Understanding Business Strategy Essay Example | Topics and Well Written Essays - 2250 words

Understanding Business Strategy - Essay Example The report states the different elements of the strategic plan of the company while studying the importance of each element. It is seen that BCG matrix analysis technique for charting the strategic plan is useful in further deciding the courses that can be offered at the new overseas centre. Table of Contents 1. Introduction 2. Vision 3. Mission 4. Goals/ Aims 5. Objectives 6. Core competencies of ABCD 7. Strategic planning techniques 8. Competitive advantage for ABCD 9. Role of managers at ABCD 10. Conclusion and recommendations 11. Personal Reflection 12. References 1. Introduction This report is intended to give a strategic plan to the management of ‘ABCD’ for establishing their branch in India with different program offerings. ‘ABCD’ is a service provider in adult education, situated in Central London and has been operating since the last ten years. It has plans to extend its operations in India from the coming academic year, and this report helps docume nt the various tangible and intangible efforts, ideas and experiences of the company in terms of its vision, mission, goals, aims and objectives, etc. Business strategy is defined as the selection of ideas and assets to meet long-term goals (What is business strategy?, 2012).The concept of strategic planning under the purview of strategic management is also introduced in the report to stress on the importance of having a business strategy for the proposed India centre. Strategic planning includes among others, defining the business goals of the organization and formulating a business strategy that can be implemented successfully by the organization for effectiveness and profitability. 2. Vision The vision of a company clearly declares the future direction of the business and helps the company clearly states its image that it wants to see in the future. A vision statement states the company’s position over the next 5 to 10 years into the future in terms of the direction it is headed in, where it wants to see itself in terms of market position, which market segment it needs and plans to focus, what strategies it plans to implement and how it plans to develop its capabilities for future. A vision statement infuses a sense of purpose for the company and sets a clear direction for the immediate future. ABCD Company has a vision statement based on its intent to provide educational services to adults. It has plans to utilize its expertise in the field of providing educational services by expanding into the global market with a new office in India by the next academic year. The company also intends to offer some of the courses that it currently offers at its London based college that has an extensive course offerings along with a pool of resources in terms of 50 part-time and full-time employees who are all highly experienced and well qualified in teaching methodologies (Olsen, 2011). Vision statement of ABCD: â€Å"to integrate capabilities and resources to p rovide worldwide adult educational services to facilitate and improve the quality of adult education†. This vision statement is key in establishing a clear direction and a sense of purpose for the management and staff of ABCD and it is also essential that the management clearly communicates its vision to the staff and enable them to set goals for the next 5 years based on this vision. Both individual and organizational level goals can be set against the backdrop of the company’s vision statement (Biz/ed, 2006). 3. Mission A mission statement of a company states the current position of the company and its values that form the basis of formulating its vision statement for future (Biz/ed, 2006). A mission statement helps the company clearly envisage itself in terms

Assignment 1 Trends in the Workplace Essay Example for Free

Assignment 1 Trends in the Workplace Essay Predict three (3) human resource functions that are likely to be affected by the implementation of an MRP system. Propose two (2) ways in which you as a human resource manager can help the organization carry out this change successfully. As material resource planning (MRP) involves the initiation of the automation of planning needs for resources, ordering materials, and scheduling tasks to be completed on the shop floor; it is to be expected that certain functions of human resources will be directly affected with the implementation of the MRP system. The first of these would be job analysis which is the process of getting detailed information about the job and job design which involves defining the way work will be performed and the tasks involved in completing those requirements. Obviously the shift from manual process to automation will change the standards for certain task requirements and necessitate the assessment of standards of performance. This leads directly to the affectation of a second human resource function of training and development. Training and development will become a priority as the MRP system will require dedicated orientation to introduce the systems to the employees. This will need to be a well planned undertaking for information, disclosure and inquiry response. Skill development will also need to be provided to prepare the users of the new systems for the task the implementing of automated systems can cause unrest in a business setting so it is important that employee relations and communications be kept transparent making this the third human resource function to be affected as the MRP system is implemented. Two ways in which human resource managers should be prepared to implement this change successfully is to first be fully vested in the resource that is human capital. Human resource managers should be prepared to identify those individuals who have the skill set to complete the transition for the prescribed tasks by clearly stating the task, its objectives and setting realistic goals and attainment periods. Secondly, human resource managers are to make sure the employees progress matches the goals that have been set forth. This is performance management and is critical in a transitional period. Determine three (3) human resource skills that would be important for success in leveraging the new MRP system. An undertaking of the magnitude of the MRP transition will require the use of many human resource management skills. The most important of these skills is the ability to effectively communicate. This includes written communication skills, oral communication skills and both verbal and non verbal skills and active listening can be included here as well. Critical thinking will be needed to make decisions for situations that may arise during the transition as well. Lastly, a strong sense of judgment and decision making abilities will be required. There will no doubt be times human resource managers may be called upon to make instant decisions or implement changes in an effort to complete the transition as complex issues arise. These times will require an aggressive approach to meet the quality and standards of the business. Based on the planned growth of the organization, predict three (3) factors that might impact the organization’s ability to hire new employees that possess the technical skills needed to perform a job. One factor that may have an impact the organizations ability to hire new employees that possess the desired technical skills for the performance of a job is initially recognizing the need to hire or promote a current vacancy. A second factor is determining the relevance of the current job description and whether it is in full alignment with the now automated position. This might require a simple review of the current job analysis paying close attention to the level of skill required for completing the task. Finally, a clear identification of the duties and responsibilities should be presented in order to solicit an eligible workforce. . References Essentials of human resource management. S. Tyson. Elsevier. 2008. 464. Human resource management: contemporary approach. Textbook. J. Beardwell, T. Claydon. Pearson. 2010. 710 p. Whitehill. A. M. Japanese management: tradition and transition. Publisher, Routledge, 1991.

The Pardoner as Symbol in Geoffrey Chaucer’s Canterbury Tales Essay

The Pardoner as Symbol for the Pilgrims’ Unattainable Goals in Geoffrey Chaucer’s The Canterbury Tales Geoffrey Chaucer’s work, The Canterbury Tales, paints a portrait of medieval life through the voices and stories of a wide variety of speakers. The people on the Pilgrimage tell their stories for a wide range of reasons. Each Tale is told in order to accomplish two things. The Tales provoke their audience as much as they are a kind of self-reflection. These reactions range from humor, to extreme anger, to open admiration. Each story is symbolic for a meaning above the actual plot of the narrative itself. The theme of social and moral balance is one theme which ties every character and Tale together. The character of the Pardoner exemplifies this ideal. By embodying imagery of balance in his character and in his story, the Pardoner becomes a symbol for the Pilgrims’ unattainable goal of spiritual and moral balance. All the characters in The Canterbury Tales are on a pilgrimage. Their physical journey takes them to the cathedral at Canterbury, to visit the shrine of a former archbishop, Thomas a Becket. When their stories are looked at allegorically, the pilgrimage takes on a new meaning. Beyond a physical journey, these Pilgrims engage their minds and thoughts upon a symbolic journey. The subjects of their stories vary widely, but common to all is the desire for self-knowledge and understanding. The Knight’s Tale, with its emphasis on courtly love and chivalric ideals, is a portrayal of the changes happening within the higher classes of medieval English society. The drunken Miller shows his anger towards the aristocracy by telling a parody of the Knight’s Tale. The Pardoner’s Tale tells the story of three young men who wa... ...omes a way of reconciling the unbalanced portions of human experience in order to promote growth in the face of sin and death. Works Cited and Consulted Ames, Ruth M. God’s Plenty Chaucer’s Christian Humanism. Loyola University Press: Chicago, 1984. Chaucer, Geoffrey. "The Pardoner’s Tale." The Canterbury Tales: Nine Tales and the General Prologue. Ed. V.A. Kolve. New York: W. W. Norton & Company, 1989. Colby, Elbridge. Chaucer’s Christian Morality. The Bruce Publishing Company: Milwaukee, 1936. Ellis, Roger. Patterns of Religious Narrative in the Canterbury Tales. Banes & Noble: Totowa, 1986. Patterson, Lee. "Redemption in Chaucer's Pardoner’s Tale.† Journal of Medieval and Early Modern Studies. Durham; Fall 2001. 507-560 Reiff, Raychel Haugrud. â€Å"Chaucer’s The Pardoner’s Tale.† The Explicator. Washington, Summer 1999. 855-58

Telecity Group Plc Financal Statement Analysis

Submitted in fulfillment of assignment 1 of Financial and Management Accounting course Telecity Group plc Background Founded in 1998 with the establishing of the first data centre in Manchester, Telecity Group plc is operating a carrier-neutral data centre in Europe to support digital economy. It is a combination of TeleCity Limited, Redbus Interhouse Limited and Globix Holdings (UK) Limited. As a leading provider of data centre services, Telecity Group plc is listed in London Stock Exchange.In the meanwhile, it is is a constituent of the FTSE 250, FTSE techMARK 100 and FTSE4 Good indices. Driven by the rapidly increasing of digital economy, Telecity Group has been targeting to build secure, resilient and highly-connected colocation environments for the IT and telecoms equipment, to which customers can outsource their telecoms, web and IT infrastructures. For this purpose, Telecity Goup has launched the demand-driven data expansion programme, which is expanding its data center capaci ty through Europe.This European-based programme is expected to increase customer power capacity, which will in turn bust company economic of scale. Furthermore, as an Information Technology Company, Telecity Group has been highly relying on high and new technology to attract new customers and increase profits. Thus, much effort has been put into company’s ability to innovate new products and services in terms of data accessibility, security and specialty. Focusing on evaluating the implementation of its growth strategy, this paper will analyse it is financial statement base on the basic financial ratios.Ratios Analysis Introduction This section will evaluate Telecity Group plc’s financial ratios in detail. Other than looking at the past and present performance trends of the Group, this essay will also discover the company’s financial performance in comparison to Datacenter industry overall. Consequently, company management team will be able to determine the shor t term forecast of future performance. Furthermore, the analysis in this section can give guidance to investors by providing data and giving realistic view of Telecity Group’s inancial position and comparison to the industry. Profitability Ratios Given the important role profit plays as financing both dividends to shareholders and retained earnings, it is the main measure of financial performance. Figure 1 Profitability Ratios (GPM- Gross profit margin, OPM- Operational profit margin) As can be seen from figure 2, the gross profit was dramatically increased from 52% to 56 % through year 2010, and there was impressively improvement for year 2011.This can be explained by company’s successfully implementation of its growth strategy. On one side, driven by the high demanding of digital economy, the company has been focusing on increasing earnings by expanding data centre capacity and adopting new technology. On the other hand, along with the growth there is high cost. Howe ver, the even higher revenue growth still made the growth of gross profit margin. Operation profit was slightly decrease in year 2011, which implies high administrative costs in 2011. This is mainly because of a total amount of ? ,510,000 provisions respect of certain leases and the acquisition with Data Electronics and UK Grid, the costs of which were accounted in operational exceptional items in consolidated income statement. Figure 2 Profitability Ratios (PreTPM- Pre-tax profit margin, PostTPM- Post-tax profit margin) The pre-tax profit margin has also significantly improved from near 23. 5 % to about 25 % in 2011. One of reasons of this improvement is the gains on foreign exchange. The most important reason should be the write off of costs incurred on refinancing, which was an ? 00m five-year financing agreement with Barclays, HSBC, Lloyds Banking Group and RBS from last year. Unlike PreTMP, post-tax profit margin has dropped impressively to about 17. 6 %. This may be mainly bec ause of the dramatically increment in both current tax and deferred tax. Figure 3 Profitability Ratios (ROCE- Returns on capital employed, ROE- Returns on equity) Figure 3 shows that The Telecity Group’s average ROE is comparable to industry ratio which is 7. 1% up to year 2010. However, in terms of growth, the trend is dramatically going down from 2009, which is despite the fact that both total equity and profit after tax have been improved.However, the growth of profit was not in pace with the equity. In fact, this makes sense when take into account the company’s expansion strategy, which has been being successfully implemented by setting up new data centres across Europe. A big money has been invested in this expansion program, which in turn provided the company high potential turn-over. In general, financial analysts consider return on equity ratios in the 15-20% range as representing attractive levels of investment quality. In this sense, the company’s perf ormance is healthy with regards to efficiency of profitability.ROCE is one of Telecity Group key performance indicator, which is added to evaluate company’s strategy of focusing earnings return from investment. ROCE was decreased during year 2011, which was due to the company’s capacity expansion programme and acquisitions’ effect. Even though, the company’s performance in terms of generating returns is healthy in comparison with industry average rate at about 8%. Liquidity Rations Liquidity ratios are to measure a company's ability to pay off its short-term financial obligations (Atrill and McLaney, 2011).Figure 4 Liquidity Ratios In theory, the higher current ratio is better as it clearly identifies the company’s ability to pay off short debts fund its on-going operations. (Investpedia, 2009) In the case of Telecity Group, its average current ratio shows that the current assets are not able to cover its current liabilities. This is mainly because the company has invested a big money into company’s capacity expansion program and acquisition, which are holding most of company’s capital. However, the average rate is comparable to the industry as a whole at 0. 8. Trade receivable days are healthy between 25 and 40 days over the year from 2009 to 2011, there is even a decrease from 40 days to 35 days in year 2011. This is due to the demanding digital economy market. Financial Gearing Financial gearing happens when business is financed in a way of borrowing (Atrill and McLaney, 2011). The analysis of gearing ratios is to evaluate the business’s level of gearing, which is the key factor of assessing risk. Figure 5 Gearing Rations (D/E- Debts to equity, ND/E- Net debt to equity)Figure 5 shows that gross debt to equity has increased from about 30% to over 60% in year 2011 after a slightly decreasing in year 2010, which indicates Telecity Group is highly geared in 2011. This is because the significantly increase of non-current borrowing for company’s capacity expansion program and the two acquisitions. Net debt to equity is concerned with company cash to repay the borrowings. It has impressively increased to more than 60% as well demonstrating that risk exists at Telecity Group’s failure. Figure 6 Gearing Ratios (IC- Interest covre, NIC- Net interest cover) Interest cover ratio measures the amount of operating profit available to cover interest payable(Atrill and McLaney, 2011)†. As can be seen from figure 6, gross interest cover has fallen from 11 % to 10. 4 % in 2011. In terms of net interest cover which takes into account finance income, the cover ratios were slightly increased. Overall, the figures are showing that Telecity Group has the strong ability to service its debt. Cash flow analysis CFPS is concerned with the company ability of generating cash. Therefore, it is commonly referred by analysts for more accurate measure of a company's financial situation.Figure 7 Cash flow ratios (EPS- Earnings per share) The CFPS has increased from 37 pence in 2009 to 60 pence in 2011. The EPS is averagely higher then CFPS as we would commonly expected. Both EPS and CFPS have increased over the two years. The main reasons for the increase and the difference between CFPS and EP as follows: 1. Movement in foreigner exchange 2. Movement in trade receivables and trade payables 3. Depreciation charge 4. Cost of exceptional items To sum up, the net cash flow from operating activities has significantly improved by 25 % to over ? 120million. Over ? 00 million was spent on investment activities, which include capacity expansion program and acquisition activities. Investment analysis â€Å"Investment ratios are designed to help shareholder to assess the returns on their investment† (Atrill and McLaney, 2011). Earnings per share have risen from 19p to 21p in 2011, which is basically because of the increasing profit margin over the year. Conclusion As can be s een from above, the Telecity Group plc has gone through a stable healthy financial year with regards the implementation of its growth strategy. Telecity Group’s profitability stayed stable and healthy in the near two years.The low profit increment was due to the company’s expansion and acquisition strategy. Given the fact that data centre services is demanding in digital economy, Teleicty Group’s successfully expansion and acquisition will in turn make big returns. Liquidity is poor in terms of ability to cover its current liabilities. However, given the industry ratio being 0. 58, it is comparable healthy in the market. Furthermore, the short trade receivable days imply the high market demands in the data centre industry. Company’s gearing has risen to extremely high level due to its growth strategy.From investor’s perspective, there would be risk of investing in the case of company’s failure. However, take into the consideration of the cha racters of data centre industry, which are demanding the high capacity, connectivity and flexible services, Telecity group are in no way to failure as it has achieved successful implementation of its business across Europe and gained the potential of attracting new contract with exiting as well as new customers. Overall, the Telecity has been seeking the best practise within the data centre industry as a leading provider of premium carrier-neutral data centres.As the result of its successful capacity expansion and acquisitions, the further high turnover is inevitably. Appendix 1 Profitability| Gross Profit Margin| =| Gross Profit/Revenue%| ? | ? | 2009| =| 88,727| /| 169,383| %| =| 52. 4%| 2010| =| 109,773| /| 196,397| %| =| 55. 9%| 2011| =| 134,701| /| 239,818| %| =| 56. 2%| ?| Operating Profit Margin| =| Operating profit/Revenue%| | ? | 2009| ? | 39,102| /| 169,383| %| =| 23. 1%| 2010| =| 55,173| /| 196,397| %| =| 28. 1%| 2011| =| 65,359| /| 239,818| %| =| 27. 3%| ?| Pre-tax profi t Margin| =| Profit before tax/Revenue%| ? | ? | 2009| =| 38120| /| 169,383| %| =| 22. %| 2010| =| 45,941| /| 196,397| %| =| 23. 4%| 2011| =| 59,438| /| 239,818| %| =| 24. 8%| ?| ? | ? | ? | ? | ? | ? | ? | Post-tax profit Margin| =| Profit after tax/Revenue%? | ? | 2009| =| 34722| /| 169,383| %| =| 20. 5%| 2010| =| 38,031| /| 196,397| %| =| 19. 4%| 2011| =| 42,641| /| 239,818| %| =| 17. 8%| | Return on Capital Employed| =| Operating Profit/Total Capital employed| ? | ? | 2009| =| 39,102| /| (80,467+218,931)| %| =| 13. 1%| 2010| =| 55,173| /| (80654+257,545)| %| =| 16. 3%| 2011| =| 65,359| /| (183,451+298,027)| %| =| 13. 6%| | Return on Equity| =| Profit after Tax| /| Equity| %| ? ? | 2009| =| 34722| /| 218,931| %| =| 15. 9%| 2010| =| 38,031| /| 257,545| %| =| 14. 8%| 2011| =| 42,641| /| 298,027| %| =| 14. 3%| Liquidity| Current Ratio| =| current Assets/Current Liabilities | 2009| =| 51,623| /| 82,961| =| 0. 6 | ? | ? | 2010| =| 46,501| /| 82,474| =| 0. 6 | ? | ? | 2011| =| 48,398| /| 103,283| =| 0. 5 | ? | ? | ?| Trade payable days| =| Trade payables/Cost of Revenue*365| 2009| =| 47,089| /| 80,656| *| 365| =| 213days| 2010| =| 47,085| /| 86,624| *| 365| =| 198days | 2011| =| 57,935| /| 105,117| *| 365| =| 201days | ?| Trade receivable days| =| Trade receivable /Revenue? | 009| =| (19,483-6,975)| /| 169,383| *| 365| =| 27days| 2010| =| (22,139-746)| /| 196,397| *| 365| =| 40days| 2011| =| (26,365-3,560)| /| 239,818| *| 365| =| 35days| Gearing| Debt to equity| =| Non-current borrowings/Equity%| 2009| =| 80,467| /| 218,931| %| =| 36. 8%| 2010| =| 80,654| /| 257,545| %| =| 31. 3%| 2011| =| 183,451| /| 298,027| %| =| 61. 6%| ?| Net debt to equity| =| Borrowings less cash/Total Equity%? | 2009| =| (80,467-32,140)| /| 218,931| %| =| 22. 1%| 2010| =| (80,654-24,362)| /| 257,545| %| =| 21. 9%| 2011| =| (183,451-22,033)| /| 298,027| %| =| 54. 2%| | Interest Cover| =| Operating profit/Interest expense ? 2009| =| 39,102| /| 3788| =| 10. 3| ? | 2010| =| 55,173| /| 5,017| =| 11| ? | 2011| =| 65,359| /| 6,300| =| 10. 4| ? | ?| ? | ? | ? | ? | ? | ? | ? | Net Interest cover| =| Operating profit/Net Interest expense| *Net interest expense=Finance expense-interest? | 2009| =| 39,102| /| (3788-117)| =| 10. 7| ? | 2010| =| 55,173| /| (5017-11)| =| 11. 0 | ? | 2011| ? | 65,359| /| (6300-103)| =| 10. 5 | ? | Cash Flow| Cash flow per share| =| Net cash flow from operating activities/Number of equity share issued| 2009| =| 74,017| /| 198,092| =| 0. 37365| =| 37. 4p| 2010| =| 96,380| /| 198,092| =| 0. 86542| =| 48. 7p| 2011| =| 120,554| /| 198,892| =| 0. 606128| =| 60. 6p| Investment| Earnings Per Share| ? | ? | 2010| =| 19. 0p| 2011| =| 21. 1p| References Atrill, P. and McLaney,P. (2011) Accounting and Finance for Non-Specialists. 7th. ed. Essex: Pearson Education Limited. Telecity Group plc Annual report and accounts 2011 Data centres at the heart of the digital economy, 2011 TelecityGroup. Telecity Group plc Annual report and accounts 2010 Data centres at t he heart of the digital economy, 2010 TelecityGroup. http://www. investopedia. com/terms/c/currentratio. asp, Investopedia.

A Study on How Contents can be distributed through

With these technologies, there is a greater opportunity for students to participate and collaborate with each other. Aside from its portability mobile devices such as smartness and tablets are more reasonably priced than desktops and laptops. Mobile devices are different from laptop or desktop computers. Mobile devices are small, portable and compact. They can often fit In a pocket or purse. Unlike laptop computers, which are expensive and heavy, mobile devices are relatively low cost, lightweight, and some work a very long mime on a charge or a couple of standard disposable or rechargeable batteries.Mobile devices are also the easiest method of accessing the internet. Most mobile devices are wife ready and can easily connect to any wife routers available in the area. Many mobile devices can, in effect, be â€Å"filled up† with hours upon hours of training and require no connection to a network, wireless or otherwise, until the time comes to replace old training content with f resh content, or to upload the results of assessments to a learning management system capable of tracking mobile learners.In many training situations, the learning experience for the student is largely unaffected by the way the mobile device accesses Information, wireless or otherwise. Rather, what differentiates m-learning from learning Is the nature of the mobile device Itself (Hanukkah & Prelacy 2003). In communication theory, the researcher wants to focus on the elements that can Influence the quality of the message through different kind of media.There are two major aspects that can affect the message; the physical delivery of the content such as network or phone lines and the impression of the message (Miracle, 2005) Architectural Design Extensible Markup Language (XML) coded-data can be converted into other structured formats in a common architecture for multi-channel delivery systems for m-learning such as Extensible HyperText Markup Language (XHTML), Synchronized Multimedia Integration Language (SMILE), Portable Document Format (PDF), etc. XML coded-data Is adapted to the capabilities of the requesting device via appropriate transformation processes.Thus such a model of multi channel delivery systems enables the adaptation of learning content to device, desired level of details of intent and semantic aspects. The model proves some remarkable advantages. Definition (DAD). The XML approach allows the definition of transformation processes (e. G. Using the XML transformation language XSLT, SOLO, or the XML query language Query). Such transformations enable easy adaptation of learning content to given requirements. Transformation processes enable real-time delivery as well as delivery of online content.Real-time delivery is used for online access to the content, where a quick adaptation to learners' requirements is requested. Most experts still prefer eating on a printed material because researches show that learning online significantly reduces learning efficiency and speeds up fatigues of the learners. That is, when the online content are the traditional printed scripts. Nowadays, there are already available educational APS and widgets that can be utilize by the students. These APS and widgets are interactive in nature with potential animations, video and audio.Display Lectures in the Mobile The researcher's approach in transforming the existing workstation-based display lectures to mobile devices is based on using an open generic specification language. Given the multimedia content of online lectures, SMILE 2. 0 was used. It is an XML based language for describing rich time-based multimedia content (WAC 2001). By building a converter from the current online lectures to SMILE the researcher was able to: (1) make use of the current set of software tools for generating online lecture scripts and related medias; (2) produce output that can be delivered to any device that supports a SMILE 2. Player; (3) potentially integrate materials from other sources, such as Microsoft Powering, Macromedia Flash, etc In contrast to the display structures in the mobile that require a workstation or laptop, an m-learning lecture is executed as a SMILE script via a SMILE. O player running on a smartened device. The script â€Å"choreographs† the presentation of full screen slides and their animated overlays (stored in GIF, JEEP or BUMP formats) with music and viceroy (stored in either MPH or WAVE formats).Control of the lecture presentation is handled via a set of small iconic buttons in a narrow â€Å"bar† at the top of the display. The navigation buttons currently available are: â€Å"move forward a slide†, â€Å"move back a slide†, â€Å"play the rent slide†, and â€Å"go to the slide index†. Additionally, a search system runs in parallel with the Pocket SMILE player and enables a user to search for text occurrences in the viceroy. The search system returns references to the slides, a nd animation sequences within the slides, where the queried text occurs (Smitten & Crimson, 2007).Figure 1: The lectures display in mobile system architecture Figure 1 shows that lectures are converted taking as input the original script files with the different medial elements such as images, audio, video, and texts The converter automatically detects and extracts slide titles and includes them in a slide index file; this is used to provide a â€Å"table of contents† for that lecture. The transcript of the viceroy text is scanned to create an index of terms for the search system; in building the index the converter removes punctuation marks, removes some stop words, and then applies stemming.The original script file is then converted to a Compatibles script file suitable for display on a handheld computer. During this process, the slide and images are rotated and the audio files converted to MPH from the original uncompressed BIFF format. The MPH files require about one eigh th of the storage is about half the time it takes to present in the lecture theatre (with no audience participation). A live lecture that fills a one (1) hour lecture slot, occupies about 12 megabytes of handheld storage (Shares, 2007).Multiplicand service: the proposed system The proposed system illustrates how content can be distributed through a multi channel service. A channel is defined as an architecture that can carry content to a device through specific interaction software. Following channels have been investigated in this discussion [8, 9, 10]: Mobile phones using the WOMB markup engage ; Laptops using the HTML markup language ; tablets using the SMILE markup language the application description for system illustrates in figure (2), the access to the application is made by two stages, client and proxy, each one with different functionalities.The researcher made assumptions and limitations. The research does not focus on the XML vocabulary used to store the content and the storage architecture. It does not focus on design and layout of the web page, but the underlying technology. Also, the multiplicand service has support for browsers that handle the following markup engages such as HTML, SMILE and WOMB. The researcher assumes that the Quality of Service (So) is ideal, in order to reach device adaptation, it is needed to build interface related ontology, and the ontology based automatic adaptation is discussed.The client can be PDA or PC, and the server can distinguish the different kinds of access devices. With the content control technology such as C/UP protocol, the server gets the device and browser features and returns back the proper interface presentation. Experimental Test for Multiplicand System On the client side, three types of wireless devices were used. First is the Samsung galaxy ace smart phone. It uses smart telecoms service that provides a maximum 13 Kbps transfer rate. The second one is Macomb pro laptop core 17 with 2. 2 GHz process or, 8 KGB RAM a 802. Leg compatible wireless card to connect to the access point in the lab. The connection rate was at 11 Mbps. This is considered to be a high end device. The third one is the Samsung galaxy tab and uses the same network adaptor and network connection as the laptop but with less computation power and memory. The proxy server is programmed and runs as a workstation. The proxy code includes several modules as a normal proxy server does. They are a server side module, responsible for setting up a connection with the web server; a client side module, in charge of the connection with clients; a cache management module; and a BPML parser.The web server used is Google. Com . The HTML page of Google. Com is less than k and rarely change, as in figure (2) above, three cases are designed to download a portion of the web page to the client, which is about kick size. In the remote case the page is downloaded from the origin site. The client sends out a quest, then the proxy re lays the request to the origin site, having received the client, the pages of the web sites were transferred on to the proxy server's local disk, and inserted some pairs of tags into the origin pages.Upon the user's request, the parts marked with are extracted and sent back to the client, and the cached case, an extracted copy of the web site, is transferred on to the proxy. When the user's request arrived, the copy was sent out immediately. Figure (3) shows the total time measured between the user's sending out the request and receiving the desired page. The performances of cached and extracted cases are very similar, whereas the remote case has two or three orders of magnitude of larger retrieving time. Each node represents the average time collected from 7 runs in the day of the test.According to the experimental results, the average time to process a cache hit is about ms, to fragment a k Google. Com home page is about ms, and to download it from the web is approximately mass. T he mass is due its relatively long expiration time, which results from pages downloaded from nearby proxy servers. The first observation is that to fragment a page on the local cache server is such faster than retrieving it. Conclusion The primary focus of this research is to find out the threshold of network speed that can significantly offset the benefits of our approaches on a wireless network based on our experiments.The successful implementation of programs in this research is to build learning content and distribute it through multinational to different users, those programs were tested successfully in transmission and reception of educational contents, the use of handheld devices can provide new opportunities for learning and communicating in local environment. In comparison with local developing steps towards m learning using local applications may consider as a step forward.Live video is one of the most challenging media type, today, wired devices can provide a reasonable q uality but with the presence of video converters, mobile devices can also provide quality video lectures already. The different combinations of media types require more of the underlying networks; such combinations will probably have diverse requirements to delay, bandwidth, and Jitter for maximum performance. Because of different device capabilities, an adaptation of the content ND the presentation is needed before it can be presented to the user.