Appropriateness, Reinforcement, Preferences and Transformation Essay Example for Free

Fittingness, Reinforcement, Preferences and Transformation Essay Question: As per Eunson (2006, p.15) there are four fundamental rules to be viewed as while picking the medium/s of correspondence to best expressive a contention: Appropriateness, Reinforcement, Preferences and Transformation. Select one of the measures and examine its significance to a correspondence circumstance. Any fruitful correspondence process requires the nearness of a message, fitting medium  and the ideal message’s impact on the collector.   To impact accomplishment in correspondence, it is critical to utilize an appropriate medium dependent on the Preferences basis. Present day innovations have incredibly encouraged human correspondence. Be that as it may, as Priestley’s Paradox outlines, individuals get to really impart less as correspondence innovations further development (Eunson 2006, p.4). Henceforth, for successful correspondence, it is increasingly imperative to think about the message and the impact of that message on the recipient (Eunson 2006, p.7). The fruitful exchange of message and its impact, in any case, to a great extent relies upon the correspondence mode utilized or â€Å"preferred†. The medium is urgent with the impact of a message on the grounds that as underscored by Marshall McLuhan (Lister 2003), â€Å"societies have consistently been formed more by the idea of the media† . At the end of the day, the medium is the message. An a valid example would be a Human Resource Department in an office where the HR Manager ordinarily ‘prefers’ speaking with his staff through reminders and email warnings. Be that as it may, being a brilliant director, the person in question won't stop for a second to use other media varying, as indicated by the significance of the message and the ideal impact to the beneficiaries. The person may ‘prefer’ to by and by talk about an individual’s unacceptable ‘Performance Assessment Report’, prior sent as is by means of individual email, through  one-on-one audit. The wealth of media (Daft Lengel 1986, p.557) affected by direct up close and personal conversation is ‘preferred’ to the email channel, which for this situation assumes an optional job as preliminary mode of documentation. In this, relational correspondence proper to a little gathering (Baker, Barrett Roberts 2002, p.11), is thought of and chosen to intensify the Report’s â€Å"warning† content with the objective of affecting the ideal change in the staffer’s conduct. Investigating â€Å"Preferences† in picking media is imperative to viably pass on the message. Since the medium, which helps shape the substance, is for the most part the message itself and that the message’s impact on the collector is influenced by the medium, choosing the reasonable channel from a scope of Preferences gets significant to any compelling correspondence.  Book index Bread cook, E. Barrett, M. Roberts, L 2002, Working Communication, John Wiley Sons Australia Ltd., Milton Qld. Ridiculous, R. L. also, Lengel, R. H. 1986 â€Å"Organizational Information Requirements, Media Richness and Structural Design,† Management Sci., Vol. 32, No.5, pp. 554â€571. Eunson, B. 2006, Communicating in the 21st Century, John Wiley Sons, Australia Ltd., Milton Qld. Lister, M 2003, New Media: A Critical Introduction, Routledge, London.

Using Behavioral Objectives in IEP Goals

Utilizing Behavioral Objectives in IEP Goals At the point when an understudy in your group is the subject of an Individual Education Plan (IEP), you will be called upon to join a group that will compose objectives for her. These objectives are significant, as the understudies execution will be estimated against them for the rest of the IEP time frame, and her prosperity can decide the sorts of supports the school will provide.â For teachers, its imperative to recall that IEP objectives ought to be SMART. That is, they ought to be Specific, Measurable, use Action words, Realistic, and Time-limited.â Social targets, rather than objectives connected to analytic devices, for example, tests, are frequently the most ideal approach to characterize progress for gentle to seriously intellectually crippled youngsters. Social objectives show unmistakably if the understudy is profiting by the endeavors of the help group, from instructors to class clinician to specialists. Effective objectives will show the understudy summing up the abilities learned in different settings into his day by day schedule. Step by step instructions to Write Behavior-Based Goals Conduct objectives are explanations that will portray close to three things about the people behavior.They will state decisively the conduct to be exhibited. Describe how frequently and how much the conduct is to be exhibited.Indicate the particular conditions under which the conduct will happen. While thinking about attractive conduct, consider action words. Models could be: feed self, run, sit, swallow, say, lift, hold, walk, and so forth. These announcements are on the whole quantifiable and handily characterized. Lets work on composing a couple of social objectives utilizing a portion of the above models. For takes care of self, for instance, a reasonable SMART objective may be: Understudy will utilize a spoon without spilling food on five endeavors to take care of. For walk, an objective may be: Understudy will stroll to the coat rack at break time without help. Both of these announcements are plainly quantifiable and one can decide whether the goal is being met effectively or not. Time Limits A significant part of the SMART objective for conduct alteration is time. Determine a period limit for the conduct to be accomplished. Give understudies various endeavors to finish another conduct, and consider a few endeavors to not succeed. (This relates to a precision level for the conduct.) Specify the quantity of redundancies that will be required and express the exactness level. You can likewise indicate the degree of execution you are searching for. For instance: understudy will utilize a spoon without spilling food. Set the conditions for the pinpointed practices. For instance: Understudy will eat suppers, utilizing a spoon without spilling food on at any rate five endeavors at noon. Understudy willâ motion for the instructors consideration after an assignment has been finished when the educator isn't occupied with another understudy. In rundown, the best methods for training understudies with mental inabilities or formative defers originate from evolving practices. Practices are effortlessly assessed in understudies for whom demonstrative tests are not the best choice. Elegantly composed conduct destinations can be one of the most helpful instruments for arranging and assessing the uncommon understudies instructive objectives. Make them a piece of the fruitful Individualized Education Plan.

How Jay Z Started His Entrepreneurial Projects

How Jay Z Started His Entrepreneurial Projects © Shutterstock.com | Debby WongIn this article, we will explore an inspiring example of a great entrepreneur, Jay Z. We start with the 1) introduction and going then to 2) how Jay Z started his entrepreneurial projects and 3) golden secrets of Jay Zs success.INTRODUCTIONWith a current net value of $520 million, Shawn Carter (Jay Z) was bought up in the darkest corners of Brooklyn, New York. He was born on 4 December, 1969 and was the last one in his siblings. When he was only 11 years old, his father left the family, and he was single handedly brought up by his mother, Gloria Carter.Since a very young age, Jay Z had experienced poverty, violence, and drugs in his surroundings. Therefore, rap served an escape from all the negativity he was facing in his life. Some of his songs also have a reminiscence of his childhood, which reflect the way he felt back then.At an early age, between choosing to get a low-paying ‘decent’ job, he opted to get a high-paying ‘indecent job’ â€" dr ug selling. Marcy Projects in Brooklyn, his place of upbringing, was heavily infested with drug abuse and hence it soon became a money prospect for the young Shawn Carter. It all ended when he surrendered himself completely to rap music.Right after he collaborated with Jaz-O to record “The Originators”, he adapted the name Jay Z, as he was called Jazzy back in his childhood.He started to earn a good name when he founded Roc-A-Fella Records with two of his friends, Kareem Burke and Damon Dash in 1996. This made his album ‘Reasonable Doubt’ a possibility. This is the stepping-stone in Jay Z’s career, and then there was no looking back. It developed him as a rising star in the hip-hop industry.The album Hard Knock Life brought recognition and success in his life, and the title song of the album won Jay Z his first ever Grammy nomination. This was followed by numerous hit singles and top ranking albums. The Blueprint became the most renowned album in that era. Some of his hit singled included I Just Wanna Love U”, 03 Bonnie Clyde and Big Pimpin”.Jay Z has sold around 100 million records worldwide making him one of the best-selling artists in the world. He has also been nominated for various awards and has received 19 Grammy Awards to date.HOW JAY Z STARTED ENTREPRENEURIAL PROJECTSJay Z is not just a rap artist who has stumbled upon an exciting net value â€" he is a businessman and a true entrepreneur. In fact, he can be directly compared to Warren Buffett as both of them are counted amongst the richest men in the world. However, Buffett could just wish that his life was half as interesting as that of Jay Z’s.The rapper Jay Z of the older times who was primarily known as a recording artist is now known in the world as an intelligent multi-millionaire investor. Not only does he enjoy the great success of his record label, he also invests huge profits in different industries. He has built a whole empire single-handedly, and he runs it without a flaw. You think that two leaders cannot make it work together in life? Well, Jay Z and Beyonce are here just to prove that wrong. In 2008, both of these powerhouses decided to tie a knot and have ever since worked towards earning huge profits and success in everything they do.Here is Jay Z’s portfolio of investments that led him to expand his empire:Roc-A-Fella RecordsNo one can take the glory of Roc-A-Fella Records away from Jay Z. He founded the label along with two of his friends as they began from the ground. Starting a label from the scratch is never an easy thing to do but the overwhelming talent of Jay Z ensured that he quickly built up an audience as other labels began calling into this newly found label legend. He maintained ownership rights of his whole catalog, which means that even after all of these years, Jay Z is receiving dividends of his early music that is being sold in the market.Def Jam paid an overwhelming $10 million to buy Roc-A-Fella Records in 2004. Jay Z was st ill the President and CEO of Def Jam as he continued growing his wealth alongside with other artists belonging to the label, such as Kanye West working towards the Platinum sales of their records.RocawearFor Jay Z, it was not all about being the proud owner of a successful record label. Therefore, along with Damon Dash, he took a leap from music to the clothing industry and hence Rocawear was founded in 1999. In just a matter of 8 years, the brand was purchased by Iconix Brand Group for a gigantic $204 million. Following his style, Jay Z is still the CEO of the brand. In 2007, the brand made sales worth $700 million. That is the power of Jay Z; everything he touches becomes gold.40/40 ClubAfter music and the clothing industry, Jay Z was all set for investing in nightlife. The 40/40 Club was founded in 2003 in New York City. Whenever you enter the bar, you will see ESPN playing on the screen as it is a top-notch sports bar. He is a frequent visitor of his bar and loves to hang out th ere in his free time. Just like everything else that Jay Z has put his hands into, the bar has also tremendously grown and expanded. The club has multiplied to various locations and has just piled up more returns for this super mind-set entrepreneur.Brooklyn NetsBrooklyn Nets is one of the most high profile investments made by Jay Z. He is a stake holder in the Nets NBA Franchise and has thus revolutionized the team ever since he became a part of it. His involvement in the team was particularly publicized when it was moved to Brooklyn, Jay Z’s hometown. Moreover, their uniforms were changed (for the better), and new branding strategies were adapted for the team.In 2013, Jay Z sold his stake against a high return of investment of 135%. It took him 9 years to gain a return of $2.35 million for the initial $1 million that he invested. Forbes even compared this return to the business-minded attitude of Warren Buffett.He sold his share because after exploring great success in music, ni ghtlife and clothing, he was all set to do something big in the sports industry. In 2013, Roc Nation Sports was launched by Jay Z through collaborating with CAA to handle the marketing operations and representation of athletes.It was a legal requirement for him to sell his stake if he wanted to pursue the sports agent industry, and that is exactly what he did. Not only did this enable him to gain a huge profit but also gave him a chance to start something of his own in the sports industry.Barclays CenterMr. Carter knows how to put his money to great use. Therefore, as he was selling his stake in the Brooklyn Nets, he shifted his stake in the Barclays Center. Barclays Center is of the of the world’s most intriguing and fresh arenas. It is expanding its horizons as the Nets is gaining incredible popularity in Brooklyn. Apart from that, it also hosts high-end events like it hosted the 2013 MTV Video Music Awards.The financial gurus say that if you are successful in one investment, it will just transcend into other future investments and Jay Z has truly practiced this art and wisdom. All of his investments have been successful, and he has just expanded his empire with his queen like a total boss. He has left an incredible mark not only on the music industry but also the apparel, sports and nightlife industry. Therefore, his glory is not just limited to music.AspiroThe tale of his amazing investments is still continuing with Jay Z bidding a great sum of money on the Sweden-based company â€" Aspiro. This was just reported earlier this year and is predicted to give Jay Z strong foothold in the immensely expanding industry of streaming music and enable him to compete with well-known players such as Spotify and Apple. The bid was a whooping offer of a $56 million and it was made through a company known as Project Panther, which is indirectly controlled by Jay Z. The reports show that the offer has already received the basic acceptance by the company.GOLDEN SECRETS OF JAY Zs SUCCESSRecording artists come and go, and the record industry is famous for exploiting musicians and giving them a few seconds of fame before they could bid farewell to them.Obviously, Jay Z was never the type.In the past 20 years, Shawn Carter has earned a net value of $520 million while taking the music industry by the storm. He has toured and had hit records, but the real money has come from the businesses that he invested in as he founded Roc-A-Fella Records and Rocawear.Here are some work ethics of Jay Z that can fuel up some enthusiasm in the future entrepreneurs.#1: Know the art of hustlingThe work ethic that Jay Z embodies is his only hustle. It is a cliché, but Jay Z is all about working hard along with working smart. He was inspired by the hard work of his mother as he saw her raising four children single-handedly. Marcy Projects â€" the area he belonged to did not present a lot of opportunity to people like Shawn. Therefore, he decided to do the dirty work rather than choosing the clean path â€" drug dealing.His ambition was clear to him even as a drug dealer. He had his eyes on fame and rapping as he relentlessly practiced rapping techniques with his friend Jaz.#2: Get on the road even if your hands are emptyJay Z did not have professional music equipment in his early years, and that did not stop him from creating rap beats. Rock-A-Fella records did not have air-conditioning, computers, and desks when it first started and grew out to be one of the most successful record labels in the world.Focus is Jay Z’s forte, and he believes that if you truly want something, you should just go for it and become serious about it rather than waiting for the right time. Circumstances do not always have to be perfect in order for an entrepreneur to do well in life and to achieve his goals and dreams.#3: Help yourself firstPeople will only help you if they see that you are actively pursuing a goal and helping your self. However, that will not happen if yo u are just seeking help without ever helping your self. Jay Z’s mother bought him a boom box as a birthday present after seeing him play tunes on the kitchen table. It would not have happened if Jay Z kept silent. Therefore, it is important to show passion in things and work towards them in order to achieve excellence.#4: Do not discuss your goals too muchWhile Jay Z was struggling as an artist, his friend Jaz reached EMI’s record deal. At this point, Jay Z knew what he wanted â€" to sign a record deal. He shared the idea with his crew members, and they were all discouraging saying that the music industry just uses artists and musicians. Jay Z did not give way to their negativity and stayed focused on what he wanted. He also learned a great lesson: to not talk too much about his plans with people.Sometimes, when your vision is too huge, people have a difficulty accepting it and are, therefore, doubtful and discouraging about it. Therefore, Jay Z worked hard silently and kept his aims to himself because he knew his potential and what he could achieve in his life. Although it might be tempting to talk to other people about your plans, just keep them to yourself until you start gaining success.#5: Experience mattersJay Z founded companies that are worth $100 million and has served as Budweiser Select’s co-brand director, which makes him a top-of-the-line entrepreneur and businessman. However, he never attended business school.Jay Z learned all of the business skills from the streets he was living on. He learned how to promote, manage a business and how to make sales from the streets and thus was able to perform many roles as an entrepreneur. Experience does more miracles in the practical world than education and therefore one should never let go the chance of utilizing their talents in different fields and gaining relevant experience.#6: Take rejections positivelyJay Z tried his level best to hit a deal with numerous labels in the industry and faced rejecti ons from all of them. Did that stop his journey? No. Instead, he founded his record label. Iceberg Apparel offered Jay Z a low-paying endorsement although his promotion for their clothing line was heavily boosting their sales. Well, no. Instead, he founded his clothing line and gained $200 million through selling it after ten years.Jay Z always bounced back amazingly from rejections and shone like a star. You can either let rejections destroy you or make you successful, and the decision is completely yours.#7: Have a planWhen Roc-A-Fella Records was found in 1994, all of the three partners created business plans â€" both long term and short term. They kept their predictions realistic and wrote everything down which made the visualization easy.Writing down business plans helps to develop focus and makes it seamless to achieve goals.#8: Dream BigIn his childhood years when he was being raised in Marcy Projects, no one could have told him that one day he would become a millionaire. Thi nking big is the only way to achieve big in life. You get all you want and strive for in life so if you are struggling as a junior artist, that is all what you will be. Jay Z dreamed big and gave it all that he had.#9: Value your mentorsArtists and entrepreneurs are strong-headed individuals. Jay Z is both â€" an artist and an entrepreneur but that has not stopped him from valuing his mentors and asking them for help.Having successful and helpful mentors mean that you will not face the issues they faced in their lives, and the way of success will be easier for you. Mentors are very important in showing you direction and guiding you on important matters.Jay Z’s mentors comprise of big names such as the Co-Founder of Def Jam Records Russell Simmons, The Notorious B.I.G, and Michael Jordan.#10: Be a Trend SetterAuto-tune was the biggest trend in hip-hop in 2009. Jay Z could have followed the trend, but he did not. Instead, he broke it and introduced his style in his hit single ‘De ath of Auto-Tune’. It was off-pitch, noisy and dissonant. For Jay Z, if you adapt a style which does not define who you are as a person, then it will not work out for you. Therefore, it is important to find your style and voice for long-term success. You can be more successful through doing what you are passionate about rather than following the trends.#11: Entrepreneurship makes you help the worldAs an entrepreneur, Jay Z has had numerous opportunities of making a significant change in the world.Jay Z and P Diddy donated $1 million to the areas affected by Hurricane Katrina in New Orleans in 2005. He also pledged to assist the promotion of the global water shortage through his upcoming world tour after meeting with Kofi Annan United Nations Secretary General in 2006.Barack Obama asked him to support his campaign in 2008 as a presidential candidate. Jay Z did concerts to spread the word to get votes for him. Therefore, Jay Z has played a significant role in electing USA’s first black president in the history.Jay Z could have chosen to keep on selling drugs for the rest of his life and it might have earned him good money, but he had his eyes on the bigger picture. If he had not set his feet to become an entrepreneur, he would not have gotten the chance to help the world in a way that he did.

Criminological theories - Durkheim, Beccaria, Lombroso

Criminology is a field that has been researched prolong. Most of the information explaining crime and delinquency is based on facts about crime (Vold, Bernard, Daly 2002, p.1). The aim of this paper is to describe the theories of crime and punishment according to the positivists Emile Durkheim and Cesare Lombroso, and the classical criminologist Marcese de Beccaria. The theories were developed as a response to the industrialisation and the modernisation of the societies in the 18th and 19th centuries and were aiming to create a rational society and re-establish social solidarity (Vold et al 2002, p.101). The criminological perspectives of crime and punishment will be discussed in a form of dialogue between the three theorists exploring†¦show more content†¦These factors are the basis of my theory that crime should be discussed on individual level rather than social structural (Vold et al 2002, p.28). Beccaria: I have a different theory regarding crime and delinquency. In my opinion, all individuals possess freewill and rational manner, which means that they make rational choices based on that freewill (Lombroso 2002, pp.272-273). Rational manner is the explanation of the relationship between laws and crime as it means that individuals rationally look out for their own best interest and personal satisfaction. However achieving satisfaction may lead individuals into activities considered as crime by the society. This clashes with the interest of society to preserve the social contract and stop criminal behaviour through punishment (Greek 2005). Durkheim: Punishment is one of the main aims of the criminal justice system. As crime is an act that is in breach with the collective conscious the punishment of criminals plays a main role in the maintenance of social solidarity. When the state of collective conscience is violated, the response of the society is consisted of repressive sanctions that do not aim for retribution or deterrence, but aim to prevent the demoralisation of those who are making sacrifices for the interest of society. The punishment of criminals is required to sustain the commitment of citizens to the society (Pratt 1994, pp.2-3). If punishment is not present members of the community may lose theirShow MoreRelatedThe Theories And Theories Of Criminology1772 Words   |  8 Pagesscience in the recent years, and various theories and perspectives have been developed by the social scientists and criminologists in this regard. With the development of sociology as a new subject of study and defining the sociolog y by the August Comte in 1822, the way was paved for the development of criminology, as the new branch of study. This Branch deals with the study of crime and it gradually developed as academic discipline in Britain in 1950s. Cesare Lombroso became the founder of criminologyRead MoreSchools of Criminology5403 Words   |  22 Pagescrime has been a baffling problem. There is hardly any society which is not beset with the problem of crime. Dr. Heinrich Oppenheimer in his book ‘Rationale of Punishment’ says that a crimeless society is a myth. Commenting on this aspect, Emile Durkheim says, â€Å"a society composed of persons with angelic qualities would not be free from violations of the norms of that society†. In fact, crime is a dynamic concept changing with social transformation and evolution of the human society . PrimitiveRead MoreEssay about Rendezvous Disciplines2796 Words   |  12 Pagespurpose of this essay is to discuss the meaning and validity of the label criminology has as a ‘rendezvous discipline’. To do this, this essay illuminates where criminology originates from and what its primary focus is. The Chicago School, Lombrosian Theory, Positivist and Classical criminology, are discussed. Other disciplines namely Sociology, Psychology, and the Criminal Justice Sector are examined and applied to the broad subject of criminology, to show the network of how this subject came to beRead MoreEssay on Criminological Theories13456 Words   |  54 PagesStudent Study Guide for Ronald L. Akers and Christine S. Sellers’ Criminological Theories: Introduction, Evaluation, and Applications Fourth Edition Prepared by Eric See Youngstown State University Roxbury Publishing Company Los Angeles, California 1 Student Study Guide by Eric See for Criminological Theories: Introduction, Evaluation, and Application , 4th Edition by Ronald L. Akers and Christine S. Sellers Copyright  © 2004 Roxbury Publishing Company, Los Angeles, CaliforniaRead MoreCRM 1301 Midterm uOttawa Carolyn Gordon Essay10218 Words   |  41 Pageshad to pay for everything regardless of their guilt Industry $$ Breeding grounds Physically (diseases) Offence (everyone was in regardless the nature and seriousness) Cesare Beccaria (1738-1794) Italian Aristocrat Was part of a group called Academy of Fist One of his brothers who worked in a prison allowed Beccaria to view the prison life 1764: anonymously published his book which criticized the Justice System Essay of Crime Punishment 1764 (was on the prohibited book list) Critique of

Hr Interview - 705 Words

Arbo Miller Human Resources Representative McQuay International, INC. Arbo Miller is the human resources representative for McQuay International, Inc. located in Verona, Virginia. McQuay International is a manufacturing company that employees approximately 500 people. Ms. Miller’s responsibilities include benefits management, keeping track of employee attendance, trouble-shooting, hiring, and employee record keeping, assisting to implement employee incentives. Ms. Miller attending Eastern Mennonite University as a liberal arts major but did not obtain a degree. Before coming to work for McQuay she spent many years as an office manager. She has been an employee of McQuay for a little over three months. She works directly under†¦show more content†¦o What two or three accomplishments have given you the most satisfaction? 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Analysis of Divisional Performance of Asian Paints Ltd Free Essays

DEPARTMENT OF COMMERCE SCHOOL OF MANAGEMENT PONDICHERRY UNIVERSITY ASSIGNMENT ON ADVANCED COST ACCOUNTING ANALYSIS OF DIVISIONAL PERFORMANCE OF ASIAN PAINTS LTD SUBMITTED TO: -SUBMITTED BY: – DR. G. SHANMUGHASUNDARAM A. We will write a custom essay sample on Analysis of Divisional Performance of Asian Paints Ltd or any similar topic only for you Order Now PURUSHOTHAMAN ASSOCIATE PROFESSOR M. COM (BUSINESS FINANCE) DEPT. OF COMMERCE 2nd YEAR PONDICHERRY UNIVERSITY REG. NUMBER: 11351059 INTRODUCTION DIVISIONAL PERFOMANCE OF COST CENTRE AND PROFIT CENTRE A profit centre is a unit of a company that generates revenue in excess of its expenses. The main aim of profit centre is to earn profit. The performance of profit centre is evaluated in terms of whether the centre has been achieved its budgeted profit A  cost centre  is a business unit that is only responsible for the  costs  that it incurs. The manager of a cost centre is not responsible for  revenue  generation or asset usage. The performance of a cost centre is usually evaluated through the comparison of  budgeted  to actual costs. The costs incurred by a cost centre may be aggregated into a  cost pool  and allocated to other business units. Investment centre is responsible for both profit and investment. The investment centre manager has control over revenue, expenses and the amount invested in the current assets. The following are the techniques used to measure the divisional performance of cost centre and profit centre * Variance analysis * Profit * Return on investment * Market share COST PER UNIT: Cost refers to the total cost incurred for the production. So cost per unit refers to the cost incurred for producing 1 unit. Normally we used the below formula to calculate the cost per unit Cost/unit = total cost / No. of unit produced COST PER UNIT year| Production| Total expenses| COST PER UNIT| 008| 40946. 7| 559586| 0. 073173203| 2009| 50418. 7| 602922| 0. 083623918| 2010| 57937. 2| 732142| 0. 079133829| 2011| 72582. 9| 849056| 0. 085486587| Interpretation: The above table and chart shows the cost per unit of Asian paints India ltd. They incurred highest cost per unit in the year 2011. This may because increasing the cost of raw material or other charges etc. It is better to have lower cost per unit because when cost per unit increases the total cost will increase. That in turn reduces the profitability of a firm. In the 2008 the firms have lower cost per unit of production compared to other years. So may be this year the profit is increased. The cost per unit is higher in the years 2011 and 2009. COST VARIANCE Cost variance (CV) is the amount of money that was actually spent on a project or a part of a project compared to the amount of work that was actually accomplished. Cost variance = Budgeted cost of work performed – The actual cost of work performed. YEAR| TOTAL COST| STANDARD| COST VARIANCE | DECISION| 2008| 40946. 7| 61276. 54| -20329. 84| A| 2009| 50418. 7| 61276. 54| -10857. 84| A| 2010| 57937. 2| 61276. 54| -3339. 34| A| 2011| 72582. 9| 61276. 54| 11306. 6| F| 2012| 84,497. 20| 61276. 54| 23220. 66| F| Interpretation: Here from 2008 to 2010 there is a favorable situation because in these years actual cost is less than standard cost. In 2011 and 2012 actual cost exceeds standard cost. That may be because of increase in the cost/unit in these years. SALES VARIANCE Sales variance is the difference between actual sales and budget sales. It is used to measure the p erformance of a sales function, and/or analyze business results to better understand market conditions. Sales variance = Actual sales – standard sales Segment 1= Paint YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 39062. 2| 51731. 3| -12669. 1| A| 2009| 48641. 9| 51731. 3| -3089. 4| A| 2010| 56135| 51731. 3| 4403. 7| F| 2011| 63086. 1| 51731. 3| 11354. 8| F| Segment 2= Others YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 1731. 7| 1717. 375| 14. 325| F| 2009| 1634. 5| 1717. 375| -82. 875| A| 2010| 1774| 1717. 375| 56. 625| A| 2011| 1729. 3| 1717. 375| 11. 925| A| TOTAL SALES VARIANCE YEAR| TOTAL SALES| STANDARD| COST VARIANCE | DECISION| 2008| 40,946. 70| 62,655. 72| -21,709. 02| A| 2009| 50,418. 70| 62655. 72| -12,237. 02| A| 2010| 57,937. 0| 62655. 72| -4,718. 52| A| 2011| 72,582. 90| 62655. 72| 9,927. 18| F| 2012| 91,393. 10| 62655. 72| 28,737. 38| F| INTERPRETATION Sales variance is higher in the year 2012 which means that company sold more than standard sales in the year 2012. And the 2011 also have the favorable value but it is lower than 2012. From 2008 to 2010 company cannot sold more than standard sales. That is an unfavorab le situation for the company. MARKET SHARE The percentage of an industry or market’s total sales that is earned by a particular company over a specified time period is known as market share. Market share is calculated by taking the company’s sales over the period and dividing it by the total sales of the industry over the same period. This metric is used to give a general idea of the size of a company to its market and its competitors. Market share Year| Total sales| Industrial sales| Market share | 2008| 40,946. 70| 348047| 11. 76| 2009| 50,418. 70| 393266| 12. 82| 2010| 57,937. 20| 260717| 22. 22| 2011| 72,582. 90| 834703| 8. 70| 2012| 91,393. 10| 868,234. 00| 10. 53| Interpretation: Company has highest market share in the year 2010. It is decreased in the subsequent years may be because of increased price of the products. WORKING CAPITAL TURN OVER RATIO A measurement comparing the depletion of working capital  to the generation of sales over a given period called as working capital turn over ration. This  provides some useful information  as to how effectively a company is using  its working capital to generate sales. WORKING CAPITAL TURN OVER RATIO YEAR| TOTAL SALES| CURRENT ASSETS| CURRENT LIABILITIES| WC| WCTOR| 2008| 40,946. 70| 8,686. 30| 8018. 6| 667. 70| 61. 32| 2009| 50,418. 70| 10,403. 70| 7811. 4| 2,592. 30| 19. 45| 2010| 57,937. 20| 11,981. 00| 10588. 7| 1,392. 30| 41. 61| 2011| 72,582. 90| 15,475. 70| 11952. | 3,522. 90| 20. 60| 2012| 91,393. 10| 19,927. 70| 16008. 9| 3,918. 80| 23. 32| Interpretation: Here working capital ratio is higher in the year 2008. This means that company may have adequate working capital for their operation in 2008. Working capital to ratio is very lower in the subsequent years (i. e. 2009 to 2012), it shows that company is struggled with inadequacy of wor king capital in that years. INVENTORY TURN OVER RATIO Inventory Turnover Ratio is one of the efficiency ratios and measures the number of times, on average, the inventory is sold and replaced during the fiscal year. Inventory Turnover Ratio formula is: year| Total sales| opening stock| closing stock| Avg stock| ITOR| 2008| 40,946. 70| 40,946. 70 | 42,954. 70 | 41,950. 70 | 97. 61| 2009| 50,418. 70| 50,418. 70 | 52,427. 70 | 51,423. 20 | 98. 05| 2010| 57,937. 20| 57,937. 20 | 59,947. 20 | 58,942. 20 | 98. 29| 2011| 72,582. 90| 72,582. 90 | 74,593. 90 | 73,588. 40 | 98. 63| INTERPRETATION A low inventory turnover ratio is a signal of inefficiency, since inventory usually has a rate of return of zero. It also implies either poor sales or excess inventory. A low turnover rate can indicate poor liquidity, possible overstocking, and obsolescence, but it may also reflect a planned inventory buildup in the case of material shortages or in anticipation of rapidly rising prices. In our case the 2008 has the lower turnover rate. A high inventory turnover ratio implies either strong sales or ineffective buying (the company buys too often in small quantities, therefore the buying price is higher). A high inventory turnover ratio can indicate better liquidity, but it can also indicate a shortage or inadequate inventory levels, which may lead to a loss in business. Here the years from 2009 to 2011 there is constant turnover rate. RETURN ON INVESTMENT A performance measure used to evaluate the efficiency of an  investment or to compare the efficiency of a number of different investments. The objective of every firm is to earn a satisfactory return on capital invested. This is the measure of success i. e. it shows the overall profitability of the firm. ROI = PAT/ cap. Employed YEAR| PBIT| CAPILAT EMPLOYED| ROI| 2008| 5925. | 9,285. 00| 63. 81583199| 2009| 6075. 9| 10,944. 70| 55. 51454128| 2010| 10526. 9| 15,572. 20| 67. 60059593| 2011| 11636. 7| 19,753. 20| 58. 91045501| 2012| 14,086. 30| 24,877. 80| 56. 62196818| INTERPRETATION The above table and chart implies us, The ROI is higher in the year 2008. The Company gets 63. 82% as return on investment. This may because; in this y ear company sold more than the standard sales. So return on investment is increased. Company received lowest ROI in the year 2009 CONCLUSION: The Asian paints ltd is having an indifferent performance levels, they have both positive and negative performance indicators. The sales variance is for the last two years is favorable for the company, and also all other indicators such as cost variance favorable for the firm. Another thing is that market share of the company shows a decreasing trend due to decrease in sales. The inventory and working capital of the company is also not good. So it is important for the company to focus on to improve sales volume with higher turnover, better maintenance of working capital. And to try to get more return on investment by adopt necessary measure and techniques. How to cite Analysis of Divisional Performance of Asian Paints Ltd, Essay examples

Ammonia Treatment in Textile Processing free essay sample

Ammonia Treatment in Textile Processing BY Mrzatnqazt Ammonia Treatment in Textile Processing Before Studding Ammonia Treatment we have to know about the Pretreatments in textile processing. Why we do Pre-Treatments? Pretreatment is the heart of processing of textile. Grey cloth after weaving is quite unattractive and contains numerous natural as well as added impurities which hinder the successful carrying out of subsequent step like dyeing, printing and finishing. What are Pre-Treatments? In Pretreatment, all these impurities are removed and fabric is brought to a stage here it is more absorbent and white and can be easily processed further. In other words Pretreatment process could be defined as procedures concerning about the removal of natural and added impurities in the fabric to an optimum level that can provide good whiteness and absorbency by utilizing minimum time, energy and chemicals as well as water. Major steps involved in textile pretreatment are: De-sizing, Scouring, Bleaching and Mercerization or Ammonia Treatment In every step, different chemicals are involved which are: Ð’Â » Wetting Scoring Agents, Ð’Â » Sequestering Agents, Ð’Â » Mercerizing Agents or Liquid Ammonia, nd Ð’Â » Hydrogen Peroxide Stabilizers Pretreatment is important!!! 70% of problems during dyeing and finishing are caused by pretreatment. Now What is Mercerization? Mercerization is a method for processing cellulose fibers by alkalis. This processing makes the inside of the fibers swell to exploit new fiber properties beyond their original feel or physical properties. Sodium hydroxide (NaOH) and ammonia (NH3) are used as the alkaline chemicals for mercerization. Ammonia Mercerizing of cellulose fibers History: The use of ammonia in mercerization has been known since the 1930s and was eveloped commercially for fabric processing around 1970 in what was originally known as the Tedesco process, which was subsequently acquired by the Sanforized company and made well-known as the Sanfor-Set process. The fashion appeal of so-called flat-finish denim resulting from Japanese ammonia-finished denim that many companies substituted caustic-mercerized fabrics, often presenting them as ammonia finished. Working: By combining ammonia mercerization and Sanforizing in a single step shrinkage control is greatly improved in denim. In contrast to caustic mercerization, the fabric is ofter, semi-permanent press properties result and in the case of twill fabrics, there is less seam-puckering in garments, less leg- twist and edge-fraying. Unlike caustic mercerization, the fabric is not degraded, avoiding a harsh hand even after multiple washings. The resistances to abrasion tear and tensile is significantly improved. The original process consisted of passing the fabric though a bath of liquid ammonia with 100% pickup for approximately 10 seconds. The ammonia was removed with dry heat applied by passing over blanketed, steam heated dry cans which removed about 90% f the ammonia which was then recovered by a recovery plant consisting of large, pressurized towers and made available for recycling. The rest of the ammonia, which chemically bonded to the cellulose, was removed by light steaming. Effects Defects: The difference in effect as opposed to caustic mercerization is because with ammonia, there is less fiber-swelling, therefore the fibers are more pliable, which Additionally, unlike standard wet-finishing of denim, the ammonia penetrates completely into yarns and fibers, resulting in complete wetting, which is necessary for lasticizing the cotton for consistent shrinkage and elongation. In garments that are fabricated from ammonia treated-fabrics, the garment life is longer after long periods of wear and repeated washings, improving sustainability. Penetration: The much smaller molecular size of ammonia allows it to penetrate completely into every fiber of the fabric, unlike caustic which causes such rapid fiber- swelling that the caustic is blocked at the surface of yarns, preventing further penetration. The surface tension of ammonia at 26 dynes/cm is a third that of caustic (NaOH). The ower surface tension overcomes the enormous resistance of air trapped in the fabric which is a characteristic of heavy cotton fabrics. Additionally, at normal mercerization concentrations of caustic (23%/30 Baume), sodium hydroxide forms a hepta-hydrate with water (NaOH7H20), which results in a slow-moving, bulky group. Permanent- press effects: The permanent-press effects are achieved without the use of cross-linking resins, however, the commonly-used resins are soluble in ammonia and a combination resin finish and mercerizing, plus Sanforizing can be achieved if a soluble catalyst is mployed. Additionally, ammonia acts as a formaldehyde-scavenger and resin- treated fabrics that are ammonia treated will produce no free-formaldehyde. Shrinkage: As a rule, fabric shrinkage depends on the time of exposure to the ammonia, with 80% of the shrinkage occurring in the initial 6 seconds. Very close control of final shrinkage is achieved by fabric tension in the ammonia application in combination with compressive shrinkage. By 1974, the primary application of ammonia mercerization was for treatment of heavy-weight cotton fabrics such as denim and orduroy, which are difficult to properly mercerize with traditional caustic treatments. The ammonia process was intended as a replacement for conventional mercerizing for both fabrics and in mercerizing sewing threads (Petrograd process). Ammonia Recovery: The original ammonia recovery methods required a large capital investment which limited acceptance in the textile industry, however, a more recent design has adopted patented seals that totally isolates the dry and steam process sections in order to avoid ammonia from coming into contact with water and air subsequently liminating the need for an expensive distillation and recovery operation. Furthermore the seals also isolate the machine from the outside environment so that there are absolutely no ammonia odors in the room where the equipment is operating. This unit also does not employ a felt calendar, which can also transfer allowing denim to be processed on the same machine without contamination of non- denim fabrics as well as reducing the problem of back staining with denim that occurs in caustic mercerization, since no water is required for washing.. All the imited residues of non-recyclable ammonia are completely neutralized and can be safely sent to the water treatment plant, so together with the significant reduction in water usage, this newer ammonia process can actually be considered environmentally friendlier than conventional caustic mercerization. Dry-crease recovery: Ammonia- mercerization provides a higher dry-crease recovery and higher shrinkage consistency than caustic mercerization, especially with the dry-steam method of recovery. However, caustic mercerization still has an advantage with regard to luster nd improved depth of color in dyeing, although the uniformity of dyeing after mercerization is significantly improved with ammonia. Ammonia treatment results in a more rounded cotton fiber, which scatters light more, in turn resulting in a luster that is less bright. An additional advantage of ammonia mercerization is the absence of alkaline oxy-cellulose that results with caustic treatments, which is evidenced by strength-losses and dyeing variation. The lower pH of ammonia allows safe treatment of more sensitive fibers like linen (flax) or silk. With caustic treatments of fabrics like enim, the elimination of washing required in caustic mercerization avoids the problems with removing caustic. Mercerizes are not normally equipped with drum washers for removal of caustic from heavy cotton fabrics and contamination remains on the fabric at the time of drying which results in damage to cotton. The use of acetic acid to neutralize creates a problem with the formation of sodium acetate, which produces a very harsh feel. The ammonia process on denims also produces a much flatter, richer appearance and improves the performance on stretch denim improving fit. Tension control: Tension control is important in both ammonia and caustic mercerization for improved fabric tenacity and elongation. Moisture regain is improved in both if tension is applied prior to fiber swelling.