How to Write a Research Paper Essay

â€Å"This should be sent to a journal† â€Å"Very good work, but I’m not sure why Alan Bundy hasn’t written this? † Anonymous review: â€Å"Clearly the author fails to understands Walsh’s previous work on this topic† †¢ 1st Lesson †¢ Don’t lose heart †¢ Even if you do everything right, reviewing is imperfect Good papers will be rejected But try to learn from your knock-backs! †¢ †¢ Why you? †¢ Academic career †¢ Publish or perish †¢ Have an impact †¢ †¢ Communicate your results Many have not had the impact they deserve for being bad writers †¢ Writing is fun! Outline †¢ How to get your paper rejected. There are many traps even experienced researchers make Myself very much included †¢ †¢ Hints about how to write a paper †¢ Writing is a craft not a science! How to be rejected †¢ Submit over-length †¢ Blind man: send in 7 pages even though the instructions clearly say 5 Once they see quality of work, they’ll be pleased you sent in more material †¢ How to be rejected Submit over-length †¢ †¢ Diplomatic immunity: put extra 2 pages in appendix Appendices clearly don’t count Similarly, bibliography doesn’t count †¢ †¢ How to be rejected †¢ Submit over-length †¢ LaTeX hacker: †¢ †¢ †¢ change from 11 to 9 point font squeeze inter-line space †¦ †¢ No one will ever notice How to be rejected †¢ Submit late †¢ †¢ †¢ Deadlines are meant for everyone else Review schedules have plenty of slack Your paper is worth the wait! How to be rejected †¢ You don’t have room for space wasters like: †¢ Motivation, Background, Related work †¢ Why do review forms always have these on them anyway? How to be rejected †¢ Annoy reader/reviewer †¢ †¢ †¢ †¢ Proof is trivial, when it isn’t Prove the trivial Fail to cite their work Only cite yourself How to be rejected †¢ Annoy reader/reviewer †¢ Don’t bother to spell check †¢ What do computers know about spelling anyway? Use all the old cliches †¢ â€Å"There has been a lot of interest recently in global constraints. † How to be rejected †¢ Annoy reader/reviewer †¢ Be pompous, boring, †¦ †¢ This is science not literature guys, who said it should be fun? †¢ Be overly formal †¢ Theorems and formulas add weight How to be rejected †¢ Annoy reader/reviewer †¢ Make them really work †¢ After all, these are dif? cult concepts and it took you some time †¦ †¢ Ignore reviews †¢ Just keep sending paper in, eventually it will be accepted How to write a paper †¢ Hints about how to write †¢ †¢ †¢ Preparation Writing itself Ethics Preparation. Read, read, read! †¢ To learn how to write, read a lot †¢ I spend over 20% of my time reading †¢ 1 day/week in library Read, Read, Read †¢ Related literature †¢ †¢ †¢ So you can cite it So you don’t re-invent wheels So you know what others think are important research questions Read, Read, Read †¢ Other conference/journal papers where you intend to publish †¢ †¢ So you learn the â€Å"house† style So you can place your work within the bigger picture So you learn how to ask good questions †¢ Read, Read, Read †¢ Any sort of literature †¢ Magazines, novels, biographies, †¦ †¢ Writing is a skill, learn from others †¢ I read approx one novel/week as a way of trying to learn how to write And I have the luxury of writing in my own language! †¢ Review, Review, Review †¢ Review as much as you can †¢ †¢ †¢ So you see good/bad writing So you see the newest results (but see ethics) So you ask yourself good questions †¢ What is the contribution here? What are the weaknesses? †¦ Write, Write, Write †¢ The best preparation to writing is to write †¢ †¢ Writing gets easier the more you do it Writing is easier if you’ve drafted much of what you already need Writing is the best way to organize your thoughts Writing is a good way to record what you have done. †¢ †¢ Writing †¢ Work out the timetable †¢ †¢ †¢ Rushed papers frequently rejected Late papers are almost always rejected If you always write to deadlines, writing will seem more painful than it is Writing †¢ Work out the message †¢ You should be able to convey this in one sentence †¢ â€Å"We propose a new global constraint, provide a ? ltering algorithm and show it useful on some standard benchmarks† Writing †¢ Work out the message †¢ You should be able to convey this in one sentence †¢ â€Å"We identify an important class of symmetry, and show how to break it† †¢ Write to the message! Writing †¢ Distribute the work †¢ †¢ Play to your strengths If you have a native speaker, have them write intro/conclusion †¦ †¢ Write to length †¢ Brutally cut papers are frequently rejected Writing †¢ †¢ Structure paper before you write it I write template for paper with sections and subsection headings ? rst †¢ Intro, Background, Theoretical results, Empirical results, Related work, Conclusions Writing †¢ †¢ Start where you are most happy Often write from the middle outwards †¢ Theoretical results, Experiments, †¦ , Conclusions, Introduction, Abstract Writing †¢ †¢ Rule of Three Say everything 3 times! †¢ †¢ †¢ Introduce idea (introduction) Develop idea (body of paper) Summarize result (conclusions) †¢ But don’t copy verbatim the same text! Title †¢ Make it meaningful and brief †¢ †¢ Don’t make a joke Remember someone reading reference needs to be able to work out likely contents Good: the TSP phase transition Bad: Easy Problems are sometimes Hard †¢ †¢ Abstract †¢ Executive summary †¢ Try for one sentence or so on: †¢ †¢ †¢ †¢ Motivation Method Key result Conclusions Introduction †¢ †¢ †¢ †¢ What is the problem? Why is it interesting? What are your contributions? What is the outline of what you will show? Introduction. †¢ Lure the reader in a with a good ? rst sentence †¢ Bad: There has been a lot of work recently on phase transition behaviour†¦ Good: Global constraints are central to the success of constraint programming†¦ †¢ Background †¢ Often need to set scene †¢ †¢ †¢ De? ne formalism Get reader up to speed Identify research problem Body of Paper †¢ †¢ †¢ †¢ Derive theoretical results Propose new algorithm Describe system engineered †¦ Results †¢ Bullet proof paper †¢ Theoretical results †¢ Experiments only provide a limited view †¢ Experimental results †¢ Theory doesn’t show if results are useful in practice. Related work †¢ Has many purposes †¢ †¢ †¢ You give proper credit to prior work You are not re-inventing wheel You can compare what you do with what has been done before Conclusions †¢ †¢ Remind reader of what you have done Place work in wider context †¢ â€Å"What general lessons might be learnt from this study? † †¢ Flag all the exciting open research directions Acknowledgements †¢ Thank all who have helped you †¢ Provided code, data sets, †¦ †¢ Thank ? nancial sponsors Writing †¢ Keep it simple! †¢ †¢ †¢ †¢ Active, not passive Present, not past or future Long words Short sentences Writing †¢ Avoid temptation to include every result you have †¢ †¢ †¢ Paper needs to be coherent Paper needs to be understandable Many papers are rejected for having too many results! Ethics of Writing †¢ †¢ †¢ †¢ Authorship Citation Submission Publication Authorship †¢ Who should be an author? †¢ Anyone who has made a signi? cant contribution May not have written any text! Always err on the side of caution †¢ †¢ Authorship †¢ Who should be an author? †¢ †¢ †¢ Ask! You’ll be surprised how often people refuse You can be sure they’ll not work with you again if they feel they should be Authorship †¢ Should my advisor be an author? In ? rst few years of thesis, probably yes .. Once you graduate, you should (be able to) write papers on your own Again, ask! †¢ Citation †¢ Cite all relevant work †¢ †¢ †¢ Reviews always ask about Related Work You’ll want them to cite you It’s central to the scienti? c method †¢ We stand on the shoulders of others Citation †¢ Do I cite myself for a blind review? †¢ †¢ †¢ Yes! You must credit all previous work Either cite [Author, 2004] Or write â€Å"As Walsh has shown previously [Walsh 2004] †¦ † Submission †¢ Can I submit to multiple conferences? †¢ What’s the deal with the disclaimer (†This paper is not under review ..†)? †¢ Can I submit to a journal immediately? †¢ †¢ No hard and fast rules My rule, once reviews are back and paper is effectively in press †¦ Publication †¢ Can I publish my conference paper as it is in a journal? †¢ Probably not, even though conference is not archival Most journals ask you to extend conference paper substantially †¢ †¢ Proofs, more experiments, †¦ Final words †¢ It takes time to learn how to write †¢ Don’t be put off if at ? rst your have papers rejected All of us have papers rejected †¢ †¢ Spend time learning how to write †¢ It will be worth the investment.

capone essays

capone essays Alphonse Capone And His Rise To Power During the Capone era many mobsters were in power. As Al Capone grew, he began to associate with many different bosses and was in the neighborhood with many mob run gangs. After being involved and associated with these gangs, Capone then joined one, which just so happen to be run by Johnny Torrio, mobster to become leader of the underworld. There were many influences that helped Capone grow and gain until his rise to power as Chicagos most notorious mobster. One of the most common fictions is that like many gangsters of Capones era, he was born in Italy. This is untrue, he wasnt born in Italy but was born in New York(Bardsley 1). Alphonse Capone was born in Brooklyn, New York, in 1899, of an immigrant family (Al 2). Gabriele Capone, Al Capones father, was one of 43,000 Italians who arrived in the United States in 1894. He was a barber by trade and was one of the few who could read and write his native language. He was from the villa of Castellmare di Stalia, sixteen miles south of Naples (Bardsley 3). Capones mom, Teresina Capone, came to America with her two-year-old son Vincenzo and infant son Raffaele (historical 1). In May of 1906, Gabriele became an American citizen (Bender 26). Al Capone quit school after the sixth grade and associated with a notorious street gang. Becoming accepted as a member. Johnny Torrio was the street gang leader and among other members was the great Lucky Luciano (Al 1). As Capone grew, Torrio gave him more responsibility and Capone soon became apprenticed by him. On December 18, 1918, Capone married at the age of 19, to a 21 year old Irish girl names Mae Coughlin. A short time later Albert Francis Capone was born to the couple (Bardsley 8). At the same time this was going on, in New York Johnny Torrio moved all of his operations to Chicago. Torrios prospects in New...

Banning Smoking in public places

Banning Smoking in public places Banning Smoking in public places Have you ever stopped to think about the dangers of smoking? Did you ever put in your consideration about other people who are affected by your smoking? Many people think that smoking gives them the feeling of satisfaction and happiness. Other people thinks that smoking makes the to calm down when they are angry, but all of this is nonsense. Smoking is a picked up as a habit by the youth in an unusual way. This habit risks their life and makes them prone to dreadful diseases. So if you are keen to kill yourself, then it’s your own choice, but, your freedom ends when other people’s freedom begins. Smoking is a very dangerous activity done by most of the people around the world which causes several health, environmental, and social problems. As a result, the WHO decided to pass a law to prohibit smoking in public places to protect people and the environment from the dangers of smoking. Heavy smokers are likely to health problems which the y can’t figure it out until it reaches a late stage. Researches made by scientists proofed that tobacco is one of the most addictive substances on earth. Every cigarette a smoker smokes supplies the body with great amounts of carcinogen and hazardous chemical substances. â€Å"A heavy smoker, who usually consume from 1 to 2 packs of cigarettes per day inhales 150,000 dose of poisonous smoke yearly.† [1]These Toxic compounds are formed when tobacco reacts with fire. Therefore Nicotine and the other dangerous chemicals formed while smoking are the most harmful things in cigarettes which causes severe health problems. Another Dangerous health problem caused by smoking is Lung Cancer. This is because cigarettes contain over 80 different cancer-causing substances. Scientists showed that these substances could damage the body’s DNA and change their characteristics. This process leads the cells to grow and multiply out of control causing blockage in vital areas in the lung. A smoker could avoid all of these problems and live at ease just by giving up smoking. The pollution caused by cigarettes does not stop in our bodies or the air; it also affects the land we live on and the water that we drink. Millions of cigarette butts are thrown onto the ground every day. They finally end up in the rivers and lakes where fish and animals -by mistake- eat them and quite often die from it. The rest are left on the ground to decompose which will take an average of 25 years while all of the chemicals and additives leach into the ground and pollute the soil and the plants. If you are going to smoke please consider this information before your throw your cigarette butts on the ground. It looks unattractive, it is a major fire hazard in dry weather, and it is extremely harmful to the environment. Another impacting aspect of cigarettes is in producing them. The land used for growing the tobacco all over the world could be used for planting trees or food for starvin g children in the 3rd world’s countries. Tobacco plants are often sprayed with great amounts of harmful pesticides and chemicals as tobacco is very fragile plant and likely to pick up disease. A lot of trees are also used in producing and packing cigarettes. They use 4 miles of paper an hour just for rolling and packaging cigarettes. Every 100 cigaratte produced waste in the other hand a tree. The trees used in the cigarettes could be filtering out the pollutants found in the air instead of being chopped down for manufacturing a new cigarette.

MANAGING AND LEADING STRATEGIC CHANGE Assignment

MANAGING AND LEADING STRATEGIC CHANGE - Assignment Example In the next one hundred years, advancements in information technology and communication promise to transform the business landscape in a significant manner. As a result, the success of managers will depend on their ability to identify the skills needed to thrive in a changing business landscape and taking the necessary steps to acquire them (Quast 2011). The paper has adopted a broad approach to the issue. The move is influenced by the realization that changes in the business environment affect all the industries. Consequently, the best way to have a significant impact in the society is to evaluate the issue in a manner that is useful to a broad section of business leaders. An evaluation of the society reveals key trends influencing the change landscape. In this section, those trends will be addressed. In addition, it is necessary to address the best way for business managers to respond to these changes. The first trend involves the creation of a global village. The current physical boundaries are bound to be overwhelmed by the borderless internet. A significant drop in the cost of computing devices and bandwidth has led to a significant increase in the number of internet users. Prominent individuals and established organizations have joined forces to increase the adoption of the internet. For example, the founder of Facebook, Mark Zuckerberg has created internet.org in an effort to get all people online (Eugene 2014). Should such efforts achieve a modest result, then a large part of the world will have access to the internet. Business organizations would have the opportunity to communicate to consumers from different parts of the world through social media platforms. Similarly, they will be able access a large market through the adoption of e-commerce. However, the negative consequences involve increased competition among businesses. Furthermore, the cost of starting a business that can disrupt established

Technical Writing Essay Example | Topics and Well Written Essays - 250 words - 1

Technical Writing - Essay Example It is threaded to attach to the housing and has a  ¼Ã¢â‚¬  hole in its center to slide over the shaft. A 1/8 inch hole in the side of the cap allows air to enter the housing. The toe plate, fitted to the barrel, allows the user to stand on it while operating the pump. The plunger consists of a rod, handle, and diaphragm. The rod is  ¼Ã¢â‚¬  x 16  ½Ã¢â‚¬  long and threaded at both ends. It has a 6† wooden handle, threaded onto its top. The diaphragm, a leather washer, is secured to the lower end of the rod by two  ¼Ã¢â‚¬  nuts on either side. The 18† hose screws into the barrel housing. The locking clamp nozzle is inserted into the hose end and is secured with a 1/8† metal band. The thumb chuck facilitates quick release for regular and high-pressure use. The user can clamp the hose nozzle onto the filler stem of the utility to be inflated, stand on the toe plate, and pump the plunger. If the item to be inflated is a ball or raft, the operator has to first insert the filler needle into the nozzle clamp, moisten the needle and insert it into the navel of the ball or raft. Then, standing on the toe plate, he or she can pump the plunger up and

What is steven pinker's response to media critics who are concerned Essay

What is steven pinker's response to media critics who are concerned about the harmful effects of consuming electronic media do you agree with his argument why or why not - Essay Example Currently, since many have accused new media for lowering intelligence, the level of since should then be reducing. On the contrary, the quality of science has been increasing because scientists are making use of new media. Similarly, he argues that other activities related t the human mind such as philosophy and cultural criticisms continue to flourish. Pinker further responds to the critics of new media by pointing out that experience does not necessarily shape the brain because the brain itself is not â€Å"a blob of clay.1† The brain does not necessarily copy the qualities of whatever it consumes, and therefore the effects of new media will not be as huge as implied by many. Instead of bemoaning technology, Pinker suggests that people should look for ways of exercising self control when using these new media. This will help encourage intellectual growth. Having read the article by Pinker, I agree with his arguments relating to the new media technologies. First, new media technologies have helped increase intellectual depth by allowing for multiple approaches to teaching and learning. This exposes individuals to various forms of information from a variety of sources, which makes people smart. As a student, I have benefited from these new technologies and this has greatly enhanced my knowledge in various fields. For instance, through these technologies, I am able to supplement class material with online materials obtained through search engines such as Google. As noted by Pinker, these technologies help us search and retrieve information online using tools such as social media and e-books. As knowledge continues to increase, there is the need to have tools that help in the effective retrieval, processing and storing of such information. Pinker rightfully argues that our brain power does not increase with increasing knowledge, and ther efore such tools come in handy. By sitting behind a computer for instance, one is able to obtain vast volumes of information

Strategic Accounting for Decision Making

Strategic Accounting for Decision Making Super Service Mini Market. Contents (Jump to) Abstract Chapter 1 – Introduction Chapter 2 – The Mini Markets Chapter 3 – Conclusions and Recommendations Tables Abstract One of the key factors in achieving bottom line performance in any business enterprise is a complete understanding of how controlling costs contribute to the attainment of profitability. Walters and Giles (2000)[1] point out that managers who exercise â€Å"†¦flexibility in timing of decisions†¦Ã¢â‚¬  provide themselves with options in equating the viability of opportunities. The utilization of strategic accounting in decision-making represents a departure from past accounting practices whereby it was used to predict fiscal performance and then report on what was achieved. Today’s accounting theory sees this function as an ongoing active component in business operations. The proper utilization of varied accounting principles permits business owners and managers to utilize past results as a foundation for predicting future performance as well as the performance for the addition of new product lines. Horngren et al (1997)[2] indicate that effective planning along wit h effective control represent critical factors in the achievement of business objectives. They go on to state that through effective planning goals are selected with more care and input and that the achievement of goal objectives calls for the utilization of effective controls. The introduction of a new section in a ‘mini market’ represents an application of the foregoing whereby the employment of ‘strategic accounting for decision making’ is a process by which the business can be evaluated from differing operational perspectives. The foregoing setting shall be utilized to explore and pose solutions and answers to business conditions and questions with respect to varying business decision-making areas within this setting. Chapter 1 – Introduction The Setting An entrepreneur in South Wales postulated that the establishment of a mini market selling a limited variety of varied food items would be able to establish a foothold and survive in a competitive environment that included major supermarkets, Tesco – Safeways, Asda along with other outlets. The main theme for the foundation of this enterprise was based upon offering consumers ‘convenience’ as well as ‘quality service’ in an establishment where they could purchase either a single or multiple items quickly. The foregoing concept proved successful, as this entrepreneur was able to add three more mini markets in the area. And success brings with it the need to innovative, improve operations and seek areas of opportunity to continue growth. In order to be successful when a business goes through expansion an entrepreneur needs to evolve into a professional manager and understand not only how to delegate, but how to lead as well as communicate and plan. And since sales and profitability are the barometers by which business is measured, the importance of being able to forecast revenues and expenditures, identify probabilities, analyze operations, and control costs are key components of strategic accounting. The foregoing principles became apparent as a result of attending a University course for ‘Budgetary Planning and Control. In order to develop a more sophisticated and effective system, the assistance and input of the managers of the stores was not only an necessary component, it was vital in gathering information as well as insight on the individual operations. Simons (1987)[3] emphasizes that a ccounting represents an informational as well as control mechanism that managers must utilize to understand the varied components of their business and mold their accounting systems in terms of information gathering and construction, to fit the needs of the entity. Background Facts and Factors It was noticed that one of the store managers, located in Aberdare, was committed but lacked the expertise to functionally participate in the formal ‘Budgetary Planning and Control’ system that was being implemented. As a result is was agreed that the company would pay for this manager to attend a course conducted at the ‘Glamorgan Business School Weekend MSC Accounting programme’. At a meeting that called together all of the store managers it was explained that hence forth each store would be rated and evaluated on its individual performance rather than the prior group consolidation basis. This entailed each manager producing a yearly budget for their outlet in consultation with their department managers to generate figures for each retail area. The overall line management organizational structure of the four mini markets is as follows: Table 1 – Organizational Structure Managing Director Newport Penarth Cowbridge Aberdare Each manager was directed to compile the following: ‘Profit and Loss Account’ for their individual mini markets for the period ending 31/21/04, a breakdown of staff salaries, employee composition by mini market section, percentage of floor space allocated to sections, asset value of each cost center within their mini markets, and, a Forecast of Profit and Loss for the six month period 01/01/05 through 30/06/05 The foregoing produced an interesting response from one of the department manager of General Groceries at the Aberdare mini market. The analysis of floor space in that section found that there was under-utilized space that could be put to better use. The manager had conducted some research and uncovered that there was no location in Aberdare where one could have photographs developed or enlarged. The idea was broached with the store manager and after gathering of some additional information regarding the cost of film it was included in reports to be presented at a meeting of managers and the owner. These were to consist of the following: A comprehensive comparison of the Aberdare and Penarth mini markets that includes their relative strengths as well as weaknesses. An analysis of the profitability of the profit centres in Aberdare. Because each mini market was henceforth to be operated as individual business entities, options as well as constraints with regard to raising capital to expand operations at the Aberdare location also were to be included. Budgetary planning and control was delegated to the manager of the Penarth mini market. The foregoing was based upon the fact that all managers had attended a seminar on this subject matter. Proposals for new revenue sources. Report on ‘working capital management’ emphasizing debtor control and the lack of a link between it and profit / cash flow. Presentation of the Forecast Balance Sheet and Profit and Loss Account for the Aberdare Super Service mini market in 2005. Chapter 2 – The Mini Markets 2.1 A comprehensive comparison of the Aberdare and Penarth mini markets that includes their relative strengths as well as weaknesses. In developing a basis for comparison of the Aberdare and Penarth the constant that is attributable to both locations is the general layout of the locations and organizational style. As shown by Table 3 the Penarth mini market does not have a sales area devoted to ‘alcoholic drinks and cigarettes’ as well as a separate defined space for the ‘administrative office’. And while the specifications do not provide information on this point, the allocation of 50% of space in the Penarth mini market to ‘stores’ would seem to indicate that this area also is utilized for administrative functions. The other difference in general layout between the two subject locations is the absence of ‘alcoholic drinks and cigarettes’ section at the Penarth mini market. As these products represent traffic builders as well as profitable items, alcoholic drinks at the Penarth mini market they are assigned to the ‘general groceries’ area for alcohol ic drinks and most likely checkout location for cigarettes. This aspect indicates a weakness in the Penarth mini market as the sales of alcoholic drinks and cigarettes contributed 7% to revenue. Table 2 Organization of Aberdare / Penarth Mini Markets The allocation of 50% of floor space to ‘stores’ in the Penarth mini market represents a sizeable amount of area devoted to a non-sales function and would seemingly create a more cluttered layout for the remaining departments. For consumers accustomed to the spacious layout of major supermarkets such as Tesco – Safeways, and Asda the loss of floor space at Penarth as well as definitive section for ‘alcoholic drinks and cigarettes’ could negatively affect sales performance. However, the operating profit as shown by Table 4 for both locations is extremely close, recording 19% for Penarth and 17.4% for Aberdare. Table 3 – Financial Comparisons for the Penarth and Aberdare Mini Markets Penarth Aberdare 2.2 An analysis of the profitability of the profit centres in Aberdare In calculating the profitability of each department at the Aberdare and Penarth mini markets, areas 3 (stores) and 7 (administrative office) need to be removed in order to calculate the relative profitability of the remaining sales areas. The calculations relating to the aforementioned were derived from Table 5 below. Table 4 Organization of Aberdare / Penarth Mini Markets Clearly, the stores (3) and administrative office (7) do not contribute to sales, and thus are cost expense areas. The following Table 6 distributes gross profitability against sales departments. An area that stands out in the analysis of these two locations is that Penarth has 50% of its available space devoted to ‘stores’ a non-sales area. In contrast, Aberdare devotes just 22% of its available space to this department (stores) and another 5% for administrative function thus losing just 27% as opposed to 50%. The percentage of profitability figures for Penarth sales sections double as a result of deducting the 50% allocated to ‘stores’. By comparing the two mini markets in this manner it is apparent that the Penarth mini market has a higher ratio of sales percentage attributable to the departments utilizing the remaining floor space. The largest discrepancy occurs in the frozen food section which is the third most profitable department at Aberdare ( £47, 387.5) as well as ranking third in terms of sales ( £174,375) behind general groceries, which ranks first in terms of sales ( £465,000), and profits ( £136,260), and dairy products which ranked second ( £348,750 and  £124,775 respectively). Table 5 Percent Profitability of Aberdare and Penarth Sales Areas In equating the percentage of sales attributable to each department at the Aberdare mini market, stores (3) along with the administrative office (7) were eliminated as these represent expense (support) functions. In so doing the percentage of sales differs from the percentage of space allocation in reaching this calculation. Table 6 Comparison of Area Percentage and Percentage of Sales – Aberdare Table 7 Overhead Expense and Net Profit Allocations at Aberdare As one of the points that were mentioned in the meeting of all mini market managers, any activity(s) that was producing a loss was to be discontinued. The preceding directive calls into question the ‘stores’ department at the Penarth mini market. At 50% of the available floor space allocation for that section is grossly out of line with the space allocated at Aberdare at 22%. Interestingly, the Penarth mini market does not indicate an allocation for an administrative office while Aberdare has a specific space for this function at 5% of floor space. As the directive indicated any activity that generates a loss is to be eliminated, the 5% allocated for the administrative office at Aberdare needs to be discontinued. The positioning of the stores department as well as the administrative office at the rear of the store means that existing floor space for dairy products as well as a portion of general groceries could be expanded from the 5% that will become available. Since th e subject of adding a film developing department was broached, the utilization of the added 5% in floor space will be covered in a later section. As administrative functions represent desk space for a computer, files, printer, telephone and allied equipment a small segment of space in the stores area will be utilized for this function. The Penarth’s stores allocation needs to be reduced to a percentage that approximates Aberdare’s 22%. This would open up 28% to be devoted to profitable sales such as diary products and general groceries, significantly expanding these sections as well as providing additional space for small increases in the other departments, fresh meats – frozen foods and space for alcoholic drinks and beverages which is completely missing from the Penarth mini market. 2.3 Because each mini market was henceforth to be operated as individual business entities, options as well as constraints with regard to raising capital to expand operations at the Aberdare location also were to be included. Options for raising capital at each mini market are governed by prudent business practice. The calculation of factors such as ‘interest cover and gearing provide guidelines by which to operate in constraining the raising of capital beyond acceptable levels. Interest Cover represents an important financial variable for business entities in that it provides a gauge concerning the interest paid on the businesses borrowings as measured against its operating profit (HM Revenue Customs, 2005)[4]. This figure is arriving at by dividing the operating profits of the mini market by the interest paid during the same fiscal period. The preceding ratio illustrates the relationship of gearing with respect to the profit and loss. Simply stated, ‘gearing’ describes the debt compared with the mini market’s equity capital (Randall, 2003)[5] Table 3 – Financial Comparisons for the Penarth and Aberdare Mini Markets Penarth Aberdare 2.4 Budgetary planning and control was delegated to the manager of the Penarth mini market In fulfilling this aspect of the directives discussed in the manager’s meeting the balance between improving operational performance through decision making precedes budgetary planning as the direction and changes to be employed must first be decided upon and all impacting variables considered. One such example is the allocation of space at the Penarth mini market whereby the stores department occupies 50% of available floor space. The decision making process in this instance revolves around how to reapportion space and to what departments to maximize the return. Another decision-making process entails the introduction of film processing at the Aberdare mini market and the allocation of resources as well as space based upon projections and market research. Decision making entails utilizing a checklist of steps to assist in arriving at the most viable selection based upon a consideration of factors, facts, influences and alternative options. The following are decision-making procedures to aid in determining what courses of action to take: Pareto Analysis This technique helps to select the most effective changes through following the courses of action that will yield the largest benefits. The technique entails listing the changes that could be made and grouping them into changes that are related. The list items are scored by the basis of profit, customer satisfaction or other titles basing the scores on the profit generated or reduction in complaints, to utilize and example of the two possibilities indicated. In this manner attention is paid to those items with the highest scores (Reh, 2004)[6]. Paired Comparison Through this technique the importance of options that are relative to each other is worked out. The methodology aids in setting priorities when resources are subject to conflicting demands. Placing options on a grid permits the varied options to be compared and then numbered ranging from 0, representing no difference, through 3 which represents major difference(s) are assigned. These values are converted to percentages of the total score (Marsh et al, 2003)[7]. Grid Analysis The utilization of a grid analysis is employed when there are a number of good possibilities or alternatives. The list of options is placed into rows and factors are put into columns. The relative importance of factors comprising the decision is worked out and shown as numbers. These are utilized to apply varying weights to preferences through the importance of the factors. If this is not apparent then ‘paired comparison analysis is utilized (Olsen et al, 2002)[8]. Decision Trees This time proven method begins with the decision that needs to be made which is drawn as a square. Lines emanating from this square are drawn to the right for every possible solution with the explanation written on the line. The end of these lines considers the results and if it is not certain a circle at the end is used to designate this with squares used for decisions. The process is continued until as many possible outcomes as can be thought of are considered (Monahan, 2000)[9]. PMI The Plus-Minus-Implications technique weighs the pros as well as cons of a decision. The process entails utilizing a table with the headings ‘Plus-Minus-Implications’ where one writes the positive (plus), negative (minus) and possible outcomes (implications) of taking a particular course of action (Hennen, 2004)[10]. If the decision is not obvious after the preceding then scores are applied in a subjective manner to complete the exercise. Force Field Analysis This looks at all of the forces as well as pressures for as well as against change. The process looks to strengthen those forces that support the decision and weaken the impact of those forces in opposition. The forces representing change are listed in one column, with those against change listed in the other, then a score is assigned from 1, representing weak, to 5, representing strong are used (Lewin, 1951)[11]. Six Thinking Hats Looking at a decision representing all the possible points of view is the basis for this technique. The method forces thinking outside of habitual styles and employs emotional, creative, intuitive, creative as well as negative views so that resistance to change and other factors are considered (de Bono, 1999)[12]. Cost/Benefit Analysis This relatively simple method entails adding up the relative value of a course of action’s benefits and then subtracting the costs that are associated with it. These costs may be one time or ongoing. Time is factored into the equation by looking at the period required for payback or breakeven as well as the costs (risks) involved (Gramlich, 1981)[13]. Budgetary planning represents actions and activities undertaken by a company over a specified period of time whereby the costs and results are contained in forecasts and projections that consider the factors resulting from the decision making process to arrive at the courses of action (Otley, 1978)[14] ). While decision-making is utilized to arrive at the answers or solutions, budgetary planning uses elements that have already been decided upon and worked into a coherent plan. Decision-making represents the phase when possibilities are considered, whereby budgetary planning entails utilizing elements that are parts of the overall plan for the business entity, both new as well as existing. 2.5 Proposals for new revenue sources The manager of the Aberdare mini market was approached by one of the departmental managers who suggested that an unutilized space in the General Groceries section could be used for photograph development, enlargement, etc. The manager presented the following facts to support the recommendation: Equipment utilized in the process of developing and enlargement cost  £18,000 with a useable life cycle of three (3) years. Operation of the service would entail hiring an additional employee at  £15,000 per annum. The cost of photographic paper would total  £0.75, and would represent 36 prints per sheet. The cost of chemicals to develop 36 prints would total  £0.40 It was suggested that a good marketing promotion would consist of giving customers a free album with each roll of film that was developed. The cost of each album was presented as  £0.80. Competitive pricing put the figure for developing 36 prints at  £5.50. In order to retain customers it was recommended that an offer of a free roll of film be provided customers for each roll brought in for developing. Film could be obtained from Fuji at  £0.75 per roll. In conjunction with the foregoing the manager of the Aberdare mini market prepared a demand forecast representing film development for the years 2005 through 2007: Table 8 Demand Forecast for Films Developed 2005-2007 Year 2005 2006 2007 Films Processed 11,000 12,500