Lessons On How To Use Pendulums Environmental Sciences Essay

Throughout history, pendulums have been used for many different things. They have been used as tools for turn uping H2O, gold or other minerals ; they have aided in medical diagnosing or foretelling the gender of an unborn babe ; they have been used in combination with maps in turn uping points or people ; and have been used to reply inquiries or predict the hereafter. Dousing rods predate pendulums in use for some of the above mentioned countries. Dousing rods are normally either L-shaped metal rods or even a Y-shaped subdivision from a tree. Some water witchs prefer one signifier over the other when dousing for H2O, oil, gold or other minerals. However, they can non be used in such a broad spectrum as a pendulum nor are they as easy portable. Let ‘s go back to late 300 CE merely as an illustration of how far back in history there is recorded grounds of pendulum use as a divination technique. It is here that a adult male by the name of Ammianus Marcellinus was known as a baronial Roman historiographer. Among the tonss of texts he wrote on the current occurrences of his clip, you will happen a really interesting blend of heathen enigmas. He tells of many users of â€Å" the black humanistic disciplines † ; of swayers seeking the advocate of diviners who scryed for messages through H2O and fire ; you will besides happen some devising anticipations through astrological agencies. Amongst these recorded historical narratives, you will besides happen Marcellinus state the narrative of a group of plotters. This group non merely plotted the blackwash of a Roman emperor but they besides made usage of a pendulum-like device to happen the name of the following emperor. They did this by suspending a ring on a piece of yar n and utilizing it much like an Ouija board. Interesting, huh? You do n't happen excessively many narratives like that in the wars and events go oning in the universe as we know it now. However, shortly you will detect other interesting events that have happened even in our ain timeline ( or the timeline of our parents ) of pendulum usage. As I mentioned, pendulums are a much more moneymaking tool for the diviner because they can embrace so much more than the capablenesss of a dowse rod. Whether you believe the pendulum is replying a inquiry for you and is playing on your subconscious or if you believe the pendulum is being affected through religious agencies, no one truly knows for certain. All that is known is that it can and does work rather efficaciously. There are many interesting facts and narratives contained in an online book called Pendulums and Dowsing Rods that can be read here: hypertext transfer protocol: //brianstalin-pendulum.blogspot.com/ . Please read through this short but really interesting book! With a spot of diging into history, you will happen the narratives of the Inquisition and the accusals of witchery associated with it. You may besides happen recorded spots of swayers trusting on diviners or visionaries to help them in conflict or in doing determinations of province. You may besides happen the narratives of the alchemists and the hunt for the elusive philosopher ‘s rock. While you ‘re happening all this – you will besides happen assorted in between all those celebrated narratives, the narrative of the water witchs or H2O enchantresss. Sometimes you may even read about gypsy trains and the anticipations made with a ring on a twine. Seek and you shall happen sometimes in obvious topographic points and sometimes in the most pathetic of topographic points, spots and pieces of pendulum history. Assignments Post to Discussion Board Please portion with a few sentences what drew you in to taking this category. In the on-line book Pendulums and Dowsing Rods, name one individual stated in history who used a pendulum that you found interesting and what they used it for. What drew you to this individual? Minimum of 150 word essay ( it ‘s merely a large paragraph – do n't acquire scared ) . Post below Write a 300-500 word essay on pendulum usage in history. It can be on the same individual you wrote about for # 1 or a general â€Å" pendulum usage in history † essay. Please mention your beginnings for this assignment. LESSON TWO Terminology There are several different footings used for the different countries a pendulum can be used. A twosome of the footings most frequently used and will be used here are â€Å" pendulum dowse † and â€Å" pendulum divining. † Pendulum dousing refers to when a pendulum is used to seek for a specific mark or thing such as H2O, gold, or other minerals. Pendulum divining is the proper term when utilizing a pendulum to foretell the hereafter or supply information. Pendulums can besides used for dowse and radiesthesia. Both of these footings refer to dousing with a pendulum or divining rod. While they hold that in similarity, what the diviner is dousing for is rather different. Dowse is the proper term for dousing for concealed objects. These concealed objects can be H2O, minerals or other cherished artefacts. It can be lost points or even locating people. The of import thing to retrieve is this: dowse is the term used to happen things. Radiesthesia is besides used to â€Å" happen things † . It ‘s merely those things it is happening are of a much more delicate nature than that of person utilizing dowse. Radiesthesia can mention to all signifiers of dousing but it normally refers to medical dowse. It gets its name from the theory that all life organisms emit some sort of radiation or other emanation and it is this that can be detected through dowse. In order to utilize a pendulum for medical diagnosing, the diviner holds the pendulum above the patient and easy moves it about above the patient ‘s organic structure. The theory of how this works is this – when the pendulum is above a morbid portion of the organic structure, the pendulum is so repelled from the disease which causes the pendulum to swing or curve to maintain itself off from the illness inside the patient. The larger the cringle the pendulum makes, the more morbid that organ or country of the organic structure. In other words, ra diesthesia is for turn uping medical jobs while dowse is for turn uping objects. What is a pendulum? A pendulum is an object that has many different utilizations as you will larn through these categories. It can be for your ain personal energy work and can be used in enchantment work. It is a tool that can be used efficaciously to link to your subconscious, the spirit universe and for divination. Pendulums come in many different forms and can be made from different stuffs. You can buy a really fancy one or do a really simple one. A pendulum can be an elaborately carven rock or crystal wrapped in a beautiful wire design or merely consists of a stone on the terminal of a yarn. You can besides utilize a watchband with a appeal on the terminal or even a necklace with a pendent. Equally long as it is something that can freely travel, it can be used as a pendulum. I have even heard of person utilizing an ear bud when there was nil else available†¦ and it worked! The chief thing a pendulum consists of is a somewhat weighted object normally at the terminal of a short spot of concatenation that is able to travel freely and is able to swivel. The concatenation can be of varied lengths but the length a individual by and large wants in a pendulum is one where the pivot terminal is held with fingertips, your elbow remainders on a tabular array and the leaden terminal does non make the top of the tabular array thereby leting the weight to swing freely and of its ain agreement. As you can see, the varied lengths of pendulums that can be purchased in a store are due to the different lengths of a individual ‘s forearm – though the concatenation is by and large 6.5-7.5 inches long. If you find utilizing the pendulum works better with the concatenation at a shorter length, you can garner some of the concatenation in your fingers and keep the concatenation closer to the pendulum terminal. Another thing, if you are adept at working with jewell ery, you can shorten your concatenation by taking some links from the concatenation. However, I have seen pendulums for dousing much larger and used for standing instead than in a sitting place. There are besides times the concatenation is somewhat shorter every bit good. It is the ability for motion that is most of import. Assignments Below are the footings and definitions you will necessitate to retrieve to finish the assignment for this category. Radiesthesia – dowse to name medical issues Rhabdomancy – dowse to turn up points Dousing – the pattern of turn uping H2O or other concealed points Divining – the art of seeking to announce future events or detect hidden cognition Pendulum – a leaden object that is suspended from a fixed point yet is able to swing freely ; a tool that can be used to link to the subconscious, the spirit universe and for divination. LESSON THREE Choosing a Pendulum There are several different types of pendulums to take from if you decide to buy one. There is no specific type that is the â€Å" best † to acquire. Travel with what you are drawn to. It may be one made of wood or metal. It may be a pendulum that is a merely cut semi-precious rock. It may be a combination of all of the above or even none of the above. You may even make up one's mind to do one yourself if you are so cunningly inclined. However it happens, you need to acquire to cognize your pendulum merely as you would any other divination object. If you are familiar with the belongingss of rocks and crystals, this can assist you out in taking the right rock for you or for what it is you hope to carry through with your pendulum. If you are non familiar, so get down looking at what pendulum attracts your attending. Make note of what type of rock it is ( if it is made of a rock or crystal ) and look up the belongingss of that peculiar rock. If you happen to be shopping in a metaphysical shop, ask! Opportunities are the individual who works there will either cognize the reply or will cognize where to look it up and can assist steer you to do a terrific purchase! Making your ain pendulum is a really personal experience. It is besides non really hard if you have merely a few little tools and the inspiration. You can utilize either a spot of strong yarn, all right rope or a little concatenation ( this can be from a watchband, necklace or found in the jewelry-making subdivision of your favourite trade shop ) . You will necessitate something with a small spot of weight – it does non necessitate to needfully be heavy – merely heavier than your concatenation so that it will be able to utilize this weight to travel. Anything that weighs between 0.5-2 ounces is perfect. Traditionally, the pendulum is an object that comes to a point that hangs down. However, I have had merely every bit much fortune with a wire-wrapped semi-precious rock or a unit of ammunition ball form. The form and the stuff does non count every bit much as it being something that entreaties to you. You can utilize a bead at the top of the concatenation or a knot at th e top of the rope as a â€Å" grip † for your pendulum. I have made a pendulum by utilizing a hematite ring, set and distorted my ain concatenation utilizing a thin Cu wire and so wire-wrapped a ruddy tiger ‘s oculus rock at the terminal. I have besides made some pendulum watchbands which are nil more than a little spot of concatenation, a rock attached with a bond glued to the top and a clasp so you can have on it and ne'er be without your pendulum. I have used my pentagram necklace as a pendulum at times – I merely need to keep the concatenation in my custodies so it is non excessively long. An old household tradition of mine is to do a pendulum from a nuptials ring and a spot of yarn to foretell the gender of a babe. That was more of a â€Å" goad of the minute † pendulum and besides a reasonably common common people tradition. As you can see, there are many different ways one can be created. Sometimes the rock that you hold at the tip of the concatenation will be different than the leaden rock of the pendulum itself or merely as likely it will be a little rock to keep that is the same as the pendulum. You may besides come across metal or wood pendulums. Do n't dismiss the effectivity of these! Forests and metals have belongingss merely every bit good as different rocks and crystals. The best stake is to seek before you buy. However, if you are unable to be â€Å" in individual † and alternatively make some online shopping – cognition about what you are buying is ever the best stake. Whether you have made, purchased or been gifted a pendulum, delight retrieve to cleanse and bear down your pendulum merely as you would any of your other charming tools. Assignments Post to Discussion Board: Purchase or do a pendulum if you do non already have one. Describe how your pendulum looks. What drew you to this pendulum? How does it experience? How did you cleanse and bear down your pendulum? What do you experience is the most advantageous belongings associated with the stones/metal/wood that makes the leaden point of your pendulum? If there is a rock at the terminal of the concatenation that you hold, what rock is this and make you experience it has belongingss that besides help the pendulum move? Lesson Four Geting to Know Your Pendulum In the past few lessons you have learned a spot about the pendulum, it uses throughout history and you have one in your ownership – it is clip for you and your pendulum to acquire acquainted. This lesson and the undermentioned lesson will concentrate on the relationship edifice between you and your pendulum. You will go familiar with its motions and it will go familiar in reacting to your bids. The undermentioned lessons of exercisings will be important to fostering lessons and working with your pendulum in many different countries so acquire familiar with it and hold merriment! The first thing we have to make to acquire ready is to ready ourselves and our manner of thought. Most of us go through our day-to-day lives utilizing the left side of our encephalon – the analytical side. In order to tap into any kind of divination work ( and this goes for any kind – good beyond pendulums ) we need to cognize how to wake up and exert the right side of our encephalons – the originative and intuitive side. This intuitive side of our encephalon is how we can link to our subconscious, to the spirit universe and to the Godhead. Meditation is normally a good index on exerting this country of the encephalon. Particularly if your speculation pattern is non the â€Å" all must be stillness and quiet † sort but is, alternatively, the kind of speculation chapeau allows for ideas, images and whatever else flow approximately. Using a pendulum can really assist with this by giving the analytical side of your encephalon something to make ( a physical ob ject on which to concentrate ) go forthing the intuitive side of your encephalon to get down to stretch and work its admirations through your pendulum. Using a pendulum is portion you, portion pendulum and can besides include other parts ( liquors, the Godhead, etc. ) which we will discourse much later. Right now it ‘s all you, your subconscious and your pendulum. Subsequently in this series of categories, we will larn how to utilize the pendulum for spirit contact and even reach with the Divine. Many believe that each object, populating or otherwise, gives off electro-magnetic quivers. These â€Å" vibraphones † are what you will be experiencing or turn uping or tapping into along with the spirit world/subconscious/divine when making any pendulum work. Talk to your pendulum. State it you are its new proprietor ; you will maintain it safe and in return it can help you. The first manner it will help you is to let the two of you to acquire to cognize each other. You can even pet it and love it and call it if you like. Some people do call their pendulum because they set up rather an confidant relationship with this little and fantastic tool. Working with Your Pendulum Get yourself in a relaxed province. If you are in a fidgety temper so the pendulum and any exercisings will non work suitably for you. You need to be in a unagitated province. Your energy degree can be high but your organic structure and head can non be all jumpy. Meditate if demand be for a few minutes. Rather than speculation, you can besides take a few proceedingss to merely take a breath ( this works truly good for me ) . Just acquire your ego comfy and think of nil but your breath. Take in a deep breath, easy make fulling your lungs and your tummy. Keep it for a minute and so easy exhale. Breathe in the composure by easy inhaling that composure and so expire the heebie-jeebiess or excitedness or whatever has got you in a non-relaxed temper. Continue this slow deep external respiration. I am normally relaxed after making three good long deep breaths. It may take more for you or less – it is different for different people but as a general regulation, three is reasonably goo d. Keep the terminal of the concatenation between your pollex and index leting the concatenation to swing down with the leaden terminal hanging free and your cubitus resting on the border of a tabular array to maintain you stabilized. Keep the terminal steadfastly but slackly leting freedom of motion for the pendulum and maintaining yourself relaxed. If need be, utilize your other manus to calm the pendulum because you will desire it to be held still and non traveling at this clip. If there is a little shudder, that is all right but do maintain note that a little shudder in the pendulum is non an existent motion. Any motions your pendulum will do will be clear and concise motions whether they are singing or round motions. The little shudder is normally your ain motion impacting the pendulum somewhat. If this is your first clip in utilizing a pendulum or if it has been some clip since utilizing one, you will necessitate to pattern a few exercisings foremost to â€Å" acquire in form † . Practice these exercisings at least one time a twenty-four hours for the following hebdomad. You may go on to pattern these exercisings for longer, every bit long as you feel you are acquiring good responses from your pendulum and you are confident in the motions. Keep your pendulum as instructed antecedently and mentally inquire your pendulum to do clockwise circles. You can voice your bid every bit good if you feel comfy but this is non necessary. Since you are exerting the intuitive country of your encephalon, will the pendulum to make your command. It may non react right off. You may necessitate to wheedle it by gently utilizing your manus to swing it in that round gesture. Then halt it and once more will the pendulum to travel in a clockwise circle. Once the pendulum is responding decently, state it to halt and it should halt. You may necessitate to halt it yourself but so will it to swing once more and acquire it to listen to your mental stop bid. Once this is working satisfactorily, you can so get down to play with it holding it swing in smaller or larger circles and halting. After you ‘ve got the clockwise gesture down-pat, travel onto counter-clockwise circles in the same mode. Again, doing bigger and smaller circles and halting in a counter-clockwise gesture. When you have become successful at holding your pendulum create the round motions, so it is clip to seek a back and forward swing and so to swing from side to side. Use the same mental bids, halting between each new bid and get downing once more as you did when making circles. You can besides do it swing faster and wider or slower and smaller. This might look silly at first, but it is assisting to make a connexion between you and your pendulum. It is besides assisting to exert that right side of your encephalon and acquiring that intuitiveness fluxing good before traveling on. This will besides assist you at a ulterior clip when you will get down inquiring your pendulum inquiries. How so? Because you will cognize what a commanded swing feels like and when it is a gesture you did non command, but one that comes from another beginning ( your deep subconscious, liquors or the Godhead ) you will be able to experience the difference. It is that â€Å" feeling † that turns it into a â€Å" knowing † . Assignments Post to Discussion Board Practice the exercisings from the lesson with your pendulum at least one time a twenty-four hours every twenty-four hours for at least a hebdomad and maintain path of your consequences. How did you experience when first acquiring acquainted with your pendulum? Did you experience silly or were you comfy? Did you call it and if so, what name did you give it? How many times did you have to try the round exercising before your pendulum responded? Did you have any troubles? How long did it take your pendulum to react to the vacillation exercisings? Did you have any troubles? Which exercising do you experience was easier to finish – circles or swings? Why do you believe that is? Lesson Five More Exercises In the old lesson we got familiar with our pendulums and were able to command their motions. In this lesson there will be more motion bids but these will be done somewhat otherwise and you do n't necessitate excessively many particular tools. What you are traveling to necessitate is yourself, your pendulum, a tabular array or other level surface to work on, three coins and three cups. Two of the coins must hold the same day of the month and they should all be of the same denomination ( pennies are normally truly good for these exercisings ) . Take the two coins that are the same denomination and day of the month. Put them about a manus width apart on your surface. Keep your pendulum as you were taught antecedently with the pendulum hanging over the infinite between the coins. Now, here is the cockamamie inquiry you askaˆÂ ¦ Ask your pendulum to state you which coins are the same. Yes, it is silly but it will do sense shortly. Your pendulum will either swing over the two coins or it will do a round gesture over the two coins. Once it has answered your inquiry right, state it to halt. Following, topographic point three coins on the surface about a custodies width apart in a triangular form. This clip two of the coins must be the same and the 3rd coin is different. It can be a different day of the month or denomination -that does n't count. It merely needs to be different. Again, inquire your pendulum to demo you the two coins that are the same. The pendulum will swing between the two coins that are the same. When it has completed this undertaking successfully, state it to halt. It truly is first-class pattern to acquire into this wont after each and every bid or inquiry. You can go on exchanging out coins and proving your pendulum in this manner until you are satisfied your pendulum is working in this mode decently. The following measure is to convey out the cups and maintain one coin. Put the coin on the surface and topographic point a cup inverted over the coin. Put the other cups inverted on the surface every bit good. Skid the cups around the surface blending up their order until you are diffident which cup has the coin underneath. Now, with your cups in a line and keeping the pendulum so it dangles in forepart of the line of cups but besides doing certain it is several inches off. You will necessitate room for its motions. Ask the pendulum to indicate to the cup with the coin underneath. This is a small trickier and it may take a small while before your pendulum begins acquiring the right reply. Do n't give up! It is a larning procedure non merely for your pendulum but besides for your ego and your right encephalon! Normally, I would state you that your pendulum is a serious divination tools and to non utilize it for playing game. Seriously, it is. You would non utilize your tarot cards to play fire hook, right? Or your set of runic letters for a different kind of balls and knuckleboness game, right? The same holds true for your pendulum. These â€Å" games † we are playing now are exercisings for you and your new tool. They are to be used to better aid you along in farther usage with your pendulum. This will go apparent when we get to that lesson. Your pendulum is a serious tool and should be treated as such. It is non to be used for parlour fast ones. Practice these exercisings every bit frequently as you can or necessitate to in order to set up a good working relationship with your pendulum. These are a little more hard and may necessitate a little more clip – particularly the last exercising. Do non give up hope! You can make it! Assignments Post to the Discussion Board Truthfully, how silly did you experience inquiring your pendulum to demo you the two indistinguishable coins when there truly was merely two indistinguishable coins? Did you have any troubles with any of the exercisings? How many attempts did it take before you and your pendulum were able to right place the coin under the cup? What do you believe these exercisings will take to in making different divining techniques in the hereafter? Lesson Six Divining with Yes/No Questions In the past few lessons you have learned a spot about the pendulum, it uses throughout history, you have one in your ownership and the two of you have gotten a small acquainted. Now it is clip for you and your pendulum to acquire down to some merriment material and a small divination type of work larning the most common manner people use this tool for divination – replying yes and no inquiries. Keep the terminal of the concatenation between your pollex and index leting the concatenation to swing down with the leaden terminal hanging free and your cubitus resting on the border of a tabular array to maintain you stabilized. If need be, utilize your other manus to calm the pendulum because you will desire it to be held still and non traveling at this clip. Ask it â€Å" Show me Yes † . It may non react instantly but it will react. If needed repetition the inquiry. You want it to set up a definite swing and non merely a little small frisson. It does non hold to swing so far or fast that it threatens to take out an oculus – but it does necessitate to demo you a definite motion so you can set up a on the job form. Remember which manner it was singing ( right-to-left or back and frontward ) because this will be established as the reply â€Å" Yes † to a Yes/No Question you ask it. â€Å" No † should swing the opposite manner of â€Å" yes † . In other words, if â€Å" yes † was right-to-left so â€Å" no † will be normally be back and frontward. Be certain to state the pendulum â€Å" Stop † between each different motion and bid. It is good to acquire in this wont now because it is one that will be used ever when working with your pendulum. Sometimes, and this juncture seems pretty rare, a pendulum will travel doesil and widdershins for â€Å" yes † and â€Å" no † . This could even go on for â€Å" possibly † or â€Å" do n't cognize † . However, it will non go on for both or all. Each answer the pendulum will give you is alone to the pendulum but is besides ever the same. If â€Å" yes † is back and forward it will ever be back and frontward. Likewise, â€Å" no † will ever be left-to-right and so on nevertheless your pendulum has made this clear. You can even set up â€Å" possibly † and â€Å" do n't cognize † in the same manner. Be certain between each clip you tell your pendulum â€Å" Stop † . We need to set up these replies of â€Å" possibly † and â€Å" do n't cognize † every bit good because sometimes the reply is non unequivocal. Many times, people will make a board to transport with their pendulum to reply merely such inquiries. The board can be every bit simple or every bit fancy as you want it. It can be a board with the waies painted or wood-burned into the surface ; a piece of cloth with the waies drawn, stitched or painted on ; or even a piece of paper. Here is an illustration of what your board may look like: Establishing this good working relationship with your pendulum will profit you as a novitiate pendulum diviner and will still be a endowment you will go on to utilize as a maestro diviner. You may even go so familiar with the motions of your pendulum that you will no longer necessitate your Yes/No board. Whether or non this is true, the manner your pendulum moves in reply to the inquiries will ever be the same. This holds true whether you are tapping into your ain subconscious ideas and feelings ( as we are with this lesson ) or whether you are working with the spirit universe and the Godhead ( in subsequently categories ) . Be certain when you are inquiring your pendulum yes/No inquiries that you are non concentrating on a specific reply because you will it to be so. If you do this, so your pendulum will either respond to the mental bid you are giving it or it will be confused and non respond at all. Alternatively, inquire the inquiry with an attitude of â€Å" I wonder what the result will be? † Besides, maintain in head the reaction of the reply the pendulum gives you. If it is a full and good swing so you answer is rather definite. If it is a more halfhearted swing, so the reply could be â€Å" yes † ( or whichever manner the pendulum was singing ) but a â€Å" yes † that could be more unequivocal with other factors in topographic point. Another thing, if your pendulum does non travel it could be due to a refusal to reply the inquiry you asked. paraphrase it and see if you can acquire an reply so. Last, stick to your ain ethical motives and codification of moralss. If it is again st your beliefs to be glancing in on others, so make non make it with your pendulum either. Stick to your ain comfort zone and boundaries in ethical motives and moralss merely as you would in any other divination or magickal state of affairs. Assignments Post in the Discussion Board: Print out and/or create a pendulum board ( click nexus below for image with words to cut out if inclined to make so & A ; topographic point in countries ) so you can hold a paper one OR you can acquire more originative and do your ain out of another stuff. Describe how you made your pendulum Yes/No board and the swing of your pendulum swings for each way. PENDULUM BOARD TO PRINT Post below: Ask your pendulum a series of inquiries ( 3-5 inquiries ) . Record the inquiries and replies here. Do you experience your pendulum gave you accurate replies to your inquiries? Lesson Seven Personal Energy Work Now that you have a pendulum and you ‘ve established a good yes/no/maybe/do n't cognize relationship, allow ‘s travel on to research other ways you can work with your pendulum. These following few exercisings in this lesson will assist steer you into making some energy work with your pendulum. As a magickal practician of any kind, you should already cognize that there is energy all around you and within you. This energy is what you use when directing out any kind of enchantment work. There is besides energy within you and environing your organic structure. This is called your energy field. If you have of all time had an aura reading done or an aura image taken, this is the energy the camera or reader is sing – the energy that surrounds your organic structure. When you raise energy either through enchantment work, ritual work or even heightened emotions this energy field is besides raised and spreads out farther from your organic structure. In this first exercising, you are traveling to utilize your pendulum to observe the energy field around you. State your pendulum, â€Å" Show me my energy field. † Remember to utilize a steady manus, rest your cubitus on a tabular array border if need be and let your pendulum freedom of motion. It will get down to swing about in either a doesil ( clockwise ) or widdershins ( counter-clockwise ) gesture. Whichever manner it swings, does n't intend anything. It is the act of the motion itself that you ‘re concentrating on. If your energy field is high, the round gesture of the pendulum will be fast and broad. If your energy field is low, so the round gesture of the pendulum will be little and slower. In this following exercising, we are traveling to concentrate on raising and take downing your energy field through the usage of your pendulum. When your energy field is high and you are holding problem foundation, this simple act can really assist you to anchor. As the pendulum does its round gesture of fast and big, state it to decelerate down. State it to assist convey in your energy field. Sometimes, this will take a few proceedingss and sometimes it is a affair of minutes but finally the pendulum will decelerate down and the round gesture will acquire smaller. Continue with this exercising until you feel the pendulum has helped you to acquire your energy degree to a more manageable province and so state the pendulum â€Å" Stop † . Similarly, you can use your pendulum to assist raise energy if it is low. This is done in precisely the opposite manner of take downing the energy field. You do this by stating your pendulum you want your energy raised. Depending on how low your energy degree was to get down with will depend on how easy your energy degree is raised. Another blocker in either instance will be either your willingness to let the energy field to be raised or lowered. You truly necessitate to be in a province of head of credence of this happening so that you do non acquire discouraged. The elevation of an energy field can sometimes be a small more hard than take downing it. Once your energy field is raised, state the pendulum â€Å" Stop. † Repeat the procedure of take downing your energy field by utilizing your pendulum until you are at a manageable energy province once more and once more state the pendulum to â€Å" Stop. † This will assist you in larning another manner to maintain your en ergies in balance. Continue with this pattern until you are comfy in acknowledging your energy field every bit good as raising and take downing your energy field. Then finish the assignments below. Assignments – Post to Discussion Board When you foremost used your pendulum to observe your energy field, what was the consequence? Was your energy high or low? Make it observe it right or make you experience the pendulum did non accurately observe your personal energy field? Raise your energy field by utilizing your pendulum. How long did it take to carry through this? How does it do you experience? Now lower your energy field to a manageable or comfy degree. How long did it take to carry through this? How do you experience now? Do you experience comfy utilizing your pendulum in this pattern for your ain energy field? Lesson Eight More Energy Work The old lesson we learned how to make balance in the energy field for ego by raising and lowering/speeding up and decelerating down the round gesture of the pendulum. This was accomplished through many different channels. It was through your bid of the pendulum and its motions. It was besides through utilizing your right encephalon and tapping into your subconscious to command your energy field. I told you that those earlier gestures lessons were traveling to stop up paying off – and we have hardly even scratched the surface! These following energy field exercisings will necessitate the cooperation of another individual. For this following 1 we will be turn uping border of another ‘s energy field/aura. First, you ( the diviner ) will stand following to another individual. Right following to them. Keep out your pendulum and inquire it to demo you their energy field. Your pendulum should get down to swing broad and fast or travel in a big round gesture. As you slowly travel off from your spouse, the pendulum ‘s swing should decelerate until it becomes smaller and Michigans when you are at the border or merely outside the boundary of their energy field. If you take a measure near them once more, the pendulum should so pick up its impulse once more. Try this either with different people or with different degrees of energy. Emotions can play a big portion in the size of a individual ‘s energy field. Angry emotions tend to be held tighter and closer to a individual as do feelings of apprehensiveness. Happiness tends to make big nergy Fieldss around a individual. Have some merriment and laugh, so seek this exercising once more. If your spouse is a practician of the trade, they can seek some things as you approach or travel off with your pendulum. They can seek to screen themselves and see how that affects your pendulum. They can seek to raise energy in other ways ( similar to raising energy during ritual or for spell work ) and see how that affects your pendulum and how it reacts to their energy field. In this following exercising, you ( the diviner ) will hold your dorsum to your spouse. Keep your pendulum out in forepart of you. Now have your friend move easy and softly towards you but you truly necessitate to be incognizant of their propinquity to you. If need be, someway hold your ears plugged so you can non hear their attack. At the beginning of this exercising, state your pendulum it is to travel when your spouse stairss into your energy field. When your spouse comes to the border and/or crosses the boundary line line of your energy field, your pendulum should swing to alarm you of their attack. This exercising can be a spot more hard and sometimes does non work ab initio. A batch depends on the working relationship you have established with your pendulum. Stick with it and shortly you can go an unstoppable divinatory brace! Decision This full category is a basic lesson in how to run your pendulum, use it for some simple energy work and some really basic divination techniques you can make by inquiring yes/no type inquiries. Those types of inquiries can truly pay off in the long tally. You merely necessitate to inquire several of them and through the different replies you can find a batch. You can even believe of it as a game of â€Å" 20 Questions † where you need to inquire a batch of inquiries in order to come to a decision. Working with your pendulum in this mode can be rather good in many different ways – far excessively many to even get down to advert here. I hope you have enjoyed this category and in going acquainted with your new tool and friend! Assignments Post to the Discussion Board How good did the energy exercises with a spouse work for you? What difficulties did you face, if any? What ways can you believe of to utilize a pendulum in working with energy that was non mentioned in this category? How frequently do you believe you will now be utilizing your pendulum? Did you bask this category? What is so far your favourite portion of utilizing your pendulum? What was your favourite exercising? LESSON ONE – Mentions: hypertext transfer protocol: //penelope.uchicago.edu/Thayer/E/Roman/Texts/Ammian/29*.html hypertext transfer protocol: //www.pendulums.com/history.htm The Little Big Book of Magick by DJ Conway LESSON TWO – Mentions: hypertext transfer protocol: //www.experiencefestival.com/radiesthesia hypertext transfer protocol: //www.pendulums.com/dowsing.htm hypertext transfer protocol: //www.azuregreen.net/Pendulums/products/85/ hypertext transfer protocol: //www.merriam-webster.com/dictionary LESSON FIVE – Mention: The Big Little Book of Magick by DJ Conway

Business plan on milk company Essay

India is a state declared backward area and is eligible for various Fiscal incentives. In kuvadva, the land is cheaply and easily. Here, taxation is also less. Other favourable reasons for the selection to this particular location are as under: 1. Raw Material: Sufficient raw materials like Milk, Flavour, Water, etc. , are easily available. 2. Market: From the marketing point of view, we have a good and encouraging market for our product. There is a good demand available for Flavoured Milk. 3. Labour: We have got stable labour force and right type of labour in adequate numbers at reasonable wage rates. 4. Transportation: Being Rajkot a big city, we can easily have availed the transportation facilities. 5. Availability of Infra- Structure facilities: All infra structural facilities like water, electricity, telephone, etc. are very easily available. 6. Other facilities: Other large number of facilities can be available at this place such as subsidy, loans at cheaper rate, etc. PRODUCT INTRODUCTION AND MARKET ANALYSIS Dairy industry is of crucial importance to India. The country is the world’s largest milk producer, accounting for more than 13% of worlds total milk production. It is the world’s largest consumer of dairy products, consuming almost 100% of its own milk production. Dairy products are a major source of cheap and nutritious food to millions of people in India and the only acceptable source of animal protein for large vegetarian segment of Indian population, particularly among the landless, small and marginal farmers and women. Dairying has been considered as one of the activities aimed at alleviating the poverty and unemployment especially in the rural areas in the rain-fed and drought-prone regions. In India, about three-fourth of the population live in rural areas and about 38% of them are poor. The progress in this sector will result in a more balanced development of the rural economy. The importance of milk in human diet especially for children and expectant and nursing matters is vital. To meet the demand of the increasing population milk production in India has to be increased. It is neither possible nor desirable to increase the cattle and buffalo population to achieve this target. This can only be achieved by stepping up milk production of our bovine population by cross breeding of cows and use of improved cows and cow. Today, dairy cows are specialized to produce large volumes of milk. Specialist scale dairy farming is only viable where either a large amount of milk is required. Uses & Applications of Milk The term ‘milk’ refers to a heterogeneous mixture secreted by the healthy mammary glands containing fat, proteins and carbohydrates along with minerals and vitamins in the form of emulsion, colloidal suspension and true solution respectively in the continuous phase of water. In the other words milk may be defined as an emulsion of fat in a watery solution of sugar and mineral salts and with protein in a colloidal suspension. On storage of milk at some more temperature for some time, the acidity found increased to some extent and this increased acidity is known as Developed acidity. Milk is used as a food, Used as a complete food of infant, It is used to prepare curd, butter, ghee, cream and ice cream etc. , Milk is used in all homes, It is used in hotels and restaurants as milk food preparation and in the preparation of tea. Market Survey India is the world’s largest producer of dairy products by volume, accounting for more than 13% of world’s total milk production, and it also has the world’s largest dairy herd. The Indian Dairy sector acquired substantial growth momentum from 9th Plan onwards, achieving an annual output of 121. 8 (estimated) million tons of milk during 2010-11. This has not only placed the country on top in the world, but also represents sustained growth in the availability of milk and milk products for the growing population. The market is currently growing at round 5% pa in volume terms. There is an impressive level of processing i. e. 22% in organized sector. Major players in the dairy sector with dairy products include Gujarat Co-operative Milk Marketing Federation (GCMMF) and Nestle are the largest player. Other includes Milk food Limited, SmithKline Beecham Limited, Indodan Industries Limited, H. J. Heinz Limited, Britannia, Cadbury, etc. All other local dairy cooperatives have their local brands (For e. g. Gokul, Warana in Maharashtra, Saras in Rajasthan, Verka in Punjab, Vijaya in Andhra Pradesh, Aavin in Tamil Nadu, etc. ). Other private players include J K Dairy, Heritage Foods, Indiana Dairy, Dairy Specialties, etc. SOURCE OF RAW MATERIAL The one and only raw material on which the dairy plant functions is MILK. And as Gujarat has abundant livestock especially buffalo’s availability of the raw material is not a problem here. Fig. 1 Lower level or primary level milk producer’s co – operative make a collection of milk from member producers. Members’ producers are farmer owing cows of buffalos. They bring milk to primary level societies. The collection of milk through members’ producers standing in queue. An account of every member producer is maintained which contains the details regarding the fat content, quality and quantity of goods, time of collection and the payments due or outstanding. In case of quality of the co – operative must be alert so as to neglect. The collection of source milk and substandard milk. For pricing collected milk importance is given to quality. The milks’ prices are based on FAT and SNF. I. e. sold non-fat contents. It needs to consider the bacteria population in the milk for raw material paying milk price. Payment is done on daily or monthly bases depending upon co – operative policy and members’ preference. This milk is proportionately distributed and brought to milk processing plant. MACHINERIES 1. PASTEURIZER: Fig. 2 The pasteurizer consists of plate heat exchanger, balance tank, pump, hot water circulation system (including mixer of steam and water, hot water pump, steam adjusting valve and water level control) and computer system for pasteurisation program, CIP program, and temperature control. It is used in heating and cooling raw material. The pasteurizer is usually used in the process of milk, ice-cream, milk powder, fruit juice, and beverage, which is sensitive to heat. The material is pumped to the plate heat exchanger, then undergone preheating, holding, heat energy recover and cooling, which can keep the products original physical nature and taste. If the temperature is below the set degree, this is sensed by a temperature transmitter. A signal activates flow diversion valve and the material flows back to the balance tank, then the material is pasteurized again. The state of the pasteurization temperature is recorded on a disc of the recorder in process of pasteurization. 2. POLLY FILL MACHINE: The Polly fill machine helps to pack the milk into the achieves their bottles of various sizes. One such machine can pack 100 bottles of milk in one single minute. Fig. 3 PRODUCTION PROCESS Milk is processed through a process called pasteurization. In the process of pasteurization, the milk product is actually heated. The milk is heated in order to kill any bacteria that may be within the milk still. After the milk is pasteurized and all bacteria are killed off, the milk is then cooled and packaged and then shipped out to stores. Diagram 1 Dairy cattle are brought in twice a day and milked. Fig. 4 The cattle on this farm are fitted with microchip collars that register each individual cow as she enters the milking shed. This microchip identification allows the production figures to be collected & collated by computer for each cow. Each cow has its complete production for each location. Fig. 5 After milking, the milk is cooled and stored in refrigerated vats at four degrees Celsius until collected by the milk tanker. Milk is collected once a day. The tanker driver carries out preliminary tests to the milk, checking its smell, taste and that it has been refrigerated to four degrees Celsius. The failure to store at less than four degrees Celsius can result in the milk being bought at a reduced price or not at all. It is extremely important that milk remains refrigerated at all times to maintain product freshness. Because milk is a nutritious food, any bacteria that are present in milk will grow and multiply rapidly, particularly if the milk is not refrigerated. Fig. 6Fig. 7 At the milk factory the milk is pumped into holding tanks where it is held until the results of tests that are routinely carried out are known. These tests include: somatic cell counts, total plate count, butterfat percentage and protein percentage. The results of these tests help determine the price paid by the milk factory to the farmer. Fig. 8 PRODUCTION CAPACITY. Office equipment30,000 †¢TOTAL FIXED CAPITAL:Table no. 10 Sr. No. ParticularsTotal Value 1. Land37,00,000 2. Building17,50,000 3. Machinery and Equipment 9,35,000 4. Furniture 1,20,000 5. Office equipment 30,000 Total65,35,000 †¢TOTAL WORKING CAPITAL:Table no. 11 Sr. No. ParticularsTotal Value ( 1 month) RsTotal Value ( 3 month) Rs 1. Raw Materials9,08,00027,24,000 2. Salary and Wages 50,100 1,50,300 3. Utilities 14,000 42,000 4. Other expenses 14,000 42,000 Total9,86,10029,58,300 †¢TOTAL COST OF PROJECTTable no. 12 Sr. No. ParticularsTotal Value Rs. 1. Total Fixed Capital65,35,000 2. Total Working Capital ( For 3 Months)29,58,300. Total94,93,300 FINANCIAL ARRANGEMENT †¢SOURCES OF FINANCETable no. 13 Sr. no. ParticularsAmount Rs. Total Amount Rs 1. Promoter’s Contribution (71. 91% of total Capital required)68,26,300 2. Borrowed Capital(28. 09% of total Capital required) 12% of GSFC (50% of borrowed Capital) 12% of IDBI (50% of borrowed Capital) 13,33,500 13,33,500 26,67,000 Total94,93,300 †¢INTEREST ON CAPITALTable no. 14 Sr. no. ParticularsInterest RateTotal Value Rs. 1. GSFC Loan12%1,60,020 2. IDBI Loan12%1,60,020 3. Own Contribution9%6,14,367 Total9,34,407 PROFITIBILTY OF THE PROJECT (PER MONTH) †¢COST OF PRODUCTIONTable no. 15. Particulars1st year (60% Prod. Capacity)2nd year (80% Prod. Capacity)3rd year (100% Prod. Capacity) Variable Cost Raw material Wages Other expenses Utility 1,08,96,000 2,11,200 84,000 1,68,000 1,45,28,000 2,81,600 1,12,000 2,24,000 1,81,60,000 3,52,000 1,40,000 2,80,000 Total Variable Cost1,13,59,2001,51,45,6001,89,32,000 Fixed Cost Salary to Staff Depreciation Total interest paid Other expenses (50% of Office & Admin. Expenses) 3,90,000 4,31,250 9,34,407 84,000 3,90,000 3,51,938 12,45,876 84,000 3,90,000 2,89,490 15,57,345 84,000 Total Fixed Cost32,76,657 32,89,73833,59,912 Total Cost1,46,35,8571,84,35,3382,22,91,912. †¢COST SHEETTable no. 16 Particulars1st year2nd year3rd year Raw Material Consumed Opening stock of R. M Add: Purchase of R. M. Less: Closing stock of R. M. – 1,08,96,000 – — 1,45,28,000 – — 1,81,60,000 – – Cost of Raw Material1,08,96,0001,45,28,0001,81,60,000 Add: Direct wages Utility Total2,11,200 1,68,000 3,79,2002,81,600 2,24,000 5,05,6003,52,000 2,80,000 6,32,000 Prime Cost1,12,75,2001,50,33,6001,87,92,000 Factory Overheads: Repairs and maintenance Supervisor Production manager Depreciation on Building Depreciation on Machinery 18,000 72,000 84,000 1,75,000 2,33,750 21,000 72,000 84,000 1,57,500 1,75,312. 24,000 72,000 84,000 1,41,750 1,31,484 Factory Cost5,82,7505,09,8124,53,234 Administrative Expense SALARY TO: Manager A / C Clerk Peon Watchman Depreciation Interest on borrowed loan 84,000 36,000 18,000 8,400 12,000 22,500 3,20,040 84,000 36,000 18,000 8,400 12,000 18,825 2,74,320 84,000 36,000 18,000 8,400 12,000 16,256 2,28,600 Administrative Cost5,00,9404,51,5454,03,256 Cost of Production1,23,58,8901,59,94,9571,96,48,490 Add: Op. stock of Finished goods Less: Cl. Stock of Finished goods- 1,10,0311,10,031 1,35,0541,35,054 1,91,740 Cost of Goods Sold1,10,0312,45,0853,26,794 Sales and Distribution expenses. Salary to Sales Manager Transportation Expenses Advertising & Publicity Expenses Sales Expenses 84,000 14,400 60,000 14,400 84,000 19,200 80,000 19,200 84,000 24,000 1,00,000 24,000 Total1,72,8002,02,4002,32,000 COST OF SALES1,24,21,6591,60,37,6421,97,43,284 SALES1,45,30,6441,94,85,1642,43,30,412 PROFIT21,08,98534,47,52245,87,128 †¢RAW MATERIAL:Table no. 17 Sr. no. Raw materialQuantityRateTotal amount Rs. 1. Milk60,000 liters40 per liter2,40,000 2. Bottles1,60,0005 per bottle6,50,000 3. Bottle caps60 cartons(3000 caps each)300 per carton18,000 Total9,08,000 †¢STAFF AND LABOUR SALARY AND WAGES:Table no. 18 Sr. No. ParticularsNo. of PersonTotal Value Rs. 1. Admin staff330,800 2. Skilled Worker49,000 3. Unskilled Worker810,300 Total 50,100 †¢UTILITIES:Table no. 19 Sr. No. ParticularsTotal Value Rs. 1. Power12000 2. Water2000 Total14000 †¢INTEREST ON CAPITALTable no. 20 Sr. no. ParticularsInterest RateTotal Value Rs. 1. GSFC Loan12%1,60,020 2. IDBI Loan12%1,60,020 3. Own Contribution9%6,14,367 Total9,34,407 †¢REPAYMENT OF BORROWED LOANTable no. 21 Particulars1st year2nd year3rd year4th year5th year6th year7th year Total Loan (26,67,000)26,67,00022,86,00019,05,00015,24,00011,43,0007,62,0003,81,000 Less: Installment3,81,0003,81,0003,81,0003,81,0003,81,0003,81,0003,81,000 Closing Balance22,86,00019,05,00015,24,00011,43,0007,62,0003,81,000NIL Total Interest on Borrowed Loan 3,20,040 2,74,320 2,28,600 1,82,880 1,37,160 91,440 45,760 †¢DEPRECIATION SCHEDULETable no. 22 Sr. No. Particulars1st year2nd year3rd year 1. Building (10%) Less: Depreciation Closing Balance17,50,000 1,75,000 15,75,00015,75,000 1,57,500 14,17,50014,17,500 1,41,750 12,75,750 2. Machinery (25%) Less: Depreciation Closing Balance9,35,000 2,33,750 7,01,2507,01,250 1,75,313 5,25,9375,25,937 1,31,484 3,94,453 3. Furniture (15%) Less: Depreciation Closing Balance1,20,000. 18,000 1,02,0001,02,000 15,300 86,70086,700 13,005 73,695 4. Office and Equipment (15%) Less: Depreciation Closing Balance30,000 4,500 25,50025,500 3,825 21,67521,675 3,251 18,424 †¢OTHER EXPENSES:Table no. 23 Sr. No. ParticularsTotal Value Rs. 1. Postage and stationery1000 2. Repair and Maintenance1500 3. Advertising and Publicity5000 4. Transport Charges1200 5. Insurance and Taxes2000 6. Sales Expenses1200 7. Telephone Expenses1500 8. Miscellaneous Expenditure600 Total14000 OPERATING STATEMENT Table no. 24 Particulars 60%80%100% Sales (A)1,45,30,6441,94,85,1642,43,30,412 Cost Of Production Raw Material Utility Wages Total Cost. ADD: Opening Stock of Finished goods LESS: Closing Stock of Finished goods Total Operating Cost (B) 1,08,96,000 1,68,000 2,11,200 1,12,75,200 – 1,10,031 1,11,65,169 1,45,28,000 2,24,000 2,81,600 1,50,33,600 1,10,031 1,35,054 1,50,08,577 1,81,60,000 2,80,000 3,52,000 1,87,92,000 1,35,054 1,91,740 1,87,35,314 GROSS PROFIT (A – B = C) 33,65,475 44,76,587 55,95,098 Indirect Expense: Other Expense (Fixed) (Variable) Salary to staff Depreciation Total Indirect expense (D) 84,000 84,000 3,90,000 4,31,250 24,85,750 84,000 1,12,000 3,90,000 3,51,938 22,09,412 84,000 1,40,000 3,90,000 2,41,295 19,90,762 EBIT (C –D = E)8,79,72522,67,17536,04,336. Interest on own Capital Interest on Borrowed Loan Total Interest (F)6,14,367 3,20,040 9,34,407 6,14,367 4,26,720 10,41,087 6,14,367 5,33,400 11,47,767 EBT (E – F = G)(-) 54,68212,26,08824,56,569 LESS: Tax (40%)————4,90,4359,82,628 EATNIL7,35,65314,73,941 RATIO ANALYSIS PROFITABILITY ANALYSIS RETURN ON INVESTEMENT = EBIT x 100 Total Capital Investment (For the 1st year) = 8, 79,725 x 100 53, 34,000 = 9. 27% (For the 2nd year)= 22, 67,175 X 100 94, 93,300 = 23. 88% (For the 3rd year)= 36, 04,336 X 100 94, 93,300 = 37. 97% COST OF CAPITAL= Int. on own capital + Int. on borrowed capital x 100 Capital employed. (For the 1st year)= 5, 60,070 x 100 53, 34,000 = 10. 50% (For the 2nd year)=8, 33,394 x 100 94, 93,300 =8. 78% (For the 3rd year)=7, 37,357 x 100 94, 93,300 =7. 77% GROSS PROFIT RATIO = Gross Profit x 100 Total Sales (For the 1st year)= 33, 65,475 x 100 1, 45, 30,644 = 29. 59% (For the 2nd year)=44, 76,587 x 100 1, 94, 85,167 =22. 97% (For the 3rd year)=55, 95,098 x 100 2, 43, 40,412 =23% NET PROFIT RATIO= Net Profit x 100 Total Sales (For the 1st year)= 14, 41,818 x 100 1, 45, 30,644 =9. 92% (For the 2nd year)=26, 49,962 x 100 1, 94, 85, 164 =13. 60% (For the 3rd year)=38, 48,641 x 100 2, 43, 30,412 =15. 82% BEP ANALYSIS. BEP (In Units) = Fixed Cost Contribution (For the 1st year)=32, 76,657 8. 73 = 3, 75,333 units (For the 2nd year)=32, 89,738 2. 15 =15, 30,111 units (For the 3rd year)=33, 59,912 8. 88 =3, 78,368 units BEP (In Rs. ) = BEP in Units x Selling Price (For the 1st year) = 3, 75,333 x 40 = 1, 50, 13,320 (For the 2nd year)=15, 30,111 x 40 =6, 12, 04,440 (For the 3rd year)=3, 78,368 x 40 =1, 51, 34,720 PROFIT & LOSS A/C Table no. 25 Particulars1st year2nd year3rd year Income Sales ADD: Closing Stock Total of Income 1,45,30,644 1,10,031 1,16,40,675 1,94,85,164 1,35,054 1,96,20,218 2,43,30,412 1,91,740 2,45,22,152 Expenditure Opening Stock. ADD: Purchase of R. M. Utility Wages Total of Expenditure – 1,08,96,000 1,68,000 2,11,200 1,12,75,200 1,10,031 1,45,28,000 2,24,000 2,81,600 1,51,43,631 1,35,054 1,81,60,000 2,80,000 3,52,000 1,89,27,050 GROSS PROFIT33,65,47544,76,58755,95,098 Other Expense Other exp. (Fixed) (Variable) Salary Depreciation Int. on own Capital Int. on borrowed Capital Total 84,000 84,000 3,90,000 4,31,250 6,14,367 3,20,040 19,23,657 84,000 1,12,000 3,90,000 3,51,938 6,14,367 2,74,320 18,26,625 84,000 1,40,000 3,90,000 2,41,000 6,14,367 2,28,600 17,46,457 NET PBT14,41,81826,49,96238,48,641 BALANCE SHEET (1st year) Table no. 26 ParticularsAmount (Rs.)Amount (Rs. ) Liabilities Promoter’s Capital Borrowed Loan IDBI 13,33,500 GSFC 13,33,500 Profit and Loss A/C Total Liabilities 68,26,300 26,67,000 14,41,818 1,09,35,118 Assets Gross Block (Less: Depreciation) Debtor Cash on Hand Closing Stock Total Assets 24,03,750 18,85,336 65,36,001 1,10,031 1,09,35,118 BALANCE SHEET (2st year)Table no. 27 ParticularsAmount (Rs. )Amount (Rs. ) Liabilities Promoter’s Capital Borrowed Loan IDBI 13,33,500 GSFC 13,33,500 Profit and Loss A/C Total Liabilities 68,26,300 26,67,000 26,49,962 1,21,43,262 Assets Gross Block (Less: Depreciation) Debtor Cash on Hand Closing Stock Total Assets 20,51,812. 24,89,099 74,67,297 1,35,054 1,21,43,262 BALANCE SHEET (3st year)Table no. 28 ParticularsAmount (Rs. )Amount (Rs. ) Liabilities Promoter’s Capital Borrowed Loan IDBI 13,33,500 GSFC 13,33,500 Profit and Loss A/C Total Liabilities 68,26,300 26,67,000 38,48,641 1,33,41,941 Assets Gross Block (Less: Depreciation) Debtor Cash on Hand Closing Stock Total Assets 17,62,322 28,46,970 85,40,909 1,91,740 1,33,41,941 INTRODUCTION Lawrence Apply wrote, management is the development of the people and not the direction of things. Employees hold a key place in business. No business enterprise can exist and function without employees. The plan of the business may be perfect and also structure of the organisation may be perfect but if the recruitment of personals is unscientific, the business can’t gown. Milk sense pvt. Ltd. will enrich with technically sound and convicted manpower. The average age of the employees will be 23 years, their total appears will be 500, and their technical strength will be approximately 170, staff strength of the Dairy will be 110 and trainee workers will be approximately 230, Development and empowerment is the trait of the H. R. D. functions. The trainer and workers get hostel facilities and other benefits. BATCHES AND FACILITIES. Milk sense will run 2 shifts and the employers are distributed to fulfil the requirement. 1st sift runs from 8. 00A. M to 8. 00 P. M 2ed sift runs from 8. 00P. M to 8. 00 A. M Besides these the employees will be given many benefits like: 1. Uniform change room 2. A good canteen facility 3. Bonus 4. Transportation Facilities etc. 1. Uniform change room In milk sense pvt. Ltd. Workers will be provided with a changing room because workers will have to work with a food product hence the milk should be pure and germ free for those workers will have to change their cloths before starting their respective work. 2. Canteen Facility. One canteens functioning at site, where Breakfast / snacks are available in the morning hour and lunch from 12:00p. m. To 2:30p. m. at fixed charges. Tea, coffee etc. will be served in the office two times in the morning hours and once in the afternoon. 3. Bonus During festival season and at time of high profits the company will give bonus to their workers and employees. 4. Transport facility The company provides free bus services to commute and from all corners of Rajkot, kuvadva. TRAINING PROGRAMME AND WORKSHOP The Hosiery training centre Ahmedabad trains operating and maintenance of staff in the Dairy and food industries. Technical facilities at the institute were augmented during the year to meet the needs of co-operatives and private sector industries 260 participants attended various courses at the institute during the year. Milk sense’s personnel department will involve activities such as, †¢To recruit and select the very best candidates available for each vacancy. †¢Develop personal performance through improvement processes, which contributes to the overall growth of the employees and workers. †¢To create effective, need – based, future – ready, flexible salary and wages systems. †¢To create and keep record of each employee and worker. SALARY AND QUALIFICATION Minimum Salary to the workers in the dairy is Rs. 100 per day besides this they are provided provident facility. They are given wages as per the factory act. Qualification:- All the employees of the milk sense pvt. Ltd. will have to get the qualification of ITI or graduation. PERFORMANCE APPRAISAL Performance Appraisal is a system evaluation of a works performance and potential for development. The overall objective of performance official duties is importance the efficiency of an enterprise by attempting to mobilize the best possible efforts from individual employed in it. The salary reviews, the development and training of individuals, planning, job ration, each and every firm has its own method to evaluate this performance. In Our Company we also measure the skills, ability, performance, important function of personnel management, which helps them to make important decision like training and development, promotion, transfer etc. In a company the head prepares performance of any candidate’s confidential report and it is presented to his highest authority. This report is managed to any candidate to transfer, promotion etc. INTRODUCTION Marketing is a very vital function of any industries. To reach high profits. Every company has to handle its marketing function with care. As the whole world is turning in to a global market marketing function is getting more important in every company. The term marketing is changing in the word. If the market does a good job understanding Consumer need develops product that provide superior value and price distributes and promoters then officially According to E. W. cundiff and R. R. still, â€Å"marketing management is concerned with the direction of purposeful activities towards the attainment of marketing goals. † The basic goal of marketing is satisfaction of needs of customers and generation of revenue for the business purpose. ? GENERAL INFORMATION In MILK SENSE PVT. LTD. marketing will be a basic activity for the total business it is market which sells and distributes products to the people who need them at a place they want at a time they require and at a price, they are prepared to pay of late marketing department. Milk sense will have attracted the increasing attention from companies and nations because it provides good quality of product. Milk sense also provides enough quantity with the respect to price Density price channel of distribution etc. are all made on the basis of the information picked up from the market through constant & systematic research. MARKETING MIX According to Ferrel, Lucas and Luck a product, with the target Market as focal point, serves as the starting point for the development of a marketing mix strategy and forms the basis for all other decisions regarding distribution, promotion and price. Decisions relating to the development and marketing of products include amongst others, decisions about product attributes, branding, packaging and labeling. Milk is classified as a consumer good rather than a business good. It can further be defined as a convenience good in that the customer is supposed to have complete knowledge of the product before purchasing it, and because it is also purchased with minimum effort. It is important that milk, as a convenience good, be readily available when and where the consumer needs to purchase it. PRODUCT LIFE CYCLE: The declining consumption of milk has become an international phenomenon. The consumption of soft drinks has tripled in this period, making them the most popular beverage, while milk is ranked fourth after coffee and tea. PRODUCT DEVELOPMENT: New product development should also take consumer trends into account, such as consumers of milk becoming more health conscious. Labels with ‘fat free’ and ‘cholesterol free’ are turning into the selling points of the future. Milk marketers are aware that consumers perceive milk as being fattening, so emphasis should be placed on giving customers the correct information. This is as easy as printing more information on the bottle labels. Low fat fresh milk is sold as containing 2 percent fat, while full cream milk has merely 1 percent more fat than the 2 percent milk. There is an increasing need for more information to be printed on labels. An example of such a segment is the diabetic consumers. The diabetic market is untouched, while numbers of diabetic consumers are increasing. It is apparent that full cream milk is generally prohibited in most diet schedules, while skimmed milk may be consumed in limited quantities. It is important for dairy researchers and decision makers to note that consumers are requiring more dietary information, and consumption may increase if details of the product are provided. PACKAGING: Most of the dairies selected for the study use a ‘family’ packaging strategy, which means that all products in the range are almost identically packed or have an important packaging characteristic in common. Packaging, however, has many functions. The most important functions of packaging are to contain the liquid, promote milk and provide storage. Another function which is becoming increasingly important today, is the recyclability of the package used. Companies are becoming more ‘environment friendly’ by using a recyclable package, which should result in less waste. Wholesalers and retailers prefer packages that are easy to ship, store and to pack. Consumers, however, look for items that are easy to handle, open and close. Towrope, for example, launched a screw top 1 liters bottle of milk. The consumer can therefore easily open or close this container, whilst freshness is maintained by preventing the milk from absorbing other odors. PRICE: While one price for milk is for example set for all final consumers, different consumers attach different meanings to the price they pay for a product. The consumer’s aim is to spend his/her income in a way that will afford him/her maximum satisfaction. Most dairy companies have price margins in which to deal. Milk being a basic food, has a low profit margin of around ten to fifteen percent. The dairy industry probably has to familiarize the consumer with an acceptable price of milk, such as 40 RS. Per liters and maintain that price. CONSUMER BEHAVIOUR India’s dairy market is multi-layered. It’s shaped like a pyramid with the base made up of a vast market for low-cost milk. Consumers while purchasing dairy products look for freshness, quality, taste and texture, variety and convenience. Presently, barely 778 out of 3,700 cities and, towns are served by its milk distribution network, dispensing hygienically packed wholesome, quality pasteurized milk. According to one estimate, the packed milk segment would double in the next five years, giving both strength and volume to the modem sector. The narrow tip at the top is a small but affluent market for western type milk products. Of the three A’s of marketing – Availability, Acceptability and Affordability, Indian dairying is already endowed with the first two. People in India love to drink milk. Hence, no efforts are needed to make it acceptable. Its availability is not a limitation either, because of the ample scope for increasing milk production, given the prevailing low yields from dairy cattle. It leaves the third vital marketing factor affordability. How to make milk affordable for the large majority with limited purchasing power is essence of the challenge. One practical way is to pack milk in small quantities of 250 ml or less in polythene sachets. Already, the glass bottle for retailing milk has given way to single-use sachets which are more economical. Another viable alternative is to sell small quantities of milk powder in mini-sachets, adequate for two cups of tea or coffee. ADVERTISING As an entrepreneur in the milk industry milk sense first of will start its advertisement by providing free sample and giving advertisement in magazines and standard newspapers like â€Å"TIMES OF INDIA†. Fig. 9 An identified Sponsor can define advertising as a mass promotion of goods & services. As per many classical writer of management says â€Å"Effective Advertisement makes selling task half†. After a little success Milk sense will adopt the same strategy but in rigorous manner. The product of milk sense will be published on very popular T. V channels like â€Å"National Channels†, Zee T. V. † â€Å"SONY â€Å", â€Å"STAR PLUS† etc. Generally T. V. channels are most popular and suitable medium of such advertisement. DISTRIBUTION CHANNEL. The distribution of fresh milk, being a perishable product with a limited shelf life of about 3 days, needs careful planning. It is important that all milk packages have a sell-by date printed on the product. This is an indication to the customer of the product’s freshness. If milk is uniformly priced, many customers consider their choice of purchase by checking the shelf life of the milk. Shelf life has become an important product benefit, which is associated with freshness. As competitive pricing strategies may urge customers to look for other benefits besides price, branding and ‘freshness’ become important.

Peace Like a River

You are the God who performs miracles; you display your power among the peoples. ‘ This is verse 14 from Psalm 77 in the Bible. This verse shows that God is constantly working in people's lives. It also shows us that He wants their faith to grow in Him. The miracles of Reuben continuing to live in spite of hardship, Jeremiah walking on air, and Jeremiah surrendering his life for Reuben are Important In the novel because they help him build his relationship with God. The first miracle Reuben witnesses is during his birth.After not breathing for twelve minutes, his father revives him. This miracle is significant for Reuben because he realizes that God is capable of doing anything. Also, He has something planned for Reuben because he lived and did not die. The miracle of Reuben's birth starts off with an understanding of how God works in mysterious ways. The second miracle Reuben witnesses is when he sees his father actually walk on the air. While he was walking, he was deep in pr ayer. This is Important because Reuben sees his father â€Å"walk on the hand of God†. This miracle shows Reuben that with God, all things are possible.It also pulls him Into a relationship with God. The third and final miracle that Reuben witnesses is the death of his father in a valiant effort to save his life. The miracle is important because Reuben realizes how blessed he is to have a humble, self- sacrificing father who loves him and would do anything for his children. Jeremiah's death symbolizes Christ's death on the cross for us. His love for Reuben represents Jesus' love for everyone. This miracle shows Reuben that even through tragedy; God will always be there and will never leave nor forsake him.Thus, allowing him to grow a close relationship with the Lord. ultimately, miracles are only miracles If they are witnessed. Reuben, the witness, develops an Inseparable relationship with God through the miracles of his birth, his father walking on air, and his father sacrif icing his life for him. Reuben knows that God is always with him because of the many hardships he has been through. This contributes to the meaning of Peace Like a River which Is: there Is more to life than the bad things. Life Is about witnessing to the good things that are more important than the bad things. Peace Like a River You are the God who performs miracles; you display your power among the peoples. ‘ This is verse 14 from Psalm 77 in the Bible. This verse shows that God is constantly working in people's lives. It also shows us that He wants their faith to grow in Him. The miracles of Reuben continuing to live in spite of hardship, Jeremiah walking on air, and Jeremiah surrendering his life for Reuben are Important In the novel because they help him build his relationship with God. The first miracle Reuben witnesses is during his birth.After not breathing for twelve minutes, his father revives him. This miracle is significant for Reuben because he realizes that God is capable of doing anything. Also, He has something planned for Reuben because he lived and did not die. The miracle of Reuben's birth starts off with an understanding of how God works in mysterious ways. The second miracle Reuben witnesses is when he sees his father actually walk on the air. While he was walking, he was deep in pr ayer. This is Important because Reuben sees his father â€Å"walk on the hand of God†. This miracle shows Reuben that with God, all things are possible.It also pulls him Into a relationship with God. The third and final miracle that Reuben witnesses is the death of his father in a valiant effort to save his life. The miracle is important because Reuben realizes how blessed he is to have a humble, self- sacrificing father who loves him and would do anything for his children. Jeremiah's death symbolizes Christ's death on the cross for us. His love for Reuben represents Jesus' love for everyone. This miracle shows Reuben that even through tragedy; God will always be there and will never leave nor forsake him.Thus, allowing him to grow a close relationship with the Lord. ultimately, miracles are only miracles If they are witnessed. Reuben, the witness, develops an Inseparable relationship with God through the miracles of his birth, his father walking on air, and his father sacrif icing his life for him. Reuben knows that God is always with him because of the many hardships he has been through. This contributes to the meaning of Peace Like a River which Is: there Is more to life than the bad things. Life Is about witnessing to the good things that are more important than the bad things.

Evaluating Online Sources Essay Example | Topics and Well Written Essays - 500 words

Evaluating Online Sources - Essay Example Her credential speaks for itself and this makes her article useful and reliable. Furthermore, being a scholar, she must have written the article after conducting several studies and observations. Katrina article is published in the Dialogue Journal, an international journal of thought, faith and action. It is a non-profit organization aimed at nurturing intelligent, deepening reader’s commitment to Jesus Christ and the Bible, as well as articulating biblical responses to the contemporary issues in humanities, philosophy, arts, and sciences. In her article, Katrina strives to explain whether the benefit human beings obtain from animal usage in medical research justifies the act. Additionally, she aims at pointing at the biblical support for using animals in medical research. She asserts that Jewish teachings claim that animals were created to serve the interests of human beings; thus, their use as companions, food, and for labor (Katrina, n.d). Animals were to serve humans so long as they were treated in a manner that they were not subjected to pain and suffering. Therefore, Katrina supports the use of animals in medical research so long as they were handled with care and not subjected to pain. Katrina also claims that human beings are superior to animals; thus, their interests should be served first. This implies that animals should be used for goals that improve the conditions of human beings. Since medical research aims at improving the health standards of human beings, Katrina argues that animal research is justifie d. As much as she gives reasons that support animal usage in medical research, Katrina also points out that the animals should be handled in a manner that reduces unnecessary stress (Katrina, n.d). She reinforces that animals should be used in research that they are needed and that the research personnel conducting the test should be well trained on research principles and ethics that concern animal welfare (Katrina, n.d). In this way, using

Scenario Essay Example | Topics and Well Written Essays - 250 words

Scenario - Essay Example Furthermore, it forces one side to feel oppressed and correct, while the other feels guilt. Bringing up such tension simples show how racism is easy to rekindle and divisive even in its resolutions. In Ms. Williams’ place, I would present situations in foreign countries that show the devastating results not only of racism, but of counter-racism. More important than simply raising awareness about how racism has subsided nation-wide is to show the damage cause when groups do exactly what the students are doing—coming together as a race to stand against, rather than unite with, another. I would show immediately the most basic case, which is how anti-Semitism developed in Nazi Germany as a result to a pro-white movement. This would illustrate how too much pride in one’s own race can devastate. I would go on to give them harsh realities of genocide. One example is the Armenian genocide committed by Turkey, where European people suffered at the hands of another race. I would also mention that blacks in Africa are not only the oppressed, as they were in 20th Century America, but also have been violently oppressive. In the end, this would give the students a dose of reality rather than idealism. It would be a warning that conflicts have no victors, and that racism divides can divide into even smaller grudges which can end not only in hurt but in shocking loss of human life. This would be a lesson for all, and it would end with a reminder of why America gives us opportunity to live together—because our fathers and grandfathers managed to come to

Defining and Discovering Values Essay Example | Topics and Well Written Essays - 500 words

Defining and Discovering Values - Essay Example Since future is almost unpredictable, other factors may come in that force us to alter some of these plans. Flexibility is certainly the value that allows me to make a move away from a â€Å"rule of thumb† that may not necessary guide me to my goal. Safety is the other value that I treasure most in my ethical leadership. It describes that quality in me that keeps me mindful of the well-being of my followers. As a leader, I would not assign a risky task to my follower that I would personally shy away from being part of it. Lastly, comfort informs me of the need to live a worthwhile life despite the life demands. Life is not a rehearsal and, therefore, getting the most of it while it still lasts is my priority. As such, I always seek to ensure that my followers and I lead comfortable and enjoyable lives. While the above values are critical in my leadership journey, the most challenging bit has been to integrate them in my leadership style. Fortunately, an understanding of the fact that everything I desire to achieve begins with a deliberate move towards it, the only sure way to integrate the values is by living them each day. For instance, every morning as I wake up, I choose to of the above value that I reflect on and try to practice as I interact with others. When faced with ethical dilemmas, for instance, I can support my core values by considering the long terms gains rather than the selfish and short terms desires. Undoubtedly, practicing ethical leadership is an ideal situation that everybody should endeavor to achieve. Its benefits are to the wellbeing of humanity rather than selfish individualistic gains. Therefore, whereas sticking to my ethical values may cost me a lot, the feeling that I am practicing what is right reinforces my ethical professional life. My strengths include organization, discipline, empathy, cohesiveness, and being a model. I

You As a Technology Leader Article Example | Topics and Well Written Essays - 1000 words

You As a Technology Leader - Article Example Thus, the application of technology in shaping and influencing teaching and learning outcome explores the opportunities and strengths that advocate for accountability and improved performance. Similarly, technology as a learning and teaching tool promote data-driven models, capacity building, and corporate social responsibility in education and school programs. The articles apply similar patterns subjectively in addressing technology themes, as well as the issues raised. For example, there are converging ideas and thoughts in nurturing and solving teaching and learning problems. According to Lindahl and Folkesson (2012) ICT’s ideas, integration of computers in preschool setting is used as ICT norm and a component of technology in creating a successful, competent and independent learning. Similarly, Ayres and Sansosti (2013) mobile technology ideas are applied in teaching and learning of exceptional students. Lindahl base his findings and conclusion in supporting mobile technology and integration of computers in schools to increase students learning outcomes. In this regard, technology application in schools in learning and teaching programs gains greater outstanding support in which a valid and reliable generalization can be obtained. The shared ideas and borrowing of concepts and theories from various sources to support the propose d arguments demonstrates an excellent coverage of research that illustrates accurate results. For example, when moderate/severe intellectual disability (MSID) or autism spectrum disorder (ASD) are managed by technological strategies, the students affected students becomes competent and independent. Thus, sharing of ideas and concepts of technology by different authors foster the quality and quantity of student’s learning that engage technology to a meaningful and independent learning outcome (Mutisya & Rotich, 2015). Although uniformity of writing patterns and thoughts is used throughout the articles, slight

Capstone Research Project (5) Paper Example | Topics and Well Written Essays - 2000 words

Capstone Project (5) - Research Paper Example GAAP rule works in connection with SEC rules for public companies. GAAP rule emphasizes on covering financial statements presented in balance sheet for at least three years. GAAP need to work closely with SEC regulations in order to measure performance of companies. In accordance to GAAP guideline interim periods must be viewed as essential part of financial year. This guideline helps accountants to allocate cost elements for different financial period. GAAP also focuses on examining unscrupulous transactions in order to identify financial frauds. Although GAAP rules differ on the basis of accounting standards of different countries. Financial fraud is multi dimensional event in terms of variety of impact and nature of fraud. In many cases financial analysts of companies intentionally forecast inflated market capitalization value in order to fulfill dubious objective. Companies practicing unethical business tend to violate GAAP rules in order to gain personal objectives. Financial fr aud can impact various issues such as trade and sales, stock market valuation and investment banking contracts significantly. Many companies use street earning method to calculate earnings per share (EPS) while the method excludes important elements of accounting such as unusual items, extraordinary charges, Charges from mergers and depreciation (Ponzio, 2010, p. 32). Fraudulent companies change GAAP rules in accordance to their requirement in order to satisfy personal objective. Following section will try to explore relationship between GAAP rules and situation mentioned in the Capstone Research Project. 2.0 Leases on Technology Assets Seem Inflated 2.1 Current Lease Accounting GAAP suggests that Current Lease Accounting standard needs to classify their contract as operating lease (all leases except capital lease) or capital lease (this type of lease transfer risks as well as rewards to lessee due to ownership). Amount of capital lease such as payment of rental can be identified fr om examining the balance sheet. GAAP rule suggests that auditor needs to check capital lease by applying depreciation on assets while such thing is not possible for operating lease. According to GAAP in operating lease the lessee does not realize the amount of leased asset from balance sheet but the person can recognize operating lease expenses. Auditors have criticized the shenanigan approach of GAAP to ignore operating lease. Current lease accounting standard has not identified any special measure in case excessive operating lease. Sometimes operating lease can give rise liabilities such as rental payment hence auditors try to capitalize leased assets. Accountants need to follow criteria specified in ASC 840 (SFAS 13) of GAAP to investigate capital lease. According to GAAP rules capital lease needs to follow (ASC 840-10-25-1) (SFAS 13.7) guideline. Accountants need to check proper valuation of leased property in order to identify financial fraud. According to GAAP rules leased tem should not be less than seventy five percent

Human errors in aviation maintenance Research Paper

Human errors in aviation maintenance - Research Paper Example It is also a known fact that until the industry of aviation realizes from these happenings, safety breakdowns related to maintenance problems will resume taking place. Human mistakes instead of technical breakdowns have the maximum potential to unfavorably affect existing safety of aviation. The Boeing Commercial Airplane Company lately examined 220 recognized accidents and established the topmost three contributory causes to be: Crews of flight not sticking to procedures, Safeguarding and examination errors and defects in design. US statistics specify that 80% of accidents in aviation are because of errors of human with 50% owing to problems of maintenance human factor. To err is human, that is what the proverb states. It is a truth of existence of human beings. People are not machinery of precision intended for accurateness. Indeed, humans are a distinctive type of device completely. Originality, flexibility, and adaptability are their strong points. Constant attentiveness and accuracy in action or recollection are their weaknesses. Humans are astonishingly mistake tolerant. They are tremendously flexible, vigorous, and imaginative, excellent at discovering clarifications and explanations from incomplete and strident evidence. The same traits that take to such heftiness and originality also generate errors. The natural propensity to understand partial information although regularly their prime asset can instigate operators to misconstrue system activities in such a reasonable fashion that the misunderstanding can be hard to find out. Majority of the fundamental reasons that are a factor to mishaps can be considered as various kinds of human error. One way to define human error is as improper behavior of humans that let down intensity of system efficiency or security, which can or can not result in a calamity or grievance (Wickens, Gordan, Liu, 1998). Theoretically, the phrase human error might

School-Based Physical Education Programs and Childhood Obesity Essay

School-Based Physical Education Programs and Childhood Obesity - Essay Example A growing segment of the population for which obesity is becoming a serious problem is school-aged children. Current research shows that obese children perform worse academically than normal weight children. Obese children affected by deteriorating physical and mental health lack the ability to stay intellectually focused in school. Thus, childhood obesity in the context of educational settings will be the focus of this dissertation. Specifically, this study will delve into the subject matter with a particular focus on African American female high school students. Furthermore, the focus of this study is the connection between the efficacy of exercise programs and regimens for school aged children. The United States, like other countries, depends upon having a healthy youth base to take over and eventually lead. If we cannot reasonably conceive that our youth will be healthy enough to lead, that presents substantial political, economic and national security problems. More fundamentall y, however, as adults, we represent the first and last line of defense for children as their caregivers. In this regard, the role of caregiver is not merely relegated to children’s parents, but also their educators, and those in the community. According to the Centers for Disease Control (CDC), when students are physically unhealthy, they are also at risk for deficiencies in other areas pertaining to their health including mental health, intellectual health (ability to learn), and the ability to socialize. Further, the CDC observed that a sick body often translates into a deficient ability to stay focused, learn in school and grow (Centers for Disease Control, 2012). Attending school is not exclusively meant for studying the subject matter, but also for enhancing individual and social growth. Thus, mental health can rarely thrive, without physical health, since physical health ultimately affects learning ability (Bailey, 2006). Thus, there are several potential positive socia l outcomes that can arise from this study. First, by investigating the relationship between childhood obesity and the efficacy of physical education programs, answers can be provided to a number of related questions. The answers can provide information to educators and administrators as how they can alter current educational methodologies and pedagogy to effectively create physical, mental, intellectual, and social environments that are conducive to youth development. Second, such a study will further a dialogue about the importance of applied educational research into topics that are not traditionally thought of as germane to education such as physical education. This study has potential to demonstrate that adequate physical education programs are necessary to support physically healthy students, which will help to facilitate improved health in other categories that ultimately affect learning outcomes. Early childhood through adolescent years mark the most critical physiological, p sychological, and physical development periods (Belgrave, 2009). Thus, without good physical health, the corresponding steps of individual growth can be disturbed, and growth can be stunted to the degree that youth can fail to thrive in the educational setting with respect to actual learning, as well as feeling secure in their bodies. Background The broader discussion of how to tackle childhood obesity, especially in the

Valuation methods and approaches tehcniques of tesco plc Essay

Valuation methods and approaches tehcniques of tesco plc - Essay Example Tesco plc is a super market firm in the London Stock Exchange, and it is very essential to evaluate the financial approaches and techniques of the entity. Capital budgeting of an entity means planning for capital assets. The decision about capital budgeting helps to determine whether or not the money should be invested in long term projects. As far as the Research and Development projects of Tesco plc is taken in to consideration, for the purpose of taking the better decision, the fundamental project evaluation techniques like Pay back period, ARR (Accounting or Average Rate of Return), NPV (Net Present Value), or IRR (Internal Rate of Return) is applicable. From this fact it is clear that under the present value method, the present value of all cash in flows is compared against the present value of all cash outflows. The difference between the present value of cash inflows and out flows are known as the net present value. The discount rate for obtaining the present value is some desired rate of return which may be equal to the cost of capital of a company. In addition to this, it is necessary to consider about the concepts like book value, market value, present value, price earning ratio etc. for analyzing the financial viability of Tesco plc. There is a great difference between both concepts like book value as well as market value in case of accounting point of view. The weights to be used can be either book value weights or market value weights. Book value weights are easier to calculate and can be applied consistently. Market value weights are supposed to be superior to book value weights as component costs are opportunity costs and market values reflect economic values. However these weights fluctuate frequently and fluctuations are wide in nature. Both the concept of book value and market value is differ, because book value of the firm or book value weights remains constant, but the market value weights are goes on fluctuating. While computing WACC,

Web Service Implementation Essay Example for Free

Web Service Implementation Essay Christiansen, S. (2002) once described ‘web services’ as â€Å"a potential political intrusion† (p. 15). When we think what does this sentence mean and when we add the fact that â€Å"web services are hot -by their nature- and not easy to make them workable in practice† like Siddhartha, P. (2002, p. 587) mentioned; then we could be able to imagine some of the potential hurdles that need to be overcome to successfully implement web services. Web services –by their nature- belongs to IT projects category. That’s why it is important to realize the reality of IT projects. A â€Å"41% of IT projects failed to deliver the expected value and more than ? of IT projects were canceled† (Needmuchwala, A. , [2008], p. 3) not to mention that â€Å"only 11% of organizations consider technology as a strategic weapon† (p. 3). Despite the fact that ‘web services’ do not require high costs to be implemented like other IT systems or solutions (ERP systems for example), the way to implement web services isn’t a bed of roses. And if we add those information –mentioned above- to the fact that â€Å"only 20% of companies gained significant experience with web services technologies† (Altova, 2008), the picture will be clearer that there are some implementation hurdles to be overcome such as the â€Å"technological, organizational and cultural obstacles that stand in the way of implementation† (Saugatuck, 2007, p. 3) First of all, ‘implementation’ is only a phase in managing IT solutions (web services in this case). And if the ‘strategic planning’ phase was successful and was done collaboratively by both top business management and IT department, taking into consideration all possible hurdles or challenges, the ‘implementation phase’ will be easier than with a weak plan. However, despite â€Å"the advances made in web services standards, achieving the seamless interoperability among heterogeneous platforms for the participating entities –which is required for successful implementation of web services- could be tricky† as Siddhartha, P. (2002) mentioned (p. 587) What softens the situation is the fact -mentioned by Aponovich, D. (2002)- that â€Å"none of these hurdles is insurmountable, each one of them could cause (1) potential delays to implementation or (2) adding barriers in the way to get maximum business value of web services (or return on a web services investment)†. Also, (Valentine, L, 2004) mentioned the fact that â€Å"lack of standards in such technology won’t be ‘a deal breaker’† –maybe- because the extra coding process required for this standardization won’t be too dramatic. The five hurdles mentioned by Aponovich, D. (2002) was (1) lack of experience in architecting web services, (2) difficulties in managing the organizational culture change, or â€Å"the ever-present hurdle, resistance to change† as Provost, D. (2004, p. 19) mentioned- (3) lack of standards, (4) lack of perceived business cases, and (5) difficulties in managing relationships with other organizations† There are numerous examples for companies (or sites) that overcome these hurdles and successfully implemented web services with a real business value or return on investments (ROI). Amazon (http://www. amazon. com/) and eBay (http://www. ebay. com/) are two examples for those sites. In Amazon’s case, â€Å"partners needed better data access but the process of collaboration was expensive and brittle† (Dumbill, E. , 2003) that’s why Amazon decided to provide web services. Certain issues were taken into consideration right from the planning phase that’s why Amazon succeeded in addressing these issues and finding the appropriate solutions. First of all, Amazon aligned the web services with their business strategy and â€Å"decided to pursued ‘revenue’ based on the successful relationship with Amazon’s associates and seller† (Dumbill, E. , 2003). Secondly, to guarantee success, â€Å"the license was important to sustain Amazon’s business model† (Dumbill, E. , 2003). The third issue was concerning protocols; Amazon â€Å"provided both SOAP and XML over HTTP (REST) and let developers decide between them† (Dumbill, E. , 2003). The fourth issue was â€Å"to create a software platform and they address this by borrowing best practices† (Dumbill, E. , 2003). The final issue was to â€Å"successfully provide support for developers by using a combination of some tools such as discussion board, weekly chat, regular newsletter, software development kit, and online FAQ† (Dumbill, E. , 2003). The most important is that Amazon â€Å"provided openness with developers to foster creativity and focused on effectiveness by ensuring data freshness and preventing excessive server load† (Dumbill, E. , 2003). Finally, it is obvious that the main factor, that leads to a successful implementation for web services, is the â€Å"the full participation and engagement of the business† (Jahnke, A. , 2004). Or in another word, to have melting the whole business into what Brynjolfsson, E. (2003) called ‘the digital organization’. And this ‘digital organization includes: â€Å"(1) automation of tasks, (2) skilled labor, (3) decentralization of decision making, (4) improving the information flow across the organization, (5) adopting performance-based incentives programs, (6) more emphasis on the effectiveness of training and recruiting, and having employee and customer satisfaction† References Altova. (2008). Altova Web Services Solutions. Retrieved October 30, 2008 from http://www. altova. com/solutions/web_services. html Aponovich, D. (2002). Five Barriers to Implementing Web Services. Jupitermedia Corporation. Retrieved October 30, 2008 from http://itmanagement. earthweb. com/erp/article. php/965371 Brynjolfsson, E. (2003). The IT Productivity GAP. MIT. Retrieved October 30, 2008 from http://digital. mit. edu/erik/Optimize/pr_roi. html Christiansen, S. (2002). The Business Case for XML Web Services. In XML 2002 Proceedings. IDEAlliance. Retrieved October 28, 2008 from http://www. idealliance. org/papers/xml02/dx_xml02/papers/04-02-01/04-02-01. pdf Dumbill, E. (2003). Making Web Services Work at Amazon. O’Reilly Media, Inc. Retrieved October 30, 2008 from http://www. xml. com/pub/a/2003/12/09/xml2003amazon. html Jahnke, A. (2004). Why is Business-IT alignment So Difficult?. CIO. Retrieved October 29, 2008 from http://www. cio. com/article/32322 Needmuchwala, A. A. [2008]. Evolving IT from ‘‘Running the Business’’ to ‘‘Changing the Business’’. TATA Consultancy Services. Retrieved October 29, 2008 from http://www. tcs. com/SiteCollectionDocuments/White%20Papers/DEWP_05. pdf Saugatuck (2007). SOA Governance: Necessary Protection for a Strategic Business Investment. IBM. Retrieved October 30, 2008 from http://www-935. ibm. com/services/us/cio/flexible/saugatuck_ibm_soa_governance_jun07. pdf Siddhartha, P. (2002). Web Services Interoperability: A practitioner’s experience. Springer Berlin. Retrieved October 29, 2008 from http://www. springerlink. com/content/q4w6ru7mbde4xfa7/ Valentine, L. (2004). CIO Focus on Internet, Web Services. CIO Today. Retrieved October 28, 2008 from http://ciotoday. newsfactor. com/story. xhtml? story_title=CIOs_Focus_on_Internet__Web_Servicesstory_id=23743