Report on the Religious Life of Planet Earth Essay - 2

Report on the Religious Life of Planet Earth - Essay Example These include the religion of Islam which was revealed by the prophet Muhammad and its adherents are spread all over the world such as in the Middle Eastern countries (Swatos & Kivisto, 998). Second, the religion of Christianity is notably the largest faith and has its teachings firmly grounded in the Bible. Evidently, it has approximately over 2 billion followers in the entire. Buddhism is equally another famous religion which teaches the adherents on the best way of living in accordance to Siddharta Gautama (Swatos & Kivisto, 998). Hinduism is a religion in which the faithful have their ideas firmly founded on Indian religious beliefs. The Candomble religion represents an African driven belief system of religion that traces its origins and followers in Brazil. On the other hand, Taoism connotes ancient religious, philosophical tradition that has its belief founded in Chinese worldview. There are equally contemporary and growing religions such as the Bahai religion. The aforemention ed religions are just but a sample of the many religions in the Earth. Their existence and adherents that subscribe to the religions offer part of the proof of the religious nature of man on Earth. The belief in the existence of supernatural beings is a foundational precinct in the belief system of religious people. To this end, they acknowledge the existence of supernatural beings such as gods, spirits or a supreme God. Evidently, the belief in supernatural beings offers a connection to the existence and experiences of humans. For example, among Christians they believe in a supernatural being of God who is composed of three elements. That is, The Holy Spirit, God the Father and God the Son. In addition, they believe in Jesus Christ as the Son of God. On the other hand, the Islamic adherents believe in Allah as a supernatural being and in Muhammad as his prophet. The Hindus on their part believe in the existence of 330 million gods but in one supreme ultimate god known as the Brahman. Contemporary religions such as Bahai express their faith in Bahaullah as the reincarnation or

Providing visual support Essay Example for Free

Providing visual support Essay Nancy is 24 year old women and a house wife by profession. She is disabled by birth and totally dependant on wheelchair. She stays with her husband, who is software professional and busy most of the time. Being a housewife, Nancy has vey little technology knowledge and finds it difficult to use technology spontaneously. Nancy doesn’t want her disability to become her weakness and wants to work like a normal housewife, like cooking for her husband, washing utensils etc. She wants a kitchen which is universally designed and where she should be able to work effectively like a normal person with ease of use and learning being her first priority. How should an interior designer design a universally designed kitchen keeping in mind people like Nancy? †¢ Making the height of the kitchen cabinet, Cook top, Microwave stand accessible by wheelchair. †¢ Having an adjustable-height cabinets, can help all users to use them effectively. Also customizable design which can be changed based on user preferences also makes design effective and more usable. †¢ Having a removable sink and drying rack will give sufficient space for food preparation. This can again be re-fitted as and when required. Thus giving flexibility to people like Nancy or old aged people, who can’t stand and cook. †¢ Foldable cabinet doors under cooktop, providing sufficient knee space. †¢ Providing visual support can also help users to use kitchen more easily and effectively. †¢ Voice based support in kitchen can also be a good idea, thus making design accessible for people with low vision. †¢ Automated dishwasher or microwave system can help them easily placing dish without much effort. Let’s see some examples of universally designed kitchens Persona 3. He is a retired professional and stays alone in his 2 bedroom apartment which is on the 10th floor. He finds it difficult to walk and climb stairs and also have sight problem. Rodney has very little technology knowledge and finds it difficult to remember things, due to his growing age. He depends on electronic wheelchair most of the time. He needs an elevator system in his apartment which can accommodate his wheelchair also, making his life easy at this age. How can we make a universally designed elevator? †¢ Increasing the width of the elevator hence giving ample space to use wheelchairs and thus making it approachable †¢ Big display screen, which displays the floor details big and clear, thus accommodating people like Rodney to use it with ease †¢ Voice based support system, which informs the user which floor the user is in, can also help the disabled user to use them effectively. Let’s see example of a universally designed elevator Conclusion: Irrespective of age, ability or disability and situations, every has the right to effectively use any products or services, hence designers should always be conscious about this fact and implement their design ideas to serve one and everyone. This is what universal design means. Bibliography http://idea.ap.buffalo.edu/ http://www. design. ncsu. edu/cud/about_ud/udprincipleshtmlformat. html#top Frascara J. , (1997), User-Centred Graphic Design: Mass Communication and Social Change, Taylor Francis, London

Compare And Contast Of Festival Between Bangladesh Tourism Essay

Compare And Contast Of Festival Between Bangladesh Tourism Essay Festival is an event that generally staged by a local community. There is a lot of festival in the world. There are many different festivals and also there are many similar festivals in the world. All of the country has different festival and they observe in different ways. There are many kinds of festival in the world. Historical festival, Social festival. Arts festival, New Year festival, cultural festival, film festival. Music festival. Food festival, folk festival etc. 2. Etymology of festivals: the word festival comes from English word fest, French word festivals, Latin word festivals. After 1580 it was recoded as noun. Before it was used as adjective. In this time it the word feste come form Middle English, from middle French, from Latin. 3. Countries of choice: to compare and contest of festival I have chosen two countries. Among these countries there are many festival observed every year. From these I have chosen two festivals to compare and contest. 5.1 Caribana festival in Canada: Caribana festivals come from Caribbean culture and history which is held in the summer across the city of Toronto, Ontario in Canada. Every year hundreds of thousand visitors from around the world the world come to the Torontos lakeshore. It is the largest festival in the North America. It takes place about three weeks. In this time there held a different kind of event take place. Music festive, folk festive, and many others takes place there in the festival. 5.2 History of caribana festival of Canada: caribana was annually observed from 1967 in Toronto. It is a gift from West Indian community of canards. In the before years the main festival events organised by a nonprofits organisation of Toronto which name was Caribbean cultural committee (CCC). It was establish by the Caribbean organiser living in Canada. In 2006 this origination fall in financial crisis so they fail to arrange this festival at the end Toronto government give financial aid to run this festival from this it named Toronto Caribbean carnival (caribana) festival. 5.3 Events of caribana festival of Canada: the festival start with a massive parade. It took place in the first weekend of August. In this time a dancer called mas player along with live caribana music start from big speakers from 18 wheeler trucks. Calypso Tents Music Series is one of the most attractive events. Story telling is favourite event of this function. Art exhibition held in Royal Ontario museum on July 23 August 15th. Hundred of works shone there. Mainly African-Canadian artists work. Scotia bank Caribana Gala takes place in liberty Grand on July 23rd. an event of arts and festival. King and queen show is another important event of the caribana festival. It held on July 29th in the Lamport Stadium. Another thrilling event is Pan Alive. In this event musical event are shown held on July 30t h. caribana food festival is an exciting new event takes place in the Ontario place on August 1st . There is another programme held in the Ontatia place which is De Scotia bank cariban a Lime where you can take food, watch dance and enjoy live music at the same time. 6.1 Poyela Boishak festival of Bangladesh: poyela boishak is the first day of Bangla calendar. This calendar is followed by the Bangladesh, Assam, west Bangla, and Tripura. This festival is celebrated 14 April of every year. Main festival held in Dhaka the capital city of Bangladesh. About one million people attend this programme. In this day all stage of people attend this festival. In this day Dhaka become festival looks. All roads become colourful. People were colourful dresses in these days. Various types of placates, banners, festoon and many kind of colourful toron are displayed. Government declare holiday in this day. In this day different cultural programme are arranged. A lot of processions are getting out in this day. In this day a lot of fair arranged across the country. 6.2 History of poyela boishak: Hindu Vedic solar calendar is nearly to the Bangla calendar. The Bangla year commences in mid-April of the Gregorian year. At time of moghals period calendar are count for harvest with hijri year. But farmer cannot count this time. Thats why Emperor Akbar ordered to reform the calendar. After this order the famous astronomer Fatehullah Shirazi reformed the Bangla New Year based on Hijri Hindu solar calendars. This New Year (fasli san) thats mean agricultural year first introduce in the 10/11 march on 1584. In this time landlords are arranged different kinds of fair to celebrate this day. In this day Bangali traders open new account book called halkhata in this day traders finish all due with his customers and give them especial sweet. . 6.3 Celebration of poyela boishak: This day are celebrating two ways in the country. One in rural area and another is cities area. In rural area people were new cloths and they keep their home net and clean. In the cities people celebrate this day difference way from rural area. In the cities people observed this day by elaborate programme, Especially in Dhaka. Various kinds of agricultural products, cosmetics, toys, traditional food are sold in the boshakhi fair. This fair provides entertainment, by staging jatra (traditional plays), jari gan, sari gan, murshidi song, bual, arfoti song. Many stage dramas are shone in this day especially Yusuf-Zulekha Radhe- kisno. Events, kite flying in the Dhaka, in the village games are bullfights, flying pigeons, boat racing. In the cities people get up in the morning and ware especial cloths, young women were white saris with read edge, ful(flowers) of their head and, Man were Panjabi(shirt) and lungi (long skirt). In the morning Cities people eat pant-bath (rich with water) with fried hilsha fish. A lot of people gather under the banyan tree at Ramna Park. In this place famous song à  Ã‚ ¦Ã‚ Ãƒ  Ã‚ ¦Ã‚ ¸Ãƒ  Ã¢â‚¬ ¹, à  Ã‚ ¦Ã‚ ¹Ãƒ  Ã¢â‚¬ ¡ à  Ã‚ ¦Ã‚ ¬Ãƒ  Ã‹â€ Ãƒ  Ã‚ ¦Ã‚ ¶Ãƒ  Ã‚ ¦Ã‚ ¾Ãƒ  Ã‚ ¦-, à  Ã‚ ¦Ã‚ Ãƒ  Ã‚ ¦Ã‚ ¸Ãƒ  Ã¢â‚¬ ¹ à  Ã‚ ¦Ã‚ Ãƒ  Ã‚ ¦Ã‚ ¸Ãƒ  Ã¢â‚¬ ¹ (come, o boishakh, come, come) sing to welcoming New Year. Social cultural organization take out procession and parade around the town, university of Dhaka also take out another procession into the campus, news paper give out especial addition, radio, television broadcast live this function. . 7. Significance: now I will describe about the significance of these festival. 7.1 Significance of caribana festival of Canada: caribana is great festival for the Canada, by this festival Toronto get especial definition because a lot of people around the world come to attend this festival thats why it become familiar to all over the world. This festival is held not only Toronto but also Ontario, province, caribana, festival are also celebrate in the America. Immigrants from Trinidad and Tobago introduced this caribana festival. Now it is the third biggest Caribbean festival in the world. 7.2 Significance of poyela boishak: poyela boishak is now recognized as multicultural because many people around the world attend this programme. In this day all Bengali around the world together celebrated this programme thats why it become famous in the subcontinent, in the subcontinent about 30 core people speak in Bengali so poyela boishak is always a model festival for these huge amount of people. 8. Conclusion: festival is always important for every country, It familiar one countries culture and tradition to the worlds. In the festival people get recreation, there are different types of festival in Canada and Bangladesh. And there is also difference celebrating ways but both countries enjoy this festival with great festive look.

Good God Essay -- essays research papers

Good God When one walks through the streets of humanity, one must choose their destiny. Is it to believe in God, or to become conservative and choose not to believe? Well, the people of the world should all just creep within their minds, and choose not to follow the Messiah onto the deceptive fields of love. These people become sicken with doubt, and unleashing them are quite easy. But the world may never know, for the fools that are blinded with salvation still wander in oblivion. Objection number one is that, can one actually prove the â€Å"existence† of God? How can one experience divinity, without experiencing death first? No men on this earth can! Not the Pope, Saint Anselm, nor William Paley, who actually tired to prove the existence of God. William Paley once said , â€Å"If a man wandered upon a hill, and discovered a watch; who would question the fact, that the watch was created by a designer?† It's possible that the statement is true, but a watch can't be compared to a universe's creation. Paley would later say that the world must have a designer, meaning a God. The watch of coarse must of been created by a designer, but the world is totally different. It's more like a carpenter building a house or building. People can relate more to a building than a universe, cause it's possible that one can experience living within a house. It's not possible for anyone to live among the outside world, and think that God created everything. This only proves Paley's downfall, and ideas ... Good God Essay -- essays research papers Good God When one walks through the streets of humanity, one must choose their destiny. Is it to believe in God, or to become conservative and choose not to believe? Well, the people of the world should all just creep within their minds, and choose not to follow the Messiah onto the deceptive fields of love. These people become sicken with doubt, and unleashing them are quite easy. But the world may never know, for the fools that are blinded with salvation still wander in oblivion. Objection number one is that, can one actually prove the â€Å"existence† of God? How can one experience divinity, without experiencing death first? No men on this earth can! Not the Pope, Saint Anselm, nor William Paley, who actually tired to prove the existence of God. William Paley once said , â€Å"If a man wandered upon a hill, and discovered a watch; who would question the fact, that the watch was created by a designer?† It's possible that the statement is true, but a watch can't be compared to a universe's creation. Paley would later say that the world must have a designer, meaning a God. The watch of coarse must of been created by a designer, but the world is totally different. It's more like a carpenter building a house or building. People can relate more to a building than a universe, cause it's possible that one can experience living within a house. It's not possible for anyone to live among the outside world, and think that God created everything. This only proves Paley's downfall, and ideas ...

Child Labor Essay -- Essays Papers

Child Labor Child labor has been around for long time and it still exists in today's world. Thiskind of labor provides problems or difficulties in the economic world. Child labor is social problem with the rise of industrial production and capitalism. It appeared in earlier ages in agricultural societies when the children all around the world had to work along with 19th century, spreading to many countries. The problems started when many children, younger than ten years old, were employed by factories. In this paper I will address the issues and history of child labor, the child labor laws, and my suggestions or solutions to child labor problems. Child labor is defined as the employment of children under the age of physical maturity for long hours. Child labor is often used in societies where industries are being developed. The governments and international organization usually consider a person economically active if the person works on a regular basis. A child is a laborer if the child is economically active. The children are used because they are agile, efficient at many unskilled and semi skilled work, quick learners, unprotected and easy for adults to exploit. Historically, children working is nothing new, it was and still is often described for a family's survival. Many of these children are forced into the workforce to become beggars, farm hands and factory workers. These children are denied an education and normal childhood, some children are confined and beaten. Some are denied freedom of movement or the right to leave the workplace and go to their families. Some are abducted and forced to work. Human rights abuses in these practices are existing. There are approximately 250 milli... ...ause criminal is always going to be a criminal. My opinion is that there should be a trade restriction because I want to see some changes in these countries thatuse child labor and trade restrictions on them would be my best choice. Bibliography: 1. â€Å"Child Labor†, http://1rights.igc.org/projects/childlabor/ 2. â€Å"History Of Child Labor†, http://www.atchison.K12.ks.us/gifted/childlabor.html 3. UNICEF, â€Å"Child Protection†, http://www.unicef.org/protection/index_childlabour.html 4. Human Rights Watch, â€Å"Child Labor†, http://www.hrw.org/children/labor.html 5. â€Å"Child Labor Laws†, http://www.doli.state.mn.us/childlbr.html 6. â€Å"US Child Labor Law†, http://www.cofc.edu/~muellerr/childlabor.html 7. â€Å"Children In Factories†, http://www.globalmarch.org/factory-lab/indonesia.html 8. â€Å"Kaushik Basu†,

Pork Barrel Essay

I am an average teenager, but I am aware of what is happening in the country. One of the big problem that our country encounters today is CORRUPTION. â€Å"Pork Barrel† is the appropriation of government spending for localized projects secured solely or primarily to bring money to a representative’s district. The usage originated in American English. In election campaigns, the term is used in derogatory fashion to attack opponents. The corruption in our country is passed by generation to generation. If we don’t act now as an living individual the next generation would still suffer, just think our children’s future if we don’t speak out or act out now. Yes, we do pay taxes but whenever you see the road trails and the situation of the poverty? Would you be happy? Is it worth seeing?. As we respond to the call of the times, we can say that we are all heroes. We are a nation of heroes: resilient and staunch in the face of adversity, ready to fight against the evil that is the pork barrel system. We are not only commemorating our fallen heroes – we are all heroes in our own right, in our own little way. The real cause behind corruption is absence of a â€Å"respectable justice system†. Philippine justice is not credible, and most of the Filipino people are losing respect for it, because it cannot enforce the rule of law against prominent characters and powerful corrupt government officials. Philippine justice is â€Å"POLITICALLY ADULTERATED† which means that it is more dominated by politicians who consider themselves the superior elites of society at the expense of the rights of the common people. It’s safe to say that their Glory days are long gone. When mostly the outsiders think that Philippines today is a political instability, economic struggle, crime, and corruption that often come to mind. As a Filipino citizen would you be proud to hear that? I think the answer is â€Å"NO†. When political leaders lie, cheat and steal, when public offices become public curse especially in terms of graft and corruption, when public funds go to private pockets, then we begin to realize how cruel and disgrace this act have done to our country. Because the politicians, are the most notorious abusers of the law where they feel they can simply steal the bounty of the people and cannot be made accountable for their wrongful acts. A changing nation?. Maybe changing for the worse, bribery, corruption, and plundering leaders. The trouble in our country is uncontrollable corruption and greed in the highest level we can imagine, but still we love our very own country Philippines. I c ould tell it’s corruption has become â€Å"a humanitarian crisis† and scandals increasingly to nominate the news. That’s why nowadays foreigners and citizens alike say that our country has the most corrupt leadership. The worsening action of corruption has eaten the right of every citizen to freedom, good governance, less poverty, having decent life and most of all having your dignity, purity, and clean conscience. Corruption is a serious obstacle to the social and economic status of the country. The biggest losers are the citizens or the Filipino people. In effect- the end users are made to pay for overpriced goods and services that are made with the low-quality or substandard goods and services being catered in our country. It is our right to demand real change, action and improvement from those who take our money from and spend it in our name. We have the right to stand in our own two feet for our own sake to see the real Freud. Sadly the corruption is not limited to just politicians and policemen. Everyone seems motivated by pure greed in the dog-eat-dog culture that has taken hold in the country. Let’s give thanks to the Philippine justice system that they can control at will. Corruption is the gravest threat in our country. Political Donations has a big part in corruption as you can see, some people the donation being given during campaign in order to gain the vote, are you one of them? I hope not. The concentration of the small group of elite families, seen in combination with political donations, gives these families with undue advantage and this had led to concerns as to their undue  influence on both Philippine politics and business life.

Multiple Regression Analysis

Multiple regression analysis was used to measure the relationship between the cost of equity capital and the independent and control variables. It was found that the cost of equity capital is relatively lower when the index of CSR disclosure is higher, reason being immense CSR implementation minimizes the general risk of a company. It was concluded that CSR disclosure in the company's annual reports reduces the cost of capital by reducing information asymmetry and subsequently reducing company's risk which benefits both the investors and speculators. According to Baimukhamedova and Luchaninova (2017) who examined the relationship between corporate disclosure and cost of equity capital on a sample of 37 largest and most liquid firms listed at Kazakhstan Stock Exchange for period 2008 to 2014, the study used multiple linear regression models. The findings indicated that firms with higher level of financial transparency are associated with significantly lower cost of equity capital. The results shown that firm on the Kazakhstan market reduce their cost of equity capital by increasing the level of their voluntary corporate disclosure. Moreover Stanwick (1998) studied the relationship between corporate disclosure and organizational size, financial performance and environmental performance. The objective of the study was to examine the relationship between social performance of the organization and the environmental performance of the organization. Data was collected from 1987 to 1992 and descriptive design was used. Corporate reputation index was constructed. The findings were that social performance was indeed impacted by the size of the firm, the financial performance of the firm and amount of pollution emissions released by the firms. 2.3.3 Corporate Social Responsibility Voluntary Disclosure and the Cost of Equity CapitalA study by Hossain and Hammami (2009) purported that financial results released are the foundation of an organization's budget and performances. The analysis involves comparing a firms performance with that of the others firms in the same industry and evaluating trends over time. Financial analysis involves the use of simple mathematical techniques, an understanding and appreciation of business strategy and future prospects through and examination of financial statements. Financial ratios play a key role in financial management. The extent to which a firm's uses debt financing is what is called financial leverage. Also Botosan and Plumlee (2002) investigated the relationship between cost of capital and annual reports disclosure, timely disclosure (quarterly or other published reports) and investors relations disclosures, they found a negative association for the annual report disclosure, their research showed that the cost of capital is positively related to timely reporting actions which could be attributed to the fact that timely disclosure increase the volatility of the share price by attracting transient investors who trade aggressively on short term earning , however they did not find association between cost of equity financing and investor relations disclosures. In evaluating the relationship between information asymmetry and financing methods (debt and equity financing) of firms listed on the Tehran Stock Exchange from year 2003 to 2010, Mahdi, Vahab and Hamin (2015), found that there no significant relationship between information and debt financing though information asymmetry is positively associated with debt financing, however there was a significant positive relationship between information asymmetry and equity financing. The study was done using secondary dataset of 61 firms were explored where debt and equity financing methods were adopted where data was extracted from financial statements of sample firms and was analyzed in excel and stata. The result of the study showed. In this study used stata and excel. Another study by Mangena, Jing and Tauringana (2016) investigated whether Intellectual capital and financial disclosure jointly affect the firms cost of capital for 125 UK firms listed on the London Stock Exchange (LSE) representing firms across industries from March 2004 to February 2015, data for measuring disclosure are drawn from annual reports. They used descriptive approach as their study methodology. The study found that IC disclosure is negatively related to the cost of equity, the relationship between financial disclosure and the cost of equity capital is magnified when combined with the IC disclosures. It was also observed that IC and financial disclosure interacts on the effects of the cost of equity capital, the analysis of this interactions demonstrates that the effect of financial disclosure on the cost of equity capital is augmented for firm characterized by medium level of IC disclosure. Used stataIn their study, Francis, Nanda and Olsson, (2002) investigated the relation among voluntary disclosure, earning quality and cost of capital. The study was done in Chicago, USA on 677 firms' annual reports and 10-K filings in the fiscal year 2001 using self constructed index of coded items. It was noted that firms with good earning quality have more expansive voluntary disclosure than firms with poor earning quality, on unconditional tests, it was found that more voluntary disclosure is associated with lost cost of capital, however on complementary association between disclosure and earning quality it was noted that the disclosure effect on the cost of capital is substantially reduced or disappear completely. Additionally, Cerf (1961) investigated the relationship between voluntary disclosure of information and the level of profitability, size of the firm and its shareholders in the US market. The methodology used was descriptive approach which focused on analyzing the association between voluntary disclosure of information and the level of profitability on annual reports of 25 different companies listed on the New York Stock Exchange, he found a positive relationship between voluntary disclosure of information and the level of profitability, size of the firm and its shareholders. 2.3.4 Board Size Information voluntary disclosure and Cost of Equity CapitalIn examining the effect of board independence and voluntary disclosure on the cost of equity capital, Setiany et al. (2007) showed that there is a significant relationship between voluntary disclosure and firm's cost of equity capital. The study employed regression analysis on secondary data from companies listed in indonesian Stock Exchange during the period of 2009 to 2012 on a sample of 104 companies in the manufacturing sector. The study concluded that there is no relationship between board independence and cost of equity capital, however the results. However Khemakhem and Naciri (2015) examined the association between board and audit characteristics and the cost of equity capital in Canadian market. The methodology used descriptive statistics on a sample of 139 firm year observation from proxy circulars, proxy statements and annual reports of Canadian companies that were part of S/P & TSX for the period 2004 to 2006. The study found that the size of audit committee and non-duality of the chairman of the board are positively related to the cost of equity capital, also the study revealed that the independence and board size do not affect the cost of capital for firms in the sample. Fauzi and Locke (2012) investigated the role of board structure and the effect of ownership structure on firm performance of New Zealand listed firms. The study employed balanced panel methodology on 79 New Zealand listed firms, it also employed Generalized Linear Model (GLM) to analysis data from annual reports of listed firms for the period of 2007 to 2011.the results of the study show that the board of directors, board committee and managerial ownership have a positive and significant impact on the firm performance. While Hasan et al. (2009) examined the impact of ownership structure and corporate governance on capital structure using a sample of 58 randomly selected non-financial listed companies from Karachi Stock Exchange for the period 2002 to 2005. Data was analyzed using multivariate regression analysis under fixed model approach. The results show that board size is significantly related to capital structure. However, non executive directors on board and CEO/Chair duality have no significant relationship with capital structure. Similarly, Jaradat (2015) investigate the effect of board size, board gender, outside director and CEO duality on the capital structure in Jordanian firms. Observation was done on 129 firms for the period 2009 to 2013. Multiple regression analysis was employed to test the association of secondary data collected from yearly annual reports. The results showed a positive association between board size, board diversity and outside directors and the capital structure, however for CEO duality and capital structure there was no significant relationship. 2.4 Conceptual framework This section will deal with operationalization of variables of the study, measures of voluntary disclosure and measure of the cost of equity capital. Independent variables Dependant Variables VariableIn this study the dependent variable is the cost of equity capital while the independent variables also referred as voluntary disclosure are the general corporate and strategic disclosure, forward-looking disclosure, social and board disclosure and financial disclosure (Barako, 2007) CHAPTER THREE RESEARCH METHODOLOGY 3.1 Introduction This chapter discusses the methods and procedures to employ to conduct the study. This chapter presents details of the research design, population, sampling and sampling procedures data collection methods, data analysis technique data and instruments for data analysis. 3.2 Research Design Research design is the framework the research intends to follow. It describes the nature and pattern the research intends to follow (Makerere University, 2011). Ogula (2005) describe a research design as a plan, structure and strategy of investigation to obtain answers to research questions and control variance. This study will adopt descriptive research design as it describe the characteristic and association voluntary disclosure and cost of equity capital of firms listed at NSE. Based on the secondary data to be obtained from annual reports and accounts of companies quoted in the NSE and company website. The choice of descriptive is motivated by the fact that it involves gathering data, observing and describing the behavior of the data without influencing it in any way (Bryman, 2001). This will be appropriate in the study since it will establish the effect of voluntary disclosure on the cost of equity capital. 3.3 Target Population Mugenda and Mugenda (2009) define a population as sum of all the items considered under a study. According to Ngechu (2004) a population is a well defined set of people, services, elements events or households that are being investigated. The target population for this study will consist of 64 firms listed in NSE (CMA, 2017), however consideration will only be on those which have been continuously trading since 2011 without being suspension or delisting 3.4 Sample Size and Sampling Procedure A sample is sub-group of the target population chosen by the researcher to represent other members of the target population (Amin, 2004). Sampling is the process, technique and procedure of choosing a sub-group from a population to participate in the study. Oso and Onen, 2009) stated that there are two main ways of selecting study sample from the target population, probability and non-probability sampling technique. The study will apply purposive sampling technique to select companies to be included in the study. Kothari (2004) stated that in purposive sampling technique an element is selected though subjectively defined method where the researcher personal judgments play an important role. An optimum sample is one which fulfils the requirements of efficiency, representativeness, reliability and flexibility. The study will comprise of a sample of 20 firms from NSE 20 share index selected based on a weighted market performance in the year 2017 (NSE, 2017). 3.5 Instrumentation and Data Collection Creswell (2008) argues prior to research, a researcher ought to develop a data collection instruments which is meant to measure, observe data under investigation. The study will use Disclosure Check Index (DCI) as the principal instrument for data collection of voluntary disclosure information. According to Mugenda and Mugenda (2009),