Saturday, January 25, 2020
The Importance of Art in Daily Life
The Importance of Art in Daily Life Every day morning, many people enjoy sitting outside watching sunrise. They feel relaxed seeing the arrival of the sun with its pure light and the traveling of the night with its darkness. They consider that a new life will start as the sun starts her new life. Not only they watch the sun, many people enjoy drawing this view because they will feel for once that their minds are relaxed and not thinking except in this new born. This research highlights over the importance of art in our daily life. It also recalls us about the different types of art and how each of them depends on special artist and special instruments used. In this research we will also know the relation between colors and how colors are grouped in two. Also we will notice that art is most important than what we consider because we see art everywhere and each day because every thing in life is an artwork. Art is your emotions flowing in a river of imagination. If you stand for a moment in front any work of art, which has many shapes and many line cannot be described, you start to imagine things by walking on that lines and shapes trying to connect them to get a specific shape done from your imagination. What if the picture is a sunrise? You will begin thinking in every sadness or happiness things that happened to you. No one these days knows the really importance of art. Art is everywhere in the entire world. It is ones creativity and imagination. Art is the most things you use and see always without paying attention to that. If you want to know what does art mean? You have to look at every thing surrounding you, at every thing you use in your daily life, you will notice that every thing you see shows an art, especially your clothes, your hair design, your shoes etc All of them are arts. Art help us see everything and everyone completely different. Art is not a reading to get bored or listening to get epileptic, its something which opens to us a field of questions and answers to things we see. Thats up to us. It doesnt impose itself on us to hear, think, or even understand; on the contrary it takes us to a long-lost world, to a fiction world, to a field of thoughts. Art can be in different forms audio like music, songs, and poems. Visual as film making, photography and painting, they differ depending on artist, style and material used Audio arts are the most used type of art. They can be in the form of music, song or poetries. They help in relaxing ones mind. Music is thought to link all of the emotional and physical elements of the universe. Music can also be used to change persons mood, and has been found to cause like physical responses in many people simultaneously. Music also has the ability to strengthen or weaken emotions from a particular event such as a funeral. (Stancato, 2009) Moreover the song, which is another type of audio art, has physiological effects too. Try for once to know what does successful and motivated people listen to, you will be amazed that they tend to special type of songs and music! You will never find a self-motivated person who does not listen to motivating songs. Although romantic persons listen to special type of songs and music, they listen to classical and romantic ones. Poetries are also a third type of audio art. The author poem expresses his feeling in his writings. They are similar to writing songs, and can be sung too. Both poetries and songs depend on music to be sang, they need an artist having soft voice and the writers mind and pen too. But music doesnt need any of them. Music needs different musical instruments like piano, guitar and others. In addition to different instrument, they come in different times. Visual arts are popular art. They differ from the audio art.à ¢Ã ¢Ã¢â¬Å¡Ã ¬Ãâà Artists place images, forms, colors, ideas, down in such a way that can be communicated with you the viewer. When you read the work it will serve your understanding in a multitude of vibrant ways. It will begin to make sense, in some cases a perverse kind of sense. An artist will take you on a trip around his work. He will tell you what to view and in what order. He will attempt to provoke a variety of responses, even negative ones. He will appeal to your sense of wonder. This artwork will and should ask as many questions of both the intellect and the emotions as it answers.à ¢Ã ¢Ã¢â¬Å¡Ã ¬Ãâà (simm). This is true of all art. In the visual arts, painting, photography, film making, there is no substitute for looking. The various theories of Emotional Color will, usually all unknown to the viewer, play an increasingly important role. What are these theories? Red for danger, black for death and morbidity, in the western world at least, are two of the most obvious. The Madonnas cowl in a religious painting is always a certain blue. This was originally produced from a semi precious stone called Lapis Lazuli before the advent of chemical paint. The emotional aspects of this should be obvious. Warm colors, reds oranges, yellows appear to come towards the viewer and are on occasion welcoming. The cool colors, blues, some greens appear to recede. Atmospheric or aerial perspective is used by artists in this manner to provoke a feeling of distance or vastness. Have you ever considered why a certain type of music is called the blues? Or why colors themselves are thought to sing? Why certain color combinations are called Complimentary. (These are the opposites on the color wheel, a primary with a secondary, Red and Green, Yellow and Purple, Blue and Orange). (simm)Painting, photography and filmmaking differ in the instrument used and in the way each is viewed. Painting is the a rtisans drawing using his colors, brushes and his wide thought. The artisans drawing depends on his mood and on what type of colors he likes more. Whereas photography is to capture amazing images using a special instrument, the camera or the video too. Film making requires neither colors nor camera. They need a story to be acted. Also it needs the writer and the actor. Hence art is universal, and is everywhere. Not only art is for one who exercise a work art and like it. It is for everyone. Art is more important then one can consider. Without art one cannot see any thing beautiful because art add attraction and beauty to any thing one can look at, even if he look at himself. Also art reflects to us the mood and the feelings of the artist so that if hes happy he will do something amazed or funny, and if he is upset he will use to do things which would hold you to another world of thinks. Some one said Art is the only way to run away without leaving home. This quote is special and is the truth because when you feel upset what is the first thing you resort to? Sure its listening music, playing piano, dancing, drawing etc and others because you will not leave home in a bad mood. All what you will do is a branch of art, because art is the best way to feel that you are relaxed since it helps you to thought deeply about your problems. Also art may help yo u forget everything depressed you because your mind will be as a flying bird, from tree to tree, searching for a place where he will feel safe from the dangers of life. So art is very important because it translates ones feelings and shares his emotions without disturbing him, on the contrary it helps him feel better and forget every thing depressing him. Another example is when a man see a beautiful woman, he will run after her until she accepts to meet him or to give him her number, but if he see an ugly girl, he will change his way because he get disgusted. So art is very important in our life, because without art world will be so disgusted, depressed and bored.
Friday, January 17, 2020
Impact of Priorities on the Intersection of Language and Culture
Carolina Granados Mrs. Brady AP Language and Literature 16 September 2012 Impact of Priorities on the Intersection of Language and Culture The impact of language on culture and culture on language are all essentially based on priorities. A priority can be described as a resource or activity that a culture gives specified attention to. Distinguishing the priorities of a culture can be easily done by taking a look at their language or at their culture. The priorities of cultures, such as that of the Normans, Eskimos, Italians or Asians, are food, everyday activities, and communicating.There are many types of priorities but one priority that is probably the most important to any culture is food. According to Bill Bryson in The Mother Tongue, ââ¬Å"every language has areas in which it needs, for practical purposes, to be more expressive than othersâ⬠(14). This means that the cultureââ¬â¢s priorities cause the language to be more expressive. For example, Italians have over 500 n ames for macaroni because pasta is their main priority, while Araucanian Indians of Chile have a variety of words for hunger because food is scarce thus not a top priority.As reported by Tanya Brady in her lecture, in 1066 A. D the Normans and the Anglo Saxons had different words for the food they ate. The Anglo Saxonââ¬â¢s priority was the farm animals and to provide the French with food and so they named their food with words like sheep, cow and pig. On the other hand the Normanââ¬â¢s priority was not the farm animal but the actual food on their table therefore they named their food with words like mutton, beef, and bacon. This matters because it shows that their priorities of their food are seen throughout the words in their language.In 1984, Winston was unfamiliar with ââ¬Å"goodâ⬠foods, like wine. In the book Oââ¬â¢Brien says, ââ¬Å"Itââ¬â¢s called wineâ⬠(Orwell 171). This means that Winston did not know what it was called because it was not in his lan guage sine wine was something Winston never had, making it not a priority. Food is a simple priority that can be affected by the words we use to describe it. In The Origins of Pleasure, Paul Bloom argues that changing the word that describes the food can change what a person thinks they are eating thus bringing more pleasure. For example, changing the name of wines for a more luxurious and expensive name an cause adults to believe they are drinking the expensive stuff making the wine more enjoyable. This shows that the words that are chosen to describe something can affect priorities, like the adults with the wine. Priorities of any culture, like the Eskimos, circle around the everyday activities they do. According to Bill Bryson, Eskimos have fifty words for types of snow. This means that the snow is a large part of their life, making it a big part of their language. Bryson also states that Arabs have over 6,000 words for camels and camel equipment.Working with camels is an everyda y thing for the Arabs making camels a priority to their culture. Brady makes it clear that the Normans focused everyday on matters of court, government, fashion, and high living, while the English peasants just continued to eat, drink, work and sleep. The difference in preferences of these two tiers, the French-speaking autocracy and the English-speaking peasantry, is seen throughout the words in their language. In 1984 George Orwell describes that Winstonââ¬â¢s priority was to work for the Inner Party.His everyday life did not consist of fun and interesting activities but consisted instead on things the Party wanted him to do. This was because his leader Big Brother was destroying words out of their vocabulary which limited what Winston and the rest of the people in Oceania could do. Orwell describes Wintonââ¬â¢s day by saying, ââ¬Å"Heâ⬠¦hurried of to the Center, took part in the solemn foolery of a ââ¬Å"discussion group,â⬠played two games of table tennisâ⬠¦ and sat for a half an hour through a lectureâ⬠¦ â⬠(109). This shows his activities were controlled and limited.Mark Pagel in How Language Transformed Humanity said, ââ¬Å"You use your language to alter the settings inside someone elseââ¬â¢s brain to suit your interest,â⬠and in fact that was what Big Brother was doing to them. Limiting a personââ¬â¢s activities also limits their priorities. Malcolm Gladwell, in Outliers, states that Asian children tend to work harder in mathematics because it is an advantage in their culture. Their language constructed of remarkably brief number words, which allowed the children to memorize them faster. The difference means that Asian children learn to count much faster than American children.This difference matters because the advantage of the number words in their language made mathematics one of their cultureââ¬â¢s priorities. Communication is another priority of any culture around the world. Davis Sedaris in Americans i n Paris portrays the priority of communication perfectly. Davis Sedaris could not communicate with the people in Paris because of his language, which narrowed down who he was able to talk to and what he was able to do. Sedarisââ¬â¢s activities were around the people that made him happy and that he had ease understanding and communicating like the children at the theater.Sedarisââ¬â¢s priority of communicating with others was affected by the language he had not yet mastered. Malcolm Gladwell observed that the kinds of errors that cause plane crashes are invariably errors of communication. In the Avianca crash Klotz, the pilot, was not able to communicate his problem effectively because he was using his own cultural language, speaking as a subordinate would to a superior. To the Kennedy Airport air traffic controllers the mitigated speech from the pilot did not mean he was being deferential to a superior but instead it meant he didnââ¬â¢t have a problem.According to George Or well the Inner Party used Euphony to prevent people in Oceania to communicate. The purpose was so that their society would speak so easily, almost automatically, with no personal expression so that communicating would become harder. Stripping away the uniqueness of how the word was said made the ideas left behind not worth listening to, thus decreasing the communication between everyone. Orwell says, ââ¬Å"There will be no loveâ⬠(267). In Oceania the people did not have any individual relationships, or any bonds or any love because there was no communication.This means that the priority of communication with individuals, like friends and family was removed completely. This matters because again changing the language in any way can affect the priorities of any individual, like the priority of communication. Mark Pagel states, ââ¬Å"Our modern world is communicating with its self and with each other. â⬠This means that communication is a way for every culture to transfer goods, ideas and technologies. This is a way for parts of the world to put their priorities together changing the known language and culture.Priorities are a large factor of the intersection between language and culture. Priorities essentially distinguish the difference in cultures by pin pointing the focuses in every single culture. Priorities of cultures, such as the food they eat, the activities they conduct, and the way they communicate, affect what people correlate to the words they speak which in turn changes the language. Works Cited Brady, Tanya. ââ¬Å"The History of English Language. â⬠A. P. English Language and Composition. Tahquitz High School. Titan Trail, Hemet, CA. 22 August 2012. Lecture Bryson, Bill.The Mother Tongue: The English Language. Great Britain: Penguin Books,1990. Print. Gladwell, Malcolm. Outliers: The Story of Success. New Work: Little, Brown and Company, November 2008 Orwell, George. 1984. New York: Penguin Books, 1949. Print Page, Mark. ââ¬Å"Ho w Language Transformed Humanity. â⬠2011 August. http://www. ted. com/talks/view/lang/en//id/1203 Sedaris, David. ââ¬Å"165: Americans in Paris. â⬠Interview with David Sedaris. By Mike, Daisey. Chicago, 2012. Web Bloom, Paul. ââ¬Å"The Origins of Pleasure. â⬠TED Global. Edinburgh, Scotland. July 2011. Conference Presentation.
Thursday, January 9, 2020
Impact of leadership behavior on employees - Free Essay Example
Sample details Pages: 4 Words: 1265 Downloads: 10 Date added: 2019/03/22 Category Psychology Essay Level High school Tags: Behavior Essay Did you like this example? Abstract: It is stated that after all argues statements Patagonia leads the designing and sport equipment world by adopting both traditional and nontraditional approaches with total quality management and value creation. Patagonia is consistent and sustainable in their quality and products that why it became success to build trustworthy long term relation with their employees and also achieving their all objectives and working up to the mark. Keywords: Patagonia (area of South America), marketing (Advertising internally / externally), consistency, responsibilities. Donââ¬â¢t waste time! Our writers will create an original "Impact of leadership behavior on employees" essay for you Create order Introduction: In modern world most of the consumer are receiving, watching, numbers of advertisements regarding different types of product and that marketing is in the shape of printed and social media so thats why it is too much difficult for most of the companies to compete their competitors. Today many of the consumers are divided in several dimensions some are the brand conscious some are the price conscious, so at the time of manufacturing every company have to focus both thins and targeted customers as well. The key factor for making product famous is marketing (indoor/ outdoor) of product it means the advertisement must be attractive then product will move toward the level of success. Basically Patagonia is a region where a company named Patagonia which is designing the high quality clothing and all equipments of sports. Background: Basically the headquarter of this company is located in Ventura, California, USA , the nature of this company is related to the manufacturing of the products, the products like; clothes, mountaineering, rock climbing, hiking and fishing etc. there are 32 stores/ branches of this company which is located in Us and 36 are internationally and three are founded in Australia. It is also providing online delivery services of their products to their customers that can order from any corner of the world. Its annual revenue is approx: US$750 million, it shows that Patagonia is in the list of well known companies. this case study is related to that how Patagonia is unique from other companies by using non traditional methods, and also describes how Patagonia build their relation to the customers by focusing that how they can create long term benefit, they also focusing to give value to their customers/partners because the main concern of this company is to build trusty relation with their cust omers. Statement of problem: The main argue of this case is how to enhance strong and long range relation with the customer, and how can we compete our competitors which will be the unique thing of our products through which we can reach to our targeted revenue. Objectives/purposes: Basically the purpose of this case study is to determine all the marketing approaches/strategies of Patagonia Company. Marketing Approaches/methods for value creation: The success of any company is concerning with their marketing department that how they present the products of their company in front of their customers and how much they motivate and attract their customers while many of the company is focusing on only their manufacturing and profit loss budget resources not about that how to build an effective relationship with customer which will be more fruitful for them as compare to adopting other strategies they didnt focus on to give value to their customers in order to build a trustworthy relationship, but Patagonia is one of the company which set their first priority to give value to their customers in order to build long term relation inspire of focusing, raw material, resources, ,manufacturing, budget, transport, but Patagonia is that company which always provide facilities to their customers by providing them different types of opportunities gifts and value which become the reason of their success. Patagonia has a strategy that first they decided that which are our targeted customers which can buy our product and we can obtain long range profit from them by maintain a good relationship with them, because Patagonia HOD knows the importance of value creation of employees they knows that customers are the king of market if they are we are, Patagonia company also focus on their marketing process in order to provide valid and all type of information regarding their products to their customers thats why all of the customers of Patagonia is know the quality and source from which these products are manufactured because it provide all info to their customers and the manufacture their products according to the needs and wants of the customers. Patagonia also give facility to their customers that before purchasing their customers can open the products and can seen that from which product is manufactured and how it is manufactured, transported, which is the uniqueness of products. Patagonia also provide a facility to their customers to know about their products through their websites, social network and other platforms. When any of the customer buy the product of Patagonia then the main focus of Patagonia is to deliver qualitative product continuously so this way can built the strong relationship and also became the reason of value creation and long range profit. This techniques of maintain consistency in quality will lead the Patagonia toward the success because Patagonia believes on quality rather than quantity which thing insist customers to buy Patagonia products rather than purchasing other companies products. This company also defines the different method for maintaining their products that how you have to use and how u makes care of it can and is the symbol of a qualitative product. it is real fact that when any customer completely use the products for too much time then he/she is thinking about switching the product in order to use a different thing but Patagonia set such techniques and manufacture such qualitative products so customers are using that product for long time and even not thinking about another product because they are obtaining the high level of satisfaction from the products of Patagonia product. Another main thing of Patagonia company which resists their customers to go another product is that they focusing on (5R) formula: Reduce Repair Reuse Recycle Reimaging This is the main 5r formula of Patagonia Company: Reduce: Patagonia Company reduce the level of risk by providing qualitative product. Repair: it also provides the facility of repairing their products to their customers. Reuse: there old products are also more qualitative then the new products of another company Recycle: they review their process and manufacturing procedure that if any mistake or deficiency is occurred it can be finished. Reimaging: it know very well that how to take products from bottom to the top rank through different methods. Thats why their customer is consistently connected with them for long time because this company is value oriented and sustainable from all of the companies. Mission and Strategy: The mission and first priority of Patagonia Company is to create value for the customers and providing them qualitative products through which trustworthy and long term relation can be build in order to get targeted revenue. And if we talk about the strategy of Patagonia then few things comes in our mind that they are focusing on: CRM Quality Sustainability Targeted customers Gap Focused on needs and wants Value creation Customers are the king of market Long range profit. These are the main characteristics on which Patagonia Company is focusing which are also the key factors of their success. it also focus on research development means Patagonia is always in searching mood that where is the gap where we can regulate our business in order expend business globally. Patagonia also provides easy access to their customers like online services and located stores in the main location of areas.
Wednesday, January 1, 2020
Study of the Saudi Aramco Value Chain - 4828 Words
Study of the Saudi Aramco Value Chain Study of the Saudi Aramco Value Chain October 2010 Company overview: The Saudi Arabian Oil Company (Saudi Aramco) is a government-owned entity (since 1988 fully government-owned) and the worldââ¬â¢s largest oil company in terms of output and managed natural crude oil resources. The company specializes in the exploration, production and distribution of crude oil, petrochemicals and natural gas. Saudi Aramco was established 1933 when Saudi Arabia signed a concession agreement with Standard Oil of California to explore for oil in the country. The group has more than 55,000 employees, circa 500 of which are Canadians. The company is headquartered in Dhahran. Plants are established in Abqiq (near Jeddah),â⬠¦show more contentâ⬠¦(SASREF) Jubail (operational 2013) Yanbu (operational 2014) Owner Saudi Aramco Saudi Aramco Saudi Aramco Saudi Aramco Saudi Aramco/Sumitomo Saudi Aramco/ExxonMobil Saudi Aramco/Shell Saudi Aramco/Total Saudi Aramco/TBD Capacity 550,000 bpd 235,000 bpd 120,000 bpd 88000 bpd 400,000 bpd 400,000 bpd 305,000 bpd 400,000 bpd 400,000 bpd Table 2: Saudi Aramcoââ¬â¢s refineries in Saudi Arabia; Source: Saudi Aramco The total production capacity of today is 12 million barrels of crude oil per day. The maximum storage capacity is 200 million barrels of refrigerated liquefied petroleum gas (RLPG) and natural gas compensate per year. Domestic refining capacity in solely-owned refineries is 993,000 bpd and 1.105 million bpd in domestic joint ventures. Internationally, the refining capacity lies at 2.060 million bpd which results in a total of 4.158 million bpd for Saudi Aramco. Normal customer demand is being supplied, while maintaining 1.5 to 2 million bpd of valuable spare capacity to meet unexpected international demands. The table below shows the output of refined products for each of the large refineries for 2009. Ras Tanura Yanbu Riyadh Jiddah Rabigh Total Domestic 4,518,209 2,826,423 1,958,408 784,203 10,087,243 11,523,28 3 (270,282) 4,139,878 15,392,87 9 40,074,111 14,154,987 11,367,206 5,027,137 70,623,441 4,823,198 (611,243) 3,528,426 (447,937) 7,292,444 68,819,048 30,792,369 19,332,153 10,486,640 129,430,210 37,970,859 30,618,059 40,451Show MoreRelatedStudy of the Saudi Aramco Value Chain4842 Words à |à 20 PagesStudy of the Saudi Aramco Value Chain Study of the Saudi Aramco Value Chain October 2010 Company overview: The Saudi Arabian Oil Company (Saudi Aramco) is a government-owned entity (since 1988 fully government-owned) and the worldââ¬â¢s largest oil company in terms of output and managed natural crude oil resources. 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Tuesday, December 24, 2019
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 theâ⬠¦show more contentâ⬠¦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
Monday, December 16, 2019
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 ââ¬ËNominalââ¬â¢ comes from the Latin nomen, meaning ââ¬Ënameââ¬â¢ 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 ââ¬â these are used to simplify capture and referencing. Nominal items are usually categorical, in that they belong to a definable category, such as ââ¬â¢employeesââ¬â¢. 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 ââ¬Ë1956 marathon runnersââ¬â¢. You cannot do arithmetic with ordinal numbers ââ¬â 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 personââ¬â¢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 ââ¬Ë1ââ¬â¢ and females a value of ââ¬Ë2ââ¬â¢, 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, letââ¬â¢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. Letââ¬â¢s say our University administrator was interested in the relationship between undergraduate major and starting salary of studentsââ¬â¢ 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 â⬠¢ 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: â⬠¢ specifically limiting and identifying the research problem and possible hypothesis or research questions i. e. sharpening the focus of the research. â⬠¢ 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. â⬠Nwana (1982). â⬠¢ Providing insights into possible research designs and methods of conducting the research and interpreting the results. â⬠¢ 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 thatââ¬â¢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 itââ¬â¢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. Thereââ¬â¢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 authorsââ¬â¢ footnotes and bibliographies. At some point in this search youââ¬â¢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 youââ¬â¢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 youââ¬â¢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 othersââ¬â¢ conclusions or summaries and take the authorââ¬â¢s word that the data actually support the conclusions. Careful reading of both tables and text for awhile will convince you they donââ¬â¢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 authorââ¬â¢s conclusions will help prevent some of these errors of interpretation from creeping into your own research. Itââ¬â¢s important that after you finish your reading, youââ¬â¢re able to write your literature survey in a way thatââ¬â¢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 whatââ¬â¢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 ââ¬â 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 procedureâ⬠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]. â⬠¢ http://www. differencebetween. com/difference-between-observation-and-vs-interviewing-as-methods-of-data-collection/ How to cite Mba Research Methodology Mb 0050, Essays
Sunday, December 8, 2019
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.
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