Positive Effects of Media on Children Essay

Many people argue that the media only brings negative effects on children, forcing the parents to constantly say â€Å"no† to their children’s requests. Parents argue that the media repetitively advertises junk food and things that may damage a child’s health; and they are forced to â€Å"counter the culture†, which means to stop the messages that the media is trying to deliver to their children. Although it may be true that some of what the media advertises is not good on big quantities for the children’s health, I believe that not everything the media presents is bad, as it has plenty of positive sides. Much of the kids’ programming shown on TV is meant to be educational, and teach the children different aspects of the world. By watching television and the media, the children discover what they truly like, what sports they’re interested in, what instruments they want to play, etc. Furthermore, the television advertisements can bring positive effects on the kids’ knowledge about everyday lives, and different aspects of such influence children positively. The use of social media and television has more positive effects than what it has negative, it is a key part of our current society and the minds of the children. Television acts as a meaningful teacher for children, as many programs that the kids watch are educational and cover aspects of the world in a way that it is understandable by children. Sesame Street has been one of the most influential TV show on children for over 35 years now, and it has shown to have positive results in the viewer’s learning skills and developing character. By watching Sesame Street, toddlers can learn much about cultural diversity, racial harmony, cooperation, kindness, and how to manage feelings and emotions. This show also teaches basic simple arithmetic and the alphabet to children, in such way that is easily understandable by the kids with no further explanation. Another show that has been greatly influential now is Curios George, which has been a PBS classic in the most recent years, and teaches viewers about problem solving skills. The monkey fellow encourages children to ask questions about the world, and find solutions through questioning. A study conducted by PBS shows that watching the episodes of Curious George boosts the knowledge of the young children about science and math. The children that are watching television today at their homes will eventually become the celebrities, stars and athletes of tomorrow. Every passion starts with a kid saying â€Å"I want to be like him when I grow up†, after watching the stars on TV. Kids watch sports, and decide what attracts them the most, and they discover their passion as they practice it. Currently the best basketball player in the world is Lebron James, who also had an idol as a kid: Michael Jordan. James says that his mom told him that you always want to be better than your idol, not like him; he watched Michael Jordan play with the bulls on TV, and he practiced basketball to discover his passion. Through this, Lebron James is already being compared with Michael Jordan and his ultimate goal is to be better than him but he explains that their aim is for children to be better than them when they grow up. Pop idol celebrities, like Justin Bieber also had idols when they were kids, who inspired them to grow towards their passion. Justin Bieber’s idol was Michael Jackson, who inspired him to become one of the most influential teen celebrities in the current world. The children of today might tomorrow be celebrities and may say they were inspired by Justin Bieber, or other current celebrities. One of the most controversial aspects of social media is the advertisement, as parents claim that too much junk food is advertised, forcing parents to say â€Å"no† to their children. However, advertisements are also one of the positive aspects of television, as it promotes general knowledge about decision making to children. It is shown that some alcohol manufacturers spend about 10% of their budget advertising the dangers of drinking. These include drinking and driving, excess drinking of alcohol, and alcohol related sicknesses and diseases. By watching these advertisements, the children are able to make the decisions of not drinking, or not drinking and driving; this can eventually reduce the dangers that the children are exposed to, and may even reduce the deaths of people. The tobacco companies also spend a good amount of money on advertisements about the dangers of smoking, and the possible consequences. Television often also advertises products that are good for the children’s health and development. Studies show that milk consumption has significantly increased since the implementation of broadcast advertisements on television. Milk and other essential dieting products are shown attractive to children to increase their consumption, and improve their growth and health. There are three types of people: the ones who think that every aspect of the social media is bad for our children; the ones who think that social media may have some positive aspects; and then there are the people who follow the studies and base their opinions on facts, who believe that the social media is good for our children. Various TV programs such as Sesame Street and Curious George engage the kids in entertaining knowledge, through which they are able to learn about diverse topics. The stars and idols of tomorrow are the children watching TV today, the kids who are inspired by that athlete, by that celebrity, or that scientist; restricting television for kids would mean prevailing them from growing their passions and becoming who they want to be. Advertising companies spend huge amounts of money on creating conscience among kids about the problems related to drugs, alcohol, social problems, and bad nutrition. Through TV ads the children are able to make the right decisions in life, and are being informed about the problems they may face in their future lives. The television has a huge positive influence on children, as it promotes education, making right decisions, and finding their passion. Times have changed; we are in the 21st century, which is prevailed by technology and the social media. Television is now a common part of our children’s lives, and it makes positive changes in them, on the education, and their lives. Social media has an infinite amount of positive effects on children, and its growth must be encouraged, as those positive aspects will also grow with it. References Paulsen, Christine, Ph. D. â€Å"Evaluation of Curious George. † PBS. Concord Evaluation Group, May 2012. Web. 19 Aug. 2013. Anthony, Ford-Jones, Ph. D. â€Å"Impact of Media Use on Children and Youth. † National Center for Biotechnology Information. Canadian Paediatric Society, May-June 2003. Web. 19 Aug. 2013.

Medicine and business: a practitioner’s guide Essay

The retail sector is one of the major contributors in the economy of the United Kingdom. The sector constitutes a major percentage of the country’s GDP. Sainsbury’s and Tesco companies are among the major contributors of the country’s GDP in the retail industry (Lewis 1990, p.386). This paper seeks to examine in a detailed analysis the performance, efficiency and ability of the two companies to meet the immediate obligations when due over the last three financial periods. The report shows a comparison of the two companies in 2012, 2013 and 2014. The analysis is based on the use of financial ratios where profitability, liquidity, working capital and investment ratios. Profitability ratios will be used to compare the performance of the two companies, in the light of return on equity (ROE), return on capital employed (ROCE), net profit margin and gross profit margin. The liquidity ratios that will be utilized include; acid test and the current ratio. The ratio will be geared at examining the ease at which the companies effectively convert assets into cash while the working capital ratios will assess the rate at which the current assets such as stock circulate in the companies (Richards 1980, p. 35). Objectives             This paper targets to present a detailed analysis over the performance of the two companies and routine operations; therefore the main objectives of this paper are: To compare the performance of the two companies over the last three years To detail recommendations for both companies on the basis of the ratios computed and their implications to the companies and the economy as a whole. Research methodology             The paper will explore the performances of both companies by utilizing ratio analysis. In order to be in a position to undertake this examination, financial statements of both companies over the last three years will be extracted and ratios computed using the information. The results of this report will be expressed in terms of pounds. Financial extracts Tesco Company Income statement For the years 2014, 2013 & 2012 (pounds) 22/02/2014 23/02/2013 25/02/2012 (Millions) (Millions) (Millions) Revenue: 63,557.00 63,406.00 63,916.00 Operating Profit / (Loss): 2,631.00 2,382.00 4,182.00 Net Interest: (432.00) (397.00) (235.00) PBT: 2,259.00 2,057.00 4,038.00 PAT from continuing operations: 1,912.00 1,528.00 3,164.00 Discontinued Operations: PAT from discontinuing operations: (942.00) (1,504.00) (350.00) Profit for the period: 970.00 24.00 2,814.00 Attributable to: Equity holders of parent company: 974.00 28.00 2,806.00 Minority Interests / Other Equity: (4.00) (4.00) 8.00 Total Dividend Paid: c 14.76 c 14.76 c 14.76 Tesco Company Statement of financial position As at 2014, 2013 & 2012 (pounds) 22/02/2014 23/02/2013 25/02/2012 (Millions) (Millions) (Millions) Assets Non-Current Assets Property, Plant & Equipment: 24,490.00 24,870.00 25,710.00 Intangible Assets: 3,795.00 4,362.00 4,618.00 Investment Properties: 227.00 2,001.00 1,991.00 Investments: 1,301.00 1,312.00 1,949.00 Other Financial Assets: 4,706.00 4,430.00 3,627.00 Other Non-Current Assets: 73.00 58.00 23.00 Current Assets Inventories: 3,576.00 3,744.00 3,598.00 Trade and Other Receivables: 2,190.00 2,525.00 2,657.00 Cash at Bank & In Hand: 2,506.00 2,512.00 2,305.00 Current Asset Investments: 1,016.00 522.00 1,243.00 Other Current Assets: 3,797.00 3,162.00 2,550.00 Other Assets: 2,487.00 631.00 510.00 Total Assets: 50,164.00 50,129.00 50,781.00 Liabilities Current Liabilities Borrowings: 1,910.00 766.00 1,838.00 Other Current Liabilities: 18,296.00 17,937.00 17,342.00 Non-Current Liabilities Borrowings: 9,303.00 10,068.00 9,911.00 Provisions: 777.00 1,278.00 1,260.00 Other Non-Current Liabilities: 3,963.00 3,137.00 2,560.00 Other Liabilities: 1,193.00 282.00 69.00 Total Liabilities: 35,442.00 33,468.00 32,980.00 Net Assets: 14,722.00 16,661.00 17,801.00 Capital & reserves Share Capital: 405.00 403.00 402.00 Share Premium Account: 5,080.00 5,020.00 4,964.00 Other Reserves: (498.00) 685.00 245.00 Retained Earnings: 9,728.00 10,535.00 12,164.00 Shareholders’ Funds: 14,715.00 16,643.00 17,775.00 Minority Interests / Other Equity: 7.00 18.00 26.00 Total Equity: 14,722.00 16,661.00 17,801.00 Retrieved from; Hargreaves Lansdown. ‘Tesco Plc | Financial Statements & Reports’. N.P., 2014. Web. 31 Dec. 2014. Sainsbury’s plc.Income statement For the years ended 2014, 2013 & 2012 15/03/2014 16/03/2013 17/03/2012 (Millions) (Millions) (Millions) Revenue: 23,949.00 23,303.00 22,294.00 Operating Profit / (Loss): 1,009.00 882.00 874.00 Net Interest: (139.00) (134.00) (103.00) PBT: 898.00 772.00 799.00 PAT from continuing operations: 716.00 602.00 598.00 Profit for the period: 716.00 602.00 598.00 Attributable to: Equity holders of parent company: 716.00 602.00 59.00 Total Dividend Paid: c 17.30 c 16.70 c 16.00 Sainsbury’s plc.Statement of financial position As at 2014, 2013 & 2012 15/03/2014 16/03/2013 17/03/2012 (Millions) (Millions) (Millions) Assets Non-Current Assets Property, Plant & Equipment: 9,880.00 9,804.00 9,329.00 Intangible Assets: 286.00 171.00 160.00 Investments: 404.00 532.00 566.00 Other Financial Assets: 283.00 236.00 215.00 Other Non-Current Assets: 1,318.00 38.00 38.00 12,171.00 10,781.00 10,308.00 Current Assets Inventories: 1,005.00 987.00 938.00 Trade and Other Receivables: 433.00 306.00 286.00 Cash at Bank & In Hand: 1,592.00 517.00 739.00 Other Current Assets: 1,332.00 91.00 69.00 Other Assets: 7.00 13.00 N/A Total Assets: 16,540.00 12,695.00 12,340.00 Liabilities Current Liabilities Borrowings: 534.00 165.00 150.00 Other Current Liabilities: 6,231.00 2,950.00 2,986.00 Non-Current Liabilities Borrowings: 2,250.00 2,617.00 2,617.00 Provisions: 256.00 316.00 349.00 Other Non-Current Liabilities: 1,264.00 809.00 609.00 Total Liabilities: 10,535.00 6,857.00 6,711.00 Net Assets: 6,005.00 5,838.00 5,629.00 Capital & reserves Share Capital: 545.00 541.00 538.00 Share Premium Account: 1,091.00 1,075.00 1,061.00 Other Reserves: 807.00 820.00 315.00 Retained Earnings: 3,560.00 3,401.00 3,715.00 Shareholders’ Funds: 6,003.00 5,837.00 5,629.00 Minority Interests / Other Equity:2.00 1.00 N/A Total Equity: 6,005.00 5,838.00 5,629.0 Retrieved from; Hargreaves Lansdown. ‘Sainsbury (J) Plc | Financial Statements & Reports’. N.P., 2014. Web. 31 Dec. 2014. Ratio Analysis Profitability ratios             These ratios indicate company’s profitability status. They determine the capacity of a company to generate returns to compensate the providers of capital. Using the data extracted, return on capital employed, gross profit margin and net profit margin are computed below; Return on equity This ratio is an indicator of the returns that a company generates out of the owners’ equity. Return on equity (ROE) = (Net income/equity capital) * 100 (ALBRECHT 2007, p. 234) Return on capital employed             Return on capital employed is used to indicate how a company is able to generate income to service the providers of capital employed. The ratio can be used to compare profitability of a firm within successive periods to evaluate profitability and predict future failure.The ratio is computed as follows; Return on capital employed = (profit before interest and tax/ capital employed) * 100 (COLES 1997, p. 32) Net profit margin This ratio measures the return per pound of sales a company earns. It is computed through the following formula; Net profit margin = (Net income / sales revenue)* 100 (GITMAN 2008, p. 492) Where, net income is obtained by Lessing total operating expenses from the sales revenue. Gross profit margin This ratio indicates the returns of the company after taking into consideration the costs of production incurred. It is calculated as follows; Gross profit margin = (Gross profit/ sales revenue) * 100(KHAN 2007, p.10) Below is a summary of the ratios; Ratio TESCO SAINSBURY’S 2012 2013 2014 2012 2013 2014 ROE 23.5% 14.3% 17.9% 15.5% 15.1% 16.8% ROCE 12.8% 6.5% 7.5% 8.7% 8.1% 9.2% Net profit margin 6.5% 3.8% 4.1% 3.9% 3.8% 4.2% GP margin 8.4% 6.6% 6.3% 5.4% 5.5% 5.8% Liquidity ratios These are ratios that measure the speed at which a company is able to convert its assets into cash or its equivalents (BUCCI 2014, p.71). They explain how fast a company can turn its current assets into cash so as to meet the current obligations. There are two types of liquidity ratios namely; current ratio and acid test ratio. Current ratio It indicates the ability of the company to convert its assets into cash or cash equivalents. The ratio is computed as follows; Current ratio = current assets/ current liabilities (times) Acid test ratio Acid test ratio also known as quick ratio is a measure that examines the capacity of a company to settle its immediate obligations from own current assets without selling stock. It is computed through the following formula; Acid test ratio = (current assets- inventories)/ current liabilities (TRACY 2011, p.287) The table below is a summary of the ratios computed using the financial data extracted; Ratio TESCO SAINSBURY’ Liquidity ratio 2012 2013 2014 2012 2013 2014 Current ratio 0.64 0.67 0.65 0.65 0.58 0.64 Acid test ratio 0.46 0.47 0.47 0.35 0.26 0.50 Working capital ratios             These are ratios that indicate the efficiency of a company to utilize its assets. They are also referred to as asset management ratios or asset turn over ratios. The commonly used ratios are; receivables turnover, payables turn over and inventory turnover (TALEKAR 2005, p.85). Receivables turnover This is a measure of how fast a company collects its funds from the debtors. It is calculated on the basis of the following formula; Receivables turnover = annual credit sales/accounts receivables It is reported in terms of number of days that sales made on credit remain with debtors before collection. Therefore; Average collection period = (accounts receivables/annual credit sales) * 365 days The ratio can also be expressed as; average collection period = 365 days / Receivables turnover (BOOKER 2006, p. 4). Inventory turnover             This is a ratio of the cost of goods sold to the average inventory. Cost of goods sold comprises of opening stock add purchases less closing stock while average inventory is the mean of opening and closing inventory. It is expressed in terms of days. Inventory turnover= cost of goods sold (COS) / Average inventory Therefore; Inventory period = 365/ inventory turnover Payables turnover This ratio indicates the period that the company takes to pay its creditors. It is defined by; Payables turnover = annual credit purchases/ accounts payables It is also expressed in terms of day. Therefore; Average payment period = 365 days / payables turnover. The table below is a summary of the asset ratios of the two companies; Ratio TESCO SAINSBURY’S 2012 2013 2014 2012 2013 2014 Receivables turnover 15.2 14.5 12.6 4.7 4.8 6.7 Inventory turnover 11.2 11.5 11.0 8.1 8.2 8.1 Payables turnover 10.8 11.0 11.2 5.2 4.9 10.1 Investment ratios These are ratios that help investors to evaluate the returns of their investments. Common investment ratios include; Earnings per share (EPS) Dividend payout ratio Dividend yield ratio Dividend payout ratio This ratio measures the part of earning that a company gives out to shareholders as dividends. It is computed as follows: Dividend payout ratio = (total dividends declared for the year/ earnings available for dividends) * 100 (GEDDES 2002, p. 14). Where; earning available for dividends is the profit after tax and preference dividends. Dividend yield This relates the returns from a share to its market value. It assists investors to assess the returns from their investments. It is worked out as follows: Dividend yield = (dividend per share/ market value per share) * 100 Earnings per share             EPS indicates the proportion of the company’s earnings that are attributable to the ordinary shareholders that have been generated during the period. The earnings attributable to ordinary shareholders are denoted by the profit after tax. EPS = Earnings attributable to ordinary shareholders/ Number of ordinary shareholders. It is an important indicator of company’s performance in terms of the earning power of the shares. However, comparing performance of companies based on EPS is inefficient since some companies may choose to issue more shares. Companies can also choose to increase or decrease the number of issued shares leading to an automatic alteration of the EPS. Ratio TESCO SAINSBURY’S 2012 2013 2014 2012 2013 2014 EPS 38.25 18.04 22.56 32.10 33.00 35.37 39.20 19.05 22.70 30.40 31.22 36.67 40.41 33.67 31.67 26.18 29.45 31.56 Dividend payout ratio 0.5 61.5 1.5 27.1 2.8 2.4 Uses of ratios             Various groups of individuals are interested with the analysis of financials of companies. They use ratios to work out specific financial features of a company that they are interested in. they help individuals in the following ways; To determine profitability: profitability ratios indicate the capacity of companies to generate profits. Ratios help the management to estimate the earning power of the company’s assets. To assess solvency: gearing ratios are used to assess company’s ability to service its debts. They show the relationship between assets and liabilities. A high gearing ratio is an indicator that the company is likely to land into financial problems in the future. They assist in the analysis of financials: Ratios assist stakeholders such as banks, shareholders and creditors to assess the profitability, liquidity and the capacity of companies to pay dividends. Forecasting purposes: financial ratios reflect the trend of the company. Such trends are important for forecasting the future of the company. Past years ratios are used to estimate the future therefore ratios are an important tool of preparing budgets and forecast statements. Limitations of ratio analysis             Despite the overwhelming usefulness of financial ratios, they are characterized by many drawbacks. To begin with, ratios are based on historical data. They are computed using historical financials but not pro forma statement. This poses a great challenge since the financials reflect the past financial position not the current situation. Ratios can thus lead to wrong decision making since what is true now may not be reflected by the past data. Decision making that is based on financial ratios may thus be misleading especially for material items and transactions. Ratios are also computed using financial statements that are normally prepared under accounting principles and policies. Different companies embrace varying policies and principles. The policies also vary with time within the same company. Owing to these variations, it becomes challenging to compare performance of different companies or even the performance of the same company over successive periods. Inflation and seasonal factors also threaten the validity and reliability of ratio analysis. Inflation impacts greatly on the financial statements just like seasonal factors such as economic cycles. Ratios are computed on the basis of historical financial statements which do not take into account the effects of price level changes and seasonal variations. Making decisions on the basis of financial ratios can thus be misleading. Conclusion and recommendation             Over the three years covered by this analysis, it can be seen that Tesco performed better than Sainsbury’s in terms of profitability, working capital ratios and investment ratios. The two companies are however characterized by falling liquidity ratios. To improve this trend, they should liquidate their cash efficiently through the capacity to convert current assets into cash quickly without necessarily selling their inventory. The profitability ratios of Tesco also observed to be declining over the period examined. The company thus should consider ways of improving its profitability such as cutting major costs of production or through increasing sales volume. References Albrecht, w. S., stice, e. K., & stice, j. D. (2007). Financial accounting. Mason, oh, thomson/south-western. Booker, j. (2006). Financial planning fundamentals. Toronto, cch canadian limited. Bucci, r. V. (2014). Medicine and business: a practitioner’s guide. Http://public.eblib.com/choice/publicfullrecord.aspx?p=1697730. Coles, m. (1997). Financial management for higher awards. Oxford, heinemann.Geddes, r. (2002). Valuation and investment appraisal. Canterbury, financial world publ.Gitman, l. J., & mcdaniel, c. D. (2008). The future of business: the essentials. Mason, oh, thomson south-western. Hargreaves lansdown,. ‘Sainsbury (j) plc | financial statements & reports’. N.p., 2014. Web. 31 dec. 2014.Hargreaves lansdown,. ‘Tesco plc | financial statements & reports’. N.p., 2014. Web. 31 dec. 2014.Khan, m. Y., & jain, p. K. (2007). Financial management. New delhi, tata mcgraw-hill. Talekar, s. D. (2005). Management of working capital. New delhi, discovery pub. House.Tracy, j. A. (2011). Accounting for dummies. New york, ny, john wiley & sons. Http://nbn-resolving.de/urn:nbn:de:101:1-201410263287. Source document

Jeffrey Dahmer’s Childhood and Capture Essay

â€Å"His behavior didn’t change. The object changed.† This is what psychologist at George Washington University, David Silber, stated when asked about the relation between Jeffrey Dahmer’s childhood activities and his unspeakable crimes later on in life that traumatized civilians and Milwaukee’s finest law enforcement. The name â€Å"Jeffrey Dahmer† conjures images of his numerous brutal murders. However, as his violence was believed to be spurred by his childhood experiences, his court case and his capture involved some of the best, and worst, work done by the American justice system. As a young child, Jeffrey Dahmer had a considerably unusual childhood. In 1964, at the age of four, his father, Lionel Dahmer, noticed Jeffrey was developing an interest in the remains of small animals; while he was sweeping some out from underneath his house and placing them in a bucket, Jeff was thrilled by the sound they made (â€Å"Jeffrey Dahmer’s Childhood†). That same year, according to a â€Å"Twisted Minds† web page article, he underwent a double hernia operation, which left him vulnerable and scared for he did not understand what was going on. By age six, Jeff and his family moved to Doylestown, Ohio, where his younger brother, David, was born and, according to Radford University, his teachers began reporting him feeling neglected. Only two years later, his family moved to Bath Township, Ohio, where his father claimed he had been sexually abused by a neighborhood boy (â€Å"Dahmer’s Compulsions†). Such a traumatic experience as this most likely would follow him throughout the rest of his life. By age ten, his hobbies evolved into somewhat of an addiction. Jeff had begun collecting road kill, bleaching chicken bones, decapitating rodents, and even taught himself how to use acid to strip the meat of dead animals from their bones (â€Å"Childhood†). During his teenage life, those around Jeff began to notice some distressing changes occurring within him. According to Radford University, Jeff discovered alcohol at thirteen, and, by the time he was sixteen, he was sneaking scotch into his morning classes. He most likely took to alcohol because he felt unaccepted, as his peers began viewing him as desperate and lonely. His parents, Joyce and Lionel Dahmer, constantly quarreled and, just like any other teenager, he took their arguments to heart (â€Å"Childhood†). In 1978, the same year Jeff graduated high school, his parents divorced and his mother gained custody of Jeff’s younger brother, David (â€Å"Dahmer’s Compulsion†). Former neighbor Susan Lehr spoke on his attitude and personality when these events were occurring, stating that, â€Å"something devastating [was] going on in his life and there wasn’t anybody there to help him,† (â€Å"Cannibal†). This could have possibly been what sparked him to become the monster that the public know him as today. Jeff took his parents’ divorce extremely hard. According to Los Angeles Times, his mother and brother moved to Wisconsin while his father stayed at a motel, leaving him alone in his house, feeling abandoned and developing an intense fear of loneliness. While alone in his house, Jeff claimed his first victim, hitchhiker Steven Hicks (Newton 46). When asked about the incident thirteen years later, 31-year-old Dahmer told police that â€Å"[Hicks] wanted to leave and I didn’t want him to leave,† so, as a result, he killed him in order to keep him from doing so (â€Å"Cannibal†). Jeffrey Dahmer first came to authority’s attention in October 1981 when he was placed under police custody for public intoxication and disorderly manner at a Ramada Inn (Yusof). According to Newton’s serial killer encyclopedia, he was also arrested in 1982 for indecent exposure at the Wisconsin State Fair and again in 1986 for similar charges (47). At this point, his attraction to young individuals was becoming more and more noticeable. On September 26th, 1988, Dahmer was charged for sexually assaulting a thirteen-year-old Laotian boy at his Milwaukee apartment (Newton 47). During trial, Assistant District Attorney Gail Shelton urged to get Dahmer imprisoned for five to six years, saying that â€Å"it [was] absolutely crystal clear that the prognosis for treatment of Mr. Dahmer within the community [was] extremely bleak†¦ and just plain [was not] going to work.† However, Judge William D. Gardener refused to send him to prison where psychiatric help was not available, and, instead, sentenced him to a one-year work release program at the Franklin House of Corrections for the rehabilitation of sex offenders (Yusof). On May 16th, 1991, police were informed about a naked and bleeding boy, named Konerak Sinthasomphone (coincidentally the brother of the Laotian boy of 1988), stumbling through the Milwaukee streets that lead back to Dahmer’s apartment (Newton 47). According to Newton’s serial killer encyclopedia, Dahmer falsely told Officers John Balcerzak, Richard Porubcan, and Josheph Gabrish that Konerak was his nineteen-year-old lover who had drank a little too much which resulted in an argument between the two. After a bit of contemplation, the officers returned Konerak to Dahmer’s custody and considered it just a conflict between two homosexual lovers (Yusof). However, law enforcement had no idea that they would find one of the most gruesome scenes at that same location only two short months later. Tracey Edwards approached a Milwaukee police vehicle on July 22nd, 1991, hand-cuffed, drugged, and frightened, claiming to have escaped from Jeffrey Dahmer’s apartment (Montaldo). Arriving at his apartment a few moments later, the calm demeaned Dahmer tried to convince the officers that it was only a misunderstanding between him and Edwards. The officers, almost believing him, just narrowly returned Tracey to Dahmer, but, spotting Polaroid photos of bodies in various states of dismemberment, the shocked officers placed him under arrest instead (â€Å"Cannibal†). According to The History Channel Website, authorities found a house of horrors within the walls of the one-bedroom apartment: two human heads in the freezer and refrigerator, a fifty-seven-gallon drum of human torsos, limbs, and other various parts decomposing in acid, evid ence of cannibalism, and much, much more. A sight that startled, sickened, and scarred those investigating it for the rest of their lives. Later, Police Chief Philip Arreola of the Milwaukee Police Department and Mayor John O. Norquist launched an internal investigation, firing officers Balcerzak and Gabrish for failing to perform their police duties properly (in the case of Konerak Sinthasomphone), keeping officer Porubcan under close observation (Yusof). Standing trial in early 1992, of the courtroom’s one hundred seats, thirty four of them were reserved for Dahmer’s victims’ mourning family members, twenty three seats for reporters, and the remaining forty three seats were open to the public while Dahmer was separated from the rest of the gallery by an eight-foot barrier, constructed out of bullet resistant glass and steel (Bardsley). It definitely was not the â€Å"normal† courtroom setting that most legal systems were accustomed to. Partaking in the legal drama was Judge Laurence C. Gram, Jr. , District Attorney Michael McGain, and defense lawyer Gerald Boyle who had defended Dahmer on prior occasions of his offenses (Bardsley). The Majority of the testimony was based on Dahmer’s one hundred and sixty-page confession where he acknowledged that he knew his actions were wrong, coming at a great expense, but, at the same time, was still uncertain of why he did them (Montaldo; â€Å"Confession†). While Boyle stressed that the gruesome nature of his client’s crimes was part of a strategy that only an absolute lunatic were capable of committing, the prosecution labeled Dahmer as â€Å"cold-bloodedly sane† and reasonably frightened of being discovered as he went to great length to avoid detection for so many years (Yusof). There was no question that he was aware of the consequences of his actions. According to the article â€Å"Jeffery Dahmer’s Confession†, Dahmer agreed to help the police in any way he possibly could to identify his victims in order to make restitution for the victims’ families. On January 30th, 1992, according to Montaldo’s article â€Å"Profile of Serial Killer Jeffrey Dahmer†, Jeffrey Dahmer pleaded guilty by reason of insanity before Judge Laurence C. Gram, Jr. However, as he was found sane enough to stand trial, Dahmer then pleaded not guilty despite the fact that he had already confessed to seventeen murders (Yusof). On February 15th, 1992, after deliberating for over five hours, the jurors found Dahmer fully responsible for his actions and guilty of first-degree intentional homicide on fifteen of the seventeen accounts (â€Å"Childhood†). According to â€Å"Jeffrey Dahmer Case File†, after his sentencing, Dahmer begged to be executed. After the horror he caused, hundreds of others would have been pleased with thtis outcome, as well. However, as Wisconsin had abolished capital punishment years prior to Dahmer’s case, he was instead sentenced to fifteen life sentences (a minimum of 936 years) without parole which he wo uld serve at the Columbian Correctional Institute in Portage, Wisconsin (Newton 48; â€Å"Profile of Serial Killer†). At first, Dahmer was separated from the general population for his own safety, but, despite the many threats against his life, he refused protective custody (â€Å"Profile of Serial Killer†; Newton 48). Later, Dahmer probably should have reconsidered this decision. According to the Encyclopedia of Serial Killers, the first attempt on Dahmer’s life was on July 3rd, 1994, when another inmate tried to slash his throat while he was praying in the prison chapel. Although this attempt failed and he walked away with only minor scratches, the story would not be the same for the next. On November 28th, 1994, only six months later, while Dahmer was cleaning a bathroom near the prison gym, twenty five-year-old inmate Christopher Scarver acquired an iron exercise bar and attacked Dahmer, crushing his skull and killing him (Newton 48). At first, according to Newton’s Encyclopedia of Serial Killers, it was believed that Scarver murdered Dahmer for racial purposes as he, along with the majority of Dahmer’s victims, was African American. However, later, it was proven that this notion was untrue. Scarver was deranged, believing he was on a mission from God and performing his â€Å"Father’s† orders (Newton 48). Jeffrey Dahmer was an extremely, if not the most, notorious serial killer who conducted his misconducts in the United States. Not only did he rape, murder, and dismember his multiple victims, but he also admitted to sampling cannibalism. From experimenting on small animals as a child to doing the same to humans as an adult, some believe that his intense fear of loneliness, derived from his parents’ divorce, drove him to commit these atrocious crimes, while others simply view him as a cold-blooded monster with the intention of destroying lives. Thanks to Wisconsin’s legal system, along with determined police assistance, the clever, resourceful, and calm demeaned Jeffrey Dahmer who had floated through life, undetected for so many years, was incarcerated, removed from a position where he could do additional harm to society.

PROBATION PRACTICE IN ENGLAND Essay Example | Topics and Well Written Essays - 2000 words - 1

PROBATION PRACTICE IN ENGLAND - Essay Example Racism produces its effects through segregation, socioeconomic stratification, and marginalization as well as through the individual experience. Institutionalized racism produces discriminatory effects on health through public policy, the physical environment, social and medical services and preventive health policy. The studies conducted by various organizations and individuals shows that the practice of racism is prevails in the criminal justice system also. There is recent evidence (from the 2000 British Crime Survey) that black and particularly Asian people are more likely than whites to say that the criminal justice system is effective in bringing offenders to justice, dealing with cases promptly and efficiently, and meeting the needs of crime victims. But at the same time Minority ethnic people were less confident that the system respected the rights of suspects and treated them fairly, and black respondents especially were less likely than whites to believe that the police treated witnesses well (Mirrlees-Black, 2001)(1). Whatever it is, it is important to explore the field of probation practice and the treatment of minority ethnic groups in the criminal justice system, to identify the criminogenic needs of black and Asian offenders, and to explore their views about probation supervision, and to inform decisions about appropriate service provision. Thereby we can have a deep look into the probation practice to diversity in working with these Black and Asians .Moreover we can corroborate the possibility that people from minority ethnic groups may be subject to disadvantageous treatment at all stages of the criminal justice process, even if this does not result from overt racist discrimination (Phillips and B rown, 1998).(2) Before going to explore the areas of diversities in the probation practice regarding the black and Asian offenders, it will be helpful to have look on the scope of probation practices and criminal justice

Contrast the Buddhist ideal of the self with Rousseau's Essay

Contrast the Buddhist ideal of the self with Rousseau's - Essay Example Although the Skandhas are subject to different interpretations, generally, the first heap is the physical form; the second defines human emotions and feelings; the third human perceptions; the fourth includes human predispositions, prejudices and habits; and the fifth, consciousness. Buddha taught that the ideal self is no self. What this means is that the Skandhas are themselves empty considering that they are not qualities that are possessed by the individual. Better stated, according to Buddhism, the ideal self (atman) comes into existence essentially when the sense world and body are subtracted. According to Buddha, when a fire is deprived of fuel leading to its extinction, the stage of Nirvana is reached. Similarly, the ideal man comes into existence when the desires and boundaries of the finite self are removed (Smith 115). The ideal self in this state is incomprehensible, inconceivable, and beyond description. On the other hand, Buddha proposed that the ideal man is one who li ves midway between indulgence and asceticism. Jean-Jacques Rousseau notes that naturally, a human being is like any other animal, motivated to action by two principles: self-preservation and pity (Rousseau 20). The difference between the two is that man has a sense of unrealized perfectibility. Naturally, according to Rousseau, man is essentially happy, has limited needs, has no reason and respects not the concept of evil and good. In other words, Rousseau postulates that the ideal self is one that independent, happy, peaceful and free; devoid of the delusions of perfectibility and harmful reasoning. However, humans have developed and live in civil societies which present a lot of challenges isolating them from their natural selves. Simply stated, when humans are corrupted and enter civil society, they agree to leave their ideal or natural selves. It is under this condition that social inequalities continue to thrive. From the above

The dietary requirements necessary to maintain a healthy Essay

The dietary requirements necessary to maintain a healthy - Essay Example Digestion breaks down proteins into amino acids. Amino acids are of three categories – essential, nonessential and conditional amino acids. Essential amino acids are nine – â€Å"Histidine, Isoleucine, Leucine, Lycine, Methionine, Phenylalanine, Threonine, Tryptophan and Valine† – and can only be obtained from food intake. Nonessential amino acids are four – â€Å"Alanine, Asparagine, Aspartic Acid and Glutamic Acid† – and are made by the body by breaking down essential amino acids. Conditional amino acids are eight in number – â€Å"Arginine, Cysteine, Glutamine, Glycine, Ornithine, Proline, Serine and Tyrosine† – and are not viewed as essential. They are only needed in times of illness. There are many sources of proteins: all types of meat, all types of beans, nuts and seeds, soy proteins products, dairy products and eggs. Intake of proteins should be regulated. This is because a high level of proteins may overwork the kidney. Meat and eggs intake should also be watched as these products contain high levels of cholesterol. Accumulation of cholesterol in the body is a risk factor for heart disease. In severe deficiency of proteins, Kwashiorkor is likely to develop. The recommended daily intake of proteins is â€Å"2 to 3 ounces of cooked lean meat, poultry, or fish;  ½ cup of cooked dried beans; 1 egg, 2 tablespoons of peanut butter, or 1 ounce of cheese†. Carbohydrates Carbohydrates are very important as they provide the fuel to the body after being broken down to glucose which is oxidized to release energy. Carbohydrates are of two main types – complex and simple carbohydrates. Complex carbohydrates include starch and dietary fiber. Complex carbohydrates must be broken down to glucose for the body to utilize. Starch is contained in foods such as breads, cereals and vegetables. Dietary fiber is of two categories: soluble and insoluble fiber. Soluble dietary fibers include oatmeal, nuts and seeds among others while insoluble dietary fibers include brown rice, barley, fruits among others. Simple carbohydrates are those that naturally have sugars, for instance, fruits, milk products among others (Centers for Disease Control and Prevention 2012). Dietary fibers are recommended over refined meals. Removing the external cover of grains converts them into refined foods. The diagram below show the recommended amount of grams required daily (Centers for Disease Control and Prevention 2012). Nutrient (Units) Child 1-3 Female 4-8 Male 4-8 Female 9-13 Male 9-13 Female 14-18 Male 14-18 Female 19-30 Male 19-30 Female 31-50 Male 31-50 Female 51+ Male 51+ Total Fiber (grams) 14 17 20 22 25 25 31 28 34 25 31 22 28 Excessive intake of carbohydrates especially the simple carbohydrates are associated with obesity because excess glucose is stored. Deficiency in carbohydrates in the body forces the body to burn fats and proteins to use as a source of energy (Centers for Disease Control and Prevention 2012). This deficiency therefore leads to malnourished people. However, in severe cases of carbohydrate deficiency, marasmus is likely to develop. Marasmus develops when there is severe malnutrition. Lipids Lipids are needed in the body to transport the fat soluble vitamins, supply energy and provide fatty acids. Lipids exist in various forms; if a lipid is a liquid at room temperature then it is called oil, if it is solid at room temperature t hen it referred to as fat. Lipids are hydrolyzed to release glycerol, fatty acids, diglycerides and monoglycerides. Fatty acids are particularly important in the

Writing Assignment Essay Example | Topics and Well Written Essays - 750 words

Writing Assignment - Essay Example The period spanned from the fourteenth to the seventeenth century as a cultural movement that began in Italy before spreading to other parts of the world. In the arts, the period marked the rebirth of both knowledge and the representation of the same in art. The Renaissance represented the end of the middle ages thus making the development of the modern day arts (Klaus 43). Artists that thrived in the period perfected in the use of different elements of arts including space and perspective. Among the most prominent artists of the period were the Italian Giotto di Bondone, Jan Van Eyck and Raffaello Sanzio da Urbino commonly known as Raphael. Each of the artists perfected in different types of arts such as painting and sculpting. In developing their artifacts, they each developed their own critical criticism of the societies and the existing authorities thereby contributing to the advancement of knowledge. As Renaissance artists, they used such features of arts as space and perspectiv e differently thereby communicating different messages in their creations. Perspective refers to an individual’s viewpoint on an issue, it is an opinion that one holds on a particular topic thereby influencing his or her presentation of the same. From the definition, perspective thus becomes relative. The different works of the above three artists portray the relativity of perspective as they employed the element in their works. Space on the other hand refers to the portrayal of nothingness; it is an element in arts that help artists develop their concepts. The Renaissance period marked the rebirth of knowledge implying that the period was characterized by development in different aspects of the society. Artists epitomized the development by creating different artifacts. The three artists above were all painters and portrayed their messages creatively depicting space and using perspective to help convey their messages. Giotto for example developed several paintings in which h e portrays his own perspective of the cultural features of the society. In these, he represents space, the boundless three-dimensional amount occupied by objects. One of such works is the painting known as the Marriage at Cana. In the painting, Giotto represents his perspective of the important cultural practice, marriage. The artist portrays the right of passage so exquisitely that it gives details of all the important aspects of the cultural ceremony. In doing this, he portrays a three-dimensional feel of the room; he develops the ceremonial feel of the occasion portraying the importance of the practice. Space helps communicate as it represents the quantity of luxury that characterizes the occasion. Additionally the exquisite portrayal and use of space help communicate the artist’s perspective of the occasion thereby using such to assign the occasion the reputation he felts it deserves. The portrayal of the marriage ceremony is relative since not every marriage had a simila r theme at the time. The artist includes religious leaders at the occasion to help attribute the importance of religion and religious leaders in the process of sanctifying such a union. Jan Van Eyck just as any other artist of the time employed the prevailing technologies to develop his painting. He develops most of his paintings on long lasting materials such as hides and canvas. The artist developed several paintings on which he portrays the relativity of perspective of the trending social and cultural features of the time. He contributed to the development of knowledge as he often forwent classical idealization for faithful observation of nature. One of such works in which he port

The Occupy Wall Street Movement Research Paper Example | Topics and Well Written Essays - 1750 words

The Occupy Wall Street Movement - Research Paper Example In terms of my presentation I will perform a little skit on the â€Å"Occupy Wall Street† movement, demonstrating how communication and interpretations of symbols converge to create a shared reality for the people involved (Jack & Adam, 2011). Introduction The Occupy Wall Street is an underway chain of protests started by the Canadian activist group, Adbusters that started on 17th September, 2011. The setting was in the Zuccotti Park in New York’s Wall Street economic district. A common vision for this group is protesting against fiscal and social inequality which in turn has resulted into increased rates of unemployment, greed and corruption (Jack & Adam, 2011). Such inhuman acts are being done under the effect of organization especially in the fiscal sector. The demonstration group has a slogan we are the 99% referring to the escalating diversity in wealth in the United States of America. This escalation is between the bourgeois 1% and the rest of the populace. Like m ost of good techniques used in rhetorical analysis, the fantasy theme analysis method utilizes the schemata in which there is description, interpretation, and evaluation of the rhetorical material. This paper takes on the particular movement of Occupy Wall Street Movement that has a symbolic reality of the populace under demonstration (Jack & Adam, 2011). Assumptions of this fantasy theme analysis technique are of paramount importance in unveiling the implications of symbols used and the kind of vision that these people hold in common. As such, the plotline of the Occupy Wall Street movement shall be looked into as well as its scene to reveal the kind of setting and motives behind the movement. Along the discussion, the paper shall establish whether there exists a sanctioning agent in the vision of protest. Application Adbusters Foundation, which is well known for its marketing-free anti-consumerist magazine suggested a diplomatic activity of Wall Street to demonstrate corporate imp act on the democracy, the lack of authorized ramifications for the bankers causing the recent universal economic recession, and an increasing disparity in affluence (Bormann, 1985). In the use of the fantasy theme analysis, the movement indicates the element of scene, which is the place in which the protest takes place. As a result, the OWS sought to put together the symbolic setting of this year’s demonstrations in Tahrir Square having the consent decision making of the 2011 Spanish dissents. There most significant reason as to why the setting for such an action was in the Zuccotti Park is because it is privately owned. This bars the police forces from lawfully forcing the complainants to leave without an official permission of the property owner. In this case, the rhetoric, figurative and tricks of the Occupy Wall Street are on the one hand stimulated by the Arab Spring demonstrations like the Tahrir Square in Cairo. In addition, the movement has an immediate archetype whic h is the British student gripe of 2010, Greece’s as well as the Spain’s anti-austerity demonstrations of the â€Å"indignados† (Bormann, 1972). These experiences have a commonality with OWS dependence on social media and electronic messaging to outwit the governments and the notion that monetary organizations, associations and

Mid-Term Essay Example | Topics and Well Written Essays - 750 words

Mid-Term - Essay Example this title, I will use the term children under concern to refer to children in the United States who include abandoned, orphaned or children separated from one or all of their parents. Before the Civil War, these children were used as servants. Many were traded and shipped to colonial America from England. Most of them provided labor in the farms in exchange for boarding and food. There was little government involvement in their welfare. Mostly they were held under the indenture system. A movement, congregate living movement, just before mid-eighteenth century, fought against the indenture system. The movement held that these children under concern be rehabilitated and mass housed in orphanages like charity-supported almshouse. The first of these facilities in North America got opened in Georgia and was termed â€Å"private orphan asylum†. Most of them were mostly funded by religious charities and mostly white children under age ten were taken in. When the American Revolutionary War ended, seven years in South Carolina there was established the first public orphanage. By this time private ones were being opened up in many places in the United States. In 1838 the Supreme Court of Pennsylvania in EX PARTE CROUSE, held that children have needs, not rights, and that the government has to ensure provision of education, protection and care needed by children including those under concern herein. Charles Loring Brace, considered the father of modern foster care, in 1953 founded the New York Children’s Aid Society (NYCAS). This was partly motivated by the fact that orphanages were getting overwhelmed. He oversaw transportation of the children under concern from highly populated to less populated regions of the country. This ran for seventy five years till before start of the Great Depression. Around 1875, states started passing child labor laws in their legislature and got more active in foster care. 1909 then saw the first national conference for children under

Hofstede Cultural Theory Essay Example | Topics and Well Written Essays - 1000 words

Hofstede Cultural Theory - Essay Example This is the way the top management treat their subordinates in the work place. The inequality treatment of the employees by the management creates a rift between the top management and low ranked employees. Employees are the source of ideas which might make the organization to be more competitive or avoid some risks and uncertainties that may face the organization. Power distance therefore, creates consultation barriers in case the employees have issues that they want to raise to the top management. The decisions are therefore, made by the top management without incorporating the decisions of the low ranked employees and this might bring about resistance in implementation of the proposal. Power distance can be overcome through open offices where employees are free to consult the top management on a certain issue that is of great concern to them. Team work can on the other hand, bring management closer to the employees as it is easier for employees to elect their leader who will take their grievances to the top management (Khastar et al, 2011, p.321) Collectivism is how people in a society or group in an organization feel as belonging to a group. On the other hand individualism is an aspect where each person acts as a single body without involving others. Top managements are prone to this culture where they exclude other people in the organization and act individually without the involvement of other members who also plays an important role in the success of the organization. This aspect demoralizes the other members of the society who feel left out in running the activities of the organization (Khastar et al, 2011). Masculinity versus feminity is a culture that treats different members depending on their sex. Top leaders create up gender disparities in awarding of chores in the organization. This aspect makes one gender to feel less respected an aspect that have an effect on their overall performance of the minority gender (Khastar et al, 2011, p.321). Lastly, uncertainty avoidance is how the organization is structured to deal with future risks. A culture of team work is one strategy that organization uses in order to come up with ways of fighting risks and uncertainties. Team work comes up with strategies and ideas which are important in shielding the organization from any risks that might occur in the future. Organization avoids uncertainty through insuring their employees and organizational structures against any risks. This gives the employees morale to work harder as they are certain about their future (Khastar et al, 2011, p.321) Hofstede theory has brought changes in the organization through bringing gender balance in the organization. Many organizations have eradicated any practices that could bring gender imbalance. Some of these practices start direct from advertising the vacancies in the organization. The organizations have also ensured that the advertisements are gender neutral so as to give all interested applicants an opport unity to try their luck. In the interview level, questions that are asked by the panel are neutral so as not to discourage the minority gender. Countries have also adapted to the cultural model through putting up strategies to ensure that all genders are well represented in the organizations and institutions (Khastar et al, 2

Edinburgh Tram System project Essay Example | Topics and Well Written Essays - 2500 words

Edinburgh Tram System project - Essay Example The research identifies that there were some challenges in the definition of the stakeholder needs and expectations. The priorities of the client were politicised, hence there were divergences in the ETS Project. This led to various shortfalls that resulted in major inabilities to deal with the key success factors of the research. This is a project management report that focuses on a real project that has been completed. To this end, the report will critically analyse and review a sample case, the Edinburgh Tram System Project. This paper will critically review the ETS project as it was carried out by the members of the Edinburgh Tram Project team. The actual steps taken by the team members are analysed and reviewed in relation to two main approaches. The first is the existing literature on project management. The second relates to how other projects were conducted and how this relates to the Edinburgh Tram Project. Finally, a conclusion will be drawn on the project and recommendations will be made in relation to the project under review. The Edinburgh Corporation Tramways was one of the earliest symbols of the Industrial Revolution and it ran between 1871 and 1956 when it was closed down (Mullay, 2013). It included a network of buses and commuter rail lines that linked the different parts of the city of Edinburgh (Edinburgh History, 2013). It marked one of the earliest projects towards massive urban transportation that was replicated in other cities of the United Kingdom. However, in 1956, it stopped operating. In 1989, new interests and proposals came up for the reintroduction of trams in the Edinburgh. However, in 2001, the Scottish Parliament gave approval for the creation of three tram routes to run in the city of Edinburgh. This gave the impetus for the project under review, which was broken down and conducted according to the fundamental principles and ideas of project management. As identified above, the reintroduction of tramways provided

The Not so Friendly, Arnold Friend Essay Example for Free

The Not so Friendly, Arnold Friend Essay When Connie picks up the phone she hears something on the other line, a type of roaring noise that you hear in those scary movies about the devil. Arnold also talks to Connie as if he were saying lyrics from one of her favorite songs knowing how willingly Connie will do anything to fit in with the culture music gives. Arnold Friend tells Connie, â€Å"We’ll go out to a nice field, out in the country here where it smells so nice and it’s sunny†¦I’ll have my arms around you so you won’t need to try to get away and I’ll show you what love is like, what it does† (Oates 628). He goes on saying sweet things to Connie to make her come out behind the screen door and come over to him, but she does not seem to come to him because of how kind he says his words, but because of the fear that has built up from them. Arnold Friend was almost narrating the next few seconds of he life as if it was now his to claim, â€Å"Now come out through the kitchen to me honey and let’s see a smile, try it, you’re a brave sweet little girl. † And as he said this, â€Å"She put out her hand against the screen. She watched herself push the door slowly open as if she were safe back somewhere in the other doorway, watching this body and this head of long hair moving out into the sunlight where Arnold Friend waited† (Oates628). Another reason that Arnold Friend gives off a frightening image is that his normal teenager look is the almost â€Å"too real† of a look. Arnold Friend is just an image that he knows Connie wants to see in a guy and has seen in a lot of them. The narrator says, â€Å"[Connie] recognized most things about him, the tight shirt, an even that slippery friendly smile of his, that sleepy dreamy smile that all the boys used to get across ideas they didn’t wan to put into word†¦But all these things did not come together† (Oates 623). Arnold Friend has that look to him that most girls would think is attractive, but at the same time there is something that was not right about him. Arnold left his glasses on for most of the conversation, but when he took them off the skin around his eyes were so pale they made his eyes seem to glow in a supernatural way. The narrator states, â€Å"He took off the sunglasses and she saw how pale the skin around his eyes was, like hold that were not in shadow but instead in light. His eyes were chips of broken glass that catch the light in an amiable way† (Oates 622), making his eyes look like they were glowing like they would on something supernatural. Oates also goes on explaining that after Arnold Friend puts his glasses on top of his head he did it cautiously â€Å"as if he were indeed wearing a wig† (Oates 624). Arnold Friend could be wearing a wig to simply defy his age so Connie will go on a ride with him or also to hide the horns on top of his head, like the devil has. â€Å"His whole face was a mask, she thought wildly, tanned down onto his throat but then running out as if he had plastered makeup on his face but had forgotten about his throat. † (Oates 625). The last reason that Arnold Friend gives off a frightening image is the knowledge he conveys about and with Connie. Arnold Friend frequently tells Connie of his knowledge of her family, neighbors and herself. When Connie hears Arnold say her name for the first time she tells him that she never said her name and he tells her in response, â€Å"But I know what it is. I know your name and all about you, lots of things† (Oates 622). He continues to tell her some of the information he knows about her, â€Å"I know your parents and sister are gone somewhere and I know where and how long they’re going to be gone, and I know who you were with last night, and your best girl friend’s name is Betty† (Oates 622). But Arnold’s knowledge is just facts about Connie’s life and family, Oates also describes his knowledge Connie as if he was there watching these events that Connie’s family is apart of. Arnold Friend says, â€Å"Aunt Tillie’s. Right now they’re-uh-they’re drinking. Sitting around,† he said vaguely, squinting as if he were staring all the way to town and over to Aunt Tillie’s backyard. Then the vision seems to get clear and he nodded energetically† (Oates 624). He continues to tell Connie things that a stranger should not know about her and her surroundings. He talks to Connie about an â€Å"Old woman down the road,† and Connie replies that she is dead. Not only does his knowledge of the old woman being Connie’s neighbor portray the devil and give off a frightening vibe to Connie, but also the knowledge of her death as if he were scaring Connie. Arnold slightly even gives Connie a little foreshadowing of her future with him. Through manipulation, image, and knowledge Arnold Friend conveys an image of the evil and the devil and gives off a frightening vibe to Connie. He tries to hide his true self and give out this image of the typical guy that Connie would be interested. He used that Rock amp; Roll pop culture to lure in Connie and than used his knowledge to frighten and manipulate her into selling her soul to him. Works Cited Oates, Joyce Carol. â€Å"Where Are You Going, Where Have You Been†? Literature: Reading, Reacting, Writing. Ed. Laurie G. Kirszner and Stephen R. Mandell. 7th ed. Boston: Wadsworth, 2010. 615-28. Print.

Traditional Costing Methods vs Activity Based Costing (ABC)

Traditional Costing Methods vs Activity Based Costing (ABC) In this report I will attempt to discover whether it is feasible as a company to change the Traditional methods of costing we currently use to the more modern Activity Based Costing methods, looking at the benefits and drawbacks of changing and whether it is worth implementing these new costing methods to our company as a whole. Introduction / Background As a small local engineering firm we currently use the Traditional costing method where we apportion Production overheads on the basis of direct labour hours. Does this give a fair and accurate representation of the true cost of expenditure each product consumes or should we as a company convert to the Activity Based Costing system or ABC as I will refer to it from here in, where we first assigns costs to the activities that are the real cause of the overhead and then assign the cost of those activities only to the products that are actually demanding the activities. Would this give a fair and more realistic look at the way we cost jobs. In this report I will look at both methods and determine whether we as a company should change the way we cost our jobs and if we do change to the ABC method of costing, what the conditions are of implementing this to us. Traditional Costing Methods Currently we adopt the more traditional way of apportioning our production overheads which involves the overhead rate being calculated using direct labour hours, machine hours, or units, in our case using direct labour hours. The advantages of using this system are: Simplicity the calculation of overhead rates is relatively straightforward; They are widely understood in business; They are not expensive to operate; Until the late 1980s they were seen as fairly accurate; They are still being used after many decades. The weaknesses of traditional costing systems are: Their reliance on arbitrary rather than cause-and-effect allocation of overheads; Their inability to give accurate product costs in multiproduct companies; Their failure to analyze non-manufacturing costs. (Traditional costing system. A Dictionary of Business and Management. 2006. Encyclopedia.com. 19 Nov. 2010 . ) Currently using the traditional method of cost accounting we are allocating the factorys indirect costs to the items manufactured on the basis of direct labour hours, By using only labour hours to allocate the manufacturing overhead to products, we are implying that the labour hours are the underlying cause of the factory overhead. Traditionally, that may have been sufficient for the companys external financial statements. However, in recent decades the manufacturing overhead has been caused by many other factors. For example, some customers are likely to demand additional manufacturing operations for their products. Other customers simply want great quantities of product. If we want to know the true cost to produce specific products for specific customers, the traditional method of cost accounting is inadequate. ABC was developed to overcome the shortcomings of the traditional method. Instead of just one costing such as labour hours, ABC will use many costings to allocate our indirect costs. A few of the costings that would be used under ABC include the number of machine setups, the pounds of material purchased or used, the number of engineering change orders, the number of machine hours, and so on. So do we continue to use this system because it is simple to use and has been used for decades or do we want a more accurate analysis and breakdown of the way we allocate costs. Activity Based Costing (ABC) Activity-Based Costing (ABC) is an Information System developed in the 1980s to overcome some of the limitations of traditional cost accounting and to enhance its usefulness to strategic decision-making. ABC systems are designed and implemented on the premise that products consume activities, activities consume resources and resources consume costs (Sprow, 1992). ABC systems assign costs to activities based on their consumption of resources, and then activity costs are assigned to products or services in proportion to a selected measure of their individual workloads (Anderson, 1993; p. 7). ABC systems examine all processes (or activities) that are actually relevant to the production of a product and attempt to determine exactly what portion of each resource is consumed i.e. which activity a particular product uses. (M. Gupta, K. Galloway / Technovation 23 (2003) 131-138) Why the need for ABC, you may ask; Nowadays managers are facing global competition and increased productivity in new manufacturing environments. Companies attempt to become customer focused and concentrate on quality products at competitive prices. Under these circumstances, many firms are interested in determining various costs more accurately with the objective to integrate manufacturing and marketing strategies. Various costing systems are used to provide an increased accuracy about product costs, product mix, pricing and other investment decision- makings. Some experiences reveal that the distortion in reported product costs and, in turn, product pricing could be reduced by using activity-based costing (ABC) (A. Gunasekaran, M. Sarhadil Int. J. Production Economics 56-57 (1998) 231-242) What are the benefits then of this new and modern way of costing, is it really the way forward for us. It wont eliminate costs but it will give us detailed information about the way we are consuming them, thus helping us to isolate problem areas with the view to rectifying why the costs are so high in these areas. ABC costing is a good tool where different customers require different needs. Its an unwritten rule respected by many in the business world that you generally treat your best customers the best. The problem is, do you really know who your best customers are, or do you think you know? The majority of business people have the false perception that the best customer is the one that accounts for the largest portion of your income every year. This is not always the case for the simple reason that the same customer may be responsible for the biggest part of your expenses also. Studies have shown that 20% of all customers virtually provide all the profits of a company. Another 60% break even and the remaining 20% only reduce the bottom line. Wouldnt it be nice if you had the names of that 20% of headache-inducing customers that are literally more trouble than theyre worth? To determine how much a customer is costing you, you must first identify the activities that relate to each customer and determine the total cost absorbed by those activities. These activities or c ost drivers should be considered then to measure the level of activity absorbed by each customer. The ultimate purpose of implementing ABC is to separate these activities into individual cost drivers. Then, all you have to do is measure each customers participation in the specific cost. (The ABC Portal is  © 2002 Offtech Computing Pty Ltd.) So with our customers needs being different in terms of specific shelters and designs we could cost jobs more accurately to each customer. Looking at the draw backs to the ABC costing system, we would have to take into account the data collection process for this new system could prove to be very time consuming along with the capital expenditure on this new system and its subsequent running costs. Employee resistance must also be taken into account. This is a major obstacle in implementation of an ABC system. Such resistance is natural as the most common objective is to give a reduction in overhead costs, and in almost all circumstances this could result in a reduction in personnel. So to break it down the advantages and disadvantages of ABC are; The main advantages: Assesses costs of individual activities, based on their use of resources Enables accurate costing of all activities to be obtained throughout an organisation. Easy to identify where high (and low) costs are being incurred and the cause. A valuable tool for both business and process improvement Helps with future product planning e.g. the cost of all activities associated with a product or service can be accurately determined before it is launched. This can then help with determining pricing, and any associated expenditure. Disadvantages include: It may be difficult to set up and establish, particularly if an organisation is using more traditional accounting methodologies. (barriers to change) Can be time consuming if all activities are to be costed May provide too much detail obscuring the bigger picture. Can lead to employee and possible management disharmony.

Customer Satisfaction and SWOT Analysis of Thesis Binding

Customer Satisfaction and SWOT Analysis of Thesis Binding ABSTRACT As the project is about Customer Satisfaction and Swot analysis of Thesis Binding, It is a marketing research project, for that I have collected the data by using various techniques like questionnaire and by telephone as well. The questionnaire made in different formats for in-house and out-house separately. Out-house survey is being done in the various university of Kolkata like Calcutta university, Jadavpur and so on. And for in-house survey, we are surveying those customers who have already done their thesis binding from Dhar brother. Various parameters in the questionnaire have been used to measure the satisfaction level of the customer and also to find out what are their needs or what they exactly want from the company and to determine the swot of company. After that analysis of collected data will be done to get out conclusion and recommendation The objective of project is to get idea of what kind of promotion strategies is required by company to increase sales and to attract more customers and apart from that what new services are required company to increase customer satisfaction level and what is the strength, weakness , opportunities and threat for company so company can take action to use opportunities, and to mitigate threats and weakness to get competitive advantage and increase business revenue and profits. INTRODUCTION ABOUT THE COMPANY Dhar Brothers is a family owned business base in Kolkata, West Bengal and it was founded by Late Rash Mohan Dhar in the year 1930. Dhar Brothers started with only book binding in a very juvenile stage and then by the help of supportive community and companies hard work, Dhar brothers is known as a reputed Thesis paper maker in Kolkata . The Dhar Brothers have a huge client base of student or professionals who need binding of their thesis or project work. The companies target customers who are doing research work as well as those students doing their P.H.D. from all the universities of Kolkata and its nearby cities or areas. Over the years, Dhar Brothers have broadened our job profile, which now includesDATA PROCESSING, PRINTING, BINDING, PICK UP DELIVERY. It is possible because of Mr. Kishore Dhar who did Herculean task with heart and soul together. Driven by technology, Dhar brothers is able to serve many outstation and foreign clients as well with whom we get in touch through mail orders. Dhar Brothers have experience of more than 75 years in this trade. Dhar brothers provide customized services to scholars to all the universities according to their specifications. Companys vision is customers delight. And Dhar Brothers hope is Dhar brother achieved it, and with their blessings, Dhar Brothers are now a most recognized thesis company in Kolkata. Dhar brothers is a largest thesis binding company in kolkata and is known for its superior quality, customization and betterservices to its customer or picking up online delivery.Company have skilled labour or other resources to serve the customer better . Kinds of services provide by the company Hard Binding: Hard bound books are very rigid and finished to a high standard with edges covered throughout encasing up to approximately 500 pages. These books are cloth covered in a wide variety of colours and lettering on the spine can also take front board lettering. Soft Binding: Soft bound books are cut flush on the edge and are rigid enough to stand on a bookshelf encasing up to approximately 500 pages. This bookish cloth covered in a wide variety of colours and lettering on the spine. We dont advice front board lettering. Simple Binding: Card back and clear plastic front can be used as a temporary binding, but is strong and attractive enough for permanent use. Up to 300 pages 90 g/m2 . Thesis-CD-pockets: A transparent PVC pocket for holding CDs that you might want to submit with your thesis. These are inserted onto the inside of your thesis rear cover. THESIS CRAFT POCKET: An elegant handmade pocket built into the rear board of your thesis. This is suitable for holding loose sheets, photos, maps, and other documents. It can hold up to 20 A4 sheets of paper. Introduction of project Title of project is Customer Satisfaction and SWOT analysis. In this first to understand the business of company and what kind of services are provided by the company to fulfil the need s and wants of customers regarding their thesis binding, the issues which we have to solve in this project is to understand that, customers are satisfied with the current services provided by the company or not and what kind of services customer are expecting from company. So that company can provide those services to customer, to give them value of money and increase customer satisfaction. To understand all that discussed above, different techniques have been used to collect the data, these techniques are survey of customers by questionnaire, telephonic strategy, personal interviewing. After collecting the data sample size will be taken for the analysis so that we can come to some conclusion regarding the customer satisfaction and some recommendation can be provided to solve the issues. As discussed above sample size will be used for the analysis of data by using various techniques .Considering all the points, SWOT analysis will be done as per the present situation. As DHAR brothers is a only big thesis binding company in the Kolkata region so it is the greatest strength the company has and to find out the new opportunities, and how to tapped these opportunities and find out weakness and threats of company, and find out the ways to solve those. NEED OF THE STUDY The study has been done to know the different type of services provided by Dhar Brothers and what is the customer satisfaction level regarding different type of services of Dhar Brothers and to know the customer response about what kind of improvement they want from company, so Dhar Brothers can take action to fulfil their needs. This study also covers the promotion strategies required by Dhar Brothers where company is lacking. Through this study I came to know the customer satisfaction and SWOT of Dhar Brothers. OBJECTIVE OF the PROJECT The main objective of the project is to understand â€Å"Customer satisfaction and Swot analysis of thesis binding in Kolkata† are as This project would help Dhar Brothers in understanding the customer needs and get feedback on their product and services. Understand the customer satisfaction and Swot analysis for their thesis binding. Understanding what kind of services and customization customer expects from company regarding their thesis binding work. After understanding customer needs, efforts to fulfil their needs. In devising new methods of approaching their customers and in the process making them aware of various products and services on the basis of above needs of customers. To increase the services after understanding the customer requirements to serve them better. To make good relation with customers so that they will recommend other customers to company in future for their thesis binding, that helps in increasing sales of company. TO check present services quality is matching with the customer requirements or not, and what kind of up gradation is required. Different methodology will be used for the data collection and data analysis. Collected data will be analyzed properly to find out what are the requirements of the customer. To understand SWOT of Dhar Brothers. TO understand how to mitigate threats and remove weakness and what is the new opportunities. INFORMATION REQUIRED Various services being offered by Dhar Brothers. To understand the working procedure of company. The kind of responses received from the customers during survey to get information about customer needs and wants and apart from that to measure their satisfaction level. Various tools of promotions are required by company to increase awareness and to build brand image and understanding the level of impact it has on the customers. The form of activity which is effective from the point of view of customer satisfaction and Swot of company. Details regarding the customer satisfaction level regarding various services of Dhar brothers. Information regarding what is the strength, weakness, opportunities and threat of Dhar Brothers. Finally innovative methods of targeting the customers and building a brand image and increasing the customer satisfaction level by providing them value for their money. REASERCH METHODOLOGY Method of data collection:- Primary sources:- It is a marketing research project so to collect the data two type of questioner is used for survey. I. In-house questioner is used to collect the data of existing customers of company at the time of delivery of their thesis. II. Outhouse questioner is used to collect the data from different universities of Kolkata. Secondary sources:- It is the data which has already been collected by someone or an organization for some other purpose or research study .The data for study has Been collected from various sources: Companies website Other Internet sources Past Data of organisation Time: 3 months Statistical Tools Used: Simple tools like bar graphs, tabulation, line diagrams have been used for analysis of data. LIMITATIONS OF THE STUDY Very small Sample Size as compared to the target customers. Therefore a possibility of making error. Limited amount of times as the survey is time consuming. Geographic limitations. Project is only to understand customer satisfaction and swot analysis for thesis binding not for other type of bookbinding. Collection of data is only from existing customers required services not from customers who have already taken services in past.. MainTEXT Description of project in brief As I explained above in introduction the project is to measure the customer satisfaction level and to find out Swot analysis of thesis binding, So that company can come to know about satisfaction level of customers by its presently available services and came to know about what kind of up gradation is possible to upgrade our services and to serve the customer in better way and to measure that if any step company have taken is it feasible or not. Companies main focus is services oriented because the company is looking for expanding the business and to attract more customers, and to get the idea of new trends of thesis binding what customer expect from the company so that company can fulfil their wish of customers that helps the company to retain its present customers and to attract new customers . Recently Dhar Brothers start new services like online delivery services to the customers , that works as more beneficial for both the companies and customers point of view , most of the time what happened if customer have not time to come at company or away from Kolkata like from different state or cities than customer can submit their orders on companies website, where everything is mentioned about services of companies and by filling the demand form according to their requirement and made payment online , from where company take the customers order and provide them service and finished the work of customer within 48 hours after that if you are from Kolkata, you can take delivery from company and if you are from outside the Kolkata and if you cant come , your thesis would be courier on your address. TO understand the SWOT of company to get advantage from competitors and minimize the risks of business, as I discussed after clear understanding of strength, weakness, opportunities and threat, company can take necessary steps to maintain their strength as a tool of success, and take the advantage of new opportunities and work on remove the weakness, who are coming in path of success of company and mitigate the threats. The strategy used to proceed the work, first after clearly understanding the work of company and what to do, I first prepare two questioner, one is for in-house survey to collect the data from customers at the time of their delivery, to get their valuable feedback and to measure their customer satisfaction level and to get the idea what kind of new improvement is required according to them, and what company should do to serve them better in future , so that companies sales will increase in future second is outhouse questioner to collect data by surveying PHD or those people who are doing research work across different universities of Kolkata and then after collecting the data and proper analysis of that data will be done by using different technology to find the conclusions of problems and recommendation and what steps should be taken to improve services and to expand business or to attract new customers. Market growth rate of company Market rate has been found out by using the data of the customers who already have done their thesis work in 2009 and 2010. The data has been shown below Source: this data is based on the no of copies for the thesis binding month wise of Dhar Brothers. The data which have been shown in the given table is the number of copies which has been completed in the year 2009 and 2010. From the collected data which have been shown above shows that there is an increment in the growth rate of 13.6% in the year 2010 compared to 2009. This shows that customer base of Dhar brothers is increasing every year so to meet with the demands of these customer and serve them better company have to increase their present resources, like skilled human resource , Machinery, better infrastructure etc. to meet with this challenge in future. Market Size Market size plays an important role to find out the areas where we can target the customers or it shows which area we should focus for the thesis binding. The market size can help the company to come to know about the untapped areas or the areas from where less business is coming, so can company can make strategy and can take right decision to cover these untapped areas and areas from where less business is coming. Number of customers coming in Dhar Brothers from different universities can be understand by the help of below graph, here In this graph I have not showed customers of all the universities I just try to show where we have to focus more to increase business and sales of company. Source: This data is taken from Dhar Brothers. Horizontal Axis: Months Vertical Axis: Number of copies The data shown in the graph is the number of copies that have been taken on the vertical axis and month has been taken in the horizontal axis. As we can see from the above graph that in all the Four months from January to April, the number of students coming in company from Calcutta university is more than any other university. And from the other university like Rabindra Bharthi is comparatively less than the Calcutta university, So our market Size is Rabindra bharathi and Vidyasagar University as well as B.Ecollege, Jadhvpur university . The message which I want to clear with the help of this above graph is that, here in our company customers from Calcutta university is coming more than all other universities of Kolkata, so these universities are like the areas from where less business is coming except C.U., So company should take steps to increase business from these universities, by doing promotion ,make better relationship with guides of students. Demand of services Which services provided by Dhar Brothers is more in demand is easily understand by below graph- Source: This data is taken from survey of customers and from Dhar Brothers past data. The data collected is of the year 2011 from January to March. From the above graph we can find out which product of the company is in more demand. As we can see in the graph hard binding is in more demand as compared to the other demand, so company should more focus on hard binding service to satisfied the needs and expectation of customers from Dhar Brothers Because this service is more in demand and as well as company should also focus on superiority of other services. METHODOLOGY REASERCH METHODOLOGY Various products/services being offered by Dhar Brothers. The kind of responses received during survey of customers. The form of activities which is effective from the point of view of Customer satisfaction and Swot analysis. To understand what kind of services and customization customers want. To understand the customer needs and expectation from company. Developing innovative methods of approaching the target group . The survey conducted, would help in identifying the perception of a customer about services of company, which would further help in identifying the customer need and expectation and what kind of customization customer wants from company that in other words can say to provide value of money to customers . The survey conducted would give insight regarding whether Dhar Brothers should increase the services for their customers and if yes then in what type of services. Design of Questioner: Two types of questioner is used for survey in house and outhouse. Design of inhouse questioner: In-house questioner is designed for survey of in-house customers at the time of delivery of their thesis binding, the parameter have been taken in this questioner by keeping in the mind that the facts these customer have already taken the service of company, the following parameters have taken, to measure the satisfaction level of customer and analysis of swot areas. Details of customers include name, university, area of thesis, contact number, email-id. From where customer came to know about company? How much customer satisfied with printing, paper binding and price with respect to quality, delivery service within 48hours? How much customer satisfied with service like, waiting time, Employee Behavior, Working environment? What is the strength of company, measurement is done on the basis of some point, for that I attached the questioner at end of project? What is the requirement of customer? At the end an open ended question to get the customers view to serve them better. Design of outhouse questioner: Out house questioner is used for survey of PHD or research students in different universities of Kolkata, in this questioner points have taken by keeping in mind that these customer will use the service of company in future because the Dhar Brother has monopoly in the market regarding business of thesis binding, so by getting earlier the idea of expectation of customers and what type of service they are looking for , so the company will provide that service to customers in future, the point have taken in this questioner are as follows. Details of customers include name, university, area of thesis, contact number, email-id. University name from which the students belong to so that company can find out from which university maximum students will apply for the thesis binding. One question has been put in the questionnaire regarding the month for the thesis binding so that company can get to know their completion of project in advance and will try to capture by using the phone number to increase the sales of company. Selection of sample size: For measuring customer satisfaction and Swot analyisis I have collected the data of 170 customers by using both in-house and outhouse customers. In this project we have considered only those people who are doing their research work either from PhD or their own research work like thesis on literature. (note: because of time constraint could not gather much ). Data collection methods: Data will be collected by survey and interviewing of both in-house and out house customers. For in-house data collection surveying and interviewing of customers will do at the time of delivery of their thesis binding, so customer after checking their delivery can have the idea of quality of their binding and give us the proper response regarding their satisfaction level and other methods I m following to collect the data from our past customers by calling them on their contact no. or by the help of e-mail id and in survey of in-house customers I havent faced any problem. I have collected the data of 170 customers. And for the outhouse survey, my target was PHD students or students who are doing research in different universities of Kolkata , So by visiting in different Kolkata universities and interviewing these people , I have collected the data I had approached in following universities of Kolkata like Calcutta university . Rabindra Bharti , Jadhvpur univer sity, Shibpur B.E college, WBUT etc. Challenges faced in Out house Survey: Initially after visiting in Kolkata universities following problems have come in my path are as To enter inside universities and do the survey work. How to meet PHD students because there are no regular daily classes of PHD students. Sometimes Communication problem because here people mostly communicates in Bengali. To take permission from authorities to do survey work and to find out at what time I can meet with PHD students. Strategies used to overcome these challenges: By using the Reference of college identity card and doing research for academic requirement , till know I have got success to meet with PHD department authorities in universities like Rabindra Bharti universities and Jadhvpur university. I m trying to get the record of students PHD departments o like contact number or email-id , so that I can contact them to collect data . From project guides and PHD authorities get the time when I can meet with these peoples. FINDINGS AND ANALYSIS INITIAL findings The various findings of from the information collected are Dhar Brothers only do binding of thesis of research work. By a comparative analysis of customers of different universities of Kolkata as well as from other states and cities, it can be understood that company has reasonable price with respect to overall quality and Dhar Brothers has monopoly in this thesis binding business no other such big player available in Kolkata for thesis biding. Company imports material for thesis binding like paper, cover page material from Netherland, so the focus of company is to provide best quality and service to our customers. Customers here comes from other states and cities also apart from Kolkata, like Darjeeling, Jharkhand, Bihar, Assam etc., this shows that company has good Brand image , and known for superior quality and fast services. Company has efficient resources, adequate infrastructure and skilled labour and working environment to do the work. Customer appreciate the online order service of company and Home delivery to customers who are away from Kolkata or have some problems to come, this service will help customers to finish their work at time and cost effective also. Customers also appreciate the fast delivery service of company within 48 hours. Hard Binding service provided by company is more in demand. Dhar Brothers has good brand image in this business of thesis binding. ANALYSIS Data which have been collected through questionnaire from in-house and out house will be used for the analysis of data. As the data in the questionnaire contains various different parameters like quality price, delivery system, waiting time, location and others. These parameters will be used for the data analysis and found out the relation between the different parameters. The target group for the survey is PHD students and those who do research work of age group normally more than 25 years of age. Sample Size: 170 (Note : due to time constraint, sufficient amount of response from customers was not gathered) Customers response how they come to know about Dhar Bothers: Friends (Who have used service in past)-62% Guide- 16% Others-2% Family members-12% Internet-8% Graph of customers response how they come to know about Dhar brothers. (Source: This graph is drawn on the basis data collected by customers during survey jan.-april) Above graph shows clear representation from which source number of customer comes here. As we clearly understand from above data and graph Dhar Brothers required more methods of promotion to increase sales of their company because 62% customer come here are recommended by their friends, so company should do promotion in News papers, and Internet On major Research sites so during research of their work, Customer come to know about Dhar brothers, that will help company to boost their sales and by giving demonstration in education fares and in universities. Customer Satisfaction Analysis The parameters which I have taken to measure the customer satisfaction level are , printing quality, paper quality, binding quality , service within 48 hours, waiting time, adequate infrastructure, working environment price with respect to quality . It can be better understand by below graph. Customer satisfaction on the basis of quality of material used for Thesis binding work. (Source: This graph is drawn on the basis data collected by customers during survey ,jan-april) As by analysis of above graph it is clearly visible that customer satisfaction level is very high, customers are highly satisfied by the material quality used for thesis purpose like paper, printing quality, Binding quality, so this is good sign for company. Paper quality 85% are highly satisfied and 15% are average satisfied there is not even one customer who is not satisfied Same is the case with printing and binding quality, from binding quality 80% are highly satisfied and 20% are average and from printing quality 77% are highly satisfied and 23% are average satisfied. Customer satisfaction on the basis of services of company and proximity to location (Source: This graph is drawn on the basis data collected by customers during survey, jan.-april) From the above graph it is clearly visible the customer satisfaction level of services provided by company, customer satisfaction level is very high except some parameter like waiting time, Proximity of location. So company have to work on reduce the waiting time by increase human resource and more systems to provide fast service and other one proximity to location the company can do improve it by taking online demand and home delivery to customer because to open other branches in different location is not feasible for company it requires lot of resources and wealth. And overall if we focus customers are highly satisfied. This shows that feasible steps which companies should take to improve services and customer satisfaction level. Customers satisfaction level regarding overall quality with respect to price Customers satisfaction level regarding overall quality with respect to price is given below with the help of graph. (Source: This graph is drawn on the basis data collected by customers during survey from January to april) From the above graph it is clearly understandable that only 10% customer is very low satisfied with price of Dhar Brothers and 90% are satisfied with price of company with respect to quality out of which 62% customers are highly satisfied and 28 % are average satisfied, so overall customers are satisfied with price, company should not bothered much about those 10% low satisfied customers. Companys main focus should on 90% of customers. From the above three graph used on the basis different parameters it is cleared that customers are satisfied except some parameters like waiting time and proximity to location. The data have taken in all the graphs are of four months January to April. Analysis of what was the requirement of customers The parameters we used for analysis of requirements of customers are services provided by company like Formatting, Printing, Binding Printing, Binding Copier and Binding Only Binding (Source: This graph is drawn on the basis data collected by customers during survey from January to april) It would be understand from the above graph, what percentage of customers taken which category of service, company focus is that every customer should take our first category of services formatting, printing, binding it would give more profit to company but after collection of data and survey of customers it have been found that those customers who have not good knowledge of formatting only those customers taken this service and those who can do formatting done by self to save cost. SWOT ANALYSIS Strengths: Company has monopoly in market in the business of thesis binding. Company has adequate infrastructure and machinery. Company has skilled labour to provide superior quality services. Working environment of Dhar brothers is favourable for customers. Dhar Brothers is very cost effective for thesis binding with respect to quality. Online Delivery system and on time delivery. Delivery service within 48 hours. Imported material from Netherland used for the purpose of to provide good quality to customers. Strength of Dhar Brothers according to response o