Challenges for Advertising Agencies by New Delivery Systems

Maphosa Mokone
Title of essay or assignment: WHAT HAS BEEN THE CHALLENGE POSED FOR ADVERTISING AGENCIES BY NEW MEDIA AND DELIVERY SYSTEMS?
This essay will firstly give a brief overview of the beginning of advertising agencies followed by a brief outline of the role of these advertising agencies. This will be followed by a discussion of about new media and its functions. The challenges that new media and delivery systems have posed for advertising agencies will be discussed and finally a conclusion.
Overview of the beginning of advertising agencies will be discussed followed by a brief outline of the role of advertising agencies.
Advertising agencies first became prominent in the late 1800s with a rising demand for advertising services from magazines and newspapers (Reference). The first known and acknowledged advertising agency was William Taylor from as early as 1786 followed by another prominent one in 1800 which was started by James ‘Jem’ White at Fleet Street in London. Agencies started in America in 1850 which placed client produced advertisements in newspapers (Reference). Agencies started operating on a global scale during the early twentieth century. One of the currently well-known advertising agencies that started in the 1850s is James Walter Thompson (JWT) (Reference). JWT first joined Carlton and Smith Agency; eventually purchasing the advertising firm in 1877 and renamed it JWT. Inorder to be to make the agency successful, JWT hired artists and writers; forming the first known Creative Department in any advertising agency. JWT was also the first agency to develop and leave a global footprint (Reference). Since then, several other agencies have been created. Whilst some have survived through adapting to current global technological changes, some have folded as a result of depleting advertising budgets. This will be discussed further within the essay.

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Christian, (2014) asserts that advertising agencies usually operate independently from their clients and sometimes handle overall marketing and branding strategies and sales promotions for its clients. Businesses have for many years been reliant on advertising agencies which use advertising platforms such as television, newspapers, radio and magazines. Advertising agencies are services centred on advertising businesses. According to Hackley, (2010), advertising agencies create, plan and handle advertising for its customers. Advertising agencies may sometimes include marketing and undertake other promotional work for its clients (Hackley, 2010); and can sometimes also handle overall marketing and branding strategies and sales promotions for customers depending on the customer’s needs (Hackley, 2010). In the beginning, advertising agencies did not create advertisements but simply brokered advertising space in magazines and newspapers. Advertising agencies have overtime added creative services to increase revenue. Their main role is to work with clients to develop advertising campaigns. They are staffed by copywriters, art directors, and media planners who create and place advertisements in what they deem as appropriate media for target audiences. Advertising agencies work within a company’s advertising budget.
What is New Media and its functions
Advertising is becoming increasingly refined due to the introduction of new media. Chun and Keenan, (2006. Eds) refer to New media as products and services that provide information using various forms of electronic communication accessible the use of computer technology; it generally describes content that can is available on-demand through the Internet. New media enables people to view any content on various devices such as computers, laptops, tablets etcetera. This provides people with a way to immediately interact with the content and also enables people to share a lot of content online within a short space of time; this can be social networks or work related content with co-workers.
Heath and Bryant, (2000) state that the introduction of new media has posed challenges to traditional advertising agencies due to the growth of the Internet and mobile technologies. Lewis, (2010) concurs by suggesting that the introduction of new media has had significant implications for advertising industry as new media has become the preferred platform of advertising thereby usurping business from advertising agencies. Dewdney and Ride, (2006) state that one of the key features of new and emerging media technologies which are now being used to advertise are often portable and have the capability to reach a wider audience within a very short space of time. New media advertising is mainly cost effective as most of the advertising platforms are free; this is not the case with old media which has always been used by advertising agencies (Lindgren cited in Galloway, 2005).
New media advertising has the ability to promote visual marketing which is appealing to the consumer as compared to old media advertising which mostly in print form; and also enables content delivery on demand by consumers depending on the target audience (Las Vegas Review Journal, 2016). New media enables clients to develop blogs or webpages that provide up-to-date information on their products or services within seconds whereas advertising media have to plan in advance and schedule release of information following availability and purchase of advertising space. Within new media delivery systems, customers can subscribe to news feeds by receiving alerts to sales or company events directly to their electronic gadgets (reference). Companies with an online presence can also advertise their business on other popular websites to direct unique visitors to their company’s webpage or use influencers to draw business towards their products. Whilst advertising agencies can also use influencers, it takes longer for advertisements to be seen on print media.In addition, new media has the ability and capacity to facilitate person-to-person communication through the availability of multimedia messaging through MMS, text messaging, SMS, emailing, SMS, online chatting and instant messaging, online forums and blogging within a short space of time; whereas old media used by advertising agencies is usually more of ‘story -telling’ and ‘rarely delivers specific calls to action’ (Streten, 2013). Advertising agencies use a one way form of communication whereas new media offers a two way communication with target audiences hence businesses now rely more on new media as it is easy to reach prospective new clients (Hausman, 2012) (Owen, 1999). This poses a massive challenge to advertising agencies as the amount of time taken to reach the same number of prospective clients will be much more. New media has brought about change to service provision in areas as diverse as dating, delivery of higher education courses and how people do their banking and the advantage is that this can be set for specific target audiences and therefore most companies will prefer this type of advertising as the target audience will be reached faster in comparison to traditional advertising; for example, when advertising adult content on television, this can only be advertised after watershed times and by then, some of the target audiences will not be watching or might miss the adverts (Bennet, 2003).
Advertising agencies have been known to work as a link between smaller businesses which cannot often afford personal marketing teams and therefore companies, especially smaller ones turn to new advertising platforms as these are usually free (Inc.com, 2016). Advertising agencies have for many years focused predominantly on traditional media advertising, alongside television media (Brooks, 2012). However, new media has dramatically changed the role that print advertising plays in an agency’s overall strategy and therefore advertising agencies have to now determine the new role for print, if any leading to the agency’s further predicament. New media enables advertisers to quantify the increased revenue to clients which is a challenge to advertising agencies as their revenues cannot be accurately quantifiable (Hausman, 2012). New media, for example, Instagram, has the provision for advertisers with business insights, to understand their followers and client’s engagement with the advertising campaigns (Instagram Business Tools, 2016) whereas advertising agencies do not have this provision especially if advertising on print media. Advertising agencies will need to master brand advertising and marketing and so as to be able to quantify the increased revenue to clients. In addition, agencies will need to work to focus more on the customer than its client inorder to somehow match new media delivery systems. This is likely to be costly for the agency as they need to train staff and change the rest of their planned advertisements (Reference)
The challenges that new media and delivery systems have posed for advertising agencies
New media has dramatically changed how advertising works and are continuously presenting several challenges for advertising agencies. Some of the hurdles encountered by advertising agencies include using new media and delivery systems media to deliver financial outcomes for clients, and they effectively integrate new media delivery systems such as Facebook, Instagram and twitter into inclusive campaigns and use these to convince clients that experts in social media can effectively deliver better results than doing so in person. Willott, (2011) suggest that changes in both technological and consumer behaviour have led to significant implications for the advertising industry. He argues that new media has given rise to the need to revisit advertising strategies and to the development of new ways of customer engagement for marketers during the communication process. Deuze, (2005) states that whilst engaging customers in advertising activities, new media has forced agencies to rethink new creative possibilities therefore creating challenges for adverting agencies as they have been used to a certain way of advertising which has always suited their business without taking the consumer into much consideration (2007). Therefore, it in this sense that new media has created both opportunities and challenges to advertising agencies and practitioners as they need to rise to the challenge of new media delivery systems by working in a way that will surpass or match or new media advertising.
Falls (2009) suggests that advertising agencies are trying to figure out social media and if they want to continue to offer various marketing services to clients, then it is important to evolve and embrace some tenets of new media and adjust advertising strategies. He indicates that some agencies are adjusting by hiring smart new media thinkers; however there are still many that still operate in the same way they did before the introduction of media which has taken over the world of adverting. Falls, (2010) further states that many ad agencies have not yet figured out Interactive advertising; for example, Web 1.0 followed by Web 2.0 and many agencies and their respective creatives (art directors, copywriters, designers) and clients services teams are still not trained to think digitally. He argues that the problem is that there is a culture clash between advertising agencies and new media advertising and the issues can be said to both philosophical and tactical. (Kaplan and Haenlein, 2010). Philosophically, Falls, (2010) suggest that advertising agencies use a one-way communication system aimed at large groups of customers as compared to new media delivery systems which offer a two-way communication system; this requires listening and speaking. He further argues that new media can be deemed a multiple-way communication system as brands can speak and listen to customers and also observe or watch whilst other customers communicate with each other. Agencies’ creatives and strategic planners have to try and include similar communication systems however this will take a long time to achieve and can be costly as they have to either engage staff that are familiar with new media or train their existing staff on how new media works which may not be cost effective (Kaplan and Haenlein, 2010). It can be argued that new media delivery systems are customer focussed as it offers value for money to customers whereas advertising agencies are more business focussed and do not offer to build a relationship with the customer (Coghlan, W. 2007). Therefore, philosophically, it can be argued that agency creative staff are being asked to all of a sudden master and undertake new methods of advertising and communicating which is in contrast to everything they have learnt in their careers. This has a direct impact on agencies as it directly impacts staff morale and can be counter effective. Looking at the issues from a tactical view, Falls, (2010) states that advertising creatives have always primarily focussed on traditional media and therefore are not wed savvy. For most of the employees, during the traditional advertising era, there were technological or electronic designing classes. Advertising was more art focussed which means the agency directors and designers were and still are more art focussed than technological. Traditional advertising is more linked to storytelling whereas web savvy specialists emanate from a technological era hence are experienced at interactive or digital communication and work production. Falls, (2010) further states within advertising agencies, creative teams usually brainstorm to create their advertisements and are usually not part of the creative process and told what to input in their creative pieces by someone who makes the decision whereas those from the new media era are part of the creative process and therefore become part of the decision making process. (Reference). In addition, new media revolves around content creation, however, advertising agencies are incapable and ill prepared to create and produce the volume and type of content necessary for delivery systems such as Facebook, blogs, YouTube, Instagram and twitter, to name a few. New media on the other hand produces immediate quick conversational and responsive content whereas advertising agencies have to proof read several times and given the go ahead to publish.
Advertising agencies buy advertising space and place advertisements for their clients and this is for a certain period of time however in new media, any posts last as long as the user likes and therefore are available to be viewed by more people generating possible new clientele (Reference). This has resulted in advertising agencies realising massive plummeting revenue figures. Due to advertising revenue falling due to plummeting readership and circulation, agencies have been forced to let some of its staff go which has endangered the quality of the newspapers and worsened the situation for advertising agencies (Currah, 2009a). Staff turnover has had a huge impact on advertising agencies due to loss of jobs due to most work which was manually done in old media being done technologically/electronically. Gregory, (2012)’s research into how new media was impacting on advertising agencies indicates in the recent global recession in addition to new media appears to have left a massive impact on advertising agencies and their employees. Gregory, (2012) states several agencies had to downsize or lay off most of their employees while other employees moved to different industries because they were unsure about their jobs. Learmont, (2008), reports that according to a web based advertising agency media analysis of US Department of Labour employment statistics and news reports, advertising agencies in the United States shed more than 30,000 jobs in 2008 inorder to remain viable. However, in shedding these jobs, the agencies are likely to encounter further challenges as the laid off staff have the knowledge of how advertising works and therefore can get together and start their own competitive agencies that utilise new media and therefore pose more challenges as their customers will follow them in top their new businesses as they will already have a working partnership.
These changes resulted in high turnover at other competing corporations; therefore, this weakened client ties to advertising agencies as most employees that individual clients had developed working relationships with had left the advertising agencies and therefore took their businesses elsewhere. Clients were unsure if these advertising agencies would continue trading which could negatively impact their businesses if the agencies went out of business (Gregory, 2012). Advertising agencies need to have consistent and trusting relationships with their afloat otherwise a non-consistent relationship makes it easier for clients to take their business elsewhere. Inorder to overcome McCabe, (2012 in Gregory, 2012) states that “…….. it’s difficult to maintain consistent creative approaches and media buying strategies when writers, art directors and media buyers don’t remain agency employees beyond one airing of an advertising campaign,” This mainly results from low staff turnover following agencies retrenching staff go due to low clientele leading to agencies losing their income base. Most business that was traditionally handled by advertising agencies has now mostly been taken over by new media advertising. Business owners appear to prefer this type of advertising as they argue that whilst there are certain challenges in using new media for business advertisements, these are outweighed by the opportunities in terms of cost, longevity of displayed advertisements, reaching target audience on a wide scale (e-marketer, 2016): for example, advertising on Facebook also advertises on Instagram meaning you place one advert on one delivery system and it appears on other delivery systems using Instagram’s hashtag system.
Due to the hours people spend on their mobile phones, emails and browsing social networks, a little time is now spent reading newspapers and magazines and usually by the older generation who still prefer traditional media advertising, advertising agencies that have remained afloat have had to completely change the way. Most customers would like to skip commercial and therefore prefer to use new media delivery systems which enables them to skip commercials and view whatever interests them. Epstein, (2015) states that advertising agencies and brand advertisers are still focussing on the short slots they that traditional media has used since the inception of traditional advertising because this is what they have always known and been good at. However, due to their reluctance to adapt to the changes brought by new media, the agencies are failing to reach their target audiences as the audiences have now been swept away by the new media and service delivery systems (Choi, (2011). Therefore, it can be argued that despite these changes and challenges being encountered by agencies, they are still inept to adapt to the changes that are ruining agency efficacy. Advertising agencies have become rigid to the ways to they practice such that they have been increasingly slow to adapt to the new media ways of practice (Haughteling, 2015) This could be a result of the way advertisements have been formulated in the past and because they have over the years successfully operated in this way, agencies do not see the need to adapt and evolve to the advertising trends brought about by new media and delivery systems. Haughteling, (2015) suggests that the big successful advertising agencies such as Omnicom, IPG[1], Saatchi and Saatchi and WPP to name a few, have adapted and focussed more upon its digital functions and in so doing, shuffled their teams to suit current trends and laid off excess staff and hired already qualified personnel who are adept in using new media. However, with all the changes the agencies have undergone, these have not altered the fundamental threats faced by advertising agencies in this era of rapid technological change resulting from the excellence of new media (Beeching and Wood, 2007). If agencies are ill-equipped to handle the demands of digital media, new partners who are ready to rise upto the challenge will continue to usurp business from the agencies and additional challenges will be realised by agencies and affect their efforts of trying to remain afloat and in competition. In addition, brands can directly partner digital influencers who have hordes of new media followers and play an important role in matching brands, manufacturers and clients as they help to coordinate broader campaigns (Benkler, 2006).
Whilst advertising agencies place advertisements that aims to reach a wider group of customers, new media involves individually tailored person to person marketing (Hausman, 2012). New media uses targeting tools which enables advertisers to pay only for advertisements that they feel prospective clients who might be interested in the advertised products (Allen, 2015). Magazine advertising campaigns are commonly produced beforehand and are usually scheduled for months which does not satisfy the consumer’s need for new content on a regular basis (Hausman, 2012). New media on the other hand produces and immediately issues out regular new content on a regular basis. In addition, O’Guinn et al., (2012) state that advertising agencies have periodical subscription fees as compared to new media which is mostly free or cheaper which results in new media having the urge over advertisements placed by advertising agencies. Therefore, this poses several challenges for advertising agencies as they lose regular and prospective clientele to new media platforms which offers them much more for less payments. In addition to the above, advertising agencies do not completely.
Conclusion
In conclusion, it is apparent that the rise of new media has posed challenges for advertising agencies in that major changes have been realised within the advertising industry as a whole and to the role of advertising agencies in particular. Coghlan, W. (2007) states that advertising agencies work as a link between clients and consumers however the speed with which new media delivery systems avails new content on various platforms cannot be matched by platforms used by advertising agencies. New media continues to lead in the advertising setting and research shows that it still has a capability to gain further momentum with the next few years as more and more delivery systems are being introduced which appear to be favoured by both the customers and clients (Reference). New media advertising has opened a whole new wide world of opportunities for clients as more and more customers are engaging well with new media. Digital media use is global and is increasingly overtaking agencies time spent watching TV and reading newspapers in on the decline. Internet use now accounts for double the time spent using traditional media (Meeker 2015). New media is getting stronger; for example, Instagram, one of the new media delivery systems is expected to reach at least $3.8 billion business by 2020 (D’Onfro, 2016). In contrast, advertising agencies are having to lay off staff due to a decline in clientele and moreso their advertising budget is increasingly decreasing due to a decline in their profit margins.
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Hart 

Performance Analysis of Reusable Software Systems

Monika Kalotra
Dr. Kuljit Kaur

 
Abstract: To improve the quality of software system, there is a need to eliminate or reduce the rework. Software reuse is one of the solution proposed for it. Software reuse involves reuse of existing software modules, also called reusable software components, while creating new software systems. In the context of software reuse, it is important to evaluate the performance of reusable software components as performance is a crucial factor in the selection of any third party or existing software components. This paper shows a comparative study on the performance analysis of four reusable software components-hibernate, spring, IBatis and EclipseLink. This paper presents the way to build a comparative analysis that shows the average execution time, average heap usage, and average CPU utilization of the reusable software components using java based VisualVM tool.
Keywords: Performance, Software Reusability, java framework, CBSD.
I. INTRODUCTION
In 1968, to overcome the software crisis Mcllroy proposed the concept of software [1]. To build large reliable software systems in a controlled and cost effective way, he pointed towards the effective use of reusable software components [2]. The results of software reuse to improve the productivity of the programmer because with the reuse we can produce high quality software at a minimum cost and deliver it within a short span of time [6]. Reused software is of better quality than new software because it has been already tried and tested in other systems. There are two approaches for reuse of code: develop the code with reuse or develop the code for reuse. In either case, there is a need of measuring the quality of the reusable piece of software [8]. The reuse of program/software is a common technique which attempts to save time and cost by reducing duplicate work.

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This paper presents a comparative study on the performance of four reusable software components – hibernate, spring, IBatis, EclipseLink. These are Object Relational Mapping based framework. They can be used in developing a Java application. These components map the java classes to relational tables in database with the help of SQL queries. Several SQL queries are executed on these components at the backend. In order to measure the execution time, CPU utilization of every executed SQL query, performance benchmarks are used. We make a comparison between these reusable components using java VisualVM tool.
II. RELATED WORK
To evaluate software reusability two approaches are used: qualitative and empirical [11]. The qualitative methods require significantly manual efforts and depend on a subjective value. Empirical methods depend on the objective data that can be collected with the help of some simulation tool.
The performance metrics of component based systems, which are the challenging properties to predict and measure [4]. They have performed three case studies on performance analysis of real-time systems using Deep Compass framework. For performance analysis, software toolkit called CARAT is used for model synthesis and simulation.
The performance of prediction methods based on models that support a development process from top to bottom, where developers create a new architecture and software components [3]. These methods rarely integrating existing components in the software architecture models. While there are many tools for performance measurement and profiling existing software components cannot be directly tested the performance when integrated into a model.
A systematic approach proposed to software reuse are built to reuse and build by recycling [5]. The problems in software engineering is not a lack of reuse, but a lack of systematic reuse. They know how to do, but they do it informally. The concept of reuse is used to reduce the cost, effort and execution time for software development. Re also raises the productivity, maintainability and reliability of the software, which has been evaluated before in other software. Reusable software components framework is proposed. Empirical observations was made by applying the framework to the recording system C. The result clearly shows that the proposed framework to reduce the work of software developers, who needed a bit of effort to build reuse or build by recycling.
The most complex components in the software development process is the database. The performance analysis of persistence framework explained in [15]. The complexity increases when the perspective differs of the interacting components. The performance comparison of two persistence frameworks namely Hibernate and IBatis using a banking database. Both the framework maps JavaBeans to SQL statements using a XML descriptor. The online banking application case study is used. Performance is measured using a java program which uses basic SQL operations on the banking database and the Round Trip Time is calculated and used to measure the way these mapping tools perform under various situations. The performance of both of these tools in single and multi-user environments are evaluated. Hibernate performs better because it supports lazy fetching and mapping associations.
To develop the performance of software applications is a major problem in software applications. The solution is to avoid the assessment of late performance [10]. A prediction approach to provide the best solution to solve the problem. Three types of approaches to performance prediction used to know the measurement approach, the approach based on a model and a mixed approach. The main goal is to improve the performance of the software. Steffen and Ralf reported five factors that impact the performance of software component is the implementation components, resource conflicts, use patterns, platform deployment and required services. Quantitative approaches related to the objectives of the performance engineering of software to evaluate the software, which by focusing on quality factors of performance such as response time and throughput. In the end result, the hybrid approach is the best approach.
III. RESEARCH METHODOLOGY
A. Data Collection
To analyze the performance of reusable software components, we have downloaded some jar files relevant to these reusable software components. A Java application can be started with a set of jar files. For implementing various libraries and plug-ins in java applications these jar files are used. The various jar files being used are mysql-connector-java, hibernate-core, hibernate-validator, jboss-logging-3.1.3.ga-sources, javassist, org.springframework, org.springframework.Expression, ibatis-dao, ibatis.jar, javassist, IBatis-common and eclipselink.
B. Performance Metrics:
VisualVM is a tool that provides interface for viewing detailed information about Java based applications [7]. VisualVM organizes data about the JVM software and presents the information that enables the developer to quickly view data on multiple Java applications. Java VisualVM can be used by Java application developers to monitor and improve java applications performance.
There are four metrics used to analyze the performance of reusable software components.
a). CPU Utilization: Using this metric, you can see how much of CPU is being consumed by database activities. CPU utilization is used to track CPU performance when running a specific piece of code. It is measured in %.
b). Total Classes loaded: VisualVM counts the total number of classes loaded for any java application.
c). Heap used: It shows how much of the heap is currently used by a java application. It is measured in MB.
d). Threads: Athreadis a program’s path of execution. Two types of threads are used: live thread and daemon thread.
i. Live Thread also called used thread. User thread are threads created by programmer.
ii. Daemon Threads are called service provider threads and run parallel to your code. When Java Virtual Machine finds no user threads all daemon thread terminate immediately.
Some reusable Software Components are used to analyze the performance and make a comparison between them.
A. Hibernate
In 2001, Hibernate was developed by Gavin King. Hibernate is a tool for object-relational mapping. Object-relational mapping is a programming method for mapping Java objects to relational model where Java classes are mapped to tables [6] database. This is an open source persistent framework. There is a persistence framework powerful high performance and query service for Java application. Hibernate fills the gap and establish a connection between a Java application and a database. Hibernate uses the OO approach based on Java and binds known as POJO (plain old java objects) into a single object and table cards in a database java classes [14].
B. Spring
Spring is a free and open source framework that offers many features for developers. It was jointly developed by Rod Johnson and Juergen Hoeller in June 2003 is also a base ORM framework. Spring Framework aims to make application development enterprise Java easier to use and promote good programming by allowing a POJO-based programming model. Important features are the Inversion of Control, AOP and Spring MVC [12]. Spring Framework allows us to manage the relationships between different parts of the project to loose coupling between modules.
C. IBatis
This is an open source Java-based framework for ORM mapping data. In 2001, IBatis developed by Clinton Begin. IBATIS is a persistence framework that allows the mapping between SQL databases and Java objects. Mappings are separated from the application logic by wrapping SQL statements in XML configuration files. IBATIS is a lightweight frame. IBatis mapping parameters and results between class properties and the columns of the database table [9].
D. EclipseLink
The EclipseLink provides object relational persistence solution with additional features for developers. EclipseLink is also a focused framework for ORM progressed and provides support for relational databases. EclipseLink is a source object persistence and transformation of the open object framework. It provides execution capabilities that reduce development efforts and maintenance of an application. The software provides an extensible framework that allows developers to interact with many data services [13].
IV. RESULTS
A. Simulation Environment
Performance of Hibernate, Spring, EclipseLink and IBatis is measured using a java simulation tool. These four reusable software components perform basic SQL operations on the music database and the execution time is calculated and used to measure the way these mapping tools perform under various situations. The aim is to get the time from generation of SQL to querying music database and then getting back the data. The conditions were the same for all these components. The execution time of application is computed by applying select, insert database operations on these four reusable software components. For this purpose, a set of SQL queries is executed against music database. The performance of Hibernate, Spring, IBatis and EclipseLink is monitored under multi user environment because java supports multithreading environment.
The tests were conducted in the following environment:
Operating system: Microsoft Windows 7,
Processor: Intel Core 2 Duo Processor,
Memory: 2GB.
To monitor a java application, the parameters that we have used are CPU Utilization, Classes loaded, No. of Threads executed and Heap used by reusable software component. The experimental results of these software components are represented using graphical charts.
In this we have considered select and insert sql queries as two benchmarks. For the first Select Benchmark we have used these SQL queries are:
TABLE 1. For Select Query

Select artists0_.artistID, artists0_.Name, artists0_.Rating, artists0_.active, artists0_.birth, artists0_.location, artists0_.users from artists0.

Select albums0_.albumID, albums0_.RDate, albums0_.Rating, albums0_.albumName, albums0_.duration, albums0_.pID, albums0_.users from albums albums0.

Select albumgener0_.genereID, albumgener0_.Name, albumgener0_.albumID from albumgener0.

Select performers0_.pID, performers0_.Name from performers0.

Select albummoods0_.moodID, albummoods0_.Name, albummoods0_.albumID from albummoods0.

Select composers0_.cID, composers0_.Name from composers0.

These SQL select queries are executed at the backend in the database. When we run these queries it shows how much CPU is utilized, how many classes are loaded, how much heap is used and how much time it takes to execute the java application. According to the average graphs, it is clear that IBatis perform better for select query because its development time is less as compared to other components. IBatis is a data mapper i.e. it maps results sets to the object in java application while other components map the columns of database tables with the java classes. IBatis makes use of SQL which is database dependent. According to the graphs, IBatis has less average CPU utilization, less execution time and consumes less heap because stored procedures are used. A stored procedures is a group of SQL statements that created and stored on database. The stored procedures improved the heap usage and improve the performance of application. IBatis loaded less no. of classes because of lazy loading and another reason is multiple threads are executed simultaneously. The insignificant code is reduced to access a database. The results of select query benchmarks are shown in fig1, 2, 3, 4 and 5.

Fig 1. Execution time

Fig 2: Average Heap Used
 

Fig 3: Total no. Classes loaded

Fig 4: No. of Threads Executed

Fig 5: CPU usage
The insertion operation is regarded as the second benchmark. The insert operation is used to insert one or more rows in a database table. The first command of language data manipulation performed immediately after the creation of this table is the insertion expression. For the second Insert Benchmark we have used these SQL queries:
TABLE 2. For Insert Query

INSERT INTO albumgeneres (genereID, genereName, albumID) values (genereID, genereName, albumID)

INSERT INTO albumstyles (styleID, styleName, albumID) values (styleID, styleName, albumID).

INSERT INTO composers (cID, Name) values (composerID, composerName).

INSERT INTO performers (PID, Name) values (performerID, performerName).

According to the average graphs, the Charts shown that IBatis performs better for insert benchmark. The average execution time is large, maximum heap is used because multiple records are inserted in to database tables. The only operation in which spring consumes more time is for the insert operation. The number of threads executed to run a java application in IBatis is less than hibernate because we don’t have to create the separate session for threads to insert objects into the database. The sessions in IBatis enhance the performance by reducing the number of times the application needs to access the data. In this case, larger number of classes are loaded in EclipseLink than IBatis but lesser than hibernate. EclipseLink consumes more CPU with respect to the other components. For every insert operations so much effort was necessary on querying, IBatis handles this query in a better way. The results of insert query benchmarks are shown in fig 6, 7, 8, 9 and 10.

Fig 6: Execution time

Fig 7: CPU utilization

Fig 8: Heap Used.

Fig 9: No. of Threads Executed.

Fig 10. Number of classes loaded
V. CONCLUSION
This paper presents the comparative analysis of four reusable software components namely hibernate, spring, IBatis and EclipseLink. Reusability allows us to use existing software system rather than building them from scratch. Three performance benchmarks namely SELECT, INSERT and JOIN queries are used in order to measure the performance of reusable software components. These benchmarks were applied on these four reusable software components to analyze their performance and to make a comparison among them. The performance was analyzed using these performance metrics such as CPU utilization, heap Used, number of threads executed, execution time and number of classes loaded with the help of VisualVM. According to our results in SELECT and INSERT queries, IBatis showed outstanding results as compared to other reusable components because it uses less average CPU utilization because of multithreading. IBatis consumes less heap because caching in IBatis improves the performance by caching all the results in the mapping statement and reducing the unnecessary trips to the database. IBatis loaded less number of classes because IBatis is a light weight component.
REFERENCES
[1]. McIlroy, Doug, “Mass Produced Software Components” Software Engineering Concepts and Techniques: Proceedings of the NATO Conferences, J.M. Buxton, P. Naur, and B. Randell, eds., Petrocelli/Charter, 1969.
[2]. Johannes Sametinger, “Software Engineering with Reusable Components”, ACM Computing Surveys, ISBN: 3-540-62695-6, 1997.
[3]. Simonetta Balsamo, Antinisca Di Marco, Paola Inverardi, and Marta Simeoni. “Model-Based Performance Prediction in Software Development: A Survey”, Software Engineering, IEEE Transactions on Volume: 30, Issue: 5 ISSN: 0098-5589,pp-223-228, 2004
[4]. V. Grassi, R. Mirandola, and A. Sabetta, “A Model Transformation Approach for the Early Performance and Reliability Analysis of Component-Based Systems”, Proc. In CBSE 6th joint meeting of the European software engineering conference and the ACM SIGSOFT, ISBN 978-1-4503-2237-9, 2006.
[5]. Anas Bassam AL-Badareen, Mohd Hasan Selamat and Sherzod Turaev, “Reusable Software Components Framework”, International conference on Advances in Communications, Computers, Systems and Devices, ISBN: 978-960-474-250-9, 2008.
[6]. Jiya Jiang , Yu Liu, “The Construction of E-Business Portal Based on Struts, Spring and Hibernate”, IEEE International Conference on Emerging Technologies, 2009.
[7]. VisualVM tool accessed from http://publib.boulder.ibm.com/html/as400/v4r5/ic2924/index.htm?info/rzaihh.htm, 2009.
[8]. Dantas, F., Garcia, “A. Software Reuse versus Stability: Evaluating Advanced Programming Techniques”, Proc. SBES’10, Brazil, 2010.
[9]. Zhiyu Zhou and Zhiang Chen, “Performance Evaluation of Transparent Persistence Layer in Java Applications”, IEEE proceedings International Conference on Cyber-Enabled Distributed Computing and Knowledge Discovery ISBN: 978-1-4244-8434-8, 2010.
[10]. Adil Ali Abdelaziz, Wan M.N. Wan Kadir and Addin Osman, “Comparative Analysis of Software Performance Prediction Approaches in Context of Component-based System”, International Journal of Computer Applications (0975 – 8887) Volume 23– No.3, June 2011.
[11] Anupama Kaur, Himanshu Monga, Mnupreet Kaur, “Performance Evaluation of Reusable Software Components”, International Journal of Emerging Technology and Advanced Engineering ISSN 2250-2459, Volume 2, Issue 4, April 2012.
[12]. Ankur Bawiskar, Vinayak Kankate, “Integration of Struts, Spring and Hibernate for an University Management Sys”, International Journal of Emerging Tech and Advanced Engineering, 2012.
[13] EclipseLink accessed from http://www.eclipse.org/eclipselinkjpa_extensions.pdf, 2012.
[14] Hibernate accessed from http://www.tutorialspoint.com/hibernate/hibernateoverview.htm, 2012.
[15]. S. M. Thampi and Ashwin Kumar, “Performance Comparison of Persistence Frameworks”, Published in Cornell University Library, Arxiv, ISSN-1653-5715, 2013.
 

Facial Emotion Recognition Systems

CHAPTER-1
INTRODUCTION
1.1: Introduction
Face plays important role in social communication. This is a ‘window’ to human character, reactions and ideas. the psychological research shown that nonverbal part is the most enlightening channel in social communication. Verbal part offers about 7% of the message, vocal – 34% and facial expression about 55%.
Due to that, face is a theme of study in many areas of science such as psychology, behavioral science, medicine and finally computer science. In the field of computer science much effort is put to discover the ways of automation the process of face detection and segmentation. Several methods addressing the problem of facial feature extraction have been proposed. The key problem is to provide suitable face representation, which leftovers robust with respect to diversity of facial appearances.

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The method of face recognition plays an important role in people’s life ranging from commercial to law enforcement applications, such as real time surveillance, biometric personal identification and information security. It is one of the most challenging topics in the interface of computer vision and cognitive science. Over past years, extensive research on face recognition has been conducted by many psychophysicists, neuroscientists and engineers. In general views, the definition of face recognition can be formulated as follows Different faces in a static image can be identified using a database of stored faces. Available collateral information like facial expression may enhance the recognition rate. Generally speaking, if the face images are sufficiently provided, the quality of face recognition will be mainly related to feature extraction and recognition modeling.
Facial emotion recognition in uncontrolled environments is a very challenging task due to large intra-class variations caused by factors such as illumination and pose changes, occlusion, and head movement. The accuracy of a facial emotion recognition system generally depends on two critical factors: (i) extraction of facial features that are robust under intra-class variations (e.g. pose changes), but are distinctive for various emotions, and (ii) design of a classifier that is capable of distinguishing different facial emotions based on noisy and imperfect data (e.g., illumination changes and occlusion).
For recognition modeling, lots of researchers usually evaluate the performance of model by recognition rate instead of computational cost. Recently, Wright and Mare ported their work called the sparse representation based classification (SRC). To be more specific, it can represent the testing image sparsely using training samples via norm minimization which can be solved by balancing the minimum reconstructed error and the sparse coefficients. The recognition rate of SRC is much higher than that of classical algorithms such as Nearest Neighbor, Nearest Subspace and Linear Support Vector Machine (SVM). However, there are three drawbacks behind the SRC. First, SRC is based on the holistic features, which cannot exactly capture the partial deformation of the face images. Second, regularized SRC usually runs slowly for high dimensional face images.
Third in the presence of occluded face images, Wright et al introduce an occlusion dictionary to sparsely code the occluded components in face images. However, the computational cost of SRC increase drastically because of large number of elements in the occlusion dictionary. Therefore, the computational cost of SRC limits it s application in real time area, which increasingly attracts researcher’s attention to solve this issue.
1.2: Psychological Background
In 1978, Ekman et al. [2] introduced the system for measuring facial expressions called FACS – Facial Action Coding System. FACS was developed by analysis of the relations between muscle(s) contraction and changes in the face appearance caused by them. Contractions of muscles responsible for the same action are marked as an Action Unit (AU). The task of expression analysis with use of FACS is based on decomposing observed expression into the set of Action Units. There are 46 AUs that represent changes in facial expression and 12 AUs connected with eye gaze direction and head orientation. Action Units are highly descriptive in terms of facial movements, however, they do not provide any information about the message they represent. AUs are labeled with the description of the action (Fig.1).

Fig. 1: Examples of Action Units
Facial expression described by Action Units can be then analyzed on the semantic level in order to find the meaning of particular actions. According to the Ekman’s theory [2], there are six basic emotion expressions that are universal for people of different nations and cultures. Those basic emotions are joy, sadness, anger, fear, disgust and surprise (Fig. 2).

Fig. 2: Six universal emotions
The Facial Action Coding System was developed to help psychologists with face behavior analysis. Facial image was studied to detect the Action Units occurrences and then AU combinations were translated into emotion categories. This procedure required much effort, not only because the analysis was done manually, but also because about 100 hours of training were needed to become a FACS coder. That is why; FACS was quickly automated and replaced by different types of computer software solutions.
1.3: Facial emotion recognition systems
The aim of FERS is to replicate the human visual system in the most analogous way. This is very thought-provoking job in the area of computer vision because not only it needs effective image/video analysis methods but also well-matched feature vector used in machine learning process. The primary principle of FER system is that it would be easy and effective. That relates to full automation, so that no extra manual effort is obligatory. It is also chosen for such system to be real-time which is particularly significant in both: human-computer interaction and human-robot interaction applications.
Besides, the theme of study should be permitted to act impulsively while data is being captured for examination. System should be intended to evade limitations on body and head movements which could also be an important source of data about shown emotion. The limitations about facial hair, glasses or extra make-up should be reduced to lowest. Furthermore, handling the occlusions problem looks to be a test for a system and it should be also considered.
Other significant features that are wanted in FER system are user and environment independence. The prior means that, any user should be permissible to work with the system, regardless of of skin color, oldness, gender or state. The latter relates to conduct the complex background and diversity in lightning conditions. Further advantage could be the view independence in FERS, which is likely in systems based on 3D vision.

Face Detection

As it was stated earlier, FER system comprises of 3 steps. In the first step, system takes input image and does some image processing methods on it, to detect the face region. System can function on static images, where this process is called face localization or videos where we are working with face tracking. Main problems which can be come across at this step are different scales and orientations of face. They are generally produced by subject movements or changes in remoteness from camera.
Substantial body actions can also reason for severe changes in position of face in successive frames what makes tracking tougher. What is more, difficulty of background and variety of lightning circumstances can be also quite puzzling in tracking. For example, when there is more than one face in the image, system should be able to differentiate which one is being tracked. Finally, obstructions which usually give the impression in impulsive reactions need to be handled as well.
Problems stated overhead were a challenge to hunt for methods which would crack them. Among the methods for face detection, we can differentiate two groups: holistic where face is treated as a whole unit and analytic where co-occurrence of characteristic facial elements is considered.
1.3.2. Feature Extraction
Afterward the face has been situated in the image or video frame, it can be examined in terms of facial action occurrence. There are two types of features that are frequently used to define facial expression: geometric features and appearance features. Geometric features quantity the displacements of certain parts of the face such as brows or mouth corners, while appearance features define the variation in face texture when specific action is done. Apart from feature type, FER systems can be separated by the input which could be static images or image sequences.
The job of geometric feature measurement is generally connected with face region analysis, exclusively finding and tracking vital points in the face region. Possible problems that arise in face decomposition job could be obstructions and incidences of facial hair or glasses. Besides, defining the feature set is tough, because features should be expressive and possibly not interrelated.

Recognition of Expression

The latter part of the FER system is based on machine learning theory; exactly it is the classification job. The input to the classifier is a set of features which were recovered from face region in the previous stage. The set of features is designed to describe the facial expression.
Classification needs supervised training, so the training set should consist of labeled data. Once the classifier is trained, it can distinguish input images by assigning them a specific class label. The most usually used facial expressions classification is finished both in terms of Action Units, proposed in Facial Action Coding System and in terms of common emotions: happiness, unhappiness, fury, surprise, disgust and fear. There are a lot of different machine learning methods for classification job, viz.: K-Nearest Neighbors, Artificial Neural Networks, Support Vector Machines, Hidden Markov Models, Expert Systems with rule based classifier, Bayesian Networks or Boosting Techniques (Adaboost, Gentleboost).

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Three major problems in classification job are: picking good feature set, effective machine learning method and diverse database for training. Feature set should be composed of features that are discriminative and characteristic for expression. Machine learning method is chosen usually by the sort of a feature set. In conclusion, database used as a training set should be adequate and contain various data. Methods described in the literature are presented by categories of classification output.
1.4: Applications
Enormous amount of different information is encoded in facial movements. Perceiving someone’s face we can absorb about his/her:
• Affective state, connected with emotions like fear, anger and joy and moods such as euphoria or irritation
• Cognitive activity (brain activity), which can be seeming as attentiveness or boredom
• Personality features like sociability, nervousness or unfriendliness
• Honesty using analysis of micro-expressions to disclose hidden emotions
• Psychological state giving information about illnesses helpful with diagnosis of depression, mania or schizophrenia.
Due to the variety of information visible on human face, facial expression analysis has applications in various fields of science and life. Primarily, teachers use facial expression investigation to correct the struggle of the exercise and learning pace on a base of reaction visible on students faces. Virtual tutor in e-learning planned by Amelsvoort and Krahmer [26] offers student with suitable content and alters the complexity of courses or tasks by the information attained from student’s face.
Additional application of FERS is in the field of business where the measurement of people’s fulfilment or disappointment is very important. Usage of this application can be found in many marketing methods where information is collected from customers by surveys. The great chance to conduct the surveys in the automatic way could be able by using customers’ facial expressions as a level of their satisfaction or dissatisfaction . Furthermore, prototype of Computerized Sales Assistant, proposed by Shergill et al.  chooses the appropriate marketing and sales methods by the response taken from customers’ facial expressions. Facial behavior is also studied in medicine not only for psychological disorder diagnosis but also to help people with some disabilities. Example of it could be the system proposed by Pioggial et al.  that aids autistic children to progress their social skills by learning how to recognize emotions.
Facial expressions could be also used for surveillance purposes like in prototype developed by Hazel hoff et al.. Suggested system automatically perceives uneasiness of newborn babies by recognition of 3 behavioral states: sleep, awake and cry. Furthermore, facial expression recognition is broadly used in human robot and human computer interaction Smart Robotic Assistant for people with disabilities based on multimodal HCI. Another example of human computer interaction systems could be system developed for automatic update of avatar in multiplayer online games.
1.5: Thesis Organization
The thesis is organized as follows:

The thesis is opened with an introduction i.e., Chapter 1, in which it is discussed about the introduction, physiological background and facial emotion recognition systems along with the Thesis organization and the Tools used for the whole project.
Chapter 2 discussed about the literature survey in which the brief explanation of previous works is given and explained.
Chapter 3 discussed about the proposed system in which the each part of the face was detected and the emotion of the person is detected based on extreme sparse learning. Here we use the spatial-temporal descriptor and optimal flow method to recognize the emotion.
Chapter 4 plays key role in this project which gives the information of software that used for the project i.e. MATLAB.
The results and discussions are presented in Chapter 5. This chapter describes the results that are obtained for the proposed system.
Chapter 6 discussed about the advantages of the proposed system and disadvantages of the existing systems.
Hence the conclusion and future work, references are presented in chapter 7. Then the references are mentioned in the chapter8.

1.6: Tools Used
Image processing toolbox
MATLAB R2013a(version 8)

QA Systems in Upscale Hotels

Quality assurance systems are an important element of any business strategy. As Porter (1985 and 2004) suggests, quality is now seen as a major force for gaining competitive advantage, particularly with the consumer. There is no commercial activity where this is more important than in the hotel sector. As Yavas et al (1995) state, “the question is no longer whether to have quality assurance programmes, but rather how to make these programmes work,” within this sector of hospitality.

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It can be argued that in terms of quality assurance systems delivery the hotel sector is in a distinctive position, particularly when it is related to service satisfaction (Parasuraman 1997, Schiffman and Kanuk 2000). Unlike most other industries, where customer contact and engagement during a visit might be fleeting, as happens in retail shop environment, a hotel’s interaction with customers can last from a few hours to several days. Furthermore, as Kandampully et al (2001, p.28) the quality of the hotel product also has to take into account the “customer-to-customer interactions.”
Following a brief literature review, the intention of this essay is to examine quality assurance systems and evaluate the effect that these systems have upon service quality and customer satisfaction within the upscale Hotel market.
Quality assurance and management within the hotel environment is focused upon satisfying the customer. Therefore, this review concentrates on the existing literature relating to customer satisfaction and the various methods and frameworks of service quality related to this focus.
Academic literature relating to customer satisfaction falls within two main categories, these being the psychological perceptions of the customer and the practical ways in which customer satisfaction can be implemented to help a business achieve its objectives. In the hotel sector, this objective is “to try and engender a high level of customer satisfaction in order to positively influence our customers’ repurchasing and communicative behaviour ” (Hennig-Thurau and Hassen (2000, p.62).
However, to achieve this aim the business has to understand what drives customer satisfaction. Christopher (1984), Holbrook (1999), Schiffmand and Kanuk 2000 and Brennen (2003) all agree that satisfaction is related to the consumer’s perception or judgement of a product experience and value when set against their expectations and the payment made. Zeithaml’s (1998, p.14) describes it as follows, being that ” Perceived value is the consumer’s overall assessment of the utility of a product based on perceptions of what is received and what is given … value represents a trade-off of the salient give and get components ,” in other words the cost paid is measured against the value expected . Therefore, it can be suggested that the greater the service quality the higher the satisfaction (Kandampully et al. 2001, p.8) and, conversely, the higher the price the greater the perception of value.
Bostepe (2007) further identifies that, within a service environment such as a hotel, consumer satisfaction does not simply rely upon the quality of service satisfaction received from business employees, although this is an essential element. The physical environment, for example the décor, bedrooms and other facilities offered, are also elements of the consumer’s perceived value and service satisfaction. If any of these are deemed as sub-standard, particularly when related to the price paid, this will reduce the customer’s enjoyment and levels of satisfaction.
It follows therefore that only by concentration upon providing quality within all of these areas of the product will the business be able to assure satisfaction and encourage customer loyalty (Holbrook 1999, p.121), which Porter (1998), Parasuraman (1997) Agrawal (2000) and Harrison (2003) all agree is essential to competitive advantage.
There are numerous “quality assurance” measurement systems and standards available for use within the business environment. Customer feedback is one such measurement. Client feedback can be achieved by two methods. The first way is to provide questionnaires that hotel guests are asked to complete before the end of their stay. The second is to rely upon externally conducted questionnaires, interviews and polls, which can be conducted on a continuous basis.
However, whilst comments and responses provided by customers may act as a good testimonial for the business (Porter 1998, p.1478), these systems have their drawbacks. In addition to the fact that not all customers might respond, the design of the process itself is often flawed (Kandampully et al 2001) and can therefore be misinterpreted. For example, a simple complaints procedure would not necessarily identify areas of quality success. Secondly, these feedback processes tend to lack definition. Their use may therefore be inhibited by the fact that they do not provide management with sufficient detail to be able to locate and resolve the specific areas of the business where deficiency of service quality is occurring. Furthermore, a system of continuous surveys adds to the business administration costs and, in addition, raises the inherent issue of sampling (Visit Britain 2008 b). Evidence of these limitations can be seen in a recent survey conducted by Visit Britain (2008 a) (see figure 1).
Figure 1 Customer hotel choice determinants 
Source: Visit Britain (2008 a, p.11) Whilst it is clearly apparent from these results that customer satisfaction in related to encouraging loyalty and retention, as well as being inherently useful in turning existing customers into promotional tools for the hotel, this does not provide management with a detailed analysis of the areas where satisfaction has been achieved or denote what areas were not satisfying. To provide detailed quality service observations therefore, a more robust quality assurance system is required and most of these are based upon variations of the “Total Quality Management” (TQM) system (Dotchin and Oakland 1994 and Ziethaml et al 2000). These methods are designed to assess and monitor the level of quality being maintained throughout all areas of the business process and its supply chain, from an internal as well as external viewpoint. One such variation, particularly applicable to the hotel industry, is the SERVQUAL method, which originated from the works of Parasuraman et al (1991).
Kandampully et al (2001, p.68) observe that many academics and practical studies have used SERVQUAL as a “true measure of customer service” and that it has been “extensively applied” (Shahin 2005, p.4) in service based organisations. Amongst these service industries will be included the hospitality and hotel sector of the tourism industry.
Despite the fact that recent researches have sought to extend the elements of quality measurement with the SERVQUAL model, fundamentally it is still based upon the level of quality assurance to be measured and gained within five key sectors of the business processes, which are: –

Tangibles – Physical facilities, equipment and appearance of personnel.

Reliability – Ability to perform the promised service dependably and accurately.

Responsiveness – Willingness to help customers and provide prompt service.

Assurance – (including competence, courtesy, credibility and security). Knowledge and courtesy of employees and their ability to inspire trust and confidence.

Empathy – (including access, communication, understanding the customer). Caring and individualized attention that the firm provides to its customers.

Source: Sahney et al 2004
The SERVQUAL measurement can be used internally, through measurement against preset quality assurance standards such as the ISO 9001 Quality certification process (BSI 2008) and the “Star Rating system” operated by Visit Britain (2008) in conjunction with the Automobile Association. In this case the hotel services and processes are measured against pre-determined sets of quality criterion and monitored at least annually by those who regulate these standards. The internal quality assurance programme is also complemented by external consumer questionnaires and interview surveys.
The SERVQUAL quality assurance method has been in existence for some years and is “tried and tested” (Shahin 2005, p.5), making it a firm favourite within the hotel service industry, where managers are comfortable and confident with the outcomes of these measurements. An element of SERVQUAL that is considered particularly important in this respect is the fact that the system and its measurements are monitored and updated on a regular basis (Holbrook (1999), Sahney et al (2004) and Boztepe (2007)), for example annually (Shahin 2005, p.6). Both ISO 9001 and the “Star Rating” systems conform to these determinants.
As will be seen from the following analysis, the “quality assurance” systems applied to the hotel in terms of both the internal industry “Star Rating” and external SERVQUAL systems are virtually synonymous in terms of the standards and factors they rely upon for measurement. To maintain their perception as upscale or “5 star” hotels, in each of these cases the hotel will have to achieve much higher levels of standards.
4.1 Star Rating system Although the Star Rating system is formatted in a slightly different way to SERVQUAL, the quality elements of this process are still graded in a similar manner. The main difference is the fact that there are minimum quality requirements before the hotel will even be considered for a rating. However, even these equate to the tangible element of the SERVQUAL system (figure 2). Figure 2 Minimum entry requirements 
Source (Visit Britain 2005, p.8) Once the minimum entry requirements have been met, to assess which star level is applicable to the establishment independent inspectors will monitor five quality bands and award a quality percentage to each. These percentages determine what rating the establishment has achieved (figure 3).
Figure 3 Quality bands for star rating

Star rating

Bands

One star

30-46%

Two stars

47-54%

Three stars

55-69%

Four Stars

70-84%

Five Stars

85-100%

Source: Visit Britain (2005, p.6)
Furthermore, this standard of quality has to be achieved across a range of five product elements, which include cleanliness, service, food quality, bedrooms and bathrooms. Simply complying in one of the areas is not sufficient to earn the highest star. Therefore, if the hotel fails to achieve the required 85-100% standards during an annual monitoring it risks its rating being downgraded to four stars or a lower standard. For instance, in the example shown below (figure 4), despite the fact that the hotel being monitored has achieved the five star requirements in three of the five bands, its failures in the other two would demote it to a four star hotel.
Figure 4 Quality bank achievement

Level
Standard

1

2

3

4

5

Cleanliness

 
 
 

X

 

Service

 
 
 

X

 

Food quality

 
 
 
 

X

Bedrooms

 
 
 
 

X

Bathrooms

 
 
 
 

X

Source: adapted from Visit Britain (2005, p.7)
4.2 SERVQUAL system When using the SERVQUAL system, which is largely based largely upon the results of customer satisfaction surveys, although all hotels would be looking to achieve the maximum “service quality” satisfaction level of 100% in terms of the overall scoring, there is a significant difference in the way this would be achieved when related to the different standard of establishments. To provide an example of how this equates in practice, the following is a comparison between the SERVQUAL requirements of a 5 star hotel against lower rated hotel, such as the budget Travelodge hotel chain (figure 5).
Figure 5 SERVQUAL comparisons

SERVQUAL criterion

5-star hotel

Travelodge

Tangibility

20%

20%

Reliability

20%

30%

Responsiveness

20%

15%

Assurance

20%

25%

Empathy

20%

10%

 
 
 

Total

100%

100%

It is apparent from the above comparison that the 5-star establishment requires their quality of service to be more balanced, in other words no one area of their product should be delivering a lower quality of service than any other. However, with the budget chain, which operates on a low cost strategy that eliminates much of the human resources and food elements, these specific areas are shown to have less importance to the business, but need to be compensated by increased levels of satisfaction in other areas of quality if the business is to remain successful.
What is immediately apparent from the analysis of the two quality assurance systems identified above as being used within the hotel sector is their compatibility. This not only applies to the systems per se, but also to the measurement of the results. In both cases an upscale hotel would need to achieve a balanced score with high ratings in all of the quality determinants if it is to maintain its market position and be perceived by the potential customer as a quality (5 star) hotel. Conversely, the lower quality hotels pay less attention to those areas of the standards that are more directly related to the quality of service provided by their human resources, relying instead upon other elements to satisfy customer quality perception, such as low cost (Porter 2004).
Whilst it could therefore be stated in simple terms that quality assurance is related to the price being paid for the product, what research such as that conducted by Shahin (2006), Ziethaml et al (1990) and Holbrook (1999), and the fact that all hotels, irrespective of their standards, operate quality assurance systems, shows is that price is simply one element required to fulfil customer satisfaction needs.
Whatever price is being charged for the hotel product the customer will still weigh the experience received against the value they expect from the product enjoyed at that price (Zeithaml 1988 and Parasuraman et at 1994). A customer who decides to spend a greater amount of his or her disposable income on arranging to stay in a 5-star hotel will have a much greater value expectation than one who chooses a budget hotel stay. The former will expect the service quality to exist in all aspects of the hotel product. This includes the décor and the ambiance of the environment, the facilities that are being offered, including meals and room service, and the performance of the hotel’s human resources. If these quality expectations are not met that customer will perceive that they have not received value for money and therefore will view the experience as less than satisfactory. Therefore, they will be unlikely to promote the hotel in a positive manner to others or re-use it.
It is apparent that in the case of an upscale or5-star hotel the combination of the industry “Star Rating” and “SERVQUAL” quality assurance systems will have a significant impact upon their service quality and the level of customer satisfaction achieved from using the product.
In terms of the “Star Rating” system, the higher the star rating the greater the expectation of the customer in terms of their perception of the quality that will be found in this establishment. Therefore, the five star establishments are likely to attract customers who wish to avail themselves of the higher quality experience. 
With regard to the external “SERVQUAL” system of measurement, because these are results from customer experiences, the greater the levels of quality achieved in the areas measured, the more likely it is that customers will be retained and act as recommenders to other potential customers.
In both cases therefore, it can be concluded that the quality assurance system is designed to achieve competitive advantage by attracting additional market share, thus improving the hotel’s revenue and profitability levels.
Agrawal (2000). Managing service industries in the new millennium: Evidence is everything. Paper presented at the AIMS Convention on Service Management Berry L L and Parasuraman, A (1991). Marketing Services: Competing Through Quality, Free Press. New York, US Boztepe, Suzan (2007). User Value: Competing theories and models. International Journal of Design, Vol. 1, Issue. 2, pp.55-63. Brennan, Ross (2003). Value in Marketing: Confusion or Illumination? Available from: http://mubs.mdx.ac.uk/Research/Discussion_Papers/ Marketing/dpap%20marketing%20no25.pdf (Accessed 22 December 2008) BSI (2008). ISO 9001Quality. Available from: http://www.bsi-global.com/en/Assessment-and-certification-services /management-systems/Standards-and-Schemes/ISO-9001/ (Accessed 22 December 2008) Chetwynd, Catherine and Knight, Jenny (2007). Time to capitalise on falling hotel occupancy. The Times. London, UK. Christopher, M. (1996). From brand values to customer value. Journal of Marketing Practice: Applied Marketing Science, Vol. 2, Issue.2, pp.55-66. Dotchin, J.A and Oakland, J.S (1994). Total Quality Management in Services: Part 3: Distinguishing perceptions of Service Quality. International Journal of Quality & reliability Management, Vol. 11, Issue. 4, pp.6-28 Gale, B. T. (1994). Managing customer value. Free Press. New York, US. Harrison, Jeffrey S (2003). Strategic Management: Of Resources and Relationship. John Wiley & Sons Inc. New York, US. Hennig-Thurau, Thorsten and Hansen, Ursula (eds) (2000). Relationship Marketing: Gaining Competitive Advantage Through Customer Satisfaction and Customer Retention. Springer-Verlag Berlin Heidleberg. New York, US. Holbrook, M. B. (Ed.). (1999). Consumer value: A framework for analysis and research. Routledge. New York, US. Kandampully, Jay., Mox, Connie and Sparks, Beverley (2001). Service Quality Management in Hospitality, Tourism and Leisure. Haworth Press. New York, US. Kotler P (1999). Marketing Management: Analysis, Planning, Implementation, and Control (Millennium ed.) Englewood Cliffs, N J; Prentice-Hall, 279-317. Parasuraman, A. (1997). Reflections on gaining competitive advantage through customer value. Academy of Marketing Science, 25(2), 154-161. Parasuraman, A., Zeithaml, V.A. and Berry, L.L. (1991), Refinement and reassessment of the SERVQUAL scale. Journal of Retailing, Vol. 67, pp. 420-450. Parasuraman, A., Zeithaml, V.A. and Berry, L.L. (1993), “Research note: more on improving service quality measurement”, Journal of Retailing, Vol. 69, No. 1, pp. 140-147. Parasuraman, A., Zeithaml, V.A. and Berry, L.L. (1994), “Reassessment of expectations as a comparison standard in measuring service quality: implications for future research”, Journal of Marketing, Vol. 58, pp. 111-124. Porter, M. E. (1998). Competitive advantage: Creating and sustaining superior performance. Free Press. New York, US Porter, M.E (2004). Competitive Advantage. Techniques for Analysing Industries and Competitors. Free Press. New York, US Sahney, S., Banwet, D.K., and Karunes, S. (2004), “A SERVQUAL and QFD approach to total quality education: A student perspective”, International Journal of Productivity and Performance Management, Vol.53, No.2, pp. 143-166. Schiffman, L g and L L Kanuk (2000). Consumer Behaviour. FT Prentice Hall, New Jersey, US. Shahin, Dr. Arash (2005). SERVQUAL and Models of Service Quality Gaps: A Framework for Determining and Prioritizing Critical Factors in Delivering Quality Systems. Available: Visit Britain (2008 a). UK Market Profile 2007. Available from: http://www.tourismtrade.org.uk/ Images/UK_DMarketing_tcm12-22850.pdf (Accessed 21 December 2008) Visit Britain (2008 b). Britain Inbound: Overall Market Profile. Available from: http://www.tourismtrade.org.uk/Images/Inbound FINAL_2008_%20BritInbound3F_tcm12-40935.pdf (Accessed 21 December 2008) Visit London (2005). Hotel Accommodation; Quality Standards. Available from: http://www.qualityintourism.com/content/pdfs/Standards/ Hotel%20Standard%20INT.pdf (Accessed 21 December 2008) Yavas, U., Yasin, M and Wafa, m (1995). Front and back-stage strategies in service delivery in the hospitality industry: a conceptual framework. Market Intelligence & Planning. Vol. 13, Issue, 11, pp.22-26 Zeithaml, V. A. (1988). Consumer perceptions of price, quality, and value: A means-end model and synthesis of evidence. Journal of Marketin,, Vol. 52, Issue. 3, pp.2-22 Zeithaml, V.A., Parasuraman, A. and Berry, L.L. (1990), Delivering quality service; Balancing customer perceptions and expectations. The Free Press, New York, NY.
 

Examining The Effectiveness Of Accounting Systems Accounting Essay

The assignment begins with an attempt to find out the effective of accounting systems within a business and the analysis of management control systems of a business.
Research:
I used a mixture of primary and secondary research methods to complete this assignment. I have provided references at the end where necessary and used a variety of books and notes. Along with that I consulted a few websites, details are on the references.
TASK 1
Introduction of accounting
Accounting is all about providing financial and economic information. Accounting information is economic information, it relates to the financial or economic activities of the business.
Accounting information shows the financial position of a business. This is done by the set of accounts, based on a system known as double-entry bookkeeping.
One of the first complete documentation about how to keep books of accounting was written by the professor of mathematics in Rome Luca Pacioli in 1494. This documentation described the double-entry system of accounting. It was adopted and still used today around the world.
Users of Accounting: there are two type of users.
F:DocumentsDownloadsch1_accounting_types_users.gif
http://simplestudies.com/introduction-to-accounting.html
Types of accounting
There are two types of accounting
1: Financial accounting
Financial accounting tells us about the financial position of Business it is used to prepare financial statement. This gives all the finance related information to its users and on the basis of that information a user will be able to do comparison and analyse the position of the company and it takes part in important decision making process.
2: Management accounting
On the other hand management accounts deals with the budgeting, business expenses and cost analysis it is used to make planning and control the business expenses.
Accounting systems
Computerised accounting system
Manual accounting system
These days computerised accounting system is widely used in all type of businesses. The result of this system is more convenient and accurate then manual accounting system.
The question arises how this system operates, this system operates by computer software which has to install in the computer. Accounting packages software’s which is used in these days it is used to get payroll packages sales ledger purchase ledger and fixed assets. There are lots of accounting software’s are available one of the famous software name is off the shelf software it generates the document by getting commands by coding this software is very easy to use because of this software we don’t need any professional accountant who set up the account it is very convenient to use one of the example of such software is sage which is very common in these days and easy to operate and it generates the accounts information by its self by coding and another kind of software is called as BESPOKE software it’s a customised software most of the bigger size organisations are using this software. It gives them customised entries in the books of accounts.
Coding
Computer operates on the bases of dose commands to performs its tasks for the accounting software coding is used to make the software more easy to use
e.g. 05 for purchases
15 for interest
25 for profit and loss accounts
Untitled sssss.jpg
Manual accounting system
Manual accounting systems are the traditional form of maintaining a business’s accounts and records this includes different steps like ledgers cash book petty cash book income statement and balance sheet which includes all the day to day transactions and sell purchase accounts this accounting system needs skills and knowledge to full fill its requirements.
1.1 Effectiveness of accounting system within a business:
Information generated from the accounting system can be effective in decision making process sale and purchase of assets and in investments. Quality and benefits of accounting system is evaluated from the performance evaluation, internal control and proper records of transactions.
Effectiveness of accounting information is depend on time management which have a great effect on accounting systems effectiveness, there for the accounting records should be maintain on time and with accuracy of accounting information it have a great impact on the effectiveness of accounting system.
Generally accounting information system provide the information about financial position on daily and weekly basis the effectiveness of accounting system not only depend upon the propose of such system it also depend on the contingency factors ( factors like culture understanding of organisation and outer atmosphere) accounting information is said to be effective when the information is complete and according to the system users effectiveness of accounting system is subject to many researches from a long time.
Accounting information is usually divided into two categories (1) the information that facilitate decision making (2) Information that influence decision making.
1.2: Accounting records
All of the documents and books includes in the preparation of accounting records includes journal, ledger, trial balance, cash books, invoices or any document which help in to make accounts.
In accounting records a cycle is used which is called as accounting cycle it determines the steps of financial statement.
ACCOUNTING CYCLE
F:DocumentsDownloadsaccounting-cycle4.jpg
http://basiccollegeaccounting.com/what-is-an-accounting-cycle-and-the-steps-involved/
Purpose and use of accounting records:
All accounting records are very useful and had a great value for its respective business without a proper accounting records it is very difficult to run a business successfully.
The purpose of maintaining accounting records to evaluate how much capital and assets a business have and also maintain the records of creditors and debtors or buyers and sellers by the respect of that records a user can have a clear eye on the business and watch the losses and profits in the business whether the business doing well or not and on the basis of that records business can take decisions whether business have to invest or take out all the investments or run the business as it is these record help to make more accurate and satisfied decision making which help to make business more profit and also used for calculating tax liability and give the information to the investors who are willing to buy the shares of that company.
Accounting concepts
Accounting concepts is very important, it is used to support the application of the “true and fair view”, and accounting has adopted certain concepts which help to ensure that accounting information is presented accurately and consistently.
(1) Going concern: it is assumed that the business entity for which accounts are being prepared is solvent and variable, and the business will continue its operations for the foreseeable future. This has important implications for the valuation of assets and liabilities.
(2) Accruals concept: revenue and expenses are taken account of when they occur and not when the cash is received or paid out.
(3) Prudence concept: revenue and profits are included in the balance sheet only when they are realized and liabilities are included when there is a reasonable ‘possibility’ of incurring them it is also called conservation concept. Profits are not recognised until a sale has been completed. In addition, a cautious view is taken for future problems and costs of the business (they are “provided for” in the accounts” as soon as there is a reasonable chance that such costs will be incurred in the future.

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(4) Consistency concept: once an entity has chosen an accounting method, it should continue to use the same method, except for a solid reason to change. Any change in the accounting method must be disclosed. Transactions and valuation methods are treated the same way from year to year, or period to period. Where accounting policies are changed, companies are required to disclose this fact and explain the impact of any change.
(5) Entity concept: accounting records reflect the financial activities of a specific business or organization, and not of its owners or employees.
(6) Matching concept: transactions affecting both revenues and expenses should be recognized in the same accounting period.
(7) Materiality concept: relatively minor events may be ignored, but the major ones should be fully disclosed.
(8) Realization concept: any change in the market value of an asset or liability is not recognized as a profit or loss until the asset is sold or the liability is paid off (discharged).
(9) Money measurement concept: accounting process records only those activities that can be expressed in monetary terms (with some exceptions, as in cost-accounting).
(10) Separate entity concept: Business is the separate entity from its owner.
(11)Relevance concept: This implies that, to be useful, accounting information must assist a user to form, confirm or maybe revise a view usually in the context of making a decision (e.g. should I invest, should I lend money to this business? Should I work for this business?)
1.3: Factors Affecting Accounting System
There are lots of factors which affect the accounting system the major factor are which affect the organisation is the (1) nature of business and (2)size of organisation and 3the structure of the organization if the organization is a multinational company then the accounting system of that organisation is on a very high level and very complex and they have separate department for all the accounting related work if a small company going to increase its size then they should have to change the accounting method and adopt the new method because of large amount of transactions are also taken place in the business on which the old method can no longer apply, and the other factor which affect the accounting system the change in IAS if in IAS some new rules are coming in then the business have to adopt that rule and adopt in the business and make there strategy according to it.
2.1: Business risk:
Business risk cannot be eliminated but must be managed by companies. There are several ways to minimize the business risk by proper planning.
Determining Business Risk: Developing the Business Risk Model
It is important for an organization to identify the business risks that exist in the environment in which it operates. To identify those risks, organizations must look at their external environments. External business risks are economic, political, social, environmental, technological, and other external conditions.
An organization cannot fully understand its business risks unless it also understands its business objectives, strategies, and processes.
Interrelationships between business objectives, strategies, processes, and business risk
http://www.clir.org/pubs/reports/pub90/appendix1.html
Types of risk:
Operational risks:
Operational risks are associated with your business’ operational and administrative procedures. These include:
recruitment
supply chain
transportation
accounting controls
IT systems
regulations
board composition
Business should examine these operations, prioritise the risks and make necessary provisions.
Financial Risk:
Financial risk is the risk made by equity holders by using of firms debt. If the company raises capital by borrowing money, I t must pay back with the interest charges. This increases the degree of uncertainty about the company and it must have enough income to pay back that amount in the future
Compliance risk:
Compliance risk is the possibility that the business will not comply with laws and regulations in the jurisdictions where it operates or that the organization will break any legally contract. Noncompliance can be dangerous, or it can result from being unaware or local legal requirements.
Response to risk:
A business can take any given risk.
Accept risk: if the risk of loss is minimum then only accept the risk and carry on business according to it.
Reduce risk: reducing the risk by better planning and strategies
Avoid risk: do not enter into that kind of business in which there is some bigger risk
Transfer risk: companies can also transfer the risk by taking insurance policy.
2.2: Describe and evaluate the control system
The environment in which business operates and the system it adopts is a process, affected by an entity’s board of directors, management and other personnel, designed to provide assurance regarding to the success of objectives in the following areas:
effectiveness and efficiency of operations,
reliability of financial reporting, and
Compliance with applicable laws and regulations.
IAS315 gives us an understanding of the entity and its environment and assessing the risk of business and control system of business.
ISA identify the five elements of control system,
The control environment
Risk assessment
Information and communication
Control activities
Monitoring
Control environment:
Control environment is that in which control system operates. Control environment is defined by the business management. Control environment forming a base for control activities, risk assessment, monitoring, awareness and action of those changed with governance and management. The control environment is the most important component because it sets the tone for the organization. Factors of the control environment include employees’ integrity, the organization’s commitment to competence, management’s philosophy and operating style, and the attention and direction of the board of directors and its audit committee.
Risk assessment:
Risk assessment analyse the identification, analysis, and management of uncertainty in business facing the organization. Risk assessment is relevant to the financial reporting and organization operational objectives. The management have to carry out a risk assessment from auditor which provides information with confidence that company system will not have any error in them.
Information system:
Information system is the system that processes the information within an organization it includes processing the information and the procedure to initiate record and report on financial statement both manual and computerised.
Control activities:
Control activities include the policies and procedures maintained by the management of an organization to find risk. E.g. Control activity is a policy requiring the approval by the board of directors for all purchases exceeded from an estimating amount. Control activities are the important element of internal control, this provide satisfaction to prevent wrong decision from occurring.
Monitoring:
Monitoring refers to the assessment of the quality of internal control. Monitoring activities provide information about potential and actual breakdowns in a control system that could make it difficult for an organization to achieve its goals.
2.3: Fraud
Fraud is an intentional mistake by the management, employs or third parties for illegal financial advantages. Or if we talk about an error it’s an unintentional mistake.
Fraud is difficult to be identifying because it is done by complete planning and care so the internal audit is conduct to detect the fraud.
THE DIFFERENCE BETWEEN FRAUDS
AND ERROR:
The distinguishing factor between fraud and error is that action which results in a misstatement of the financial statements it is intentional or unintentional. The term ‘fraud’ is a broad legal concept, but the auditor is concerned with fraud that causes a material mistake in the financial statements. ISA 240 (Redrafted) defines fraud as: ‘An intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal advantage. And
“SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements”
http://en.wikipedia.org/wiki/Statement_on_Auditing_Standards_No._99:_Consideration_of_Fraud
Types of fraud:
There are many types of fraud which relates to a business.
Ghost employ
Miscasting of payrolls,
Stealing unclaimed wages,
Collusion external parties
Teeming and leading
Altering cheques and inflating expense claim
Stealing assets
Issuing false creditor notes
Failing to record all sales
Prevention of Fraud:
Fraud is preventing by implementing the rules and laws in the business some of the points are written below which is very useful for the business to prevent the business from fraud.
A good internal control system
Continuous supervision of all employees
Surprise audit visits
Through personal procedure
Detection of fraud in the business:
Maintaining key control procedure reduce the risk of fraud occurring and increases the risk of detection control over cash transaction are more important this is the main area in which mostly frauds are happen.
Cash receipts:
Keep eye on all transactions which are placing in the business. Divide the duties between different functions, in other words more than a person. There are following point which is very useful to detect the fraud.
Receipts by post:
Safeguard to prevent interception of mail between receipts and opening.
Appoint person to supervise mails
Protection of cash and cheques
Control over cash sales and collection:
Restriction of receipts received
Evidence
Clearance of cash officer and register
Investigation of cash storage and surpluses
Paying into bank
Daily banking
Make up and comparison of paying in slips and receipts
Banking receipts record
Condition and events:
Particular financial reporting pressure in an entity;
Inadequate working capital due to declining profit or too rapid expansion
Increases sales on credit this area should be check to find out if anything is going wrong is that department.
Unusual transaction:
If unusual transaction is take place especially at year end that give’s any significant effect on earnings.
Complex transaction or accounting treatment.
Task 3
3.1: Auditors
Duties, rights and liability;
What is an audit?
An audit is an examination of a company’s financial statements prepared by the directors of the company. Its purpose is to give the company shareholders an independent, professional and informed opinion on the financial statements:
• It has been prepared according to the Companies Acts, any other relevant legislation and relevant accounting standards.
• It gives a true and fair view of the condition of the company on financial statement.
Who is an auditor?
An auditor is an independent professional person who is qualified to audit a company’s financial statements.
What does an audit involve?
In carrying out an audit, an auditor will usually:
• Identify the data of the financial statements that have some errors.
• check the transactions record, account balances and disclosures.
• Give suggestions on company’s accounting policies are reasonable.
• Test that the company’s internal controls are effective.
• write management letter if any problems discovered during the audit and advise on how to deal with that.
• write and issue the auditor’s report to the members of the company.
What are the duties of auditors?
Duty to provide an audit report:
The main duty of auditors is to report to the shareholders on whether in their opinion the company’s financial statements give a true and fair view. They may give:
• A qualified opinion – this says that the financial statements give a true and fair view of the company’s state of affairs except for certain stated circumstances.
• A disclaimer of opinion – this shows that the auditor is unable to give an opinion whether the financial statements gives a true and fair view or not.
• An adverse opinion – it says that the financial statements do not give a true and fair view.
What are the rights of auditors?
Auditors have the right to:
• Access the books and accounts of the company and its subsidiaries;
• Access information and explanations from the company’s directors and employees.
• be notified of company general meetings and address the meetings.
• explain in general meeting the circumstances of any condition to remove them as auditor.
Liabilities of auditor:
Give a true and fair view on financial statement and deliver the right information to the general public and shareholders to prevent them from loss
3.2: Internal and external audit:
The External Auditor:
the external auditor tests the transactions record that takes part in the financial statements.
The internal Auditor:
The internal auditor, on the other hand, deals with its major operations, risk management and internal controls.
 The Main Differences
There are many key differences between internal and external audit.
The external auditor is an external contractor how does not belongs to the organization, company hire the he auditor for auditing firms. The external auditor seeks to provide an opinion on whether the accounts show a true and fair view.
Whereas internal audit forms an opinion on the adequacy and effectiveness of systems of risk management and internal control, many of which are outside the main accounting systems.
 The 3 Key Models of Organization Activities Involves Internal and External Audit
3 Key Models of Organization Activities involves Internal Vs External Auditor
Difference and Similarities of Internal Auditor Vs. External Auditor

Here is a list of “Internal Audit Versus External Audit “in detail:
Internal Auditor Vs External Auditor
 http://accounting-financial-tax.com/2008/08/differences-and-similarities-of-internal-auditor-v-external-auditor/
3.3: Planning of auditing
In auditing of any organisation, auditor has to consider certain things before audit.
First is scope
In any audit should be to determine its scope and the auditor’s general approach.
Audit strategy:
Auditor has to make some strategy for the auditing and place it with auditing documents which defines the major areas on which auditor has to take extra care and the difficulties associate with audit and the auditing clients points of concerns.
Documents accounting system:
Auditor has to collect all those documents associated with audit e.g. financial statement, transactions record, receipts, and other related documents. Auditor need these documents to analyse it and find all the aspects of transactions to find out whether the financial statement have any error or not or is there any possibility of fraud is there or not and whether it gives a true and fair view or not.
System and internal controls:
At this stage the objective is to determine the flow of documents and the facts related to the documents and the operational system in the organisation. At this level auditor has to find the facts related to documents and the documents flow in the departments including sales, purchases, cash and stock and accounts personal. This is the good way to find out the rough estimate of system, after that which will be converted into formal record.
Audit Risk:
Just like risks in business some risks are also relates with the auditing.
Audit risk is defined as:
“Audit risk is the risk that that auditor may give an inappropriate opinion on the financial statement”
Components of audit risk:
Audit risk has three components:
Inherent risk:
Inherent risk is the risk that auditor may be misstated because of lack of knowledge and insufficient information available for it. Auditor has to use their professional practice and available knowledge about the item to asses’ inherent risk if no such information is available then the inherent risk is high.
Control risk:
Control risk is the risk that organisation control system fails to detect the material misstatement. And the financial statement do not prepare according to the IAS.
Detection risk:
Detection risk is the risk that auditor will fail to detect the material misstatement of accounting system. Detection risk relates to the knowledge, practice and the experience of the auditor.
Materiality:
Materiality is relates to the financial statement, it is an expression of the relative importance of a particular matter on the mean of financial statement as a whole or as an individual. A matter is material if its omission or misstatement could influence the economic decision of the users which basis on that financial statement. Materiality depends on the size operations of organization.
ISA 320 tells the auditor to consider materiality and its relation with risk at the time of conducting an audit.
3.4: Audit testing and uses
In developing overall audit plan, auditors uses five types of audit tests to find out whether financial statement are truly stated or not.
Procedures to Obtain an Understanding
Auditors perform this by a system called walkthrough to obtain understanding it applies on the transactions and entire process is operated like this.
Tests of Controls
procedure used to obtaining an understanding about internal control, it contains followings evidences
Make inquires of client personal
Examine documents, records and reports
Observe control activities
Reform client procedure
Test of Control is used to determine whether the control system is effective or not and usually involves a testing of transaction.
Substantive Tests of Transactions
Procedures designed to test for dollar misstatements of financial statement balances.
Analytical Procedures
To indicate possible misstatements
To reduce tests of details of balances
Tests of Details of Balances
Focus on ending G/L balances
It is used to find out whether the balance of the financial statement is accurate.
3.5 Records Auditing process
AuditProcessFlowchart.gif
http://www.window.state.tx.us/taxinfo/audit/auditfun/5procedures.htm
Audit test:
In the large company with sophisticated internal control and low inherent risk therefore auditor perform extensive test and it relies on the client internal control to reduce substitutive test because of the emphasis on test of control and analytical procedure, this audit can be done comparable in inexpensive. This audit likely represents the mix of evidences used in integrated audit of public company financial statements and internal control over financial reporting.
TASK4
4.1: Purpose of Audit Report
Audit report is that report in which external auditor express their opinion about the true and fair view of the financial statement of the organisation.
The audit report is published for the shareholders, management or directors and also for general public. There are two key differences between the report to shareholders and to report for the management.
The shareholders report is to show whether the financial statement shows a true and fair view
And the private report for the management and directors which contain comments and recommendations on the financial statement
Contents of audit report:
Auditor report on financial statement contains clear opinion based on the assessment of record. Audit report draw on a complete pattern which gives the clear view to its users. The main contents of audit report as follow.
Untitled contents.JPG
4.2: Different qualifications in report:
There are two types of reports one is unqualified or unmodified report and the second is qualified or modified report.
1: An unqualified audit report gives assurance to its users and gives true and fair of the financial statement and there is no material mistakes are in it. An unqualified report extract by laws and rule under companies act 1985. Which contain followings?
Proper accounting records
All information and explanations
Details of director’s benefits
Particulars of loans and other transactions
2: Qualified report:
On the qualified report auditor give two types of opinions.
Matters that affect the auditor’s opinion
Matter that do not affect the auditor’s opinion
Matters that affect the auditor’s opinion
Auditor may not be give appropriate opinion because of some circumstances like insufficient material of financial statement. And others factors are as follow.
There is any limitation of scope in auditors work. It may be material or pervasive
Disagreement with management it may be material or pervasive
These two factors farther divide into two branches.
A limitation of scope may lead to disclaimer of opinion. A disclaimer opinion should be expressed when the limitation of scope is so material or pervasive when auditor do not obtain any evidence related to that to express his opinion on the financial statement.
Disagreement may leads to adverse opinion. It should be expressed when effect of disagreement is material and pervasive when some misleading or incomplete information in the financial statement.
Matters that do not affect the auditor’s opinion
In some circumstances auditor may give unqualified opinion because of the uncompleted information in the financial statement in this case auditor write a paragraph is called as emphasis of matter describing a fundamental uncertainty and then give an opinion on that.
4.3: Management letter:
MANAGMENT LETTER
The Board of Directors, ABC & CO
Alpha Co Limited, certified accountants
15 Essex Road 29 High Street,
London, EC1N 2HB
 

Smartphone Operating Systems: Evaluation & Enhancements

Muneer Ahmad Dar
Javed Parvez

Abstract—The increasing number of mobile operating systems that operates the small hand held devices called the Smartphone, has become integral part of our lives. The openness of these new environments has lead to new domain of apps and markets and has enabled greater integration with existing online services like e-banking etc. Smartphone makers are competing in turns to trump each other for storage, processor speed, platform compatibility and camera megapixels but it’s the largely software – the mobile OS – that makes the biggest difference to the popularity and market share of Smartphone. This paper evaluates the popular Smartphone Operating Systems with the purpose of understanding the user friendliness, popularity, user privacy and security and accessibility with the wide range of apps. Our research focused on the advantages and limitations of the Smartphone operating systems with the intension to find out if one of them has an edge on the other and finally we propose the enhancements so as to make them more user friendly and secure.
Keywords: mobile Operating Systems; Smartphone; Apps; Processor speed; Megapixels; Security; Accessibility.

Introduction

Smartphone have become indispensible part of our life and everyone who uses it is getting addicted. Smartphone provides a wide variety of apps ranging from social networking to GPS based location searching that are useful for everyone in their day today tasks. In a study of 1,600 people including managers and professionals [1], Leslie Perlow, found that:

70% people said they check their Smartphone within an hour of getting up.
56% check their phone within an hour of going to sleep.
48% check over the weekend, including on Friday and Saturday nights.
51% check continuously during vacation.
44% said they would experience “a great deal of anxiety” if they lost their phone and couldn’t replace it for a week.

With these many professionals becoming dependent on Smartphone, which has necessary components of the computing platform: an operating system, applications and hardware. The main component of a Smartphone on which its functionality depends is the operating system ASmartphone,tablet or any other digitalmobile device is operated by the Operating system called the mobile OS. Modern mobile operating systems includes all the features of apersonal computeroperating system and in addition to that includes the features like atouch screen,cellular,Bluetooth,Wi-Fi,speech recognition,voice recorder, GPS mobile navigation,camera,video camera,music player etc.
The Smartphone operating system (OS) development has grown to include competitors such as Google, Microsoft, Apple, Symbian, and Palm with each of them trying to make it more user friendly and secure. Although these operating system platforms are trying their best and have come achieved a lot since their inception, none of these Smartphone companies provide a mobile OS that is ideal and satisfies all the users in terms of user friendliness and privacy. They claim that their platforms perform the best in all situations and will certainly not advertise any weakness with their Operating systems. This makes it difficult for end users particularly to a novice user to know which platform is best suited for their need.

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In this paper, we perform a comprehensive analysis of each mobile operating system in order to identify the strengths of one Operating System over other operating system. Section II gives the overview of various Smartphone operating systems. In section III we identify the limitations of mobile operating systems. In section IV we propose the enhancements which could be implemented in the Smartphone Operating Systems and finally we draw our conclusions in section V.

Smartphone Operating Systems

ANDROID

Andy Rubin, Google’s director of mobile platforms, commented “There should be nothing that users can access on their desktop that they can’t access on their cell phone.” [1]. with this vision the popularity of smart phones having Google’s Android Operating System is continuously on the rise in the 21st century.
.Android is a comprehensive operating environment based on Linux kernel, it is also a layered system; the architecture of Android system is shown as in picture [3]. Applications layer is the site of all Android applications including an email client, SMS program, maps, browser, contacts, and others. All applications are written using the Java programming language. Application framework layer defined the Android application framework. All Android applications are based on the application framework. The Android application framework including:

A rich and extensible set of Views that can be used to build an application with beautiful user interface, including lists, grids, text boxes, buttons, and even an embeddable web browser.
A set of Content Providers that enable applications to access data from other applications (such as Contacts), or to share their own data.
A Resource Manager that provides access to non code resources such as localized strings, graphics, and layout files
A Notification Manager that enables all applications to display custom alerts in the status bar.
An Activity Manager that manages the lifecycle of applications and provides a common navigation back stack.[1].

Figure 1: Android System Architecture [3]
Some of the advantages of Android over other Smartphone operating systems is listed as under.

The ability to run tens of thousands of apps just like the iPhone but with choice of phone models that you can choose from. The choice of with or without physical keyboard, shape, color, phone size, screen size, manufacturer, features, and phone carrier. No more monopoly by one company on one carrier.

Android allow developers/programmers to develop apps (applications) in what is known as “application without borders”.

Android is beginner friendly and supremely customizable the more you use Google’s services, the more Android will shine Android has the majority of the market and the user experience is improving quickly.

Google’s Android Now checks your location and calendar to automatically show you relevant info e.g. traffic to work, cafes, and flight details and lets you search with natural voice commands and replies with natural speech.

Android is an open source service. This means that it’s free and anyone can use it. Anyone can modify and improve the software making it more effective and personalized. Applications are freely made and designed for Android by numerous app developers all over the world and these apps are offered for free on the Android market place. This feature of open source has also attracted mobile phone producers to manufacture phones using Android OS
Android is not just an operating system designed for individuals but it also fulfills your business needs at the same time. Android market place offers numerous apps that are specially designed to manage your business. Now you can have a closer look at your business processes on the go with the help of these apps.

IPHONE OS

iOS is the mobile operating system developed by Apple Inc. It is the second most commonly used operating system behind Google’s Android. Unlike Android it can be installed only on Apple’s hardware.
The iPhone OS has seen a rapid rise in popularity and garnered a large and dedicated user base. The iPhone OS has risen so far and so fast primarily due to the innovations on user interface and availability of 3rd party applications [11].
Unlike the Android security architecture, iOS security model provides different philosophy for achieving mobile device security and user’s protection. The iOS application platform empowers developers to create new applications and to contribute to the application store. However, each application submitted by a third party developer is sent to the revision process. During the revision process the application code is analyzed by professional developers who make sure that the application is safe before it is released the application store. However, such an application, when installed, gets all the permissions on a mobile device. Application might access local camera, 3G/4G, Wi-Fi or GPS module without user’s knowledge. While Android lets each user handle its own security on their own responsibility, the iOS platform makes developers to write safe code using iOS secure APIs and prevents malicious applications from getting into the app store. The iOS security APIs are located in the Core Services layer of the operating system and are based on services in the Core OS (kernel) layer of the operating system [14]. Application that needs to execute a network task, may use secure networking functions through the API called CFNetwork , located in the Core Services layer. The iOS security implementation includes a daemon called the Security Server that implements several security protocols. The Security Server has no API with public access. Instead, applications use the Keychain Services API, the Certificate, Key, and Trust services API, which in turn gets access with the Security Server.

SYMBIAN

The Symbian OS was designed specifically for mobile devices with its small memory footprint and consumes low power. It is an open OS, enabling third party developers to write and install applications independently from the device manufacturers. An extensive C++ API is provided which allows access to services such as telephony and messaging, in addition to basic OS functionality. The Symbian OS was designed so applications could run for years without losing the user data. Also the OS has the capability of being platform independent and can run on more than one hardware platform [6, 7, 8, 9].

WINDOWS MOBILE

This platform is based on Windows CE (WinCE). WinCe is a compact OS specifically designed for pervasive devices. It is focused on providing a consistent interface for applications on various hardware platforms which emphasizes portability by providing the user with the Win32 API. The hardware platforms include Packet PCs, Smartphone, Portable Media Centers, and even onboard computers in automobiles. The Windows Mobile platform was designed for flexibility and with the developer in mind. For that reason it was designed to support lots of preemptive multitasking. It supports a whopping 256 priority levels for threads and up to 32 processes. It supports all of the standard mutual exclusion and synchronization methods you would expect from a desktop PC. This functionality makes it ideal for a Smartphone because the users typically demand multitasking and want to be as productive as possible [4, 7, 8, 9 ].

PALM OS

Palm OS is a proprietary operating system originally developed by Palm Inc. In the early versions (pre‐Garnet), the Palm OS was primarily utilized in Palm‐developed Personal Digital Assistant (PDA) mobile hardware units. At one point, Palm PDAs with the Palm OS held 85% of the market share in the mobile device market [12]. However, in recent years, Palm’s market share has been in decline, mostly due to the stagnant nature of the OS development and has yielded the leading position to Symbian [6, 7, 8, 12].

Limitations of Mobile Os

As discussed in the previous sections, the mobile operating systems are competing for the major market share and are claiming to be the best for the users, yet they have number of limitations in their platforms which for obvious reasons they are not disclosing to their users. The malicious apps aimed at mobile devices have risen from about 14,000 to 40,000 in less than a year. This rise in the malicious apps requires the strong OS. The limitations of the Mobile operating systems are listed as under:

All or No Permission: A user cannot grant single permissions, while rejecting others in order to install the app. Among the list of permissions an app might request a suspicious permission among the other legitimate permissions, will still be able to confirm the installation.
Mobile devices may download malware which the mobile OS is not able to trace. The novice users may download apps that contain malware unknowingly because it can be disguised as a well known game, security patch by OS, utility, or other useful application. It is difficult for users to tell the difference between a legitimate app and one containing malware.
Often, the users of the app cannot judge the appropriateness and legitimacy of permissions for the app in question. In some cases it may be well understood, for example when a chess game app requests the privilege to reboot the Smartphone or to send SMS messages. In many cases, however, users will simply not be able to understand the appropriateness of the permission.
Functionality, which is supposed to be possible only given the appropriate permissions, can still be achieved with less number of permissions or even with none at all.
In case of the iOS , the user is not at all informed about any of the permissions. The app can access any of the resources without the permission of the user.

Resistance against

Google Android

Apple iOS

Malware Attacks

25%

100%

Web Based attacks

100%

100%

Social Engineering Attacks

0%

0%

Resource/Service Attacks

50%

75%

Data Loss

25%

50%

Data Integrity Attacks

25%

50%

Resistance of Android and iOS against various attacks.

Proposed OS Enhancements

In order to enhance the security of the mobile operating systems we propose the following Enhancements:

Need Based Permission System (NBS): The Need-Based Security (NBS) system designed to enhance the privacy of the user at run time. The main advantage of the proposed NBS system is that the user is informed about the authorized and unauthorized access of the resources at run time. The NBS system can be implemented in the operating system to provide the permissions at run time. Currently the Os is either including all the permissions without the information of the user as in case of iOS or it forces the user to accept all the permissions at install time as in case of the worlds popular OS Android. The most important file AndroidManifest.xml which lists the permissions of the app can be modified at run time by providing the need based permission system whenever the app is asking for the permission the user may be informed at that moment. For example, let us examine the Dial Kashmir app available on Google Play which gives all the details of Tourist places in Kashmir and contact details of important places like universities, government offices etc. The main permission this app may require is the INTERNET. If it includes MANAGE_ACCOUNTS which is the permission that allows the app to retrieve the user account information from the phone, our operating system will get the permission from the user at run time to access the resource and if user allows then only the permission will be granted. The main advantage of our NBS system is that it gives freedom to the users and the programmers to write a code which does not result in usability issues. Need based permission system and getting permission approvals at run time is a relatively new but promising approach as it gives lot of freedom to the novice users.
Security API: In order to deal with the malicious apps downloaded by the user, we propose a security API which can be integrated with the existing security framework of mobile operating system. The objective is to provide security against the Apps which are installed by the end user and is given all the permissions at the time of installation. This enhanced security has the desirable property of not disturbing a regular user in any noticeable way. In fact, the user need not even be aware that the Security API has been applied. We have to prevent the modification and access of data from mobile phones by other external malicious applications unknowingly. We propose an API which will enhance the security of existing Android Framework.

The first step in our proposed security API is implemented by adapting an encryption technique utilizing Advanced Encryption Algorithm (AES) and applying it to all the personal files in the Smartphone. File operations offered by the proposed Security API should aid in the detection of potentially malicious Apps whose behavior matches that of Malware. Malware recognition is usually achieved by signature matching, heuristic analysis, or comparing hash-values

Fig 4: Sequence Diagram of the System

Conclusion

The increasing trend of Smartphone usage by individuals of all ages has brought forward stiff competition between different Smartphone OS’s and Google’s Android OS. However, recent researches and reports revealed that the novice users are not secure on these platforms because of the limitations of these OS. We found different types of limitations in various mobile Os and particularly in Android and iOS which are the leading mobile Operating Systems. We found that there is a major need of modification in the permission based model of security system and we strongly recommended the implementation of Need based security system in the mobile operating systems so that the novice user can be informed at run time about the access to its various resources.
References

Perlow, L.A.: Sleeping with your smartphone:how to break the 24-7 habbit and change the way you work, Harvard Business review press, 2012.
Kataria, A.; Anjali, T.; Venkat, R., “Quantifying smartphone vulnerabilities,”Signal Processing and Integrated Networks (SPIN), 2014 International Conference on, vol., no., pp.645,649, 20-21 Feb. 2014doi: 10.1109/SPIN.2014.
Bornstein, Dan. 2008. “Dalvik VM Internals”. http://sites.google.com/site/io/dalvik‐vm‐internals>
Delac, G.; Silic, M.; Krolo, J., “Emerging security threats for mobile platforms,”MIPRO, 2011 Proceedings of the 34th International Convention, vol., no., pp.1468,1473, 23-27 May 2011

Muneer Ahmad Dar and Javed Parvez.: “A Novel Strategy to Enhance the Android Security Framework”.International Journal of Computer Applications91(8):37-41, April 2014. Published by Foundation of Computer Science, New York, USA.
Cleron, Mike. “Androidology ‐ Part 2 of 3 ‐ Architecture Overview.” 11 November, 2007.

Cleron, Mike. “Androidology ‐ Part 3 of 3 ‐ Architecture Overview.” 11 November, 2007.

http://www.youtube.com/watch?v=MPukbH6D‐lY> .

[8] DeviceForge.com. 2006. “Sun blesses Java phone”.

http://www.deviceforge.com/news/NS6109398413.html> (accessed 14 April 2009).

Dilger, Daniel E. “iPhone 2.0 SDK: The No Multitasking Myth.” 13 March 2008. Roughly Drafted Magazine. http://www.roughlydrafted.com/2008/03/13/iphone‐20 sdk‐the‐no‐multitasking‐myth/> (accessed 8

February 2009).

Dilger, Daniel E. “iPhone OS X Architecture: the Mach Kernel and RAM.” 13 July 2007. Roughly Drafted
Magazine. http://www.roughlydrafted.com/2007/07/13/iphone‐os‐x‐architecture‐the‐mach‐kernel‐andram/>
Faas, Ryan and David Haskin. “Review: Which smart phone OS works best?”.

http://www.computerworld.com/action/article.do?command=viewArticleBasic&articleId=9117021
[14]. Apple inc., iOS Reference Library, Security Overview, http://developer.apple.com/library/ios/#documentation/Security/Conceptual/Security_Overview/Introduction/Introduction.html#//apple_ref/doc/uid/TP30000976-CH201-TPXREF101
 

Electoral systems in the UK and US

The United States of America and Great Britain have a lot of in common but the same times have a number of differences. The electoral systems of the UK and the US differ a lot. The United Kingdom uses different electoral systems and among them we could mention. First Past the Post, which is used for the whole national elections and also when the local government is elected in England and Wales (earlier it was used in Scotland too).
Additional Member System was invented after submission of the regional devolution in 1999 for the Scottish Parliament, Welsh meeting and London meeting.  It is rather modern invention, which was undertaken after electoral system reform.  Single Transferable Vote system is used for the election into the Assembly of the Northern Ireland and also is used for the Local administration. Party Lists are used for the elections to the European Parliament and that is also rather modern invention and applied as the UK is the member of the European Union.
And finally, Supplementary Vote, is used for the mayors election in the different cities, for example London. We see that the electoral system of the United Kingdom is rather complicated and strongly depends on the territorial division of the country. It should be noted that the United States is also dependent on the territorial division and each state has its constitutional and the elections to the local governmental organs are held due the legislation of the each state. But if we speak about electoral system globally we should mention about the Primaries, which are used for the President elections. This the first type of the election, when one candidate from the party is elected. Between the chosen candidates the general election is held and the core idea of the Primaries is in the fact that candidates from different parties should not take the votes of each other on the main elections, as their electorate is quite the same target group. Sometimes those who have lost the primaries took part in the president elections, but as independent candidates, without support of their party. Primaries could be opened, when everyone could take part in the elections and closed, when the members of the party, holding the primaries, could vote. The Primaries are the core peculiarity of the United States electoral system. It should be noted that a number of states refused from primary use of the Primaries. The different system are used for counting the votes and different schemes. A number of southern states have a tradition to support the candidate, which would take the arithmetic majority of the votes. In southern states the break between the winner and the nearest competitors.

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It should be noted that the both systems differ a lot and the United Kingdom has developed the electoral systems suitable for their political structure and the United States for theirs. I think that the core role in the difference between these states is that they have different political structure and this causes so severe difference in their electoral structure. 
References:
Michael Thrasher and Colin Rallings. British Electoral Facts. W. Wormell:London,UK, 2010
Bibby, John, and Holbrook, Thomas. Politics in the American States: A Comparative Analysis, 8th Edition. Ed. Virginia Gray and Russell L. Hanson.WashingtonD.C.: CQ Press, p. 62-100. 2004
 

Survey on Spatial Database Systems


Abstract—In this survey, the term of “spatial database”, its data models, its data types with implementations, and its management techniques are described with providing at least spatial join methods. Also the storage and query processing algorithms for such databases are surveyed.
(Abstract section will be updated with final report)
1.Introduction
Various fields need various data types such as character, number, date, time, and image in data base management systems (DBMS). Some other fields need more specialized data types with geometric and geographical attributes. Those needs are satisfied by the spatial data. The Spatial Data is described as data related to time and space [12]. The most noticeable area for spatial data types is two dimensional abstraction of the earth surface [Figure 1]. Other examples are layouts of very large scale integration designs in electronics, 3D designs of biological issues like DNA, and the complicated models of the human brain systems.

Figure 1: Spatial Data. (Source: http://www.cubrid.org/blog/dev-platform/20-minutes-to-understanding-spatial-database/ [11])
Spatial database systems can be grouped as followings [1]:

Geographical Information Systems (GIS) deal with digitized maps displaying geographic or thematic information.

Automated Mapping/Facilities Management (AM/FM) systems which automate the management and maintenance of networks such as power grids or telephone lines.

Land Information Systems (LIS) manage information such as Image Processing systems which process remote sensing images acquired by aircraft and satellites. LIS also deal with the details of land parcel ownership.

Although the relational DBMS’s have been tried to manage those types of data, they did not meet the requirements properly [12]. Spatial database systems provide advantages in areas such as decision support, administration, transportation scheduling, resource management, environmental monitoring, real-time navigational systems, data quality and integrity enforcement, and impact assessment.
The remaining of this draft report is organized as follows: In Section 2, Modeling Spatial Database Systems is explained in detail. In Section 2.1, the characteristics of spatial data types are represented. The relations and related explanations are provided in Section 2.2. The querying and its techniques are represented in Section 2.3. At 2.4, indexing of spatial data is shown. Visualization of spatial data is explained in Section 2.5. Finally, concluding remarks are summarized in Section 3.
2. Modeling SPATIAL DATABASE SYSTEMS
Spatial database systems are either the new DBMS or additional features on Relational DBMS’s. It is a DBMS with additional capabilities for handling spatial data and Offers spatial data types in its data model and query language. For modeling such a database system, data types, relations, querying, indexing and visualization steps can be considered different parts of it.
2.1.Data TYPES
There are classical data types for all DBMS such as types of chars, types of numbers, date, and time. Spatial data shows the geometric and geographical variables such as point, line, region, polyline, and polygon. The presentation of those can be divided into two main groups [1].
2.1.1. Objects in space
It is a representation of spatial data types such as polygons, lines, polylines etc.
Point:

As pairs of coordinates in lat/long or some other reference system
A point feature is a zero-dimensional cartographic object.
It specifies the geometric location and no other meaningful measurement
The size of the point may vary, but the area of those symbols is meaningless
Four types of points exist: entity point, label point, area point and node

Line:

Ordered sequence of points connected by straight lines
Line features are one dimensional features, despite occupying two-dimensional space.
A line segment is the direct connection between two points
A line feature is typically represented as a sequence of vectors
An Arc is the location of points that are defined by a mathematical function to form a curve
Link or edge is the connection between two nodes

Areas:

As ordered rings of points connected by straight lines to form polygons
Area is a two dimensional, bounded and continuous object
Interior area is an area not including its boundary
Simple polygon consists of an interior area and an outer ring. The boundary does not intersect itself
Typically refers to vector polygons, but also relates to pixels and grid cells.

2.1.2.Space
It deals with Statement about every point in space such as partitions into states, counties, municipalities etc.
(This section will be detailed in final report)
2.2.REALATIONS
Spatial relationships are very important in the operations offered by spatial algebras. For instance, it is possible to ask for all objects in a given relationship with a query object, e.g. all objects within an object or intersection points. There are several classes [8, 3, 4]:
• Topological relationships
• Direction relationships
• Metric relationships
(This section will be detailed in final report)
2.3.QUERYING
Spatial data requires a graphical presentation of results. In addition, SDT values used in queries or graphical input of queries need graphical representations.
(This section will be detailed in final report)
2.3.1.Languages
Query languages for spatial databases can be used as candidates for the creation of a spatial language. Because of the extra semantic complexity added by spatial dimensions, it is desirable to have features in a spatial query language that go beyond those provided by currently available mainstream relational languages.
(This section will be detailed in final report)
2.3.2.Operators
There are several types of spatial operators [4] logical relationships, arithmetic, spatial metrics, position, orientation, area, volume, shape, extent, surface, disjunction, intersection, inclusion, neighborhood, and equality.
(This section will be detailed in final report)
2.4.INDEXING
For all DBMS, fast access to row data depends on the quality of indexing. Complex indexing methods can be used to rapidly locate single or multiple objects in the databases.
(This section will be detailed in final report)
2.4.1.Indexing Methods
For spatial databases, some indexing techniques such as quadtrees [6], R-Trees [2] are mostly used ones.
(This section will be detailed in final report)
2.5.vısualızatıon
The modern database management systems provide visualization tools to represent spatial data and queries about those data. Browsers, plotters and map displays can be considered as standard tools for spatial database systems. Although some researchers classify the spatial maps as maps showing qualitative, quantitative and composite change, and space-time ratios[9], some researchers made this classification like dance maps, chess maps and change maps to visualize time series data [7].
(This section will be detailed in final report)
3. Conclusıon
(This section will be detailed in final report)
4. ReferenceS
[1] Abel, D.J. What’s Special about Spatial?. Proc. of the 7th Australian Database Conference, Melbourne, Australia, 1996, 72-81.
[2] Guttman, A. R-trees: A Dynamic Index Structure for Spatial Searching. Proceedings of the ACM SIGMOD International Conference on Management of Data, 1984, 47-57.
[3] Egenhofer, M., A Formal Definition of Binary Topological Relationships. Proc. 3rd Intl. Conf. on Foundations of Data Organization and Algorithms, Paris, 1989, 457-472.
[4] Langran, G. Manipulation and Analysis of Temporal Geographic Information. Proc. of the Canadian Conference on GIS 93, Ottawa, Canada, 1993.
[6] Samet, H. The Design and Analysis of Spatial Data Structures. Addison-Wesley, 1990.
[7] Monmonier, M. Strategies for the Visualization of Geographic Time-Series Data, Cartographica, 1990, 30-45
[8] Pullar, D., and Egenhofer, M., Towards Formal Definitions of Topological Relations Among Spatial Objects. Proc. 3rd Intl. Symposium on Spatial Data Handling, Sydney, 1988, 225-242.
[9] Muehrcke, P.C.. Map Use, JP Publications, 1978.
[10] Worboys, M.F., A Generic Model for Planar Geographical Objects. Intl. Journal of Geographical Information Systems , 1992 , 353-372.
[11] 20 Minutes to Understanding Spatial Database. Retrieved October 20, 2014, from http://www.cubrid.org/blog/dev-platform/20-minutes-to-understanding-spatial-database/
[12] An introduction to spatial database systems. (1994). The International Journal on Very Large Data Bases, 3(4), 357-399.
(This section will be updated in final report)
 

The different types of budgeting systems

Budgeting systems of different types, usually customised to the needs of individual organisational managements, are in use in various types of organisations, business, governmental and not for profit, across the world.
The use of traditional budgeting has in recent years come under intensive critique by different academic and experts for its detrimental impact on different organisational areas and especially upon the overall performance of organisational employees and consequently of organisations. Such developments present a difficult conundrum to organisational managers of the actual utility of budgets in performance management and control.
This dissertation takes up the investigation of the role of budgeting in organisational performance, especially so in planning and control of organisational activity, both in theory and in practice. The information obtained from intense study of literature is augmentation by the investigation of budgeting practices at two leading fast food and restaurant chains, Pizza Hut and Burger King.
The research reveals that whilst traditional budgeting practices dominate organisational policies for planning and control, modern budgeting concepts are slowly being adopted by organisations with some success.
1. Introduction
1.1. Overview
Budgeting systems of different types, usually customised to the needs of individual organisational managements, are in use in various types of organisations, business, governmental and not for profit, across the world (Andrews & Hill, 2003, p 135-158).
Traditional budgeting methods emerged as important management tools in the pre Second World War era, when Fordist and Taylorist management principles directed the working of most business organisations (Grizzle & Pettijohn, 2002, p 51-58).
Traditional budgeting techniques involve the comparison of actual organisational performance in different areas of work with budgeted targets, the computation of variances between budgeted targets and actual performance, and the analysis of both favourable and unfavourable variances in order to determine the reasons for such differences (Pilkington & Crowther, 2007, p 29-30). The chart provided hereunder explains the sequence of budgeting activities and the relationship of the process to internal and external factors (Tales, 1998, p1).
Variance analysis helps in corrective action during the currency of an operating period and helps organisations to achieve various objectives. Analysis of variances and comparison of actual achievement with budgeted targets help in the measurement of performance of responsibility heads, managers, groups of employees, and individual employees (Pilkington & Crowther, 2007, p 29-30).
Budgetary control has over the years been found to be very useful for planning and controlling of organisational performance (Chapman et al, 2007, p 7-51). Budgets have also been found to be useful in the monitoring and achievement of group objectives and in the facilitation of team work (Chapman et al, 2007, p 7-51).
Budgeting, despite its inherent utility in the planning and control of organisational performance, has come under increasing criticism from modern day management accounting experts like Kaplan, Argyris, Hofstede, and Hopwood, who argue that lack of thought and rigidity in the use of budgeting essentially results in the development of Theory X type management control tools that can cause various organisational problems like increased stress upon employees, organisational disagreement and dissention with inappropriately set budgets, and organisational de-motivation (Chapman et al, 2007, p 7-51).

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Recent years have seen the development of modern budgeting techniques like the balanced score card, rolling budgets and beyond budgeting techniques (Chapman et al, 2007, p 7-51). Whilst such new concepts in the area of budgeting are undoubtedly being taken up for discussion, study and implementation by some progressive firms, the overwhelming majority of business organisations continue to use traditional budgeting techniques suitably customised to the circumstances and needs of individual organisations (Chapman et al, 2007, p 7-51).
1.2. Purpose of Study
The use of traditional budgeting has in recent years come under intensive critique by different academic and experts for its detrimental impact on different organisational areas and especially upon the overall performance of organisational employees and consequently of organisations. Such developments present a difficult conundrum to organisational managers of the actual utility of budgets in performance management and control.
This dissertation takes up the investigation of the role of budgeting in organisational performance, especially so in planning and control of organisational activity, both in theory and in practice. The information obtained from intense study of literature is augmented by the investigation of budgeting practices at two leading fast food and restaurant chains, Pizza Hut and Burger King.
This dissertation should hopefully help students, managers and academics through the generation of new perspectives in the area and help in improving the process of planning and control of organisational activities through the use of appropriate budgeting techniques.
1.3. Aims and Objectives
The aims and objectives of this dissertation are now elaborated as under:
To examine the elements of budgetary control and its application in actual practice.
To examine the various actions involved in the preparation and planning of budgets, with special reference to the role and importance of accurate information inputs.
To examine the key resources required by firms for gathering of information for the preparation and planning of budgets.
To examine the limitations of budgeting.
To examine recent developments in budgeting and recommend the adoption of the most appropriate system of budgetary control by organisations.
1.4. Structure
This study has been sequentially structured. This introductory section is followed by a literature review and thereafter by the formulation of appropriate research questions. Subsequent sections take up the description and explanation of the adopted research methodology, the data obtained from such research, the analysis of data, and finally conclusions and recommendations. An extensive alphabetical list of references at the end of the study provides details on all source material used for the dissertation.
2. Literature Review
This review of existing literature attempts to examine the published material available in the public domain on the issue of budgeting and its role in performance management of organisations, departments and employees.
Budgeting emerged as an important management accounting and management control tool in the early years of the 20th century and forms a staple item of all text books on financial management and management accounting (Davila & Foster, 2005, p 1039-1068). The budgeting process came under severe criticism in the 1980s with the publication of critiques budgeting by experts like Kaplan, Argyris, Hofstede and Hopwood. Recent years have seen the emergence of newer budgeting techniques like flexible budgeting, rolling budgets, the balanced score card approach, and beyond budgeting techniques (Davila & Foster, 2005, p 1039-1068).
2.1. Role of Budgeting in Planning and Control Activities
Planning and control are agreed to be among the most important of organisational managerial activities (Bhatnagar, et al, 2004, p 92). Budgets play a central and key role in the planning and control processes of business firms. The importance of budgets in planning and controlling functions makes management accounting and the provisioning of management information a critical organisational function. Surveys of UK business and industry reveal that most business organisations use budgeting techniques of some form, even as larger organisations have institutionalised and developed budgeting mechanisms (Bhatnagar, et al, 2004, p 92).
The role of budgeting is best examined by locating its place within the wider framework of organisational planning and control (Carruth & Digregorio, 2003 p 13-26). The chart provided hereunder explains the relationship of budgeting in the larger control framework of a firm. Management and operational control form very important components of the broader framework of planning and control. Management control represents the process through which managements ensure the execution of pre-determined strategies by their organisations (Carruth & Digregorio, 2003 p 13-26). The process is essentially short term in nature, implemented through middle rung managers, and forms an important routine management activity. Operational control on the other hand represents the process of ensuring the efficient and effective conduct of specific tasks. The time spheres for such controls are short term, consist of periods that can extend from a day to a month, and are executed through junior managers (Pilkington & Crowther, 2007, p 29-30).
With regard to planning, the use of budgets calls upon and directs managers to think ahead about the utilisation of resources for achievement of company policies and objectives in their area of work (Grizzle & Pettijohn, 2002, p 51-58). Such planning involves the obtaining of relevant, accurate and valid information, (either from reliable historical sources or by logical estimation), the analysis and appropriate extrapolation of such information, and its use for projection of future operational figures in different areas like sales, production, income and expenditure (Grizzle & Pettijohn, 2002, p 51-58).
The relevance and effectiveness of budgets is to a large extent dependent upon the accuracy of information on which it is based (Hassel & Cunningham, 1996, p 245). The overwhelming majority of budgeting exercises make use of historical information that is available within organisations. Important environmental information is also however often used by management accountants for projecting future developments and their impact on performance (Hassel & Cunningham, 1996, p 245). Inaccurate or unreliable information can, it will be obvious, erode the reliability and credibility of the assumptions on which budget preparation is based, and therefore invalidates budgets (Craig, 2002, p 57). Modern day organisations, especially if they are large, adopt elaborate and complex methods for retrieval, study, investigation and analysis of the data needed for budgets. Manual accounting inputs for preparation of budgets have largely been discarded by most organisations (Craig, 2002, p 57). Complex accounting and information retrieval systems that span departments, functions and geographies are used by most large organisations. Modern day Enterprise Resource Planning (ERP) plays an important role in the provisioning of management information in the preparation of budgets (Hassel & Cunningham, 1996, p 245).
The control function of budgets is executed through the allocation of responsibility to specific individuals for the achievement of specific budgeted targets and by the comparison of actual performance with budgeted targets (Craig, 2002, p 57). Such comparisons result in the establishment of positive or negative variances and reveal the extent to which people with responsibilities have been able to achieve their specified tasks. The extent of variance denotes the margin of success or failure (Pollitt, 2006, p 25). The reasons for such variances can be examined to ascertain the causes of success or failure of employees with accountability. Budgets have traditionally proved to be effective in performance control because they (a) establish specific, pre determined, and logically computed targets, (b) allocate responsibilities to specific organisational employees for achievement of targets, (c) establish widely known and uniform performance yardsticks and benchmarks, (d) provide a basis for assessment of actual performance and (e) pinpoint the people who can be held to be responsible for organisational failure, and (f) allow for analysis and determination of causes of failure (Pollitt, 2006, p 25).
Budgets help in controlling performance by establishing benchmarks for performance and consequently for rewards against such performance (Andrews & Hill, 2003, p 135-158). Organisational employees are often promised and provided rewards on the basis of their success in achieving targets in different areas of work (Andrews & Hill, 2003, p 135-158).
2.2. Limitations of Budgeting
Budgeting undoubtedly constitutes a critical and essential component of management control techniques that are employed by business firms for planning their future actions and thereafter controlling them.
Whilst the importance and role of budgeting in achievement of organisational objectives and competitive advantage is widely accepted and also illustrated by the fact that the overwhelming majority of business firms across the world engage in some type of budgeting activity, the process has come under severe criticism in recent decades (Chapman et al, 2007, p 7-51). Experts like Kaplan have argued that traditional budgeting techniques have essentially not changed over the last 70 years and have become increasingly inappropriate for the modern day economy and the changed internal and external environments in which business firms operate (Chapman et al, 2007, p 7-51). Whilst traditional budgeting operates both on top down and bottom up approaches and are based both upon historic information and current information that is available in the public domain, budgets are in the overwhelming majority of cases finally decided by top management and imposed upon different levels of organisational managers (Chapman et al, 2007, p 7-51).
Such imposition of budgets and their association with performance measurement, rewards, remuneration, and career progression of organisational employees leads to the development of various complexities, some of which are elaborated as under.
Budgets are very infrequently felt to be fair and right. Budgeted targets are by and large felt to be either too soft or too hard, depending upon the perspectives of different persons (Hassel & Cunningham, 1996, p 245).
Such perceptions often lead to organisational dissention and ill will between subordinates and superiors and broad resentment of employees against organisational authority (Chapman et al, 2007, p 7-51).
Soft budgets are felt to be contradictory to organisational well being and build environments of complacency and slackness. Difficult budgets on the other hand often prove to be unattainable and lead to de-motivation, resentment, criticism, dissension, and ill will. It is thus not an easy task to formulate a budget that furthers organisational objectives, stretches organisational employees to improve their performance, and acts as a good motivator and fair tool for judgement of performance (Hassel & Cunningham, 1996, p 245).
Argyris and others have pointed out that group attitudes towards budgets significantly affect performance and ultimate achievement of budget targets (Smith, 2001p 1).
Geertz Hofstede elaborates that appropriate setting of targets is also very important for achievement of budgets. Hofstede states that whilst group participation was important, the attitudes of senior managers, especially the game spirit with which they play the budget game form a key ingredient of the budget process. (Hofstede, 2003, p 12-18)
Hopwood (1972) identified different styles of budgeting, the budget constrained style, the profit conscious style and the non-accounting style. Whilst all three styles exerted pressure on workers, it was only the profit conscious style that drew involvement without eliciting defensive approaches (Hopwood, 1972, p 156-182)
Hope and Bunce assert (2003) that autocratic and rigid budgeting approaches lead to the development of organisational bureaucracies that focus on finding fault with employee performance, rather than motivation and encouragement (Hope & Bunce, 2003, p 1).
Undue emphasis on achievements of budgets can divert management attention from other important organisational aspects like the importance of quality and staff morale with detrimental impact upon organisational wellbeing (Hassel & Cunningham, 1996, p 245).
The association of monetary and career rewards with the achievement of budgets can lead to a range of unethical activities like fudging of figures, window dressing of performance, and skirting with the law. The wrong decisions taken by managers of banks and financial institutions, (which greatly contributed to the development of the financial crisis of 2008) are closely related to the greed of managers to access the performance bonuses that were linked to achievement of ever-increasing performance targets (Chapman et al, 2007, p 7-51).
2.3. New Developments in Budgets
Dissatisfaction with important aspects and outcomes of traditional budgeting principles has led to extensive research in alternative methods of optimisation of organisational and individual control and performance (Hearn, et al, 2006, p 286). Such efforts, both in areas of theory and practice, have resulted in a number of alternative approaches and modifications to traditional budgeting theory and practice. Some of the more important of these developments are represented by flexible budgeting, rolling budgets, the balanced score card approach and beyond budgeting principles (Hearn, et al, 2006, p 286).
Rolling budgets are prepared for 6-9 months in detail, (unlike traditional financial budgets that are made for complete financial years), followed by broader and less detailed budgets that extend to 1 ½ to 2 years (Subramaniam & Ashkanasy, 2001, p35).
Flexible budgets on the other hand deal with operations and contain different estimates for various products and services (Subramaniam & Ashkanasy, 2001, p35). Such methods allow for changes in costs or volumes and allow organisations to respond swiftly to changing situations and thereby maintain profitability and competitive advantage (Subramaniam & Ashkanasy, 2001, p35).
The balanced score card approach aims to translate strategy into practice from four dimensions, namely customer, financial, learning and growth, and business processes (Bhatnagar, et al, 2004, p 92). Its use helps organisations to pay attention to different aspects of organisational performance over the length of business cycles, which are longer than traditional budget periods and thus essentially more volatile. The use of this approach, along with Key Performance Indicators, (KPIs), enables organisations to built holistic targets and track performance in different dimensions (Bhatnagar, et al, 2004, p 92). Beyond Budgeting is a comprehensive and elaborate holistic approach that incorporates modern concepts like rolling budgets and the balanced score card approach and focuses on two groups of principles related with performance management. The first group of principles is process oriented, whilst the second set is leadership oriented. Taken together Beyond Budgeting principles enable organisations to motivate their employees, improve performance and enhance organisational creativity (Bhatnagar, et al, 2004, p 92).
2.4. Framing of Research Questions
The research questions for this dissertation, framed in line with the aims and objectives of the dissertation and the results of the literature review are detailed as under:
How does budgetary control help in planning and controlling of performance of employees?
How are budgets used by successful organisations (Pizza Hut and Burger King) to plan and control performance?
How do organisations ensure accuracy of information for preparation of budgets?
What types of resources are used by organisations to gather information and prepare budgets?
What sort of constraints and limitations do modern day organisations face in using traditional budgeting techniques?
What measures can be adopted by organisations to make budgeting exercises more effective in planning and controlling performance?
3. Research Methodology
3.1. Important Research Factors
Research in areas of finance, management, and business come under the broad ambit of economic research (Bryman & Bell, 2007, p 12-28). The research methodology for such assignments is by and large determined in accordance with the tenets of social research and is of course shaped by the nature of the subject under investigation and the infrastructural and other resources available with the researcher. The determination of appropriate research methods and techniques involve the choice of specific research methods and the most suitable sources of information (Bryman & Bell, 2007, p 12-28).
3.2. Quantitative and Qualitative methods of Research
Social research methods are shaped by two broad and quiet different research approaches, namely the quantitative approach and the qualitative approach. These approaches are shaped by different epistemologies and involve the utilisation of different research techniques, both for obtaining and for analysis of data (Darlington & Scott, 2002, p 33-47).
The quantitative approach is guided by positivist epistemology and is closely related to scientific research methods (Darlington & Scott, 2002, p 33-47). Quantitative approaches involve the application of scientific theory and aim to measure the responses of research subjects in easily quantifiable and numerical terms. Such methods are used in the majority of economic and business research efforts and are particularly useful in the gauging of broad trends of thoughts or opinions of chosen populations (Darlington & Scott, 2002, p 33-47).
Qualitative methods of analysis are essentially different and are used when the issue under study is subjective in nature and open to different ways of interpretation (Neuman, 2005, p 18-36). Qualitative research methods are shaped by interpretivist epistemology and involve detailed investigation of complex subjects that are often multilayered and incapable of being answered with yes or no responses. Such research is most appropriate for issues that involve questions that are what, why and how in nature and are best conducted by expert and involved researchers (Neuman, 2005, p 18-36). Qualitative research is far more time consuming and detailed than quantitative research and is mostly conducted with the help of direct one-to-one interviews and focus group discussions, in which researchers participate with the subjects under study and observe their reactions and responses in minute detail (Neuman, 2005, p 18-36).
Whilst most research assignments call for the use of either quantitative or qualitative methods, some complex and multidimensional issues require the use of both techniques (Neuman, 2005, p 18-36).
3.3. Choice of Information Sources
Information sources are broadly categorised into primary and secondary sources. Secondary information sources consists of all the information on the subject that is available to the public at large in the form of published material, more specifically books, articles, both journal and magazine, and other publications (Bryman & Bell, 2007, p 12-28).
Primary information is however obtained from sources that are part of or are integral to the subject under study (Bryman & Bell, 2007, p 12-28). Whilst primary information is most commonly obtained from interviews and focus group discussions, such information is also available from specific public domain sources like organisational or departmental publications, publications authored by the subjects under study, interviews given by them to reliable media publications, and otherwise from information disseminated through personal or organisational websites. (Bryman & Bell, 2007, p 12-28).
3.4. Adoption of Research Methodology
The subject issue, as detailed by the aims and objectives, the literature review and the research questions of this study, is essentially complex, multilayered and open to interpretation in different ways (May, 2001, p 41-59). The use of budgeting techniques for planning and controlling performance in business organisations is an intensely debated topic and has multiple aspects. The interests of research on this issue will certainly not be appropriately served with the use of yes/ no/ multiple choice surveys administered to sample population groups (May, 2001, p 41-59).
The elimination of quantitative methods of research for the assignment by extension also removes the relevance of mixed models and leaves only qualitative methods for use (Neuman, 2005, p 18-36). This research study therefore uses only qualitative methods for researching information. The research approach has been formulated on the basis of the aims and objectives of the dissertation and the information unearthed during the literature review (Neuman, 2005, p 18-36).
This research effort attempts to obtain answers to the research questions through a detailed investigation of the budgeting practices of two well known and successful organisations in the fast food and restaurant industry, namely Pizza Hut and Burger King UK. Information for research has been obtained from a host of secondary and primary sources (Neuman, 2005, p 18-36).
Study of information available in the public domain on the use of budgets for planning and control of performance in these organisations will provide a balanced multi-prospective view of their organisational policies and practices (Neuman, 2005, p 18-36). Primary information is sourced from an examination of organisational websites, observation of their work processes onsite and informal open ended discussions with members of their staff. The information obtained from secondary and primary sources has been carefully collated and thereafter subjected to appropriate analysis (Neuman, 2005, p 18-36).
3.5. Ethics
Appropriate care has been taken to ensure the adoption of ethical rules and norms that are pertinent to business research (Bryman & Bell, 2007, p 12-28).
All information sources used for the purpose of study have been acknowledged carefully and comprehensively. All participants have been informed of the nature of the assignment and its purposes. Respondents have been informed of their right to confidentiality and of refusing to answer all or any of the questions asked of them. All respondents have also agreed in writing of their unilateral and unforced willingness to participate in this study (Bryman & Bell, 2007, p 12-28).
3.6. Limitations
The results of this study are limited by the actual reading carried out by the researcher. Whilst efforts have been made to ensure extensive examination of available literature, it is always possible that some important information may have been missed out (Darlington & Scott, 2002, p 33-47). The actual investigation of businesses for ascertainment of budgetary control in practice is also restricted to two organisations, which may well be unrepresentative of the entire business fraternity. The result of this research study is subject to these limitations (Darlington & Scott, 2002, p 33-47).
4. Data and Findings
Information for research has been obtained from a range of secondary and primary sources. Secondary information on budgeting at Pizza Hut and Burger king has been obtained from information available on the subject from a range of sites in the public domain, even as primary information has been obtained by study of their organisational web sites. The information sources used for secondary information on budgetary control for Pizza Hut and Burger King have not been cited here but have been placed together at the end of the list of references for easy access.
Primary information has also been obtained by visits to retail outlets of Pizza Hut and Burger King in London, observation of the work processes at these outlets and open ended conversations with their employees.
It has been difficult to obtain relevant information on budgeting because information about budgeting practices belongs to the private information domain of the companies and is not openly discussed at public forums. The employees at such outlets are also more involved in servicing customers and their knowledge of budgetary control methods is restricted. Relevant information has however been accessed from discussions with middle managers at Pizza Hut stores and franchise representatives at Burger King.
The information obtained from study of public domain information, onsite observations and interviews with middle managers of Pizza Hut and Burger King are provided below:
Information from Study of Public Domain Information of Pizza Hut
Pizza Hut is a US headquartered multinational chain of restaurants that offers different types of pizza’s and associated foods.
The chain which belongs to Yum brands operates in more than 100 countries, contains approximately 34,000 outlets of different types and employees more than 30,000 people.
The company is headquartered at Addison Texas and has grown enormously since its founding in 1958.
The company operates its own stores in the majority of its locations in the US. It does however have some franchised units in countries outside the United States.
The company is well known for its high quality and standard food and has faced very few quality complaints.
The HR section on its website and information obtained from the public domain state that the company pays great attention to the selection, recruitment, training and performance of its employees.
Pizza Hut operates a complex and detailed management information system with the help of extensive computer systems that connect all its global units with regional headquarters and to organisational headquarters at Texas.
The computer systems used for the management information function are modern and constantly updated.
Budgetary control forms an integral element of Pizza Huts overall management information system.
The budgetary control system is extremely detailed and is prepared for every quarter of a calendar year.
Budgets are multi dimensional and monitor both operational and financial aspects of the organisation.
Budgets are prepared for all departments, all functions and for each restaurant operated by the chain.
Much of the purchasing functions are done through annual regional contracts and employee of local retail outlets are not involved in these functions.
Employees of retail outlets are however expected to add to organisational sales and competitive advantage through constant improvement of customer relationship and customer satisfaction.
The chain has recently introduced the balance score card method for improving the performance of employees at retail outlets.
Employees at Pizza Hut outlets are now assessed on a variety of counts that concern the provisioning of customer service, the achievement of customer satisfaction, the improvement of customer relationships and finally of the quantum of repeat customers.
The company proposes to extent the balance score card method of budgetary and performance control to other areas of work.
Information from Study of Public domain Information of Burger King
Burger king is also a US headquartered international chain of fast food restaurants.
Headquartered in Florida. Burger King is the second largest seller of hamburgers in the world. It has approximately 12,000 outlets, operates in 73 coun
 

How Effective Are Drip Irrigation Systems

The article evaluates the efficiency, effectiveness, social, economic and environmental impacts of the drip irrigation system. The drip irrigation system has the potential to increase the agricultural productivity and also to reduce water usage required for irrigation. It is a system of pipes and tubing located under the soil. Water is passed through these pipes which end at near the roots of the plants. This makes the water loss minimal. Initial stage is designing the system and its installation follows it. The article states the advantages and disadvantages of the system and also cites evidence with regard to the social, economic and environmental aspects.

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Poverty is one of the primary concerns the world faces in its road to development. Eradication of poverty tends to be the prime aims of governments worldwide. Lack of proper nutrition is a major cause contributing to poverty. Improving agricultural standards can help in producing more food and thus counter the lack of food factor. One way to improve agricultural standards is to develop the irrigation methods used. Irrigation is closely related to poverty. Irrigation benefits the poor through higher production, higher yields, low risk of crop failure and higher and year round farm and non-farm employment. Irrigation leads to high value market oriented agricultural production [1]. However, in developing countries like India, the agricultural sector is heavily dependent on the south-west monsoons. In view of the rising temperatures worldwide due to global warming and changes of weather patterns associated with it, dependence on rains is not always a possible solution. Failure of proper rains can cripple the agricultural sector which can lead to an overall rise in poverty. Thus efficient methods of irrigation need to be developed. The drip irrigation system is one such method of irrigation that is being utilised. Drip irrigation is water saving, efficient and effective watering system .The article focuses on the different aspects of the drip irrigation system, its contribution in poverty alleviation and the social economic and environmental impacts of this technology.
Subsurface drip irrigation or SDI is another way of terming a drip irrigation system. As stated by C. Shock, drip irrigation is the slow even application of low-pressure water to soil and plants using plastic tubing placed near the plants’ root zone [8]. Water is supplied to the soil at very low rates from the system of the plastic tubing pipes which are fitted with emitters at the ends. Therefore loss of water through evaporation, water run-off and percolation is minimized to a great extent. Also water contact with the stems, leaves and fruits of the plant is reduced which helps in prevention of formation of disease on the plant. Since the tubing is buried under the soil, it is less at risk of damage due to weeding and cultivation activities.
Designing a subsurface drip system requires an experienced qualified designer. As G. Harris has stated, proper hydraulic design is the initial step in installing a successful SDI system [5]. This will ensure that the system effectively deals with the constraints imposed by the crop and soil characteristics, field size, topography, water supply and shape. The system must be capable of meeting the crop water need during the peak water demand times. A block or zone, which is the portion of the field that can be watered at the same time, is determined by the characteristics of the drip tubing selected. The optimal tube spacing is determined by the soil characteristics and the depth of tube placement. If the installations are too deep it will restrict the availability of surface applied nutrients limits the effectiveness of the system for crop germination. Adequate flushing velocities must be allowed for in the design to remove sediments from the emitters. This helps to prevent the SDI system from getting clogged and increases the system’s life.
Following the designing comes the installation part of the SDI system. Proper installation ensures that the system performs optimally and it also determines the life of the system. Installation is done in sites which have not been cropped recently as insect activity or weedy areas could destroy the pipes within days of installation [6].Initially location of the tubing is marked out. A subsoiler can be used or if more accurate positioning is needed, GPS can also be used. Specialized injectors are available for installation of the SDI pipes. The power and water source limitations are to be considered during the installation of the system. Filters are also used which helps in removing particles and keeps the emitters from getting clogged.
The major feature of this system that makes it highly desirable is that the water use efficiency will be better compared to other systems or methods of irrigation. Evidence put forward by C.R. Camp show that drip irrigation systems implemented in Virginia require 30% less water compared to sprinkler irrigation for cultivating corn [3]. For cotton, the water usage was reduced significantly by 40%. Implementation of the system in Hawaii helped the farmers to get a greater yield than when using sprinkler irrigation system [4]. Additional advantages include:
Drip irrigation systems are suited to farms having uneven topography or soil texture.
Precise application of nutrients is possible. Timely application of herbicides, insecticides and fungicides is possible.
The drip irrigation system can be automated.
Irrigation can be carried out day and night regardless of the wind, daylight availability or other cultivation activities [7].
The SDI system can be used for fertilizing. Nutrients can be supplied in a sustained way, and regulated in rate and composition, according to the crop requirements [7].
The hydraulics help in easy water control the number of points provides excellent uniformity of supply.
There are a number of disadvantages for the drip irrigation system.
Initial investment is quite high for this system.
Root development is limited and hence resulting in root rot and dust problems [7].
The emitters can get clogged frequently and cleaning it is a costly and time consuming process.
Accumulation of salts might occur at the interface between the wet and dry zones of the soil.
It is generally accepted that irrigation can transform society as well as land and landscapes. Drip irrigation has brought about a number of positive and negative social impacts. It helps in alleviating poverty in irrigated areas, minimizes the differential distribution of benefits across farmers and increases the social benefits [7]. The positive effect it has brought on the demographics of the Waitaki valley has helped arrest the population decline [9]. The additional population would not only strengthen the social structure and networks but also increase economic growth. Thus services such as health and education would become more viable. On the other hand, automated drip irrigation systems tend to require less labour and in low wage economies, where job opportunities lag behind growth in labour force owing to rise in population, reducing hired labour can be socially problematic [10]. This leads to further unemployment.
Considering the economic aspects, drip irrigation systems have helped farmers to attain better profits due to higher yield. Farmers can conserve water more and also increase the productivity of their farms. The yield of cotton increased by 21% in Dalby and Moree while in Lucerne, yield improvement was between 13-34% [5]. The profits obtained in tomato cultivation in California were about 867 to 1493 dollars more [12]. Water usage was reduced by 45% for corn cultivation in the Great Plains in USA [13]. In spite of all these a major hindrance in the implementation of the system is the high initial cost. Designing and installation requires qualified people and moreover the cost and time for maintenance of the system is also on the higher side. However in the long run farmers can make up for the high initial costs with the higher amount of yield they obtain.
The drip irrigation helps in improving the soil surface and the environment. It allows pre treated coalbed methane waters to flow into the root zone of an agricultural field which minimized environmental impacts by storing detrimental salts in the vadose zone [11]. It reduces off-farm movements of fertilizers and pollutants and improves the water use efficiency of irrigated agriculture [3]. It offers potential for increased water and nitrate fertilizer efficiency and decreases ground water contamination by NO3 [14]. The certain negative traits that the system has on the environment are that root rot may occur and levels of salinity rises. Root development is affected leading to insufficient protection against lack of water and poor root anchorage [7].
Overall, the drip irrigation system is an effective way of irrigation. It saves on water usage and allows farmers to increase their farm output. The increased outputs helps counter the rise in food demand and helps the poorer sections of the society with more food at cheaper prices. Evidence presented in the article show the increased crop yield. Even thought the technology comes at a higher price, the effects of implementing it will be long lasting and positive.