Tag: Advanced Accounting Notes

Plagiarism is the representation of another author’s language, thoughts, ideas, or expressions as one’s own original work. In educational contexts, there are differing definitions of plagiarism depending on the institution. Prominent scholars of plagiarism include Rebecca Moore Howard, Susan Blum, Tracey Bretag, and Sarah Elaine Eaton, among others.

Plagiarism is considered a violation of academic integrity and a breach of journalistic ethics. It is subject to sanctions such as penalties, suspension, expulsion from school or work, substantial fines and even incarceration. Recently, cases of “extreme plagiarism” have been identified in academia. The modern concept of plagiarism as immoral and originality as an ideal emerged in Europe in the 18th century, particularly with the Romantic movement.

Generally, plagiarism is not in itself a crime, but like counterfeiting fraud can be punished in a court for prejudices caused by copyright infringement, violation of moral rights, or torts. In academia and industry, it is a serious ethical offense. Plagiarism and copyright infringement overlap to a considerable extent, but they are not equivalent concepts, and many types of plagiarism do not constitute copyright infringement, which is defined by copyright law and may be adjudicated by courts.

Plagiarism might not be the same in all countries. Some countries, such as India and Poland, consider plagiarism to be a crime, and there have been cases of people being imprisoned for plagiarizing. In other instances plagiarism might be the complete opposite of “academic dishonesty,” in fact some countries find the act of plagiarizing a professional’s work flattering. Students who move to the United States from countries where plagiarism is not frowned upon often find the transition difficult.

There is a lack of consensus or clear-cut-rules on what percentage of plagiarism is acceptable in a manuscript. Going by the convention, usually a text similarity below 15% is acceptable by the journals and a similarity of >25% is considered as high percentage of plagiarism.

But even in case of 15% similarity, if the matching text is one continuous block of borrowed material, it will be considered as plagiarized text of significant concern. On the other hand, text similarity due to the usage of common terminologies and method related details in ‘Methodology’ part of a manuscript should not raise a serious ethical concern.

Meaning of Report Writing

Report writing is the systematic process of presenting facts, findings, analysis, and conclusions of a study in a structured and formal written form. In research methodology, a report is the final output of research work and serves as an important means of communicating the results to researchers, academicians, managers, and policymakers. A research report explains what was studied, why it was studied, how the study was conducted, and what conclusions were drawn from the data collected.

Meaning of style of Report writing

The style of report writing refers to the manner in which ideas, facts, data, and conclusions are presented in a research report. It emphasizes clarity, precision, objectivity, and logical organization. A good writing style ensures that the research findings are communicated effectively to the intended audience, whether academic, professional, or general readers. The style should be formal, systematic, and consistent throughout the report, reflecting the scientific nature of research work.

Objectives of Report Writing

• Clear Communication of Information

One of the primary objectives of report writing is to communicate information clearly and systematically. A report presents facts, data, and findings in an organized manner so that readers can easily understand the subject matter. Clear communication helps avoid ambiguity and confusion, ensuring that the message of the research or study is accurately conveyed to academicians, managers, policymakers, and other stakeholders who rely on the report for information.

• Documentation of Research Work

Report writing aims to provide a permanent written record of research activities. It documents the research problem, objectives, methodology, data collection process, analysis, and conclusions. Proper documentation ensures that the research work can be referred to in the future for academic, professional, or practical purposes. It also helps preserve knowledge and supports continuity in research by serving as a reliable source for future studies.

• Presentation of Findings and Results

Another important objective of report writing is to present research findings and results in a systematic and meaningful way. Through tables, charts, graphs, and explanations, reports help readers understand patterns, relationships, and trends in data. Clear presentation of results allows readers to evaluate the outcomes of the study and assess whether the research objectives have been achieved effectively.

• Support for Decision-Making

Report writing plays a vital role in aiding decision-making. Research reports provide factual and analytical information that helps managers, administrators, and policymakers make informed decisions. By presenting evidence-based conclusions and recommendations, reports reduce uncertainty and risk in decision-making. This objective is particularly important in business, social science, and policy-oriented research.

• Contribution to Knowledge

One of the key objectives of report writing is to contribute to existing knowledge in a particular field. Research reports add new insights, validate existing theories, or challenge established concepts. By sharing findings with the academic and professional community, reports promote learning, innovation, and intellectual development. They help advance the discipline and encourage further research and exploration.

• Evaluation and Verification of Research

Report writing enables evaluation and verification of research work by others. A well-written report provides detailed information about the methodology and analysis used, allowing other researchers to assess the validity and reliability of the study. This objective ensures transparency and scientific rigor, making it possible to replicate or review the research for accuracy and credibility.

• Basis for Recommendations and Action

Another objective of report writing is to provide a basis for practical recommendations and action. Reports often conclude with suggestions derived from research findings. These recommendations guide organizations, institutions, and policymakers in improving practices, solving problems, or implementing changes. Thus, report writing bridges the gap between research and real-world application.

• Development of Research and Writing Skills

Finally, report writing aims to develop the researcher’s analytical, critical thinking, and writing skills. Preparing a report requires organizing ideas, interpreting data, and presenting arguments logically. This process enhances the researcher’s ability to think systematically and communicate effectively, which is essential for academic growth and professional development.

Style of Report Writing

1. Formal and Objective Style

A research report must be written in a formal and objective style to maintain its academic and scientific nature. Informal expressions, emotional language, and personal opinions should be avoided. The focus should be on facts, data, and logical reasoning rather than the researcher’s personal beliefs. Objectivity ensures that conclusions are based on evidence collected during the study. This style enhances the credibility and reliability of the report and makes it acceptable to academic and professional audiences.

2. Clarity and Simplicity of Language

Clarity and simplicity are essential for effective report writing. Ideas should be expressed in clear, straightforward language so that readers can easily understand the content. Sentences should be short and precise, avoiding unnecessary complexity. Technical terms should be used carefully and clearly defined when required. Simple language does not reduce the quality of research; instead, it improves readability and ensures better communication of research findings.

3. Logical and Systematic Presentation

A good research report follows a logical and systematic order. The content should be arranged sequentially, beginning with the introduction and moving through literature review, methodology, data analysis, findings, and conclusions. Each section should naturally flow into the next, maintaining continuity. Logical presentation helps readers understand the research process step by step and appreciate how conclusions are derived from collected data.

4. Consistency and Uniformity

Consistency in writing style, terminology, formatting, and citation is a key feature of good report writing. The same terms, abbreviations, and symbols should be used throughout the report. Uniform font style, spacing, headings, and numbering improve the professional appearance of the report. Consistency avoids confusion and reflects the researcher’s discipline and attention to detail.

5. Precision and Accuracy

Precision and accuracy are vital in report writing. Facts, figures, and statements should be correct and clearly stated. Vague expressions and ambiguous statements must be avoided. Data should be presented accurately, and interpretations should be supported by evidence. Precision in language ensures that the research findings are conveyed exactly as intended without misinterpretation.

6. Use of Tables, Figures, and Charts

An effective report writing style includes proper use of tables, charts, and figures for data presentation. Visual aids help summarize large volumes of data and make analysis easier to understand. Each table or figure should be clearly labeled, numbered, and given a suitable title. They should be properly referenced in the text and used only where necessary to support explanations.

7. Conciseness and Relevance

A research report should be concise while remaining complete. Unnecessary repetition, irrelevant information, and lengthy explanations should be avoided. Every paragraph should contribute directly to explaining the research problem, method, or findings. Conciseness improves readability and helps readers focus on important aspects of the study without losing interest.

8. Proper Referencing and Citation

Proper referencing is an essential aspect of report writing style. All sources of information, theories, data, and ideas borrowed from other works must be acknowledged using a standard citation style. Accurate referencing enhances the authenticity of the report, avoids plagiarism, and allows readers to locate original sources for further study. A well-prepared reference list adds academic value to the research report.

Process of Report Writing

Step 1. Planning the Report

The first step in report writing is careful planning. At this stage, the researcher clearly defines the purpose, scope, and objectives of the report. The target audience is identified, and the type of report to be prepared is decided. Planning also involves preparing an outline or framework of the report, deciding the sequence of chapters, and allocating time for writing, revision, and final submission.

Step 2. Collection and Organization of Information

After planning, relevant data and information collected during the research are organized systematically. This includes arranging primary and secondary data, classifying information according to research objectives, and selecting important facts, tables, and figures. Proper organization at this stage makes writing easier and ensures that all relevant aspects of the research are adequately covered.

Step 3. Preparation of the Report Outline

An outline acts as a blueprint of the report. It includes major headings, subheadings, and the order in which topics will be presented. Preparing a detailed outline helps maintain logical flow and continuity in the report. It also ensures that no important section such as introduction, methodology, analysis, findings, or conclusions is omitted

Step 4. Writing the First Draft

The first draft is prepared based on the outline. At this stage, emphasis is placed on expressing ideas clearly rather than perfection. The researcher explains the research problem, methodology, analysis, and findings in detail. Supporting data, tables, and figures are included where necessary. Minor grammatical or stylistic errors are ignored at this stage to maintain writing flow.

Step 5. Revision and Editing

Revision is a crucial step in report writing. The draft is carefully reviewed to improve clarity, coherence, and logical flow. Errors related to language, grammar, spelling, and formatting are corrected. Repetition, ambiguity, and irrelevant information are removed. Editing ensures that the report meets academic standards and communicates ideas effectively.

Step 6. Preparation of Final Draft

After revision, the final draft of the report is prepared. This involves incorporating corrections, refining language, and ensuring consistency in style, headings, numbering, and references. Tables, charts, and appendices are finalized. The report is checked for completeness, accuracy, and adherence to prescribed guidelines.

Step 7. Referencing and Documentation

In this stage, all sources of information used in the report are properly cited using a standard referencing style. A bibliography or reference list is prepared. Proper documentation enhances the credibility of the report, avoids plagiarism, and allows readers to consult original sources for further study.

Step 8. Presentation and Submission

The final step in the report writing process is presentation and submission. The report is formatted neatly with proper margins, font style, spacing, and pagination. A title page, acknowledgements, table of contents, and appendices are included where required. The completed report is then submitted or presented to the concerned authority or audience.

Importance of Reports

• Evaluation

Large scale organizations are engaged in multidimensional activities. It is not possible for a single top executive to keep a personal watch on what others are doing. So, the executive depends on reports to evaluate the performance of various departments or units.

• Decision-Making Tool

Today’s complex business organizations require thousands of information. Reports provide the required information a large number of important decisions in business or any other area are taken on the basis of the information presented in the reports. This is one of the great importance of the report.

• Investigation

Whenever there is any problem, a committee or commission or study group investigates the problem to find out the reason behind the problem and present the findings with or without the recommendation in the form of a report. It is another importance of the report.

• Development of skill

Report writing skill develops the power of designing, organization coordination, judgment, and communication.

• Quick Location

There is no denying the fact that business executives need information for quick decision-making. As top executives are found to be busy for various purposes), they need vital sources of information. Such sources can be business reports.

• Professional Advancement

The report also plays a major role in professional achievement. For promotion to the rank-and-file position, satisfactory job performance is enough to help a person. But for promotion to a high-level position, intellectual ability is highly required. Such ability can be expressed through the report submitted to a higher authority.

• Neutral presentation of facts

Facts are required to be presented in a neutral way; such presentation is ensured through a report as it investigates, explains, and evaluates any facts independently.

• Proper Control

Whether activities are happening according to plan or not is expressed through a report. So, controlling activities are implemented based on the information of a report.

• Encountering Advance and Complex Situation

In a large business organization, there is always some sort of labor problems that may bring complex situations. To tackle that situation, managers take the help of a report.

• A managerial Tool

Various reports make activities easy for managers. For planning, organizing, coordinating, motivating, and controlling, the manager needs help from a report which acts as a source of information.

Report writing is a formal style of writing elaborately on a topic. The tone of a report and report writing format is always formal. The important section to focus on is the target audience.

Research reports are the product of slow, painstaking, accurate inductive work. The usual steps involved in writing report are:

• Logical analysis of the subject-matter;
• Preparation of the final outline;
• Preparation of the rough draft;
• Rewriting and polishing;
• Preparation of the final bibliography; and
• Writing the final draft.

Though all these steps are self-explanatory, yet a brief mention of each one of these will be appropriate for better understanding.

Logical analysis of the subject matter: It is the first step which is primarily concerned with the development of a subject. There are two ways in which to develop a subject

• Logically and
• Chronologically

The logical development is made on the basis of mental connections and associations between the one thing and another by means of analysis. Logical treatment often consists in developing the material from the simple possible to the most complex structures. Chronological development is based on a connection or sequence in time or occurrence. The directions for doing or making something usually follow the chronological order.

Preparation of the final outline: It is the next step in writing the research report “Outlines are the framework upon which long written works are constructed. They are an aid to the logical organization of the material and a reminder of the points to be stressed in the report.”

Preparation of the rough draft: This follows the logical analysis of the subject and the preparation of the final outline. Such a step is of utmost importance for the researcher now sits to write down what he has done in the context of his research study. He will write down the procedure adopted by him in collecting the material for his study along with various limitations faced by him, the technique of analysis adopted by him, the broad findings and generalizations and the various suggestions he wants to offer regarding the problem concerned.

Rewriting and polishing of the rough draft: This step happens to be most difficult part of all formal writing. Usually this step requires more time than the writing of the rough draft. The careful revision makes the difference between a mediocre and a good piece of writing. While rewriting and polishing, one should check the report for weaknesses in logical development or presentation. The researcher should also “see whether or not the material, as it is presented, has unity and cohesion; does the report stand upright and firm and exhibit a definite pattern, like a marble arch? Or does it resemble an old wall of moldering cement and loose brick.” In addition the researcher should give due attention to the fact that in his rough draft he has been consistent or not. He should check the mechanics of writing grammar, spelling and usage.

Preparation of the final bibliography: Next in order comes the task of the preparation of the final bibliography. The bibliography, which is generally appended to the research report, is a list of books in some way pertinent to the research which has been done. It should contain all those works which the researcher has consulted. The bibliography should be arranged alphabetically and may be divided into two parts; the first part may contain the names of books and pamphlets, and the second part may contain the names of magazine and newspaper articles. Generally, this pattern of bibliography is considered convenient and satisfactory from the point of view of reader, though it is not the only way of presenting bibliography. The entries in bibliography should be made adopting the following order:

For books and pamphlets the order may be as under:

• Name of author, last name first.
• Title, underlined to indicate italics.
• Place, publisher, and date of publication.
• Number of volumes.

Example

Kothari, C.R., Quantitative Techniques, New Delhi, Vikas Publishing House Pvt. Ltd., 1978.

For magazines and newspapers the order may be as under:

• Name of the author, last name first.
• Title of article, in quotation marks.
• Name of periodical, underlined to indicate italics.
• The volume or volume and number.
• The date of the issue.
• The pagination.

Example

Robert V. Roosa, “Coping with Short-term International Money Flows”, The Banker, London, September, 1971, p. 995.

The above examples are just the samples for bibliography entries and may be used, but one should also remember that they are not the only acceptable forms. The only thing important is that, whatever method one selects, it must remain consistent.

Writing the final draft: This constitutes the last step. The final draft should be written in a concise and objective style and in simple language, avoiding vague expressions such as “it seems”, “there may be”, and the like ones. While writing the final draft, the researcher must avoid abstract terminology and technical jargon. Illustrations and examples based on common experiences must be incorporated in the final draft as they happen to be most effective in communicating the research findings to others. A research report should not be dull, but must enthuse people and maintain interest and must show originality. It must be remembered that every report should be an attempt to solve some intellectual problem and must contribute to the solution of a problem and must add to the knowledge of both the researcher and the reader.

Report writing is a formal style of writing elaborately on a topic. The tone of a report is always formal. The important section to focus on is the target audience. For example, report writing about a school event, report writing about a business case, etc.

A report is a document that presents information in an organized format for a specific audience and purpose. Although summaries of reports may be delivered orally, complete reports are almost always in the form of written documents.

Reports are written with much analysis. The purpose of report writing is essential to inform the reader about a topic, minus one’s opinion on the topic. It’s simply a portrayal of facts, as it is. Even if one gives inferences, solid analysis, charts, tables and data is provided. Mostly it is specified by the person who’s asked for the report whether they would like your take or not if that is the case.

Types of Reports

Short and Long Report Reports:

These kinds of reports are quite clear, as the name suggests. A two-page report or sometimes referred to as a memorandum is short, and a thirty-page report is absolutely long. But what makes a clear division of short reports or long reports? Well, usually, notice that longer reports are generally written in a formal manner.

Functional Reports:

This classification includes accounting reports, marketing reports, financial reports, and a variety of other reports that take their designation from the ultimate use of the report. Almost all reports could be included in most of these categories. And a single report could be included in several classifications.

Although authorities have not agreed on a universal report classification, these report categories are in common use and provide a nomenclature for the study (and use) of reports. Reports are also classified on the basis of their format. As you read the classification structure described below, bear in mind that it overlaps with the classification pattern described above.

• Preprinted Form:

Basically for “fill in the blank” reports. Most are relatively short (five or fewer pages) and deal with routine information, mainly numerical information. Use this format when it is requested by the person authorizing the report.

• Letter:

Common for reports of five or fewer pages that are directed to outsiders. These reports include all the normal parts of a letter, but they may also have headings, footnotes, tables, and figures. Personal pronouns are used in this type of report.

• Memo:

Common for short (fewer than ten pages) informal reports distributed within an organization. The memo format of “Date,” “To,” “From,” and “Subject” is used. Like longer reports, they often have internal headings and sometimes have visual aids. Memos exceeding ten pages are sometimes referred to as memo reports to distinguish them from shorter ones.

• Manuscript:

Common for reports that run from a few pages to several hundred pages and require a formal approach. As their length increases, reports in manuscript format require more elements before and after the text of the report. Now that we have surveyed the different types of reports and become familiar with the nomenclature, let us move on to the actual process of writing the report.

Periodic Reports:

Periodic reports are issued on regularly scheduled dates. They are generally upward directed and serve management control. Preprinted forms and computer-generated data contribute to uniformity of periodic reports.

Internal or External Reports:

Internal reports travel within the organization. External reports, such as annual reports of companies, are prepared for distribution outside the organization.

Lateral or Vertical Reports:

This classification refers to the direction a report travels. Reports that more upward or downward the hierarchy are referred to as vertical reports; such reports contribute to management control. Lateral reports, on the other hand, assist in coordination in the organization. A report traveling between units of the same organization level (production and finance departments) is lateral.

Proposal Report:

The proposal is a variation of problem-solving reports. A proposal is a document prepared to describe how one organization can meet the needs of another. Most governmental agencies advertise their needs by issuing “requests for proposal” or RFPs. The RFP specifies a need and potential suppliers prepare proposal reports telling how they can meet that need.

Analytical or Informational Reports:

Informational reports (annual reports, monthly financial reports, and reports on personnel absenteeism) carry objective information from one area of an organization to another. Analytical reports (scientific research, feasibility reports, and real-estate appraisals) present attempts to solve problems.

Informal or Formal Reports:

Formal reports are carefully structured; they stress objectivity and organization, contain much detail, and are written in a style that tends to eliminate such elements as personal pronouns. Informal reports are usually short messages with natural, casual use of language. The internal memorandum can generally be described as an informal report.

Footnotes

Footnotes are notes placed at the bottom of a page. They cite references or comment on a designated part of the text above it. For example, say you want to add an interesting comment to a sentence you have written, but the comment is not directly related to the argument of your paragraph. In this case, you could add the symbol for a footnote.

Importance of research paper footnotes

• Footnotes indicate the authenticity, originality and relevance of the research data.
• Footnotes give the reader an insight into the research undertaken by the writer and can enables them to further refer to the cited sources for more information.
• Research paper footnotes are important and helpful in supporting a particular claim maid in a text of a paper.
• Footnotes also illustrate to the tutor the extensiveness and the extent of research carried out by the writer.
• It is through the footnote citations that a tutor gets to assess the knowledge, skills and research abilities of a student.
• Footnotes have the same relevance as a research paper bibliography page. Both of these are vital parts of any research paper as it helps the writer’s form being charged with plagiarism.

Bibliography

A bibliography is a list of works (such as books and articles) written on a particular subject or by a particular author. Adjective: bibliographic.

Also known as a list of works cited, a bibliography may appear at the end of a book, report, online presentation, or research paper.

A bibliography is a list of all of the sources you have used (whether referenced or not) in the process of researching your work. In general, a bibliography should include:

• The authors’ names
• The titles of the works
• The names and locations of the companies that published your copies of the sources
• The dates your copies were published
• The page numbers of your sources (if they are part of multi-source volumes)

Data analysis is the systematic approach of refining, converting, and shaping data to uncover valuable insights that facilitate informed business decision-making. The primary aim of data analysis is to extract pertinent information from the data and utilize it as a basis for making well-informed decisions.

Data analysis is a process of inspecting, cleansing, transforming, and modeling data with the goal of discovering useful information, informing conclusions, and supporting decision-making. Data analysis has multiple facets and approaches, encompassing diverse techniques under a variety of names, and is used in different business, science, and social science domains. In today’s business world, data analysis plays a role in making decisions more scientific and helping businesses operate more effectively.

Whether your business is experiencing stagnation or growth, it is essential to reflect on past decisions and learn from any mistakes made. By acknowledging these missteps, you can create a new, improved plan that avoids repeating those errors.

Even if your business is currently growing, it is crucial to maintain a forward-looking perspective to drive further expansion. Regularly analyzing your business data and processes can provide valuable insights for future development.

In both scenarios, the key lies in understanding your business’s strengths and weaknesses, identifying opportunities for improvement, and implementing strategic changes. Continuous analysis and adaptation are fundamental to sustaining growth and ensuring long-term success in today’s dynamic business landscape.

Techniques and Methods

Data analysis techniques and methods play a crucial role in understanding business trends and making informed decisions. Below are the different types of data analysis techniques and their applications:

Text Analysis (Data Mining):

This technique involves discovering patterns in large data sets using databases or data mining tools. It transforms raw data into valuable business information, enabling strategic decision-making using Business Intelligence tools.

Statistical Analysis:

This analysis answers the question “What happened?” by using past data in the form of dashboards. It includes data collection, analysis, interpretation, presentation, and modeling. Statistical Analysis can be categorized into Descriptive Analysis and Inferential Analysis.

• Descriptive Analysis: Examines complete data or summarized numerical data to show mean, deviation for continuous data, and percentage, frequency for categorical data.

• Inferential Analysis: Analyzes samples from complete data, drawing different conclusions based on different samples.

Diagnostic Analysis:

This analysis aims to identify the causes behind the insights found in Statistical Analysis. It helps in understanding data behavior patterns and can be useful in solving new problems with similar patterns.

Predictive Analysis:

Predictive Analysis answers the question “What is likely to happen?” by using past data to make predictions about future outcomes. It involves forecasting and relies on detailed information and analysis to improve accuracy.

Prescriptive Analysis:

This type of analysis combines insights from previous analyses to determine the best course of action for current problems or decisions. It goes beyond predictive and descriptive analysis to improve overall data performance and decision-making.

By employing these various data analysis techniques, businesses can gain valuable insights from their data and use them to make informed decisions, optimize processes, and drive growth. Each technique serves a specific purpose and complements others in providing a comprehensive understanding of the data and its implications.

Data analysis is a big subject and can include some of these steps:

• Defining Objectives: Start by outlining some clearly defined objectives. To get the best results out of the data, the objectives should be crystal clear.
• Posing Questions: Figure out the questions you would like answered by the data. For example, do red sports cars get into accidents more often than others? Figure out which data analysis tools will get the best result for your question.
• Data Collection: Collect data that is useful to answer the questions. In this example, data might be collected from a variety of sources like DMV or police accident reports, insurance claims and hospitalization details.
• Data Scrubbing: Raw data may be collected in several different formats, with lots of junk values and clutter. The data is cleaned and converted so that data analysis tools can import it. It’s not a glamorous step but it’s very important.
• Data Analysis: Import this new clean data into the data analysis tools. These tools allow you to explore the data, find patterns, and answer what-if questions. This is the payoff; this is where you find results!
• Drawing Conclusions and Making Predictions: Draw conclusions from your data. These conclusions may be summarized in a report, visual, or both to get the right results.

The process of identifying and classifying each answer with a numerical score or other character symbol. The numerical score or symbol is called a code, and serves as a rule for interpreting, classifying, and recording data.  Identifying responses with codes is necessary if data is to be processed by computer.

Coded data is often stored electronically in the form of a data matrix – a rectangular arrangement of the data into rows (representing cases) and columns (representing variables) The data matrix is organized into fields, records, and files:

Field: A collection of characters that represents a single type of data.

Record: A collection of related fields, i.e., fields related to the same case (or respondent).

File: A collection of related records, i.e. records related to the same sample.

Tabular Representation of Data

Presentation of data is of utter importance nowadays. After all everything that’s pleasing to our eyes never fails to grab our attention. Presentation of data refers to an exhibition or putting up data in an attractive and useful manner such that it can be easily interpreted.

Tabular Representation

A table facilitates representation of even large amounts of data in an attractive, easy to read and organized manner. The data is organized in rows and columns. This is one of the most widely used forms of presentation of data since data tables are easy to construct and read.

Components of Data Tables

• Table Number: Each table should have a specific table number for ease of access and locating. This number can be readily mentioned anywhere which serves as a reference and leads us directly to the data mentioned in that particular table.
• Title: A table must contain a title that clearly tells the readers about the data it contains, time period of study, place of study and the nature of classification of data.
• Headnotes: A headnote further aids in the purpose of a title and displays more information about the table. Generally, headnotes present the units of data in brackets at the end of a table title.
• Stubs: These are titles of the rows in a table. Thus a stub display information about the data contained in a particular row.
• Caption: A caption is the title of a column in the data table. In fact, it is a counterpart if a stub and indicates the information contained in a column.
• Body or field: The body of a table is the content of a table in its entirety. Each item in a body is known as a ‘cell’.
• Footnotes: Footnotes are rarely used. In effect, they supplement the title of a table if required.
• Source: When using data obtained from a secondary source, this source has to be mentioned below the footnote.

Construction of Data Tables

There are many ways for construction of a good table. However, some basic ideas are:

• The title should be in accordance with the objective of study: The title of a table should provide a quick insight into the table.
• Comparison: If there might arise a need to compare any two rows or columns then these might be kept close to each other.
• Alternative location of stubs: If the rows in a data table are lengthy, then the stubs can be placed on the right-hand side of the table.
• Headings: Headings should be written in a singular form. For example, ‘good’ must be used instead of ‘goods’.
• Footnote: A footnote should be given only if needed.
• Size of columns: Size of columns must be uniform and symmetrical.
• Use of abbreviations: Headings and sub-headings should be free of abbreviations.
• Units: There should be a clear specification of units above the columns.

The Advantages of Tabular Representation

• Ease of representation: A large amount of data can be easily confined in a data table. Evidently, it is the simplest form of data presentation.
• Ease of analysis: Data tables are frequently used for statistical analysis like calculation of central tendency, dispersion etc.
• Helps in comparison: In a data table, the rows and columns which are required to be compared can be placed next to each other. To point out, this facilitates comparison as it becomes easy to compare each value.
• Economical: Construction of a data table is fairly easy and presents the data in a manner which is really easy on the eyes of a reader. Moreover, it saves time as well as space.

Data processing is the conversion of data into usable and desired form. This conversion or “processing” is carried out using a predefined sequence of operations either manually or automatically. Most of the processing is done by using computers and other data processing devices, and thus done automatically. The output or “processed” data can be obtained in various forms. Example of these forms include image, graph, table, vector file, audio, charts or any other desired format. The form obtained depends on the software or method used. When done itself it is referred to as automatic data processing. Data centers are the key component as it enables processing, storage, access, sharing and analysis of data.

Importance of data processing includes increased productivity and profits, better decisions, more accurate and reliable. Further cost reduction, ease in storage, distributing and report making followed by better analysis and presentation are other advantages. The need to process data is now widely realized and reflected in every field of work. Let the work be done in a business atmosphere or for educational research purpose, data management systems are used by every business. It is a multidimensional process which is involved in almost every field of human life. Generally speaking, the term “Data Processing” is used where you have to collect innumerable data files from different sources.

Methods of Data Processing

There are number of methods and types of data processing. Based on the data processing system and the requirement of the project, suitable data processing methods can be used. Generally, Organizations employ computer systems to carry out a series of operations on the data to present, interpret, or to obtain information. The process includes activities like data entry, summary, calculation, storage, etc. A useful and informative output is presented in various appropriate forms such as diagrams, reports, graphics, etc. Data processing is  mainly  important in business and scientific operations. Business data is repeatedly processed, and usually needs large volumes of output. Scientific data requires numerous computations and usually needs fast-generating outputs. Three methods of data processing have been presented below:

Manual Data Processing

Data is processed manually without using any machine or tool to get the required results. In manual data processing, all the calculations and logical operations are performed manually on the data. Similarly, data is transferred manually from one place to another. This method of data processing is very slow, and errors may also occur in the output. Mostly, Data is processed manually in many small business firms as well as government offices & institutions. In an educational institute, for example, marks sheets, fee receipts, and other financial calculations (or transactions) are performed by hand.

This method is avoided as far as possible because of the very high probability of error, labour intensive and very time-consuming. This type of data processing forms the very primitive stage when technology was not available, or it was not affordable. With the advancement of technology, the dependency on manual methods has drastically decreased. This also makes processing expensive and requires large manpower depending on the data required to be processed. Example includes selling of commodity on shop.

Mechanical Data Processing

In this method, data is processed by using different devices like typewriters, mechanical printers or other mechanical devices. This method of data processing is faster and more accurate than manual data processing. These are faster than the manual mode but still forms the early stages of data processing. With invention and evolution of more complex machines with better computing power this type of processing also started fading away. Examination boards and printing press use mechanical data processing devices frequently. Any device which facilitates data processing can be considered under this category. The output from this method is still very limited.

Electronic Data Processing

This is a modern technique to process data. The data is processed through a computer; Data and set of instructions are given to the computer as input, and the computer automatically processes the data according to the given set of instructions. The computer is also known as Electronic Data Processing Machine. Electronic Data Processing is the fastest and best available method with highest reliability and accuracy. Technology used is the latest as this method uses computers. Manpower required is minimal. Processing can be done through various programs and predefined set of rules. Processing of large amount of data with high accuracy is almost impossible which makes it best among the available types of data processing. For example, in a computerized education environment results of students are prepared through a computer; in banks, accounts of customers are maintained (or processed) through computers, etc.

Applications of Data Processing

• Data Analysis: In a science or engineering field, the terms data processing and information systems are considered too broad, and the more specialized term data analysis is typically used. Data analysis makes use of specialized and highly accurate algorithms and statistical calculations that are less often observed in the typical general business environment.
• Commercial Data Processing: Commercial data processing involves a large volume of input data, relatively few computational operations, and a large volume of output. For example, an insurance company needs to keep records on tens or hundreds of thousands of policies, print and mail bills, and receive and post payments.
• Almost all fields: It is impossible to think of any area which is untouched by data processing or its use. Let it be agriculture, manufacturing or service industry, meteorological department, urban planning, transportation systems, banking and educational institutions. It is required at all places with varied level of complexity.
• Real World Applications: With the implementation of proper security algorithms and protocols, it can be ensured that the inputs and the processed information is safe and stored securely without unauthorized access or changes. With properly processed data, researchers can write scholarly materials and use them for educational purposes. The same can be applied for evaluation of economic and such areas and factors. Healthcare industry retrieves information quickly of information and even save lives. Apart from that, illness details and records of treatment techniques can make it less time-consuming for finding solutions and help in reducing the suffering of the patients.

Types of Data Processing

There are number of methods and techniques which can be adopted for processing of data depending upon the requirements, time availability, software and hardware capability of the technology being used for data processing. There are number of types of data processing methods.

Batch Processing

This is one of the widely used type of data processing which is also known as Serial/Sequential, Tacked/Queued  offline processing. The fundamental of this type of processing is that different jobs of different users are processed in the order received. Once the stacking of jobs is complete they are provided/sent for processing while maintaining the same order. This processing of a large volume of data helps in reducing the processing cost thus making it data processing economical. Batch Processing is a method where the information to be organized is sorted into groups to allow for efficient and sequential processing.

Online Processing is a method that utilizes Internet connections and equipment directly attached to a computer. It is used mainly for information recording and research. Real-Time Processing is a technique that can respond almost immediately to various signals to acquire and process information. Distributed Processing is commonly utilized by remote workstations connected to one big central workstation or server. ATMs are good examples of this data processing method. Examples include: Examination, payroll and billing system.

Real time processing

As the name suggests this method is used for carrying out real-time processing. This is required where the results are displayed immediately or in lowest time possible. The data fed to the software is used almost instantaneously for processing purpose. The nature of processing of this type of data processing requires use of internet connection and data is stored/used online. No lag is expected/acceptable in this type and receiving and processing of transaction is carried out simultaneously. This method is costly than batch processing as the hardware and software capabilities are better. Example includes banking system, tickets booking for flights, trains, movie tickets, rental agencies etc. This technique can respond almost immediately to various signals to acquire and process information. These involve high maintenance and upfront cost attributed to very advanced technology and computing power. Time saved is maximum in this case as the output is seen in real time. For example in banking transactions.

Online Processing

This processing method is a part of automatic processing method. This method at times known as direct or random-access processing. Under this method the job received by the system is processed at same time of receiving. This can be considered and often mixed with real-time processing. This system features random and rapid input of transaction and user defined/ demanded direct access to databases/content when needed. This is a method that utilizes Internet connections and equipment directly attached to a computer. This allows the data to be stored in one place and being used at an altogether different place. Cloud computing can be considered as an example which uses this type of processing. It is used mainly for information recording and research.

Distributed Processing

This method is commonly utilized by remote workstations connected to one big central workstation or server. ATMs are good examples of this data processing method. All the end machines run on a fixed software located at a particular place and make use of exactly same information and sets of instruction.

Multiprocessing

This type of processing perhaps the most widely used types of data processing. It is used almost everywhere and forms the basis of all computing devices relying on processors. Multi-processing makes use of CPUs (more than one CPU). The task or sets of operations are divided between CPUs available simultaneously thus increasing efficiency and throughput. The break down of jobs which needs be performed are sent to different CPUs working parallel within the mainframe. The result and benefit of this type of processing is the reduction in time required and increasing the output. Moreover, CPUs work independently as they are not dependent on other CPU, failure of one CPU does not result in halting the complete process as the other CPUs continue to work. Examples include processing of data and instructions in computer, laptops, mobile phones etc.

Time sharing

Time based used of CPU is the core of this data processing type. The single CPU is used by multiple users. All users share same CPU but the time allocated to all users might differ. The processing takes place at different intervals for different users as per allocated time. Since multiple users can uses this type it is also referred as multi access system. This is done by providing a terminal for their link to main CPU and the time available is calculated by dividing the CPU time between all the available users as scheduled.

Disguised Observation is a technique employed, often in product testing, where a respondent or groups of respondents are unaware that they are being observed.

Participate observation is characterized as either undisguised or disguised. In undisguised observation, the observed individuals know that the observer is present for the purpose of collecting info about their behavior. This technique is often used to understand the culture and behavior of groups or individuals. In contrast, in disguised observation, the observed individuals do not know that they are being observed. This technique is often used when researchers believe that the individuals under observation may change their behavior as a result of knowing that they were being recorded.

For a great example of disguised research, see the Rosenhan experiment in which several researchers seek admission to twelve different mental hospitals to observe patient-staff interactions and patient diagnosing and releasing procedures. There are several benefits to doing participant observation. Firstly, participant research allows researchers to observe behaviors and situations that are not usually open to scientific observation. Furthermore, participant research allows the observer to have the same experiences as the people under study, which may provide important insights and understandings of individuals or groups.

However, there are also several drawbacks to doing participant observation. Firstly, participant observers may sometimes lose their objectivity as a result of participating in the study. This usually happens when observers begin to identify with the individuals under study, and this threat generally increases as the degree of observer participation increases. Secondly, participant observers may unduly influence the individuals whose behavior they are recording.

This effect is not easily assessed, however, it generally more prominent when the group being observed is small, or if the activities of the participant observer are prominent. Lastly, disguised observation raises some ethical issues regarding obtaining information without respondents’ knowledge.

For example, the observations collected by an observer participating in an internet chat room discussing how racists advocate racial violence may be seen as incriminating evidence collected without the respondents’ knowledge. The dilemma here is of course that if informed consent were obtained from participants, respondents would likely choose not to cooperate.