The facility operations department

The facility trading operations departmentFacilities operations forethoughtThe forwardness Operations Department delegacy is to safely raise a high- musical note physical environment and karyon go in upkeep of operations. This is to be accomplished through an adaptive and antithetic support team of dedicated and well-trained professionals whose purpose is to meet the facilities need of the deliberation course of study, its members and the large number and organizations that we serve.Effective facilities counsel, combining resources and activities, is vital to the success of distributively organisation. At a corporate level, it contributes to the delivery of strategic and operational objectives. On a day-to day level, effective facilities focussing leave behinds a safe and efficient functional environment, which is essential to the performance of any business whatever its size and scope.The supply of OM ranges from strategic to tactical and operational levels. Re presentative strategic issues include determine the size and location of manufacturing platformts, deciding the structure of service or telecommunications net whole kit, and purpose engineering science supply chains. Tactical issues include plant layout and structure, project concern methods, and equipment selection and replacement. Operational issues include production scheduling and control, inventory focal point, lumber control and inspection, traffic and materials handling, and equipment guardianship policies.Facilities Operations Management in MacdonaldsFacilities Management acts as the landlord responsible for all(a) facilities maintenance functions in support of the core marketing, engineering, operational and manufacturing in Macdonalds. Programs and Services acts as a liaison amongst facilities management and the operating divisions makes sure facilities management is meeting customer needfully and expectations.DefinitionFacilities management is the consolidation o f functioninges within an organisation to maintain and amplify the agreed services which support and improve the effectiveness of its primary activities(CEN the European Committee for mensurationisation)MacDonalds an IntroductionThe worlds major chain in fast-food restaurants is McDonalds Corporation that was first of all introduced in 1940 by two brothers Dic and Mack. Its logo was introduced in 1962 by Jim Schindler and that resembles to Ma shaped sign and this sign can be seen on the fount of the McDonalds but its name added with the logo in 1968. McDonalds branches ar more than 31,000 with the spark put up of global food service retailer and so this restaurant serve more than 58 million people in 118 countries each day. on that point are more than 1190 restaurant of MacDonalds in UK and 1.5 million take to the woodsers are workings in all over the world. Ray Kroc became the first franchisee appointed by Mac and Dick for McDonald in San Bernardino California in 1954 after that with the course of time in USA and other countries in the world it franchised. on an individual basis More than 75% of McDonalds restaurants in the worldwide are owned by local men and women.Responsibilities of facilities managers for supply engaged in facilities operationsAt Business Link we believe that skilled, motivated and committed employees lead to tax revenue growth, profitability and customer satisfaction. This can be achieved by knowing how to in effect engage with staff and create an environment that encourages personal development. adroitness carriage knows and understand very well this issue e.g. he awares..Understanding employee needs and wantsHow to create a stimulating and challenging roleCivilised inter identify and working environmentExposure to and recognition of senior management encouragement and praise for good performance sustainment and mentoringRespect for work and vitality balanceTraining to improve skillsEncouraging job advancement pas senger cars responsiveness in Operational AspectsFacilities management is an essential strategic discipline beca lend oneself it operates the high-level, strategic change required by senior decision makers into day-to-day human race for people in their work or living space. Facility managers collect following responsibilities for Macdonalds.Deliver effective facility management of Macdonalds assetsEnhance the skills of people within the FM sector and provide identifiable and meaningful omening optionsEnable unexampled working styles and processes is vital in this technology dictated ageEnhance and project for Macdonalds identity and imageHelp the integration processes associated with change, post-merger or acquisitionDeliver business continuity and workforce fortress in an era of heightened security threatsExample of Responsibility the Facilities Manager hastowardscustomers administrative services managersplan, coordinate, and direct a broad range of services that surrender Macdonalds to operate efficiently. They might, for example, coordinate space allocation, facilities maintenance and operations, and major property and equipment procurement. They similarly may oversee centralized operations that meet the needs of nonuple departments, such as breeding and entropy processing, mail, materials scheduling and distribution, printing and reproduction, records management, telecommunications management, security, recycling, wellness, and conveyance services. Administrative services managers to a fault ensure that contracts, insurance requirements, and government regulations and gum elastic standards are followed and up to date. They may examine energy consumption patterns, technology usage, and personal property needs to plan for their long-term maintenance, modernization, and replacement.Impact on Facility Operations to Employers or AgenciesThe role and responsibilities of agency managers and supervisors in nurture their employees from harm through t he identification and control of workplace hazards. The main digest is on personal protective equipment, including selection, training, enforcement, and program review.Facility Managers must provide a safe work environment for their employees, according to the Occupational refuge and wellness Administration and Virginia Executive Order 52 Workplace base hit and Health good business practices, and employee families place similar demands on employers. To do this, the agency must determine what hazards are associated with its operation and what is call for to protect employees from being injured by these hazards or eliminate the hazard altogether. opinion of Saturatory Regulations in MacdonaldsStatutory regulation exists to protect the publicagainst the attempt of poor practice. It works by settingagreed standards of practice and competenceby registering those who are competent to practise and restricting the pulmonary tuberculosis of specified protected titles to those who are r egistered.Facility operational managers need to ordain to his staff about rules and regulations e.g.,definitions, permit requirements e.g., general, inspection or investigation, references, permit requirements, exceptions to the standard about enforcing regulations e.g., probation, consultation, inspections etc about enforcing actions e.g. general, violation classification etc about enforcing action e.g. general, in service training, wellness statics etc about reporting procedure e.g. emergency call number, medical call numbers etc about fire presentations e.g. arrangements for fire departments chemical reaction , inspection, evacuation plan, fire response training etc about facility accommodation, lively units, severability and general etc etc.Health and gum elastic Rules Measured by Facility ManagerInformation from health and safety performance measurement is needed bythe people in the Macdonalds who have particular responsibilities within thehealth and safety management syst em. These pull up stakes include directors, seniormanagers, line managers, supervisors, health and safety professionals andemployees and safety representatives. They each need information appropriate totheir position and responsibilities within the health and safety management system.There needs to be overall coherence in advent so that individual touchstoneactivities are aligned within the overall performance measurement framework.In effect this results in a hierarchical set of linked measures which consider the organisations structure.Each organisation must create and communicate performance measures that smoothen its unique strategy ( Kaplan)Health and Safety is a very all important(p) part of any business and various Acts place varied responsibilities upon employers. This tamp down addresses many of the basic issues but we do not profess to be experts in this field. As different companies have different methods of operation so facility manager advises that always obtain i ndependent expert Health and Safety advice prior to implementation or use of any CGD archiveRequired Documentations with Saturatory Regulations for Measuring Health and SafetyThe Health and Safety of all our employees, members, guest, clients, customers, patients, contractors, visitors and members of the public, etc. is the paramount importance to Hughes, MacDonald Davidson that introduced by facility managers.The company undertakes to provide employees with a safe environment in which to perform their duties.The company will train employees in the safe method to be applied to any tasks they have to undertake.Will maintain all equipment, either electrical or mechanical, in accordance with manufacturers recommendations where applicable, or with individual assessment relevant to that find fault of equipment to ensure safe and effective operation.Macdonalds has more than five employees and that includes the owners and some odd-job(prenominal) staff, thats why Macdonald,s needs writ ten healthand safety documentation. The Law requires that you have a written healthand safety form _or_ system of government statement. Linked to this statement will be the arrangements that exist with the bank for dealing with healthand safety.Healthy and Safety PoliciesHealth Safety Policy StatementsGeneral statement, and policy examples, including contractorsStandard Health Safety and Risk sound judgement formsAnnual audit, risk assessment forms plans.Environmental FormsPolicy, assessment checklist action plan and brag disposal note.First Aid, Accidents and DiseaseAccident, investigation, treatment and Riddor report formsFire SafetyRisk Assessment forms, policy and procedures and recordsSmoke Free, Drugs and Alcohol PoliciesUp-to-date policies governing smoking, drugs and alcohol.Safe DrivingSave Driving Policy, Guidance for Employees who ask for Work and Vehicle ChecklistDisplay Screen EquipmentQuestionnaire, identification eyesight records and risk assessmentChemical a nd Hazardous Substances COSHHSafety data, risk assessment andaction plan forms etc etc.Effective carcasss for Processing information and Maintaing CommunicationsThe effective systems process is fair and transparent, allowed for some negotiation of roles and responsibilities, and ensured that the most suitable people are appointed to the right jobs and remunerated accordingly. Facility managers deployed teaching and non-teaching staff in effect, and knew how to use and build on their individual strengths. staff is well supported by the schools arrangements for continuing professional development, which included a wide range of different development opportunities. The facility manager procedures is used well to support for staff development in Macdonalds.Required Effective Facilities OperationsThe Facility Operations Center provides computer programs designed to assist in the planning, management and administrative procedures required for an effective maintenance and asset managemen t process. As an information technology tool for managing the maintenance process, a Computerized Maintenance Management System (CMMS) is a mission-essential part of any organization, and a tool for success.Facilities Manager Support for Effective Building ManagementThe Department Chair or Division Manager assigns a qualified Building Manager and alternate for each of their facilities. The Building Manager serves as the single point-of contact for the coordination of non-programmatic operational issues that doctor multiple and common areas of assigned buildings, such as utility shutdowns, maintenance activities, and construction projects. This ensures that the integration and execution of facility work is managed and controlled to safely and effectively accomplish operations, maintenance, and modification, while minimizing adverse impact on the mission-related work. The Building Manager also plays an integral role in ensuring that the Facility Use Agreements (FUA) are maintained an d in facilitating the FUA process.IMs goal is to ensure Brookhaven National Laboratory square property assets are planned for, managed, tracked, and upgraded as required in assemble to meet BNLs current and future programmatic needs. To accomplish this IM performs site and utilities master planning, manages BNLs new project request and prioritization system (3PBP), maintains utilities maps, manages BNLs space and facilities data base, and provides program management for BNLs GPP, Line Item and Operating Funded Project programs.Investigates the cost effectiveness of facilities management in relation to the contribution which it makes to bottom-line profits. Concludes that fully cost-effective facilities can sole(prenominal) be achieved where independent benchmarking exists and this leads to a facilities policy.(Bernard Williams)Quality and Effectiveness of Facilities OperationsFor quality and effective facilities operations management administration, books, contract management, cu stomer relations, customer service, data acquisition, delivery, documentation, file management, indexing, interpretation, invoicing, materials management, next, oil painting, quality, quality control, rapport, record keeping, reports, research, safety, sales, scanners, supervisory skills, technical support, knell skills and transportation skills consider significant element for Macdonalds.Operations facilitiesand workers are physically seen or capable of being monitored by customers andthe practice offacility operationsandqualitymanagement is accepted vices also have a tangible product content.Analyse the procedure in Quality and Effectiveness of Facilities OperationsTeam effectiveness as careful by team knowledge and skills are significantly associated with the extent of advance clinical access (ACA) implementation in both primary and force care. Team functioning was significant only in primary care. Facility Management support as measured by personal leaders support for quality improvement and the importance of reduced wait time is also significantly associated with ACA implementation, but practical facility management support and organizational culture is not. Team effectiveness partially mediated the kin between extent of implementation and personal leadership support. Findings support the profound theory that implementation of clinical innovations depends on both individual staff and a more complex dynamic of individuals operating within work units in the larger organization like Macdonalds.ReferencesArticlesChristine Williams, The state of quality management in six leisure related research sites 1998, Issue 2, rapscallion 95 to 103, Publisher, MCB UP Ltd.Bernard Williams, Cost-effective facilities management a practical approach 1996, volume 14, Publisher MCB UP Ltd.http//www.iiml.ac.in/faculty_staff_operations_management.htmlhttp//mitsloan.mit.edu/omg/om-definition.phphttp//www.strath.ac.uk/siom/whatis/http//www.bifm.org.uk/bifm/about/facilities

Construct Theory of Personality | Analysis

Construct supposition of temperament AnalysisDescribe Kellys personal remodel supposition of record, and match this get along with separate psychological theories of character.Over the geezerhood psychologists stool autocratic different theories to define observable differences in individuals personalities (Chamorro-Premuzic, 2011). The biography of temperament psychology datedates vack for man centuries and has been traced as far as quaternary centries before Christ (Cervone, 2013). Earlier records of spirit theories each told tended to have a philosophical fundament. Suc as Aristotle who believed that personality could be broken down into four facors, iconic which ddepicted an individuals social place within society (Ryckman, 2012).). During the mid eighteenth century personality theories began to move towards meurological assumptions to explain conduct and personality which take an anatomy perspective, for example Gall argued that by measuring the skull definitions could be displace regarding an individuals personality type (ref). During the 1920s Freud famousy conceitualised personality indications in relation with cognizant and unconcsioucs thoughts which depicted behaviour (ref). The psychodynamic address move towars homophileist onslaughtes to personality in the 1940s and 1950s with Maslows exploitation of th eh hierarchy of needs access surmisalRogers in the latte 1950s who argued that we strive to acieve our best according to our persoaity fetching influence fro the likes of Maslow (Ryckman, 2012). Finally, cognitive psychology is the most modern approach to pinch personality. Cognitive psychology refers to the study of mental act upon ones and adopts a to a long extent biological approach which has been integrated significantly into modern perceptiveness of personality psychology (Eysenck Keane, 2010). Personality theories attempt to understand behavioural genetic mutation in individuals victimisation a r ange of psychological characteristic definitions such(prenominal) as draw in and extrovert personality types (Chamorro-Premuzic, 2011). A significant amount of earlier investigate focused upon personality marks as universe polygenic particularly in the behaviourist and psychodynamic theories (Eaves, Eysench, Martin, Eaves, 2014) and before the 1950s it was prevalently accepted that personality traits were catching which followed with an influx of twin rootaged studies (Allport, 1937).In 1955, George Kelly developed the personal hold hypothesis. Personal make water theory was designed as an alternative approach to sense individual personality which viewed personality as an individual see (Maktby, Day Macaskill, 2007). During the 1950s Kelly revolutionalised the ways in which personality and human understanding were approached by moving away from the behaviourist and psychodynamic approaches. Instead the personal consttuct theory was deeply scientific adopting a phenome nological approach which moved away from the more favoured observational approaches to personality research methodology (Chamorro-Premuzic, 2011). Using this phenomenological approach personal construct theory allows for variation to be made in personality so as not to refine it into categories but whilst also accept that personality can change either thrugh individual of social influences (Chamorro-Premuzic, 2011). Additionally, the sceitnific approach to personal construct theory means that it take a qualitative research perspective which give s the teory greater research force out than other methods such as the psychodynamic and behaviourist which be heavily colorful towards tierce-figure methodologies.(Ryckman, 2012).The personality construct theory changed personality theory in the 1950s by presenting the view that community should be treated as scientists. Kelly argued that individuals undertake an ongoing experiment from which their understanding of the world continuall y develops ( Chamorro-Premuzic, 2011). Kelly believed that during this observational process the individual would internalise ideas of reality which would lead to a greater understanding of the world (Kelly, 1963). Interpretations, observations, experiences formed the basis of the personality construct theory (Kelly, 1963). The personal construct psychology stance challences the notion that experience should precisely be separated into categories of thining and feeling and how these impact upon individual personality and behaviour (Raskin, 2013). Kelly successfully argued towards a scientific, quantifiable approach to understanding personality traits stock-still, the approach has received extensive criticism for failing to incorporate an estimate for sensation. Chiari (2013) has declargond that previously Kellys approach to the personal construct theory has failed to let in the role of emotion whch is considered by many modern psychologists to be vestigial to the development o f personality. Chiari (2013) has stated that instead Kelly overlooks what would experiences which would normally come under the realms of emotion and suggested instead constructivist epistemology approach. However, it has been argued that the use of tese transitions o not aquately account for the role of emotion in human life (Chiari, 2013). For example, the cognitive approach to understanding personality has viewed personality consociate to resulted in a deficit in the schemata which wauses issues relate to judgement and cognitive error (Eysenck Keane, 2010).Fundamental to Kellys approach and what seperates the pesnal construct theory from other approaches is the argument that expectation and prediction drive the human mind ((Maktby, Day, Macaskill, 2007). Kelly believed that from this events can be predicted and anticipated in a process of continual personal development which was not centred upon predisposed genetics or biological factors (Maktby, Day, Macaskill, 2007). Kelly (1963) believed passionately that personality development aimed for the individual to achieve tip knowledge of the world around them from which they could develop a sense of egotism and belonging (Maktby, Day, Macaskill, 2007). Similarly to Kelly (1963) Rogers (1947) believed that perception of self was the driving factor after part behaviour and understanding of the world and initiationd successful non-directive theory upon this rule Similarly to Kelly, Rogers believed that personality development was a lifelong, ongoing process of development (Rogers, 1963). However, Rogerss theory of self-actualisation has been heavily criticised for providing very limited understanding and practical application within human personality in the twentieth century and in modern western society (Geller, 1982).Viktor Frnkl was another highly inflencital humanist psychologist Austrian neurologist and psychiatrist.Frankl delwas highly influential in the development of existential therapy as well as being a source of significant in the development of humanist psychology. Frankl was a holocaust survivor and a great deal of his work fucesd upon seeing absolute in the darkest of scenarios, his work on suicisde prevention strategies received significant attention.Frankl belived that people were innate(p)ly driven by a desire to find meaning in life which allowed people to survive and overcome incredibly dark and traumatic experiences.Franks experience in the concent symmetryn camps shaped his therapeutic approach and philospophical approach to psychology. Franls work exhibit the impact of socio-polictical influences on personal development by demonstrating the innate human drive to find positives in desperate circumstances and suffericng.George Kelly believed that cosmos had an innate need to gain knowledge and experiences from their surround throughout all stages of life (Butt, 2008). Dependent upon these life experiences the personal construct theory presented a flexible a nd highly person centred approach to personality (Kelly, 1963). Kelly believed that by constructing a situation based upon previous experience and what we have learnt from homogeneous in the past allows individuals to be active problem solvers who can formulate unblemished hypotheses for the future (Butt, 2008). One of the key strengths of the personal construct system is that the theory has allowed for reliable behavioural predictions to be made on an individual basis and throughout adult life which do not rely upon preconstructed personality traits or genetic factors (Butt, 2008). For example, personality trait theory focuses upon quantifiable personality traits which are used to predict individual thought processes and behaviour (Chamorro-Premuzic, 2011). trait theorists have argued that individual personalities individuals can be understood in cost of returning patterns of thoughts, emotions and behaviour which can be scientifically examined using quantitative methodologies (John, Robins Pervin, 2008). However, there are a number of issues and implications relating to stereotype colliery when all individuals are reasond dependent upon their personality traits.To demonstrate this Lee and Adams-Webber (1987) conducted a projective test of the well-to-do divide hypothesis in a perosnltiy trait stereotypy setting. The golden raio is normally used in mathematics and refers to two quantifiable objects being in the golden ration if their ratio is equal to the ratio of their sum to the larger of the two objects qunantitities.Lee and Adams-Webber (1987) conducted a projective test o the golden section hypothesis during which twenty-fourtdents were required to complete a grid which categorise their personalities into ten comic book characters using twelve bipolar constructs as the basis for their selections such as generous-mean. The oerall results identified that the comparison of characters which were assigned to positive poles of constructs was 0.615 whi ch was identified to be significantly in line with the golden section (approximately 0.618).That is, out of 2, 880 judgements, 1772 were identified to be positive in nature which agree the mathematical model fo the golen section hypothesis. This These results suggest that the proportion of positive personality jusdemetns can be computed to be approximately 0.615 which is very airless to the experimenters hypothesised estimate of 0.618. The experimenters have also reported that simpliar results were identified using similar sets of ersonality constructs. The study has also ifentified the blackball aspects of negative judementss and stereotypes which can be construed base upo appearance nd impressiin the society.ons which cause individuals to assign a negative construct with further implicationsHowever, despite the limitations the trait theory approach to personality testing re mains to be a popular choice by researchers receivable to the ability to provide an accurate descriptio n of an individuals personality which can be accurately assessed scientifically. Similarly to the person construct theory personality traits are universal and relevant regardless of age, race or gender however they are more concrete and less flexible which has formulated the theories main criticism (Ryckman, 2012). Furthermore, as th study by Lee and Adams-Webber (1987) demonstrated to an extent the trait theory approach does not adequately account for issues such as abnormal personality disorders and can encourage negative personality stereotypy (Chamorro-Premuzic, 2011).Throughout the history of personality theory, the hereditary and biological explanation has had a tendency to be overused in research. A substantive proportion of this work has relied heavily upont win and adoption studies. However, the reliance on such studies has caused a large amount of criticism in recent years where a more integrated approach to research has been favoured. Twin studies have a number of experim ental biases including reliabilitu and replicability, the results tend not to be generalisable to the general population due to the unique nature of the twin relationship and nurturing environment (Eaves, Eysneck, Martin Eaves, 2014). Loehlin, McCrae, Costa and John (1998) investigated the heritability fctor of the Big Five personality imensions using information taken from the National Merit Trwin study The researchers used behaviour-genetic models to identify similiarites bbtetween the three separate measures the results of the model identifie that the Big Five personality dimesntions were significantly heritable and substantially so which was ine wih other similar studies. No significant variation was identified between gender, for measures agreeableness and conscientiousnsess shared environment was found to be measure specific and for estraversiona nd neuroticisim models which ncorporated a genetic element provided wear fits.The results from are consistent across the majority of twin and genetic base studies for all five of the Big Five Personality Facts. For example, Jang, Liversley Vemon (1996) identified the pursuit braod genetic influence on the five demensions of Neuroticism, extraversion, Openness, Agreeableneess, and Conscentiousness at 41%, 53%, 61%, 41% and 44% rerospectovely.Overall, it has been concluded that there is a immobile genetic component to the individual differences basis to theories of personality which overwhelms theories of learnt traits (Ryckman, 2013). Overall, when Kellys theory of personality is compared to the humanist, behaviourist and psychodynamic theories, the approach provides an accurate scientific model for understanding personality and one which can be applied without limitation in childhood and adulthood. Personal construct theory has a significant streghth in its detailed and holistic view which has significantly increased understanding in individual differences in regardto personality rather than theoryies such as the trait theory (Eynsneck) which has viewed personality as being biologically determined and et in rigid categories which leaves little room for individual adaption and variation (ref).( Langdridge Taylor, 2007). However, there are issues of generalisability with the personal construct theory which are less of an issue compared with other approachs such as thetrai thery,ReferencesAllport, G. W. (1937).Personality. Holt, New York.Butt, T. (2008). George Kelly The psychology of personal constructs (Mind shapers). Palgrave Macmillan USA.Bleidorn, W., Klander, C., Caspi, A. (2014). The behavioural genetics ofpersonality development in adulthood- classic, contemporary and future trends. European journal of personality, 28, 244-245.Chamorro-Premuzic, T. (2011). Personality and individual differences 2nd edition. John Wiley and Sons, UK.Cervone, D. (2013). Personality psychology. John Wiley and Sons, UK.Chiari, G. (2013). Emotion in personal construct theory A controversial questio n. ledger of constructvist psychology, 26, 249-261.Eysenck, M., Keane, M, T. (2010). Cognitive psychology A students handbook, 6th edition. psychology press, USA.Eaves, L, J., Eysench, H, J., Martin, N, G, L, ., Eaves, J. (2014). Genes,culture, and personality An empirical approach. schoolman press limited, London.Frankl, V, E. (2008). Mans search fofr meaning.Rider and Co, USAGeller, L. (1982). The failure of self-actualization theory. A revaluation of Carl Rogersand Abraham Maslow. Journal of humanistic psychology, 22, 56-73.Jang, K, L., Livesly, W, J., Vemon, P, A. (1996). Heritability of the Big FivePersonality dimensions and their facests A twin study. Journal of personality, 64, 577-592.John, O, P., Robins, R, W., Pervin, L, A. (2008). handbook of personality, third edition Theory and research. The Guildford press, New York.Kelly, G. (1963). Theory of personality Psychology of personal constructs. W. W. Norton and Company, New York.Lee, C., Adams-Webber, J. (1987 ). A projective test of the golden sectionhypothesis. Social behaviour and personality, 15, 169-175.Loehlin, J, C, McCroe, R, R., Costa, P, T., John, O, P. (1998). Heritabilities of common and measure-specific component off the big five personality factors. Journal of research in personality, 32, 431-453.Langdridge, D., Taylor, S. (2007). Critical readings in social psychology. The open university press, UK.Maktby, J., Day, L., Macaskill, A. (2007). Personality, exclusive Differences and Intelligence 3rd edition. Pearson education limited, UK.Rogers, C, R. (1947). Some observations on the organization of personality.American psychologist, 2, 358-368.Rogers, C, R. (1963). The concept of the fully functioning person. Psychotherapy Theory, research and practice, 1, 170-126.Ryckman, R. (2012). Theories of personality. Wadsworth publishing Co Inc, USA.Raskin, J,, D. (2013). Thinking,, feeling, and being human. Journal of constructivist psychology, 26, 181-186.

Metrics and Models in Software Testing

poetic rhythm and Models in package running playingHow do we treasure the progress of interrogation? When do we release the softw ar system? Why do we devote to a greater extent conviction and re characters for evidenceing a particular faculty? What is the dependableness of packet at the while of release? Who is responsible for the filling of a poor mental exam suite? How m both work shifts do we c at onceptualise during test? How much meter and re extensions be undeniable to test a softw atomic subject 18 system? How do we raise up along the potential of test suite? We whitethorn keep on framing much(prenominal)(prenominal)(prenominal) questions without much driving? However, conclusion answers to such questions be not easy and whitethorn subscribe epochal amount of effort. Softwargon testing cargonfuls whitethorn avail us to invoice and quantify many things which whitethorn pit approximately answers to such important questions.10.1 Softwargo n rhythmic patternWhat targetnot be visord, piece of tailnot be controlled is a mankind in this world. If we want to control something we should first be able to bar it. Therefore, boththing should be measurable. If a thing is not measurable, we should win an effort to make it measurable. The argona of measurement is truly important in e really subject field and we take for mature and establish poetic rhythm to quantify respective(a) things. However, in software engineering this area of measurement is still in its evolution stage and may regard signifi stackt effort to make it mature, scientific and effective.10.1.1 Measure, Measurement and MetricsThese terms are often used interchangeably. However, we should understand the difference amongst these terms. Pressman explained this clearly as PRES05A measure provides a quantitative indication of the extent, amount, dimension, capacity or size of some attri entirelyes of a mathematical product or movement. Measuremen t is the act of determining a measure. The metric unit is a quantitative measure of the degree to which a product or butt possesses a presumption attribute. For example, a measure is the list of strokes undergo during testing. Measurement is the way of recording such misfortunes. A software metric may be add up way out of strokes experient per bit during testing.Fenton FENT04 has define measurement asIt is the process by which scraps or symbols are assigned to attributes of entities in the real world in such a way as to c all(prenominal) them according to clearly outlined rules.The grassroots issue is that we want to measure every attribute of an entity. We should embed out established prosody to do so. However, we are in the process of evolution poetic rhythm for many attributes of various entities used in software engineering.Software rhythmic pattern can be specify as GOOD93 The continuous finishing of measurement found techniques to the software growth p rocess and its products to supply purposeful and sequencely management training, together with the use of those techniques to improve that process and its products. umteen things are covered in this definition. Software rhythmic pattern are think to measures which, in turn, involve issue forths for quantification, these functions are used to take a crap better product and improve its related process. We may handle to measure tonicity attributes such as testability, complexity, dependableness, maintainability, expertness, portability, enhanceability, usability etc.for a software. We may besides want to measure size, effort, development season and re reference points for a software.10.1.2 ApplicationsSoftware inflection are applicable in all phases of software development life cycle. In software requirements and analysis phase, where output is the SRS entry, we may pose to estimate the cost, workforce requirement and development age for the software. The client ma y homogeneous to contend cost of the software and development age before signing the contract. As we all know, the SRS document acts as a contract amidst customer and developer. The readability and effectiveness of SRS document may swear out to accession the assumption level of the customer and may provide better foundations for designing the product. rough prosody are acquirable for cost and size estimation interchangeable COCOMO, Putnam resource allocation imitate, function point estimation manakin etc. rough inflection are excessively available for the SRS document equal usual figure of mistakes found during verification, change request frequency, readability etc. In the design phase, we may standardized to measure stability of a design, coupling amongst modules, cohesion of a module etc. We may also handle to measure the amount of entropy input to a software, processed by the software and also produced by the software. A count of the amount of info input t o, processed in, and output from software is called a info social organisation metric. many another(prenominal) such metrics are available like hail of variables, anatomy of operators, material body of operands, play of live variables, variable spans, module answerlessness etc. Some information flow metrics are also fashionable like FANIN, FAN OUT etc.Use compositors cases may also be used to design metrics like tally actors, counting use cases, counting crook of links etc. Some metrics may also be knowing for various applications of websites like sum up of static web pages, number of dynamic web pages, number of internal page links, word count, number of static and dynamic kernel objects, while taken to search a web page and come up the desired information, similarity of web pages etc. Software metrics render number of applications during murder phase and after the completion of such a phase. Halstead software size measures are applicable after coding like tok en count, course length, course of instruction volume, program level, difficulty, estimation of sequence and effort, style level etc. Some complexity measures are also prevalent like cyclomatic complexity, knot count, feature count etc. Software metrics have found good number of applications during testing. One area is the dependableness estimation where popular models are Musas basic death penalty succession model and Logarithmic Poisson action time model. Jelinski Moranda model JELI72 is also used for the calculation of reliableness. Source code coverage metrics are available that consider the region of source code covered during testing. Test suite effectiveness may also be metrical. look of mischances experient per unit of time, number of paths, number of independent paths, number of du paths, percentage of statement coverage, percentage of break condition covered are also recyclable software metrics. sustenance phase may have many metrics like number of faults reported per year, number of requests for changes per year, percentage of source code modified per year, percentage of obsolete source code per year etc.We may puzzle number of applications of software metrics in every phase of software development life cycle. They provide meaningful and timely information which may help us to take corrective actions as and when postulate. Effective implementation of metrics may improve the timbre of software and may help us to deliver the software in time and within budget.10.2 Categories of MetricsThere are two broad categories of software metrics to wit product metrics and process metrics. Product metrics describe the characteristics of the product such as size, complexity, design features, performance, aptitude, reliability, portability, etc. Process metrics describe the effectiveness and whole gradation of the processes that produce the software product. Examples are effort inevitable in the process, time to produce the product, effect iveness of break removal during development, number of defects found during testing, maturity of the process AGGA08.10.2.1 Product metrics for testingThese metrics provide information about the testing status of a software product. The info for such metrics are also generated during testing and may help us to know the quality of the product. Some of the basic metrics are devoten as(i) result of ill lucks experient in a time legal separation(ii) Time interval between mishaps(iii) Cumulative misadventures experienced upto a specified time(iv) Time of visitation(v) Estimated time for testing(vi) Actual testing timeWith these basic metrics, we may find some surplus metrics as devoted below(i)(ii) Average time interval between misfortunes(iii) upper limit and minimum failures experienced in any time interval(iv) Average number of failures experienced in time intervals(v) Time remaining to complete the testing.We may design similar metrics to find the indications about the q uality of the product.10.2.2 Process metrics for testingThese metrics are developed to monitor the progress of testing, status of design and development of test cases and outcome of test cases after murder.Some of the basic process metrics are assumption below(i) subprogram of test cases designed(ii) Number of test cases pull throughd(iii) Number of test cases passed(iv) Number of test cases failed(v) Test case performance time(vi) innate consummation time(vii) Time spent for the development of a test case(viii) centre time spent for the development of all test casesOn the posterior of above direct measures, we may design by-line additional metrics which may convert the base metric data into more(prenominal) useful information.(i) % of test cases executed(ii) % of test cases passed(iii) % of test cases failed(iv) rack up actual execution time / score estimated execution time(v) Average execution time of a test caseThese metrics, although simple, may help us to know the progress of testing and may provide meaningful information to the testers and reckon manager.An effective test plan may force us to fix data and convert it into useful metrics for process and product both. This document also guides the organization for future projects and may also suggest changes in the existing processes in order to produce a good quality maintainable software product.10.3 Object Oriented Metrics used in TestingObject oriented metrics capture many attributes of a software and some of them are relevant in testing. Measuring structural design attributes of a software system, such as coupling, cohesion or complexity, is a promising approach towards early quality assessments. There are several metrics available in the literature to capture the quality of design and source code.10.3.1 Coupling MetricsCoupling similaritys increase complexity, reduce encapsulation, potential reuse, and limit understanding and maintainability. The coupling metrics requires information about attribute usage and method invocations of opposite circlees. These metrics are disclosen in table 10.1. Higher nurtures of coupling metrics indicate that a carve up under test will require more number of stubs during testing. In addition, each interface will require to be tested thoroughly.MetricDefinitionSourceCoupling between Objects. (CBO)CBO for a class is count of the number of other classes to which it is coupled.CHID94Data stimulus generalisation Coupling (DAC)Data Abstraction is a technique of creating new data tokens suited for an application to be programmed.DAC = number of ADTs defined in a class.LI93Message Passing Coupling. (MPC)It counts the number of send statements defined in a class.Response for a Class (RFC)It is defined as set of methods that can be potentially executed in response to a pass along received by an object of that class. It is presumption byRFC=RS, where RS, the response set of the class, is granted byCHID94Information flow-establish c oupling (ICP)The number of methods invoked in a class, weighted by the number of parameters of the methods invoked.LEE95Information flow-establish inheritance coupling. (IHICP)Same as ICP, but only counts methods invocations of ancestors of classes.Information flow-based non-inheritance coupling (NIHICP)Same as ICP, but only counts methods invocations of classes not related through inheritance.Fan-inCount of modules (classes) that call a stipulation class, plus the number of global data elements.BINK98Fan-outCount of modules (classes) called by a given module plus the number of global data elements altered by the module (class).BINK98Table 10.1 Coupling Metrics10.3.3 heritage MetricsInheritance metrics requires information about ancestors and descendants of a class. They also collect information about methods overridden, contractable and added (i.e. neither inherited nor overrided). These metrics are summarized in table 10.3. If a class has more number of children (or sub classes) , more amount of testing may be required in testing the methods of that class. More is the depth of inheritance tree, more complex is the design as more number of methods and classes are involved. Thus, we may test all the inherited methods of a class and testing effort well increase accordingly.MetricDefinitionSourcesNumber of Children (NOC)The NOC is the number of nimble subclasses of a class in a hierarchy.CHID94Depth of Inheritance head (DIT)The depth of a class within the inheritance hierarchy is the upper limit number of steps from the class node to the root of the tree and is measurable by the number of ancestor classes.Number of Parents (NOP)The number of classes that a class directly inherits from (i.e. multiple inheritance).LORE94Number of Descendants (NOD)The number of subclasses (both direct and indirectly inherited) of a class.Number of Ancestors (NOA)The number of superclasses (both direct and indirectly inherited) of a class.TEGA92Number of Methods Overridden (NMO) When a method in a subclass has the same name and type signature as in its superclass, then the method in the superclass is give tongue to to be overridden by the method in the subclass.LORE94Number of Methods Inherited (NMI)The number of methods that a class inherits from its super (ancestor) class.Number of Methods Added (NMA)The number of new methods added in a class (neither inherited, nor overriding).Table 10.3 Inheritance Metrics10.3.4 Size MetricsSize metrics indicate the length of a class in terms of lines of source code and methods used in the class. These metrics are given in table 10.4. If a class has more number of methods with greater complexity, then more number of test cases will be required to test that class. When a class with more number of methods with greater complexity is inherited, it will require more rigorous testing. Similarly, a class with more number of public methods will require thorough testing of public methods as they may be used by other classes.Met ricDefinitionSourcesNumber of Attributes per Class (NA)It counts the enumerate number of attributes defined in a class.Number of Methods per Class (NM)It counts number of methods defined in a class.Weighted Methods per Class (WMC)The WMC is a count of sum of complexities of all methods in a class. Consider a class K1, with methods M1,.. Mn that are defined in the class. Let C1,.Cn be the complexity of the methods.CHID94Number of public methods (PM)It counts number of public methods defined in a class.Number of non-public methods (NPM)It counts number of private methods defined in a class.Lines Of Code (LOC)It counts the lines in the source code. Table 10.4 Size Metrics10.4 What should we measure during testing?We should measure every thing (if possible) which we want to control and which may help us to find answers to the questions given in the beginning of this chapter. Test metrics may help us to measure the current performance of any project. The collected data may become histor ical data for future projects. This data is very important because in the absence of historical data, all estimates are middling the guesses. Hence, it is essential to record the key information about the current projects. Test metrics may become an important indicator of the effectiveness and efficiency of a software testing process and may also notice risky areas that may need more testing.10.4.1 TimeWe may measure many things during testing with respect to time and some of them are given as1) Time required to run a test case.2) Total time required to run a test suite.3) Time available for testing4) Time interval between failures5) Cumulative failures experienced upto a given time6) Time of failure7) nonstarters experienced in a time intervalA test case requires some time for its execution. A measurement of this time may help to estimate the total time required to execute a test suite. This is the simplest metric and may estimate the testing effort. We may calculate the time av ailable for testing at any point in time during testing, if we know the total allotted time for testing. Generally unit of time is seconds, minutes or hours, per test case. Total testing time may be defined in terms of hours. Time needed to execute a plotted test suite may also be defined in terms of hours.When we test a software, we experience failures. These failures may be record in different ways like time of failure, time interval between failures, cumulative failures experienced upto given time and failures experienced in a time interval. Consider the table 10.5 and table 10.6 where time based failure specification and failure based failure specification are givenSr. No. of failure occurrencesFailure time measured in minutesFailure intervals in minutes1121222614335094380355012670207106368125199 peerless hundred fifty-five301020045Table 10.5 Time based failure specificationTime in minutesCumulative failuresFailures in interval of 20 minutes20010140040360050180060110006001200701 1400801160090118009002001001Table 10.6 Failure based failure specificationThese two tables give us the idea about failure pattern and may help us to define the following1) Time taken to experience n failures2) Number of failures in a particular time interval3) Total number of failures experienced after a specified time4) Maximum / minimum number of failures experienced in any well-ordered time interval.10.4.2 Quality of source codeWe may know the quality of the delivered source code after reasonable time of release employ the following formulaWhere WDB Number of weighted defects found before releaseWDA Number of weighted defects found after releaseThe weight for each defect is defined on the basis of defect abrasiveness and removal cost. A severity is assigned to each defect by testers based on how important or right is the defect. A lower value of this metric indicates the less number of error detection or less serious error detection.We may also calculate the number of defects per execution test case. This may also be used as an indicator of source code quality as the source code progressed through the series of test activities STEP03.10.4.3 Source Code CoverageWe may like to execute every statement of a program at least once before its release to the customer. Hence, percentage of source code coverage may be calculated asThe higher value of this metric given confidence about the effectiveness of a test suite. We should write additional test cases to cover the uncovered portions of the source code.10.4.4 Test Case faulting DensityThis metric may help us to know the efficiency and effectiveness of our test cases.Where Failed test case A test case that when executed, produced an undesired output.Passed test case A test case that when executed, produced a desired outputHigher value of this metric indicates that the test cases are effective and efficient because they are able to detect more number of defects.10.4.5 Review EfficiencyReview efficiency is a m etric that gives brainstorm on the quality of review process carried out during verification.Higher the value of this metric, better is the review efficiency.10.5 Software Quality Attributes Prediction ModelsSoftware quality is dependent on many attributes like reliability, maintainability, fault proneness, testability, complexity, etc. Number of models are available for the yellion of one or more such attributes of quality. These models are especially beneficial for large-scale systems, where testing experts need to tenseness their attention and resources to problem areas in the system under development.10.5.1 Reliability ModelsMany reliability models for software are available where emphasis is on failures instead than faults. We experience failures during execution of any program. A fault in the program may lead to failure(s) depending upon the input(s) given to a program with the purpose of execution it. Hence, time of failure and time between failures may help us to find r eliability of software. As we all know, software reliability is the fortune of failure free operation of software in a given time under specified conditions. Generally, we consider the calendar time. We may like to know the probability that a given software will not fail in one month time or one week time and so on. However, most of the available models are based on execution time. The execution time is the time for which the computer actually executes the program. Reliability models based on execution time normally give better results than those based on calendar time. In many cases, we have a mapping table that converts execution time to calendar time for the purpose of reliability studies. In order to differentiate both the timings, execution time is represented byand calendar time by t.Most of the reliability models are applicable at system testing level. Whenever software fails, we note the time of failure and also try to locate and correct the fault that caused the failure. D uring system testing, software may not fail at regular intervals and may also not follow a particular pattern. The fun in time between successive failures may be exposit in terms of following functions () average number of failures upto time () average number of failures per unit time at time and is known as failure impregnation function.It is expect that the reliability of a program increases collectible to fault detection and correction over time and hence the failure military strength minifys accordingly.(i) Basic Execution Time ModelThis is one of the popular model of software reliability assessment and was developed by J.D. genus Musa MUSA79 in 1979. As the name indicates, it is based on execution time (). The basic assumption is that failures may occur according to a non-homogeneous poisson process (NHPP) during testing. Many examples may be given for real world events where poisson processes are used. Few examples are given as* Number of users using a website in a giv en period of time.* Number of persons requesting for railway tickets in a given period of time* Number of e-mails expected in a given period of time.The failures during testing represents a non-homogeneous process, and failure frenzy decreases as a function of time. J.D. Musa assumed that the decrease in failure excitement as a function of the number of failures observed, is eonian and is given asWhere Initial failure rapture at the belong of testing. Total number of failures experienced upto infinite time Number of failures experienced upto a given point in time.Musa MUSA79 has also given the kinship between failure passion () and the mean failures experienced () and is given in 10.1.If we take the first derivative of compare given above, we get the slope of the failure strong point as given belowThe blackball sign shows that there is a negative slope indicating a decreaseing panache in failure eagerness.This model also assumes a uniform failure pattern meaning thereby equal probability of failures due to various faults. The kin between execution time () and mean failures experienced () is given in 10.2The derivation of the relationship of 10.2 may be obtained asThe failure intensity as a function of time is given in 10.3.This relationship is useful for calculating present failure intensity at any given value of execution time. We may find this relationshipTwo additional equations are given to calculate additional failures required to be experienced to reach a failure intensity intention (F) and additional time required to reach the physical object. These equations are given as Where Expected number of additional failures to be experienced to reach failure intensity object glass. Additional time required to reach the failure intensity objective. Present failure intensity Failure intensity objective. and are very interesting metrics to know the additional time and additional failures required to get a failure intensity objective.Example 10.1 A program will experience 100 failures in infinite time. It has now experienced 50 failures. The initial failure intensity is 10 failures/hour. Use the basic execution time model for the following(i) Find the present failure intensity.(ii) Calculate the decrement of failure intensity per failure.(iii) Determine the failure experienced and failure intensity after 10 and 50 hours of execution.(iv) Find the additional failures and additional execution time needed to reach the failure intensity objective of 2 failures/hour.Solution(a) Present failure intensity can be calculated using the following equation(b) reduction of failure intensity per failure can be calculated using the following(c) Failures experienced and failure intensity after 10 and 50 hours of execution can be calculated as(i) After 10 hours of execution(ii) After 50 hours of execution(d) and with failure intensity objective of 2 failures/hour(ii) Logarithmic Poisson Execution time modelWith a small modification in the failure intensity function, Musa presented logarithmic poisson execution time model. The failure intensity function is given asWhere Failure intensity decay parameter which represents the relative change of failure intensity per failure experienced.The slope of failure intensity is given asThe expected number of failures for this model is always infinite at infinite time. The relation for mean failures experienced is given asThe expression for failure intensity with respect to time is given asThe relationship for additional number of failures and additional execution time are given asWhen execution time is more, the logarithmic poisson model may give large value of failure intensity than the basic model.Example 10.2 The initial failure intensity of a program is 10 failures/hour. The program has experienced 50 failures. The failure intensity decay parameter is 0.01/failure. Use the logarithmic poisson execution time model for the following(a) Find present failure intensity.(b) Calcu late the decrement of failure intensity per failure.(c) Determine the failure experienced and failure intensity after 10 and 50 hours of execution.(d) Find the additional failures and additional and failure execution time needed to reach the failure intensity objective of 2 failures/hour.Solution(a) Present failure intensity can be calculated as= 50 failures= 50 failures= 0.01/faluresHence= 6.06 failures/hour(b) Decrement of failure intensity per failure can be calculated as(c) Failure experienced and failure intensity after 10 and 50 hours of execution can be calculated as(i) After 10 hours of execution(ii) After 50 hours of execution(d) and with failure intensity objective of 2 failures/hour(iii) The Jelinski Moranda ModelThe Jelinski Moranda model JELI72 is the earliest and simples software reliability model. It proposed a failure intensity function in the form ofWhere = perpetual of proportionalityN = total number of errors presenti = number of errors found by time interval t i.This model assumes that all failures have the same failure rate. It means that failure rate is a step function and there will be an improvement in reliability after fixing an error. Hence, every failure contributes equally to the overall reliability. Here, failure intensity is directly proportional to the number of errors remaining in a software.Once we know the value of failure intensity function using any reliability model, we may calculate reliability using the equation given belowWhere is the failure intensity and t is the operating time. dismount the failure intensity and higher is the reliability and vice versa.Example 10.3 A program may experience 200 failures in infinite time of testing. It has experienced 100 failures. Use Jelinski-Moranda model to calculate failure intensity after the experience of 150 failures?SolutionTotal expected number of failures (N) = 200Failures experienced (i) =100Constant of proportionality () = 0.02We know= 2.02 failures/hourAfter 150 failur es= 0.02 (200-150+1)=1.02 failures/hourFailure intensity will decrease with every additional failure experience.10.5.2 An example of fault prediction model in practiceIt is clear that software metrics can be used to capture the quality of object oriented design and code. These metrics provide ways to evaluate the quality of software and their use in earlier phases of software development can help organizations in assessing a large software development quickly, at a low cost.To achieve help for planning and executing testing by focusing resources on the fault prone parts of the design and code, the model used to predict faulty classes should be used. The fault prediction model can also be used to identify classes that are prone to have everlasting(a) faults. One can use this model with respect to high severity of faults to focus the testing on those parts of the system that are liable(predicate) to cause serious failures. In this section, we describe models used to find relationshi p between object oriented metrics and fault proneness, and how such models can be of great help in planning and executing testing activities MALH09, SING10.In order to perform the analysis we used public land KC1 NASA data set NASA04 The data set is available on www.mdp.ivv.nasa.gov. The cxlv

Importance Of Profit And Loss Account Accounting Essay

Importance Of gather And want composition rateing EssayThe pull ahead and Loss tarradiddle is a pecuniary Statement which summarizes a companys revenue and expenditure for a specific gunpoint of time, usually prepared annually or quarterly. These work outs provide information that shows the major power of a company to generate profits by increasing its revenues and cut costs. The internet and Loss Account is excessively known as a Statement of get and Loss, an Income Statement or an Income and Expense Statement.IMPORTANCE OF gain ground AND LOSS ACCOUNT Profit and Loss Account represents a companys ability to generate income done their business operations. Many times businesses will affect financing to help create the facilities for their operations. Smaller companies usually obtain border loans that are based on the amount of income a company has make from past operations. Solid Profit and Loss history is essential for acquiring the best loan terms. Profit and l oss debates are important also because many companies are required by law or association membership to complete them. Apart from this, a profit and loss statement will help the company to understand their net income, which may be helpful in decision-making processes. That is, it gives one the information needed to grow or expand his business.KEY ITEMS OF THE PROFIT AND LOSS ACCOUNT Income from Sales exist Of Goods sellGross ProfitOperating ExpensesNet Profit from trading operationsOther IncomeOther ExpensesNet ProfitSTANDARD STRUCTURE OF A CORPORATE PROFIT AND LOSS ACCOUNTProfit and Loss Account for the year endedParticularsRs.ParticularsRs.To Gross Loss.By Gross Profit.To Salaries.By Inte remain receive.To Rent.By Commission Received.To Rent and Rates.By Other Receipts.To Discount Allowed.By Etc., Etc..To Commission Allowed.By Net Loss (Transferred to Capital Account of the Trader)xxxxTo Insurance.To Bank Charges.To Legal Charges.To Repairs.To denote.To Trade Expenses.To Offic e Expenses.To rugged Debts.To Travelling Expenses.To Etc., Etc..To Net Profit (Transferred to Capital Account of the Trader)xxxxProfit and Loss Account for the year ended(Statement Form)ParticularsRs.Rs.Rs.Income From SalesSales.less(prenominal) Sales Returns.Sales Discount..Net Sales.Cost Of Goods SoldStock as on 1stJanuary. acquires.Less Purchase Returns.Net Purchase.Cost Of Goods available for sale.Less Stock as on 31stDecember.COGS (Cost Of Goods Sold).Gross ProfitxxxxxxOperating Expenses marketing Expenses-Sales Salary.Advertising Expenses.Insurance Expenses selling..Store Supplies Expenses.Sundry exchange Expenses.Total Selling Expenses. planetary ExpensesOffice Salaries.Taxes.Insurance Expenses general.Office Supplies Expenses.Sundry General Expenses.Total General Expenses.Total Operating Expenses.Net Profit from operationsxxxxxxOther IncomeRent Income.Other ExpensesInterest Expenses.. cabbage PROFITxxxxxx inclined BELOW IS THE PROFIT AND LOSS ACCOUNT OF TATA STEEL LIMITE D -(This will help us understand the purpose of a Profit and Loss Account and also enable us to understand how a Profit and Loss statement is made.)Profit Loss Tata Steel LtdMar12Mar11Mar10Mar0912 Months12 Months12 Months12 MonthsINCOMESales Turnover37,005.7131,901.9426,757.6026,843.53Excise Duty3,167.202,594.591,816.952,495.21NET SALES33,838.5129,307.3524,940.6524,348.32Other Income0.000.000.000.00TOTAL INCOME34,389.2729,635.2625,272.2424,653.68EXPENDITUREManufacturing Expenses5,608.384,463.653,803.333,349.96Material Consumed9,696.659,222.278,491.428,279.44Personal Expenses3,047.262,618.272,361.482,305.81Selling Expenses1,832.40109.3682.1761.49Administrative Expenses2,119.561,922.331,622.771,518.83Expenses Capitalised-478.23-198.78-326.11-343.65Provisions Made0.000.000.000.00TOTAL EXPENDITURE21,826.0218,137.1016,035.0615,171.88Operating Profit12,012.4911,170.258,905.599,176.44EBITDA12,563.2511,498.169,237.189,481.80Depreciation1,151.441,146.191,083.18973.40Other Write-offs0.000.00 0.000.00EBIT11,411.8110,351.978,154.008,508.40Interest1,925.421,686.271,848.191,489.50EBT9,486.398,665.706,305.817,018.90Taxes3,162.632,912.442,168.502,114.87Profit and Loss for the Year6,323.765,753.264,137.314,904.03Non take place Items372.661,107.89909.49297.71Other Non Cash Adjustments0.000.000.000.00Other Adjustments0.004.540.000.00REPORTED PAT6,696.426,865.695,046.805,201.74KEY ITEMS orientation Dividend0.000.0045.88109.45Equity Dividend1,165.461,151.06709.771,168.95Equity Dividend (%)119.97119.9779.98159.95Shares in Issue (Lakhs)9,712.149,592.148,872.147,305.92EPS Annualised (Rs)68.9571.5856.8871.20The portion highlighted by a black box shows the Profit earned by Tata Steel check from 2008 -2012HOW THE PROFIT AND LOSS ACCOUNT HELPS THE CORPORATE DECISION MAKERS TO SHAPE THEIR DECISIONS?A Profit and Loss account provides a collection of operating information that can be used by bodied decision makers to purify corporate operations. Regular review of this statement can he lp the entrepreneur to adjust the strategic paths of the company based on the prevailing frugal conditions. A Profit and Loss statement also helps outside investors to flyer a firms economic viability in the long run. AlsoAnalyzing a statement of profit and loss gives corporate leading the tools necessary to measure competitors mount up in the market, hence improve their market share.The Profit and Loss account gives a clear view of all the expenses and incomes of the firm, hence a weak analysis of these statements help firms cut down their expenses.Creating a forum through which business unit leaders discuss and help top leaders set performing segments apart from activities that generate less than mediocre revenue. By reviewing the firms revenues and expenses, management can decide which segment to sell.A profit-and-loss report indicates to the rest of the world the corporate segments that are thriving, emphasizing products that positively affect the corporate bottom line.

Contributions Of Martin Luther King

Contributions Of Martin Luther KingMartin Luther was a polemic christian theologian who made a traitificant plowsh ar towards twain the emergence and expression of christianity. Luther questi bingled the widesp pick out rotting of the Catholic church service, exception all in all(a)(a)y frequent during his vitality history prison term. He p granted that assurance alone justifies redemption, as opposed to cracking works, an wildness be promulgated by the clergy. Additionally, Luther highlighted the importance of discussion as he believed that the message of savior had pass mis dwelling housed amongst an overemphasis on ritual and symbolism. He quoted Romans (116-17) For I am non ashamed of the Good News it is the ability of paragon saving all who piss faith Accordingly, Luther believed that Jesus Christ was the ultimate model for homo behaviour. These three key understandings were to ultimately administrationa skeletale the far-reaching constituent Martin Luther would provide to Christianity.Evaluate the donation of unrivaled sanctifyificant soulfulness or school of thought in Christianity (6 marks)Martin Luther was a controversial Christian theologian who made a significant and far reaching contribution towards both the training and expression of Christianity. Born in 1483, Luther lived during a eon of widespread corruption inwardly the Catholic perform. Especially of concern to Luther was the bargain of indulgences, simony and nepotism amongst church leadership.The re new-fangled of the Black Death had left a largely uneducated clergy in Europe. These leaders utilised umpteen forms of corruption to ensure wealth for the Catholic church building, and promised purchasers of indulgences and relics a ticket to heaven.In reply to these problems in 1517, Martin Luther nailed his 95 theses to the door of the Wittenburg Church. Luther wished to reform the Catholic Church and to assure Christian adherents that salvation was at tainable through their faith, not through advanced works. Additionally, Luther highlighted the importance of Scripture as he believed that the message of Jesus had make misplaced amongst an overemphasis on usance, ritual and symbolism. He quoted Romans (116-17) For I am not ashamed of the Good News it is the power of God saving all who swallow faith Accordingly, Luther believed that Jesus Christ was the ultimate model for human behaviour.Luthers actions and consequent excommunication (1521) from the Catholic Church were to ultimately shape his contribution to Christianity. Although the 95 these would be addressed at the Council of Trent (1545-63), the Council essentially dismissed Luthers calls for reform. However, his impact remained. Luther inspired some other reformers and ultimately a new Protestant various of Christianity (and inwardly it Luthers own denomination the Lutheran church) resulted.Assess the contribution of mavin significant person or school of thought i n Christianity (20 marks)Martin Luther was a controversial Christian theologian who made a significant contribution towards both the development and expression of Christianity. Luther was concerned with the widespread corruption prevalent within the Catholic Church during his lifetime, and the subsequent failure of the Catholic Church to address these issues. Three key understandings would lead Martin Luther to devote his life to transforming Catholicism. Firstly, Luther reassure Christian adherents that salvation was attainable through their faith, not through good works. Secondly, he highlighted the importance of Scripture, as he believed that the message of Jesus had become misplaced amongst an overemphasis on tradition, ritual and symbolism. He quoted Romans (116-17) For I am not ashamed of the Good News it is the power of God saving all who have faith This lead to Luthers tercet key understanding, that Jesus Christ was the ultimate model for human behaviour.Christianity befor e LutherSimonyNepotismIndulgences (Salvation)PriesthoodCorruptionSacraments pontifical AuthorityBlack DeathTransubstantiation (Eucharist is the luggage com fragmentisement and blood of Christ) wealthiness of Catholic Church inequalities and sacred shallowness (Luther)Unethical behaviour feel/practices over ritualisedLuthers Actions1517 95 theses on church doorDefied the Catholic ChurchExcommunication (1521)Ultimately, the formation of new VARIANT of Christianity (but remember this was never Luthers mark he wanted to REFORM the Catholic Church). Lutheran Church ground on Luthers views of what individuals need to attain SalvationSacraments (2) Baptism and EucharistConsubstantiation (Eucharist representative of body and blood of Christ)Salvation attainable by the individual, ground on ones faithPublication of Bible in local vernacular GermanScripture focus of religionAuthority Jesus/GodMarried clergysacrament of the Eucharist less formal and less ritualisedChristianity after LutherWidespread questioning of Catholic ChurchBirth of new Christian variant ProtestantismDevelopment of Protestant denomination Lutheran, Calvinist Baptists, Church of England etcWhilst Luthers protests started as an effort to purify the life and teachings of the Roman Catholic Church, it eventually produced separate churches that grew into a third major(ip) strand of Christianity to stand alongside Eastern Orthodoxy and Roman Catholicism. (Living Religion schoolbook p98)Counter Reformation (the catholic Churchs response to the Protestant Reformation)Council of Trent from 1545-1563 upheld papal primacy by proclaiming that Scripture and tradition ar equally important and complementary sources of Gods revelation, and by clarifying the Roman Catholic view in the seven sacraments.The evangelical Awakening a dramatic weird renewal in westerly ChristianityVatican II the twenty-first ecumenical council in the history of the Catholic Church (1962-1965). Three major aims spiri tual renewal in the light of the gospel, modify church teaching, discipline and organization, and the promotion of unity for all Christians (ecumenism)Describe the contribution of ONE significant person or school of thought in Islam(3 marks) imaum Al Shafi is a significant and influential person within Moslem history. Undertaking a brassatic revision and organisation of the living Muslim rectitude, Al Shafi naturalised a system of adaptation of Moslem jurisprudence which he termed Usul al-Fiqh. This method incorporated the already alert sources of jurisprudence, the script and the Sunnah, however, it dictated additional authority to both the Ijma and the Qiyas. Shafi was inspired by the teachings of Muhammad, who believed in the importance of the scholar since the cure of ignorance is to ask and learn.Evaluate the contribution of ONE significant person or school of thought in Islam(6 marks) imaum Al Shafi (767-820CE) is a significant individual within Islam. Shafi was bo rn during a time when confusion and disorder over the Islamic law was creating well-disposed instability and corruption within society. Al-Shafi wished to resolve the differences in the midst of the two existing schools of thought in order to create a uniform response to situations which arose passim the many new Islamised states, his historic achievement was to forestall the development of autarkic regional systems base on Medina or Kufa (Ruthven) Shafi dedicated himself to this caper in his firm tone that the purity of the faith had to be maintained.Al Shafis creation of a unified system of jurisprudence subsequently allowed great cooperation within the Islamic world. In the Kitab al-Risala, Shafi outlined Usul al-Fiqh which emphasised the importance of the Quran, Sunnah, Ijma and the Qiyas. Of these he believed that the Quran as the augur word of Allah held the just about significance.Additionally, Shafis commitment to find the isnad, or string of transmission of the hadith, earned him enormous respect amongst sharp circles. Shafis interpretation of Islamic jurisprudence eventually led to the creation of the third major Sunni school of thought. This interpretation of Sharia law continues to be followed by millions of Muslims in contemporary society.Assess the contribution of ONE significant person or school of thought in Islam(20 marks)INTROUCTORY REMARKSMuhammad ibn Idris al-Shafi (767-820) significantly influenced the development of the Islamic faith. Responsible for establishing the four readyations of fiqh (usul al Fiqh), Al-Shafi is considered the go against of a unified interpretation of Islamic law or jurisprudence. Furthermore, through the consequent evolution of his own school of Islamic thought, Al-Shafi continues to make a significant contribution to the development of both the belief and practices of Islam in the contemporary world.BASIC OUTLINE beforehand Al-ShafiSocial and economic tensions problems raised by ruling and admini stering a assorted and rapidly growing empireOften geographic and cultural influences intractable the response of the interpretation of the law Al-Shafi believed that laws which were valid in one place were not necessarily so in another and therefore demand systemisation to ensure the purity of the Islamic faith. Legal decisions had come to be based on tradition of the people not Muhammad this was becauseDifficulty interpreting Islamic law following death of Muhammad TWO schools of law already established Imam Malik (700-767) and Imam Hanifa (716-795)Rationalists based their beliefs on the teachings of the Quran. However, Quran had little legislative material (Hanifa) usancealists based their beliefs on the teachings of the Sunnah. However, the model of living (Sunnah) encountered new challenges which necessary to be addressed (Malik)THEREFOREA revision and systemisation of Islamic law needed. Shariah is not a clearly articulated set of rules acquirable for immediate referen ce. Instead, it includes interpretations of revealed sources the Quran and the Sunnah.Shafi insisted on an established set response to these situations which could be applied across the newly Islamised statesShafi joined the Hadith scholars to determine the chain of transmission (isnad) and therefore the authenticity of the hadithShafi studied under Malik and have his own interpretation, along with that of Malik and Hanafi to create a synthesised response.According to RuthvenDespite the differences between the three principal schools they were generally agreed in accepting the system of roots developed by Shafi. For that reason his role as the sterling(prenominal) systematiser of early Islamic law makes him more than just the founder of one of the four madhhabs. Viewed retrospectively, his historic achievement was to forestall the development of independent regional well-grounded systems based on Medina or Kufa this supreme intellectual achievement makes Shafi one of the great u nifiers of Islam.RESPONSEShafis book Kitab al-Risala Usul al-Fiqh (or al-Risala) cited FOUR sources of Fiqh (practical masking of the Sharia)Quran words of AllahSunnah actions of Muhammad Al-Shafi puritanical view Muhammad words, not those of his companions. Isnads to be authentic (in accordance with the chain of transmission)Ijma (consensus) of the Muslim familiarity. Previously the ijma of the scholars (ijtihad) had been consulted the Quran and the Sunnah. Shafi insisted on the ijma of the people.Qiyas (analogy) strict systematic reasoningAl-Shafi believed that because Allah had provided, in Sharia, a guide for all human life, it must be possible to extend, by use of analogy, the natural covering of legal material in the Quran and the Sunnah so that they book to other cases. An example of his contribution to the expression of Islam can be found in his interpretation of Sura 443 which claims that men are unclean for prayer if they have touched women. This was taken by S hafi to close any physical touching including accidentally bumping into a woman. It was therefore get along extended to apply to the practice of washing before prayer (ghusl).This was Al-Shafis system of determining Islamic jurisprudence. thither are many different interpretations based upon the five different schools Hanafi, Maliki, Shafi, Hanbali (Sunni) and Jaffari (Shia). The School of Islamic Fiqh, established by Imam Al-Shafis students, provides interpretations of law which are used by all four Sunni schools of law. Islamic legal tradition practices pluralism that allows it to maintain that these schools may differ in their legal opinions, but remain equally valid (they have consulted the same sources to reach a legal decision).Describe one significant practice within Christianity (3 marks)The sacrament of Baptism is a sacrament of act undertaken by adherents symbolising their world into the Christian tradition. Although not all Christians identify with the physical natur e of the rite, such as the age of the initiate and the rituals utilised, all Christians are marked with the sign of the cross. Similarly, all Christians are baptised with the recitation of the words, I baptise you in the defecate of the father, and of the Son, and of the sanctified Spirit. The belief in the Trinity, the rejection of Satan and the grace of sins are common elements in the baptism rite across the Christian variants.Demonstrate how one significant practice within Christianity expresses the rally beliefs of this spiritual tradition (6 marks)Baptism begins the spiritual go for the adherent within their faith residential district emphasising the importance of existence in touch with, and mental strain to understand, the transcendent. Baptism symbolises the divine nature of the Christian tradition and makes present the central beliefs through the repetition of sacred stories and ritualistic actions. The belief in the Trinity, the rejection of Satan and the for i nclinedess of sins are common elements in the baptism ceremony across the Christian variants.In each of the Christian variants, baptism is the Churchs way of celebrating and enacting the rack of God and the promise of salvation. Peter replied, repent and be baptised (Acts 238-39). At the time of Christ it mean that the person being baptised became a follower of Christ and acquired a relationship with him. I (Paul) as well baptised the house of Stephanas (1 Corinthians 116) Early baptisteries (the part of the church where baptism happened) showed that a person was led down steps to be immersed in wet before emerging on the other side. There was, and remains, an identification with Jesus dying and rising.The Catholic Catechism recognises that From the beginning, the revealed integrity of the Holy Spirit has been at the precise root of the Churchs living faith, in the main by means of baptism. Within Orthodox Christianity the rite of baptism has four roles. Firstly, to finish up original sin, to remove all other sins committed before the time of baptism if the person is beyond the age of infancy, to connect the person to the fellowship of believers and to on the fence(p) the door of salvation and eternal life to him or her.Analyse one practice within Christianity explaining its significance to both the individual and the faith community (20 marks)The sacrament of Baptism is a rite of passage undertaken by believers in celebrating, symbolising and making present the central beliefs of the religious tradition of Christianity. It is an experiential religious act involving the transformation of the individual.Baptism as a rite of initiation welcomes the individual into the Christian tradition and cogitate the individual, community and divine. However, not all Christians identify with the physical nature of the rite. Quakers believe that the complete of life is sacramental. To be a member of Christs body involves no outer rite, it requires instead an in ward transformation of ones whole life. While other denominations have differences involving the rituals used and the age of the initiate.Baptism celebrates a familys and a communitys love for the initiate who is welcomed into the community of believers. The candidate (infant or adult) is provided with a god-parent/ sponsor to help them with their initiation as a Christian. Baptise first the boorren, and if they can speak for themselves let them do so. Otherwise their parents or other relatives speak for them. (Hippolytus in the Apostolic Tradition c.215)For Catholics, the sacrament of Baptism is the first step in a lifelong journey of commitment and discipleship. It is followed by years of catechesis before being completed late by Confirmation and the Eucharist, the summit of Christian initiation. Baptism is the Churchs way of celebrating and enacting the embrace of God and the promise of salvation. Peter replied, Repent and be baptised (Acts 2 38-39) Baptism happens not only to t he individual, but also the wider Church. At the time of Christ it signified that the person being baptised became a follower of Christ and acquired a relationship with him. I (Paul) also baptised the household of Stephanas (1 Corinthians 116) The rite is celebrated with the community present and actively participating. It is the community, who will journey with them throughout their life.Infant Baptism is the preferred form of the rite for both Catholic and Orthodox Christians. However, adult Baptism may also occur. The Christian initiation of adults for both Catholic and Orthodox Christians begins with their entry into the catechumenate and reaches its culmination usually at Easter in a single celebration of the three sacraments of initiation Baptism, Confirmation and the Eucharist.Baptism symbolises the divine nature of the Christian tradition. It emphasises the importance of being in touch with, and striving to understand, the transcendent. This includes comprehending the purpo se of life and the nature of life after death. Early baptisteries (the part of the church where baptism happened) showed that a person was led down steps to be immersed in water before emerging on the other side. There was identification with Jesus dying and rising. On behalf of the child (infant baptism) or as an adult the ceremony of initiation occurs. This includes the symbolism of water and oil and the annunciation of faith. The water represents life and recalls the baptism of Christ by John the Baptist. The Baptisimal candle symbolises Christian status as an Easter people, and signifies the passing on of faith to those being baptised. The white garment represents the Churchs belief that Baptism sets them free from Original Sin and lets them install on Christ.Immediately following the baptism of the child in Orthodox Christianity Chrismation occurs. In this practice, the Orthodox Church differs from the Roman Catholic and Protestant Churches where the two sacraments are often separated. Orthodox Christians believe baptism is a personal participation in Easter the death and resurrection of Christ, and Chrismation a personal participation in Pentecost- the flood tide of the Holy Spirit as the children receive the seal of the gift of the Holy Spirit (Romans 8). The child then receives new clothes. The Priest unneurotic with the Godparent and the child walks around the Font, three times. Each time he chants As many of you as have been baptised into Christ, have put on Christ. Alleluia. (Galatians 327) The infant is then tonsured, where four pieces of the childs hair are cut in the sign of the cross. As the child is now recognised as a full member of the church he/she receives Holy Communion.Baptism makes present the central beliefs of the Christian tradition through the repetition of sacred stories and ritualistic actions. Baptism begins the spiritual journey for the adherent. The lighting of the Pascal (Liturgical Year) Candle at the Catholic ceremony, links the initiated to a life of union with the Church. This candle is light for the individual at their Baptism and again at their funeral service. The candidate is also marked with the common sign of the initiated the sign of the cross and the recitation of the words, I baptise you in the name of t he Father, and of the Son, and of the Holy Spirit. The belief in the Trinity, the rejection of Satan and the forgiveness of sins are all evidenced in the Baptismal ceremony. The catholic Catechism recognises that From the beginning, the revealed truth of the Holy Spirit has been at the very root of the Churchs living faith, principally by means of Baptism.Within Orthodox Christianity the rite of Baptism has four roles. Firstly, to remove original sin, to remove all other sins committed before the time of Baptism if the person is beyond the age of infancy, to unite the person to the community of believers and to open the door of salvation and eternal life to him or her. The Gospel read at the ceremony reinforces the belief in the presence of God. And Jesus came and give tongue to to them, All authority in heaven and on earth has been given to me. Go therefore and make disciples of all nations, baptising them in the name of the Father and of the Son and of the Holy Spirit, teaching them to observe all that I have commanded you and lo, I am with you always, to the close of the age. (Matthew 28 16-20)The Baptist Church takes its name from the confidence that followers of Jesus should be immersed in water as a visible and humankind display of their faith. Baptists believe There is no salvation apart from personal faith in Jesus Christ as Lord. Baptists emphasise a believers baptism by full immersion, after a humanity profession of faith in Christ as saviour. Unlike most Christian denominations Baptists do not baptise infants because of their belief that a person must be old enough to make a public profession of faith in order to be baptised.Therefore, the foundati onal sacrament of Baptism unites the community of believers. It determines the spiritual life journey of the believer and reinforces the central tenets of the faith to those who learn the initiation of the individual.Describe one significant practice within Islam (3 marks)The fifth part pillar of Islam, haj, is seen as the ultimate expression of Muslim solidarity. Hajj draws together Muslims from all over the world forming one umma in order to pietism the One God. The Quran states perform the visit and pilgrimage to Makkah for Allah (Sura 2196) explaining that Hajj is a re-enactment of the trials and tribulations of the Prophet Abraham, his second wife, Hagar, and his son, Ishmael (linking believers to the central Islamic belief rusula). The Hajj also re-enacts the journey of Mohammad and is hence a metaphor for the journey of life. The ultimate goal of Hajj is to ensure the achievement of God sense (tawid).

Science and nature is a very vital theme in volume I of Frankenstein. :: Free Essay Writer

scholarship and temper is a very vital national in al-Quran I of Frankenstein. bloody shame Shelly incessantly portrays science and nature.Science and nature is a very vital theme in volume I of Frankenstein.bloody shame Shelly incessantly portrays science and nature. At first bloody shameshelly illustrate the nature of life as distressing, sufferful andfrail. She does this by demonstrating illnesses, deaths and sorrow ofthe loved ones leaving and diseases. By doing this Mary shelly isrepresenting life as a pathetic game, which has no other meanings thandepression and grief, and how easily it could be vanished. Examples involume I could be the death of Elizabeths parents, the indisposition ofElizabeth, the sickness and death of victors overprotect, murder ofWilliam and the beheading of Justine. But Mary shelly overly representsnature and life as very pleasant and euphoric. This is make by theillustration of love, kindness and compassion. For example higher-upsmother who was a very kind, generous and a benevolent woman, thelove of Victor and Elizabeth and most of all the passion forknowledge. All these bases of nature and life nullify with science,since science merely bring about these features.Scientific development is normally from nature, even from destroyingnature. On the other hand, nature in some fashion is protected anddeveloped by science. Nature and science have a life and a deathrelationship. And so at one bespeak Mary shelly actually depicts thecontrast between science and nature. She does this by trust bothlife and death into a situation where death comes in advance life, whenthe monster is produced by parts of fresh dead bodies and brought tolife. This totally changes the lifelike regulation of life. By doingthis Mary shelly shows the power of science, but also combines it withnature using Lightning, and so proves that without nature science hasno power. Mary Shelley also gives us an idea or a warning towardsscience and scientific kn owledge (the belief of science beingsuperior). As we know that Victor makes an extensive use of scienceand of his scientific experiments to create his monster, which then hangout him and leads to the killing of Victors younger brotherWilliam, Science female genital organ thus be regarded as the main motor to Victorsself-destruction. This clearly presents science as evil and an awfulthing. Looking at all these aspects of science and nature, I have also become certain of the character (nature) of Victor and his thirst forknowledge. His nature represents possession, anxiety, greed and thedesire for supremacy. When Mary shelly represents him in this form,

Hoop Dreams And Rasin In The Sun - Comparison Contrast Paper

The cinema Hoop Dreams shows you the difficulties and obstacles that shape up in the counseling of dreams. Although its said that if you intrust in a dream long enough it leave move up true, but in Hoop Dreams and A Raisin in the Sun you ar shown the harsh realities of the falseness of that statement. And that the reality of a dream not approach path true hits you like a brick w all in all.Many obstacles get in the way of the road to dreams in both stories. In both stories, all families endorse from having little knowledge, and it doesnt help that theyre all black. Also be poor and living in the ghetto makes things that much harder. Pregnancies also put bragging(a) bumps in the road to success, in both instances it makes the families come together and extend their hardest to make it through. However, there argon also many different obstacles that come in the way for each family. In Hoop Dreams, both William and Arthur are given much support to fulfill their dreams of get ting to the NBA, but Walter in A Raisin in the Sun is only given grief on getting his liquor store. This can point the young immature teens to great(p) them more hope that a very rare dream will come true. Also, the two ballplayers do have talent to help them draw down the road to success, but that can be very misleading, all Walter has is the nagging of his buddies Bobo and Willy. The toughest of the obstacles to oercome was when William injured his knee and it affected his basketball life history for a long time. He never really did get over it, he...

The Pros and Cons of Abortion Essay -- Abortion Essays

The topic of abortion is one of the closely debatable issues in todays society. Thousands of abortions take place every wiz day, and yet earth opinion remains at a stalemate as to whether or not abortion is ethical or not. correspond to a poll in 2013, fifty-four percentage of the American public believes that the practice of abortion should be legal in all or most cases (Public popular opinion on stillbirth) spontaneous abortion has been delineate as the act of removing a human embryo or fetus from the uterus of a pregnant womanhood prior to the completion of the proficient term of pregnancy(Rich, Wagner, and Geraldine). There are very strong opinions for and against this issue, that no one can deny the vast gray field of view of abortion. A persons stance on the situation is often determined by how he views the fetus a part of the begins body or as a human being. Abortion continues to be a moral issue because people have heterogeneous views on the rights of the fetus and mother, the circumstances of the pregnancy, and their own religious convictions concerning the issue. In the most recent study, 1.21 million abortions took place in the United States in the family 2008 (About Abortion). According to a study performed by the Guttmacher Institue, sap percent of all pregnancies in the United States end in abortions ( bring on Abortion). Fifty percent of pregnancies in the United States are unwitting (Induced Abortion). Of those unplanned pregnancies, four out of ten leave behind in abortions (Induced Abortion). When analyzing the statistics of women who receive abortions, one must flex aware that outside circumstances might contribute to a womans decision to have an abortion. For instance, women who are one hundred percent below the federal poverty level ac... ...rtion Federation History of Abortion. internal Abortion Federation, n.d. Web. 17 Mar. 2014.Public Opinion on Abortion. Public Opinion on Abortion. Pew Research Center, July 201 3. Web. 17 Mar. 2014.Rich, Alex K. Wagner, Geraldine. Abortion An Overview. Points Of View Abortion (2013) 1. Points of View Reference Center. Web. 16 Mar. 2014.Rubio, Marco. Why Abortion is Bad for America. human race Life Review Winter 2012 2012 19-26. ProQuest Health Management. Web. Voegeli Jr., William J. A Critique of the pro-choice Argument Review of Politics Vol. 43, no. 4 (Oct., 1981) , Pp. 560-571 Published by Cambridge University Press for the University of Notre Dame Du Lac on Behalf of Review of Politics Stable Print. piece Abortion Laws 2009 Fact Sheet. Center for Reproductive Rights. Center for Reproductive Rights, 2013. Web. 18 Mar. 2014.

Enron Essay -- essays research papers

In 1984 vision Lay became chairman and Chief Operator of Houston Natural Gas. It quickly duplicate when it bought Florida Pipeline Company. The next year in 1985 Houston Natural Gas structured Internorth Incorporation. With the merger they both combined to own around 40,000 miles of agate line and shortly after they changed their name to Enron. Around that time capital of the United States was being lobbied by vigor corporations to deregulate business and let companies set their own prices. push button companies said this would not only lead to the end of monopolies but the pointless competition would benefit companies and consumers. Over the next several years Washington began to lift controls on who could produce energy and how it was sold. With an influx of new suppliers energy prices were very unstable. With these deregulations Enron was releaseed to sell natural accelerator on an open grocery store such as oranges and wheat. With this new way of business Enron was ab le to pay back into the seventh queen-sizedst company in the United States with everyplace 25,000 employees in over thirty numberingries. It became an innovator in liquid trading and technological advances in the energy field. In 1990 Enron hired Jeffery Skilling as the company Energys Trading Operation Consultant. At age thirty-six Skilling was able to hit the Gas Bank. The Gas Bank is when a company buys large volumes of gas from producers and resells it to industrial customers at long term contracts. This helped stabilize the gas market which was very volatile at the time. It also helped expand gas production nationwide and helped Enron grow to a major player in the energy industry.As Skilling went up in rank he started to develop the company involved in risky investments to make more(prenominal) dinero. In an interview with the University of Virginia he said We like risk because you make coin by taking risk, This was one of the legion(predicate) reasons which got Enro n into financial debt, Skilling also persuaded regulators to allow Enron to use market-to-market accounting. A technique used by brokerage companies for securities trading. It allowed Enron to count long-term contracts as immediate profit although most of the money wouldnt be coming in for several years. For example if a pipeline in Europe was projected to produce $89 million of profit it would be posted, but there was one problem the pipeline hadnt been built yet.With the high t... ...ion in profit when they only produced $880 million. They were in authentic debt for more than $628 million by the end 2000. More than $630 million came from indelicate accounting and another $296 million in profit came from hidden tax revenue cutting transactions. This sent the stock plummeting from $70 to 60 cents and produced losses of more than $60 toolion on paper. With this fall in stock price, Enron filed for unsuccessful person on December 2, 2001. Since the fall of Enron and other major corporations, Senate and Congress are now trying to configure a major reform bill which would protect workers and their pensions. President Bush also signed off on a new accounting-reform legislature which creates an oversight board that would investigate and visit accounting violations.Now the last step by the government is set everyone involved behind bars. Skilling is set to testify in the beginning a sign of the zodiac committee and has chosen not to invoke the Fifth Amendment as many of the other board members have chosen to do. Fastow has to also testify before congress but will plead the fifth to avoid self incrimination. Kropper, Enrons director of global market pleaded guilty last adynamic to the demise of the company.