A Brief Note On Mass And Energy Balances ( Non Reactive...

CAPE2040 PROCESS MODELLING AND THERMODYNAMICS HYSYS 1: MASS ENERGY BALANCES (NON-REACTIVE SYSTEMS) NAME: AMMAR HARITH AHMAD AMER STUDENT ID: 200895474 MODULE LEADER: DR. ANTONIA BORISSOVA Problem statement: 100 kmol/h of a mixture consisting of the following three components and their respective mole fractions: Trans-hex-3-ene 0.3 2,3-dimethyl pent-2-ene 0.3 2,3,3,-trimethyl pent-3-ene 0.4 Is fed at a temperature of 20 °C into the first of two separators operating at a pressure of 3 bar absolute and temperature 135 °C. The liquid from the first two separator is then fed to the second separator operating at the same pressure, but a temperature of 137 °C. A fraction 0.4 of the liquid from the second separator is recycled to the first separator. Using HYSYS: Calculate the outlet streams and the heat load if only the first separator was used at the conditions given and without a recycle stream. What changes would be needed to the 1-separator system to improve the separation of the lowest boiling component? Calculate the vapour and liquid streams and the heat load if the above mixture is fed into the first of two separators operating at the given temperatures and pressures. The liquid outlet from the first separator is fed to the second separator and part of liquid from that is recycled. Introduction: HYSYS is a type of software that can provide the availability and capability to design a whole complete process with as muchShow MoreRelatedEssay on Marketing Strategy for Marks and Spencer Food13771 Words   |  56 Pagessimplicity to people and to break into the market with more of these inventions in much more variety. 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Box 196, S-221 00 LUND, Sweden, Tel: +46 – 46 222 02 00, Fax: +46 – 46 222 02 10, e-mail: iiiee@iiieeRead Morepaul hoang answers72561 Words   |  291 Pagesthe teaching and learning of Business and Management. Please feel free to contact me if you spot errors/omissions or have any other constructive suggestions, and IBID Press and I will then work on trying to address these issues. Finally, please note that this Answer Book is legally protected by copyright legislation so please seek prior permission from IBID Press and myself if you wish to reproduce any part of this publication. Distribution of the Answer Book, in electronic form or otherwiseRead MoreCase Study148348 Words   |  594 Pagesin this publication to be reproduced for OHP transparencies and student handouts, without express permission of the Publishers, for educational purposes only. 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The change in any part of the organization may affect the whole of the organization

Essay on Teaching Philosophy - 849 Words

Teaching Philosophy Education, as well as children, has always been very important to me. My favorite game to play growing up was always â€Å"school†. I would recruit my stuffed animals and dolls to be my â€Å"students†. Every evening when I got home from school I would spend countless hours making lesson plans, tests, and grading papers for my â€Å"students†. Now that I’m all grown up and taking the necessary steps to become an educator, I’m still as excited and enthusiastic about teaching as I was when I was a little girl. After completing my undergraduate degree in elementary education, I plan to start working on my master’s degree right away. Although I would eventually like to teach education courses at a college or university, I†¦show more content†¦I feel that reading is an essential skill to master, therefore I want to get all of my students excited about reading. Although I am sure the longer I teach the more philosophies of education that I will pull from, the two that compare to my own are Essentialism and Progressivism. These two philosophies of education are often in conflict with one another. From Progressivism I want my students to get hands-on learning experiences. As with the Progressivism approach to education I want my students to have a creative outlet to express themselves, whether it is through art projects or music. Like the Progressivism philosophy, I want my students to not fear change; I want them to welcome it. Being a child that grew up in the 1980’s most of my schooling was focused on the Essentialist philosophy. After the 1957 launching of the Russian satellite Sputnik, many American schools began implementing math and science over vocational type studies. From growing up with a predominately Essentialist education, I feel that there are certain skills children must master before advancing to the next grade level. Children need to have a good foundation in math, science, and english from early on in their education. The method of teaching that I hope to use the most frequently in my classroom is cooperative learning. I feel that cooperative learning, if used correctly, is a wonderful way for students to interact with one another. However, this style ofShow MoreRelatedEssay on Teaching Philosophy Statement1037 Words   |  5 PagesTeaching Philosophy Statement â€Å"Teaching is not a profession; it’s a passion. Without passion for your subject and a desire for your students to learn and be the best in the world, then we have failed as a teacher and failure is not an option.† –John F. Podojil. In my opinion, this quotation is very true. 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I will state the nature of students, the nature of knowledge, the purpose of public education, method, and curriculum according to my own philosophies

Case Studies Free Essays

Case Scenarios Read the following scenarios. Answer, in a 50- to 100-word response, each of the following questions: Scenario 1 Sophia has been removed from her family and placed into foster care for the second time in the last 2 years due to her mother’s ongoing substance abuse. Sophia has missed many days of school and often comes to school dirty and wearing clothes from the day before. We will write a custom essay sample on Case Studies or any similar topic only for you Order Now Sophia’s mother does not think she has a problem and blames the system for once again taking her daughter. 1. What can a human service professional do to help this family? They can have the family go to family counseling; also have the mother take substance abuse classes or to a drug rehab program. Then go talk to the foster care center and talk to Sophia and see why see is missing school and wearing dirty clothes. The human service can tell Sophia if she want to go back home she need to go back to school and get good grade and wear clean clothes to school then she can go back home with her parents Sophia would be my first focus because kids are most vulnerable. I would place Sophia in temporary foster care and set up biweekly meetings to understand her point of view of her current situation. I would also check her school attendance. And see if she needs some counseling to talk to someone about how she feels. We have a duty to protect that child not only from her living situations but also by placing her into a caring, loving family that will not allow this to happen. If she eventually comes to realization that this temporary situation could become a permanent situation maybe she will engage in the services offered and take things seriously the second time around, but never allow her to think it’s too late to make a change with her life. 2. How might the family’s previous involvement with the child protection system affect their willingness to engage in services the second time around? The family’s previous involvement could be that they were not informed of why their child was being taken out of their care and they are just upset about the whole situation of having her taken away. The case worker could have just taken the child and gave no explanation or propose a plan to help the family provide a stable environment for their daughter which would make anyone unwilling to engage in services. I would hope that the mother would realize the longer it takes her to seek help and stay clean the longer it will take for her daughter to return home. If she eventually comes to realization that this temporary situation could become a permanent situation maybe she will engage in the services offered and take things seriously the second time around, but never allow her to think it’s too late to make a change wit h her life. I am sure the child is very insecure of the Human Services at this point. Especially due to the fact that she has had so many issues with them in the past, and nothing has been done, at least nothing that was making a positive impact on her future. I personally feel having a closer relation with this child and building up trust may be a very positive approach. Social service workers are helpers. One asset that we possess in this profession is the ability not to judge. In this profession, just like our lives, we see people progress and regress. It does not stop our willingness to help. However, we do change our tactics to help these individuals with each failed attempt. Scenario 2 John has been homeless for most of his adult life. He is often seen on the medians of busy intersections asking for food and money or wandering through the park talking to himself. John used to seek housing in a homeless shelter but often chooses to sleep in the local park. During the winter, the local homeless coalition attempts to talk to John about staying in the shelter but he refuses. Staying out in the cold has led John to being hospitalized on several occasions, but he maintains that he is better off without anyone’s help. 1. If you were a case manager for the homeless coalition what would you do to try and help John seek appropriate housing during the winter months? I would try to talk to John to see what happened all through his life and why he is homeless and why he refuses to stay in the shelter. There could be a mental or emotional underlying issue that could factor his reasoning with himself. I would try my best to offer John alternatives such as appropriate housing or shelter, along with assigning him to a case worker to follow up with and seek for resources. I would try to offer counseling and build that trustworthy client-caseworker relationship in order for him to understand and believe there are better ways to live in this world. Identifying the skills he may lack as well. It’s obvious John may be suffering from depression, lack of trust, and low self-esteem. The longer John remains in this state of mind it will be hard for him to get all his needs met. Adults, children and youth who have Developmental Disabilities are offered programs that range in intensity and setting according to their needs and desires – from highly supervised residential programs to job coaching and supported living. The Network strives to protect the welfare of individuals at-risk in numerous ways. I feel getting John involved in an organization like this one where he was taken c are of and receiving meds I feel he would be on the path to a healthy happy life. In this case it would be good to know what disciplines John most likely fit into. Psychology would be my choice. I would attack his mind and behavior for a solution. 2. How does John’s outlook about receiving help affect his ability to get his needs met? John has too much pride in his self to accept the help he needs. He is already got it set in his mind that he can make its own his own without any help from anyone. He thinks this is a handout to him. Many homeless have this mentality and they live day to day on the streets. John (as well as the many others) need to be reminded that these programs are here to help and are not a handout in any way, most of the programs that are out there for the homeless are set up to assist those in getting back on their feet and off drugs and the street. This is going to be a process in which we may have to take baby step to get the job done. First we must get John to trust us, and let him know we are his friends looking out for him. We must get him to a doctor, get him medicated and get his mental illness under control so he understands us and his situation better. I believe after those two steps we will see huge improvements in him, and I’m sure he will also want to make great changes in his life. . Resistant means they have to attend but they don’t participate, they miss their appointments, So, We want to give John whatever services he will accept. Scenario 3 Juan often runs away from home because his parents constantly fight and often blame him for their issues. Juan runs away for 2 to 3 days at a time and will do this at least once a week. When he is at home, he typically does not follow the rules and will yell at his parents and siblings. Juan has a history of defiant behavior, but his home environment has often been chaotic. Juan’s parents have been through family counseling, but they feel it was not helpful and are reluctant to do it again. Juan sometimes will run to a local group home that takes in runaway youth. 1. If you were a counselor at the group home, how might you work with Juan to get him to stop running away from home so that he is not sleeping on the streets? I would try to talk to Juan to ask him why his parents are fighting about and why does he think he is the blame. Then ask him has he ever sat down and had a talk with his parents to see if he can help them out being he is the oldest in the family. I would try to get Juan to understand that the only blame he should take responsibility for would be any deviant behavior that he does. His parents fighting and him being blamed for it is just a way for them to pass the buck onto him and make him feel bad. He is not responsible for his parents fighting and once he can realize that and put measures of emotional protection he would not feel the need to run away. However I would encourage Juan to seek positive ways to handle and deal with the stress from home, whether becoming involved with sports or other positive groups. Juan would be offered therapy and anger management classes. Trying to figure out what makes him the angriest and we both figure out a solution to the problem so that he can remain in his home every night and learn the importance of rules as well. . Parent’s sometime worry when t hey don’t know where their kids are, therefore, causing arguments. I would show him ways he could be an influential key to the other kids in the house. 2. How might you try to work with the family even though they have participated in family therapy previously and did not find it effective? I would try talking one on one with each family member. Since I have already talk to Juan, I would talk to his mother to see what she has to say and how she feels. Then I would talk to his father to see if he has been in Juan’s life from birth to now. After talking to the parents then I would talk to his brothers and sisters to see how they feel about him. Once I have completely talked to everyone I can understand what really happen or have a whole picture of all the problems. Then I will bring the whole family together and let them express how they really feel and how they want to stay a happy family. Encourage the parents to understand and accept the fact that there is a problem in the home and it starts with them. As a counselor there would be weekly follow up visits with the family. The family would be offered resources and as a whole we all work together to find a solution to the problems inside the household. I am a firm believer that one should never give up. And as a human services worker, I will never give up on a patient or a family. Maybe, they weren’t ready to change with the first session, I feel we must give up all we got in order to show change and get a positive result. To break the ice, I would start by asking questions like, â€Å"What do you see the problem being? † This gives the parents some since of control in helping the problem. I would suggest marriage counseling to stop the arguing. There has to be another reason for their arguments other than Juan running away. How to cite Case Studies, Essay examples Case studies Free Essays Mudflats Biscuit Manufacturing Plant Roles Mudflat is said to be a leading businessman in the hill country who owns the largest and the one and only state of the art biscuit manufacturing plant in the country that was running for more than 30 years. His business constitutes over 2000 employees and his products had a 70% market share in the local market. He also exports his products to 20 countries including USA. We will write a custom essay sample on Case studies or any similar topic only for you Order Now Roles Mudflat also had other business Interests In the field of hotels, travel, apparel and plantation. He is a father of two children who has completed their Master Degrees in Bangor n the field of IT and Fashion Design. His belief was that it’s his prime responsibility to look after the welfare of his fellow employees’ and their families and his character towards them was more of father than an owner of the plant Itself. He also proved that paper qualification does not matter when It came to real life business. Them in order to enjoy his retirement. He then appointed his son Reason as the Director Operations and his daughter Rossini as the Director Marketing. Overall analysis of this case is to see as to how the new management approach is different to that of the old management approach of managing the biscuit manufacturing plant. 2. Question 1 – Discuss about the leadership approach of Roles Mudflat and how the company was benefited for many years with his self-learned management skills and main drawbacks of the process. The leadership approach used during the reign of Roles Mudflat at his manufacturing plant is a mixture of Autocratic approach, Democratic approach and Paternalistic approach. As an autocratic he decided that his manufacturing plant would be more controlled if he did not recruit professional managers. Through practicing autocratic approach he was able to make quick decisions, this was rather unofficial as he was facing constant changes in the environment due to competitiveness in the local as well as the foreign markets. It was rather a challenging thing for Roles Mudflat to be looking into his workers needs as they were needed to keep his business from falling apart. Through democratic approach Roles Mudflat was able to create an environment as such that he appointed his most senior employees as Supervisors to overlook employees under thereby encouraging decision-making amongst them. He also believed in an open-door policy, which encouraged employees to come to him whenever and whatever time they wanted to talk to him. This resulted in building the employer and employee relationship which built trust in-between, encouraged team- work amongst his fellow employees and so forth. Finally, as a paternalistic Roles Mudflat was more looked as a father rather than a boss. This is so because he believed that the people working for him were the best assets he possessed. He not only looked into the needs of his employees, he also extended an extra hand towards the needs of their families too. He supported his workers by giving 02 month bonuses, provided soft loans to purchase a motor cycle to errors who worked more than 05 years, distributed a dry ration pack worth of RSI. 1000/-, offered scholarships to their children whom were selected to universities, provided books and other accessories to needy children. Society, without which survival of the company would be damaged. And he also was a people person, although he did not have an HRS to look into the needs of the employees he happen to do it the way he understood how to manage people. The benefits gained through Roles Mudflat with his self-learned management skills are however very few compared to that of the drawbacks. He believed in an open or policy, whereby all employees’ feedback was consi dered and he acted upon accordingly. This policy improved the morale of employees to a greater extent and had a direct impact to the turnover. When employees feel that their decisions and feedback are accounted for they gain a sense of belongingness and trust which helps Roles Mudflat retain his fellow employees. Another benefit is that Roles Mudflat has a 70% market share in the local market, exports his products to 20 countries including USA, caters to the needs of over 2000 employees and also together has won over the society through certain CAR projects. The little knowledge of management he has, had helped him not only look into the internal environment but also to cater to the external environment too. The drawbacks of the leadership approach used by him is such that, it is the result of lack of interest of the leader that leads to his adopting this style. This proves poor management and makes the employees lose their direction and focus. Roles Mudflat has no interest about the future of his business, I. E. No mission or vision of the business, no career development for his employees. According to the case, his most senior employees are Just Supervisors. They have no development beyond that because he does not see the importance of such a promotion for such employees. This may be due to his lack of knowledge of how to manage people or more or less the reason as to his lack of interest to take his business forward. There is no proper organizational structure that illustrates the positioning of the employees of the manufacturing plant. He has no set procedure and policy of how the business has been running in the past and how it came to be. This is necessary for the next heir who would be taking over. Without this policy or procedure no one can put two and woo together and continue the business, or to survive in the competitive market. . Question 2 – What are the shortcomings of the new approach taken by the young directors and their team to the change the process? The new approach taken by the young directors and their team to the change the process was rather costly. Rather than providing internal promotions they hired two Secretaries as Personal Assistants to the newly appointed directors. Six managers were hired for the core functions of the company namely Production, HRS, Quality, Supply Chain, Marketing and Finance. The managers were the newly appointed directors’ classmates. They failed to identify manpower requirement, through internal recruitment. They incurred a lot of finance on unnecessary expenses like for instance; Reason came to understand that the company was running without a vision consultant in the country to come up with an attractive vision and corporate plan. Reason made available printed cards to all employees with the vision and mission statement and spent one million rupees on fixing digital boards with the company’s vision. The HRS introduced a new incentive scheme based on individual performance and informed all employees that their annual bonus will be based on performance appraisals. Here the new management failed to inform the employees as to how their performances were going to be appraised and as to what they had to do in order to improve their current performance. Employees had no one to go with their grievances as they were not given much attention as compared to Roles Mudflat. Employees were highly denominated as they faced difficulties communicating with the new management. The new directors failed to integrate the culture of the company’s vision and mission. There was a clash between the previous culture and the existing culture. Reason and Rossini were too busy recruiting new blood to the organization that they ailed to realize the damages it was doing to the company. The employee turnover increased by 25% of the first three months Reason and Rossini took over the company. 4. Question 3 – Being the HRS Manager, what is your proposal to young directors to implement best HRS practices and processes in this 30 year-old company with over 2000 employees? When we look at the business that Roles Mudflat maintained for the past 30 years and the manufacturing plant that is now about to reach extinct, we could see that the main reason for this unsuccessful turn is the lack of knowledge the new management as about the culture and the business itself that was run by their father. As an HRS Manager, before I implement best HRS practices and processes I shall first speak to the employees and learn from them about the manufacturing plant. This is done so as to get a wider picture of the business as a whole, and as to how it was controlled by Roles Mudflat. Through this I could derive his secret of managing people and do a comparison of before and after the new management took control. As it is the employees are much disgusted over the way they have been treated and how much they have been ignored. So as an initial step I would involve employees in helping me to work out a SOOT of the past and present and get their valuable comments or suggestions, if any. Based on the SOOT analysis, I shall look into the areas that were lacking much expertise. Initially, the HRS manager should be able to fix the denominated staff and to do so he/she has to be very open to them, allow them to speak about their problems bothering them. Later, recruit a counselor to help those employees whose minds needs special attention. The HRS Manager should effectively encourage employee engagement benefit from owe employee turnover, greater customer satisfaction, a solid corporate culture, improved performance and communication, and higher commitment to the core values and objectives of the organization which had been embedded during the initial period when Roles Mudflat was leading. HRS Manager should also clarify the strategic direction by means of articulating the Vision, Mission and Values of the organization. HRS Manager should also integrate HRS programmed through HRS practices. For instance, by establishing a Staffing and Recruitment Policy it well help the organization to develop an effective recruitment tragedy in order to attract qualified workers who are committed to the organization’s goals. The HRS Manager should also be able to identify the short-term and long-term human resources needs through a HRS planning process in order to mitigate resignations. HRS Manager should also develop a compensation policy. This is done by identifying goals and objectives of the organization by considering the competitiveness in attracting and retaining employees and whether performance is tied with pay increases. HRS Manager should also provide for training and development programmed so as to eater to all employees in need of training. 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Guiding Investment Decisions

Question: Discuss about the Guiding Investment Decisions. Answer: Introduction Financial statements are the most important documents for a business organization. Financial statements help the stakeholders understanding the financial position of the company in a particular period of time. This means the financial statements of a company help its stakeholders taking their decision regarding investments or any other purposes. Hales, Rees and Wilks (2016) stated that the financial statements of the companies not only provide the past financial overview of the company, but it also helps understanding the future capability or possibility of the companies in context to the financial performance. However, Collis et al., (2016) argued that only the review of financial statements is not enough for taking any investment decision or other decisions because there are many other non-financial attributes that must be analyzed. In support of this, Fontes, Rodrigues and Craig, (2016) stated that many times companies misstate their financial performance in their financial statements and due to this, the stakeholders do not completely depend on the financial statements while taking any particular decision. On the contrary, Donelson, Jennings and McInnis (2016) noted that without checking the financial statements no one can understand the current financial or market position of the company. Hence, while taking any decision, analyzing the financial statements is essential. Therefore, it can be said that there are different views regarding the usefulness of the financial statements of the companies. The aim of this particular study will be analyzing the importance or usefulness of the financial statements for the purpose of performance standard measurement of the companies and guiding the stakeholders in taking investment decision. In order to make the study more concise, the focus will be made mainly on the financial statements of Woolworths Limited and Wesfarmers Limited in Australia. There are two variables in this research topic, one is dependent and the other is independent. The independent variable is the financial statements and the dependent variable is the performance standard of the companies. Literature review Background of the research topic: Discussing how the financial statements help measuring the performance standards of the companies According to Hutadjulu and Blesia (2016), financial statements are the official documents or records that disclose the financial activities of the companies during a particular period of time. Financial statements are prepared for a specific period of time. The companies can prepare the financial statements quarterly, half-yearly or annually. Berger, Minnis and Sutherland (2016) mentioned that according to different accounting standards like, AASB, IASB or GAAP, preparing the financial statements is essential for every company. On the other side, Dung (2016) noted that preparing the financial statements is not only important for measuring the financial performance or position of a particular company, but it also helps comparing the financial performances of two or more companies in a specific period of time. Below, the comparison of the financial performances by using the financial statements of Woolworths Limited and Wesfarmers Limited are shown: Woolworths Limited: Financial Ratios 2014 2015 Gross margin 38.79932 39.86637 Net margin 7.48548 5.372918 Current ratio 1.050601 0.9081 Quick ratio 0.794164 0.260841 Assets turnover ratio 1.793704 1.400772 Debt to equity 0.664413 0.538505 EPS 350.6 337.3 Table 1: Financial ratios of Woolworths Limited (Source: Woolworthsgroup.com.au, 2017) Wesfarmers Limited: Financial Ratios 2,014 2,015 Gross margin 4.644323 6.019505 Net margin 4.468188 3.907313 Current ratio 1.131486 0.934917 Quick ratio 0.483048 0.369731 Assets turnover ratio 1.514864 1.545641 Debt to equity 0.20845 0.232476 EPS 234.6 216.1 Table 2: Financial ratios of Wesfarmers Limited (Source: Wesfarmers.com.au, 2017) The above two tables are disclosing the financial positions of Woolworths Limited and Wesfarmers Limited for the two financial years that are 2015 and 2014. The tables are showing the financial ratios of the two companies, which are calculated by considering financial figures mentioned in the financial statements like, income statements and balance sheet statements of the companies. Therefore, analyzing the financial ratios is same as analyzing the financial statements of the companies. The above two tables of two different companies are clearly showing that the profitability of the Woolworths Limited in 2014 and 2015 was much better than that of Wesfarmers Limited. This is because the gross margin and net margin of Woolworths Limited were better than the Wesfarmers Limited. On the other side, if the current ratio and quick ratios of the companies for these two years are considered, then it can be understood that the liquidity position was also good at Woolworths Limited than the liquidity position of Wesfarmers Limited (Prentice, 2016). The debts to equity ratios are disclosing the capital structure of the companies. Analyzing the debt-to-equity ratios it can be said that in the capital structure of Woolworths Limited, the use of debt capital was more than the equity capital (O'Hare, 2016). However, in case of the Wesfarmers Limited, the use of equity capital was more than the debt capital in the capital structure of the company. This indicates that the capital structure of Woolworths Limited is riskier than the capital structure of Wesfarmers Limited (Perri Shuli, 2016). On the other side, if the earnings per share of the companies are compared then it can be identified that the performance of Woolworths Limited was better than the Wesfarmers Limited because the EPS of Woolworths limited in 2014 and 2015 was better than Wesfarmers Limited. Therefore, from the above discussion, it is clear that the Woolworths Limited was better performer than the Wesfarmers Limited during 2014 and 2015. The performance standards of the two companies are cleared out by calculating the ratios from the data available in the financial statements of the companies. Hence, it is obvious that the performances of the companies are measured by analyzing the financial statements of them. While taking the investment decisions, the investors always analyzes the financial capacity of the companies (Karwowski, 2016). The financial capacities of the business organizations can be better understood by analyzing the financial statements of the companies. For example, an investor wants to invest the funds either in Woolworths Limited or in Wesfarmers Limited. However, before investing the funds in the businesses, the investor will verify the capability of the companies providing high return to the investment and the investor will also compare the financial capacities of the two organizations (Guay, Samuels Taylor, 2016). Now, in order to take the decision, the investor will verify few specific financial facts like, cash inflows during last few years, assets values of the companies, revenues of the companies, net profits of the companies and the cost structures of the companies. All of these financial facts of the two companies will be available in the financial statements. T his means, in order to take the final investment decision, the investor will verify or analyze the financial statements of Woolworths Limited and Wesfarmers Limited (Kim et al., 2016). Hence, it can be said that the financial statements help the external investors taking the investment decisions. On the other side, if this matter is discussed from the point of view of the managements of the companies, then also it can be said that the financial statements are important for taking investment decisions (Uwuigbe et al., 2016). For example, the management of Woolworths Limited is planning to invest some funds into a particular project. In order to take this particular decision, the management will identify and analyze the net present value of the investment and to identify the net present value, the management will require the future cash inflows. This means, for the management of the companies, the financial statements are also very important. Research questions This research will be directed to identify the answers of the following research questions: Why the stakeholders use the financial statements to measure the performance standard of the companies? What are the limitations of using the financial statements while measuring the performance standards of the companies? How far the financial statements of Woolworths Limited and Wesfarmers Limited are useful to their stakeholders? How the stakeholders can utilize the financial statements in a better way? Research hypotheses The financial statements are not sufficient enough for measuring the financial performance of the companies and taking investment decisions. The financial statements are sufficient enough for measuring the financial performance of the companies and taking investment decisions. Research methodology Methodology is very important part of a research, on which the success of the research depends (Vaioleti, 2016). This particular study also will also follow such a methodology, which will be most appropriate for the research. The methodology of a research project includes mainly three elements research philosophy, research approach and research design. Three alternative philosophies are there, which can be used for conducting a research project effectively and these are positivism philosophy, interpretivism philosophy and realism philosophy. However, this research project will follow the positivism philosophy of research. The positivism research philosophy will be selected because this research philosophy is very effective in analyzing the research data in quantitative manner (Silverman, 2016). Quantitative analysis on the other hand helps understanding the research findings easily. Therefore, the use of positivism philosophy will help conducting the study and identifying the resul ts in a better way (Marais Pienaar-Marais, 2016). A research can follow either of the two available research approaches deductive research approach and inductive research approach. In case of the research approach, the study will follow the deductive research approach. The deductive research approach will be selected for this research because this approach is less time consuming. As the study will have very limited time span, the deductive approach will help completing the study within the short time. At the same time, the deductive research approach is very simple to understand and follow (Simonsohn, Nelson Simmons, 2017). There are mainly three different research designs are available and these are descriptive research design, explanatory research design and exploratory research design. In case of the research design, the study will follow the descriptive research design. The primary reason for selecting the descriptive research design is that the descriptive research design helps analyzing the research data in detail manner. T his research design will help the study conducting the qualitative research based on the existing literatures and theories. Project plan Activities Week 1 Week 2 Week 3 Week 4 Week 5 Week 6 Week 7 Week 8 Week 9 Week 10 Week 11 Week 12 Week 13 Week 14 Topic selection Setting aim, objectives, questions and hypotheses Conducting literature review Setting research methodology Data collection Data analysis Findings Conclusion Recommendations Preparing final draft Table 1: Gantt chart Research process This research project will follow a systematic process so that the study can achieve its goal easily. The process of the research will start by selecting the topic of the research. While selecting the research topic, the variables of the research will be identified clearly. After selecting the research topic, the aim and objectives of the research will be set. At the same time, the research will also set the questions and hypotheses. After setting the questions of the research and hypotheses of the research, the study will next start the literature review by considering the questions and objectives of the study. The literature review will take much time because during the literature review, the study will analyze the existing literature and related theories. This will be the secondary data for the study. After conducting the literature review, the study will select the proper methodology for collecting and analyzing the data from different sources. After selecting the methodology, the study will focus on the data collection process and after data collection; the data analysis will be started. The results from the data analysis will be the findings of the research and then the research will verify whether the findings are able to meet the research objectives and answer the research questions or not. Then the study will arrive at conclusion and after that the research will provide some recommendations. After all of these works, the final draft will be prepared. Data collection and analysis This study will include both primary as well as secondary data. The primary data for the research will be collected through the survey and interview methods. The survey will be conducted with the investors of Woolworths Limited and Wesfarmers Limited. The survey will be done through social media like, Gmail. The survey form will be sent to 100 investors of both the companies and it can be expected that 70 will be agreed taking part in survey. The sample for the survey will be selected through probability sampling method because the number of investors of these two companies will be huge. On the other side, the interview will be taken from the managers at Woolworths and Wesfarmers. The sample size for the interview will be selected through the non-probability sampling technique because the number of managers in these two organizations is less. The secondary data for this research will be collected from different journals, articles and websites. In order to analyze the research data properly, the study will use the quantitative as well as qualitative data analysis methods. Quantitative method is the scientific analytical method that provides the findings or results in numerical form (Wiek Lang, 2016). On the other side, qualitative method provides the research findings in theoretical format. In this particular study, the survey data will be analyzed through the quantitative data analysis method and the interview data will be analyzed through qualitative method. This research project may face some limitations while collecting the research data and conducting the study. The main limitation that the study may face is the time limitation. The available time for this research will be very less and conducting the whole research properly within the limited time span may create difficulties. Another limitation that the study may face is the cost limitation. The study will require collecting primary data, which will cause high cost. Apart from these two, the study may face difficulties collecting reliable data from proper sources. Expected research outcomes As this study will aim to identify the usefulness of the financial statements in the performance measurement of the companies, it is expected that the study will identify how the financial statements of the companies can help the management and stakeholders in measuring the performance standard. The detailed analysis of the financial statements will show the importance of the statements. At the same time, it is also expected that the results from the analysis of survey and interview data will disclose whether the investors and managers of Woolworths Limited and Wesfarmers Limited find the financial statements useful or not for measuring the performance and taking investment decisions. Conclusion This proposal has indicated the research study will aim to identify the usefulness of the financial statements in measuring the performance standards of the companies and taking investment decisions. The literature review of the study has clearly mentioned that the financial statements of Woolworths Limited and Wesfarmers Limited are quite helpful in measuring the performance standards of the companies. Moreover, the discussion in the literature review has also shown how the financial statements can help in comparing the performance standards of the companies in the same industry. The proposal has stated that the study will follow the positivism philosophy, deductive research approach and descriptive research design because these will help completing the research easily and within less time. As per the research proposal, the study will be based on primary and secondary data and the data will be analyzed with the help of quantitative and qualitative methods of data analysis. The proposal has also indicated that the study will follow a systematic procedure and identify the actual usability of the companies financial statements. References and bibliography Bauer, K. (2016). The Understandability of Financial Statements in the Decision-making Processes of Insolvency Proceedings.Argumenta Oeconomica Cracoviensia, (14), 119-134. Berger, P. G., Minnis, M., Sutherland, A. (2016). Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements. Bhasin, M. L. (2016). Accounting Manipulation Practices in Financial Statements: An Experience of an Asian Economy.International Journal of Economics and Financial Research,2(11), 199-214. Chen, C. W., Collins, D. W., Kravet, T. D., Mergenthaler, R. (2016). Financial statement comparability and the efficiency of acquisition decisions. Collis, J., Jarvis, R., Page, M., Holt, A., Fatoki, O., Aregbeshola, A. (2016). Role of financial and other information in trade credit decisions in SMEs: An international study. Donelson, D. C., Jennings, R., McInnis, J. M. (2016). Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders. Dung, N. V. (2016). Value-relevance of financial statement information: A flexible application of modern theories to the Vietnamese stock market.Quarterly Journal of Economics,84, 488-500. Fontes, A., Rodrigues, L. L., Craig, R. (2016, December). A theoretical model of stakeholder perceptions of a new financial reporting system. InAccounting Forum(Vol. 40, No. 4, pp. 300-315). Elsevier. Guay, W., Samuels, D., Taylor, D. (2016). Guiding through the fog: Financial statement complexity and voluntary disclosure.Journal of Accounting and Economics,62(2), 234-269. Hales, J., Rees, L., Wilks, T. J. (2016). A Synthesis of Three Commentaries on Measurement and Performance Reporting.Accounting Horizons,30(4), 473-483. Hope, O. K., Thomas, W. B., Vyas, D. (2016). Stakeholder demand for accounting quality and economic usefulness of accounting in US private firms.Journal of Accounting and Public Policy. Hutadjulu, L. Y., Blesia, J. U. (2016). Factors That Affect The Perception Of Small And Medium-Sized Businesses (Smes)Community On The Importance Of Financial Statements, The Amount Of Credit Received And Implementation Prospects.KnE Social Sciences,1(1), 125-135. Karwowski, M. (2016). The risk in using financial reports in the study of airline business models.Journal of Air Transport Management,55, 185-192. Kim, J. B., Li, L., Lu, L. Y., Yu, Y. (2016). Financial statement comparability and expected crash risk.Journal of Accounting and Economics,61(2), 294-312. Marais, H. C., Pienaar-Marais, M. (2016, May). Analysis of Research Methodology in Business and Management Studies as Reflected in the ECRM 2015 Proceedings. InECRM2016-Proceedings of the 15th European Conference on Research Methodology for Business Management": ECRM2016(p. 167). Academic Conferences and publishing limited. O'Hare, J. (2016).Analysing Financial Statements for Non-specialists. Routledge. Perri, R., Shuli, I. (2016). Prentice, C. R. (2016). Why so many measures of nonprofit financial performance? Analyzing and improving the use of financial measures in nonprofit research.Nonprofit and Voluntary Sector Quarterly,45(4), 715-740. Silverman, D. (Ed.). (2016).Qualitative research. Sage. Simonsohn, U., Nelson, L., Simmons, J. (2017). Research Methodology, Design, and Analysis.Annual Review of Psychology,69(1). Uwuigbe, O. R., Uwuigbe, U., Jafaru, J., Igbinoba, E. E., Oladipo, O. A. (2016). Value relevance of financial statements and share price: a study of listed banks in Nigeria.Banks and Bank Systems, (4 (cont.)). Vaioleti, T. M. (2016). Talanoa research methodology: A developing position on Pacific research.Waikato Journal of Education,12(1). Wesfarmers.com.au. (2017). Wesfarmers.com.au. Retrieved 6 February 2017, from https://www.wesfarmers.com.au/ Wiek, A., Lang, D. J. (2016). Transformational sustainability research methodology. InSustainability Science(pp. 31-41). Springer Netherlands. Woolworthsgroup.com.au. (2017). Woolworthsgroup.com.au. Retrieved 6 February 2017, from https://www.woolworthsgroup.com.au/

Depreciation Essays - Cash Flow, Financial Statements,

Depreciation Information about cash flows can influence decision makers in many ways . For example , if a company's regular operations bring in more cash than it uses , investors will value the company higher than if property and equipment must be sold to finance operations . Information about cash flow can help creditors decide whether a company will have enough cash to pay its debts as they mature. Management and investors use cash flow information to evaluate a company's ability to meet unexpected obligations . Cash flow information is also used to evaluate company's ability to take advantage of new business opportunities that may arise. In November 1987, the FASB issued Statement of Financial Accounting Standards "statement of cash flow " This standard requires businesses to include a statement of cash flow in all financial reports that contain both a balance sheet and an income statement. The primary purpose of this statement is to present information about a company's cash receipts and disbursements during the reporting period. Direct Method of Presenting Cash Flow from Operating Activities When you prepare a statement of cash flow , the net cash provided by operating activities can be calculated two different ways . One is called Direct Method the other is Indirect Method .When the direct method is used , you separately list each major class of operating cash receipts and each major class of cash payments . Then the payments are subtracted from the receipts to determine the net cash provided by operating activities. The FASB encourage companies to use direct method. Indirect Method of Presenting Cash Flow from Operating Activities The indirect method is not as informative as direct method because it does not disclose the individual cash inflows and outflows from operating activities. Instead the direct method discloses only the net cash provided by operating activities . When the indirect method is used , the net income is listed first . Then it is adjusted for items that are necessary to reconcile net income to the net cash provided by operating activities . For example , you know that depreciation expense is subtracted in the calculation of net income . But , depreciation expense does not involve a current cash payment. Therefore, depreciation expense is added back to net income in the process of reconciling net income to the net cash provided by operating activities. Cash and Cash Equivalents In Statement of Financial Accounting Standards , the FASB concluded that a statement of cash flow should explain the difference between the beginning and the ending balances of cash and cash equivalents. Prior to this new standard ,cash equivalents were generally understood to be short term , temporary investments of cash . However , not all short-term investments meet the FASB definition of cash equivalents . To qualify as a cash equivalent , an investment must satisfy two criteria . These are: 1- The investments must be readily convertible to a known amount of cash. 2- The investments must be sufficiently close to its maturity date so that its market value is relatively insensitive to interest rate changes. Classifying Cash Transactions A statement of cash flow describes the changes in cash plus cash equivalents. Therefore, cash payments to purchase cash equivalents and cash receipts from selling cash equivalents are not reported on the statement. All other cash receipts and payments are classified as operating , investing or financing activities. Within each category , individual cash receipts and payments are summarized and described in a manner that clearly presents the general nature of the company's cash transactions . Then , the summarized cash receipts and payments within each category are netted against each other . A category provides a net cash flow if the receipts in the category exceed the payments . And if the payments in a category exceed the receipts , the category is a net user of cash during the period. Operating Activities You should recognize the operating activities generally include only transactions that relate to the calculation of net income . However, some income statement items are not related to the operating activities . As disclosed in a statement of cash flows , operating activities involve the production or purchase of merchandise and the sale of goods and services to customers . Operating activities also include the expenditures related to administering the business. In fact , cash flow from operating activities include all cash flows from transactions that are not defined as investing or financing activities . Cash Flows from Operating Activities Cash Inflows Cash Outflows -Cash sales to customers -Payments

Free Essays on Early History Of The Pipe Organ

The â€Å"king of instruments† has a long history, one which can arguably be traced to the concept of a collection of â€Å"fixed-pitched pipes blown by a single player (such as the panpipes)† (Randel 583). The first examples of pipe organs with the basic features of today can be traced to the third century B.C.E. in the Greco-Roman arena; it is said to have been invented by Ktesibios of Alexander and contained â€Å"a mechanism to supply air under pressure, a wind-chest to store and distribute it, keys and valves to admit wind to the pipes, and one or more graded sets of fixed-pitch pipes.† (Randel 583) These early organs used water as a means to supply air-pressure, hence the use of the terms hydraulic and hydraulis. Hydraulic organs were in use for several hundred years before the concept of bellows, similar in concept and style to those of a blacksmith, came into use with the organ. Numerous bellows were used to supply air to the wind-chest, often being pumped in pairs by men. The disadvantages of this method of air supply include the lack of consistent pressure, which leads to inconsistent pitch and tuning; also, many people were required to operate the bellows since there were upwards of twenty-four bellows per organ (Hopkins & Rimbault 35). Also, with organs of this size, the bellows took up large amounts of space, thus forcing the organ to be located in a fixed place, such as a church. Up until the eleventh century (approximately), pitch and range of organs were extremely limited, mainly in part to the lack of a any style of keyboard. Keys of a sort were introduced around this time, though not in the manner we are accustomed to. â€Å"The earliest keyboards were sets of levers played by the hands rather than the fingers.† (Randel 428) They looked similar to large rectangles â€Å" an ell long and three inches wide† (Hopkins & Rimbault 33) and were played by pushing on them with a hand, although some were large eno... Free Essays on Early History Of The Pipe Organ Free Essays on Early History Of The Pipe Organ The â€Å"king of instruments† has a long history, one which can arguably be traced to the concept of a collection of â€Å"fixed-pitched pipes blown by a single player (such as the panpipes)† (Randel 583). The first examples of pipe organs with the basic features of today can be traced to the third century B.C.E. in the Greco-Roman arena; it is said to have been invented by Ktesibios of Alexander and contained â€Å"a mechanism to supply air under pressure, a wind-chest to store and distribute it, keys and valves to admit wind to the pipes, and one or more graded sets of fixed-pitch pipes.† (Randel 583) These early organs used water as a means to supply air-pressure, hence the use of the terms hydraulic and hydraulis. Hydraulic organs were in use for several hundred years before the concept of bellows, similar in concept and style to those of a blacksmith, came into use with the organ. Numerous bellows were used to supply air to the wind-chest, often being pumped in pairs by men. The disadvantages of this method of air supply include the lack of consistent pressure, which leads to inconsistent pitch and tuning; also, many people were required to operate the bellows since there were upwards of twenty-four bellows per organ (Hopkins & Rimbault 35). Also, with organs of this size, the bellows took up large amounts of space, thus forcing the organ to be located in a fixed place, such as a church. Up until the eleventh century (approximately), pitch and range of organs were extremely limited, mainly in part to the lack of a any style of keyboard. Keys of a sort were introduced around this time, though not in the manner we are accustomed to. â€Å"The earliest keyboards were sets of levers played by the hands rather than the fingers.† (Randel 428) They looked similar to large rectangles â€Å" an ell long and three inches wide† (Hopkins & Rimbault 33) and were played by pushing on them with a hand, although some were large eno...

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A Look At British History History Essay It was a turbulent century in British history. A brief study of the era of 1550 to 1650 clearly illustrates why. This was a period of invention, scientific advancement and astrological discoveries, yet it remained filled with supernatural notions, superstition, mythology and plain ignorance. During this era, Britain embarked on an age of great world exploration and mighty conquests while fighting bloody wars of religion, class and political dominance at home. This century was marked by a great rebirth of the arts in which intellectuals and artists flourished in Britain, yet it was also a time of strife, hardship, disease and hunger. It was during this chaotic era that Britain came to be known as the center of Western civilization under the humane and rational rule of Queen Elizabeth I (World). It was also during this time that the poet and playwright William Shakespeare lived, worked and wrote some of historys most remarkable literary works having been influenced by and having drawn upon the social thought, religious conviction and political landscape of this tumultuous era (World). Prior to and during the time of Queen Elizabeth and the time of the Renaissance, Britain was a breeding ground for religious and political unrest. Beginning in 1531, the countrys official religion changed five times in accordance with the choice of the King or Queen who was in power at the time (Elizabethan). Since most of the English common people believed that Kings and Queens were directly connected to God and must be obeyed at all times, the monarchs chosen religion was also followed by most of the monarchs subjects (Time). Britains official religion was Catholic until 1531, then it was Protestant until Queen Mary took the throne after which it became Catholic again and then back to Protestant during Queen Elizabeths reign (Time). Each change in power led to a change in the nations official religion which, in turn, led to persecution of the non-ruling religious group. The political thinking during this period was controlled by a small number of powerful ruling families and jealou sies and rivalries within these families made these political conflicts even more severe (Time). During this era, England was a leader in world exploration and soon became a major commercial power. It was also a time of advancements in technology and invention. All of the unrest and uncertainty, however, left the common people feeling discontent and afraid of the many changes that were happening to their nation. The era in British history between 1550 to 1650 during the time that Queen Elizabeth held the throne has been characterized by British people as one of the best epochs the country ever had (World). While it is true that during her time in power Queen Elizabeth calmed religious unrest, established Britain as a leading world power and ushered in the age of the Renaissance or rebirth of new ideas and new thinking, the life of ordinary citizen was harsh. The majority of the population, referred to as common people, lived short lives filled with hard labor, little food, no schooling, rampant disease, poverty, violence, crime, high infant mortality and inequality between men and women (Time). In cities, life was particularly filthy, brutal and short. There was no running water in homes and so most people were dirty and smelly. Human and animal waste was thrown out directly onto the streets (Time). These unclean conditions formed a breeding ground for the spread of diseases such as typhus, bubonic plague, tuberculosis and influenza (Time). Rogues and vagabonds roamed the roads begging and stealing (Time). Riots were common and could turn violent. Such harsh conditions at home were one of the reasons that many British common people chose to travel to the colonies in the New World in search of a better way of life. It is, therefore, no surprise that entertainment was extremely important to the common people. Even the poorest of the people enjoyed entertainment from acting troupes, dancing, jugglers, strolling players, and plays. Theatre was especially popular with the common people and it was inexpensive to attend (Tudor). It was during this time that open air playhouses first came to be in the cities of Britain, including the Rose, the Swan, and the Globe Theatre in London which was owned, in part, by Shakespeare (Tudor). William Shakespeare fed upon the atmosphere and the feelings occurring during this turbulent era of British history and he used them extensively in his plays and other literary works. One such example is a speech by a character named John of Guant in Shakespeares 1601 play, Richard II, expressing his love for England and his concerns about the countrys future (Time). All of the major events, people, places and problems of this era, including class structure, religious discont ent, fate, rebellion against authority and prominent figures of the time, influenced Shakespeare and provided inspiration and background for his literary works (Who). In his plays, Shakespeare chose to write about many of the periods topics of conversation and disagreement, including classical Greek and Roman tales, superstition, love, revenge and rebellion. The works of playwrights such as Shakespeare and Christopher Marlowe contributed to Londons eventual rise as a center of culture and art. Their contributions to this time period will forever mark the social, religious and political thinking of the time and illustrate the conflicts that made the era of 1550 to1650 one of the most turbulent eras in British history. Works Cited Elizabethan Period. ELIZABETHAN ERA. Web. 17 Nov. 2010. . Time Travellers Guide to Tudor England. Channel 4. Web. 17 Nov. 2010. . The Tudor Church. UK Travel and Heritage Britain Express UK Travel Guide. Web. 17 Nov. 2010. . Who Was around in 1550 to 1650 in Great Britain? WikiAnswers The QA Wiki. Web. 17 Nov. 2010. . World History of 1550 to 1650. 2020 Site Wedding Invitation Wording, Family Crests, Trees and Other Eclectic Information at 2020. Web. 17 Nov. 2010. .

The Concept of Power in International Politics Essay -- International

The concept of power is central to the study of international politics. International politics has been defined in terms of influencing major nations in the world to advance the purpose of a nation against the opposition of other nations. Thus, it is rather not surprising that power, either by means of influence or control, has been a dominant concept that is intertwined in discussion when it comes to the study of international politics. Before getting into the fundamental nature of power in international relations, it is needed to consider just what power is. Power in the study of international politics can be derived in several ways as a goal of states or individual; as a measure of influence or control over actors, events, outcomes, and international affairs; as reflecting triumph in conflict and obtaining security; as control over capabilities and resources. Power can broadly be considered of as the ability to manipulate others to act according to our benefit, and to avert them f rom doing the same to us. Power is the creation, in and through social relations, of outcomes that characterize the ability of actors to find out their status and fate. This wide-ranging concept involves two fundamental critical dimensions: the types of social relations through which power works in relations of interaction or in social relations of constitutions and specificity of social relations through which effects are produced. The more power inclines more foreign policy choices; the lesser-known theory of "balance of power," where nations compete for dominance in a complicated chess game of military spending and diplomatic posturing. Possession of power permits both individuals and countries to successfully endorse and guard their interests con... ... Jammu and Kashmir between India and Pakistan. Stronger states such as the US waged war against weaker states such as Vietnam. Interestingly, the defeat of the United States in Vietnam and of the Soviet Union in Afghanistan indicates to a more intricate concept of power which is broader than mere financial or military strength. In fact, a lot of the current theories of international relations dispute that power as conventionally described by realists is intrinsically unclear and open to analysis based on particular state of affairs. Nevertheless, it can be successfully concluded that power is primarily associated with what a state can stop another state from doing to it and what a state can do. The ways by which power is executed may be changing, yet the fundamental nature of competing desires and interests remain predominant in defining the international relations.

Benchmarking in Islamic Finance: Issues and Challenges Essay

In Islam, fixing the price of commodities is not allowed as the increase of the price is caused by practice of supply and demand in the market. Hence in this case, benchmarking for the products is not allowed. It is can be reflected from of the Hadith of Prophet Muhammad S. A. W. Narrated by Anas Ibn Malik, â€Å"The people said: Apostle of Allah, prices has shot up, so fix prices for us. Thereupon the Apostle of Allah (PBUH) said: â€Å"Verily, Allah S. W. T. determines the climate of economic affluence and gloom. I do not want to take any action to fix the prices because I do not want, later in hereafter, any among you to demand for the return of your property and blood from me because of my tyranny (in fixing the prices). † In the above hadith, the practice of fixing price is clearly condemned by Prophet Muhammad S. A. W. The Prophet S. A. W declared the act of fixing price as injustice towards the seller if the price is fluctuated due to the normal market forces. But the second school of taught disagree with not fixing the price. They argued that the fluctuation in the price of commodities at the time of Prophet Muhammad S.  A. W was due the normal market forces i. e. supply and demand of the commodity in the market. But nowadays the prices fluctuate more due to seller’s speculation rather than supply and demand of the product. In this case the price of the commodities should be fixed by the authorities. Hence benchmarking in this case is allowable by the Scholars. In financial industry, several different methods of pricing business loans have appeared over the years including cost-plus loan pricing, price leadership loan pricing, below-prime loan pricing, and costumer profitability analysis. Many business loans today are priced directly of money market interest rates, with narrow profit margins reflecting intense competition for the best business customers. Some of the profit/interest rates used in the market is as follows: (1) Overnight Policy Rate (OPR); (2) London Interbank Offered Rate (LIBOR); (3) Kuala Lumpur Interbank Offered Rate (KLIBOR); (4) Cost of fund (COF); and (5) Base Financing/Lending Rate (BFR/BLR). Issues: Islamic Finance has been established to save Muslim world from the effects of Riba. But the problem that has been seen is the benchmarking system of Conventional Banking practiced by Islamic Banks. Islamic Finance that has been mentioned by some authors as â€Å"Ethical Finance† which is the system of justice for the community and free from Riba, gharar and Mysir cannot practice the conventional benchmarking for its products. It has also been known that Islamic Finance deals in assets backed financing rather than debt based financing. Hence a proper Islamic based benchmarking system needs to be developed and implemented to overcome the issue of using conventional benchmarking for Islamic banking products. According to Sheikh Taqi Usmani, Islamic banks and financial institutions should get rid of such practice as soon as possible. He argued that using interest rate as a benchmark for halal products is not desirable and it does not reflect the basic philosophy of Islamic economy and hence making no impact on the system of distribution. It is also been said that the current benchmarking system does not make IFIs products haram. According to Taqi Usmani, ‘’If all the pillars of sale is valid from Shariah point of view, just mere use of interest rate as a benchmark cannot invalidate whole sale’’. According to Sheikh Yusuf DeLorenzo (2009) ’A benchmark is no more than a number, and therefore non-objectionable from a Shariah perspective. If it is used to determine the rate of repayment on a loan, then it is the interest bearing loan that will be haram. LIBOR as a mere benchmark has nothing to do with actual transaction or more specifically with the creation of revenue or return’’. Alternative Models for Islamic Benchmarking: There are different models being suggest by the scholars such as Rate of Profit Mechanism Model proposed by Abd al Hamed al-Ghazalie According to him, this can be achieved by analyzing the rate of profits in the money market. He proposes that it is a more rational way that promotes justice for all and fits the nature of economics. â€Å"According to Sheikh Muhammad Taqi Usmani, the purpose can be achieved by creating a common pool which invests in asset-backed instruments like musharakah, ijarah, etc. If the majority of the assets pool is in tangible form, like leased property or equipment and shares in business concerns etc, its units can be sold and purchased on the basis of their net asset value determined on periodical basis. These units ay be negotiable and may be used for overnight financing as well. Banks having surplus liquidity can purchase these units and when they need liquidity, they can sell them. This arrangement may create inter-bank market and the value of the units may serve as an indicator for determining the profit in murabahah and leasing also. † Another model is presented by Dr. Aznan Hassan. According to him there should be different OPR for Islamic Banks that should be develo ped by Bank Negara Malaysia. But it can create the problem of hedging. If the conventional market rate is more favourable people will go for it and if the market rate of Islamic market is better people will opt for it. In the end the conventional market will be on safe side as the Islamic market is very small and the rate will tend to be higher as compare to conventional market. There are few others model that were suggested by the scholars such as Tobin’s Q Theory and Rate of Dividend of Islamic Bank Deposits and Investment Accounts Model etc that also gives the alternative ways of Islamic benchmarking. These models sounds good in theory but the problems can only be realized if such systems are implemented. Discussion/Conclusion: Some scholars argued that the conventional benchmarking is still allowed and it does not make the transaction haram. But IFIs still benchmark their products based on conventional loans. Profit rates are then decided on the bases of this benchmarking. Hence it is considered as back door to riba. Copying non Muslims is prohibited by the Prophet Muhammad S. A. W. It can be reflected for the Hadith, Narrated by al-Bukhaari (1865) from Ibn „Abbaas, who said: „? The Prophet (saws) came to Madinah and saw the Jews fasting on the day of Ashoora. He said, â€Å"What is this? † They said, â€Å"This is a good day, this is the day when Allah saved the Children of Israel from their enemy and Moosa fasted on this day. † He (the Prophet Muhammad) said, â€Å"We are closer to Moosa than you. † Hence the Prophet S. A. W fasted on this day and told the people to fast. This is the Sunnah that is proven from the prophet S. A. W, as he said, â€Å"If I am still alive next year, I will certainly fast the ninth (Narrated by Muslim, 1134). So to differentiate from jews, Prophet S. A. W recommended fasting on both 9th and 10th of Muharram. Similarly, riba is the practice of non Muslims hence it should not be benchmarked. Every Islamic Financial transaction should be different than what is nowadays practiced in the market. Although different models have been proposed by the scholars but the problem lies in implementing it. Such practices are going on from the long time but there is no one to step forward for implementing such system. It is because such system cannot work under capitalistic economic system as dual benchmarking will give rise to hedging and IFIs will suffer from it. Secondly, Islamic economy is based on real economy hence the risk is higher which will lead to higher Islamic benchmark rate as compare to conventional counterparts. Hence borrowers will prefer conventional system for loaning as compare to IFIs because interest rate charged by the conventional financial institutes will be less as compare to IFIs. Islamic benchmarking system can be failed under current economic system because the current economic system principles are different than Islamic economics principles. There could be no other solution but to shift from current economic system to Islamic economic system. It can only be possible if the entire Muslim countries unite and work on serious course for implementing Islamic economic system in Muslim community. After implementation of Islamic economic system, Islamic benchmarking will be possible and could be used by both conventional and Islamic financial institutes.

Advertise Smarter

Advertise Smarter Successful independent authors advertise. Its as simple as that. You cant publish a book and expect the world to notice. You must get the word out. However, not all types of advertising produce the same results, and its easy to waste an awful lot of money without seeing substantial return. Trust me, Ive wasted plenty, and I want to help you avoid some of the same mistakes. I only advertise books that are on sale, or free, and I look for sites with a substantial mailing list. I avoid sites that boast huge Twitter followings as their claim to fame, because its easy to artificially inflate social media stats. I also avoid doing banner advertisements on sites, because the click-through rate on those are a Bookbub Lets address the behemoth first. I havent encountered a site thats more consistently worth the investment than Bookbub. At first glance, its expensive, but an ad with them is worth every penny. On average, for a free book in the horror genre, I see around 8,000–20,000 downloads on the day my ad hits, and the effect continues for several days until gradually coming back down to average. Bookbub can be awfully picky about which titles they advertise, which might be discouraging if they decline your novel. Dont be disheartened. Acquire more reviews on your book (which is part of their selection criteria), and give them another try in a month. For tips on finding more reviews, see my article in last weeks FundsforWriters newsletter: How to Get Reviews – Without Cheating! Freebooksy/Bargainbooksy This is another pricey option thats had consistent, positive results, although with nowhere near the same success as Bookbub. Their prices run between $40 and $200 depending on the genre of your book, and I usually see an uptick of about 1,000 downloads (for a free horror novel). Advertising with Bargainbooksy is considerably cheaper, but Ive never seen an impressive result from them. In my opinion, you should only use this site when your book is being offered for free. Kindle Nation Daily / Bookgorilla Its daunting to look at the pricing structure of this sites advertisement packages. Ive participated in several different options (including some of the frighteningly expensive ones) and surprisingly discovered that the best one is also the cheapest. If youre offering a free book, then its worth your time to invest in the $29.99 Free Book Highlighter option. OHFB Another free book advertising opportunity. This one competes closely with Freebooksy in terms of price and results, although I only utilize it when Im putting a slew of ads out all at once. Bookbasset Heres one thats still relatively cheap (get them while you can), but still manages to drum up impressive downloads. One of its options makes you the featured author for the day and can be used to advertise all of your books. This one runs $21.99 and is a good option if youre hoping to advertise books that arent available for free. If youre marketing a free book, then theres an option that runs a meager $7.99, but will usually land you a few hundred downloads. Good luck advertising your book! If you find a different site thats worth advertising with, please reply with   a comment.

Sustainable and Unsustainable Development Essay Example

Sustainable and Unsustainable Development Essay Example Sustainable and Unsustainable Development Paper Sustainable and Unsustainable Development Paper Sustainable Development Concept Sustainable development is a pattern of social and structured economic transformations (i. e. development) which optimizes the economic and societal benefits available in the present, without jeopardizing the likely potential for similar benefits in the future. A primary goal of sustainable development is to achieve a reasonable and equitably distributed level of economic well-being that can be perpetuated continually for many human generations. Sustainable development implies using renewable natural resources in a manner which does not eliminate or degrade them, or otherwise diminish their usefulness for future generations. It further implies using non-renewable (exhaustible) mineral resources in a manner which does not unnecessarily preclude easy access to them by future generations. Sustainable development also requires depleting non-renewable energy resources at a slow enough rate so as to ensure the high probability of an orderly society transition to renewable energy sources. Sustainable development is a broad concept covering the way in which human activities impact on economic development, the environment and social well-being. It is generally accepted that both governments and industry should promote development that is sustainable in all three dimensions, but practical application of the concept is complex because its objective assessment is elusive. While the concept can be readily and widely accepted in general terms, a consensus viewpoint on the value of individual actions is more difficult to achieve because of the absence of criteria permitting objective assessment of their â€Å"sustainable† qualities. Some of the areas that come under the scope of sustainable development are : Agriculture Biotechnology Energy Forests Water etc. Sustainable development is said to set limits on the developing world. While current first world countries polluted significantly during their development, the same countries encourage third world countries to reduce pollution, which sometimes impedes growth. Some consider that the implementation of sustainable development would mean a reversion to pre-modern lifestyles. Sustainability in Construction Industry Sustainable Construction is the application of sustainable development to the construction industry. There is an increasing demand, in both the private and public sectors, to understand sustainable construction practices. This demand is driven by a realisation that sustainable practices make sense to both owners and operators. The practices not only help the environment but can also improve economic profitability and improve relationships with stakeholder groups. The diagram below explains how sustainable development is implemented within the construction industrys private and public sectors. Many construction companies are involved in implementing sustainable development practices and have made sustainability a key part of the design and construction process; many companies in India have successfully constructed â€Å"Green Buildings†. Green buildings are constructions in which resources like energy, water, and materials are used efficiently, through better design, construction, operation, maintenance, and removal of waste, reducing negative impacts on human health and the environment. The reason for going green or adopting sustainable development practices is literally a no brainer, as a green building constructed using sustainable development practices provides many benefits both tangible and intangible, starting from the immediate cost savings in terms of energy and water consumption to a healthy and productive environment for work. Some of the initiatives by construction companies are listed below: ITC Green Centre is the worlds largest green building with space of 170,000 square feet, and also the first non-commercial complex in the country to be awarded the USGBC-LEED platinum rating the highest in the order. In collaboration with Canadian plastics major Nova Chemicals, Reliance Industries will be designing and constructing energy-efficient buildings in India. Indias first internationally certified green building that houses the Confederation of Indian Industry-Sohrabji Godrej Business Centre spread over 16,000 square feet was set up in Hyderabad in 2003. Today, the public and private construction companies in India have applied sustainable development practices prevalent in the industry to construct over 25 million square feet of registered green building expanse, which is all set to touch a 100 million square feet by 2010–12. Unsustainable development in the Energy sector Unsustainability can be defined as a practice or process that cant go on indefinitely because it is destroying the very conditions on which it depends. Agriculture development is at crossroads today. Despite an agricultural revolution in the developing world over the course of a single generation that has produced enormous benefits for farmers, consumers and economies, a number of second generation challenges in agricultural transformation have emerged. Issues such as disparities in agricultural growth, problem of food insecurity and decreasing diversity, plateauing productivity in certain crops, growing ecological imbalance and unsustainable agricultural practices have come to fore. Ironically, a large proportion of the rural community continues to live in regions with poor quality soils and unpredictable rainfall, and remote from agricultural services and markets, deprived of the gains of agricultural revolution. Water harvesting is defined as the process of collecting and concentrating runoff water from a runoff area into a run-on area, where the collected water is either directly applied to the cropping area and stored in the soil profile for immediate use by the crop, i. e. runoff farming, or stored in an on-farm water reservoir for future productive uses, i. . domestic use, livestock watering, aquaculture irrigation. The collected water can also be used for groundwater recharge and storage into the aquifer, i. e. recharge enhancement. Source FAO, 2003. Rainfall failure occurs once every 3 to 5 years and is usually below 50% of the average annual rainfall of the region. During periods of rainfall failure, the groundwater level lowers since fluctuations in the water table levels depend on the rainfall when both surface and groundwater availability becomes critical. Drought begins to prevail and there is a difficulty to cope up with the water demand during this period. Similarly, in some locations or areas water shortage is observed just before the rainy season commences. These two situations can be managed if suitable soil and moisture conservation measures are systematically implemented on a small watershed basis. Watershed development and management implies an integration of technologies within the natural boundary of a drainage area for optimum development of land, water and plant resources, to meet the peoples basic needs in a sustained manner. A watershed is an area from which runoff resulting from precipitation flows past a single point into a large stream, river, lake or pond. Each watershed is an independent hydrological unit. It has become an acceptable unit of planning for optimum use and conservation of soil and water resources. The concept of integrated watershed development refers to the development and management of the resources in the watershed to achieve higher sustainable production without deterioration in the resource base and any ecological imbalances. This concept requires the formulation and implementation of a package of programs with activities for optimum resource use in the watershed without adversely affecting the soil and water base or life supporting system. The concept assumes more importance in the context of planning for sustained development. Watershed development aims at preventing watershed degradation resulting from the interaction of physiographic features. It eliminates unscientific land use, inappropriate cropping patterns and soil erosion, thereby improving and sustaining productivity of resources leading to higher income and living standards for the inhabitants in the watershed area. It, therefore, involves restoration of the ecosystem, protecting and utilizing the locally available resources within a watershed to achieve sustainable development. Water harvesting is a proven technology to increase food security in drought prone areas and helps to erosion control and recharge of ground water for future demand.