The Effects Of Drinking Water On The Water - 1448 Words

Background I went scuba diving this past summer and my instructor told me that there is only about 0.7% available as fresh drinkable water. I understand the importance of water which is what got me thinking about ways to increase that percentage of the fresh drinking water in the world. I was walking on the Lenape trail next to Mill Pond, which is a local trail, and I saw the water did not look very clean because it is township property and the township may not be able to clean the water. So I decided that I would help clean the pond, but how? I did some research and found out that there are several substances used to filter water (Gravel and Sand). I decided to make an experiment to find out which substance would best filter the†¦show more content†¦Solutions with a pH less than 7 are said to be acidic and solutions with a pH greater than 7 are basic or alkaline. Pure water has a pH very close to 7 Nitrate level: Nitrates are inorganic compounds made up of nitrogen and oxygen. Water Pollution: Water Pollution is the contamination of water bodies. It occurs when pollutants are directly or indirectly discharged into water bodies without adequate treatment to remove harmful compounds Hypothesis I hypothesized that gravel will best filter waste from pond water because gravel is a permeable substance/ material meaning that gravel has a lot of pores which can trap some of the dirt particles. Materials Procedure Part 1: 1. Measure 250 mL of the pond water and measure the pH, Nitrate level, and observe/ record the turbidity of the water 2. Take one of the glass jars and place a coffee filter on top, then pour some of the pond water over the filter. 3. Re- measure the pH, Nitrate level, and turbidity of the water to see if there was any change and record the data. Part 2: 4. Wash the sand with filtered tap water in order to clean the sand 5. Now take another glass jar and place a coffee filter. On top of the filter place about one gram of sand. Pour the 250 mL of pond water over the sand. 6. Measure the pH and turbidity of the filtered water 7. Now use another gram of sand and re-filter the same water. Measure the pH, Nitrate level, and turbidity of the

Mba Research Methodology Mb 0050 Free Essays

string(72) " focus on the problem and phrase it in analytical or operational terms\." RESEARCH METHODOLOGY MB 0050 [pic] Name: XXXXX Roll number: XXXX Learning centre: XXXX Subject: MB 0050- RESEARCH METHODOLOGY Assignment No. : Set 1 Date of submission at learning centre: [pic] ASSIGNMENTS Subject code: MB0050 (4 credits) Marks 60 subject NAME: RESEARCH METHODOLOGY Note: Each Question carries 10 marks Q1)a. Differentiate between nominal, ordinal, interval and ratio scales, with an example of each. We will write a custom essay sample on Mba Research Methodology Mb 0050 or any similar topic only for you Order Now b. What are the purposes of measurement in social science research? a. Types of scales: Ans) There are four types of data that may be gathered in social research, each one adding more to the next. Thus ordinal data is also nominal, and so on. Nominal The name ‘Nominal’ comes from the Latin nomen, meaning ‘name’ and nominal data are items which are differentiated by a simple naming system. The only thing a nominal scale does is to say that items being measured have something in common, although this may not be described. Nominal items may have numbers assigned to them. This may appear ordinal but is not — these are used to simplify capture and referencing. Nominal items are usually categorical, in that they belong to a definable category, such as ’employees’. Example The number pinned on a sports person. A set of countries. Ordinal Items on an ordinal scale are set into some kind of order by their position on the scale. This may indicate such as temporal position, superiority, etc. The order of items is often defined by assigning numbers to them to show their relative position. Letters or other sequential symbols may also be used as appropriate. Ordinal items are usually categorical, in that they belong to a definable category, such as ‘1956 marathon runners’. You cannot do arithmetic with ordinal numbers — they show sequence only. Example The first, third and fifth person in a race. Pay bands in an organization, as denoted by A, B, C and D. Interval Interval data (also sometimes called integer) is measured along a scale in which each position is equidistant from one another. This allows for the distance between two pairs to be equivalent in some way. This is often used in psychological experiments that measure attributes along an arbitrary scale between two extremes. Interval data cannot be multiplied or divided. Example My level of happiness, rated from 1 to 10. Temperature, in degrees Fahrenheit. Ratio In a ratio scale, numbers can be compared as multiples of one another. Thus one person can be twice as tall as another person. Important also, the number zero has meaning. Thus the difference between a person of 35 and a person 38 is the same as the difference between people who are 12 and 15. A person can also have an age of zero. Ratio data can be multiplied and divided because not only is the difference between 1 and 2 the same as between 3 and 4, but also that 4 is twice as much as 2. Interval and ratio data measure quantities and hence are quantitative. Because they can be measured on a scale, they are also called scale data. Example A person’s weight The number of pizzas I can eat before fainting b. Purpose of measurement in social science. One of the primary purposes of classifying variables according to their level or scale of measurement is to facilitate the choice of a statistical test used to analyze the data. There are certain statistical analyses which are only meaningful for data which are measured at certain measurement scales. For example, it is generally inappropriate to compute the mean for Nominal variables. Suppose you had 20 subjects, 12 of which were male, and 8 of which were female. If you assigned males a value of ‘1’ and females a value of ‘2’, could you compute the mean sex of subjects in your sample? It is possible to compute a mean value, but how meaningful would that be? How would you interpret a mean sex of 1. 4? When you are examining a Nominal variable such as sex, it is more appropriate to compute a statistic such as a percentage (60% of the sample was male). When a research wishes to examine the relationship or association between two variables, there are also guidelines concerning which statistical tests are appropriate. For example, let’s say a University administrator was interested in the relationship between student gender (a Nominal variable) and major field of study (another Nominal variable). In this case, the most appropriate measure of association between gender and major would be a Chi-Square test. Let’s say our University administrator was interested in the relationship between undergraduate major and starting salary of students’ first job after graduation. In this case, salary is not a Nominal variable; it is a ratio level variable. The appropriate test of association between undergraduate major and salary would be a one-way Analysis of Variance (ANOVA), to see if the mean starting salary is related to undergraduate major. Finally, suppose we were interested in the relationship between undergraduate grade point average and starting salary. In this case, both grade point average and starting salary are ratio level variables. Now, neither Chi-square nor ANOVA would be appropriate; instead, we would look at the relationship between these two variables using the Pearson correlation coefficient. Q2) a. What are the sources from which one may be able to identify research problems? b. Why literature survey is important in research? Ans: Identifying research Problem This involves the identification of a general topic and formulating it into a specific research problem. It requires thorough understanding of the problem and rephrasing it in meaningful terms from an analytical point of view. Types of Research Projects †¢ those that relate to states of nature those which relate to relationships between variables In understanding the problem, it is helpful to discuss it with colleagues or experts in the field. It is also necessary to examine conceptual and empirical literature on the subject. After the literature review, the researcher is able to focus on the problem and phrase it in analytical or operational terms. You read "Mba Research Methodology Mb 0050" in category "Free Research Paper Samples" The task of defining the research problem is of greatest importance in the ent ire research process. Being able to define the problem unambiguously helps the researcher in discriminating relevant data from irrelevant ones. Extensive literature review Review of literature is a systematic process that requires careful and perceptive reading and attention to detail. In the review of the literature, the researcher attempts to determine what others have learned about similar research problems. It is important in the following ways: †¢ specifically limiting and identifying the research problem and possible hypothesis or research questions i. e. sharpening the focus of the research. †¢ informing the researcher of what has already been done in the area. This helps to avoid exact duplication. If one had the literature and exercised enough patience and industry in reviewing available literature, it may well be that his problem has already been solved by someone somewhere some time ago and he will save himself the trouble. † Nwana (1982). †¢ Providing insights into possible research designs and methods of conducting the research and interpreting the results. †¢ Providing suggestions for possible modifications in the research to avoid unanticipated difficulties. The library is the most likely physical location for the research literature. Within the library there is access to books, periodicals, technical reports and academic theses. Other sources are the Education Index and the Educational Resources information centre (ERIC). Computer-assisted searchers of literature have become very common today. They have the advantage of comprehensiveness and speed. They are also very cost-effective in terms of time and effort although access to some of the databases requires payment. Irrespective of the sources of the literature, ethics of research require that the source is acknowledged through a clear system of referencing. . Why Literature survey is important in research? Doing a literature survey before you begin your investigation enables you to take advantage of the unique human capacity to pass on detailed written information from one generation to another. Reading all the knowledge that’s accumulated so far on the problem you want to study can be time-consuming and even tedious. But careful evaluation of that mater ial helps make your investigation worthwhile by alerting you to knowledge already gained and problems already encountered in your areas of interest. A literature survey amounts to reading available material on a given topic, analyzing and organizing findings, and producing a summary. There are many sources for literature reviews, including journals of general interest in each discipline, such as the American Political Science Review. There are also journals for specific topics such as the Leadership and Organization Development Journal. Governments publish great quantities of data on many topics. The United Nations and the United States Government Printing Office are two major sources. In addition, businesses and private organizations gather and publish information you might find useful. For certain problems you may want to search through popular or non-scholarly periodicals as well. While it’s customary to include only data from sources that actually research the problem in a precise fashion, articles in more popular sources may provide interesting insight or orientations. Talking to knowledgeable people may also give you information that helps you formulate your problem. Thoroughness is the key. Most libraries have staff trained in information retrieval who can help find sources and suggest strategies to review the iterature. The Internet, of course, now allows easy access to limitless information on given topics. Thoroughness in your review means not only finding all current publications on a topic but locating earlier writing as well. There’s no easy rule for how long ago literature was published on your topic. The time varies from problem to prob lem. A useful way to locate past as well as current writing is to begin with the most current sources likely to contain relevant material. Then, follow these authors’ footnotes and bibliographies. At some point in this search you’ll find the material is beginning to be only peripherally related to your current interest or that authors claim originality for their work. Of course, doing a goodliterature surveyis easier when you know a great deal about the subject already. In such a case you’d probably be familiar with publications and even other people who do research in your area of interest. But for the novice, efficient use of library/Internet services and organizing how they check sources are especially important skills. Having located literature, keeping a checklist of useful information will help you read each source. You might ask yourself, particularly for research articles: 1. What was the exact problem studied? 2. How were the topics of interest defined? 3. What did the authors expect to find? 4. How were things measured? 5. What research did this author cite? Have you read it? 6. Who were the subjects of study? 7. What do the results show? 8. Do the data presented agree with the written conclusions? 9. What were the limitations of the study? A thorough literature survey should demonstrate that you’ve carefully read and evaluated each article or book. Because research reports can be tedious and difficult to understand for new researchers, many tend to read others’ conclusions or summaries and take the author’s word that the data actually support the conclusions. Careful reading of both tables and text for awhile will convince you they don’t always agree. Sometimes data are grossly misinterpreted in the text, but on other occasions authors are more subtle. Consider, for example, the following statements: Fully 30 percent of the sample said they did not vote. Only 30 percent of the sample said they did not vote. The percentage is the same, but the impression conveyed is decidedly different. Reading the actual data before accepting the author’s conclusions will help prevent some of these errors of interpretation from creeping into your own research. It’s important that after you finish your reading, you’re able to write your literature survey in a way that’s clear, organizing what you know about the content and methods used to study your problem. You may find it helpful to record information about each source on a separate card or piece of paper so that information can later be reshuffled, compared, and otherwise reorganized. Note in most journal articles that what probably began as a long literature survey is usually condensed on the first few pages of the research report, explaining previous research on the problem and how the current study will contribute. You, too, want to add to this growing body of knowledge we call social science by a creative summary of what’s been accomplished by others as well as by your own research. Q3) a. What are the characteristics of a good research design? b. What are the components of a research design? Ans) Research Design – Definition A research design is the arrangement of conditions for collection and analysis of data in a manner that aims to combine relevance to the research purpose witheconomy in procedure†Is the conceptual structure within which research is conducted; it constitutes theblueprint for the collection, measurement and analysis of data more explicitly: i. What is the study about? ii. Why is the study being conducted? iii. Where will the study be carried out? iv. What type of data is required? v. Where can the required data be found? Components of research design http://www. google. co. in/url? a=t=j=components%20of%20research%20design=web=3=0CDIQFjAC=http%3A%2F%2Fposta. marmara. edu. tr%2F~sozmen%2F2003-2004%2Fresearch_methodology%2Fweek_4. doc= KgOgTo-aEofqrAeFkbWNAw=AFQjCNG1ctNqNjUq_ils-O4muicz4Z2eBA=RFuXRcsnlsSIOe9zWHhr5A=rja 4. a. Distinguish between Doubles sampling and multiphase sampling. [ 5 marks] b. What is replicated or interpenetrating sampling? [ 5 marks] http://wiki. answers. com/Q/What_is_double_sampling http://en. wikipedia. org/wiki/Multistage_sampling http://en. wikipedia. org/wiki/Replication_(statistics) https://onlinecourses. science. psu. du/stat506/node/54 5. a. How is secondary data useful to researcher? [ 5 marks] b. What are the criteria used for evaluation of secondary data? [ 5 marks] http://www. steppingstones. ca/artman/publish/article_60. shtml http://www. change. freeuk. com/lea rning/resmeth/secondary. html 6. What are the differences between observation and interviewing as methods of data collection? Give two specific examples of situations where either observation or interviewing would be more appropriate. [10 marks]. †¢ http://www. differencebetween. com/difference-between-observation-and-vs-interviewing-as-methods-of-data-collection/ How to cite Mba Research Methodology Mb 0050, Essays

Method of Accounting Cocoa Ltd

Question: Discuss about the Method of Accounting for Cocoa Ltd. Answer: Introduction Ethics is a behavioral aspect that involves study of the circumstances and finding out what is right and what is wrong. Ethics is an important aspect in the field of accounting because test of moral conducts and evaluation of right or wrong is made at various stages in the accounting profession (Onyebuchi, 2011). For example, the accounting standards permit use of different policies; the choice of a particular policy for self interest may be unethical in certain circumstances. The professional accountants owe duty to guide the management in opting accounting policies that meet the standards of ethics. Inculcating the ethical behavior in the accountants and commanding their work so that standards of ethics are not breached has become really important. In the past many big corporations such as Enron, Worldcom, and Tyco doomed to failure because of breaching the principles of ethics in financial reporting (Porter and Norton, 2016). In the context developed above, a case of Cocoa Ltd has been analyzed. This case involves ethical issues in accounting which are the subject matter of discussion in this paper. Further, this paper also highlights the stakeholders the interest of whom will be affected due to the breach of ethical principles in accounting and financial reporting. The entire discussion on ethics and corporate governance will be produced in the context of depreciation accounting which is the central theme of this paper. The relevant provisions of AASB 116 that deals with the matter connected with accounting for depreciation. Ethics and Governance in Accounting The governance implies controlling, directing, and monitoring the activities in an organization. It is the top management in every organization that takes responsibility of implementing the governance system. Implementation of the Governance system is crucial to achieve the organizational goals and objectives (Onyebuchi, 2011). This is the reason that the regulators all around the world has made it obligatory for the companies to have stringent governance mechanism. The activities of the organization in every sphere, either its accounting, marketing, or administration are compulsorily to be directed and monitored by the governance mechanism. It is always perceived that good governance not only helps the organization in meeting out with the legal requirements but it also aids in attaining the business objectives (Akinkoye and Olasanmi, 2014). The good governance emphasizes on balancing the needs of all the stakeholders such as owners, management, customers, suppliers, lenders, government, and the society (Calder, 2008). It should be kept in mind that the advantages of goods governance accrue in the long term. The companies which deviate from the concepts of ethics or does not follow the principles of ethics and governance create hurdles in achieving their vision and mission. The impact of non compliance with the principles of ethics is so severe that it affects all the stakeholders. Failure of the company does not only affect the owners but it affects entire society and economy at large. The bigger the size of the company wider will be impact on the society and the environment (Calder, 2008). Thus, in order to achieve the long term goals, mission, and the vision, the companies should have adequate governance and controlling mechanism. In particular, the activities in the flied of accounting should be guided by the set of rules promulgated by the governance system (Calder, 2008). Further, the professionals in the field of accounting should adhere to the ethical principles and the rules of conduct while discharging their duties. The accountants should comply with the provisions of accounting standards and other regulatory requirements in regard to financial reporting. For instance, in the present case of Cocoa Ltd, the accountant is in ethical dilemma in regard to compliance with requirement of AASB 116 which deals with accounting for depreciation. The AASB 116 provided various methods to charge depreciation on the assets leaving choice of a particular method on the discretion of the entities (Dagwell, Wines, and Lambert, 2011). In this regard, from the ethical view point, it is crucial to note that the method of depreciation selected should be applied consistently and the change should be for appropriate reasons. The appropriateness of the reason is the matter of ethical concern. Depreciation Methods The provisions of AASB 116, Property, Plant, and Equipment state that the entity is free to choose the method of depreciation (AASB 116, 2016). However, whichever method is chosen, it should reflect the pattern of consumption of the expected future benefits that the entity expects from utilization of the asset. The primary methods of charging depreciation are straight line, diminishing value, production units, and sum of years digit method. Each method has its own peculiarities that differ from the other. The straight line method computes equal depreciation for each year throughout the useful life of the asset. In the case of diminishing value method, the depreciation is computed on the written down value each year. Computing the depreciation in this manner leads to heavy charge in the initial years while low charge in the later years (Benesh and Bryant, 2016). Further, the production unit method provides for computation of the depreciation based on expected capacity of the plant or machinery. The computation of depreciation under this method varies from year to year as the units of production vary (Benesh and Bryant, 2016). Apart from these methods, the sum of years digit is also one method that is applied in computing the depreciation. In this method, the depreciation is computed with reference to the sum of years digits. This method is similar to diminishing value method as far as pattern of depreciation charge is concerned. This implies that in this method also the charge of depreciation remains high in the initial years and it reduces down with the efflux of time (Benesh and Bryant, 2016). hus, the accounting standard does not specify as to which method is to be applied for computation of depreciation. However, it makes amply clear that method of depreciation once selected should be applied consistently (AASB 116, 2016). The change in method of depreciation is to be made only when warranted by the circumstances. Further, suitable disclosers in regard to change in the method of depreciation along with quantifying the impact of this change on the financial statements should be given. Current Case of Cocoa Ltd Cocoa Ltd is a company running a large departmental store. The company is having good growth in the profitability in recent years and expects the same to continue for couple of more years. However, the economic forecast for years to come after couple of years does not seem to be promising for the company. The management of the company suspects significant downfall in the profitability of the company after two years. Therefore, the management wants to manipulate the profit in the books of accounts of the current years to reduce it down so that fall in profit in the later years does not appear as a drastic collapse. In this regard, the general manager talks with the accountant of the company to find out a way to manipulate the financial statements. The accountant suggests change in the method of depreciation from straight line to sum of years digit method. The accountant knowing that the change in the method of depreciation is not for justified reasons allows it for personal benefits. This situation raises ethical issues in the accounting process. Findings and Discussion The analysis of the current case of Cocoa Ltd depicts the ethical issues being encountered in the accounting process. In this case the accountant of the company confronts an ethical dilemma when management asks to manipulate the books of accounts. This is the situation where ethical principles come to play. In these situations, the accountant should analyze the issues and test them on the principles of ethics and goods governance. The management is asking to change the method of depreciation from straight line to sum of years digit method. The reason for this change in the method of depreciation is not legitimate because its been sought for manipulating the financial performance. The straight line method of depreciation provides for equal depreciation change in all the years throughout useful life of the asset (Benesh and Bryant, 2016). The company is currently following straight line method of depreciation. On the other hand, sum years digit method provides for higher charge in the initial years of the useful life of the asset (Benesh and Bryant, 2016). Thus, by changing the method from straight line to sum of years digit, the company can increase the depreciation expense which will reduce the net profits of the company. The management is seeking for this collusion to manage profitability of the company in the later years when economic downturn is forecasted. The management wants to show consistency in the profits so that the investments could be kept intact. The investors faith will increase with the company earning consistent profits fighting with the adverse economic situations. Considering the facts of the case, the accountant should bear in mind that changing method of depreciation without a justified cause shall violate the provisions of accounting framework. Here, the accountant should take note that AASB 116 clearly states that the change in the method of depreciation should not be made unless it is evident that the new method will reflect the consumption pattern of the economic benefits from the use of asset more accurately (AASB 116, 2016). Thus, changing the method of depreciation from straight line to sum of years digit method could be justified when there is change in the economic conditions at large scale justifying writing down the value of asset more quickly. Further, the discloser requirements in regard to change in the method of depreciation are also not met. The provisions of AASB 116 specify that the entity should make appropriate disclosers in regard to reasons for change in the method of depreciation and account for it as change in accounting estimate in accordance with AASB 108 (AASB 116, 2016). The AASB 108 requires that the change in accounting estimate should be disclosed separately in the income statement to make the stakeholders aware of such change. However, in the current case, the accountant does not want to disclose it adequately. Here, the concealment of the relevant facts would result in violation of the principles of ethics and governance. Therefore, it is advisable to that disregarding the personal interest the management and the accountant should act fairly and honestly. The effects of violations of the principles of ethics and governance are horrible as has been seen in the past in the cases of Enron, Tyco, and Worldcom (Porter and Norton, 2016). The interest of all the stakeholders is put on risk when the management conducts business affairs unethically. In order to achieve the long term objectives and goals and to safeguard the interest of the investors and lenders it is crucial that the business affairs are being conducted ethically. Thus, the accountant is advised not to assist management in achieving its ulterior motives by giving unethical advice as to change in the method of depreciation. Conclusion The discussion in this paper revolves around the ethical issues being encountered in the accounting profession. Further, the paper also highlights the need for goods governance and its role in meeting ethical issues and challenges. The discussion on ethics and governance has been built on a case study of Cocoa Ltd. This case study involves an issue of change in the method of depreciation and evaluation of this change in the light of ethical principles. Further, the paper addresses the technical aspects of depreciation accounting by explaining the provisions of AASB 116. From the overall discussion, it could be inferred that the change in the method of depreciation in the current case is unethical. The change in method of depreciation from straight line to sum of years digit method for no appropriate reasons is violating the provisions of ethics and good governance. Therefore, in this situation, the accountant is advised not to allow the change in method of depreciation sought by the management. Further, if the management still insists for such change, the accountant should make appropriate discloser in this regard in the financial statements by way of notes to account. References AASB 116. 2016. Property, Plant, and Equipment. Retrieved December 31, 2016, from https://www.aasb.gov.au/admin/file/content105/c9/AASB116_07-04_COMPjun14_07-14.pdf Akinkoye, E.Y. and Olasanmi, O.O. 2014. Corporate governance practice and level of compliance among firms in Nigeria: Industry analysis. Journal of Business and Retail Management Research (JBRMR, 9(1), pp. 13-25. Benesh, B.K. and Bryant, M.K. 2016. Depreciation Handbook. LexisNexis. Calder, A. 2008. Corporate Governance: A Practical Guide to the Legal Frameworks and International Codes of Practice. Kogan Page Publishers. Dagwell, R., Wines, G., and Lambert, C. 2011. Corporate Accounting in Australia. Pearson Higher Education AU. IFAC. 2006. Code of Ethics for Professional Accountants. Retrieved December 19, 2016, from https://www.ifac.org/system/files/publications/files/ifac-code-of-ethics-for.pdf Onyebuchi, V.N. 2011. Ethics in Accounting. International Journal of Business and Social Science, 2 (10), pp. 275-276. Porter, G.A. and Norton, C.L. 2016. Using Financial Accounting Information: The Alternative to Debits and Credits. Cengage Learning.