Economics-Sectors of the Indian Economy

CH-2-ECONOMICS-SECTORS OF THE INDIAN ECONOMY Chapter –2—Economics SECTORS OF THE INDIAN ECONOMY In order to understand the functioning of any economy, we need to study various sectors that it comprise. All around us we find people engaged in different types of activites. CLASSIFICATION OF THE ECONOMIC SECTORS: The classifications are based on 1. Nature of activity being performed. —Primary, Secondary & Tertiary 2. Working conditions of the workers—Organised & unorganized. 3. Who own the assets/ on the ownership basis. —Public & Private PRIMARY SECTOR:  1. Activites undertaken by directly using natural resources. . Example—Agriculture, Mining, Fishing, Forestry, Dairy etc. 3. It is called primary sector because it forms the base for all other products that we subsequently make. 4. Since most of the natural products we get are from agriculture, dairy, forestry, fishing it is also called Agriculture and related sector. SECONDARY SECTOR: It cov ers activities in which natural products are changed into other forms through ways of manufacturing that we associate with industrial activity. 2. it is a next step after primary, where the product is not produced by nature but has to be made.Some process of manufacturing is essential, it could be in a factory, a workshop or at home. 3. Example: Using cotton fibre from plant, we spin yarn and weave cloth; using sugarcane as a raw material we make sugar or gur; we convert earth into bricks. Since this sector is associated with different kinds of industries, it is also called industrial sector. TERTIARY SECTOR: 1. These are the activities that help in the development of the primary & secondary sector. 2. These activities by themselves do not produce good but they are an aid and support to the production process. . Example: a)Transportation–Goods that are produced in the primary sector need to be transported by trucks or trains and than sold in the wholesale and retail shops; b) Storage–at times it is necessary to store these products in godowns,which is also a service made available. c)Communication –talking to others on telephone); d) Banking–borrowing money from the banks. 4. Since these activities are generate services rather than goods it is also called Service sector. Q. How do we count the various goods and services and know the total production in each sector?As thousands of goods and services are produced, it is an enormous task to add up all these. To get to this problem economists suggested that the value of goods and services should be used rather than adding the actual numbers. But only one precaution is to be undertaken ie. , only final value of the goods and services should be counted as it already includes the value of all intermediate goods. GDP—  The value of final goods and services produced in each sector during a particular year provides the total production of the sector for that year.And sum of productio n in three sectors give Gross Domestic Production—GDP of the country. –It is the value of all final goods and services produced within the country during a particular year. –GDP shows how big the economy is. Q. Who measures the GDP in India? This mammoth(huge) task in India is carried on by the Central government ministry , with the help of various govt. Departments of Indian states and union territories. The information relating to total volume of goods and services and their prices is collected and then estimates the GDP. Historical change in the sectors: three stages. INITIAL STAGE:After observing the changes that have come in the development patterns of the sectors, it has been found that – in the Initial stages of the development the Primary Sector was the most important sector of economic activity. -As the methods of farming changed and agricultural sector began to prosper, it produced much more food than before and many people could takeup many oth er activities which led to the increase in number of activities. -However at this stage most of the goods produced were natural products from the primary sector, hence most people were employed in this sector. SECOND STAGE: Over a long time(more than hundred years or so) because new methods of manufacturing were introduced, factories came up and started expanding. -People began to work in factories in large numbers, and also people started using factory goods in large numbers as they were cheap. -Secondary sector gradually became the most important in total production and employment. There was a shift and the importance of the sectors also changed. THIRD STAGE: In past hundred, there has been a further shift from Secondary to Tertiary sector in the developed countries. -The service sector has become the most important in terms of total production.Most of working people are also employed in the service sector. Q. What does the history of developed countries indicate about the shifts that have taken place between sectors? (book question) It indicates that both secondary and tertiary sectors are developing and are becoming major contributors of the GDP. -This shift has come up with the improvement in the agricultural sector, people now had more time for other activities and the number of craft persons, traders (SECONDARY) increased and also buying and selling activities also increased . Now there were many transporters, administrators, army etc. TERTIARY) Rising importance of tertiary sector in production: Over thiry years between 1973 and 2003, production in the tertiary sector has increased the most, and it has emerged as the largest producing sector in India replacing the primary sector. Q. Why the Tertiary sector is becoming so important in India? There are several reasons to it: 1. In any country several services such as hospitals , educational institutions, post and telegragh services, police stations, courts, village administrative offices, municipal corpo rations, defence, transport, banks, insurance companies etc. are required.These services are called the’ Basic services. ’ In the developing countries the government has to take the responsibility for provision of these services. 2. The development of the agriculture and industrial leads to the development of services such as transport, trade, storage and the like. Greater the development of primary and secondary sectors more will be demand of such services. 3. As the income level rise, certain sections of people start demanding many more services like eating out, tourism, shopping , private hospitals, professional training etc. This is found especially in the big cities. 4.Over the past decade or so certain new services such as those based on the information and communication technology have become important & essential. INDIAN SECTORIAL GROWTH: It is a remarkable fact that while there has been a change in the share of three sectors in GDP, a similar shift has not tak en place in employment. –Service sector in India employs many different kinds of people—at one end there are a limited number of services that employ highly skilled workers and on the other end there are a very large number of workers engaged in services such as small shopkeepers, repair persons, transporters etc.Hence only a part of sector is growing in importance. — More than half of the workers in the country are working in primary sector, mainly in the agricultural, producing only a quarter of GDP. In contrast to this secondary and tertiary sector are producing three-fourth of the produce whereas they employ less than half the people. Q. WHERE ARE MOST OF THE PEOPLE EMPLOYED? WHY? The primary sector employs the largest number of people in India. –It is because not enough jobs were created in the secondary and tertiary sectors. Q.Even though primary sector employs largest number of people yet its share in GDP is less. Why? –More than half of the workers in the country are working in primary sector, mainly in the agricultural, producing only a quarter of GDP. In contrast to this secondary and tertiary sector are producing three-fourth of the produce whereas they employ less than half the people. –This also means that there are in agriculture more people than necessary and even if we move a few people out, production will not be effected. In other words, workers in the agricultural sector are under-employed.UNDER-EMPLOYMENT: It is a situation, where people are apparently working but all of them are made to work less than their potential. –if few people move out , it will not effect the production. –it is hidden in contrast to the open unemployment where a person is clearly or visibly without job. –it is also called disused unemployment. –this underemployment also happens in the other sectors for example there are thousands of casual workers in service sector in the urban areas as painters, plumbers, repair persons etc. HOW CAN WE CREATE EMPLOYMENT? There are various ways in which govt. an create employment opportunities as†¦ 1. The govt. can spend some money or banks can provide loans to construct well ect. Which will reduce the dependency of farmers on rains, and they will be able to grow two crops a year. 2. Construction of Dams and Canals can lead to lot of generation of employment in agricultural sector itself. 3. If govt. invests some money on transportation and storage of crops or makes better rural roads, it can provide productive employment not just to farmers but alsoto other who are in services like transport or trade. 4.If local banks give credits at reasonable rates to the small and marginal farmers ,they will be able to buy necessary inputs for their crops in time. 5. Another way to solve this problem is to identify , promote and locate industries and services in the semi-rural areas where a large number of people maybe employed. Example:many farmers grow arhar &chickpea for them a dall-mill to procure and process these & sell in the cities;opening a cold storage will give an opportunity to thefarmers to store their produce like potato &onion and sell them price is good; villagers near forests can start with honey collectionect. . To improve health situation we need health centres, hospitals & for that doctors, nurses, workers. 6. Similarly to provide education to all children we would need lot of schools which can also generate employment. 7. Tourism:every state or region has the potential for increasing the income and employment for people in that area. This can also be done by promoting tourism or regional craft industry. 8. News services like IT are also creating jobs.All these are the long term projects but govt also has certain short term projects for people as:NREGA-2005. NREGA—2005 –National Rural Employment Guarantee Act 2005. –started by the Central govt. — made a law implementing Right to work in 200 districts of India. –all those who are in need of work will get guaranteed 100 days work and if the govt. fails to do so, it will give unemployment allowances to them –the work will of the type which will in future help to increase the production from land.

High School Dropouts and Crime

WHAT FACTORS INFLUENCE HIGH SCHOOL DROPOUTS TO LEAD CRIMINAL LIVES? Michael Webbers 13APRIL2013 Criminology ADJ 107 Spring 2013 Professor George D. McMillan Purpose:It is extremely important to get an education and graduate high school. Without obtaining a high school diploma, a GED or College Degree, an individual will likely experience great difficulties in finding and obtaining a job. As a result of such basic educational requirements enforced by society and more specifically employers†¦ an individual may also have a difficult time functioning and earning a reasonable income. Additionally, with no financial resources to support a family, this puts the individual in the bottom 5 to 16 percent of Americans whom we deem to be in poverty. With crime most apparent in the lower- and underclass, we can make the assumption that a lot of dropouts come from these groups of individuals. To make a difference, we must start where there is the greatest chance of dropouts, and that of cours e is at the bottom of the societal pyramid. So, if we reduce the dropout rates, it may help with the crime rates.The intent of this research proposal is to better understand the cause of dropouts and the affect they have on society. More importantly, it is to identify the problems so that the juvenile system can help prevent further continuance and ultimately reduce the underclass crime rate in dropouts. In efforts to help diminish the dropout rate, it can: (1) stimulate the economy; (2) decrease the amount of unemployment; and (3) cut the size of the underclass in half, which in turn will decrease the vast majority of visible crime.By making it difficult for high school students to become predisposed to poverty and crime, we can improve the outcome for future generations. I want to better understand the internal cause of this phenomenon, but in order to do that we have to start from the external cause. I am going to be looking at how society is affected, as well as, how they affect the dropouts. On my search for information, I will try and obtain an interview with some old schoolmates who dropped out during our Sophomore year at West Springfield High School.The reason they dropped out was always a mystery to me, and I always just thought to myself that, â€Å"These people must be stupid, so they dropout. † I was quick to learn how ignorant I was myself. Background:High school graduation was never really tracked until the late 1900's. 3 So, dropout rates were never really a sought after statistic. Archived data has now been used to understand the graduation rates dating back almost a century ago. In 1870, the earliest date on record, only 2 percent of 17-year-olds in the nation had a secondary-level education.In 1940, for the first time, half of all students finished high school. Although graduation did not become an established norm until the 1950s, the U. S. graduation rate reached its historical high point at the end of the 1960s, with the graduation rate peaking at 77 percent in 1969. 3 It looked as though high school graduation was becoming a trend, but something must have happened after Class of '69 to cause the national average to drop more than ten percent in just over 30 years.In the late 1980's, when modern-day data became readily available to public schools, the graduation rate slowly was on the decline from record highs of around 70 percent. 3 The graduation rate plummeted during the early 1990s, eventually stabilizing around 66 percent by the end of the decade. As stated by the EPE Research Center, 2010; U. S. Department of Education, â€Å"since then, [graduation rate] has generally been characterized by gradual but steady improvements. The class of 2005 was once again earning diplomas at a pace last seen in the early 1990s.However, two consecutive annual declines since then have eroded the nation’s graduation rate, which stood at slightly less than 69 percent for the class of 2007†. 3 With all this tal k about graduating or not, the underlying reasons for the decline were unheard of; dropping out to help support their family financially, to pursue work, or probably the worst thing that can happen from dropping out of high school – living the criminal lifestyle. Key Questions: What actually defines a high school dropout? What provokes students to drop out of high school?What is the dropout rate of high school students in Virginia? How do high school dropouts affect society? Are high school dropouts more prone to lead criminal lives? How can society go about preventing future dropouts? Introduction:Every year nationwide, thousands of students dropout of high school. Of these students, 54 percent of dropouts ages 16 to 24 were jobless, compared with 32 percent for high school graduates of the same age, and 13 percent for those with a college degree. 8 High school dropouts are a very serious topic in modern-day society.With such a debate about taxes and who should be paying for what, it is important to get an education; not only to voice an opinion, but not to be a detriment to the economy as a teen/young adult. High school dropouts hurt the economy, costing the federal government millions of tax payers dollars. Since dropouts are more prone to lead a lifestyle involved with drugs, alcohol, and early pregnancy, it is crucial to identify individuals early in their high school career, and give them the assistance needed to stay in school.By taking action in helping the community decrease the dropout rate and encourage more students to graduate, we can help our economy save billions of dollars a year. An increase in graduation rates can mean less tax payer money towards school assistance programs, and more tax payers to pay the government to maintain our cities and keep crime off the streets. According to the Virginia Department of Criminal Justice Services Research Center, â€Å"poor earning power, unemployment, or frustration,†1 may lead individuals to commit criminal acts.Crime rates in Virginia are still on the low end of the spectrum, but by decreasing dropouts, we can keep the crime rates even lower. By helping in our community and informing schools of the ongoing problem, it is possible to make a tremendous difference in our economic state. What actually defines a dropout? In Virginia, we use the definition that was determined by the National Center for Education Statistics (NCES). Stated by the NCES, â€Å"a dropout is an individual who was enrolled in school at some time during the previous school year but was not enrolled on October 1 of the current school year.Or, they were not enrolled on October 1 of the previous school year although expected to be in membership; and – has not graduated from high school or completed a state- or district-approved educational program, and – does not meet any of the following exclusions: transfer to another public school district, private school, or state- or district-ap proved education program; temporary school-recognized absence due to suspension or illness; death†. 2 The state does not consider students a dropout by merely not attending school, although that is the only way to pass and get a diploma, it is based on the students actual enrollment.What provokes students to drop out of high school? There are many factors that cause students to drop out of high school. Without identifying the specific cause for dropouts, it is hard to know how to help prevent it. One significant factor influencing high school dropout rates is family income. Along with income, older siblings or friends can influence dropouts by dropping out themselves and ensuring it is the right thing to do. Ultimately, dropouts can be triggered due to the racial and gender attacks that seem more relevant these days. According to the U.S. Department of Education, students from low-income families are six times more likely to drop out of high school than students from high-inco me families. 2 In other words, due to the predisposition to a life of poverty, it is more likely the student will end up in poverty due to incompletion of high school. While living in poverty, school may not be the first thing on a students mind. Survival is always the most important factor to human beings. Without means of surviving, humans can't accommodate the other necessities, like getting a high school education.At a young age, it is really hard to keep oneself away from drugs, alcohol, and crime. Students whose parents have low expectations are also more likely to dropout of high school and resort to crime by means of rebelling against their parents. A study done by the New York Times demonstrated that, â€Å"[high school dropouts] will commit crimes to get an adrenaline rush and so that they can release some built up stress from the household†. 8 What this means is that students have too much time on their hands, and too little time is spent concentrating on school wo rk.Either the parents do not stress the importance of homework, or they are not there to help the student when he or she is struggling in class What is the dropout rate of high school students in Fairfax County, Virginia? Fairfax County, Virginia projected a much lower dropout rate in contrast with the national average. According to the National Center for Education Statistics (NCES), â€Å"Virginia's high school dropout rates have decreased in recent years†,2 and subsequently the â€Å"Virginia's property crime rate (as measured per 100,000 population) was 2,250, a decline again from the previous year†. Virginia has been on a good trend of ‘cleaning our act up' when it comes to turning around our educational system. According to the NCES: Virginia had the 14th lowest dropout rate in the country. Virginia's 2009 rate was also lower than the national rate of 4. 1 percent and the rates of its peer states. Tennessee's dropout rate in 2009 was 3. 2 percent, North Car olina was at 5. 3 percent, and Maryland's rate was 3. 0 percent. Wyoming had the lowest dropout rate in the nation in 2009 at 1. 1 percent. How do high school dropouts effect society?High school dropouts destroy the nation’s competitive edge when it comes to education. The U. S. ranks 18th in high school graduation rates among developed countries, and workers with an education beyond high school are predicted to increase by only four percent through 2020. 2 At the same time, the nation’s senior citizen population will greatly increase over the next decade, especially when compared to the number of working-age Americans. This is going to lead to an increase of assisted living senior citizens. Furthermore, high school dropouts earn a tremendous amount less and contribute much less to stimulate the economy.The lifetime income difference between high school graduates and dropouts is estimated to be $260,000; the difference in lifetime income tax payments is $60,000. 6 What this shows is, dropouts alone are going to make a significantly less amount of money, but along side the fact that they live in poverty as a student, this just means they will be in more of a deficit as an adult. The combined lifetime earning losses of one group of 18-year-olds that never completes high school is $156 billion or 1. 3 percent of Gross Domestic Product.So, for example, if the United States was able to cut the number of dropouts in half, in a single cohort of 20-year-olds, the country would gain $45 billion through extra tax revenue and reduced public health, crime and justice, and welfare payment costs. 6 Moreover, families of high school dropouts are likely to be on some form of public assistance. For example, single mothers who lack a high school diploma are very likely to access housing assistance, food stamps, and/or federal assistance to needy families. If all single mothers obtained at least a high school education, the annual cost savings would be $3. billion. 6 We can clearly see that getting an education is crucial if there is any sight of having a family. Without any means of money and no education, it is extremely hard to get a well-paying job to survive in our economy. What is the a connection between dropouts and criminal activity? Dropouts are 3. 5 times more likely to be arrested than high school graduates and more than eight times as likely to be incarcerated, says â€Å"School or the Streets: Crime and America’s Dropout Crisis,† a report from the non-profit organization Fight Crime: Invest in Kids.What this can mean is that dropouts are seeing crime as an alternative. Through music, media, and social networking, students can be often aroused by the thought of stealing, gangs, or even killing to survive. Crime is talked about everywhere, including the news and social networks. To most citizens, it is a mystery at how people can commit such inhumane crimes. This can be understood by knowing the type of environment t hat the individual grew up in. For example, a student whose parents always fight, might come in to school and get in a lot of trouble because his anger towards his parents.On the other hand, if they lived in a neighborhood with gang activity and gun shots at night, they are more inclined to get involved with violent crime later in life. Students who dropout are more likely inclined to a criminal life to survive. A study by the New York Times showed that, male dropouts were 47 times more likely than college graduate to be jailed; more than half, 53 percent to be exact, become recidivists. 8 By preventing dropouts, and increasing the amount of students going to college and continuing education, we can prevent more crime.How can society go about preventing future dropouts? Our society has been trying to combat the increasing number of teens dropping out of high school every day. The Advertising Council and U. S. Army’s high school dropout prevention campaign evolved into the nat ional â€Å"Boost† campaign. This campaign was established to help students get on a better track for graduation. Extra learning assistance offered outside of school, and peer-to-peer learning classes for students to have one-on-one teaching in school.These programs help the students feel more inclined to succeed in high school and fill that gap of time students have after school to get involved with gangs or crime. Another good way the community helps students is by Big Brother Big Sister. They have been proven to help increase student grades, and help make it less likely students will interact with drugs and alcohol. This in turn will prevent students from having exposure to these things, and keep them from experimenting later in life. Also, another program dedicated to keeping students in school and away from crime is BoostUP.This group is sponsored by the AdCouncil and the U. S. Army to help students get support and assistance needed to graduate high school. Methodology:F or a better understanding of high school dropout rates and the cause of them, I would first go to different high schools, in varying income areas, and obtain the names of the students enrolled in the previous year who are not currently enrolled. For example, get a list of students enrolled before October 1, 2010 and then get a list of students who were not enrolled after October 1, 2011, and this will determine the list of dropouts.I would give each dropout a number, and then randomly choose the individuals with a random number selection software. I will have a survey for the student to fill out without the parents in the room; this gives the student the feeling of privacy, and hopefully more honesty in the answers. The questions would be related to how much time they have to do homework and if the parents help them; along with how much time is spent doing chores around the house, and are their parents working a lot or unemployed. The income of the family is one concern, but at the same time, the psychiatric state of the student is most important.If the student is not doing well in school and feels like nothing will change, it can lead the student to be less motivated and more likely to follow the path of dropouts. Understanding a students psychological state of mind can help draw trends about how other students are behaving in school. Field Work For my field work, I got in touch with an old friend to understand the cause of his dropout Sophomore year. At the time, I figured he just dropped out of high school because he was failing his classes. I never thought that there was more to it.I chatted with him over Facebook and asked a couple questions. He asked that I keep it anonymous. What caused you to drop out of high school? â€Å"I was 15 years old, dating [a girl] for almost a year. It was our first time and we didn’t use any protection. I got [her] pregnant and wanted to leave her because I was scared, but my mother told me that ‘You got into this mess, so you have to handle it. ‘ I picked up a job doing yard work with my fathers company and he paid me under the table. I then had to use the money to support my wife, but also asked my mother for some help.When [the baby] was born, my wife and I faced more struggles than we could ever imagine. I was so busy with going to school and passing, my mother took care of my son. Going to school was one of my least concerns, especially since I was always thinking about the child. I didn't think it would impact me so much, but without providing for my own family, I felt like a useless father. At the end of my Freshman year, my father passed away from a heart attack. † How did this effect your family? Peers? â€Å"The event as a whole, dropping out and having a kid so early, really hurt my mother.I felt as though she looked down on me and thought worse of me because I wasn't like all the other kids who go to school. But after my father passed away, I realized how much my mother and siblings needed me there. I stopped attending high school Sophomore year to get a job at McDonalds and to continue working for my fathers company so I could provide for my family. My family wasn't the most wealthy, but we weren't poor. My mother would always talk about me as â€Å"The Man† of the house. She [worked] full time so she wasn't home with all of the kids much.Without a father figure, it is hard to really grow up, and I had to play that role for my younger brother, Juan who was 8 years old at the time. I am now working to get my GED, slowly, but it is in progress. It isn't easy to go back to school after being away from it for so long. Work and family is still my #1 priority, but school is definitely a necessity in this day and age. I lost touch with all my friends, but it's inevitable when you have a child at a young age, and work two jobs. Facebook helps, but I accepted it pretty easily knowing I had the love of my life and a family. What would you hav e done differently to prevent these effects? â€Å"Wear protection! But in all seriousness, I wish I would have completed high school so that it would be easier to support a family. There isn't much you can do to prevent everything else that happened to me. I am glad I could learn from it rather than regress. I am now 22, working two jobs, have a wife, and a five and a half year old son who I provide for. School is extremely important and if you can't make time for that opportunity given to you, then I don't know what else there is to do.I couldn't prevent my fathers death, but I definitely should have gotten my GED sooner. It is hard to think of other ways I could have handled this of situation. † Did dropping out of high school lead you to any crime? Gangs? No, never. My wife and I are very Christian and would never steal or commit crime. Maybe a traffic violation, but never any serious crimes. I have seen too many friends and family live a life of crime, and I have been to more funerals than I would ever like to. It definitely crossed my mind when I was still a teen, but I'm much happier knowing I never resorted to illegal means to make a living.And no, never considered a gang because then it would have defeated my purpose of leaving school – my family. Bibliography Unknown Author. (2010). The Importance of Education. Retrieved from http://education. laws. com/importance-of-education 1 National Center for Education Statistics (February 04, 2013). High School Dropout. Retrieved from http://vaperforms. virginia. gov/indicators/education/hsDropout. php 2 EPE Research Center. (2010). Graduation by the Numbers [Data file]. Retrieved from http://www. edweek. org/ew/articles/2010/06/10/34swanson. h29. html 3 SLJ Staff. (2008).Crime Linked to Dropout Rates, Report Says. Retrieved from http://www. schoollibraryjournal. com/article/CA6590701. html 4 Johnston, Cindy. (2011). Series Overview: The Cost Of Dropping Out. Retrieved from http://www. npr. org 5 Dianda, Marcella R. Ed. D. (November 2008). Preventing Future High School Dropouts: An Advocacy and Action Guide for NEA State and Local Affiliates. Washington, DC: National Education Association. 6 Dillon, Sam. (2009). Study Finds High Rate of Imprisonment Among Dropouts. Retrieved from http://www. nytimes. com/2009/10/09/education/09dropout. html? _r=0 8

Critical Path

Graduate Institute of Construction Engineering and Management, National Central University, No. 300, Jhongda Rd. , Jhongli City, Taoyuan County 32001, Taiwan b R&D Center for Construction Project Management, Chung Hua University, No. 707, Sec. 2, WuFu Rd. , Hsinchu, 300 Taiwan Received 7 February 2010; received in revised form 12 June 2011; accepted 16 June 2011 Abstract Assessing schedule delay's impact on total project duration to distribute delay liability remains a controversy.None of existing delay analysis methods is perfect because including an element of assumptions, subjective assessment and theoretical projection. Windows-based delay analysis methods are excellent in identifying and measuring construction schedule delays. Based on a previous study identifying potential problems in available windows-based delay analysis methods, this study proposes an innovative windows-based delay analysis method, called the effect-based delay analysis method (the EDAM method).The EDAM meth od performs delay analysis using extracted windows and determines delay impacts by considering the effects of delays on the critical path(s). According to its application to hypothetical cases and comparisons with other methods, the EDAM method is efficient in delay analysis and effective in solving concurrent delays and determining schedule shortened. The proposed EDAM method is a good alternative for schedule delay analysis for construction projects.  © 2011 Elsevier Ltd. and IPMA. All rights reserved. Keywords: Delay analysis; Claim; Schedule analysis; Construction project 1.Introduction Construction projects generally have highly complicated situations during execution, involve many project stakeholders and interfaces, and are influenced by many external factors. Therefore, schedule delays in construction projects are common and affect total project duration in unpredictable ways. Delay information and evidence are usually recorded and represented in different records, documen ts and schedules during the construction phase. Selecting a suitable delay analysis method and analyzing delay information accurately are essential tasks in any delayed construction project.Current delay analysis methods analyze delay liabilities based on delay information and evidence. Various analysis methods have been developed, such as global impact, as-planned, impacted as-planned, net ? Corresponding author. Tel. : +886 3 4227151Ãâ€"34040; fax: +886 3 4257092. E-mail address: [email  protected] edu. tw (J. -B. Yang). impact, time impact, collapsing, isolated delay type, snapshot, window analysis and isolated collapsed but-for (Bordoli and Baldwin, 1998; Gothand, 2003; Hegazy and Zhang, 2005; Kim et al. 2005; Mbabazi et al. , 2005; Ng et al. , 2004; Yang and Yin, 2009; Zack, 2001). Farrow (2007) had clearly claimed that none of the delay analysis methodologies is perfect because they all include an element of assumptions, subjective assessment, and theoretical projection. Ge nerally, a delay analysis method attempts to discover delay information derived from as-planned and as-built schedules, those are the bases for resolving delay disputes and claims.However, existing delay analysis methods still have the following shortcomings: (1) concurrent delays cannot be recognized or calculated by some of existing methods; (2) the critical path method cannot be executed in analysis and critical path changes cannot be considered; (3) the relative cost of float consumption is not considered; (4) analysis is not contemporaneous with delay timing; and (5) most methods focus only on the delayed activities, and ignoring the effects of time-shortened activities on total project duration (Arditi and Pattanakitchamroon, 263-7863/$ – see front matter  © 2011 Elsevier Ltd. and IPMA. All rights reserved. doi:10. 1016/j. ijproman. 2011. 06. 003 386 J. -B. Yang, C. -K. Kao / International Journal of Project Management 30 (2012) 385–397 2006; Bordoli and Baldwi n, 1998; Gothand, 2003; Mbabazi et al. , 2005; Ng et al. , 2004; Yang and Yin, 2009). Furthermore, Arditi and Pattanakitchamroon (2006), in discussing how to select a delay analysis method, concluded that selecting a feasible analysis method depends on a variety of factors, including information availability, time of analysis, methodology apabilities, time, funds and effort allocated for analysis. Based on a empirical study in UK, six group factors (project characteristics, contractual requirements, characteristics of baseline program, cost proportionality, timing of the analysis and record availability) influencing the selection of delay analysis methodologies were identified (Braimah and Ndekugri, 2008). In summary, although some advanced delay analysis methods have been developed, including a few commercial systems, existing delay analysis methods cannot satisfy the practical requirements of delay analysis.That is, practitioners still require an alternative method for complex cas es. Windows-based delay analysis methods perform delay analysis according to some extracted time frames, called windows. Traditional windows-based method, the windows analysis method, has been recognized as the most creditable delay analysis method (Gothand, 2003; Kim et al. , 2005). US courts have generally accepted some types of windows-based method, as they can calculate the impact of various delays, namely, the non-excusable delays (NE delays) and excusable delays (ED delays).Based on the viewpoint of a contractor, excusable delays are further divided into excusable compensable delays (EC delays) and excusable non-compensable delays (EN delays) (Zack, 2000; Mohan and Al-Gahtani, 2006). For above delay types, analysis results generated by windows-based methods provide a clear liability allocation to contract parties. This information is valuable for dispute resolution. For a complex construction project, three types of delays (NE, EC and EN delays), might exist simultaneously.Whi le the information for identifying all types of delays is available, the allocation of total project delay to above delay types provides more clear delay liability identification. Furthermore, for a contractor, to allocate all delays into these delay types improves its ability to get possible delayed-related expenditure back although the situations for compensable/non-compensable depend primarily on the terms of the contract (Trauner et al. , 2009). It is beneficial to a contractor to distinguish compensable and non-compensable delays. Namely, a perfect delay analysis method is targeted to identify these delay types accurately.To provide an alternative delay analysis method for resolving concurrent delays and liability distribution problems and for overcoming the time-consuming drawback of analyzing delays in a day-by-day manner, this study proposes a novel windows-based delay analysis method, called the effect-based delay analysis method (EDAM), which is a systematic analysis metho d that considers the impact of delays on the critical path(s) of a project. 2. Available windows-based delay analysis methods Several windows-based delay analysis methods have been developed in the past two decades.All windows-based delay analysis methods can be divided into two categories: (1) performing delay analysis starting backward from an as-built schedule and (2) performing delay analysis starting forward from an as-planned schedule. The popular methods in the category of starting forward from an as-planned schedule include the windows analysis method (called traditional windows analysis (TWA) hereinafter), the modified windows analysis (MWA) method, the delay analysis method using delay section (DAMUDS) method and the daily windows delay analysis (DWDA) method.The TWA method performs delay analysis using extracted schedule windows, rather than by analyzing delay events in a one-by-one manner forward from the as-planned schedule or backward from the as-built schedule. The MW A method improves analytical processes by the TWA method and uses algorithms to calculate delay liability. The DAMUDS method tries to overcome two limitations in existing methods, namely inadequate accounting of concurrent delays and inadequate accounting of time-shortened activities.The DWDA method calculates clear delay liabilities to the contractor and owner based on day-by-day delay analysis of critical path(s) along the project duration. Kao and Yang (2009) compared the above four windowsbased delay analysis methods using an illustrative case. They determined that the four methods are dynamic delay analysis methods that perform real-time critical path analysis. The TWA and MWA methods are less reliable than the DAMUDS and DWDA methods, since they may lose essential information when the analysis period is long and may be unable to detect critical path changes.The DWDA method analyzes delay information in a day-by-day manner that is the same as as-built situations, but requires c onsiderable effort during analysis. The DAMUDS method is more efficient than the DWDA method even though both yield the same analysis results. Detailed compared information can be found elsewhere (Kao and Yang, 2009). Other windows-based methods belonging to the category of starting backward from an as-built schedule, such as the isolated collapsed but-for delay analysis method (Yang and Yin, 2009), have been developed for facilitating delay analysis problems by similar approaches.However, these methods perform delay analysis moving backward from an as-built schedule, not forward from an as-planned schedule. The approaches of using as-planned schedule or as-built schedule may derive different final analytical results. This study does not compare the results by the methods belonging to the category of starting backward from an as-built schedule to those by the developed EDAM method. 3. Problems in windows-based delay analysis methods 3. 1. Unable to identify critical path changes In general, whether an activity is on a critical path is an important signal when identifying its delay impact on total project duration.During the construction phase of a construction project, many situations e. g. , change order, activity appending or deleting by different site conditions, and critical path changes, affect the outcome of delay analysis. In J. -B. Yang, C. -K. Kao / International Journal of Project Management 30 (2012) 385–397 387 considering delay information only for those activities on the critical path(s) in the as-planned schedule, existing windowsbased delay analysis methods may ignore essential delay information from activities during critical path changes. 3. 2.Incapable of dealing with complicated delay situations An ideal delay analysis method should calculate delay information quickly, accurately and stably. Some windowsbased delay analysis methods perform delay analysis based on arbitrarily extracted windows, while others deal with limited delay sit uations. As construction projects become increasingly complex, proper delay analysis methods should deal with complicated delay situations (i. e. , concurrent delays, project acceleration and compression). Approaches for window extraction by the some mentioned windows-based delay analysis methods cannot effectively deal with complex delay situations. . 3. Inefficient delay analysis Windows-based delay analysis methods perform analysis using extracted windows. The times of delay analysis for different methods vary. The rule by the TWA and MWA methods is to select timing subjectively. Conversely, the DAMUDS and DWDA methods select analysis windows objectively. For a complicated delay case, the TWA and MWA methods might obtain wrong results when using inadequate windows; thus the DAMUDS and DWDA methods may waste considerable calculation effort due to numerous windows in a complex project with long duration.How to intelligently select analysis windows for available windowsbased delay a nalysis methods puzzles a delay analyst. 3. 4. Unclear liability allocation Available windows-based delay analysis methods can identify concurrent delays, but cannot clearly allocate delay liability. For example, the DAMUDS method uses the concept of contractor's float to represent the effects of a contractor on schedule management. Although the DAMUDS method can identify concurrent delays based on a contractor's perspective, it does not provide a clear liability allocation approach. 4.Methodology development 4. 1. Innovative concept To provide an alternative method for dealing with problems in existing windows-based delay analysis methods, this study proposes a novel windows-based delay analysis method, the EDAM method, which is a systematic analysis method based on existing windows-based delay analysis methods. The EDAM method performs delay analysis using extracted windows and determines delay impacts by considering the effects of delays on the critical path. Although the analyti cal processes of the EDAM method are similar to those in other method, the EDAM ethod solves the problems mentioned previously. The EDAM method consists of analytical procedures with baseline schedule development and algorithms for liability identification and calculation. 4. 2. Analytical procedures Fig. 1 shows the analytical processes in the EDAM method. The EDAM method uses an as-planned schedule as a basis for delay analysis, and requires clearly identified delay attributes (delay start, finish and liability) for delay liability calculation. Before delay impact calculation, the EDAM method applies the critical path method to determine a comparison baseline.Based on this comparison baseline, the EDAM method performs schedule analysis by considering two situations: with and without a delay in an analyzed period. If no delay occurred in an analyzed period, the EDAM method considers whether the performance of project acceleration exists. If a delay is identified in an analyzed peri od, a day-by-day delay analysis is executed to calculate the impact of a delay when the delay is on a critical path. In delay impact calculation, the concurrent delay is detected and its liability is then assigned to contract parties.Similar to the other windows-based methods, the EDAM method performs delay analysis using two viewpoints, namely, those of owner and contractor. Therefore, the EDAM method allocates delay liability for each contract party and collects the performance of project acceleration by the contractor for each analyzed period. The EDAM method performs schedule analysis until all analysis periods are complete. 4. 3. Baseline schedule development approach A baseline for delay impact calculation is determined using the following four approaches which determine the duration, start date, and finish date for each activity. Completed activity. The start and finish dates for completed activities are assigned based on actual start and finish dates in which delay informati on is embedded. †¢ Started-without-delay activity. For un-delayed started activities, start dates are assigned based on actual start dates; finish dates are determined based on actual start dates plus consumed activity duration with remaining duration (asplanned duration minus consumed duration). †¢ Started-with-delay activity.For those delayed but started activities, start dates are assigned based on actual start dates; finish dates are determined using actual start dates plus the consumed activity duration, delayed duration and remaining duration. †¢ Un-started activity. For activities not yet started, their start and finish dates are determined by their predecessors by considering predetermined logic relationships with the asplanned duration. 4. 4. Approach for determining analysis timing For solving the limitations of existing windows-based delay analysis methods in window determination depicted in 388 J. -B. Yang, C. -K.Kao / International Journal of Project Mana gement 30 (2012) 385–397 Preparing the as-planned schedule Identifying delay attributes and determining analysis periods Updating schedule-related information Performing CPM calculation Analyzing the difference between updated and baseline schedules A period with out delay A period with delay Analyzing delay impact day-by-day Identifying the number of critical activity No shortening performance NO Project schedule shortening? YES Calculating the performance of schedule shortening NO Concurrent delay? YES Allocating liability of concurrent delay NO NO Delay on CP?YES Two or more delays? YES Cumulating schedule variance Identified delay impact Identified schedule shortening performance Calculating delay liability Final period? YES Summarizing analysis results NO Fig. 1. Delay analysis processes for EDAM. Section 3. 3, the proposed method has an approach to determine the timing for delay analysis. This approach considers the following two situations when determining analysis tim ing. †¢ No delay occurred. In this situation, the time frame without a delay event is designated as a single analysis period. Therefore, all activities have actual durations that are the ame as planned durations. Moreover, if an activity's duration is shorter than the planned duration, the performance of project acceleration is considered. †¢ Delay occurred. To accurately calculate delay effects on a construction project, the minimum time frame, i. e. , a day or a week depending on the contract, should be considered. J. -B. Yang, C. -K. Kao / International Journal of Project Management 30 (2012) 385–397 389 4. 5. Algorithms for liability identification and calculation The EDAM method calculates projected project total duration (Duribase) using Eq. 1) among each analysis period, in which Duriact1 is the actual consumed duration of the previous ? analysis period; Duriremained is the remaining duration for all unfinished activities considering logic relationships in th e asplanned schedule. Moreover, the EDAM method uses Eqs. (2) and (3) to determine the impacted project duration while considering the liabilities for the owner (Duriown ) and contractor (Duricon). In those two equations, anticipated total project duration (Duribase) is calculated by Eq. (1); DuriNE, DuriENand DuriEC represent the impact from an NE delay, an EN delay and an EC delay, respectively.Based on calculation results by Eqs. (2) and (3), the extended duration considering the liabilities of the owner and contractor are determined. Therefore, in each delay analysis period, delay liability for the owner (Dutyiown ) and contractor (Dutyicon) is calculated using an apportioned duration minus the original anticipated project completion duration, as in Eqs. (4) and (5). After determining the delay liability in each analysis period, the EDAM method summarizes project delay liability for each contract party (Duty ownfor the owner and Duty con for the contractor) from all analyzed per iods using Eqs. 6) and (7). act Duribase = Duri? 1 + Duriremained first condition is that only one delay event occurred in a time frame; the second condition is two or more delay events occurred concurrently. In the first condition, an activity with zero or negative remaining total float is responsible for the project delay; otherwise, the analyzed activity only consumes its usable float. In the second condition, if multiple delays occurred in an analyzed time frame, a further consideration for allocating delay liability is required. Thus, the EDAM method uses Eqs. 9) and (10) to allocate liability for a concurrent delay. The approach of allocating delay liability uses the ratio of a concurrent delay's delay value to the total delay values on the critical path. Although the calculation results may be some whole days with a decimal, considering the right ratio of delay liability on the critical path, the proposed method does not round up the analytical results. PSTjcon = Durjplanned ? Durjact ? TFjremained 0 CDown = ? i=1 n ?8? 1 DuriCP ? j=1 m A n B A CDEN + CDEC = ? BDuriEN ? i i @ i=1 DurjCP C C A ?9? ?1? ?2? ?3? ?4? ?5? 0 n B + ? BDuriEC ? i=1 1 DuriCP C C m A ? DurjCP j=1 A A Duriown = Duribase + DuriEN + DuriEC Duricon = Duribase + DuriNE Dutyown i Duriown ? Duribase 0 n n B CDcon = ? CDNE = ? BDuriNE ? i @ i=1 i=1 m 1 DuriCP C C: A ? DurjCP ? 10? = j=1 Dutycon = Duricon ? Duribase i n Dutyown = ? Dutyown i i=1 ?6? Dutycon = ? Dutycon i i=1 n ?7? For the apportionment of concurrent delay liability, several studies (Kraiem and Diekmann, 1987; Arditi and Robinson, 1995) have proposed varied rules. Ibbs et al. (2010) proposed that a recent trend in concurrent delays is to advocate an equitable apportionment (i. e. eaning apportionment of days and/or dollars). This fair apportionment has been described as â€Å"fail rule† or â€Å"comparative negligence† (Ibbs et al. , 2010). The proposed method for apportionment of concurrent delays supports th e fail apportionment. 5. Hypothetical Case Study Hypothetical case studies have been widely used for similar studies in literature (i. e. , Hegazy and Zhang, 2005; de la Garza et al. , 2007; Sakka and El-Sayegh, 2007; Nguyen and Ibbs, 2008; Ibbs et al. , 2010), therefore, this study uses hypothetical projects to demonstrate the capabilities of proposed EDAM method.Furthermore, for comparing the results by other windows-based methods and the proposed method, a hypothetical case used in literature is examined in this study. In addition to considering the impacts of delay events, the EDAM method uses Eq. (8) to determine the performance of project acceleration by a contractor in an analyzed period when no delay exists and the value calculated by Eq. (5) is negative. In Eq. (8), TFjremained is the remaining total float for the analyzed activity. As projects are typically managed by a contractor not an owner, the EDAM method does not calculate the project acceleration performance from an owner.To determine the effect of delay event(s) on total project duration, two conditions must be considered independently. The 390 J. -B. Yang, C. -K. Kao / International Journal of Project Management 30 (2012) 385–397 Table 1 Information of as-planned and as-built schedules for test case. Act. As-planned information Duration (day) 1 2 3 4 5 6 7 8 9 10 7 5 7 9 6 4 3 9 5 3 Predecessor Start day 1 1 8 6 6 15 15 12 19 21 Finish day 7 5 14 14 11 18 17 20 23 23 As-built information Duration (day) 11 10 12 9 15 6 5 11 12 5 Actual start day 1 1 12 11 11 24 20 26 30 37 Actual finish day 11 10 23 19 25 29 24 36 41 41 5. 1.Case description This study applies the EDAM method and four other windows-based methods to a modified test case (Fig. 2), originally developed by Kraiem and Diekmann (1987) and examined by Alkass et al. (1996) and Kao and Yang (2009). This test case has ten activities and an original total duration of 23 days. Based on critical path calculation, the test case has two critical paths, namely the paths of activities 1 > 3 > 6 > 9 and 2 > 5 > 8 > 10. The project was finally completed in 41 days, with 18 days of delays. Table 1 shows the planned and actual activity information for duration, start date, finish date and logical relationships.Table 2 shows delay events, classified as NE, EN and EC delays affecting all activities. To explain the effects of all delay events on each activity, the as-planned and as-built schedules are organized as Fig. 3 and adopted for delay analysis. 5. 2. Summary analytical procedures According to the processes shown in Fig. 1, this study performed delay analysis for the test case. For each delay analysis scenario in Fig. 4, Eqs. (1) to (3) are used to determine anticipated project duration, the impacted duration considering one delay caused by the owner or contractor, respectively.Consequently, the EDAM method employs Eqs. (4) and (5) to calculate the delay liability allocated to the owner or contractor, respectivel y. While all 34 delay periods were complete, Eqs. (6) and (7) are used to summarize all delay liability allocated to the owner or contractor, respectively. 5. 3. Final results Based on the test case consisting of original as-planned and as-built schedules, delay events and related responsibilities, delay analysis was performed using the EDAM method and four other windows-based methods, i. e. the TWA/MWA, DAMDUS and DWDA methods.Table 3 lists identification results for different delays, and the timings of the critical path changes. Table 4 summarizes analysis results. Compared to actual delay information (Tables 3 and 4), the DAMUDS, DWDA and EDAM methods accurately calculated the values for the NE, EN, EC and concurrent delays. The TWA and MWA methods do not calculate the concurrent delay, and calculate the NE delay incorrectly. The information for NE, EN and EC shown in 0 0 0 0 0 Start 0 0 0 0 0 7 1 0 5 2 0 7 7 5 5 7 7 5 11 5 5 7 3 0 9 4 6 6 5 0 14 14 14 20 11 11 – – 1 2 2 3 4 5 6 8Tables 2, 3 and 4 confirms that the proposed method can accurately identify those delay information that DAMUDS, DWDA and EDAM methods do. In addition to its calculation accuracy, the EDAM method identifies right critical path changes and has adequate analysis scenarios to perform delay analysis efficiently. That is, the EDAM method yields an accurate calculation result with economic analysis times. 6. Discussion 6. 1. Efficiency for delay analysis To compare the efficiency of the EDAM method to that of the other four windows-based methods, all studied methods use the same test case. Fig. shows the analysis periods used by all methods. The TWA and MWA methods employed the start and finish dates of key delay events as the timing for extracting analysis periods; the DAMUDS method determined the timings of delay sections from the start, change and finish dates of any delay event, while the DWDA method analyzed delays on a day-by-day basis. Detailed parameters for the fou r methods can be found elsewhere (Kao and Yang, 2009). Notably, the current state of the art in delay analysis through discussed methods is performing delay analyses by the schedule analysts manually, because only a few of methods are computerized.Therefore, this study concerns the efficiency of studied methods by the number of analysis times (analysis runs), rather than the computing times (total duration). 14 14 14 20 11 11 4 6 0 3 7 6 9 8 0 18 18 17 23 20 20 20 20 3 10 0 23 23 18 18 5 9 0 23 23 23 23 ES LS 0 End 0 Duration Activity TF 23 23 EF LF Legend Fig. 2. Precedence diagram for test case. J. -B. Yang, C. -K. Kao / International Journal of Project Management 30 (2012) 385–397 Table 2 Delay information for test case. Act.NE delay Duration (day) 1 2 3 4 5 6 7 8 9 10 Sum 3 1 3 – 1 – 1 – 3 – 12 Start day 1 3 12 – 13 – 22 – 32 – – Finish day 3 3 14 – 13 – 22 – 34 – – EN delay Duration (day) 1 3 – – 5 – – 1 2 2 14 Start day 7 4 – – 19 – – 30 35 37 – Finish day 7 6 – – 23 – – 30 36 38 – EC delay Duration (day) – 1 2 – 3 2 1 1 2 – 12 Start day – 7 15 – 14 24 23 33 39 – – Finish day – 7 16 – 16 25 23 33 40 – – 391 Total delay 4 5 5 – 9 2 2 2 7 2 38 Based on the analysis periods shown in Fig. 4 and Table 4, the number of analysis times for the TWA/MWA, DAMUDS, DWDA and EDAM methods are 17, 20, 41 and 34, respectively.Notably, one analysis time means to perform one analysis scenario. The DWDA and EDAM methods have the same accuracy level; however, the EDAM method is more efficient than the DWDA method. In the test case, the EDAM method saves 17% in the number of analysis times than the DWDA method. For complicated construction projects the number of activity and the complexity of d elay events are increased, the numbers of analysis times by those methods are increased consequently; therefore, the EDAM method is a more efficient calculation approach than four other windows-based methods. 6. 2.Ability to identify critical path changes Delay claim in the construction industry usually considers delays on the critical path(s); therefore, identifying critical path changes is essential for allocating delay liability. The as-built schedule in Fig. 3 shows real situations of critical path changes while delays appear on the critical paths. Table 3 shows the real timing of critical path changes and the analysis results from different delay analysis methods. In summary, eight critical path changes occurred in the test case. The DWDA and EDAM methods correctly reflected the real situations.Furthermore, the EDAM method calculated the delay impacts on total project duration by only considering the delay on the critical path correctly. Detailed information concerning liabilit y allocation is discussed in Section 6. 4. 6. 3. Ability to deal with concurrent delays and project acceleration To identify the appearances of a concurrent delay and project acceleration, the EDAM method uses a minimum cycle time, one day, as its analysis period. For example, one concurrent delay (one day) appears on day 14 in the test case. The EDAM method accurately identifies this concurrent delay shown in Table 3.If the analysis period exceeds the duration of the concurrent delay, the concurrent delay would not be detected. Notably, in an as-built schedule, the situations of project delay and project acceleration do not occur concurrently. Project acceleration means shortening the duration of activity on original critical path(s), by which a project is completed earlier than planned completion date. While the duration of critical-path activities is shortened, two situations occur. One is the shortened activity is still on critical path; the other is the activity is changed from a critical activity into a no-critical activity.The former one does not cause different analysis result. The latter one might result in different results and is discussed in this study. In Fig. 5, the test case with five activities has one critical path, namely the path of activities 2 > 4 > 5. Finally, this case was completed in 14 days with three days acceleration. In the as-built schedule (the bottom part in Fig. 5), it is clear that, activity 2 shortened one day and activity 4 shortened three days. Fig. 5 shows the complete analyses, in which five analytical scenarios were performed. Notably, according to the algorithm shown in Eq. 8), the performance of project acceleration is caused by activity 2 with 1 day (5-4-0) and activity 4 with 2 days (9-6-1), which are calculated during analytical scenario 1 (day 1–4) and 3 (day 8–10), respectively. 6. 4. Liability allocation approach The EDAM method has an approach that allocates delay liability based on the ratio of an analyzed concurrent delay event to the total delay values on the critical path. As the information shown in Table 4, the DAMUDS and DWDA methods can identify concurrent delays, but cannot clearly allocate delay liability.Those two methods provide the same concurrent delay value of 1 day, that is, the analysis period. In the test case, one concurrent delay appears on day 14, in which activity 3 encounters an NE delay while activity 5 has an EC delay. According the allocation approach (described by Eqs. (9) and (10)), the duration of activities 3 and 5 should be calculated. Notably, the duration of an activity on the critical path just considers the conditions up to the analysis period. Therefore, 392 NO. Duration 1 7 3 7 6 4 9 5 2 5 4 9 5 6 7 3 8 9 10 3 Path 1( 1 3 6 9) Path 2( 2 4 7) Path 3( 2 5 8 10) Critical Path NO. 1 3 6 9 2 4 5 7 8 10 2 3 4 5 6 7 8 9 As-planned shedule 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 J. -B. Yan g, C. -K. Kao / International Journal of Project Management 30 (2012) 385–397 CP 1 CP 2 Act. Dur. 1 2 3 4 5 6 7 8 11 NE NE NE EN 12 6 12 10 NE EN EN EN EC 9 15 5 11 5 Note delay project completion Path 1( 1 3 6 9) Path 2( 2 4 7) Path 3( 2 5 8 10) 9 As-built schedule 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 concurrent delay NE NE NE EC EC EC EC NE NE NE EN EN EC EC NE EC EC EC EN EN EN EN EN NE EC EN EC EN ENFig. 3. As-planned and as-built schedule with delay liability. J. -B. Yang, C. -K. Kao / International Journal of Project Management 30 (2012) 385–397 EDAM Analysis TWA/MWA Period DAMUDS DWDA NO. Duration 1 11 3 12 6 6 9 12 2 10 4 9 5 15 7 5 8 11 10 5 Path 1( 1 3 6 9) Path 2( 2 4 7) Path 3( 2 5 8 10) 1 2 1 3 4 1 2 1 2 3 4 1 2 3 4 NE NE NE 5 2 3 5 5 6 7 3 4 6 7 8 6 7 8 EN 22 9 10 11 12 13 14 15 16 17 18 19 20 21 23 5 6 7 8 9 10 11 7 8 9 10 11 12 6 13 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 2 9 30 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 NE NE NE EC EC EC EC 4 5 24 12 14 31 31 25 26 27 28 29 30 31 32 33 34 13 14 15 16 17 17 18 19 20 15 16 32 33 34 35 36 37 38 39 40 41 32 33 34 35 36 37 38 39 40 41 42 NE NE NE EN EN NE EN EN EN EC NE EC EC EC EN EN EN EN EN NE EC EN EC EN EN EC EC Fig. 4. Analysis period partition by EDAM and other methods. 393 394 J. -B. Yang, C. -K. Kao / International Journal of Project Management 30 (2012) 385–397 Table 3 Analysis results by EDAM and other windows-based methods.Type NE delay S/N 1 2 3 4 5 1 2 3 4 5 6 7 8 9 10 1 2 3 4 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Timing in day 1 2 3 12 13 4 6 19 20 21 22 23 30 37 38 7 15 16 33 14 1 2 3 5 6 12 14 19 21 23 36 37 38 40 Actually occurred Y Y Y N Y N Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y N N Y Y Y N Y N N Y Y N Y Total 4 EDAM Y Y Y N Y N Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y N N Y Y Y N Y N N Y Y N Y TWA/MWA Y Y Y Y Y Y N Y Y Y Y Y Y Y Y Y Y Y Y N N N Y N Y N Y N N Y Y N Y Y DAMUDS Y Y Y N Y N Y Y Y Y Y Y Y Y Y Y Y Y Y Y N Y N N Y Y N N Y N Y N Y Y DWDA Y Y Y N Y N Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y N N Y Y Y N Y N N Y Y N YEN delay 9 EC delay 4 Concurrent delay Critical path change 1 8 activity 3 takes 3 days on the critical path while activity 5 takes 4 days on the critical path. The values of delay liabilities for activity 3 (NE delay, attributed to the contractor) and activity 5 3 (EC delay, attributed to the owner) are 0. 43 (1 ? 3 + 4 = 0:43) 4 and 0. 57 (1 ? 3 + 4 = 0:43), respectively. Notably, the analytical result is a decimal fraction day because only one-day concurrent delay exists in the test case.In the situation where the NE delay to activity 3 and the EC delay to activity 5 on day 14 were extended to ten days, respectively. Namely, the duration for the concurrent delay is from 1 day changed to 10 days due to the NE delay to activity 3 and the EC delay to activity 5 has been extended to 12 days, respectively. Based on the proposed approach, the values of delay liabilities for activity 3 (NE delay) and activity 5 (EC delay) are 4. 8 (10 ? 2 12 13 = 4:8) and 5. 2 (10 ? 12 13 13 = 5:2), respectively. + + In practice, schedule delays or time extension claims usually result in cost reimbursement or liquidated damage calculations, the analytical results can service as an accurate tool in such calculations. The analytical results based on the proposed transparent calculation approach will provide a better alternative than conventional method that usually employs a half-and-half approach. 6. 5.Comparison to other windows-based delay analysis methods Based on above discussions and the information shown in Table 4, this study summarizes the differences between the proposed method and the discussed windows-based delay analysis methods, organized as follows. Table 4 Analysis results by EDAM and other windows-based methods. Attributes NE delay (in day) EN delay (in day) EC delay (in day) Concurrent delay (in day) Critical path change (in times) Analysis period (in times) Actual EDAM 4 9 4 1 8 TWA/ DAMUDS DWDA MWA 4 9 4 1 7 20 4 9 4 1 8 41 4 5 9 9 4 4 1 (0. 3 for NE; 0 0. 57 for EC) 8 7 34 17 J. -B. Yang, C. -K. Kao / International Journal of Project Management 30 (2012) 385–397 As-Planned schedule Act. No. Duration TF 1 7 3 7 1 2 5 0 4 7 0 5 3 0 Path 1( 1 3) Path 2( 2 4 5) Analysis Period: day 1- 4 Act. No. Duration TF 1 7 2 3 7 2 2 4 0 4 9 0 5 3 0 Path 1( 1 3) Path 2( 2 4 5) Analysis Period: day 5-7 Act. No. Duration TF 1 7 2 3 7 2 2 4 4 9 0 5 3 0 Path 1( 1 3) Path 2( 2 4 5) Analysis Period: day 8-10 Act. No. Duration TF 1 7 3 7 0 2 4 4 6 1 5 3 1 Path 1( 1 3) Path 2( 2 4 5) Analysis Period: day 1-13 Act. No. Duration TF 1 7 3 7 0 2 4 4 6 5 3 1 Path 1( 1 3) Path 2( 2 4 5) Analysis Period: day 14 Act. No. Duration TF 1 7 3 7 0 2 4 4 6 5 3 Path 1( 1 3) Path 2( 2 4 5) 395 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Critical path NW1 1 2 3 4 5 6 10 11 12 13 14 15 16 17 18 19 20 21 22 One day is shortened f or project duration One day is shortened for Activity 2 7 8 9 Critical path 1 2 3 4 5 NW2 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 One day is shortened for project duration One day is shortened for Activity 2Critical path 1 2 3 4 5 6 NW3 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Three days are shortened for project duration One day is shortened for Activity 2 7 8 Three days are shortened for Activity 4 Critical path NW4 10 11 12 13 14 15 16 17 18 19 20 21 22 Three days are shortened for project duration Three days are shortened for Activity 4 Critical path NW5 10 11 12 13 14 15 16 17 18 19 20 21 22 Three days are shortened for project duration One day is shortened for Activity 2 7 8 9 Three days are shortened for Activity 4 Critical path 1 2 3 4 5 6 7 8 9 One day is shortened for Activity 2 2 3 4 5 6 Fig. 5. Project acceleration detected by EDAM. †¢ Comparing to the TWA/MWA method, the EDAM method can deal with the EC, EN, NE and concurrent delays more accurate. †¢ Co mparing to the TWA/MWA and DAMUSD methods, the EDAM method can perform delay analysis considering critical path changes more correct. †¢ Comparing to the DWDA method, the EDAM method can perform delay analysis more efficient. †¢ Comparing to the TWA/MWA, DAMUSD and DWDA methods, the EDAM method can allocate delay liability more accurate, and provide a function of detecting project acceleration. 396 J. -B.Yang, C. -K. Kao / International Journal of Project Management 30 (2012) 385–397 6. 6. Advantages and limitations This study proposes a novel delay analysis method for resolving the problems associated with existing windows-based delay analysis methods. The EDAM method has the following advantages compared to existing windows-based delay analysis methods. †¢ It has a systematic window extraction method for performing delay analysis stably and efficiently. †¢ It adopts a process-based analysis approach to identify critical path changes, concurrent delays an d project acceleration. It develops a clear liability distribution approach for apportioning concurrent delays. Although the EDAM method has been tested using hypothetical cases, some limitations exist in applying to solve schedule delay problems in construction projects. The limitations are organized as follows. †¢ The classification of EC, EN, NE and concurrent delays must be identified before employing the developed EDAM method. †¢ The EDAM method does not discuss float ownership. That is, the one uses the float first who owns the ownership. †¢ Construction projects usually encounter complex delay situations.This study just examines the capabilities of the EDAM method using two hypothetical cases that simulate the identified problems. Therefore, the EDAM method might be unable to resolve the complex delay situations that are not identified in this study. 7. Conclusions While schedule delays occur frequently during construction projects, identifying the liability of contract parties accurately has received considerable attention. Although many methods have been developed for analyzing and measuring construction schedule delays, no one method is acceptable for all project participants and suitable for all delay situations.An ideal delay analysis method must calculate delay information stably, accurately and efficiently. Some existing windows-based delay analysis methods perform delay analysis based on an arbitrary window extraction; some deal with limited delay situations. This study presents the EDAM method, a novel delay analysis method that has a systematic window extraction method for performing delay analysis stably, and adopts a process-based analysis approach to resolve concurrent delays and liability distribution problems accurately. Additionally, the EDAM method performs delay analysis efficiently in a test case.The EDAM method is a good alternative for resolving analysis problems associated with schedule delays in construction project s. The construction industry requires continual improvements to delay analysis methodology due to industry complexity. Based on research results, this study provides following suggestions for further study. †¢ Evaluating the performance of the existing windows-based methods (including the EDAM method) for diverse and real cases can improve the acceptance of all windows-based methods in the construction industry.However, illustrative cases, covering all delay situations or real delay cases are hard to retrieve because the cases in the court have limited and simplified information, and information from the arbitration cases is not disclosed. How to develop a protocol for collecting such cases is essential for further development and evaluation. †¢ Most available delay analysis methods are not implemented in popular project management systems (such as Microsoft Project and Oracle Primavera P6) or supported by those systems, thus posing a barrier to apply these methods for sol ving real delay problems.Although capable of providing a basic function for delay analysis, a few systems only perform simple schedule comparisons. For example, the Claim Digger function embedded in Oracle Primavera P6 can be used monthly to compare different schedule variances in start date, finish date and activity duration. According to the systematic approach provided by this research, developing easy-to-use systems embedded in, based on or supported by available commercial project management systems will enhance the application of delay analysis methods. The methods for delay analysis can be divided into four categories: forecasting, real-time, after-delay-occurred and after-project-completion (Arditi and Pattanakitchamroon, 2006). Most of methods belong to the after-projectcompletion category; by those methods some essential documents and evidences may be lost. Developing a method that belongs to forecasting or real-time category can resolve this problem. Furthermore, systems dynamics approach has been recognized and proven to be helpful for dispute resolution (Weil and Rayford, 1990; Cooper and Lee, 2009).It would be another good alternative method for schedule delay analysis for construction projects. †¢ The proposed method for allocating delay liability provides a better alternative with transparent calculation approach than conventional method that usually employs a half-and-half approach. However, if construction contracts have a clear delay liability allocation clause that employ the proposed method or conventional half-and-half approach, the dispute for delay liability allocation will be diminished.How to draft a suitable clause that provides a clear delay liability allocation approach and fair rights and obligations in a contract can be studied carefully. Acknowledgements The authors would like to thank the National Science Council, Taiwan, ROC, for financially supporting this research under Contract No. NSC96-2221-E-216-027-MY2. The authors are also thankful to the reviewers for their valuable suggestions and comments. J. -B. Yang, C. -K. Kao / International Journal of Project Management 30 (2012) 385–397 397 References Alkass, S. , Mazerolle, M. , Harris, F. , 1996. Construction delay analysis techniques.Construction Management and Economics. 14 (5), 375–394. Arditi, D. , Pattanakitchamroon, T. , 2006. Selecting a delay analysis method in resolving construction claims. International Journal of Project Management. 24 (2), 145–155. Arditi, D. , Robinson, M. A. , 1995. Concurrent delays in construction litigation. Cost Engineering 37 (7), 20–31. Bordoli, D. W. , Baldwin, A. N. , 1998. A methodology for assessing construction project delays. Construction Management and Economics. 16 (3), 327–337. Braimah, N. , Ndekugri, I. , 2008. Factors influencing the selection of delay analysis methodologies. International Journal of Project Management. 6 (8), 789–799. Cooper, K. , Lee, G. , 2009. Managing the dynamics of projects and changes at Fluor. Proceedings of the 27th International Conference of the System Dynamics Society, Albuquerque, New Mexico. Access: http://www. systemdynamics. org/ newsletters/2009-10oct/application%20award%20paper. pd. de la Garza, J. M. , Prateapusanond, A. , Ambani, N. , 2007. Preallocation of total float in the application of a critical path method based construction contract. Journal of Construction Engineering and Management. 133 (11), 836–845. Farrow, T. , 2007. Developments in the analysis of extensions of time.Journal of Professional Issues in Engineering Education and Practice. 133 (3), 218–228. Gothand, K. D. , 2003. Schedule delay analysis: modified windows approach. Cost Engineering. 45 (9), 18–22. Hegazy, T. M. , Zhang, K. , 2005. Daily windows delay analysis. Journal of Construction Engineering and Management. 131 (5), 505–512. Ibbs, W. , Nguyen, L. D. , Simonian, L. , 2010. Concurrent Delays and Apportionment of Damages. Journal of Construction Engineering and Management. 137 (2), 119–126. Kao, C. K. , Yang, J. B. , 2009. Comparison of windows-based delay analysis methods. International Journal of Project Management. 27 (4), 408–418. Kim, Y. Kim, K. , Shin, D. , 2005. Delay analysis method using delay section. Journal of Construction Engineering and Management. 131 (11), 1155–1164. Kraiem, Z. , Diekmann, J. , 1987. Concurrent delays in construction projects. Journal of Construction Engineering and Management. 113 (4), 591–602. Mbabazi, A. , Hegazy, T. , Saccomanno, F. , 2005. Modified but-for method for delay analysis. Journal of Construction Engineering and Management. 131 (10), 1142–1144. Mohan, S. B. , Al-Gahtani, K. S. , 2006. Current delay analysis techniques and improvements. Cost Engineering 48 (9), 12–21. Ng, S. T. , Skitmore, M. , Deng, M. Z. M. , Nadeem, A. , 2004.Improving existing delay analysis techniques for the estab lishment of delay liabilities. Construction Innovation 4 (1), 3–17. Nguyen, L. D. , Ibbs, W. , 2008. FLORA: New forensic schedule analysis technique. Journal of Construction Engineering and Management. 134 (7), 483–491. Sakka, Z. I. , El-Sayegh, S. M. , 2007. Float consumption impact on cost and schedule in the construction industry. Journal of Construction Engineering and Management 133 (2), 124–130. Trauner Jr. , T. J. , Manginelli, W. A. , Lowe, J. S. , Nagata, M. F. , Furniss, B. J. , 2009. Construction delays: understanding them clearly, analyzing them correctly, Second edition.Elsevier Inc.. ISBN 978-1-85617-677-4. Weil, H. B. , Rayford, L. E. , 1990. System dynamics in dispute resolution. Proceedings of the 1990 International System Dynamics Conference, Utrecht, The Netherlands, pp. 1311–1324. Access: http://www. systemdynamics. org/ conferences/1990/proceed/pdfs/weil1311. pdf. Yang, J. B. , Yin, P. C. , 2009. Isolated collapsed but-for delay analy sis methodology. Journal of Construction Engineering and Management. 135 (7), 570–578. Zack, J. G. , 2000. Pacing delays—the practical effect. Cost Engineering 42 (7), 23–28. Zack, J. G. , 2001. But-for schedules—analysis and defense. Cost Engineering 43 (8), 13–17.

Islamic finance Essay Example | Topics and Well Written Essays - 2000 words

Islamic finance - Essay Example It may be defined as a finance system that conforms to Islamic law, also known as Sharia, although the definition does not imply that is it limited to Muslims or Islamic countries (Rammal & Zurbruegg 86) Islamic finance is guided by ethical concepts prescribed by Sharia in relation to money and capital and the association between profit and risk as well as the social obligations of financial institutions. It has grown into a global and cosmopolitan financial system, committed to a text that may be accessed by all people. Being open to innovation, the system has been able to effectively compete with the conventional financial system by offering a wide range of financial products suiting numerous customer needs. Serving as an alternative to the conventional financial system, Islamic finance has been forging a more functional link between activities of real economy that generate value and the financial activities which facilitate it. This paper will discuss ways in which Islamic finance can be considered as an alternative to conventional finance and why it is a viable alternative. Governance and Regulation Although it is governed by the same fundamental monetary policies as conventional banking, the key and most significant distinguishing factor is the requirement of a strict adherence to a code of ethics (Zepeda 52). At the microeconomic level, Islamic finance is regulated by Sharia supervisory boards, or Sharia scholars at the least, who are responsible for approving and reviewing financial products and practices for compliance with Sharia guidelines. At microeconomic levels, the key regulatory authorities and institutions are located in Malaysia and Bahrain as the largest segments of the Islamic finance’s market are predominantly found in those jurisdictions. Among the leading organizations that set standards of the system are the Accounting and Auditing Organisation for Islamic Finance (AAOIFI), Malaysia Accounting Standards Board (MASB) and Islamic Fin ancial Standards Board (IFSB). AAOIFI is based in Bahrain while MASB and IFSB are in Malaysia (Zepeda 53). Islamic Finance as an Alternative to Conventional Finance The conventional finance system has been described as being innately unstable mainly due to being based on interest and debt as well as using the credit multiplier to leverage itself while creating debt excessively. It is characteristic of government rules and regulations, insurance schemes and treatment of tax to promote contracts that are based on debt in conventional finance rather than those involving sharing of the risks (Zepeda 48). As such, a finance system founded on debt encourages the transfer of risk while the gains of sharing risks are underused. Islamic finance offers an alternative to conventional finance to those seeking to integrate values and ethics into financial services as a positive development that also promotes social justice. The alternative can best be viewed from the two perspectives through whi ch the system has evolved. First, the system has eliminated interest-based finance, also known as riba, as per the guidelines of Sharia. It is also from this principle that the nature of capital is held exclusively as a medium of exchange since it has no attached intrinsic value. Second, it has developed a comprehensive range of low-risk financial products that aim at giving depositors, shareholders and regulators the same level of confidence. Although most of the products are debt-based and resemble the instruments used in conventional finance, they bear a distinguishing feature in the way they promote entrepreneurship; do not support speculative behavior; preserve property rights; advocate for sharing both returns and risks; and keep contractual obligations transparent (Mahlknecht 71). In this manner, the system has not

Home Nursing Dissertation Example | Topics and Well Written Essays - 6500 words

Home Nursing - Dissertation Example The American Indians also had their own midwives and traditions of birthing (Rooks, 2006). Changes in the legislation and the education system were eventually made in order to introduce midwifery and nursing education in the schools. The regulation of the profession was also set forth with the implementation of government control and management in the 1920s; these regulations have been modified throughout the years (Rooks, 2006). In the 1800s, birthings were attended mostly by midwives; the rest by physicians. Physicians soon replaced the role of midwives in the birthing when the former were made to undergo more training in the field of birthing. Hospitalizations of birthing mothers became one of the means adapted in order to improve the skills of birthing doctors. Gradually, the number of midwives trickled to a limited population with most of them being relegated to rural communities (Rooks, 2006). Nurse-midwifery however slowly made a rebirth in North America with the Frontier Nurs ing Service (FNS) founded in poor rural county Kentucky in 1925 (Rooks, 2006). It was founded by Mary Breckenridge who was a public health nurse with the Red Cross France. She was trained by British midwives in the birthing process and she used these skills to help poor families in Kentucky (Rooks, 2006). These nurse-midwives attended births only until the 1950s when the hospitals created midwifery services to assist in the post war baby-boom. In the 1960s, only about 70 nurse midwives were in practice. These nurse-midwives were however very much influential because they advocated family-centred maternity care and assisted in childbirth education; they also illustrated the importance of mother-baby rooming, the importance of encouraging breast... This paper approves that in order to ensure that the nurse and the midwife, as well as other health professionals are equipped to deal with the home health patients they would be monitoring, proper training and workshops must be set-up for them. These workshops and trainings would properly inform them of the inclusive details of their practice in relation to the patient’s needs. It would enhance their knowledge and skills; it would also serve to update their knowledge about postpartum care; and it would help focus their skills towards more specific patient needs. Through these staff trainings and workshops, they would be trained to know what to expect from their patients and the danger signs which may be associated with at-risk patients. This report makes a conclusion that this research very enlightening but also very much difficult. We had to convince ourselves to focus on the research and to ensure that we would be able to reach and fulfill the goals of this research. This process was tedious at times, but we understood that these were essential parts of the research. We were prompted many times to ask help from my fellow nurses in the reflection process. They were very helpful and they gave me strong and very insightful details about our research. We learned about the benefits of teamwork and coordination and of communicating with other health professionals, not just nurses. We found out that with proper and respectful coordination, the patient can benefit well from the improved practice and collaboration of health professionals. The referral process would be automatic and routine, to a point wherein the flow of communication would be seamless. This research assisted in the development of my analytical skills.

Episode Analysis Essay Example | Topics and Well Written Essays - 500 words

Episode Analysis - Essay Example The Host, Dr. Richard Jackson, MD, MPH is a pediatrician by profession, worked with the CDC before becoming chair at the UCLA department of health Sciences. Jackson believes that America was built in a manner that did not cater for the health needs of people. Doing the research in the environment and human health, Richardson realized that people are not doing enough to realize what effects in the environmental are affecting their health. The author developed the TV series and wrote the book as a step to help create awareness on the effects the current environment people have created has on health. In the episode, the narrator provides information on the relationship between obesity and Type 2 diabetes. People become obese mainly as a result of unhealthy lifestyles. As a result of obesity, there are very high chances of such an individual to develop Type 2 Diabetes. According to CDC (2014) children experiencing obesity have higher likelihoods of developing pre-diabetic conditions. A similar research found a relationship between obesity and Type 2 Diabetes in Norway (Hjartaker, Langlesh, & Weiderpass, 2008). Most public health problems facing the American Society is related to their lifestyles. The most common public health hazard is the dependence of Americans on cars. The distance between home, shopping mall and the workplace is big to the extent that many people have to commute every day. People spent many hours driving thus reducing their time to exercise. In addition to the lack of exercise, dependence on fast foods is another health hazard facing public health and the American community. Unfitness and eating of junk food is the main reason explaining the high rate of obesity among Americans (Jackson, 2013). Poor urban planning, Poor eating habits and lifestyle are some of the factors resulting to increased rates of chronic diseases among most people. However, according to

Protection of data Essay Example | Topics and Well Written Essays - 2500 words

Protection of data - Essay Example There are number of organizers and facilitators in the form of computer software, hardware, mobile phones, smart phones, laptops, tablet-pcs, and other such gadgets that allow the user to write the contents, record it and then send it to the destined email account. This entire route of services needs to be protected and secured against any threat that could damage the content and pass malafide contents with an intention to damage network of other people (Voltage 2011) The management of emails and its accounts are done by the email server which has several components out of which two components that are always required consists of Mail Transfer Agent (MTA) and Mail Delivery Agent (MDA). Both of these components perform different tasks. Emails are held by Mail Delivery Agent for delivery to users while emails are sent and received from other servers on Internet by Mail Transfer Agent (Swanson 2004) The Mail Transfer Agent uses Simple Mail Transfer Protocol (SMTP) which picks mail from the email clients and sends to its destination server. The Mail Delivery Agent used two standard protocols; Post Office Protocol (POP) and Internet Mail Access Protocol (IMAP). The main difference between the two protocols are that after downloading the email from POP Server, the mail client removes email messages from the server, living the responsibility for the user to store and preserve it on a local machine (Swanson 2004) Whereas messages are stored in mail server and the backup is also made by the server. Messages are not deleted after downloading from IMAP server. POP is an older protocol and its use is reducing compared with IMAP protocol. The complexity and confusion comes when these two different types of protocols interact on the internet (Swanson 2004) Another component used commonly for protecting external attacks is the firewall software. Crackers and hackers deceive and bypass firewall by tunneling through the protocols used for email accounts as the contents of email are not checked by any protocol or system (GFI Software 2011) Email systems are classified in six ways as given below for which they are exploited for the purposes of information theft, attacking networks of other people and harassing target systems (GFI Software 2011) 1. Attack by trojans and viruses 2. Leakage of information 3. Malicious or offensive content 4. Varying methods of email attacks 5. Vulnerabilities in different software 6. Insufficient protection by security tools 7. Junk emails or SPAM TASK TWO EXAMPLES OF EMAIL EXPLOITS Attacks by trojans and viruses: The use of email has become global and wide spread. The hackers use email to tunnel the trojans and viruses as no security or email protocols check its text. In January 2004, it was reported by CNN that email virus MyDoom cost them US$250 million in productivity lost and expenses for technical support. Similarly in the studies cited by NetworkWorld (September 2003), U.S. companies alone spent an amount of US$3.5 bill ion to fight against the email viruses such as Blaster, SoBig.F, Wechia and others(GFI Software 2011) Trojans are sent by email and as soon as the email is opened it installs specific code which gains the control of servers and confidential information. Security experts in the computer technology call such trojans as â€Å"spy viruses† or â€Å"instructive viruses†; tools for industrial espionage. In October 2000,

Answer 3 required and 3 of the optional questions from the uploaded Research Paper

Answer 3 required and 3 of the optional questions from the uploaded information - Research Paper Example These financial statements are to be prepared using a predefined set of standards and guidelines, widely known as the Generally Accepted Accounting Principles (GAAP) (Types of Accounting, 2013). Managerial accounting is an accounting process that reportedly produces information for the sole us of management of the organization. The form and the details to be included in the reportorial information would depend on the intricate and extensive requirements and purpose of management. It was actually disclosed that the information could be more detailed, as compared to financial accounting statements which were identified to be prepared exclusively for external uses. Thus, management could require budgets, forecasts, and financial highlights that would be used to make decisions regarding strategies and plans that would achieve identified goals. Cost accounting was noted to be a branch of managerial that focuses on monitoring and controlling costs. Tax accounting, on the other hand, as the term implies, focuses on accounting facets which are tax-related and are reportedly governed by tax rules and regulations, as well as observance to the GAAP. Governmental accounting, or also known as public accounting (or even fund accounting) was noted to be a type of accounting process and information system that is used by government agencies or public organizations. The main disparity of this type of accounting with private organizations’ accounting system is that their funds are governed by budgets set by the federal government. Likewise, the disbursement of funds are to be allocated subject to the aims or goals of the government agency. Internal auditing accounting focuses on an ongoing appraisal of the financial condition of the organization subject to conformity to accounting standards and accounting laws. Finally, international accounting is the type of accounting process or information system governed by international accounting standards, as contrasted with GAAP. 2. Describe the purposes of financial statements and corporate annual reports. The purposes of financial statements and corporate annual reports include the provision of accurate financial information to various users to serve various needs (Purpose of Financial Statements, 2013). For instance, financials statements are mandated to be published to the public to give them a general overview of the organization and provide information regarding the potential effects of the organization to the local community or to the economy, as a whole. Likewise, financial statements and annual reports are needed by management for decision-making purposes. The companies’ shareholders, on the other hand, use these financial information to determine returns on their investments and any potential risks from currently disclosed external or internal factors that impinge on the organizations’ operations. Concurrently, the investors of the organization need to be given accurate information on the financial condition and status through financial statements and corporate annual reports that contain profits, returns on investment, risks, and market value, as needed. In addition to these various users, financial statements are needed by other financial institutions, such as banks or lending institutions when organizations apply for loans or financial assistance in various endeavors. Suppliers also need the information disclosed in financial stateme

Germany Essay Example | Topics and Well Written Essays - 1000 words

Germany - Essay Example Discussion on the influence of religion in Germany and other countries. Hitler has shown complete contempt for the Russian communist movement. He says that this movement has led to complete anarchy in the country. He compares the Russian communist movement with the fascist movement in Germany which he claims is an attempt to return to the traditions of the ancient Rome. Hitler considers Aryans to be the most genetically powerful people. The Fuehrer also disapproves of the Russian work ethic. He says that the Russian does not work unless there is some external pressure on him. This is in stark contrast to Germans who have are naturally hard workers and thus superior to the Russians. If Hitler did not like the Russians, he had little love lost for their ruler – Stalin. He says that Stalin started his career as a clerk and has remained one all through the years. He does not have any novel ideas and plans. He is able to rule Russia only because of a dedicated and mindless bureaucr acy which follows every order given by him. Although Hitler hated Russians but he valued the territory of Russia which was rich in resources like coal and mineral oil. He claimed that Russia will serve the same purpose for Germany as India did for England. Hitler has shown both contempt as well as admiration for England. His views and feelings towards this country have moved from one extreme to another. He is full of admiration for the administrative capability of the English and the immense pride that they have in their country. He claims that England is superior to Germany in pride and administration and we can learn some invaluable lessons in these two fronts. The Fuehrer is full of praise as to how the English were able to control and colonize the Indians in spite of being numerically inferior. He claims that the reason for this was administrative capabilities of English. Germany needs to learn these capabilities in order to colonize Russia just as England colonized India. Howev er Hitler is also furious with England for denying the due share of Germany. He accuses England of stifling German trade with tariff protection, international agreement and discrimination against our products. Hitler had great hopes for the future of England-Germany relations. He says that the 2 countries will not only co-exist peacefully but also march together against the Americans one day. But before all this happens , England needs to be knocked out by the Germans. This is because due to their pride , England will not respect Germany if they are not defeated by us. The memory of 1918 needs to be completed obliterated with a crushing defeat of English armies. The only country which Hitler has praised in his book is Italy .He claims that both Germany and Italy have been propelled to the path of glory by the efforts of single man. He has shown immense praise for the work done by Mussolini .He has praised the attitude of Italian people and also the Italian architecture which he cons iders as far superior to the French architecture. In this book Hitler has shown contempt for religion in general and Christianity in particular. He has claimed that Christianity is an invention of the Jews. He says that it is much better to respect the laws of the nature than the laws which have been made by priests. Hitler claims priests use the ignorance of people in order to extract benefits from them. He calls Christianity