PROBLEM SOLVING TEACHING SERVICES

STUDY AIDS FOURTEEN: INTERPRETING INFORMATION

 

 

Aims And Objectives

 

1) CESSPITTS ANALYSIS

 

2) DAEJ (Description, Analysis, Evaluation and Justification)

 

3) DEARS (Diagram, Explanation, Association and Recall)

 

4) DEEPS (Description, Examination, Evaluation, prescription and Summary)

 

5) Ethics In Business

 

6) Financial Statement Structures

 

7) GCSE Business Studies Project Checklist

 

8) How To Handle Case Studies

 

9) How To Handle Statistics

 

10) How To Learn Formulas Without Panicking

 

11) Key Phrases For Sociology Essays

 

12) Model Business Plan

 

13) Seven Simple Ways To Handle Historical Sources

 

14) The Contrast Between Modernism And Post-Modernism

 

15) The Dialectical Method Of Argumentation

 

16) The Difference Between Good And Bad Theories

 

17) The Fifteen Methods Of Verification

 

18) The Principles Of Source Interpretation

 

19) The Role Of Human Resources In Relation To Work Force Planning

 

20) The Stages Of Questionnaire Design

 

21) The Stages Of Questionnaire Design

 

22) Various Suggestions

 

Selective Bibliography

 

Key Educational Web Sites                  

           

 

After having read this document, the student should be in a position to handle the enclosed documentation effectively.  In particular, he/she should be able to: -

 

1.         Distinguish between description, analysis, evaluation and justification.

 

2.         Assimilate information from textbook diagrams and tables.

 

3.         Interpret a range of case study material and documentary evidence.

 

4.         Follow a logical ‘step by step’ procedure whilst interpreting statistical information.

 

5.         Apply a wide range of practical suggestions in the area of study skills.

 

6.         Design and produce competently presented questionnaires.

 

7.         Employ Study Skills to help obtain the highest possible grade they are capable of

            attaining.        

 

Definition

 

 

Summary

 

1) Cultural causes (or consequences) - arising from the cultural values and norms of the society in which people live. More narrowly it refers to the influence of art, music, philosophy and literature within that society.

 

2) Economic causes (or consequences) - arising from the market forces of supply and demand, which reflect the availability, production, distribution and consumption of goods and services.

 

3) Social causes (or consequences) - arising from peer pressure, the influence of leaders and the type of relationships within a group.

 

4) Structural causes (or consequences) - arising from large organizational and institutional, governmental or non-governmental structures.

 

5) Political causes (or consequences) - arising from the distribution of power and factional conflicts within a structure or small social group.

 

6) Individual causes (or consequences) - arising from personal psychology, and including attitudes, beliefs, intellectual abilities, emotional dispositions and behavioural proclivities belonging to an individual. Personal free will and choice are also included.

 

7) Technological causes (or consequences) - arising from scientific and technological developments. One of these is the rise of modern information and communication technology.

 

8) Traditional causes (or consequences) - arising from custom, historical experience and the influence of religion.

 

9) Strategic causes (or consequences) - arising from geography, climate, terrain, natural resources and location.

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An easy way to plan short exam type essays is to practice DAEJ in which: -

 

D is for 'description' - showing what a thing (or theory) is. It serves to provide background information to answer a question.

 

A is for 'analysis' - explaining why a thing (or theory) exists (or an event happened). It may begin with a simple assessment of the positives and negatives, before using more complex forms of questioning and interpretation. These may probe for the underlying causes to a problem ~ the ‘why of the why’. Both quantitative and qualitative evidence must be used to support or refute any analysis.

 

E is for 'evaluation' - deciding whether a thing (or a theory) is valid, partly valid, or invalid. It is a reasoned conclusion that directly answers the question set by the examiner. It may also point out the likely consequences of a recommended course of action.

 

J is for 'justification' - the reason why a certain evaluation has been made. It briefly refers back to previously mentioned evidence in order to defend the final conclusion. A good justification prevents any evaluation from becoming a mere dogmatic assertion.

 

N.B. At ‘A’ level, the student must learn to move from D, to J, in order to get good marks. Stop at D. and you will fail, stop at A and at best you will only gain a bare pass.

 

 

 

An easy way to learn either one’s own or textbook diagrams and tables is to practice DEARS in which: -

 

D is for 'diagram' - for drawing up one’s own diagram or statistical table (or alternatively describing one from the text book).

 

E is for 'explanation' - for explaining the meaning of a particular diagram or statistical table.

 

A is for 'association' -for associating a diagram with key ideas and phraseology. One example would be an association between a diagram illustrating a Monopoly and the ‘idea’ of economies of scale.

 

R is for 'recall' - carefully recalling the above details with the aid of revision techniques.

 

S is for 'summary' - for summarizing the above in either written or verbal form.

 

Comments

 

If time constraints permit, it would be helpful when drawing up a diagram to follow a Crimean colour scheme in which: -

Black is for the axis’ and main title

Blue is for wording and lines

Red is for figures and lines

Green is for names and lines

Grey is for shading and highlighting key points.

 

In addition, DEARS is to be distinguished from DAEJ. The former concept is to do with learning how to handle diagrams; whereas the latter is concerned only with the writing of ‘Advanced level’ essays. However, in any piece of written work all diagrams should be accompanied by comment.

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In order to produce a thorough interpretation of financial information ‘DEEPS’ is the tool to use. It stands for: -

 

DESCRIPTION: “What do the figures reveal?”

 

EXPLANATION: “Why do the figures reveal it?”

 

EVALUATION: “Is the explanation for these figures plausible?”

 

PRESCRIPTION: “What should be done in response to these figures?”

 

SUMMARY: “What conclusions can be drawn from these figures?”

 

‘DEEPS’ offers a major advantage by providing an excellent framework when answering questions on business finance. It helps overcome any sudden mental blocks; moving thought processes along in a constructive way.

 

In relation to ‘low mark’ questions a stop can be made with description (‘D’)  – ‘higher mark’ questions (involving accounts interpretation) require the whole of ‘DEEPS.’ To be absolutely thorough a final summary must give a reasoned answer and relate directly to the original exam question.

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Warm Up Exercise

 

 List up to three to five of the most common temptations in the Business world. How do you think those temptations come about? Suggest ways in which you may be able to overcome them. What do you think may be the long- term results of unethical behaviour in a Business?

 

Part A: What Is Business Ethics?

1. Views on ethics include: -

a) The ‘Emotivist,’ ethical decisions are entirely left to the individual.

b) The ‘Cultural,’ ethical decisions are determined by culture. What is ethical in one culture may be unethical in another.

c) The ‘Behaviourist,’ physical and social pressures may be used to alter behaviour into desired ethical directions.

d) The ‘Egotistical,’ ethical decisions are based upon the amount of pleasure they give.

e) The ‘Utilitarian,’ ethical decisions should be based upon what gives the greatest happiness to the greatest number.

f) The ‘laissez-faire’, ethical decisions have no role in business activity where profit maximisation is the only important goal. Things should be left as they are.

2. Briefly stress the fact that Business ethics is not a new discipline. Cite examples from ancient sources to prove this point.

3. For individual employees business ethical considerations usually surface when: -

a) They compete for job promotions.

b) They record expense accounts.

c) They make a difficult sale during times of economic recession.

d) They are called upon to meet an impossible deadline.

e) They uncover some form of abuse.

f) They are asked by their work mates or boss to do something unethical.

g) They entertain an important client.

h) They entertain a genuine grievance against a work mate or their employee.

4. For employers some of the above considerations also apply, but in addition ethical issues often raise their head when: -

a) They are forced to compete with ruthless competitors in a stagnant market.

b) They advertise a new product but sales do not seem to rise.

c) They automate an old production line.

d) They are forced to make loyal employees redundant.

e) They confront an employee’s genuine grievance.

f) They are in dispute with a trade union.

g) They face adverse publicity.

h) They are in a serious legal dispute with a major rival.

 

Part B: The Causes Of Ethical Behaviour In A Business

 

1. Business ethics are influenced by all of the factors that help change society, Remind class of the change web. However concerning business ethics the main external influences are: -

a) The influence of the Media. Secrets are more difficult to keep these days.

b) The influence of pressure groups who may stir up public opinion.

c) The nature of the industry and its products. A Nuclear Power Plant would obviously need a strict ethical policy in the area of health and safety.

d) Shifting cultural values.

e) The legal and regulatory environment.

2. In contrast, the main internal influences on ethical behaviour are: -

a) The history of the company, its original vision and the traditions it has followed.

b) The current performance of a company and the reputation it enjoys with outsiders.

c) The effectiveness of internal communication and monitoring systems.

d) The type of organisational structure. This will determine the proportion of informal as compared to formal controls over behaviour.

e) The decisions made and personal examples given by senior management.

3. Carefully link the determinants of ethical behaviour with the areas of knowledge taught in previous lessons.

 

Mid-lesson Exercise

 

 Do you think that ethics should play any part in Business behaviour? To what extent, if any, do you think business behaviour in Britain is becoming more or less ethical? Give reasons for your answers.

 

Part C: The Effects Of Ethical Behaviour On A Business

 

1. Brainstorm with class the likely short and long-term effects of unethical behaviour.

2. Show how ethical behaviour can help a business by reinforcing: -

a) Stakeholder loyalty.

b) Reducing labour turnover.

c) Creating a positive public image.

d) Increasing sales. One is viewed as being part of 'a company that is good to do business with.'

e) Preventing the legal and non-legal problems caused by unethical behaviour.

3. However costs of ethical behaviour can include: -

a) Higher costs leading to lower profit.

b) Conflict of aims in which financial goals clash with ethical aspirations.

c) Slower decision making due to ethical considerations being taken into account.

d) Vulnerability to Media led charges of hypocrisy.

e)  Being taken advantage of by ruthless competitors.

 

Part D: The Impact Of Culture

 

1. Summarise the most recent cultural changes with the aid of the Modernism and Post-Modernism handout. Stress that it is a change in a whole way of thinking. It leads invariably to different work practices. Demonstrate how business works in a constantly changing environment. Get class to brainstorm ways in which a business may fit into a local community.

2. Look at the difficulties a business may get into when it ignores cultural changes. Illustrate this point with some real life examples.

3. Examine the ways in which a business may act as a ‘change agent’ within a particular culture. Show the interrelationship existing between business and culture.

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DEFINITIONS

 

Balance Sheets

 

The balance sheet is one of the financial statements that limited companies and PLCs produce every year for their shareholders. It is like a financial snapshot of the company's financial situation at that moment in time. It is worked out at the company's yearend, giving the company's assets and liabilities at that moment. It is given in two halves - the top half shows where the money is currently being used in the business (the net assets), and the bottom half shows where that money came from (the capital employed). The value of the two halves must be the same - capital employed = net assets, hence the term balance sheet. For further details please refer to http://www.bized.ac.uk/dataserv/extel/notes/bs.htm

 

Budget

 

An expenditure plan estimating the distribution of financial resources over the next financial period (which is usually a year); at the end of this period estimated is compared with actual expenditure and any difference between the two is known as a Variance.

 

Cash Flow Forecast

 

A projection of what a company expects its cash income and cash payments to be in a given period of time. Cash flow simply refers to a record of an organisation's money income and money payments in a given period of time.

 

Corporation Tax

 

A tax on firms` profits, it’s charged as a percentage of firm's profits.

 

Income Tax

 

Tax levied by the government on wages, rent, interest and dividends. It is collected through a set of marginal rates Using bands. For the most up to date information on the rates and levels then see the linked web site. For further details please refer to

http://www.bized.ac.uk/virtual/economy/policy/tools/income/

 

Revenue

 

The money received from the sale of output, it’s NOT to be confused with Profit, which is the amount of revenue left after all costs have been deducted.

 

Trading Profit And Loss Account

 

The profit and loss account differs significantly from the balance sheet in that it is a record of the firm's trading activities over a period of time whereas the balance sheet is the financial position at a moment in time.

The profit and loss account looks at how well the firm has traded over the time period concerned (usually the last 6 months or year). It basically shows how much the firm has earned from selling its product or service, and how much it has paid out in costs (production costs, salaries and so on). The net of these two is the amount of profit they've earned. It is made up of three parts; the trading account, the profit and loss account and the appropriation account. For further details please refer to http://www.bized.ac.uk/dataserv/extel/notes/pl.htm

 

Value Added Tax

 

A tax on the value added at each stage of production that is on the difference between the value of final goods minus the cost of buying raw materials and intermediate goods. It’s an Ad Valorem tax in the sense that it represents a percentage of the selling price. For further details please refer to http://www.bized.ac.uk/virtual/economy/policy/tools/vat/

 

1) BALANCE SHEETS

 

FIXED ASSETS (FA)

+ Land

+ Property, premises and freehold buildings

+ Machinery

+ Furniture and fittings

+ Vehicles or motor van account

- Depreciation (may not always be included)

= Total Fixed Assets

 

LONG TERM ASSETS

+ Long term investments (may be included as a fixed asset)

 

CURRENT ASSETS (CA)

+ Closing stock (latest recorded stock date)

+ Debtors (including loans to friends)

- Bad debts

+ Cash in hand (including current bank balance)

+ Payment made in advance ( often to cover bills and insurance)

+ Rent due

+ Current and short term investments

= Total Current Assets

 

LIABILITIES

+ Capital

+ Net profit

- Drawings

 

LONG TERM LIABILITIES

+ Mortgages

 

CURRENT LIABILITIES (CL)

+ Creditors (including loan from friend)

+ Accrued expenses (including unpaid bills)

+ Bank or building society overdrafts (bo)

+ Advance payment to the company

+ Bills for machinery

+ Proposed dividends for shareholders

+ Current taxation

= Total current liabilities

 

N.B.

Capital employed: (CE) = FA + CA - CL (-BO)

Net assets:       (NA) = FA + CA - CL

Working capital:  (WC) = CA - CL

 

In many accountancy exercises, long- term assets are classified as belonging to the fixed asset category.

 

2) TRADING PROFIT AND LOSS ACCOUNTS

 

+ Sales cash

+ Sales credit

+ Rent received

+ Income from investments

+ Grants, gifts and bequests

= Total Income, Revenue, Or Sales Turnover

 

- Cost Of Goods Sold (Or Cost Of Sales) = + opening stock (earliest  recorded stock date)

                                        + Purchases

                                        + Costs of goods made

                                        + Carriage and postage

                                        - Returns (purchased returned account)

                                        - Closing stock

= Gross Profit

 

- Total Expenses =         + Wages (Salaries account)

                                        + Rent and rates

                                        + Lighting and heating

                                        + Sundries and petty cash

                                        + Selling, distribution and promotion

                                        + Motoring and transport

                                        + Repairs and maintenance

                                        + Bank charges

                                        + Telephone  

                                        + ICT and electronic communication

                                        + Stationary, printing and photocopying

                                        + Insurance

                                        + Bad, irrecoverable and doubtful debts

                                        + Depreciation

                                        - Advanced payments

= Net Profit Before Taxation

 

- Government taxation

 

= Net Profit Earned For Shareholders

 

- Dividends paid to shareholders

- Personal drawings by owners

+ Profit carried forward from previous accounting period

 

= Retained Profit (i.e. Profit available to be ploughed back into the business or to be carried forward into the next accounting period.) 

N.B. Total income (Y) minus all expenses (X ~ including costs of goods sold) gives total profit or loss (P/L). Hence, Y - X = P/L. 

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   HAVE YOU:                                                                         Score

 

1) Clear aims and objectives?                                                      0 1 2 3

 

2) Selected the industry you want to be in?                                   0 1 2 3

 

3) Decided upon the type of Business organisation?                      0 1 2 3

 

4) Chosen your retail outlet?                                                       0 1 2 3

 

5) Decided upon the location of your outlet?                                0 1 2 3

 

6) Visited and checked the accessibility your location?                 0 1 2 3

 

7) Photographed and mapped your location?                               0 1 2 3

 

8) Tried to obtain planning permission?                                       0 1 2 3

 

9) Done background reading and secondary research?                0 1 2 3

 

10) Surveyed retailers to assess the level of demand?                  0 1 2 3

 

11) Conducted a consumer survey?                                            0 1 2 3

 

12) Reviewed the results of your market research?                     0 1 2 3

 

13) Estimated setting up costs?                                                   0 1 2 3

 

14) Done a break-even analysis?                                                0 1 2 3

 

15) Done a cash flow forecast?                                                  0 1 2 3 

 

16) Considered alternative sources of finance?                            0 1 2 3

 

17) Visited a bank to obtain financial information?                        0 1 2 3

 

18) Decided upon methods of advertising and publicity?               0 1 2 3

 

19) Considered how to recruit, train and hold staff?                     0 1 2 3

 

20) Assessed staffing costs and numbers requires?                     0 1 2 3

 

21) Given a realistic forecast of future developments?                 0 1 2 3

 

22) Used gathered evidence to reach definite conclusions?          0 1 2 3

 

23) Employed a variety of graphical representations?                  0 1 2 3

 

24) Checked that your English makes sense?                              0 1 2 3

 

25) Checked that all aims and objectives have been met?             0 1 2 3

 

N.B.

0 = Task not done on time       1 = slight completion of task

2 = some completion of task   3 = Task completed.

 

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 Once the case study has been read properly, it would be helpful to remember and apply the following tips when answering case studies.

1. Decide quickly if the case study wants you to rely only upon the information it provides or whether you can draw information from your own background knowledge.

2. Decide quickly if the case study requires a report, or essay, or paragraph writing format.

3. Select the appropriate tools of analysis, E.g. a SWOT analysis.

4. Select relevant theories while deciding to what extent you wish to use that theory. Do not however regurgitate everything you know about a particular theory, unless you are clearly asked to do so.

5. Decide if the case study requires you to assume a role. Do not recommend that the company should sack the chairperson if it is the chairperson who is hiring you.

6. Consider carefully quantitative and qualitative information and show why you prefer one interpretation of the evidence to another. Concerning interpreting any quantitative evidence, remember: -

 a) Not to panic

 b) Not to rush into looking at the figures

 c) Start looking at the title and any subtitles

 d) Look down and across the axis’ to see what measurements are being used

 e) Go into the figures looking for any upward, downward, stable or cyclic or mixed trends

 e) Suggest reasons as to why the figures follow a certain pattern; also, consider carefully, any alternative explanations and show why you prefer one interpretation to another

7. Note carefully, the symptoms of things going wrong.

8. Look for the underlying as well as obvious causes of particular problems. That is  “the cause of the causes.”

9. Try to clearly define what the root problem of an organization actually is and locate the area in which it exists; for example, marketing, production or a general unwillingness to respond to changing conditions.

10. Ask yourself does the organization (or those responsible for the company) have a set of clear aims and objectives? If so, are these aims and objectives realistic and appropriate to the business being conducted? Also, ask how well (or badly) is it coping with change?

11. Consider whether the company needs to:

 a) Totally change direction (either rapidly or more slowly).

 b) Simply improve what it is already doing.

 c) Do nothing but await future developments.

12. Decide what kinds of resources are needed if the organization is to achieve its aims. Also estimate the scale of those resources and suggest where these resources may come from.

N.B. These may include human as well as financial resources.

13. Do not waffle or skirt around problems.

14. Give recommendations that:

 a) Take into account the organizational resource constraints.

 b) Try to resolve or at least reduce particular problems.

 c) Realistic and doable

 d) Comprehensive i.e. they address all areas of company activity such as production, promotion, price and place.

 e) Measurable, in that there effectiveness can be assessed.

 f) Based on the available evidence.

 g) Form part of a coherent strategy.

 h) Take into account the effect they may have on work force morale and relationships.

15. Give reasons showing why particular recommendations have been made, or why one course of action has been followed in preference to another.

16. Decide which growth strategy (if any) should be followed. Then give reasons as to why it should follow one or perhaps more than one) of the following strategies:

 a) Greater market penetration

 b) Existing product in new markets.

 c) New product in existing markets.

 d) New product in new markets (i.e. diversification)

N.B. The degree of risk increases from a) to d).

17. Try to give a picture of where you want the company to go in the future.

18. Quote any figures to back up any points you make, but do not rehash whole tables and charts.

19. Only use diagrams and organizational charts if they are relevant and are accompanied by an explanation. Do not leave them without any accompanying comment.

20. Realize that whereas small case studies usually follow the order of the question that has been set, larger ones will tend to have the following structure:

 a) Introduction

 b) Analysis of the problem

 c) Suggested strategy.

 d) Recommendations

 e) Clear conclusions, which stress the likely benefits of the recommendations by showing where their adoption would take the company in the future

 f) Any appendices or additional information,

 g) A bibliography

N.B. f)-g) is unlikely to occur in exams.

 

Student exercise

(I) Read carefully, two to three times, the above suggestions.

(ii) Decide which suggestions will be most relevant to you.(iii) Place a tick against the number (or letter) of those suggestions that are most likely to help you pass your exam.

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When confronted by statistics in a data response question the first thing to remember is not to panic, for all that will do is spoil your chances of reaching a correct answer. It will also be wise to: -

 

1. Read the title and any sub-titles to discover exactly what is being measured.

 

2. Look down the vertical and across the horizontal axis and find out what is being measured against what.

 

3. Study the figures to see whether they cover a period of time or only a particular moment in time. If the former applies, try to look out for the following types of trends: -

3.1 Upward

3.2 Downward

3.3 Flat (also known as plateau or stable)

3.4 Cyclic (sometimes known as seasonal if the cycle occurs within a year)

3.5 Random

3.6 Combined e.g. an upward cyclic trend

 

4. Read each question carefully, and take great care to: -

4.1 answer all parts of the question

4.2 quote relevant facts and figures

4.3 use appropriate business or sociological words

4.4 Avoid scruffy paragraphs

4.5 Answer only the question that is set

4.6 Always turn over the examination question paper

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Many students find the learning and practise of formulae to be a daunting task. This is particularly so when there is a large amount of formulae to be assimilated. However, a start can be made when it is realised that a simple, step-by step, logical approach is the best way forward. Once this realisation dawns it is then possible to benefit from the ‘the colour ‘abc’ method of learning’ formula. For the sake of illustration the following three formulae will be used. These are: -

 

FORMULA ONE (F1) Quick ratio = Current assets - stock

                                                                    Current liabilities

FORMULA TWO (F2)

 

Return on capital employed  = Net Profit before tax + interest on loans               x 100%

                                                Fixed Assets + (Current assets - Current liabilities) 

 

In ‘the colour ABC method of learning formula’ it is necessary to: -

1. Write the formula in full whilst adopting a Crimean colour scheme in which:

• The main variable (ratio) is written in blue.

• Actual underlining and mathematical symbols such as equal (=) and percentage (%) signs are written in black.

• The top half is written in red.

• The bottom half in green.

• Any key points are shaded in a light pencil grey.

For FORMULA ONE (F1) such a scheme would produce the following layout.

 

 F1: Quick ratio (BLUE) = (BLACK) Current Assets (RED) - Stock (RED)

                                                                    Current liabilities (GREEN)

2. Whilst retaining the above described colour scheme carefully: -

• Abbreviate the main variable to its capitalised initials (to QR in the case of “F1”).

• Denote the variables in the top line by the symbol ‘a.’ If more than one variable is present then use numbered a’s, e.g. a1, a2, a3...

• Denote the variables in the bottom line by the symbol ‘b.’ If more than one variable is present then use numbered b’s, e.g. b1, b2, b3...

• Denote any further variables by the symbol ‘c’ if they occur. If more than one such variable is present then use numbered c’s, e.g. c1, c2, c3...

 

By this stage “FORMULA ONE” should resemble:

    F1: QR = a1 - a2

                        b

3. Whilst retaining the above described colour scheme carefully:

• Draw a key showing the meaning of each symbol. Thus the link word “Where,” should always introduce the key:

Where: -

QR = Quick ratio

a1 = Current Assets

a2 = Stock

b   = Current liabilities

• Use repeated recitation to assimilate both the formula and the meaning of key symbols.

• Test your knowledge by repeatedly trying to write the above whilst not referring to any books or notes.

• Repeatedly practise using the formula by employing real figures drawn from textbooks, old exam papers or from one’s own head.

 

N. B. Refer to the following example before utilising this method with other formulae.

 

Example

FORMULA TWO (F2)

 

Return on capital employed  = Net profit before tax + interest on loans               x 100%

                                                Fixed assets + (Current assets – Current Liabilities)

 

 

Þ F2: ROCE (BLUE) = (BLACK) a1+a2 (RED)            % (BLACK)

                                                            b1 + (b2 - b3) (GREEN)

Where: -

ROCE = Return on capital employed

a1 = Net profit before tax

a2 = Interest on loans

b1 = Fixed assets

b2 = Current assets

b3 = Current liabilities

% = x 100% (or the percentage for the whole formula)

By breaking formulae down into easily memorable symbols and tables this method should with practice, enable the student to understand, learn and apply those formulae of relevance within their discipline. It also allows for the fact that mathematics is a logical subject that need not be too daunting if the correct method of learning it is adopted. Another advantage of using this method is that it does allow for some degree of flexibility. For instance, as an aid to memory it is possible to use capitalised initials instead of algebraic formula. Hence the above two formulae could be abbreviated in the following ways: -

 

FORMULA ONE (F1)  Quick ratio = Current Assets - Stock

                                                                    Current liabilities

 

                                                            Þ F1: QR = CA - S

                                                                                       CL

Where: -

QR = Quick ratio

CA = Current Assets

S = Stock

CL   = Current liabilities

FORMULA TWO (F2)

Return on capital employed  = Net profit before tax + interest on loans               x 100%

                                                Fixed assets + (Current assets - Current liabilities)

 

                                                            Þ F2: ROCE = NP + T + I  %

                                                                                    FA + (CA - CL)

Where: -

ROCE = Return on capital employed

NP= Net profit

T = before tax

I = Interest on loans

FA = Fixed assets

CA = Current assets

CL = Current liabilities

% = X 100% (or the percentage for the whole formula) 

However, compared to algebraic formula the use of abbreviated initials is perhaps more time-consuming.

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Phrases to use in Introductions

 

“A popular (longstanding) debate in Sociology concerns…”

 

“The main issue under examination…”

 

“In order to answer (address) the question as to whether…”

 

“This essay will argue…”

 

“The main argument of this essay is that…”

 

Phrases to use in the Main Body

 

“Whilst X claims (argues, asserts), that… his viewpoint (hypothesis, suggestion) however is hotly (heavily) disputed (challenged, criticised) by a range of commentators (researchers, sociologists, social investigators), who instead suggest

 

“One reason why X’s findings (ideas, research, theories) have been challenged (disputed) is because…

 

“One (A) major strength (weakness, difficulty) in X’s argument (research methodology) is (was)…

 

“The validity (reliability) of these findings (conclusions) can be challenged (criticised) on the grounds (for the following reasons) that…”

 

“Sociologists have long been divided (in dispute) over the issue of…”

 

“It is (was) suggested (postulated) by X that…”

 

“An alternative suggestion made (put forward by)…”

 

“For example (instance) X claimed to have evidence to support the argument (hypothesis, view) that… but his evidence (findings, research) is doubtful (debatable, disputable, questionable, questioned) because… ”

 

“Sociologists would (not) support the argument (opinion, stance, view) of X as (because, for the reason that)

 

“To demonstrate (highlight, illustrate, support) his perspective (argument opinion, stance, viewpoint) it is useful (helpful) to consider (employ, use, utilize) Y’s study (investigation) in the following way….”

 

“Further confirmation (reinforcement, support) of Xs case (argument, opinion, stance, viewpoint) can be taken from (found in) Y who discovered (found, uncovered) evidence that…”

 

“A contrasting view (case, argument, opinion, stance, viewpoint) is that of…”

 

“Y modified (added to, built upon) X’s research (study, research) by…”

 

“However, (nevertheless,) this cannot be regarded as conclusive because research (a study by) Y offered a different (an alternative, conflicting, opposing) viewpoint (perspective, theory).”

 

“Another issue (point) relevant to the debate is…”

 

“For example (instance), in Y’s study it was claimed (postulated) that…”

 

Phrases to use in Conclusions

 

“In outline (ultimately) it appears that…”

 

“In answer (response) to the question…”

 

“By way of a final overview (answer) it is reasonable (fair, possible) to state that…”

 

“In the last resort (final analysis)…”

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Title Page

 

Contents Page

 

Executive Summary (One point per chapter)

 

1. Situational Analysis (Strengths, Weaknesses, Opportunities & Threats, the role of professional associations)

 

2. Project History And Status

 

3. Service Description And Location

   

4. Markets, Marketing, Selling, Promotion And Pricing (Either ‘online’ of ‘offline’)

 

5. Technology & Production Considerations

·         Purchasing plans

·         Inventory system

·         Space requirements

·         Equipment required

 

6. Organization and Staffing (Explain preference for being a ‘freelancer’ or ‘sole trader’)

 

7. Legal, Contractual, Ethical & Copyright Considerations

 

8. Sources Of Funding

·         Financing Strategy

o        Alternative Sources of Funding

o        Application of Funds

 

9. Financial Plan:  Budget and Forecast 

·         Revenue Projections, (Break Even Analysis)

·         Start Up Costs

·         Cash Flow Projections

·         Pro-Forma Statements

o        Balance Sheet

o        Income and Expense, (Trading, Profit & Loss Account) 

·         Financial Ratios

·         Preferred Banking Arrangements

·         Cash and Credit Policies

·         Methods Of Credit Control

  

10. Taxation, Pensions  & National Insurance (Check VAT rate)

 

11. Level Of Risk, Insurance, Liability And Back Up plans

 

12.  Conclusion  (Main justification for investing in the business)

 

Appendices (Contains, Tables, Graphs & Documents)

1: Photographic Exhibits

2: Results Of Market research

3: Letterheads & Documentation

4: Price lists

5: List of leasehold improvements

6:List of existing inventory

7: Copies of legal agreements

8: Letters of intent

9: Details Of Fund Providers

10: List of fixed assets

11: Break Even Chart

12: Estimate Cash Flow For The First Year

13: Balance Sheet

14: Estimated  Trading Profit & Loss Account

15: Sample insurance Documents

 

R  References

• Name of present lending institution
• Lawyer's name with contact details
• Accountant's name with contact details
• Business associates
• Family Support System

Information Sources (Authors And Acknowledgements)

 

Please Note:  This handout used adapted material (for educational purposes) from the following sources during April 2005

 

 http://www.soros.org/openaccess/oajguides/html/OAJGuideBPSuppl_Ed.1.htm

 

http://www.soyouwanna.com/site/syws/bizplan/bizplan4.html

 

http://www.unclemaxsays.com/tools/TL_Bp_basiclayout.php

 

http://www.cardellmedia.co.uk/advertising.html

 

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Step one: Read through the source  (and any questions asked about it) two or three times, highlighting key points.

 

 

Step two: Briefly list the strengths and weaknesses of the historical documents.

 

 

Step three: Whilst using a tally score of 0 to 5 (see key at bottom of the page) try to assess its: -

·        Validity, i.e. is it truthful?

·        Reliability, i.e. can it be confirmed by other reputable sources?

·        Relevance, i.e. how relevant is it to the question I am looking at?

·        Integrity, i.e. how honest is the author?

·        Typicality, i.e. how typical (or representative) is it?

 

 

Step four: Record any original thoughts or criticisms and decide whether to use them in any final evaluation.

 

 

Step five: List any points about the source or words that are difficult to understand.

 

 

Step six: Begin answering any questions about the source.

 

 

Step seven: Quickly refer back to the source whilst answering any questions about it.

 

Key

 

0 = Non-existent validity, (reliability, relevance integrity or typicality)

1 = A very weak degree of validity, (reliability, relevance, integrity or typicality)

2 = A weak degree of validity, (reliability, relevance, integrity or typicality)

3 = A moderate or average degree of validity, (reliability, relevance, integrity or typicality)

4 = A strong degree of validity, (reliability, relevance, integrity or typicality)

5 = A very strong degree of validity, (reliability, relevance, integrity or typicality)

5* = An excellent or outstanding degree of validity, (reliability, relevance, integrity or typicality)

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A) A Summary Of Modernism

 

1. A world-view (or Paradigm) based on materialism.

2. Belief in objective standards of right and wrong. Language can convey actual truth.

3. A Secular based confidence that man or science has all the answers.

4. The belief that progress towards a Utopia can occur without reference to supernatural values.

5. The belief in big ideas that can change the world. For instance Socialism and Nationalism that tried to work on an international basis.

6. A clear distinction between high and low art. There is an emphasis on structure and logical thinking. Science is seen as all-important.

7. A belief that the human intellect is the sole or major source of knowledge.

8. A confident hope that a combination of science and big government action will solve most major problems.

9. The state and large-scale hierarchical bureaucracies should order human affairs.

10. A stress on collective rather than individual identity. Group loyalties based on race or class tend to be long term and are often on a lifetime basis. Identities are largely determined at birth or by impersonal socio-economic forces.

11. Distinct sexual male and female identities exist.

12. One dominant ideology may demand total commitment while other belief systems are persecuted. People’s first loyalty is to their society or nation.

13. The highest goal in life is service to the state or the nation. Marxism was perhaps the most extreme example of Modernism.

 

B) A Summary Of Post-Modernism

 

1. A world-view (or Paradigm) based on scepticism.

2. Belief that people create their own values of right and wrong. Language conveys people’s individual ideas of truth.

3. A scepticism concerning the actual existence of any big answers to life.

4. An increasing desire to find some form of ‘do it yourself’ spirituality that will bring personal fulfilment.

5. No belief in big ideas, change where it will occur will be through networking movements and pressure groups that may work on a local basis.

6. A growing integration between high and low arts. There is an emphasis on chaos, free flow divergent thinking and the ‘deconstruction of language.’

7. A belief that experience and intuition is the sole or major source of knowledge.

8. A general cynicism about science or big government solving any major problems.

9. A dislike of large bureaucracies and a belief in smaller, more ‘user friendly’ organisations to order human affairs.

10. A stress on individual rather than group identity. Group loyalties tend to be weak and may quickly change as they are only operate only on a short-term basis. Individual identities can be self-created through an effort of will. 

11. There is a blurring of male and female sexual identity.    

12. A plurality of diverse beliefs is tolerated and recognised by a particular social system. People’s first loyalty is to themselves.

13. The highest goal in life is self - satisfaction. The New Age Movement perhaps best exemplifies Post-Modernism.        

 

C) The Strengths Of Post Modernism Are: -

 

1. Its stimulation of linguistic studies.

2. Its ability to see how language can be misused.

3. Its scepticism concerning certain ideologies that promised to have all the answers.

4. Its critique of mass advertising.

 

D) The Weaknesses Of Post Modernism Are: -

 

1. Its roots in the philosophically flawed system of Marxist Existentialism.

2. Its tendency to deny languages ability to point to any kind of objective reality.

3. The difficult and intellectually pretentious nature of much of its jargon. This presents the question what is Post-Modernism anyway?

4. Its tendency towards a wide-ranging scepticism. This would undermine the basis of any legal, religious and scientific system. At its most ridiculous extreme, it uses language to put forward its case that language has no real meaning.

5. Its tendency to break down the important distinction between reality and fantasy.

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            The dialectical method of argumentation may be used in order to encourage a detailed consideration of many aspects surrounding a case. It may employ the following structure of logic:

Step One: The asking of a general question in a clearly defined area of knowledge.

ß

Step Two: The division of the general question into a series of sub-questions.

ß

Step Three: A brief decisive answer to the sub-questions (The Thesis or original answer).

ß

Step Four: A numbered list of arguments in favour of this original answer.

ß

Step Five: An opposing answer to the sub-question (The Antithesis or opposing answer).

ß

Step Six: A numbered list of arguments in favour of this opposing answer.

ß

Step Seven: A general response given to both the thesis and antithesis.

ß

Step Eight: The presentation of any original ideas and thoughts.

ß

Step Nine: A numbered list of arguments answering those put forward in Step Four.

ß

Step Ten: Concluding comments and final answer given to the sub-questions. An outline of any practical implications that this final answer could have upon daily living

N.B. The numbered arguments in ‘Step nine’ should equal those in ‘Step four.’

Comments

 

            The above steps represent an application of an ‘antithetic dialectic’ in which it is assumed that no reconciliation can occur between the ‘Thesis’ and ‘Antithesis.’ One or the other must be chosen. It is a case of ‘either/or’ rather than ‘and/both.’ However, there can be some variation and simplification of this method based upon the structure followed by the medieval thinker Thomas Aquinas (1225-1274).

            Following step seven, this variation involves trying to establish A 'Synthesis’ reconciling the ‘Thesis’ with the ‘Antithesis.’ For example:

Step Eight: Original ideas are presented providing a fresh answer to the sub-questions. This serves to reconcile the Thesis and Antithesis in (The synthesis or reconciling answer)

ß

Step Nine: A numbered list of arguments given in favour of a new synthesis

ß

Step Ten: Brief concluding comments and a final answer given to the sub-question.

           

The above steps represent an application of a ‘synthetic dialectic’ in which it is assumed that reconciliation can occur between the ‘Thesis’ and ‘Antithesis.’ Both answers can be accepted as being to some degree right. It is a case of ‘and/both’ rather than ‘either/or.’

 

            Such a 'synthetic dialectic' can delineate and consider both sides of the argument. It can act as a useful planning tool ~ especially for long pieces of work. Its weakness lies in its own rigidity and tendency to cramp spontaneous thought. Consequently, it is best employed after a freethinking brainstorm. For dialectical reasoning to succeed in stimulating thought it is necessary to begin the process with an open mind ~ one that has not already decided to defend a pre-determined case. If possible, it must also be related to everyday life; otherwise it could become an irrelevant intellectual game.

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DEFINITION: A theory is a combination of logically coherent ideas attempting to explain why certain relationships between different variables occur. A variable is any particular feature or relationship being measured.

 

TYPES OF THEORIES

 

There are four types of theories:

1) Analytical, these are mathematically consistent but say little about actual social or scientific reality. Their chief value is to show logical consistency.

2) Normative, these are philosophically important in suggesting ethical codes of morality. Their chief value is to prescribe how things ought to be.

3) Metaphysical, these are theologically interesting in suggesting possible relationships in the supernatural area. Their chief value is to stimulate speculation and a concern for basic relationships between spiritual and natural phenomena.

4) Scientific, these are interesting because they are open to quantitative and qualitative verification.

 

These types of theories may operate on a ‘macro’ (large) or a ‘micro’ (small) scale, ~ attempting to explain much or little respectively. Within the Social Science area macro theories tend to be more difficult to verify.

 

THE CHARACTERISTICS OF SOUND AND UNSOUND THEORIES

 

A ‘good’ theory is characterised by: -	A ‘bad’ theory is characterised by: -
1) Clear, precise expression	1) Poor, vague expression
2) A consistent use of terminology	2) An inconsistent use of terminology
3) Clear explanation of underlying causes	3) A failure to explain underlying causes
4) An ability to explain many facts	4) Explaining little or nothing
5) An ability to make accurate predictions	5) No ability to make accurate predictions
6) Being open to verification	6) Not being open to verification
7) Being open to amendment	7) Not being open to amendment
8) Justifying its own conclusions with valid and reliable evidence	8) The making of dogmatic assertions that have little basis in fact
9) Being more plausible than other rival theories	9) Being less plausible than other rival theories
10) An ability to generate further ideas and research	10) An inability to generate further ideas and research

 

Comments

A good theory is not simply descriptive (i.e. recounting what happens), nor is it prescriptive (i.e. asserting what should happen); it is always explanatory (i.e. showing why things happen). It is also characterised by highly original thinking, which is not reliant upon previous opinions. New insight is gained in a particular subject area.

 

Source: P. 32 Selfe L. P. (1987) Advanced Sociology

                                                Pan Study Aids

                                                Pan (P/B)

                                                ISBN: 0-330-29552-7 REF: 301 SEL

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The following ‘tests’ (methods of verification) will help confirm the validity (truthfulness) of a particular statement ~ itself being any claim, hypothesis, opinion, scientific finding, theory or philosophy that is under assessment. Up to fifteen methods of verification can be employed. These are:

 

1) THE CLARITY TEST This attempts to establish whether the statement under scrutiny is presented with enough clarity to warrant verification. Such a test is of special pertinence in relation to damaged ancient documents, a good example being the two surviving manuscripts of the Roman Historian Tacitus. Stated briefly, this method of verification asks, “Is it clear enough to be worth examining?”

 

2) THE COHERENCE TEST This test attempts to demonstrate that a particular statement is logically coherent by adopting the following line of reasoning: -                                               

Assumption. This is an often-unexpressed belief, or presupposition that forms the basis of an openly stated belief, idea or conclusion, for instance the belief that the rise of Computer Technology will increase competition within a particular industry.       

                                                                      ß                                                                          

Deduction. This is an openly stated belief, idea or opinion based upon the assumption. For instance the view that there needs to be a substantial investment in new Information Technology equipment within a particular organisation.      

                                                                      ß                                                              

Conclusion. This is the final evaluation or reasoned opinion that draws upon any available information as well as from the previous assumption and deduction. For instance the suggestion that 20% of the next annual budget will need to be invested in purchasing new Information and Communication Technology equipment.

                                                                      ß

Application, This is the practical outworking (application) of a reasoned opinion (conclusion) in daily life. For instance the purchase and installation of brand new Information and Communication technology equipment.                             

Briefly, this method of verification asks, “Is it logical?”

 

3) THE CONFORMITY TO EXTERNAL STANDARD TEST This test attempts to confirm that the particular statement being looked at does fully conform to a recognised external standard. This external standard may include a government regulation, legal requirement, health and safety standard, agreed professional code of conduct or syllabus requirement. Briefly, this method of verification asks, “Does it conform to an objective standard laid down by an external authority?”

 

4) THE DENIAL TEST This test attempts to show that various types of problems may arise when a particular statement is denied, ignored or misunderstood. For instance if contaminated water had not been viewed as being a possible source of the cholera epidemics afflicting early Victorian Leeds then: -

·      On an intellectual level the problem would have arisen of finding an alternative source of this disease.

·      On a practical level the problem would have arisen of how any future epidemics could be prevented.

Briefly, this method of verification asks, “What are the consequences of denying it?”

 

5) THE EVIDENTIAL TEST This test points to any quantitative or qualitative external evidence supporting a particular statement. For instance in the area of astronomy possible external evidence supporting the view that the universe will continue to expand indefinitely is the 20% higher than expected speed at which Super Nova (large exploding stars) are moving away from each other. Briefly, this method of verification asks, “What evidence exists to support it?”

 

6) THE EXPLANATORY TEST This test attempts to show the degree to which a particular idea, invention, scientific finding or theory explains particular phenomena. For instance, in Sociology the theory of ‘Structural Functionalism’ successfully explains the presence of social stability, but provides only a poor explanation of the presence of social conflict. Briefly, this method of verification asks, “How much does it adequately explain?”

 

7) THE FALSIFICATION TEST This test tries to see whether it is possible to falsify (disprove) a particular statement. If the claim cannot be disproved then there is no means of deciding whether to accept or reject it. The philosopher Karl Popper stressed the importance of this test by arguing that Science can only falsify but not fully prove certain theories. Briefly, this method of verification asks, “Can it be disproved?”

 

8) THE LINGUISTIC TEST This test attempts to show whether the key words in a certain area of knowledge can be clearly defined and used in a consistent way. Within a business report, the word ‘Capital’ could be used in a variety of misleading ways unless care is taken to clearly define its usage. Briefly, this method of verification asks, “How skilful is its use of language?”

 

9) THE OPTIONAL TEST This test reinforces the credibility of a particular statement by showing that other alternatives may suffer from worse problems than those already encountered. In relation to the Sociologist Max Weber and his view of the sources of power within a society the only main options were:

·      The viewpoint of Karl Marx who looked at the sources of power solely in class terms and did not take into full account the influence of ideology.

·      The viewpoint of Conservatism which suffered from the problem of seeing power as a natural right and for failing to see the relationship between power and social change.

Briefly, this method of verification asks, “Are there any better alternatives?”

 

10) THE PRACTICAL BENEFIT TEST This test lays great stress upon the practical benefit particular statement offers to others. For instance a new approach in counselling may help social workers:

·      To show more patience with difficult colleagues.

·      To increase the level of empathy with clients suffering from learning difficulties.

Briefly, this method of verification asks, “How does it benefit other relevant parties?”

 

11) THE PRAGMATIC TEST This test examines whether a particular statement manages to accomplish relevant objectives. For instance a new technique of ‘Client Servicing’ could lead to the fulfilment of Sales Targets. Briefly, this method of verification asks, “Does it accomplish its goals?”

 

12) THE PREDICTABILITY TEST This test looks at the extent to which the statement under scrutiny can successfully forecast carefully selected future events. For instance, Einstein’s Theory of Relativity received greater credibility when it successfully predicted that heavy gravity objects would bend the light rays of distant stars. In contrast Economics’ constant failure to successfully predict anything other than strictly short-term events, has lowered the status of the subject. Briefly, this method of verification asks, “Can it successfully forecast future events or human behaviour?”

 

13) THE REINFORCEMENT TEST This test shows that a particular statement reinforces (gives greater credence to) a given area of knowledge by making a unique contribution to it. For instance the theories of Skinner reinforced the discipline of Psychology by:

·      Showing the importance of environmental factors in determining behaviour.

·      Implying the possibility that social conditioning may serve to improve behaviour.

Briefly, this method of verification asks, “How does it reinforce the advance of knowledge?”

 

14) THE RELIABILITY TEST This tests looks at whether, under similar conditions, the same statement being measured produces the same results. For instance a computer can only be viewed as being reliable if it obtains the same results from the same amount of data given on different occasions. Briefly, this method of verification asks, “Can the same results be obtained from the same data at different periods of time?”

 

15) THE REPRESENTATIVE TEST This test looks at how typical or representative a particular statement is. For instance any sample of people used in a social survey must be representative of the wider population. Briefly, this method of verification asks, “How representative is it?”

 

            Although all of the above tests cannot guarantee absolute certainty, they do when taken together; strongly reinforce the credibility of a particular statement.

 

In particular, the strengths of these methods of verification include: -

1. Their helpfulness in decision-making and evaluation

2. Their ability to bring about greater clarification especially when working under pressure At the end of a hard working day they can be on hand to help deal with any sudden and unexpected problem.

3. Their tendency to quickly point out those who are willing to learn within any given organisation

4. Their flexibility ~ where different tests can be used in different combinations in order to assess a particular statement. They can be employed in personal and professional areas alike.

5. Their potential to reinforce an argument either in defence of, or against a particular case.

6. Their capacity to check an ‘intuitive feeling’ about some matter or problem.

7. Their usefulness in exposing bogus claims, flawed ideas, poor decision making and flawed reasoning at an early stage ~ before any harm can be done. Their use greatly lessens the risk of being fooled by others.

 

However, there are certain weaknesses associated with these methods of verification, which include: -

1. Their inability to act as a cure for personal or organisational apathy along with the desire to preserve personal status. These tests will only benefit only those who seriously wish to benefit from them.

2. Their dependence upon a ‘prestige figure’ taken active measures to implement them within an organisation

3. Their tendency to transform the user into a clever ‘know it all’ unless handled in a sensitive manner.

4. The need to employ at least three of the methods in order to come to an overall conclusion.

5. The need to decide which method is relevant to a particular situation or subject discipline.

            Although none of the above methods of verification represent a short cut to infallibility, they should improve problem-solving abilities and help in the making of decisions appropriate to a given set of circumstances. Evaluation skills are increased whilst the risk of serious misjudgements is sharply reduced. For willing, open minded people they can act as fifteen keys to effective evaluation in various types of assignments.

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INTRODUCTORY COMMENT

 

In both History and Social Science, students will be required to evaluate a variety of sources. In particular, they will be expected to master the art of interpretation ~ or Hermeneutics to give it its technical name. Various principles (or guidelines) exist to aid with interpretation and these apply in a wide range of subject areas. Please note that in this document, the word source is used in its broadest sense; to cover any body of evidence the student may be called upon to interpret. Such sources may include Business case studies, data response questions, exam comprehensions, historical documents and statistical tables.

 

THE FIRST PRINCIPLE: DISCERN THE TYPE OF SOURCE

 

In order to apply this principle the student must decide whether a source is: -

1) Clear or Unclear. Clear sources i.e. a Business Memorandum may be taken at face value. In other words ‘what you see is what you get.’ In contrast, unclear sources may require more elaborate methods of interpretation.

2) Complete or Fragmentary. An example of a complete source could be a Psychological case study where all necessary information has been provided within one document. In contrast, a fragmentary source could be inserted into a History ‘A’ level question where only fragments taken from larger sources are quoted. In such cases students are often obliged to draw upon their own wider knowledge of the subject. The problem of fragmentation is especially acute with Ancient documents, e.g. ‘The Dead Sea Scrolls’ (many of which are disintegrated with age).

3) Contemporary (written around the time of the events in question) or Non-contemporary (written either a short or a long time after the events in question). Contemporary documents can convey a sense of immediacy and feeling but often fall short of giving a wider picture of events. For example, although written during the Second World War, ‘The diaries of Ann Frank’ could hardly be relied upon to give a comprehensive picture of the Holocaust even though the diaries were written by one of its most famous victims. In contrast, non-contemporary sources may be able to offer a more long-term view and also give access to a wide variety of information, ~ a case in point would be Purnell’s Multi-Volume History of the Second World War. However, on a cautionary note, non-contemporary sources may attempt to justify earlier conduct e.g. political memoirs written by disgraced politicians like former President Nixon could well suffer from this problem. In such cases evidence may be twisted to cast the author in a more favourable light.

4) Internal or External to a particular culture or organisation. For example ‘The Washington Post’ news reports on the various scandals surrounding President Clinton in 1998 would be an internal cultural source. In contrast, an Egyptian news report on the same issue would be an external cultural source outside of American Society.

5) Mono or Multi-genre ~ whether the source is presented in only one way, e.g. a list of safety instructions, or whether, like The Bible it combines a range of genres ranging from the poetry of ‘Psalms’ through to the formal Theological treatise of ‘Paul’s letter to the Romans.’ Multi-genre material would require more elaborate interpretative methods than mono-genre material.

6) Official or Unofficial. In other words, does the source derive from a government or non-government source? A tax demand would provide one, all too common example of a government (official) document, whilst an anarchist party leaflet would form one highly unofficial piece of literature. Usually, most official documents represent one viewpoint, that of the government. In contrast, unofficial political documents, e.g. the reports published by various ‘think tanks’ like ‘Demos’ often represent a considerable diversity of viewpoints.

7) Quantitative or Qualitative. Does the source attempt to convey objective quantitative information through the use of statistical information e.g. Crime Figures, or is it simply content to convey subjective (qualitative) impressions e.g. crude wall graffiti alleging that ‘all Police are Pigs?’

8) Verbal or visual. Does the source speak mainly through (verbal) words or through (visual) pictures? As essays are to verbal medium so cartoons are to a visual one. In practice, many documents such as newspaper extracts may combine both verbal and visual material.

 

THE SECOND PRINCIPLE: TRY TO FIND OUT AS MUCH AS POSSIBLE ABOUT THE BACKGROUND CONTEXT OF A SOURCE

 

1) This involves using ‘the five Ws.’

·      When was a source written?

·      Where was it written?

·      Who wrote it?

·      What was written in it?

·      Why was it written?

2) Once available facts about the source are established it will be necessary to take into account the following contexts (or backgrounds): -

·      The personal (psychological) context. This consists of the writer's probable state of mind when writing the document - his abilities, health, intentions, motives, degree of truthfulness and general sense of well-being.

·      The literary (Grammatical) context. This consists of the wording employed, the subject under scrutiny, the writer’s use of grammar and the genre (or genres employed).

·      The Social (Peer Group) context. This consists of the writer's own position in society, his family relationships, likely peer groups and the varied resource constraints and the immediate audience being addressed by the document.

·      The Cultural (Historical) context. This consists of the dominant attitudes, beliefs and ideas of the writer’s contemporary Society including the general level of artistic, economic and technical development, the prevalent type of government system and level of disorder.

·      The physical (Geographical) context. This consists of the general geography of the area in which the document was written, the availability of relevant natural resources and the type of materials used to assemble the document.

3) Take note of any causal relationships existing within a source. In particular ascertain whether there exists: -

·      A positive causal relationship. This means that an increase in x will cause an increase in y. Conversely, any decrease in x will cause a decrease in y.

·      An inverse causal relationship. This means that an increase in x will cause a decrease in y. Conversely, any decrease in x will cause an increase in y.

·      A null causal relationship. This means that any changes in x or y are unrelated to each other.

·      A co relationship. This means that x and y occur together only because they are both the effects of another cause. No causal relationship exists between them, rather it is a case of z

    Creating the conditions for both x and y to exist simultaneously.

 

THE THIRD PRINCIPLE: KNOW THE VARIOUS TYPES OF PROBLEMS THAT CAN EXIST WITH ANY SOURCE

 

1) General problems can be classified under the mnemonic (memory term) VRR ~

Validity, Reliability and Representativeness, consequently, it is necessary to decide whether the document is: -

·      Valid, i.e. is it genuine and not a forgery? Is it truthful to the facts?

·      Reliable, i.e. can it (or its contents) be confirmed by other documentary, historical, scientific or archaeological evidence?

·      Relevant, i.e. can it be used to support or nullify any conclusions because it adequately covers the area being studied?

·      Representative, i.e. is it typical of the other documents being produced by a society or a particular group within a society?

N.B. Sometimes the term ‘valid’ is used in a broad sense to cover ‘relevant’ too.

2) Specific problems that can exist with a document are: -

·      Alien ways of thinking, the cultural attitudes, beliefs and ways of thinking of a piece of evidence may be alien to students studying it. For instance, the letters of Tsar Nicholas II contain the thought forms of a rather unintelligent late nineteenth century Russian autocrat unduly influenced by medieval ideas of monarchical government and the Russian Orthodox Church. These are hardly ways of thinking likely to be familiar with modern teenage ‘A’ level History students living in the age of the Internet.

·      Bias, the source may be highly biased in favour of or against a particular idea, person, group or situation. For instance, the Fourth Century Church Historian Eusebius’ bias in favour of the Emperor Constantine amounted to fawning flattery.

·      Confusion, the source may be very confused, inarticulate or needlessly verbose. For instance, the speeches given by the First World War General Douglas Haig were often comical in this aspect. In a speech, (presumably given following an army sports demonstration), he was once alleged to have told the troops “I hope that you will run equally well in front of the enemy.”

·      Conflicting interpretations, a case in point being the debate, which almost always occurs when there is an improvement in ‘A’ level or ‘GCSE’ results. Some commentators attribute an improvement to a more effective performance of the educational system leading to better results. In contrast, other equally well-qualified commentators allege that falling marking standards were the real cause of this apparent improvement.

·      Deliberate deception, those who produced the source may be liars who are deliberately trying to hide their actions. Soft words (Euphemisms) may be employed to disguise ugly realities. For instance the Nazi regime used the euphemism ‘resettlement’ in place of the word ‘extermination’ when planning to destroy the Jewish people during World War Two.

·      Discrepancy, equally good sources may contradict one another. In addition, it is not always clear whether such a conflict is only apparent (being due to a lack of sources that could offer reconciling evidence), or whether there is indeed an actual and serious contradiction. In the latter instance, it would be necessary to prefer one source to another. Juries are often called upon to assess conflicting pieces of evidence during a major criminal trial.

·      Fragmentary evidence, there may be a lack of alternative evidence to either support or nullify the claims of a source. Particularly in Ancient History the evidence may not be there to verify or discredit a claim. For instance, many of the victories recorded on Ancient Egyptian royal inscriptions may have been real or they may have been fabricated for internal propaganda purposes. The inscriptions have no corroborating evidence. There is simply no way of finding out the real truth.

·      Linguistic difficulties, the source may be in a language that is either impossible or very difficult to translate. For instance, a certain Eskimo dialect is reputed to have thirty words corresponding to the one English word for ‘snow.’ The linguistic nightmare this would cause to translators can be easily imagined.

3) Furthermore, students tend to bring their own agendas, ideas and prejudices when approaching a source. They are also likely to be under a great deal of academic and personal pressure. Such factors may cause students to overlook important information in a source or to read things into the source, which may not actually exist.

 

THE FOURTH PRINCIPLE: ALWAYS APPLY RELEVANT METHODS FOR DEALING WITH SOURCE PROBLEMS

 

1) In order to resolve (or reduce) any problems in source interpretation the student must decide which level of interpretation is necessary. Sometimes two levels exist, these being: -

·      The literal level, where the source is taken at face value by assuming that it says what it means. This is often a good starting point and is useful with the simpler, more straightforward sources. However, it can be shallow and prove inefficient in getting to the heart of a more complicated document e.g. a highly symbolic poem.

·      The underlying level, where the less obvious covert meaning of a document is explored. It is often a good generator of ideas and is useful with less straightforward sources. However, it can be highly subjective, leading the student to ‘read into’ the source things, which are not there. Its use with factual reports would be especially limited.

N.B. It is crucially important to make a clear distinction between ‘exegesis’ (reading out of a source items of information which already exist within it) and ‘eissegesis,’(reading into a source ones own biased ideas, or items of information which really do not exist there at all). The former approach is to be wholeheartedly practised and the latter avoided.

2) When reviewing causality it is important to: -

·      Briefly describe the causes being uncovered.

·      Rank the causes in order of ascending or descending importance.

·      Evaluate whether the possible causes are complementary or conflicting.

·      Justify and summarise the evaluation on the basis of the evidence that has been given.

3) Where possible, students should employ a quantitative approach, which tries to make use of as many sources as possible in order to build up a general picture of the area being studied. This could be followed by a qualitative approach, which endeavours to prioritise the sources. Especially in project work, this means selecting the simpler sources first and then seeing the more difficult sources in light of them. Also, students should try to be aware of the relationship existing between different sources.

4) Students should follow an interdisciplinary approach where theories and methods taken from a variety of social science subjects may be employed to tease out the true meaning of a source. It should be made clear what theoretical approach is being brought to bear on a source. If, for example the theoretical approach is structuralism, then this should be stated and justified. However, students should employ more than one perspective and be able to justify their use despite any limitations they may have. For instance, in a Sociology essay it may be possible to combine both Marxist and Interactionist approaches when examining a particular issue.

5) Students should adapt the method of interpretation to the type of source being studied. As previous study aids have shown, statistical items can be interpreted in a logical step-by-step manner. However, other sources, e.g. a medieval folk tale would require a far more intuitive approach where the imagination could be used to try and reconstruct the feelings, which the tale aroused at the time when it was first shared with its audience. Students should never rely upon only one method of interpretation. However, they can enhance their understanding of a source by attempting to summarise its contents in their own words.

 

CONCLUSION Although the four previously-cited principles amount to little more than common sense, examination boards still require their students to display both subject knowledge and a flexibility of approach in the interpretation of sources. Over the matter of source interpretation nothing can be taken for granted. However, a thorough practice of these principles should help most students to be in a position to obtain a reasonable grade for both their project and exam work. Furthermore, they will have learnt useful interpretative skills that could stand them in good stead during later life. These skills do not only belong to the world education.

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1. The role of human resources is best seen when it is contrasted with purely personnel functions.

 

Table: Contrasting Human Resources with Personnel Functions

 

Human Resource Functions	Personnel Functions
a) Focuses more on the entire performance of an organisation. It has a wider perspective, taking into account the Financial, Marketing and Production areas.	a) Offers a specialised service that concentrates on particular areas of organisational activity. It has a narrow perspective.
b) It assumes a volatile, changeable environment. This creates a strong marketing orientation.	b) It assumes a stable, rational environment. This creates a strong behaviouristic orientation.
c) Unpredictable career paths are presupposed.	c) Steady career progressions are presupposed.
d) Occurring at higher managerial levels, it is usually tied in with corporate planning.	d) Occurring at junior manager-clerical levels, it majors on day-by-day operating decisions.
e) It stresses expansion, i.e. how an organisation may grow commercially at the expense of competition.	e) It stresses the maintenance of organisational status, as compared to other groupings such as Trade Unions.
f) It seeks to forecast future trends by looking outward to monitor the environment.	f) Mainly inward looking, it seeks to handle Trade Unions and employee related problems.
g) It emphasises the need for: - ·       Competitive advantage. ·       Leading edge. ·       Performance. ·       Bottom line. ·       Total quality. ·       Managerial effectiveness. ·       Mission and Philosophy. ·       Systematic analysis and forecasts.	g) It emphasises the need for: - ·       Organisational development. ·       Work force planning. ·       Systematic training. ·       Job enrichment and appraisal. ·       Salary administration. ·       Managerial paternalism. ·       Industrial relations. ·       Legal knowledge.
h) Has become more important in status. It plays an important part in strategic planning.	h) Has become more marginalized in status. It has tended to be absorbed within the Human Resources area.

 

 

2. Without repeating all of the information in the table, human resources relates to work force planning by: -

a) Helping to establish the basic ethos, mission and philosophy of an organisation, which influences both internal and external customers.

b) Carefully monitoring the external environment and collecting data which is both valid and reliable.

c) Assessing all of the human resources within the organisation along with the likely resources that would be available within the environment. Here, both internal and external audits are often necessary.

d) Considering the available options, which could help the organisation relate effectively to its environment in the area of human resources.

e) Encourage definite policy decisions, such as whether to offer higher wages, recruit a different type of staff, shed labour or review interviewing procedures.

f) Prompting the development of feedback loops which determine the validity of policy decisions.

 

3. Human resource and personnel departments have a mix of roles that are constantly changing as time progresses. The rise of ICT is likely to have a major long-term effect on those roles.

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Questionnaire design is one of the most intricate of exercises. It can take up to five drafts in order for it to come right. The process of Questionnaire design can be broken down into the following stages: -

 

STAGE ONE: Check the terms of reference by deciding which specific needing to be examined. This may have to be done in consultation with other interested parties, i.e. tutors, colleagues or the organisation who commissioned the research.

STAGE TWO: Use a spider diagram and brainstorm the points that need covering.

STAGE THREE: Delete any irrelevant points carefully assemble those, which remain, into a checklist that will follow the order of the questionnaire.

STAGE FOUR: Convert those relevant points into a balanced mix of closed and open-ended questions, taking care to avoid: -

1.   Abrupt or interrogative questions that convey an impression of rudeness

2.   Double-barrelled questions that try to ask two or three questions at once. (These are often revealed by the presence of the word ‘and.’)

3.   Intrusive questions dealing with highly personal matters, e.g. a person’s sex life.

4.   Irrelevant questions that do not meet the terms of reference

5.   ‘Jargonised’ questions that use a highly specialised vocabulary (However this may be acceptable if one is surveying a specialised sample of people who are already familiar with the jargon.)

6.   Patronising questions that ‘talk down’ to the respondent.

7.   Pleading questions that ‘grovel’ to the respondent.

8.   Presuming questions that guide people to an answer.

9.   Rambling questions that are overlong and incoherent.

10. Trick questions that may seem to trap a respondent into giving answers, which they normally would not divulge of their own free will.

N.B. At this juncture, decide whether Liket scales should be used. Also design a standard but friendly introduction.

STAGE FIVE: Draft and redraft. Take care to proof read aloud and test the emerging questionnaire on friends and family. Make sure that all of the terms of reference are being fulfilled. Maintain a balanced mix of closed and open-ended questions.

STAGE SIX: If required, draft out a ‘pilot questionnaire’ and try it on a carefully sampled audience.  

N.B. Smaller surveys may not require you to go through stages' six to seven.

STAGE SEVEN: Check through the pilot and note any: -

1. Strengths and weaknesses in the design

2. Areas where respondent resistance or misunderstanding may occur

3. Further possible lines of enquiry.

4. Suggested improvements that could be made.

STAGE EIGHT: Draft and redraft the final questionnaire once again Proof Reading it aloud. Again take care that all of the terms of reference are being fulfilled and decide whether any other lines of enquiry are relevant to those terms of reference. Employ computer spreadsheets and database packages to help in the design of appropriate coding sheets.

STAGE NINE: Begin using the questionnaires when interviewing respondents. Make any introduction brief, factual and friendly. Make it very clear that the respondent can withdraw co-operation at any time should he or she wish to do so.

STAGE TEN: Use coding sheets to help tabulate results. As far as possible check that they are valid, reliable and representative. Try to employ computer graphical packages to aid presentation.

 

Remember that during the course of any survey you have a responsibility to comply with the criteria of being ‘legal, decent, honest and truthful.’

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The syllabus summary method (SSM) is that method the using objectives listed in a syllabus as a basis for note taking and learning. It monitors their progress through simple number tallying where: -

0 = Non-existent knowledge and understanding.

1 = A very weak degree of knowledge and understanding.

2 = A weak degree of knowledge and understanding.

3 = A moderate or average degree of knowledge and understanding.

4 = A strong degree of knowledge and understanding.

5 = A very strong degree of knowledge and understanding.

5* = An excellent or outstanding degree of knowledge and understanding.

 

In practice this method involves: -

1.      Selecting a topic to study e.g. criminal deviance.

2.      Reading around a topic two or three times using detailed notes and textbook.

3.      Preparing Syllabus Summary notes by: -

·        Breaking down the particular objective of the syllabus into component parts.

·        Basing any sub-headings around the part of the syllabus being used.

·        Following the ‘number name order’ which numbers key points and ‘name drops’ key researchers. Note any key terms, which need to be learnt.

·        When ‘name dropping’ (or citing) a key Source, record the name, theoretical perspective and if possible the date of the research. Then briefly (in one or two) sentences sum up their key idea or result.

·        If possible cite any simple and relevant statistical data.

·        Record any original thought or criticism if it comes naturally.

·        Read through the prepared notes two or three times on different days.

4.    Check personal progress (against the syllabus objectives), using the tallying system and aiming for a score of 4/5.

 

For it to work this method requires clear syllabus guidelines provided by the examination authority. Sadly, this is not always the case – such guidelines can sometimes be very ambiguous in content and also poorly written in style. Following the SSM should produce notes, which adhere closely to the outlined structure below, (with the example of criminal deviance being taken by way of illustration)

 

DEVIANCE

 

1.        A)     Sociological explanations of Crime & Deviance: -

2.                    KT: - ‘Functionalism’

1.      Functionalism

2.      Marxism

3.      Neo-Marxism

4.      Interactionism

5.      New Right

ND: - Durkheim

OT: - “How does neo- Marxism differ from Marxism?”

3.        B)      Crime figures

KT: - The ‘Dark Figure’

1.      The use of crime figures in analysing crime

2.      Problems in data gathering

3.      Problems in recording

4.      Problems in interpreting

5.      What they show about major trends

ND: - Home Office Statistics

OT: -“They have problems of validity, reliability & representativeness”

 

Key

KT  = Key term needing to be looked up in a subject dictionary

ND = Name drop

OT = Original thought, idea, criticism or question

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22) Various suggestions

 

Suggestions: -

  1)       When Dealing With Court Cases Say What Happened And What Resulted.  Or And What The Outcome Was.

  2)       Avoid Cliché’s.

  3)       If A Diagram Is Involved, Comment Upon It.

  4)       Unless Asked, Don't Give An Opinion.

  5)       Clearly Distinguish Opinions From Sources.

  6) Do Not Confuse Narrative With Analysis And Evaluation.

      Narrative - What, Where, When

            Analysis - Why

            Evaluation - Opinion, And Judgement.

  7)       Do Not Employ Narrative As Substitute For Analysis And Evaluation.

  8)       Answer Question Set Rather Than Think What It Could Be.

  9)       Link Historic Events.

10)       Sub-Branch Ideas By Giving Examples

11)       Where Relevant, Relate History To Current Events.

12)       If Something Is Missing Out, Make It Into A Footnote. Do Not Place It Into The Margin.

13)       Quote Sources.

14)       Try To Quote Cases In Historical Or Subject Order.

15)       When Using Examples Make Sure Both Historical And More Contemporary Ones Are Used.

16)       Distinguish Points - Miss A Line Between Each Paragraph And Indent The First Line.

17)       If Helpful, Or Print Key Words.

18)       In Conclusion - OUT, In Summary - IN.

19) When Considering American Political Institutions Consider Their Role As Set Out In           The Constitution.

20) Consider Whether That Role Is Being Fulfilled.

21) Ensure That The Correct Word Is Being Used.

22) Beware Of Misleading Words, They Can Lead To Contradictions.

23) If Stuck For Words, Pause And Think.

24) Don't Make Answers Resemble Notes, Unless Pushed For Time.

25) Distinguish Historical Facts From What People Believed Were Historical Facts.

26) Check Spellings.

27) Practice Question Dissection, And Outline Plans.

28) In The Outline Plan Prioritise What: Must Go In.

                                                          May Go In.

                                                          Must Not Go In.

29) Make A Who's Who, And Name Important Places.

30) Learn To Draw Organisational Charts. What Are These? (Refer Back To Which Section? In Order To Find Out)

31) Select Questions On What Is Known, Rather On What The Student Would Like To See There, Than On What Is Not Known.

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Selective Bibliography

 

1.  BARRAS, Robert	Students Must Write: A guide to better writing in casework and examinations.  Methuen, & Co Ltd. 1982	ISBN: 0-416-33620-5(Pbk) Ref.  378.1 Bar
2.  BARRAS, Robert	Study! A guide to effective study, revision and examination techniques. Chapman and Hall Ltd, 1984	ISBN: 0-412-25690-8(Pbk) Ref.  378.4
3.  CASSIE, Fisher W.      CONSTANTINE, T.	Students Guide to Success MacMillan Press Ltd 1977	ISBN: 0-333-23277-1(Pbk) Ref.  378.1 Cas.
4.  FREEMAN, Richard	Mastering Study Skills Macmillan Press, Ltd. 1999	ISBN: 0-333-54929 (Pbk) Ref.  378.1 Fre.
5.  LENGEFELD, Uelaine	Study Skill Strategies How to learn more in less time. Crisp Publications Inc., 1987	ISBN: 1-85091-737-X (Pbk) Ref.  378.1 Len.
6.  MARCHALL, A. Lorraine,      FRANCIS Rowland	A Guide to Learning Independently Open University Press, 1983	ISBN: 0-335-10117-8 Ref.  378.1 Mar.
7.  NOUTLEDGE, Andrew	The Good Study Guide Open University, 1991	ISBN: 0-7492-0048 Ref.  378.1
8.  PALMER, Richard,      POPE, Chris	Brain Training Studying for success. E and F, N. Spon Ltd, 1984	ISBN: 0-419-13110-8(Pbk) Ref.  378.1 Pal
9.  ROWNTREE, Derek	Learn How to Study MacDonald General Books, 1980	ISBN: 0-354-4009-X Ref.  378.1 Row
10. WILLIAMS, Kate	Study Skills Macmillan Educational, 1989	ISBN: 0-333-48694-3(Hbk) Ref.  378.1 Wil.

 

N.B. For Up To Date Legal Information On Such Issues As Copyright, Libel And Plagiarism Please Refer To The Latest Available Edition Of Either, The Writers Yearbook Published By A & C Black (Publishers) Ltd. Or The Writers Handbook Published By Macmillan Reference Books. Copies Should Be Available From Most Public Libraries.

 

KEY  WEB SITES: -

 

1) Search Engines

 

http://uk.ask.com/?o=312

 

http://www.google.com/

 

http://www.hotbot.com/

 

2)  GCSE

 

http://www.bbc.co.uk/schools/gcsebitesize/

 

http://www.bbc.co.uk/schools/gcsebitesize/business/

 

http://www.coursework.info/103/

 

http://www.englishbiz.co.uk/

 

http://www.schoolhistory.co.uk/gcselinks/gcserevision.html

 

http://www.spartacus.schoolnet.co.uk/

 

3) A/S & A Levels

 

http://www.essaybank.co.uk/A_Level/index.html

 

http://www.essaybank.co.uk/A_Level/Economics/index.html

 

http://www.fesh.co.uk/Psychhomepg.html

 

http://www.ncs.gloucs.sch.uk/Psychology.htm

 

http://www.ocr.org.uk/OCR/WebSite/docroot/index.jsp

 

4)  General Reference

 

http://www.bbc.co.uk/history/programmes/timewatch/index.shtml

 

http://www.bbc.co.uk/sn/tvradio/programmes/horizon/index.shtml

 

http://www.benjamin40.freeserve.co.uk/

 

http://www.bized.ac.uk

 

http://dictionary.cambridge.org/linktous.asp

 

http://www.geocities.com/smithfamilyhistory/index.htm

 

http://www.timeanddate.com/

 

http://www.statistics.gov.uk/

 

5) Leeds Contacts

 

http://www.cafe-sci.org.uk/index.html

 

http://www.leeds.gov.uk/default.aspx 

 

http://www.leedsphilandlit.org.uk/events.html 

 

6)Business Research And Planning

 

http://reports.mintel.com/index.html

 

http://www.answers.com/ 

 

http://www.bized.co.uk/ 

 

http://www.businessballs.com/ 

 

http://www.businesslink.gov.uk/bdotg/action/home?r.l1=1073858781&r.s=m 

 

http://www.unclemaxsays.com/tools/TL_Bp_basiclayout.php 

 

7) ITC Research And Retail Outlets

 

http://www.ballicom.co.uk/ 

http://www.dabs.com/

 

http://www.fasthostingdirect.co.uk/ssl/whois/offers.php?gad=CI-gg4ECEgg0INVJYkLGUhiZ1fv8AyDTzYkQ&gkw=ad4 

 

http://www.nominet.org.uk/

 

http://www.virginmegastores.co.uk/ 

 

http://www.windowsmarketplace.com/default.aspx?tabId=1  

 

8) Publication And Poetry Research 

 

http://www.bbc.co.uk/ 

 

http://www.amazon.com/gp/richpub/syltguides/fullview/3IT0S6VP6IUS4 

 

http://www.booktribes.com/blog/category/news/ 

 

http://www.geocities.com/dehannabailee/pod.htm 

 

http://www.instantpublisher.com/pagenumbering.htm 

 

http://www.lulu.com/uk

 

http://www.nbdrs.com/index.htm  

 

http://pandecta.com/iss.html 

 

http://www.plainenglish.co.uk/ 

 

http://www.poetrykit.org/ 

 

http://www.poewar.com/ 

 

http://www.sfwa.org/beware/index.html 

 

http://www.timesearch.info/timesearch/ 

 

http://www.vanitypublishing.info/ 

 

http://www.webopedia.com/ 

 

http://www.writewords.org.uk/ 

 

9) Travel Information

 

http://www.gner.co.uk/GNER

 

http://www.virgintrains.co.uk/default.aspx  

 

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