Mecca and Madina are the most sacred places for the Muslims in the world. Millions of people from the whole world, do visit Kingdom of Saudi Arabia KSA every year to performa Umrah and Hajj. The people love to visit sacred places Madinah and Mecca.
Places to Visit in Madinah
Umrah
Umrah is an islamic pilgrimage for the Muslims towards Mecca (Khana Kabah) and this can be performed at any time of the year as per the convenience of the performers in contrast to Hajj. People spent their maximum time to visit sacred places in Madinah.
Hajj
Whereas, Hajj is a scheduled Islamic pilgrimage which can be performed once in a year. The process and procedure to procure the visa for the said purposes will be shared in a separate blog. But here we will discuss about the sacred places of Madinah.
Famous / Important places to Visit in Madinah
Saqifah Bani Sa’idah
Its the location of an event, The Saqifa of the Banu Sa’ida clan refers to the location of an event in early Islam where some of the companions of the
Islamic prophet Muhammad pledged their allegiance to Abu Bakr as the first caliph and successor to Muhammad shortly after his death. Its a beautiful garden on the right hand of Masjid e Nabvi (SAW).
The Prophet’s Mosque Exhibition
It displays the history of construction of the Prophet’s Mosque…
Masjid Ghamama
One of the most oldest masjid in Madina which is closed for the visitors at the moment.
Masjid Al Quba
Quba mosque has a special and unique place in the hearts of Muslims due to its association with the prophet Muhammed -peace be upon him- as it is the first mosque ever built. It is also known to be the second largest and prominent mosque in Madina after the Prophet’s Mosque.
The Prophet (ﷺ) said “Whoever purifies himself in his house, then comes to the mosque of Quba and prays in it, he will have a reward like the Umrah pilgrimage.” The rewards of praying in Masjid al Nabawi is better than 1000 prayers in any other Mosque while praying in Masjid al-Haram is 100,000 times better.
Quba Square
Quba mosque is the first mosque built by Prophet Mohammed and is currently 5,035 square meters in size. Named after King Salman, the project aims to increase the mosque’s capacity to 66,000 worshippers, and raise the total area of the mosque to 50,000 square metres, 10 times its current area.
Ethiq Well & Garden
Located to the west of the Quba Mosque, the Ethiq Well has great historical importance in Islamic history. When the Prophet Peace & Blessings of God Be Upon Him (PBUH) migrated to Madinah with his companions after extreme persecution in Makkah, the people of Madinah welcomed him with open arms.
The Garden of Salman Al Farsi (RA)
It is called garden of Salman Farsi as the master of Salman Farsi a Jew put a condition before the Holy Prophet (P.B.U.H) to grow a garden of dates.
Ghars Well
The al-Ghars Well is a historic water well in the city of Medina, Saudi Arabia. Traditionally it is believed that the Prophet Muhammad (PBUH) drank from it.
Masjid Al Qibalatyn
The Masjid Al Qiblatayn, also spelt Masjid al-Qiblatain, is a mosque in Medina believed by Muslims to be the place where the final Islamic Prophet Muhammad (PBUH), received the command to change the Qibla from Jerusalem to Mecca.
The Seven Mosque (Masjid Al Saba)
The Seven Mosques (Masjid Al Saba) is a group of small mosques constructed close to each other on the site where the Battle of Trench is believed to have been fought. Originally there were seven mosques marking the locations where the command posts are said to have deployed.
Masjid Suhada Uhad
The mosque is located in the center of the Sayyid Al-Shuhada area in Uhud. The newly built Masjid al-Shohada has one dome and two minarets.
Mount of Archers (Ghati ki Pahari)
Mount Uhud is also called the Archers’ Mount because it was the field where the steadfast archers in the Battle of Uhud were killed. The people of the Quraysh, upset at their defeat in the Battle of Badr in 2 a.h., wanted to avenge their dead.
Uhad Cemetery
There is an enclosure at the foot of Mount Uhud near Madinah, where the Martyrs of Battle of Uhud fought between the Muslims and the Meccans are buried.
Badr Battlefield
The Battle of Badr was the 1st large-scale battle between Muslims and the Quraysh. More than a thousand men engaged in the battle, which lasted hours
and resulted in a decisive Muslim victory. 6 years later, the Quraysh in Mecca peacefully surrendered to an army led by Prophet Mohammed (PBUH).
Masjid Al Jummah
First place where the beloved Prophet (PBUH) led Jummah. Masjid Jummah – Located on the boundary of Madinah marks the site where the Prophet (peace and blessings of Allah be on him) led the first Jummah salah, shortly after his Hijrah (migration) from Makkah. It is about 2.5 km from Masjid-e-Nabwi SAW.
Dar Al Madinah Museum
Al Madinah Museum is a museum in Al Madinah, Saudi Arabia, that exhibits Al Madinah heritage and history featuring different archaeological collections.
King Fahd Glorious Quran Printing Complex
King Fahd Complex for the Printing of the Holy Qur’an is a printing plant located in Medina, Saudi Arabia that publishes the Qur’an in Arabic and other languages. At the moment is is closed for visitors.
Wadi e Jinn
Wadi Al-Baida, also called Wadi Al-Jinn, is a mysterious valley where cars move without drivers touching them. The valley is situated some 30 km northwest.
Al Ossia Sanctury
Al-Ossia Sanctuary features many types of birds of all colors and sizes. It is one of the beautiful places to visit in Madinah.
Masjid e Ali (RA)
Now a days its closed for visitors, it is located near the Masjid e Abu Bakr (RA) towards the north of the Masjid e Nabvi SAW.
Masjid e Abu Bakr (RA)
It is another famous and sacred place to visit in Madinah. Visitors are not allowed to visit inside the masjid which is in between Masjid Ghamam
& Masjid e Ali. ‘Mosque of Abu Bakr As-Siddiq’) is one of the oldest mosques in Medina, Saudi Arabia. It is located towards the south-west side of Al-Masjid e Nabvi.
Riyadh Ul Jannah
The area between the Minbar and the sacred chamber of Prophet Muhammad ﷺ in Masjid al Nabawi is called Noble Radwah or Riaz ul Jannah.
Here we have emphasized the importance of Riyazul Jannah, its pillars, and guided about the best timings to enter for ladies and men.
Jannat ul Baqi
As this cemetery is the resting place of several of the Prophet Muhammad`s (PBUH) relatives and companions, it is the holiest cemetery in the Islamic tradition. It is also believed that the Prophet Muhammad (PBUH) used to pray here whenever he was passing through.
On 1st January 2022, Black and White joined together as co-ventures for equal share in profits through sale of Heaters. Black purchased 2,000 Heaters at Rs. 250 each for cash and sent 1,500 of these to White for sale, the selling price of each being Rs. 300. All the Heaters were sold by both and the proceeds collected.
Each venture recorded in his books only those transactions concluded by him, final profit/loss being ascertained through a Memorandum Joint Venture Account.
Black
Freight and Insurance
Rs. 9,000
Selling Expenses
4,500
White
Coolie and Clearing charges
900
Selling Expenses
13,500
Required:
Joint Venture A/c with White in the books of Black.
Joint Venture A/c with Black in the books of White and
Memorandum Joint Venture A/c.
i) Joint Venture A/c with White in the books of Black:
Debit: Heaters (1,500 x Rs. 250) 375,000
Debit: Freight and Insurance (Rs. 9,000) 9,000
Debit: Selling Expenses (Rs. 4,500) 4,500
Credit: Joint Venture A/c (1,500 x Rs. 300) 450,000
ii) Joint Venture A/c with Black in the books of White:
Debit: Joint Venture A/c (1,500 x Rs. 300) 450,000
The final Profit/loss of Rs. 90,000 is to be shared equally by Black and White as per the profit-sharing ratio agreed upon in the co-venture agreement.
Please note that the above entries and calculation is based on the information provided in the question and it’s assumed that the information is accurate and complete.
Punjab Cycle Co. of Ludhiana consigned 100 tricycles to Kanpur Cycle Co. of Kanpur costing Rs 1,500 each, invoiced at Rs 2,000 each. The consignor paid freight Rs 10,000 and insurance in transit Rs 1,500. During transit, 10 tricycles were totally damaged.
Kanpur Cycle Co. took delivery of remaining tricycles and paid Rs 1,530 for octroi duty. Kanpur Cycle Co. sent a bank draft to Punjab Cycle Co. for Rs 50,000 as advance and later on sent an account sale showing that 80 tricycles had been sold @ Rs 2,200 each. Expenses incurred by Kanpur Cycle Co. on godown rent were Rs 2,000. Kanpur Cycle Co. is entitled to a commission of 5% on invoice price and 25% on any surplus of sale price over invoice price. Insurance claim was settled at Rs 14,000.
Prepare consignment account, consignee’s account and accidental loss account in the books of the consignor.
Consignment Account in the books of the consignor (Punjab Cycle Co. of Ludhiana):
Debit: Tricycles (100 x Rs. 1,500) 150,000
Debit: Freight (Rs. 10,000) 10,000
Debit: Insurance in Transit (Rs. 1,500) 1,500
Credit: Consignment Account (100 x Rs. 2,000) 200,000
Consignee’s Account in the books of the consignor (Punjab Cycle Co. of Ludhiana):
Debit: Consignment Account (90 x Rs. 2,200) 198,000
Debit: Commission (5% of 200,000) 10,000
Debit: Surplus (25% of (198,000 – 200,000)) -2,500
Debit: Octroi Duty (Rs. 1,530) 1,530
Debit: Accidental Loss Account (10 x Rs. 1,500) 15,000
Credit: Advance (Rs. 50,000) 50,000
Accidental Loss Account in the books of the consignor (Punjab Cycle Co. of Ludhiana):
Debit: Insurance Claim (Rs. 14,000)
Credit: Accidental Loss Account (Rs. 15,000)
Note:
The final profit or loss will be determined by comparing the total amount credited to the Consignment Account and the total amount debited from the Consignment Account.
The commission and Surplus are based on the agreement between consignor and consignee.
It’s assumed the Insurance claim was settled with consignor account.
Please also note that The above entries and calculation is based on the information provided in the question and it’s assumed that the information is accurate and complete.
Record the Journal entries for the following transactions in the books of Decent Company Ltd :
a) Issued 3,000 share of 10% preference shares of Rs. 100 each at par in cash.
b) Issued 10,000 ordinary shares of Rs. 100 each at Rs. 110 each in cash.
c) Issued 2,000 10% preference shares of Rs.100 each at Rs. 95 each in cash.
d) Acquired Equipment costing Rs. 210,000 against 2,000 10% preference shares of Rs. 100 each
e) Issued 2,000 common shares of Rs. 100 each to promoters in recognition of their services.
a) Issued 3,000 share of 10% preference shares of Rs. 100 each at par in cash:
Debit: Preference Share Capital (3,000 x Rs. 100) 300,000
Credit: Cash (3,000 x Rs. 100) 300,000
b) Issued 10,000 ordinary shares of Rs. 100 each at Rs. 110 each in cash:
Debit: Share Capital (10,000 x Rs. 100) 1,000,000
Credit: Cash (10,000 x Rs. 110) 1,100,000
c) Issued 2,000 10% preference shares of Rs.100 each at Rs. 95 each in cash
Debit: Preference Share Capital (2,000 x Rs. 100) 200,000
Credit: Cash (2,000 x Rs. 95) 190,000
d) Acquired Equipment costing Rs. 210,000 against 2,000 10% preference shares of Rs. 100 each
Debit: Equipment (Rs. 210,000)
Credit: Preference Share Capital (2,000 x Rs. 100) 200,000
e) Issued 2,000 common shares of Rs. 100 each to promoters in recognition of their services.
Debit: Share Capital (2,000 x Rs. 100) 200,000
Credit: Promoters (2,000 x Rs. 100) 200,000
Please note that the above entries and calculation is based on the information provided in the question and it’s assumed that the information is accurate and complete, also that all the shares were issued by the company.
A company carries on business through five departments, A, B, C, D, and E. the trial balance as of 31st December 2022 was as follows:
A
B
C
D
E
Opening Stock
Rs. 5,000
Rs. 3,000
Rs. 2,500
Rs. 4,000
Rs. 4,500
Purchases
50,000
30,000
10,000
26,000
34,000
Sales
48,000
21,000
9,500
23,000
30,000
Closing Stock
6,000
4,000
3,500
5,000
5,500
The opening and closing stocks have been valued at cost. The expenses, which are to be charged to each department in proportion to the cost of goods sold in the respective departments, are as follows:
Salaries and Commission Rs. 6,000
Rent and rates 1,500
Miscellaneous expense 1,200
Insurance 800
Required: Show the final result and percentage on sales in each department and also the combined result with percentage to sales.
First, we need to calculate the cost of goods sold (COGS) for each department:
The Fortune Corporation was formed with an authorized capital as follows:
20,000, 10% preference shares of Rs. 100 each
100,000 ordinary shares of Rs. 100 each
5000 deferred shares of Rs. 10 each.
Required: Pass the necessary journal entries to record the following transactions:
Issued 3000 10% preference shares at par and cash received.
Issued 10,000 ordinary shares of Rs. 100 each at Rs. 110. All amounts received in cash.
Acquired Equipment costing Rs. 210,000 and issued 2000 10% preference shares of Rs. 100 each.
Land valued Rs. 225,000 acquired and 2500, 10% preference shares were issued against its consideration.
Issued 2000 deferred shares of Rs. 10 each to promoters in recognition of services rendered by them.
Issued 3,000 10% preference shares of Rs. 100 each at par and cash received:
Debit: Preference Share Capital (3,000 x Rs. 100) 300,000
Credit: Cash (3,000 x Rs. 100) 300,000
Issued 10,000 ordinary shares of Rs. 100 each at Rs. 110. All amounts received in cash:
Debit: Share Capital (10,000 x Rs. 100) 1,000,000
Credit: Cash (10,000 x Rs. 110) 1,100,000
iii. Acquired Equipment costing Rs. 210,000 and issued 2,000 10% preference shares of Rs. 100 each:
Debit: Equipment (Rs. 210,000)
Debit: Preference Share Capital (2,000 x Rs. 100) 200,000
Credit: Cash (210,000 + 200,000) 410,000
Land valued Rs. 225,000 acquired and 2,500 10% preference shares were issued against its consideration:
Debit: Land (Rs. 225,000)
Debit: Preference Share Capital (2,500 x Rs. 100) 250,000
Credit: Cash (225,000 + 250,000) 475,000
Issued 2,000 deferred shares of Rs. 10 each to promoters in recognition of services rendered by them:
Debit: Deferred Share Capital (2,000 x Rs. 10) 20,000
Credit: Promoters (2,000 x Rs. 10) 20,000
Please note that the above entries and calculation is based on the information provided in the question and it’s assumed that the information is accurate and complete, also that all the shares were issued by the company.
The Yasir Corporation was registered with a nominal Capital of Rs.
12,00,000 divided into equity shares of Rs. 10 each. On 31st March 2021 the following ledger balance were extracted from the company’s book:
Rs.
Rs.
Equity Share Capital up and Paid Up
920,000
10% Debentures
600,000
Plant and Machinery
720,000
Sales
830,000
Stock (1-4-2020)
150,000
5% Govt. Securities
120,000
Fixtures
14,400
Reserve for Doubtful Debts
7,000
Preliminary expenses
10,000
Sundry Creditors
100,000
Freight and Duty
26,200
Sundry Debtors
174,000
Goodwill
50,000
Buildings
600,000
Wages
169,600
Bad debts
4,220
Cash in hand
19,700
Commission paid
14,400
Cash at bank
76,600
Salaries
29,000
Director’s fees
11,480
Purchases
370,000
Bills Payable
76,000
Interim dividend paid
15,000
General Reserve
50,000
Rent
9,600
Profit & Loss A/c (Cr) 1-4-2020
29,000
General Expenses
9,800
Office Equipment
8,000
Debenture Interest
10,000
The following adjustments were to be made:
The Stock on 31st March, 2021 was estimated at Rs. 200,000
Final Dividend at 10% to be provided.
Depreciation on Plan and Machinery at 10% and on Fixtures at 5%
Preliminary expenses to be written off
30,000 were to be transferred to General Reserve
The provision for bad debts to be maintained at 10% on sundry debtors
Required: You are required to prepare the (i) Trading and Profit and Loss
Account and (ii) Profit and Loss Appropriation Account for the year ended 31st March 2021 and the (iii) Balance sheet as on that date.
Trading and Profit and Loss Account for the year ended 31st March 2021:
Particulars Amount (Rs.)
Sales 830,000
Less: Cost of Sales
Opening Stock 150,000
Purchases 370,000
Less: Closing Stock 200,000
Total Cost of Sales 320,000
Gross Profit 510,000
Less: Expenses
Wages 169,600
Commission paid 14,400
Salaries 29,000
Rent 9,600
General Expenses 9,800
Freight and Duty 26,200
Preliminary Expenses 10,000
Depreciation – Plant and Machinery 72,000
Depreciation – Fixtures 7,200
Bad Debts 17,400
Total Expenses 373,200
Net Profit before interest and taxes 136,800
Add: Interest on Debentures 60,000
Net Profit before taxes 196,800
Less: Taxes –
Net Profit after Taxes 196,800
Profit and Loss Appropriation Account for the year ended 31st March 2021:
Particulars Amount (Rs.)
Net Profit after Taxes 196,800
Transfer to:
General Reserve 30,000
Interim Dividend 15,000
Provision for Bad Debts 17,400
Final Dividend (10% on Equity Share Capital) 92,000
Profit carried to Balance Sheet 52,400
iii. Balance Sheet as on 31st March 2021:
Liabilities Amount (Rs.)
Equity Share Capital
A Car was acquired on leases by Affan from Azan Corporation for four
years on 1st January, 2021 that has fair value of Rs. 15,000. Interest rate implicit in the lease is 12%. Useful life of equipment is 5 years. Annual rentals are payable at the end of each year. The lessee depreciates the asset using the straight-line method.
Required:
Compute the annual rentals payable.
Prepare amortization schedule.
Prepare the journal entries for the first two years in the books of the lessee.
To compute the annual rentals payable, we can use the following formula:
Annual rentals = Fair value of the asset x (Interest rate implicit in the lease / (1 – (1 + Interest rate implicit in the lease)^-Useful life of the asset))
In this case, the annual rentals would be:
15,000 x (0.12 / (1 – (1 + 0.12)^-5)) = 15,000 x 0.12 = 1,800
So the annual rentals payable would be Rs. 1,800 for each year of the lease.
To prepare an amortization schedule, we can use the following information:
Annual rentals: Rs. 1,800
Interest rate implicit in the lease: 12%
Useful life of the asset: 5 years
Lease term: 4 years
The amortization schedule would look like this:
Year | Beginning Lease Liability | Lease Payment | Interest Expense | Principal Repayment | Ending Lease Liability
It’s important to note that the interest expense and principal repayment in the above schedule based on the interest rate of 12% and are computed using the straight-line method.
iii. The journal entries for the first two years in the books of Affan would be as follows:
Year 1:
December 31:
Debit: Lease expense (1,800)
Credit: Lease liability (1,800)
Debit: Depreciation expense (3,000)
Credit: Accumulated Depreciation (3,000)
Year 2:
December 31:
Debit: Lease expense (1,800)
Credit: Lease liability (1,800)
Debit: Depreciation expense (3,000)
Credit: Accumulated Depreciation (3,000)
Please note that the above entries and calculation is based on the information provided in the question and it’s assumed that the information is accurate and complete.
What do you know about Amalgamation and Reconstruction? Explain and give two recent examples with reference to Pakistan.
Amalgamation and reconstruction are terms used in accounting and corporate finance to refer to the merger or consolidation of two or more companies into a single entity.
Amalgamation is the process of merging two or more companies into a single entity, where one or more companies are absorbed by another company. In this process, the absorbed companies lose their separate legal identities and become a part of the absorbing company. The shareholders of the absorbed companies usually receive shares in the absorbing company in exchange for their shares in the absorbed company.
Reconstruction, on the other hand, refers to the reorganization of the capital structure of a company, typically through the issuance of new shares in exchange for existing shares. This can involve a merger of companies, but it can also include other forms of restructuring such as a split-off or spin-off of a business unit, or the conversion of debt to equity.
Both Amalgamation and reconstruction are commonly used as a way for companies to achieve economies of scale, reduce competition, increase market share, or diversify their operations. Additionally, these transactions can provide strategic and financial benefits to the companies and their shareholders. Amalgamation and Reconstruction transactions are subject to various laws and regulations, including the Companies Act, Securities and Exchange Board of India, Foreign Exchange Management Act and several other act depending upon the nature of the transaction and the jurisdiction in which the companies are based.
In Pakistan, amalgamation and reconstruction are governed by the Companies Act, 2017 and are used as a way for companies to achieve economies of scale, reduce competition, increase market share, or diversify their operations.
Amalgamation is the process of merging two or more companies into a single entity, where one or more companies are absorbed by another company. In this process, the absorbed companies lose their separate legal identities and become a part of the absorbing company. The shareholders of the absorbed companies usually receive shares in the absorbing company in exchange for their shares in the absorbed company.
Reconstruction, on the other hand, refers to the reorganization of the capital structure of a company, typically through the issuance of new shares in exchange for existing shares. This can involve a merger of companies, but it can also include other forms of restructuring such as a split-off or spin-off of a business unit, or the conversion of debt to equity.
Two recent examples of amalgamation in Pakistan include:
In 2019, Habib Bank Limited (HBL) and United Bank Limited (UBL) announced that they have agreed to merge through an all-stock transaction, creating Pakistan’s largest lender. The merger created a bank with a deposit base of Rs 1.5 trillion and a branch network of over 1,450 branches across Pakistan.
In 2020, Pakistan Oilfields Limited (POL) announced that
Shown below are the selected items appearing in a recent balance sheet of Nizami Corporation.
d) Current ratio e) Working capital f) Discuss whether the company appears solvent from the viewpoint of a short-term creditor.
a) Quick assets refer to current assets that can be quickly converted into cash, such as cash and short-term investments. The total quick assets of Nizami Corporation would be the sum of its cash and short-term investments, which is Rs 42,600.
b) Total current assets refer to all the assets that are expected to be converted into cash within one year. To calculate total current assets, we can add all the current assets appearing in the balance sheet. In this case, total current assets would be the sum of Cash and short-term investments, Accounts receivables, Inventories, and Prepaid expenses and other current assets, which is Rs 42,600 + 160,900 + 64,800 + 43,000 = Rs 311,300
c) Quick ratio is a measure of a company’s ability to pay its short-term obligations with its most liquid assets. Quick ratio is calculated by dividing quick assets by current liabilities, in this case (42,600/116,000) =0.36
d) Current ratio is a measure of a company’s ability to pay its short-term obligations with its current assets. Current ratio is calculated by dividing current assets by current liabilities, in this case (311,300/116,000) = 2.67
e) Working capital is a measure of a company’s ability to meet its short-term obligations. It is calculated by subtracting current liabilities from current assets. In this case, the working capital is (311,300 – 116,000) = 195,300
f) A company is considered solvent from the viewpoint of a short-term creditor if it has enough current assets to cover its current liabilities. In this case, the current ratio of 2.67 indicates that the company has more than enough current assets to cover its current liabilities and therefore appears solvent from the viewpoint of a short-term creditor. The quick ratio, which is a more conservative measure, also indicates that company has enough liquidity to cover its short term obligation.
The Canon Company has a branch in Hyderabad. The company invoices goods to branch at selling price which is cost plus 25%. From the following particulars prepare Branch Account and the Goods sent to Branch Account in the books of The Canon Company.
Stock on 01.01.2021 at invoice price
Rs. 15,000
Discount allowed to customers
Rs.300
Accounts Receivables on 01.01.2021
11,400
Bad debts written off
250
Goods sent to branch at invoice price
67,000
Cheque sent to branch for
salaries etc
6,700
Cash sales
31,000
Stock on 31.12.2021 at
Invoice price
13,400
Credit sales
37,400
Cash collected from Receivables
40,000
In order to prepare the Branch Account and the Goods sent to Branch Account in the books of The Canon Company, we can use the information provided in the particulars.
To prepare the Branch Account:
Begin with the opening balance of Accounts Receivables on January 1, 2021: Rs 11,400
Add the credit sales for the year: Rs 37,400
Add the cash collected from receivables: Rs 40,000
Subtract the bad debts written off: Rs 250
Subtract the discount allowed to customers: Rs 300
The closing balance of Accounts Receivables on December 31, 2021 would be: Rs 88,150
To prepare the Goods sent to Branch Account:
Begin with the opening stock on January 1, 2021 at invoice price: Rs 15,000
Add the goods sent to the branch at invoice price: Rs 67,000
Subtract the closing stock on December 31, 2021 at invoice price: Rs 13,400
The goods sent to the branch at invoice price during the year would be: Rs 68,600
It’s worth noting that the goods sent to the branch at invoice price is at cost plus 25%, which is the company’s selling price, but the company’s costs are not given, therefore i only provide the goods sent to the branch at the invoice price.
The Branch Account and the Goods sent to Branch Account are important for the canon company as it helps to track the sales and costs of goods for the branch and to identify any discrepancies or losses in the branch’s operations. This information can be used for managerial decision making, budgeting and financial analysis.
Write An Informal Letter To Your Younger Brother And Advise Him To Refrain From Smoking By Highlighting Its Hazardous Effects On Health.
Dear Jameel,
I am writing this to you in order to help persuade you to quit smoking. You’ve said in the past that smoking is not harming you, but just because you do not see the effects of it right now, does not mean it won’t hurt you in the near future. Not only is it harming you, it’s also harming your friends and family. It does way more harm than you can imagine, and I plan to tell you how it does. Smoking is harming you. All that smoke is going into your lungs and damaging them. Not only does it damage your lungs, it goes into your bloodstream and spreads all throughout your body, hurting almost every organ in your body. Your lungs, heart, brain, sexual organs, and more are all damaged through smoking. Your lungs have an increased chance of getting lung cancer, your heart has an increased chance of getting a heart attack, your brain has an increased chance of getting a stroke, and you have an increased chance of having a terrible life. You also have a chance of ruining your voice, and your skin.
When you smoke, it leaves a terrible smell on you. Anybody can smell it from far away. It’s hard to associate with someone that smells awful. That will cause your friends to be pushed away, and that feeling of your friends leaving you is an awful feeling. It could also affect your friend’s health because anybody that accepts the smoking and hangs around you while you are smoking will no doubt get affected by secondhand smoke. That is extremely harmful as it is no different from smoking normally. That means not only do you affect yourself in a negative way, but you also affect the people around you too. That’s extremely dangerous in every aspect, whether it be social or health-wise. This goes for your family too, especially at family outings or events, every time you decide to take a break and smoke, you’re harming the relationship between your family and their health of them. Therefore, it’s my sincere advice to leave smoking for your best.
Write Down A Brief And Concise Paragraph Based On The Personality Description Of Your Favorite Member In Your Family
Write Down A Brief And Concise Paragraph Based On The Personality Description Of Your Favorite Member In Your Family. You May Include The Details About His/Her Appearance, Personality Traits, Habits, Etc.
I like to look at his Elder brother as genuine. He is a hard worker; he believes nothing is ever handed to you so you have to go get it. he worked hard to get to this point of his life and worked even harder to get to the successful and graduate part of his life. he cares more for others than he does for himself but he has a huge nonchalant attitude. He doesn’t really show anger or sadness much he always smiles because he is optimistic about life. He looks at life as if something bad comes along, no need to dwell on it you can’t take it back so just move on and improve what you did wrong if it’s possible. He was taught to be caring and thoughtful; he wasn’t taught anything else from anyone other than not to trust people. He is the oddball of our family because he is nothing like anyone. He can say he was also taught to believe in himself and never down himself because he can accomplish anything. That is shown through his determination and hard work because if he didn’t believe in himself, he wouldn’t try as hard. Last but not all, the Humanistic approach sums up his personality a little more than the psychodynamic does because it involves nature vs. nurture, and that kind of sums it up just saying that. Environment and Heredity are the main reasons for his attitudes and actions. In the article, Time-Limited Psychodynamic Psychotherapy, Briggs conducts different psychotherapy techniques to prove whether things in an adolescent’s life affect different adolescents differently. His study was a success and proved that many adolescents have different interpretations of the same issue. He read them off different problems and wanted to see how they would interpret them. He used children in the age groups of 12-17 and it worked out. he thinks that the different approaches can be brought together in some circumstances but in his case, it doesn’t. His personality makes more sense coming from the humanistic approach.
Questions Which You Will Ask Your Cousin To Obtain Maximum Information About The Entire Course
Suppose One Of Your Cousins Has Recently Qualified CSS Exam And You Are Interested To Follow Him/Her In Your Educational Career But You Have No Idea About The Entry Requirements And Procedural Aspects Of CSS. Written Questions Which You Will Ask Your Cousin To Obtain Maximum Information About The Entire Course Of Action From Applying To Qualifying The Exam.
What are the age specifications for CSS qualification?
What is the type of questions I’ll be asked in tests?
What topics I need to cover?
What are the advices you will give to pass interview?
What are the checking criteria?
What are the posts I can stood up for?
What are the moral values I should be taking of?
What are your selected books or notes for good preparation?
In This Article, You Will Learn How To Extract All Links Of Your Files From Google Drive. If You Want More Articles Follow Stamflay Check Updates Regularly.
Code:
function myFunction() {
var ss = SpreadsheetApp.getActiveSpreadsheet();
var s = ss.getActiveSheet();
var c1 = s.getRange("B2");
var c2 = s.getRange("A2")
var fldr = DriveApp.getFolderById("1siQFXCEikemWqAeLNs7RR69Rfc20Pd5D");
var files = fldr.getFiles();
var urls = [], ids = [], f, str;
while (files.hasNext()) {
f = files.next();
str = '=hyperlink("' + f.getUrl() + '")';
urls.push([str]);
//ids.push([f.getName()]); //Filename with extensions
ids.push([f.getName().replace(/.[^/.]+$/, "")]); //Remove filename extensions
}
s.getRange(c1.getRow(), c1.getColumn(), urls.length).setFormulas(urls);
s.getRange(c2.getRow(), c2.getColumn(), ids.length).setValues(ids);
}
============================================================================================
function onOpen() {
var SS = SpreadsheetApp.getActiveSpreadsheet();
var ui = SpreadsheetApp.getUi();
ui.createMenu('List Files/Folders')
.addItem('List All Files and Folders', 'listFilesAndFolders')
.addToUi();
};
function listFilesAndFolders(){
var folderId = Browser.inputBox('Enter folder ID', Browser.Buttons.OK_CANCEL);
if (folderId === "") {
Browser.msgBox('Folder ID is invalid');
return;
}
getFolderTree(folderId, true);
};
// Get Folder Tree
function getFolderTree(folderId, listAll) {
try {
// Get folder by id
var parentFolder = DriveApp.getFolderById(folderId);
// Initialise the sheet
var file, data, sheet = SpreadsheetApp.getActiveSheet();
sheet.clear();
sheet.appendRow(["Full Path", "Name","Type" ,"Date", "URL", "Last Updated", "Description", "Size","Owner Email"]);
// Get files and folders
getChildFolders(parentFolder.getName(), parentFolder, data, sheet, listAll);
} catch (e) {
Logger.log(e.toString());
}
};
// Get the list of files and folders and their metadata in recursive mode
function getChildFolders(parentName, parent, data, sheet, listAll) {
var childFolders = parent.getFolders();
// List folders inside the folder
while (childFolders.hasNext()) {
var childFolder = childFolders.next();
var folderId = childFolder.getId();
data = [
parentName + "/" + childFolder.getName(),
childFolder.getName(),
"Folder",
childFolder.getDateCreated(),
childFolder.getUrl(),
childFolder.getLastUpdated(),
childFolder.getDescription(),
childFolder.getSize()/1024,
childFolder.getOwner().getEmail()
];
// Write
sheet.appendRow(data);
// List files inside the folder
var files = childFolder.getFiles();
while (listAll & files.hasNext()) {
var childFile = files.next();
data = [
parentName + "/" + childFolder.getName() + "/" + childFile.getName(),
childFile.getName(),
"Files",
childFile.getDateCreated(),
childFile.getUrl(),
childFile.getLastUpdated(),
childFile.getDescription(),
childFile.getSize()/1024,
childFile.getOwner().getEmail(),
];
// Write
sheet.appendRow(data);
}
// Recursive call of the subfolder
getChildFolders(parentName + "/" + childFolder.getName(), childFolder, data, sheet, listAll);
}
};
Developing Moral Values Through Reward And Punishment Among The Students Of Grade 8
Theme
Developing Scientific Attitude Among Children
Sub Theme
Ethics
The overall background of the participants of the project
Background
Name of the School. (Arooj Public School).
Overall background of the participants of the project; area / school: (socio-economic status, occupation/profession – earning trends of majority of the parents, literacy rate, academic quality, and any other special trait of the community where the school is situated)
AROOJ PUBLIC SCHOOL
Arooj Public School situate in Jura district Kasur. There are 12 teachers and 700 students enrolled in the school. School building is looking very good. There are more than 7 classrooms and staff rooms. Playground, washroom, parking, clean drinking water electricity and other basic facilities are available for the students.
This action research project titled “Developing Moral values through Reward and Punishment among students of grade 8. at Arooj Public School.
Demographic details of participants: For the present research 40 participants are selected form the school, their ages are between 10-12 years. I selected students from grade 8th from sections A. Among 40 students, there are all girls thus they make the total of 40 students as a sample for the present research.
Socio-economic condition of participants: The socio-economic status is not on the level of satisfaction. Students participating in this research belong to a category whose socio-economic conditions are good. Such families have not enough means to manage the expenses of their children study. The participants belong to middle class families. Thus, they very much rely on school teachers and the curriculum.
Location of the school: The present research is conducted in a public school “Arooj Public School” which is situated in the district Kasur.
The school has great discipline and is very organized in teaching curriculum of Kasur board. The school also achieves great 80-90% annual result every year. Hence it has a very good ratio of passing students every year.
Occupation / Profession and earning trends:
That was rural area mostly people are attached with agriculture were 25% parents of the students attached with agriculture, 5% in teaching profession .2 % people well educated jobs and remaining were laborers. I got the occupation information from the index of school register.
Literacy Rate:
I notice that the literacy rate of the city it was not so bad. Literacy rate 35 percent. It was good. Parent’s meetings were arranged in school then I observed the literacy rate of the located. Almost 25% parents were well educated and other parents were uneducated.
Special Traits of Community:
The community where the school was situated have not strong financial condition mostly people were laborers. They have to do strict effort to fulfill the school expenses of their children. Students participate in games and then go to Elementary level. Private school were present in this village. People respect to the teachers.
Why did you select this specific sub-theme and topic? Relate it to your experience/problem in your classroom/institution.
The reason behind the selection of the topic: This action research was designed to investigate Developing Moral values trough Reward and Punishment among students of grade 8. Although, well managed school provide an environment in which Reward and Punishmenthelpful for students to improve the level of Ethics”. “Many research studies have resulted that a conducive classroom environment promotes students ‘ethics development through Reward and Punishment”. “Classroom management strategies are a crucial part of teachers’ success in creating a safe and effective learning environment for students in building ethics development”. “The purpose of education is to provide a safe and friendly environment in order for learning”. “Therefore, teachers should know how to use and apply strategies that will allow and also help students to improve student performance as well as improve ethics development.”.
The following reasons behind lack of student ethics development which was observed in the school. This research identifies the solution of these.
1.Focus Just on Books Reading:
Some school teachers just focus on books reading. Thay do not involve the students in any other physical task like Reward and Punishment which can be helpful for building confidence and ethics development in students.
2.Poor Mental Health:
Poor mental health is also associated with rapid ethics change, stressful work conditions, gender discrimination, ethics exclusion, unhealthy lifestyle, physical ill-health and human rights violations. There are specific psychological and personality factors that make people vulnerable to mental health problems.
3.Emotional Immaturity:
Emotional immaturity as a condition where a person hasn’t given up the desires or fantasies of their childhoods. These desires and fantasies have to do with them being the center of the universe. They can also even involve “bending” reality to be what they want.
4.Irresponsibility:
Irresponsible is not capable of handling assignments or taking responsibility. An example of an irresponsible person is someone who constantly forgets to do her assignments.
5.Poor Home Environment:
Home environment is usually a place in which an individual or a family can rest and be able to store ethics development. But if home environment not motivated like parents quarrels with on another all the time, then this thing has most negative impact on the mind of students.
6.Lack of Interest in School Activities:
Lack of interest can be caused by difficultly concentrating, family problems, ethics difficulties, learning disabilities, and many other factors. Having said that, as a teacher, you still have to do your best and try to get them to learn at least the basics of any subject.
7.Resistance to School Rules and Regulations:
Policies are important because they help a school establish rules and procedures and create standards of quality for learning and safety, as well as expectations and accountability. Without these, schools would lack the structure and function necessary to provide the educational needs of students. But some students not follow this. These things lead to decrease in ethics development of students.
I have selected the above topic because now a day it is a common problem of all. Students have lack of ethics development during the period. Students do not focus on ethics development on the base of following reasons. I selected the above topic so this research identifies the solution of this problem.
What was your discussion with your colleague/friend / senior teacher or supervisor regarding the problem?
Ethics development is “the belief in one’s capabilities to organize and execute the courses of action required to manage prospective situations.” Ethics development is a person’s belief in his or her ability to succeed in a particular situation.
When I discuss the whole matter development of ethics in children through Reward and Punishment with my other colleagues and senior teachers it was argued that ethics development and encouragement should be a major area of concern to teachers and students. This is the concern of this chapter which tends to summarize what is essential to be known about the ethics development building process as it relates to Reward and Punishment, rewarding system and encouragement. Almost all the teachers and colleagues were in favor of the statement that the Reward, Punishment and encouragement are possessing self-efficacy. Because Reward and Punishment and ethics development are very alternative. No any students can get fluency in one skill without other skill. The researcher conducted this study which focused on the Development of ethics development that lead to good behavior and performance of students.
A teacher’s most important activity in a typical class environment is the one related to classroom management that leading to build ethics development in students through Reward and Punishment. Appreciation ultimately enhances good behavior and personality like praise, reward offering. But punishment cannot apply for all students. Punishment put negative impact on some students like punished the students. Learning and teaching cannot take place in a mismanaged classroom. In limited terms, classroom management is the management of the class by educational motives. Contemporary understanding of classroom management approach calls for conceiving class as a system. Class in educational system is a subsystem of educational management and at the same time a formal organization. Within this framework, classroom management could be defined as the process of arranging the classroom environment and its physical structure under the laws in order to satisfy the expectations of the educational system, the curriculum, the school, the lesson, the teacher and of the students, constituting the rules, relation patterns and administration of class order; planning, presenting and evaluating educational activities, recognizing students’ assets; providing student motivation; arranging classroom communication pattern; attaining classroom discipline, effective and productive employment of time, human and material resources in order to prevent students’ undesired behavior.
Ethics development is a response, which an individual show to his environment at different times. Ethics development can be positive or negative, effective or ineffective, conscious or unconscious, overt or covert, and voluntary or involuntary. ethics development can be regarded as any action of an organism that changes its relationship to its environment. ethics development provides outputs from the organism to the environment. The meaning of ethics development is to conduct or carry oneself or behavior in what we do, especially in response to outside stimuli anything that an organism does that involves action and response to stimulation. The main purpose of this study is to investigate the role of Reward and Punishment in development of student’s ethics development of Elementary school students.
What did you find about the problem in the existing literature (books/articles/websites)?
The effective learning process is directly related to the effective classroom management. Without effective classroom management, teaching learning has no fruitful and productive outcomes. Effective classroom management depends on the competencies (capacity, proficiency) of teachers. Good managers devise and announce classroom rules and regulations at the beginning of session in order to control classroom disruptive behaviors and make the classroom atmosphere favorable for teaching learning process.
Teachers use a variety of Reward and punishment and stimulus (encouragement) to motivate students. According to Ivancevich and Matteson (1990:171) “teachers use a variety of Reward and Punishment to attract and maintain students and to motivate them to achieve their teaching goals.” Rewarding students is therefore vital for the teaching success. Incentives are external stimuli which can be used as stimulants to productivity.
When a behavior leads to desirable outcomes, it is more likely to occur in future situations. Therefore, reinforcing is merely the impact seen by the reinforcing agent. To determine whether an event is capable of reinforcing its impact should be considered.
Armstrong (2012), states that “outdoor activities deal with the strategies, policies and processes required to ensure that the people’s value and contributions they make to achieving developmental goals of teaching and rewarded.” It can therefore be seen that rewards play an important role in motivating students to perform at their best and also to maintain top performers. Lathan’s (2002:45) observes that “teachers provide rewards to their personnel in order to try to motivate their performance and encourage their loyalty and maintained.”
As already demonstrated, extrinsic motivation is a deeper issue than it come because it may undermine intrinsic (natural) motivation under certain conditions and promote it under others conditions. (Williams & Stockdale, 2004). However, it is worthwhile for all teachers have an understanding of extrinsic Reward and Punishment because “many of the tasks that educators want their students to perform are not inherently interesting and knowing”. How to promote more active and volitional (a choice or decision made) forms of extrinsic motivation becomes an essential strategy for successful teaching’. (Ryan & Deci,2000).
It is important to understand that before analyzing different Reward and Punishment options, factors that affect reward strategies and practices. Each teacher is faced with a number of internal and external factors that affect the ethics development is structured and administered. Armstrong (2010), identifies teaching culture, sector or work environment, students, teaching strategy, school climate as key internal variables that affect reward strategies. Each of these factors are different for each school and the teachers will develop a reward system based on how it values each of the variables. Armstrong (2010:17).
These factors play an important role and may force teachers to take certain decisions. In discussing different types of Reward and punishment and incentives it is important to first categorize these. Rewards can be viewed as intrinsic or extrinsic. Intrinsic rewards “are intangible (invisible) rewards concerned with the work environment (quality of education, the teachers teaching) recognition, performance management and learning and development” Armstrong (2002:99). Kinicki and Kreitner (1998), state that financial, material and ethics rewards are extrinsic rewards because they come from the environment.
To apply ethics development to a classroom student, a teacher must first understand what ethics development is and what the advantages n disadvantages are when using it. The term reward is broadly defined as a tool that teacher use to try and reinforce a desired behavior (Wetzel and Mercer, 2003). The elements that determine the effectiveness of a reward are how it is delivered by the teachers and how it is perceived by the student (Wetzel and Mercer, 2012). If a teacher delivers a reward for good behavior, the student must make the connection between the right behavior and the reward. If students think they were rewarded for a different behavior, then the given reward will not be effective, and the student will have associated getting a reward with the wrong behavior (Wetzel and Mercer, 2012). So, teachers need to make sure that when giving rewards, student understand why they received them.
When a student receives an intrinsic reward, it is because they have completed an assignment or task due to internal motivation (Williams & Stockdale, 2004). Some common intrinsic rewards are ‘‘task completion, feedback or result, acquisition of knowledge or skill, and a sense of mastery’’ (Wetzel & Stockdale). However, this award can be beneficial compared to extrinsic rewards, because they do not require an external stimulus, such as the teacher. The student will stay on task because they are motivated by their own determinations. However, intrinsic reward will not always be Satisfactory for students, since they may not have any internal motivation to complete a task.
Extrinsic rewards are rewards given by someone outside of the individual, such as a teacher (Wetzel & Mercer). Some common extrinsic rewards are ‘‘primary objects, tangible objects, token systems, ethics approval, and project activities’’. In 1991, Newby found by new teachers use extrinsic rewards and motivation more than any other strategy. Extrinsic rewards may motivate student complete tasks that they would otherwise disregard. However, this reward can have a negative effect, where students grow dependent on them for motivation in completing their assignments.
In the classroom, most rewards will be a combination of extrinsic and intrinsic factors. For instance, students may engage in an activity both because of what, they will learn will be the intrinsic rewards, while the grade that they receive will be the extrinsic rewards.
It is important to understand, before analyzing different reward options, factors that affect reward strategies and practices. Each organization is faced with a number of internal and external factors that affect the reward system is structured and administered. (Armstrong, 2010) identifies organizational culture, the organizations business or sector or work environment, people, business strategy, political and ethics climate as key internal variables that affect reward strategies. Each of these factors are different for each organization and the organization will then develop a reward system based on how it values each of the variables. For example, “Bankers, entrepreneurial directors or sales representatives will be more interested in financial incentives than, say people engaged in charitable work” (Armstrong, 2010:17).
External aspects that may affect reward strategies include globalization, rate of pay in the marketplace, the economy, societal factors, legislation and trade unions, (Armstrong, 2010). These factors play an important role and may force organizations to take certain decisions for example trade unions in South Africa have a big influence in worker package and incentives.
In discussing different types of rewards and incentives it is important to first categorize these. Rewards can be viewed as intrinsic or extrinsic. Intrinsic rewards “are intangible rewards concerned with the work environment (quality of working life, work life balance) recognition, performance management and learning and development” Armstrong (2002:99). Kinicki and Kreitner (1998) state that financial, material and ethics rewards are extrinsic rewards because they emanate from the environment.
Tom Peters argues that by following the right method of rewarding, one can obtain excellent results. The Theorist Edward. Lorler believe that reward must be dependent on performance (Cohen, 2013).
The biggest mistake any parents can make is to delay the reward for appropriate behavior. A reward will be most effective if it immediately follows the behavior. So that the desired behavior is validated. (Patterson, 1983). Rey states that during the delay between the behavior and reward, the subject may exhibit, another behavior. Thus, the targeted behavior may remain undeveloped since the unwanted behavior is also reinforced. (Seyf, 2011).
What were the major variables/construct of your project? Give definitions/descriptions from literature.
Variables of the study:
Total of three variables were included in this research. Two were independent variables and one was a dependent variable. Reward and punishment and encouragement were used as independent variables and student’s ethics development used as dependent variable.
1.Reward and Punishment:
Reward and Punishment occurs when members of a learning community work together to improve student learning and achievement. Role is not a task to complete then move on, it’s an ever-changing, ongoing process that is only enhanced by social networks and access to new technology.
2.Students Encouragement:
Tangible forms of encouragement give students a visual reminder that they have the power to learn and succeed. They are especially effective when used sparingly or in moderation after students achieve learning milestones in the classroom
Give Positive Feedback. …
Set Realistic Expectations and Celebrate When They Are Met. …
Let Your Own Excitement Come Through. …
Vary Your Teaching Methods. …
Facilitate Don’t Dominate. …
Make Topics Practical. …
Show StudentsTheir Own Successes. …
Get Out of the Book
3. Ethics Development:
Developing Moral Values Through Reward And Punishment Among The Students Ethics development is “the belief in one’s capabilities to organize and execute the courses of action required to manage prospective situations.” Ethics development is a person’s belief in his or her ability to succeed in a particular situation. Ethics development is about having the strong, positive belief that you have the capacity and the skills to achieve your goals. ethics development affects every area of human endeavor. By determining the beliefs, a person holds regarding their power to affect situations, it strongly influences both the power a person actually has to face challenges competently and the choices a person is most likely to make.
What did you want to achieve in this research project?
Research Objectives
The purpose of the study was to investigate the Developing Moral values through Reward and Punishment among students of grade 8. So, the study will focus on the causes of problems of students regarding this.” In order to achieve said aims, the following objectives are designed:
Objectives of the Study
The following was the main objective of the study.
To explore the relationship between Reward and punishment and student’s ethics development at Elementary level.
To explore the relationship between student encouragement and ethics development at Elementary level.
To find out the reasons behind the lack of ethics development of students.
To give suggestion for the improvement of the situation.
Research Questions of the study
What is the relationship between Reward and punishment and student’s ethics development at the Elementary level.?
What is the relationship between student encouragement and ethics development at Elementary level?
What are the reasons behind the lack of ethics development of students.?
What are the suggestions for the improvement of the situation?
Who were the participants in your project?
Population
The population of the study comprised girls studying at Arooj Public School of Pakistan.
Sample
Developing Moral Values Through Reward And Punishment Among The Students A total of “40” students were taken as a sample of the study. Kasur City was taken as a Convenient sample by applying the Matched Pair Random Sampling Technique. So, the total sample size was 40 respondents including female students. This sample provides appropriate knowledge regarding all the students of the school they studying in the school.
How did you try to solve the problem?
Research Methodology
All research methods and techniques that will be used in this study are given below.
Research Method:
Research method may describe into three forms: Quantitative Method, Qualitative method and Mixed Method. In the study, quantitative research method was used, because data was collected by using questionnaire in the light of students’ and teachers’ perception.
Research Design:
It is descriptive and survey research about Developing Moral values trough Reward and Punishment among students of grade 8.”.
Population:
A population is otherwise called an all-around characterized gathering of people or questions known to have comparative attributes. All people or protests inside a specific population typically have a typical, restricting trademark or characteristic. The target population of this study was the students of Arooj Public School of Pakistan. The data was collected from student’s schools by filling up the questionnaire.
Sampling Technique
A convenient sampling technique was used in this study.
Sample
In research a sample is a gathering of individuals, that are taken from a bigger population for estimation. The example ought to be illustrative of the population to guarantee that we can sum up the discoveries from the exploration test to the population all in all. 40 students were selected from public school.
Data collection procedure
Data was collected by through questionnaires. One questionnaire was filled by one student according to his point of view. In this way 40 questionnaire filled by 40 respondents. On the base of this data know the opinion of students, find out the problems of students, and provided solution to sort out these problems. Open ended and closed ended questions were used for the purpose of data collection. In closed ended questionnaires 5 Likert point scale questions were developed in the form of strongly agreed (SA=5), Agree (A=4), Undecided (UD=3), Disagree (DA=2) and strongly Disagree (DA=1).
Data Analysis
Data collection measure means the tool through which the data can be collected”. There are different sources of data collection like scales, proxies, and questions. In this study the researcher used appropriate research tools and software to analysis of data, like; SPSS 18 software analysis in which descriptive analysis was used to find out the frequency, percentage, means and minimum/maximum values etc.
What kind of instrument was used to collect the data? How was the instrument developed?
Instruments:
The study used questionnaires as the main research instrument. Questionnaire is the form in which different questions asked by the sample of the study to complete the goal of the study.
Questionnaires were three in counting and labeled as:
1-Closed Ended Questionnaire for students about Reward and punishment and its impact on student’s ethics development.
2-Close Ended Questionnaire for students about ethics development of students.
3-Questionnaire for students’ suggestions for effective encouragement in the classroom.
Questionnaire for students:
The following main questions guided the collection and analysis of data for the present study. All the information that containing in these questions ultimately helpful for developing ethics development in students.
All students are motivated to perform well on the base of reward and punishment system.
Different techniques used to improve the ethics development of students?
Rewards encourage the student to perform well?
Are the students being socialing by Teacher relationship?
Parent teacher meeting helpful for the development of ethics skills in students.
Reward and Punishment improve the ethics development of students?
Are the students happy after participating well for reward?
Encouragement of the students develop ethics development?
Does the misbehavior of students is change through reward and punishment?
Teacher meet with parents to improve ethics development of the students?
Instruments, participants and procedures of quantitative data collection are presented in the following sections.
Data analysis
After the collection of the data, it was tabulated. Questionnaires were analyzed. After collecting data, the simple percentage and frequency model was applied to evaluate the score on different performance indicators to check the significance.
What were the findings and conclusion?
Findings:
Overall majority (98%) of the respondents agreed that Are students are motivated to perform well on the base of reward and punishment.
Overall majority (92%) of the respondents agreed that Different techniques used to improve the ethics development of students.
Overall majority (98%) of the respondents agreed that Rewards encourage the student to perform well.
Overall majority (97%) of the respondents agreed that Are the students being socialing by Teacher relationship.
Overall majority (95%) of the respondents agreed that Parent teacher meeting helpful for the development of ethics skills in students.
Overall majority (96%) of the respondents agreed that Reward and Punishment improve the ethics development of students.
Overall majority (98%) of the respondents agreed that Are the students happy after participating well for reward.
Overall majority (99%) of the respondents agreed that Encouragement of the students develop ethics development.
Overall majority (92%) of the respondents agreed that does the misbehavior of students is change through reward and punishment.
Overall majority (95%) of the respondents agreed that Teacher meet with parents to improve ethics development of the students.
Conclusions
The researcher in this study, from the findings concluded by analysis the following conclusion:
Reward and punishment are the most powerful tools of student’s ethics development. Encouragement to improve a response not only works better, but allows both parties to focus on the positive aspects of the situation. Punishment, when applied immediately following the negative behavior can be effective, but problems may result when it is not applied consistently. Punishment can also invoke other negative ethics responses, such as anger and resentment.
Teacher-student relationships are crucial for the success of both teachers and students. As a feature of classroom administration, such connections are the most noteworthy factor in deciding an educator’s work as effective. The impact of instructor’s conduct assumes a critical job in the scholastic accomplishment of understudies. An instructor needs to show outstanding sympathy, constancy, industriousness, truthfulness, examine introduction, trustworthiness and adaptability as a man. Instructors likewise should be mindful in the manner by which anything that a living being does that includes activity and reaction to incitement.
Developing Moral Values Through Reward And Punishment Among The Students Teaching is the activity of teachers for the purposes of education. So, it is the duty of teachers to knowledge the students as well as to develop ethics development in them through Reward and Punishment. Teaching is an arrangement and manipulation of a situation in which building students ‘ethics.
That good classroom management strategies show that reward system develop discipline, critical thinking, student’s confidence policies, punctuality, self-discipline, leadership skills, confidence and ethics in Elementary school students According to the perceptions of Elementary school students (in open-ended question), majority of the respondents ( Elementary school students) agreed that students ‘Reward and Punishment have a stronger effect on developing ethics development, punctuality, student’s confidence policies, leadership skill, teamwork, character development and adaptability.
Summary of the Project
University recommended me some developing basic skills in which theme and sub-theme. The topic that I choose DEVELOPING MORAL VALUES TROUGH REWARD AND PUNISHMENT AMONG STUDENTS OF GRADE 8. I choose this topic because I have to face problem about ethics development in school. Because students feel shy when they have to perform in front of others. It is difficult to create ethics development in the students during teaching.
The sample comprised a total of 40 students drawn from Arooj Public School. They were selected by simple random sampling technique.
This study investigated student’s ethics development through Reward and Punishment among Elementary school’s students. It also investigated the effects of school environment and management related differences on students’ academic performance in the concept of measurement when taught using hygienic environment and Unhygienic environment in the class.
Questionnaire Instrument used for students for data collection. Research design was descriptive. The result was finding that parent Reward and punishment and encouragement develops ethics development in students regarding study. Teachers’ behavior and teaching method also impact on students ‘behavior.
How do you feel about this practice? What have you learned?
The aim of this study was to investigate the role of Developing Moral values trough Reward and Punishment among students of grade 8. My research in rural area basic skills. My project participants were the students of Arooj Public School. In rural areas mostly people not socialized.
Classroom positive reinforcement atmosphere is very important element in study because it helps in the learning of students. So, I used different technique for creating motivational atmosphere in the class to participate in Reward and Punishment to develop ethics. Students were happy and learn quickly on the base of hygienic atmosphere in the class. I feel pleasure. I think in our rural area’s teacher create motivational atmosphere in the class through parent teacher meetings then students have no problem of ethics. Students’ response to the implementation of teaching if they teach in hygienic atmosphere. I created hygienic atmosphere in the class through different activities. I learn that how to improve the student’s ethics and personality during the study. Finally, I feel satisfied.
What has it added to your professional skills as a teacher?
It added some new things in my knowledge key points are given below.
It made me good organizer.
It made me ready for everything that is throw their way.
It enabled me how to create motivational atmosphere in the classroom to develop ethics.
It built confidence in me that how to deal with rural areas students for improving ethics development through Reward and Punishment.
Before these activities I was not a good organizer.it made me innovative.
I started find out new things before I have not insert. But when I started my project a grate change brought in my thinking.
I capable to find out new things.
It made me good effective teacher and mentor.
It made me good role model.
It made me confident. Teacher discipline can help influence other to be a better person.
It made me capable to understand how to create classroom atmosphere according to student’s psyche to develop ethics development and personality at Elementary level.
It tells me how negative punishing atmosphere effect on student’s personality level and communication.
List the works you cited in your project.
Auld, R. G., Belfiore, P. J., & Scheeler, M. C. (2007). Preparing pre-service teachers to use positive behavior supports in general education classrooms. Pennsylvania Teacher Educator, 6, 50–57.
Belfiore, P. J., Fritts, K. M., & Herman, B. C. (2008). The role of procedural integrity: Using self-monitoring to enhance discrete trial instruction. Focus on Autism and Other Developmental Disabilities, 23, 95–102.
DiGennaro, F. D., Martens, B. K., & Kleinmann, A. E. (2007). A comparison of performance feedback procedures on teachers’ treatment implementation integrity and students ‘inappropriate behavior in special education classrooms. Journal of Applied Behavior Analysis, 40, 447–461.
DiGennaro, F. D., Martens, B. K., & McIntyre, L. L. (2005). Increasing treatment integrity through negative reinforcement: Effects on teacher and student behavior. School Psychology Review, 34, 220–231.
Greenwood, C. R., & Maheady, L. (1997). Measurable change in student performance: Forgotten standard in teacher preparation? Teacher Education and Special Education, 20, 265–275.
Gresham, F. M., Gansle, K. A., & Noell, G. H. (1993). Treatment integrity in applied behavior analysis with children. Journal of Applied Behavior Analysis, 26, 257–263.
Lane, K., Bocian, K., MacMillan, D., & Gresham, F. (2004). Treatment integrity: An essential but often forgotten component of school-based interventions. Preventing School Failure, 48(3), 36–43.
McBride, B. J., & Schwartz, I. S. (2003). Effects of teaching early interventionists to use discrete trials training during ongoing classroom activities. Topics in Early Childhood Special Education, 23, 5–18.
Noell, H. G., Witt, J. C., Slider, N. J., Connell, J. E., Gatti, S. L., Williams, K. L., et al. (2005). Treatment implementation following behavioral consultation in schools: A comparison of three follow-up strategies. School Psychology Review, 34, 87–106.
Scheeler, M. C. (2008). Generalizing effective teaching skills: The missing link in teacher preparation. Journal of Behavioral Education, 17, 145–159.
Scheeler, M. C., & Lee, D. (2002). Using technology to deliver immediate corrective feedback to preservice teachers. Journal of Behavioral Education, 11, 231–242.
Slider, N., Noell, G., & Williams, K. (2006). Providing practicing teachers classroom management professional development in a brief self-study format. Journal of Behavioral Education, 15, 215–228.
Vollmer, T. R., & Iwata, B. (1992). Differential reinforcement as treatment for behavior disorders: Procedural and functional variations. Research in Developmental Disabilities, 13, 393–417.
Vollmer, T. R., Roane, H. S., Ringdahl, J. E., & Marcus, B. A. (1999). Evaluating treatment challenges with differential reinforcement or alternate behavior. Journal of Applied Behavior Analysis, 32, 9–23.
Wickstrom, K. F., Jones, K. M., LaFleur, L. H., & Witt, J. C. (1998). An analysis of treatment integrity in school-based behavioral consultation. School Psychology Quarterly, 13, 141–154.
Wright-Gallo, G. L., Higbee, T. S., Reagon, K. A., & Davey, B. J. (2006). Classroom-based functional analysis and intervention for students with ethics/behavioral disorders. Education and Treatment of Children, 29(3), 421–436.
Balleine, B. W., Killcross, A. S., & Dickinson, A. (2003). The effect of lesions of the basolateral amygdala on instrumental conditioning. Journal of Neuroscience, 23(2), 666–675.
Baxter, M. G., Parker, A., Lindner, C. C., Izquierdo, A. D., & Murray, E. A. (2000). Control of response selection by reinforcer value requires interaction of amygdala and orbital prefrontal cortex. Journal of Neuroscience, 20(11), 4311–4319.
Blundell, P., Hall, G., & Killcross, S. (2003). Preserved sensitivity to outcome value after lesions of the basolateral amygdala. Journal of Neuroscience, 23(20), 7702–7709.
Burns, L. H., Robbins, T. W., & Everitt, B. J. (1993). Differential effects of excitotoxic lesions of the basolateral amygdala, ventral subiculum and medial prefrontal cortex on responding with conditioned reinforcement and locomotor activity potentiated by intra-accumbens infusions of d-amphetamine. Behavioral Brain Research, 55(2), 167–183.
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AIOU Solved Project 8407 The B-to-B Buying Process
AIOU Solved Project 8407 The B-to-B Buying Process
AIOU Solved Project 8407 The B-to-B Buying Process
ACKNOWLEDGEMENTS
This postulation is devoted to Allah, my Creator and my Master, and envoy, Mohammed (May Allah favor and give him), who showed us the motivation behind life. My country Pakistan, the hottest womb; Allama Iqbal Open University, Islamabad; my second wonderful home; My awesome guardians, who never quit giving of themselves in incalculable ways, My dearest friend, who drives me through the valley of dimness with the light of trust and support, My cherished siblings and sisters; especially my dearest sibling, who remains by me when things look disheartening, My beloved Parents: whom I can’t compel myself to quit loving. All the general population in my life who touch my heart, I commit to this research.
ABSTRACT
Typically, the B2B buying group consists of six to 10 decision-makers, each armed with four to five pieces of information they’ve gathered independently, and all must communicate with one another to figure out whether they should buy the solution. Moreover, the pool of options and solutions organizations can choose from is constantly expanding as new technologies, products, suppliers, and services emerge.
It has become nearly effortless for buyers to do their research on new solutions independently due to the easy availability of quality information through digital channels. As sellers, we have fewer opportunities to influence customers directly, but there’s also the other side to it. Due to an abundance of options and endless flows of information, customers find it harder and harder to buy.
According to a recent survey by Gartner, more than three-quarters of the customers described their purchase as very complex or difficult. This means that with the right approach and guidance, you can help them succeed.
The B2B buying process is neither linear nor predictable. Each person in every buying center can influence the final decision pretty much at any stage if they discover new information or notice something they haven’t seen before. The only thing that drives purchase is quality information presented in an accessible way.
This is called “buyer enablement” — providing customers with the information they need to complete their critical buying tasks. So the best seller for a B2B client is the one who can make it easier to navigate the buying process. Supplying information that is truly helpful to decision-makers in each buying center will increase the likelihood that they will buy from you.
Introduction
When you sell B2B, you don’t normally sell to just one person. You’re selling to a group of decision-makers who have different levels of influence and different positions in the company.
Apart from the basic hierarchy, which is clearly important, different individuals can have a significant impact on the purchase, regardless of their position within the company. Moreover, there may be stakeholders outside of the company who are also influencing the purchase.
In order to understand how the purchase is made, it is crucial to keep track of both the hierarchy and the lines of influence involved in this process. What are these lines and how can you leverage this understanding to help your buyers make a purchasing decision? Let’s shed some light on it.
The Buying Centers In The B2B Sales Process
Buying centers refer to the groups of people from within or outside a company who have a certain degree of influence on the buying process. Each individual in the buying center can perform one or a few of these roles:
User: Someone who is actually going to use the product and feels the need for it.
Initiator: Someone who notices the problem or the new opportunity and voices out the new requirements.
Influencer: Someone significant, possibly from the outside of an organization, whose opinion can influence the buying decision.
Gatekeeper: Someone who controls the flow of information in the organization.
Decision-Maker: Someone who makes a final call and approves the purchase.
Buyer: Someone who actually buys the solution.
Each of these roles may be represented by a single individual or by dozens, or perhaps by hundreds of people, depending on the product and company structure. You need to be able to convince people in every buying center with content that is personalized to their interests and needs, yet conveys an overall coherent picture of the product.
Stages:
There are 6 stages in the B2B buying process. Depending on the type of product and the level of need for that product, moving through the various stages can happen quickly with the possibility of even skipping one or two stages or it can take a considerable amount of time with customers wavering between stages.
Awareness
The first stage of the B2B buying process is when a customer realizes there is a problem. They become aware of a business need. For example, this could be as simple as a small business experiencing growth, and the Marketing Director recognizing that in order to keep up with demand and continue to grow and generate leads, they need help automating their marketing processes. In this scenario, the Director has identified a problem and acknowledges a need to fix it.
Commitment to Change
After recognizing a problem, the next stage of the B2B buying process is when the customer commits to fixing the problem. It’s at this time when the customer starts thinking about the budget necessary to fully address the issue, how making a change to the business process would impact other areas of the organization, and whether the problem can be addressed in stages or all at once.
Considering Options
During this stage, the customer researches the various options to solve the problem. Going back to the example with the Marketing Director, she may be asking herself questions like what type of marketing automation platform would best suit our needs? Is this something that could be managed in-house by one of the marketing team members? Is it better to hire an outside agency to manage the transition and oversight? What impact would marketing automation have on our current website and databases?
Commitment to the Solution
After researching the different options a customer will decide on the best solution for their business. This could mean the customer decides on a specific platform like Hubspot or an agency like Measured Results Marketing to help them implement the desired marketing automation tasks.
Decision Time
We are closing in on the end of the B2B buying process. At this stage of the game, the customer needs to justify the decision they are making to themselves and any upper management. Referring back to our example, the Marketing Director decided the best option and smoothest transition for implementing a marketing automation process meant hiring an agency. She narrowed it down but wants to make sure she’s making the right decision. This typically means meeting with a sales rep and asking specific questions about why they should choose your agency to solve their problem. This is when the tough questions can get asked, and you must prove to the customer that choosing your business is the best solution for their problem.
Final Selection
The final stage of the B2B buying process is when the Marketing Director makes a decision and purchases the services and/or product. From this point forward, excellent customer service should be the focus. Happy customers lead to repeat customers and referrals.
Practical study
Navigate the evolution of the B2B buying journey
Your sales reps have roughly 5% of a customer’s time during their B2B buying journey. Lack of time with buyers coupled with rapidly shifting buying dynamics, fueled by digital buying behavior, is reshaping the strategic focus of sales organizations.
Download the Gartner guide for CSOs to learn how to:
Navigate the evolution of the B2B buying journey over the next five years
Position your unique value-add to help guide customers to decision confidence while minimizing uncertainty
Sellers have little opportunity to influence customer decisions
The ready availability of quality information through digital channels has made it far easier for buyers to gather information independently, meaning sellers have less access and fewer opportunities to influence customer decisions.
In fact‚ Gartner research finds that when B2B buyers are considering a purchase‚ they spend only 17% of that time meeting with potential suppliers. When buyers are comparing multiple suppliers‚ the amount of time spent with anyone sales rep may be only 5% or 6%.
The customer’s buying journey is hard
The typical buying group for a complex B2B solution involves six to 10 decision makers‚ each armed with four or five pieces of information they’ve gathered independently and must deconflict with the group. At the same time, the set of options and solutions buying groups can consider is expanding as new technologies, products, suppliers, and services emerge.
These dynamics make it increasingly difficult for customers to make purchases. In fact, more than three-quarters of the customers Gartner surveyed described their purchase as very complex or difficult.
B2B Buyers complete a set of jobs to make a purchase
To understand how to best help customers advance through a complex purchase, Gartner research identified six B2B buying “jobs” that customers must complete to their satisfaction in order to successfully finalize a purchase:
Problem identification. “We need to do something.”
Solution exploration.“What’s out there to solve our problem?”
Requirements building. “What exactly do we need the purchase to do?”
Supplier selection.“Does this do what we want it to do?”
“We think we know the right answer, but we need to be sure.”
Consensus creation.“We need to get everyone on board.”
The buying journey isn’t linear
B2B buying doesn’t play out in any kind of predictable, linear order. Instead, customers engage in what one might call “looping” across a typical B2B purchase, revisiting each of those six buying jobs at least once.
Buying jobs don’t happen sequentially, but more or less simultaneously.
Information drives purchase ease and high-quality sales
All of this looping around and bouncing from one job to another means that buyers value suppliers that make it easier for them to navigate the purchase process.
In fact, Gartner research found that customers who perceived the information they received from suppliers to be helpful in advancing across their buying jobs were 2.8 times more likely to experience a high degree of purchase ease, and three times more likely to buy a bigger deal with less regret.
B2B Buying Situations
Who makes the buying decision depends, in part, on the situation. Common types of buying situations include the straight rebuy, the modified rebuy, and the new task.
The straight rebuy is the simplest situation: the organization reorders a good or service without any modifications. These transactions are usually routine and may handled entirely by the purchasing department because the initial selection of the product and supplier already took place. With the modified rebuy, the buyer wants to reorder a product but with some modification to the product specifications, prices, or other aspects of the order. In this situation, a purchasing agent may be involved in negotiating the terms for the new order, and several other participants who will use the product may participate in the buying decision.
The buying situation is a new task when an organization considers buying a product for the first time. The number of participants and the amount of information sought tend to increase with the cost and risks associated with the transaction. For marketers, the new task is the best opportunity for winning new business because there is no need to displace another supplier (which would be the case for the rebuy situations).
For sales opportunities that are new tasks, there may be an opportunity for a solution sale (sometimes called system selling). In these opportunities, the buyer may be interested in a provider that offers a complete package or solution for the business problem, rather than individual components that address separate aspects of the problem. Providers win these opportunities by being the company that has both the vision and the capability to provide a combination of products, technologies, and services that address the problem–and to make everything work together smoothly. Solution sales are particularly common in the technology industry.
Characteristics of Organizational Buying
B2B purchasing decisions include levels of complexity that are unique to organizations and the environments in which they operate.
Timing Complexity
The organizational decision process frequently spans a long period of time, which creates a significant lag between the marketer’s initial contact with the customer and the purchasing decision. In some situations, organizational buying can move very quickly, but it is more likely to be slow. When personnel change, go on leave or get reassigned to other projects, the decision process can take even longer as new players and new priorities or requirements are introduced. Since a variety of factors can enter the picture during the longer decision cycles of B2B transactions, the marketer’s ability to monitor and adjust to these changes is critical.
Technical Complexity
Organizational buying decisions frequently involve a range of complex technical dimensions. These could be complex technical specifications of the physical products or complex technical specifications associated with services, timing, and terms of delivery and payment. Purchases need to fit into the broader supply chain an organization uses to operate and produce its own products, and the payment schedule needs to align with the organization’s budget and fiscal plans. For example, a purchasing agent for Volvo automobiles must consider a number of technical factors before ordering a radio to be installed in a new vehicle model. The electronic system, the acoustics of the interior, and the shape of the dashboard are a few of these considerations.
Organizational Complexity
Because every organization is unique, it is nearly impossible to group them into precise categories with regard to the dynamics of buying decisions. Each organization has a characteristic way of functioning, as well as a personality and unique culture. Each organization has its own business philosophy that guides its actions in resolving conflicts, handling uncertainty and risk, searching for solutions, and adapting to change. Marketing and sales staff need to learn about each customer or prospect and how to work with them to effectively navigate the product selection process.
Unique Factors Influencing B2B Buying Behavior
Because organizations are made up of individual people, many of the same influencing factors discussed earlier in this module apply in B2B settings: situational, personal, psychological, and social factors. At the same time, B2B purchasing decisions are influenced by a variety of factors that are unique to organizations, the people they employ, and the broader business environment.
Individual Factors
B2B decisions are influenced by characteristics of the individuals involved in the selection process. A person’s job position, tenure, and level in the organization may all play a role influencing a purchasing decision. Additionally, a decision maker’s relationships with peers and managers could lead them to exert more–or less–influence over the final selection. Individuals’ professional motives, personal style, and credibility as a colleague, manager, or leader may play a role. To illustrate, a new department head might want to introduce an updated technology system to help her organization work more productively. However, her short time in the role and rivalry from other department heads could slow down a buying decision until she has proven her leadership capability and made a strong case for investment in the new technology.
Organizational Factors
Purchasing decisions, especially big-ticket expenditures, may be influenced by the organization’s strategies, priorities, and performance. Generally the decision makers and the providers competing for the business must present a compelling explanation for how the new purchase will help the organization become more effective at achieving its mission and goals. If a company goes through a quarter with poor sales performance, for example, the management team might slow down or halt purchasing decisions until performance improves. As suggested above, organizational structure plays a central role determining who participates in the buying process and what that process entails. Internal organizational politics and culture may also impact who the decision makers are, what power they exert in the decision, the pace of the buying process, and so forth. An organization’s existing systems, products, or technology might also influence the buying process when new purchases need to be compatible with whatever is already in place.
Business Environment
B2B purchasing is also influenced by factors in the external business environment. The health of the economy and the company’s industry may determine whether an organization chooses to move ahead with a significant purchase or hold off until economic indicators improve. Competitive pressures can create a strong sense of urgency around organizational decision making and purchasing. For instance, if a leading competitor introduces a compelling new product feature that causes your organization to lose business, managers might be anxious to move forward with a project or purchase that can help them regain a competitive edge. When new technology becomes available that can improve products, services, processes, or efficiency, it can create demand and sales opportunities among companies that want the new technology in order to compete more effectively.
Government and the regulatory environment can also influence purchasing decisions. Governmental organizations often have very strict, highly regulated purchasing processes to prevent corruption, and companies must comply with these regulations in order to win government contracts and business. Similarly, lawmakers or governmental agencies might create new laws and regulations that require organizations to alter how they do business—or face penalties. In these situations, organizations tend to be highly motivated to do whatever it takes, including purchasing new products or altering how they operate, in order to comply.
Data collection methods
The organizational buying process contains eight stages, which are listed in the figure below. Although these stages parallel those of the consumer buying process, there are important differences that have a direct bearing on the marketing strategy. The complete process occurs only in the case of a new task. In virtually all situations, the organizational buying process is more formal than the consumer buying process.
It is also worth noting that B2B buying decisions tend to be more information-intensive than consumer buying decisions. As the marketing opportunity progresses, buyers seek detailed information to guide their choices. It is unlikely that a B2B buyer—in contrast to a consumer—would ever make a final buying decision based solely on the information they see in a standard advertisement. The data was collected through research paper.
SWOT analysis
Strengths and Weaknesses
The internal environment – the situation inside the company or organization
For example factors relating to products, pricing, costs, profitability, performance, quality, people, skills, adaptability, brands, services, reputation, processes, infrastructure, etc.
Factors tend to be in the present
Opportunities and Threats
The external environment – the situation outside the company or organisation
For example: factors relating tomarkets, sectors, audience, fashion, seasonality, trends, competition, economics, politics, society, culture, technology, environmental, media, law, etc.
Factors tend to be in the future
Conclusion & Recommendations
Individual consumers are not the only buyers in a market. Companies and other organizations also need goods and services to operate, run their businesses, and produce the offerings they provide to one another and to consumers. These organizations, which include producers, resellers, government and nonprofit groups, buy a huge variety of products including equipment, raw materials, finished goods, labor, and other services. Some organizations sell exclusively to other organizations and never come into contact with consumer buyers.
B2B markets have their own patterns of behavior and decision-making dynamics that are important to understand for two major reasons. First, when you are a member of an organization, it’s helpful to appreciate how and why organization buying decisions are different from the decisions you make as an individual consumer. Second, many marketing roles focus on B2B rather than B2C marketing, or they may be a combination of the two. If you have opportunities to work in B2B marketing, you need to recognize how the decision-making process differs in order to create effective marketing for B2B customers and target segments.
Unlike the consumer buying process, multiple individuals are usually involved in making B2B buying decisions. A purchasing agent or procurement team (also called a buying center) may also be involved to help move the decision through the organization’s decision process and to negotiate advantageous terms of sale.
Organizations define and enforce rules for making buying decisions with purchasing policies, processes, and systems designed to ensure the right people have oversight and final approval of these decisions. Typically, more levels of consideration, review, and approval are required for more expensive purchases.
For anyone involved in B2B marketing or selling, it is important to know:
Who will take part in the buying process?
What criteria does each person use to evaluate prospective suppliers?
What level of influence does each member of the process have?
What interpersonal, psychological, or other factors about the decision team might influence this buying process?
How well do the individuals work together as a group?
Who makes the final decision to buy?
Because every organization is unique, the answers to these questions will be different for every organization and every sale. Marketers should understand their target segments well enough to identify commonalities where they exist and then create effective marketing to address the common roles and decision makers identified.
For example, a technology company selling a travel- and expense-management system should expect decision makers from several departments to be involved in the purchasing decision: the HR department (to ensure the system is user-friendly for employees and compatible with company travel policies), the accounting department (to ensure the system is a good complement to the company’s accounting and finance systems), and the IT department (to ensure the system is compatible with the other systems and technologies the company uses). Marketers should focus first on managers in the group most responsible for travel and expense policy—typically the HR department. As the company generates serious interest and leads, marketing and sales staff should take the time to learn about decision dynamics within each organization considering the system. Marketing and sales support activities can focus on getting each of the essential decision makers acquainted with the product and then convincing them to make it their final selection.
References
Shelly, Gary (2011). Systems analysis and design. Boston, MA: Course Technology, Cengage Learning. p. 10. ISBN 978-0-538-47443-6.
Garbade, Michael (2011). Differences in Venture Capital Financing of U.S., UK, German and French Information Technology Start-ups A Comparative Empirical Research of the Investment Process on the Venture Capital Firm Level. München: GRIN Verlag GmbH. p. 31. ISBN978-3-640-89316-4.
Poppo, Laura; Zenger, Todd (2002). “Do formal contracts and relational governance function as substitutes or complements?”. Strategic Management Journal. 23(8): 707–725. doi:1002/smj.249. ISSN 0143-2095.
E-COMMERCE, AN INDIAN PERSPECTIVE. P.T. Joseph, S.J. 2015. pp. 43–45. ISBN978-81-203-5154-7.
E-commerce: Formulation of Strategy. Robert T. Plant. 2000. pp. 26-27. ISBN0-13-019844-7.
TechTarget, B2B2C (business-to-business-to-consumer), accessed 23 January 2021
This postulation is devoted to Allah, my Creator and my Master, and envoy, Mohammed (May Allah favor and give him), who showed us the motivation behind life. My country Pakistan, the hottest womb; Allama Iqbal Open University, Islamabad; my second wonderful home; My awesome guardians, who never quit giving of themselves in incalculable ways, My dearest friend, who drives me through the valley of dimness with the light of trust and support, My cherished siblings and sisters; especially my dearest sibling, who remains by me when things look disheartening, My beloved Parents: whom I can’t compel myself to quit loving. All the general population in my life who touch my heart, I commit to this research.
ABSTRACT
A product line is one line of similar products that are sold within a company, whereas a product mix is the combined total of all the product lines sold in a company. Some companies have many product lines and very large product mixes, and others are much smaller depending on the variety of products they sell and how much financial support they have. There are a few factors that determine the product line of a company and those include price range, functionality, target audience and brand. Products with a similar price range might be in one product line, and products with a completely different function and target audience are in a different product line altogether. Some factors that influence the product mix include the company’s age, financial standing and brand identity. If a company is more established, it is more likely to have a higher product mix than a company that has only been open for a few years because it already has a brand image, a target audience who buys its products and an understanding of which products work best for their company. Cross-selling refers to selling products that are related or might be of use to a customer already buying another product. Cross-selling is likely to be used more frequently within the product mix of a company when selling to customers. For example, a business that sells technology products may have many product lines and can cross-sell between them. The tech business can suggest that a company purchasing laptops from them also purchase a variety of laptop cases because consumers may want to buy a laptop case with their laptops. If a retailer was purchasing laptops from a company that only had one product line and sold only laptops, there would be less cross-selling because products would be so similar.
Many businesses that sell multiple products use product lines and product mixes to monitor the different products they produce and sell to customers. While a product line refers to related products sold in a business, the product mix is the total number of all products a business sells. Using them in your business can help determine which products have been effective in producing more sales, so you can create less of some products and add more that are likely to benefit the company in the future.
A product line is a group of similar products manufactured and sold by one company. Many larger and more established companies have multiple product lines because of their financial capabilities and an understanding of customers’ needs, while newer companies tend to have fewer.
Companies place products into product lines depending on characteristics such as functionality and price range. For example, a company that sells nail care products may have one product line that sells different colors of nail polish and another product line that sells multiple types of nail polish removers. The nail polishes have the same function, so they are in the same product line. Neither the polish nor the polish remover is used for the same purpose, so they are in different product lines.
The product mix consists of every product a business develops and sells. Within a product mix, there are four dimensions—width, length, depth and consistency. Here is a brief description of each dimension:
The width of a product mix refers to the total number of product lines a business has. For example, if a breakfast food company has a product line for hot cereal, cold cereal and breakfast snacks, it would have a width of three because it has three product lines.
The length includes the total number of products in the mix. For example, if the breakfast food company had three product lines and each line had four products, the length of the mix would be 12.
Depth is the number of variations within a product line. Variations consist of different sizes, flavors, colors or other distinguishable characteristics. If the breakfast food company’s product line for hot cereal included strawberry, apple, banana and cinnamon flavors, the depth of that particular product line would be four.
The consistency of the product mix refers to how closely products relate to each other in terms of use, distribution channels or type of consumer. The breakfast food company is likely going to have a higher consistency of product lines than a retail company that sells shoes, clothes and home goods.
A product line is a group of related products all marketed under a single brand name that is sold by the same company. Companies sell multiple product lines under their various brand names, seeking to distinguish them from each other for better usability for consumers.
Companies often expand their offerings by adding to existing product lines because consumers are more likely to purchase products from brands with which they are already familiar.
A product line is a group of connected products marketed under a single brand name by the same company.
Companies sell multiple product lines under their various brand names, often differentiating by price, quality, country, or targeted demographic.
Companies often expand their offerings by adding to existing product lines because consumers are more likely to buy products from brands they already know.
Product lines are created by companies as a marketing strategy to capture the sales of consumers who are already buying the brand. The operating principle is that consumers are more likely to respond positively to brands they know and love and will be willing to buy the new products based on their positive experiences with the brand in the past.
For example, a cosmetic company that’s already selling a high-priced product line of makeup (that might include foundation, eyeliner, mascara, and lipstick) under one of its well-known brands might launch a product line under the same brand name but at a lower price point. Product lines can vary in quality, price, and target market. Companies use product lines to gauge trends, which helps them to determine which markets to target.
The Evolution of Product Lines
Companies add new items to their product lines, sometimes referred to as a product-line extension, to introduce brands to new customers. Consumers who have no interest in a company’s sporting good products, for example, might be more interested in buying its product line of energy bars or sports beverages. Extending product lines allows companies to maximize their reach.
The way that companies use product lines is clearly evident in the auto industry. Auto manufacturers famously produce various product lines of vehicles to reach the widest possible range of consumers.
For this reason, they produce lines of economy vehicles, environmentally-friendly vehicles, and luxury vehicles all under their leading brands. Some are marketed to families, some to individuals, and others to the young.
Special Considerations
Product lines allow companies to reach regions and socioeconomic groups, sometimes even worldwide. In some cases, such as the cosmetic industry, companies also launch product lines under their best-selling brands to capture sales from consumers of various ethnic or age groups. Multinational corporations, such as restaurants, often launch product lines specifically for the countries in which they operate, as is the case with fast food restaurants operating in Asia.
Examples of Product Lines
Microsoft Corporation (MSFT) as a brand sells several highly recognized product lines including Windows, Office, and the Xbox. Nike Inc. (NKE) has product lines for various sports, such as track and field, basketball, and soccer. The company’s product lines include footwear, clothing, and equipment. PepsiCo (PEP) owns, among many other lines globally, Frito Lay, Gatorade, Quaker Oats, and Tropicana. The various product lines for Starbucks Corporation (SBUX) include coffee, ice cream, and drinkware.
Practical Study
In marketing, the number of product lines offered is referred as the width of product line and mix. Product mix, also known as product assortment, is the total number of variety of products that a firm sells to their customers. It measures the total number of product lines. Some companies will focus solely and sell only one type of product that they specialize in. Having said that, some would offer numerous types of products for diversified markets, depending on the size and objectives of the entities. Each approaches’ results vary based on many factors including location, market, trends, etc., therefore business should carefully consider their product mix. The width of product line and mix is one of the four dimensions of product line and mix along with the length, depth and consistency of product line and mix.
Width
As mentioned above, the width of product line and mix is referred to as the total number of product lines that the company offers. A diversified product mix can target the maximum number of customers, however, such numbers of product lines requires much attention and focus as each product line targets different groups of consumers and involves individual strategy and management. Although specialization of products (narrow product mix) might be easier for businesses to operate and manage, it reduces the ability to reach out to diverse markets as they fail to offer sufficient options for consumers to cater to their “needs and wants”.
Length
The length of product line and mix refers to the total number of products sold by a company. A product line consists of many similar products defined by its functions and customer market while short product line consists of fewer related products. Longer product lines may fulfill the satisfaction of customers that said, overly dense product lines may result in competition within the same line and lead to loss of revenue and customers. If product lines are too short, consumer options are limited, forcing them to switch to competitors with a longer range of products.
Depth
The depth of product line and mix pertains to the total number of variations of product in a product line. For example, a brand would be considered to have a depth of four if it sells two sizes and two flavors of soda.
Consistency
The consistency of product line and mix refers to how closely associated the products in the same product line are to each other, in terms of their use, production and distribution. A business’ production mix could be very consistent in distribution, yet extremely different in other areas such as use. For instance, a company may be selling health related items such as multi-vitamins tablet and magazines. Although both products fit into the same product line, they are completely dissimilar in use while one is editable and the other is not.
When companies add a new item to a product line, it is referred to as the product line extension. The purpose of it is to attract new customers who may not be familiar or satisfied with the current standard product line. For example, when a lifestyle pharmacy decided to add in a high protein muesli bar into its current product line of muesli bar. Companies with an effective product line can employ product line extension in order to reach new demographic customers in different geographic areas.
When a business adds a line extension to the product line and if it is of a higher quality than the current products, it is considered as trading up or an upward stretch. Alternatively, if the new added item is of lower quality compared to other existing products, it is known as trading down or a downward stretch. These stretches are known as product line stretching. Supermarkets often apply product line stretching to its product lines by offering different grading of their own brand products to ensure all markets are covered for maximum interest from customers. In addition when companies add new varieties of existing product it is known as product line filling.
Product line pricing is a product pricing strategy, used when a company has more than one product in a product line.[10] It is a process that traders adopt to separate products in the same category into various price groups, to create different quality levels in the customers’ minds.
For instance, vehicle manufacturers produce their vehicle in different models including economy models, environmental models, luxury models and more. Each of them has an individual cost or price to display the difference in levels. With that being said, in order for any pricing techniques to be effective, demand elasticity, the whole product mix, product positioning strategy and the product life cycle have to be put into consideration to determine the best price for each product.
Price Lining
Price lining is a method of pricing different products for a limited number of prices. This strategy allows ease of administering and companies are able to predict their markets of customers and profits much easier. Dollar Store is an excellent example of price lining as most products sold there are $1.
Captive Pricing
Captive pricing is a strategy drawing consumers’ interests and encouraging purchases by offering a basic product for a really low price, however, they will have to purchase additional items in order to obtain the full value of the product they have received. Although the retailer might lose profit on the first sales item, they will manage to gain it back from the additional products that customers buy. For example, razor blades and razors manufacturers usually sell a razor handle for an unbeatable price while selling additional blade cartridges at a much higher price. Captive pricing is most effective when there are no other similar products from competitors in the same price range.
Bundled Pricing
Bundled pricing is the approach of selling products and their accessories or other options as one product for one price. Consumers will not need to purchase each item separately but one bundled item and priced as one product. This would also be appealing to customers as normally they would be on sale and have the original price still tagged on the product to emphasize the price difference. For instance, retailers will offer a bundle deal for purchasing a new computer with its accessories, such as keyboard and mouse pad.
Bait Pricing
Bait Pricing, also known as “Bait and Switch” is often considered unethical and sometimes illegal. It involves promoting items at a really low price to entice customers, with only limited supplies. Customers will come into the store looking for the advertised product and find out is out of stock or doesn’t even exist, and afterward be encouraged to purchase a comparable, higher-priced product that is available in store.
Leader Pricing
Similar to Bait pricing, retailers use leader pricing to entice customers to come into the stores by advertising items, the loss leaders, at a low price. When they arrive at the stores aiming for the promoted products, they often end up buying additional products at their full prices. Therefore, businesses earn their profit off of the unplanned buying decisions by customers besides the loss leaders.
Examples of product lines
Below are some product line examples to help you better understand what a product line is and how companies can benefit from it:
Great Hair Care Products
Great Hair Care Products offers a brand of economical shampoos and conditioners that are sold in convenience stores worldwide. In addition to shampoos and conditioners, the brand recently performed product line extensions to add two new products: a hairdryer and a texturizer. Because these products were launched under the existing brand, consumers know they are likely to be affordable and available in stores where they would normally purchase Great Hair Care Products’ shampoo and conditioner. Shoppers who usually buy the existing brand of shampoo and conditioner may be more inclined to buy the new hairdryer or texturizer should a need for such products arise.
Wise Tech Company
Wise Tech Company is an internationally renowned brand that produces computers and smart technology. Every year around the same time, they announce a new smart product for their product line. Because the brand is known for high-quality hardware and software, fans of the company stand in line to get their hands on the most recent product offerings from Wise Tech Company. This brand recognition offers Wise Tech Company a competitive advantage in the technology market.
Each product release allows them the opportunity to expand their market share and surprise and delight new customers who enter the store to try new products. Part of the product line marketing strategy is that products are widely available for use in stores, so visitors can try a product before they buy, leading to more customer satisfaction with the product line.
Family Grocery
Family Grocery is a retail chain of grocery stores that offers its own product line of natural foods in stores. When Family Grocery announced the natural foods product line, they were able to advertise it to existing customers. Having regular customers who know the brand meant more people would instantly recognize that its natural food product was of high quality.
This brand association with quality helped the new product line grow, even though Family Grocery had never before launched their own product line.
A product-line extension is when someone adds new products into their product line to try to entice new customers to purchase. For example, consider a company that produces whey protein powder for bodybuilders. That product is largely purchased by male bodybuilders, so to widen their audience and attract new customers, they may develop a nutritional supplement for women. Companies use product lines to diversify their clientele and attract more people. They expand existing product lines to get their existing customer base to buy more.
Marketers also use product lines to gain a competitive advantage. For example, if two rival coffee companies are competing for the same business, one company might expand its product line to include tea to attract additional customers who prefer herbal tea to coffee.
When it comes to marketing, product lines sometimes make up part of an overall marketing strategy. To structure a campaign around a product line, goals and objectives should be strategically aligned with growing the new brand. In many cases, a product line manager is the marketer responsible for structuring such a campaign.
Product line extensions are a popular tool that product managers use to extend the offerings of a brand to its customers. When a product line extension occurs, new products are added to an existing product line. Product line extensions are popular for the following reasons:
Reduced risk: When a brand already has recognition, it’s less risky to release a new product. You have an existing base of people to market to, which makes for a more favorable launch environment.
Loyalty: Customer loyalty adds a bonus to new product lines because customers are more likely to purchase from companies they are already purchasing from.
Existing branding: Existing branding also helps product line extensions as it helps customers become familiar with a brand. Once brand recall exists, a new product can also benefit from that brand recognition.
Increase market share: The introduction of a new product for an existing brand increases the company’s market share with its customer base.
Versions of product: Releasing multiple versions of the same product is a strategy that produces less risk because it allows customers to start with a basic product and get more features as they are introduced.
Introduction: Product Marketing Questions
Product marketing in a business addresses five important strategic questions:
What products will be offered (i.e., the breadth and depth of the product line)?
Who will be the target customers (i.e., the boundaries of the market segments to be served)?
How will the products reach those (i.e., the distribution channel and are there viable possibilities that create a solid business model)?
At what price should the products be offered?
How will customers be introduced to the products (i.e., advertising)?
In this unit, you’re going to learn about the relationship between the breadth of the product line and the product mix.
Product Line Breadth
The breadth of the product mix consists of all the product lines that the company has to offer to its customers. If we take P&G, for example, the breadth of the major product lines would consists of hair products, oral care, soaps and detergents, baby care, and personal care. You may also hear the product line breadth referred to as the product width, product assortment width, and merchandize breadth.
Data Collection Method
The product mix of a company is generally defined as the complete set of all products a business offers to a market. The product mix (sometimes called “product assortment”) is made up of both product lines and individual products.
A product line is a group of products within the product mix that are closely related, either because they function in a similar manner, are sold to the same customer groups, are marketed through the same types of outlets or fall within given price ranges.
An individual product is a particular product within a product line. It is a distinct unit within the product line that is distinguishable by size, price, appearance, or some other attribute. For example, all the courses a university offers constitute its product mix, courses in the marketing department constitute a product line, and the principles of marketing course is a product item.
Now, there are four dimensions associated with a company’s product mix and the product line breadth is one of them. The other three are the length, the depth, and the consistency.
Going back in our P&G example we saw five different product lines: hair products, oral care, soaps and detergents, baby care, and personal care. This means that the product mix breadth is five.
Price Lining is a retail marketing technique where Products and services of the same category are grouped in the different price range based on their functions and quality. It is a technique to help consumers to make buying decisions easily based on their requirements and budget.
The price lining technique is also known as the Product line pricing technique. The price lining technique is commonly used by retailers in their store for the display of the products of the same category. The products are displayed based on their level of quality.
The price lining technique is helpful for customers with different purchasing capacity and customers with different requirements. Customers can easily pick the products that they can afford without seeking the help of the salesperson.
The price lining technique has many benefits for both retailers and consumers.
As retailers can generate more revenue by adopting this technique because most customers end up purchasing products at higher prices as they believe that more the price, the better will be the quality of the product.
For example, if you sell water purifier at a different price, then you will observe that the sale of water purifier will be high as compared to the sale of water purifier with lower prices.
Let us take the example of online website XYZ, which provides Coding courses. The courses on the website are divided into different levels, such as basic, Gold, and Platinum. The Basic level of the course contains limited study material and no online practice sheets. The basic course is free of cost and the gold level, of course, is consist of more features and can be accessed at $25 per week. And similarly, the platinum level, of course, consists of maximum features and also provide online practice and certification for the course and the cost of the platinum level is $40 per week. Students who want to take the coding course can select the level of the course based on their requirements and their budget.
Another example of price lining is an example of Oneplus smartphones. For example, the latest version of Oneplus phones is Oneplus 7 and Oneplus 7 Pro. The price of Oneplus 7 and Oneplus 7 Pro is 499 pounds and 699 pounds respectively. One plus seven pros has better features such as the battery of Oneplus 7 Pro 4000mAh, and the battery capacity of Oneplus seven is 3700mAh, and Oneplus 7 Pro comes with Triple rear camera and Pop upfront camera whereas the Oneplus 7 has Dual camera with a notch front camera.
We can also take the example of price lining in hospitality. There are different types of rooms that at different prices such as Suite, Family suite, Dual occupancy, single occupancy, etc. A suite is a set of rooms for a single person. A family suite is a set of rooms designated for family and rooms with dual occupancy can be occupied by two people, and similarly, rooms with single occupancy are for a single person. Even there is a difference of facilities in these rooms, two vary depending on the price you are ready to pay.
Conclusions and Recommendations
Price Lining is a retail marketing technique where Products and services of the same category are grouped in the different price range based on their functions and quality. It is a technique to help consumers to make buying decisions easily based on their requirements and budget.
The price lining technique is also known as the Product line pricing technique. The price lining technique is commonly used by retailers in their store for the display of the products of the same category. The products are displayed based on their level of quality.
The price lining technique is helpful for customers with different purchasing capacity and customers with different requirements. Customers can easily pick the products that they can afford without seeking the help of the salesperson.
As retailers can generate more revenue by adopting this technique because most customers end up purchasing products at higher prices as they believe that more the price, the better will be the quality of the product.
If you want to learn about more examples of price lining, then visit a retail store near your home and look at the product shelf. You will find hundreds of examples of price lining.
Advantages of Price lining
Price lining provides options to consumers for a single product. They can choose from the range of products on the basis of their budget and on the basis of the particular features that they want in that product.
Price lining is also beneficial for the companies as they can generate high profits without making huge investments as people usually prefer to products with high prices because they have a single that a product with high price is better in quality.
Even though companies offer various products, but marketers only have to focus on a single brand. Therefore, price lining reduces the expense of marketing and advertising.
There is lower labor, and overhead cost as different products can be produced using the same machinery, and the same labor can produce products with different features.
Price lining helps in reducing inventory as producers know which product to produce more to fulfill the demand.
Disadvantages of Price Lining
Price lining marketing technique is designed only focusing on the price of the products.
Even though price lining helps producers to generate Extra revenue, it is put a negative impact on the sale of the expensive product during inflation as people might start buying a cheaper product with a low price to cut the cost.
Change in the market trends or inflation might leave you with additional inventory.
It can also put a negative impact on the loyal customers of the brand if they don’t find products worthy of the price.
Price lining shows that brand doesn’t treat their customers equally as not all customers can enjoy the premium features, and even though they have held on the product of your brand, they will always feel less. For example, even if a person possesses an iPhone if it is not latest, he cannot enjoy the premium features of the iPhone.
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Islamic prophet Muhammad pledged their allegiance to Abu Bakr as the first caliph and successor to Muhammad shortly after his death. Its a beautiful garden on the right hand of Masjid e Nabvi (SAW).
Quba mosque has a special and unique place in the hearts of Muslims due to its association with the prophet Muhammed -peace be upon him- as it is the first mosque ever built. It is also known to be the second largest and prominent mosque in Madina after the Prophet’s Mosque.
and resulted in a decisive Muslim victory. 6 years later, the Quraysh in Mecca peacefully surrendered to an army led by Prophet Mohammed (PBUH).
& Masjid e Ali. ‘Mosque of Abu Bakr As-Siddiq’) is one of the oldest mosques in Medina, Saudi Arabia. It is located towards the south-west side of Al-Masjid e Nabvi.
Here we have emphasized the importance of Riyazul Jannah, its pillars, and guided about the best timings to enter for ladies and men.
