Critical Analysis of Accounting

Question: Examine about the Critical Analysis of Accounting ? Answer : Presentation This paper presents a basic investigation of the article named as, Half a Defense of Positive Accounting Research and composed by Dunmore (2009)[1]. The essential point of this basic investigation is to discover the handiness of the article in accomplishing the targets tried to be accomplished. The article is planned for investigating essential realities about the utilization of positive methodology towards research in the field of bookkeeping. The article examines hypothetical systems with the help of handy information to investigate realities about the positive bookkeeping approach. In this way, both the subjective and quantitative methodologies have been utilized by the analyst in the exploration work. The point of this paper is to test fittingness of the methodologies utilized and speculations applied in the examination work. Outline of Article The presentation segment of the article presents that understanding and joining the human conduct during the time spent setting standards of bookkeeping is vital. Demonstrating the arrangement of bookkeeping dependent on hypotheses, which need their down to earth application, doesn't help in setting up circumstances and logical results relationship. Be that as it may, so as to develop a satisfactory arrangement of bookkeeping it is viewed as important to set standards of bookkeeping dependent on circumstances and logical results relationship. In such manner, positive bookkeeping approach for research in the field of bookkeeping is viewed as vital. Exploration dependent on positive bookkeeping approach looks to discover real bookkeeping rehearses which are probably going to be followed in the functional world. The article broadens conversation on the utilization of positive examination approach in the field of bookkeeping. Further, the creator has stretched out the conversation to the zones where use of positive exploration approach has been fruitful close by the regions where it has fizzled. Further, the creator likewise talks about the insufficiencies in the use of positive exploration approach in the field of bookkeeping alongside proposals for enhancements. The conversation begins with clarifying a case of utilization of the positive examination approach in the field of bookkeeping. Positive examination in bookkeeping field is one which weights on setting up circumstances and logical results relationship, however the causes may identify with the non method of reasoning part of the human behavior[2]. The positive bookkeeping hypothesis expresses that bookkeeping rehearses received by the experts in the field of bookkeeping are influenced without anyone else intrigue. It is regularly seen that the bookkeeping supervisor may control the bookkeeping arrangements and strategies for their own benefits. This part of bookkeeping isn't shrouded in the explores which depend on the regularizing research approach instead of the positive examination approach. In this way, there is a space for positive examination in the field of bookkeeping which is obvious from the contentions of the positive bookkeeping hypothesis. Subsequent to refering to a case of use of positive exploration in the bookkeeping area, the specialist connected it with logical philosophy and epistemology. The conversation brought about an induction that the ideas of metaphysics and epistemology may not be hundred percent fit to be applied in the field of bookkeeping, yet they are not irrational as well. Further, the creator stretched out its work to speculation testing. At the primary spot, the creator found that a hypothesis that can not be distorted by disliking perceptions can not be supposed to be logical. Further, the hypotheses which are manufactured not founded on the aftereffects of observational information are hard to be adulterated. The positive bookkeeping hypothesis is assembled dependent on minor perceptions of human conduct instead of the consequences of exact information examination. Along these lines, the positive bookkeeping hypothesis can not be distorted and consequently it can not be supposed to be logical. After that the creator did more extensive conversation on how the speculations could be misrepresented or tried when no information work is included setting those hypotheses. Further, the creator brings into conversation the contentions of the subjective positive research[3]. The creator satiates in such manner that its a misinterpretation that for being an examination to be called positive, it is should have been founded on experimental information work. The subjective investigates which don't include information work can likewise be viewed as positive. Further, the creator clarifies in his work about the rationale behind measurable theory testing and its shortcomings. In such manner, the creator expresses that exploration in the field of bookkeeping would include a type of information work which requires the utilization of insights. Be that as it may, while utilizing insights in the exploration work it ought to be remembered that it is utilized uniquely to make estimations rather t esting speculation to the last end. In light of these discoveries, the creator thought of the induction that the extent of use of measurements is low in the field of positive and subjective explores. After that the creator moved its conversation further by investigating the choices to do positive explores effectively. In such manner, the creator expresses that every hypothesis must be estimated in exact detail and the models ought to be encircled considering the down to earth world circumstances. Further, the creator guarantees that the exploration should concentrate on estimation instead of testing. The idea of estimation is more extensive in sense than testing, in this manner, it is viewed as increasingly fitting. In light of this general conversation, the writer finished up the article by specifying significant enunciations and surmisings. At the principal occurrence, the creator reasoned that the hypothetical models are not suitable to help positive exploration in the field on bookkeeping. Along these lines, there is an extraordinary need to build up the hypothetical models which can be applied in positive exploration. The absence of suitability in the hypothetical bookkeeping models has all the earmarks of being because of expanded utilization of adhoc quantitative models. Toward the end, the creator inferred that commitments made by the positive bookkeeping research are significant and in this way, there ought to be developed a domain that suits its versatility. Examination Question How the positive exploration approach is applied in the field of bookkeeping and what are the challenges experienced in its application? The examination question is coordinated towards investigation of the utilization of positive exploration approach in bookkeeping calling. This inquiry emerged from the way that the bookkeeping rehearses are exceptionally influenced by the human conduct. Along these lines, it gets important to complete the investigates in the field of bookkeeping dependent on the methodology that attention more on commonsense perspective instead of hypothetical systems. Hypothetical Framework The perspectives taken from the logical ideas of metaphysics and epistemology gave a push to this exploration. Before, the explores in the field of bookkeeping have been believed to be founded on the standardizing approach. Regularizing bookkeeping approach follows hypothetical structure ignoring the reasonable world circumstances. Rather than this positive bookkeeping research approach thinks about the handy world circumstances. Therefore, all things considered, the positive bookkeeping research approach would draw out the genuine bookkeeping rehearses which are being trailed by the bookkeeping experts. The bookkeeping rehearses and the utilization of the bookkeeping standards could be distinctive when it is applied for all intents and purposes. In this manner, it is essential to base the explores in the field of bookkeeping on positive exploration approach. The Significance and Limitations of the Article The article is about investigation of the utilization of positive examination approach in the field of bookkeeping. This examination holds significance because of the explanation that the greater part of the explores in the field of bookkeeping completed in the past depend on the regularizing research approach, which doesn't fuse the contemplations of reasonable use of the bookkeeping arrangements and standards. Further, the past investigates likewise don't give a lot of proof of the chance of utilization of positive methodology in the field of bookkeeping, which is dealt with through this exploration. Anyway the utilization of positive methodology in the investigates in the bookkeeping field is very gainful, yet it has certain constraints. One of the noticeable impediments is the absence of solid hypothetical structure to pass judgment on the human conduct. The pertinence of the positive hypothesis depends on the human conduct which is subject change. Further, this examination profe sses to concentrate more on the estimation as opposed to testing theory. It puts a restriction on the examination that the theory estimated may not as dependable as it would have been on the off chance that it had experienced testing process[4]. End The article expects to investigate that whether the utilization of positive exploration approach in the field of bookkeeping is conceivable. Further, it weights on the helpfulness of the positive bookkeeping. The article clarifies the things thoroughly in an incredible detail however it could have been exceptional if things were orchestrated in a complex way. Further, the language of the article additionally needs accomplishing the capable level. Further, the headings kept in the article likewise seem, by all accounts, to be not reasonable. The headings ought to be surrounded in such a way, that is gives a general plan to the peruser of the substance given under that heading. Be that as it may, the introduction in the article as respects theory is predictable and the end segment is additionally introduced conveniently. The creator has unmistakably verbalized consequences of conversation in regard of every speculation. The article has contributed essentially in the field of bookkeepin g examination and it is viewed as advantageous for the analysts searching for future explores in bookkeeping field. References Dunmore, P.V. (2009). A large portion of a Defense of Positive Accounting Research. Massey University, Wellington, New Zealand

Scenes from the life of St. John the Baptist by B. Giovianni Essay

Scenes from the life of St. John the Baptist by B. Giovianni - Essay Example The paper tells that Giovanni delineates a phase on which an existence of St. John is being portrayed.â He makes the stratagem of the auditorium carefully obvious from the change from an Italian tiled floor to a setting painting of prairies, just as the delineation of a character on the most distant left of the artistic creation not remaining before the backdrop.â The figment of the truth is further all the while made and broken by the utilization of point of view in the painting.â The viewpoint utilized on the floor is conflicting with the one utilized in the background, giving the feeling that the scenery is level and two dimensional while the stage is three dimensional with a lot of profundity, which is the thing that one would encounter seeing a phase with a painted backdrop.â The characters on the left, nonetheless, all keep becoming littler out yonder at a similar rate and on the equivalent envisioned plane, with the gathering of three and a newborn child in the frontal area showing up practically bigger than the gathering of three with the bowing lady in the mid-ground and the gathering of three with the creature and the baby on the backdrop.â This solidarity of character joins with the disunity of floor point of view to remind the watcher that they are taking a gander at a bit of specialty of a bit of workmanship, constraining their consideration on the guile of construction.â All this attempts to remind the watcher to decipher all craftsmanship as craftsmanship, as opposed to interfacing it excessively with the real world or different sorts of truth.

Review of Part 3 of Omnivore’s Dilemma

Audit of Part 3 of The Omnivore’s Dilemma ENGL-135 Advanced Composition Professor Edmondson William McGuire In Part 3, Chapters 15, 16, and 17 of The Omnivore’s Dilemma, Michael Pollan investigates looking scavenging for changed nourishments, the morals of chasing creatures and reaping the meat from them, and giving a short investigate what achieved the Catch 22 of The Omnivore’s Dilemma.Chapters 15, 16, and 17 raise a ton of valid statements about rummaging and chasing and Pollan gives through detail and research on the points, however after perusing these sections you think that its lacking substance that will keep you connected with and the material can be truly dry now and again while you get a tad of disruption from irregular subjects. Section 15 of Omnivore's Dilemma was a short part on how Pollan is planning to make a supper from the entirety of the searching gatherings. Natural products, vegetables, organisms, and meat were the parts that made up this fea st, he needed to discover and assemble enough from each gathering to make his first.Pollan had quite recently moved to California, so his newness to the region was a detriment, so he chose to recruit an ally to help him on his mission. Section 16 takes the peruser to an alternate scene, Pollan talks about the beginnings of The Omnivore’s Dilemma through an examination paper that was written in 1976 by Paul Rozin and titled The Selection of Foods by Rats, Humans, and Other Animals. Pollan communicates that we are so like rodents that we are omnivores, however not at all like rodents, we have lost our intuition of picking food and follow notices as our guide.He at that point proceeds to propose that the issues come from industrialist gains and the quest for income. In section 17 we are reclaimed to Pollan on his rummaging journey he began in part 15. This section takes a gander at the morals of chasing and eating creatures that are not prepared in handling plants like we are so use to seeing. Pollan raises thinking on why he is a meat eater and fights with the battle on if eating meat at a steakhouse is ethically right and moral. He broadly expounds on the manner in which the animal lived and if the animal had a long, upbeat, empathetic life.The creator reasons that on the off chance that we turn away from how the animal goes from being on the homestead to a cooler in the general store at that point individuals turn veggie lover and in the event that we can’t turn away, at that point we need to figure out how to acknowledge it and decide whether the creature persevered through a lifetime of anguish. Section 3 in the book meets two out of the three regular desires and shows some solid expressive wording to give you a feeling of symbolism when you read certain pieces of the book just as give you a decent understanding on the point he is attempting to get across.An case of one of the explanations that he uses to paint an image for you and attempt to b ring you there is â€Å"I started to see things. I saw the delicate yellow globes of chamomile edging the way I climbed most evenings, and spotted bunches of miner’s lettuce off in the shade (Claytonia, a delicious coin-molded green I had once developed in my Connecticut nursery) and wild mustard out in the sun. (Angelo called it rapini, and said the youthful leaves were tasty sauteed in olive oil and garlic. ) There were blackberries in bloom and the intermittent consumable flying creature: a couple of quail, a couple of pigeons. (Pollan, pg. 285) Another quality in this book is the topic that relates to what the writer is attempting to pass on to the peruser, Pollan is attempting to show the perusers that the manner in which we use to acquire and eat food is ever changing and will proceed to change and we are anything but difficult to impact in accordance with our weight control plans, he does well in keeping to the topic of his book. The shortcomings of Part 3 spread two of the three normal desires and they are the absence of commitment for the peruser and the request wherein the topic is presented.This book isn't custom fitted for somebody who wants to understand dream or activity, something that will leave you holding tight the edge of your seat needing more. Rather what you get is somebody specifying his encounters and research that bolsters a ton of his thoughts, morals of eating creatures, and corn sex, oh dear no blasts or hero/foe battle. I wound up napping off a couple of times feeling like I was in an agribusiness talk or science class.The topic is spread out well in certain pieces of the book, yet Pollan bounces around a ton with the material, for example, in section 15 he is scrounging for food then part 16 is about an examination article that gave him motivation to compose The Omnivore’s Dilemma, and afterward part 17 is about his ethical clash of eating steak at a steakhouse and whether the creature needed to endure to get to his plate. I think the book needs some improvement in such manner so the writer isn't bouncing to various points at random.In The Omnivore’s Dilemma, the writer Michael Pollan is to some degree effective in fulfilling the basic desires for the sections I have perused, one of the desires is both a quality and a soft spot for this piece of the book. I believe that the book all in all doesn't fulfill the regular desires with the enormous one being commitment, there will be individuals who are keen on this book however it is just a little aspect of the perusers out there today. The book delivers on the utilization of symbolism and the topic remains on theme more often than not and bolsters his thoughts and theories.Later on to a limited extent 3 in the following three sections he goes on the chase and he expounds on the historical backdrop of pigs that are not local to California and his emotions after the slaughter. He at that point discovers some wild mushrooms to combine with the meat he has gained from collecting the pig and discusses his undertakings attempting to discover non-toxic mushrooms; and the last part presents the creator setting up the dinner with the entirety of the segments he has searched for and gathered. Works Cited Pollan, M. (2006). The Omnivore's Dilemma. New York, New York: Penguin Books.

Hodgkins Disease Essays - Anatomical Pathology, RTT,

Hodgkin's Disease Hodgkins Disease Malignancies emerging from the lymph hubs or different locales of lymphoid tissue are extensively named lymphomas. This gathering of ailments is isolated into Hodgkins sickness and non-Hodgkins lymphoma. In the two conditions, there is a substitution of ordinary lymphatic tissue by assortments of irregular lymphoma cells. The lymphatic framework are an intricate system of particular cells and organs that guard the body against disease. Lymphatic organs incorporate the bone marrow, spleen, thymus organ, lymph hubs, tonsils, adenoids, informative supplement and clusters of tissue in the little gut. An element of the lymphatic framework is to support and experienced the B and T-lymphocytes (white platelets essential to invulnerable capacity). Malignant changes can happen when transformation prompts disappointment of the phones developing of the lymphoid cells. Lymphomas are viewed as diseases of lymphocytes. The procedure which lymphoma happens comprises of a progression of occasions where typical lymphocyte cells stop to develop and create in a systematic manner. The hereditary make-up of the lymphocyte is adjusted, bringing about the arrangement of changed lymph tissue (tumors) or modified lymphocyte emissions. Normally, patients present with an easy expanding of lymph hub, with or without fever and night sweats and weight reduction. How Hodgkins Is Caused. The specific reason for Hodgkins illness isnt known. Notwithstanding, extraordinary of how it is caused. 1. Infections The Epstein-Barr infection is a herpes infection that causes irresistible mononucleosis (otherwise called glandular fever). Epstein-Barr infection qualities have been recognized in tissue tests of roughly 20-half of people with Hodgkins malady. Nonetheless, it is yet to be built up whether the Epstein-Barr infection can cause Hodgkins illness. The vast majority of individuals who create glandular fever won't create Hodgkins infection. 2. Hereditary qualities Hodgkins sickness is related with various uncommon insusceptible issue. Incessant incendiary issue, for example, rheumatoid joint pain and fundamental lupus erythematous have likewise been related with Hodgkins malady. Further, the beneficiaries of heart, kidney and other organ transplant have been seen as at an expanded danger of building up the ailment. There is some proof proposing that first degree family members of people with Hodgkins malady is at a little, yet expanded danger of building up the sickness. Be that as it may, Hodgkins infection isn't legitimately heritable. Included hubs in the neck, crotch and armpits will in general be effortless, firm, and rubbery. In certain occasions, the hubs may suddenly increment and abatement in size. Since Hodgkins sickness is related with an imperfection in the development of the lymphocyte, the insusceptible framework might be disabled. As such rehashed contaminations may happen. Indications The indications of Hodgkins ailment every now and again rely on the phase of malady. Organizing characterizes the degree to which the ailment has spread all through the body. In addition, it regularly figures out which treatment(s) will be required. Hodkins has 4 unmistakable phases of Hodgkins ailment, these being stages 1-4. Each stage is additionally characterized as showing either An or B indications. These indications allude to either the nonattendance of An or nearness of B unexplained weight reduction in the previous a half year, fever more noteworthy than 38?C, or potentially night sweats. Tumor silencer qualities: In wellbeing this group of qualities normally go about as an offset for oncogenesis. It is believed that they might be answerable for fixing quality harm in cells, or are development inhibitor qualities. In Hodgkins infection, there are frequently confirmations of transformation in tumor silencer qualities just as different qualities. Stage 1. Stage 1 Hodgkins infection influences a solitary lymph hub or lymph hub district. The lymph hubs most ordinarily influenced are the hubs in the neck, armpits or crotch. Stage 2. Stage 2 illness is related with lymph hub association in at least 2 locales. Be that as it may, the hubs must be engaged with just one side of the stomach. The stomach is a muscle lying underneath the lungs. It goes all over permitting air to move all through the lungs. Stage 3. Stage 3 malady is related with lymphoma inclusion on the two sides of the stomach. The spleen is much of the time required at this stage. On the off chance that the spleen is included the midsection may get delicate or augmented, with or without side effects of stomach totality and distension. Stage 4. At the point when Hodgkins sickness enters stage 4, malady can spread through the body to territory outside of the lymphatic framework.

E Government Model Of Public Service Social Policy Essay Example

E Government Model Of Public Service Social Policy Essay Example E Government Model Of Public Service Social Policy Essay E Government Model Of Public Service Social Policy Essay E-Government hypothetical record through ICT of open help bringing was begun in South Africa first clasp, for the ideal as channel for resident focused assistance bringing. It intends to flexibly quality administrations to the residents of its state. In this paper we will dissect the capacity of E-government inside creating state in the South Africa with the guide of case overview. As a matter of first importance we will perceive what is E-government? E-Government E-Government ( short for electronic specialists, other than known as advanced specialists, on-line specialists or transformational specialists ) is a diffused neology used to specify to the use of data and conveying designing to gracefully and better specialists administrations, minutess and collaborations with residents, concerns, and different weaponries of specialists. Conveyance hypothetical records and exercises of e-Government The essential bringing hypothetical records of e-Government can be separated into: Government-to-Citizen or Government-to-Customer ( G2C ) Government-to-Business ( G2B ) Government-to-Government ( G2G ) Government-to-Employees ( G2E ) Inside every one of these communication circles, four sorts of exercises take topographic point: Pushing data over the Internet, for example regulative administrations, general excursions, formal proceeding plans, issue Jockey shortss, presentments, and so forth. Bipartisan correspondences between the agency and the resident, a worry, or another specialists department. In this hypothetical record, clients can indict in duologue with agencies and station occupations, comments, or petitions to the authority. Directing minutess, for example dwelling income upgrade returns, utilizing for administrations and awards. These kinds of exercises might be performed however non might be that all exercises are performed by all the states. Some have more noteworthy yet some have less Primarily plan of introducing this hypothetical record is to guide course to the Government. So better the proficiency of open administrations acquiring South Africa. This hypothetical record depends on occasion overview look into, concentrated on one of the authoritiess essential help bringing programs cultural awards, as referenced in occurrence study. South African Social Security Agency ( SASSA ) was built up as an expansion of specialists bringing arm that regulates the bringing of cultural awards to the most unfortunate of the hapless in South Africa. SASSA s Vision and crucial lined up with a few Batho Pele rules. Batho Pele which truly implies individuals chief . Presentation of this Model Batho Pele A ; Public Service Delivery in South Africa. Batho Pele is South Africa s intrinsically commanded open assistance bringing teaching. This hypothetical record guarantees that all the residents can keep open retainers responsible for the degrees of administration get from specialists. The normal transmutation in administration bringing is better grasped on the consideration that South Africa has just been a Democratic state since 1994. Here we investigate foundation of this hypothetical record. The method of administration carrying transmutation authoritatively started in 1995 with the arrival of the White Paper on the Transformation of Public Service. The WPTPS set up the institutional model that could guide the presentation of new arrangements and the execution of the new protected approvals. It was quickly followed in 1997 by the White Paper on Transforming Public Service Delivery, marked as the Batho Pele White Paper. The Batho Pele White Paper explicitly planned for progressing join and consistent open assistance bringing. This was on the balance of the Batho Pele convention. Batho Pele advocates nine guidelines to control open Hirelings ; Meeting with residents Puting administration rules Expanding dish to data Guaranting kindness Providing data receptiveness and Straightforwardness harms and incentive for cash. On the different manus South Africa, through its Center of Public Service Innovation ( CPSI ) , places significant Importance to activities to change specialists s way of working through ICT an impression regularly known as E-government/e-administration. E-Government A ; E-Governance The footings e-government and e-administration are every now and again used to portray a specialists s use of Information and Communication Technology ( ICT ) to render administrations to its residents. There is a contention in look into network about these two footings of E-government and E-administration. E-administration can be characterized as the use of developing data and imparting engineerings to facilitate the techniques of specialists and open removal E-government can be characterized as the use of Information building to back up specialists activities, draw in residents, and flexibly specialists administrations . In the meaning of e-administration, we see that it centers around the utilization of ICT to support the removal and bearing of Government. On different manus in the meaning of e-government we see that it centers around the utilization of ICT to flexibly the administrations in the help of specialists activities for the open assistance bringing of individuals of that state. The prevailing hypothetical records for e-government discover their foundations open way hypothetical records and e-business hypothetical records. While explore laborers of e specialists vary on the rights, benefits and obligations of customers, customers and Citizens. They overall agree that e-government travel through stages to make adulthood. In any case, the fruitful ventures are hard to get a hold of. This acknowledgment prompted the extremely of import and certain in concern: are specialists ICT innovative creations holding fast to the principles of individuals first , so to state, are the specialists ICT mechanical developments empowering the improvement of administration getting South Africa? This example review other than informs us concerning the misgiving by focusing on the specialists authority obligations for one of the cardinal assistance bringing plans the South African Social Security Agency, SASSA. A case study of a specialists area, the South African Social Security Agency ( SASSA ) , was received examine the marvel of e-government will be concentrated with regards to Batho Pele. Since the every position administration is estimated against similar principles that are characterized in Batho Pele. Appropriateness of this hypothetical record can be attracted to different specialists units. In this example break down the data was gathered by various ways, through organized vis-à-vis and telephonic meetings with individuals associated with introducing an ICT framework to the worry units of the South African Social Security Agency ( SASSA ) . Masters/Advantages/Merits of this Model Anything is non impeccable in this universe with the exception of God. So every hypothetical record is holding the two highlights of ethics and bad marks. So also here we are using the E-government hypothetical record which was utilized in South Africa for open assistance bringing. We realize that it is extremely hapless state and non so created. Such a significant number of South Africans do non hold direct assault to open administrations which are provided by the Government as expressed in the occurrence review. Following might be the significant favorable circumstances of this hypothetical record. Similarly conveyance of administrations Batho Pele means to manage the administrations each piece among the masses. No qualification on the balance of race, sexual orientation, resident, separation and so on its imply that each one has right all of open administrations . Access to data This hypothetical record other than clarifies that the resident has simple dish to the data about the Government open introduction and different exercises so there might be answerability in such a mode. Quality administrations Access to data administrations enables residents and makes an incentive for cash, quality administrations. Diminishing of Unnecessary outgo. When there will be e-government so natural data accessible about everything of specialists and specialists foundation. It lessens unneeded outgo for the residents. Questions that can overall be replied during the meeting can go around what ICT undertakings are being utilized to expand the handiness of the administration or product and how available these ventures are to networks who do nt hold the required ICT base. Providing data Accessibility of data regarding stocks and administrations ought to Not simply be at the administration point, yet ought to other than attempt to build the handiness of stocks and administrations to the people who are far away from those administration focuses The main nation of point of convergence is increment the Availability of data to the masses who are distant From administration focuses. ICT is utilized as a worry bolster instrument, and since the worry of specialists is to introduce an open Service, ICT underpins open assistance. The implementers of these ICT administrations will subsequently be estimated against the benchmarks of how great the open assistance was conveyed. Along these lines we should hold to deliberately examine the help of utilization of ICT inside the specialists area or agency. This affectability would significantly follow up on the perusing of the content gathered during the meetings. Cost strong It is helpful and cost-productive for concerns, and the open advantages by getting simple course to the most present data accessible without holding to pass clasp, vitality and cash to procure it. E-government streamlines systems and makes course to specialists data all the more simple available for open division agencies and residents. The anticipated advantages of e-government incorporate productivity, improved administrations, better handiness of open administrations, and Straightforwardness We see that due to use of this hypothetical record transparence happened. Due to

Capstone in Jordan COLUMBIA UNIVERSITY - SIPA Admissions Blog

Capstone in Jordan COLUMBIA UNIVERSITY - SIPA Admissions Blog The SIPA Capstone Project serves to help SIPA students utilize skills they’ve learned in the classroom to deal with real life problems. This year, SIPA partnered up with Better Work/International Finance Corporation and International Labour Organization (ILO) to assess the Better Work Jordan Workers’ Center targeted at garment workers’ in the Al-Hassan Qualified Industrial Zone (QIZ) in Jordan.  What is a QIZ you ask? It’s an enclosed area with factories surrounded by factory-owned dormitories that the migrant workers’ use during their stay in Jordan. Most of the workers never travel outside the QIZ â€" even when they are there for 3+ years. The idea of the center came out of need for migrant workers’ to have a stronger sense of community outside their daily life. The center provides recreational activities along with training programs (English and Computer skills). Our team will be working on collecting data to create a baseline and sustainability study based on its first month since opening. Day 1/2: Travel The first two days were brutal. Flying into Jordan takes approximately 15 hours â€" 12 on the plane and roughly 3 hours layover. We missed our connecting flight from London (Heathrow) to Amman, Jordan. Luckily, we were able to catch the next flight a couple of hours later. After 24 hours on the road, we finally made it to our hotel. Tough day â€" but well worth the time and effort. There’s also a six hour difference, you can only begin to imagine the jetlag…  Day 3: Workers’ Center After many months of visualizing the center through client class and website information, we finally get to visit the Workers’ Center. The workers’ center is approximately 75mins north of Amman, Jordan. During our van ride, we find out that the workers’ center is open â€" we are excited to know that we will be able to conduct our first round of interviews during the first day. We are surprised to find the workers’ center is a lot bigger than we had initially imagined. It has a computer lab with 27 Dell Laptops, a classroom for English Instruction, a kitchen and canteen and a multi-purpose room. View of the dormitories from Workers’ Center I sat through an English class during the day â€" most of the students in attendance were from Madagascar. I was impressed by the teaching methods but also by the students’ participation. They were happy to be there and even more excited to be learning a new language so foreign to them.  The students were asked to recite the alphabet, some of them even stood up and sang it! During the class, I noticed that the students were helping each other with the pronunciation of the letters â€" hardest letter of the alphabet to pronounce in the room “S”. English class Day 4: Petra, Jordan Today is our only day off during our trip. We decided to go to Petra, Jordan! Petra is about a three hour ride south from Amman.  So many camels! Day 4: Workers’ Center We spent the morning in the Better Work office learning more about the programs that they offer besides the Workers’ Center. Better Work does training with factories in different QIZ’s on sexual harassment but also financial literacy training for workers. In the afternoon, we headed off to the Al-Hassan QIZ. We collected data through our survey and conducted two focus groups with Malagasy workers. The team was able to get useful information for the workers’ center. We will use the surveys and focus group information to get create a report that will help the Workers’ Center with future activities and management. We also set up some sport games outside the Workers’ Center â€" some volleyball and soccer. A pretty good day.   It’s late â€" better head off to bed.  Thanks for reading. Posted by Eder Gaona, MPA 2014 and just back from the Middle East.  A little snippet from Eders capstone trip.

The Sustainability for Clean Water Project in Ethiopia - 275 Words

The Sustainability for Clean Water Project in Ethiopia (Research Paper Sample) Content: Name:Unit:Instructor:Date:The sustainability for clean water project in Ethiopia.Overview. * The community, government agencies and non-governmental organizations are stake holders. (Harvey Reeds, 6). * Each of this stakeholder has a role to play for the success of the project. * The community have little or no role to play, the government agency supervises the project and ensure that the project is running smoothly and the non-governmental organizations normally contribute to funding of the project. (Harvey Reeds, 8). * The stakeholders communicates according to hierarchy. * The stakeholders requirement vary based on the roles they play. The community requires the material to aid in the construction, the government requirements are the funds required for appropriate coordination while the NGOs requirement are also funds which facilitate the development of the water project. (Harvey Reeds, 12).Milestone. (Harvey Reeds, 45).Zone Number of water points existing Numbe r of non-functional water points Percentage of completion South Gondar 360 24 7 East Gojjam 726 29 4 West Gojjam 114 1 1 Awi 28 0 0 Grand total 1228 54 4 Issues and obstacles experience.The project is majorly funded by the Ethiopian government and several other NGOs worldwide who have helped drilled the bor...

Abraham Lincoln Delivered A Speech Essay - 1763 Words

Abraham Lincoln delivered a speech that was called the 2nd inaugural address on March 4, 1865, during his 2nd inauguration as President of the United States. Lincoln called the problem an issue that challenged the country about 4 years prior, acknowledged slavery was the real cause of the war and the suffering caused by the war. He acknowledges hope for the end of the conflict and urges Americans to strive for peace.In November 1863, President Abraham Lincoln was invited to deliver the Gettysburg Address, at the National Cemetery of Gettysburg in Pennsylvania. On the site of one of the bloodiest battles of the Civil War. Though he was not the featured speaker that day, Lincoln’s speech would be remembered as one of the most important speeches in American history. In it, he calls on the principles of human equality contained in the Declaration of Independence and connected the sacrifices of the Civil War with the desire for a new birth of freedom and all-important preservation of the Union created in 1776 and its ideal of self-government. Habeas Corpus, or the Great Writ, is the legal procedure that keeps the government from holding you without showing cause. When you challenge your detention by filing a habeas corpus petition, the executive branch must explain to an equal judge its justification for holding you. Habeas corpus prevents the King from simply hide subjects in and throwing away the key. The Founders of our nation believed Habeas Corpus was so essential toShow MoreRelatedThe Second Inaugural Address By Abraham Lincoln852 Words   |  4 PagesAddress† by Abraham Lincoln. Abraham Lincoln delivered his second inaugural address on March 4, 1865. Lincoln delivered his address as the Civil War was drawing to a conclusion and the final ends towards slavery. His address was to thousands of spectators, but was intended for a national and international audience. Some of the conspirators involved with Lincoln’s assassination such as John W ilkes Booth, George Atzerodt, and John Surratt were present in the crowd during the inauguration. Abraham LincolnRead MoreThe Battle Of The Civil War1163 Words   |  5 Pages Four score and seven years ago... These are the famous words that start Abraham Lincoln s famous Gettysburg Address from November 19, 1963, which was an inspiring speech regarding equal rights. This speech was delivered during a time when much of the country was at odds on the very topic of slavery and equal rights for all men. In the 1860’s, equal rights were a hot button issue. Slavery was a major point of debate during Lincoln’s run for presidency in 1860. The debate over equal rightsRead MoreEssay on I have a dream748 Words   |  3 Pageslanguage and style of King’s speech â€Å"I Have a Dream†. The speech â€Å"I Have a Dream† was delivered by Martin Luther King on the occasion of the centenary celebrations of Abraham Lincoln’s Emancipation Proclamation on 28th August 1963. The speech was dramatically delivered on the steps of Lincoln Memorial and it was witnessed by about two million people. This speech is often considered to be one of the greatest and notable speeches in history and the top American speech of the 20th century. A carefulRead MoreThe Gettysburg Address And I Have A Dream Speech Analysis759 Words   |  4 Pages† a speech written by Abraham Lincoln, and Martin Luther King’s â€Å"I Have a Dream† speech states the importance of freedom and equality. Martin Luther King message to his audience In order to communicate their message of freedom and equality, Martin Luther King and Abraham Lincoln used allusions in their speeches. One major similarity in their use of allusions is their reference to the Constitution of Declaration of Independence. Yet, a difference is that King alludes to the Bible while Abraham LincolnRead MoreA Short Analytical Paper of Abraham Lincoln’s â€Å"a House Divided†914 Words   |  4 Pagesof Abraham Lincoln’s â€Å"A House Divided† The House Divided Speech was addressed by Abraham Lincoln on June 1958. He delivered the speech upon his acceptance of Illinois Republican Party’s nomination as the senator of the state. Thus the speech became a very important launching campaign for his success in politics thus giving him a national limelight that saw him in the elections to the presidency in 1860.The speech primarily addressed on the issue of slavery in America. Abraham Lincoln deliveredRead MoreLincolns Emancipation Proclamation Essay1447 Words   |  6 PagesAbraham Lincoln (February 12, 1809 to April 14, 1865) was the 16th president of the United States and is regarded as one of America s greatest heroes due to his role as savior of the Union and emancipator of the slaves. His rise from humble beginnings to achieving the highest office in the land is a remarkable story. He was suddenly and tragically assassinated at a time when his country needed him to complete the great task remaining before the n ation. His eloquence of democracy and insistence thatRead MoreLincoln And Abraham Lincolns I Have A Dream Speech956 Words   |  4 PagesJr. asserted, â€Å"Darkness cannot drive out darkness, only light can do that. Hate cannot drive out hate, only love can do that.† Martin Luther King Jr. was an astute abolitionist who performed a vital speech called I Have a Dream. There is another well-known speech just like this one by Abraham Lincoln called The Gettysburg Address. After attentively analyzing, comparing, and contrasting these two fundamental speeches in history, the readers have developed a question: how are these speaker’s perspectivesRead MoreKings Speech By Martin Luther King, Jr.805 Words   |  4 Pagesprimary source that is presented through a speech. It was co-written and delivered by Martin Luther King, Jr., an American Baptist minister, spokesperson and social activist who led U.S. Civil Rights Movement from the mid-1950s until 1968 where he was assassi nated. He was also the leader the Southern Christian Leadership Conference (SCLC), a group committed to achieving equality for African-Americans through peaceful protests. Although he had protested and delivered several speeches, he wanted this oneRead MoreLincoln s Impact On The Civil War1564 Words   |  7 Pages Abraham Lincoln Research Paper During the Civil War, was Abraham Lincoln the cause or the cure? Abraham Lincoln, the man that hit right path toward life while earning respect. He worked hard most of his life and at law, and as a president to keep our nation in one during the Civil War. He had the mindset to get where he needed to go. He lived a long and resentful life full of problems that he fixed. Lincoln’s early life, Lincoln enters presidency, Lincoln’s impact on the Civil War as a presidentRead MoreLincoln s Impact On The Civil War1542 Words   |  7 PagesAbraham Lincoln Research Paper Who was the Greatest President that ever lived! Abraham Lincoln. Abraham Lincoln was a very well respected man at an early age. He worked hard most of his life and worked hard in law, and as a president to keep our nation in one during the Civil War. He had the mindset to get where he needed to go. He lived a long and resentful life full of problems that he fixed. Lincoln’s early life, Lincoln enters presidency, Lincoln’s impact on the Civil War as a president, Lincoln’s

King Hammurabi of Babylonia - Biographical Profile

King Hammurabi was an important Babylonian king known best for an early law code, that we refer to by his name. He united Mesopotamia and turned Babylonia into an important power. Some refer to Hammurabi as Hammurapi Code of Hammurabi Hammurabi is now synonymous with his code of laws, referred to as the Code of Hammurabi. Five columns of the stele on which his laws were written (inscribed) have been erased. Scholars estimate the total number of legal judgments contained on the stele when it was intact would have been around 300. The stele may not actually contain  laws, per se, as judgments made by Hammurabi. By recording the judgments he made, the stele would have served to testify to and honor King Hammurabis acts and deeds. Hammurabi and the Bible Hammurabi may have been the Biblical Amraphel, King of Sennaar, mentioned in the Bible book of Genesis. Hammurabi Dates Hammurabi was the sixth king of the First Babylonian dynasty -- about 4000 years ago. We dont know for sure when -- during a general period running from 2342 to 1050 B.C. -- he ruled, but the standard Middle Chronology puts his dates at 1792-1750. (Put that date in context by looking at the major events timeline.) [Source] Military Accomplishment of Hammurabi In the 30th year of his reign, Hammurabi removed his country from vassalage to Elam by obtaining a military victory against its king. He then conquered the land west of Elam, Iamuthala, and Larsa. Following these conquests, Hammurabi called himself King of Akkad and Sumer. Hammurabi also conquered Rabiqu, Dupliash, Kar-Shamash, Turukku (?), Kakmum, and Sabe. His kingdom extended to Assyria and northern Syria. More Accomplishments of Hammurabi In addition to being a warrior, Hammurabi built temples, dug canals, promoted agriculture, established justice, and promoted literary activity.

Top 10 Inventions in Ancient Human History

Herman Miller Case Study Essay - 3539 Words

Herman Miller 1. Do a 5 Forces analysis of the office furniture industry. In Porter’s Five Forces Model, the forces are listed as Risk of Entry, Bargaining Power of Suppliers, Bargaining Power of Buyers, Threat of Substitutes, and Rivalry among Established Firms. For Herman Miller, the rivalry between the established firms is high, and the most important force in their industry. Design is the key feature in the furniture industry, so the company that can come out with new and favored designs will win out in market share and profits. The company that is able to continually win the design battle will have the opportunity to establish brand loyalty and clout, creating a buffer for future downfalls in the economy, entry of new†¦show more content†¦3. What are the key industry life-cycle factors in the office furniture industry, and how should Herman Miller respond? The office furniture life cycle is a mature industry that has been established since the earlier part of the twentieth century. As such, the factors that affect Herman Miller are ones that affect industries within a mature industry. The main factors that affect Herman Miller are its ability to minimize costs, adjust to volatile changes in demand, and to maintain its brand loyalty. Throughout its history, Herman Miller has used a system of employee empowerment to develop new ideas that would, in the long run, minimize costs and increase profitability. Committees were created that could share ideas on improvement, as well as a plan for employee. As time went on, this structure was updated, but the core idea remained the same; giving employees platforms with which to share their ideas on how to better the company. Herman Miller also began a policy with which employees became shareholders within the company. The benefits of empowering the employees are obvious. With this policy it became possible for employees to recognize areas that might need improved that management might have missed. It gives the employees a sense of purpose that goes beyond their job, and has the employees tuned into the overall success of theShow MoreRelatedHerman Miller Case Study1175 Words   |  5 PagesHerman Miller Inc. Financial Analysis: Herman Miller Inc. Fiscal Years Ending | May 29, 2010 | May 29, 2009 | May 31, 2008 | June 2, 2007 | June 3, 2006 | |    |    |    |    |    | Profitability Ratios |    |    |    |    |    | Gross Profit Margin | 32.5% | 32.4% | 34.7% | 33.7% | 33.1% | Operating profit margin | 71.6% | 75.2% | 77.5% | 76.7% | 76.0% | Net Profit margin | 2.1% | 4.2% | 7.6% | 6.7% | 5.7% | Return on total assets | 6.5% | 12.2% | 21.8% | 21.4% | 16.9% | Return on stockholderRead MoreHerman Miller Company Case Study3089 Words   |  12 Pagesï » ¿Herman Miller 1 herman miller case study 1.0 Internal Analysis 1.1 Timeline The Herman Miller Company operated as the Star Furniture Company in Michigan in 1905. It was named the Michigan Start Furniture Company in 1909. In 1919, Dirk Jan Du Pree became its president. In 1923, his father-in-law Herman Miller bought the majority shares in the company and it was renamed to the Herman Miller Furniture Company. Since then, under the leadership of Du Pree, the company has continuously adopted innovativeRead MoreHerman Miller Case Study Essay1260 Words   |  6 PagesCase Six: Southwest Airlines Introduction Herman Miller has a deep-rooted history as a quality manufacturer of office furniture. The company has been recognized on Fortune’s â€Å"Most Admired Companies,† and â€Å"100 Best Companies to Word For† lists, as well as Fast Company’s â€Å"Most Innovative Companies† list (Shipper, Manz, Adams, Manz, 2011). Due to the company’s innate ability to reinvent itself, Herman Miller has been able to stay relevant through the years despite the great depression and severalRead MoreHerman Miller Case Study Essay1040 Words   |  5 PagesNAME: Koray Kendir CASE 7: Herman Miller Inc.: The Reinvention and Renewal of an Iconic Manufacturer of Office Furniture 1. BACKGROUND INFORMATION |Timeframe |Country(s) Involved |Key Individuals Titles |Company Type Size | | | | | | |1905 to present |United States |Brian WalkerRead MoreHerman Miller Inc Case Study Essay1167 Words   |  5 Pagesemployees are often eligible to switch job positions within their companies. Even when employment is at will, permanent employees of large companies are generally protected from abrupt job termination by severance policies, like advance notice in case of layoffs, or formal discipline procedures. They may be eligible to join a union, and may enjoy both social and financial benefits of their employment. Lifelong employment facilitates long-term growth for employees, companies and industries. It developsRead MoreHerman Miller1502 Words   |  7 PagesSection 1: Problem Statement When Mike Volkema, CEO of Herman Miller, abruptly attempted to appoint Gary Van Spronsen to executive vice president of offer development and marketing, Volkema was hesitant to get involved. Since 1992, Van Spronsen had worked feverishly to build a leader in the office furniture industry in the Herman Miller subsidiary SQA. Not only did Van Spronsen create the traction that prompted better customer service, a tailored product line and design process, but he also transformedRead MoreThe Merger Of Two Competing Hospitals1265 Words   |  6 PagesThis case study is about the merger of two competing hospitals, Porter Regional Medical Center (PRMC) and Banner Regional Medical Center (BRMC). PRMC is located on the east side of town, the 188,000 square foot facility sits on 63 acres of land, and houses 110 hospital beds. BRMC is located on the west side of town, the 561,366 square foot facility contains 154 beds, and sits on 6 acres of land. BRMC is faced with the dilemma of aging faciliti es. It has been granted the funds to renovate the facilityRead MoreA New Ceo Of The New Hospital1214 Words   |  5 PagesThis case study is about two merging hospitals Porter Regional Medical Center (PRMC) and Banner Regional Medical Center (BRMC) that are merging together but were once competitors. PRMC is located on the east side of town which consisted on 110 hospital beds with 188,000 square feet of facility space and 63 acres of land. BRMC is located on the west side of town with 154 patient beds, with 561,366 square feet of space and 6 acres of land; however, BRMC faces the dilemma of aging facilities and isRead More Herman Miller. Essay795 Words   |  4 Pages Herman Miller: Role Model in Employee and Environmental Relations Case Summary and Questions for debate †¢nbsp;nbsp;nbsp;nbsp;nbsp;The company had been a model for almost 70 years – until the 1990’s EMPLOYEE RELATIONS †¢nbsp;nbsp;nbsp;nbsp;nbsp;Used as example of superb employee relations in business text books like onbsp;nbsp;nbsp;nbsp;nbsp;A Passion for Excellence onbsp;nbsp;nbsp;nbsp;nbsp;The 100 Best Companies to Work For in America †¢nbsp;nbsp;nbsp;nbsp;nbsp;InterestingRead MoreThe Production Processes, Human Resources, Marketing, And Design Processes3169 Words   |  13 PagesHerman Miller has been in the business for over 90 years and is known for its innovation and design processes. Through more than a few name changes, changes in leadership, and difficult economic times, Herman Miller has managed to keep its hold on the market. It remains the leader in innovation and design processes by remaining committed to Research and Development and continues to commit to it even through rough financial times. There will be several areas of focus during this analysis including

The War between Fox News Channel and Obama Free Essays

The war between Fox News Channel and Obama began when Obama’s administration fired back against Fox, saying that Fox is ‘biased’ and not a ‘real news station’. Rahm Emanuel, the chief staff of president Obama said, â€Å"It is not a news organization so much as it has a perspective†. This dispute sparked controversial arguments from the public regarding the president’s decision to attack Fox channel. We will write a custom essay sample on The War between Fox News Channel and Obama or any similar topic only for you Order Now This also brings our attention to the news reporting channels like Fox and MSNBC. Are they really reliable? Are they ‘reporting’ the news, or simply giving their biased opinions? First of all, I do not think it is a good move for Obama and the White House to attack Fox news. For a president to attack a cable network is a very odd move to make because they are at a different status and levels in our society. Even though Obama’s claims might be true, I still feel that it is a bit arrogant to attack a person or organization that does not hold as much power as you. Furthermore, Obama is actually helping Fox’s ratings go up. Fox is receiving free publicity because the famous saying, ‘any publicity is good publicity’ is true. The public quarrel between Fox and the president brings up another concern and issue in journalism: the accuracy and quality of news reporting. Since I only moved to Boston a few months ago, I am not very familiar with the US news channels. I decided to compare Fox and MSNBC to see which network is less opinionated and biased. After a bit of research, I discovered that Fox is more conservative, and MSNBC is more liberal, however, both networks offer news and commentary. Their news stories are all very opinionated and their opinions are often influenced by their beliefs and values. This type of reporting is not ‘true’ reporting. Hopefully, people watch the Fox to be entertained, rather to be informed. True journalism should report both sides of the story, allowing readers themselves to feel what is right and what is wrong. Journalism should be a report of unbiased facts. Fox, MSNBC, and many other news networks will continue to be biased and opinionated in their news reports. What we can do as viewers, in attempt to avoid media bias, is to branch out and listen to a variety of news outlets, to learn to be well rounded in where we get our news. How to cite The War between Fox News Channel and Obama, Essays

Enforcement of Accounting Standards †Free Samples to Students

Question: Discuss about the Enforcement of Accounting Standards. Answer: Introduction: Analysing over the financial terminology and techniques are required for every organization. It assists the company to analyze various aspects and the position of the comapny in terms of finance. Financial analysis could be done by the chief financial officer of an organization through using the various methods and the techniques. According to the Higgins (2012), financial analysis could be done through trend analysis, horizontal analysis, ratio analysis, capital budgeting analysis, capital structure analysis, cost of company analysis, WACC analysis etc. Further, it has also been found that analyzing the market and making a better decision according to the economy position is also required for a business. In this report, it has been analyzed that how the financial terminology and techniques assist an organization to make various better decisions. Further, it has also been analyzed that how the audited financial statements affects the decisions and the choices of the investors and financial analysts about the investment in the company. More, for preparing this report, Unilever Limited has been taken into consideration. The study of management and financial accounting has been done over the company to make better decision about the performance and the position of the company (Fulin, 2011). Firstly, the audited financial statement of the company has been analyzed and further, the study has been conducted over the various strategies and policies to analyze the performance of the company. This report would depict about the various problems which has been faced by the company and the way through which, these problems could be overcome by the company. Further, it has also been found that the management and financial accounting evaluation assist a company to make various better choices. Company and industry overview: Unilever N.V. is a consumer goods company. Headquarter of the company is in Britain. This company has various subsidiaries companies which are performing their operations into various other countries. The main products of the Unilever are beverages, food products, personal care products, cleaning agents etc. According to the current report, it has been found that this company is the largest company in segment of consumer goods. This company is one of the oldest global companies (Morningstar, 2017). Currently, this company is performing in 190 countries and the diversification of the company is still ongoing. Further, it has also been analyzed that the 400 brands are owned by this company and the turnover of the company was Euro 50 billion in 2016 (Engle and Hunton, 2015). Further, the study has been done over consumer goods industry of company and it has been found that this industry is continuously enhancing its business. Growth rate of consumer goods industry is quite attractive. F uture trends of the industry explain that position of the industry would be superior in near future. Further, the study has been done over financial statement of the company to analyze the performance and stability and profitability position of the company. This study has been done to analyze the position and the strategy of the company. In this report, various managerial accounting and financial accounting methods have been conducted over the company to analyze the performance and the position of the company (Elmuti and Kathawala, 2001). Following are the audited financial statement of the company: UNILEVER NV ADR (UN) CashFlowFlag INCOME STATEMENT Fiscal year ends in December. EUR in thousands except per share data. 2014-12 2015-12 2016-12 Revenue 48436000 53272000 52713000 Cost of revenue 30229000 Gross profit 48436000 53272000 22484000 Operating expenses Sales, General and administrative 14683000 Total operating expenses 14683000 Operating income 48436000 53272000 7801000 Interest Expense 568000 Other income (expense) -40790000 -46052000 236000 Income before taxes 7646000 7220000 7469000 Provision for income taxes 2131000 1961000 1922000 Net income from continuing operations 5515000 5259000 5547000 Other -344000 -350000 -363000 Net income 5171000 4909000 5184000 Net income available to common shareholders 5171000 4909000 5184000 Earnings per share Basic 1.82 1.73 1.83 Diluted 1.79 1.72 1.82 Weighted average shares outstanding Basic 2841209 2837572 2840200 Diluted 2888827 2854070 2853900 EBITDA 7980000 7515000 9501000 UNILEVER NV ADR (UN) CashFlowFlag BALANCE SHEET Fiscal year ends in December. EUR in thousands except per share data. 2014-12 2015-12 2016-12 Assets Current assets Cash Cash and cash equivalents 3382000 Short-term investments 599000 Total cash 3981000 Receivables 5310000 5034000 3329000 Inventories 4278000 Deferred income taxes Other current assets 7037000 7652000 2296000 Total current assets 12347000 12686000 13884000 Non-current assets Property, plant and equipment Gross property, plant and equipment 21207000 Accumulated Depreciation -9534000 Net property, plant and equipment 11673000 Equity and other investments 760000 Goodwill 17624000 Intangible assets 22174000 25059000 9809000 Deferred income taxes 1286000 1185000 1354000 Prepaid pension benefit 694000 Other long-term assets 12220000 13368000 631000 Total non-current assets 35680000 39612000 42545000 Total assets 48027000 52298000 56429000 Liabilities and stockholders' equity Liabilities Current liabilities Short-term debt 5266000 Capital leases 9000 Accounts payable 13788000 8591000 Taxes payable 1081000 1127000 1312000 Accrued liabilities 3655000 Other current liabilities 18561000 5104000 1723000 Total current liabilities 19642000 20019000 20556000 Non-current liabilities Long-term debt 10933000 Capital leases 134000 Deferred taxes liabilities 2061000 Accrued liabilities 159000 Pensions and other benefits 3947000 3254000 3867000 Minority interest 612000 643000 626000 Other long-term liabilities 10175000 12943000 1739000 Total non-current liabilities 14734000 16840000 19519000 Total liabilities 34376000 36859000 40075000 Stockholders' equity Common stock 484000 Additional paid-in capital 134000 Retained earnings 23179000 Accumulated other comprehensive income 13651000 15439000 -7443000 Total stockholders' equity 13651000 15439000 16354000 Total liabilities and stockholders' equity 48027000 52298000 56429000 UNILEVER NV ADR (UN) Statement of CASH FLOW Fiscal year ends in December. EUR in thousands except per share data. 2014-12 2015-12 2016-12 Cash Flows From Operating Activities Net income 5547000 Depreciation amortization 1464000 Stock based compensation 198000 Inventory 190000 Accounts payable -281000 Other working capital 142000 Other non-cash items 5543000 7330000 -213000 Net cash provided by operating activities 5543000 7330000 7047000 Cash Flows From Investing Activities Investments in property, plant, and equipment -1804000 Property, plant, and equipment reductions 158000 Acquisitions, net -1701000 Purchases of investments -208000 Sales/Maturities of investments 173000 Purchases of intangibles -232000 Other investing activities -341000 -3539000 426000 Net cash used for investing activities -341000 -3539000 -3188000 Cash Flows From Financing Activities Debt issued 6761000 Debt repayment -5248000 Common stock repurchased Dividend paid -4081000 Other financing activities -5190000 -3032000 -505000 Net cash provided by (used for) financing activities -5190000 -3032000 -3073000 Effect of exchange rate changes -146000 -541000 284000 Net change in cash -134000 218000 1070000 Cash at beginning of period 2044000 1910000 2128000 Cash at end of period 1910000 2128000 3198000 Free Cash Flow Operating cash flow 5543000 7330000 7047000 Capital expenditure -2036000 Free cash flow 5543000 7330000 5011000 Through analyzing the above statement of the company, it has been found that the position of the company has been enhanced in last 3 years. Through the analysis over the statement of the company, it has been found that various changes have taken position into the performance of the company. Through the income statement of the company, it has been found that the revenues of the company have been highest in 2015. Further, it has also been found that the net income of the company is highest in 2016 (Dyckman and Zeff, 2014). More, through this study, it has also been found that the earnings of the company are highest in 2016. Through the entire evaluation over the income statement of the company, it has also been found that the performance and the profitability position of the company have been enhanced in last 3 years. For analyzing the performance of the company in a decent way, trend analysis and vertical analysis study has also been done over company. (Calculations have been given in appendix). Through the vertical analysis calculations, it has been found that income statement of the company expresses that the level of expenses of the company has been lower from 2015 and 2014 in 2016 in context of total revenues of the company. Further, the analysis explains that net income of the company has also been enhanced in 2016. The current net profit margin of the company is 9.83% which used to be 9.21% in 2015 (Deegan, 2017). Further, the horizontal analysis of the company explains that the changes are quite higher in the income statement of the company. The gross profit of the company has been lower in 2016 by 57.79%. Though, the expenses of the company has also been lower and lastly, the analysis over net profit of the company explains that the total profit of the company has been enhanced by 5.90% in 2016. And it expresses that the position of the company has been superior from last 2 years. Further, the balance sheet of the company has been evaluated and it has been found that the total assets of the company have been highest in 2016. Further, it has also been found that the total liabilities of the company are highest in 2016 (Du and Girma, 2009). More, through this study, it has also been found that the total stockholders equity of the company is highest in 2016. Through the entire evaluation over the balance sheet of the company, it has also been found that the performance and the profitability position of the company have been enhanced in last 3 years (Deegan, 2013). In addition, for analyzing the performance and worth of the company, trend analysis and vertical analysis study has also been done over company. (Calculations have been given in appendix). Through the vertical analysis calculations, it has been found that balance sheet of the company expresses that the level of current assets of the company has been enhanced from 2015 and 2014 in 2016 in context of total assets of the company. Further, the analysis explains that shareholder equity of the company has been lowered a bit in 2016. On the other hand, total liabilities of the company have also been enhanced and depict about a better position of the company. Further, the horizontal analysis of the company explains that the changes are quite higher in the balance sheet of the company. The total assets of the company have been enhanced in 2016 by 7.9% (Appendix). Though, the total liabilities of the company have also been enhanced by 8.73% and lastly, the analysis over total shareholder equity of the company explains that the enhancement rate of equity of the company is 7.90% in 2016. And it expresses that the position of the company has been superior from last 2 years (Deegan, 2013). Lastly, the cash flow statement of the company has been evaluated and it has been found that the total operating cash flow of the company have been highest in 2016. Further, it has also been found that the investing cash flow of the company is lowest in 2016. More, through this study, it has also been found that the total financing activities of the company is lowest in 2016 (De Haan and Amtenbrink, 2011). Through the entire evaluation over the cash flow statement of the company, it has also been found that the performance and the profitability position of the company have been enhanced in last 3 years. Evaluation of financial performance: Further, the evaluation study has been done over the financial data of the company to evaluate the performance of the company and it has been analyzed that the following changes have taken place into the position of the company in last 3 years: Financial Data Description Unilever Limited (Euro) 2014 2015 2016 Revenue 4,84,36,000 5,32,72,000 5,27,13,000 Cost of goods sold - - 3,02,29,000 Gross profit 4,84,36,000 5,32,72,000 2,24,84,000 Operating profit 4,84,36,000 5,32,72,000 78,01,000 Net profit 51,71,000 49,09,000 51,84,000 Inventory - - 42,78,000 Current assets 1,23,47,000 1,26,86,000 1,38,84,000 Receivables 53,10,000 50,34,000 33,29,000 Current liabilities 1,96,42,000 2,00,19,000 2,05,56,000 Payables - 1,37,88,000 85,91,000 Equity 1,36,51,000 1,54,39,000 1,63,54,000 Total liabilities 3,43,76,000 3,68,59,000 4,00,75,000 Total assets 4,80,27,000 5,22,98,000 5,64,29,000 Description Formula Unilever Limited 2014 2015 2016 Profitability Net margin Net profit/revenues 10.68% 9.21% 9.83% Return on equity Net profit/Equity (Arnold, 2013) 37.88% 31.80% 31.70% Liquidity Current ratio Current assets/current liabilities 0.63 0.63 0.68 Quick Ratio Current assets-Inventory/current liabilities 0.63 0.63 0.47 Efficiency Receivables collection period Receivables/ Total sales*365 40.01 34.49 23.05 Payables collection period Payables/ Cost of sales*365 103.73 Asset turnover ratio Total sales/ Total assets 1.01 1.02 0.93 Solvency Debt to Equity Ratio Debt/ Equity 2.52 2.39 2.45 Debt to assets Debt/ Total assets 0.72 0.70 0.71 (De Haan and Amtenbrink, 2011) Through, the above analysis of the company, it has been found that the liquidity position of the company has been changed from 2014 in 2016. This analysis depict that the current position of the liquidity of the company has been changed and it has been better in 2016 (Deegan, 2013). Further, it has also been found that the profitability position of the company has been changed from 2014 in 2016. This analysis depict that the current position of the profitability of the company has been changed and the current position of the company has been lowered in 2016 than 2014 and 2015 (Bertomeu, Darrough and Xue, 2017). More, the efficiency position and solvency position of the company has also been analyzed and it has been found that the efficiency position of the company has been better than last years (Davies and Crawford, 2011). The cash conversion cycle of the company has also been better. More, it has been found that the working capital of the company has also been better in 2016. Lastly, the solvency position of the company has also been analyzed and it has been found that the debt position, equity positive, total assets position etc of the company has been improved in 2016 than last 3 years (Brealey, Myers and Marcus, 2007). Through the above analysis, it has been found that the performance and the position of the company on various levels have been better (Borio, 2014). Still, the company is suggested to make few changes into the performance of the company. Further, the strategic position of the company has been analyzed and for analyzing the strategic position of the company, trend analysis has also been done over the company. Following are the calculations of the strategic position of the company: UNILEVER NV ADR (UN) CashFlowFlag INCOME STATEMENT Fiscal year ends in December. EUR in thousands except per share data. 2014-12 2015-12 2016-12 Revenue 48436000 9.98% 53272000 -1.05% 52713000 Cost of revenue 30229000 Gross profit 48436000 9.98% 53272000 -57.79% 22484000 Operating expenses Sales, General and administrative 14683000 Total operating expenses 14683000 Operating income 48436000 9.98% 53272000 -85.36% 7801000 Interest Expense 568000 Other income (expense) -40790000 12.90% -46052000 -100.51% 236000 Income before taxes 7646000 -5.57% 7220000 3.45% 7469000 Provision for income taxes 2131000 -7.98% 1961000 -1.99% 1922000 Net income from continuing operations 5515000 -4.64% 5259000 5.48% 5547000 Other -344000 1.74% -350000 3.71% -363000 Net income 5171000 -5.07% 4909000 5.60% 5184000 Net income available to common shareholders 5171000 -5.07% 4909000 5.60% 5184000 Earnings per share Basic 1.82 -4.95% 1.73 5.78% 1.83 Diluted 1.79 -3.91% 1.72 5.81% 1.82 Weighted average shares outstanding Basic 2841209 -0.13% 2837572 0.09% 2840200 Diluted 2888827 -1.20% 2854070 -0.01% 2853900 EBITDA 7980000 -5.83% 7515000 26.43% 9501000 UNILEVER NV ADR (UN) CashFlowFlag BALANCE SHEET Fiscal year ends in December. EUR in thousands except per share data. 2014-12 2015-12 2016-12 Assets Current assets Cash Cash and cash equivalents 3382000 Short-term investments 599000 Total cash 3981000 Receivables 5310000 -5.20% 5034000 -33.87% 3329000 Inventories 4278000 Deferred income taxes Other current assets 7037000 8.74% 7652000 -69.99% 2296000 Total current assets 12347000 2.75% 12686000 9.44% 13884000 Non-current assets Property, plant and equipment Gross property, plant and equipment 21207000 Accumulated Depreciation -9534000 Net property, plant and equipment 11673000 Equity and other investments 760000 Goodwill 17624000 Intangible assets 22174000 13.01% 25059000 -60.86% 9809000 Deferred income taxes 1286000 -7.85% 1185000 14.26% 1354000 Prepaid pension benefit 694000 Other long-term assets 12220000 9.39% 13368000 -95.28% 631000 Total non-current assets 35680000 11.02% 39612000 7.40% 42545000 Total assets 48027000 8.89% 52298000 7.90% 56429000 Liabilities and stockholders' equity Liabilities Current liabilities Short-term debt 5266000 Capital leases 9000 Accounts payable 13788000 8591000 Taxes payable 1081000 4.26% 1127000 16.42% 1312000 Accrued liabilities 3655000 Other current liabilities 18561000 -72.50% 5104000 -66.24% 1723000 Total current liabilities 19642000 1.92% 20019000 2.68% 20556000 Non-current liabilities Long-term debt 10933000 Capital leases 134000 Deferred taxes liabilities 2061000 Accrued liabilities 159000 Pensions and other benefits 3947000 -17.56% 3254000 18.84% 3867000 Minority interest 612000 5.07% 643000 -2.64% 626000 Other long-term liabilities 10175000 27.20% 12943000 -86.56% 1739000 Total non-current liabilities 14734000 14.29% 16840000 15.91% 19519000 Total liabilities 34376000 7.22% 36859000 8.73% 40075000 Stockholders' equity Common stock 484000 Additional paid-in capital 134000 Retained earnings 23179000 Accumulated other comprehensive income 13651000 13.10% 15439000 -148.21% -7443000 Total stockholders' equity 13651000 13.10% 15439000 5.93% 16354000 Total liabilities and stockholders' equity 48027000 8.89% 52298000 7.90% 56429000 (Brigham and Ehrhardt, 2013) Through the above analysis, it has been found that this company is required to enhance the total current assets to manage the liquid position of the company (Brigham and Michael, 2013). Further, the chief financial officer of the company is required to evaluate the internal and external aspect and the market situation to make a better position of the company in the market. The costing of the product must be enhanced by the company to manage the revenues of the company (Brigham and Houston, 2012). Further, it has also been analyzed that the cash flow of the company is negative and thus the financial officer of the company must make the new strategies and policies to manage the cash conversion cycle of the company (Bromwich and Bhimani, 2005). This would help the comapny to enhance the cash flow of the comapny as well. More, through the above analysis, it has also been found that the various positions of the company have been changed in last 2 years (Brown, Preiato and Tarca, 2014). More, it has been found that the new policies and strategise are required to be done by the chief financial officer to manage the position of the company and this new policies would also help the company to make the performance of the company better (Bui, Petersen, Poulsen and Gazerani, 2016). Conclusion: Further, through this study, it has also been found that this company is required to enhance the total current assets to manage the liquid position of the company. Further, the chief financial officer of the company is required to evaluate the internal and external aspect and the market situation to make a better position of the company in the market. The costing of the product must be enhanced by the company to manage the revenues of the company. Further, it has also been analyzed that the cash flow of the company is negative and thus the financial officer of the company must make the new strategies and policies to manage the cash conversion cycle of the company. This would also help the comapny to enhance the cash flow. More, through the above analysis, it has also been found that the various positions of the company have been changed in last 2 years. More, it has been found that the new policies and strategise are required to be done by the chief financial officer to manage the position of the company and this new policies would also help the company to make the performance of the company better. Uniliver NV is managing its business and the performance in improved manner and few changes into position of the company would help the company more t increase the position of the company in the market. References: Arnold, G., 2013.Corporate financial management. Pearson Higher Ed. Bertomeu, J., Darrough, M. and Xue, W., 2017. Optimal conservatism with earnings manipulation. Contemporary Accounting Research, 34(1), pp.252-284. Borio, C., 2014. The financial cycle and macroeconomics: What have we learnt?. Journal of Banking Finance, 45, pp.182-198. Brealey, R., Myers, S.C. and Marcus, A.J., 2007. FundamentalsofCorporate Finance. Mc Graw Hill, New York. Brigham, E.F. and Ehrhardt, M.C., 2013.Financial management: Theory practice. Cengage Learning. Brigham, F., and Houston.J. 2012.Fundamentals of financial management. Cengage Learning. Brigham, F., and Michael C. 2013.Financial management: Theory practice. Cengage Learning. Bromwich, M. and Bhimani, A., 2005.Management accounting: Pathways to progress. Cima publishing. Brown, P., Preiato, J. and Tarca, A., 2014. Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy. Journal of Business Finance Accounting, 41(1-2), pp.1-52. Bui, S.B.D., Petersen, T., Poulsen, J.N. and Gazerani, P., 2016. Headaches attributed to airplane travel: a Danish survey. The journal of headache and pain, 17(1), p.33. Davies, T. and Crawford, I., 2011. Business accounting and finance. Pearson. Davies, T. and Crawford, I., 2011.Business accounting and finance. Pearson. De Haan, J. and Amtenbrink, F., 2011. Credit rating agencies. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Deegan, C., 2017. Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical Perspectives on Accounting, 43, pp.65-87. Du, J. and Girma, S., 2009.Source of finance, growth and firm size: evidence from China(No. 2009.03). Research paper/UNU-WIDER. Dyckman, T.R. and Zeff, S.A., 2014. Some methodological deficiencies in empirical research articles in accounting. Accounting Horizons, 28(3), pp.695-712. Elmuti, D. Kathawala, Y. 2001. An overview of strategic alliances.Management Decision,vol. 39, no. 3, pp. 205-217. Engle, T.J. and Hunton, J.E., 2015. Retraction: The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances. AUDITING: A Journal of Practice Theory, 34(3), pp.201-201. Fulin, S. 2011. Preface by SHANG Fulin. Corporate Governance of Listed Companies in China, 9-10. Gitman, L.J. and Zutter, C.J., 2012.Principles of managerial finance. Prentice Hall. Higgins, R. C., 2012.Analysis for financial management. McGraw-Hill/Irwin. Morningstar. 2017. Unilever NV. Retrieved from https://financials.morningstar.com/income-statement/is.html?t=UNregion=usaculture=en-US available as on 26th Nov 2017.

Personality Traits and Chronotype on People †Case Study

Question: Discuss about the Association of Personality Traits and Chronotype on Peoples Procrastination about Going to Bed. Answer: Introduction The tendency to procrastinate is a problematic and prevalent occurrence among all individuals. Children procrastinate, youths do it and adults are not left behind also. Procrastination happens in a wide range of activities. Figures indicate that 46 % of students in colleges are reported to procrastinate on various academic responsibilities (Oginska and Oginska-Bruchal, 2014). About 10 % of the adults within the population are chronic procrastinators. The problem with procrastination, as studies indicate is that procrastinators perform poorly within work activities and even in academic achievements. Procrastination does not only revolve around workplaces, academic responsibilities or in the assigned tasks but also during the time one is required to go to bed. This is commonly referred to as bedtime procrastination. The definition of bedtime procrastination is the failure to go to bed within the time that is intended when there are no external circumstances preventing the individual fr om doing so. People worldwide do not get adequate sleep as they are required. The current society is the kind which burns candles at both ends. Individuals are awake all night working, studying and having fun. According to Kroese, Evers, Adriaanse and de Ridder (2016), there are serious physical and mental health consequences for people with insufficient sleep. Research indicates that insufficient sleep plays part in memory and concentration problems of individuals, obesity and cardiovascular problems (Killgore, 2014). Due to these problems arising from bedtime procrastination, most research studies have concentrated on trying to understand factors that determine sleep behavior. Most studies have related bedtime procrastination to sleeping disorders, working nightshifts and other external factors. This leaves a gap as to whether chronotype and personality of persons influences bedtime procrastination. This study however tries to address this gap by other studies by determining whether going or no t going to bed is associated with an individuals personality traits or chronotype. Studies have indicated that even though some people would like to go to be early so that they may have enough sleep, they usually go to bed late. Personality traits of these individuals may be the cause of their procrastination. Kroese et al. (2016) found out that lack of sufficient sleep and the actual amount of hours one sleeps is related to self-regulation and personality. Self-regulation is a human trait which enables individuals to override responses so that they may live up to social as well as other standards. The personality traits make individuals appear as ether evening owls or morning larks. Randler (2008) suggested that five personality traits determine an individuals bedtime procrastination. The big five factor model identifies the personality traits as conscientiousness, agreeableness, openness, neuroticism and extraversion. Despite the distribution of the big five inventory (BFI), very few studies have been carried out on the association between morningness- eveningness and bedtime procrastination. Randlers study indicates that agreeableness correlates with morningness in a correlation of zero-order; and conscientiousness best predicts chronotype. Randler (2008) defines chronotype as the behavioral manifestation which underlies myriad physical processes circadian rhythms. People are known to have a chronotype, where an individual sleeps during a certain duration of the 24-hour period. Oginska and Oginska-Bruchal (2014) point out that higher conscientiousness are morning types. In contrast to extraversion, individuals with conscientiousness traits are also diurnal types. Since most research studies have focused on the determinants of insufficient sleep and its effects, this study aims to establish a clear association of chronotype, personality traits as well as bedtime procrastination. Hypotheses It was hypothesized that bedtime procrastination would be positively correlated with openness and neuroticism, and negatively correlated with morningness, Conscientiousness, extraversion and agreeableness. Objective This study purposes to determine the relationship between bedtime procrastination, personality traits and chronotype. Research Question How does chronotype and personality traits relate to bedtime procrastination? Method Participants Participants were recruited into the study using an online workplace website which can be used to conduct research. The workplace employees are highly diverse than samples within the internet and they yield data of high quality in psychological research. There were three hundred and thirty individuals who participated in the survey: 58 males; 270 females, 1 identified as other and 1 missing sex data. The participants were aged between 18 and 64 (M=27.67 years, SD=9.88; median age 23 years). During analysis, data from ten individuals were excluded from the analysis, that is, ten participants whose sex data was missing. 17.58 percent of the remaining participants were male with an age of between 18-64 years and 82.42 percent were female in the same age bracket. This represents a standard deviation of 9.88 and a median of 23 years. Procedure The survey was displayed within the website and availed to those individuals who participated to initial tasks that were involved to ensure that data collected was of high quality. Task experimenter approved the completed tasks based on the reliability and accuracy judgement. Participants earned 70INR for completing a 20-min survey. Questionnaire The demographics included marital status (separated, single, married, and widowed), age, sex, ethnicity, employment status and education. The participants had to also indicate the number of children they live with who were below the age of five years. Bedtime procrastination was measured using and 9-item scale that was developed. Answers were provided on a five point scale that ranged from 1 (No) to 5 (daily). Sleep outcomes were also assessed. To assess hours of sleep, participants were asked to indicate the average number of hours they sleep during weekdays. This was answered using a 7-point scale that ranged from 10 hours. A single item (how many days are you tired every week?) was used to assess daytime fatigue. In order to assess experienced sleep insufficiency, one item was used (how many days a week do you sleep too little?). A five-point scale was used to measure the last two questions (0; 1-2; 3-4; 5-6; 7). Five personality traits were assessed using the small version of big five inventory (BFI). Based on the Neo-FFI, the shortened Neo-FFI scale was a 10-item questionnaire with two items for each personality dimension (extraversion, agreeableness, openness, neuroticism and conscientiousness). In order to assess bedtime procrastination, a bedtime procrastination scale was used as described by Kroese et al. (2016). Chronotype was assessed using the composite scale of morningness (Smith, Reilly Midkiff, 1989). Results Descriptive Statistics: Table 1: Participants Scores Bedtime Procrastination Scale had a total of 9 items. It was a Self-report measure that used 5-point Likert items where 1 = (almost) never and 5 = (almost) always. A mean score was derived from the 9 items where higher scores indicated higher levels of procrastination. The Composite Scale of Morningness had a total of 13 items. The Self-report measure that begins with the instruction: Please check the response for each item that best describes you. Each item has a unique set of Likert-type response options. The score were obtained by summing the items and had a possible range from 13 (extreme eveningness) to 55 (extreme morningness). The Neo-FFI used for personality traits had a total number of 60 items. There were 5 sub-scales with 12 items per trait scale. There was also a Self-report measure that used a 5-point Likert scale where 0 = strongly disagree, 1 =Disagree, 2 = Neutral, 3 = Agree, 4 = strongly agree. Scores for each of the 5 factors were obtained by summing participants responses on each of the 12 relevant items (some items are reverse coded). The possible range of scores for each factor is 0 to 48 where higher scores indicate higher levels of the named trait. Table 2 indicates result analysis. Table 2: Correlations of all Variables in the Study Discussions According to table 3 below, about 30 percent of the reported samples slept six hours or less during weekday nights. 84 percent felt that they slept very little once every week. 40 percent reported that they slept very little 3-4 days or more every week. These data confirms that there was insufficient sleep in the general population. The participants also had moderate bedtime procrastination levels (M = 2.8, SD = 0.8) showing that a large part of the population commonly experience this. Table 3: Correlation between Personality Traits Length of sleep during the week day r p N Openness 0.003 0.9 1033 Neuroticism 0.020 0.5 1033 Conscientiousness 0.227 0.0 1034 Agreeableness 0.096 0.0 1033 Extraversion -0.031 0.3 1035 According to the table above, there was also a significant association between personality and how long an individual sleeps during the week as well as on weekends as well as between personality traits and weekend. Important correlations can be seen between both agreeableness conscientiousness and sleep length during the day making suggestions that longer sleep duration can be linked with higher conscientiousness and agreeableness. The length of sleep on the weekend correlates in a positive manner with neuroticism. Conscientiousness is associated with too much sleep so long as it is not on a weekday. Lack of sleep during the day correlates negatively with conscientiousness and agreeableness but positively with extraversion. According to the results, age correlates negatively with morningness (r = _0.244, p 0.001, N = 1231). The association between personality traits and morningness eveningness was calculated first using the Pearson correlations of zero-order as well as second controlling for age through the partial correlations. In addition, men and women or rather adults were considered separately. There was positive relationship between morningness and conscientiousness, and morningness and agreeableness. The correlations remained important when age was controlled and when gender was examined separately. Openness and extraversion showed no association with diurnal preference. Eveningness was associated with neuroticism was related. When gender is considered separately, neuroticism is associated to eveningness in females. The correlation between agreeableness and chronotype remains only in younger participants but not in the older individuals, while the correlation with conscientiousness remains impor tant in the whole sample. In addition, correlation between neuroticism and eveningness is confirmed in the young participants. In conclusion, bedtime procrastination is positively correlated with openness and neuroticism, and negatively correlated with morningness (chronotype), Conscientiousness, extraversion and agreeableness. This basically indicates that personality traits and chronotype of an individual determines whether they have the tendency to procrastinate about going to bed. This implies that the worldwide problem of insufficient sleep that lead to severe repercussions for physical and mental health are as a result of factors that differ from person to person. References Killgore, W. (2014). Personality Traits Associated with Sleep Initiation Problems. J Sleep Disor: Treat Care, 03(01). https://dx.doi.org/10.4172/2325-9639.1000127 Kroese, F., Evers, C., Adriaanse, M., de Ridder, D. (2016). Bedtime Procrastination: A self-Regulation Perspective on Sleep Insufficiency in the General Population. Journal of Health Psychology, 21(5), 853-862. https://dx.doi.org/10.1177/1359105314540014 Milfont, T. Schwarzenthal, M. (2014). Explaining why larks are future-oriented and owls are present-oriented: Self-control mediates the chronotypetime perspective relationships. Chronobiology International, 31(4), 581-588. https://dx.doi.org/10.3109/07420528.2013.876428 Oginska, H. Oginska-Bruchal, K. (2014). Chronotype and Personality Factors of Predisposition to Seasonal Sleep Procrastination. Chronobiology International, 31(4), 523-531. https://dx.doi.org/10.3109/07420528.2013.874355 Randler, C. (2008). Morningnesseveningness, sleepwake variables and big five personality factors. Personality and Individual Differences, 45(2), 191-196. https://dx.doi.org/10.1016/j.paid.2008.03.007 Smith, C., Reilly, C., Midkiff, K. (1989). Evaluation of three circadian rhythm questionnaires with suggestions for an improved measure of morningness. Journal of Applied Psychology, 74(5), 728-738. https://dx.doi.org/10.1037/0021-9010.74.5.728