Qualitative Research Methodologies Essay Example for Free

Qualitative Research Methodologies Essay Veal (2000) has described research a â€Å"systematic and careful inquiry ands search for the truth† or an investigation into a subject to discover facts. Research is collection of methods, tools and techniques for acquiring knowledge. The nature of research is to discover and explain and answer the unanswered questions. Qualitative methodology focuses on quality† a term referring to the essence or ambience of something (Anastas, 1999). Qualitative methods are used to understand complex social phenomena. They are suitable to seek knowledge about the fundamental characteristics of a phenomenon under study. Types of Qualitative Methodologies Case-Study Research Methodology Case study as a â€Å"realistic† methodology, which deals with solid and specific questions. Case study translates research question into more researchable problems, and provides rich examples, which are easy to comprehend. The significance of case studies is its revealing meaning of a phenomenon. Observation Research Methodology Scott (2001) has described observation an effective way of finding out about people in their particular environment. Observational research method provides understanding of interaction between marketers and users, exploring members interaction in an organisation and understanding norms in a community. Ethnographic Research Methodology According to Garson (1998) ethnography is the study of cultural groupings. It concentrates on close field observation of socio-cultural phenomena. Ethnographic research is a holistic approach that tries to understand a culture through the members of given culture. Quantitative Research Methodologies Quantitative research is gathering data in quantity. The goal of the quantitative research approach is to find out the truth by using statistical procedure. Hara (1995) has pointed out that quantitative methodology allows readers to understand facts easily by looking at charts and graphs. The use of statistics reduces contradictions, which may exist in research. Morgan (2000) has mentioned that â€Å"quantification† allows accuracy of statements by providing facts and figures with precision. Absence of one will make the other incomprehensible. It is assumed that quantitative methodologies are more logical and more comprehensible than qualitative methodology for this reason. descriptive, experimental, quasi-experimental Methodologies. Data Collection However for this research the most appropriate method for this study is case study as this study is comparison of these two cities based on the data and facts obtained from different libraries, books, journals, newspapers and census department to answer the questions below. †¢ How history and geographical location influence their development? †¢ What are the current economic figures of the cities? †¢ How much progress these cities have made in trade, commerce health education and sanitation systems? †¢ What is the role of geography and location in the development of urban cities?

Free College Essays - Self-Revelation in Their Eyes Were Watching God :: free essay writer

Their Eyes Were Watching God   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Self-Revelation    Their Eyes Were Watching God, by Zora Neale Hurston, is a novel about one woman’s self-revelation. It began when this woman was a very young girl. At first she was being pushed, then she was being chosen, and finally, she was able to choose. Born a victim of circumstance, Janie, the main character, was subject to her position in life. She was raised to uphold the standards of the early African-American generation. From the beginning, she was taught to be passive and subject to whatever life gave her. As she grew older, she began to realize that she must give in to her desires and not suppress them. Janie was set up for her journey of self-discovery by her grandmother. Nanny set a goal for Janie’s life by saying, â€Å"Ah wanted you to look upon yo’ self. Ah don’t want yo’ feathers always crumpled by folks throwin’ up things in yo’ face.† ***SITE THIS?*** Janie’s grandmother pushed Janie into a marriage, which she considered a â€Å"safe† place for Janie. Though hesitant, Janie agreed to marry Logan Killicks. He was a farmer who married Janie shortly after she completed school. Killicks   was the first antagonist that Janie encountered in the story. He was there for one purpose, to destroy Janie’s new sense of self-awarenes. Logan demanded things of Janie that she did not wish to do and tried to push her into his mold of a perfect wife. Janie did not love Logan, nor did he love her. She did not   know what she wanted, but she was sure   that she did not want Logan Killicks. Joe Starks appeared in Janie’s yard one afternoon. He said the sweet things that Janie wanted to hear. Though Janie hardly knew the man, being young and gullible, she was taken by his words. She took another step in her journey, leaving Logan the next day and travelling to Eatonville with Joe Starks. Aspiring to be the mayor of Eatonville, Joe Starks was a man concerned with little except power. He wanted it, and he was going to use Janie to get it. She wore nice dresses during this marriage because Joe wanted her to stand out from the rest of the town. He used her as an icon of his prosperity and power. He was cruel to Janie and stomped out all of her free will.

Just in Time Concept

Financial AccountingS. Das Income Measurement and Accrual Accounting Recognition and Measurement in Financial Statements DEFINITIONS Revenues:inflows of assets or reductions in liabilities from selling goods and services Expenses:outflows of assets or increases in liabilities used up in generating revenues. Recognitionformal recording of an item in financial statements, in words and numbers Measurementquantify the effects of economic events numbers unit is money – dollars historical cost – recorded for simplicity, verifiability, reliability Current cost-relevant but less reliableOnly an estimate until item is sold Net income= Revenues-Expenses. Incomeamount of resources available for consumption at the end of a period and yet be as well off as it was at the beginning of the period. CASH BASIS Versus ACCRUAL ACCOUNTING So if we DEFINE PERIOD to be lifetime of a firm (which can only be defined for a firm with a finite life) then we are only interested in the earnings of a firm over its lifetime. In that case: a. just wait until the firm dissolves. b. Add up all the cash inflows over its lifetime other than those for sale of own stock. c.Add up the cash outflows over its lifetime other those for stock repurchase or dividends. d. Find the difference between cash inflows and outflows and YOU HAVE NET INCOME. e. THE ABOVE IS ALWAYS TRUE. However, if you DEFINE PERIOD TO BE ANY INTERVAL SMALLER THAN THE LIFE TIME when you wish to get information on earnings as intermediate feedback, then there is the following problem: -transactions may not be complete on a cash to cash basis – because the earnings process is continuous – Period1buy inventory for $5 Period2pay for inventory Period3sell and deliver inventory for $15Period4receive payment from customer. KEY QuestionWhen should revenues and expenses be recognized? One possibility is the cash basis recognize revenues at time of receiving cash and recognize expenses at the time of paying cash. E xample: A toy retailer starts business on January 1, 2000. The retailer Mr. XYZ pays two months rent in advance on his store for $2000. He also purchases and pays for toys worth $35,000. However, during the month of January, he sold no toys. During February, he sells all the toys he has for $45,000 but collects only $5000 of that in cash.He expects the neighborhood children to pay the remaining $40000 in March. JanFebruary Revenues—————– Less: Expenses Cost of toys—————– Rent—————- Total Expense—————- Income—————– Limitations of Cash basis 1. expenses are not aligned in time with the revenue that they produce. 2. recognition of revenue is unduly postponed. A Second possibility is the use of Accrual basis – depends upon when some critical event occurs. What happens to income (accrual basis) using same example? JanFebruary Revenues—————– Less: Expenses Cost of toys—————–Rent—————- Total Expense—————- Income—————– Comparing the Cash And Accrual Bases of Accounting -Basic difference one of timing Recognize Revenue whenRecognize Expense when Cash Basis cash is received cash is paid Accrual Basisrevenue is earned it is incurred Exhibit 4-2 transparency Accrualmatching of expenses with the corresponding revenues OR match resources used (expired assets- expenses)to generate revenue. The accrual concept forces accountants and managers to focus on changes in owner’s equity rather than merely reporting changes to the cash or other assets.The realization concept underlies the decision rules that accountants use in determining when revenues should be recognized and expenses matched to them. The Revenue Recognition Principle Revenue:Increase in Asset Or Decrease in Liability from Delivery of Goods Or Services Realized:Goods Or Services Exchanged for Cash Or Promise of Cash . Earned:Revenue earned when realization is complete or no significant obligations left How are Revenues recorded? †¢At the same time as cash is collected. †¢Before the time cash is collected. †¢After the time cash is collected. Possible Interpretations of Recognition Principle:Percentage of Completion:For long term projects, revenue recognized as stages are completed, based upon proportion of total cost incurred, Franchises: Initial fee recognized as revenue only FAS 45 â€Å"substantial performance† of its obligations B&J 32 Production MethodCommodities – Traded at established price; so revenue recognized when they are produced. Installment Method:opposite of production method: no reasonable basis to estimate collectability, so revenue on sale recognized as cash is collected Continuously:such as rent and interestThe criteria used in accounting to decide the recognition of revenues is : †¢A firms has performed all, or a substantial portion, of the services it expects to provide. †¢The firm has received cash, a receivable, or some other asset whose cash equivalent it can objectively measure. Expense Recognition and the Matching Principle The matching concept relates revenues and expenses so that owner’s equity is neither overstated nor understated at any points in the steam of events that constitutes operations. Expensewhen an Asset Has No Future Benefit i. e. It Is Used Up [Or] a Liability Is Incurred.Matching:Associate Revenues with Costs (expenses) Necessary to Generate them UnexpiredSometimes not done with specific items of product sold, but with period in Assets which they were sold eg. sales clerks' salaries are expensed in the period in which employees worked. Expired Some things never go through asset stage, since benefit is seen to expire as soon Assets as costs expended (purchased) = Period Costs; eg. utilities costs, telephone, fuel for vehicles (not asset) Two examples: 1. Expired asset versus 2. Expensing of benefits/ resources that never went through asset stage.A. Depreciation Expense estimated useful life and eventual salvage or resale value Manipulation to increase or decrease income Salvage deducted before calculating periodic expense because it is expected to be recovered and will remain an asset. B. Research ; DevelopmentDell Computer in its 1995 Annual Report list â€Å"Research, development and engineering† of $65,361,00 as operating expense on Income Statement. – an expense is an asset whose usefulness to the company is complete – it is deemed that R;D has no future benefit left hence out right expense without going through asset stage.For an accrual based company, Statement of Cash Flows provides information on Sources and Uses of Cash. Accrual basis necessary because we divide the earning of income, a process that takes place over a period of time, into artificial segments (reporting periods). Example: In the 1995, Income Statement Maytag Corporation had a net loss of $20,476,000. Their Statement of Cash Flows showed an increase in cash equivalents of $30,811,000. Cash provided by operating activities was $319,979,000. How can a company with a net loss have a gain in cash?This is possible if expenses exceeded revenues since Income statement is on accrual basis. It contains revenue amounts that may not have been realized in cash (still in accounts receivable) and expenses that may not have been paid for such as depreciation, and unpaid purchases. Also look for income from continuing operations versus loss due to extraordinary items and disposal of existing business. (As was the case in Maytag 1995) Accrual Accounting and Adjusting Entries: at end of period – Four Types: 1. Deferred Expense: Cash Paid before Expense Is In curredAsset created; as asset expires it becomes an expense, via adjusting entry Entry DuringAsset End of Expense period Cash period Asset eg. * prepaid rent becomes rent expense, a month at a time * Depreciation allocates cost of asset over its useful life – does not measure decline in value ? Based on estimates of salvage value and life of asset ?Periodic expense= [actual cost – est. salvage value]/estimated life ? debit is depreciation expense ?credit is not to asset account, which will always reflect cost, ? but to accumulated depreciation- contra account that is, an asset account with a credit balance 2. Deferred RevenueCash Received before Revenue Is Earned Liability Created Because Goods Or Services Still Owed EntryDuringCashEnd of Liability period Liability period Revenue ?Eg. unearned â€Å"the other company† from deferred expense entries ? for example, The landlord who received the prepaid rent has a deferred revenue ? liability is reduced, revenue inc reased, as time passes ?magazine subscriptions received in advance, earned as magazines mailed 3. Accrued LiabilityExpense incurred before Cash Is PaidOpposite of deferred expense EntryDuring-End of Expense period- period Liability Eg. taxes, payroll, utilities; interest for short term loan paid at maturity with principal 4. Accrued AssetRevenue Earned before Cash Is Received Opposite of deferred revenue EntryDuring-End of Asset period-periodRevenue ?both rent and interest are earned as time goes by, regardless of when cash received ? need adjusting entry if payment is not received. Exhibit 4-5 (text pp. 165) Example: P4-2 REVISITING THE ACCOUNTING CYCLE Steps taken to collect the necessary information to prepare financial statements (Exhibit 4-8) . Collect and Analyze 2. Journalize Events 3. Post to Ledger Accounts(Results in Unadjusted Trial Balance) 4. Journalize and Post adjustments(Results in Adjusted Trial Balance) 5. Prepare Financial Statements 6. Journalize and Post Closing Entries(Results in Post-Closing Trial Balance) 7. Post Closing Trial Balance 8. Optional: Reversing Entries The Closing Process: Two types of accounts:Balance Sheet= real accounts = permanent Income Statement= nominal accounts = temporary (Includes Dividend account) Purpose of closing entries:-Close temporary accounts -transfer net income (loss) to retained earningsProcess of closing: Debit Each Revenue Account: Sum Up a Single Credit to Income Summary. Credit Each Expense Account, Sum Up a Single Debit to Income Summary. Debit Income Summary If It Has a Credit Balance (Company Had Net Income) ORCredit Income Summary If It Has a Debit Balance (Company Had Net Loss) Credit Dividend Account, Debit Retained Earnings Exhibit 4-9 (text pp. 171) Example 1:E4-23. Ben ; Jerry’s Example 2:Let us look at McDonald’s Corporation’s 1998 Statement of Income shown on Page 139 of your text. Notea. Retained Earnings at the beginning and end of 1998 were $12,569 and $13,879. mil lion respectively. b. Total dividends paid to common and preferred shareholders were $239. 5 Use the numbers from the Income Statement to Reconstruct the relevant account balances. Then Close them to Income Summary and from there to Retained Earnings. EXAMPLE P4-10 Post-closing Trial Balance will only contain Balance Sheet accounts.When is a sale a sale? In an article concerning troubled MiniScribe Corporation (The Wall Street Journal September 12, 1989 – MiniScribe’s Investigators Determine That â€Å"Massive Fraud Was Perpetrated†. ) it was stated that â€Å" †¦ he company dramatically increased shipments to three warehouses, booking $56. 4 in sales and gross profit of $5. 4 million. † (Note that the warehouses being shipped to belonged to MiniScribe) The volume of shipments only called attention to the problem – it was not the problem. Problem is it is not Customer’s warehouse but MiniScribe’s – shipping goods to ones? own warehouse is not a sale – but a relocation of inventory – must be an arm’s length transaction.This was one among many violations – MiniScribe was also shipping bricks to an fictitious company, and recording them as sales revenue. 1. Claiming Tomorrow’s Profits Today, Forbes, October 17, 1988, p 78. Case 4-1:Ben ; Jerry’s Revenue Recognition – Initial Franchise Fee Footnote on 147 of text. FASB SFAS 45 allows franchisor to recognize initial franchise fee as revenue only when â€Å"substantial performance† of its obligations and when collection of the fee is reasonably assured. Revenue Recognition: The Company recognizes franchise fee as †¦.. when services required by the franchise agreement have been substantially performed†¦. 1. Consistent with SFAS 45.The footnote refers to certain mandatory services that the company promises to perform for the new stores. Performance of these services is the basis for recognizin g the fee as revenue. Note that the footnote specifically uses the wording substantially performed. 2. The company recognizes the franchise fees as revenue in proportion to the stores for which the required services have been substantially performed. 3. Franchise fees are not large relative to net sales in any of the years. Franchise fees are less than 0. 4% of net sales in each of the three years. Unearned Revenue: Realizability Vs.Earned criteria – realized BUT has it been earned?. 1. Case 4-2:Gateway- Revenue Recognition Refer to page 30 of Gateway’s Annual Report, under â€Å"Summary of Significant Accounting Policies† 1. Gateway recognizes revenue from product sales when products are shipped. Revenue from separately priced extended warranty programs is deferred and recognized over the extended warranty period. 2. â€Å"Extended warranty programs† are contracts to service products for a period beyond the original warranty. These contracts are purchase d for an additional amount above the product purchase price. . The revenue from the extended warranties is recognized over the warranty period because it is earned over the entire period, as coverage is provided. 2. Case 4-3: Sears, Roebuck, ; Company – Revenue from Service Contracts. 1. Under the accrual basis, revenue should be recognized when it is earned, rather than when cash is received. Since the retailer incurs costs to repair damages over the life of the service contract, the revenue from the contract is also earned over the life of the contract. 2. Revenue to be recognized each year: Year 1 Year 2Year 3Sales Revenue Service Contract Total revenue Typically, for service contract you receive cash or payment, for future services, that creates a liability. Thus one has an unearned revenue account. In this particular example, the liability account would contain XXX at the end of year 1 and XX at the end of year 2 reported under current liability as unearned revenue on th e balance sheet. Sears, Roebuck, ; Company 1998 Annual Report Footnotes to Revenue Recognition The Company sells extended service contracts with terms of coverage between 12 and 36 months.Revenue and incremental direct acquisition costs from the sale of these contracts are deferred and amortized over the lives of the contracts. Costs related to servicing the contracts are expensed as incurred. 3. American Airlines: 1996 total revenues of $17,753 million. Balance sheet reported ? Air traffic Liability? of $1,889 million. – unearned revenue (~~11%) from ticket sales. -when retired – Retired when ticket holders are provided transportation. -Refundability a factor -What if carrier cannot provide service due to strike or storm. -When is revenue earned ? – when ticket is bought when passenger boards – when plane takes off – when the round trip is complete. AMERICAN AIRLINES 1998 Annual Report (Summary of Significant Accounting Policies) (Note 1) PASSENGE R REVENUES Passenger ticket sales are initially recorded as a component of air traffic liability. Revenue derived from ticket sales is recognized at the time transportation is provided. However, due to various factors, including the complex pricing structure and interline agreements throughout the industry, certain amounts are recognized in revenue using estimates regarding both the timing and the amount of revenue to be ecognized. Actual results could differ from those estimates.In 1998, American showed revenues of $17,449 million and recorded â€Å"Air traffic liability† of $2,163 million on its Balance Sheet. Time Warner Inc. According to Annual Report they publish 26 different magazines. At end of 19985 unearned subscription revenue was $741 million. -included in their is your paid subscription to Time for issues that you have yet to receive. -magazines are sold at different rates depending on how you subscribed and for how long. – how to keep track of when earned. when does the earnings process complete When subscription received – if main source of revenue is advertising. When production is complete and delivery is made. A combination of these two. Note that Time does not have difficulty to keep track since subscription price variations and customer records are all kept by computers – closely monitor the process from payment to through unearned revenue to delivery and revenue earned. Time Warner Inc. 1998 Annual Report (Note 1) The unearned portion of paid subscriptions is deferred until magazines are delivered to subscribers.Upon each delivery, a proportionate share of the gross subscription is included in revenues. E 4-81. AugustCash Subscriptions Received in advance (Unearned Revenue) To record collection of 900 subscriptions Assets =Liabilities+ Owner’s Equity 2. August 31. Unearned revenue Subscription revenue To record subscriptions earned during August. Assets=Liabilities+Owner’s Equity 3. Net income for t he month of August would be under stated / overstated by XXX if the accountant forgot to make the entry to recognize revenue earned. (Self Note: Also see Magazine Subscription case) E 4 -9

Phantom Limb Syndrome - Free Essay Example

Sample details Pages: 3 Words: 903 Downloads: 1 Date added: 2017/09/11 Category Advertising Essay Did you like this example? Phantom Limb Syndrome Phantom limb syndrome was first described by Ambroise Pare in 1552. Pare, a French surgeon. Pare noticed this phenomenon in soldiers who felt pain in their amputated limbs. Then in 1871, Mitchell coined the term phantom limb. Phantom limb syndrome is the illusion sensation that a limb still exists after it is lost through an accident or amputation. The causes of phantom limb syndrome is that although the limb is no longer there, the nerve at the site of the amputation continue to send pain signals to the brain thinking the limb is still there. Phantom limb syndrome occurs only in amputees, phantom sensations may also be perceived in people who have survived a stroke and lost function of certain body parts and people who have had a spinal cord injury. However, there are three different descriptions of phantom limb syndrome: phantom limb pain, stump pain, and phantom limb sensations. 1. Phantom limb pain is described as a pain that one feels as if it’s occurring in the amputated limb. 2. Stump pain is a discomfort at the surgery site. 3. Don’t waste time! Our writers will create an original "Phantom Limb Syndrome" essay for you Create order Phantom limb sensation is the feeling that the person feels thinking that the missing body part is still there. Medical doctors believe that the pain affects only those who have had a limb amputated. Even though there are some individuals who are born without a limb also experience phantom pain. However, this pain is more common among those who have had a limb surgically removed. As I indicated above, phantom pain can also be experience among people who have had stroke or are paralysis; the pain may appear in an area of the body where there is no feeling. In addition to pain the symptoms of phantom limb that some people experience are sensations such as tingling, cramping, heat, and cold in the portion of the limb that was removed. The area where the limb as been amputated is mild to extreme pain; Phantom limb sensations usually will disappear or increase over time, but when phantom limb pain continues for more than six months, the prognosis for improvement is poor. The onset pain after amputation usually occurs within days or weeks, although it may delay months, or maybe even years. People may feel a variety of sensations from the absent limb; although the limb may feel completely intact regardless of its absence. According to researchers, phantom pain was a psychological thing, and not a physical problem of a person. This was long before modern diagnostic tests existed. They believe that a person begin to feel phantom pain before amputation and is most likely to experience phantom pain even after amputation. The occurrence of phantom limb pain is probable in 50–80% of all amputees. Phantom limb feeling is more common and occurs in all amputees at some point. There is no known connection with age, gender, or which limb is amputated. Studies have shown a decreased numbers of phantom limb syndrome in those who are born without limbs opposed to actual amputees. Phantom limb syndrome is thought to be secondary to the brain, although phantom pain is presumably a result of a response to amputation injury. Phantom limb pain may occur in non amputees with spinal cord damage causing loss of sensation. The brain is responsible for processing the sensations from the missing limb. The treatment for phantom limb is usually determined based on the person’s level of pain, and multiple treatments include relaxation techniques, massage of the amputation area, surgery to remove scar tissue entangling a nerve, physical therapy, medications, including pain relievers, antidepressants, etc. Unfortunately, phantom limb pain is generable intractable and chronic; once it develops it is rarely improved by present medical treatments. Destructive surgical procedures are also of limited use. Because they can be effective for a few months, but the pain always returns, and frequently worsens. The exact cause of phantom limb syndrome is unknown. Presumably, the sensations are due to the brains attempt to reorganize sensory information following the amputation. The brain must essentially rewire itself to adjust to the body change. Phantom limb pain is considered to be one of the most interested and difficult clinical pain syndromes. Phantom limb syndrome is not always described as painful; however the sensation of the missing limb after amputation is particularly common after surgery. Treatments for individuals with phantom limb pain are few. The treatment may involve the participation of neurologists, pain specialists, physical therapists, neurosurgeons, or rehabilitation specialists. Treatment for phantom limb pain involves the use of medications, nonmedical, electrical, and surgical therapy. For example, to treat the pain, neurologists and pain specialists may prescribe pain medications. To help facilitate and maintain mobility, the physical therapists would give special exercises as well as massages. The neurosurgeons may perform surgery to place electrical nerve stimulators in the spinal cord to help treat the pain. There is no best treatment to cure the symptoms. However, medications such as muscle relaxants, and antidepressants may be tried to ease the pain. Even the use of electrical nerve stimulation, or ultrasound, and acupuncture may be used in helping to reduce pain. Phantom limb pain may lead to the feelings of depression or anxiety. It may lead to death or self-harm. The individual may require psychological help or treatment by a psychiatrist. These those who experience phantom limb syndrome should get involve in social activities or get into support groups to help them relief depression.