E-Manufacturing: A Technology Review

Proceedings of the World Congress on Engineering 2008 Vol II WCE 2008, July 2 – 4, 2008, London, U. K. E Manufacturing a Technology Review Dr. H. K. Shivanand, Nanjundaradhya N. V, Prabhakar Kammar, Divya shree S, Keshavamurthy YC. Abstract: With a rapid change in technology especially in the manufacturing sector, customers are demanding more value, less risk, and better integration of products, hence there is a need to change the manufacturing strategies, which can result in improved performance thereby meeting the customer demands. This paper critically reviews a new area to overcome the above problem called â€Å"E – Manufacturing† which can integrate customers, products and suppliers with the help of Internet Technology. The concept of E – Manufacturing, its development, tools and potential benefits are discussed along with application examples on Automobiles. Areas like E – Maintenance, E – Diagnostics, E – Business related to E – Manufacturing is also discussed. By adopting such a manufacturing technique zero downtime, reduced product error, customer satisfaction, quick manufacturing changes can be accomplished. In addition the concept of E-Manufacturing applied to the manufacture of gears is also discussed there by providing better understanding of this process. like ERP, MES, SCADA, and even newer acronyms like Enterprise Asset Management (EAM) and Product Lifecycle Management (PLM) are communicating with each other, and sharing data through internet connections. II. EVOLUTION OF E MANUFACTURING For decades, the dominant manufacturing model was based on principles of mass production [2]. Standardized parts and processes made economies of scale achievable, but limited design flexibility and customization. The outsourcing and lean manufacturing movements of the 1980s and 1990s drove the emergence of a new paradigm, termed the Quality Management era. Manufacturing companies, particularly large Original Equipment Manufacturers’ (OEM) outsourcing shifts critical elements of the design and production process onto a manufacturer’s supply chain. The lean manufacturing movement places a premium on time and inventory reduction. Combining the attributes of the Quality era suggests a very different business model for manufacturing – enterprise integration or E-Manufacturing. In the E-Manufacturing era, companies will be able to exchange information of all types with their suppliers at the speed of light. III. E MANUFACTURING E-Manufacturing can be most cogently and generally described as the application of the Internet to Manufacturing [3], further E-Manufacturing is becoming popular with the increased use of the internet. Due the widespread availability of the Internet; large-scale distributed projects in manufacturing are becoming popular. It is the methodology and framework for collaborative Virtual Manufacturing. The ability to exchange information and automate manufacturing processes forms the building blocks of the virtual manufacturing companies of the near future. It covers all aspects of manufacturing – sales, marketing, customer service, new product development, procurement, supplier relationships and logistics manufacturing strategy development and so on. As a result, it is now so much easier to allow certain people gain access to certain sections of the system, according to whatever criteria they like; maintenance people need certain parts of the data, but not others; operators would be able to access a limited number of devices; managers would be allowed to monitor, but not change anything, etc. New technologies such as the Extensible Markup Language (XML) are now making it easier to share data between different application programs, and to set up computers to take actions based on criteria †¹ for instance, to order supplies when inventories reach a critical low point. The E-Manufacturing WCE 2008 Index Terms— E – Manufacturing, E – Maintenance, E – Diagnostics, Automobile, Gears. I. INTRODUCTION F manufacturing companies what matters more is that how efficiently their company can compete globally with others as an organization followed by meeting the day to day requirements of the customer and exchange of hassle free information while not focusing only on sales of the company [1]. Today’s customers provide top priority for money, better quality and less risk. In order to cater to the needs of the customer, manufacturing companies have adopted a new technique called E Manufacturing. It is concerned with the use of the Internet and E-Business technologies in manufacturing industries wherein a network can be established between the customer, the manufacturer and the product. The internet offers a frictionless path for exchange of information. The concepts of E-Maintenance, E-Business, E Diagnostics and ECare have led to the formation of an E-Factory which can produce quality products at remarkable speeds. In short, the customer is just a click away from a business deal. Within manufacturing concerns, the various enterprise-wide systems OR today’s Manuscript received October 11, 2007. H. K. Shivanand is with the University Visvesvaraya College of Engineering , Bangalore, Karnataka, INDIA 560001 phone: 918022961887 e-mail: Shivanand. [email  protected] gmail. com Prabhakar Kammar, is working at MVJ College of Engineering, Bangalore Nanjundaradhya N. V is working at RV College of Engineering, Bangalore Divya shree S is working at BEL, Bangalore. Keshavamurthy YC, ME (Manufacturing Sc &Engg), UVCE, Bangalore. ISBN:978-988-17012-3-7 Proceedings of the World Congress on Engineering 2008 Vol II WCE 2008, July 2 – 4, 2008, London, U. K. technique also affects products as well since it is possible to use Internet technologies to add new product functions and to provide new services. The Internet is being used even at the shop floor level. For instance, computer numerical control devices (CNC’s) can be connected via intranets or the Internet to ERP (Enterprise Resource Planning), production planning, or maintenance systems. As such, the E-Manufacturing project aims to develop an appropriate framework for a common platform to enable distributed planning and control in manufacturing for quicker, easier, secure and cost-effective collaborations. The developed system will allow dispersed engineering team members to work together productively, as if they were under one roof. This transformation of the enterprise coincides with the increasing content of information contained in products and processes. This new production enterprise is information-rich. The major functions and objectives of e-manufacturing are: (a) provide a transparent, seamless and automated information exchange process to enable an only handle information once (OHIO) environment; (b) improve the utilization of plant floor assets using a holistic approach combining the tools of predictive maintenance techniques; (c) links entire SCM operation and asset optimization; and (d) deliver customer services utilizing the latest predictive intelligence methods and Tether-free technologies [4] Fig 2: Before Implementing E Manufacturing Fig 3: After Implementing E Manufacturing IV. E MANUFACTURING TOOLS Implementation of the E-Manufacturing tools results in cost saving, regardless of the company size. E-Manufacturing tools enable connectivity among the various modules of the manufacturing process. Areas where the E-Manufacturing tools need to be developed are listed below [5 – 9]. Data and information transformation tool: The large amounts of raw data collected during a manufacturing process are rendered useless, unless the data is gathered and transformed into some useful information which may be used to monitor a system. To understand this better a simple example is taken below. Consider a CNC machine hooked to the Internet as shown in Figure 4. It shows the way data and information are transformed from the machine to the internet. Here the idea is to monitor the health of the tool [life of the tool] fixed in the CNC machine. This technique can also be used to calibrate a machine from the Internet. Fig 1 Evolution of E Manufacturing (Source NACFAM) The contrast between the traditional system and the system with E-Manufacturing is indicated below [3] ISBN:978-988-17012-3-7 WCE 2008 Proceedings of the World Congress on Engineering 2008 Vol II WCE 2008, July 2 – 4, 2008, London, U. K. Fig 4: Tool Monitoring in a CNC Machine Using Internet. Prediction Tools: Apart from data being gathered, certain tools need to be developed, which can predict or detect the degradation of various parts of the machine, performance loss and trend of failure. Developing a tool which monitors these aspects could set the trend for an advanced diagnostic system. Optimization Tools: As far as E-Manufacturing is concerned data can be accessed from any part of the globe at any time. Hence certain tools need to be developed which can optimize the data and provide easy to read results. For example, these tools should be able to provide the performance of a drill bit for various drilling operation verses time, temperature, tool tip failure with various materials etc. Synchronization Tools: This is an important tool in the E-Manufacturing environment, which can associate various groups such as customer’s suppliers and manufacturers, where first hand information needs to be sent to these groups during emergencies, for example – if tool needs a replacement or tool has worn out then the information is sent from first the manufacturer to the supplier and tool maker where the tool can be assessed for performance. The new connectivity and communications tools will boost productivity, profits, speed to market, and flexibility for those manufactures who are willing to upgrade. Some of the common E-manufacturing tools are SMS, E Mail, Bluetooth, Wi-Fi, Fax and Infrared Connectivity. V. E MAINTENANCE Progressive plant executives, maintenance managers, and work planners have always wanted to have information about the condition of equipment assets at their fingertips when they need it. Unfortunately, it typically is scattered among separate information systems. It is difficult to view, compile and synchronize the different information types on the same computer terminal. If one wants to maximize business continuity by increasing device up-time and minimize the time, costs and headaches associated with device administration he must adopt the E-Maintenance strategy. It is a network that integrates and synchronizes the various maintenance and reliability applications to gather and deliver asset information where it is needed, when it is needed. Interconnectivity of the islands of maintenance and reliability information is embodied in E-Maintenance. The EMaintenance network can be developed from a collection of information islands by using a single proprietary system, a custom bridge, or by using an open systems bridge. EMaintenance also removes the need for manual meter readings that is your device administration is virtually reduced to nil. It is estimated that 15- 40% of indirect costs of manufacturing is maintenance related. About 50% are unnecessary corrective maintenance, which costs 10-15 times more than predictive maintenance. Furthermore, 25% of maintenance is preventive, which is 3-5 times more expensive then predictive. An effective E-Manufacturing strategy uses predictive maintenance techniques to forecast equipment wear and predict failure. Apart from this, it also alerts MRO managers to unexpected problems. This allows managers to proactively correct problems, thus maximizing the use of machinery and personnel while minimizing preventive maintenance expenses. Predicting the reliability of plant-floor equipment can be the difference between a few minutes of preventive maintenance and hours or days of downtime for corrective maintenance. Ultimately, predictive maintenance, computerized maintenance management systems or CMMS, and effective utilization of maintenance specialists make E Manufacturing work. VI. E DIAGNOSTICS E-Diagnostics is the reactive and proactive remote diagnosis, maintenance and repair of equipment by service personnel. EDiagnostics offers many businesses the promise of better equipment reliability and performance at a much lower cost. It is the hardened, reliable acquisition of time-stamped, highspeed information from the tool registers and ancillary data points, database retention and management, parsing and analysis. A complete E-Diagnostics solution would include the following: (a) Remote capture, transmission, analysis and dissemination of equipment performance data. (b) Remote takeover of equipment to manipulate equipment settings during and after repair. (c) A trigger for replenishing spare parts. (d) Faster and more effective response to field service engineering requests, bringing the experts remotely to the problem. (e) Reduced equipment and process variation, through better visibility and response to differences in equipment performance among machines. ISBN:978-988-17012-3-7 WCE 2008 Proceedings of the World Congress on Engineering 2008 Vol II WCE 2008, July 2 – 4, 2008, London, U. K. (f) Preventive response to pending equipment failures through the use of advanced process control (real-time multivariate statistical analysis). (g) Enhanced next-generation tool development through improved awareness of deficiencies in current equipment designs. Traditional E-Diagnostics systems monitor tool performance and provide â€Å"maintenance needed† alerts to service and engineering personnel. Much more can be derived from the rich sensor data generated as wafers pass through process chambers. This step in E-Diagnostics is to employ proven enterprise data mining (EDM) techniques to correlate device yield and performance with the vast amount of tool-level and wafer-level chamber sensor data. With this new approach, yield and process-level issues can be uncovered down to a particular sensor reading on a specific tool process chamber. Once a specific tool issue can be identified to have an impact on process results, specific E-Diagnostics monitors can be targeted to prevent future yield and process excursions, completing a closed loop process learning effort. The steps to be followed to implement the E Diagnostics strategy in an industry are as shown below. maintenance programme. Computerized maintenance management systems optimize the deployment of all maintenance, repair, and operating (MRO) resources, such as people, spare parts, tools and facilities, and allow the creation of a planned maintenance programme for all assets. EProcurement allows the replacement of stock with information and offers direct access to spares at lowest cost. For the successful application of E-Manufacturing there must exist a partnership between the supplier and the customer. The goal is to deploy best practices in e-business processes as quickly and effectively as possible while ensuring a quantifiable return on investment (ROI). The benefits of adopting E business strategy are; (a) Quick installation of software updates with no need for expensive integration projects. (b) One enterprise wide view of the customer, product or process. (c) Global deployment from one instance of the software, making all applications accessible globally via a standard Web browser. (d) Simplified systems and maintenance for IT staff due to the one-vendor approach. e) Streamlined business processes. (f) Better decision-making and business intelligence because of the single-database architecture and preintegrated applications and rapid deployment at lower cost. VIII. AUTOMOBILE INDUSTRY AND GEARS Every automobile industry has an umpteen number of divisions, each division manufacturing a particular system of the automobile- like the steering system, brake system, engine, suspens ion, chassis and body, interiors, safety division, quality control division, etc. With so many departments working towards the creation of the same end product, a lot of time and money is spent in redesigning and related cases which may arise due to inefficient data transfer or delayed transfer of important information between the departments. Such a problem can be sorted out by implementing the EManufacturing strategy into the industry. The internet can be used to share data and information between various departments and between manufacturers worldwide. Data sharing can be extensively used between the head office and the various branches and service centers of a company which may be located at different locations around the globe. For example, if a component is found defective in one of the branches the information is relayed immediately to the other branches warning them to arrest the production of that component immediately. As a result of this, huge amounts of time, material and money are saved. The internet is a means of communication between production engineers, the manufacturing engineers, and the design engineers. Adopting this new technique can reduce the complexity of the part, without jeopardizing performance. Using CAE tools in the design process may have a profound impact on savings. In many cases, the virtual prototype is a much more accurate representation of what we designed than the physical Fig 5: E Diagnostics VII. E BUSINESS In today’s world it’s the â€Å"Time Factor† that can make or break an industry. Gone are the days of buying different applications from a host of technology vendors and spending countless months and dollars integrating them. Increasingly, the customers are demanding more customized products, faster delivery schedules, and instant access to order status. Results have to be assessed in financial terms, with return on net assets or return on capital employed, the key measure. EBusiness promises a solution to this customer demanding market. Automated scheduling provides a better method of managing production orders and increases the visibility of current and future scheduling activities. Tracking involves the collection, analysis, viewing and reporting of production data. To get the best productivity from the assets deployed, three main areas need to be addressed: Condition based maintenance; computerized maintenance management; EProcurement. Condition-based maintenance predicts the deterioration of assets that allows the planning of maintenance actions more effectively and monitors the effectiveness of the ISBN:978-988-17012-3-7 WCE 2008 Proceedings of the World Congress on Engineering 2008 Vol II WCE 2008, July 2 – 4, 2008, London, U. K. prototype. Apart from adopting this strategy in the production line it can also be used in the maintenance program of an automobile. For example, if you only repair your car when it breaks down, you face costly corrective maintenance. A preventive maintenance schedule, based on the manufacturer's recommendations, may prevent breakdowns. Preventive maintenance is possible using E-Diagnostics. When a car is taken in for servicing, it is hooked onto the diagnostic computer which indicates existing problems. Moreover the service centers are constantly hooked up to the internet and are updated on availability of spares, latest trends in servicing and solutions to commonly occurring problems. All this information is made available from their counterparts from around the world. To add to this the entire service history of the vehicle is uploaded to the net so that it is made available to all of the company’s service centers around the globe which will help identify the status of the vehicle wherever and whenever one wants to service it. Gears form an important component in most machines as well as in automobiles. Today’s Customers demand a multitude of gears in a short span of time, without any compromise on quality. The solution to this challenge is E Manufacturing. One can hook up the gear manufacturing machine to the net. It offers fully integrated production control software for estimating, order and job control, job travelers, scheduling, data collection, inventory control, purchasing, work center loading and cost accounting. Various design parameters can be entered by the customer and modifications may also be made until the last minute. Once the system is in place economic and efficient manufacture of gears is imminent. 1. Synchronize Production Processes with Business Processes. . Orchestrate Upstream Flows of Work, Information, and Material. 3. Automate Business Processes & Workflows within the Enterprise 4. Give Control to Managers with Plant Information & Analysis Tools. 5. Integrate the Design Process among All Collaborating Parties. 6. Leverage Bi-directional Down-stream Information. 7. Enable Collaborative Maintenance and Manufacturing Support. X. CONCLUSION This paper discussed cer tain key areas and subsets of the E-Manufacturing strategy which when implemented will yield priceless benefits to an industry that implements it. Further the concept of an E-Factory promises greater increase in productivity and performance, while at the same time decreases production costs. However, for E-Manufacturing to be a success, co-operation between various public and private sector organizations is mandatory. This new thinking paradigm to integrate web-enabled and predictive intelligence for manufacturing systems is becoming a new benchmark strategy for manufacturing companies to compete in the twenty-first century. REFERENCES [1] [2] White paper â€Å"Making sense of E-Manufacturing: A Road map for manufacturers Industry† Rockwell Automation. Exploiting E Manufacturing: Interoperability of Software Systems used by US Manufacturing â€Å" National Coalition for Advanced Manufacturing, 2001, pp 1-13 Manufacturing Engineering Handbook – by Hwaiyu Geng, McGraw Hill Professional 1 edition, March 1, 2004, Koc M, Ni J, Lee J. Introduction of e-manufacturing. Proceeding of the International Conference on Frontiers on Design and Manufacturing, Dalian, China, July 2002. E – Manufacturing Review – Jay Lee – Robotics and Computer Integrated Manufacturing Journal. , May 23 – 2003 Lee J, Ahad A, [email  protected] M. E-manufacturing—its elements and impact. Proceedings of the Annual Institute of Industrial Engineering (IIE) Conference, Advances in Production Session, Dallas, TX, USA, May 21–23, 2001. Lee J, Ni J. Web-enabled e-manufacturing. Proceeding of Sixth International Manufacturing Technology in Hong Kong, December 2001 Lee J, Ni J. E-manufacturing and e-business integration: a case study. Proceeding of the International Manufacturing Leaders Forum (IMLF), Adelaide, Australia, February 8–10, 2002. Lee J, Ni J. Infotronics agent for tether-free prognostics. Proceeding of the AAAI Spring Symposium on Information Refinement and Revision for Decision Making: Modeling for Diagnostics, Prognostics, and Prediction, Stanford University, Palo Alto, CA, March 25–27, 2002. [3] [4] [5] [6] [7] Figure 6 Application of E Manufacturing to Automobile Industry [8] [9] IX. BENEFITS OF E-MANUFACTURING E-Manufacturing is a fundamental change in the strategic value proposition for manufacturers. Its collection of systems, processes, and technologies that support and enable manufacturers to compete in collaboration with others has seven fundamental jobs: ISBN:978-988-17012-3-7 WCE 2008

Case Study Analysis of an employee Essay

This case study for student analysis will look at an employee of ABC, Inc., Carl Robins, the new recruiter of only six months and his struggle to hold orientation for fifteen new hires. There are various factors that play a part of why Carl struggles to meet the promised deadline that is fast approaching. This analysis will focus on time management, job performance, and company organizational issues that are key problems with how Carl is performing his job, but will also look at how ABC, Inc. management team play is playing a part in Carl’s struggle to meet his deadline. This analysis will show alternative solutions, a proposed solution, and a recommendation that will prevent future struggles for Carl and all other employees at ABC, Incorporated. Carl Robins is the new recruiter for ABC, Inc. Carl has been in his new position for six months now. In the six month timeframe, Carl has successfully hired fifteen new trainees. Now that the trainees are hired, Carl’s next obj ective is to hold an orientation on June 15th at one time for all fifteen new hires. The orientation date is to ensure Carl will have all the new hires ready to start working by July for the Operations Manager, Monica Carrolls. On May 15th Carl is contacted by Monica Carrolls to discuss with Carl everything needed for the new hires to begin orientation; the training schedule, manuals, policy booklets, physicals, drug test, and other things. Two weeks later, Carl decides to go over the trainee files and realizes some trainees’ paperwork are incomplete and missing. All of the new hires still need to take a mandatory drug screen test. During this time, Carl becomes aware that he does not have enough copies of the orientation manuals and on top of that, there is not one complete orientation manual to make copies. Lastly, Carl checks out the training room he book earlier in the month and finds Joe, from technology services, is setting up computer terminals for training seminars for the entire month of June. Carl will need to find a new place to hold orientation. Ca rl is panicking and does not know how to proceed at this point. (University of Phoenix, 2014) There are numerous key problems to focus on with Carl as well as with ABC, Inc. Starting with Carl, some of  the key problems Carl is having includes his apparent lack of time management. Carl is also having organizational and communication issues. Carl insufficient knowledge of how to apply these skills are playing a huge factor in Carl’s struggle to be prepared and ready for orientations on June 15th. Carl also appears to have insufficient knowledge about his position and what his responsibilities requires of him daily to meet his scheduled orientation and promised deadline to have all the new hires working by July. Looking at Carl’s timeline, he hires the new trainees in the beginning of April. Carl knows he has a little over two months before orientation is scheduled will be held for the new hires. On May 15th Carl receives a call from Monica, the Operations Manager, to go over the needs for orientation to be successful. It appears that Carl does nothing for over a month in regards to checking on the status of each new hire. What is Carl doing in this timeframe needs to be investigated. Carl waits until two weeks before the scheduled orientation to finally check on the trainees’ files. It seems there is no communication between Carl and Human Resources at all. Carl should be in contact with Human Recourses about the status of each new hires paperwork and on a consistent basis. It would appear that Carl is not doing his job efficiently. ABC, Inc. has some underlying key problems that have contribute a great deal to Carl’s struggle to meet the scheduled orientation date. ABC, Inc. has failed to support Carl in his new position. There is a lack of supervision to help guide Carl. ABC, Inc. also shows there is an apparent breakdown in communication between its employees. Human Resources must not now about the orientation date for the new hires and therefore seems to be taking their time in getting all the paperwork in for each new hire. Another communication breakdown is the situation about Joe and Carl both being able to book the training room to use on June 15th. There are many alternative solutions for Carl to successfully meet his orientation deadline of June 15th and have the new trainees ready to start work for the Operations Manager by July. Carl should contact Monica Carrolls, the Operations Manager, and find out if there is anyone in the company who would be able to help assist him with getting everything in order for orientation. If there is no one in the company available to help Carl at this time, then Carl needs to find out if he has the authority to hire an outside source, if he does not, then wh o does? Time is of the  essence to have everything competed for orientation. This person will help assist Carl in completing the following tasks; contacting each new hire to schedule a drug test, make sure all necessary documents are completed, turned in, find someone in the company who has a complete orientation manual, make copies, and find a new place to have orientation. Carl is new and this his 1st recruitment orientation, he should be held responsible to check in with the Operations Manager or whoever is Carl’s Manager and give them a daily report of what he has accomplished each day and what is left to still be accomplished to meet the orientation date. All of these solutions are a Band-Aid and will aid in Carl successfully holding orientation. However, they are not solutions for the root of the problems facing ABC, Inc. Even though the struggle focuses on Carl Robins and his inability to do his job correctly, the proposed solution is directed towards ABC, Incorporated Management Team. The Management Team should be held responsible. Carl Robins is new to the company. It is apparent that Carl’s lack of experience and work history is not matched up properly for the position of recruiter. Carl clearly does not understand what it takes for him to hold successfully orientation on June 15th. Carl is going blindly about his job responsibilities without a clear understanding of time restraints for each task he needs to perform. There should be supervision over Carl on a daily basis due to this being his 1st recruitment orientation assignment. ABC, Inc. Management Team should put into place a Standard Operating Procedure (SOP) for each position in the company. Clearly outlining each position and it responsibilities as well as including a flow chart showing who each position reports to. At this time, it is recommended that ABC, Inc. have each and every employee attend a several work seminars. It would be best for the company to start with a seminar that will focus on learning how to communicate well with each other inside the company, how to speak up about company problems and ask for help, and learn how to work together as a team unit. A time management seminar is highly suggested and would be of great help to the company as well. Each employee should learn time management skills, how to manage their time, their workflow, and how to prioritize their job responsibilities. Another recommendation, department mangers take a seminar about being team leaders. They need to understand what exactly their employees are doing in their daily routines. Department  managers are strongly encouraged to meet with each employee and have a one on one meeting. The meeting should target each manager finding out how the employee feels about their position, what they feel the pros and cons are for their position, and if the employee have any struggles in their position that need attention. These seminars and personal one on one attention with the employees will give tools for each employee to use in becoming successful in their positions and the company as a whole. It will also boost employee morale and would be a great gesture on the company’s behalf to show the employees that the company values them, is willing to investing time in each one of them, and you care about them. In return, the company should see significant improvement in time management and communication. References Case Study for Student Analysis, University of Phoenix, 2014

Compare and Contrast the Recent Economic Development of the Economies Essay

Compare and Contrast the Recent Economic Development of the Economies of China and India, Which Country Has the Best Prospects - Essay Example The effects are already showing, like the combination of the new market opportunities growing from the enhanced purchasing power and also greater competitiveness of these huge economies as the producers of various selected goods. In order to come up with effective policies, it is necessary to check the expected impact in order to come up with the policies and strategies that foresee the different changes, so as to efficiently capitalize on the new opportunities (Barro & Lee 2001, p.17). A lot has become documented about India and China of late. The two nations have experienced increased growth that has led to notable achievements, mainly in areas dealing with reduction of poverty. The two countries also share the same problems related to rapid growth like the increasing rural urban income gap and also environmental degradation. Increasing incomes generate impetus for the structural change in the agricultural field and food areas as the demand and the consumption patterns tend to shif t. In addition, these impacts will move to commerce, trade and investment. Both the two nations, China and India have witnessed impressive growth in the field of agriculture, which is at the same time followed by the rapid growth in the industrial sector and a decline in the poverty levels. The essay is going to discuss the policy separately and also the institutional changes that lead to these changes. In addition, to compare and contrast both of the two countries in respect of the future growth, the impending impact that growth will have on the nations domestic economies and to some extent the impact of their growth to other Asia- Pacific nations (Bosworth & Collins 2003, p.89). It is evident that the growing incomes in these nations will still continue to develop pressure, for the nation’s structural reform of their own agricultural development and food areas to sustain the ever changing demand size and evolving consumers’ preferences and tastes. The changing income s also provide trade opportunities with nations in the region and also other global countries (Kuijis & Wang 2006, p. 12). According to a United Nations study, Both China and India have a joint population of 2.3 billion people, nearly 37% of the global population. A $100 increase in the levels of per capita income of these two nations would result in around $230billion in extra demand for goods. The ever-increasing growth of these two over-populated countries will affect the balance and direction of trade significantly, the trading possibilities and a conducive level playing field for other small countries in the region. This calls for a timely check of the growth pattern in these developing countries, in order to come up with policies that will optimize gains and minimize the losses and marginalization (Woo 2004, p.8). Both India and China have enormous agricultural sectors. The experience of the Chinese shows the vital role agricultural development has played in the initial period s of reform. In India, for example, a country that is not as industrialized as China, agriculture plays an important role in its development. While GDP share in agriculture has been decreasing, this sector still forms an indispensable part of the job sector. Performance in the agricultural sector is hence of immense importance for future policies and strategies to achieve the Development Goals, mostly the crucial first

United States Surgical Corporation Audit Article

United States Surgical Corporation Audit - Article Example As the discussion stresses in 1981, USSC extended the useful lives of several of its fixed assets and adopted salvage value for many of these same assets for the first time. Are these changes permissible under generally accepted accounting principles? Assuming these changes had a material effect on USSC’s financial condition and results of operations, how should the change have affected Ernst & Whinney’s 1981 audit opinion? Assume that the current reporting standard were in effect at the time.  This paper outlines that the Securities and Exchange Commission was able to identify Michael S. Hope, a former partner of Ernst & Whinney.   He did the audit of the financial statements of United States Surgical Corporation in 1980 and 1981. Such statements appeared to be steady when it comes to the earnings of the company.   However, on the contrary, the company was losing money.   This case led to some charges filed against US Surgical.   In an investigation in 1984, it turned out that there were executives alleged of engaging in illegal practices.   Though SEC had pointed out US Surgical’s to be guilty of fraud, this was not a basis of defense against Ernst & Whinney.  Ernst & Whinney is a combination of companies with different cultures.   Such differences raised conflicts of interest between consulting and auditing.   Client opposition and antitrust issues caused so many problems.  Should the company focused on consulting, it could have had provided a better avenue for openness.   As consulting appears to be a friend of companies, on the other hand, conservative auditing was apparently an injustice to many companies. During this time, the auditor's report-- though should have been substantiated by figures-was dependent on the subjective opinion of the auditor. If the present professional means of audit in an objective approached is used during this time, it could have had been effective if coupled with consulting services. This would help the clients progress on their financial stability. They would concentrate on their strengths and work on their limitations to balance it off. QUESTION 3: Prepare common-sized financial statement for USSC for the period 1979-1981. Also compute key liquidity, solvency, activity, and profitability ratio for 1980 and 1981. Given these data, identify what you believe were the high-risk financial statement items for the 1981 USSC audit. ANSWER: The high risk financial statement items for 1981 USSC audit is in its profitability ratio. Retirement assets are recorded to be high. However, there is no concrete basis that supports nor aligns profit to assets, subjecting it to a doubt. QUESTION 4: What factors in the auditor-client relationship create a power imbalance in favor of the client Discuss measures that the profession could take to minimize the negative consequences of this power imbalance. ANSWER: Audit reports greatly rely on the auditor. Misstatements would lead to a false report that often became the basis of taking legal actions. A declaration of financial distress is crucial as it could create damage. On the other hand, the report of an auditor is affected by the way he understands the company. Although financial distress

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Environment issue Essay Example | Topics and Well Written Essays - 1000 words

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Diversification in a porfolio Research Paper Example | Topics and Well Written Essays - 2500 words

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First day of middle school Essay Example for Free

First day of middle school Essay I WAS VERY NERVOUS WHEN I GOT ON THE BUS BECAUSE I DIDN’T KNOW ANYBODY. I NOTICED ONE GIRL FROM MY ELEMENTARY SCHOOL, BUT SHE DIDN’T TALK TO ME FOR TWO DAYS. WHILE I WAS ON THE BUS I INTRODUCED MYSELF TO A BOY NAMED TOMMIE AND WE BECAME FRIENDS. EVERY SINCE I SPOKE THAT DAY, TOMMIE AND HAVE BEEN CLOSE. WE HAVE EACH OTHERS BACK WITH CLASS WORK AND HOMEWORK. DURING LUNCH TOMMIE SAVED ME A SEAT, OUR LOCKERS ARE CLOSE BY EACH OTHER AND WE HAVE SEVERAL CLASSES TOGETHER. I STARTED TO LOOSEN UP AS THE DAY PROGRESSED BECAUSE I REALIZED. MIDDLE SCHOOL IS NOT ALL THAT BAD. MY FIRST PERIOD TEACHER SCARED ME BECAUSE SHE HAD ADEEPVOICE THAT CAUGHT MY ATTENTION. NOW THAT TIME IS PASSING IM MEETING MORE FRIENDS, MORE FRIENDLY TEACHERS AND STAFF. I HAVE LEARNED MY SCHEDULE WHICH IS DIVIDED INTO TWO DAYS ADAYAND B DAY. I LEARNED HOW TO DO THINGS IN A TIMELY MATTER BECAUSE WE CANT BE LATE TO CLASS OR THE BUS. IM STARTING TO SHOW MORE RESPONABLITIES SINCE ENROLLING IN BAYLOR COLLEGE OF MEDICINE ACADEMY egg pupa larva GET STARTED RIGHT AWAY. This placeholder text includes tips to help you quickly format your report and add other elements, such as a chart, diagram, or table of contents. You might be amazed at how easy it is. LOOK GREAT EVERY TIME †¢Need a heading? On the Home tab, in the Styles gallery, just click the heading you want. Notice other styles in that gallery as well, such as for a quote or a numbered list. †¢You might like the photo on the cover page as much as we do, but if it’s not ideal for your report, right-click it and then click Change Picture to add your own. †¢Adding a professional-quality graphic is a snap. In fact, when you add a chart or a SmartArt diagram from the Insert tab, it automatically matches the look of your report. GIVE IT THAT FINISHING TOUCH Need to add a table of contents or a bibliography? No sweat. ADD A TABLE OF CONTENTS It couldn’t be easier to add a table of contents to your report. Just click in the document where you want the TOC to appear. Then, on the References tab, click Table of Contents and then click one of the Automatic options. When you do, the TOC is inserted and text you formatted using Heading 1, Heading 2, and Heading 3 styles is automatically added to it. ADD A BIBLIOGRAPHY On the References tab, in the Citations Bibliography group, click Insert Citation for the option to add sources and then place citations in the document. 2 When you’ve added all the citations you need for your report, on the References tab, click Bibliography to insert a formatted bibliography in your choice of styles. And you’re done. Nice work!

Customer Satisfaction In Bank Of Ceylon

Customer Satisfaction In Bank Of Ceylon Abstract In this comparative commercial world, the bank has to satisfy the needs and wants of the customers, and has to attract new customers, and hence enhance their business. Service quality is considered through the banks strategies. Therefore, every bank has to emphasize on customer satisfaction. As far as the banks are concerned this phenomenon is very prominent. Banking sector has to improve and modernize their service. I have selected the subject Service quality and Customer satisfaction in Commercial bank of Ceylon limited in Jaffna District- Sri Lanka. This research article has three tasks. First task is a research proposal which includes the introduction of the subject, hypothesis and methodology. Second task includes Literature review, data presentation and data analysis. Third task states the findings and some recommendations from the analysis. Finally the information gathered from the questionnaire, relevant books, mails and annual reports. To the best of my ability in order to present the research report, I have used the above guides to the research. Please be excuse due to any mistakes in this study. -Researcher. Task 1 1.1 INTRODUCTION This research topic is Service quality and customer satisfaction in Commercial bank of Ceylon limited in Jaffna District- Sri Lanka. Sri Lanka is one of the developing countries in South Asia which has twenty five districts based on geographical and political system. Jaffna is one of the districts of Sri Lanka. There are different kinds of banks in Sri Lanka, such as, central bank, commercial bank, Exchange bank, Agricultural bank, saving bank, rural bank, and development bank etc. Commercial bank is selected for the research purpose in Jaffna district in Sri Lanka. This is an institution and accepts money from the public for non-interests bearing current accounts. A customer may withdraw on demand by cheque, the monies in his or her current account. Particular this bank is focused on the study. Banking institutions and their activities are vital for the development of the country. Customer satisfaction plays a major role in the banking activities in the competitive environment. So banks has to evaluate the satisfaction of customers. Parasuraman.P (1988) said that a persons feelings of pleasure or disappointment resulting from comparing a products perceived performance (or out come) in relation to his or her expectation. The banks are aiming for high satisfaction because customers who are just satisfied still find it easy to switch when a better offer comes along. The bank has invested heavily in researching the market to identify service quality. Today many banks undertake service quality through the satisfaction their customers. Service quality based on customers needs and wants expectation. Normally banks successfulness depends on large co-operate customers. This is profitability of banks .Therefore customers satisfaction is very useful concept about the banking sector. It can be achieved increasing customer service and service quality. 1.2 OBJECTIVES OF THE STUDY Objectives are the end results of the process. Customer satisfaction also ends result of the service quality of the banking process. So the objective of the study is to know the organizations position. Through this study the researcher can get new ideas about service quality in banking sector and to improve customer satisfaction and can provide new ideas to modify any inefficient matters and can suggest any advantages and in future development. This research study will have some following objectives .these are Evaluation the service quality that the affect on customer satisfaction. Assessing the relationship between service quality and customer satisfaction. To identify the reasons, the service improvement and why a bank improves customer satisfaction. To find out the significant factor, service quality for achieving customer satisfaction. Whether there is any relationship between in customer satisfaction and banks performance. If so, what type of relationship (positive/ negative). 1.3 SIGNIFICANSE OF YHE STUDY When we consider the significance of the study that provides some important factors to organization customers, employees and managers. If there is high customer satisfaction it will help full to organization and managers to get more customers. They can get much deposit and get more profit through this satisfaction. They can get a well goodwill in private banks also to provide a caring service quality .but on the other hand if there is dissatisfaction it is difficult to increase their market share. Customer satisfaction also helps to employees. If the employees give good service quality they can get good marks to their performance report on banking assistance, so it will help to their reward system. This study gives us a chance to understand to what extent the theoretical knowledge we have studied is being followed in practice .Study of working people may help us to understand clearly how the customer satisfaction of banking is important to meet the changing needs of the people to achieve the goals of the institution. 1.4 LIMITATIONS OF RESEARCH There must be some limitation to any event; it is not an expectation in this report. Though there are various factors causing service quality and customer satisfaction. Prevailing condition Due to the prevailing situation some customers and employees may not say whole true data strategies and benefits. Through there are various factors causing as service quality and customer satisfaction the following factors are taken this study. Improving service quality has high expresses, so it is not possible to implement immediately in Jaffna district. Select the sample of banks customers in the research with require their concern and it is there fore not expected to be with bias. This study has only tried to find out relationship between service quality and customer satisfaction. Customer satisfaction is a human behaviour, that is difficult to measure The questionnaire will prepare specially for customer-(selected samples). 1.5 METHODOLOGY 1.5.1 INTRODUCTION This chapter allocated to describe the methodologies that have used in relation to this study. This includes conceptualization, operationalization, research sample, data collection techniques and method of analysis. Further the way of research sample was selected. The system adopted in collecting data techniques used in analysis, the data and the measures utilized for analyzing the dates are explained. 1.5.2 CONCEPTUALIZATION In the conceptual frame work, the researcher can compare the relationship between independent variable and dependent variable. The problem of the service quality and customer satisfaction in the banks could be conceptualized based on the factors assumed that can cause for this problem. The following conceptual frame work can be formulated. Conceptual frame work Tangibles Reliability Responsiveness Services Customer Quality Satisfaction Assurance Empathy In this frame work showed the relationship between the key variables of the dependent variable and independent variables. The services quality is independent variable and customer satisfaction is dependent variable. The service quality are consist tangibles, reliability, responsiveness, assurance and empathy. If perceived service quality is equal to or, greater than expectation, the customer is satisfied. If perceived service quality is less than expectations the customer is dissatisfied. Services quality depends on five variables such as tangibles, Reliability, Responsiveness, Assurance, and Empathy. In this variables are functioning in a better position there, quality service. It is issued by the firm. It is lead to customer satisfaction. OPERATIONALIZATION In this research the operationalization model is given below. Concept Variable Indicator Measurement Service Quality Tangible Reliability Responsiveness Assurance Empathy Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Customers Satisfaction Customers loyalty Customer complain Customer expectation Customer relationship Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire Questionnaire RESEARCH SAMPLE In developing the research plan the research has to decide or, sample size, its composition and means of collecting data. There fore, for this research purpose a bank will be selected as sample. Commercial bank has been selected for this study in Jaffna district in Sri Lanka. Customer residing in some selected divisional areas of the Jaffna district was selected for this purpose. Samples for data collection are selected randomly. 1.5.5 DATA COLLECTION TECHNIQUES A scientific research is on the basis of Positivism and interpretivsm which are applied for this study. Primary data and secondary data were collected for the research work. Primary data was collected by the questionnaire through the gatekeeper who is working as a managing assistant in commercial bank (Jaffna branch, Sri Lanka). Secondary data has been collected from the Commercial bank of Ceylon Ltd, Jaffna from their annual report, articles, magazines and report and other related publications. Furthers such data has also been collected from publications, definitions about customers satisfaction. Questionnaire is a collection of written questions about the respondents attitudes, opinions, perceptions act. Information was collected by gatekeeper. Questionnaire was issued and collected randomly to the commercial banks customers in Jaffna district-Sri Lanka by gatekeeper. The questionnaire is included two parts. The questionnaire was prepared with questions in different sections to measure the customer satisfaction. These question were prepared based on the types of banks details such as, * Tangible * Responsiveness * Assurance * Empathy * Reliability and * Customer satisfaction. The questionnaire includes questions that are related to how far a bank has been attempted to fulfil the customer needs and wants. Marks were allocated in the following manner to the answer to the given questions. Very strongly Accepted 05 Accepted- 04 Not to do say 03 Rejected 02 Very Strongly Rejected- 01 1.5.6 HYPOTHESIS OF THE STUDY Hypotheses are the assumption that guides the research activity towards the ultimate finding based on the hypothesis. The researcher will go through the research activity including data collection analysis and then researcher will attain and ultimate conclusion. This research also has two hypotheses relating to customer satisfaction and service quality in respect of private banks. The moderator hypothesis is supported if the interaction is significant and although, there may also be significant main effects for the predictor and moderator, these are not directly relevant to testing the moderator hypothesis (Baron and Kenny, 1986; P 1174) According we report only the significant, interaction path co-efficient. The analyses revealed only two significant effects of moderation. Service failure moderated the effect of functional quality on overall satisfaction, and Communication moderated the effect of functional quality on functional satisfaction. H1 The service quality has mainly depended on the tangible, reliability, responsiveness, assurance and empathy with customer satisfaction. H2 -The service quality has an impact on customer satisfaction. 1.5.7 AN ACTION PLAN It is important to formulate an action plan to do the research. It is considered mainly six main steps for a scientific research such as; the research question, hypothesis, methodology, literature review, data collection and analysis, conclusion with recommendations. This study followed an action plan with a time table. 10/10/2009 Identify the research question or hypothesis 12/10/2009 Formulate the methodology 15/102009 Refer the literature review 19/10/2009 Data collection and analysis 02/11/2009 Presentation of findings 2.0 Task 2 2.1 LITERTATURE REVIEW 2.1.1 SERVICE QUALITY- DEFINITIONS Asubonteng (1996) said that it can be defined as the difference between customers expectations for service performance prior to the service encounter and their perceptions of the service received Gefan(2002) referred that Service quality as the subjective comparison that customers make between the qualities of the service. That they want to receive and what they get Parasuraman et al (1985, 1988) said that Service quality is determined by the differences between customers expectations of the services providers performance and their evaluation of the services the received 2.1.2 CUSTOMER VALUE Any promise is that customers will buy from the bank that they perceive offers the highest customers delivered value. The customer delivered value is the difference between total customer value and total customer cost. The total customer value is the bundle of benefits customers expect from a given product or service. Total customer cost is the bundle of costs customers expect to incur in evaluating, obtaining, using and disposing of the product or service. The researchers found five determinants of service quality. These are as follows. 01. Reliability: the ability to perform the promised service dependably and accurately 02. Responsiveness: the willingness to help customers and to provide prompt service. 03. Assurance convey: the knowledge courtesy of employees and their ability to trust and confidence. 04. Empathy: the provision of caring individualized attention to customers. 05 Tangibles: the appearance of physical facilities equipment, personal Communication materials Figure 1: Service quality model Service delivery (Including pre and past contacts) External Communications To consumers Translation of perception into service quality Management perception of consumer expectation Word of month Communication Personal Needs Past Experience Expected services Perceived services Gap 05 Gap 01 Gap 04 Gap 03 Gap -02 Gap 04 (Source: A parasuraman, Valarie, A Zeithamal and Leonard Berry, Journal of Marketing, fall 1985) 2.1.3 DEFINITION OF CUSTOMER SATISFACTION Kotler said that Satisfaction is a persons feelings of pleasure or disappointment resulting from comparing a products perceived performance (or out come) in relation to this or her expectations (Kotler, 2000, p 36) Hount said that Satisfaction is a function of customers belief that he or she was treated fairly (Hount 1991) 2.1.4 METHODS OF TRAKING AND MEASURING CUSTOMER STATIFACTION Marketing concepts and tools describe how companies can track customer satisfaction. Companies use the following methods to measure how much customer satisfaction they are creating. Complaint and suggestion systems A customer centred organization makes it easy for its customers to deliver suggestions and complaints. Many restaurants and hotels provide forms for guests to report like or dislike. Companies are also adding web pages and e -mail to facilitate two way communication. These information flows provide companies with good ideas and enable them to act quickly to resolve problems. Customer satisfaction surveys Studies show that although customers are dissatisfied with one out of every for purchases, less than five percent of dissatisfied customers will complain. Most customers will buy less or switch suppliers complaint levels are thus not a good measure of customer satisfaction, responsive companys measure customer satisfaction directly by conduction periodic surveys they send questionnaires or make telephone calls to a random sample of recent customer. They also solicit buyers views on their competitors performances. Lost customer analysis Companies should contact customers who have stopped buying or who have switched to another supplier to learn why this happened. It is necessary to monitor the customer loss rate. If it is increasing this clearly indicates that the company is failing to satisfy customers, 2.1.5 RELATIONSHIP BETWEEN SERVICE QUALITY AND CUSTOMER SATISFACTION Spreng and Mackoy (1996) had also found the path coefficient between service quality satisfactions to be significant (Lee et al 2000) wood side (1989) had found similar empirical evidence. The findings of Lee et al (2000), who have studied customers of an entertainment park and an aerobic school also supports this argument. The Lock of consensus in the causality between these two constructs has been caused mainly by the use of the constructs at different levels by researchers (Lee et al 2000) those who argue that satisfaction is an antecedent of perceived service quality have treated perceived quality as a global construct while treating satisfaction as an encounter (or transaction) specific construct. The majority of those who have found perceived service quality to be an antecedent rather than a transaction specific construct. Further some researchers have argued that perceived quality could also play a role at transaction level. at this level, it is found to be an antecedent of satisfaction with the transaction (Rust and Oliver, 1994) what is evident from the foregoing discussion is that When the level of aggregation of both constructs is identical, there is less dispute that quality is an antecedent to satisfaction (Roest and Pieters, 1997) 2.2.0 DATA PRESENTATION AND ANALYSIS 2.2.1 INTRODUCTION This chapter presents and analyses the data collected from samples from banking sector. This chapter tries to find out the relationship between the variables by using correlation and regression analyses with graphs by using SPSS and Microsoft Excel Packages. Further more, here the researcher examined the average of variables and percentage of variables and explains the relationship and comparisons by using the bar charts. 2.2.1 CORELATION ANALYSIS Correlation analysis is a statistical analysis, which statistically measures the extent and nature of the relationship between two variables. That means if changes of two variables are associated with each other, they are said to be correlates. It signifies a relationship between them. In this research this analysis is under taken to find out the relationship between. Quality of Tangibles and customer satisfaction. Quality of Reliability and customer satisfaction. Quality of Responsiveness and customer satisfaction. Quality of Assurance and customer satisfaction. Quality of Empathy and customer satisfaction. The co-efficient of correlation (r) is always between-1 and 1 and tells the type and strength of relationship between these variables. That is, if r is positive, there is positive relationship between the two variables. If r is less than zero that means there is negative relationship between two variables. The strength of relationship between the variables will be as follows. r= +1 indicates complete positive correlation. r= -1 indicates complete negative correlation. r= +/-0.5 indicates moderate correlation. r= +/-0.8 or +/-0.9 indicates strong correlation. r= +/-0.2 or +/-0.4 indicates weak correlation. r= 0 indicates zero or no correlation. Following tables illustrate the coefficient of correlation derived by the analysis for variables Tangibles, Reliability, Responsiveness, Assurance and Empathy related to customer satisfaction in the Commercial bank of Ceylon Ltd. Table -1 coefficient of correlation between customer satisfaction and service quality Service Quality Customer satisfaction (r ) Tangible Reliability Responsiveness Assurance Empathy Total 0.229 0.579** 0.753** 0.388 0.641** 0.787** When interpreting the coefficient of correlation, the researcher can observe that, there is positive relationship between services quality and customer satisfaction in all cases. r is +0.787. The relationship is moderate in the case of service quality compared with customer satisfaction of the Commercial bank of Ceylon Ltd. In the case of tangible, the relationship between the tangible and customer satisfaction is positive relationship and also the relationship between the tangible and customer satisfaction is weak because the coefficient of correlation is + 0.229 between tangible and customer satisfaction. In the case of reliability, the relationship between the reliability and customer satisfaction is positive relationship and also the relationship between the reliability and customer satisfaction is moderate. The coefficient of correlation is + 0.578** between reliability and customer satisfaction. In the case of responsiveness, the relationship between the responsiveness and customer satisfaction is positive relationship and also the relationship between the responsiveness and customer satisfaction is strong. The coefficient of correlation is + 0.753** between responsiveness and customer satisfaction. In the case of Assurance, the relationship between the Assurance and customer satisfaction is positive relationship and also the relationship between the Assurance and customer satisfaction is weak. The coefficient of correlation is + 0.388 between Assurance and customer satisfaction. In the case of Empathy, the relationship between Empathy and customer satisfaction is positive relationship and also the relationship between the Empathy and customer satisfaction is moderate. The coefficient of correlation is + 0.641** between Empathy and customer satisfaction. There for, the relationship between total service quality and total customer satisfaction is strong positive relationship. The coefficient of correlation (r) 0.787** between total service quality and total customer satisfaction. The pattern of variation of the service quality as tangible, reliability, responsiveness, assurance and empathy in relation to the value of the satisfaction of the customer are as follows. Table 2 regression summary service quality and customer satisfaction in Commercial bank of Ceylon ltd in Jaffna district. Y= a + box Service quality a b r2 Tangible Reliability Responsiveness Assurance Empathy 61.0 38.1 22.9 49.6 36.8 0.229 0.578 0.753 0.388 0.641 0.053 0.334 0.567 0.151 0.411 Quality of tangible and customer satisfaction The regression equation of customer satisfaction in relation to the quality of the tangible in Commercial bank of Ceylon in Jaffna district is given below. Y=a+ bx Y= 61.0 + 0.229X Based on this equation when X increases by one unit, the value of y is increase by 0.229 that is the customer satisfaction is increased by 0.229 per each additional unit of tangible. This prediction equation is graphed in the following graph, along with a plot of the data points. Graph 1 Tangible and customer satisfaction Now let us check the usefulness of the hypothesized model that is whether X (tangible) really contributes information for the prediction of y (customer satisfaction) using the straight -line model. The coefficient of determination (r2) represents the proportion of the variation in y that is explained by the independent variable (x). In the case of customer satisfaction is 5.3% that means 5.3% of the variance in the customer satisfaction can be explained by the changes in the quality of tangible. This indicates that 94.7% of customer satisfaction will be influenced by the other factors. Quality of Reliability and customer satisfaction The regression equation of customer satisfaction in relation to the Quality of Reliability in Commercial bank of Ceylon Limited in Jaffna district is given below. Y= 38.1 + 0.578 X Based on this equation when X increases by one unit, the value y is increase by 0.578. That is the customer satisfaction increase by 0.578 per each additional units of Reliability. This prediction equation is graphed in the following graph with a Plot of the data points. Graph 2 Reliability and customer satisfaction Now, let us check the usefulness of the hypothesized model, that is, Whether X (Reliability) really contributes information for the prediction of Y (customer satisfaction) using the straight -line model. The coefficient of determination (r2) represents the proportion of the variation in Y that explained by the independent variable. In case of customer satisfaction is the reliability influences only 33.4% that means 33.4% of the variance in the customer satisfaction. This indicates that 66.6% of customer satisfaction will be influenced by the other factors. Quality of Responsiveness and customer satisfaction The regression equation of customer satisfaction in relation to the Quality of Responsiveness in Commercial bank of Ceylon Limited in Jaffna district is given below. Y= 22.9 + 0.753 X Based on this equation when X increase by one unit, the value Y will also increase by 0.753. That is the customer satisfaction will increase by 0.753 each additional units of Responsiveness. This prediction equation is graphed in the following graph along with a Plot of the data points. Graph 3 Responsiveness and customer satisfaction Now, let us check the usefulness of the hypothesized model, that is x (responsiveness) really contributes of information for the prediction of y (customer satisfaction) using the straight-line model. The coefficient of determination (r2) represents the proportion of the variation in y that explained by the independent variable. In the case of customer satisfaction is the Responsiveness influence only 56.7%. It means 56.7% of the variance in customer satisfaction. This indicates that 43.3% of customer satisfaction will be influenced by other factors. Quality of Assurance and customer satisfaction The regression equation of the customer satisfaction in relation to quality of Assurance in Commercial Bank Ceylon Limited in Jaffna district is given below. Y=49.6 + 0.388X Based on this equation when x increase by one unit, the value of y will also increase by 0.388. That is the customer satisfaction will increase by 0.388 per each additional units of Assurance. This prediction equation is graphed in the following graph, along with a plot of the data points. Graph 4 Assurance and customer satisfaction Now, let us check the usefulness of the hypothesized model, that is, whether x (Assurance) really contributes of information for the prediction of y (customer satisfaction) using the straight-line model. The coefficient of determination (r2) represents the proportion of the variation in y that explained by the independent variable. In case of customer satisfaction is the Assurance influences only 15.1% at mean, it means 15.1% of the variance in the customer satisfaction. This indicates the 84.9% of customer satisfaction will be influenced by other factors. 05. Quality of Empathy and customer satisfaction The regression equation of the customer satisfaction in relation to quality of Empathy in Commercial Bank of Ceylon Limited in Jaffna district is given below. Y= 36.8 + 0.641X Based on this equation when x increase by one unit, the value of y will also increase by 0.641. That is the customer satisfaction will increase by 0.641 per each additional units of Empathy. This prediction equation is graphed in the following graph, along with a plot of the data points. Graph 5 Empathy and customer satisfaction Now, let us check the usefulness of the hypothesized model, that is, whether x (Empathy) really contributes of information for the prediction of y (customer satisfaction) using the straight-line model. The coefficient of determination (r2) represents the proportion of the variation in y that explained by the independent variable. In case of customer satisfaction is the Empathy influences only 41.1% that means 41.1% of variance in customer satisfaction. This indicates the 58.9% of customer satisfaction will be influenced by other factors. Task 3 DISCUSSION AND CONCLUSION 3.0 INTRODUCTION This is final chapter of this research. This chapter includes the findings of the research, hypotheses testing and recommendations. This chapter discusses the findings of the research and the test of the hypotheses whether the hypotheses are accepted or not. Further it gives suggestion to improve the service quality in order to achieve the customer satisfaction. 3.1 FINDING OF THE RESEARCH In this research, the researcher finds out the results based on the data presentation and data analysis used in this research a correlation, average and percentage. The area concerned with this research is banking sector with selected sample from Commercial bank of Ceylon Ltd in Jaffna district. According to the correlation analysis, the following findings are prepared. The relationship between the Tangible and customer satisfaction is positive and weak as at 0.229, Reliability and customer satisfaction is positive but moderate as at 0.578*, Responsiveness and customer satisfaction is positive and strong as at 0.753, Assurance and customer satisfaction is positive and weak as at 0.388 and Empathy and customer satisfaction is positive but moderate as at 0.641* in Commercial bank of Ceylon Ltd in Jaffna-Sri Lanka. Based on the re