...Research Design The study will use Focus Group Discussion as its research design. A focus group is a group of people, led by a trained moderator, who meets by 90 minutes to 2 hours. The facilitator uses or moderator uses group dynamics principles to focus or guide the group in an exchange of ideas, feelings, and experiences on a specific topic. The data gathered after the discussion can be used in evaluating particular issues. FGD data can be used to evaluating particular issues. The researchers chose Focus Group Discussion as a medium of the research as the face to face involvement of qualified participants may be of help to gather data on how scholarships are implemented by other learning institutions. FGD will give the researcher ideas on how to analyze the research problem. The discussion may be of help to explore the meanings of survey findings that cannot be explained statistically. Construct Validity Construct Validity is an assessment of how well ideas theories are translated into actual programs or measures. The researchers aim to gather opinion from AGSB Students on how features of SYLFF and Star Scholars can be adopted by AGSB. Construct Validity can be achieved by formulating questions that can be used in gathering information from the respondents through FGD. The following questions will be asked to the participants for the FGD: 1. The researcher would like to propose a scholarship program which adopts some of the features of Star Scholars of...
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...Budgetary Control There are two types of control, namely budgetary and financial. This chapter concentrates on budgetary control only. This is because financial control was covered in detail in chapters one and two. Budgetary control is defined by the Institute of Cost and Management Accountants (CIMA) as: "The establishment of budgets relating the responsibilities of executives to the requirements of a policy, and the continuous comparison of actual with budgeted results, either to secure by individual action the objective of that policy, or to provide a basis for its revision". Chapter objectives This chapter is intended to provide: marketing as a key marketing control technique An overview of the advantages and disadvantages of budgeting Structure of the chapter Of all business activities, budgeting is one of the most important and, therefore, requires detailed attention. The chapter looks at the concept of responsibility centres, and the advantages and disadvantages of budgetary control. It then goes on to look at the detail of budget construction and the use to which budgets can be put. Like all management tools, the chapter highlights the need for detailed information, if the technique is to be used to its fullest advantage. Budgetary control methods a) Budget: activities in a given period of time. -ordinate the activities of the organisation. An example would be an advertising budget or sales force budget. b) Budgetary control: can either exercise control action...
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...THE IMPACT OF GOVERNMENT PROCUREMENT PROCESS ON EFFECTIVE SERVICE DELIVERY IN UGANDA. A CASE STUDY OF MBALE MUNICIPAL LOCAL GOVERNMENT COUNCIL By: WANDULU KOSEA 2011-B141-10072 A REPORT SUBMITTED TO THE FACULTY OF SCIENCE IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF THE DEGREE OF BACHELOR OF SCIENCE IN ECONOMICS AND STATISTICS OF UGANDA MARTYRS UNIVERSITY MAY, 2014 DECLARATION I, Wandulu Kosea declare that the content of this dissertation is my original work and it has never been submitted to any University or institution of higher learning for any academic award. Where relevant information to the study was got from others authors’ work, it was duly acknowledged. Wandulu Kosea Signature………………… Date:………………….. APPROVAL This dissertation has been submitted with my approval as the supervisor and it is worthy to be credited as part of the necessary requirements for the award of the degree of Bachelor of Science in Economics and Statistics of Uganda Martyrs University. Supervisor: Dr. F. Mwesigye Signature………………… Date:………………………. DEDICATION This dissertation is dedicated to my parents Dinah and Dison Nakhokho, brothers, sisters and friends for their endless love, moral, spiritual, emotional and financial support that helped me to grow in my education. Special appreciation goes to my elder brother William Makuma for his unconditional guidance and financial support...
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...RESEARCH REPORT ON Xenophobia and the Nigerian Community in Johannesburg By Albert Egbe CHAPTER ONE IDENTIFYING THE STUDY 1.1 INTRODUCTION: In its report on Tuesday 13th March 2012, the internet news service News24.com reported that Nigeria has lashed out at South Africa, accusing its authorities of targeting Nigerians and alleging “xenophobia”, after 125 Nigerians were refused entry into ORT International Airport in Johannesburg over vaccination cards. The report continued to say that the same day 28 South Africans were refused entry into Nigeria in an apparent retaliatory move. Nigeria’s Foreign Minister, Olugbenga Ashiru, was reported to have said that despite “cordial “ relations at the leadership level of the two continental power houses, immigration authorities and police in South Africa were “fueling the irritation between our two countries” (News24.com– retrieved on 13/03/2012). What exactly is xenophobia? According to Coulson, L,. Carr, C.T., Hutchinson, L, and Eagle, D (1984).editors of the Oxford Illustrated Dictionary , xenophobia may be defined as a morbid dislike or fear of foreigners, foreign customs etc. It comes from the Greek words “xenos,” meaning “stranger”, ” foreigner”, and “phobos”, meaning “fear”. The internet encyclopedia “Wikipedia” suggests...
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...KAPIL SHARMA AND ASHUTOSH MUTSADDI Configuring SAP ERP Sales and Distribution ® SERIOUS SKILLS. Configuring SAP ERP Sales and Distribution ® Kapil Sharma Ashutosh Mutsaddi Acquisitions Editor: Agatha Kim Development Editor: Laurene Sorensen Technical Editor: Dheeraj Oswal Production Editor: Liz Britten Copy Editor: Kim Wimpsett Editorial Manager: Pete Gaughan Production Manager: Tim Tate Vice President and Executive Group Publisher: Richard Swadley Vice President and Publisher: Neil Edde Book Designer: Franz Baumhackl Compositor: Craig Johnson, Happenstance Type-O-Rama Proofreader: Word One, New York Indexer: Ted Laux Project Coordinator, Cover: Lynsey Stanford Cover Designer: Ryan Sneed Copyright © 2010 by Wiley Publishing, Inc., Indianapolis, Indiana Published simultaneously in Canada ISBN: 978-0-470-40473-7 No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 646-8600. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken,...
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...Library By thr StudentUse of Library by the Students of Foundation University College of Liberal Arts and Sciences, Rawalpindi Muhammad Tayyab Alam Bukhari* Muhammad Maqsood Alam Bukhari** Najma Ranjha*** Khurshid Ahmad**** Fouzia Naz***** Abstract This study investigated the use of library by the students of Foundation University College of Liberal Arts and Sciences, Rawalpindi. The importance of library as an institution has been realized. The Objectives of this study were (a) to investigate the present use of library by the students of Foundation University College of Liberal Arts and Sciences (b) to analyze the organizational set up of library for the purpose of effective learning (c) to identify the problems faced by the students in the use of library and (d) to give recommendations for effective use of library. The nature of this study was descriptive. The population of this study consisted of all the MA /M.Sc. level students. One hundred and eighty students of various programs were selected randomly as sample. A self developed questionnaire consisting of 10 items was used as instrument for data collection. It was concluded that the majority of the students hesitated to use the library because of the problems they faced during its use. Lack of books, lack of organizational set up and lack of space and other physical facilities were the major factors associated with the less use of library. Keywords: Library use; Students; Academic libraries; Pakistan ...
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...Author Bio Gemma Halliday is a teaching assistant in the School of Law Enforcement and Justice Administration at Western Illinois University, where she has commenced study on a Master of Science in Kinesiology and exercise science. She holds a Bachelor of Social Science (Criminology) from Bond University Australia, where she was awarded undergraduate outstanding academic achievement. She is a recent graduate of Western Illinois University with a Master of Arts in Law Enforcement and Justice Administration, and was made a member of both Phi Kappa Phi and Golden Key International Honor Societies. Ms. Halliday has worked with and studied criminal justice issues in Australia, the United States, and the United Kingdom. Her current research interests include transnational sex and drug trafficking, and police fitness testing and standards. LEJA 518 - Issues paper: Police discretion. Gemma L. Halliday Western Illinois University “Enforcing the law without fear or favor” (Goldstein, 1963, p. 141). The very nature of police work is extremely complex in today’s society. Police officers play an important role comprising of many different tasks concerning; actually enforcing the criminal law, performing order maintenance and other miscellaneous services. It is through these duties and services that police are constantly intersecting and interacting with the community on a daily basis. Thus,...
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...Assignment 2: Managing Planned Organisational Change Executive Summary Change management is essential if the introduction and implementation of a new process into the workforce is to succeed. Through an increase in injuries, plant downtime, equipment damage and multiple “notices of improvement” from the Department of Mines, a performance gap at Utah Point export facility was recognized. This performance gap was analysed and with the assistance of a gap analysis model a desired future comprising a safer, more efficient and profitable facility was identified. To ensure that this future can be achieved, focus was placed on both the factors pressuring for change and the major restraining forces against change. As already stated the high level of injuries to persons working at the facility along with the high costs associated with equipment damage and plant downtime were the foremost factors pressuring management for change. In contrast, the potential for resistance from some of the stakeholders to any change due to potential job losses or lost income defined the major restraining forces. Numerous options were considered to resolve this issue however the implementation of a drug and alcohol policy was determined to be the most effective solution. In order to ensure the smooth enactment of this procedure it was determined that all stakeholder parties should be involved in the design and implementation of the policy. In order to counteract any possible resistance to this change...
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...16 Chapter Sixteen Fundamentals of Variance Analysis LEARNING OBJECTIVES After reading this chapter, you should be able to: L.O.1 Use budgets for performance evaluation. L.O.2 Develop and use flexible budgets. L.O.3 Compute and interpret the sales activity variance. L.O.4 Prepare and use a profit variance analysis. L.O.5 Compute and use variable cost variances. L.O.6 Compute and use fixed cost variances. L.O.7 (Appendix) Understand how to record costs in a standard costing system. For the second month in a row, profits at our Bayou Division are down and I don’t know why. We budgeted $190,000 in profit for August, but the actual result was only $114,500. We thought we had developed realistic monthly budgets. I know sales were down some, but I’m not sure that is the only problem there is. I am not one who believes that favorable variances are always “good” and unfavorable variances are always “bad.” [See the In Action item, “When a Favorable Variance Might Not Mean ‘Good’ News.”] I need more information from the analysis if I am going to turn things around. What I need to know is whether we should focus on improving the marketing of the division or if we need to take a look at our manufacturing operations. We don’t have a lot of extra resources here at Corporate, so I have asked Philippe [Broussard, the president of Bayou] to identify the primary cause of the shortfall—revenues or costs—and report back to me next week. If Bayou can’t improve, we may have to dispose of...
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...CHAPTER ONE INTRODUCTION 1.0 PREAMBLE One constant variable that permeates through man’s entire life is uncertainty. Uncertainty and man are inseparable. As man builds organizations and institutions that he utilizes to make his existence easier, uncertainties also creep into these organizations and institutions. All human transactions carry these uncertainty traits. These transactions are many and varied but arise essentially, as stated above, as inherently of man and the institution created by him. One of the ways man has tried to manage and control the damaging effects of uncertainty in his institution especially as it relates to his financial transaction in use of budget. These are many varied definitions of budget, according to Obazele (2000:127)in his book titled Accounting for public sector Activities in Nigeria. Budget is defined as a “statement whish express future plans in financial terms.” It is also defined by Okoye (1979: 301). In his book titled Cost Accounting Management Operational Application, as “plans prepared and approved before The of use. A budget is defined in the institution of cost and management Accounting, 1966 edited of Terminology as a financial and/or quantitative statement prepared and approved prior to a defined period of the policy to be pursued during that period for the purpose of attaining a given objective”. Going by the above definitions of budget by previous authors, it could be deduced that a budget as an element of control in it...
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...101 Option Trading Secrets Also by Kenneth R. Trester The Complete Option Player The Option Player’s Advanced Guidebook Secrets to Stock Option Success 101 Option Trading Secrets K E N N E T H R. TRESTER Institute for Options Research, Inc. Lake Tahoe, Nevada Copyright © Kenneth R. Trester 2004 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior written permission of the publisher. Printed in the United States. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers. We advise all readers that it should not be assumed that present or future recommendations will be profitable or equal the performance of previous recommendations. The reader should recognize that risk is involved in any option or security investment, and they should not assume that any formula, method, chart, theory or philosophy will result in profitable results or equal past performances. This...
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...CHAPTER Franchises and Buyouts What comes to mind when you see the word franchise? For many, it’s a fast-food restaurant. For some, it’s the standardization of America—the same product or service wherever you go. For still others, it is a business model with franchisor rules that must be followed. For Dina Dwyer-Owens, however, it’s a way of teaching “principles and systems of personal and business success so that all people we touch live happier and more successful lives.” Dwyer-Owens is chairwoman and CEO of The Dwyer Group, a holding company of seven service-based franchise organizations: Aire Serv, Glass Doctor, Mr. Appliance, Mr. Electric, Mr. Rooter, Rainbow International, and The Grounds Guys. Founded in 1981 as Rainbow International, The Dwyer Group’s companies were providing services through more than 1,500 franchises in 10 countries by 2012. Don Dwyer, Dwyer-Owens’ father, fit the profile of an entrepreneur. In his youth, he had a newspaper route from which he © CBS Photo Archive/Getty Images In the SPOTLIGHT The Dwyer Group®: Seven Companies, One Code of Values www.dwyergroup.com After studying this chapter, you should be able to… earned over $2 million in today’s dollars by the time he finished college. Later, he bought a motivational materials franchise. His performance so impressed the franchisor that he made Dwyer part of his management team. Dwyer moved on to head Rainbow International, a carpet dyeing and cleaning company...
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...Econometrics * Environmental economics * Open economy * Market economy * Knowledge economy * Microeconomics * Macroeconomics * Economic development * Economic statistics | Corporate law * Commercial law * Constitutional documents * Contract * Corporate crime * Corporate liability * Insolvency law * International trade law * Mergers and acquisitions | Finance * Financial statement * Insurance * Factoring * Cash conversion cycle * Insider dealing * Capital budgeting * Commercial bank * Derivative * Financial statement analysis * Financial risk * Public finance * Corporate finance * Managerial finance * International finance * Liquidation * Stock market * Financial market * Tax * Financial institution * Working capital * Venture capital | Accounting * Management accounting * Financial accounting * Financial audit | Trade * Business analysis * Business ethics * Business plan...
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...Absorption: the sharing out of the costs of a cost center amongst the products which use the cost center. Account: a record in a double entry system that is kept for each (or each class) of asset, liability, revenue and expense. Accounting equation: an expression of the equivalence, in total, of assets = liabilities + equity. Accounting period: that time period, typically one year, to which financial statements are related. Accounting policies: the specific accounting bases selected and followed by a business enterprise (e.g. straight line or reducing balance depreciation). Accounting rate of return: a ratio sometimes used in investment appraisal but based on profits not cash flows. Accounting standards: Prescribed methods of accounting by the accounting standards or financial reporting standards regulation body in your jurisdiction. Accruals: (that which has accrued, accumulated, grown) expenses which have been consumed or enjoyed but which have not been paid for at the accounting date. Accruals convention: the convention that revenues and costs are matched with one the other and dealt with in the Profit and Loss (P&L) Account of the period to which they relate irrespective of the period of receipt or payment. Accumulated depreciation: that part of the original cost of a fixed asset which has been regarded as a depreciation expense in successive Profit and Loss (P&L) Accounts: cost less accumulated depreciation = net book value. Acid test: The ratio of current assets...
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...MANAGEMENT ACCOUNTING Study Material Prepared By INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA for Junior Accounts Officer(Civil) Examination Conducted By CONTROLLER GENERAL OF ACCOUNTS 1 BASICS OF COST ACCOUNTING 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 ♦ ♦ Evolution of Cost Accounting, Cost Concepts and Cost Classification Introduction Evolution of Cost Accounting Financial Accounting and Cost Accounting Management Accounting Financial, Cost and Management Accounting Cost Concept and Cost Object Cost Management Cost Classification Methods of Costing Techniques of Costing Specific Cost Systems Cost Department and its relationship with other Departments Installation of Costing System Specimen Questions with Answers Test Yourself Page . No 1 1 2 3 4 .5 6 7 10 12 13 14 16 17 18 20 1.0 EVOLUTION OF COST ACCOUNTING, COST CONCEPTS AND COST CLASSIFICATION 1.1 INTRODUCTION Traditionally, cost accounting is considered as the technique and process of ascertaining costs of a given thing. In sixties, the definition of cost accounting was modified as ‘the application of costing and cost accounting principles, methods and techniques to the science, art and practice of cost control and ascertainment of profitability of goods, or services’. It includes the presentation of information derived therefrom for the purpose of managerial decision making. It clearly emphasises the importance of cost accountancy achieved during the period by using cost concepts in...
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