Essay On Different Styles Of Writing To Different Audience

Different Styles of Writing and Appealing to Different Audiences The years a child spends in elementary are crucial because their teachers will essentially lay down the foundation for learning, as well as stimulate an interest in growing knowledge. The various subjects students are taught include math, science, English language arts, and history. However, within those subjects, there are skills that students need to learn and master so they can be efficient learners. Each subject contains its challenges, but with great teachers, students will be able to develop the adequate skills to make them successful in subjects they find challenging. I will be focusing on why students struggle with writing and the methods they are taught in order to†¦show more content†¦With that being said, it is very difficult for teachers to go into the field and teach children a skill that they lack proper practice in themselves. How and Who to Write To Approach to Writing In addition, the way in which students approach writing essays will determine how great of an essay they write. Students who are given the sufficient information, time, and tools to prepare them to compose a well-written piece of work, are more often confident with their writing skills. For example, providing students with a rubric is a way for students to have an idea of how they will approach their essay. The rubric approach is has evolved from spelling, punctuation, and grammar to focusing on the aspects of writing such as voice, purpose, and organization (Bridge, Compton-Hall Cantrell, 1997). Understanding that writing requires plenty of practice and development is key, but also knowing that as the students progress through elementary so will their writing. Typically children are taught writing through a process that usually contains five steps: prewriting, drafting, revising, editing, and publishing. Audience and Voice Consequently, the manner in which students approach writing longer pieces as they advance through elementary is the way in which they will learn who they are writing to. Writing as is complicated, but the task seems much moreShow MoreRelatedCritical Argument Analysis802 Words   |  4 PagesThere were many questions to ask in how well the authors of the writings made their claims concerning the topic. As each author has his or her own way of reaching the audience it would be only right that his or her writing process reflect this. Each author has their own brand of emotion and logic he or she uses to reach their audiences, which in turn can affect each authors writing. Each author brings to the table a unique style of writing, one using technical/formal, one using a bit of technical/formalRead MoreAnalysis Of The Perks Of Being A Wallflower1206 Words   |  5 PagesThe Perks of Being A Wallflower by Stephen Chbosky. Reading the book was to help us write an essay about the book. We wrote many essays in the class also each essay was a different type of essay. In total in the class we wrote 4 essays on different subjects and with different methods of writing of the essay. Three of the four essay I selected because it showed the seven different outcomes that are for writing. The seven outcomes are process, revision, critical reading, rhetorical analysis and argumentationRead MoreWhy I Am A English?947 Words   |  4 Pagescountless different skills that I can now apply to future writing projects. Among many things, the three lessons that I got the most use out of are the following; how to correctly structure an essay, different methods of writing, and the personal growth that I’ve had since taking this class. With English being my second language, it is difficult for me to express myself in writing form. It is extremely frustrating to have countless ideas and opinions that I would like to share with an audience, but becauseRead More Les sons about Writing in the Works of Various Artists1469 Words   |  6 Pagesread several powerful essays in Exploring Language, by Gary Goshgarian, which give straightforward advice about becoming a better writer. One such essay is ?Writing for an Audience,? by Linda Flower. She believes that a good piece of writing closes the gap between the reader and the writer. Another essay that I will be looking at is Getting Started,? by Anne Lamott. She believes that good writing is about telling the truth. Patricia T. O?Conner wrote an interesting essay titled ?Saying is BelievingRead MoreThe And The Consuming Subject By Sylvie Kim s End Of Spam Shame998 Words   |  4 Pagesto find similarities between these two wildly different articles that I realized the two writers have more in common than it appeared at first glance. They both direct their articles towards their intended audience and they both share similar values throughout their articles. Although Enstad chooses to write her essay with a very factual, formal, negative style, while Kim chooses to addresses her readers with a warmer, more opinion based writing style, the two writers share many similar goals andRead MoreWhat I Learned in Communication Skills Class769 Words   |  4 Pages During the course of this semester; the variety of writing styles and essays assigned to me in my communication skills class encouraged the development of my writing skills, as well as provided me with more self-assurance in my abilities. My writing, research, and presentation abilities enhanced through practice, determination, and the understanding I gained during this course. With every single writing assignment, I learned new innovative approaches and skills, which enhanced my abilities to improveRead MoreThere Are Numerous Differences Between Workplace Writing999 Words   |  4 PagesThere are numerous differences between workplace writing and college level essays. When writing a workplace memo, the main objective is to create an effective document designed to communicate and share relevant information to organizational members in a simplified and effective language that is detailed enough to inform and address the different needs and issues for the intended audience. When writing a college essay, the goal is to prove to the audience, usually the professor, a mastered understandingRead MoreIssues in Teaching Writing1351 Words   |  6 PagesWriting proves daily to be a tool one can use in their own way to express themselves. Many teachers have their own approaches to teaching writing and not to say that they are not effective I just feel that if some people change their approach some of the problems I myself see can be changed by a change in the approach to teaching and assessing writing. Some issues I see are students not being exposed to different styles of writing, their writing assignments challenge their knowledge and remembranceRead MoreProcess Analysis Reflection1066 Words   |  5 Pagesgood writing. Little did I know everyone’s writing style is good in its own way. This academic writing class proved to me that no writing style is right or wrong, but instead all writing styles have their own uniqueness and character to them. After reading the assigned articles and analyzing the writing process and other topics discussed in this class, I now see writing as an extraordinary process that is different for everyone. After writing papers and getting feedback, I saw where my writing lackedRead MoreGrammar : Is It Important?1205 Words   |  5 Pages(Tesh) Especially by their employers, they want to make sure their workers look as professional as they can be. People often mistake grammar as spelling mistakes, but there are so many different parts to it. Run on sentences, conjunctions, and the wrong order of a sentence are just a few of the different parts to it. Probably the most common grammar mistakes are confusing similar words with each other like there, they’re, and their and your and you’re. So despite most people’s thoughts, grammar

Engine Lab Report Free Essays

Engine Lab Report Diesel Engine Load/N |Fuel Time/s |dH/mmH2O |Speed/r. p. m |Temp/? |Air consumption/kg/H |Fuel consumption/kg/H |Air-fuel ratio |Power/kw |Efficiency/ % | |40 |121. We will write a custom essay sample on Engine Lab Report or any similar topic only for you Order Now 6 |17. 5 |3018 |26. 6 |130. 16 |2. 47 |52. 7 |4. 5 |0. 019 | |80 |94. 72 |17. 5 |3009 |26. 7 |130. 14 |3. 17 |41. 05 |8. 97 |0. 059 | |125 |72. 76 |17 |3009 |26. 8 |128. 25 |4. 12 |31. 13 |14. 02 |0. 111 | |171 |56. 95 |17 |3000 |26. 9 |128. 23 |5. 72 |24. 33 |19. 12 |0. 161 | |212 |46. 06 |16. 5 |3006 |27. 1 |126. 28 |6. 51 |19. 40 |23. 6 |0. 202 | |232 |41. 20 |17 |3010 |27. 2 |128. 16 |7. 28 |17. 60 |26. 03 |0. 216 | | Petrol Engine Load/N |Fuel Time/s |dH/mmH2O |Speed/r. p. m |Temp/? |Air consumption/kg/H |Fuel consumption/kg/H |Air-fuel ratio |Power/kw |Efficiency/ % | |40 |285 |2 |3000 |26. 8 | 42. 50 | 3. 19 | 13. 32 | 4. 47 |0. 014 | |109 |191 |7 |3000 |27. 4 | 79. 44 | 4. 77 | 6. 65 |12. 19 |0. 072 | |160 |160 |8 |2950 |28. 2 | 84. 81 | 5. 69 | 14. 91 |17. 60 |0. 125 | |248 |110. 5 |14 |3000 |28. 2 | 112. | 8. 24 | 13. 62 |27. 74 |0. 215 | |313 |93. 56 |20 |3000 |28. 3 | 145. 4 | 9. 73 | 14. 94 |35. 01 |0. 290 | |374 |71. 81 |27 |3000 |28. 4 | 168. 9 | 12. 68 | 13. 32 |41. 83 |0. 317 | | [pic] Fig 1 [pic] Fig 2 From Fig 1, we know that air-fuel ratio of the petrol engine is not changing much as the brake power increases, however for the diesel engine, the air-fuel ratio drops as the power increases. This is because the throttle which is situated in the air intake duct of the petrol engine. For the petrol engine, the combustion takes place in the whole cylinder, so the air-fuel ratio should be maintained to make sure the combustion to take place rapidly enough all the time. The throttle will adjust the air-fuel ratio. For the diesel engine, the combustion takes place around individual droplets of the fuel spray, therefore the output is related to the amount of fuel injected, and the air flow is not controlled. Fig 2 shows that the efficiency increases with the power for both engines, however the diesel engine reaches higher efficiency than the petrol engine. This is because, for the diesel engine, the input of the fuel is in the form of fuel spray. The compression of the fuel and air is avoided. This will make the maximum cylinder volume to minimum larger, and leads to higher efficiency. So, the petrol engine should be used in light vehicles because it is lighter than the diesel engine and it can reach higher power than the diesel engine which produces higher speed of the cars. And, the diesel engine should be used for the heavy vehicles, since it has higher efficiency. The heavy cars need to do more work, so the efficiency is more important to them. How to cite Engine Lab Report, Papers Engine Lab Report Free Essays Engine Lab Report Diesel Engine Load/N |Fuel Time/s |dH/mmH2O |Speed/r. p. m |Temp/? |Air consumption/kg/H |Fuel consumption/kg/H |Air-fuel ratio |Power/kw |Efficiency/ % | |40 |121. We will write a custom essay sample on Engine Lab Report or any similar topic only for you Order Now 6 |17. 5 |3018 |26. 6 |130. 16 |2. 47 |52. 7 |4. 5 |0. 019 | |80 |94. 72 |17. 5 |3009 |26. 7 |130. 14 |3. 17 |41. 05 |8. 97 |0. 059 | |125 |72. 76 |17 |3009 |26. 8 |128. 25 |4. 12 |31. 13 |14. 02 |0. 111 | |171 |56. 95 |17 |3000 |26. 9 |128. 23 |5. 72 |24. 33 |19. 12 |0. 161 | |212 |46. 06 |16. 5 |3006 |27. 1 |126. 28 |6. 51 |19. 40 |23. 6 |0. 202 | |232 |41. 20 |17 |3010 |27. 2 |128. 16 |7. 28 |17. 60 |26. 03 |0. 216 | | Petrol Engine Load/N |Fuel Time/s |dH/mmH2O |Speed/r. p. m |Temp/? |Air consumption/kg/H |Fuel consumption/kg/H |Air-fuel ratio |Power/kw |Efficiency/ % | |40 |285 |2 |3000 |26. 8 | 42. 50 | 3. 19 | 13. 32 | 4. 47 |0. 014 | |109 |191 |7 |3000 |27. 4 | 79. 44 | 4. 77 | 6. 65 |12. 19 |0. 072 | |160 |160 |8 |2950 |28. 2 | 84. 81 | 5. 69 | 14. 91 |17. 60 |0. 125 | |248 |110. 5 |14 |3000 |28. 2 | 112. | 8. 24 | 13. 62 |27. 74 |0. 215 | |313 |93. 56 |20 |3000 |28. 3 | 145. 4 | 9. 73 | 14. 94 |35. 01 |0. 290 | |374 |71. 81 |27 |3000 |28. 4 | 168. 9 | 12. 68 | 13. 32 |41. 83 |0. 317 | | [pic] Fig 1 [pic] Fig 2 From Fig 1, we know that air-fuel ratio of the petrol engine is not changing much as the brake power increases, however for the diesel engine, the air-fuel ratio drops as the power increases. This is because the throttle which is situated in the air intake duct of the petrol engine. For the petrol engine, the combustion takes place in the whole cylinder, so the air-fuel ratio should be maintained to make sure the combustion to take place rapidly enough all the time. The throttle will adjust the air-fuel ratio. For the diesel engine, the combustion takes place around individual droplets of the fuel spray, therefore the output is related to the amount of fuel injected, and the air flow is not controlled. Fig 2 shows that the efficiency increases with the power for both engines, however the diesel engine reaches higher efficiency than the petrol engine. This is because, for the diesel engine, the input of the fuel is in the form of fuel spray. The compression of the fuel and air is avoided. This will make the maximum cylinder volume to minimum larger, and leads to higher efficiency. So, the petrol engine should be used in light vehicles because it is lighter than the diesel engine and it can reach higher power than the diesel engine which produces higher speed of the cars. And, the diesel engine should be used for the heavy vehicles, since it has higher efficiency. The heavy cars need to do more work, so the efficiency is more important to them. How to cite Engine Lab Report, Essay examples

Flight Reservation System- Tps free essay sample

IT Systems Assignment 2 Transaction Processing Systems Bidhu EPGDBM 110304 Sowmya NatarajanEPGDBM 110320 Raghavendra DVEPGDBM 110312 Model 1 Flight Reservation System- TPS: Data flow and process description in a flight reservation system Assumptions: * We have explained only the 1st level of information details for the Flight reservation system TPS. Each Process described under Processing can be further expanded to include the input data, process, output to a greater detail. * We have extended the transaction flow to the following points from User’s perspective. * Login Enquiry Reservation * Edit * Cancellation * Administrative functions are not covered as part of this assignment. * As part of Standard Error Processing the system would intimate the user with a appropriate error information when faced with a error Detailed Description: Login: Inputs – User ID and Password Processing Authenticate User ID and Password Verification: * Verify the user information against t he database; Make sure the login information is credible and trustworthy. Outputs Access Granted/Denied Users Users of this process is the User himself/herself Future use of this Data: Website could gather these user details for conducting business analytics model Enquiry Reservation: Inputs – Accept Source, Destination, Departure date, Return Date, Adult/Child/Infant, Class of Travel, Exact Match/Range Match on Date Processing The TPS would do all the necessary checks as mentioned as below Verification: * Verify the input Source and Destination places details against database to check for valid input. We will write a custom essay sample on Flight Reservation System- Tps or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page * Verify the departure date and return date against calendar and each other * Verify the class of travel, adult information or supply with default data Flight Availability: Verify the availability of flight for input Source and destination place details against database in the date/date range specified. Throw appropriate output messages if no match found * If match is found in the above step gather the Time, Airport information, fare, tax, surcharge discount information from the database from each type of flight. Total fare gets calculated here. * Display the flight availability data for each flight to user on the screen. * Enable the user to customize the display and modify his search Flight Reservation: Additional input Information of Insurance, payment options are sought here * Enable the user to select the flight details. * Decide on additional things like insurance, web check in, selecting of preference seat and display appropriate information to user. * Information relating to the traveler are sought and made sure that the mandatory information fields are filled * Payment method process is initialized displaying all the payment options * Proceed with the user selection and ask for the relevant details like Name, Ph no, Credit Card No, Expiry Date, CVV no, Payment gateway preference. If all the above information successfully pass through the user is granted the ticket and the booking is confirmed. Permanent database update is done for all flight information, accounting information, user is confirmed. Outputs – Ticket Issued/No Issue Users -these processes involve flight management software User Future use of this Data: Customer details can be used as part of business anal ytics, marketing research, advertisement program. Edit: Inputs – Booked Flight Information Processing The TPS would do all the necessary checks as mentioned as below Verification: * Verify the flight information to check for valid edit request. * Verify the departure date and return date against calendar and each other to sort out discrepancies. * Verify the availability of flight for input Source and destination place details against database in the date/date range specified. Throw appropriate output messages if no match found * If match is found in the above step gather the Time, Airport information, fare, tax, surcharge discount information from the database from each type of flight. Total fare gets calculated here. * Display the flight availability data for each flight to user on the screen. * Enable the user to customize the display and modify his search Flight Reservation Edit: Additional input Information of Insurance, payment options are sought here * Enable the user to select the flight details. * Decide on additional things like insurance, web check in, selecting of preference seat and display appropriate information to user. Information relating to the traveler are sought and made sure that the mandatory information fields are filled * Payment method process is initialized displaying all the payment options for any extra payments * Proceed with the user selection and ask for the relevant details like Name, Ph no, Credit Card No, Expiry Date, CVV no, Payment gateway preference. * If all the above information successfully pass through the user is granted the updated ticket and the booking is confirmed. Permanent database update is done for all flight inform ation, accounting information, user is confirmed. Outputs Edit Granted/Denied Users -these processes involve flight management software User Future use of this Data: Customer details can be used as part of business analytics, marketing research, advertisement program. Cancellation: Inputs – Booked Flight Information Processing The TPS would do all the necessary checks as mentioned as below Verification: * Verify the flight information to check for valid Cancellation request. * Verify the departure date and return date against calendar and each other to sort out discrepancies. Verify the availability of flight for input Source and destination place details against database in the date/date range specified. Throw appropriate output messages if no match found * If match is found in the above step gather the Time, Airport information, fare, tax, surcharge discount information from the database from each type of flight. Total fare gets calculated here. * Display the reservation availability data to user on the screen. * Enable the user to customize proceed with cancellation option. Flight Reservation Cancellation: * Confirmed with user about Cancellation Process gathers the Time, Airport information, fare, tax, surcharge discount information from the database from each type of flight. Total refund fare gets calculated here * Proceed with the user selection and confirmed the account details of the user with which the ticket booking was issued. * If all the above information successfully pass through the booking is cancelled. Permanent database update is done for all flight information, accounting information, ticket is cancelled, and refund process is initiated. Outputs Cancellation Request Granted/Denied Users -these processes involve flight management software User Future use of this Data: Customer details can be used as part of business analytics, marketing research. Model 2 Google search: Input: 1. Search words 2. Location 3. In case, if signed in Gmail identification 4. Last searches in same session. 5. IP address Processing: Google Search can be divided into two parts. 1. Storing the details about pages in web 2. Retrieving relevant page on search Storing the details about web: In Google, the web crawling (downloading of web pages) is done by several distributed crawlers. There is a URLserver that sends lists of URLs to be fetched to the crawlers. The web pages that are fetched are then sent to the storeserver. The storeserver then compresses and stores the web pages into a repository. Every web page has an associated ID number called a docID which is assigned whenever a new URL is parsed out of a web page. The indexing function is performed by the indexer and the sorter. The indexer performs a number of functions. It reads the repository, uncompresses the documents, and parses them. Each document is converted into a set of word occurrences called hits. The hits record the word, position in document, an approximation of font size, and capitalization. The indexer distributes these hits into a set of barrels, creating a partially sorted forward index. The indexer performs another important function. It parses out all the links in every web page and stores important information about them in an anchors file. This file contains enough information to determine where each link points from and to, and the text of the link. The URLresolver reads the anchors file and converts relative URLs into absolute URLs and in turn into docIDs. It puts the anchor text into the forward ndex, associated with the docID that the anchor points to. It also generates a database of links which are pairs of docIDs. The links database is used to compute PageRanks for all the documents. The sorter takes the barrels, which are sorted by docID , and resorts them by wordID to generate the inverted index. This is done in place so that little temporary space is needed for this operation. The sorter also produces a list of wordIDs and offsets into the inverted index. A program called DumpLexicon takes this list together with the lexicon produced by the indexer and generates a new lexicon to be used by the searcher. The searcher is run by a web server and uses the lexicon built by DumpLexicon together with the inverted index and the PageRanks to answer queries. Retrieving relevant page on search: User is aware of this part, as the explicit input of search criteria is provided. But along with criteria, other inputs such as location, search pattern and many such criteria are going. For example, If we search same word say † Uganda† from Google, different people get different input. Output: The zillions of pages related to the current search criteria is shown as anchor. Control and monitoring: Users are allowed to enter any input in the text box. But based on their input, Advertisements and search inputs are considered. Storage for Future: Based on the sites visited, search pattern is determined. This is used to display the list of sites next time. Based on the popular search inputs stored, a drop down box is displayed to aid users to complete the search criteria. Also, the sites are ranked to display in order. Model 3 Restaurant 1. Input Transaction processing systems are information systems which collect, store, modifies and retrieves the daily transactions of an organization. TPSs are all to do with business, money and most importantly securing and recording the daily transactions of a company. Four important characteristics of a TPS are: * Rapid Response * Reliability * Inflexibility * Controlled Processing * Batch Processing * Real – Time Processing * Transaction Process Monitors * Data Validation * Manual Transaction Systems A transaction is any event that passes the ACID test in which data is generated or modified before storage in an information system. Transactions Processing Qualifiers In order to qualify as a TPS, transactions made by the system must pass the ACID test. The ACID tests refers to the following four prerequisites: Atomicity Atomicity means that a transaction is either completed in full or not at all. For example, if funds are transferred from one account to another, this only counts as a bone fide transaction if both the withdrawal and deposit take place. If one account is debited and the other is not credited, it does not qualify as a transaction. TPS systems ensure that transactions take place in their entirety. Consistency TPS systems exist within a set of operating rules (or integrity constraints). If an integrity constraint states that all transactions in a database must have a positive value, any transaction with a negative value would be refused. Isolation Transactions must appear to take place in isolation. For example, when a fund transfer is made between two accounts the debiting of one and the crediting of another must appear to take place simultaneously. The funds cannot be credited to an account before they are debited from another. Durability Once transactions are completed they cannot be undone. To ensure that this is the case even if the TPS suffers failure, a log will be created to document all completed transactions. These four conditions ensure that TPS systems carry out their transactions in a methodical, standardised and reliable manner. 2. Process For a restaurant, the process architecture and design is as follows: The physical design of a TPS system for a restaurant is as follows: Output: Entry: 1. The Member hands over the membership card. 2. The receptionist scans the card and generates an order slip and the table # is generated. Ordering: 3. The waitress takes the order slip and inputs it into the order entry process system and feeds the order details into the table records. 4. The table processing system interacts with the other processing systems for Bar order, Kitchen orders Exiting: 5. The table records flow to the billing process system. 6. The Billing process system generates and processes the bill receipt. 7. After the customer’s signature, an order slip is generated and the receptionist scans the bill into the billing process system. 8. The Billing processing system processes it to the Monthly billing system.

Women’s History an Example of the Topic History Essays by

Women’s History Women faced two national crises the Great depression and the World War Two. In the world War Two over seventy million people were killed this included civilians. Both men and women were impacted by these two crises. This discussion will compare and contrast the impact of the two crises on women. Consider gains or losses encountered by women and the extent to which each crisis challenged or reinforced traditional gender ideology. Need essay sample on "Womens History" topic? We will write a custom essay sample specifically for you Proceed The Great Depression saw many women adjust to face the economic crisis that was facing the country. The married women gave birth to fewer children. Some postponed having babies or marriage. Eleanor Roosevelt 1933 Its up to the women summarizes the great role the American women had in helping manage life through the current economic crisis. They looked for employment when some of their husbands lost their jobs or had pay cuts to keep their jobs (McGeehan, Gall, & Streitwieser, 2008). Men who had been socialized as the providers for the families were depressed when they lost their job. They felt like failures who could not provide for their families. On the contrary women took this chance to help their families by juggling home chores and employment. Through the gender roles set by traditions women were supposed to be provided for by males, yet this was not always the reality on the ground. We had households headed by women who had been divorced, windowed or deserted by their husbands. They had to fend for their families yet it was difficult. Women who went for relief or sought employment were scorned for trying to take jobs from men who deserved them more. The number of women working rose and few suggested that they should be fired to create opportunities for men. They had to contend with discrimination in work places according to gender (McGeehan et al, 2008). Women struggled for equality in federal programs. The National Recovery Administration had different minimal wages for similar jobs fro men and women. Some agencies for example Civilian Conservation Corps only offered employment to men. Social Security structured around a model of male providers thus failed to recognize women workers. Women elected to leadership positions sought to challenge these arrangement and Eleanor Roosevelt help a lot in her position as the first lady. The traditional gender ideologies were reinforced during this time. The World War Two impacted the women in a number of ways. There was a crisis for employment in the war time. More women were encouraged to join the work force unlike in the depression. For instance in 1941 classes were offered for women to train in chemical laboratory in the University of Alabama. They were encouraged to take these opportunities to replace men who were joining the combat work. This enabled the women financially and they also had a chance to serve the nation. There was discrimination in wages for men and women during this time. Even where the army offered high pay for jobs considered risky they still paid women less for the same jobs. Just like in the Great depression few urged the women to maintain their role by taking up jobs that were considered womanly like sewing. Some companies opposed hiring more female employees. They claimed they diluted the quality of work as the qualified ones had been employed initially. In both crises men and women were paid different wages for the same jobs. However, the labor board came up with a policy of uniform pay for similar jobs. This encouraged more women to venture in fields formerly dominated by women. More black women were hired while initially they could only be hired after the white women were exhausted (McGeehan et al, 2008). The contrast between the motive behind women looking for employment in the World War Two and the Great Depression is that in the later they did so purely to improve their financial status whereas in the former they had a desire to be part of the people who fought for the nation. There were gains encountered in both crises. Women were able to work and help support themselves and their families. They also got a chance to render their services to the nation. Through these crises women got an opportunity to fight for equality and remove shame of women seeking paid employment. The two crises helped to reinforce traditional gender roles by drawing a distinction between work for men and women. Women were expected to stick to roles associated with women while the men could handle the roles considered masculine. Though both men and women were working women were still expected to take care of their homes, their children and their husbands. This often led to absenteeism hence lower inputs and trouble at work places (McGeehan et al, 2008). The hardest hit fields were the manufacturing and the heavy industries dominated by men. Fields dominated by women like sales were less affected and women had an upper hand here. Unfortunately this helped to reinforce the traditional stereotypes of womens work. The number of women working for pay increased to 25.4% in 1940 from 24.3% in 1930 (McGeehan et al, 2008). The crises also challenged the gender ideology that men were the sole breadwinners. This was seen when women were forced by circumstances to look for work and substitute the family income. Those without the male care had to support their families. The contribution of men and women in running families and the country at large is very important. They should be given equal opportunities in the work place. Bibliography McGeehan, J. Gall, M. s Educational Series

The Four Cerebral Cortex Lobes of the Brain

The Four Cerebral Cortex Lobes of the Brain The cerebral cortex is the layer of the brain often referred to as gray matter. The cortex (thin layer of tissue) is gray because nerves in this area lack the insulation that makes most other parts of the brain appear to be white. The cortex covers the outer portion (1.5mm to 5mm) of the cerebrum and cerebellum. The cerebral cortex is divided into four lobes. Each of these lobes is found in both the right and left hemispheres of the brain. The cortex encompasses about two-thirds of the brain mass and lies over and around most of the structures of the brain. It is the most highly developed part of the human brain and is responsible for thinking, perceiving, producing and understanding language. The cerebral cortex is also the most recent structure in the history of brain evolution. Cerebral Cortex Lobes Function Most of the actual information processing in the brain takes place in the cerebral cortex. The cerebral cortex is located in the division of the brain known as the forebrain. It is divided into four lobes that each have a specific function. For example, there are specific areas involved in movement and sensory processes (vision, hearing,  somatosensory perception (touch), and olfaction). Other areas are critical for thinking and reasoning. Although many functions, such as touch perception, are found in both the right and left cerebral hemispheres, some functions are found in only one cerebral hemisphere. For example, in most people, language processing abilities are found in the left hemisphere. Four Cerebral Cortex Lobes Parietal Lobes: These lobes are positioned posteriorly to the frontal lobes and above the occipital lobes. They are involved in receiving and processing of sensory information. The somatosensory cortex is found within the parietal lobes and is essential for processing touch sensations.Frontal Lobes: These lobes are positioned at the front-most region of the cerebral cortex. They are involved with movement, decision-making, problem-solving, and planning. The right frontal lobe controls activity on the left side of the body and the left frontal lobe controls activity on the right side.Occipital Lobes: Located just below the parietal lobes, the occipital lobes are the main center for visual processing. The visual information is sent to the parietal lobes and temporal lobes for further processing.Temporal Lobes: These lobes are located directly below the frontal and parietal lobes. They are involved with memory, emotion, hearing, and language. Structures of the limbic system, including t he olfactory cortex, amygdala, and the hippocampus are located within the temporal lobes. In summary, the cerebral cortex is divided into four lobes that are responsible for processing and interpreting input from various sources and maintaining cognitive function. Sensory functions interpreted by the cerebral cortex include hearing, touch, and vision. Cognitive functions include thinking, perceiving, and understanding language. Divisions of the Brain Forebrain - encompasses the cerebral cortex and brain lobes.Midbrain - connects the forebrain to the hindbrain.Hindbrain - regulates autonomic functions and coordinates movement.

Definition and Examples of Denominal Nouns

Definition and Examples of Denominal Nouns A denominal  noun  is a noun that is formed from another noun, usually by adding a suffixsuch as villager (from village), New Yorker (from New York), booklet (from book), limeade (from lime), lectureship (from lecture), and librarian (from library). Many denominal nouns are context sensitive (see Contextual Constructions, below). Examples and Observations Nouns like Nixonite, bicycler, and saxophonist are formed from concrete nouns like Nixon, bicycle, and saxophone by derivation. There is a plethora of idiomatic cases of this sort in English, but what innovative examples mean can vary enormously from one occasion to the next, depending on certain cooperative measures between the speaker and addressees. Each has an unlimited number of possible meanings, or so it appears. Denominal nouns, then, although they have stricter requirements than, say, possessives or compound nouns, are also contextual expressions. (Herbert H. Clark, Arenas of Language Use. Univ. of Chicago Press, 1992)The fact that a denominal noun is not the result of a direct derivation from the action itself may explain the difficulties in interpreting denominal formations. The meaning of denominal nouns may not be directly related to the action performed by the referent... (Alexander Haselow, Typological Changes in the Lexicon: Analytic Tendencies in English Noun Formati on. Walter de Gruyter, 2011) Contextual Constructions Contextual constructions arent merely ambiguous, having a small fixed set of conventional meanings. They have in principle an infinity of potential non-conventional interpretations, each built around a conventional meaning of the word or words it is derived from...  Contextual constructions rely on an appeal to contextto the participants common ground. They always require non-conventional coordination for their interpretation. (Herbert H. Clark, Using Language. Cambridge University Press, 1996) Deverbals and Denominals: Nouns Formed With the Suffix -ant Let us turn to the deverbal person noun forming affix -ant (defendant), which denotes a personal or material agent. . . . [P]ossible verbal bases involve those ending in -ify, -ize, -ate, and -en. A look at Lehnert (1971) and the OED shows that, almost without exception . . ., these verbs are subject to the domain of agentive noun forming -er/or. The rival suffix -ant has a somewhat peculiar distribution, since its attachment is partly lexically governed (i.e. unproductive) and partly rule-governed and productive. In the semantically distinguishable domains of medical/pharmaceutical/chemo-technical and legal/corporate jargon, -ant can be used productively to form words denoting substances and persons, respectively, as evidenced by the following examples disinfectant, repellant, consultant, accountant, defendant, to mention only a few. (Ingo Plag, Morphological Productivity: Structural Constraints in English Derivation. Mouton de Gruyter, 1999) Related Reading AffixAffixationAnthimeriaContextConversion Denominal Adjective  and  Denominal Verb DerivationNeologismNominalizationVerbingWord Formation

Mary Shellys Frankenstein Nature Vs. Nurture Theme Analysis Research Paper

Mary Shellys Frankenstein Nature Vs. Nurture Theme Analysis - Research Paper Example The discussion centers on the themes of nature versus nurture, of whether or not goodness or evil is created through the innate nature of an individual, or if it is developed through the treatment that individual receives. The creature made by Frankenstein states at one point that â€Å"Adam’s situation was far different from mine in every other respect. His God had made him happy and prosperous. His Creator guarded him and cared for him, He was allowed to talk with - and learn from - superior beings. But I was wretched, helpless, alone.† (Shelley, 2008, p. 121). The creature saw himself as abandoned and not allowed to learn at the feet of his creator. This mirrored the relationship that Shelley had with her father as when he had remarried when she was eight she had felt he had left her, only to be more formally abandoned when she married Percy Shelley though her father disapproved (Mellor, 2007, p. 51). In many ways, the discourse of the novel is a conversation with her father, telling him all the ways in which he had disappointed her and how this had made her feel. Shelley expresses her aggression towards her father, naming the first victim of the creature’s rage after him, but combining this visage with the strikingly similar features of the five year old child with those of her own child. In this she explores the dynamic of murder within the family, her aggression towards her father and the horrifying concept of being able to kill her own child. Her child was named for his grandfather, her father, both bearing the name William as does the child of Frankenstein, thus completing the dynamic in which relationships between parents and children are horrifically discussed (Mellor, 2007, p. 52). Mellor (2007), states that Shelley believed that nurture was crucial in the development of the nature of a child, that the way in which a child was embraced or denied by a parent and taught about the

Cracking the Code of Change Essay Example | Topics and Well Written Essays - 1500 words

Cracking the Code of Change - Essay Example In most of the cases we see that change management is considered necessary and good (Ogbonna, and Wilkinson, 2003, p. 1151). The contemporary ideas for change reflect that the managers must be capable enough to plan out organizational changes and also be responsive enough to the changing environment. Organizational changes require large efforts and time of the managers as well as other employees. According to a British Survey, about 94 percent of the organizations experienced planned change in 1997 (Study, and Grey, 2003, p. 2). This study aims at discussing the change management theories and every other dimensions of change in the organizations. It would begin with a basic overview on change and the traditional approaches on change management in organization. Then the essay would lead the readers to the different theories presented by different authors on change and its strategic impact on the organization. The essay would also include the impact of change on the competitive advanta ge of the company by citing examples from the article â€Å"Cracking the Code of Change". ... Other authors have different perspectives. They believe that organizational change includes behavioral patterns of blocking higher performances of the organization and analyzing the consequences to understand the underlying values and assumptions. The secondary reason could be the culture, which should also be considered. There are numerous approaches to change or change management and many ways to categorize them. The two major ones are the Planned and Emergent approach. Since 1950s to 1980, the theories of organizational change were dominated by the planned approach. This was developed by Kurt Lewin and further revised by the Organization Development movement (Simms, 2005, p. 121). The planned approach focused on improving the effectiveness and the operation of the human resource of the organization. This could be done with the help of team based programmes for change management (Collins, 1998, p. 60-62). However, in 1980s the world received the oil shocks and this led to the sever e economic downturn in the western countries. In this scenario, it was absolutely clear that organization had to transform them to face the situations. In this situation the Planned changed started receiving criticism and questions were raised with regards to its effectiveness and efficacy. Against the backdrop of the economic downturns in the west, the Emergent approach began taking the position of the traditional change approach. This approach was based on the new economic situation of the market and organization found the touch of reality in this approach. The emergent approach viewed change as a process where individuals are the parts of the organization who deal separately with individual goals, one at

The digital stop clock Essay Example for Free

The digital stop clock Essay It is accurate because, it measures to 100ml 1. Pipette -To make sure the volume of acid used was as accurate as possible. The way we measured the acid was at eye level from the bottom of the meniscus. 1. gas syringe -To measure the volume of carbon dioxide gas produced. The syringe was precise because it measured volume in 1ml divisions. Throughout this reaction the carbon dioxide is colourless so without it I would have problems measuring and observing the reaction, so if a substance is added to give the carbon dioxide a colour, my final results might not be reliable. I have researched that using a gas syringe is a lot more efficient than using a measuring cylinder as problems occur with the air bubbles.. 1. The electronic balance We used to measure the amount of calcium carbonate we would need for each experiment. The balance is measured in grams (g) We used also used this equipment to ensure the experiment is precise because the electronic balance is measured to 3 decimal places which are helpful as I am using a mass of 0. 5grams. 1. The digital stop clock. -We used the stop clock to time how long the experiment would last for and to make sure that we didn’t go over the amount of time set to do each repeat. There is a start and reset button to start the timer and a stop button to stop the timer this makes it more easy to use. The digital stop watch is also precise because it measures to hundredth seconds which helped us accurately record the volumes of gas at our set intervals and making the experiment a fair test as every measurement was taken at certain time. 1. Stand clamp: The reason why we used this is because the stand clamp for safety reasons as we must ensure that ga syringe and the flask with the acid that are connected to each other are stable so they do not tip over, this is because it may affect the results, and if the acid spills it could be expensive to replace a new one. Same goes with the gas syringe. The reason we used a stand clamp is because the equipment were held steadily to increase the gas flow through the tubing. This will help the gas access the syringe to read the results more accurately. 1. Spatula: We used the spatula to take out the calcium carbonate from the jar because it was the only equipment small enough to fit through the jar. Using another piece of equipment, for example a spoon, would be too large to fit through. 1. Weighing Boat: We placed the calcium carbonate in the weighing boat after we measured it. The weighing boat is light, so it will not affect how we measure the calcium carbonate. 1. Goggles: We wore goggles as part of our health and safety rules that we had to follow to stop any injuries from happening. An example for when we need goggles is when we need to prevent acid from getting into your eyes as it may damage your eyes for the long term. 1. Conical flask with bung: We used this piece of equipment because we needed to put in the reactants (calcium carbonate and hydrochloric acid) that we used when measuring the amount of gas being produced. It attached onto the gas syringe so the gas that was produced in the reaction could pass through the tube to be measured. The bung is there to make sure that the gas being produced, does not escape from the conical flask. The method consists of several steps: 1. Put on your lab coat and goggles. 2. Gather all the equipment that you need e. g. gas cylinder with chronicle flask, two clamp stands, measuring boat, measuring cylinder, and stop watch. 3. Set your equipment up e. g. clamp the gas cylinder into one clamp stand, and clamp the chronicle flask into the other clamp stand, making sure they are at the same height 4. Measure the hydrochloric acid with a measuring cylinder. 5. Pour the acid into the chronicle flask 6. Weigh out the calcium carbonate with the electronic balance. 7. Pour the calcium carbonate into the chronicle flask 8. Place the bung on straight away, and start the digital stop watch 9. Take readings from the gas cylinder every 10 seconds. Main experiment – changing the surface area. The equipment we used was pipette. We used this to make sure the volume of acid used was as accurate as possible. The way we measured the acid was at eye level from the bottom of the meniscus. We used the gas syringe to measure the volume of carbon dioxide gas produced. The syringe was precise because it measured volume in 1ml divisions. We used the electronic balance to ensure the experiment is precise because the electronic balance is measured to 2 decimal places and we also used the stop clock as it is precise because it measured to hundredth seconds. This helped us accurately record the volumes of gas at our set intervals. In the surface area we made sure that we kept the 2M of the hydrochloric acid for each experiment of the surface area. We also used a mercury thermometer as it gives us a better precise reading and allows us to see whether the temperature of the hydrochloric acid makes a difference to the results. The method of the experiment of surface area was on the first experiment we used small calcium chips with the mass of 1. 5g. We measured this by using an electronic balance and we used 2M of hydrochloric acid of a volume of 30ml, by using a measuring cylinder which allowed us to measure the volume accurately. The second experiment we used medium calcium chips with the mass of 1. 5. We measured this by using an electronic balance and we used 2M of hydrochloric acid of a volume of 30ml by using a measuring cylinder which allowed us to measure the volume accurately. For the third experiment we used large calcium chips with the mass of 1. 5g. We measured this by using an electronic balance and we used 2M of hydrochloric acid of a volume of 30ml by using a measuring cylinder which allowed us to measure the volume accurately. For every experiment for the surface area we poured the hydrochloric acid into the conical flask, and then added the calcium chips as fast as possible to ensure the gas does not escape into the air, and not in the gas cylinder. As soon as we placed the bung inside the conical flask, we immediately started the stop watch and timed it up to 120 seconds. For every 10 seconds the person in role of the stop watch would shout at every 10 seconds, and the other person reading the gas cylinder will shout how fast the rubber, tubing is moving out of the gas cylinder. Then we would record the results in the table and repeat the same experiment 5 times to make the results precise and reliable. Results for surface area. We first started off with calcium carbonate powder (1. 5g)with hydrochloric acid (30ml) but the reaction took place within 5 seconds and immediately reacted. Therefore it was very fast and it was impossible for us to take any readings. Because of this we decided to use calcium carbonate chips so it is easier to take the reading. Table 4. Results for small chips of calcium carbonate Calcium Small Chips 1. 5g Hydrochloric Acid 2M 30ml Volume Of Gas Produced (ml) Time Repeat1 (ml) Repeat 2 (ml) Repeat 3 (ml) Repeat 4 (ml) Repeat5 (ml) Averages Evaluating the results for small chips of calcium carbonate Table 4 shows the surface area of small calcium chips. We did this by using 1. 5g of small calcium chips and 30ml of volume of 2M hydrochloric acid. There does not seem to be any outliers; a good start for the first results. As you can see we repeated the experiment 5 times to result precision. From the Table 4, we can see that the volume of gas produced increased fast towards the average of 110. From this we were keen to find out if the medium calcium chips made a more noticeable difference. Table 5. Evaluating results for medium chips of calcium carbonate Calcium Medium Chips 1. 5g Hydrochloric Acid 2M 30ml Volume Of Gas Produced (ml) Time Repeat1 (ml) Repeat 2 (ml) Repeat 3 (ml) Repeat 4 (ml) Repeat 5(ml) Averages   Outliers Evaluating results for medium chips of calcium carbonate. In Table 5, we show the surface area of medium calcium chips. We did this by using 1. 5g of medium calcium chips and 30ml of volume of 2M hydrochloric acid. In this graph there seems to be an outliner which is highlighted in blue. For the averages we did not include the outlier to give us a more reliable and precise average. As you can see we repeated the experiment 5 times to assure result precision. From Table 5 we can see that the volume of gas produced has gradually increased towards the time of 120 seconds. This shows that medium chips are the best results so far. To make sure we have concluded the right decision we wanted to check if large calcium chips would make a stronger difference. Table 6. Evaluating results for large chips Calcium Large Chips 1. 5g Hydrochloric Acid 2M 30ml Volume Of Gas Produced (ml) Time Repeat 1 (ml) Repeat 2 (ml) Repeat 3(ml) Repeat 4 (ml) Repeat 5 (ml) Averages Outliers Evaluating results for large chips of calcium carbonate. In Table 6 we show the surface area of large calcium chips. We did this by using 1. 5g of large calcium chips and 30ml of volume of 2M hydrochloric acid. In this graph there seems to be an outliner which is highlighted in blue. In the outlier the temperature on the hydrochloric acid was 23EC, which is an inconvenience and the rest of the results that don’t have an outlier have all got 24EC. This tells us the that the change in temperature may be a reason why there may be an outlier. For the averages we did not include the outlier to give us a more reliable and precise average. As you can see we repeated the experiment 5 times to assure precision in results. From the Table 6 we can see that the volume of gas produced has gradually increased towards the time of 120 seconds. This shows that large chips results are also reliable. Graphs for surface area. In the graph I can see that small chips used in the reaction releases more volume of gas in (ml) is better as it increases the amount of carbon dioxide produced till 100 seconds so the amount of carbon dioxide produced from 100 – 120 seconds becomes constant. The medium chips starts releasing gas at 10 seconds at a volume of 9ml. The volume of gas then increases up to 120 at a volume of 83ml. The large chips starts releasing gas at 10 seconds at a volume of 9ml and the volume of gas then increases up to 120 seconds at a volume of 85ml. Because we did not carry on timing the experiment we do not know if the rate of reaction decreases at 120 seconds and more because both large and medium chips seem to be increasing the volume of gas. As you can see from these results in the graph.large and medium chips release almost the same amount of carbon dioxide. This means that both the differences between large and medium are insignificant. as the range bars overlap. Conclusion for surface area In the surface area there was more area available for collisions to take place. If the reactant is a solid it is necessary to break it into smaller pieces to increase surface area. In the surface area results, we found out that as the mass of the calcium chips are larger; it increases the speed of the particles. The faster the particles move, the greater the number of collisions, and therefore the rate of the reaction increases. Chemical reactions take place by chance. Particles need to collide with enough velocity so that they react. As surface area is increased the particles move faster since they have more energy. This means that they are colliding more often and most of the collisions have enough velocity to cause a reaction. Since there are more collisions the chemical reaction takes place faster. Main experiment – changing concentration. The equipment we used was pipette. We used this to make sure the volume of acid used was as accurate as possible. The way we measured the acid was at eye level from the bottom of the meniscus. We used the gas syringe to measure the volume of carbon dioxide gas produced. The syringe was precise because it measured volume in 1ml divisions. We used the electronic balance to ensure the experiment is precise because the electronic balance is measured to 2 decimal places. Qe also used the stop clock as it is precise because it measured to hundredth seconds which helped us accurately record the volumes of gas at our set intervals. In the concentration we made sure that we kept the calcium carbonate small chips of 1. 5g and the hydrochloric acid 30ml but just changed the M to 0. 5M, 1M, 1. 5M, 2M for each experiment for the concentration. We also used a mercury thermometer as it gives us a more precise reading and allows us to see whether the temperature of the hydrochloric acid makes a difference in the results. The method of the experiment for the concentration was on the first experiment as we used small calcium chips with the mass of 1. 5g. We measured this by using an electronic balance and we used 0.5M of hydrochloric acid of a volume of 30ml by using a measuring cylinder which allowed us to measure the volume accurately. In the second experiment we used small calcium chips with the mass of 1. 5. We measured this by using an electronic balance and we used 1M of hydrochloric acid of a volume of 30ml by using a measuring cylinder which allowed us to measure the volume accurately. For the third experiment we used small calcium chips with the mass of 1. 5g. We measured this by using an electronic balance and we used 1. 5.

Fear in Wordsworths My heart leaps up when I behold, We Are Seven, Tin

Fear in Wordsworth's My heart leaps up when I behold, We Are Seven, Tintern Abbey, and Resolution and Independence Fear in Wordsworth's "My heart leaps up when I behold", "We Are Seven", "Tintern Abbey", and "Resolution and Independence" Romantic poetry conjures in the mind of many people images of sweet, pastoral landscapes populated by picturesque citizens who live in quaint houses in rustic villages, with sheep grazing on green-swathed hills, while a young swain plights his troth to his fair young maiden, who reclines demurely amidst the clover and smiles sunnily. William Wordsworth is perhaps the archetypal Romantic poet; his most famous poem, "I wandered lonely as a cloud", would seem on first reading to support the traditional, one could say stereotypical, image of a Romantic poet. Even his name, Words-worth, reinforces that image. And yet, upon looking more closely and carefully at his works, it becomes clear that the emotions which motivate his creativity are not solely a love of nature and pastorality. Let us consider Wordsworth's "My heart leaps up when I behold". The poem can be interpreted on a very simple level as a typical Romantic poem: there is the glorying in and of nature that most people immediately think of when Romantic poetry is mentioned. The speaker is thrilled when he sees a rainbow, he was thrilled in his youth when he saw a rainbow, and when he is old he will continue to be thrilled by seeing a rainbow; if he cannot be thrilled, he would rather be dead. The speaker's life has a kind of continuity, of stability, through the process of memory. The reader can wipe away a tear and mumble "Isn't that nice?", and switch on Three's Company; this interpretation affirms our sense of what poets should fee... ...rom finding "In that decrepit Man so firm a mind" (line 145), finding, however temporarily, a source of courage against his fears (lines 146-147): 'God,' said I, 'be my help and stay secure; I'll think of the Leech-gatherer on the lonely moor.' Works Cited All quotations are taken from the following book, references given parenthetically within the text: Stephen Gill, editor. The Oxford Authors: William Wordsworth. Oxford: Oxford University Press, 1986. o "The Idiot Boy", pp. 67-80 o "Michael", pp. 224-236 o "My heart leaps up when I behold", pp. 246-247 o "Resolution and Independence", pp. 260-264 o "Tintern Abbey", pp. 131-135 o "We Are Seven", p. 84 except, where indicated by "Coleridge", from: Donald A. Stauffer, editor. Selected Poetry and Prose of Coleridge. Random House: New York, 1951. o "Dejection: An Ode", pp. 78-82

Business Analysis and Valuation Exam Notes

Topic 7: NOA1=NOA0+OIt – (C1-I1) NFO1=NFO0+NFE1 – (C1-I1)+d1 NFA1=NFA0+NFI1 – (C1-I1)-d1 CSE1=CSE0+OI1 – NFE1 – d1 NI1=OI1 – NFE1 (C1-I1) = d1+F1 d1=div+ share buyback – share issues F=net purchases of FAs – interest on FAs – net issue of debt + Interest on debt d=C-I+NFI-NFA d=C-I-NFE+NFO FCF=OI-NOA (Method 1) FCF=NFA-NFI+d (Method 2) FCF=NFO+NFE+d CSE=NOA+NFA/(-NFO) CSE1=CSE0+Earnt-dt Net Operating Accruals = OI1 – C1 or NOA – I1 If C-I-i > d: lend or buy down debt. If C-I-i < d: borrow or reduce lending. The rate of return from investing in a firms’ stock is its holding period return. [(div+P1)/P0]. Topic 8:Reformulated CSE Statement CSE0 +Net transactions with s/holders +Share issues – Share buy backs – Dividends +Comprehensive Income +NI reported +/- securities avail. For sale +/- currency translations +/- hedging +/- prior earnings restatements CSE1 Table 8. 1 of Dirty Surplus Item s: OI Items Changes in accting for contingencies Additional minimum pension liability Tax benefits of loss carry-forwards acquires Tax benefits of dividends paid to ESOPs Unrealized gains and losses on equity securities avail. For sale Some adjustments of deferred tax valuation allowances funding status of pension plans Financing inc (or exp) itemsPreferred dividends Unrealized gains on losses on debt securities avail. For sale Operating or Financing inc items F. C. translation gains (losses) Gains(losses) on derivative instruments for hedging purposes Restatement of prior years’ income due to accting principles. Bal/sheet items to be reclassified Credits to s/holders’ equity for stock compensation exp. Dividends payable. Topic 9: Effective tax rate for operations Tax on OIOI before tax ReOI1=OI1 – ( – 1) NOA0 Operating PM from sales OI from Sales (after tax)Sales Net CI Margin = CI/Sales RNOA = OI/Ave. NOA NBC = NFE/Ave. NFO RNFA = NFI/Ave. NFA ROCE = Ea rn (CI)/Ave.CSE OLLEV = OL/NOA Capitalization Ratio = NOA/CSE FLEV = NFO/CSE SPREAD = RNOA – NBC Reformulated Bal/sheet FAs: Cash equivalents S/T investments S/T notes receivable* L/T debt investments FLs: S/T borrowings Current maturities on L/T debt S/T note payable* L/T borrowings Lease obligations Preferred stock OAs & OLs: All else Minority Interest CSE *notes are FA/Ls if they bear the mkt rate of interest. L/T equity investments are usually OAs if they are a >20% holding, recorded at mkt value if avail. for sale or, at cost if held to maturity. S/T equity/marketable investments are OAs if part of a trading portfolio.If used mop up excess cash = FA. Minority interest is a separate line item. And NOA – NFO = CSE + Minority Int. Reformulated Income Statement Net sales -Expenses to generate sales =OI from sales (before tax) -Tax on OI from sales +Tax as reported +Tax benefit from NFE – Tax allocated to other OI =OI from sales (after tax) Other OI (exp) requir ing tax alloc. Restructuring charges and asset impair. Merger exps Gains/Losses on asset sales Gains/Losses on security transactions -Tax on other OI After-tax operating items Equity share in subsidiary income Operating items in extraordinary inc Dirty surplus op. items in Table 8. Hidden dirty surplus op. items OI (after tax) -NFE (after tax) +Interest exp -Interest inc. Realized gains/losses on FAs =NFE before tax -Tax benefit from NFE =NFE after tax Gains/loss on debt retirement +unrealized holding loss D-S items in Table 8. 1 (incl. Pref. dividends) Hidden d-s financing items -Minority Interest =Comp. Income to common Topic 10: Reformulated CF Statement CF from operations +Reported cash from op. Net cash interest payments after tax – CF from investing +Reported cash from inv. +Liquidation of assets +Sale of assets +Maturities of assets – Purchases of Assets Working Cash =FCF from op. ctivities Net Dividends +Dividends +Share buy back – Share issue +Net Debt Financing Cash and Cash Equivalents + net payments to d/holders and issuers =Cash paid for financing activities Topic 11: ROCE = RNOA+[FLEV(RNOA-NBC)] Implicit int. on OL= S/T borrowing rate (after tax) OL ROOA=OI+Implicit Int. (aft. tax)OA RNOA=ROOA+(OLLEVOLSPREAD)OLSPREAD = ROOA – S/T borrowing rate (after tax) ROA=NI+Int Exp (aft. tax)Ave Total Assets Minority interest is added to numerator if any. 2 Drivers of RNOA: RNOA = PM ATO PM = OI (aft. Tax)/Sales ATO = Sales/NOA (usually expressed as 1/ATO) PM Drivers: PM = Sales PM + other items PMSales PM=Gross margin ratio – Exp ratios =GMsales-Admin. expsales-Sell. expsales-R&Dsales-Operating taxessales Other Op. items PM=subsidiary incsales+other equity incsales+Special itemssales+other gains and lossessales Drivers of ATO (1/ATO) can be broken down into ratios for the individual assets and liabilities. Drivers of NBC is calculated from the weighted average of the costs for different sources of net financing. NBC=FONFO ? aft. tax int. on FOFO-FANFO? aft. tax on FAFA-FANFO? Unrealized gains on FAFA+Pref. stockNFO? Pref. DivPref. stock+†¦ Topic 12: OI = Core OI from sales + Core Other OI + Unusual ItemsRNOA=Core OI from SalesNOA+Core other OINOA+UINOA Core OI from salesNOA=Core sales PM? ATO=Core OI from salesSales? SalesATO NBC=Core NFENFO+UFENFO RNOA1=(core sales PM1ATO0) +(ATO1Core Sales PM1) +(core other OI/NOA)+ (UI/NOA) Changes in core sales PM are driven by variable and fixed costs. Sales PM = (Sales – VC – FC)/Sales Contribution Margin Ratio = 1 – (VC/Sales) OLEV=CM ratio/PM %Core OI=OLEV%Core sales CSE1=(sales11/ATO0) +[(1/ATO1)Sales1] – NFO1 Reformulated OI Core OI Core Sales Rev. Core CoS = Core GM Core Op. Exp. = Core OI from sales bef. Tax Tax on core OI from sales +Tax as reported +Tax benefit from NFETax alloc To core other OI Tax alloc to UI = Core OI from sales + Core other OI + Equity income in subsidiaries + Earnings on pension assets + Other conti nuing inc not from sales Tax on core other OI = Core OI Unusual Items Special charges Special liability accruals Nonrecurring items Asset write-downs estimates Start-up costs expensed P/L from asset sales Restructuring charges P/L from discon operations Extraordinary op items Accounting charges Unrealized g/l on equity investments Gains from share issues Currency gains and losses Derivative g/l (operations) Tax allocated to unusual items = Comprehensive OI Topic 13: Earnings component: i) Operating income (ii) Net financial expense (iii) Earnings Book value component: (i) NOA (ii) NFO (iii) CSE Residual Earnings measure: (i) ReOI1 = OI1 – (F – 1) NOA0 (ii) ReNFE1 = NFE1 – (D – 1) NFO0 (iii) RE1 = Earn1 – (E – 1) CSE0 Value of NFO: V0NFO=NFO+ReNFET? D+CVT? DT Value of NOA: V0NOA=NOA0+ReOIT? F+CVT? FT Value of Equity: V0E=CSE0+ReOIT? F+CVT? FT NFO is usually measured at market value. Therefore forecasted ReNFE are zero. Usually: VoE=V0NOA-V0NF O But with ReNFE = 0, VE = VNOA Drivers of RE: RE1 = [ROCE1 – (E – 1)] CSE0 (1) amount of s/holders’ investment (2) rate of return on investment relative to E.Drivers of ReOI: ReOI1 = [RNOA1 – (F – 1)] NOA0 (1) amount of NOA put in place (2) profitability of assets relative to F. Drivers of ReNFE: ReNFE1 = [NBC1 – (D – 1)] NFO0 (1) amount of net financial debt (2) NBC relative to D. AEG Measure (i) AOIG=[OI1 + (F – 1)FCF0] – FOI0 (ii) ANFEG=[NFE1+(D – 1)F0] – DNFE0 (iii) AEG=[Earn1+(E-1)d0] – EEarn0 V0NOA=1? F-1OI1+AOIGT? F Cost of capital: ?E=? F+VoDV0E? F-? D P/B Ratio: V0ECSE0=V0NOANOA0+NFO0CSE0V0NOANOA0-1 Forward P/E ratio: V0EEarn1=V0NOAOI1+ELEV1V0NOAOI1-1NBC1 ELEV = NFE/Earnings Trailing P/E ratio: V0E+d0Earn0=V0NOA+FCF0OI0 +ELEV0V0NOA+FCF0OI0-1NBC0-1

A Fourth Generation Family Business

The current team should have a plan in management as the business require focus on key sectors such as administration and finance, customer fulfillment and operations, sales and marketing. Such needs a family member who have skills and passionate about making the family business an asset worth preserving. Senior generations should have transfer plans to the junior generation in the family such that ownership is not lost. This will also help in solving issues such as technical mistakes, planning in some vacuum and the challenge of treating children equitably.Therefore, the current team should eve a plan to specify who is to step into the business, especially in responsibilities such as ownership, management and leadership among others. 2. The management made the decision because they want to solve some particular problem that they either don't have the time or the expertise to solve. Therefore, consultants will be the best to solve the problem of training and also implement the soluti ons. Consultants may also help the management team to define the problem they encounter and assist them reach their own conclusion.The involvement of the outside consultants does tot move Grater's from its roots as a family business. This is because the consultants will be brought in to solve some problem in the business. This will help in the cultivation of harmony. The many skills that come into play in helping the family business involves dealing with the family issue and also dealing with the business issue. 3. I do agree with the Grater's decision to stop franchising. The main core of GreaterFranchising manufacturing sectors also owes significant risks for the Grater's, and this is also because the customers will know that it is a franchise. Stopping franchising will also help in having the reputation of the name of Grater's. It also helps Grater's management to work and make the product branding and advertising. It allows them also to pursue the nationwide distribution through some large networks of supermarket chains and grocery stores. The Grafters will not have problems such as the reaction with the stock markets, as they will take actions themselves.

Emerson and Individualism Essays

Emerson and Individualism Essays Emerson and Individualism Paper Emerson and Individualism Paper Essay Topic: College application Why do some humans succumb to peer pressure and so desperately want to be a part of the popular crowd? Clearly, those who apply such behavior to their daily lives lose their sense of self-being and mold to the ideas, behaviors, and opinions of the masses. Although some people still conform, a large movement towards the individual has begun to make an appearance. The successful beings of our society appear to think for themselves as well as participate in their own beliefs.This attribute of our modern society today reflects the philosophy of Emerson: individualism. We decide our own fate based on our individual actions and decisions. By not conforming to the ideas of others, each person can reach their fullest potential happiness and contribute to society at a higher level. At one point in my high school career, I did anything and everything to fit in with the â€Å"popular† girls of my class. Every day, I worried that they would not like my outfit or that I would say something stupid.I constantly felt as if I were walking in a room full of broken glass, trying to avoid sharp shards with every step I took. It was not until this year that I realized what a folly I had participated in these last two years when a group of girls at my lunch table said nasty things about one of their friends when she left the table. At this point on, I decided I would find new friends. I didn’t choose friends in any particular formed group, only those who I enjoyed spending time around.This action granted me the power to be an individual. I fear no judgment of my beliefs nor my opinions and when I participate in any event, gossip, or beliefs, they are on my own accord, not to impress anyone, but to fulfill my happiness of which I can only fulfill by being myself, an individual. Another place to be an individual today is in one’s college applications. Upon visiting Princeton and several other schools of highly sought after education, I came home with the knowledge that the admission offices at hese schools want to see a personality of each individual and see this personality reflected in one’s activity choices throughout one’s high school career. When applying to a highly ranked school, it is necessary in today’s day and age to incorporate individualism into one’s life so one can stand out in their applications and have success in admittance so one can pursue the lifestyle of one’s beliefs and hopes and use the education received to contribute what one is capable of to society.Lastly, the interests and choice of daily actions of one’s life creates an individual. In centuries past, one who found interest and had knowledge on topics unknown to all were shunned. Today, people seek out uncommon hobbies and interests to lead a more interesting life than their friends, their coworkers, or next-door neighbors. Some choose to skydive while others dive into a world of romantic historic foreign films. I myself find a great interest in the cultural histories of other nations as well as a love for unusual foods such as sushi, liver pate, and escargot.Each person who can call one’s self an individual today has interests and participates in activities that define who he or she is. Emerson’s philosophy that focused upon the individual is present in our modern world. Many people have come to adopt this philosophy and apply it to their lifestyles. No longer does the common opinion influence and affect a majority of the masses. Will the increase in the use of technology lead to the loss of individualism in the future years to come?

Apple Inc., 2008 Case Study

Executive Overview Apple has been established for over 30 years since Steve Jobs and Steve Wozniak founded Apple Computer in 1976. During Steven Jobs’s tenure as CEO, Apple’s mission was to bring an easy-to-use computer to market. However, Apple was not performing as good as Jobs projected, so he resigned in 1985. In the following 12 years, Apple experienced three different CEO’s and still could not be brought back to life. Under John Sculley, Apple worked to drive down costs by switching much of its manufacturing to subcontractors. But these efforts were not enough to sustain Apple’s profitability. During the Michael Spindler years, international growth became a key objective for Apple. Yet despite Spindler’s efforts, Apple lost momentum. Soon after Gilbert Amelio replaced Spindler as CEO, he proclaimed that Apple would return to its premium-price differentiation strategy. Despite some austerity moves, Apple lost its competitiveness and could not regain its share in the market. In 1997, Steve Jobs came back again as the CEO of Apple. This time he had a new game plan, and Apple started to focus on the digital lifestyle for consumers. Internally, Jobs worked to streamline operations and to reinvigorate innovation. This proved to be Apple’s most successful business strategy to date because a once ineffective company now has ruled the computer world. In order to understand this situation, Apples competitive advantages and industry forces must be analyzed. Competitive Advantages Apple has been in business since 1976, and has built quite a few competitive advantages along the way. Obviously, innovation has been at the forefront of Apple’s ability to compete in the world market. Other than that advantage, brand loyalty, product differentiation, superior quality, and retail strategy are also its advantages when competing with other brands. Innovation Steve Jobs and Steve Wozniak sparked the PC revolution, making the world of computers on Apple’s head. The Apple II launched in 1978 drove the PC industry to $1 billion in annual sales in less than three years. Even if initially regarded as a toy by many other businesses, Apple soon revealed itself as a feasible substitute to the traditional mainframe. It continued to demonstrate its ingenuity. For example, it was the first to introduce a computer with color, a graphical interface, and many other firsts. These inventions defined Apple and its business strategies. On the basis of its all bundled package of hardware and software, Apple became synonymous with usability. Brand Loyalty In 1998, Jobs recognized that customers really wanted a Macintosh. Apples brand commitment is strong. Since 1970s, Apple user communities have been founded to connect together with enthusiasms. One of the main reasons to this is Apples ease of use. Adding extra hardware and software to a Mac is almost as easy as plugging speakers into a stereo system. Due to this advantage, Apple forms a strong relationship with its consumers, especially within the education and desktop publishing industries, which accounted for 60% and 80% of its market position respectively during the Spindler years. Product Differentiation Apple’s system continues to be one of the advantages because its closed operating system is not subject to the computer viruses and hacking that often destroy the Microsoft Windows operating system. In marketing its Mac products, Apple stressed characteristics that differentiated them form other PCs while also highlighted their interoperability with other machines. Apple trumpeted the Mac as an â€Å"Everything-ready† device that worked well with other devices. The feature of the closed system while incorporating well with other devices makes Apple more unique than other PCs. Superior Quality Apple’s high-quality bundled software distinguished the Macintosh line, such as iLife suite and iWork. In 2001, Apple introduced MAC OS X, offering a steadier environment than previous Mac platforms. In addition, Apple always urged its users to upgrade OS X every 12 to 18 months, with the aim of always providing a stable operating system to its users. Retail Strategy After Jobs returned to Apple, he revamped Apple’s distribution system, removing relationships with many smaller outlets and extending its presence in national chains. In 1997, Apple also started a website to sell its products directly to customers. Its retail strategy was regarded as a huge success. More importantly, people who visited the stores for iPod products usually checked the Mac too. This â€Å"halo effect† greatly benefited Apple’s Mac business. Porter’s Five Forces Analysis of Apple Current Competition Apple’s current rivalry is very competitive and intense. The PC industry has quite low switching costs, so the current competition is pretty high. Apple confronts tough competition from IBM, Dell, HP, and etc. Threat of Substitute Products The more differentiation of the product, the less likely the change to a substitute will happen. Apple’s operating system differentiation can always require higher pricing. However, owing to technology improvement, the â€Å"digital convergence† of PC and CE (consumer electronics) products has become more substantial in the PC market. Many different alternative devices have started to replace PCs. Therefore, this threat is becoming higher to Apple. Threat of New Entrants This threat is low since the existing companies have established powerful brand awareness. The computer industry is very saturated and new entrants would be reluctant to enter this industry. Bargaining Power of Suppliers There are two types of suppliers: microprocessors and operating systems with few sources as well as memory chips, disk drives, and keyboards with many sources. The bargaining power of the former one is high since there are mainly two sources: Intel and Microsoft. The bargaining power of the latter one is low since numerous suppliers exist in this industry. Bargaining Power of Customers As mentioned earlier, the switching costs are low. Such situation places the customers in a strong position that only companies with high product differentiation could increase the switching costs. Since product differentiation is one of Apple’s advantages to compete in this market, the bargaining power of buyers is not high to Apple. Conclusion Generally speaking, the PC industry is an intensely competitive segment. With technology undergoing paradigm changes, it could make life hard for Apple to deal with these shifts. These dynamics does not seem advantageous for Apple but simultaneously Apple has been able to maintain its technological brain and designer approach to walk away from this difficult position. Actually, Apple could transform some of these problematic features into opportunities. We all know that a key factor in bringing people into the stores is the popularity of the iPod. Most of the time, the purpose of People coming to the stores is not for Mac. No matter what brings customers to Apple stores, Apple should take advantage of this chance. This halo effect needs to be capitalized to the maximum extent. In addition, although some people complain Apple’s closed operating system, it is still seen as a secure, safe, and reliable system. Apple should try to make its system less closed, incorporating more other devices. Thus, people can use Apple more easily without too much restriction.

Corporate finance Essay Example | Topics and Well Written Essays - 2000 words - 2

Corporate finance - Essay Example What is however important to note that these crises were largely unanticipated as they emerged due to the subprime mortgages which form a very little percentage of the overall activity that take place in the financial markets. This therefore raises the question of how many investors actually mispriced the risk that has to be included into the pricing of the securities given the fact that market participants always form rational expectations about the future equilibrium prices. Rational Expectations theory forms the basis of some of the most important macroeconomic models in recent times. The formation of the efficient market hypothesis is also one of the macroeconomic models which utilizes the rational expectations theory and assert that market participants always form rational expectations about the future equilibrium prices. Thus it is useless in predicting the future financial crises as the market participants already discount such future information into their risk calculations.(Hui & Lui, 2002). However, despite such theoretical assumptions, the current global financial crises were more of a shock for most of the participants as they emerged out of blue and affected almost every market on the earth. This paper will attempt to discuss the question of predicting the future financial crises in the light of efficient market hypothesis and rational expectations and will attempt to answer the question by considering the current global financial crises. The current financial crises has slowed down the pact of economic growth in many countries including US and UK and many governments have to inject money in order to save their financial systems from complete collapse. These financial crises apparently emerged due to the imprudent banking practices and resulting lending into the subprime mortgage sector. Over the period of time, the competition for banks became stronger and banks, thanks to de-regulation, were allowed to engage themselves into practices which

Evaluation Report of the Practicum Experience Essay

Evaluation Report of the Practicum Experience - Essay Example assistant event manager included designing of sales and promotion strategies, organizing special events such as meetings, and customer logistics management. In this report, I have discussed DRG company profile, event management experiences gained, an evaluation of DRG and plans for my career success (District Restaurant Group, 2014). DRG Company that is located in Washington DC establishment was in January 2011. At inception, DRG main aim was to act as a social hub for entertainment and sporting activities, and offer catering services. DRG offer quality food and beverages of all varieties in its catering department. DRG boosts of different modern state of the art catering facilities and sporting technology within its premises. District Restaurant Group Company manages three key Establishments in DC metro region such as the Ugly Mug, Katherine’s Catering, Jake’s American Grill and District 2 Bar Grille. In addition, Exhibit 1 DRG organizational structure has one catering full time service branch under its management. DRG has maintained its market share through online marketing strategies such as Twitter and face book as well as constant identification of market opportunities such as accommodation of family or corporate events and parties. Ugly Mug sports and entertainment bar established in December 31, 2004 does its operations daily from Monday to Sunday stating from 11:00 am to Mostly 2:30 am. Ugly Mug provides opportunity for Washington inhabitants who are football fans to watch live matches as they drink Ugly Mug collection such as Blue moon, Heineken or Miller Lite. It also has a collection of food and beverages that satisfies the taste and preferences of its customers as they enjoy watching football games. Ugly Mug is located in Capitol Hill neighborhood of Washington DC neighborhood. It is one of the leading sports bar in Barracks Row area attracting Nationals, Capitals, Redskins and Other DC United Games. The bar has increased its public image

PERFORMANCE APPRASIAL AT KFSH&RC Essay Example | Topics and Well Written Essays - 5000 words

PERFORMANCE APPRASIAL AT KFSH&RC - Essay Example Feedback process 23 1. Importance of feedback 23 2. The re-engineering process of the Human Resource Department 24 3. Results of survey 26 4. Discussion 33 5. Conclusion 35 6. References 38 Executive Summary This dissertation comes in two parts. Chapter 1 reviews whether there is a need to change or update the existing performance appraisal being used by the King Faisal Specialist Hospital and Research Centre. Under the present environment of technological and communication advances, there are many changes noted in the use of the traditional system. The study also shows that the PAS of the KFSH&RC is not consistent with the social and cultural idioms of the hospital as it is patterned after the American environment which is totally different from that of Saudi Arabia. Data gathering from published literatures, studies and opinions of noted authors is done to amplify the recommendation and conclusion that an update is needed under the circumstances In chapter II of the study, the reco mmendation in part I has been followed so that the design of the Human Resources at King Faisal Hospital Science & Research Center is being re-engineered by the management. A memorandum to this effect has been sent by the Human Resources Department to all managers and supervisors to take part on the exercise, training and proper information. As one of the basis for the re-engineered design, a feedback information is desired by management to complete the structure of its design plan. Knowing what the personnel feels will equip them with the knowledge of what is really going on inside the organization and what is really needed and thus be able to correct deficiencies in the system. To gain insight of the personnel’s perception on the performance appraisal and also to find out the needs of personnel on training and development, a survey was conducted to 139 personnel of the hospital representing 2% of the total number of personnel of KFHSRC. The number of sample has been limited due to limitations of time and resources to conduct a larger number of sampling. Result showed majority of respondents believed on the validity of performance appraisal for rating performance. Survey shows training and development are needed by some respondents while some respondents do not understand their job responsibilities. Findings of the study can be used as references by the Human Resource Management in correcting deficiencies of performances and developing programs for development of personnel. A REVIEW OF THE PERFORMANCE APPRAISAL SYSTEM AT KFSH&RC Introduction The King Faisal Specialist Hospital and Research Center appraisal system has been developed by the hospital in 1988. It is a system based on the American Appraisal system that has been adopted by the hospital in 1975. The pros and cons of the present appraisal system of the hospital are reviewed to determine if there is a need to update or replace or the PAS totally. Chapter 1 of the study presents the overview of the KFSH&RC, the present performance system and its benefits. This section also presents a review of literature that includes the criticisms, studies and researches that argue about instituting new measures of performance evaluation of employees and gauging employee job satisfaction. Chapter II discusses the implementation of the re-engineering project for the human

Data warehouse and data mining

Data warehouse and data mining Abstract Data mining and data warehouse is one of an important issue in a corporate world today. The biggest challenge in a world that is full of information is searching through it to find connections and data that were not previously known. Dramatic advance in data development make the role of data mining and data warehouse become important in order to improve business operation in organization. The scenarios of important data mining and data warehouse in organization are seen in the process of accumulating and integrating of vast and growing amounts of data in various format and various databases. This paper is discuss about data warehouse and data mining, the concept of data mining and data warehouse, the tools and techniques of data mining and also the benefits of data mining and data warehouse to the organizations. Keywords: Data, Data Warehouse, Data Mining, Data Mart Introduction Organizations tend to grow and prosper as they gain a better understanding of their environment. Typically, business managers must be able to track daily transactions to evaluate how the business is performing. By tapping into the operational database, management can develop strategies to meet organizational goals. The process that identified the trends and patterns in data are the factors to accomplish that. By the way, the way to handle the operational data in organization is important because the reason for generating, storing and managing data is to create information that becomes the basis for rational decision making. To facilitate the decision-making process, decision support systems (DSSs) were developed whereas it is an arrangement of computerized tools used to assist managerial decision making within a business. Decision support is a methodology that designed to extract information from data and to use such information as a basis for decision making. However, information re quirements have become so complex that is difficult for a DSS to extract all necessary information from the data structures typically found in an operational database. Therefore, a data mining and data warehouse was developed and become a proactive methodology in order to support managerial decision making in organization. Concept of Data Warehouse A data warehouse is a firms repositories that running the process of updating and storing historical business data of organization whereas the process then transform the data into multidimensional data model for efficient querying and analysis. All the data stored are extracts or obtains its data from multiple operational systems in organization with containing the information of relevant activity that occurred in the past in order to support organizational decision making. A data mart, on the other hand, is a subset of a data warehouse. It holds some special information that has been grouped to help business in making better decisions. Data used here are usually derived from data warehouse. The first organized used of such large database started with OLAP (Online Analytical Processing) whereas the focused is analytical processing of organization. The diffrences between a data mart and a data warehouse is only the size and scope of the problem being solved. According to William H.Inmon (2005), a data warehouse is a subject-oriented, integrated, time-varying, and non-volatile collection of data in support of the managements decision-making process. To understand that definition, the components will be explained more detailed; Integrated Provide a unified view of all data elements with a common definition and representation for all business units. Subject-oriented Data are stored with a subject orientation that facilitates multiple views of the data and facilitates decision making. For example, sales may be recorded by product, by division, by manager, or by region. Time-variant Dates are recorded with a historical perspective in mind. Therefore, a time dimension is added to facilitate data analysis and various time comparisons. Nonvolatile Data cannot be changed. Data are added only periodically from historical systems. Once the data are properly stored, no changes are allowed. Therefore, the data environment is relatively static. In summary, the data warehouse is usually a read-only database optimized for data analysis and query processing. Typically, data are extracted from various sources and are then transformed and integrated, in other words, passed through a data filter, before being loaded into the data warehouse. Users access the data warehouse via front-end tools and end-user application software to extract the data in usable form. The Issues That Arise in Data Warehouse Although the centralized and integrated data warehouse can be a very attractive proposition that yields many benefits, managers may be reluctant to embrace this strategy. Creating a data warehouse requires time, money, and considerable managerial effort. Therefore, it is not surprising that many companies begin their foray into warehousing by focusing on more manageable data sets that are targeted to meet the special needs of small groups within the organization. These smaller data warehouse are called data marts. A data mart is a small, single-subject data warehouse subset that provides decision support to a small group of people. Some organizations choose to implement data marts not only because of the lower cost and shorter implementation time, but also because of the current technological advances and inevitable people issues that make data marts attractive. Powerful computers can provide a customized DSS to small groups in ways that might not be possible with a centralized syste m. Also, a companys culture may predispose its employees to resist major changes, but they might quickly embrace relatively minor changes that lead to demonstrably improved decision support. In addition, people at different organizational levels are likely to require data with different summarization, aggregation, and presentation formats. Data marts can serve as a test vehicle for companies exploring the potential benefits of data warehouses. By migrating gradually from data marts to data warehouses, a specific departments decision support needs can be addressed within a reasonable time frame (six month to one year), as compared to the longer time frame usually required to implement a data warehouse (one to three years). Information Technology (IT) departments also benefit from this approach because their personnel have the opportunity to learn the issues and develop the skills required to create a data warehouse. Concept of Data Mining Data mining is the forecasting techniques and analytical tools that extensively used in industries and corporates to ensure the effectiveness in decision making. Data mining is a tools to analyze the data, uncover problems or opportunities hidden in the data relationships, form computer models based on their findings, and then use the models to predict business behavior by requiring minimal end-user intervention. The way it works is through search of valuable information from a huge amount of data that is collected over time and defined the patterns or relationships of information that present by data. In business field, the organization use data mining to predict the customer behaviour in the business environment. The process of data mining started from analyzed the data from different perspectives and summarized it into useful information, which from the information then created knowledge to address any number of business problems. For the example, banks and credit card companies u se knowledge-based analysis to detect fraud, thereby decreasing fraudulent transactions. In fact, data mining has proved to be very helpful in finding practical relationships among data that help define customer buying patterns, improve product development and acceptance, reduce healthcare fraud, analyze stock markets and so on. Data Mining in Historical Perspective Over the last 25 years or so, there has been a gradual evolution from data processing to data mining. In the 1960s business routinely collected data and processed it using database management techniques that allowed an orderly listing and tabulation of the data as well as some query activity. The OLTP (Online Transaction Processing) became routine, data retrieval from stored data bacame faster and more efficient because of the availability of new and better storage devices, and data processing became quicker and more efficient because of advancement in computer technology. Database management advanced rapidly to include highly sophisticated query systems, and became popular not only in business applications but also in scientific inquiries. Approaches of Data Mining in Various Industries With data mining, a retail store may find that certain products are sold more in one channel of distribution than in the others, certain products are sold more in one geographical location than in others, and certain products are sold when a certain event occurs. With data mining, a financial analyst would like to know the characteristics of a successful prospective employee; credit card departments would like to know which potential customers are more likely to pay back the debt and when a credit card is swiped, which transaction is fraudulent and which one is legitimate; direct marketers would like to know which customers purchase which types of products; booksellers like Amazon would like to know which customers purchase which types of books (fiction, detective stories or any other kind) and so on. With this type of information available, decision makers will make better choices. Human resource people will hire the right individuals. Credit departments will target those prospectiv e customers that are less prone to become delinquent or less likely to involve in fraudulent activities. Direct marketers will target those customers that are likely to purchase their products. With the insight gained from data mining, businesses may wish to re-configure their product offering and emphasize specific features of a product. These are not the only uses of data mining. Police use this tool to determine when and where a crime is likely to occur, and what would be the nature of that crime. Organized stock changes detect fraudulent activities with data mining. Pharmaceutical companies mine data to predict the efficacy of compounds as well as to uncover new chemical entities that may be useful for a particular disease. The airline industry uses it to predict which flights are likely to be delayed (well before the flight is scheduled to depart). Weather analyst determine weather patterns with data mining to predict when there will be rain, sunshine, a hurricane, or snow. Bes ide that, nonprofit companies use data mining to predict the likelihood of individuals making a donation for a certain cause. The uses of data mining are far reaching and its benefits may be quite significant. Data Mining Tools and Techniques Data mining is the set of tools that learn the data obtained and then using the useful information for business forecasting. Data mining tools use and analyze the data that exist in databases, data marts, and data warehouse. A data mining tools can be categorized into four categories of tools which are prediction tools, classification tools, clustering analysis tools and association rules discovery. Below are the elobaration of data mining tools: Prediction Tools A prediction tool is a method that derived from traditional statistical forecasting for predicting a value of the variable. Classification Tools The classification tools are attempt to distinguish the differences between classes of objects or actions. Given the example is an advertiser may want to know which aspect of its promotion is most appealing to consumers. Is it a price, quality or reliability of a product? Or maybe it is a special feature that is missing on competitive products. This tools help give such information on all the products, making possible to use the advertising budget in a most effective manner. Clustering Analysis Tools This is very powerful tools for clustering products into groups that naturally fall together which are the groups are identified by the program. Most of the clusters discovered may not be useful in business decision. However, they may find one or two that are extremely important which the ones the company can take advantage of. The most common use is market segmentation which in this process, a company divides the customer base into segments dependent upon characteristics like income, wealth and so on. Each segment is then treated with different marketing approach. Association Rules Discovery This tool discover associations which are like what kinds of books certain groups of people read, what products certain groups of people purchase and so on. Businesses use such information in targeting their markets. For instance, recommends movies based on movies people have watched and rated in the past. There are four general phases in data mining which are data preparation, data analysis and classification, knowledge acquisition and prognosis. Data Preparation In the data preparation phase, the main data sets to be used by the data mining operation are identified and cleaned of any data impurities. Because the data in the data warehouse are already integrated and filtered, the data warehouse usually is the target set for data mining operations. Data Analysis The data anlysis and classification phase studies the data to identify common data characteristics or patterns. During this phase, the data mining tool applies specific algorithm to find: Data groupings, classifications, clusters, or sequences. Data dependencies, links, or relationships. Data patterns, trends, and deviations. Knowledge Acquisition The knowledge-acquisition phase uses the results of the data analysis and classification phase. During the knowledge-acquisition phase, the data mining tool (with possible intervention by the end user) selects the appropriate modeling or knowledge-acquisition algorithms. The most common algorithms used in data mining are based on neural networks, decision trees, rules induction, genetic algorithms, classification and regression trees, memory-based reasoning, and nearest neighbor and data visualization. A data mining tool may use many of these algorithms in any combination to generate a computer model that reflects the behavior of the target data set. Prognosis Although many data mining tools stop at the knowledge-acquisition phase, others continue to the prognosis phase. In that phase, the data mining findings are used to predict future behavior and forecast business outcomes. Examples of data mining findings can be: 65% of customers who did not use a particular credit card in the last six months are 88% likely to cancel that account. 82% of customers who bought a 27-inch or larger TV are 90% likely to buy an entertainment center within the next four weeks. If age < 30 and income < = 25,000 and credit rating 25,000, then the minimum loan term is ten years. The complete set of findings can be represented in a decision tree, a neural net, a forecasting model, or a visual presentation interface that is used to project future events or results. For example, the prognosis phase might project the likely outcome of a new product rollout or a new marketing promotion. The Benefit and Weaknesess of Data Warehouse to Organization Data warehouse is the one of powerful techniques that applies in organization in order to assist managerial decision making within a business. This methodology becomes a crucial asset in modern business enterprise. It is designed to extract information from data and to use such information as a basis for decision making. The organization will get more benefit with application of data warehouse because the features of data warehouse itself is its a central repositories that stores historical information, meaning say that eventhough the data come from differ location and various points in time but all the relevant data are assembled in one location and was organized in efficient manner. Indirectly, it makes a profit to company because it greatly reduces the computing cost. One of the advantage of using data warehouse is it allows the accessible of large volume information whereas the information will be used in problem solving that arise in business organization. All the data that are from multiple sources that located in central repository will be analyze in order to allow them come out with a choice of solutions. However there are also having weaknesses that need to concern as well. The processes of data warehouse actually take a long period of time bacause before all the data can be stored into warehouse, they need to cleaned, extracted and loaded. The process of maintaining the data is one of the problems in data warehouse because it is not easy to handle. The compatibility may be the isssued in order to implement the data warehouse in organization because the new transaction system that tried to implement may not work with the system that already used. Beside that, the user that works with the system must be trained to use the system because without having a proper training may cause a problem. Furthermore, if the data warehouse can be accessed via the internet, the security problem might be the issue. The biggest problem that related with the data warehouse is the costs that must taken into consideration especially for their maintenance. Any organization that is considering using a data w arehouse must decide if the benefits outweigh the costs. Conclusion Successfully supporting managerial decision-making is significantly dependent upon the availability of integrated, high quality information organized and presented in a timely and in simply way to understand. Data mining and data warehouse have emerged to meet this need. The application of data mining and data warehouse will be apart of crucial element in organization in order to assist the managerial running the operation smoothly and at the same time will help them to accomplish the business goal. It is because both of these techniques are the foundation of decision support system. Today data mining and data warehouse are an important tools and more companies will begin using them in the future. REFERENCES Bonifati, A., Cattaneo, F., Ceri, F., Fuggetta, A., and Paraboschi, S., (2001). Designing data marts for data warehouse. ACM Transactions On Software Engineering And Methodology, 10, 452-483. 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