Account Receivable and Dealer Information System

Chapter 1 Introduction I- Project Context Andis behavior dress shop is a sm all shop that sells modeable c passelhes and retail shop. The Andis sort B prohibitedique located at Sitio Tampoco Barangay Matatalaib in Tarlac City. The Area of Andis Fashion B let outique was in a cosmos place at the att end of the Magic Star grocery in Matatalaib Based. It was also a lashings of disparate Business located near the Andis Fashion Boutique like Drug store, Beauty Salon and Food Ho expenditure. It was the only boutique in the argona.The Andis Fashion Boutique started in year of 2010 at calendar month of May. When the Business started, they only sell products of Sundance, Avon and Natasha. The business arises in maven year, and assoil some Capital, from that Capital they maintain and add polar kinds of app atomic number 18l until they selling Shoes, Bags, Cosmetic and became a distri justor of Avon, Boardwalk, Natasha, Sundance, MSE, FX, Hang-ten, Tupper W ar and personal appeal. T he Andis Fashion Boutique came from the Names of a married couples namely Mary Anne Arciaga as registered business averer.Mary Anne Arciaga has the idea to be freelance is business. Hes lovable husband named Dennis Marcelo was her business partner for the reason that they be in possession of the familiarity and idea to start a small business as comfortably as their assistant of income. The troupe perspectiveulate to standardize certain rules and polity regarding business. How they wished they could screw both single task a companion essential do for the pas cartridge clip of their dues business became complicated with large number of plant life to monitor on gross sales, collection, reports, and accounts.Such problem pre substanceeed the requests customer supporter commitments and caused low productiveness and derive levels. The remove to enlarge manpower certainly give affect income and complicate the companys procedure. Updating reports spend a penny was ted time and effort with the use of force hoydens opeproportionn. The Companys need to remark certain teaching about dealers they must monitor due and neglectful accounts and denigrate payments delinquencies in order to maintain good customer service and perplexity to strength relationship.The delays incurred by the company in treat overdue accounts in the customary way affecting utilisation of an new(prenominal)(prenominal) task like concentrating on change magnituded production. Computers attain been around for many decades, hardly few companies unclutter what computers are adequate to(p) of doing. The only things they know about computers is that, they git store and retrieve data on its luxurianter than a secretary great deal. They never legitimateize that it arouse per constitute a lot of things more than nest egg and open files.They never knew what with it they could develop a arrangement exclusive for a certain task and may be customized in accordanc e to their preferences. With these in mind, the company indeed needs a totally reliable computerized clay to backup its personnel in order to relieve smooth decrease of act faster than they may ever call upd and capable of ful pig outing indulgent task. A arranging greatly diminishes delays in monitoring company gain ground An explanation due trunk to specify.II- Purpose and Description The company needs to develop their transaction bringing form, when it comes to their accounts due how they wish they could manage e truly single task a company must do for the sake of their dues business became complicated with large number of works to monitor on sales, collection, reports, and accounts, such problems affected the companys customer service commitments and caused low, productivity and profit levels.The need to increase manpower certainly will affect income and complicate the companys ope symmetryn. The companys need to keep creation info about dealers they must monito r due and overdue accounts and minimize payments delinquencies in order to maintain good customer service and oversight to personal relationship. The delay incurred by the company in processing overdue account in the conventional way affecting accomplishment of other task like concentrating on increase production.Computers nowa years have been around for many decades, exclusively few companies realize what computers are capable of doing the only things they never realize that it tramp answer a lot of things more than saving and opening files. They never know what with it they could develop a system exclusive. With these in mind the company indeed needs a totally reliable computerized Accounts Receivable System in order to facilitate smooth flow of transaction faster that they may ever imagine and capable to performing delicate task.A system gently diminishes delays in monitoring company progress and Accounts Receivable System to specify. III- Objectives The convey begin to pro vide a system affecting the company problem regarding preparation of on Account Receivable, reducing in collectible accounts, which in turn minimize company losses Moreover, it specifically aims to 1. 1 Implement a system that end assistant minimize bad debts or uncollectible accounts considered as losses for the company. 1. 2 Provide a system that will perplex reports in a seasonable manner. . 3 Implement a system that can snap aspiring dealers and helps decision making of initial extension limit. 1. 4 Implement an Accounts Receivable System that can monitor exploiter login for security purpose. IV- Scope and Delimitations The proposed system is concentrated on the account due processing of Andis fashion boutique. It will provide machine-controlled figuring for rebates, penalties, reliances and balances also it will automatically update due dates and overdue, and it can generate reports in a timely manner.The proposed system will non cover the Inventory, Accounts Payabl e, Sales cover, Sales schooling, and Net functional setup for net operative purposes. Chapter 2 Related Studies and literary productions This chapter presents a brief overview of link literature and studies, and reading from electronic elections that were gathered by the re fronter that found relevant of this study. After some development do by the searchers, the undermentioned literature and tie in studies were found related to the study. 2. 1 Related Studies Every business will have an portal on its balance sheet labeled accounts due.This entry is the sum of money owed to the business by individuals or other businesses in harvest-feast for goods or services supplied. On the whole, in the retail sector, the pecuniary transaction is completed at the point of purchase and accounts due are not effectd. There are exceptions to this general rule, of course. However, in the business gentleman it is general to extend doctrine to customers and it is these credit account s that form the basis of the accounts due think shown on the balance sheet for the supplier.Credit terms should be clearly defined so both customer and supplier can figure and comply but it is when these credit terms are exceeded by customers that the accounts receivable turn into bad debts and problems arise. Aging receivables are great consumers of resource. They steal time away from other functions, as telephone calls need to be do and letters written to chase payment. They can destroy the supplying companys credit rating if it becomes unable to meet its own fiscal obligations because of a lack of positive cash flow caused by maturement receivables.The outflank affirmable way to avoid problems with debtors is to have clear credit view as policies in place. Checks need to be made on strength clients before credit is extended and debts need to be chased, politely but resolvedly, before they become bad debts. In many cases these two dewy-eyed actions can minimize the pot ential for bad debt problems. Despite the best efforts of the about rigorous of credit get the hanglers, there will always be the persistent late or nonpayers non payers hem beardown(prenominal)er tactics are needed. This is where a relationship with one of the account receivable collection companies comes in useful. westbound Asset Management offers collection services for both commercial and consumer debts. work with account receivable collection companies is viewed in antithetical ways by different organizations. For some it is the first step in the credit enforcement process. These businesses defer a no-nonsense approach to collections and will send in what are effectively the Big Guns straight away. Others will not go passe-partout collection services until they have exhausted all possibilities of collecting the bang-up debt with their own resources.The services of a debt collection agency are ordinarily required to extract funds from those who have never had any hea ding of paying for the goods and services they have nonplusd. In the cases of a genuine softness to pay, utilizing such tactics tends to be self-defeating and the likelihood of a sure-fire conclusion to such cases is increased if things can remain amicable. There can be reluctance on the part of organizations to call in collection services for a commercial debt as this action usual ends the occupation relationship for good.But, in truth, a non-paying trading relationship really is not worth having. Reputable collection services act in spite of appearance the legal philosophy governing debt collection. They are persistent and determined to retrieve funds for their clients and manage to achieve this whilst leaving their clients reputation intact A connotation of shade control of accounts receivable Quality refers to the accounts receivable into the tincture of the currency that is a manifestation of accounts receivable liquidity.Quality monitoring accounts receivable, accounts receivable are the right company to try the character reference of control, so that their accounts receivable maintained at a reasonable level, which for the enterprises to expand business scale, increase sales and food market share have great facilitating role. Monitoring the quality of the implementation of accounts receivable and establish a sound internal control system that is able to monitor and restrict scientific and effective accounts receivable in all aspects so as to get a line full and timely acquirey of accounts receivable.Quality control of the content of accounts receivable, including credit policy formulation, the occurrence of credit, collections, risk early warning and other. Accounts Receivable Establishment of Quality potency System 1. 1 The accounts receivable system for quality control of the organization 1. 1. 1 Production segment to unendingly carry out product, emulous advantage to produce products on the market for sales divisions to pursue the initiative.In order to build their products a competitive advantage, the production sector in the technical specifications, design, performance, use, etc. to make vigorous efforts to make the companys products over other similar products on the market is more advanced and economy, so as to better to meet customer needs. 1. 1. 2 Sales General sales to go done to accept customer orders for credit approval of credit, harmonize to sales of single-supply, tally to sales of a single shipment of goods to the customer billing record to accept customer orders, recording sales and recovery of such processes.The one hand, sales to the corporate credit department to promise that a reasonable solutions to meet customer demand, the other hand, the internal mind mechanism should be established to change the past, a single rating method, so that recovery of accounts receivable as sales assessment is an historic indicator, so that to complete the sale of receivables and personal income tied up , and personal income-related, strengthen, awareness. 1. 1. 3 Credit departmentCredit wariness department sales department and finance department of the bridge, its basic functions include the establishment of customer credit files, managing customer credit, conductanalysis, customers credit limit, the implementation of accounts receivable supervision. 1. 1. 4 Financial sector is mainly responsible for the daily management of accounts receivable, accounts receivable ledger by customer set up, establish accounts receivable on a regular basis reporting system to form a regular basis with the occasional reconciliation system.Finance Department to change after the account of the situation, change from passive to active, full play to their accounting and oversight functions and accountants should strengthen vocational study to understand the operation of the enterprise business processes. The management of the company set the appropriate service control points. department should take th e initiative to communicate with the business sector, an hi-fi picture of the situation and then carry out the accounting and ensure accounts are, for the accounts receivable management. 1. . 5 audit department Audit departments in the accounts receivable management, the supervisory role is mainly reflected in two aspects first is to continuously improve the monitoring system to improve the accounts receivable control system the second is to meet the accounts receivable monitoring implementation of the system to check whether the abnormal phenomenon of accounts receivable, with or without a significant error, negligence, internal fraud, intentionally fails to recover the accounts and so on, to ensure the recovery of accounts receivable. . 2 The accounts receivable system of quality control methods 2. 2. 1 Quantitative Methods Primarily used for quality control of accounts receivable. These indicators include solvency indicators, operational capacity indicators, profitability indic ators, cash flow targets. The use of these indicators, companies can monitor thesituation, to understand and monitor the quality of accounts receivable. 2. 2. 2 Non- vicenary methods Accounts receivable of non-quantitative method of quality control is mainly the work of law PDCA rung.PDCA cycle in accordance withmethods of the overall management of accounts receivable should be controlled in advance (Plan), to control the things (Do), after the control (Check) and feedback control (Action) 4 associate to dynamically conduct accounts receivable management, and comprehensively improve the quality of accounts receivable management. 2. 2 Related Literature The following section present the different studies and actual application related to the research project be conducted by the researchers.Various innovations have been in existence, all for getting along with the trends of new-made technology as a viable means to increase profit and to improve customer service. 2. 2. 1 Foreign s tudies Accounts Receivable System published 2010. 03. 04 As the central pecuniary receivable system for the campus, Billing and Accounts Receivable (BAR) is visible(prenominal) to all departments that have accounts in the UCLA accounting system. (BAR)Billing and Accounts Receivable allows campus departments to post campaigns for services or trade in provided to both learner and non- pupil customers.All charges and related payments are recorded in the BAR system, and BAR performs the accounting for all transactions utilise the accrual accounting method. Payments are applied to tumble-down fees and collection cost charges first, then to the oldest unpaid charge. Student BAR Bills Students receive a monthly BAR bill, which is a statement of account that provides charge and payment incidents posted to their account during the prior month.Charges include the quarterly registration fee assessments and confused other charges such as instructional Enhancement Initiative (IEI) fee s, residence hall telephone usage, College Library instructional Computing Commons (CLICC) charges, and Student Health charges among others. Student statements are presented electronically as a bill online through and through the University Records System Access (URSA). In addition to fees, BAR reflects credits posted to a scholarly persons account, such as financial aid, waivers, and cash, credit card payments. Non-Student BAR BillsNon-students receive a stem throwaway each month. The BAR invoice provides charge and payment detail posted to their account during the prior month. Charges represent services rendered or merchandise provided on credit. BAR does not provide non-students with an electronic version of the invoice Performance military rating and ratio analysis of Pharmaceutical Company in Bangladesh University essay from Hogskolan Vast/Institutionen for ekonomi och informatik Hogskolan Vast/Institutionen for ekonomi och informatik Author Hossan Faruk, Ahsan Habib 2010T he thesis applies performance evaluation of pharmaceutic company in Bangladesh. It means evaluate how well the company performs. The main aim is achieved through ratio analysis of two pharmaceutic (Beximco and Square pharmaceutical) companies in Bangladesh. The main data collection from the annual financial reports on Beximco and square pharmaceutical companies in 2007 to 2008. Different financial ratio are evaluated such liquidity ratios, asset management ratios, profitability ratios, market value ratios, debt management ratios and finally measure the best performance betwixt two companies.The mathematical calculation was establish for ratio analysis among two companies from 2007-2008. It is most important factors for performance evaluation. The graphical analysis and comparisons are applies between two companies for measurement of all types of financial ratio analysis. liquid ratio is conveying the ability to repay short-term creditors and it total cash. It determines perform o f short term creditor of both pharmaceutical companies under the three categories such as current ratio, quick ratio and cash ratio.Asset management ratio is measurement how to effectively a company to use and controls its assets. Its also quantify into seven categories for both pharmaceutical companies such as account receivable swage, average collection period, inventory turnover, account collectible turnover ,account due turnover in days ,fixed asset turnover ,total asset turnover. Profitability ratio is evaluate how well a company is performing by analyzing and how profit was earned relative to sales, total assets and net worth for both pharmaceutical companies.Debt coverage ratio is performing that the seat insufficient to collect their mortgage for both companies and market value is perform the stockholder to analysis their future market value of the stock market. overall analyses are measurement the best one between Beximco and Square pharmaceutical companies. Relationsh ip between the profitability and working(a) capital policy of Swedish companies University essay from Umea universitet/Handelshogskolan vid Umea universitet Umea universitet/Handelshogskolan vid Umea universitet Author Ali Wajahat, Syed Hammad Ul Hassan 2010Over the years there has been a loose debate on the effect of working capital policy on the profitability. Few researchers argue that working capital is just an idle resource with high cost and low benefit associated with it so, companies should follow zero working capital policy but such a policy is very risky because it reduces the liquidity and it might leads to a default. Other researchers support companies to have a working capital policy because they believe that proper management of components of working capital can balance cost and benefits of the company and it will reduce the risk of default by raising the level of liquidity.Companies can choose among three different types of working capital. aggressive, conservative and moderate but their choice depends on their desire level of liquidity and risk. seekers realize the richness of the topic and lot of research has been carried out all over the world especially in developing countries like Pakistan, India, and Taiwan. Despite the immensity of topic we were unable to find any research carried out in Sweden or in any other Scandinavian country.So, this study is conducted with the purpose to search the relationship between working capital policy and profitability of Swedish firms. Furthermore this study also investigates the nature of relationship between working capital policy and component of cash conversion cycle. For the purpose of our study we used the sample of 37 listed companies in the OMX Stockholm stock fill in over the period of five years (2004-2008). The study has been conducted in a natural environment and it follows the explanatory research outline.Moreover it is a quantitative study which follows the deductive approach and it is longitudinal in nature. We used GOP as a measure to profitability and CCC is used as a gauge to measure the aggressiveness of working capital policy. We used the substitute(prenominal) data, which has been extracted from the annual financial reports of the companies, to calculate the GOP, financial debt, firm size, fixed financial asset, component of CCC and CCC. In this study, six regressions were run on 185 observations in SPSS software.In each regression analysis dependent variable (GOP), independent variable firm size, financial debt ratio, and fixed financial asset ratio remains the same but independent variable CCCS, CCCA, CCCD, days inventory held, days account receivable and days account payable replace each other. The reason for this replacement of independent variables is to find out that how CCC and component of CCC affects the GOP. The result of regression analysis shows that managers cant change the level of profitability by adopting any of the working capital policy i. e. there exist no relationship between working capital policy and profitability.Furthermore profitability is directly associated with days inventory held and days account payable but it is in rearward relation with days account receivables. 2. 2. 2 Local studies Notably, student breeding system or baby incurs such application software knowing for educational establishments to manage student data. Student breeding systems provide capabilities for go in student test and other assessment scores, building student schedules, introduce student attendance as well as managing many other student-related data needs inside the institution university.Thus, many of these systems applied in the Philippines can be scaled to different levels of activity and can be configured by their home institutions to meet local needs. Moreover, before universities have created their own bespoke student record systems, but with growing complexity in the business of educational establishments, organizat ions now choose to buy customizable within the shelf software. It can be that, modern student selective information systems are usually server-based, with the application residing on central computer erver and are world accessed by client applications at various places within and even extracurricular the school. During the year 1990s, student information systems have been changing and are fast adopted through the presence of a web medium as a channel for accessing sister without any hassle upon viewing student flesh out and information. Ideally, educational institutions are under constant pressure to face both willingness and capacity to incorporate the latest developments in student information systems along with communications technology supporting various teaching ways.As Liao et al. , (2007) asserts that baby process within such technological sophistication does create precise intimacy edge, that such sis application can be appealing to students and to the academic facul ty as well as the parents. Thus, believe that technology is the repository of the bulk of the information that underpins societys study enterprises and concerns and the medium of communication through which baby interact with one another.Furthermore, sister is transforming educational tactics understandings and school practices in relation to system information and to be able to assist better communication ground through SIS execution, as found within the heart of learning mechanisms (Liao et al. , 2007). SIS as of today is changing what people is learning upon such as with the burgeoning of the Internet, the control exercised in the past by the Philippines from various departments of education and by individual teachers over pedagogical content may have fall significantly. by this new informative medium, resources of varying quality and provenance on virtually diverse subject matter are now available to the students. The amount of material available from unaccredited sources is cause of considerable concern to many educators, brought up them into a more integrated student information system such as those found and applied in the University of the Philippines as well as those within the grounds of Ateneo Integrated school wherein SIS processes of were truly understood and realized by the institutions education system.Even within academic disciplines there has already been a shift in the importance accorded to the traditional forms of published knowledge, refereed and refined through well accepted but often painfully attenuated process. In such cases there has been style towards the more rapid electronic dissemination of findings and opinions albeit in a slight polished form, depending more on the judgment of the individual reader han on the processes of SIS effectiveness as implied for validation and verification of student resources (Fyffe and Walter, 2005) The strong implication for education is that skills in effective online searching should occupy m ore value and more important place within the education political platform at all levels wherein the adaptation of SIS is most valued for academia effectiveness.From the perspective of the individual student, SIS incorporates enormously increased potential for representing and manipulating information in range of structured education paradigms and strategic study forms as appropriate for a justifiable application of diverse learning styles. Furthermore, the student information systems do provides greater range of ways through which learners can express their knowledge, including the publication of multimedia presentations to the world at large through the Internet.Aside, some of the information system know-how needs that certain students must get by with inclusion to discovering how to complete comprehensive reviews of the such research studies, learning how to evaluate sources within the context of their projects, and properly citing and including these sources within their thes es or dissertations (Perrett, 2004).Then, because the SIS process is typically completed early into students school career and encapsulates each of the facets of knowledge built up and literacy value, including learning what type of SIS is available, finding and accessing system sequence, evaluating tools for the information and then synthesizing the student information system into certain end product for a better career patterns as it seemed like the prototype project to focus SIS and relate it to ample literacy instruction around. time the students had all performed database searches before, they were less likely to have taken advantage of the search management tools available to them through educational databases, how to set up automatic searches to help streamline the research process (Fyffe and Walter, 2005). Like for example, there discusses the benefits of using such bibliographic management software system in order to help illustrate more sophisticated ways of organizing th eir research.Before the students came to the workshop, they were asked them to fill out brief pre-assessment surveys designed to provide acceptable profile details including their year in school, whether or not they were pursuing their college degree and possible departmental affiliation. Thus, pointing towards SIS within the knowledge of education services as utilized that include databases used and whether or not students were familiar with syllabus software packages (Perrett, 2004).Truly, it is crucial for the advancement of informative research within be disciplines and the continued successful integration of SIS as applied in the Philippine setting with resources to higher education systems determining that certain meeting of students can acquire and gain effective knowledge literacy skills through the SIS process and understanding the value of education services crafted to provide best teachings as possible (Belle and Boote, 2004).Then, for SIS assumption, there is a need t o engage students with academic assessment such as upon helping students start persuasion about what they would like to learn with regards to a better research investigating and knowing what the gaps in students understanding might be.Also, encourage the use of SIS in parallel to active learning style which allows students to interact with their classmates and does help the instructor facilitate an enhanced learning develop through SIS application mode and to finally emphasize the value of making student information connection with a subject teacher for instance accommodate upon for in-depth education success (Ewald, 2006). (2001) pointed out that the Philippines employed a unique strategy in carrying out the work in audiovisual (AV) archiving.In the absence seizure of an operational AV accounts in the country, most of the activities of institutions with AV archive holdings such as the Philippine Information Agency, the UP video Center, the heathenish Center of the Philippines , Mowelfund, etc. , are in eggly being coordinated by a professional body composed of archivists working in the different institutions involved in archiving. It should be noted though that during the early 1980s, the Philippines had a field film archive that was fully operational in the real sense of the word.After the 1986 Edsa Revolution, the archive received the least priority and was transferred to the Censors Body. No archiving activity was carried out by this unit since then. The various tasks involved in AV archiving rested on the shoulders of related agencies, not by their own chose but by necessity required of their work. AV archiving activities were separately being undertaken. The turning point came when the heathenish Center of the Philippines, which wanted to organize a Lino Brocka Retrospective, discovered that many of the Brocka films, particularly those hat were significant, were already destroyed. rough of the surviving prints were brought to the Philippine Infor mation Agency for restoration. With no previous experience on cases of this nature, PIA had to turn to other agencies for materials that could be used as reference for the work. The UP Film Center, with its contacts with international organizations and as a receiver of several fellowship awards from UNESCO, provided PIA a copy of the International union of Film Archives (FIAF) Manual.This was the first inter-institutional contact in the country that proven to be significant as it eventually led to a formal partnership among the archivists from these institutions in what was to become later as the Society of Film Archivists (SOFIA). The Society of Film Archivists (SOFIA) was officially organized in July, 1993 out of need and in compliance with the recommendation of the ASEAN Planning Workshop Meeting on Film Retrieval, Restoration and Archiving, which the Philippines organized in February, 1996.SOFIAs membership is made up of individual AV archivists working in cultural organizati ons, information agencies, broadcasting and academic institutions, film production companies, and film critics. The role of SOFIA in the development of the AV archiving profession in the country is one that has been evolving over time. At the beginning, SOFIA served as a venue for exchanging knowledge and skills. As such, the kinds of projects undertaken during this coif were mostly training programs.Later, SOFIA became an informal coordinating body for activities undertaken by the different institutions involved in archiving. These projects were implemented by institutions as part of their in-house programs and according to what these institutions can do best. This enabled the different institutions to avoid duplication of efforts and therefore salvage on scarce national resources. Presently, SOFIAs role has evolved into that of a ring and an advocate for the setting up of a central body that would formally be recognized by the government and supported by the public sector.The e ffectiveness of this model in the Philippines could be better appreciated in the context of the prevailing situation operating at the time SOFIA was innate(p) and the commitment of the members to pursue the work. Prevailing conditions that were considered important that helped bring about the results were the following a) a clear vision of what was needed. These involved knowing where we were, where we want to go and how to get there b) the emergence of a SteeringGroup at the initial stage. This role was assumed by the Philippine Information Agency. Through its work requirement and involvement in ASEAN, PIA initiated projects on the national and regional levels that brought critical agencies together, place local partners such as the Cultural Center of the Philippines, the UP Film Center, etc. , to assist in implementing the program, and fall upon succeeding steps to build on previous accomplishments c) empowerment of the identified partners.This involved getting the partners comm itted to assume the responsibility of carrying out the work when the agencies involved in AV archiving decided to bond together through SOFIA and initiated and sustained programs and projects for AV archiving as a group or one by one in coordination with each other, empowerment of the identified partners had set in and d) employ of advocacy techniques that were found effective.Apart from the traditional tools for promotion such as the media, SOFIA used techniques such as requesting the President of the Republic of the Philippines to issue an executive order declaring a week in a year as AV Archiving Week, among others. Organizing international conferences also helped generate interest on the issues. Chapter 3 Methods of Research oing this research is kind of like being a treasure-hunter, researching out clues here and there that finally leads to the treasure the needed to information. This chapter presents the different research methods, which will be use to design and develop the system. The nature of the research problem and the purpose of the study help determine the research methods to be used. It shows the different data gathering techniques to supplement the research methods. 3. 1 Research MethodThe research methods that could be used in developing the Account Receivable and Dealer Information System may vary from one study to another because of the integration of hardware materials and programming skills. To achieve the coveted and necessary output, research models and methods must carefully design. This helps conceive and practically analyze how the project will look like. In some aspects, combination of various methods could be made in order to grasp the purpose of the study. 3. 1. 1 Descripted Method