Media Is The Most Prevailing Tool Of Communication Media Essay

Media Is The Most Prevailing Tool Of Communication Media Essay What is media and how can it has ended up being our greatest companion on the planet to change our observation about the world that we live in? There has been an emotional change similar to media in worried in Pakistan. It has advanced during a limited ability to focus time.  Media is the most predominant instrument of correspondence and it is reasonable for state that it has impacted existences of a great many individuals in Pakistan. Media anyplace is viewed as an essential device now and has been related with individuals lives whether through radio, TV, papers, books or magazines. Whatever medium you pick, one cant essentially deny the way that it has been surrounding us. It effectively provides the presentation and attention to its crowd in the correct way and on the perfect time. You dont need to invest a ton of energy on the off chance that you need to be refreshed about what is going surrounding us both broadly and globally. Everything necessary presently is to sit in your home before the TV and switch through various channels to see all the updates. So it is reasonable for state that we are so snared on getting data through TV that it has at last attacked out homes. Where is has allowed us a chance to be refreshed with marvelous innovation, it absolutely has attacked our brains and changed the examples of how we use to think. Media nowadays is utilized in forming and embellishment general feelings in the manner in which these enormous multimillion organizations needs. There are times when our media has denied the very guidelines and guidelines it should have been administered with. On different events it has given us bodies blown to pieces in self destruction assaults, blood, respect slaughtering cases, consumed countenances and God recognizes what. Be that as it may, the truth is who chooses what to appear? There is no uncertainty that open has each option to think about things happening surrounding us yet now and again it shows individuals much mo re than they expected to hear or tune in and in this way mirrors their own assessment and plan. TV is the most famous mode of correspondence in Pakistan today.  There was when papers were everywhere. They were viewed as the most indispensable and genius effective device of correspondence with the majority. Be that as it may, Over a brief timeframe it has deserted different methods of correspondence like paper and radio which once delighted in the total consideration of its crowds. What ended up being a test transmission, at long last picked up the consideration of the entire nation and began to pick up consideration and significance in spreading mindfulness among masses. The transmission at first began from Lahore yet before long spread its infra-structure the whole way across the nation. It was the year 1964 when the time of TV transmission in Pakistan at last started. It was simply because of individuals acknowledgment of the this new mechanism of spreading data and mindfulness, that what began with a highly contrasting transmission ,transformed into a full-grownâ â col ored transmission in the year 1976. It was immense separate in the most definitely that took the state of the media that we see now our TV screens. TV is one medium that most likely has developed over an enormous timeframe. Thinking back to the 70s there was just channel that the entire nation could watch and gain from. It was just Pakistan Television (PTV), a solitary state possessed station which was generally well known back in those day. The entire nation use to view it for political, social and social news. Anyway , it was the time of non-otherâ â than our ex-President of Pakistan General (rtd)  Pervez Musharraf when exclusive stations appeared and totally changed the entire situation of how TV use to work in our nation. Presently we have in excess of 70 exclusive channels, each with their own plan and reason. This upheaval cleared another period for the specialized improvement in the broadcast business and offered opportunity to press just as to media which oversees as indicated by the principles of PEMRA. Globalization In spite of the fact that, everything that has a start has it end yet with the expanded mindfulness and request of the open the insurgency of TV stations in Pakistan cleared a way for globalization. Individuals are presented to a multi-dimensional medium where news isnt simply coming from around them yet from the whole way across the globe now.  Masses have teamed up with regards to economies; societies, social and living examples and above all exchange. The bond between various nations have brought about a joint effort of news that streams from one piece of the world and coming to at the other corner. Due to globalization currently individuals everywhere throughout the world are associated and interlinked with one another. For instance there are different substance and news offices that gives news going from account, style, culture and legacy and a lot more that ties nations together. Stream of data is faster and simple to get to. Products being created in different nations are presently effectively accessible in wherever of the world. Universal news as it occurs and profoundly examined data is accessible all day, every day and there is not really any possibility that news is penniless without appropriate exploration so nothing gets neglected. Globalization has made worldwide voyaging considerably more rapidly. All you need is a TV and remote in your grasp and you can essentially observe whatever circumvents the globe. Nations have worked together to carry news to all pieces of the world and the best part is, its all only a catch away. Along these lines business doing universally is not any more an issue. You can exchange with universal organizations and in this way get remote trade to your nation that in the end helps underdeveloped nations, for example, Pakistan. Globalization has opulent the situation of Pakistans TV monstrously. Presently with the availability exclusive channels, individuals are not only mindful of whats going in there urban communities however can basically contact data in regards to anything they need through various commonplace channels too. Regardless of whether it is southern or northern nations everything is only a tick away. All the Information is accessible on our screens. There are various directs in various dialects like English .Sindhi, Punjabi, Arabic, and so forth. They are given by our nearby links as an ever increasing number of onlookers are currently living abroad and accordingly their necessities ought to be obliged. Globalization has not quite recently given us a device to remain associated with the world yet additionally to learn and roll out reasonable improvements in the reasoning and living example of the world that we experience all around is. With globalization you can speak with one another regardless of the time, region and language. You dont need to trust that innumerable hours will get yourself refreshed on any issue or matter that may intrigue you or holds an extraordinary significance in your life. Urgent time requests edgy measures. So accordingly everything has been made so a lot simpler. Nothing is incomprehensible at this point. Crowds can see anything they desire to and offer out their thoughts and thoughts too. Globalization is assuming an incredible job in making popular supposition too. The general population would now be able to experience all the data, raw numbers accessible and afterward reach up to their decisions. Presently their reasoning isn't simply bound to one natio n. They have the whole world in their grasp. The crowds have become savvier now. Because of globalization individuals presently recognize what they need and what is directly for them. They are substantially more mindful of their privileges now and how they have the right to be dealt with. Presently the quantity of crowds has expanded with in the nation as well as everywhere throughout the world as globalization has permitted our neighborhood channels to be run on worldwide TVs.             By watching universal media our neighborhood open has likewise taken in a great deal from globalization. They are made mindful with respect to the way of life of the individuals everywhere throughout the world. To accomplish such gauges they must have great training. In this manner field of training has been influenced in a positive manner. An ever increasing number of individuals are currently made mindful of the need of the training and information. This is finished by giving them that they can accomplish a superior way of life by getting great instruction and afterward better occupations. Specialized changes in Television As indicated by an exploration done by an ace understudies a year ago and because of the examination led between understudies of different colleges and universities , it tends to be presumed that over the most recent 5 years TV has experienced various changes. Technical as well as social too. With the progression of time now and progressively created innovation has been acquainted with upgrade this method of correspondence. For example with the utilization of web and satellites the progression of data has been expanded and you can become more acquainted with what ever is going on around the globe with only a click.â Satellite TV has been the best creation in the last recent years. Satellite TV assumed control over the idea of purchasing dish recieving wires and costly decoders so as to watch universal stations which additionally required gigantic measure of memberships. Because of this improvement in TV all of us would now be able to watch universal channels without paying for any memberships it has expanded the viewership as well as we could see an incredible lift in the openness of outside channels. Presently in excess of 100 channels are accessible to watch from everywhere throughout the world. A large portion of the new private channels are utilizing most recent innovation so as to remain ahead in the market. Presently we are utilizing modernized types of gear and increasingly upgraded programming which give better introduction of the projects. The change isn't just noticeable in the cameras and amplifiers and programming yet their taking care of too. Presently better method of shooting, catching and altering have been presented which make the projects and TV shows significantly more speaking to the

Becoming a Nurse Essay

Explicit Purpose: To advise my crowd about the various degrees of nursing accessible to have the option to work in the human services field, what their set of working responsibilities for each level involves, and deciding do they truly have the stuff to turn into a decent medical attendant. Presentation Allurement: First off let me state â€Å"I Love My Job†. I knew from a youth age that I needed to be a medical caretaker. There is nothing better than the extraordinary inclination that comes over you realizing you can comfort, empower and train an outsider in their period of scarcity; Knowing that you have contacted their lives, or a relatives life, such that they will always remember. Crowd inspiration: A great deal of people become or think they need to turn into a medical caretaker as a result of the compensation scale. They trust it is a â€Å"easy† approach to get by. I am here to advise you regarding the opposite side of nursing; you know the one nobody gives you access on until the main day at work. Validity: I have consistently been a nurturer essentially, even in youth with companions, kin and at focuses in time feeling as though I was the parent and defender of my mom. I discover incredible enthusiasm for specific sicknesses, their causes and their fixes, hav ing the option to give useful data to patients, their relatives, and the overall population, and to bring familiarity with issues, fixes and medicines to the bleeding edge. Reason: I am going to put this inquiry in your contemplations; â€Å"Am I thinking about a vocation in nursing because of the possibility of a simple pay, or do I really have the heart and character that is required to be an accomplishment in this field.† Preview: Today I am going to diagram the numerous degrees of nursing testaments, licenses and degrees accessible. I will talk about the set of working responsibilities and care you will be relied upon to give to theâ patient at each level. At long last I will talk about the reality; you know the one factor that impacts over portion of all people to turn into a medical caretaker. [Transition]: Let us start with addressing the levels accessible to work in while utilized in the nursing field of human services. BODY I. The field of nursing offers numerous open doors for people who are thinking about this as a lifelong move. Remembering regardless of what level you pick in nursing it will be a requesting and remunerating profession to take an interest in. A. There are various degrees of nursing beginning toward the start with a CNA, PCT, LPN, RN, and inevitably finishing with ARNP. Confirmed Nursing Assistant-alluded to a CNA. Working in emergency clinics, long haul offices, helped living focuses, grown-up day care focuses, home wellbeing organizations and other clinical, network and private settings. A Certified Nursing Assistant is approved to perform explicit obligations to help medical attendants. CNAs work intimately with patients to help give care to their fundamental physical and passionate needs, and may likewise perform essential signs and manage prescriptions â€Å"if† authorized to do as such. BODY (Continued) Authorized Practical Nurse-alluded to as a LPN. helps doctors and enlisted attendants (RNs) care for patients. They have the educating and information to perform routine nursing obligations. LPNs likewise plan arrangements, keep up understanding records, and perform administrative style obligations. Accessible positions can be found in medical clinics, nursing homes, and various human services foundations, and private homes. Enrolled Nurse-alluded to as a RN. You treat patients and help in their restoration, give guidance and enthusiastic help to patients’ families. Many enrolled medical attendants are general obligation medical caretakers who center around the general consideration of the licenses. Notwithstanding persistent consideration they are set in places of managing LPNs and CNAs, nursing associates and orderlies. They hold obligation regarding planning of medical caretaker staffing and understanding assignments to other nursing dependent on that nurse’s experie nce and capacities. Progressed Registered Nurse Practitioner-alluded to ARNP practice propelled nursing in one of four specific regions, including Certified Nurse Anesthetists, Certified Nurse Midwives, Certified Nurse Practitioners and Clinical Nurse Specialists. Medical attendant Practitioners are authorized to rehearse freely without direct oversight. Medical attendant Practitioners work in an assortment of settings to incorporate private practice, emergency clinics, wandering consideration communities, general wellbeing offices, school based wellbeing centers and different settings. B. There are numerous work shifts accessible to all degrees of nursing, which makes this field speaking to numerous individuals. Eight hour shifts are commonly accessible inside the workplace settings of private practice offices. This move for the most part runs 08:00 am to 5:00 pm. Twelve hour shifts are the general rule that larger part of medical clinics plan by in today’s time. These shifts typically run between 07:00 am until 7:00 pm, or 7:00 pm until 07:00 am. Progress: Now let’s proceed onward to genuine portrayals of their individual positions. II. Each degree of testament or degree contains various obligations and prerequisites from occup ation to work, however we will basically talk about the general guidelines. CNA-Vital signs help with or thoroughly perform individual consideration of every patient, recording in outline diagrams the patient admission and yield for a specific time period, and in certain cases performing non-shifty methods, for example, Foley catheter addition, and dressing changes. As a CNA you are more than likely the primary purpose of contact with a patient during your day of work, you will invest lion's share of your energy to some degree taking into account the patient. You will be administered by frequently a RN and every so often a LPN relying upon the setting. LPN-incorporates a ton of the previously mentioned obligations alongside medicine organization, beginning and stopping intravenous access, outlining full appraisals on your patient during start of each move and occasionally all through the move contingent upon the status of your patient. Getting ready patient for booked strategies including guaranteeing that all appropriate assent structures are marked and seen, overseeing any kind of prep that may have been requested by the doctor. Guaranteeing that the patient clinical record is stayed up with the latest and helping the doctor with any inquiries or necessities he may have concerning you persistent. You will be managed by a RN. RN-as referenced in the other two classes you will be liable for the entirety of the above obligations and extra obligations. These may include: Mentoring different attendants new to the field or just to your zone o f claim to fame, booking of your day of work staff, doling out explicit patients to explicit attendants relying upon their degree of aptitude, overseeing Code situationsâ in emergencies and directing certain medicine that are represented and can't be regulated by the previously mentioned positions. Offering an explanation to doctors all through your work day concerning tolerant consideration, record keeping and booking of requests, tests or methods their patient needs. BODY (Continued) ARNP-in this position you are qualified to work autonomously just as nearby a doctor regularly. You are permitted to compose explicit requests for tests, medicine and methods for tolerant with the understanding that a doctor will follow behind and co-sign these requests. ARNP’s can and do oversee and run free clinical workplaces while a doctor perhaps working at the medical clinic, in the OR, at another facility. ARNP’s regularly spread call periods for the doctor they work for accepting calls for the duration of the day and night from patients out of luck. Change: Keeping at the top of the priority list that the entirety of the above positions are basic in the general image of the social insurance framework from a nursing viewpoint. We have secured the degrees of endorsements and degrees in nursing now let’s address the main concern point. III. This is a theme that makes a great deal of people settle on a choice to turn into a medical attendant without really ex ploring the obligations and duties of somebody in the nursing field. It likewise is a subject that blinds a great deal of people from evaluating their own character, tolerance and capacity to play out these undertakings. CNA-pay scale for the CNA shifts relying upon the sort of office of which you are utilized. Base beginning compensation is around $8.92 and up to $11.87 as indicated by inquire about posted by www.payscale.com. LPN-pay scale for a LPN changes relying upon the kind of office of which you are utilized. Base beginning compensation is $14.09 and up to $20.90 as indicated by explore posted by www.payscale.com. RN-pay scale for the RN fluctuates relying upon the sort of office of which you are utilized. Base beginning compensation is $20.98 and up to $29.55 as indicated by look into posted by www.payscale.com. ARNP-pay scale for the ARNP depends on a yearly compensation as opposed to an hourly rate, and again it relies upon the sort of office and claim to fame you practice in. Base beginning compensation is $65,924 and up to $93,341. End Rundown: Taking into account the data I have secured here today,â and considering the pay rates I have cited are on the whole starting pay rates recently out of school, do you think you have the stuff to make a â€Å"Good† nurture. At the point when I state â€Å"Good† nurture I am talking about an individual who plays out their activity putting the entirety of the abilities they have figured out how to utilize, working from their heart and really cherishing their activity and the individuals they care for. A â€Å"OK† nurture is one who is there for the dollar, they are upset by the patient protests, the tedium of their obligations and the difficult requests set on nursing on an everyday premise. On the off chance that you are a â€Å"OK† nurture you will be exposed to the term â€Å"BURN OUT† speedier than you will ever start to appreciate the vocation way you have put resources into. Pull together: In settling on your choice to turn into an atte ndant think about the entirety of the elements that have been introduced here today. Really settle on this choice dependent on an actual existence ti

Notre Dame De Paris Essay Topics

Notre Dame De Paris Essay TopicsThe Student Academy on Writing the Essay has done a lot to open the door for writing students to write essays on possible Notre Dame de Paris. Although some students are not quite sure about the exact choice they should make, the Academy has also allowed students to share their thoughts and opinions. With the help of the College of Letters and Science, we can get the best possible Notre Dame de Paris essay topics.One of the most important parts of essay writing is choosing the right topic. There are so many choices that it can be quite overwhelming. It is the student's responsibility to choose a topic that will have a high-quality placement in the grading.Before you choose the topic for your possible Notre Dame de Paris essay, you need to be aware of the details of each topic. If your choice of topic is not among the best choices, it will affect the overall grade. What would have been an A grade in an English course, could only be a B grade if the topi c is not an essay. There are some general characteristics of the best possible essay topics:* First things first: your essay should be based on a specific topic. This topic is the base of all the others that will make up your essay. You can't say something about France without including all the other details such as French literature, culture, architecture, geography, etc.* The topic must be the one you want to discuss. It should be something that interests you and draw your attention. You don't want to waste time writing an essay on a topic that doesn't interest you.* The topic should not be too broad. With the number of students who go through the Student Academy on Writing the Essay, this is one of the most important aspects for student success. Too many students try to include too much information or even a broader topic and it becomes very confusing for the student.* The topic must not be too specific. In any essay, it is important to keep the theme. When you already know what the essay will be about, it makes it easier to write the essay.The Academic Writing Certificate is an important tool to improve the chances of your possible Notre Dame de Paris essay topics being good enough to pass the course. The certificate serves as a guide that you can refer to when you are writing your possible Notre Dame de Paris essay topics. You will find that the Academic Writing Certificate has a lot of helpful tips and techniques for every topic and section of the essay.

The Effects Of Air Pollution On The Environment - 2797 Words

The typical public, particularly sick people with upper or inferior respiratory symptoms know that severe respiratory impacts can take place due to air pollution based on the information from the media. It is vital for the relevant specialists to possess present information of the probable health impacts as well as the manner in which they might influence their clients in order to instruct them adequately. In particular, the specialists in the field should meticulously know that both gaseous as well as particulate matter might potentially worsen the existing pathophysiology of the airway. This paper also provides some overview of the findings for the research conducted. Therefore, remedial measures ought to be in place to mitigate the effects of air pollution. Introduction Clean air is important to all living things especially the animals as well as human beings for the purpose of healthy coexistence. At present, many nations appear to strive towards ensuring that the air is clean. However, because of continuous and necessary urban development, the atmosphere progressively experiences pollution. Nations as well as the entire world will be able to reduce pollution levels if not eliminated to reduce the burden of disease such as stroke, heart disease, lung cancer, chronic and acute respiratory sicknesses including asthma if they are aware and educated about the causes and the health effects of air pollution. Classification of Air Pollutants Air pollutionShow MoreRelatedThe Effects Of Air Pollution On The Environment Essay1198 Words   |  5 PagesEnvironmental pollution will cause direct damage to the ecosystem and impact, such as desertification, forest destruction, water eutrophication, will also give ecological systems and human society caused by indirect harm, and sometimes this indirect environmental effects than the harm caused Of the direct harm is greater, more difficult to eliminate. For example, the greenhouse effect, acid rain, and ozone depletion are the environmental effects of air pollution. This environmental effect derived fromRead MoreThe Effects Of Air Pollution On The Environment749 Words   |  3 Pagesindustry that requires urgent attention is environmental pollution. Increased economic activity produces an increasing amount of waste that producers must dispose of. Of particular interest to policymakers are air pollutants, which are easily disposed of through pipes and vents by producers at a minimal cost. Air pollution has been shown to increase respiratory disease, cardiovascular disease, and increased cancer rates. Additionally, air pollution has substantially increased the amount of greenhouseRead MoreThe Effects Of Air Pollution On The Environment Essay755 Words   |  4 PagesBackground and Analysis Air pollution is the infiltration of chemicals or toxic molecules into the atmosphere. In the global context many countries including China, the United States, Mexico, and others are haunted by pollution in the air. However each has a certain degree of air pollution different from the other. Air pollution kills animals and plants by intoxicating our bodies with harmful bacteria and chemicals. Unless our bodies become immune or we learn to clear the pollution earth s ecosystemRead MoreThe Effects Of Air Pollution On The Environment Essay785 Words   |  4 PagesAir pollution can result from both human and natural actions. Natural events that pollute the air include forest fires, volcanic eruptions, wind erosion, pollen dispersal, evaporation of organic compounds and natural radioactivity. Pollution from natural occurrences is not very often. Human action include but not limited to industrial pollution, bush burning, biomass and many others. â€Å"Air pollution is contamination of the indoor or outdoor environment by any chemical, physical or biological agentRead MoreThe Effects Of Air Pollution On The Environment1198 Words   |  5 Pages Lichens are durable and can grow in harsh environments where there is little or no soil. Lichens can tolerate severe temperatures both hot and cold. Despite their durability lichen are not impervious, many are sensitive to air pollution because they are dependent on moisture from rain for growth. Smog is a common air pollution which is the result of the burning fuels like coal and gasoline which releases sulfur dioxide and nitrogen dioxide into the air later turning in to acids when introduce withRead MoreAir Pollution And Its Effects On The Environment1210 Words   |  5 PagesAir pollution has become a huge dilemma in our environment. Pollution is caused by the toxic release of chemicals and pollutants; releasing pollutants into the atmosphere harm the planet and pose a threat to human lives. Some of these pollutants include Carbon Monoxide, lead, acid gases, and Nitrogen oxides. Most of these pollutants are caused by industrial factories and vehicle exhaust. Air pollution is a global battle and preventing it will only help decrease the existing damage. In China, airRead MoreAir Pollution And Its Effects On The Environment1613 Words   |  7 Pagesvarious exhaust gases today, a level of air pollution has significantly increased in the environment. The smog enveloping the city is the most visible and obvious sign of urban pollution. However, even invisible harmful particles can have a big impact on the quality of airspace. In general, any substance released into the environment and having an adverse effect, is an air pollution. Hazardous substances present in the air, not only affect the environment but to a greater extent on the person whoRead MoreAir Pollution And Its Effect On The Environment814 Words   |  4 PagesAir is vital to our planet, life is simply impossible without it. Air pollution â€Å"refers to the contamination of the air, irrespective of indoors or outside. A physical, biological or chemical alteration to the air in the atmosphere can be termed as pollution. It occurs when any harmful gases, dust, smoke enters into the atmosphere and makes it difficult for plants, animals and humans to survive as the air becomes dirty.† (Jacobson, 2017) Air pollution has introduced countless negative effects toRead MoreThe Effects Of Air Pollution On The Environment1261 Words   |  6 Pagescovered by plastic, and people have already used most of our sources from 29% of the earth. Air pollution is also really bad right now especially in developing countries. They burn coal so much that the carbon dioxide amount in the air is too high. On the other hand, companies do not pay attention at all on the cleaning environment where people work; therefore, it causes a lot of people ill due to the dirty environment. People waste s o many product and materials that they could recycle and use again, howeverRead MoreThe Effects Of Indoor Air Pollution On The Environment996 Words   |  4 PagesHumans, animals, and plants need air to survive, but how can they survive if the air that they breathe is polluted? Every cell in your body needs oxygen in order to live. The air that everyone breathes contains oxygen and other gases. Hazardous chemicals escape into the environment to pollute the air from numerous human activities. The ever growing combustion of fossil fuels in the last century is responsible for the biggest progressive change in the atmosphere. Despite the other numerous environmental

Internet Crimes And The Internet - 1719 Words

Introduction The purpose of this research is to discuss about cybercrimes also known as internet crimes. The researcher has taken help from a number of online sources and a few books as well. Firstly, the researcher will discuss about cybercrime, how and when it came in existence. The researcher then will categorize cybercrimes into 2 parts, cyber abuse and cyber-attacks. This in turn has a few subtopics to follow. And lastly, the researcher will discuss prevention from these kind of attacks. Technology has been increasing so rapidly in the past fifteen years that it has increased the use of computers in our daily lives and in the business sector. To keep pace with the rapid increase in technology, industries such as banking, health, education etc. are very dependent on Internet for all its activities. However, what is Internet? Internet is the largest wide area network (WAN) that connects millions of computers worldwide and it is easily accessible at any corner of the world. Since the evolution of the Internet almost 20 years back, it has gradually changed and in turn changed our lives as well and has left a great impact on our lives. In the earlier times, Internet was only used to search for information but now it not only contains a library of information but has also become a means of interacting and communicating with one another and to be able to get new ideas. In simple words, it has become a necessity in our daily lives. We are very much dependent on Internet forShow MoreRelatedRole of the Internet and Crime1140 Words   |  5 PagesRole of the internet and crime The Role of the Internet and Crime The Role of the Internet and Crime Michelle Herrick Digital Crime and Digital Terrorism Strayer University Professor Masudur Chowdhury Prepared- 02/16/2013 ` The Role of the Internet and Crime Explain how the Internet has aided criminal activity. The internet has aided to criminal activity by providing an increased amount of anonymity for the criminal. They are able to commit crimes from long distances evenRead MoreThe Role of the Internet and Crime971 Words   |  4 PagesThe Role of the Internet and Crime Strayer University Crime has been around for a long time and will probably never disappear. With the invention of many things such as the wheel, the tool helps criminals. The wheel helped the criminals get away faster which made it harder to catch them. Criminals will always look for ways to make their â€Å"job† easier. With the advancement of technology come the advanced criminals. The internet has become one of the biggest toolsRead MoreCyber Crime And The Internet1326 Words   |  6 Pagesworld, have added another dimension to crime. The intensity with which the Internet is used in our everyday lives is a huge factor in determining the increasing rates of cyber-crime. In this era of technological advances, people are unaware of the high risk of exposure of their personal information. While each of the networks that make up the Internet is owned by a public or private organization, no single organization or government owns or controls the Internet. According to a study conducted by theRead MoreCyber Crimes on the Internet1117 Words   |  5 Pageswide web, also called the Internet, was made, although the Internet may be found all the way back in 1958. The internet used to be the place the nerds hung out when it first started now everyone is on the internet. By the millennium the web became a world wide phenomenon. You may now order pizza from your computer talk to your girlfriend or boyfriend, and even play a game with a friend in another country. With this new technology also comes with it a whole new set of crimes, such as stalking, hackingRead More Internet Crime Essay1429 Words   |  6 PagesInternet Crime New times bring new crimes. Actually, as time moves on and our world becomes more technologically dependant, the same old time-tested crimes evolve to fit the arena of the Net. To be specific, the most common Internet crimes are forgery, assault, fraud, and theft.[1] Identity Identity—it’s our most valuable commodity. It defines who we are and is essential to doing business and carrying on personal relationships. But on the Net, identity is ambiguous. To paraphrase MicrosoftsRead MoreEssay on Crime on the Internet2102 Words   |  9 Pagescybercriminals committing cybercrimes. As an unregulated hodgepodge of corporations, individuals, governments, educational institutions, and other organizations that have agreed in principle to use a standard set of communication protocols, the Internet is wide open to exploitation. There are no sheriffs on the Information Superhighway waiting to zap potential offenders with a radar gun or search for weapons if someone looks suspicious. By almost all accounts, this lack of law enforcement leavesRead MoreSecurity Of Computer And Internet Crimes1628 Words   |  7 PagesAloysius L. Keaton Paper #1 Security to Stop Computer and Internet Crimes Introduction The computer and the Internet are important tools used by many people all around the world. Usually the computer and internet are used for information. In today’s society it is being used for unlawful activities. It is being used to distribute child pornography, money laundering, credit card fraud; identify theft, and all other types of crimes. Hackers are people who use their computer skills to harmRead MoreInternet Crime and Moral Responsibility3336 Words   |  14 PagesInternet Crime and Moral Responsibility Internet Crime and Moral Responsibility 3 Introduction 3 What is Internet Crime? 3 Types of Crimes 3 Phishing 3 Child Pornography 4 Cyber Stalking 5 Computer Intrusion 5 Denial of Service Attacks and Cyber War 5 Identity Theft 6 Whose responsibility is it to report these crimes? 7 Reporting agencies 8 Conclusion 8 References 9 Internet Crime and Moral Responsibility Introduction The Internet is the technological genius of the computerRead MoreThe Internet: The Crime Solvers Technological Watson972 Words   |  4 Pages2013 The Internet: The Crime Solvers Technological Watson The popularity of television shows such as CSI and NCIS has raised public awareness of forensic science and increased the demand for information on the topic and its sub-specialities. The Internet has proven to be valuable resource because there is such a great deal of information that is both free and easily accessible. Just as the great fictional detective Sherlock Holmes solved crimes with the help of Dr. Watson, todays crime solversRead MoreCybercrime : A Crime That Is Done Using The Internet Essay889 Words   |  4 PagesCybercrime is a crime that is done using the internet (Burton, 2007). Cybercrime is growing as the internet has grown in popularity. We now use the internet to conduct business, to do banking, for our healthcare, and to communicate with our friends and family. The internet holds an amazing amount of information on people and businesses. The internet gives those who want to use this information for illegal purposes, a tool to access unlimited information. As the growth of the internet has exploded

Learning Through Play And Active Involvement - 2194 Words

Introduction The key messages highlighted in the Foundation Phase are emphasising learning through play, the role of the adult in relation to balancing adult led and child initiative activities, involving children in planning, developing children’s observation, creative and expressive skills and more use of the outdoor environment for solving real-life problems and experiential learning. All children have the right to receive a full education and schools must provide an inclusive curriculum that will offer opportunities for all children to achieve their full potential and receive the experiences they are entitled to (Framework, 2008). This supports a statement in the United Nations Convention on the Rights of the Child â€Å"all children and young people must be provided with an education that develops their personality and talents to the full† (Framework, 2008). School is the time where children develop most of the skills they will use later in life and therefore it is crucial they benefit from these educational experiences. Emphasising Learning through Play and Active Involvement Play is an important part in a child’s learning experience as children learn best from being actively involved and experimenting. The Foundation Phase wants practitioners to recognise that children learn through first-hand experiential learning in an environment that is relevant to a child’s interest. Hall, N. and Abbott, L. (1992) support this as they suggest â€Å"not only is play beneficial but alsoShow MoreRelatedThe Foundation Phase Curriculum Completed1318 Words   |  6 PagesThe Foundation Phase Curriculum completed its roll out during the academic year 2011-2012. Making reference to the key messages from the ‘Framework for Children’s Learning for 3 to 7 year-olds in Wales’, what experiences should all children in the Foundation Phase be receiving? The Foundation Phase completed its roll-out during the academic year 2011-2012. However, the Welsh Assembly Government (WAG) constantly observe children via documentation and therefore they adapt the curriculum to best suitRead MoreParental Involvement And Academic Performance1686 Words   |  7 Pagesof parental involvement in their children’s academic performance (Larocque, Kleiman Darling, 2011). Parental involvement refers to the amount of participation a parent has when it comes to schooling and her child s life. Parental involvement can take on many forms and is perceived as an operational strategy to improve student success, as evidenced in studies done on the relationship between parental involvement and academic performance in children. 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Accounting for Business Sales Outstanding

Question: Describe the Case Study for Accounting for Business of Sales Outstanding. Answer: Small Business Analysis 1: a) The earning ability of an organization would be better understood with the help of ratios. The profitability of an organization can be better understood with the help of four following ratios; Return on assets Return on Equity Gross Profit margin Net Profit margin a 2015 $ Teda RETURN ON ASSETS 17.83% PAT 75000 ASSETS 420675 RETURN ON EQUITY 32.20% NET INCOME 75000 EQUITY 232935 GROSS PROFIT MARGIN 255% GP 155000 SALES 60868.4 NET PROFIT MARGIN 123% PAT 75000 SALES 60868.4 b) The asset to equity ratio is important assessment if it is compared with previous years figure to assess the source of funds to buy the assets. Here, in 2014 the asset to equity ratio was higher than 2015 figure; this reflects that despite asset size increase the ratio has declined. This means Teda has either transferred profit to the reserve or issues fresh share in 2015 to finance the assets[1]. c) DSO figure is however not attractive for the company. The company has debtors collection days figure of 111.86. This reflects that that the company has not been good at managing receivables2. d) The company is managing higher current assets and working capital position. The better working capital potion can help the company to run very smoothly and to manage the affairs of the company in a far better way. b 2015 2014 $ $ Teda Teda ASSET TO EQUITY 1.80597592 2.03412073 ASSET 420675 387500 EQUITY 232935 190500 c 2015 $ Teda DAYS SALES OUTSTANDING-DSO 111.867568 AVERAGE ACCOUNTS RECEIVABLE *365 51738750 TOTAL CREDIT SALES 462500 D 2015 $ Teda CURRENT RATIO 1.82459677 CA 285075 CL 156240 E 2015 $ Teda INVENTORY TURNOVER 2.44047619 COGS 307500 AVERAGE INVENTORY 126000 Small Business Analysis 2: Ratio analysis of TUST Pty. Ltd: A few of the Ratio Analysis of TUST Pty.Ltd. Is enclosed herewith which are explained in detail below for better understanding of the outcome of the results stated herewith-- Ratios Formula 2012 2013 Ideal Level Current Ratio Current Assets Current Liabilities 2.1:1 2.6:1 2:1 Acid test or quick ratio Current assets inventory Current liabilities 1.8:1 2.2:1 1:1 Days inventory in hand Average Inventory X 365 days Cost of Sales 122 127 Lower the better. Days debtors outstanding Receivable X 365 days Sales 30 46 30 Net Profit Margin Profit before interest tax(PBIT) Turnover 10% 12.2% Higher the margin, the better. The ratios indicate either an increase or decrease from the previous year. Liquidity: Liquidity ratios are used to determine and measure the companys strength and ability to be able to cover all its expenses. They are Current ratio and Quick ratio. The current ratio measures short term solvency and liquidity. The ideal current ratio is nearer to 2:1 but this varies from business to business[2]. The quick or acid test ratio which measures the urgent solvency of any business as the inventory part is left out of the current assets which is not ready cash but to be sold and realised only hence there may be great variation on liquidity as the valuation of stock will depend on market conditions at any given point of time. The normal quick ratio is 1:1 but it is also depends on business format. Both ratio formulas are shown in the table above. Asset efficiency: Asset efficiency ratio is the method to determine the main power of assets in running the business more effectively. The assets are the main performance generating element of any business. Every business needs different types of Assets like fixed and current assets in general. A fixed asset comprises of Plant Machinery, Land Buildings, Furniture and Fixtures, Tools and Equipments, Office Equipments, etc and Current Assets comprises of Bank, Cash, Debtors, Inventory, etc. These assets are all used in different manner in a business to generate profit which again is ploughed in the business to generate more assets so that business can grow and handle competition from the other players from the industry[3]. Ratios Formula Ideal Level Asset turnover Turnover Total Assets or capital employed 6.74 Percent Rate of Return on Assets Earnings before Taxes X 100 Total Assets 4.53% Asset Turnover-- this is a type of ratio used to measure the production of sales in comparison to asset base. If the measurement is higher it is better. Percent Rate of Return on Assetsthis ratio is used to find out the generation of profit is against the companys assets and it is very important one for business process evaluation. But care must be taken to avoid heavy depreciation which may be affect calculation3. Profitability: The ROCE or Return on Capital Employed is used to determine the business profitability and this determinant is helped by Capital employed which is equity and debt figures. Debt fund are other than current liabilities and equity is the fund employed by shareholders. Total capitals employed are calculated by considering the long term debt, shareholders fund taken together. ROCE comprises of two parts operating profit margin and asset turnover. The lower the ROCE it is higher the capital employed or low margin of profit and vice versa. Assets, liabilities, and share capital are to be considered very carefully to calculate ROCE[4]. Research on the Financial Ratio: Introduction Any business can run in its own way whatever be the size but they all have a common feature which may differ from business to business and from country to country but the basics do not differ. All these businesses need fund or capital to run business and all these also need to have a control on that fund for better profit generation. For this various financial reports are prepared by each and every business to find how they doing. Small and medium businesses manage the funds in easier manner than bigger ones. Bigger businesses need to have greater organizational structure and systems to make them successful as huge capital is involved and shareholders and other stakeholders are involved with such businesses. Hence to have greater control on the entire financials of the business very strict format of accounting and auditing are followed. To understand the financial health by the management, shareholders, debtors, creditors, bankers, suppliers, government, local bodies, general public, different financial reports and statements are published. General reports like Trading Account, Profit and Loss Account and Balance Sheet are the published accounts of any business which are made public. But there certain group of the business like Board of Directors and the Top Management including the Managing Director who needs some more information in detail about the daily , weekly, fortnight, monthly, quarterly, half-yearly, and yearly financial status. A set of special reports are prepared for them exclusively. These special reports are called Financial or Management Accounting Ratios and this is used to derive various types of financial and non financial information which helps the management to take different types of decisions to save the business from collapse and saving the business from making huge losses. The different types of Ratios are used by management are summarised here below Common Size Ratios-- Common size ratios from the Balance Sheet. Common size ratios from the income Statement. Liquidity ratios Quick Ratio. Current Ratio. Operating ratios Cash Cycle. Return on Assets Ratio. Accounts Payable Days. Accounts Receivable Days on Hand. Accounts Receivable Turnover ratio. Inventory Turnover ratios. Inventory days on hand. Solvency Ratios Z-Score. Working Capital. Net sales to Working Capital. Debt to worth ratio. Business Ratios. Literature Review: The Current Ratio of TUST Pty Ltd is shown as 2.1:1 in 2012 that means there is presence of 2.1 current assets share against 1 share of current liabilities. In 2013 the ratio became 2.6:1 which means that 2.6 share of current assets are present in the business against 1 share of current liabilities. Enekwe Chinedu Innocent, Okwo Ifeoma Mary and Ordu Monday Matthew stated in their research paper Financial Ratio Analysis as a Determinant of Profitability in Nigerian Pharmaceutical Industry pointed out ideal ratios in an industry. The ideal level is fixed in the industry in general is 2:1 that means 2 share of assets against 1 share of current liabilities is ideal. In this case it is evident that for 2012 and 2013 both years the ideal level were achieved and situation was healthy. The level thus achieved must be further maintained and keep forward and increased far more to make the business more healthy financially. Management and auditors must take all necessary steps for the same. Thi s ratio is derived by division of current assets by current liabilities[5]. The acid test ratio or quick test ratio of TUST Pty Ltd is shown as 1.8:1 for 2012 which means that there are 1.8 shares of current assets against 1 share of current liabilities and this figure in 2013 shows as 2.2:1 which means that there is a share of 2.2 current assets against 1 share of current liabilities. The ideal level or desired level is fixed in the industry in general as 1:1. This means that 1 share of current assets is to be present for 1 share of current liabilities. In this case for both the years 2012 and 2013 the ideal level condition was not only achieved but it was much higher than that thus showing the liquidity condition to be very healthy. The management and the auditors must keep on maintaining the same ratio for coming years or try to increase the share of current assets against the current liabilities. This ratio is derived by putting out the inventory part from current assets and subtracting current liabilities. In another research paper A financial Ratio Analysis of Commercial Bank Performance in South Africa by Mabwe Kumbirai and Robert Webb stated the importance of the ratio analysis and banks. TUST Pty Ltd the days inventory in hand is shown as 122 in 2012 and 127 in 2013. In both years it seems that the inventory holding period of almost 4 months is too high. Ideal level is lower the days better the movement of goods. Too high period means trading is slower or sales have dropped extensively or some parts of products are not in demand. It may be that some parts of the goods have become obsolete or out market due to which the demand have fallen or may be the goods were sent to such places from where sales return were too high and it subsequently got affected in the years 2012 and 2013[6]. Too high level of inventory days means that blockage of working capital, high interest cost in maintaining the inventory and also risk of becoming back dated or obsolete or out of market fashion or demand supply break. The higher the inventory brings the risk of damage also by pilferage, theft, burglary, fire, flood, or by other natural calamities beyond imagination like earthquake, Tsunami, etc. Hence it can be said that TUST Pty Ltd should take care of this area very seriously in the future so that the wastage of working capital, loss by higher interest cost and inventory carrying cost can be avoided and easy movement of inventory can be ensured though proper sales management and a good coordination needs to be implemented between sales, purchase, and inventory departments so that over stocking does not takes place and its needs to reviewed by the management team as well as the auditors. This ratio is calculated by taking inventory for this year with inventory of last year and divi ded by 2 and then the result is divided further by sales cost and multiplied by 365 days. TUST Pty.Ltd, days debtors outstanding is shown as 30 in 2012 which is a very ideal level as per industry practice is concerned but for 2013 it has become 46 which means one and a half month debtors outstanding in the market. This is 16 days higher than 30, the market or industry standards. According to VIJAY S PATEL and CHANDRESH B. MEHTA stated in their research A FINANCIAL RATIO ANALYSIS OF KRISHAK BHARATI COOPERATIVE LIMITED regarding financial ratios includes various means[7]. The accounts department has not taken necessary steps to make follow-ups with the outstanding debtors and with the sales team responsible for generating such credit sales and also required to inform the higher management and Board regarding the same as this very alarming as per the working capital management is concerned. An extra 16 days of working capital and subsequent interest on this is very costly affair. The management and the auditors must take all such steps like stooping further sales to such parties and also warn the concerned sales team of not passing their sales commission is such outstanding are not collected by certain stipulated date as specified by the higher management for recovering the entire debtors overdue by 16 days otherwise in the long run these may convert into bad debt resulting more expenses and less profit generation. This ratio is derived by division of total receivables by sales and multiplied by 365 days. In the case of TUST Pty Ltd it is found that the net profit margin is shown as 10% in 2012 and as 12.2% in 2013. The profit before interest and tax or PBIT is the calculation required to be done to determine the net profit margin in the business. The ideal level as per the general industry standards is higher the net profit margin it is the better. In this case it is 10% in 2012 and this increased to 12.2% in 2013. It means that the net profit margin have increased by the usage of higher turnover or sales. The ratio is percentage is derived by dividing the PBIT figure by Turnover or sales by multiplying it with 100(%). The other profit margin ratios are also calculated for better understanding and they are Gross profit/turnover. Profit after tax/turnover. Advertising cost/turnover. Distribution costs/turnover. Cost of sales/turnover. The lower profit margins are very bad for any business and its shows the weakness of the business finances. The various business functions like new market entry may affect this percentage as it is in new condition of market sharing with already existing players but it should improve in the long run. Hypothesis The most important question thus arises is that what type of ratios is to be constantly studied by the management for making business better and financially healthy and surviving and long-lasting. The business financials are becoming more complex day by day and needs very good management ratios for the derivation of correct results. The ratio of management accounting thus is only used by management and auditors but not general stakeholders. Should not there be any ratios which may be useful to other stakeholders and they may be included in such financial reports generated on the basis of such ratios which may be of great interest and importance like liquidity ratio, net profit margin after making it simple in terminology, Current ratio, Cash ratio, Inventory days, Debtors outstanding days, are some of the useful ratios may be of some use to them. Methodology The ratios of all types particularly the performance ratios and the operating ratios are the most important to follow to get the most important financial indications to understand if the business is in good health or it needs to be put into ventilator or any other type hospitalization is required for making it more healthy and running in the near future. The ratios like Current ratio, quick or acid test ratio, Inventory Days In hand ratio, debtors outstanding ratio and the net profit margin ratios are the most important as shown in the case above for TUST Pty Ltd. These ratios cover almost all important functions of the business without which any business cannot move forward. The elements of Inventory, Current assets, Current Liabilities, Accounts Receivables outstanding days, Sales, Average Inventory, PBIT of profit before interest and tax. If these elements are taken with great care which forms the part of operating and performance ratios then any business will prosper in right man ner with great survival rate. Conclusion The ratios thus studied above are of different types and usage but the management always are positive and optimistic with these ratio approach that the desired result will be achieved if these ratios answer all their questions. The management accountants have worked great and in very hard manner to achieve this and the business these days are prospering with the help of these ratios to great heights. Small Business Analysis 3: Case Study Analysis: Introduction: The financial ratios are calculation and understanding of relative magnitude two selected numerical values collected from the financial report of two enterprises. The comparative financial analysis of two companies includes understanding of relative comparison based on various factors. Financial analysis is an art mostly used by the managers and the financial institutions for assessment of business, projects, performance and profitability. The ratios are expressed in decimal values and it helps to understand back ground and financial health of an organisation. Financial statement of two companies Qantas Airways Limited and Virgin Australia Holdings Limited are used for calculations of various ratios which can will be interpreted in the following manner to establish the actual reasons for the change. Understanding of financial analysis: The careful interpretation of data would result into precise understanding of the business and the business scenarios. These ratios would quantify many aspects of a business. The financial ratios are categorized based on different financial aspects of the company. The EBIT is nothing but Earnings before Interest and Taxes. The higher earning is reflected by deduction of expenses and costs from sales. The higher EBIT margin represents better management of cost and expenses. Here, Qantas Airways Limited has EBIT margin of 1.85% in 2012 and for Virgin Australia Holdings Limited it is 3.50%. This clearly represents the fact that cost of sales for Qantas Airways Limited is much higher than of Virgin Australia Holdings Limited. This purely reflects the fact that Virgin Australia Holdings Limited has also been managing its costs effectively[8]. ROE stands for Return on Equity. The ratio is calculated by using the formula PAT/Equity x 100. The higher ratio represent better bottom line for the company. Significant increase in equity can also brought down the ROE. Here, Virgin Australia Holdings Limited had ROE of 8.40%, this clearly indicates better bottom line of the company compared to Equity. This can also be interpreted in another way that Virgin Australia Holdings Limited is highly leveraged. But in continuation to EBIT margin, the ROE is better for Virgin Australia Holdings Limited. This indicates better bottom line for the company. On the other hand Qantas Airways Limited had comparatively lower ROE at 3.38%. If it is interpreted in continuation to EBIT margin, this would reflect that higher cost reflected in the bottom line of the company resulted into lower ROE3. ROA stands for Return on Assets. The higher ROA can only be because of higher bottom line. The ROA increased signifies better utilization of assets for higher sales and cost control. The better utilization of assets to boost bottom line is reflected in this ratio. Here, ROA Virgin Australia Holdings Limited is at 3.29% compared to 2.12% of Qantas Airways Limited. If these two figures of two companies are analyzed based on EBIT margin and ROE. This would clearly indicate that Virgin Australia Holdings Limited has higher net profit in 2012 compared to Qantas Airways Limited. The higher net profit is reflecting in higher ROA4. The debt to equity ratio has increased in 2015 compared to total equity. The long term debt ratio stood at 0.18 in 2014 but increased to 0.20 in 2015. The debt is being used for purchasing fixed assets and to develop property of the company in 2014 but it was repaid in 2015. In terms of total debt and capital, the total debt to outsider stood at AED 0.20 against every AED 1 of capital in 2015. The indication is of low leverage position of the company. This indicates financial strength of the company[9]. In current ratio, Current assets are divided by current liabilities. Higher current ratio or ratio of 2: 1 is considered ideal for much industry. But is not always the case of all companies. Airliner companies usually have lower current assets as these companies usually have lower inventory. Here, Qantas Airways Limited had current ratio of 0.77 compared to 0.65 of Virgin Australia Holdings Limited. Qantas Airways Limited has better ratio than Virgin Australia Holdings Limited. The higher ratio could be caused by lower realization of accounts receivable and holding of too much cash and cash equivalents. The higher amount of creditors and short term loan can bring down current ratio5. The net profit is divided by sales to reflect Net Profit Higher net margins are always better for the companies but the ratio does not indicate whether the sales are coming down or not. As expected Virgin Australia Holdings Limited has better net margin of 2.23% compared to 1.36% of Qantas Airways Limited. If this ratio is analyzed on the basis of previous calculations. This would really indicate that Virgin Australia Holdings Limited has managed its costs in a better way to earn better net margins. Here the important factor is cost and expenses management which is done far better by Virgin Australia Holdings Limited. Conclusion: The analysis and the assessment are clearly indicating better performance for Virgin Australia Holdings Limited compared to the other company. Better cot management is the key to better bottom line and better growth. Here, both companies have managed significant gain in the business but better cost management has become the key for Virgin Australia Holdings Limited. This report would really help the managers to understand the key reason for the better performance of Virgin Australia Holdings Limited. The better EBIT ratio is reflected down to the bottom line of Virgin Australia Holdings Limited. This also represents the fact that Virgin Australia Holdings Limited is better managed and the debts are also well managed by this company. References: Investopedia, Days Sales Outstanding DSO, https://www.investopedia.com/terms/d/dso.asp, 2016, (accessed 12 September 2016) Accountingcoach, What is the accounts receivable turnover ratio?, https://www.accountingcoach.com/blog/receivables-turnover-ratio, 2016, (accessed 12 September 2016) Myaccountingcourse, Financial Ratio Analysis, https://www.myaccountingcourse.com/financial-ratios/, 2016 (accessed 12 September 2016) Enekwe Chinedu Innocen and Okwo Ifeoma Mary and Ordu Monday Matthew, Financial Ratio Analysis as a Determinant of Profitability in Nigerian Pharmaceutical Industry, https://www.perpustakaan.kemenkeu.go.id/FOLDERJURNAL/Financial%20Ratio%20Analysis%20as%20a%20Determinant%20of%20Profitability%20in%20Nigerian.pdf. 2013 (accessed 12 September 2016) Mabwe Kumbirai and Robert Webb, A financial Ratio Analysis of Commercial Bank Performance in South Africa, https://www.africanreview.com/Vol.%202%20(1)/Financial%20Ratio%20Analysis%20of%20Bank%20Performance.pdf . 2010 (accessed 12 September 2016) Patel and C Meheta, A FINANCIAL RATIO ANALYSIS OF KRISHAK BHARATI COOPERATIVE LIMITED, https://indianresearchjournals.com/pdf/IJMFSMR/2012/October/16.pdf. 2012 (accessed 12 September 2016) Referenceforbusiness, USE AND USERS OF RATIO ANALYSIS, https://www.referenceforbusiness.com/management/Ex-Gov/Financial-Ratios.html 2016, (accessed 12 September 2016) Quora, What are the key financial ratios to know when going through financial statements of any company?, https://www.quora.com/What-are-the-key-financial-ratios-to-know-when-going-through-financial-statements-of-any-company, (accessed 12 September 2016) Efinancemanagement, Internal Source of Finance, https://www.efinancemanagement.com/sources-of-finance/internal-source-of-finance, 2016 (accessed 12 September 2016) Encyclopedia, Financial Ratios, https://www.encyclopedia.com/topic/Ratio_analysis.aspx, 2016 (accessed 12 September 2016) Stockopedia, Assets to Equity Ratio, https://www.stockopedia.com/ratios/assets-to-equity-ratio-5121/ , 2016 (accessed 12 September 2016)

ROADMAP for WORLD CLASS AFP Essay Essay Example

ROADMAP for WORLD CLASS AFP Essay Essay The Armed Forces of the Philippines Transformation Roadmap ( AFPTR ) are of import portion of our program to run into our aspiration to go a universe category armed forces. We look to construct a strong military. to be to the full mission effectual. professional. believably equipped and extremely antiphonal to the technological. philosophy and sociological alterations. I believe we can accomplish our vision to go universe category armed forces that is a beginning of national pride by 2028. The AFP can make these ends. by first. attachment to the constituents of the transmutation roadmap. 2nd. through the strong support of the stakeholders and 3rd. through the absolute committedness of the leading. We will write a custom essay sample on ROADMAP for WORLD CLASS AFP Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on ROADMAP for WORLD CLASS AFP Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on ROADMAP for WORLD CLASS AFP Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The AFPTR is based on the Performance Governance System ( PGS ) which is an version of Harvard’s Balanced Scorecard model into local fortunes of the Philippines. ( OJ5. 2014 ) The AFP instituted reforms based on the rules of good administration and public presentation excellence. AFPTR has three cardinal constituents. foremost. Charter Statement. which sets and defines the strategic way to prosecute. Second. Strategy Map which outlines the strategic aims and defines the interrelatedness among these aims. Third. Governance Scorecard to guarantee that the strategic aims are achieved and the 2028 vision is realized. ( OJ5. 2014 ) The AFP has set up three base cantonments along the manner that must be achieved to acquire closer to the 2028 vision. By the terminal of 2016. to the full mission capable AFP. By 2022. a strong and sustainable armed forces in the Pacific part. The end-goal for 2028 is to go a world-class armed forces. In mission capable AFP. one beginning of incredulity. is the mission capable in territorial defence. peculiarly capable in procuring the state from aggression or invasion. this is because of our limited resources and equipments. To turn to this job. the AFP needs to beef up security confederations and partnership with other states through sustained bilateral and many-sided battles and uninterrupted engagement in the United Nations plan or missions. Another is through scheme preparation of a minimal believable defence that could enable the authorities to protect the national involvement by discouraging and forestalling invasion or possible invasion. ( OJ5. AFP Strategic Planning System. 2014 ) Sing limited resources. the AFP’s aim is to heighten effectual budgeting. financial subject. transparence and answerability with a strategic enterprise of developing a fiscal and resource evaluation. To be a beginning of national pride. the AFP has to work hard to win the Black Marias and heads of the people every bit good as to gain the support of the stakeholders. The AFP has to develop and pass on a trade name image consistent with its nucleus values. award. service and nationalism. The AFP besides recognizes the jussive mood of making out and to prosecute with cardinal stakeholders. Harmonizing to President Aquino† This is why we are prosecuting assorted stakeholders in our peace and security attempts. The AFP Internal Peace and Security Plan ( IPSP ) open up infinite for people’s engagement in specifying. determining. and guaranting national peace and security. It acknowledges that the parts of each and every authorities bureau. civil society organisation. and even local community. are critical in recognizing our common goal†¦Ã¢â‚¬  ( World Wide Web. scribd. com/doc/46302366/AFP-Internal-Peace-and-Security-Plan-IPSP-BAYANIHAN. 2010 ) The timeframe of the IPSP is six old ages. from 2011 to 2016. which is designed to render communist insurgence irrelevant by 2016. nevertheless. at present. their strength remained about the same. ( Mallari. 2013 ) Despite this. Head of Staff General Bautista said â€Å"These are non our standards now for mensurating our performance†¦ we are looking at the peaceable status in different localities†¦if there is development. if there is economic advancement in the country that is the ultimate† . ( Mallari. 2013 ) Another beginning of apprehensiveness is the frequent alteration in leading. The AFPTR has adapted a long-run and strategic attack to governance. This will supply stableness to the plans and policies of the AFP which will function as a usher for the strategic precedences of the wining leading and hence will non be personality driven. In decision. the vision to go a world-class armed forces by 2008. although brave and ambitious is accomplishable. through proper execution or executing of AFPTR. dedicated committedness of the leading and strong support of assorted stakeholders. This administration model will incorporate and harmonise the different plans and activities of the AFP. With IPSP unfastened to the populace. it signifies the AFP’s intend to pull on the support of the broad spectrum of stakeholders. The paradigm displacement in relation to IPSP of winning the peace instead than merely get the better ofing the enemy will climax to security. development and advancement. Mentions ( 2010 ) . Retrieved from World Wide Web. scribd. com/doc/46302366/AFP-Internal-Peace-and-Security-Plan-IPSP-BAYANIHAN. Mallari. M. J. ( 2013. July 12 ) . IPSP†BAYANIHAN† A FAILURE. ADMITS AFP CHIEF. THE DAILY TRIBUNE. OJ5. ( 2014 ) . AFP Strategic Planning System. Quezon City. OJ5. ( 2014 ) . AFP Strategic Road Map. Quezon City.

The eNotes Blog Making the Most of a Missed Day What to Do When You Need a SubstituteTeacher

Making the Most of a Missed Day What to Do When You Need a SubstituteTeacher While the teacher is out, the students are still in class ready to learn. Your absence does not automatically mean that the students have to watch a video or do busy work to fill the day. Follow these tips to ensure that students continue to be engaged and productive while you are away. Create a collaborative project Though you will not be in class, the students still have a very valuable resource at their disposaleach other. This is a terrific opportunity to create a project that encourages collaboration. You can use the day before your absence to explain the project and get students started, and then have them continue their work during your absence. It is important that this project result in a final product that you can evaluate when you returnthis could be a group skit, a poster, a pamphlet, or a series of arguments to be used in a debate. The gap in daily activities can be an ideal moment to synthesize the work you’ve been doing together in the last few weeks. Students can reflect on the ideas they have been studying and apply them in new ways to demonstrate understanding. It might be best not to introduce new ideas here, given that you will not be present to answer questions about material that is unfamiliar to students. Set up the project the day before You should ensure that students understand exactly what they need to do while you are away. The role of each student and the expectations of the final product should be clearly communicated. Ideally, these expectations should be typed out and distributed to your students as well as the substitute so that there is no ambiguity about the assignment. Think carefully about the scope of the assignment and how best to involve every student in the activity. The project should be comprehensive enough to cover the entirety of the class periodthink of this not as â€Å"busy work† but rather an opportunity for students to think broadly and deeply about themes that they have covered in class thus far. To ensure that every student participates, it might make sense to give each student in the group a particular role. You may even want students to sign off on what they have contributed to the assignment so that one student does not end up taking on all the work for the group. Have clear guidelines for the students Students will be motivated to work if the final product counts for a grade and they know exactly what they need to do to succeed. Communicate to students that your absence is not a day off for themit’s a productive day that they must use to complete their project. A checklist might be a great way for students to know exactly what steps they need to take in order to complete their project and what rubric you will use to grade their work. Creating the list of steps for them helps to keep them on track while you are gone. Hold students accountable for their work Your class time is valuable. You’ve put thought into ensuring that your day off would be beneficial to students’ learning, and you’ve created an opportunity for students to demonstrate that they can work collaboratively in your absence. When you return, you should expect that students have followed through with the expectations you set out before you left. Inform the substitute Give the substitute as much information as possible about how the class time will be used while you are away. Offer instructions on how to handle misbehavior, particularly since students will be working in groups and may test the boundaries of appropriate volume and conduct. Finally, ask the substitute to leave a brief report on how the class worked together. This will give you valuable information that you can use to evaluate the success of the project. You may be surprised to find that the right planning will turn your day off into a day on for students!

On the instruction Essay Example | Topics and Well Written Essays - 1000 words

On the instruction - Essay Example This problem can be solved through parental, guardian as well as educators’ intervention so as to be in a position to educate children about the constructive use of the internet. It should be everyone’s responsibility to provide internet safe education to the children so that they become aware of the risks they are likely to encounter through the use of the internet. The other solution that can be implemented in order to deal with this particular problem is related to empowerment of the children so that they can become masters of the destiny in as far as internet use is concerned. There are different ways of implementing these measures which are likely to provide a long solution to the problem that is related to adverse impacts of the internet on children. According to the Internet Society, â€Å"the most effective way to deal with perceived problems arising from Internet use is to empower children and young people so they know how to safeguard themselves against the a dverse effects of using the internet.† Whilst other strategies are used by different governments such as filtering or blocking websites that are thought to contain malicious information to children, it can be seen that these techniques have their own shortfalls. A holistic approach that is people centred should be implemented in order to address this problem. Empowerment of children with regards to the use of the internet is very effective since this strategy is designed to produce positive benefits of using the internet. There are different empowerment techniques that can be used such as teaching the children about appropriate language to use as well as imparting knowledge to them about their respective communities’ social, cultural and ethical norms that shape their behaviour. Every person belongs to a culture that has norms and values and these create the identity of the people living in that particular area. The culture of people also shapes their identity hence it is the role of the parents in particular to impart knowledge about their cultural values to the children. This can help the children to distinguish between something that is good from bad. Children who are aware of their cultural values are likely to maintain them throughout their lives. These values also help them to know the things they are allowed to do as well as things they are not allowed to do in their society. Morally upright children often display positive traits about their culture and this can redeem them from behaving badly when they are using the internet. It is also important for the parents as well as the educators to educate their children about the positive benefits that can be derived from using the internet. As stated by the Internet Society, it can be observed that the internet is not evil since it has significantly improved our lives in various ways. There are more benefits that are likely to be obtained from using the internet than the negative aspects such as the ones mentioned above. Essentially, parents and the educators should always strive to educate their children to be in a position to make a distinction between something that is bad from good. Whilst the parents and teachers spend most of the time with their children, it can be noted that they cannot control their behaviour all the

Controversy Essay Example | Topics and Well Written Essays - 1000 words

Controversy - Essay Example The increased attention on global warming seen in 2007 is attributed to several events including the release of the IPCC Fourth Assessment Reports and the fluctuating oil prices and of Al Gore’s film ‘An Inconvenient Truth,’ which gave the news â€Å"hooks into climate change-related stories† (Boycoff, 2010). The amount of news coverage on global warming towards the end of the decade registered an increase to approximately five times the amount of attention given to the issues at the turn of the millennium (Boycoff, 2010). However, in contrast, the amount of coverage on the environment remained at 1.5% at the end of the decade and these figures were even lower in the radio and on network TV. This news coverage saw a decrease for the years 2007 to 2009 when the global economic crisis took centre-stage in the news (Boycoff, 2010). The fact that no large-scale disasters like that of the Katrina hurricane disaster also stalled the coverage of climate change. Boycoff (2010) describes how his assessment of articles on climate change published in the New York Times, the Washington Post, the LA Times and the Wall Street Journal indicate a widespread disagreement with the fact that humans play a huge role in climate change. This mismatch in information is mostly attributed to the wrong applicatio n of so-called ‘balanced reporting’ (Boycoff, 2010). And this mismatch in data has contributed to the confusion on the issue of climate change. However, this bias which was detected in the coverage was later diminished and was no longer pervasive because the media or news coverage became outdated. A new representation was actually considered, especially as George W. Bush, in the 2005 G8 Summit recognized the fact that the Earth has become considerably warmer and man’s contribution through toxic emissions is a reason for the warming global temperatures (Boycoff, 2010). Other

The Hair Care Category From The Consumers Marketing Essay

The Hair Care Category From The Consumers Marketing Essay What the consumer expects from the hair care category is firstly a shampoo that is suitable for their hair type and provides them with the results they want after using a shampoo such as cleansing of hair and scalp, keeping hair soft and smooth and strong. The consumer expects that the shampoo will make her hair thick, shiny and free from damage. Secondly, the consumer expects that the shampoo she has chosen should be accompanied by a supplementary product i.e. conditioner which will cater to her need of making her hair soft and moisturized. Lastly, the consumer has started to expect additional products in terms of mousse, gels, serums, leave-ons etc. that will cater to her individualized needs and problems. They will help her to change the texture and type of her hair temporarily for example makes her hair straight with a straightening serum when she has frizzy hair. The consumer expects that all her hair needs are satisfied conveniently and effectively through these off the shelf items instead of having to waste her time using tedious home remedies such as egg and yogurt on her hair. Another point to mention here is that men have started to expect products that are made especially for them. Hair Care Category in Pakistan: The hair care category in Pakistan consists of all available solutions for hair care including shampoos, conditioners, leave-ons, oils, colorants and styling available in retail, wholesale and salon channels. The Business we are in: UPL hair care category at the moment consists of shampoos and conditioners in beauty, herbal and anti-dandruff segments and also plans to provide styling products in the future. The Business we want to be in: The hair care category at this moment is providing generic solutions for hair care and the company needs to move towards providing more specialized solutions for all the different hair types and needs. The consumer is evolving and wants more hi-tech ingredients and technologies rather than just natural ingredients. There is more emphasis on beauty and fashion and the consumer wants hair care companies to give them solutions tailor made for their hair type and hair problems for example frizzy hair, straight hair, damaged hair, curly hair, limp hair etc and these solutions to be provided in the form of not only shampoos but more evolved product types such as serums, sprays, gels and masks. UPL also wants to build the male grooming segment through AD brand Clear. Regions: UPL currently provides its products nationally including urban, suburban, rural and deep rural. They reach consumers through their deep distribution which has penetrated even in deep rural through provision of specialized skus like sachets. Customers users: Anyone who washes their hair is part of UPL target market. Therefore women, men, children of all ages are the ones UPL wants to provide solutions to. Users can be further divided into heavy, medium and light users and the strategy used is based on what category they fall into. Channels Used: Hair care category will provide the products to the above consumers through General Trade stores, Family Grocers, Modern Trade Channels, International Trade and OOH which includes salons so as to be available to reach consumers wherever they are. We will not make ourselves available in low contributing channels such as pan kiosks. What business we will not go in: UPL Hair care will not go in the businesses of loose oils, hair colorants and soap for hair wash because we will provide all solutions to our consumers through our current and future products. For example we will provide the benefit of mustard oil by incorporating mustard oil extract in our shampoo or provide the cleansing properties of soap through clarifying shampoos. How Competition defines their scope: The competition for UPL hair care includes direct and indirect competitors i.e. anyone who provides hair wash and care solutions. This would therefore include soap (both toilet and laundry) and loose oil providers. Our direct competition includes PG (HS and Pantene) and Forvil (Bio Amla). PG has the same scope as ours in terms of customers/users and regions, but they look at the market differently by dividing it cleanly into the three categories and ensuring that there is no overlap between the three. Bio Amla on the other hand has a rural specific focus and channelize their resources on herbal segment. They focus on their rich heritage and providing solutions that will be handed down from generation to generation. So: How do we create customers? UPL can create customers firstly by creating awareness about the different problems that can plague consumers hair. Once they are aware of this, then UPL will provide them will solutions for their specific needs by giving them an entire system for their hair i.e. shampoo, conditioner and styling product. It will also create new customers in terms of men who currently use soap or borrow the beauty shampoo from the lady in the house, by providing them a shampoo made just for them. Hair Care 1 Ά As per the above charts, UPL is only present in the shampoo and conditioner categories. There are a few players that have just started to emerge in the styling segment such as LOreal, Garnier and Toni Guy. Before they make a mark, and the consumers associate them as the experts on styling, UPL should introduce their own styling range as well. As far as the distribution structure goes, the focus is mainly on GT/MT with cosmetic channel and salons not being concentrated upon. The potential of these two channels is therefore not being utilized. Both of these channels contributions should be increased with particular focus as to how to develop them, especially salons which is a channel to which you can sell to for their own use and to sell from, to people who visit these salons. Market Size: Volume (Tons) Segment 2006 2007 2008 2009 CAGR % Beauty 6,244 7,204 7,457 8,609 11% Herbal 5,941 6,466 7,843 8,811 14% Anti Dandruff 2,923 3,392 3,968 4,477 15% Conditioners 6,411 6,677 6,853 7,053 3% Styling 149 154 166 166 4% Colorants 782 815 849 865 3% Ά In 2008, the Herbal category overtook the Beauty Category in volume. This can be attributed to the price increases (7%) taken by players in the beauty category, turning consumers to the herbal shampoos which were at a discount to beauty shampoos. 2007 saw the introduction of a new player in the AD category i.e. Clear shampoo which has propelled growth in the AD segment since. Conditioner category growth may look small, but this is primarily because of decline in loose oils and natural ingredients as consumers switch towards branded products. The rinse-off branded conditioner market on the other hand is actually growing at 6%. Styling products usually consist of those that come in through the grey channel and are not actively being marketed therefore hardly any growth. Even the colorants market has not seen any new entrants until now and therefore the slow growth. Market Size Value (Rs Mn.) Segment 2006 2007 2008 2009 CAGR % Beauty 3,368 4,004 4,302 6,335 23% Herbal 1,605 2,020 2,593 3,335 28% Anti Dandruff 1,643 2,056 2,452 3,748 32% Conditioners 9,527 9,036 8,655 8,467 -4% Styling 103 112 112 124 6% Colorants 1,008 1,026 1,019 1,038 1% Ά The herbal category, even though it has overtaken the beauty category in volume, has not been able to do so in value due to the high price per ml of shampoos in beauty category. However, due to the price increases in Herbal category, the value there has also increased specially in 2009. The AD category has seen the highest growth in value especially in 2009 due to massive price increases taken by HS (20%) The conditioner market is declining due to the decline in loose oils and natural ingredients market; however the rinse off conditioner market is still growing. The styling and colorants market contribute less than 10% of overall hair care market due to its low tonnage. Assumptions for Growth for Each Segment Shampoos: The shampoo market will continue to grow due to consumption building activities in the rural segment. There are still massive amounts of soap being used for hair wash and when it is replaced with shampoo, market will grow further. Within the shampoo category, AD category will see the highest growth due to the further investment behind brand Clear as a shampoo especially for men, followed by Herbal which will be taken as the frontrunner to develop the rural market. The usership of toilet soap for hair wash in rural is 30% and laundry soap is 50%. It will be herbal categorys (Lifebuoy shampoos) job to convert these soap users to shampoo with the natural and herbal proposition, because according to research 46% rural consumers use soap due to the perception that soap cleans hair more thoroughly and that shampoo damages hair. Only 12% say that they cannot afford shampoo. However, if any sensitivity to price exists, it will be overcome by the fact that less dosage of shampoo is needed to replace soap and hence the shampoo bottle will last as much as or more as soap does. The way forward will be to educate them about benefits of shampoo vs. soap and get them to use Lifebuoy shampoo and the next step will be to move them onto beauty shampoo i.e. Sunsilk which is more profitable. Those in rural who are already using shampoo, for them the job will be to move onto Sunsilk from whatever else they are using. Therefore both beauty and herbal categories have a role to play in rural. Conditioners: As the market is evolving, two changes are taking place. Firstly, consumers are moving towards branded products and that is going to see the decline of loose oils and natural ingredients (reetha, amla shikakai etc.) usage. Secondly, consumers are starting to become aware of their own specialized needs and want products to be suited to their individual preferences. Therefore second generation hair care products such as rinse off conditioners will be more in demand. This will further be fueled by international and local media. Styling: With respect to the above, consumers will also start moving towards more evolved products for hair care to cater to their individualized needs and preferences. Also with the entrance of new players such as LOreal, Garnier and Toni and Guy, there will be more awareness about these needs and the market will start to get increasingly developed. There will also be high development in trade and channel by these new entrants fuelling the growth even further. Colorants: Until now this market has been dominated by old players such as Wella, Polycolor, Schwarzkopf, Kalakola etc. But with the recent entry of LOreal and Garnier, investment in colorants market by these players will see development in this area. Market Size Estimation (Volume Tons) Segment 2010 2011 2012 2013 CAGR % Beauty 9,349 10,270 11,018 12,125 12% Herbal 9,607 10,927 11,913 13,938 15% Anti Dandruff 5,115 5,886 6,656 7,600 14% Conditioners 7,383 7,855 8,207 8,736 6% Styling 207 249 290 330 17% Colorants 881 898 915 961 3% Ά The conditioner might look like its showing dismal growth, but what is of interest is the rinse off conditioner category which is actually going to grow at 9% due to heavy investment. The growth number is being dragged down due to negative growth in loose oils and natural ingredients by -5% and -9% respectively. The branded oils category is to grow by 2%. The AD market will show high growth due to investment in a whole new brand i.e. Clear in the new market for male grooming. Herbal however will still be in the lead as regards absolute volume as it should cater to the soap conversion job in the rural segment. Beauty segment will grow due to new entrants in the segment and increase in consumption in rural. Market Size Estimation (Value Rs Mn.) Segment 2010 2011 2012 2013 CAGR % Beauty 7547 9272 11181 15037 26% Herbal 3430 4204 4901 5822 19% Anti Dandruff 4661 5946 7402 9374 26% Conditioners 8,609 8911 9222 9365 3% Styling 156 187 218 248 17% Colorants 1,058 1,078 1,098 1,263 6% Ά Any increases in the herbal segment value will be due to volume increases and not price increases. On the other hand, the increase in market value of beauty and AD segment will continue due to higher price per ml along with increases in volume. The styling category will be a profitable category as it will be sold at a premium to the other formats available. So even small increases in volume will yield higher returns. Once again looking at the total conditioner growth number would be misleading. To break it up, the area of interest which is rinse off conditioners will actually grow at 16% due to its high price per ml and increase in volume simultaneously whereas the loose oil and natural ingredients market is declining at -5% each. Competition Growth Matrix Competition Growth Matrix Conclusion UPL has a comfortable lead in the beauty segment but it needs to maintain this lead in view of growing competition. The AD and Herbal categories of UPL are lagging behind PG and Forvil respectively. Since the AD category is expected to show healthy growth of 12% in the future, UPL needs to maintain at least the market growth rate for its AD brand. Herbal must be invested in specifically in rural areas to convert soap users. Styling is a niche yet profitable market segment that is expected to grow at a whopping 17% in the future. Opportunities lie for UPL here in development in this category and gaining and market lead. Conditioning (rinse off) will also be growing at 9%. UPL has already started focusing on this category before any other company and should direct further investment this way to take advantage of the growth. Through analysis it is evident that Forvil (Bio Amla) is also a formidable competitor in the market where as Unilevers strategies are based on competition from PG. In future Bio Amla should be given equal importance in competitive as well as brand strategy formulation. Product Life Cycle Product Life Cycle Segments Introduction Growth Maturity Beauty X   Pantene X Sunsilk X Herbal X   LifeBuoy X Bio Amla X Anti Dandruff   X Head Shoulders X Clear X Conditioners Rinse Off   X Sunsilk X Pantene X Loose Oil X Natural Ingredients Branded Oils X Styling X   LOreal X Toni and Guy   X Colorants   X Garnier X Kala Kola X Ά The shampoo category is in growth stage, fueled by the rural segment. Penetration and consumption in this segment will keep on increasing as awareness increases through media proliferation. Improvement in distribution will further fuel this trend. Rinse off conditioners are in the introduction stage. Even though they have been on shelf for awhile, they have just started to be pushed by the companies in terms of communication, and that also one brand until now i.e. Sunsilk. Since rinse off conditioners are only being pushed in urban, rural for the time being will be using loose oils for conditioning purposes. Natural ingredients are on the decline however as consumers are getting these in the shampoos themselves and also do not have the time anymore that it takes anymore to use them. Styling segment is in introduction stage and therefore it can be an opportunity for UPL or any other company to gain a first mover advantage there. There has been no new news in colorants segment until now with the introduction of LOreal and Garnier in the market. The advent of these two brands will have an impact on overall category and cause awareness about this segment, leading to growth in off-take of colorants. Distribution Structure Ά For all the 3 segments of shampoos, over the next few years , contribution of GT will decrease with most of the consumer traffic moving towards MT and therefore the companies also shifting their volumes towards MT. For Beauty category Salon channel will also gain importance. Rinse-off conditioners are limited to being sold at MT at this point in time as they are targeted towards higher LSMs. In the future as they start to be used by lower LSMs, their contribution in GT will increase. The biggest jump in contribution of Styling products is in Salon channel. This is where consumers will receive education about the use of styling products and will also be a point of urge purchase. This channel will serve as the foundation for development of this segment, and will lead to increase in contribution of GT as consumers make their repeat purchases from there. Distribution Shares and Companys Position The outlet coverage reflects that of Urban only. The numbers for rural by channel were not available to us, however we did find out that they were much lower. (Outlet coverage in total rural is approximately 60%) Therefore, if the job is to convert soap users in rural, then the outlet coverage must also be increased. Although urban outlet coverage is healthy, UPL is lacking behind in turnover share as compared to PG probably due to higher NPS/ton of PG brands. The turnover share we have taken is in terms of value, and if we compare volume turnover then UPLs is higher. In terms of outlet coverage, UPL is at par or more than both PG and Forvil in all cities except Islamabad. Hence special attention must be paid to this region n the distribution plan. Top 6 External Trends Ά UPL is taking advantage of growth in rural segment with a companywide project to promote its brands in rural. They want to gain a first mover advantage there which will be possible if PG and Forvil dont act. All companies have taken prices increases to be able to hold their margins. Growth of MT and the increase in demand for bulk products have led UPL, PG and Forvil to introduce large size bottles (400ml and 700ml) specifically for this channel. UPL being the first one to focus on conditioners is taking advantage of the trend to provide specialized products for the consumers. PG although it has a range of styling and conditioning products is not actively promoting them. Both UPL and PG are turning towards digital mediums such as the internet and cell phones for advertising. Furthermore, there is an increased use of activations and sales promotions to catch the attention of the increasingly fragmented audience. Growth of small unknown brands in rural with Re. 1 sachets is threatening the higher priced sachets of UPL, PG and Forvil. PG has increased their sachet prices further and are not focusing on them as sku. UPL is trying to counter this by giving a better product at a slightly higher price (Rs. 2 and Rs. 3). Summary: External Analysis UPL hair care category at the moment consists of shampoos and conditioners in beauty, herbal and anti-dandruff segments and also plans to provide styling products in the future. Segments identified in the Hair care market are Shampoos (Beauty, Herbal, and AD), Conditioners (Rinse-Off, Branded Oils, Loose Oils, and Natural Ingredients), Styling and Colorants. In 2008, the Herbal category overtook the Beauty Category in volume. This can be attributed to the price increases (7%) taken by players in the beauty category, turning consumers to the herbal shampoos which were at a discount to beauty shampoos. 2007 saw the introduction of a new player in the AD category i.e. Clear shampoo which has propelled growth in the AD segment since. The AD category has seen the highest growth in value especially in 2009 due to massive price increases taken by HS (20%). The conditioner market is declining due to the decline in loose oils and natural ingredients market; however the rinse off conditioner market is still growing. The shampoo market will continue to grow due to consumption building activities in the rural segment. There are still massive amounts of soap being used for hair wash and when it is replaced with shampoo, market will grow further. Furthermore, the next four years will be more about development of rinse off conditioning and styling. Consumers are starting to become aware of their own specialized needs and want products to be suited to their individual preferences. Therefore second generation hair care products such as rinse off conditioners will be more in demand. Styling is a niche yet profitable market segment that is expected to grow at a whopping 17% in the future. Opportunities lie for UPL here in development in this category and gaining and market lead. Through analysis it is evident that Forvil (Bio Amla) is also a formidable competitor in the market where as Unilevers strategies are based on competition from PG. In future Bio Amla should be given equal importance in competitive as well as brand strategy formulation. For all the 3 segments of shampoos, over the next few years , contribution of GT will decrease with most of the consumer traffic moving towards MT and therefore the companies also shifting their volumes towards MT. For Beauty category Salon channel will also gain importance. UPL is taking advantage of growth in rural segment with a companywide project to promote its brands in rural. They want to gain a first mover advantage there which will be possible if PG and Forvil dont act. Performance Analysis: Lagging Indicators Lagging Indicators 2007 2008 Sales +++ + Total TO Vol +++ + Val ++ ++ Growth Vol +++ + Val +++ ++ Market Share Vol + + Val + + Profit ++ + ROI +++ + GP Margin + Cost + + Sales: Sales in 2008 did not grow by much due to price increases taken across brands in order to make up for inflationary pressures. In 2009, volume growth was driven by activities in rural and by the price advantage that UPL had due to massive price increases taken by PG. They key takeout therefore is to let PG be at a premium to us and secondly keep on developing rural to get volume growth. Growth: The value growth increased in 2008 because of price increases whereas the volume declined but this was reversed in 2009 for reason of ease in pressure in prices. Market Share: Shares grew by a constant rate across the years. Again, any increases came from rural, gaining from top two competitors i.e. Forvil and PG especially in 2009. GP%: Gross margins were pressured due to increase in raw material, overhead, and supply chain. They were maintained by taking price increases and through optimization of formulations. Performance Analysis: Leading Indicators Innovation: The number of product innovation both in terms of re-launches and new variants/SKUs to cater to different consumers needs. In the past 3 years there has been one new brand introduction that is Clear, two brand re-launches and one new variant launch. Investment in Human Capital: The continuous training of all the employees to make them fully knowledgeable in the area of their performance. This is done by creating employee skill profiles where training needs are identified and future performance standards and objectives are set. Localization: Switching from foreign supplier of packaging to local ones to decrease cost, lead time and increase flexibility. Information Technology: The use of Information Technology for quick collaboration with the regional counterparts, suppliers and within different departments of the organization. Integration of ERP, SAP and linking with region and global center. CSR: Integrating CSR activities into brand portfolio to demonstrate responsible business behavior. This will help to enhance brand equity and image and gain community trust. Use of Innovative Media: The use of innovative mediums of communication not used by anyone else in this category, for example leveraging the power of social media, PR and search engine optimization to target specific audiences at point of time and point of purchase. Further analysis on leading indicators is on the following page. SWOT Analysis Strengths: UPL has brands specifically to cater to each segment of the shampoo market and these brands have established brand images. UPL hair care portfolio have a range of offering for all types of socio economic classes First Mover advantage with the launch of Sunsilk conditioners Range of variants catering to a different consumer needs Versus any layer in the competition UPL holds a very strong distribution network which helps in deep penetration and lowering operation cost. An AD brand that provides solutions both for Men and Women. Ability to use UPL clout in advertising media industry Opportunities: Leveraging of UPL distribution might to make inroads into rural Make the most of hair fall need through 3 brands variants Own conditioners segment by investing in distribution channels and communication Use innovative mediums to have a targeted focus LBS to benefit from premium shampoo bottle user in both urban and rural down trading to mid tier brand Can use Clear to generate growth for male grooming products To increase share in AD segment through AD specific brand Clear Weaknesses: Lifebuoy shampoo has a outdated image in the market due to LB soap Sunsilk is only a generic beauty shampoo and needs to stand for something more Clear has not been able to create too large of a dent in its main competitor HS Threats: Low tier and mushroom brands pushing the product in trade channel Garnier and LOreal entering the market targeting both the upper class and the middle class through their brand portfolio Inflationary pressures may force the consumers to switch to other available options thus resulting in a lower share for all the premium brands. PG may start local production of shampoos which will result in a decrease in their prices Counterfeit goods are adversely affecting the sales of branded goods and as counterfeit trade increase the company stands to lose all its brand equity and exclusivity. Besides, it may also result in customer dissatisfaction, which could be detrimental to the companys image. Confrontation Matrices Because Sunsilk has been the first to actively try and establish the conditioners category, they have a high chance of owning this segment both in terms of distribution as well as communication as both customers and consumers will see Sunsilk as the authority on rinse-off conditioners. All 3 brands have numerous variants and therefore will be able to cater to hair fall needs of all income segments. Hair fall is the latest need to be catered to by all the shampoo brands. Strong distribution network of UPL can help it to make inroads in rural segment faster and more effectively than other brands. The male grooming segment is one that is un-catered to at the moment and Clear with its range just for men can fill this gap. UPL will have an easier time integrating innovative advertising mediums such as PR and social media in its current advertising mix due to the clout it enjoys in advertising industry. Because Clear still hasnt been able to pose too much of a threat to number 1 AD player HS, it will not be able to increase UPL share in AD segment. The brand needs to start doing much better before it can grab share from HS and become an AD brand of equal measure. Inflation should not hit UPL too hard because users can downgrade within the UPL portfolio from Clear and Sunsilk to Lifebuoy Shampoo and similarly from competitor premium brands like HS and Pantene. Furthermore, because UPL has such a portfolio that caters to all segments, it will be able to resist price decreases if PG were to start local production and resist entry of LOreal and Garnier. UPLs strong distribution network may also help it to resist growth of mushroom br