Major General Samuel Crawford in the American Civil War

Analysis Of Alan Crosland s The Jazz Singer Essay

Ethnic and racial relations in 1920s America can be broadly categorised into movements of racial conflict counterpoised against notions of cultural hybridity. Specifically, though Americans of all ethnicities ultimately contributed to the new cultural landscape of America, and the very definition of ‘American’ was broadened and made more inclusive, separation and conflict between racial groupings was widespread, and integration and homogenisation never fully materialised. Alan Crosland’s The Jazz Singer (1927), notability as the first film to feature scenes with synchronised sound aside, is demonstrative of this relationship between racial conflict and cultural hybridity. The 1927 Al Jolson star vehicle’s depictions of the struggle between Jewish traditionalism and the allure of the stage, absence of African-American representation, and cinematic link forged between the Jewish and African-American experiences as racial outsiders, sketches an example of the contemporary cultural exchange which was newly minted in America’s Jazz Age. At its core, The Jazz Singer is ostensibly a Jewish-American story. The central conflict is Jakie Rabinowitz’s heritage, family, and upbringing coming to a head with his chosen career and where his heart lies: performance in an American pop cultural milieu. A reading of the film suggests that although hybridity can be found between the old and the new; the traditional and the modern; they are fundamentally in conflict with each other and cannotShow MoreRelatedFerhana Shah. Dr. Neufeld And Dr. Slucki. Honors Colloquium1565 Words   |  7 PagesHonors Colloquium in Western Civilization 14 April 2017 Transcending Double Consciousness in 20th Century America In The Souls of Black Folk, W. E. B. Du Bois coins â€Å"double consciousness†, as a â€Å"peculiar feeling†¦ this sense of always looking at one s self through the eyes of others† (Du Bois I). He goes on to say that as a black person, â€Å"one ever feels his twoness—an American, a Negro; two souls, two thoughts, two unreconciled strivings; two warring ideals in one dark body,† (Du Bois I). In other

Leonardo Pisano Essay Example For Students

Leonardo Pisano Essay Does this sequence look familiar? If you thought for one second that this was the Fibonacci sequence then youre right! The Fibonacci sequence was one of the few things created by Leonardo Passion, considered the greatest European mathematician in the middle ages, that was a significant contribution to math. In order to gain a better understanding of the life of Leonardo Passion, better known as Fibonacci, and his contributions to the mathematical society let us first take a look at the brief history of what is known of Leonardo from birth to death. Leonardo Passion was born in Pisa, Italy roughly around 1175 as the son of Gullied Fibonacci. Gullied worked as a secretary and at a diplomatic post in numerous factories located on the southern and eastern coasts of the Mediterranean for merchants of Pisa and as a result Leonardo was educated in the Algerian city of Baja (then known as Boogie and Buggy) instead of in Italy. It was there where he was taught mathematics. Aside from this not much is known about his childhood. He was later able to tour the Mediterranean area with his father up until 1200 when he decided to stop. During the time spent in his travels, Leonardo learned about the advantages of the mathematical systems of each of the countries that he visited with his father. When Leonardo stopped touring the Mediterranean with his father in 1200 it was the beginning of a new stage of life for him. Thus the end of an obscure age of the life of Passion and the birth of an age that he would be very well known for due to all of his important discoveries. Before we go on to the next important stage of life of Fibonacci which resulted in his extraordinary mathematical contribution to society there are some interesting hangs that can be learned about him. The name Fibonacci was not Just some random nickname given to Passion, in fact it does hold significant value, the nickname Fibonacci came from the shortened term of fulfils Fibonacci (Latin for son of Fibonacci which was his fathers surname) which is similar to English last names such as Robin- son and John-son. So the term If-Fibonacci was coined for Passion and he is known quite commonly only by this name. Fibonacci brought the Arabic-Hindi numerals and changed the standard from Roman numerals to Arabic-Hindi numerals which are our current number writing system. Fibonacci also wrote quite a number of books, volumes, articles, etc. Many of which we still have today. This includes manuscripts such as Libber Abaci, The Book of Squares, A letter to Master Theodore, Floss, Scripts did Leonardo Passion, Practical Geometric, and Book X. Many of these books were written during the sass, his second stage of life. After returning from traveling with his father throughout the Mediterranean region, Fibonacci began to write about his ideas and theories. His work would have not been very well known had it not been for the Holy Roman Emperor Frederick II. Frederick II heard about Fibonacci through his court who had tested Fibonacci with a series of complex mathematical problems, many of which Fibonacci was able to solve. These were later referenced in his book Libber Abaci as this excerpt from the book shows: A certain man put a pair of rabbits in a place surrounded on all sides by a supposed that every month each pair begets a new pair which from the second month on becomes productive? The resulting sequence is 1, 1, 2, 3, 5, 8, 13, 21, 34, 55 In which each number is the sum of the two preceding numbers, is now called the Fibonacci sequence. .u60922df2cb29df30da24305d932d9492 , .u60922df2cb29df30da24305d932d9492 .postImageUrl , .u60922df2cb29df30da24305d932d9492 .centered-text-area { min-height: 80px; position: relative; } .u60922df2cb29df30da24305d932d9492 , .u60922df2cb29df30da24305d932d9492:hover , .u60922df2cb29df30da24305d932d9492:visited , .u60922df2cb29df30da24305d932d9492:active { border:0!important; } .u60922df2cb29df30da24305d932d9492 .clearfix:after { content: ""; display: table; clear: both; } .u60922df2cb29df30da24305d932d9492 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u60922df2cb29df30da24305d932d9492:active , .u60922df2cb29df30da24305d932d9492:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u60922df2cb29df30da24305d932d9492 .centered-text-area { width: 100%; position: relative ; } .u60922df2cb29df30da24305d932d9492 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u60922df2cb29df30da24305d932d9492 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u60922df2cb29df30da24305d932d9492 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u60922df2cb29df30da24305d932d9492:hover .ctaButton { background-color: #34495E!important; } .u60922df2cb29df30da24305d932d9492 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u60922df2cb29df30da24305d932d9492 .u60922df2cb29df30da24305d932d9492-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u60922df2cb29df30da24305d932d9492:after { content: ""; display: block; clear: both; } READ: History of Math - Leonardo 'Bigollo' Pisano EssayThis sequence has proved extremely fruitful and appears in many different areas of mathematics and science. This mathematical contribution of his was the foundation of many things to come such as the discovery of the Fibonacci spiral which is seen even in nature as in the arrangement of sunflower seeds and the formation of hurricanes. Another discovery is the golden section which is based off of the Fibonacci sequence and the contributions of Fibonacci to the mathematical world. Fibonacci ideas and theories are still used today in phi and geometry and even in modern market trading, looking for the golden sections and Fibonac ci ratios. Oddly enough, there were not many people who discredited the works of Fibonacci and made him prove his theories. It can be duly noted however that Fibonacci answered and discovered his theories based on questions given to him by the court of Frederick II. Fibonacci other significant contributions was the publicizing of the Arabic-Hindi 9 number numeric system which at the time was missing the number O. This soon became the standard numeric system for the entire world and included the O. Another contribution of Fibonacci was the square root notation which he created. Without the contributions of Fibonacci there would be many aspects of math that would not be present which is why Fibonacci is such an important part of the mathematical society. Fibonacci life after all his discovery was masked with mystery and not much is known over it. It is known that he died around 1740 and that was the end of the life of Leonardo Fibonacci Passion the legendary mathematician. His entire life shrouded in mystery with only light shed upon his accomplishments. This wonderful mathematician has changed the world of mathematics for the better and opened up new possibilities for future generations.

Who Was Jesus Essays - Jesus And History, Christology,

Who Was Jesus? A Humanities Essay That Teaches The Study of The Bible As A Historical Document I felt a very positive impression of who Jesus was after finishing the Book of Matthew. I had a new image of someone who was a down-to-earth, caring individual. I did not find quotes of Jesus that claimed being superior to the common man, of whom sinners could not look upon (a view that most people had of their Gods for centuries before). Matthew 12:49-50, Jesus announces to multitudes that they are his mother and brothers. In that way, he puts himself at an equal level to the people, rather than claiming to be a God above them. This reflects the whole attitude of the book. Chapters 6-7 of Matthew quote Jesus as he is presenting rules to live by to the multitudes. To me, all of these sounded like hints to leading a happy life for yourself. Jesus reflects a God that does not expect virgins or animals to be sacrificed in His name; but, a God that is pleased by followers that love not only God, but each other also. These seem like simple, logical rules to live by. But, they reflected a time in history where that kind of love for one another was hard to find because of the hardships inflicted upon the people. I find some conflict in Jesus' actions, however. Jesus never (as far as I know) says to ignore to commandments of God in the Hebrew Scriptures; however, constantly breaks the Sabbath (Matt 12:13 and others), and gives VERY flimsy and unconvincing explanations for it. I am not sure what his message was in those actions. Perhaps he didn't care? In general, Matthew was a good, entertaining story to read, with a very dramatic ending, and great character development (a little sarcastic humor here)! I was very surprised to find much of the Book of Mark a repeat of what was written in Matthew, but with a little less detail, and a few stories omitted. Jesus goes a little overboard on the parables! Most of the parables needed to be explained to his disciples, and some of them I wasn't able to understand either! Although many parables have a good, inspiring morals to them, I would question Jesus as to if they were an effective way to witness to common people. Even today, too many people read parables as TRUTH, rather than "just a story." Plus, they are misinterpreted. But, I have to tell you that an amazing coincidence happened to me after I finished reading the Parable of "The Pearl of Great Price." A couple of hours later, I was watching an old episode of Star Trek on TV, and 'Scotty' had actually quoted the same, exact parable at the end of the show! Funny that the writers of Star Trek predict the future to still hold the same religion as now, and 2000 years ago. Both Matthew and Mark write about the part of Pilate in His crucifixion. It seems to me that Pilate was a "good-guy", and did not really want to have Jesus killed because he did not see anything that He did wrong (as compared to Barabbas, the murderer). (Mark 15:1-15) As a matter of fact, I see that Pilate tried to give Jesus another chance by asking the crowd to choose to punish the Murderer, or Jesus. Then, 'washed his hands' of this crucifixion after the decision was made. Why is Pilate portrayed as a 'Good-Guy' in these books while we know, historically, that Pilate was NOT a friend to the Jews? After reading these books, I get the feeling that Jesus was here to save the Jewish people, not the gentiles (like most of today's Christians). I can't find the spot, but Jesus seemed reluctant to pay attention to a sick gentile, but finally healed her because of her faith. Yes, he is the king of the Jews, that is said in many places. But, was Jesus here to save only Jews, or the people in all the world (like Rome, the Sumarites, etc.)? That kind of makes me feel unsure of why Christianity has become the primary religion of

The Dark Side of Application.ProcessMessages

The Dark Side of Application.ProcessMessages Article submitted by Marcus Junglas When programming an event handler in Delphi (like the OnClick event of a TButton), there comes the time when your application needs to be busy for a while, e.g. the code needs to write a big file or compress some data. If you do that youll notice that your application seems to be locked. Your form cannot be moved anymore and the buttons are showing no sign of life. It seems to be crashed. The reason is that a Delpi application is single threaded. The code you are writing represents just a bunch of procedures which are called by Delphis main thread whenever an event occured. The rest of the time the main thread is handling system messages and other things like form and component handling functions. So, if you dont finish your event handling by doing some lengthy work, you will prevent the application to handle those messages. A common solution for such type of problems is to call Application.ProcessMessages. Application is a global object of the TApplication class. The Application.Processmessages handles all waiting messages like window movements, button clicks and so on. It is commonly used as a simple solution to keep your application working. Unfortunately the mechanism behind ProcessMessages has its own characteristics, which might cause big confusion! What does ProcessMessages? PprocessMessages handles all waiting system messages in the applications message queue. Windows uses messages to talk to all running applications. User interaction is brought to the form via messages and ProcessMessages handles them. If the mouse is going down on a TButton, for example, ProgressMessages does all what should happen on this event like the repaint of the button to a pressed state and, of course, a call to the OnClick() handling procedure if you assigned one. Thats the problem: any call to ProcessMessages might contain a recursive call to any event handler again. Heres an example: Use the following code for a buttons OnClick even handler (work). The for-statement simulates a long processing job with some calls to ProcessMessages every now and then. This is simplified for better readability: {in MyForm:}   Ã‚  WorkLevel : integer; {OnCreate:}   Ã‚  WorkLevel : 0; procedure TForm1.WorkBtnClick(Sender: TObject) ; var   Ã‚  cycle : integer; begin   Ã‚  inc(WorkLevel) ;   Ã‚  for cycle : 1 to 5 do   Ã‚  begin   Ã‚  Ã‚  Ã‚  Memo1.Lines.Add(- Work IntToStr(WorkLevel) , Cycle IntToStr(cycle) ;   Ã‚  Ã‚  Ã‚  Application.ProcessMessages;   Ã‚  Ã‚  Ã‚  sleep(1000) ; // or some other work   Ã‚  end;   Ã‚  Memo1.Lines.Add(Work IntToStr(WorkLevel) ended.) ;   Ã‚  dec(WorkLevel) ; end; WITHOUT ProcessMessages the following lines are written to the memo, if the Button was pressed TWICE in a short time: - Work 1, Cycle 1 - Work 1, Cycle 2 - Work 1, Cycle 3 - Work 1, Cycle 4 - Work 1, Cycle 5 Work 1 ended. - Work 1, Cycle 1 - Work 1, Cycle 2 - Work 1, Cycle 3 - Work 1, Cycle 4 - Work 1, Cycle 5 Work 1 ended. While the procedure is busy, the the form does not show any reaction, but the second click was put into the message queue by Windows. Right after the OnClick has finished it will be called again. INCLUDING ProcessMessages, the output might be very different: - Work 1, Cycle 1 - Work 1, Cycle 2 - Work 1, Cycle 3 - Work 2, Cycle 1 - Work 2, Cycle 2 - Work 2, Cycle 3 - Work 2, Cycle 4 - Work 2, Cycle 5 Work 2 ended. - Work 1, Cycle 4 - Work 1, Cycle 5 Work 1 ended. This time the form seems to be working again and accepts any user interaction. So the button is pressed half way during your first worker function AGAIN, which will be handled instantly. All incoming events are handled like any other function call. In theory, during every call to ProgressMessages ANY amount of clicks and user messages might happen in place. So be careful with your code! Different example (in simple pseudo-code!): procedure OnClickFileWrite() ; var myfile : TFileStream; begin   Ã‚  myfile : TFileStream.create(myOutput.txt) ;   Ã‚  try   Ã‚  Ã‚  Ã‚  while BytesReady 0 do   Ã‚  Ã‚  Ã‚  begin   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  myfile.Write(DataBlock) ;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  dec(BytesReady,sizeof(DataBlock)) ;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  DataBlock[2] : #13; {test line 1}   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Application.ProcessMessages;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  DataBlock[2] : #13; {test line 2}   Ã‚  Ã‚  Ã‚  end;   Ã‚  finally   Ã‚  Ã‚  Ã‚  myfile.free;   Ã‚  end; end; This function writes a large amount of data and tries to unlock the application by using ProcessMessages each time a block of data is written. If the user clicks on the button again, the same code will be executed while the file is still being written to. So the file cannot be opened a 2nd time and the procedure fails. Maybe your application will do some error recovery like freeing the buffers. As a possible result Datablock will be freed and the first code will suddenly raise an Access Violation when it accesses it. In this case: test line 1 will work, test line 2 will crash. The better way: To make it easy you could set the whole Form enabled : false, which blocks all user input, but does NOT show this to the user (all Buttons are not grayed). A better way would be to set all buttons to disabled, but this might be complex if you want to keep one Cancel button for example. Also you need to go through all the components to disable them and when they are enabled again, you need to check if there should be some remaining in the disabled state. You could disable a container child controls when the Enabled property changes. As the class name TNotifyEvent suggests, it should only be used for short term reactions to the event. For time consuming code the best way is IMHO to put all the slow code into an own Thread. Regarding the problems with PrecessMessages and/or the enabling and disabling of components, the usage of a second thread seems to be not too complicated at all. Remember that even simple and fast lines of code might hang for seconds, e.g. opening a file on a disc drive might have to wait until the drive spin up has finished. It doesnt look very good if your application seem to crash because the drive is too slow. Thats it. The next time you add Application.ProcessMessages, think twice ;)

Free sample - Discussions on Psychological Theory. translation missing

Discussions on Psychological Theory. Discussions on Psychological TheoryPresent paper deals with the discussions of the psychological theory and its main principles. According to this theory, usage of drugs and people’s addiction to them can be explained by different factors. The first case under discussion is usage of drugs because of two main factors contributing it. They are reinforcement and personal problems. I completely agree that the positive reinforcement is one of the key factors, making people use drugs. Pleasurable sensations, accruing after drug usage is the main reason of the desire to get drugs again and again. That is why, all people who are addicted to drugs, explain their addiction by this reason. The next motivation for the drug abuse is problems in the emotional life. When people have certain emotional or personal troubles, such as problems in family or relationships, they suppose that drugs are the only way out that can help them to escape from reality. The next point under discussion is drug addiction due to the inadequate personality. People, having the features of the inadequate personality experience low self-respect and feel constant failure of life. As a result they are more apt to become addicted to drugs. I can not agree more with this fact, as in our life there are quite many examples when individuals who are not satisfied with their life try to change this situation with the help of drugs. They think that only under the influence of drugs they can feel more self-confident and successful. The final topic of drug abuse reasons is unawareness of people about the negative effects of such addicting and absence of will power. In this case, the factor of negative reinforcement occurs. Very often, people, suffering from unbearable pains start using drugs in order to decrease pain and unpleasant feelings. They do it without complete understanding of the results, as the only motivation for them is pain relief. Weak will power or its complete absence is very significant factor that should be mentioned. People who are lack of will power have more chances to get into drug dependence. For such people it is very difficult to resist the temptation of drug usage, especially when they are influenced by the friends who are already abused by drugs.

Introduction to ICD Classification - Classification Systems (U2IP&DB) Essay

Introduction to ICD Classification - Classification Systems (U2IP&DB) - Essay Example e United States official system for assigning codes to procedures and diagnoses based on the World Health Organizations Ninth Revision, International Classification of Diseases (ICD-9)† (MediLexicon, 2008, pg. 1). Four main steps are involved in the process of selecting the proper ICD-9-CM codes. These must be followed in detail in order to ensure that the diagnosis is accurately described by the code. The steps described in the following paragraph are necessary in order to establish the proper ICD-9-CM code (Pelaia, 2003, pg. 7). The first step in assigning the proper ICD-9-CM code is to â€Å"review the medical record documentation in order to properly identify the terms that best describe the patient’s diagnosis† (Pelaia, 2003, pg. 8). The second step in assigning the proper code is to â€Å"look up the terms that best describe the patient’s diagnosis in Volume 2 (the alphabetic index) and identify the ICD-9 code that best matches the diagnosis† (Pelaia, 2003, pg. 9). The third step in assigning the proper ICD-9-CM code is to â€Å"look up the selected code in Volume 1 (the tabular list) to make the code selection. Careful attention should be paid to ‘includes’ and ‘excludes’ notes and other instructions in Volume 1† (Pelaia, 2003, pg. 10). Finally, all information should be carefully reviewed and verified. It is extremely important for a medical coder or for a medical professional responsible for ensuring that the correct diagnostic codes are being recorded for the procedures performed at a medical facility is using an up-to-date code book. Failing to use a current code book can result in a variety of mishaps that can easily be avoided. If a person loses his or her current code book, it should be replaced immediately. First of all, it is essential that medical personnel keep proper records in order to stay compliant with legal regulations. Using an old code book could result in the wrong diagnosis being recorded for a patient which could

The Pros and Cons of Crowdsourcing Research Paper

The Pros and Cons of Crowdsourcing - Research Paper Example At the present, Oracle Corporation is facilitating the companies to use the influence of crowdsourcing to the various tasks of the company like that customer relationship management software program through a new enterprise. Regardless of the introduction of crowdsourcing potentials, a high-quality idea carries the menace of sneering at the source, making wrong way to the suitable sector, otherwise being deferred for a long time that it turns out to be useless. Increasingly companies across upright productions are making their way to crowdsourcing. In this scenario, eMarketer revealed in a business article that has proficiently utilized crowdsourcing as an imperative aspect of CSR programmes, almost 95% people say that it was at least somewhat important and effective approach to utilize. Additionally, a survey over 200 corporate executives was carried out in Fortune and almost 200 businesses stated the most helpful feature of crowdsourcing for their CSR program efforts. Whereas respo ndent frequently is inspired for the reason that they desire a specific product to become successful, businesses as well are able to offer incentives or rewards in the form of prizes to nonfinancial advantages for instance rank figures as stars, desired user status, a well-known fame on the Web site. Crowdsourcing is an emerging trend which has been used in various aspects and area of life. The purpose of this research is to study the concept of crowdsourcing and analyze the impacts of crowdsourcing in various disciplines of businesses and industrial framework. This research also analyzes the economic impacts of crowdsourcing. With the passage of time, the actual components of crowdsourcing were revealed by experiment and mistake. However, a number of corporations or individuals encompass a covert formula that they apply to guarantee constant accomplishment; whereas other people exercise the tried-and-true techniques those have been suggested by the professionals.

Philips Kotler Marketing Management Essay Example for Free

Philips Kotler Marketing Management Essay Analyzing Consumer Markets Since marketing starts from the customer, it is of primary importance to understand the psyche of the customers and their buying motives. This chapter talks about the various behavioural patterns that govern the decision making process of a customer. A marketer needs to understand these factors affecting the customer’s purchase decisions so as to design an appropriate marketing strategy. Factors affecting Consumer Buying Behaviour 1. Cultural Factors a. Culture Frames traditions, values, perceptions, preferences. E.g. Child learning from family surroundings. b. Sub-culture Provides more specific identification and socialization. Include nationalities, religions, racial groups and geographic regions. c. Social Class – Homogeneous and enduring divisions in a society which are hierarchically ordered. Members share similar tastes and behaviour. 2. Social Factors a. Reference Groups – Have direct or indirect influence on person’s attitude and behaviour. Primary groups: regular interaction, e.g. family, friends, neighbours. Secondary groups: religious, professional, trade union groups. Aspirational Groups: ones that a person hopes to join. Dissociative groups: whose values or behaviour and individual rejects. b. Family – Family of orientation: parents and siblings. Acquires orientation towards religion, politics and economics, sense of personal ambition, self worth and love. Family of procreation: spouse and children. More direct influence on buying behaviour. c. Roles and Status – Role consists of activities a person is expected to perform. Each role carries a status. Marketers must be aware of the status symbol of each product. Chapter 6 Analyzing Consumer Markets 3. Personal Factors a. Age and Stage in the Life Cycle – Tastes are age related. Markets should also consider critical life events or transitions. b. Occupation and Economic Circumstances – Economic Circumstances like spendable income, savings, assets, debts, borrowing power etc affect consumption patterns. c. Personality and Self Concept – Personality, set of distinguishing characteristics that influence his/her buying behaviour. Consumers match brand personality with their ideal self concept instead of their actual self concept. d. Lifestyle and Values 4. Psychological Factors a. Motivation: Freud’s theory of id, ego and super ego; Maslow’s need hierarchy theory; Herzberg’s two factor model. b. Perception: Process by which we select, organize and interpret information inputs. In marketing, perceptions are more important than reality. c. Learning – Induces changes in behaviour arising from experience. Marketers can build demand by associating the product with positive drives. d. Memory – Short term and long term memory. Build brand knowledge and brand recall as node in memory. Problem Recogniton Information Search Evaluation of Alternatives Purchase Decision Postpurchase Behaviour The Buying Decision Process Problem Recognition Customer recognises a need triggered by internal or external stimuli. Marketers need to identify circumstances that trigger needs. Information Search Two levels of involvement – Heightened attention when person becomes more receptive to information about the product. At next level consumer may enter into active information search, looking for reading material, phoning friends etc. Evaluation of Alternatives Factors influencing a particular choice over the other include attitudes, beliefs and expectancy value. Purchase Decision Between purchase intention and purchase decision, 2 intervening factors come into play- Attitudes of others and Unanticipated situational factors. Marketers should understand that these factors provoke  risk and should provide information to reduce it. Post purchase Behaviour Marketers must monitor postpurchase satisfaction, postpurchase actions, and postpurchase product uses. Chapter 6 Analyzing Consumer Markets Trends Level of customer involvement Involvement Significant Insignificant Differences in Brands High Complex Buying Behaviour Low Variety Seeking Dissonance Reducing Habitual 1. Complex Buying Behaviour: When a customer purchases something for the first time. 2. Variety Seeking: Consumers will keep switching varieties just out of boredom. Eg- Biscuits. Marketer should keep introducing new products and display the product prominently. 3. Habitual: Buying the same thing out of habit and not out of loyalty. Distribution network should be excellent in this case. Maintain consistency in product and advertising. 4. Dissonance Reducing: In case of repeat purchase of same product.

Plato Essay example -- essays research papers fc

One of the questions that has faced and continues to face some of the philosophers of the world is "What is reality?" Plato addresses this question in his doctrine, the Theory of Forms. In an attempt to answer this question, he explains what the Forms are and how they affect the way the world is observed. These so-called Forms are the basis of the reality we perceive. The question one must ask him or her self is what are these forms, where do they come from, and how do they affect us as a society. "A Platonic Form (Idea) is not a thought in someone's mind but something that exists per se as an immutable part of the structure of reality."(Luce, 99) This statement is the foundation of Plato's philosophy. What he is saying is that these forms are behind the way we see the world. In other words, they control the images and ideas that are presented to us. Two examples of such forms are ideal beauty and absolute goodness. When a person makes a comment like " That is a beautiful home." What is the difference between a beautiful home and a home that is not beautiful? This illustrates the point that Plato is attempting to make about the Forms functioning as a standard by which we compare the world to. In essence, these Forms serve as a measuring stick by which we make our judgements. In regards to the Form of absolute goodness, Plato describes this one as the all- powerful form. Here Plato suggests that the other Forms derive their meaning from the Form of absolute goodness. Some of the other Forms include Equality, circularity, Health and Justice. These forms cannot be seen nor can they be felt; however, they can be apprehended by the mind after suitable preparation and training (Luce, 100). These forms exist in everything we see, in all the decisions we make and it is these Forms that we perceive when we describe something as beautiful or right or even wrong. The Theory of Forms also has two significant underlying doctrines within its contents. The first one is the distinction between opinion and knowledge. One word that Plato uses to describe opinion is flawed. He explains that opinions are always changing due to anything from outside forces or simply just one's perception. For example, the people around can alter a person's opinion or even the type of room someone is in. External pressures are the cause of the variation in opinions ... ...tself (Stump, 62). In the Theory of Forms, Plato provides us with a possible answer to some of the questions that continually plague most people. The answer to the question "What is real" may never have a definitive answer. All one can do is to use the abilities given to him and try to arrive to their own conclusion based on what he or she knows. Whether the reality most of us perceive is true or not is difficult to determine. The Theory of Forms gives us a way of analyzing reality, but like all other doctrines it stops short of precisely defining reality. This inability to conclude the argument is the very same reason why this debate will continue on for as long as we live and probably our children and their children and so on. The pursuit of truth will continue to be the driving force behind the search for the answer to the question that can explain the significance of our existence. Myla Modert Plato 11/6/00 Works Cited Stumpf, Samuel Enoch. Socrates to Sartre: A History of Philosophy. 1988, McGraw Hill Publishing New York City. PP 58-62. Luce, J.V. An Introduction to Greek Philosophy. 1992, Thames an Hudson Ltd. London. PP 99-102

Nutrition Essay

Holozoic nutrition (Gr. holo means-whole ; zoikos means-of animals) is a method of nutrition that involves the ingestion of liquid or solid organic material, digestion, absorption and assimilation of it to utilize it. It includes taking in the complex substances and converting them into simpler forms. Example, proteins can be broken into amino acids. This method suggests phagocytosis where the cell membrane completely surrounds a food particle[pic] Parasitic Nutrition is a mode of heterotrophic nutrition where an organism (known as a parasite) lives on the body surface or inside the body of another type of organism (known as a host). The parasite obtains nutrition directly from the body of the host. Since these parasites derive their nourishment from their host, this symbiotic interaction is often described as harmful to the host. Parasites are dependent on their host for survival, since the host provides nutrition and protection. As a result of this dependence, parasites have considerable modifications to optimise parasitic nutrition and therefore their survival. Saprotrophic nutrition (pron.: /sà ¦prÉ µÃ‹Ë†trÉ’fÉ ªk/) is a process of chemoheterotrophic extracellular digestion involved in the processing of dead or decayed organic matter. It occurs in saprotrophs or heterotrophs, and is most often associated with fungi, for example Mucor and Rhizopus. The process is most often facilitated through the active transport of such materials through endocytosis within the internal mycelium and its constituent hyphae.[1] Autotrophic Nutrition The term autotroph has been derived from two Greek wards-auto means self and troph means nutrition. In this mode of nutrition, the organisms prepare their own food from simple raw materials like water, carbon dioxide and mineral salts in the presence of sunlight. Chlorophylls present in the chloroplast or green plants are the site of food production. Accordingly all green plants are the examples of this category. The process by which they synthesize food is known as photosynthesis. Some nongreen becteria like sulphur bacteria can use energy which they derive from some chemical reactions occurring in them. With this energy they manufacture their food. This process is called chemosynthesis. Thus the autotrophs include both the photosynthetic and che4mosynthetic organisms. Heterotrophic Nutrition The word heterotrophy has been derived from two Greek words-hetero means different and troph refers to nutrition of food. The organisms which derive their food from others are known as heterotrophic organisms. They depend for their food on other organisms, hence they are called consumers. All animals, human beings and non-green plans like fungi come under this category. They consume complex organic food prepared by autotrophs or producers and break it into simple from to derive nourishment. Thus the difference between heterotrophy and autotrophs is basically in the mode of production of food. Due to lack of chlorophyll, heterotrophs cannot synthesize their food while autotrophs can perform photosynthesis.

Evaluating Website

Evaluating a Website for Credibility Rebekah Reed Chamberlain College of Nursing NR500: Foundation Concepts and Applications Fall 2012 Evaluating a Website for Credibility With so many health-related websites on the internet it was hard to choose one. I settled on one that is personal to me and that I do a lot of teaching on with patients. I chose American Diabetes Association at www. diabetes. org. This website is found by searching any of the search engines. This website has both a consumers and professional page. Diabetes is on the rise in the nation and to have a source that has reliable information for patients is a necessity.EVALUATING WEBSITE Evaluating this website for authority was a little cumbersome. The website gives you access to news and research where information on the author and publication is listed. There is a section for communication and discussion boards as well. The majority of information is organized by tabs, ie: living with diabetes, food and fitness, etc. T here is no author on these pages, but you can find information by going to tab about us page. The purpose of this website is to give consumers objective information both education and for entertainment use.The American diabetes association is an associated started in the U. S. to help those affected by diabetes. You as a consumer are able to donate in various ways to help support the research. The website assists you in finding your local chapter and events that are happening in your geographical area. The site provides basic information regarding diabetes and care of the disease. The ease of navigation is very user friendly. I enlisted my twelve year old son and mother who is in her late sixties. I asked each to find the page that gave users information on finger sticks.Both were able to find the information with relative ease. Graphics are loaded quickly and links are functioning. A nice feature I found on this website is the ability to click on an icon that states listen to text and it reads the text to you. This is wonderful for those who have difficulty reading. In addition there are pictures on every page that are related to the topic being discussed for those who learn by visual education. Looking for privacy and security policies shows this website to be certified by Norton Symtec security, Better Business Bureau, Trust wave Trusted Commence and National Health Counsel.You do not have to be a member to get information from this website. You can become a member for no fee and receive information on diet, control and other subjects. Your information is not shared with a third party or placed on a listserv. The privacy policy is easy to understand and find. Empirical Evidence â€Å"This website serves to provide the consumer, as well as the healthcare professional, with information about diabetes, its history, development, treatment and impact on the lives of the diabetic patient. The website homepage makes information available in both English and Spani sh.It is designed to give quick information to the viewer about the latest research and news summaries, a tip of the day, a recipe of the day, personal health risks for diabetes and a link to get local information about diabetes through your zip code. † (Overman, 2006) In this website the section for professionals gives you access to their search engine for any articles in the five main diabetic journals. You also have the option for professional resources which include information for professional education, patient educational information to use and diabetes animation clips to use in presentations.The option for continuing education is provided by both live and online programs through many various links. As a nurse or health care professional you are giving and teaching patients how to manage their disease. You are liable for the information you give that in making sure it is accurate and appropriate. The first decision point in recommending a website is to determine the goa l the website resource will address. For example, a dietitian might refer a patient to a specific recipe website that offers tips and recipes to help the patient become more comfortable preparing low-fat meals.Other specific reasons for referring a patient to a website might be to help the patient 1) learn more about a specific aspect of diabetes; 2) obtain recipes that meet taste preferences, the food budget, and health needs; 3) track activity levels; or 4) receive daily tips on being more successful meeting personal goals. (Evert et al, 2008) Conclusion In conclusion the website www. diabetes. org is a credible health-related website and a source of information for both consumers and professionals.It’s a wealth of knowledge and resources for the consumers in an easy to understand layout and language. For professionals it is a one stop area for up to date information, studies and articles regarding diabetes and related care. References Overman VP; Website Review: American D iabetes Association. International Journal of Dental Hygiene, 2006 Feb; 4 (1): 55 (journal article – website) ISSN: 1601-5029 Evert, A. , March, S. , Powers, M. ; Use of Internet Technology to Support Nutrition and Diabetes Self-Management Care. Diabetes Spectrum, 2008 April; 21 (2) 91-99

Free Essays on Space Hoax

In July of 1969, the United States launched Apollo 11 from the Kennedy Space Center in Florida. During the 1970’s, many people thought that Neil Armstrong’s landing on the moon was a hoax, only to become one step ahead of the Russians in the â€Å"space race.† I believe that there is evidence that exists to back up the journey that took place. As NASA reported, it took 4 days for Apollo to reach the moon. There are pictures from NASA of the lunar horizon and pictures of the command module that reinforce the trip to the moon. I think that these pictures may be compared to the pictures of today and see that they are not off of a Hollywood set as some people believe. Another piece of evidence that may be used are the footsteps left on the moon in the lunar soil. These impressions will last for millions of years and at the time were used as a study on lunar dust. A third piece of evidence that I would use to prove that Neil Armstrong landed on the moon in 1969 are the moon rocks that he brought back to Earth. I am sure that scientists have run extensive testing on these rocks to show that they were not found on the Earth. This would serve as confirmation to the landing on the moon. Russia, China, East Germany and other cold-war enemies of the USA closely monitored the lunar missions. It was easy to tell whether the Apo llo radio signals were coming from the direction of the Moon, and whether the time delays in conversation matched the distance the signals had to travel. If anything had seemed wrong, surely these unfriendly countries would have loudly shouted to the world that the USA was pulling a hoax! Yet none of them ever questioned NASA's accomplishment. I personally find that they would be the first to argue and to not believe that this mission was complete. Lastly, I believe that it would have been more time consuming to fake the trip to the moon that to arrive there. It would be very challenging to fool scientists... Free Essays on Space Hoax Free Essays on Space Hoax In July of 1969, the United States launched Apollo 11 from the Kennedy Space Center in Florida. During the 1970’s, many people thought that Neil Armstrong’s landing on the moon was a hoax, only to become one step ahead of the Russians in the â€Å"space race.† I believe that there is evidence that exists to back up the journey that took place. As NASA reported, it took 4 days for Apollo to reach the moon. There are pictures from NASA of the lunar horizon and pictures of the command module that reinforce the trip to the moon. I think that these pictures may be compared to the pictures of today and see that they are not off of a Hollywood set as some people believe. Another piece of evidence that may be used are the footsteps left on the moon in the lunar soil. These impressions will last for millions of years and at the time were used as a study on lunar dust. A third piece of evidence that I would use to prove that Neil Armstrong landed on the moon in 1969 are the moon rocks that he brought back to Earth. I am sure that scientists have run extensive testing on these rocks to show that they were not found on the Earth. This would serve as confirmation to the landing on the moon. Russia, China, East Germany and other cold-war enemies of the USA closely monitored the lunar missions. It was easy to tell whether the Apo llo radio signals were coming from the direction of the Moon, and whether the time delays in conversation matched the distance the signals had to travel. If anything had seemed wrong, surely these unfriendly countries would have loudly shouted to the world that the USA was pulling a hoax! Yet none of them ever questioned NASA's accomplishment. I personally find that they would be the first to argue and to not believe that this mission was complete. Lastly, I believe that it would have been more time consuming to fake the trip to the moon that to arrive there. It would be very challenging to fool scientists...

4 Creative Ways to Advance Your Career

4 Creative Ways to Advance Your Career There’s no worse feeling in the world for a job hunter than finding the perfect position but being eliminated from consideration simply because you fail to meet one requirement. There may be some ways around these â€Å"must-haves,† but in most cases failure to meet the job description - or even one small component of it - can remove you from the running. Instead of taking a chance on it happening again, cover your bases by padding your resume with one or more of these four sought-after skills. 1. Basic CodingWhile a weekend-long program in basic coding won’t land you a job as a software engineer, it will round out your resume. Sites like Codeacademy offer free lessons in a range of programming languages, including PHP, HTML, Python, Javascript, CSS and others. Each lesson is short, powerful, and delivers just what you need to add â€Å"Programming† to the â€Å"Skills† section of your resume.2. Public SpeakingTen percent of people love public spe aking, 10 percent are terrified of it, and the remaining 80 percent are somewhere in the middle - they know it’s not going to be very fun, but they also know they’ll survive the experience.Aside from helping you pass the â€Å"good communication skills† requirement part of a job description requirement, there’s another important reason the majority of people should work on this skill: why would you want a job when you can merely tolerate a major aspect of it? Comfort with public speaking won’t just land you a job; rather, it will continue to be a useful skill throughout your life.Coursera’s â€Å"Introduction to Public Speaking† course is free, always open, and delivers useful instruction and plenty of opportunities for practice through its public speaking curriculum, including a series of videos totaling 18 hours, videos, and peer assessments.3. Graphic DesignGraphic design skills are highly desirable for a wide range of positions, particularly with the growth of social media, digital technology, and ever-popular infographics. While fudging knowledge of Adobe Photoshop, InDesign or Illustrator on your resume can lead to catastrophic results - particularly if you’re called upon to demonstrate your knowledge or experience - it is possible to learn the basics on your own.For example, Adobe offers tutorials designed to help everyone from novices to experts expand their skill set, while online education website Lynda’s â€Å"Photoshop CC Essential Training† offers the training you need to feel comfortable working with Photoshop.4. Website BuildingAn increasing number of employers are requesting that candidates include links to personal websites along with their application materials. Don’t have one of your own? Unfortunately, this may indicate a lack of initiative and/or the inability to keep up with 21st century expectations.Rather than risking coming off as unmotivated, take advantag e of classes aimed at helping beginners acquire the knowledge they need to to build their own websites. The Muse’s â€Å"Your Guide to Building a Personal Website That’ll Land You a Job,† offers the perfect starting point.The best part of many of these web courses and tutorials? Many are taught during a single day or weekend so you can increase your job marketability without investing significant additional time or expense. Your resume will thank you for it.

GDP per Capita and Its Challengers Research Proposal

GDP per Capita and Its Challengers - Research Proposal Example First of all, it should be noted that GDP was not designed to evaluate the well-being of a country. Instead, it measures particular types of economic activities within the country, which does not necessarily refer to a standard of living. For one crude example, a country with all goods and services exported will have a high GDP but low well-being of its citizens. Second, GDP takes into account only documented operations. It does include neither black market nor non-monetary operations, like bartering, showing inaccurate information for countries where any of these issues plays an important role. Moreover, some companies commit a cross-border trade within themselves in order to escape high taxation - this distorts GDP, creating additional imports/exports data. Third, GDP indicator shows little information for changes in ecology, society, and lifestyle. For instance, ecological damage is treated by GDP as a double growth: at first, it counts natural resources retrieved, and then it counts services used to replenish natural resources, but it would be far better if the disaster had never occurred in the first place. Additionally, the philosophy of GDP shows wars as contributors to the economy, but child upbringing and housework as valueless actions. It ignores volunteer and unpaid work, but instead, GDP counts work that produces no net change or that results from repairing harm (e.g. the healthcare industry, where economic activity increases along with a number of unhealthy population). Fourth, people buy often low-durability goods and make rare purchases of high-durable products, because of their long use. Sometimes it is possible that the monetary value of the items sold in the first case is higher than that in the second case, in which case a higher GDP is simply the result of greater inefficiency and waste. Fifth, since GDP does count financial purchases as investments, then if a nation does not spend, but saves and invests overseas, its GDP will be diminished in comparison to one that spends borrowed money. Therefore, accumulated savings and debt are not taken into account so long as adequate financing continues. Sixth, sometimes different calculations of GDP confuse each other. There are two different types GDP calculation for cross-border comparison: current currency exchange rate, where GDP is calculated by exchange rates prevailing on international currency markets) and purchasing power parity (PPP) exchange rate, where GDP is calculated by PPP of each currency relative to a selected standard.  

Assignment 3 Example | Topics and Well Written Essays - 750 words - 6

3 - Assignment Example On contrary, another statement states that, â€Å"ESL students can understand the basic grammar rules of language only if they are able to create a lot of new sentences†. Qs.2 knowledge is a true opinion comprising of a rational explanation or definition, and it is also a real belief or a sensation. However, belief is the inner state of mind that is directly accessible to the introspection that relates to human behavior. Belief always plays a central role in the theoretical reasoning and involves a practical reasoning. For instance, in pdf.1, in appendix 3, an example of belief is a statement that states, ‘some people tend to have the ability to learn foreign language’. For a person to have knowledge there must exist a sense of truth, justification, and belief, on a basis of believing in them. For example, a knowledge is evident in this article, whereby the truth remains that ‘English is a foreign language to the non-natives’. Qs.3. Teacher’s beliefs play vital roles towards student’s reaction, acceptance, and theories that concern language. Teachers were also once students thus their understanding about teaching often reflects on to students on how they also learn a language. The beliefs also portray a clear picture in expressing the realities that may influence classroom practices. The teacher’s view shows that, it is their role to offer a part in playing and interaction with the native speakers. in chapter 9, the word ‘smoothly running’ a classroom is used. According to me the word means a proper class or the one that is in order. Similarly, goal of the lesson and a means by which goal is achieved is the main distinguishing factor of a language. Teachers have a number of concerns. They usually plan the activities designed for facilitating learners in the use and acquisition of language. According to Doyle (396) an orderly course is the one within acceptable

Interpersonal Communication Research Paper Example | Topics and Well Written Essays - 1250 words

Interpersonal Communication - Research Paper Example The communication process differs from person to person. Each person, group or organization has a different approach and technique of communicating ideas, views and messages. The communication process in use depends on the availability of resources, skills and understanding of the members. This paper aims to analyze the fundamental elements of communication, the effect of self-concept, perceptions, listening habits, language differences and non-verbal elements on communication. Furthermore this paper ends up creating a discussion on personal methods to resolve the communication barriers and strategies to promote healthy interpersonal communication and relationships. II. Main Points A. Elements of Communication Process and their Importance 1. A brief intro to the elements and their relevant importance in the communication process 2. Factors affecting Communication Process B. Role of Self-Concept and Perception in Communication 1. Self-Concept and Perception with definition 2. The posi tive and negative impacts on communication C. Non-Verbal elements 1. The effects of non-verbal elements on Communication 2. The evaluation of environment, noise and other distractions on Communication D. Language Differences & Listening Skills 1. The effects of language differences and listening skills on communication patterns 2. Impacts of these elements on communication effectiveness E. Resolving Communication Barriers 1. Personal Methods to resolve barriers 2. Strategies to promote Healthy interpersonal communication III. Summary 1. The main points covered in the paper and the strategies proposed IV. Conclusion 1. An insight on the effects of factors which influence the communication barriers 2. A list of recommendations to avoid those barriers 3. Strategies to adopt in order to promote effective interpersonal communication Student Name Ramona L. Mata CA104 Interpersonal Communication 20 July 2007 Interpersonal Communication Report Introduction Communication is the tool to trans fer and share thoughts, ideas and views. It helps in expressing the emotions, sentiments and feelings of a person. There are many factors that affect the communication process between people and groups. These factors involve the attentiveness of people, cultural diversity among them, age differences, gender distribution, personal skills including listening and comprehension skills, personal feelings and point of views etc. The communication process differs from person to person. Each person, group or organization has a different approach and technique of communicating ideas, views and messages. The communication process in use depends on the availability of resources, skills and understanding of the members. This paper aims to analyze the fundamental elements of communication, the effect of self-concept, perceptions, listening habits, language differences and non-verbal elements on communication. Furthermore this paper ends up creating a discussion on personal methods to resolve the communication barriers and strategies to promote healthy interpersonal communication and relationships. Elements and Factors Affecting Communication Process Communication is an important part of our daily life. All dealings of our life varying from the smaller ones to the larger ones involve different aspects of communication pro

Impact of the Islamic Invasion on Spain

Impact of the Islamic Invasion on Spain The history of Spain reflects the effect of certain cultures and religions on Spanish population, language, traditions and style of life. In the Middle Ages (about 411 AD) Spain was occupied by the German tribes and further the country was conquered by the Visigoths (416 AD) (Collins, 1995). However, the aim of this essay is to analyse the impact of the Islamic invasion on Spain, as the Muslims has had a considerable effect on the country up to the present day. In 711-714 the Umayyad dynasty seized the Spanish area near Cordoba (Rahman, 1989); forty years later Abd al-Rahman I created an Umayyad Emirate. But it was in the tenth century under the ruling of Abd al-Rahman III (912-961) that the Muslims managed to intensify Spains prosperity and wealth (Goodwin, 1990). Abdal-Rahman III united some areas of al-Andalus and improved military, tax and law systems. In the eleventh century the Emirate was divided into several kingdoms with unique cultures and traditions. After the decay of the Umayyad dynasty, other Islamic dynasties took control over Spain, such as the Almoravides, the Almohades and the Nasrids (Taha, 1989). At the end of the fifteenth century the Christian rulers seized the power in Granada and put an end to the Muslim ruling. Other Spanish places, such as Seville and Cordoba, were liberated from the Muslims by Ferdinand of Aragon and Isabella of Castile in the thirteenth century. But the Islamic influence has preserved in Spain till nowadays, though Isabella made everything to destroy Islam and eradicate any traces of the Muslims. The Islamic invasion positively affected many areas of life in Spain, such as culture, education, religion, economics, science, society and family. Al-Andalus, as the Muslims called Spain, had acquired the central position among other civilizations of the ancient world since the conquest of Cordoba by the Umayyad dynasty (Chejne, 1974). In particular, the Muslims created about two thousand public baths and mosques for different social groups and implemented some schools for poor children in Cordoba. Although some Spanish regions opposed the Muslim ruling, industry and trade were considerably advanced by the Umayyads (Harvey, 1990). Spanish libraries contained more than 400,000 books and the streets of Cordoba were illuminated, unlike such European capitals as Paris and London. As Hillenbrand (1999) puts it, Cordobain its prime had no peer in Europe for the amenities of civilized life. Its houses were bountifully supplied with hot and cold running water, its streets were lit at night (p.175). Different religious groups, such as Christians, Muslims and Jews, successfully interacted with each other. According to Ghazanfar (2004), there existed no separation between science, wisdom, and faith; nor was East separated from the West, nor the Muslim from the Jew or the Christian (p.2). Such religious tolerance can be explained by the fact that the Muslims did not act as oppressors, but, instead, they tried to improve the living conditions of all social classes in Spain. As a result, Christians and Jews occupied the leading positions during the Muslim ruling (Hopfe, 1998). This peaceful co-existence of three religions had continued till the fifteenth century (Thomson, 1989), contributing to many aspects of life in Spain. For instance, in the eleventh century Arabic language was utilised in Spanish science and literature, while Spaniards began to learn the Muslims language to acquaint with Arabic writings (Shubert, 1992). Some Christians and Jews borrowed Arabic culture and religion, gradually transforming into Mozarabs, people who were Arabized (Watt, 1965). Many illiterate Spanish people learned to read and write, calculate and navigate (Houston, 1964). As the Muslims preserved some Roman and Greek literary works, Spanish Christians served as translators for these crucial manuscripts. Architecture, philosophy, mathematics and other sciences also prospered under the ruling of the Umayyad dynasty due to their belief in Allah and the laws of the Quran, the holy book of the Muslims that accentuated the power of knowledge (Fakhry, 1983). As the Muslims made attempts to understand God, they also tried to uncover the truth about human nature by conducting different researches and scientific investigations (Saud, 1994). For instance, the Muslims substituted the Roman number system existed in Spain for the Arabic number system that has been widely utilised in algebra, arithmetic and business since then. In addition, astronomy, medicine, biology and chemistry began to thrive in Spain after the Islamic invasion (Lewis, 1993). Among the most famous Spanish philosophers, writers, artists and scientists of the Muslim era are Al-Kwarizmi, Ibn Rushd, Ibn Zuhr, Al-Razi and Ibn Sina (Chejne, 1974). Ibn Sinas medical treatise Al-Qanun had been studied in many European educational establishments for about three hundred years and had been regarded as one of the best medical works (Vernet, 1992). One of the greatest Muslim scholars of Spain was Abu Zakariyah al-Awwam Ishibili who created a procedure of grafting and gave names to more than five hundred plants (Ghazanfar, 2004). Pedro Alfonzo, a Spanish Muslim scholar who was interested in astronomy, claimed that his wish was to raise once more to life the knowledge of that science which is in such a deplorable state among those educated in the Latin manner (Hermes, 1977, p.72). Due to such an advanced stage of scientific development, many European scientists arrived to Spain to receive knowledge in various sciences and to interpret Latin texts. In regard to economics, the Muslims created the silk industry in Al-Andalus, gradually transforming Spain into one of the largest countries for silk production. The country was also engaged in the production of satin, cotton, pepper, furs, clocks, paper, maps and soaps. Further Spain contributed to the fine fabrics manufacturing in Europe. Agriculture was poorly developed in Spain becau se of a primordial irrigation system (White, 1970; Semple, 1971); but the Muslims substituted this old system for a new improved irrigation method that resulted in the prosperity of orchards and the increase of rice crops in such areas as Granada and the Valenican huerta (Dickie, 1968). The Muslims utilised the method of Syrianization to improve agriculture of Spanish towns, especially Valencia and Seville (Burns, 1973). The new system allowed Spaniards to intensify crops with the help of artificial water supply (Smith, 1966, p.442). Up to the present day this irrigation system has been controlled by an old Muslim tribunal (Tribunal of the Waters); today this Tribunal is held once a week and is aimed at solving disputable agricultural issues. Due to these improvements, Spanish people began to cultivate various plants and trees, such as oranges, lemons, artichokes, apricots, olive and implemented an advanced system of nature protection (Imamuddin, 1965, p.84). Before the Islamic invasion, Spanish grew winter crops, but the Muslims managed to implement Indian crops that were grown in a frost-free season. As a result, many Arabic words were introduced in Spanish language to reflect different aspects of the irrigation system; for instance, alberca-al-birka means a pool and acequia-al-saqiya means an irrigation ditch. Nowadays some flowers bear the Arabic names, such asbellota-balluta for acorn, alazor-al-asfur for safflower and al-fasfasa foralfalfa. Other words reflect the impact of the Muslims on farming: tahona-tahuna (flour-mill), aldea-al-days (village), and rabadan-rabb al-dan (head-shepherd). As the Muslims were obsessed with nature, they utilised their artistic skills to create splendid gardens and buildings that have attracted attention of people till nowadays (Blair Bloom, 1994). Such unusual places as the Alhambra of Granda, the Mosque of Cordoba and the Alcazar of Seville are the visual legacy of the Muslims in Spain (Barrucand Bednorz,1992; Ettinghausen Grabar, 1987). These splendid architectural buildings clearly reveal the Muslims innovations in the fields of architectural design and style(King, 1978; Grabar, 1978; Rodriguez, 1992). Unfortunately, almost all Islamic architectural monuments were destroyed at the end of the fifteenth century; only the Alhambra remained undamaged (Fletcher, 1987). Many famous writers and artists depicted the Alhambra in their works (Ching, 1979). For instance, Washington Irving created  Tales of the Alhambra  when he visited this place in Spain. Despite the destruction of many Islamic buildings (Barrucand Bednorz, 1992), a new Islamic mosque for Spanish Muslims hasbeen recently built in Granada as a result of Islam renewal in 1989. The Muslims are able to pray in the mosque and receive education in such sciences as medicine and law. Today the number of the Muslims in Spain approaches to onemillion people who strongly defend their rights and their faith. Some Spanish Muslims continue to live in the Albaican quarter in Granada, where the Muslims lived in the 10-15 centuries. However, the tensions between Spanish Muslims and Spanish Christians are rather complicated, although Spa nish government realises that it is crucial to improve the relations between these two religious groups. Analysing the impact of the Islamic invasion on the history of Spain, the essay suggests that the Muslims considerably affected such areas of Spanish life as economics, culture, science, architecture, art and religion. They managed to improve the countrys agriculture and manufacturing, contributing to its prosperity and wealth; they implemented many advanced systems based on scientific findings, especially Arabic number system of calculation, the illumination system and the irrigation method. The Muslims transferred their knowledge in medicine, algebra, chemistry, astronomy, architecture, art, nature and technology to Spanish people who further imparted these valuable data to other European countries. Thus, the Islamic invasion on Spain paved the way for the period of Renaissance in Europe; as Ghazanfar (2004) puts it, Muslims not only occupied Spain but planted the roots of European Renaissance through unparalleled transfer of knowledge in almost every field known (p.11). Today the Islamic influence is especially obvious in many Spanish words that reflect the Arabic roots, as well as in architectural monuments, literature, sciences, legal laws and cultural traditions. Although Islam was officially renewed in Spain at the end of the twentieth century, the Muslims continue to experience serious racial prejudices from the side of Spanish Christians.

The narrative epic, ‘The Odyssey’ composed by Homer between 750 and 650 :: Classics

The narrative epic, ‘The Odyssey’ composed by Homer between 750 and 650 BC recounts the nostos or homeward voyage of Odysseus If I were you, I should take steps to make these men disperse. Listen, now, and attend to what I say: at daybreak call the islanders to assembly, and speak your will, and call the gods to witness: the suitors must go scattering to their homes. Then here’s a course for you, if you agree: get a sound craft afloat with twenty oars and go abroad for news of your lost father— perhaps a traveller’s tale, or rumored fame issued from Zeus abroad in the world of men. Talk to that noble sage at Pylos, Nestor, then go to Menelà ¡los, the red-haired king 330 at Sparta, last man home of all the Akhaians. If you should learn your father is alive and coming home, you could hold out a year. Or if you learn that he is dead and gone, then you can come back to your own dear country and raise a mound for him, and burn his gear, with all the funeral honors due the man, and give your mother to another husband. When you have done all this, or seen it done, it will be time to ponder concerning these contenders in your house— how you should kill them, outright or by guile. You need not bear this insolence of theirs, you are a child no longer. Have you heard what glory young Orestà ªs won when he cut down that two-faced man, Aigà ­sthos, for killing his illustrious father? Dear friend, you are tall and well set-up, I see; be brave—you, too—and men in times to come will speak of you respectfully. Now I must join my ship; my crew will grumble if I keep them waiting. Look to yourself; remember what I told you.† Telemachus replied: â€Å"Friend, you have done me kindness, like a father to his son, and I shall not forget your counsel ever. You must get back to sea, I know, but come take a hot bath, and rest; accept a gift to make you heart lift up when you embark— 360 some precious thing, and beautiful, from me, a keepsake, such as dear friends give their friends.† Written Commentary: The Odyssey The narrative epic, ‘The Odyssey’ composed by Homer between 750 and 650 BC recounts the nostos or homeward voyage of Odysseus, a renowned Greek warrior hero. This extract from the ‘The Odyssey’ is taken from the Telemachy narrative section of the epic; the Telemachy contains the exposition of the great epic which opens on the island of Ithaca. These opening passages of the epic elucidates Odysseus’s circumstances as the Gods contemplate his fate; though eccentrically the focal point

Working Capital Analysis

CHAPTER-I INTRODUCTION 1. 1 Back ground of Study Working Capital refers to that part of the firm’s capital, which is required for financing short-term or current assets such a cash marketable securities, debtors and inventories. Funds thus, invested in current assets keep revolving fast and are constantly converted into cash and this cash flow out again in exchange for other current assets. Working Capital is also known as revolving or circulating capital or short-term capital. Therefore, working capital management is the same of liquidity management and its relate inversely with profitability.It is significance for any industries due to the investment in Current Assets (CA) must be adequate because inadequate or excessive inadequate working capital can disturb production and can also threaten the solvency of firm, if it fails to meet its current obligation excessive investment in CA should be avoided, since it impairs firm's profitability Secondly, need for working capital ar ises due to increasing level of business activity ; it is to provided quickly some time surplus fund may arises which should be invested in Short term securities , they should not be kept idle.The importance of Working capital management compelled to the firms to try the optimal level of investment in each element such as inventories, cash, account receivables but the firm also consider to way of financing the current assets. This means, consideration of current liabilities which include account payables, notes payable, interest payable and other shot-term debt.In addition, the firm can adopt an aggressive working capital management policy with a low level of current assets as a percentage of total assets, or it may also be used for the financing decisions of the firm in the form of high level of current liabilities as a percentage of total liabilities(Nazir and Afza,2009), and it is the opposite in conservative working capital management policy. On the other hand, it should be dist inguished between three policies that related directly with the working capital efficiency.First policy is collection policy, that measured by average receivables collection period (ARCP) which is meaning the average length of time required to convert the firm receivables into cash. Second policy is inventory policy, which expressed by average conversion inventory period (ACI). It means the average length of time required to convert raw materials into finished goods and then sell these goods.Third policy of working capital efficiency is payment policy, which measured by average payment period (APP) that means the length time between the purchase of materials and the payment of cash (Weston and Brigham,1993). These policies require from company to accelerate the collections of receivables, accelerate its inventory, accelerate the payment cycle, and reduce the cost of the working capital needs.Above mentioned policies can be merged them in one general policy, is called cash conversion cycle (CCC) developed by Richards and Laughlin(1980) which focuses on the length of time between when the firm makes payments and when it receives cash inflow. To fulfill the one of the most important goal of organization to maximization of share holder’s wealth of a firm is possible only when there is sufficient return from the operations and successful sales activity is necessary for earning profit sales without convert into cash immediately.To generate the sales and revenue activities there will be the s invisible time lap between the sale of good and receipt of cash. Hence, the time taken to convert raw material into cash is known as operating cycle that includes following activities in different phase. At first phase: * Conversion of cash into raw material * Conversion of raw material into work in progress * Conversion of Work in progress into finished goods * Conversion of finished goods into Sales ( Debtors and cash) At second Phase: Cash received and at third phase i s payment of credit.A low cash conversion cycle allows the managers to minimize holdings of relative unproductive assets such as cash and marketable securities, preserves the firm’s debt capacity since less short-term borrowing is required to provide liquidity and corresponds to a higher present value of net cash flows from firms assets Moreover, the cash conversion cycle is an important technique of analysis for the financial mangers of firm to assess why and when the firm needs more cash to sustain its activities. I am going to comparative study of Surya Nepal Private Limited (SNPL) is an Indo-Nepal-UK joint enture, which started operations in Nepal in 1986. SNPL, a subsidiary of ITC Ltd, India, is the largest private sector enterprise in Nepal. The balance shares are held by dispersed Nepalese shareholders and British American Tobacco, UK. Surya Nepal's businesses include manufacture and marketing of cigarettes and readymade garments in Nepal as well as exports of ready-ma de garments with a total turnover of over US $100 million. Secondly, The guiding force behind Dabur's growth and success has been the wealth of nature and its limitless capacity to support life.And we have constantly taken care to preserve and protect this natural bounty. With this overall vision of and to eco-sustenance, expand Dabur's resource and production base, Dabur Nepal Private Limited was set up as an independent Group company in 1992. This new company, set amidst the verdant greens and towering mountains of the Himalayan kingdom of Nepal, has established a unique bond of technology and preservation. 1. 2 Problem of Statement The management of a company's working capital significantly influences its profitability. In the short term, companies risk being short on liquidity if the working capital level deteriorates.In the long term, too much working capital lowers the return on investment and reduces the value of the company. In contrast, a reduction of the working capital ca n significantly improve cash flows and free up capital from a company's balance sheet. This capital can then be used to reduce debts, pay dividends to investors or reinvest in company growth. In the context of Nepal there is not practically implementation of working capital management technique that can brings the liquidity problem in short term and solvency problem in long term due to loss on business.This can be the one most important reason for the lower growth rate of manufacturing firm. I want to gain insight into this field and to identify potential areas for optimization of working capital management for the profitability on the Nepalese manufacturing firm. Performance of firm on the topic of working capital management is very essential to reach the optimum level of working capital then to enhance their profitability. But these elements can be affected by Nature of business, seasonality of operations, production policy, market condition, and political scenario.Therefore, I ha ve done this investigation to know the answer of following question. a. What are the factors of working capital for Nepalese manufacturing firm? b. How can working capital affects the performance to enhance profitability of firms? c. How is the performance of firm to achieve the optimal working capital in order to maximize the profitability? 1. 3 Objective of the Study The main objective of the research is to measure the impact of working capital management on the profitability for Nepalese manufacturing firm. The specific objectives of the study are summarizing as following. a.To analyze the relationship between working capital management and profitability for manufacturing firm. b. To determine the relationship between size of firm and the profitability c. To Know the relationship between leverage and profitability. 1. 4 Limitation of the Study This study is intended to measure the impact of working capital management on profitability of Nepalese manufacturing firm but the study a lso influences from the following limitation. a. There isn't financial sponsor for the depth study. b. Due to the time constraints it is not possible to analyze the each variable in details. c.In depth analysis and the study of financial position is not feasible because of the policy and privacy of firm. d. The information is assuming true that is taken from different source. CHAPTER-II LITERATURE REVIEW 2. 1 Literature Review According to Wilner (2000) most firms extensively use trade credit despite its apparent greater cost, and trade credit interest rates commonly exceed 18 percent and Deloof (2003) also found that according to National Bank statistics during 1997, Belgian companies had accounts payable of only 13% of the total asset and accounts receivable and Inventory of 17% and 10% of the total asset respectively.Singh and Pandey (2008) discussed the impact of working capital management in the profitability of Hindalco Industries Limited. Regression results showed that curren t ratio, liquid ratio, receivable turnover ratio and working capital to total assets had statically significant impact on profitability. Dong and Su (2010) examined the relationship between profitability, the cash onversion cycle and its component for listed firms in Vietnam stock market for period (2006-2008). They resulted that there is strong negative relationship between cash conversion cycle and the profitability.Cote and Latham (1999, p. 261) argued that management of receivables, inventory and accounts payable have tremendous impact on cash flows, which in turn affect the profitability of firms. According to Long, Malitz and Ravid (1993) it is seen that liberal credit terms to the customers increase the sales level of the firm, though having a continuous troubleshooting with managing short term financing in the finance department. The decision lays with the firm which one to put more importance on. Scherr (1989, p. 6) claimed that companies can strengthen strong cash flow lev els, improve profitability, budgeting and forecasting process, predictability and manageability of results, heighten risk if they implement the best practices in working capital. Amit, Sur and Rakshit (2005) studied the relationship between working capital and profitability in the context of Indian pharmaceutical industries and concluded that no definite relationship can be established between profitability and liquidity. Cote and Latham (1999, p. 61) argued that management of receivables, inventory and accounts payable have tremendous impact on cash flows, which in turn affect the profitability of firms. Scherr (1989, p. 16) claimed that companies can strengthen strong cash flow levels, improve profitability, budgeting and forecasting process, predictability and manageability of results, heighten risk if they implement the best practices in working capital. Eljelly(2004) identified the relation between profitability and liquidity who was examined, as measured by current ratio and c ash gap (cash conversion cycle) on a sample of joint stock firms in Saudi Arabia.The study found that the cash conversion cycle was of more importance as a measure of liquidity than the current ratio that affects profitability. The size variable was found to have significant effect on profitability at the industry level. The results were stable and had important implications for liquidity management in various Saudi firms. First, it was clear that there was a negative relationship between profitability and liquidity indicators such as current ratio and cash gap in the Saudi sample examined. Second, the study also revealed that there was great variation among industries with respect to the significant measure of liquidity.Sur Biswas and Ganguly (2001) revealed in their study of Indian aluminium producing industry, a very significant positive association between liquidity and profitability. All previous studies had reached to the same results approximately, which had proved there is t he negative relationship between the working capital, debt ratio, current ratio and profitability, and the positive relationship between size of the firm with profitability. This study tries to depend on previous studies to provide new evidence on how working capital can effect on the profitability. . 2 Research Frame Work Model ROA Leverage Performance Working Capital Efficiency Profitability of the Firm Size of Firm Current Liabilities Current Assets Organization Planning Growth of business Ln of Sales Debt ratio Liquidity ratio: CR All the components such as Working Capital, Profitability and Size of the firms, Liquidity, and Leverage performance are interrelated to each other. The working capital affects the profitability of the firm. Similarly size, leverage, and liquidity affect the working capital requirement and profitability of the firm.If there is low in current assets then it can’t pay the short term obligation and if firms keep in high ratio then investment opport unity will lose that decreases the value of profitability elements such as ROE and ROA. Secondly, if there is high concentration on sales by keeping low liquid assets then profit can increase and it helps to increase the growth rate of company and fulfill the objective of shareholder’s wealth maximization and ease for the competition but low liquid assets can creates the risk of liquidity. Therefore, all components of above mentioned are interrelated positively and negatively.After analyzing the financial ratio BOD, manager can formulate the policy for sustainable business as well as investors will take best decision for the investment. This study has been guided according to the above variables and discussed the variables relation after studied of two firms in detail in the below. Hence, this study will benefit for the best decision of working capital requirement to manage the profitability, leverage in long term and to growth the firm in stable rate. CHAPTER-III DATA COLLEC TION AND METHODOLOGY 3. 1 Research Data CollectionThe data has taken from the secondary source regarding to the official site of Surya Nepal Pvt. Ltd and Dabur Nepal Pvt Ltd. Secondary data is assumed as an enough and reliable. Sample of this study has been focused on the joint venture Nepalese manufacturing firms. These two firms have chosen as a sample company due to big market in Nepal. To fulfill the objective of research, report is prepared by taking a financial data of two sample companies from 2006 to 2011. 3. 2 Definition of variable I have used of dependent and independent variables to complete the study are as below.Dependent variables include profitability measure which will be computed by the following equation: Return on Assets (ROA)=Net Operating IncomeTotal Assets Secondly, independent variables have been divided in two parts. First part includes working capital management variables. †¢ Average receivable collections period (ARCP) are used to express the credit p olicy. It is calculated by using following equation: Average receivable collections period (ARCP)=Account Receivables *365/Sales †¢ Average conversion inventory period (ACIP), which is expressed the inventory policy.It will be identified by following formula: Average conversion inventory period (ACIP)= Inventory *365/Cost of Sales †¢ Average payment period (APP) is used to reflect the payment policy it is measured measured by following equation: Average payment period (APP) =Accounts Payables *365/Cost of Sales †¢ Cash conversion cycle (CCC) is used to express the overall impact on working capital efficiency, and that is calculated by using following equation. Cash Conversion Cycle (CCC)=ARCP+ACIP-APP At the second phase of independent variables has been included as below. †¢ Size of the company = Natural of logarithm of sales (LNS). Current ratio (CR) = Current assets/Current Liabilities. †¢ Financial leverage ratio (FL) = Total Liabilities / Total Assets. 3. 3 Empirical Analysis This section contains the descriptive analysis by taking the help of mean, standard deviation, maximum and minimum value of all variables that is used in study. Similary, on the second phase of analysis here has been explained the relationship between the variables by using correlation coefficient. Moreover, regression model has been used to quantify the relation between variable and to measure the accuracy of this report.Multiple regression models have used to complete the regression analysis. All types of analysis and graphical representation will be expressed by using the MS office package 2007. For this study I have used 4 regression models to quantify the relation and model is as below. 1. ROA= a+b1ARCP+b2CR+b3FL+b4LNS (model -1) 2. ROA= a+b1ACIP+b2CR+b3FL+b4LNS (model-2) 3. ROA= a+b1APP+b2CR+b3FL+b4LNS (model-3) 4. ROA= a+b1CCC+b2CR+b3FL+b4LNS (model-3) CHAPTER-IV DATA ANALYSIS AND PRESENTATION 5. 1. Empirical Analysis and Findings 4. 1. 1Descriptive An alysis: Dabur Nepal Pvt. Ltd (Table 1) | ROA| ARCP| ACIP| APP| CCC| CR| FL| Lns|   |   |   |   |   |   |   |   | Mean| 0. 034| 35. 67| 75. 12| 42. 35| 68. 44| 2. 00| 0. 248| 21. 73| Standard Deviation| 0. 028| 19. 74| 31. 74| 35. 27| 39. 24| 0. 676| 0. 055| 0. 346| Minimum| 0. 001| 4. 13| 17. 37| 8. 33| 6. 30| 1. 52| 0. 207| 21. 39| Maximum| 0. 084| 55. 23| 111. 78| 93. 46| 120. 94| 3. 19| 0. 351| 22. 38| Count| 6| 6| 6| 6| 6| 6| 6| 6| According to the above table, ROA on average is 34% and ROA existed between 0. 1 % to 0. 84%. The average receivables collection period has 5 days (approximately) as minimum to collect its receivables from the purchasers but it takes 55. 23 days as maximum to collect its receivable.The average days of generating its sales on account about 35. 67 days. In addition, the average conversion inventory period (ACIP) takes about 17. 37 days to sell all its inventory as minimum and takes 111. 78 days as maximum. The mean days to sell the inven tories are 75. 12 days with standard deviation of 31. 74 days. About the APP, the firm has a minimum time 8. 33 days to pay its purchases on account and 93. 46 days as a maximum time. It takes an average 42. 35 days to pay its purchase with standard deviation of 35. 27. The cash conversion cycle (CCC) has 6. 30 days as a minimum time and maximum is 120. 94 days.The minimum current ratio (CR ) of the firm is 1. 52 and maximum is 3. 19 with the standard deviation of 0. 55%. The Natural Logarithm of size (LNS) shows minimum sales is 21. 39 and maximum is 22. 38 with the average of 21. 73. About the financial leverage is 20% as minimum and maximum is 35% with the standard deviation of 0. 55%. Surya Nepal PVT. LTD (Table 2) | ROA| ARCP| ACIP| APP| CCC| CR| FL| LNS| |   |   |   |   |   |   |   |   | Mean| 0. 287| 5. 11| 191. 55| 63. 45| 133. 21| 1. 72| 0. 424| 22. 82| Standard Deviation| 0. 086| 2. 90| 21. 84| 5. 88| 19. 96| 0. 678| 0. 152| 0. 339| Minimum| 0. 178| 2. 54| 170. 51| 57. 0| 110. 72| 1. 06| 0. 255| 22. 42| Maximum| 0. 389| 9. 86| 232. 04| 73. 16| 167. 62| 2. 44| 0. 594| 23. 31| Count| 6| 6| 6| 6| 6| 6| 6| 6| an average return on assets(ROA) is just 28% which is lower than Dabur Nepal Ltd. But the minimum and maximum value of ROA exists between 17 % to 38 % and less variability comparison with Dabur Nepal Ltd. The Average receivable collection period (ARCP) is 5. 11 days approximately and lower than Dabur. Thus, collection capacity of dabur is very strong. similarly, ACIP of Surya Nepal exist between 170. 51 days to 232. 04 days. About the average CCC of Surya Nepal is 133. 1 days which is higher than Dabur Nepal. Therefore, we can say that, cash inflow days in the Dabur Company are quicker than Surya Nepal. Moreover, an average 42% portion is existed under the total assets of the Surya firm that is higher than Dabur Company. It means, Surya Nepal takes more loans for the business. About the average size of Surya Nepal is 22. 82 that is h igher than Dabur. Graph: 1 source Table 1 and 2 Let summarize the above result: a. ROA of Surya Nepal is higher that tends to the meaning of; profitability volume is good rather than Dabur Nepal Pvt. Ltd. b. Credit collection capacity is stronger of Surya Nepal Pvt.Ltd. c. Surya Nepal Ltd. takes more time to convert the goods in raw material. d. Surya Nepal pays to supplier at delay comparison with Dabur. e. CCC of Surya is higher due to higher in ACIP and APP. 4. 1. 2. Correlation Coefficient Analysis Dabur Nepal Ltd. (Table 3) | ROA| ARCP| ACIP| APP| CCC| CR| FL| Lns| ROA| 1|   |   |   |   |   |   |   | ARCP| -0. 903| 1|   |   |   |   |   |   | ACIP| -0. 666| 0. 537| 1|   |   |   |   |   | APP| -0. 074| 0. 141| 0. 705| 1|   |   |   |   | CCC| -0. 927| 0. 811| 0. 446| -0. 258| 1|   |   |   | CR| 0. 835| -0. 627| -0. 888| -0. 450| -0. 6291| 1|   |   | FL| -0. 095| 0. 285| -0. 007| -0. 152| 0. 2743| 0. 48| 1|   | Lns| 0. 144| -0 . 172| 0. 348| 0. 609| -0. 352| -0. 203| -0. 572| 1| Surya Nepal Pvt. Ltd (Table 4) | ROA| ARCP| ACIP| APP| CCC| CR| FL| LNS| ROA| 1|   |   |   |   |   |   |   | ARCP| -0. 420| 1|   |   |   |   |   |   | ACIP| 0. 393| -0. 174| 1|   |   |   |   |   | APP| -0. 359| -0. 402| 0. 441| 1|   |   |   |   | CCC| -0. 263| 0. 073| 0. 939| 0. 130| 1|   |   |   | CR| -0. 892| 0. 493| -0. 443| -0. 736| -0. 196| 1|   |   | FL| -0. 869| -0. 457| 0. 541| 0. 769| 0. 299| -0. 992| 1|   | LNS| 0. 958| -0. 437| 0. 569| 0. 464| 0. 423| -0. 893| 0. 902| 1| According to the Table 3 and 4, Return on Assets (ROA) has negative relationship with ARCP.It tends to the meaning of longer the time of collection days reduces the profitability of firm. Therefore, if a firm reduces the length between sales and collection, it will increase the profitability through reinvest collections in profitable investments. Correlation results related negatively between the a verage conversion conversion inventories (ACIP) and ROA significantly in the case of Dabur. It means when the firm reduces the length time required converting raw material in to finished goods and then to sell those goods that lead to enhance profit.But in the case of Surya Nepal, there is positive relationship between ARCP and ROA. It means, it should take more stock for the high profit. The average Payment Period (APP) has negatively correlation with Profitability. It means, if the both firm shorten the length time between purchases goods and payment of the value of goods, it will lead to increase profitability. There are negative relationship between cash conversion cycle (CCC) and ROA. If the firms shorten its conversion cycle as much as possible without hurting its operation, it will reflect positively on profitability.Correlation coefficient of the size (LNS) firm is positive relationship with profitability that indicates if the firm increases its size of sales; it will lead t o increase its profitability. Current ratio refers to liquidity of the firm which relates positively correlated with ROA in case of Dabur but negatively correlated with ROA in case of Surya Nepal. Generally, if the firm invests its liquidity very well, it will generate high return and as per situation there might be required or not for holding of stocks in long term. About the Financial leverage that is negatively correlated with profitability.It means, if the firm depends on the financial leverage as much as need, ti carry itself financial obligation such as interest payment and principal payment and then it reflects negatively on its profitability. Dabur Nepal Pvt. Ltd. (Table 5) Year| 2006| 2007| 2008| 2009| 2010| 2011| ROA| 0. 031| 0. 030| 0. 022| 0. 001| 0. 084| 0. 038| CCC| 85. 74| 86. 30| 63. 87| 120. 93| 6. 29| 47. 46| Source Table 5. Graph 2 Conclusion: According to the above finding, the increasing in the value of CCC that decreases the value of ROA. And it is proved that there is negative relationship between ROA and CCC.Surya Nepal Pvt. Ltd Graph 3. Conclusion: In the case of Surya Nepal Pvt. Ltd, there is positive relationship between ROA anc CCC. This means to increase the profit of Surya firm then they have to increase the value of working capital component. 4. 1. 3Regression Analysis: Dabur Nepal Pvt. Ltd Table 6 Independent Variables| Model-1| Model-2| Model-3| Model-4| ARCP| -0. 001|   |   |   | ACIP|   | -0. 020|   |   | APP|   |   | -0. 0003|   | CCC|   |   |   | -0. 0004| CR| 0. 020| 0. 115| 0. 045| 0. 017| FL| -0. 021| -0. 577| -0. 178| -0. 015| Lns| 0. 014| 0. 053| 0. 008| 0. 002| Adjusted R^2| 0. 780| 0. 7| 0. 517| 0. 815| F-test| 0. 010*| 0. 01*| 0. 0051*| 0. 077**| Surya Nepal Pvt. Ltd Table 7 Independent Variables| Model-1| Model-2| Model-3| Model-4| ARCP| -0. 003|   |   |   | ACIP|   | 0. 907|   |   | APP|   |   | -0. 008|   | CCC|   |   |   | 0. 953| CR| 0. 275| 0. 360| 0. 221| 0. 275 | FL| -1. 188| -1. 599| -0. 055| -1. 188| Lns| 0. 245| 0. 224| 0. 069| 0. 245| Adjusted R^2| 0. 770| 0. 67| 0. 71| 0. 79| F-test| 0. 0876**| 0. 0035*| 0. 012*| 0. 0144*| In the above table, F-test has been done at 5%=* and 10% =**significance of level. Table 6 and 7 presents the regression result of two firms of 4 models.According to the table 6 and 7, ARCP and ROA have negatively correlated. For the both Company if there is 1% increase in the days of collection period than less than 1% will decrease on the value of profitability. Similarly, for the both firm, liquidity ratio and size of firm is positively correlated. It means, increases in the sales that will increase the profit volume. Positive value of CR and LNS but negative value of financial leverage (FL) is accepted by all models. This means, if loan amount is increased by 1% then profit will decreased by 0. 21% in case of Dabur but more than 11% in case of Surya Nepal.All the, result revealed that, to increase the profit, fi rm should decrease the loan amount. According to the Model 4 from table 6, there is negative relationship between ROA and cash conversion cycle. This means, to increase the profit, Dabur should reduce the CCC. It is also supported by the theory of higher the working capital leads to the lower of profitability. On the other hand, model 4 from table 7 reveals that there is positive relationship between ROA and CCC. This result is beyond the theory and if Surya Nepal wants to increase its profit then it should increase the Working capital.It may the cause of poor situation of Nepalese economy, nature of business as well as less concentration on environment management that is leading to keep higher amount of stock. According to table 6, model 1 , 2 ,3 and 4 explained the dependent variable by independent in the portion of 78% , 77% , 51%, and 81 % respectively and remaining portion is due to other element. But in the table 7, dependent variable (ROA) is explained by independent in the f orm of 77%, 67%, 71%, and 79% and remaining part is covered by other elements. CHAPTER-V CONCLUSION AND RECOMMENDATION 5. Conclusion and RecommendationWorking capital management is the same of liquidity management and its related inversely with profitability but this theory always doesn't work. Here, I have found the different relationship between the component of working capital and profitability by taking financial data of Dabur Nepal Ltd and Surya Nepal Pvt. Ltd manufacturing from 2006-2011. This study appears that there is a negative significance relationship between average receivables collection period (ARCP), average conversion inventory period (ACIP, only case for Dabur), average payment period (APP) and the profitability measures.It is proved also a negative relationship between the cash conversion cycle (CCC) from the data of Dabur Company but it is not the result of universal fact because it is also proved that there can be a positive relationship between CCC and Profitab ility. The reason behind this can be the political risk, poor economy, lack of availability of raw materials and delivery of goods and services in time due to the labor union problem, increasing in supplier power, unavailability of credit facility, poor management of current assets and lack of efficient procedure and subsidy facility from government.After this analysis, the study recommends for the firms to manage their working capital efficiently to achieve the optimal profitability. Thus, the firms can manage their working capital through reduce the length time between sell the goods and receive cash of sales, it can do that by accelerating its collections. And it also reduce the length time between convert the raw materials into finished goods to sell these goods through. On the other hand the firms should shorten the length time between purchase goods to pay their purchases.All these will lead to shorten the cash conversion cycle and then lead to achieve the optimal profitabilit y. Moreover, we can't say that there will be lower profit due to higher CCC because due to the environmental factors the component of working capital can be influenced and result can go beyond the planning and objective. In the context of Nepal, where the practices of working capital management is poor and as a result firms are generating lower profit. Secondly, long procedure of raw material conversion and delay of payment also reduces the profit of firm.It can be the one cause of Positive relationship between CCC and profitability in case of Surya Nepal Pvt. Ltd. Therefore, reduction of working capital is not only best solution because environment analysis is also important factor. References: Amit, K. Malik, Debashish Sur and Debdas Rakshit (2005). Working Capital and Profitability: A Study on their Relationship with Reference to Selected Companies in Indian Pharmaceutical Industry, GITAM Journal of Management. 3: 51-62. 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