Research Paper Taxation Essay Example for Free

Research Paper Taxation Essay Wage is the fixed amount of compensation for service rendered covering a fixed period of time, usually hours, or fixed amount of work. It is usually a compensation given to skilled and unskilled labor. Commission is usually a wage given to skilled and unskilled labor. Commission is usually a wage given to a salesperson based on the amount of his sales. This amount is usually added to basic salary. Bonus is given to simulate employees to work more efficiently and effectively (Valencia Roxas, 2009) To make sure that employees comply with BIR regulation and local government laws, companies must include crucial employee and company information in their payroll systems. Setting up and running the different components that comprise a payroll system requires due diligence and adequate knowledge of tax legislation. Employee’s benefits In Philippine Accounting Standards (PAS) 19, paragraph 7 states that employees benefits are all forms of consideration given by an entity in exchange of services rendered by employees. These benefits may be paid directly to the employee’s or to their dependents, such as their children or spouses. These can be settled by payment in cash in form goods and services. Paragraph 4 of PSAS 19 enumerates the following four classes: (a) short term employee benefits; (b) post-employment benefits; (c) other term employee benefits; and, (d) termination. Employee information During the new hire process, companies must collect information such as medical insurance and W-2 forms to determine what should be deducted from an employee’s paycheck. These forms also provide employers which crucial information, such as the employee’s Social Security number and their withholding amount for government tax purposes. The systems must also track and process changes made to the employee’s tax exemption status, pensions, insurance plans or retirement funds. Salary information As part of the new hire process, payroll systems include a component that designates which employees are full time, part time and contractors. Classifying worker in a payroll system is important since the government levies high penalties on companies that categorize employees incorrectly. Applicable taxes and deductions The National internal Revenue Code (R. A 8424) requires the employer to withhold portion of the salaries earned by employees that will at least approximate an income tax due of the earner relative to the income earned. The monthly or semi-monthly withholding s taxable could be obtained from the BIR to serve as guide as to what amount to be withheld from the salary of the employee (http://www. ehow. com/list_6725482_components-payroll-system. html, 17 July 2010). In preparing a payroll, certain government mandated contributions needed to be deducted from the gross play of each employee. These include withholding taxes, PAG-IBIG, SSS (Social Security System) and PhilHealth contributions. Withholding taxes is remitted to BIR while PAG-IBIG is remitted to Home Development and Mutual Fund (HDMF) (Cabrera, Ledesma Lupisan, 2009). Other payroll withholdings include employee contributions to benefits, retirement accounts, and charities, these are determined by the employee during the fringe benefits selection process offered by their employer and must be taken into account as well as any employer matches when reporting payroll . Methods of Payroll Computation A payroll system involves everything that has to do with the payment of employees and the filing of employment taxes. This includes keeping track of hours, calculating wages, withholding taxes and other deductions, thus appropriate methods must be applied in the computation to achieve a desirable output. More and more aspects of payroll are being handled electronically. Methods include direct paycheck deposit, debit cards, payroll and non-payroll, use Web-based information system to allow employees access, with a secure password, to their individual payroll records including pay stubs, an earnings record and in some cases, employer information, such as the company manual or health insurance plan overview (Banning, 2008) Giove (1993) stated the seven methods for computing payroll: Hourly Rate Plan Employees paid on an hourly rate plan receive a fixed amount for each hour they work. An employee’s regular earnings are equal to the employee’s hourly rate multiplied by the number of hours worked during the payroll period. Salary Plan Salaried employees receive a fixed amount for each payroll period, whether weekly, biweekly, semimonthly, or monthly. If an employee on the salary plan works less than the regular hours during a payroll period, the employer may deduct for the time lost, although in most cases the employer does not make such a deduction. Regular earnings would be determined by multiplying that hourly rate by the actual number of hours the employee worked during the payroll period. Overtime Pay All employees in all establishments and undertakings whether for profit or not are entitled to overtime pay for work rendered beyond eight (8) hours. But this does not apply to managerial employees, field personnel, and members of the family of the employer who are dependent on him for support, domestic helpers, person in the personal service of another, and workers who are paid by results. Employees in the government are also entitled to overtime pay but they are governed by Civil Service laws and rules. Only employees in the private sector are covered by the Labor Code. Guaranteed Wage It is a written agreement to pay an employee a guaranteed minimum amount regardless of the hours worked, with an extra half-hour premium for hours over 40. Piece – Rate Plan It is a compensation plan whereby employee earnings depend on the units produced. Commission Plan Sales commission plans vary greatly from company to company but are generally based on the sales made during payroll period. Combination Plan This is a compensation method whereby employees receive a fixed amount of salary for each payroll period plus an extra amount for production (piece-work) or sales (commission). Timekeeping Records Accurate timekeeping is an essential part of an efficient payroll system. Every business must have an orderly method of recording the hours employees worked during the payroll period. The time records show the date and the time the workweek starts, the number of hours worked each day, and the total hours worked during the week. Time records are filed after the payroll is prepared and, in accordance with the requirements of the law, retained up to three years. The most common methods of timekeeping use a time clock with timecards or a time sheet. There are two primary reasons to maintain accurate payroll records. First, is the collection of the data necessary to compute the compensation for each employee for each payroll period. Second, provision of information needed to complete the various government report-federal and state- required of all employees. All business enterprise both large and small are required by law to withhold certain amounts from employees’ pay for taxes, to make payment to government agencies by specific deadlines, and submit reports on official forms. (McQuaig Bille, 2008). Other Aspects of Payroll Accounting System Payroll Register The payroll register summarizes employee earnings and deduction information in a journal entry that is inserted into the general ledger for accounting and general research purposes. Payroll registers are also used to create tax report. These documents are prepared by payroll staff or generated using payroll computer system. Payroll Services The meteoric success of payroll services is not accidental, but rather a reflection of the business community’s willingness to outsource the tedious and complex task of payroll accounting to outside specialists. The upside of outsourcing payroll is that payroll services ensure that the company complies with laws pertaining to payroll. That is a big deal considering the time investment it would take the payroll officer to stay current on payroll-related legislation. Another big plus is that payroll services are responsible for keeping track of each employee’s accumulated earning, tax withholding, and other information needed to issue W-2 forms at the end of the year. They also stay on top of things like direct deposits, salary adjustment, quarterly tax payments and all of the other details that can be distraction from the important job of leading the company (http://Gaebler. com/payroll-services, 8 Aug, 2010). In-house Payroll If contracting a payroll service does not sound like a good fit for a business, the management also has the option of doing it in-house. But if the management plans on saving money by personally administering the payroll, having more alternatives will be a better idea. Even if the company only has a few employees, dealing with payroll-related details can be a waste of time. Instead, designating the job to an employee who can give it the time it requires so precious time can be dedicated to other things (http://Gaebler. com/in-house-payroll, 8 Aug, 2010). Whoever ends up doing payroll in the company will be happy to know that there is a lot of software out there to help them. In fact, most accounting software solutions have payroll modules. Start by assessing the capability of their current accounting software program. If it does not have a built-in payroll function, chances are it is available from the manufacturer as an add-on. If it is not, then the company needed to decide whether to change accounting to one that does or attempt to find a payroll program that is compatible with the current system. Either way, it is worth the time to find a computerized system that meets the company’s needs rather than trying to do it the old-fashioned way. Internal Control A district’s accounting and payroll functions are critical for the maintenance of a solid financial foundation. Accurate and timely financial reports are crucial to administration and board decision-making. Payroll must be accurate, as it represents the district’s largest budgeted expenditure. Internal controls must safeguard the district’s assets from misappropriation. Payroll processing is an error prone activity. If organizations have just one or two employees it may seem relatively easy to compute salaries outstanding, taxes etc, but as small business starts adding employees they find spending more and more time in computation of salaries including variable pay. Errors are common in the full and final settlement and increases when employees join in the middle of a term as the processes are manual (http://ezinearticles. om/? expert=Mikael Anderson, 4 Aug, 2010). Waterhouse (2010) said in one of his studies that the objective of internal controls for payroll is to ensure that payroll disbursements are properly recorded and that related legal requirements (such as payroll tax deposits) are complied with. Segregation of duties is an effective internal control. The bank reconciliation clerk reconciles the bank accounts and is not involved in processing or approving items for payment. A payroll administrator, supervisor, specialist and six clerks perform the payroll function. The Human Resources Department (HRD) enters employee data into a database share by Personnel and Payroll and sets the rate of pay. The software system controls the ability of individuals to change information based on their access to the system. This prevents unauthorized individuals from changing this information (http://window. state. tx. us, 6 Aug, 2010). Gelinas, Sutton and Hunton (2005) included in their study some of the procedures that can be used to prevent or detect schemes. First is the direct deposit of payroll to eliminate alteration, forgery and theft of paper check. Second, is checking for duplicate names, addresses, and Social Security number in the employee data, finally is comparing actual to budgeted payroll. Expense Accounts are often an area of fraud and abuse. This include: (a) using legitimate documentation from personal expense for the business expenses; (b) overstating expenses by altering receipts; (c) submitting fictitious expenses by submitting copies of invoices. Such abuses can be minimized by formulating reasonable policies that compensate employees for their out-of-pocket expenses. Copies of invoices should only be accepted in extreme circumstances. Finally, expense account activities should be monitored on a regular basis to detect unusual patterns (Gelinas, Sutton Hunton, 2005). Payroll Fraud Connection Payroll, similar to cash disbursements, is an area ripe with fraud potential. After all, large organizations will make thousands of payments to employees for payroll and expenses account reimbursement every payroll period. Firth (2006) expresses that Payroll Fraud is an important issue that needs to be addressed by both Finance and Payroll professionals. Some of the key activities need to be considered include: improving the quality of master file data, reviewing the end to end payroll process, and reviewing the people that are performing each step in the payroll function. It is worth remembering that improving each of these areas will not only reduce the risk of payroll fraud, it will also result in many other business improvements right across the organization. Here are some of the types of payroll frauds, along with the median loss for each to an employer: (a) Ghost Employee, employees do not actually work for the company but receives paychecks. These can be recently departed employees or made-up persons; (b) Falsified hours and salary, employees exaggerate the time that they work or are able to increase the salary in their employee date; (c) Commission Schemes, employees falsify the sales on which commissions are based or increase the commission rate in their employee date; and, (d) False worker’s compensation claims, employees fake injuries to collect disability payments (Gelinas, Sutton Hunton 2005).

The History Of The Kitchen Refrigerators

The History Of The Kitchen Refrigerators Today, refrigerators have become an essential part of every kitchen (Tatum, 2010). Refrigeration is used to store meat, vegetables among other foodstuffs at low temperatures, thus inhibiting spoilage due to microbial activity. The process of essentially, manufacturing or making a refrigerator was gradual and begain in the 18th century. It culminitated with Carl von Lindens work in 1876. (Bellis, 2010 Tatum, 2010) Evidence suggests that since 500 AD, man has known to produce ice by natural processes. Egyptians and Indians made ice on cold nights by setting water on earthenware pots. Later on in the 1700s, England servants in the 1700s collected ice in the winter and put into icehouses, which then provided cool storage in the summer. (Bellis, 2010 Tatum, 2010) In 1748, William Cullen of the University of Glasgow developed an entirely new process that consequently lead to an artificial cooling medium being developed. (Tatum, 2010). His experiment produced ice. However; he was unable to explain what it meant. Around 1805, the Oliver Evans was involved in designing a refrigeration apparatus, but unfortunately, he didnt build one until Robert Perkins improved on his creation in 1834. (Bellis, 2010). Thomas Moore coined the word refrigerator for these machines. However, as today Perkins and Evans machines are called iceboxes. In 1844, Dr. John Gorrie, a physician, was able to construct a working unit that was based on both Evans and Perkins model. constructed. It was because of a outbreak of yellow fever that led to Gorrie creating the unit, which was used to cooling the air. (Bellis, 2010 Tatum, 2010) Gorrie is credited as being the one who invented the refrigerator by many. (Bellis, 2010) However the situation began to change, when Carl von Linde (1842-1934), a German mechanical engineer published an essay on improved refrigeration techniques, in 1871. He proposed a continuous process of liquefying gases in large quantities. In 1873, he invented the first practical and portable compressor refrigeration machine. (Tatum, 2010) He obtained a patent for his refrigerator in 1877 from the German Imperial Patent Office. He made use of gases namely ammonia, sulphur dioxide and methyl chloride. (Bellis, 2010 Tatum, 2010) In the 1900s, various refrigeration models were seen. Noteworthy refrigerator models included Servel, Frigidaire, Electroflux among others. (Bellis, 2010) These models of the 1900s had several advancements since designs of pioneers such as Gorrie. By 1918, automatic controls were part of some models already. (Tatum, 2010) The gases used namely ammonia, sulphur and methyl chloride were replaced by Freon in the 1920s in order to comply with safety standards. When one looks at the history, it shows that in 1918, automatic parts were already installed. This included automatic dials that aid in the operation. It was rather unfortunate that the units were not self contained as different parts were separately placed from each other. It wasnt until 1923 that self contained refrigerators began appearing. (Bellis, 2010) Ice cube trays were also introduced. (Tatum, 2010) Although many advancements were made, the modern refrigerator was put in mass production until 1946 i.e., after the World War II. (Bellis, 2010 Tatum, 2010) People, in the the 1950s and 1960s were the ones that witnessed a variety of technological innovations by engineers and scientists of the day. Among them were: (i) automated defrosting and (ii) making of ice. Today, there are many features that are intertwined with the features of the olden days and includes power failure alerts, ice cabinets among others. (Bellis, 2010 Tatum, 2010) To present, domestic refrigerators are present in almost every home worldwide. Due to the models created by Gorrie, Cullen, Carl von Linche among others, the refrigerator has thus become one of the machines or applicances that is integral to us every day. (Bellis, 2010 Tatum, 2010) TYPES OF REFRIGERATORS Refrigerators are classified into three types: (Suyambazhahn, 2009) Air refrigerator Vapour compression refrigerator Vapour absorption refrigerator VAPOUR COMPRESSION REFRIGERATION SYSTEM The vapour compression refrigeration system is most commonly used in refrigerators. A refrigerant is a gas with characteristics that make is suitable for refrigeration and air conditioning. R-22 is a commonly used refrigerant. This cycle works in four phases, which are described later on because it is similar to the refrigeration cycle. Figure 1 Vapour compression refrigerator (Suyambazhahn, 2009) This type has various uses such as: (Suyambazhahn, 2009) Air conditioned cinema theaters, restaurants, hospitals, residential buildings for comfort. Advanced medicines which are manufactured and preserved only in special atmospheric conditions. Preservation of food products. VAPOUR ABSORPTION REFRIGERATION SYSTEM The principle of vapour absorption was first discovered by well known scientist Michael Faraday in 1825. But this concept is applied to refrigeration during 1860s by French Scientist Ferdinand Carve. The commonly used refrigerant for vapour absorption system is ammonia, NH3. In order to change the conditions and phase of refrigerants, heat energy is utilized in vapour absorption system where as mechanical energy is utilized in vapour compression systems. In a vapour absorption system, compressor is replaced by an absorber, a pump and a generator. The vapour at the low pressure that leaves the evaporator is then moved to the absorber. The absorber contains weak ammonia solution. The vapour leaving from the evaporator is dissolved in the weak ammonia solution to form a strong solution. Cooling water is used to cool he absorber. The strong solution from the absorber is pumped to the generator. The strong solutions pressure is increase by the pump (10 bar) and is circulated through the system by pump. Figure 2 Vapour absorption refrigerator schematic (Rajadurai, 2009) COMMONLY USED REFRIGERANTS Even though there are many types of refrigerants which are used in various applications, the following types are important from the subject point of view. AMMONIA It is the most widely used refrigerant. It is mainly used as the refrigerant in cold storage plants and also in ice making plants. Its boilined point at atmospheric pressure is -33 oC and it has a high latent heat and high critical temperature which are desirable properties of ammonia as a refrigerant. Also it is less expensive. But its usage becomes secondary due to the following characteristics: (Rajadurai, 2003) It is toxic It is flammable It has an irritating odour It attacks metals like copper and brass in the presence of moisture CARBON DIOXIDE The demerits involved in the usage of ammonia can be eliminated by using carbon dioxide. It is non toxic and odourless. It has a boiling point of -77.6 oC at atmospheric pressure. But it is not so often used because of its high operating pressure that is the operating pressure of CO2 is very high as 70 bar. (Rajadurai, 2003) SULPHUR DIOXIDE It has a boiling point of -10 oC at atmospheric pressure. IT has a very low working pressure and a large latent heat with a high critical temperature. It is non flammable and on explosive. Even though there are many positive characters mentioned, the SO2 refrigerant is very toxic and it has an irritating pungent odour. Also it is very corrosive in contact with moisture. (Rajadurai, 2003) FREON 12 (or DICHLOR DI FLUOROMETHANE) It has a boiling point of -30 oC at atmospheric pressure. It is non toxic, non explosive and on flammable. It is odorless and colourless. It is non corrosive to any metal. But it is highly costlier than other types of refrigerators. But the main demerit with respect to this is type is the large amount of refrigerant that is necessary to be circulated for a given output. It is generally abbreviated as R-12 or F-12. (Rajadurai, 2003) FREON 22 (or DICHLOR MONO CHLORO METHANE) It is widely used as the refrigerant for domestic refrigerants. It has all positive points like the characters posed by Freon 12 such as non toxicity. It is colourless, odourless and non corrosive to metal. Additionally, the amount of refrigerant required is only 1.3 kg/min per tonne for refrigeration. (Rajadurai, 2003) PRINCIPLES OF OPERATION THERMODYNAMICAL CONSIDERATION THE SECOND LAW The second law of thermodynamics is described as the most fundamental law of science (Khemani, 2008). It is fundamental in the sense that it can be used to explain not only refrigerators and heat engines but highly advanced phenomena such as the big bang. It has been put aptly in the words of Classius as it is impossible for a process to occur that has the sole effect of removing a quantity of heat from an object at a lower temperature and transferring this quantity of heat to an object at a higher temperature (Mortimer, 2008). This essentially means that heat cannot flow spontaneously from a cooler to a hotter body if nothing else happens (Mortimer, 2008) i.e. there needs to be an external agency to effect the change. In kitchen refrigerators, the closed box inside is able to be kept cool by the removal of heat from the inside of the box and deposits it to the outside. As per the second law, the heat will not move from the cold to the hot freely so it is important for it to be made to do so, this is done by using an intermediate fluid (Littlewood, 2004) which absorbed heat on the inside. This intermediate fluid is known as a refrigerant and carries the heat outside of the box whereby it it released into the air as heat as shown in Figure 3 (Littlewood, 2004). Figure 3 the flow of heat within the refrigerator a schematic (Littlewood, 2004) The fluid circulates within the pipe which passes in and out and can be found at the back of the refrigerator. It is kept by using a compressor (which uses electricity from the home) and allows it to work effectively without violating the second law of motion. (Littlewood, 2004) THE FIRST LAW Refrigerator takes in energy from a region that needs to be cooled and deposits this heat energy into some other region that is outside of the refrigerator. In order to do work, there needs to be some mechanism in place, where the work done by a compressor and its electric motor is utilized. Using the First Law of Thermodynamics we can write: (Littlewood, 2004) Figure 4 the first law of thermodynamics (Littlewood, 2004) QC QH = -W Where: Qc energy or heat of the cold system QH = energy or heat of the hot system W = work done Since work is done on the refrigerator by the compressor, the work is done is deemed negative because of sign conventions. This is part of the first law (Littlewood, 2004). The refrigerator is termed as a closed system and it possesses a constant composition: U = U + (à ¢Ã‹â€ Ã¢â‚¬Å¡U/à ¢Ã‹â€ Ã¢â‚¬Å¡V) T dV U = U + (à ¢Ã‹â€ Ã¢â‚¬Å¡U/à ¢Ã‹â€ Ã¢â‚¬Å¡T) V dT U = U + (à ¢Ã‹â€ Ã¢â‚¬Å¡U/à ¢Ã‹â€ Ã¢â‚¬Å¡V) T dV + (à ¢Ã‹â€ Ã¢â‚¬Å¡U/à ¢Ã‹â€ Ã¢â‚¬Å¡T) T dT dU = (à ¢Ã‹â€ Ã¢â‚¬Å¡U/à ¢Ã‹â€ Ã¢â‚¬Å¡V) T dV + (à ¢Ã‹â€ Ã¢â‚¬Å¡U/à ¢Ã‹â€ Ã¢â‚¬Å¡T) V dT According to Bain (2010), there are four basic parts to any refrigerator: Compressor Heat Expansion valve Refrigerant The exchanging pipes are a coiled set of pipes that is placed strategically outside of the unit. The refrigerant as will be discussed later on is a liquid that has the ability to evaporate efficiently so that inside the refrigerator is kept cooled. (Bain, 2010) A gas can be cooled by adiabatic expansion if the process is enthalphic. The gas expands through a process barrier from one constant pressure to the next and the temperature difference in observed. Insulation of the system made the process adiabatic. The result is that a lower temperature was absorbed on the on a low pressure side and the change in the temperature is proportional to the change in pressure. (Bain, 2010)  Ã¢â‚¬Å¾T  µ  Ã¢â‚¬Å¾P Figure 5 schematic of a domestic refrigerator (Bain, 2010) Figure 6 heat transfer within a refrigerator (Popular Mechanics, 1993) When an energy |qc| is removed from a cool source at some temperature Tc, and then deposited in a warmer sink at a temperature Th, the change in entropy is: (Atkins dePaula, 2006) Atkins dePaula (2006) also indicated that the process is not spontaneous because the entropy generated in the warm sink is not enough to overcome the loss of entropy from the cold souce. And because of this more energy needs to be added to the stream that enters the warm sink to generated the entropy required by the system. They further indicated that the outcome is expressed as the coefficient of performance, c: The less the work required to achieve a given transfer, the greater the coefficient of performance and the more efficient the refrigerator (Atkins dePaula, 2004). Because |qc| is removed from the cold source, the work |w| is added to the energy stream, the energy deposited as the heat in the hot sink |qh| = |qc| + |w|. Therefore, From: We can have an expression in terms of the temperature alone, which is possible if the transfer is performed reversibly (Atkins dePaula, 2006): Where: c = thermodynamic optimum coefficient of temperature Tc = temperature of the cold sink Th = temperature of the hot sink For a refrigerator, it important that a very low coefficient of performance. For a refrigerator withdrawing heat from ice cold water (Tc = 273 K) in a typical environment (Th = 293K), c = 14. As an example, to remove 10 kJ (enough to freeze 30 g of water), requires transfer of atleast 0.71 kJ as work. (Atkins dePaula, 2006) The work to maintain a low temperature is very important when designing refrigerators. No thermal insulation is perfect, so there is always some form of energy flowing as heat into a specific sample at a rate that is proportional to the temperature difference. (Atkins and de Paula, 2006). Figure 7 (a) the flow of energy as heat from a cold sink to a hot sink is not spontaneous as described the first law. Notice that the entropy increases but it is larger for the hot sink as compared to the cold sink. (Atkins dePaula, 2006). This contributes to a decrease in the NET entropy. (b) The process becomes feasible if work is provided to add to the energy stream. Then the increase in entropy of the hot sink can be made to cancel the entropy of the hot source (Atkins dePaula, 2006) The rate at which energy leaks happen is written as: Where: A = a constant that depends on the size of the sample and details of the simulation Tc = temperature of the cold sink Th = temperature of the hot sink The minimum power, P, required to maintain the original temperature difference by pumping out that energy by heating the surroundings is: As can be seen the power increases as the square of the temperature difference (Th Tc). THE REFRIGERATION CYCLE The gas is pumped continuously at a steady pressure, the heat exchanger (which brings the required temperature) and then through a porous plug inside container that is thermally insulated. A phase change heat pump uses a liquid, as described earlier, that has a very low boiling point, which is used to move heat from an area where it is cooler to one where it is warmer. The refrigerant requires energy so that it can evaporate, which essentially allows it remove the heat from the surroundings by absorbing it. When the vapor condenses, the energy absorbed in the process is released which is also in the form of heat as might be expected. A refrigerant is a compound used in a heat cycle that undergoes a phase change from a gas to a liquid and back. Latent heat describes the amount of energy in the form of heat that is required for a material to undergo a change of phase (also known as change of state). Two latent heats are typically described. (Bambooweb, 2009)For other uses, see CFC (d isambiguation). The pump operates a cycle in which the refrigerant changes state from its liquid form to the vapour form and vice versa. This process occurs repeatedly and I known as the refrigeration cycle. In this cycle, the refrigerant condenses and heat is released in one point of the cycle. It is the boiled (or evaporated) so that it absorbs heat in another point of the cycle. The widely used refrigerant is hydro fluorocarbon (HFC) known as R-134a and CCl2F2 (dichlorodifluoromethane). Other substances such as liquid ammonia, propane or butane, are be used but because of their highly flammable nature, they are disregarded as a good refrigerant. 1930 (MCMXXX) was a common year starting on Wednesday (link is to a full 1930 calendar). (Bambooweb, 2009)For other uses, see CFC (disambiguation). In the refrigerator the fluid used (e.g. CCl2F2 ) fluid is liquefied by compression then vaporized by sudden expansion which gives a cooling effect. The compressor, in itself does not create a cooling effect directly, as might be expected. The cooling effect is fashioned when the refrigerant absorbs the heat so that it is removed and the area becomes cooler. This is accomplished with a heat exchanger. (Bambooweb, 2009)For other uses, see CFC (disambiguation). A heat exchanger is a device built for efficient heat transfer from one fluid to another, whether the fluids are separated by a solid wall so that they never mix, or the fluids are directly contacted. The refrigeration cycle can be divided in two parts: The liquefaction stage The evaporation stage LIQUEFACTION STAGE The refrigerant vapour undergoes recycling by itself into the liquid form by the extraction of heat from a vapour at a higher temperature. The refrigerant is compressed by the compressor where a low pressure and low temperature condition is created. This is accomplished by an evaporating coil. During the compression process, the vapour of the refrigerant undergoes a temperature change (as an effect of the compression process). Additionally, the work of compression to create the high temperature and pressure vapour also contributes to the temperature change experienced by the vapour. The condenser that is located where the temperature is higher (i.e. the higher temperature heat sink) collects the vapour. Heat is then removed from the refrigerant and in lieu of this it condenses to its liquid state, hence the name for the condenser. (Mortimer, 2003 ; Brain, 1994 ; Bellis, 2010) Using the Joule-Thompson coefficient: For a perfect gas  µ = 0 Cp + Cv = (à ¢Ã‹â€ Ã¢â‚¬Å¡H/à ¢Ã‹â€ Ã¢â‚¬Å¡T)p (à ¢Ã‹â€ Ã¢â‚¬Å¡U/à ¢Ã‹â€ Ã¢â‚¬Å¡T)p Introducing: H = U + pV = nRT into the first term: Cp Cv = (à ¢Ã‹â€ Ã¢â‚¬Å¡U/à ¢Ã‹â€ Ã¢â‚¬Å¡T)p + nR (à ¢Ã‹â€ Ã¢â‚¬Å¡U/à ¢Ã‹â€ Ã¢â‚¬Å¡T)p = nR EVAPORATION STAGE As the refrigerant leaves the condenser, the next part of the cycle begins. This is accomplished when a high temperature and high pressure liquid passes through a metering device that is found within the refrigeration. The valve allows a specific quantity of liquid coolant to pass into the evaporation chamber. Evaporation chambers are relatively low pressure and this encourages coolant evaporation. Newly evaporated coolant is drawn though the cooling coils (typically a fan is used to blow air over the coils). Thus, the evaporative process produces the cooling effect. The refrigerant then is pulled to the compressor in the suction line where it will be compressed into a high temperature, high pressure gas and sent to the external heat sinking coils. Capillary action or capillarity is the ability of a narrow tube to draw a liquid upwards against the force of gravity. (Mortimer, 2003 ; Brain, 1994 ; Bellis, 2010) A refrigerator pumps heat up a temperature gradient. The cooling efficiency of this operation depends on the amount of heat extracted from the cold temperature reservoir (the freezer compartment), , and the work needed to do so. Since a practical refrigerator operates in a cycle to provide a continuous removal of heat, for the cycle. Then, by the conservation of energy (or first law), , where is the heat ejected to the high temperature reservoir or the outside. (Mortimer, 2003 ; Brain, 1994 ; Bellis, 2010) The measure of a refrigerator performance is defined as the efficiency expressed in terms of the coefficient of performance (). Since the purpose is to extract the most heat () per unit work input (), the coefficient of performance for a refrigerator, , is expressed as their ratio: (Mortimer, 2003 ; Brain, 1994 ; Bellis, 2010) Where, the conservation relationship given above is used to express the work in terms of heat. For normal refrigerator operation, the work input is less than the heat removed, so the is greater than 1. Refrigerators are commonly referred to as heat pumps of more specifically a it is a reversible heat pump because they basically pump heat. (Mortimer, 2003 ; Brain, 1994 ; Bellis, 2010) Figure 8 A diagram of the vapor compression refrigeration cycle that is used in heat pumps. The cycle shows the following: (i) condenser, (ii) expansion valve, (iii) evaporator, (iv) compressor. (Karin, 2003) It is commonly believed that by opening a refrigerator, itll cool the kitchen. However this is entirely opposite, opening a refrigerator or freezer heats up the kitchen because the refrigeration cycle does not accept the air from the outside (Karlin 2003). The heat is referred to as the heat dissipated from the compressors work and also includes that heat that s removed from within the refrigerator as well. (Karlin, 2003) The COP (in a heating or cooling application), provided that it undergoes steady state operation, is given by the following equation: Where: ΆQcool is the heat extracted from a cold reservoir, ΆQhot is the heat delivered to a hot reservoir. ΆA is the dissipated work by the compressor. THE CARNOT ENGINE The Carnot refrigerator is the maximum limit to the COP (efficiency) of a refrigerator system. Although we cannot make the carnot refrigerator, it tells us the maxium or best performance that can be garnered from a real refrigerator. The carnot refrigerator is sort of ideal in its design. As described earlier by Atkins dePaula (2006) with the Carnot engine, the COPc of a Carnot refrigerator depends (i) the temperature of the region that needs to be kept cool which has a characteristic temperature, TC and the temperature of the region where the heat needs to be transferred to, having a characteristic temperature, TH. It is equal to: (Littlewood, 2004) EFFICIENCY The efficiency of a refrigerator is described by a special coefficient known as a coefficient of performance and is defined in terms of the following parameters: SUMMARY OF THERMODYNAMICS OF A REFRIGERATOR AFTER ONE CYCLE Change in internal energy = 0 Change in heat is > 0 Total work > 0 Total volume change = 0 Change in Gibbs free energy = 0 Entropy change of the system = 0 Entropy change of the universe > 0

Today?s Youth, Tomorrow?s Frankenstein :: essays research papers

Today’s Youth, Tomorrow’s Frankenstein Views on School Shootings On a sunny spring day in April 1999, a suburban school named Columbine High in Littleton, Colorado found itself under attack by two of its own students. (http://www.knowgangs.com) In less than fifteen minutes of the first lunch period on that Tuesday, two armed students killed thirteen and wounded twenty-one fellow classmates before they turned the guns on themselves - the most devastating school shooting in U.S. history. Unfortunately, it wasn’t the only school shooting; about thirty-five students die every year from school shootings. This generation comes from violence, hatred, and ignorance- the three principal factors that cause school shootings. In the novel Frankenstein (Mary Shelly), Dr. Victor Frankenstein creates a creature that is horribly, brutally hideous. The creature has a heart of gold and a beautiful soul; it is eager to learn and be part of the society it witnesses. But the creature is rejected, insulted, beaten, and hated by everyone it meets. Soon enough the creature becomes a violent and hateful monster, killing people close to it and destroying its home. The question eventually arises: who is responsible for the damage created by the creature? High school is a place where bullying, teasing, threats, humiliation, sarcasm, physical abuse and social isolation are commonplace. Almost 30% of youth in the United States are estimated to be involved in bullying as either a bully, a target of bullying, or both. (safeyouth.org) The shooters are usually among those who are tormented daily by their peers. Killing, then, is their act of revenge. Although this does not suggest that torment justify murder, it does illustrate that the hostile atmosphere of most high schools is a major root cause of the recent shootings. Try to imagine staring at the clock on a Friday afternoon, feeling the bruises from the three beatings you took already that day and the fifteen you took over the past week, remembering the hundred beatings you'd absorbed that month, knowing that you'll probably have to endure at least one more before you can get the hell out of there and get home. And we wonder why some kids go for a gun. Schools are supposed to be second homes. It goes without saying that students should feel safe, comfortable, and happy at school. They're all there for the same reason. They're all stuck in the same boat of studying for the same diploma exams and going to the same assemblies.

american lit Essay -- essays research papers

When did American Literature begin?   Ã‚  Ã‚  Ã‚  Ã‚  -with the Native Americans Three dominant characteristics/themes of Native American Literature?   Ã‚  Ã‚  Ã‚  Ã‚  1. Relationship with the land   Ã‚  Ã‚  Ã‚  Ã‚  2. Belief in the Great Manito   Ã‚  Ã‚  Ã‚  Ã‚  3. Use of natural images How did Columbus describe the New World?   Ã‚  Ã‚  Ã‚  Ã‚  -astonishing, colorful, marvelous speed of the canoes, a paradise Identify:   Ã‚  Ã‚  Ã‚  Ã‚  -Bay Psalm Book: first book published in America   Ã‚  Ã‚  Ã‚  Ã‚  -manito: spiritual forces   Ã‚  Ã‚  Ã‚  Ã‚  -Walum Olum: painted record   Ã‚  Ã‚  Ã‚  Ã‚  -allusion: reference to something   Ã‚  Ã‚  Ã‚  Ã‚  -concrete language: short, forceful, cleaner   Ã‚  Ã‚  Ã‚  Ã‚  -conceit: controlling image   Ã‚  Ã‚  Ã‚  Ã‚  -analogy: comparison   Ã‚  Ã‚  Ã‚  Ã‚  -simile: direct comparison using like or as   Ã‚  Ã‚  Ã‚  Ã‚  -metaphor: saying it is something its not   Ã‚  Ã‚  Ã‚  Ã‚   -antonyms: two opposite words   Ã‚  Ã‚  Ã‚  Ã‚  -irony: opposite of what's supposed to happen   Ã‚  Ã‚  Ã‚  Ã‚  -sarcasm: low form of irony   Ã‚  Ã‚  Ã‚  Ã‚  -Great Awakening: fervent revival of religious dedication   Ã‚  Ã‚  Ã‚  Ã‚  -pictographs: word pictures Compare and contrast the literature of Puritans and the southern colonies.   Ã‚  Ã‚  Ã‚  Ã‚  -Puritans: simple, religious, practical, examining of spiritual selves, communicated ideas clearly, explained Biblical interpretation   Ã‚  Ã‚  Ã‚  Ã‚  -Southerners: flashy, flowery, ornate, complicated, decorative What is the purpose of ‘A Description of New England?' How does the author go about meeting this purpose?   Ã‚  Ã‚  Ã‚  Ã‚  -to get people to move to New England; exaggerates the good, doesn't mention the bad What does TULIP stand for? Explain each point.   Ã‚  Ã‚  Ã‚  Ã‚  -Total Depravity/inability   Ã‚  Ã‚  Ã‚  Ã‚  -Unconditional election/selection   Ã‚  Ã‚  Ã‚  Ã‚  -Limited Atonement   Ã‚  Ã‚  Ã‚  Ã‚  -Irresistible grace   Ã‚  Ã‚  Ã‚  Ã‚  -Perseverance/preservation for the saints Identify the conceit of ‘In Reference to Her Children' and ‘Huswifery'   Ã‚  Ã‚  &nb... ...ial encounter with the Devil, wife's involvement, terms of tom's deal, occupation, Tom's fate. Translate Thanatopsis. Summarize Bryant's thanatopsis.   Ã‚  Ã‚  Ã‚  Ã‚  -‘view of death,' Bryant's view was deaath is one with nature, be with other great people who have gone before, etc. Define:   Ã‚  Ã‚  Ã‚  Ã‚  -meter: regular rhythm in poetry, unit of meter   Ã‚  Ã‚  Ã‚  Ã‚  -foot of poetry: stressed/unstressed syllables/ one stressed two unstressed syllables How is the Black Cat an example of Romantic Literature?   Ã‚  Ã‚  Ã‚  Ã‚  -focus on self and individual, fascination with the supernatural, gothic Compare and contrast the following views on the dark side of humanity:   Ã‚  Ã‚  Ã‚  Ã‚  -Death Instinct/Spirit o Perverseness: Freud and Poe–dark side is constantly present   Ã‚  Ã‚  Ã‚  Ã‚  -Sinful Nature: Christianity–there is a way out According to Montressor, what are the two requirements of meaningful revenge?   Ã‚  Ã‚  Ã‚  Ã‚  -can't be consumed by it, once you've taken your revenge, drop it   Ã‚  Ã‚  Ã‚  Ã‚  -don't let the person know you're upset with them and seeking revenge

Cancer :: essays research papers

Cancer Today there are one in three people worldwide who are affected by cancer, and almost 60% of these people will almost certainly die. 7000 New Zealanders die every year from this disease. It is the second largest killer next to heart disease. Cancer does not just affect certain groups of people, it can affect anybody and it is not just one disease, it refers to more than a hundred diseases. Cancer is caused by carcinogens. At present, hundreds of chemicals are known to induce cancer. Normally, the body’s cells divide in an orderly way, allowing the body to grow and to heal after injury. Damage or mutations that occur to the proto-oncogenes (POG) and tumour suppresser Genes (TSG) in the genetic material (DNA and RNA) by these carcinogens bring about Cancer, which causes cells to have less control of cell division and differentiation. POGs lead to changed cells or transformed cells and cause excessive cell division. Further mutations cause the cells to become immortal. These cells continue to divide and form a ball of cells. These cells require a lot of energy and fluids flowing to maintain the high rate of the cell division. When these balls become too large for fluids to flow through, the middle of the ball dies. TSG’s act as anti-proto-oncogenes, they regulate the rate of cell division. POG’s and TSG’s constantly compete to overpower each other. These TSG’s can be mutated and this brings about a change in the control mechanism of cell division. Cells are stimulated to divide through a growth factor. Growth factor molecules bind to cell membranes of cells and send a chemical message to a receptor in the cell membrane. The receptor sends a message through the cytoplasm to the nucleus to stimulate cell division. Sometimes when these growth factors are absent the receptor in the cell membrane is mutated to send out the message to the nucleus. Cells are also stimulated to divide through the two proteins, cyclins and cyclin-dependent kinases. When these two join together, this stimulates cell division. These proteins act on the growth inhibitor proteins P53 and PRP, which are growth inhibitor proteins. Tumours may be malignant, spreading or benign, non-spreading. Malignant tumours are aggressive, invasive, and mobile. They invade healthy tissue and continue to divide. The original cancer is called the primary tumour. If the tumour is malignant, the disease may develop in other parts of the body where secondary tumours may form.

Hipaa Case Study

HIPAA Case Study Rasmussen College Author Note This research is being submitted on November 18, 2012 for Lashonda Crockett H340/HSA3422 Section 03 Regulation and Compliance in Health Care. How does HIPAA serve to protect patient rights? Answer in general terms, but then apply the question to the case study. (Who is HIPAA serving here in terms of patient rights? Explain. Should HIPAA be applied here at all? Why or why not? ) HIPAA is in place to protect patients and all their medical information. This was a direct violation.If they would not have mentioned names, ages or other identifying factors except for the issue at hand they would not be in violation. Since they spoke of names and other identifiers in a place where they can be overheard, the people who were referred to her for help can easily be searched and found and then be ridiculed for the issues at hand. What areas of HIPAA compliance impact the employer? This employer that employees these workers can be sued. If anyone had wanted to confront the people they spoke about, it could be a way for these individuals could lose their jobs, housing or worse.They can be charge with slander as well. This is just a horrible situation for the employer since they could have criminal charges they would have to fire these workers. Then those workers would have a hard time find another job. What actions should the ICMHA director take about the alleged HIPAA violation in the case? This would definitely be an issue of considering these employees work history to see if this has happened before. Even though the work load is heavy due to losing an employee, I would have to look into suspending these workers and do a check into their work history.There would be talks with this family and grandmother who overheard them. It would possibly come down to sending them to another place for help and paying for them to get that help. There would also be an audit should be done on the department to see if this is happening with anyon e else as well as have an employee meeting to state how a new internal regulation on this matter has been made and if this does happen by anyone that termination will happen immediately.

Applying Servqual to Web Sites: an Exploratory Study

International Journal of Quality & Reliability Management Emerald Article: Applying SERVQUAL to Web sites: an exploratory study Jos van Iwaarden, Ton van der Wiele, Leslie Ball, Robert Millen Article information: To cite this document: Jos van Iwaarden, Ton van der Wiele, Leslie Ball, Robert Millen, (2003),†Applying SERVQUAL to Web sites: an exploratory study†, International Journal of Quality & Reliability Management, Vol. 20 Iss: 8 pp. 919 – 935 Permanent link to this document: http://dx. doi. org/10. 1108/02656710310493634 Downloaded on: 27-01-2013References: This document contains references to 26 other documents Citations: This document has been cited by 25 other documents To copy this document: [email  protected] com This document has been downloaded 2679 times since 2005. * Users who downloaded this Article also downloaded: * Jos van Iwaarden, Ton van der Wiele, Leslie Ball, Robert Millen, (2003),†Applying SERVQUAL to Web sites: an exploratory studyà ¢â‚¬ , International Journal of Quality & Reliability Management, Vol. 20 Iss: 8 pp. 919 – 935 http://dx. doi. org/10. 108/02656710310493634 Jos van Iwaarden, Ton van der Wiele, Leslie Ball, Robert Millen, (2003),†Applying SERVQUAL to Web sites: an exploratory study†, International Journal of Quality & Reliability Management, Vol. 20 Iss: 8 pp. 919 – 935 http://dx. doi. org/10. 1108/02656710310493634 Jos van Iwaarden, Ton van der Wiele, Leslie Ball, Robert Millen, (2003),†Applying SERVQUAL to Web sites: an exploratory study†, International Journal of Quality & Reliability Management, Vol. 20 Iss: 8 pp. 919 – 935 http://dx. doi. org/10. 1108/02656710310493634Access to this document was granted through an Emerald subscription provided by UCSI EDUCATION SDN BHD For Authors: If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service. Information about how to choose which publication to write for and submission guidelines are available for all. Please visit www. emeraldinsight. com/authors for more information. About Emerald www. emeraldinsight. com With over forty years' experience, Emerald Group Publishing is a leading independent publisher of global research with impact in business, society, public policy and education.In total, Emerald publishes over 275 journals and more than 130 book series, as well as an extensive range of online products and services. Emerald is both COUNTER 3 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. *Related content and download information correct at time of download. The Emerald Research Register for this journal is available at http://www. emeraldinsight. com/researchregister The current issue and full text archive of this journal is available at http://www. emeraldinsight. om/0265-671X. htm NEW RESEARCH Applying SERVQUAL to Web sites: an exploratory study Applying SERVQUAL 919 Jos van Iwaarden and Ton van der Wiele Erasmus University Rotterdam, Rotterdam, The Netherlands, and Leslie Ball and Robert Millen Received August 2002 Revised December 2002 Accepted December 2002 Northeastern University, Boston, Massachusetts, USA Keywords Worldwide Web, SERVQUAL, Electronic commerce Abstract In an effort to identify the quality factors perceived to be most important in relation to the use of Web sites, a survey was undertaken. The questionnaire utilized was based on the SERVQUAL instrument that identi? s ? ve quality dimensions in service environments. The results indicate that the quality dimensions found applicable in the service sector are also applicable to Web sites. The items that have been identi? ed as most important in relation to the quality of Web sites are tangibles (the appearance of the Web site, navigation, search options, and structure), reliability (the abi lity to judge the trustworthiness of the offered service and the organization performing the service), responsiveness (the willingness to help customers and provide prompt service), assurance (the ability of the Web site to convey trust and con? ence in the organisation behind it with respect to security and privacy), and empathy (the provision of caring, individualized attention to customers, including user recognition and customization). Introduction In the early 1990s three technologies (communications speed, memory capacity, and computer speed) were rapidly growing in terms of capabilities they had for over 20 years. However, their combined S-curve growths suddenly enabled one of the greatest technology revolutions ever seen – the explosion of the Internet.Originally designed as an information conduit, entrepreneurs soon saw the great power of a selling channel that enabled browsing, selecting, and buying without leaving the comfort of the home. Businesses realized that t hey could interact directly with other businesses over the Internet, as well. Additionally, government agencies caught on and began delivering services online, collecting payments for licenses and taxes, providing information, etc. The history of this explosion is well documented as both computer and Internet use have increased substantially in the past few years (US Department of Commerce, 2002).Since 1997 computer use has grown at a rate of 5. 3 percent on an annualized basis. Internet use has grown at a rate of 20 percent per year since 1998, and in the 13 months prior to the September 2001 survey by the US Department of Commerce, over 26 million more Americans went online. The authors are thankful to all anonymous referees for their valuable comments. International Journal of Quality & Reliability Management Vol. 20 No. 8, 2003 pp. 919-935 q MCB UP Limited 0265-671X DOI 10. 1108/02656710310493634 IJQRM 20,8 920While there is a great talk about the â€Å"digital divide†, t he US Department of Commerce reported that 54 percent (or 143 million Americans) have access to the Internet in their homes and that nearly 100 percent of the US population has access through schools and libraries. Thousands of companies were formed to sell goods and services over the Internet during this period creating the â€Å"New Economy†. Subsequently, many of those companies are now gone as witnessed by the huge number of bankruptcies (Baldwin, 2002). Different experts might de? e e-commerce differently, but most agree on one thing: the sector represents a growing piece of the overall commerce pie, and its share is expected to increase steadily – though gradually – over the next ? ve years. Various parties have forecast different results. For example, Forrester reports that online sales in the USA accounted for $51. 3 billion in revenue during 2001, and revenue for 2002 is expected to a total of $72. 1 billion, a 41 percent increase over the previous year (Hirsh, 2002). However, this accounts for only 2 percent of the overall retail spending.It has been predicted that this share will grow by about three-tenths of a percentage point each year through at least 2005, marking a slow but steady climb. As for e-commerce sales, another projection estimates that online revenue will total about $90 billion in 2002, $160-$170 billion in 2004, and $287. 9 billion by 2006 (Hirsh, 2002). The value of the Internet goes beyond adding another selling channel. Researchers at McKinsey and Company report that the retention of customers online is easier than in traditional â€Å"bricks and mortar† companies where the online company spends three to ? ve times less to retain them.Companies that retained customers exhibited traits of reliable basic operational execution. Their sites downloaded quickly; they responded to customer queries quickly; they delivered more than 95 percent of their orders on time; and they made it easy for customers to retu rn or exchange purchases. One company raised its on-time delivery rates from 60 to 90 percent, and cut customer churn in half (Agrawal et al. , 2001). The Internet also can play a pivotal role in enhancing brand relationships and corporate reputations. Nike, Disney, Coke, and Toyota are all well-established brands that drive us to search for and ? d their products. Branding is a critical component of the design of Web sites. It is about building a brand or corporate reputation to create relationships with customers (Chiagouris and Wansley, 2001). â€Å"Branding is rede? ned online,† says Caroline Riby, vice president-media director at Saatchi & Saatchi Rowland. â€Å"We are moving beyond representing a brand to experiencing it† (Chiagouris and Wansley, 2001). The Web site must capture the attention of those people who know nothing or very little about the company, but are interested in its category.It must also build awareness of what the company does within the contex t of the industry in which it is competing. Earlier Web sites were developed by large corporations, which required that they adhere to the corporate logo and color scheme, attach to the corporate databases, and comply with several other corporate requirements. This translated to high cost and signi? cant development time. Others (those created for â€Å"Mom and Pop† operations and early entrepreneurial operations), built over the weekend, did not connect to large databases, and had no standards. While the company was in operation fast, the sites were often unattractive and dif? ult to use. Is it not surprising that the companies that are most successful selling over the Internet are the former and not the later? Certainly, we can ? nd examples of the up-starts that have succeeded, but they have usually adapted to the model of the corporation that requires high standards. Just as in the bricks and mortar world, companies have to offer excellent service on the Web. Web sites wi ll become very important to companies as more products and services will be bought either over the Internet or by making use of the Internet before purchasing in a bricks and mortar store.Therefore, companies need to have Web sites that live up to customers’ expectations. The purpose of our research is to provide empirical evidence on the factors that contribute to the quality of Web sites. Our most important research questions are: . How do customers distinguish a good Web site from a bad one? . What factors determine the quality of a Web site? Customer satisfaction Companies offer quality to satisfy their customers (Dale, 1999). Because a Web site is part of the connection between a company and its customers, it is evident that it should re? ct the quality efforts that are in place throughout the company. Besides this reason there is another reason why a company should provide high quality Web sites to its customers: there is no human contact through Web sites. The interact ion via the Internet between a company and a customer is always through technology. This means the â€Å"moment of truth† between a company and a customer is the Web site. Although companies may try to emulate human behavior with technology, the interaction remains different because some aspects of human interaction cannot be replaced with technology, e. g. ourtesy, friendliness, helpfulness, care, commitment, ?exibility and cleanliness (Cox and Dale, 2001, 2002). The absence of these aspects of human interaction through which quality can be delivered to customers will have to be compensated by better performance on other quality factors or by excellent performance on â€Å"new† speci? c Web quality factors. A key aspect in customer satisfaction is the way a customer can attain satisfaction or dissatisfaction with a company’s service. If a company wants to satisfy its customers the ? rst question it needs to answer is what is it that Applying SERVQUAL 921 IJQRM 20,8 22 satis? es customers and, equally important, what is it that makes customers dissatis? ed with the company and its products and services. Satisfying customers depends on the balance between customers’ expectations and customers’ experiences with the products and services (Zeithaml et al. , 1990). When a company is able to lift a customer’s experience to a level that exceeds that customer’s expectations, then that customer will be satis? ed. Because customers have ever increasing expectations it is necessary for companies continuously to improve their quality and hence customers’ experiences with the company.The issue is what should be improved to keep the customers satis? ed. What customers experience is not just one simple aspect of a company, but a whole range of aspects. Some of these aspects are concerned with the way customers experience the company itself, some are concerned with the way customers experience the physical product and, ? nally, some are concerned with the way customers experience the service the company offers. Comparing customers’ expectations and their perceptions of actual performance can be done by making use of the SERVQUAL scale of Berry, Parasuraman and Zeithaml (Zeithaml et al. 1990). This scale has been developed for the service sector. It has ? ve generic dimensions or factors and are stated as follows: (1) Tangibles. Physical facilities, equipment and appearance of personnel. (2) Reliability. Ability to perform the promised service dependably and accurately. (3) Responsiveness. Willingness to help customers and provide prompt service. (4) Assurance (including competence, courtesy, credibility and security). Knowledge and courtesy of employees and their ability to inspire trust and con? dence. (5) Empathy (including access, communication, understanding the customer).Caring and individualized attention that the ? rm provides its customers. In the SERVQUAL instrument, 22 statements m easure the performance across these ? ve dimensions. For each statement, the expectation and the experience of a customer is determined. There is some criticism on the long-term stability of the results of the SERVQUAL scale (Lam and Woo, 1997) and on the general applicability of the ? ve dimensions (Buttle, 1996; Crosby and LeMay, 1998). Although alternative models have been proposed for the measurement of service quality, e. . SERVPERF (Cronin and Taylor, 1992), the SERVQUAL scale has been widely used by academics and practitioners to measure service quality. Therefore, this model has been used as a point of reference in this paper. SERVQUAL dimensions in relation to e-business Tangibles Examples of the tangibles factor are â€Å"has up-to-date equipment†, â€Å"physical facilities are visually appealing† and â€Å"materials are visually appealing†. These aspects might be even more important in e-business as there is no face-to-face contact between the custome r and an employee.The visual aspects of the equipment (i. e. the Web site) are the only visual contact between a customer and an organization. Therefore, the need to have well functioning and good-looking Web sites is paramount. There are a great number of customers who abandon their shopping carts on the Internet because they get frustrated with the technology, or the design and lay out of the Web site interface (Hager and Elliot, 2001). The visual aspects of Web sites are also judged differently by the people of different age. While young people may be attracted by ? shy graphics, sounds and a high-speed interface, older people do not want blinking texts that are hard to read or animations that distract from the use of the Web site (Houtman, 2002). Although a number of Web sites offer users the opportunity to customise the Web site to their needs, this customization process is mostly aimed at the content of the Web site and not at the graphics, animations and sounds. Reliability S ome of the aspects in the reliability factor have to do with â€Å"doing what is promised† and â€Å"doing it at the promised time†.Although many organizations seem to think that the major reason why customers shop via the Internet is because of the low prices, this does not always need to be the case. Some organizations found out the hard way that there are also a lot of customers shopping via the Internet because of convenience considerations (Riseley and Schehr, 2000). If customers cannot trust an organization to do what they ask, those customers will be dissatis? ed. Priceline, for example, ran into big problems by the end of 2000 because of its focus on the lowest prices. People could buy a plane ticket at a very low price, but because of possible inconvenient ? ing times there was a big risk for customers. This resulted in dissatis? ed customers who were happy to trade off Priceline’s discounts for the convenience of a competitor (Riseley and Schehr, 2000) . Responsiveness One of the aspects in the responsiveness factor is â€Å"gives prompt service†. The amount of time it takes to download a Web page appears to be of great importance to the users of the Internet. Research in 1999 found that fewer than 10 percent of users leave a Web site if page response time is kept below 7 s. However, when it rises above 8 s, 30 percent of users leave.When delays exceed 12 s, a staggering 70 percent of users leave a Web site (Cox and Dale, 2001, 2002). It can be assumed that people expect Web sites to be even more quicker than in 1999 because of the technological advances. Thus, it is very important Applying SERVQUAL 923 IJQRM 20,8 924 for organizations to have a Web site that is quick, but on the other hand users expect Web sites to be visually appealing. As the number and size of animations, pictures and sounds increase to make a Web page more visually appealing, the time it takes to download that Web page will also increase, which is judg ed negatively by users.Hence, there is a trade-off between the looks of a Web site and the speed of that site. Organizations will have to try to ? nd the right balance between good looks and speed. The trade-off between looks and speed is complicated by companies’ demand that their Web sites convey the corporate image (Manning et al. , 1998). The design department of a company wants Web pages to be easily recognisable as belonging to that company. In their view, Web pages have to display company and product logos as well as other graphics that underscore the corporate identity.These graphics add to the overall size of Web pages and thereby increase the download time for Internet users. It is questionable whether users are willing to accept slower pages in return for more logos and graphics that do not improve the functionality of the Web site (although they might improve the visual appeal). Assurance One of the aspects in the assurance factor is â€Å"knowledge to answer que stions†. Customers expect to ? nd everything they want on a Web site. In a bricks and mortar store, people feel comfortable with a limited inventory. On the Internet, people are not satis? ed if they cannot ? nd everything they want.Web shops need to have great depth of inventory and rich and relevant product information (Dayal et al. , 2002). Two other aspects in the assurance factor are â€Å"employees can be trusted† and â€Å"feel safe in your transactions with employees†. First, there is the risk for users to share personal information with an organization they do not know. Research on this topic (Statistical Research Inc. , 2001) shows that at least 50 percent of users are very concerned about: misuse of credit card information given over the Internet; selling or sharing of personal information by Web site owners; and cookies that track customers’ Internet activity.Second, the same research shows that two-thirds of active Web users typically abandon a site that requests personal information and one in ? ve has entered false information to gain access to a Web site. Aspects in the assurance factor that could be very important in e-business are (Daughtrey, 2001): . availability of a formal privacy and con? dentiality policy on a Web site; . secured access to a Web site (that customers are prompted to acknowledge); . general reputation of supplier; . certi? cations or guarantees of assurance; and . reports of experiences of other customers.The ? rst aspect in this list is also acknowledged by the International Organization for Standardisation in Geneva. The Code of Practice for Information Security Management (ISO/IEC 17799:2000) provides a basis for establishing and maintaining the means of handling sensitive data (Daughtrey, 2001). Certi? cations and guarantees of assurance are also important in e-business. More and more organizations are trying to obtain certi? cation by an objective, consensus-based standard, just as they did earlier with quality management standards (Daughtrey, 2001).These organizations are becoming aware of the advantages of such certi? cation in relation to customers’ trust in these organizations. Empathy In the dimension of empathy there are several aspects that are usually not found on a Web site. Because of the fact that there is no human interaction, Web sites normally do not offer personal attention. To achieve this, a number of Web sites have a design that can be personalized by the users of these sites, so people can have their own version of the Web site. This kind of Web site design is aimed at giving users the experience of getting personal attention.The idea is that the more a Web site is tailored to a particular customer’s needs, the more likely that customer will return again and again (The Economist, 2001). The most advanced technologies in this area aim to create a face-to-virtual-face interaction. A friendly looking face of a virtual assistant on your scr een is supposed to make customers feel more comfortable. With the use of arti? cial intelligence, the virtual assistant can suggest products or services that might be of interest to a customer based on previous purchases and on reactions to the questions of the virtual assistant.The latter possibility of asking users of a Web site questions via a virtual assistant will enable companies to tailor their offerings to the wishes of the user to prevent customer dissatisfaction. The only purpose of all these technological gadgets is to add one of the Web’s key missing ingredients: warmth (The Economist, 2001). Other aspects It seems that most of the dimensions and aspects that have been de? ned for general service environments are also important in e-business. Besides the ? ve dimensions as de? ned by Zeithaml et al. (1990), empirical evidence might come up with more speci? c dimensions related to e-business.Some preliminary research has been done in this area (Cox and Dale, 2001, 2002; Fink and Laupase, 2000; Schubert and Dettling, 2001; Wan, 2000), but no de? nitive results have been attained. Hence, more research is needed (Zeithaml, 2002). Research methodology The research was conducted by means of a questionnaire survey. Employment of this approach provides a relatively easy means to study the perceptions and Applying SERVQUAL 925 IJQRM 20,8 926 opinions of a large group of people in a limited time frame and at low costs. The survey was undertaken with the student population at Northeastern University (NEU), Boston, USA.Students were expected to be familiar with e-business and the Internet. Students received an e-mail with a hyperlink to the Web site containing the questionnaire allowing them to respond to the questionnaire electronically and to submit by clicking a button. The purpose of the questionnaire survey was to develop empirical evidence on the quality factors of Web sites that are important to people who are familiar with the Internet and frequ ent Internet users. The survey comprised the following questions: . personal information (gender, age, academic discipline); . respondents’ use of Internet (equipment, frequency of use); . peci? c Web sites that are visited by respondents (a prede? ned list of 20 categories of Web sites); and . aspects of Web quality (a prede? ned list of 50 aspects). The core of the questionnaire consists of the list of aspects of Web quality. For every aspect we ask the respondent to indicate the importance of that aspect and at the same time we ask for their satisfaction with that aspect. The structure of the questions is based on the SERVQUAL scale (Zeithaml et al. , 1990). The aspects have been de? ned according to the categories of the model developed by Cox and Dale (2001, 2002) and are as follows: clarity of purpose; . design; . communication; . reliability; . service and frequently asked questions; . accessibility and speed; . product or service choice; . order con? rmation; . produc t purchase; . user recognition; . extra service; and . frequent buyer incentives. For each of these categories a number of aspects have been de? ned in the questionnaire. The questionnaire has been discussed with experts in the ? eld of quality management and a pilot study has been conducted amongst a small number of students. This lead to an improved questionnaire which has been used for the esearch presented in this paper. Survey results Sample and response rate All students who obtained a university e-mail account at NEU (approximately 6,000) received an e-mail about the study and the questionnaire. Responses were received from 293 students. The response rate for the direct mailings to students was rather low (approximately 5 percent of the number of e-mails sent out), although acceptable for this type of mailing. Applying SERVQUAL 927 Descriptive statistics In Tables I and II, the response sample is described in terms of gender and age, respectively.A comparison of the response sample with the total population at NEU leads to the conclusion that the response group is representative for the total population. The respondents were enrolled across many academic disciplines, and judged by the age of the respondents, most students were at the undergraduate level. Table III shows the respondents’ use of the Internet in terms of the quality of their own equipment. Overall the students are rather satis? ed with their equipment and do not seem to have problems with speed and download time. Table IV summarizes the frequencies of respondents’ Internet visits.They visit the Internet on an average 18 times per week, for about an hour per visit. So, it is clear that students make frequent use of the Internet. Male Female Total 104 188 292 Table I. Number of respondents by gender , 21 years 21-25 years 26-30 years 31-35 years . 35 years Total 192 71 19 4 7 293 Table II. Number of respondents by age PC Connection speed Printing from the Web Downloading from t he Web Notes: On a ? ve-point scale from very dissatis? ed to very satis? ed 3. 83 3. 59 3. 53 3. 57 Table III. Satisfaction of respondents with the equipment they use IJQRM 20,8 928 Table IV. The use of the WebIt is interesting to note the types of Web sites that are used most often by our respondents (Table V). The types of Web sites that are used most often are: search engines, university sites, daily news and entertainment sites. Web sites that are used less frequently are: e-shops and chat rooms. Sites with stock exchange information are not visited very often either. In Table VI (top ten) and Table VII (bottom ten) the importance (expectations) and the satisfaction (experiences) are summarized on prede? ned aspects related to the quality of Web sites. The top ten aspects seem to relate to reliability issues in pure e-commerce.Customers who buy a product on the Internet want Web sites and the organizations behind them to be trustworthy. E-commerce Web sites need to be fast, sim ple and always available. Customers want a clear overview and con? rmation of what they bought and what they have to pay for. Easy to ? nd desired Web site 3. 80 Easy to use Web page links 3. 92 Easy to ? nd relevant information 3. 38 Time spent on one site , 12 min Time on the Web per Internet visit , 60 min Number of Internet visits per week , 19 visits Note: If not indicated otherwise, on a ? ve-point scale from very dif? cult to very easy Mean Table V. Web sites ranked by requency of visits Search engines Daily newspapers Entertainment Universities Electronic libraries Personal Web sites Information portals Games Travel Sports Banking Company information E-shops Book stores Music stores Movie stores Second-hand products Stock exchange information Who is where Chat rooms Note: On a ? ve-point scale from never to once a day or more 4. 64 3. 63 3. 47 3. 38 3. 02 2. 99 2. 92 2. 82 2. 72 2. 62 2. 60 2. 58 2. 57 2. 41 2. 39 2. 27 2. 16 2. 02 1. 84 1. 76 Top ten with highest scores on importance Finding your way on the Web site is easya Access is fasta A complete overview of the order is presented before ? al purchase decisiona Tax and/or other charges are clearly detaileda The registration process is simplea Access to anticipated delivery times is available at all timesa All relevant order con? rmation details sent by e-maila Order cancellation and returns details are con? rmed within three daysa Order-tracking details are available until deliverya There are well programmed search optionsa Importance Satisfaction mean mean Delta S-I 4. 61 4. 60 3. 44 3. 31 2 1. 17 2 1. 29 4. 55 4. 50 4. 50 4. 46 4. 46 3. 75 3. 47 3. 36 3. 18 3. 84 2 0. 80 2 1. 03 2 1. 14 2 1. 28 2 0. 62 4. 43 4. 40 4. 39 3. 24 3. 30 3. 08 1. 19 2 1. 10 2 1. 31 Notes: a Mean values on ? ve-point scales; difference between importance and satisfaction signi? cant at 0. 01 level based on a t-test (two-tailed) Bottom ten with lowest scores on importance Applying SERVQUAL Importance Satisfaction mean mean Searches on related sites are provideda 3. 81 The privacy policy is accessiblea 3. 79 The security policy is accessiblea 3. 76 The Web site contains company detailsa 3. 70 3. 68 Scrolling through pages and text is kept to a minimuma Links are provided to pages on related products and servicesa 3. 67 Web site animations are meaningfula 3. 52A customer platform is provided for exchange of ideas 3. 36 The user is invited into a frequent buyer programa 3. 31 Brand image is important 3. 22 Notes: a Mean values on ? ve-point scales; Difference between importance signi? cant at 0. 01 level based on a t-test (two-tailed) 3. 40 3. 52 3. 51 3. 32 3. 29 929 Table VI. Importance of and satisfaction with aspects of Web quality Delta S-I 2 0. 41 2 0. 27 2 0. 25 2 0. 38 2 0. 39 3. 40 2 0. 27 3. 21 2 0. 31 3. 29 2 0. 07 3. 08 2 0. 23 3. 29 0. 07 and satisfaction The bottom ten aspects seem to relate to extra service (e. g. customization of Web sites) and information (e. g. ecurity policy and c ompany details) that is provided to the customer. Apparently respondents do not ? nd these extras very important in their use of the Internet. Tables VI and VII also show the gaps between experiences and expectations (satisfaction minus importance). It can be concluded that the gap is widest for the aspects that respondents perceive as most important. The aspect with the largest gap is â€Å"access is fast† (satisfaction score 3. 31 and importance score 4. 60). In the top ten aspects there are no aspects with a positive delta, meaning Table VII. Importance of and satisfaction with aspects of Web qualityIJQRM 20,8 930 that for every aspect the experience is less than expected. In the bottom ten aspects there is just one aspect with a (very small) positive delta â€Å"brand image†. Factor analyses (varimax, principal components) on the importance data (KMO value ? 0. 91) and satisfaction data (KMO value ? 0. 93) based on Eigenvalues greater than one indicated 12 factor s olutions. These factors cluster the aspects more or less according to the structure of the questionnaire. Most of these factors also become too speci? c and do not disclose the underlying structure of customers’ perceptions of the quality of Web sites.The Scree plots indicated solutions with fewer factors, possibly around ? ve factors. A comparison of the results of factor analyses with varying numbers of factors led to the conclusion that ? ve-factor solutions ? t the data best. These ? ve-factor solutions were used to ? nd evidence for the existence of the ? ve dimensions according to the SERVQUAL scale (Zeithaml et al. , 1990). The results of these ? ve-factor solutions are summarized in Table VIII. In Table VIII we only include the aspects with factor loadings greater than 0. 5. The aspects are ranked under each factor according to their factor loadings.It can be seen from the table that the two ? ve-factor solutions (importance and satisfaction) come to the same conclusi ons regarding the clustering of the aspects. There are some minor differences in the clustering of the aspects between the two factor solutions; however, these differences are related to the aspects with low factor loadings. It can be concluded that the factor analyses on both the importance of the Web quality aspects and the satisfaction with the Web quality aspects are compatible with the ? ve factors of the SERVQUAL scale. Correlation between Web sites and Web quality factors The importance of any of the ? e factors of the SERVQUAL scale might differ per type of Web site, just like it differs per service sector in the bricks and mortar world. Therefore, a correlation between the ? ve SERVQUAL factors and the different types of Web sites is useful to determine these differences. In order to categorize the fairly large number of different types of Web sites, a factor analysis (varimax, principal components, KMO value ? 0. 83) on the data on the use of Web sites (Table V) is conduct ed. The results of this factor analysis indicate that there are clearly ? ve groups of sites that form the underlying usage pattern.These are: (1) e-shops for books, music, movies, etc. (Cronbach’s alpha ? 0. 75); (2) university and study information (Cronbach’s alpha ? 0. 64); (3) games, entertainment, and sport (Cronbach’s alpha ? 0. 66); (4) company information, stock information, and banks (Cronbach’s alpha ? 0. 69); and (5) general information on daily news, travel, libraries, and search engines (Cronbach’s alpha ? 0. 58). Importance Satisfaction Factor 1 (Reliability) A complete overview of the order is presented before ? nal purchase decision Tax and/or other charges are clearly detailed Different payment options are stated clearlyAll relevant order con? rmation details are sent by e-mail within 24 hours Access to anticipated delivery times is available at all times Terms and conditions of sales are accessible Order-tracking details are avai lable until delivery Order cancellation and returns details are con? rmed within three days Full details of product or service pricing are available The registration process is simple Full product or service characteristics are available Registration process details are retained The Web site offers free shipping and handling within a set of rules Access is fast The user can make a purchase without Web ite registration Factor 1 (Reliability) All relevant order con? rmation details are sent by e-mail within 24 hours A complete overview of the order is presented before ? nal purchase decision Terms and conditions of sales are accessible Order-tracking details are available until delivery Different payment options are stated clearly Tax and/or other charges are clearly detailed Access to anticipated delivery times is available at all times Order cancellation and returns details are con? rmed within three days The home page features options for new and registered users Registration proce ss details are retainedFactor 2 (Tangibles) Finding your way on the Web site is easy Information is found with a minimum of clicks Navigation is consistent and standardized There are well programmed search options Instructions are directly available Opening of new screens is kept to a minimum Applying SERVQUAL Factor 2 (Tangibles) Finding your way on the Web site is easy Information is found with a minimum of clicks Navigation is consistent and standardized The number and type of links are meaningful The purpose is clear Scrolling through pages and text is kept to a minimum Instructions are directly available It is easy to print from the WebFactor 3 (Empathy) Factor 3 (Empathy) Links are provided to pages on related products Links are provided to pages on related products and services and services A customer platform is provided for the On travel sites a ? ight/hotel search is provided exchange of ideas A standard navigation bar, home button and On travel sites the user can customiz e seat and back/forward button are available on every meal preferences and the information is page retained (continued ) 931 Table VIII. Con? rmative factor analysis (? ve-factor solution) IJQRM 20,8 Importance Satisfaction It is easy to print from the WebOn travel sites a ? ight/hotel search is provided Web sites that focus on brand awareness have a store locator The user is invited into a frequent buyer program Factor 4 (Assurance) The security policy is accessible The privacy policy is accessible External validation of trustworthiness is important The Web site contains company details Brand image is important Page availability information is given on entry The user is invited into a frequent buyer program A customer platform is provided for exchange of ideas Factor 4 (Assurance) The privacy policy is accessible The security policy is accessibleThe Web site contains company details External validation of trustworthiness is important 932 Factor 5 (Responsiveness) The frequently ask ed questions and answers contain links that take the user to the relevant page(s) Information is provided to frequently asked questions and answers Queries or complaints are resolved within 24 hours User feedback is sought to measure customer satisfaction An e-mail address for queries and complaints is provided Table VIII. Factor 5 (Responsiveness) User feedback is sought to measure customer satisfaction Queries or complaints are resolved within 24 hoursThe frequently asked questions and answers contain links that take the user to the relevant page(s) Access is fast Opening of new screens is kept to a minimum Graphics and animation do not detract from use Full details of product or service pricing are available Notes: Principal component analysis. Varimax with Kaiser normalization. Rotation converged in nine iterations (importance) and ten iterations (satisfaction). Factor loadings . 0. 5, ranking based on factor loadings from high to low Table IX shows the correlation matrix betwee n the frequency of use of types of Web sites and the importance of the Web quality factors.Some results are as follows: . All ? ve quality dimensions are most strongly correlated with e-shops, indicating that frequent users of e-shops tend to have higher quality expectations. . An increase in the frequency of use of the types of Web sites is in all cases most strongly correlated with either empathy (E-shops), assurance (company sites and search engines) or responsiveness (study related sites, Reliability Coef. Sign E-shops (books, music, movies etc. ) Study-related sites Games and sports sites Company and banking sites Search engines, daily news, travel Tangibles Coef. Sign EmpathyCoef. Sign Assurance Coef. Sign Responsiveness Coef. Sign 0. 220 ** 0. 174 ** 0. 239 ** 0. 232 ** 0. 233 ** 0. 171 ** 0. 167 ** 0. 183 ** 0. 156 ** 0. 202 ** 0. 114 * 0. 124 * 0. 168 ** 0. 112 n. s. 0. 171 ** 0. 144 ** 0. 136 * 0. 151 ** 0. 166 ** 0. 144 ** 0. 122 * 0. 115 * 0. 115 * 0. 123 * 0. 115 * Note s: * Correlation is signi? cant at the 0. 05 level (two-tailed); ** Correlation is signi? cant at the 0. 01 level (two-tailed); n. s. ? no signi? cant correlation . Applying SERVQUAL and games and sports). More frequent users of the Internet tend to ? nd reliability and tangibles less important.All correlation coef? cients are positive, indicating that for all types of Web sites more usage leads to higher importance of all quality dimensions. The experienced user seems to have higher expectations of the quality of Web sites. Conclusion The results of this research can be summarised in the following way. Of a prede? ned list of Web quality aspects these aspects are considered to be the most important: access is fast; ? nding your way on the Web site is easy; a complete overview of the order is presented before ? nal purchase decision; and the registration process is simple. Of the ? e factors that can be found by means of factor analyses (reliability, tangibles, empathy, assurance an d responsiveness) various aspects related to the factors reliability and tangibles are included in the top ten important aspects. Various aspects related to the factors empathy and assurance are included in the bottom ten aspects ranked according to their perceived importance. Both the importance of the Web quality aspects and the satisfaction with the Web quality aspects are compatible with ? ve-factor analyses that support the existence of the ? ve factors of the SERVQUAL scale of Zeithaml et al. (1990).The importance of any of the ? ve factors of the SERVQUAL scale differs per type of Web site, just like it differs per service industry in the bricks and mortar world. So far, it can be concluded that the quality dimensions developed by Zeithaml et al. (1990) for service environments are equally useful in e-business. 933 Table IX. Correlation between the frequency of use of types of Web sites and the importance of the Web quality factors IJQRM 20,8 934 Further analysis of the data is needed. While this research project yields a number of very interesting results, we believe that there are a number of things that should be done to con? m our results as well as to expand our hypotheses. First, with the number of Internet users now over one billion, our sample is relatively small. Therefore, research with larger samples that pose the same or similar questions would be appropriate. Second, Internet users come from all over the globe. One has to suspect that there are differences between a sample taken from students of the USA and what might be found among students elsewhere. Possible, language, culture, religion, and a host of other factors may be important to a user’s impression of the quality of a Web site.Finally, quality is an area of critical importance for commercial companies. Businesses need to understand what attracts people to their Web sites, what keeps them there, and what keeps them coming back. They need to understand the differences between the casual buyer versus the user who visits their Web sites on a daily basis. Web sites for companies like Dell, Cisco, Orbitz, and Covisint do millions of dollars of business each day. They need to understand the factors that keep these businesses growing better by understanding what encourages buying and what brings them back to the Web sites.Likewise, their competitors need to understand these factors even more to compete in this highly competitive marketplace. Due to the signi? cance of this to business, we expect that this type of research will be ongoing for many years to come. The results of that research will be easier to use Web sites that are more customer focused and evolving as the user evolves. A Chinese proverb says, â€Å"May you live in interesting times†. We are certainly living in interesting times. References Agrawal, V. , Arjona, L. and Lemmens, R. 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(2002), â€Å"How big is e-commerce? †, E-commerce Times, avai lable at: www. ecommercetimes. om/perl/story/18403. html (accessed 27 June). Houtman, J. (2002), â€Å"Webpagina’s instelbaar voor oudere surfers†, Emerce, 25 March. Lam, S. S. K. and Woo, K. S. (1997), â€Å"Measuring service quality: a test-retest reliability investigation of SERVQUAL†, Journal of the Market Research Society, Vol. 39 No. 2, pp. 381-96. Manning, H. , McCarthy, J. C. and Souza, R. K. (1998), Forrester Report: Why Most Web Sites Fail, Forrester, Washington, DC. Riseley, M. and Schehr, D. (2000), â€Å"Priceline’s problems result from poor execution in a niche market†, Gartner First Take, 8 November. Schubert, P. nd Dettling, W. (2001), â€Å"Web site evaluation: do Web applications meet user expectations? Music, consumer goods and e-banking on the test bed†, Proceedings of the 14th Bled Electronic Commerce Conference, Bled, pp. 383-403. Statistical Research Inc. (2001), â€Å"Even veteran Web users remain skittish about site s that get personal†, 7 June, available at: www. statisticalresearch. com/press/pr060701. htm (accessed 15 March 2002). US Department of Commerce (2002), A Nation Online: How Americans Are Expanding Their Use of the Internet, US Department of Commerce, Washington, DC, February.Wan, H. A. (2000), â€Å"Opportunities to enhance a commercial Web site†, Information and Management, Vol. 38 No. 1, pp. 15-21. Zeithaml, V. A. (2002), â€Å"Guru view†, Managing Service Quality, special issue on service excellence, Vol. 12 No. 3, pp. 135-8. Zeithaml, V. A. , Parasuraman, A. and Berry, L. L. (1990), Delivering Quality Service; Balancing Customer Perceptions and Expectations, The Free Press, New York, NY. Further reading Cutler, M. and Strene, J. (2000), E-metric: Business Metric for the New Economy, NetGenesis Corp. Applying SERVQUAL 935