Real Number - 2716 Words

In mathematics, a real number is a value that represents a quantity along a continuous line. The real numbers include all the rational numbers, such as the integer −5 and the fraction 4/3, and all the irrational numbers such as √2 (1.41421356... the square root of two, an irrational algebraic number) and Ï€ (3.14159265..., a transcendental number). Real numbers can be thought of as points on an infinitely long line called the number line or real line, where the points corresponding to integers are equally spaced. Any real number can be determined by a possibly infinite decimal representation such as that of 8.632, where each consecutive digit is measured in units one tenth the size of the previous one. The real line can be thought of as a†¦show more content†¦More formally, real numbers have the two basic properties of being an ordered field, and having the least upper bound property. The first says that real numbers comprise a field, with addition and multipli cation as well as division by nonzero numbers, which can be totally ordered on a number line in a way compatible with addition and multiplication. The second says that if a nonempty set of real numbers has an upper bound, then it has a least upper bound. The second condition distinguishes the real numbers from the rational numbers: for example, the set of rational numbers whose square is less than 2 is a set with an upper bound (e.g. 1.5) but no least upper bound: hence the rational numbers do not satisfy the least upper bound property. In physics In the physical sciences, most physical constants such as the universal gravitational constant, and physical variables, such as position, mass, speed, and electric charge, are modeled using real numbers. In fact, the fundamental physical theories such as classical mechanics, electromagnetism, quantum mechanics, general relativity and the standard model are described using mathematical structures, typically smooth manifolds or Hilbert spaces, that are based on the real numbers although actual measurements of physical quantities are ofShow MoreRelatedThe Distributive Property of Algebraic Expressions806 Words   |  4 PagesDistributive property of Algebraic expressions Janet Mency MAT 221 Instructor: Amy Glidewell January 25, 2014 Completing algebra problems can be difficult if you don’t understand the properties of real numbers. There are several properties in algebra dealing with both integers and real numbers; one that will be the focus of this report will be the distributive property. We use this property when we are combining addition and multiplication in an algebraic expression. Let’s say that you areRead MoreUnit 4707 Words   |  3 Pagesvariable to accept an Integer argument. The module should prompt the user to enter a number and then store the input in the reference parameter variable. Module getNumber (Integer Ref value) Display â€Å"Display a number† Input number End Module Module main ( ) Declare Integer x = 1 Declare Real y = 3.4 Display x, â€Å" â€Å", y Call changeUs (x, y) Display x, â€Å" â€Å",y End module Module changeUs (Integer a, Real b) Set a = 0 Set b = 0 Display a, â€Å" â€Å", b End Module It will not displayRead MoreNotes On Integers And Integers Essay736 Words   |  3 Pages3 NUMBERS Real Numbers: Real numbers are all numbers that can be represented in a number line. Natural Numbers: Natural numbers are all counting numbers such as 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, †¦ Whole Numbers: Whole numbers are all positive numbers and zero such as 0, 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, †¦ Integers: Integers are all positive and negative numbers and zero such as †¦-12, -11, -10, -9, -8, -7, -6, -5, -4, -3, -2, -1, 0, 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, †¦ Rational Numbers:Read More4.0 Student Essay618 Words   |  3 Pagesthe steps. The first step will always be to remove the parenthesis, which uses the distributive property. Second will always be combining like terms and adding related coefficients what we have been working on this week which is dealing with real numbers. Here is the solution to the first problem: 2a(a-5)+ 4(a-5) =2aa+2a(-5)+4a-4â‹…5 =2a^2-10a+4a-20 =2a^2-6a-20 The steps used to simplify this equation are as follows: First I remove all of the parentheses. This is called the distributiveRead MorePt1420 Assignment Essay1063 Words   |  5 PagesA posttest loop means it performs an iteration before testing its condition 3) What is a condition-controlled loop? A condition-controlled loop uses a true/false condition to control the number of times that it repeats 4) What is a count-controlled loop? A count-controlled loop repeats a specific number of times 5) What three actions do count-controlled loops typically perform using the counter variable? 1) Initialization: the variable is initialized 2) Test: the loop tests the variable byRead MoreMathematical Reasoning And Technical Reasoning1136 Words   |  5 PagesUnderstanding the similarities and differences amongst the four operations provides flexibility when solving word problems. â€Å"As children develop their understanding of the operations, they should simultaneously be developing more sophisticated ideas about numbers† (Van de Walle, Karp, Bay-Williams, 2013). To successfully perform mathematical tasks involving any operation, students must understand their relation. Students must realize that addition and subtraction share similar vocabulary. For example, bothRead MoreEssay on WK 3 Assignment735 Words   |  3 Pagesï » ¿ Real World Radical Formulas MAT222:  Intermediate  Algebra Instructor Peter Surgent August 31, 2014 Real World Radical Formulas Radical formulas are used in many fields of the real world; some examples are in finance, medicine, engineering, and physics. These are just a few.  In the finance department they use  it to find the interest, depreciation and compound interests.  In medicine it can be used to calculate the Body Surface of an adult (BSA), in engineering it  can be usedRead MoreThe National Library Of Virtual Manipulatives997 Words   |  4 Pageslearners. The portal gives support for all types of mathematics models through the usage of collaborative activities. The site is directed to inform the pupils of all grade levels K-12. The site encompasses five sections of measurement, geometry, number sense and operations, data analysis and probability, and algebra. The subdivisions are separated into four grade-level sections: Pre-K-2, 3- 5, 6-8, and 9-12. Students can connect to the content area they are seeking help by clicking on the selectedRead MoreUsing Microsoft Excel And Microsoft Word107 3 Words   |  5 Pagesis going down , so f(x) approches negative infinity. Local extrema is basically all local maximums and minimums on a functions graph. Local extrema occurs at criticla points on the graph where the derivative is zero or undefined. To find the exact number of a local extrema using your polynomial , first find the first derivative of f using the power rule. Then you will set the derivative to zero and solve for x. The values you get are the critical points which is also your local extrema. To find theRead MoreMechanisms of Using Numbers in Computer Engineering527 Words   |  2 Pagesworking with numbers is one of the most substantial concepts. Numbers are not used only in civil or architecture engineering as most of people think. Numbers are important in all engineering disciplines. For example, agriculture engineers work in numbers in there calculation to design systems that produce food, feed, fiber and other products with high quality. Also, in computer engineering field, computer engineers must know how to deal with numbers because computer language based on numbers. For this

Taking a Look at Voluntary Euthanasia - 1015 Words

Envision being diagnosed with lung disease, a fatal malady. Overlooking the difficulties, you keep on dragging out your life compass throughout the years by getting chemotherapy and taking various sorts of drug. The point when slightest wanted, you end up lying on the floor hacking up blood. Notwithstanding youre at the healing center and the specialists are providing for you a desire of six to eight months to live. Mindful that the growth has compound and it is just a matter of time before death, you choose you probably wont have any desire to experience any longer ache or enduring. You, then, propose willful extermination to the specialist. Euthanasia, otherwise called forgiving executing, is the easy murdering of a patient experiencing an excruciating sickness. It the demonstration or practice of completion the life of an individual either by deadly infusion or the suspension of restorative medicine. Because of this, numerous perspective willful extermination as essentially brin ging help by mitigating agony and enduring. It is a generally new predicament for the United States and has picked up an awful notoriety from negative media buildup encompassing helped suicides. Willful extermination has turned into a significant issue in the insurance of human pride on the grounds that it is a right we need to pass on with poise. Willful extermination has likewise been connected to circumstances when a choice is made to refrain in an end-of-life circumstance. VoluntaryShow MoreRelatedWhat Makes A Human Being A Person?937 Words   |  4 Pagessmall topics of Bioethical issues is euthanasia and whether or not it is okay for anyone to partake in it. Euthanasia is the act of either passively or actively taking a person’s live. Another type of euthanasia is called voluntary euthanasia, which could also be called assisted suicide. It is morally okay to take person’s life if they asked for help. Therefore, euthanasia is morally okay. What makes a human a person plays a role in the moral judgement of euthanasia because it is up to the person whoRead More Euthanasia Should Not Be Legal Essay1056 Words   |  5 Pages Euthanasia is a word that comes from ancient Greece and it refers to â€Å"good death†. In the modern societies euthanasia is defined as taking away people’s lives who suffer from an incurable disease. They usually go through this process by painlessness ways to avoid the greatest pains that occurs from the disease. A huge number of countries in the World are against euthanasia and any specific type of it. One of the most important things being discussed nowadays is whether euthanasia should beRead MoreTaking a Look at Euthanasia1787 Words   |  7 PagesThe term Euthanasia was originated from the Greek word â€Å"good death†. However, there is constant debate on whether or not this â€Å"good death† is morally right and thus has become an issue of much controversy. Euthanasia is the act or practice of killing or permitting the death of a hopelessly sick or injured individuals in a relatively painless way for reasons of mercy (Mirriam-Webster). This topic is especially sensitive among the general public because it involves a choice of life and death for aRead MoreExploring the Different Types of Euthanasia Essay1245 Words   |  5 Pagescontroversy begins, and morals become touchy issues for most people. Should euthanasia be an alternative to end pain, and suffering in certain circumstances; or is euthanasia a mindless, selfish means to an end. Even worse; could euthanasia be considered an act of murder? In the first article I read â€Å"Euthanasia, Ethics and Public Policy: An Argument Against Legislation† by John Keown. According to Keown the term euthanasia can be defined as, â€Å"The active, intentional termination of a patient’s lifeRead MoreThe Ethics Of Non Voluntary Active Euthanasia1050 Words   |  5 PagesThe idea of non-voluntary active euthanasia is not such a disaster, as euthanasia itself. The problem that comes into consideration is when and why it should be used. When euthanasia is non-voluntary and active, such as on a patient with dementia, the ethical decision comes into play if there are episodes of clarity and the patient has or has not mentioned what they want to do at the end of life situations. Principles of deontology suggest duty and obligation. A medical professional in such situationsRead MoreThe Morality Of Euthanasia By James Rachels1086 Words   |  5 PagesID: 3339147 Active Euthanasia Does James Rachels in â€Å"The Morality of Euthanasia† successfully argue that in at least some cases active euthanasia is morally acceptable? Explain his view and respond to it. In this essay, we are going to analyze the main ideas included in â€Å"The Morality of Euthanasia† by James Rachels to provide a response to the following question: Does James Rachels in â€Å"The Morality of Euthanasia† successfully argue that in at least some cases active euthanasia is morally acceptableRead MoreEuthanasia As A Deliberate Act1728 Words   |  7 Pagesâ€Å"Euthanasia is defined as a deliberate act undertaken by one person with the intention of ending life of another person to relieve that person s suffering and where the act is the cause of death.†(Gupta, Bhatnagar and Mishra) Many people believe this as a mercy killing. Euthanasia may be voluntary, non voluntary and involuntary. When a terminally ill patient wants to end his or her life, it is called voluntary euthanasia. Non voluntary euthanasia occurs when the suffering person never wanted norRead MoreThe Dilemma Of Euthanasi Whose Life Is It?1165 Words   |  5 PagesThe Dilemma of Eutha nasia The Dilemma of Euthanasia: Whose Life Is It? Andrea R Burroughs Ethics for the Health Care Professionals Dr. Ferhat Zengul November 8, 2014 Abstract The practice of euthanasia is one of the most debatable topics in many countries today. It’s been a pertinent issue in human rights because it affects both legal and ethical issues. This paper will include an overview and clarification of the euthanasia issue. It will also include legal and ethical debates thatRead MoreEuthanasia And Physician Assisted Suicide1236 Words   |  5 PagesOxford English Dictionary, â€Å"euthanasia† is defined as â€Å"the means of bringing a gentle and easy death† (â€Å"euthanasia† def. 2). Today, euthanasia is a method used in the medical field to put an end to a patient’s agony by taking their life for them, making it a very controversial topic. Many people argue that it is morally wrong to take a human life, and others may argue that it is even more wrong to make someone suffer more than they need to. I will argue that euthanasia and physician-assisted suicideRead MoreThe Ethics Of The Hippocratic Oath931 Words   |  4 Pagesmedicine to the next generation. II. Originated from the Greek word for â€Å"good death†. III. What may this be? a. Euthanasia b. For an individual to undergo euthanasia their health condition has to be incurable and all other medical actions tried, does not help them. III .There is numerous terminal ill patients in the world and some cases results in the decision of euthanasia. For some, the unbearable pain and their health condition have to be incurable and all other medical actions tried

Australian Taxation Law Significance of Californian Copper

Questions: Assess the significance of EACH of the following cases for the development of Australian tax law:Californian Copper Syndicate v Harris (1904) 5 TC 159 Whitfords Beach Pty Ltd v FCT 82 ATC 4031 Myer Emporium Pty Ltd v FCT 87 ATC 4363. Answers: Assessment of significance of Californian Copper Syndicate v Harris (1904) 5 TC 159 The case study involves the issue on assessability of capital profits and realization of capital asset with respect to the property sale utilized for minerals exploitation. Accordingly, the case involved the regulations of Taxation Rulings under section 25(1) ITAA 1936 for assessing the sale of property as ordinary income or capital income[1]. The case involved the issue on sale of land as the company did not have sufficient funds to improve it for mining purpose therefore, the company sold it and realized substantial profit. The tax surveyor contended that the profit earned by the company should be assessed as ordinary income rather than capital income since the intention of the company was to earn profit from acquisition and resale of land. It was observed that the company did not have sufficient funds since the beginning therefore, sale of land for profit could not be referred as investment substitution. Besides, capital income as per the regulations under ITAA 97/36 refers to the income derives from the sale of personal assets that may be long- term or short- term[2]. In the given case study, the court observed that the taxpayer company endeavored to earn profit from the sale of acquired land in the ordinary course of business. It has been noted that the taxpayer entered in the speculative business actions by acquiring the land and sale it for profit since unavailability of fund did not occur after the acquisition of land. In addition, regulation under ITAA 97 provides that the income earned by way of speculative business transaction is regarded as ordinary business income rather than capital income and hence the same should be included in the taxable income[3]. Accordingly, the present case study provides emphasis on the consideration of profit earned from the speculative business as many taxpayers enter such business transaction and consider the income as capital income so that it is not included in the assessable income. As capital income is not included in the assessable income of and taxed separately at relatively lower rate, taxpayers enters into the transaction of sale of property with the intention of earning profit and assess the same as capital income. Therefore, judgment of the present case clarifies the difference in assessment of capital income and ordinary income in accordance with the regulations of ITAA 97. Assessment of significance of Whitfords Beach Pty Ltd v FCT 82 ATC 4031 The present case study incorporates the issue on assessability on the capital income or ordinary income of the taxpayer considering the regulations under section 25(1) or section 26(a), ITAA 97/36[4]. Facts of the case involved a group of company formed by fishermen who owned entire securities of the assessee company. It was considered that the company acquired a piece of land close the shacks, which was owned by the fishermen providing them the authority to use the beach. However, the company together with three other development organizations subdivided the land for the purpose of sale during the year 1967. The company also acquired the shares of fishermen for a value of $1.6 million and changed the land zone for developing it for the purpose of residence subdivision and disposed off for profit. Accordingly, the taxpayer company considered the profit on sale of land as capital income contending that the sale proceeds realized from the capital asset. On the contrary, Commissioner of tax assessed the income from sale of land as ordinary income under section 25(1) ITAA 36 stating that the income had been realized from the business of development of land. Accordingly, high court contended that the transaction on sale of land cannot be considered as capital transaction since the activities on land constituted land development business while the purpose of sale of land was to earn profit. Moreover, capital transaction as per ITAA 97/36 refers to the transfer of capital asset that has not been used to carry business and the purpose of sale of asset is not to earn profit. Similar to case of Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 it was held that the income from sale of land derived after the mining business was given up by the taxpayer[5]. Besides, in case of present situation, sale of land took place during the continuation of business with the purpose of constituting commercial venture. Therefore, it can be said the assessment of income under capital transaction should be considered only when the purpose is not to earn profit together as well as the transaction should not be conducted as commercial transaction. The present case study provides understanding on assessment of income from property to be classified as ordinary income or capital income. It provides emphasis on considering the purpose of sale of property that should not be conducted as for conducting business or for development of business activities[6]. Assessment of significance of Myer Emporium Pty Ltd v FCT 87 ATC 4363 The given case study involves the issues on assessment of income amounted to $45,370,000 as ordinary income or capital income during the taxable year 1981. In case of Myer Emporium Pty Ltd. the significance of assessment cannot be appreciated completely since there were several decisions that covered the concept of substance over form for assessing the income as ordinary income under section 25(1), ITAA 36 or as capital income under ITAA 36. The present case constituted the taxability of income from isolated transaction that the taxpayer contended as capital income instead of ordinary income[7]. Federal court of Australia held and decided that the income amounted to $45,370,000 received by Myer Emporium can be regarded as ordinary income instead of capital income since the income was derived from the transaction from ordinary course of business. The case was similar to the decision in Ruhamah Property Co Ltd v FC of T in which the court held that the income from sale of property can be assessed as ordinary income since the purpose of the taxpayer was to earn profit[8]. However, the Myer Emporium did not agree to the decision stated by the Federal Court of Australia and appealed to the Supreme Court contending that the income to be assessed as capital income as it has been derived by transferring a property. The present case incorporates the concept of statutory declaration that has been accepted under the Australian Law, which consists the income from property under business operations[9]. As the case incorporates, the consideration received as interest for the purpose of loan received by the taxpayer against the assignment for moneys under a contract entered with Citicorp. It was observed that the intention of earning income was to earn profit from the ordinary course business hence; it cannot be assessed as capital income under the regulation of ITAA 97/36. Federal law of Australia provides clear concept on assessment of profits from property transfer and isolated transactions, which is essential to be considered by the taxpayers[10]. Accordingly , the present states the clarification on assessing the income that derives as interest income under an agreement is an income under ordinary course of business. Analysis of introduction of capital gain tax diminished the importance of the cases Federal Commission of Australian Taxation Office introduced tax on the income derived from sale of capital assets and property, which impose tax liability at special rates. The government of Australia introduced tax on capital gains to comply the principles of equality and economic with respect to generate revenue in appropriate manner. Considering the issues of the above mentioned cases, it was observed that the taxpayers used to assess the income from sale of properties or any isolated transactions as capital income so that their tax liability can be minimized. It was due to consideration of assessable income derived from ordinary course of business while capital income was exempted to include as taxable income as per the regulations of ITAA 36[11]. Accordingly, taxpayers used to take advantage contending several transactions as capital asset transfer instead of assessing as ordinary income under section 25(1) in order to save the amount of tax liability. The above three cases considered the matter of assessment of income from sale of land by the taxpayers as part of conducting business for development of land and other commercial purpose. On the other hand, capital gain tax introduced by the Australian Taxation System to assess the income from the sale of capital asset at different rates so that the income from personal assets or collectables fall under the taxability sources[12]. Previously, taxpayers used to take advantage for the assessment of profitability as capital income to save the tax liability considering the sale of properties as capital asset transfer. Moreover, introduction of capital gain tax provides clarification on understanding the difference between capital income business income as capital income is no longer exempted[13]. Reference List Armour, P., Burkhauser, R. V., and Larrimore, J. Deconstructing income and income inequality measures: A crosswalk from market income to comprehensive income.The American Economic Review, (2013)103(3), 173-177. Ato.gov.au. Home page. [online] Available at: https://www.ato.gov.au (2017) [Accessed 1 Feb. 2017]. Austlii.edu.au. Australasian Legal Information Institute (AustLII). [online] Available at: https://www.austlii.edu.au/ (2017) [Accessed 1 Feb. 2017]. Cloyne, J. S., and Surico, P. Household debt and the dynamic effects of income tax changes.The Review of Economic Studies,(2017) 84(1), 45-81. Faccio, M., and Xu, J. Taxes and capital structure.Journal of Financial and Quantitative Analysis,(2015) 50(03), 277 Howard, M., Pancak, K. A., and Shackelford, D. A. Taxes, investors, and managers: Exploring the taxation of foreign investors in US REITs.The Journal of the American Taxation Association,(2016) 38(2), 1-19. Jacob, M. Tax regimes and capital gains realizations.European Accounting Review, (2016) 1-21. Ludwig, T. Pay for Success: building on 25 years of experience with the Low Income Housing Tax Credit.Community Development Investment Review, (2013)9. Rimmer, X., Smith, J., and Wende, S. The incidence of company tax in Australia.Economic Round-up, (2014) (1), 33. Sharkey, N. C. Simplicity in the Chinese context: The categories of differential income tax treatment and their complications. InThe Complexity of Tax Simplification (2016)(pp. 45-69). Palgrave Macmillan UK. Taylor, G., Richardson, G., and Lanis, R. Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness: An empirical analysis.Journal of International Accounting Research,(2015) 14(1), 25-57. Wiseman, S. A. Property or Currency: The Tax Dilemma behind Bitcoin.Utah L. Rev., (2016) 417. Ato.gov.au. Home page. [online] Available at: https://www.ato.gov.au (2017) [Accessed 1 Feb. 2017]. Austlii.edu.au. Australasian Legal Information Institute (AustLII). [online] Available at: https://www.austlii.edu.au/ (2017) [Accessed 1 Feb. 2017]. Jacob, M. Tax regimes and capital gains realizations. European Accounting Review, (2016) 1-21.Austlii.edu.au. Australasian Legal Information Institute (AustLII). [online] Available at: https://www.austlii.edu.au/ (2017) [Accessed 1 Feb. 2017]. Faccio, M., and Xu, J. Taxes and capital structure. Journal of Financial and Quantitative Analysis, (2015) 50(03), 277 Rimmer, X., Smith, J., and Wende, S. The incidence of company tax in Australia. Economic Round-up, (2014) (1), 33. Armour, P., Burkhauser, R. V., and Larrimore, J. Deconstructing income and income inequality measures: A crosswalk from market income to comprehensive income. The merican Economic Review, (2013) 103(3), 173-177. Ludwig, T. Pay for Success: building on 25 years of experi ence with the Low Income Housing Tax Credit. Community Development Investment Review, (2013) 9. Taylor, G., Richardson, G., and Lanis, R. Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness: An empirical analysis. Journal of International Accounting Research, (2015) 14(1), 25-57. Sharkey, N. C. Simplicity in the Chinese context: The categories of differential income tax treatment and their complications. In The Complexity of Tax Simplification (2016) (pp. 45-69). Palgrave Macmillan UK. Howard, M., Pancak, K. A., and Shackelford, D. A. Taxes, investors, and managers: Exploring the taxation of foreign investors in US REITs. The Journal of the American Taxation Association, (2016) 38(2), 1-19.Wiseman, S. A. Property or Currency: The Tax Dilemma behind Bitcoin. Utah L. Rev., (2016) 417. Cloyne, J. S., and Surico, P. Household debt and the dynamic effects of income tax changes. The Review of Economic Studies, (2017) 84(1), 45-81.

ISO 9001 and Quality Management Systems Essay Example

ISO 9001 and Quality Management Systems Essay Quality management system is a part of modern management that deals with the approach on the basis of drawing on system and quality theories. There are different approaches to quality management systems and most of these approaches are based on the principles that are obtained from practical work experiences in industrial manufacturing and not from agricultural practices and academic research. This only means that majority of the quality management systems are applied and used in the manufacturing industry (www.itri.org, 2008). Different quality management systems have a common process to ensure the quality of their products and services. This common process is known as quality control. This quality control function is a very important step in the production process and thus will not be eliminated by most manufacturers. Quality control is very important because without it, the number of defective products that must be repaired, disposed, or returned would dramatically increase. Along with the many importance of quality management systems and quality control is one of the most important reason in the implementation of these systems, that is reputation upholding. For example, majority and almost all of consulting and service industries monitor the quality of the services that they offer in order to uphold their reputations. Other reasons include the satisfaction of customers and the ability to generate and repeat business. We will write a custom essay sample on ISO 9001 and Quality Management Systems specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on ISO 9001 and Quality Management Systems specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on ISO 9001 and Quality Management Systems specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In order to achieve quality control, there should be data quality. Data quality refers to the quality that ensures the accuracy, timeliness, completeness and consistency of the data that are being used by an organization. Along with this definition of data quality is the responsibility that for anyone who uses the data, he or she has a common understanding and knowledge of what the data represents. For the better understanding of what data quality really means, consider the following examples. For example, data of product sales should be more specific, that is, if it either includes or excludes internal sales. Another example of data quality is that the appropriate units for a certain measurement done in a transaction or recorded in documents. That is, whether the currency used is in euros or in dollars. Overall, the scope of data quality is not limited to the data that are generated by the organization or of a certain industry but also the data that are obtained from external sources. The improper implementation of data quality can negatively affect a certain company or industry (Greenyer et. al., 2007). The use of poor quality data can negatively influence the name of a company in the market or the way that the company is perceived in the marketplace. The first impression of the customer is that of the quality of products and services that a certain company can give to its customers. Specific examples of minor errors and yet evidence of poor quality are misaddressed mails, wrong invoices, and erroneous shipments. In today’s modern world, quality management system dictates the future of a certain goal or vision. However, employing quality management system alone without an efficient way of implementing or doing it will lead to result that is comparable to that of having no quality system management at all. That it is why, a strategy or tactic must be done in accordance with quality management system. Different strategies around the world are being used, and all of these strategies depend also on the specific field in which quality management system will be employ, medicine for example. By looking at some examples of strategy on the use of quality management system in the real world, we may be able to evaluate its content, predict possible outputs and correct errors. More or less, the style of quality management system can be modified in order to suit a particular topic or area of specialization. For a clearer view of this topic, the following case is given. In New Zealand, there is a tradition of conducting five-yearly population censuses. In the year 1996, having a low budget and the limited time frame to conduct the national census, the goal of   obtaining a high quality data which will be input in a database for next years use was not achieved. Thus, another approach was used. The approach used is know commonly known as The 2001 Quality Management Strategy. This 2001 QMS (Quality Management Strategy) lead an example on further use of census. In this new method, five main strategies were used in order to achieve the desired goal of high quality data. Although there are main strategies used, the wide range of outputs made it difficult to choose specific and long lasting strategies. The strategies used include the differentiation between the levels of outputs quality, agreement on the quality for 2001 standards, identification of high risk areas to quality throughout the census process, management and reduction of risks, and monitoring and measurement of quality along with the provision of feedback to users. Overall, this 2001 QMS provided the starting point for managing quality throughout a census (McBeth et. al., n.d.) No matter what the strategy is or the type of quality management system that a company is using, the main point here is the strive to achieve quality. One importance of quality is the demand to meet the customers’ needs. Quality can be determined by measuring quality characteristics such as reliability, maintainability, and robustness. If these quality characteristics are not ensured by researchers and the industrial processes are not designed to meet the customers’ needs, the inherent quality of the products can not be increase (www.itri.org, 2008). In order to promote and ensure quality, research and development is a very important factor for it plays a very important role. This is the main reason why international organizations like ISO (International Organization for Standardization) exists and set the rules and policies which are implemented as a guide to ensure the quality of products and services being offered by different industries. One of the organizations in the field of research and development that sets the guidelines for quality control and quality assurance is the ISO or the International Organization of Standardization. ISO is a worldwide organization that develops much different kind of standards. This organization develops the standards that are being used by companies worldwide for them to be plug in the world market. ISO 9001 refers to the series of documents for the Quality Management System Standard and contains the actual requirements or qualifications that an organization must possess for it to become ISO 9001 registered. Thus, ISO 9001 serves as a guideline or a lost of protocols that organizations and companies must follow in order to provide high quality products and services for the consumers. The ISO 9001 is an outline for a quality management system. It applies to all types of organizations of different sizes and different functions. It is an outline that can help organizations, whether product or service oriented in achieving quality standards that are highly recognized and respected throughout the world (www.praxiom.com, 2008). As an outline, it sets the criteria for a good quality management system. These criteria are the basics of good business practice and involves setting of quality goals, ensuring that the customer requirements are understood and met, training of employees, control of production processes, purchase from suppliers, and the correction of problems and ensuring that they will not happen again. If all the above mentioned criteria are met, the company will be ISO 9001 certified. Companies that are ISO 9001 certified can put the ISO registration mark in their marketing materials and this will tell the potential consumers or clients of that company that the company has a good quality management system in place (www.the9000store.com, 2007) The use of ISO 9001 in building the Quality Management System of a company is accompanied by the responsibility of managing the company or organization as a system of interrelated processes. It involves the planning of these processes and the identification of their relation with each other in order to set the goals and make improvements. Along with the responsibilities and duties that an ISO 9001 Certified Company must follow are also the benefits that it will achieve in doing so. These benefits involve internal and marketing benefits. Internal benefits include increased productivity, less scrap and rework, increased employee satisfaction, continual improvement, and increased profits. On the other hand, marketing benefits such as an internationally recognized quality management system, increased opportunities in specific markets, and increased customer satisfaction, will be achieved by an ISO 9001 certified company. This only means that ISO 9001 certification will lead to a more globally competitive and productive company that meets and supplies the demands of its consumers. Aside from the benefits of the company, the employees will also benefit from it. It will ensure them that they have the training and information to do their job correctly. Working in an ISO certified company entails the employees to be in strict compliance with the precautions of quality control. This way, a high quality range of goods and services can be provided to meet the rising demand of consumers. Having discussed the principles of ISO 9001 together with the importance of having a strategic plan of a good quality management system, the most important part is the understanding of the overall steps and necessary action that must be taken in the planning, implementation, and assessment of a good quality management system. The first step is the purchase of standard. Upon purchase, the support literature and software must be reviewed and the strategy that must be used by the company must be agreed upon by the whole team. That is, the company must be very familiar with the standard. This part is relatively easy for there are a wide range of quality publications about the ISO 9001 standard. The next step is the consideration of training. This part involves training through workshops, seminars, and training programs. Training also involves the review of consultancy options, which is the consultation or getting advice from independent consultant in the implementation of quality management system. The last part is choosing a registrar. The registrar is like a third party that assesses the effectiveness of the quality management system of a company or particular industry. The registrar will also issue the company its certificate as a proof that it meets the requirement of the standard. The way to choose a registrar is somehow complex because a wide range of registrars that exists in the market In choosing a registrar, different factors such as experience in the industry, price, geographic coverage and the level of service being offered should be considered. Part of choosing a registrar is the development of a quality manual. This quality manual outlines the goal and intents of a company in operating in a quality manner. The development of a quality manual is followed by the development of support documentation.   It describes the role of each key personnel, how they should do it, and why should they do it. Also in the list of steps is the implementation of the quality management itself. In implementation, it should be well remembered that communication and training plays a vital key to succeed. In the implementation phase, every member of the company works on the procedure and gathers the records that are proof of each member’s part that are being done as according to the protocol. For any company or industry, a good quality management system does not stop in the implementation step; a thorough examination of the system should be conducted to determine its effectivity. The first step in the said system examination is a pre-assessment check. The main purpose of this step is to determine the areas where the company may not be operating as according to the standard. That is, if there is a deviation in the system that leads to error or poor quality. This step is very important for it will enable a company to check and correct its errors before the actual system assessment is done. The results of the pre-assessment should be arrange or certified by the registrar and the quality system management used will be reviewed and the result will determine if the company will be recommended for registration. After being recognized, ISO 9001 certification can be already used by the company to aid it in achieving its goals while having a high level of quality goods and services. Lastly, the maintenance of the certification must be maintained by the company and to do so, the continuous use of the quality system management should be employed. The registrar will occasionally check that the company is meeting the standards. In this way, the use, monitoring and arrangement of quality companies can be well sorted. That is, having in mind the goal of a high quality level of products or services (www.bsi-emea.com, 2007). The question that is always being checked for the quality system management of a company is the validity of their methods. This can be understood better by considering the case given. For example, a new chemical company is claiming that they provide accurate and high quality analysis of different chemical samples. So, how does quality management system will be applied to this company to ensure the truth of its quality claims? The answer to this industrial dilemma is through registrar checking as dictated in the scheme for quality management system. That is, the results for the analysis of a particular chemical that will be obtain by the new chemical company will be compared to the results that are obtained by an ISO certified company. That is, the results that are obtained by the new company should be the same or within the accurate limits of the ISO certified company. This method of checking the quality of a newly established chemical company can also be done through the so called inter laboratory analysis. That is, the same samples will be given to new and ISO certified companies and the results that will be obtained will be evaluated. This example shows the application of quality management system and ISO 9001 in the implementation of high quality and reliable products and services. The overall understanding of quality management system and ISO 9001 will guide developing companies and will maintain the quality of products and services being offered by highly respected companies. It is a supreme tool in terms of quality excellence and is one of the major forces governing the marketplace of the business sector in today’s world. In conclusion, it can be determined that the desire for excellence of humanity serves as the driving force to create tools such as the quality management system and ISO 9001 that will uplift the standards for quality of companies worldwide. Both QMS and ISO 9001 are necessary tools in today’s competitive world.