Chromatography Types Or Techniques - 993 Words

Chromatography – Types or Techniques Ravina Pandita Department of Biotechnology, Deenbandhu Chhotu Ram University of Science and Technology, Murthal, India Email: ravinapandita@gmail.com Abstract: Chromatography is a technique which is used to separate different type of mixtures on the basis of some specific property. The property may be charge, size, hydrophobicity etc. It can be used to prepare small quantities of material by analysing them and purifying them. It is the most widespread and versatile technique used for separation of small quantities of material. This review paper after taking into consideration some major studies provides a brief knowledge about Chromatography, steps involved in chromatography and various techniques of chromatography by separation techniques. Four types of chromatography is discussed, in which separation of mixture is done on charge, size, hydrophobicity and pressure.These four types are most commonly used for separation of biotechnology products at a large scale. Chromatography is a vast topic, through this paper we focus on just the part related to separation of small quantities of mixtures. Study of chromatography on the whole is beyond relevance here. Keywords: Chromatography, Separation, Mixtures, Techniques, Types, Molecules, HPLC, Charge, Size, Hydrophobicity, Purification Introduction: Mixture consists of different materials which move with different speeds thus causing them to separate from each other. In a basic chromatographicShow MoreRelatedGas Chromatography And High Performance Liquid Chromatography1351 Words   |  6 PagesIntroduction: 3 Gas Chromatography (GC) 3 Gas- solid chromatography 3 Gas-liquid chromatography 3 Advantages: 3 Disadvantages: 3 High performance liquid Chromatography (HPLC) 4 Advantages: 4 Disadvantages: 4 Part B: 5 Introduction 5 References 6 Part A: Introduction: Forensic Chemistry involves a variety of different techniques in which have the ability to analyse samples found on crime scene, one set of techniques is that of chromatography. Chromatography is a process commonlyRead MoreChromatography : A Laboratory Technique1629 Words   |  7 PagesIntroduction Chromatography, which was originally discovered and developed by Mikhail Semenovich Tswett in the early 1900s, is a laboratory technique used to separate and distinguish between components of a mixture. The various components of a sample mixture are known as analytes. Chromatography was originally used to separate the various molecules that make up plant pigmentation. Because these components, carotenes, chlorophyll, and xanthophylls, are different colors, the separation of them isRead MoreLab 04 - Chromatography and Ionic vs Covalent Bonds1417 Words   |  6 PagesStudent ID: 4593119 Date: 7 Dec 2014 Course and Section Number: SCIN131 A004 Fall 14 Lesson 4 Lab: Chromatography and Ionic versus Covalent Bonds PART 1 Begin by viewing the following Thinkwell video 15.1.3   CIA Demonstration: Chromatography After you watch the above video, answer the questions below in sufficient detail: (a) (3 pts.) This video discusses 3 different types of chromatography. List each one mentioned, and describe their differences in as much detail as possible (your pointsRead MoreThe Effects Of Color Additives On Food Color1561 Words   |  7 Pagesloops over, bland, naturally colored cereal. Chromatography is the term for the laboratory techniques used in the separation of mixtures. The mixture is dissolved in a fluid, which is called the mobile phase. The mobile phase carries the mixture through a structure holding another material, which is called the stationary phase. The various components of the mixture travel at different speeds, which causes them to separate. Chromatography is technique generally used for chemical analysis in scientificRead MoreInvestigating The Substances Of Water Chromatography1350 Words   |  6 Pageswhich toxic ions might be present in a sample. Chromatography is one of the first tools used in such situations. In this technique, many types of mixtures can be separated into the component pure substances; by comparison to a standard sample, each component substance can also be tentatively identified. Many varieties of chromatography exist, each one designed to separate specific types of mixtures. The common feature of each type of chromatog raphy is that a mobile phase (a liquid or gas) is pushedRead MoreExperiment Chromatography : Using The Concentration Of Compounds And Helps Identify The Substances Within It1417 Words   |  6 PagesChromatography Different types of Chromatography Paper chromatography Paper chromatography is a method of testing the purity of compounds and helps identify the substances within it. Using the paper chromatography is a useful and simple technique as it is relatively quick and requires small quantities of material. Paper chromatography separates colours, this also happens in the thin layer chromatography. Using the paper chromatography method, substances the distribution between stationary phase andRead MoreTechniques Used By Analytical Chemist For The Creation Of Ions From A Sample1454 Words   |  6 Pages Electrospray is the technique that is used by analytical chemist for the creation of ions from a sample. The technique uses electricity to form an exceptionally fine liquid aerosol. Other techniques that were used before electrospray used gas to form these aerosols for analyses. Electrospray is particularly useful over using gas because it is a soft ionization technique. Soft ionization techniques ionize the sample with minor fragmentation of the molecule, giving an observable molecular ion forRead MoreThe Light Energy Absorbed By Colored Compounds1429 Words   |  6 PagesExperiment 4.1, dilutions of PNP are prepared, and the Bradford Method was used to measure protein concentration. There are different types of chromatography, and we would be using gel filtration and affinity. Chromatography is defined as the separation of molecules based on properties such as molecular mass, charges or solubility. In Experiment 5.1, gel filtration chromatography was used to separate molecules based on their molecular mass. The stationary phase in the column contains tiny pores, those thatRead MoreDetection or Identification of Trace Amounts of Explosives1624 Words   |  6 PagesThe detection and/or identification of trace amounts of explosives. The review of each method should include a description of the way the method works and the advantages and drawbacks of the technique. Introduction An explosive, are reactive substances that contain a large amount of potential energy that can yield an explosion if they are released rapidly, they are accompanied by the production of light, heat, sound, and pressure. Mainly used in the mining industry for extraction of mineralsRead MoreGas Chromatography And Petroleum Industry840 Words   |  4 PagesGas chromatography in petroleum industry Its became a vital analytical tool in virtually every part of the petroleum industry, from finding crude oil to research in new petrochemicals, due to the various types of samples, chemists within the petroleum industry use gas chromatographic methods. Petroleum analysis makes special use of columns for gas chromatography, with industries expecting continues development of columns for high analytical performances and efficiency. GC Analysis of petroleum

Neurofibromatosis - 946 Words

Neurofibromatosis My disorder research paper is about neurofibromatosis, which is a genetically-inherited disorder in which the nerve tissue grows tumors that may cause serious damage by compressing nerves and other tissues. The disorder affects all neural cells such as the Schwann cells and melanocytes. The melanocytes function abnormally in this disease, resulting to disordered skin pigmentation. The tumors would be able to cause bumps under the skin, colored spots, skeletal problems, and other neurological problems. Neurofibromatosis is also an autosomal dominant disorder, which means that only one copy of the affected gene is needed for the disorder to develop. In this case if there were only one parent who has neurofibromatosis,†¦show more content†¦In the case of NF-2, however, final results are similar among family members; a strong genotype-phenotype correlation is believed to exist. Both NF 1 and NF 2 can also appear to be spontaneous de novo mutations, with no fami ly history. These cases account for about one half of neurofibromatosis cases. Neurofibromatosis-1 is found in approximately 1 in 2,500-3,000 live births (carrier incidence 0.0004, gene frequency 0.0002) and is more common than NF-2. There are no cures or treatments for this disorder; but the only therapy for patients with neurofibromatosis is a program of treatment by a team of specialists to manage symptoms or complications. Surgery may be needed when the tumors compress organs or other structures. Less than 10% of people with neurofibromatosis develop cancerous growths. Although there is no cure for NF, the Neurofibromatosis Association is optimistic there will be an effective treatment within the next five to ten years. For families with NF, genetic screening and counseling is available. The history of the disease was first described in 1882 by the German pathologist, Friedrich Daniel von Recklinghausen. Recklinghausen was successful in generating some of the most descriptive m edical observations of his time, making him the first person toShow MoreRelatedNeurofibromatosis Essay804 Words   |  4 PagesNeurofibromatosis Neurofibromatosis is a disorder affecting the chromosomes of the human body. It is a hereditary disorder affecting the nervous system. The term neurofibromatosis actually refers to two different genetic diseases. The most common type is NF 1, and the less common type is NF 2. Both disorders are transmitted in an autosomal dominant fashion. An autosomal dominant disease is a disorder caused by the presence of a single autosomal dominant gene; an abnormal factor locatedRead MoreA Brief Look at Neurofibromatosis534 Words   |  2 Pagesgenes are called alleles, having 2 alleles for each gene. When we use alleles when we consider genetic diseases’ allele is dominant or recessive. Neurofibromatosis is a genetic disorders of the nervous system, it can be passed by a parent or it can happen because of a mutation (change) in your genes. This diseases has three cases, neurofibromatosis type 1 (NF1) and type 2 (NF2) and rarely schwannomatosis. NF is considered an autosomal dominant disease, which means that people with this conditionRead MoreHistory Of Neurofibromatosis Type 1 ( Nf1 )776 Words   |  4 PagesNeurofibromatosis type 1 (NF1) is the most prevalent inherited disease that predisposes cells to be tumorigenic. Disruption of the NF1 gene abolishes the encoded protein neurofibromin that normally converts active Ras-GTP to inactive Ras-GDP, leading to hyperactive Ras signaling and tumorigenesis. To date the NF1 pathogenesis still remains unclear and no effective drugs have been developed for routine clinical treatment. Human induced pluripotent stem (iPS) cells derived from NF1 patients harboringRead MoreVon Recklinghausen s Disease : An Autosomal Dominant Disorder992 Words   |  4 Pagesdisorder is neurofibromatosis type one (NF1) (Reynolds, Browning, Nawroz, Campbell, 2003). NF1 is estimated to affect approximately one in every 3,000 people (Reynolds, Browning, Nawroz, Campbell, 2003). Since the mid 1900s, medical researchers, genetic scientists, and neuroscientists have been working to learn as much as possible about this disease. Etiology The etiology of NF1 has been thoroughly investigated and there is substantial knowledge on the topic. Neurofibromatosis type one isRead MoreEssay On Astrocytic Hamartomas930 Words   |  4 Pagesgenes6. The lesions can appear in a variety of organs including the brain, eyes, heart, kidneys, lungs, or skin6. Differentiating diseases based on retinal astrocytic hamartomas alone is difficult due to their similar appearance to lesions in neurofibromatosis type 1, or the retinoblastomas6. The lesions can vary in size and appearance throughout the body, and despite the lesions being benign; patients will often require treatment in a multitude of areas due to the accompanying symptoms or secondaryRead MoreA Newly Recognized Condition1266 Words   |  6 PagesResolved Sudden Hearing Loss. The Annals of Otology, Rhinology Laryngology 112.5 (2003): 395-7. ProQuest. Web. 10 Oct. 2014. Neurology and Neurosurgery. Johns Hopkins Comprehensive Neurofibromatosis (NF) Center, n.d. Web. 7 Oct. 2014. http://www.hopkinsmedicine.org/neurology_neurosurgery/centers_clinics/neurofibromatosis/schwannomatosis/. Schwannomatosis: A Newly Recognized Tumor-Predisposing Condition. Neurosciences Update 2nd ser. 8 (2011): 1-2. Mayo Clinic. Web. 10 Oct. 2014. http://www.mayoclinicRead MoreEssay On Whole Genome Sequencing1226 Words   |  5 Pagesdisorders and the severity of the neurological disorders they were associated with. Software such as UCSC, predict protein and SIFT were used to predict protein structure and function for the proposed mutated DNA sequences. Neurofibromatosis Introduction Neurofibromatosis 1 (NF1) is an autosomal dominant disease that is extremely complex but involves the growth of tumors along the central nervous system (Jett and Friedman, 2010). NF1 encodes a tumor suppressor called neurofibromin which is non-functionalRead MoreAutism Spectrum Disorder728 Words   |  3 Pagesor cytomegalovirus) in the manifestation of autism. (Libbey 2005; Autism Society) Identifying the genetic roots of autism has also been difficult. Certain genetic syndromes have high rates of autism (fragile X, 22q13 deletion syndrome, Downs, neurofibromatosis, Angelman, Prader Willi). Nevertheless, not all individuals with these gene mutations are autistic. Copy-number variations can lead to autism. (Sebat 2007) It has also been speculated that the lack of topoisomerase inhibitors can lead to ASDRead MoreBrain Disorders Affecting Children812 Words   |  4 Pagesare mostly unknown, another challenge is how to mechanistically link these new genetic findings to the disease processes that ultimately lead to symptoms. The successful cases come from studies on monogenic disorders, such as Rett syndrome, neurofibromatosis (NF), tuberous sclerosis (TS) and fragile X syndrome (FXS). For many years, the prevailing view has been that NDDs cannot be cured because the affected biological processes cannot be undone. Nevertheless, studies from Rett mouse models have demonstratedRead MoreAmyotrophic Lateral Sclerosis - 11013 Words   |  5 Pagesthe probability that they could get a genetic disorder. The thing that makes us different is the genetic sequence. There are many different types of genetic disorders. A few of them are: Angleman syndrome, Hemophilia, Sickle-cell disease, Neurofibromatosis, Cri du chat, and Down syndrome. People are born with these diseases and have to face many challenges every day to live with these genetic mutations. This essay is going to specifically cover one genetic disorder called Amyotrophic lateral sclerosis

Introduction Multi-brand Direct Selling System Free Essays

string(48) " and strategies of the direct selling business\." Direct selling is the sale of a consumer product or service, person-to-person, away from a fixed retail location, marketed through independent sales representatives who are sometimes also referred to as consultants, distributors or other titles. Just about any product or service can be purchased through direct selling somewhere In the world. Many people think of cosmetics, wellness products and home d ©cord as products that are often sold through direct sales, but add to that countless other product categories including kitchen products, jewelry, clothing, organic gardening applies, spa products, scrapbook supplies, rubber stamps and more. We will write a custom essay sample on Introduction: Multi-brand Direct Selling System or any similar topic only for you Order Now During the past couple of years, Callahan City has catered the location and opportunities for business ventures. Some of the said businesses that have taken their bloom are In direct selling market. Callahan City opened Its gateways to direct selling companies like Nathan, MESS, Departure Brands, Avon, Personal Collection and many others, which became the norms and extra sources of income for some of the household mothers across the province. Having Callahan City as the location of choice for the ranches of these brand names, multi-brand outlets from other municipalities sprout. Direct selling outlets, are managed by individual members registered in a brand, which gained their own set of dealers. At first, a member will need to register Is a brand. Or example, he/she needs to be a registered dealer for Nathan to place an order directly to the Nathan branch. A Nathan dealer will have an option of purchasing the product by cash, with 22% discount, or placing an order by credit which will give him/her 2 months to pay benefit. In purchasing products by cash, there are no limits on purchase amount and no additional requirements. However, if a dealer wants to place an order by credit, he/she needs to have a checking account from any bank available within the country. The Nathan branch will get at least 10 blank checks Initially which postdated 2 months after the date of order. By doing these, Nathan branch will have a way to collect the amount needed for the placed order when the due date arrives. Initially, a registered Nathan dealer will have a maximum credit limit of UP, 000 which means that he can only order 22,000 worth of products by credit with corresponding 22% discount on all products. By time, this reedit Limit will Increase If Nathan recognized them as good payer (without past due records). Bilaterally, as his/her credit Increase, he/she can recruit new dealers under his/her name, on which can order directly from branch (which will follow the same procedure and requirements of the branch) or order from him. If a dealer/member reach a goal of either PEP,OHO within a single month or PEP,OHO within 2 months, he/ she will be promoted as a Fashion Pro(step higher than a dealer). With this, his initial 22% discount will be upgraded to 40%. By having this kind of benefit, a dealer can circuit more dealers under his/her name, on which will place order to him (not from he can give his/her own dealer the 22% discount a new dealer is entitled to, and still keep 18% additional discount which will serve as his/her own revenue. By doing this, and he can now be categorized as a distributor. A distributor creates her own outlet which will then be the place for her own dealers to go to, inquire, place a product order and pay their dues. Similar procedures are applied on almost every other direct selling brand like Departure, Avon, MESS. Direct selling outlets can manage or eater multiple brands and can manage multiple individual dealers under one distributor. The outlets are the main link of the branch and the individual dealers who are not capable of reaching branches due to the distance between them and the hustles of commuting Just to get products. Since these outlets are intended to grow, task of monitoring the order and credit limits of its own dealers also grow. At current, the distributors are using manual monitoring of their dealers credit limit, orders and payments with an old fashioned ledger system on which they manually write down the list of credits and payments of dealer. Although brand branches uses a software that is provided by the brand, the direct selling outlets are left with manual monitoring of the credits and sales of their own dealers. At current status, there is no individual automated system that is created for the uses of these outlets since individual software of the brands are use solely for the branch operation. The outlet managers are left with the redundant work for monitoring individual sales and credits and the more dealers the outlet supports, the more paperwork the manager handles, the more likely human error will append in the computation and monitoring of the said sales and credits. This study aims to lessen the time being spent in manually monitoring the sales, credits and product inventory documents by providing an accurate and automated system that will not only help handle these files and records but will also help the outlet managers see projections future sales, get the clear view of the outlets performance per month, see the dealer’s information and performance and the dealers pending dues for them to take actions and important decisions immediately. B. THEORETICAL FRAMEWORK This study will consider the following theories in the design and implementation of the automated credit, sales and inventory system for direct selling distributors. This theory states that a careful planning process is necessary for direct sales people if they are to be successful. An analogy to a hurdle race seems to be appropriate to the direct sales process. If the salesperson cannot vault over each hurdle in its proper progression, he/she is unlikely to make a sale. (Gordon Stockholm 2009). This theory will support the study since the nature of the study is based on the current schemes and strategies of the direct selling business. You read "Introduction: Multi-brand Direct Selling System" in category "Papers" By understanding the theory, the outcome of the study will be guided accordingly in the main principles of the direct selling business. Business Management Theory This theory focuses on the principles and the practices of a business to attain its desired organizational goals conducting effective management. It is a range of approaches including the principles of accounting, public relations, operations, labor relations, time management to improve the performance of a business in some measurable or provable manner. This theory will support the study in consideration of business guidelines and reminisces in which the automated monitoring will follow. In this theory, all the principles especially the accounting, operations and time management will be deeply involved in the creation and designing of the automated system for the inventory of credits and sales of direct selling outlets. The Concept of Scientific Management The concept of Scientific Management is to perform the manual Job faster than the old process of inventorying and with the efficiency of the company service in sales and marketing. This theory is applicable in the study by means of replacing the manual practices hat a multi-brand direct selling outlet is using for monitoring credits, sales and inventory for its individual and group dealers. These practices are also time consuming and there are certain errors that can’t be avoided, mostly of having human errors. The proposed automated credit, sales and inventory system for direct selling distributors will helped to recover the process and attest that the concept of scientific management is applied in the study. C. CONCEPTUAL FRAMEWORK In generating full understanding of the whole process of direct selling business in Oriental Indoor, PIP (Input/Process/Output) model is used. Figurer . 0 describes the whole conceptual framework in which becomes the central theme, the focus, the main thrust of the study. It serves as the guide in conducting investigation. The input describes the problems encountered on the existing manual practices that a multi- brand selling outlet is using for monitoring of the sales, credits and inventory for its individual and group dealers. The input will be acquired from the data to be gathered from interviews conducted with the distributors of Direct Selling Brands. Questioners for direct selling distributors, individual dealers of these distributors ND direct selling brand/branch managers.. Advantages of current Automated System of Direct Selling Branch available and operational here in Oriental Indoor will also be taken into account. Such inputs will be process to assess the need for the development of an Automated Sales, Credit and Inventory System for Direct Selling Distributors. These inputs will also be processed to create a unified process that can be applied by the Distributors in handling and monitoring multiple direct selling products that’s under their outlets. Designing the system is to provide accuracy for ales, credits and product inventory to avoid errors in existing manual process of the said outlets. These inputs are generally considered in the formation of the automated system on which will help direst selling distributors in monitoring individual and group sales, credits as well as product inventory. D. OBJECTIVE OF THE STUDY General objective of the study To design an automated system for the monitoring of sales and credits of each individual of group dealers, monitoring of product inventory that will be used by any multi-brand direct selling distributor in Oriental Indoor. Specific objective of the study To find out the benefits existing automated processes of direct selling brands/branch in monitoring their group and individual credits and sales. To identify the problems encountered by the multi-brand direct selling outlet on manual monitoring of their group and individual credits and sales. To provide a unified practice in monitoring credit and sales of dealers registered under multiple Direct Selling Brands. To develop a reliable and efficient credit, sales and inventory monitoring system that will be used by any multi-brand direct selling outlets in Oriental Indoor To determine the acceptability of the proposed automated system This study will benefit the following: Outlet Managers/Distributors Automated credit, sales and inventory system for direct selling distributors can make transaction on dealers more reliable. The proposed system will also provide accurate sales inventory by providing individual or group sales report monthly. This system also serves accurate credit inventory by the use of credit statement by the distributors. With this report the direct selling distributors can gain control over the credit limit of group or individual dealers. Individual Dealers The proposed system can provide the dealers with their individual credit report so us for them to monitor their own credits. Implementing the system that monitor their own credit and sales that will help them make their own strategies. Proponents It will enhance their skills and knowledge throughout the development of the study. Future Researcher This study will be significant to other researchers since this study can serve as a reference to the conduct of similar study. F. DEFINITION OF TERMS Direct Selling Brand – Company that uses direct selling method to distribute their products. Direct Selling Distributor – Dealers of direct selling brand that acquired their own set of dealers, on which is the main link between the direct selling brand/branch and individual dealers Outlet – the on which dealers under a certain direct selling distributor place their order and pay corresponding amount dues Credit – the amount of products ordered by individual dealers on which will be paid in full after 30 days. Previous product ordered Inventory – process of monitoring products that are coming in and going out Interview Guide Direction: Please answer the following questions as honestly as you can. . How do you transact with the dealers and customers? 2. Did you find any errors on your transaction procedures? Cite an example. 3. Comment on your transaction procedures regarding its reliability, speed and accuracy. 4. Describe the method on how you monitor the credits of your individual dealers? 5. Describe the process of your payment transactions for dealers due. 6. Describe the processes on how a dealer places his/her order? 7. Did you find any problems in accurately monitoring dealer’s credit limits using the manual process? . What are the reports that you need in monitoring monthly/quarterly and yearly ales 9. What are your current processes in monitoring the product inventory? 10. Are you using any computerized system in computing the credits and sales of individual dealers, If so please state the applications that you are currently using? 1 1 . Would you consider upgrading your current process of monitoring sales and credits so as to provide you a much more accurate and speedy transactions? Name: Designation: Gender: Date: General Directions: Put a check on the corresponding rating that you can think is most appropriate. Objective No. 1: To describe the existing sales and monitoring practices at your direct ailing outlet Legend: 4 – Strongly Agree (Very Serious Problem) 3 – Agree (Moderately Serious Problem) 2 – Fairly Agree (Slightly Serious Problem) 1 – Disagree (Not a Problem) Disadvantages (present procedure) 4 3 2 The manual process of monitoring sales and credits of dealers is laborious and difficult 2. The manual process of monitoring product inventory is laborious and time consuming 3. There are errors committed when checking the sales and credits There is a tendency to lose records while compiling order documents 5. Entry errors and computation errors are likely to be committed. Objective No. 2: To determine the advantages of the propose Automated Credit, Sales and Inventory System 4 – Strongly Agree 3 – Agree 2 – Fairly Agree 1 – Disagree Advantages (proposed system) 4 An automated sales monitoring system is essential in reducing errors committed in recording. An automated credit and sales monitoring system will facilitate transaction faster. An automated inventory monitoring system is easier to manage. 4. An automated inventory, credit and sales monitoring system provides additional records security in terms of providing redundant soft and hard copy of documents An automated inventory, credit and sales monitoring system is acceptable and more reliable than the existing manual practices Questionnaires for Direct Selling Dealers The manual practice of monitoring individual sales and credits of dealers is laborious and difficult The manual practice of ordering product from outlet is laborious and time The manual practice of checking product availability from outlet is time consuming An automated sales monitoring system is essential in reducing time consumed in checking individual sales and credit details. How to cite Introduction: Multi-brand Direct Selling System, Papers

Project Procurement Management

Question: Discuss about the Project Procurement Management. Answer: Introduction The oil industry is facing considerable challenges for selling their products because the sale point of oil has decreased. The only way for the oil industry to gain profit from their business is to increase their efficiency and reduce the wastage of products. The complexity and the risk of the business have also increased because majority of the oil reserve throughout the world has been discovered and the depletion of the resource can affect the economy of the country. The report discusses about the procurement strategy and the risk associated with the oil and gas project. The strategy implemented for sourcing and outsourcing the resources required for increasing the efficiency of the current business process is also discussed in the report. Procurement strategy Different procurement strategies are applied for the advancement of the business process of the oil and gas industries. Contractual workers took after endorsed practices for straightforward outlines, to convey against cost and time objectives. Engineers having high bar for advancements ought to be decided for running distinctive operation of the business. The engineers are appointed for the calculation of the complexity that can be faced by the organization for improving the efficiency of the current business process (Badiru and Osisanya 2016). For example, the working environment of oil and gas industry is analyzed and the technology that can be implemented for the amplifying the production and reducing the cost of production is required to be selected. The resources that are available in the organization and the resources that are required to be outsourced are gathered. A project schedule is required to be prepared for proper management of the project and assigning the resources to the task. The budget is also required to be prepared for increasing the efficiency of the framework of the current business (Salazar-Aramayoet al. 2013). The project manager is responsible for monitoring the progress of the work and should have good communication skills for communicating with the higher level officials and select the best technology to increase the efficiency of the business. The following structure is required to be followed by the project development team for getting a fruitful result from the oil and gas industry. The choice of the technology is an important factor for the success of the business (Grant 2013). The structures are as follows: Formalizing the checkpoints and phases of the project Aligning the current business needs with the requirement of the project Auditing the progress of the project for elimination of risk associated with the development of the project Creation of a project budget and maintaining the cash flow for the progress of the project. Many oil organizations are justifying their obtainment connections, moving from many shallow connections to less yet more profound ones. For instance, some IOCs are attempting to spend a large portion of their acquirement spending plan with their main 40 merchants, while a couple of years prior that share may have gone to more than 250 organizations (Kelland 2014). Taken in general, these changes could return 5% on cost efficiencies. Acquisition patterns take after cycles, be that as it may, and the push for neighborhood content necessities could part the acquirement pool once more. On the off chance that nearby substance endeavors are to prevail over the long haul, NOCs and other oil and gas organizations should work with neighborhood providers to manufacture a solid establishment of bolster administrations. Better devices can likewise enhance acquirement (Yusuf et al. 2014). One organization reclassified its agreement work breakdown into related contracting modules, permitting it to reassign some temporary worker occupations and spare 13% on products and enterprises (Al Hammadi and Bernard 2016). Worldwide organizations ought to likewise endeavor to oversee providers at the worldwide level and guarantee that they are working with the provider's A group, which includes esteem (and lessens dissatisfaction).Preparation of contact with the stakeholders associated with the project and insuring the final product from any disaster can also increase the efficiency of the oil and gas industry. Strategic sourcing and outsourcing The efficiency of the oil and gas industry can be increased and the cost of operation can be decreased by following some of the business procedures such as outsourcing the technical component required for the oil exploration and sourcing the man power for supervising the business resources. Small companies can be contracted for handling the technical component and suppliers must be appointed for delivering the resources. Outsourcing respects the exchange of merchandise and enterprises generation, already completed inside, to outside suppliers (de Carvalho,Patah and de Souza Bido 2015). The targets of outsourcing concern expenses and capabilities. As respects the previous, outsourcing ?rms go for lessening direct operating costs, although it ought to be noted that cost decreases in the short run are counterbalanced by a reliable cost development because of searching for supplier, setting-up contracts, transferring in-house exercises to the suppliers and managing the progressing contract to maintain a strategic distance from dangers associated with advantage in favor of the outside temporary worker (monitoring, ongoing dealing, authorizing and arrangement of agreement changes, where essential). On account of products, the coordination expenses ought to likewise be incorporated. Different deficiencies are associated with the negative impact on lead and conveyance times and exactness (Ruqaishi and Bashir 2013). As respects abilities, outsourcing ?rms go for spend significant time in center capabilities and substituting non-center skills with contribution from expert suppliers (Yazdani, Ali Soukhakian and Reza Mozaffari 2014). This viewpoint must be precisely dissected by ?rms in their outsourcing choices in view of the dangers they can bring about: on the one side, in the short run, the genuine debilitating of the arrangement of capabilities ?rms have, and, on the opposite side, the undermining to the improvement of new innovative skills later on (Ruck, Plana and Edmunds 2016), so difficult the likelihood of organizing RD, outline and assembling exercises of providers. These two dangers, if brought about, can undermine ?rms' abilities to distinguish criteria to choose and screen the best supplier, and additionally to achieve a worthy concurrence on costs and other legally binding terms: in this way, over the long haul, ?rms are required to confront higher data asymmetry issues (due to their difficulties in surveying their potential suppliers) and, therefore, higher perils of pioneering conduct (Ahiaga-Dagbuiet et al. 2017). Disregarding rising enthusiasm for the openness, inquire about on OI stays awkward in light of the fact that the absence of an acknowledged de?nition of OI prompts to equivocalness (Connicket al. 2014). Surely, writing examinations openness as per alternate points of view; the most researched is the course of openness, yet others were additionally researched: the number/sorts of accomplices and the hierarchical structures to de?ne the connections among partners. As respects the 'bearing of openness', three models develop: the inbound, investigation or outside-in process, through which ?rms go for incorporating outer information and increment their ingenuity; the outbound, misuse or back to front process, through which ?rms go for gaining pro?ts by putting up thoughts for sale to the public, offering IP, and duplicating innovation, to quickly put up thoughts for sale to the public, and the coupled procedure that consolidates the two above procedures. There are suggestions regarding ca pabilities and expenses. As respects abilities, if the obtaining of outer learning is evident for the inbound procedure, it is additionally valid for the outbound procedure in light of the fact that by and large, ?rms remotely uncover their advancements just to evoke cooperation and thoughts trading (Shuen, Feiler and Teece 2014). As respects costs, the inbound procedure suggests obtaining costs, as well as costs associated with the investigation/determination of outside wellsprings of advancement. The outbound procedure suggests costs because of the need to assemble a cognizant methodology to pick what is to be uncovered outside and to put into practice their ability to permit innovations. Supply Risk There are different risk associated with the company if it does not improve its process and the effect of the risk is equally harmful for the society and the environment. Overseeing danger and opportunity is a nonstop procedure that obliges organizations to consider the most widely recognized dangers, as well as to have encounter alleviating surprising occasions. In the oil and gas industry, it's never been more imperative to oversee wellbeing, security and natural dangers, given the rising many-sided quality of operations and the investigation by controllers and partners (Parra and Bono 2016). Identification of the risks and assessment is a nonstop procedure all through a project life cycle and over the venture portfolio, considering a systemic point of view for the project, their stages and important dangers. The oil and gas industry is currently facing problem because most of the oil reserves throughout the world has been discovered and it confront steady difficulties, particularly as far as free market activity. More focus should be given on the supply chain of the oil and gas industries and the industry must supply according to the requirement or demand in the market. Focus must be given on the resource administration and reserving the oil and gas for maintaining the business (Silvestre and Gimenes 2017). Information system must be implemented for maintaining the records of the clients and their demands and their invoice in the current system of the organization. Acquirement and production network techniques can also be implemented in the front line for resolving the basic issues arising in the management of the organizational framework. It also helps in decreasing the production cost and increase the profit percentage of the current system The oil and gas industry is vigorously subject to providers to give complex administrations and basic gear to bolster continuous tasks and operation. Moreover, contract administration and customer relationship administration can collect information for the reputation or the financial damage caused by the supplier. To enhance provider relationship administration, organizations ought to receive a technique for provider benchmarking (Francis 2015). The strength of the oil and gas industry can be increased with collaborating with the other industries and maintaining a transparency in the current business. The uneven production of the oil and gas makes the price of the oil and gas volatile and thus it have an effect on the supply chain. The transaction cost of the produced oil and gas is required to be calculated using the total cost of ownership model and it helps the organization to calculate the exact value of the produced oil and gas (Olaniran et al. 2015). The cost model is used for the calculation of different expenses of the company related with the supplier. On account of the TCO advance it is more reasonable for long term sustainability and basic resources serious gear), the distinctive expenses, consists of securing expenses, operation and support expenses, are touched base at before picking the correct provider at the focused cost. Most of the oil and gas companies have embraced measures, for example, the TCO and cost models, but all the oil and gas industries are required to be using the model for proper calculation of the production and transaction cost (Bergh et al. 2014). The areas of the supplier relationship management is required to be analyzed and shrewd approach is required to be applied for determining the influence for deciding the correct contracting and acquisition procedure. Despite the fact that innovation is oiling and gas organizations to discover and separate more oil, the supply chain network is required to be considered and the procure management that give extra genuine esteem. The Enterprise Resource Planning (ERP) frameworks can be applied in the business information system for analyzing the supplier and manage the supply chain easily (Williams, Kilanski and Muller 2014). These ERP frameworks ought to oblige request estimating, stock administration, contractual worker administration, e-obtainment and ace information administration. Request determining or combination of the demand with the production is an important factor for increasing the efficiency of the current supply chain of the oil and gas industry. ERP frameworks with an oil and gas framework oriented design can be used for managing the supply chain of network and keeping track on the organizational assets used in the oil and gas industry (Ablo 2015). There has been an outlook change in the procedure that the oil and gas organizations had grasped such as; e-acquisition and demonstrated enthusiasm for e-obtainment frameworks. Indeed, even with the application of the best-in-class production network measures and frameworks, it is believed, without a group of opportune individuals, best-in-class store network rehearse can't be maintained, nor can the full advantages of inventory network truly be delighted in. Likewise with some other industries, oil and gas industries additionally needs redefine its thinking procedures and find the deficiency of production network and acquisition ability because of a maturing workforce and developing aptitude deficiencies(Olaniran et al. 2015). A portion of the measures that can be viably received are preparing and prepping of ability in basic store network capacities, foundation of an inventory network focus of magnificence and industry/the scholarly world joint effort to support production network ability. To enhance and convey best-in-class inventory network hones, IOCs/NOCs can adjust or potentially execute a portion of the down to earth measures recorded beneath: Understand the aggregate estimation of major spend classifications. This requires altogether recognizing expenses and choices over the production network for every class and deciding suitable mediations (e.g., looking for new provider, evolving determinations, changing contract terms). Building custom-fit acquirement forms which have better lucidity and connect with providers ahead of schedule simultaneously (Francis 2015). In addition, complete to implementation and operation. Managing chances over the whole expense associated with the production of oil and gas and the individual activities or items, or expenses related with the operation. Proactive dealings with the supplier and selection of applicable providers, concentrating on the manageability and arrangement and providing guarantee to the organization proprietorship and responsibility is required to be clear to providers (Ablo 2015). Automation of the organizational framework capacities is required for increasing the efficiency of the current production and minimizes the wastage of the resources. The resources must be utilized for increasing the productivity and the automation of the system reduces the changes of errors in the system. Going ahead, it is understood that, despite the fact that a portion of the inventory network best practices have streamed through the oil and gas industry, there is dependably scope for further change. Better request arranging and upgraded stock administration can help oil and gas organizations keep up oil and gas gear uptime, and thus advantage from enhanced profitability(Silvestre and Gimenes 2017). Enhanced spend classification administration and shared provider relationship administration, combined with expanded automation of exchange handling, prompts to sourcing reserve funds and distinguishing proof of optional sparing open doors. We trust that the organization of inventory network best practices, combined with the usage of a solid programming arrangement, is the route forward for oil and gas organizations to decrease expenses, and concentrate on oil and gas generation and investigation in the most improved way. It will be truly intriguing to perceive how oil and gas organizations can viably oversee nearby substance sourcing joined with the reception of best-in-class inventory network hones in 2017. Conclusion From the above report it can be concluded that analyzing the procurement strategy for the oil and gas company can help the company to choose the best strategy. The implemented strategy is required to be aligned with the current business process of the organization and the risk associated with the implementation of the strategy is required to be analyzed. The risk can arise in the oil and gas companies are documented in the report, the risk mitigation strategies are also documented which helps the organization to face multifaceted challenges. A good project management skill is required for the management of the risk and maintain a sustainable growth for the organization. References Ablo, A.D., 2015. Local content and participation in Ghana's oil and gas industry: Can enterprise development make a difference?.The Extractive Industries and Society,2(2), pp.320-327. Ahiaga-Dagbui, D.D., Love, P.E., Whyte, A. and Boateng, P., 2017. Costing and Technological Challenges of Offshore Oil and Gas Decommissioning in the UK North Sea.Journal of Construction Engineering and Management, p.05017008. Al Hammadi, N. and Bernard, J.P., 2016. Key Performance Indicators for Assessing Project Peformance in the Oil and Gas Industry of the United Arab Emirates. Badiru, A.B. and Osisanya, S.O., 2016.Project management for the oil and gas industry: a world system approach. CRC Press. Bergh, L.I.V., Hinna, S., Leka, S. and Jain, A., 2014. Developing a performance indicator for psychosocial risk in the oil and gas industry.Safety science,62, pp.98-106. Connick, S., Pedroni, P.M., Terry, S., Nguessan, L., Johnston, M. and Romer, R.F., 2014, March. A Biodiversity and Ecosystem Services Management Framework for the Oil and Gas Sector. InSPE International Conference on Health, Safety, and Environment. Society of Petroleum Engineers. deCarvalho, M.M., Patah, L.A. and de Souza Bido, D., 2015. Project management and its effects on project success: Cross-country and cross-industry comparisons.International Journal of Project Management,33(7), pp.1509-1522. Francis, A., 2015. Analyzing the Environmental Impact Assessment Process for Sustainable Development of the Oil and Gas Industry in Trinidad and Tobago. Grant, R.M., 2013. The development of knowledge management in the oil and gas Industry/El desarrollo de la direccindelconocimientoen la industria del petroleo y gas.Universia Business Review, (40), p.92. Kelland, M.A., 2014.Production chemicals for the oil and gas industry. CRC press. Olaniran, O.J., Love, P.E.D., Edwards, D.J., Olatunji, O. and Matthews, J., 2015. Chaotic Dynamics of Cost Overruns in Oil and Gas Megaprojects: A Review.World Academy of Science, Engineering and Technology, International Journal of Civil, Environmental, Structural, Construction and Architectural Engineering,9(7), pp.911-917. Parra, G. and Bono, R., 2016. Modularization of Electrical Systems in the Oil and Gas industry in the North Slope of Alaska.IEEE Transactions on Industry Applications. Ruck, P., Plana, J.O.L. and Edmunds, P., 2016, April. Sharing Information on Oil and Gas Activity in Marine Environments Using the IPIECA Marine Geospatial Bibliography. InSPE International Conference and Exhibition on Health, Safety, Security, Environment, and Social Responsibility. Society of Petroleum Engineers. Ruqaishi, M. and Bashir, H.A., 2013. Causes of delay in construction projects in the oil and gas industry in the gulf cooperation council countries: a case study.Journal of Management in Engineering,31(3), p.05014017. Salazar-Aramayo, J.L., Rodrigues-da-Silveira, R., Rodrigues-de-Almeida, M. and de Castro-Dantas, T.N., 2013. A conceptual model for project management of exploration and production in the oil and gas industry: The case of a Brazilian company.International Journal of Project Management,31(4), pp.589-601. Shuen, A., Feiler, P.F. and Teece, D.J., 2014. Dynamic capabilities in the upstream oil and gas sector: Managing next generation competition.Energy Strategy Reviews,3, pp.5-13. Silvestre, B.S. and Gimenes, F.A.P., 2017. A sustainability paradox? Sustainable operations in the offshore oil and gas industry: The case of Petrobras.Journal of Cleaner Production,142, pp.360-370. Williams, C.L., Kilanski, K. and Muller, C., 2014. Corporate diversity programs and gender inequality in the oil and gas industry.Work and occupations,41(4), pp.440-476. Yazdani, A., Ali Soukhakian, M. and Reza Mozaffari, M., 2014. Evaluation of critical success factors in total quality management implementation and prioritization with AHP-case study: Pars Oil and Gas Company.European Online Journal of Natural and Social Sciences: Proceedings,2(3 (s)), pp.pp-1624. Yusuf, Y.Y., Gunasekaran, A., Musa, A., Dauda, M., El-Berishy, N.M. and Cang, S., 2014. A relational study of supply chain agility, competitiveness and business performance in the oil and gas industry.International Journal of Production Economics,147, pp.531-543.

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The Balance Sheet Although the balance sheet was first implemented just a couple of centuries ago, it has quckly developed and sophisticated to become nowadays a widely used and powerful tool in the hands of professional users, well known and popular even among the mass public. In spite of its prominence, or may be because of it, the balance sheet can not be easily and fully described in a few words, but still, if we leave aside its various functions and forms and any other subjective factors, we can state that the balance sheet is a summary of an enterprises' assets, liabilities and equity at a specific moment of time. To simplify this description even further we could say that the balance sheet shows an entity's possessions, obligations and others' debts to it. The "objective" point of view however is often too restrictive, and the most simple things many times prove to be rather complex... Among the thousand more complex definitions appended to the balance sheet one of my favorites is the definition given by .... according to which the balance sheet is a statement meant to communicate information about the financial position of an enterprise at a particular point in time, summarizing the information contained in accounting records in a clear and intelligible form, giving information about the financial state of an enterprise and indicating the relative liquidity of the assets, showing the liabilities of the enterprise (i.e. what the enterprise owes and when these amounts will fall due), able to assist the user in evaluating the financial position of the enterprise, being however only part of the data needed by users. Or to summarize this long description with which I completely agree, I could say that although the balance sheet is one of the most outstanding instruments in the hands of financial analysts, managers, investors and other users, its importance should not b e over emphasized, it has to be viewed along with many other documents, and it is far from being the perfect and the "super" financial document. In order to get a more clear, complete and fair picture of the balance sheet, apart from reviewing the definitions given by the experts in this field, we would need to consider as many sides and issues of the subject as possible. Being objective we should have a look at the etymology of the word "balance", the history of this document, its theoretical essence and the basic concepts of accounting implied in it, its forms in the accounting practise. In our attempt however not to become "over-objective" or scholastic, we should also review the aims and purposes of the balance sheet and the extent to which they are fulfilled, the users of this financial statement and their contradictory needs, the negative aspects and restrictions of the balance sheet, and finally the trends of its further development. In short, we have to go further into the matter... The history of the so called financial statements, and the balance sheet among them, can be traced back to Renaissance Italy, where along with the double - entry book - keeping they first evoked to respond to the growing more and more complex needs of the accounting connected with the economic development of the society at that period (expansion of trade activities, development of banking, etc.) and with the transition from the owner - manager model towards limited companies or the breakdown of ownership from control. Obviously these historical events called for the development of new methods and new documents, reflecting the changes. Naturally the word "balance" itself has also an Italian origin ("bilan", "bilanz") though it is formed up of two latin words: "bi" - double and "lanx" - scales. Even from here it becomes obvious that the balance sheet is a sheet or summary of two different aspects of one and the same thing: an entity's financial position. Further to this aspect, we can take a look at the definition of the balance sheet given by John Arnold, Tony Hope and Alan Southworth: "The balance sheet is the most inituitive and easily understood document of accounting. Most of us at some stage in our lives will be required to compute a listing of our possessions. Such a listing of

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How does macroeconomics factors affect smes in tanzania Essay one talked about how macroeconomics factors such as inflation, monetary policy, taxation and international trade affect the economy of Tanzania as a whole. As stated in essay one, this essay will discuss about how these microeconomics factors affect the small and medium enterprises (SMEs) or occasionally known as micro, small and medium enterprises (MSMEs) in Tanzania. In Tanzania (SME Development Policy, 2002), it is at present increasingly recognized that SMEs play an important job in employment contribution, income generation and stimulation of growth in both rural and urban sectors. SMEs can easily be set up given that their requirements in terms of capital, technology, management, etc. are not as demanding compared to large enterprises. SME Development Policy (2002) wrote different countries use different measures of size according to their development level. 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According to Morwa (2006), following the privatization drive and the civil and public service reforms which began to take place in the early 1990s in Tanzania, the country observed a considerable increase in the number of SMEs over the last one decade. SME Development Policy (2002) argued that due to the existence of a number of restrictions hindering the development of Tanzania SME sector such as unfavorable legal and regulatory framework, undeveloped infrastructure, poor business development services, limited access of SMEs to finance, ineffective and poorly coordinated institutional support framework etc., the full potential of this sector has yet to be tapped. The anticipated result is to have a considerably increased contribution of the SME sector to economic development of Tanzania. Monetary policy and its contribution to the SMEs in Tanzania: As described in essay one, the Bank of Tanzania is the central bank of Tanzania and in 1995, according to Wikipedia (2010) the bank had one single main objective, which was monetary policy. One of the problems that SMEs in Tanzania face is limited access to finance. The government decided to set up the following schemes to tackle with this problem: Small and Medium Enterprise Credit Guarantee Scheme (SME-CGS): According to BOT (2010), this scheme was set up by the government during the financial year 2004/5. It is executed by the Bank of Tanzania (BOT) in alliance with Financial Institutions. SME-CGS is devised to promote and support SMEs by building up an enabling environment for expansion and making possible access to financial resources, thus speeding up economic growth and job creation. Economic Empowerment Programme (J.K. Fund): In the financial year 2006/7, the government kept aside about Tshs.21 billion. Mkukuta (2008) stated that the motive of the fund is to offer special consideration loans through normal banking practices to empower SMEs, and especially those that are in the rural and urban areas. The execution of the programme is categorized into two phases. The first phase was assigned Tshs.10.5 billion, which were issued under Credit Guarantee Scheme. The CRDB and NMB banks were selected to partake in the first phase. The second phase was also assigned with Tshs.10.5 billion, which were issued to banks and non-bank financial institutions to offer loans mostly to districts that CRDB and NMB banks were not able to cover during the first phase. According to Mkukuta (2008), as of 30th September 2008, loans worth of Tshs.39 billion were issued from the first phase allocation, whereby the CRDB bank issued about Tshs.22.8 billion and 26,384 entrepreneurs profited from this. NMB bank issued about Tshs.16.2 billion and 21,955 entrepreneurs profited from this. In total, the number of entrepreneurs that profited was 48,370. Mwananchi Empowerment Fund: This scheme was commenced in January 2008. According to Mkukuta (2008), since it was launched with limited capital resources of about Tshs.400 million, the government decided to launch the scheme in five regions in the first phase and carry on with other regions subject to the availability of funds. The first phase regions included Lindi, Mtwara, Manyara, Singida and Rukwa. A Memorandum of Understanding (MOU) has been signed between the CRDB Bank and the National Economic Empowerment Council (NEEC), whereby NEEC had agreed to deposit about Tshs.400 million to the CRDB Bank as cash guarantee. The scheme seeks to empower Tanzania citizens to access capital and loans and take part in the economic activities of the country. The following are the objectives of the Fund as given by Mkukuta (2008): Widen investment knowledge among Tanzanians Enhance employment opportunities Offer a connection among institutions, companies and corporations that are registered under the Economic Empowerment Act by bringing coordination in their activities, counseling and developing them Offer loans to private individuals, corporations and institutions under credit guarantee scheme or non-guarantee scheme. Mkukuta (2008) concluded that until 30th September 2008, a total loan worth Tshs.143,770,000 has been issued to two of the first phase regions; Lindi and Mtwara. CRDB BANK LTD TANZANIA: Masuke (2010) stated in his presentation that CRDB Bank is a private commercial bank that was set up in July 1996. CRDB Bank is one of the banks in Tanzania that cannot escape doing and expanding business with the SMEs sector. This is because of the intense competition for the small corporate market. 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Masuke (2010) wrote that the following were the results: SMEs sector is viewed as a high risk and costly to finance SMEs have poor auditing and accounting framework Lack of enough guarantee schemes to back-up financing SMEs Inadequate knowledge of business operations Failure of borrowers to organize and present applications/business plan that meets the banks requirements. Failure of SMEs to fulfill collateral requirements. According to Masuke (2010), the following are the initiatives that CRDB Bank took to support SMEs: Devise modified products for SMEs: The bank developed two credit products for SMEs: working capital loan and investment loan. The repayment style developed is by installments. In working capital loan, the minimum repayment period was developed to be 3months and the maximum 12months while in investment loan, the minimum repayment period is 12months and the maximum 60months. Capacity building for CRDB staff and SME customers: In building capacity for CRDB staff, the bank had to hire new staffs who specially deal with SMEs. Furthermore, all employed staffs had to go through an intensive training. In building capacity for SMEs, the bank offers free business and loan management training to SMEs. In addition, after training the trainees are provided with booklet called SME Toolkit, which can be used as a reference. Increase the range of collaterals accepted by the bank: Before CRDB Bank implemented the SMEs concept, it used to call for just traditional collateral. But now, the bank has broadened the range of acceptable collaterals to include non-traditional collaterals e.g. Residential License, properties with offer letters, used motor vehicles and machines etc. Introduction of customer relationship concept at branch level: The bank extended the relationship concept to branch level, which can allow the bank to build a strong relationship with its SMEs. The SME concept was executed as a project in 2005. Since then, the project has been a hit with remarkable growth in terms of portfolio and number of customers. International trade and SMEs: Tanzanias ability to face global economic challenges depends on the stage of development of its SMEs. According to OECD Bologna conference (2000), there are four requirements for development of competitive SMEs that meet the criteria to get involved in cross-border business: Provision of effective business support services Availability of long-term finance Availability of a good state of information and communication technology infrastructure Existence of appropriate social capital The following are the strategies that SMEs can adopt when involving in international activities (Young, 1987): Exporting Foreign direct investments (FDI) Strategic alliance Joint ventures Licensing, etc. According to Saiguran (2007), some of the problems that SMEs in Tanzania face include: Lack of appropriate information, knowledge and skills Challenge of small and competitive domestic market Inadequate and inefficient infrastructural facilities Multiplicity of taxes The following are some of the initiatives that were set up in order to promote international trade in Tanzania: The Board of External Trade (BET): This scheme was set up in 1978. The scheme is responsible for: International markets searching Synchronizing foreign businesses requiring to trade in Tanzania Sorting out and helping out involvement in overseas trade fairs, exhibitions, and missions Carrying out Research and Development on external trade According to BET (2007), since the time the scheme was set up, it has been synchronizing and carrying out training programmes in all areas of international trade, holding specialized exhibitions and carrying out market research. Mini-Tiger Plan 2020: this scheme is fed into the National Strategy for Growth and Reduction of Poverty (NSGRP). According to Aikaeli (2007), this scheme is responsible for: Promote competitiveness of Tanzanian products on the global markets Promote exports Create special economic zones. The zones that were created included: Tanzania Export Processing Zones, which was set up by the parliament Act of 2002 and Zanzibar Free Trade Economic Zones Authority (ZFTEZA), which was created in 1992 SMEs Export Credit Guarantee Scheme: this scheme was set up in 2003 by the government of Tanzania through the central bank. The aim of the scheme is to facilitate export trade. According to BOT (2006), the scheme is geared to support SMEs in line with the National SMEs Development Policy. In order to assist the mentioned above scheme in minimizing problems that are affect by SMEs in relation to international trade, the government in collaboration with private non-governmental organization (NGOs) organizes workshops and seminars to sensitize and educate people on how to cope with the existing global challenges. For example, SMEs Competitive Facility (SCF) of Tanzania organized a course with jingle Track IT, Trace IT Tanzania: Competitiveness for Tanzania. According to SCF (2006), SCF grants opportunity for businesses that desire to build up or add to their ability to trade and export. Regardless of all the problems that SMEs face in Tanzania in relation to international trade (Aikaeli, 2007), SMEs still have the potential to effectively compete and gain the benefits of the rapid expending international trade. AMKA: DAR-ES-SALAAM, TANZANIA Tomesen and Gibson (1998) stated that AMKA is a Swahili word meaning awareness or awaken. It is an NGO in Tanzania which specializes in export and marketing-oriented business development services (BDS) to Tanzania SMEs. AMKA was founded in 1994. Its main goal is to: Increase the incomes and numbers of Tanzanians (employees and/or producers) involved in exportsà ¢Ã¢â€š ¬Ã‚ ¦ [And] increase the value of agricultural output in Tanzania via exportsà ¢Ã¢â€š ¬Ã‚ ¦. (Tomesen and Gibson, 1998) In other words, Tomesen and Gibson (1998) wrote AMKAs export/market-focuses technique is to improve business performance by increasing efficiency and turnover through improved access to new markets (domestic and foreign). In quest of the goal, AMKA carries out a variety of activities that target the SME sector. These create a balancing market/export-focused portfolio of services and can basically be categorized into two groups: Training and advisory services providing training in small business development skills and business planning for export. Trade promotion and intermediary services AMKA acts as an agent between producers and customers. It offers market information on export, assist producers who need export facilities and eases the connection between the producers and alternative trade organizations, which are the customers. AMKA also helps producers and intermediary organizations to take part in trade fairs and offer ethical and quality standard audits of producers for external customers and carries out market research AMKAs key income source is the Department for International Development (DFID). In 1994, it endorsed a 4 year funding of $557,053, which was to assist in forming the organization (AMKA). Nevertheless, the awareness strategy of lessening reliance on one donor has been successful. Reliance on DFID funding has lessened from 94% in 1994/5 to 40% IN 1997/8. Important funds from other donors began to enter into the organization. The percentage of internally generated funds has risen from 5% in 1994/95 to 41% in 1997/98. According to Tomesen and Gibson (1998), AMKA successfully serves two groups of customers: SMEs in Tanzania Overseas customers These customers are mainly in two sectors: food-processing and handicraft production. The customer base is extremely different in terms of the organization structure, the number of employees, their activities and main products. The customer enterprises size ranges from 4 to 446 employees. Customer enterprises have a range of structures of ownership, which include: producer groups (groups of self-employed people), co-operative societies, privately limited companies, parastatals, and associations. Originally, AMKAs focus was to develop intermediaries (co-operatives and associations) who could, in turn, deliver services to producers. Nevertheless, AMKA has shifted deliberately towards to offering more services to producers itself directly mainly because of the weakness of these intermediaries and the complexity in increasing their ability. In general, Tomesen and Gibson (1998) concluded that it is obvious that AMKA has had a positive impact on the economy of Tanzania in general and on producers, SMEs in particular. Because of AMKA, some businesses were rescued; others, for the first time, were introduced to exports, or had export sales increased. Effects of Inflation on SMEs in Tanzania: As described in the first essay, Thompson and Vane (1979) argued that inflation can be caused by a simultaneous fall in the value of money. Inflation had continuously pressure Bank of Tanzania in the year 2009-10 due to its double digit and is expected to remain the same due to government expenditure ahead of October elections, the anticipated dry weather and the deteriorating of the shilling. The rate of inflation affects SMEs access to finance. As described in essay one, a high rate of inflation restricts SMEs from access to finance from the banks and other financial institutions while a low rate of inflation widens the SMEs chances of accessing funds. Because of this, inflation is considered as one of the factors that get in the way of the growth of SMEs in Tanzania, in a way that it puts off investors. Investors prefer to invest in countries where currencies are stable and rates of inflation are low. In order to help the SMEs sector, the central bank of Tanzania has set up a chain of strict fiscal measures to control inflation. Professor Benno Ndulu, the governor of the Bank of Tanzania (cited by Emerging Markets Business News, 2010), in an exclusive interview in Dar es Salaam said his institution was acting quickly and resolutely to turn around the rising rate of inflation. He said the bank would remain alert against the risk of higher food and fuel prices firing up the inflations upward spiral. He continued to say that increasing inflation was a worldwide happening and that the Bank was working round the clock to have power over money liquidity in the economy as one of the measures to deal with the problem. As an economics expert, Prof. Ndulu suggested that Tanzania as a nation requires to produce more food for its rapidly increasing population to trim down reliance on costly imported food products, which add up to inflationary pressures. He challenged regulators such as the Energy and Water Utilities Regulatory Authority (EWURA) and others to make certain that when prices of fuel at the global market dro p, such positive changes should be experienced by Tanzania too. The Bank of Tanzania also controls the growth of money in order to control inflation. According to Ballali (2004), controlling the growth of money enables the bank to have influence over the rates of inflation. In controlling the growth of money, the bank targets broad money, M2, which is currency in circulation outside banks, and total deposits detained by commercial banks, not including foreign currency deposits. BANK OF TANZANIA (BOT): The Bank of Tanzania is responsible for controlling the rate of inflation. Ballali (2004) wrote the objective of monetary policy is to attain a low and stable rate of inflation, which has a link with the key objective of the Bank of Tanzania, which is price stability. Therefore, the bank has an obligation of making sure that it sets up monetary conditions that are in agreement with low and stable inflation. According to Ballali (2004), the focus of the Bank of Tanzania is on the Consumer Price Index (CPI), which it uses to determine inflation. The rate of change in the overall CPI is known as the headline inflation rate. The inflation rate, not including food prices is regularly known as the non-food inflation rate. Non-food inflation rate is used to calculate price movements, which are mostly influenced by policy factors, but can also be often affected by external factors. The Bank of Tanzania also keeps an eye on food prices and their index. This is for the reason that food prices are occasionally influenced by non-monetary factors like drought and floods, which can have an effect on inflation significantly in spite of the attitude of monetary policy. The rate of change in food price index is known as the food inflation rate. Ballali (2004) stated that by controlling the growth of money supply, Central Banks have influence over inflation. The Bank of Tanzania targets broad money, M2, which is described as currency in circulation outside banks, and total deposits detained by commercial banks, not including foreign currency deposits. M2 is selected for the reason that it is the monetary aggregate that is estimated to have closest relationship with the rate of inflation. Central Banks usually have influence over reserve money (base money, or central bank money), as stated by Ballali (2004) which is directly connected to money supply in order to control the growth of M2. Reserve money is described as the liabilities of a Central Bank, which consist of currency detained outside banks and banks reserves detained by the Central Bank. Taxation and its effect on SMEs: According to Mittah (2009), there are two classifications of SMEs: SMEs formal these are potential taxpayers who comply with the tax laws, are well structured and keeps records SMEs informal these are not well structured and have complexities in keeping records. Most of the micro taxpayers fall under informal sector There are advantages in grouping taxpayers, which according to Kimungu and Kileva (2007) include: Simple to manage. Simple to recognize. Simple to educate or counsel on taxation issues. Risk minimization. Higher compliance. The tax system is unfavorable for SMEs development. According to SME Development Policy (2002), the business community has the following perception about Tanzanias taxes: The rates of taxes are higher in relation to neighboring countries in the region Taxes are many and collected by a variety of authorities including: the Tanzania Revenue Authority (TRA), some Central Government Ministries (e.g. Lands, Natural Resources Environment Tourism Energy and Minerals etc.) and Local government Authorities. These are some of the reasons why entrepreneurs are ignorant of tax matters and the cost of acting in agreement with tax regulations is regarded as high. While taxation of businesses is a requirement for national economic development, the current tax system inflicts a major weight on SMEs. The following are the strategies that are set up in order to promote compliances in paying tax by the SMEs: Simplify tax systems: for SMEs the tax system is considered to be complicated. Simplifying the tax system can promote voluntary compliance in paying tax. Mittah (2009) stated that Tanzania has opted for the introduction of presumptive tax system to reinstate income tax, VAT and stamp duties. Presumptive tax system was set up in July 2004 with the intention of minimizing the problems that are faced by SMEs taxpayers in abiding by with the laws of tax. Introduce tax incentives to foster SMEs: tax incentives like low tax rate to those who comply with the tax laws can encourage SMEs to comply and abide by with the tax laws. The Sustainable Industrial Development Policy SIDP (1996 2020): SME Development Policy (2002) reported that this scheme was set up in order to place specific stress on encouragement of small and medium industries through the following measures: Supporting current and new promotion institutions Simplification of taxation Licensing and registration of SMEs Progress access to financial services. Persuades informal sector businesses to grow and be formalized. TANZANIA REVENUE AUTHORITY (TRA): TANZANIA TRA is one of the government companies that are responsible for the application of the Value Added Tax (VAT) to SMEs in Tanzania. VAT was set up in Tanzania on 1st July 1998. Formerly, VAT was known as Sales Tax, but it was replaced because it was unable to create adequate revenue as it was narrow-based. According to TRA (2010) in Tanzania, there are two valid rates of VAT: Standard rate, which is 20% Zero rate, which is 0%. This is generally valid to exports. TRA (2010) gave the following main reasons for setting up VAT: Widen the tax base Achieve economic neutrality Encourage exports Achieve its administrative advantages According to TRA (2010), small businesses are those with yearly taxable turnover of not more than Tshs.40 million. By 31st December 2004, Tanzania had about 355,750 businesses that were registered as small size businesses. This group contributes about 0.44% to the TRA domestic revenue collections. Medium size businesses are those with the yearly taxable turnover exceeding Tshs.40 million, but whose yearly total domestic tax payments to TRA do not go beyond Tshs.400 million. By 31st December 2004, the businesses that were registered as medium size businesses for VAT were about 6,815. This group contributes about 13.2% to TRA total domestic revenue collection. Businesses whose yearly aggregate tax payments to TRA exceed Tshs.400 million are categorized as large taxpayers. TRA has registered about 200 businesses as large taxpayers, including non VAT registered traders such as banks and insurance companies, which entirely deliver free from VAT services. This group contributes about 18% o f TRA total domestic revenue collections. From July to December 2004, about Tshs.2,015.2 million of presumptive tax was accumulated from small businesses. TRAs target was to accumulated tax amounting to Tshs.2,887.3 million, leading to a performance rate of 70%. The key reason for not accomplishing their target was caused by the administrative complicatedness of monitoring the businesses under the informal sector, who do not keep records. About Tshs.60,084.8 million was accumulated from medium size businesses during the first half of Tanzanias financial year 2004/5. TRAs target was to accumulated tax amounting to Tshs.59,212 million, leading to a performance rate of 101%. TRA (2010) stated the following were the reasons for good performance from the medium size businesses: There was close follow-up of monthly tax collections in which the estimated collections are verified by 15th of every month. Recovery of outstanding amount of tax Effective audits Close monitoring of those businesses who do not keep records Tight controls over special free of VAT and VAT repayments Staff training Carrying out of the Departmental Actions Plans The challenges facing Tanzania with respect to taxation of SMEs are in particular to those in the formal sector. Kimungu and Kileva (2007) listed the challenges as: Identification Registration Non compliance Poor of non record keeping Kimungu and Kileva (2007) stated in order to tax SMEs, the TRA has engaged in various activities: Taxpayer education and sensitization Block management system door to door survey Presumptive approach to taxation Assessment procedures Collection formalities and procedures. Conclusion: An assessment of every feature involved in macro-economy i.e. inflation affects, implications of taxation, role of monetary policy and role of international trade suggest variable results. Research has revealed that the SME sector plays a significant role in the economy of Tanzania. The results showed that a third of the GDP originates from the SME sector and employs approximately 20% of the Tanzanian work force. Research has also shown that SME sector has many challenges, which need to be addressed effectively. Given the significance of the sector and the need to transform it to a vibrant and dynamic one, it is essential to put in place strategies that will ease the elimination of those challenges so that it can achieve the desired results. One of the problems that SMEs in Tanzania face, in relation to monetary policy is limited access to finance. This problem exists because the SME sector is viewed as a high risk and costly to finance sector. In order to try eliminating this challenge, the government in collaboration with other financial institutions developed schemes such as SME-CGS, J.K. Fund, etc. which were set up with a main objective of helping the SME sector to have access finance. SMEs also face challenges with international trade. The challenge is caused by SMEs lack of knowledge, information and skills needed to effectively compete in a global environment. Apart from setting up different schemes that tackle this challenge, the government in collaboration with private non-governmental organization (NGOs) also organizes workshops and seminars to sensitize and educate people on how to cope with the existing global challenges. Inflation is considered as one of the factors that get in the way of the growth of SMEs in Tanzania, in a way that it puts off investors. Investors prefer to invest in countries where currencies are stable and rates of inflation are low. The rate of inflation also affects SMEs access to finance. A high rate of inflation restricts SMEs from access to finance while a low rate of inflation widens the SMEs chances of accessing funds. In order to help the SMEs sector, the central bank of Tanzania has set up a chain of strict fiscal measures to control inflation. The tax system is considered as being unfavorable for SMEs development. Business community perceive the rates of Tanzania taxes as being high, complicated and that taxes are many and collected by a variety of authorities. In order to tackle this problem, the tax system need to be simplified so that the SME sector can understand how the whole system works and introduction of tax incentives to foster the SME sector to comply to tax laws.

Killer Angels Essays -- essays research papers

The Killer Angels The Battle of Gettysburg brought the dueling North and South together to the small town of Gettysburg and on the threshold of splitting the Union. Gettysburg was as close as the United States got to Armageddon and The Killer Angels gives the full day-to-day account of the battle that shaped America’s future. Michael Shaara tells the story of the Battle of Gettysburg through the eyes of the generals and men involved in the action of the battle. The historical account of the Battle of Gettysburg gives the reader a chance to experience the battle personally and not the history book manner taught in schools. A historical novel gives the facts straightforward and provides no commentary by the people involved in history. The historical account of the Battle of Gettysburg, as seen in Killer Angels, provides the facts of the battle as seen through the eyes of Generals Robert E. Lee, Joshua Chamberlain, James Longstreet, and John Buford. The feelings and inner-thoughts of each General and the conditions of the battle are seen, heard, and felt by the reader in the historical account. Shaara takes historical license with letters, the words of the men, and documents written during the three hellish days of the battle. Shaara avoids historical opinion and provides his own opinion towards the Civil War and the people. The historical account of the Civil War, the Battle of Gettysburg specifically, in Killer Angels conveys the attitude to toward war, attitude towards the Civil War, and cause for fighting the war of General Robert E. Lee, Joshua Chamberlain, James Longstreet, and John Buford. General Robert E. Lee gained stoic and legendary status as the heart and soul of the South in the Civil War, but many did not know his reasons and feelings for fighting the war. War and the slaughter of others did not interest Lee and he felt compassion for the Union. Lee had contradictory feelings towards war and says, â€Å"He was not only to serve in it but he was to lead it, to make the plans, and issue the orders to kill and burn and ruin†¦he could not do that† (Shaara 263). The Civil War is not in the taste of General Lee, but feels it is his duty, and he cannot just stand by and watch the war pass him by. Michael Shaara says of Lee’s reason for fighting the Civil War â€Å", He found that he had no choice†¦Lee could not raise his hand against his own. And so what then? T... ...eiving recognition for saving the high ground and perhaps the battle. Colonel Joshua Chamberlain is given a brigade after the battle of Gettysburg but is wounded six times. He is regarded as one of the greatest soldiers in American history, and receives numerous medals for honor during the Battle of Gettysburg. Ulysses Grant gives him the honor of Major General for heroism and is chosen by Grant as the officer to receive the Southern surrender at Appomattox. Chamberlain is elected the governor of Maine and eventually elected President of Bowdoin College. He dies from his wounds in June 1914 at the age of eighty-three. General Longstreet asks to be relieved of command after the Battle of Gettysburg, but Lee makes him stay. After the war he blames Lee for the loss of Gettysburg, and this does not sit well with people. His theory of defensive war is very advanced for the time. He serves as President of Washington College until his death in 1904. General Lee remains the symbol of all that is proud and noble in the South. He asks to be relieved of his command but it is denied. After the war he asks for pardon from Congress and it is denied until 1970. Lee dies of heart disease in 1870.