The Destiny of the Unevangelized Debate Research Paper

The Destiny of the Unevangelized Debate - Research Paper Example The view that one will adopt on whether divine election is conditional or unconditional will determine in a big way the position that one will take on the destiny of the unevangelized debate. In the Christian tradition, we have two schools of thought on divine predestination: the Calvinism and the Arminianism 2. The proponents of Calvinism are of the view that divine predestination is unconditional, while the proponents of Arminianism hold the contrary view that divine election is conditional. On this basis, we can broadly view the debate on the fate of the unevangelized as the debate between the Calvinists and the Arminianists. This paper evaluates the debate on the destiny of the unevangelized and analysis the philosophical arguments used to support the various positions on this debate. Also, the paper evaluates the biblical verses used to support the arguments, and at the end of the paper, a clear position is taken based on the critical analysis of the issues raised in this paper. The paper begins with an analysis of the four views expressed by Boyd and Eddy on the debate about the destiny of the unevangelized 3. The following are the four views on the fate of the unevangelized that are discussed by Boyd and Eddy in their book, Across the Spectrum. ... This position has been the predominant view among many Church theologians including, the great Catholic theologian St. Augustine of Hippo, and John Calvin, the reformist theologian4. There are a number of people in the modern world who still hold this view. The proponents of this position argue that some biblical verses like, John, 3: 36, and 1 John, 5: 12 support the restrictivist view. A literal translation of these two verses shows that Jesus Christ is, indeed, the only way to God and that the knowledge of Jesus Christ is a requirement for salvation. Also, in the book Through no Fault, Darrel L. Bock cites Acts, 10: 12-43, to support his Restrictivist view and he argues that unless the non-believers are evangelized, believe in God, and repent their sins, then they shall all be damned 5. Darrel argues that the ignorance of the Gospel of Jesus Christ will lead to damnation because unless one has knowledge of Jesus Christ, one will not be able to dedicate their lives to God and to re pent their sins. He cited Acts, 17: 30-31, to support his claim. A critical look at the restrictivist view of the destiny of the unevangelized raises one pertinent question: How can a loving and just God condemn to eternal perdition those who, through no fault of their own, did not hear about the Gospel?6 Can a just God punish one for a mistake over which they had no control? Although there are a number of biblical verses that seem to support the restrictivist view on the destiny of the unevangelized, the proponents of the restrictivist view would be hard pressed to answer these two questions. Universal Opportunity This view on the destiny of the unevangelized hold that, ultimately, all Gods people will be saved, whether they are Christians or not; Universalists are

Phd proposal Research Example | Topics and Well Written Essays - 1500 words

Phd - Research Proposal Example Research Approach 6 3.2. Research Design 6 3.3. Data Collection 7 3.3.1. Secondary Data 7 3.4. Time Line of the Dissertation 8 References 9 Chapter 1: INTRODUCTION 1.1. Background of the Study Past decades and passing time has proven to be the most dynamic for every global aspect. Organizations have also been faced with the need for change, no matter how large or small they are. Organizations go towards changes and modification to meet the pace of the changing world and its requirements. Although, the concrete and customized purposes of the organizations vary in nature; yet, the philosophy of change in organization remains the same, and that is, to become more effective, moving towards increased efficiency and being actively responsive to the ever-changing environment of the dynamic world (SONG, 2009, pp 6-7). Change does not dawn itself easily. Organizations, similar to any other forces that might get affected by change also face numerous problems in the process. As the change proce sses threaten the existing milieu of the situations, the organizations might face numerous problems including staff resistance, organizational strengths, weaknesses and capabilities, and most importantly the lock or lethargy of management. Rod ascertains that the administration should understand the processes of change intricately and its impact on the people, production and environment. For the purposes of comprehension of these processes and guiding the organizations towards the journey of change, clear and motivated management of change is inevitable (Fernandez & Rainey, 2006, p.168). Hence, managing change becomes as imperative as the change itself. Change management has justifiably acquired a chief aspect of the studies of management, outlining various types of changes which are adopted by the organizations, and their related theories or constructs. 1.2. Research Aim and Objectives This research will aim to explore the change management in organizations with particular referenc e to structure of the organizations. The objectives of the study will be to explore and investigate: Changes in organizations Causes of organizational changes Types of organizational changes Change management Change management with regards to structure of the organization Enterprise Education, a precursor for success 1.3. Research Questions The research will be carried out to respond to the develop research questions which are as follows: 1. What are changes in organizations? 2. What are the causes of changes in the organizations 3. What are the types of organizational changes? 4. What is change management? 5. What is change management in terms of structure of the organizations? 6. How can structural change management prove to be a precursor of success for the organization? 1.4. Significance of the Study As mentioned in the subsequent section, the study of change management has acquired a significant position in the management constructs. Globalization constitutes as one of the most key features of the time that drives the organizations to move forward and adopt global changes (Dawson, 2003; 114). Structural frameworks are the major stakes of organizational change. Related to management and forming the environment of the situation, structural changes in organizations are essential to delve into and be investigated. Consequently, this study will prove to be an addition to the wealth of researches and studies in this regard because of the essential nature of change and dynamism in this era. 1.5.

Water Purification In The Coming Decades Environmental Sciences Essay

Water Purification In The Coming Decades Environmental Sciences Essay This article was written by six academicians related to a work for The Center of Advanced Materials for the Purification of Water with Systems (NSF STC WaterCAMPWS, University of Illinois, USA). They are working for various departments which are suitable for this research at different universities. The WaterCAMPWS works for new technologies for water treatment. (1) This article focuses on recent technology for disinfection, decontamination, re-use and desalination methods to improve water quality. It describes the importance of water and water problems, moreover it gives information about the water treatment systems using today and will be used in the future. It also makes comparisons to identify the advantages and the disadvantages of water treatment systems. It is suitable for anyone who wants to be informed about water purification techniques. A person who has the technical infrastructure about water and water treatment can understand more easily this article. While reading sometimes difficulties may be encountered to understand this article but in general language of the article was clear. At the first part of the article authors mention the importance of the water, pollutants water problem and new water treatment technologies. Water problem is explained clearly by using remarkable numbers but they do not give the date and sources about numbers. In addition to the situation at the article, developed and developing countries are provided the examples of the water situations to make the water problem more understandable. Water is needed for living organisms to survive and there is life on the Earth thanks to water.(2) According to the World Health Organisation (WHO) water may contain bacteria, suspended particles, parasites, viruses, organic chemicals, heavy metals and solvents above the allowed amount for example, Escherichia coli and arsenic level limit is should be less than 10 ÃŽÂ ¼g/l (WHO report, 2008) (2-3) The elimination of unwanted materials, chemicals, contaminants, impurities, micro-organisms is called water purification which is a cleaning process. (4) Clean water demand is rising day by day because of increasing in population, water shortage and users competition. (5) If people accessed clean potable water easily, it would be a completely positive effect on health. Unfortunately, WHO report in 2007 shows that 1.1 billion people cannot reach the clean water and 1.8 million people die dehydration from diarrheal because of safe water problem each year. Hearth problems, brain stokes, HIV /AIDS, acute respiratory diseases, chronic lung diseases are some health problems which are caused by diarrheal.(3) The recent water treatment activities are not safe, sustainable and sufficient enough but they can be develop such as energy efficient systems, renewable purification.(2) New generation water treatment systems, which are based on such as disinfection, flocculation, sedimentation and decontamination technologies, should be developed to remove bacterial, viral and parasitic pathogens more effectively.(9) At the beginning of 4000 B.C. people tried to make drinking water better in taste and smell. Some treatment methods were developed such as sand filtration, disinfection by sunlight and boiling after 1500 B.C. (9) At 1600à ¢Ã¢â€š ¬Ã¢â€ž ¢s desalination experiments began and around 1800à ¢Ã¢â€š ¬Ã¢â€ž ¢s the first water purification plant was built in Scotland. During the 20th century, people focused on drinking water quality especially removing the pathogens. In 1914 The U.S. Public Health Service prepared standards about drinking water and which were revised by the Public Health Service in 1925, 1946 and 1962. (9-3) Disinfection is the process of the deactivating or destroying of pathogenic microorganisms present in water. (10) In the paper, extensive information about disinfection methods and the comparison between disinfectants were written. Authors give information about how the disinfection processes can control the viruses but I think this is unnecessary detail about the subject. Using sunlight (solar) was the first application of disinfection. (10) The most common disinfection methods are free chlorine and chlorine related chemicals because of cost and easy accessibility, they eliminate the living materials by oxidation of cell wall compounds. Free chlorine (Cl2) is so effective method but chlorine is a very dangerous chemical and it produces toxic disinfection by-product DBPs for example trihalomethanes. (11) The method of using solid calcium hypochlorite (Ca(ClO)2.4H2O 65% chlorine) as a disinfectant has a lot of limitations such as corrosion and taste problems. Another disinfectant is sodium hypochlorite (NaClO) solution (5-15% chlorine) which cannot be stored easily. (11) Viruses, yeast, spores, bacteria, and molds can be killed by ozone disinfection method. Ozonation method is more effective than chlorine method and it does not produce any danger by-products. (10) There are some disadvantages of this method for example, it is not easy technology, low dosages are not enough to kill pathogens and it is costly. (11) Ultraviolet light (UV) can be used for inactivating pathogens by photochemical reactions in the RNA and DNA which is the result of light absorption. (10) It is effectively and for this method the contact time is short, there are not toxic or non-toxic by-products but it cannot use water which includes suspended material. The new method is use chlorine with UV and ozone which is very effective method to eliminate bacteria, protozoa cysts and some vital pathogens. The solar photocatalysis disinfection which means killing of pathogens by using the photoca talysis of TiO2 is the future method for water disinfection.(12) The use of nanoscale science in the water treatment systems, which includes nanocatalysts, nanostructure membranes, bioactive nanoparticles, nanoparticles filtration, nanosorbants, is the futuristic disinfection method. Nanoparticles which have large surface areas will be the best materials for water purification systems in the near term. Today, the major challenges of nanomaterials are the integration of water purification process, cost effective and design problems. (5) In the article another method is described called, the water decontamination which is the process of eliminating the harmful substances (chemicals, organisms, heavy metals, radioactive materials) from the water. In this section of article, authors try to explain some problems about measuring and detection of compounds concentrations, modelling, and remediation strategies. Reverse osmosis, synthetic resins, activated carbon, sand filtration are the some methods to remove contaminants from the water.(13) The best treatment method which supplies the most purified water is not clear. The determination of contaminant type and concentration are as important as the decontamination technology. The advanced laboratory technology is necessary for measuring of low concentration of toxic compound for example Hydride Generation Atomic Absorption Spectrophometery and UV-Spectrophometry can be used to analyse arsenic. (13) Chromatography and mass spectroscopy which have the drawbacks such as cost, sensitivity and efficient; are the old but the most common technologies. Catalytic DNA is the recent system for testing heavy metals in the water and the traditional methods for this are X-Ray Fluorescence, some chemical tests and Inductively Coupled Plasma.(13) The biosensoring technology is defined as the usage nanoscale or microscale biological sensors to detect contaminants with high sensitivity. The technological development about biosensors is necessary to determine the toxicity of water treatment process.(14) Highly treated water can be called reclaimed water which is the low cost alternative of potable water. If we consider the amount of consumed water per day, remained water on the Earth and the growth of population, the reuse of reclaimed water is absolutely necessary. Some of the uses of reclaimed water are irrigation, industrial activities and groundwater recharge.(15) Since historical times wastewater has been used but it became attractive two or three decades ago. (16) There are several methods for reclaimed water, such as chlorination, filtration and biological systems which have been used since early 1800s. (15) Authors give information about some recent methods such as membrane bioreactors and filtration. For the biological treatment ultrafiltration and microfiltration technologies have been understood to provide high quality purified water. (17) Today activated sludge process, which is another biological treatment method, are designed for high performance. (18) The membrane bio reactor (MBR) method is relatively new treatment technology which is based on liquid-solid separation and its applications are becoming acceptable day by day for small scale with high quality of water. (17-18) Membrane bioreactor process has some advantages compared to the activated sludge process such as more compact reactor, smaller footprint for high concentration, higher mixed liquor suspended solids concentration (for MBR process average concentration 8-12 g/l). The most important drawback of MBR method is some terms such as flow issues should be developed. (18) The cleaning of membrane and dynamic effects such as aeration loss, saline intrusion and backflush loss are the two parameters which affects the performance of MBR technology. The improvements about material characteristics, permanent fouling, cost and membrane cleaning process should be done for this process. The average annual growth rate 10.9 % is estimated for the global MBR market. (19) Reverse osmosis (RO) is a li quid membrane method which removes dissolved materials. The combination of MBR and RO is highly efficient which provides 67% water recycling at the lowest cost. (20) Desalination is a method that separates the salt from water. The oldest process to remove salt from water is boiling. Thermal distillation method and natural the hydrologic cycle work same way and in the early 1900s, membrane system was developed. There are three types of thermal methods namely; multi-stage flash distillation, multi-effect distillation and vapour compression distillation. (21) The advantages of desalination by distillation are low operating and maintenance cost, minimal environmental effect and the highly purified water production, the disadvantages are high level knowledge and large capacity plants.(22) Electrodialysis, Electrodialysis reversal and reverse osmosis are the three main membrane processes for desalination. (21) Simple systematic structure, removing organic and inorganic contaminants and high production/capacity ratio are the advantages on the other hand the necessity of pre-treatment step, the difficulty of cleaning membrane and decreasing in flow rate are the drawbacks of membrane processes. (22) Total number of desalination plant is nearly 1400 (80% Membrane desalination, 20% Thermal desalination). Reverse osmosis desalination process includes four parts; pre-treatment, high-pressure pumps, membrane systems and post-treatment. (21) Hybrid desalination method can be defined as the comparison of thermal and membrane desalination process which generates power. The advantages of this process are using less energy, low cost of construction and high plant efficiency. Nowadays the RO and simple hybrid multistage flash configuration are very popular. The advantages of integrated systems are good thermal efficiency and high quality purified water. (23) The Affordable Desalination Collaboration process is newly design of reverse osmosis process which demonstrates the water with a good design. (21) Carbon nanotubes have the specific electrical, chemical and mechanical features. In the future, nanotubes will allow us to desalinate cheaply b ut there are some challenges, we have to face about this method like capital cost and difficult mechanism. Carbon nanotubes, Biomimetic membranes and forward osmosis are next generation systems for desalination. (8-21) In this section of the article the figure about reverse osmosis and activate desalination (figure 5) makes understandable the processes. The information in the book related to entropy and energy calculation is the high-level information about the subject. This article contains extensive knowledge about the water treatment systems. Authors clearly conclude solutions of water treatment systems. I have some knowledge about water purification before preparing this report but while writing I learned lots of information about new water treatment techniques from article and references. This research was made in 2008, it is a technological subject because of this when research is carried out is very important. Some current water treatment techniques need intensive energy and chemicals. We should improve the not only water treatment systems but also monitoring, measuring, modelling and management systems to deliver safe and clean water to everybody. As a result, we need new, sustainable, environmental and inexpensive purification methods. Science and technology for water purification in the coming decades by M.A. Shannon, P.W. Bohn, M. Elimelech, J.G. Giorgiadis, B.J. Marinas, A.M. Hayes, Nature 452 (2008) 301-310ÃÆ' ¶

Analysis of Frozen Food Market in the US Essay -- lean cuisine, healt

Introduction There are many low calorie microwavable food options available in the market today. With the rise in income people can afford an easier lifestyle therefore there has been a change in the cooking style of people. People now use microwaves in place of traditional cooking methods. With the rise in microwaves, the rise in the number of food items also occurred. With so many varieties and products available one can easily target upon a healthy choice of microwavable food. A low calorie food or a healthy option of food is one which comprises of a good source of protein along with having least 3 grams of fiber (for satiety), in addition to not more than 600 milligrams of sodium. (Zelman, (n.d.)) Some of the options are manufactured by Lean Cuisine and Healthy Choice. Both of them are the competitors in the market of frozen foods. Lean Cuisine was started in 1981 and has since then grown its market in US, Canada and Australia. The company is owned by Nestle and offers variety of frozen foods and is a leading choice for low calorie food. Healthy Choice, the product manufactured by ConAgra is another leading low calorie frozen food supplier. They are the biggest opponents to Lean Cuisine. The market segment is decided by three criteria’s which are Behavioral, Psychographic and Profile variables. Behavioral variables are those that are sought from the product, and buying patterns like frequency and volume of purchase may be considered the fundamental basis. Psychographic variables are used when purchasing behavior correlates with the personality or lifestyle of consumers. Consumers who hold varied personalities and lifestyle trends also become prejudiced towards certain products. Their ch... ...formance of the organization. There can be numerous ratios that can be taken out using the available financial data. It is very important for financial data to be correct for correct computation and analysis of data. The choice of ratio depends on the kind of organization and the kind of information we have. References Ames, M (1983, February). Small Business Management. West Publishing Co. Baron, D. P. (2000). Business and its environment 3rd Edition. NJ: Prentice Hall. CNB (2004). Short-run food price prediction methods. Retrieved from http://www.cnb.cz Myers, J. H. (1962). Reporting of Leases in Financial Statements. Walter Nicholson, C. S. (2012). Microeconomic Theory: Basic Principles and Extensions. (11th ed.). USA: Cengage Learning. Zelman, K. M. (n.d.). How to choose healthy frozen dinners. Retrieved from http://www.webmd.com

On Becoming a Great Early Childhood Educator Essay

One of the best professions that an individual could ever have is that of being an early childhood educator. The said profession goes far more than teaching theories and knowledge within the four walls of the classroom. It actually includes molding and shaping the future of the country through the youth. Many people are trying to become an educator of children in the community but only few of have the authentic qualifications that fulfill the requirements of becoming a great teacher. This is considered as a fact since many people view teaching as a mere process of transferring of knowledge to the students. Nevertheless, the role of a teacher is not actually bounded on these expectations. As William Arthur Ward puts it, â€Å"a mediocre teacher tells, a good teacher explains, a superior teacher demonstrates, but a great teacher inspires† (Thinkexist. com, 2010). Educators nowadays should not be limited to transferring knowledge to the students. They should serve as the catalysts of change and development of the students. The paper tackles my personal vision of myself as an early childhood educator. It discusses the factors that are considered to be essential in becoming a great teacher, which include the required training for the educator, the very definition of an early education, the model classroom, the materials and equipments for the classroom, and many others which are based on my personal point of view. On becoming a professional early childhood educator To become a professional early childhood educator is not an easy task since one needs to conform to the professional qualities that a great teacher should have. Among the professional qualities which are essential in becoming a great educator is the knowledge of the teacher regarding the subject matter that he or she will teach. It is not enough for a teacher to know his or her subject well. Rather, it is also important that he or she possesses the in-depth understanding of the discipline or lesson that he or she is teaching. Likewise, a teacher is to be considered great if he or she has the ability to relate and integrate other branches of knowledge to the lesson, subject or discipline that he or she is teaching. This means that the teacher should not be only limited to the topic that he or she is required to lecture during a particular day. For example, it is indeed advantageous to teach writing skills while at the same time teaching the values of preserving and conserving the environment. In this situation, the teacher is able to hit two birds with one shot. The teacher trains students on writing, which is one of the standards in the English subject, while he or she also integrates preserving the nature, which is a very good topic in Biology. Along with the mastery of the subject matter is the good facility of the teacher to lesson plan making. Since it is considered to be the backbone and soul of the class, the lesson plan is indeed important to assure that everything will go smoothly in the teaching and learning process. Hence, a teacher must always have a lesson plan in order to assure the success of the teaching-learning process. As equally important as the understanding of the teacher to the subject matter of the class, a great educator should also have the in-depth understanding to the most important factor in the teaching-learning paradigm – the learners. If a teacher does not have the full understanding on the growth and development of the learners, he or she will most likely fail in the teaching-learning process. For instance, to be able to become successful in educating the children, the teacher should know the different learning styles and habits of the students. Some students may learn easily with the use of visual aids; some may adapt quickly with the aid of real objects and models; and some may enjoy listening to sounds and music. It is important for the teacher to have the ability to classify the students according to their learning styles and habits since some of them maybe visual, realistic, auditory and the like. Furthermore, the teacher should have the needed knowledge regarding the different teaching methodologies and strategies to satisfy the unique needs of every learner in the classroom. Since different learning styles require different learning needs and strategies, a great teacher should have a full grasp of the different methodologies in teaching a lesson (Cole, 2008). For instance, visual learners learn best through the use of visual aid, realistic learners learn through the use of models and real objects, and auditory learners learn through the sense of hearing. In this case, the teacher should have the perfect timing and proper usage of the different methodologies and strategies on teaching the learners. A flash card, for example, is best for drill, mastery and memorization. Smartboard, on the other hand, is intended for interactive participation of the learners (Promethean, n. d. ). In relation, the Socratic Method is deemed best for initiating critical thinking among the students. Modeling, however, is ideal in assisting the students in the classroom activities like in the application and evaluation parts (Fathman & Crowther, 2006). Indeed, there are a variety of methods that a teacher can use inside the classroom. The teacher should only have the knowledge on the proper use and timing of these methodologies to assure the success of the teaching-learning process (Killen, 2006). Aside from the mastery of the subject matter and the knowledge on the learning styles and teaching strategies, a teacher should also have his or her own educational philosophy in order for him or her to understand the whole educational paradigm. It is important for a teacher to know the guiding principles that make up his or her total personality. Based on the different educational philosophies, a teacher may be considered as a realist, idealist, existentialist, and the like. A realist teacher uses real objects to transfer knowledge to the students. An idealist teacher, on the other hand, uses thought-provoking questions to initiate critical thinking among the students. An existentialist or constructivist, moreover, believes that practical application is the very essence of learning (Steffe & Gale, 1995). If a teacher has the knowledge regarding his or her own educational philosophy, he or she will be guided accordingly on his or her teaching methodologies and strategies while considering the learners’ various learning styles and habits. Lastly, to be able to become a great educator, a teacher must also be knowledgeable regarding the current events and advances that the modern world has to offer. Since education is described to be flexible, a teacher should know the latest trends that could help improve the teaching and learning system in the classroom. For instance, because of the technological advances that science has brought to us, most of the classrooms nowadays are using the Smartboard instead of the typical chalkboard or whiteboard. Since this technology brings comfort to the teacher and learners, it is advantageous if the teacher will use it as one of the teaching devices inside the classroom. Another example is the use of computer, LCD projector, PowerPoint and other media presentation, video, speech laboratory, Internet and many others. With the use of these technological advances, the classroom could serve as a comfort zone for both teacher and learners. Hence, on my perspectives, I need to possess the above professional qualifications in order for me to become a great early childhood educator. I must be trained on the mastery of particular subject matters, understand my students’ various learning styles and habits, understand the different teaching methodologies and strategies, know my personal educational philosophy, and discover the different technological advances in the field of education. My vision of what an early childhood education ought to be Aside from knowing the various students’ learning styles and habits and the different teaching methodologies and strategies, early childhood education for me also means knowing the very definition of Howard Gardner’s Theories on Multiple Intelligences (MI). Early childhood is considered to be the most critical stage in the life of every individual since it is said to be formative in nature. It is the stage where an individual learns everything in his or her life. Hence, it is very important that the teacher should know how to guide and assist the learners carefully and properly. It is not really enough that the teacher knows how to teach the learners to count, read, speak and write. The teacher must also know how to maximize the development of the learners into its fullest. One of the best ways to maximize the full development of every child in this generation is the consideration of the Theory of Multiple Intelligence. This theory states that every individual has his or her own intelligence based on their abilities and capacities. Based on this theory, learners may be categorized as visual-spatial, linguistics, bodily-kinesthetic, mathematical-logical, musical, naturalist, interpersonal and intrapersonal. Prior to the discovery of the MI theory, students’ intelligence is being measured by their mastery on reading and counting. Nevertheless, in the current educational set up of our country, intelligence is measured through the different dimensions of the skills and capacities of the students. For instance, a student who knows how to play a musical instrument skillfully may be considered as a genius in music. Likewise, a student who has an incomparable skill on word formation and sentence composition may be regarded as linguistically-gifted. Moreover, a student who draws or paints incredibly may be considered to be visually-intelligent. I do believe that this concept is indeed important in the early childhood education since it will help me in maximizing the skills and capacity of my students. As a great educator, I must let my students develop and progress all the aspects in their individuality in order for them to attain maximum early childhood education development. This practical application of the MI theory, furthermore, should be coupled with the different teaching strategies that will enhance each student’s intelligence. For instance, I could allow the linguistically-gifted students to play with word formation or word puzzle games in order to satisfy their needs as linguistics learners. More so, I could also let those who are mathematically-intelligent to solve problems and equations as part of their motivation or application and evaluation activities. The interpersonal-intelligent students, on the other hand, can have debates, group discussion and other activities which entail speaking and communication. Indeed, early childhood education is not an easy task in comparison to other levels of education. The teacher in this level, aside from serving as the â€Å"loco parentis† of the learners, should be intelligent, careful and wise in choosing the proper teaching methodologies to suit the various learning styles and multiple intelligences of the learners.

Liquidity Measurement Ratios

TESTS , the basic findings to be focused are the ratio analysis to generate company's profitability, liquidity and asset management. First of all let us focus on the liquidity measurement ratios that proves company's solvency In repaying debts and other liabilities. In comparison of 2013 & 2014, the Interpretation from current ratio can be drawn as higher the current ratio higher the capability of paying obligations. Here in our study the current ratio In 2013 Is less than 1 that Indicates the company has problems of paying.Comparatively In 2014 the ratio Is greater than 1 . The indication Is quite good. The quick ratio meets company's short term liabilities. The higher the ratio, higher the company's ability for repaying short term liableness. Here for both the year 2013 the quick ratio In associate with the current ratio Is almost zero. It has negative effect on company but for 2014 the quick ratio Is better. It Indicates company Is In good liquidly position and It has 2. 5 lulls a ssets to cover its current liability. Now In the phase of profitability analysis return on asset is better in 201 3 than 2014. E higher return on asset Shows Company earning more with less investment. If we look at the return on capital employed the 2014 data shows higher value than the 2013. It signifies company is employing its capital appropriately and generating shareholders value. From the above discussion we can conclude company's position from 2013 to 2014 is better irrespective of its solvency and capital generation as well as profitability growth. For forecasting companies income statement we can use few assumptions like revenue assumption,operating expenses, cost of revenue, operating margin assumption.By following the record for the past data the future income statement can be predicted. If we discuss them one by one we can have a clear idea. For revenue if we analyses the past year records it can be noticed its fluctuation year by year. In 2012 the company having higher position in revenue than its position from 2013 & 14. By observing the operating expenses we can have the higher data in 2014 than 201 3 and in 2012 the lowest data. The operating expenses shows in which area the company can curtail its expenses before damaging the company situation.