Comparative Outcomes Of Two Instructional Models For...

Brianna Petro SPE 103-01 Dr. Pancsofar November 24, 2014 Tremblay, P. (n.d.). Comparative Outcomes of Two Instructional Models for Students with Learning Disabilities: Inclusion with Co-Teaching and Solo-Taught Special Education. Journal of Research in Special Educational Needs, 251-258. Retrieved November 22, 2014. Summary In the following study researchers compared two instructional approaches; co-teaching inclusion and solo-taught special education for students with learning disabilities in regard to their overall academic achievement. Participants of the study included twelve inclusive/co-teaching classrooms, which were compared to thirteen special education classrooms. In the co-teaching contexts the emphasis was centered on the inclusion of students with learning disabilities into a general education classroom. Co-teachers were free to choose the instructional method they would embark. Special education teachers solely instructed students with learning disabilities in small group classrooms. To assess the effectiveness of the two instructional models, student’s academic achievements were assessed and investigated. Student in both groups were tested in October and June of each school year in subject of reading and writing. Result were as follow, students with learning disabilities in the special education classrooms produced a significant drop in both reading and writing between the beginning and the end of first grade. As these students moved to second grade theirShow MoreRelatedyr 7 unit pla for basketball2204 Words   |  9 PagesFigueroa For the purpose of assessment, this paper will be based on a year 7 middle school class who are beginning a new unit of basketball. This paper will attempt to show how teachers can educate students to acquire new skills in basketball and various ways to assess development and adaptation (by students) to the sport. Basketball is a diverse sport, played across the globe, that captures a variety of skills, which participants try to attain. The main skills used in basketball are dribbling, shootingRead MoreSpecial Education in the US and Denmark1488 Words   |  6 Pagesinternational concern for people with disabilities. Countries have evolved from desegregation and separation to inclusive educational systems where students with disabilities. Denmark was one of the first countries for inclusion in school systems and special education within the regular school system has existed for 99 years, and special teacher training has a 66-year history (Egelund, 2000). The United States governmen t has passed laws to include students in general education by mainstreaming themRead MoreStudents Are Not College And Career Ready Nationally1441 Words   |  6 Pagesthe Study Students are not college and career ready nationally and this is more than likely attributed to low reading abilities. This is an on-going problem that needs immediate attention. It is not a new problem but because of the advance changes and the technology driven mind of the 21st century we have a gap in our educational system. Introduction The probablilty of students struggling to become fluent readers is evident as early as prek which gives an insight on which students will be onRead MoreThe Early School Funding Litigation2375 Words   |  10 PagesMost of the early school funding litigation efforts generally focused on education equity, which was to guarantee the same amount of per pupil funding for every student in the state. Starting in the 1960s, the focus of the lawsuits began to shift from equity to adequacy. Lawsuits brought about by stakeholders claim that current state funding procedures violate policy outlined in either the federal or state constitution. 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Similarly, these same computer-assisted programs were considered to be effective when the student outcomes were equal to or better than traditional instruction strategies. Furthermore, many computer-assisted learning programs were considered efficient because less timeRead MoreEffects of Interscholastic Sports on Academic Achievement3231 Words   |  13 Pages ACADEMIC ACHIEVEMENT. Function of Interscholastic Sports and Their Effect on Participants Academic Achievement. #8195; Function of Interscholastic Sports and Their Effect On Academic Achievement While the first account of humans engaged in learning may well be the story of Adam and Eve, the origins of team sports are virtually unknown. Perhaps, team sport pre-dates the origins of the Olympic Games in ancient Greece. The arguments among educators, however, concerning the relevance of teamRead MoreInstructional Design: Capstone project7252 Words   |  30 Pages M. E. Vey ED5992-01 M. Medley, Ph.D. June 10, 2013 Executive Summary The three-week introduction to instructional design (changed from two weeks) for the four department heads can be produced and taught in three months at a proposed cost of $40340 (or approximately 50808 less 20%). The technology includes the in-house learning management system along with audio/video (a/v) design beginning with a prototype. Based on this examination, this project can expand theRead MoreBaldrige National Quality Program45979 Words   |  184 Pagesabout students excelling! Because they also are about an organization that is high-performing, has high integrity, and is characterized by the ethical behavior of its students, faculty, and staff. Is using the Baldrige Education Criteria easy? No! But neither is achieving sustainable results in today’s challenging education environment. Will the Education Criteria help you think and act strategically? Yes. Will they help you align your processes, your people, your resources, and your students’ andRead MoreA Je rney in to the Deaf World15812 Words   |  64 Pagesparents were thrilled that he was deaf. Roberto grew up differently. His family was all hearing, and their first language was Spanish. His family had a hard time adjusting to the fact that he was deaf. However his mother eventually helped him by learning some signs. Laurel’s story was the most different. Her family was so unset about the fact that she was deaf that they enrolled her in a strictly oral program and she spent most of her life not being able to sign. She explains that she was deprived

Dead Mans Cell Phone Essay - 641 Words

Jessica Harris Drama 110 Professor Karen Baker Play Response: Dead Man’s Cell Phone November 19, 2012 In Dead Man’s Cell Phone there were a lot of design elements in that helped express the time, location, and underlying theme of this play. They were shown through the set and costume design. However, costume design is different as to where it is more personal and gives us more information about the character and how he or she contributes to the play. These elements are space, line, shape, form, color, texture and Light. Through using examples from the play, these elements will be used to describe what the set and the props say about time, mood, season, place and character. First let us talk about the set and its’ design.†¦show more content†¦Texture was seen in the back drop and was helped by lighting. For example, when Gordon and Jean were in purgatory you could tell they were in a place where it seemed there was nothing there by the use of white background and bright lighting. The shape of the set seemed linear. Facing the stage you h ad the dining room scene on the left, in center was the cafà ©, and to the right you either had the stationary store or the living room. Even though they were not all in the same scene they were place out in this order. The elements space, line, shape, form, color, texture and light also contribute to costume design. Color can emphasize the mood of a character but can also show irony. For example, when Gordon’s mother is giving his eulogy she expressing how no one wears black for mourning anymore and how she finds it sad. However, she is wearing red where red is the color that shows someone is happy that someone died. Mrs. Gottlieb’s clothing is very sophisticated looking which could mean that she is wealthy and snobbish. This is evident through her relationships with her children. She favors Gordon over Dwight. The costumes also show place and time. Rain coats let know that they were or had been outside and it could be raining. The costumes, lights, set, and sound all tell the story. However, the back ground did not make since to me where the orange structure with the house and other figures that were on it. I saw what they were trying to do butShow MoreRelatedCell Phones And Electronic Devices Essay1450 Words   |  6 PagesEvidence of Cell phones and electronic devices are changing our notions of communication seen in â€Å"Dead Man’s Cell Phone† Today, in the society we are part of, we have the resources to communication in a variety of ways other than conventional in person conversations we are custom to. The main reason for this is because of the existence development of technology and the wide interest in this technology from people around the world. Technology is taking a vital role in our culture and they ways weRead MoreUrban Myths Of Urban Legends981 Words   |  4 Pagesone thus far continuing the cycle. 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Based from the word â€Å" distrust†, it shows that Emerson’s view of the technology is pessimistic. There are a lot people who can’t put down their cell phone due to its appealing features. It becomes a constant distraction. When one get addictedRead MoreThe Uncertain Role Of Technology2505 Words   |  11 Pagesof the first computer. However, technology goes back father than the evolution of the Internet, or the instillation of space satellites. In fact, the beginning of technology extends as far back as the Stone Age, twenty-five million years ago, with man’s discovery of using the sharp sides of a stone as a cutting tool. Had it not been for the technology of Ale xander Graham Bell’s first telephone, the world of communication, as we regard it today, could be less developed. Could you imagine a world whereasRead MoreThe Uncertain Role Of Technology2505 Words   |  11 Pagesof the first computer. However, technology goes back father than the evolution of the Internet, or the instillation of space satellites. In fact, the beginning of technology extends as far back as the Stone Age, twenty-five million years ago, with man’s discovery of using the sharp sides of a stone as a cutting tool. Had it not been for the technology of Alexander Graham Bell’s first telephone, the world of communication, as we regard it today, could be less developed. Could you imagine a world whereas

Auditing and Assurance Services Approach

Question: Discuss about the Auditing and Assurance Services Approach. Answer: Introduction This study helps in analyzing the audit opinion in various cases. This majorly provides help business organization in understanding the specific material as well as immaterial errors at the same time. In this assignment, emphasis has been given on depicting the auditing opinion mentioned in the Accounting Standard (ASA 700). It helps in rendering appropriate audit opinions for the business organization in the main audit process. The current study elucidates on various scenarios for gaining relevant audit opinion (Soh and Martinov-Bennie 2015). The present study finds out the loopholes from the internal control system for Adel Company. Audit Reports - Explanation for ASA 700 by providing relevant audit opinion In accordance with ASA 700, it explains the depiction of audit requirements that are mainly utilized by companies at the time of formulation in the financial statement. ASA 450 states that this accounting standard identification of uncorrected misstated figures that poses material impact especially in the financial report of any business organization (Simnett, Carson and Vanstraelen 2016). Various requirements of ASA 700 in case of audit opinion are extracted from financial report of company are mentioned below with proper justification: Auditors of a particular company should provide relevant opinion from the information presented in the financial report of business. Addition to that, auditors are responsible for conducting evaluation from the financial reporting framework in terms of material aspects (Redmayne 2013). Auditors of a particular company should aim at providing reliable assurance with accurate data extracted from financial reporting. Addition to that, auditors should make ways in rendering assurance report. This should be free from material misstatement of information in minimizing any types of error or fraud. ASA 330 explains that auditors need to render accurate audit evidence. In accordance with ASA 450, it states related conclusion in finding out uncorrected material misstatements from the financial statement of a particular business organization. In the 12th to 15th paragraph, this accounting standard follows as per the accounting standard in preparation of financial report of a particular business organization (Moroney et al. 2014). It is the responsibility of the auditors to follow relevant financial reporting framework as it involves qualitative aspects of any business organization following accounting practices. Auditors require suggesting relevant audit opinion from various aspects gaining from financial reporting of business organization. It is advisable to the auditors in providing relevant audit opinion based upon the accounting policies. These opinions are extracted from the information present in financial statement and used by companies in the upcoming financial year It is necessary in viewing at the viability attributes presented in the accounting policies from the information taken from financial statements and financing reporting framework It helps in providing reasonable approach to the management that majorly depicts necessary accounting estimates presented in the financial statement of a particular business organization (Junior, Best and Cotter 2014). It is responsibility of the auditors to provide relevant audit opinion involving great reliability as well as comparability as presented in the financial report of any business organization. Addition to that, checking has been done based upon the classification, characterization and other aggregated attributes for future analysis purpose. Auditors requires to provide relevant disclosures for gaining proper understanding of the potential information as presented in the financial report of particular business organization. Auditors are advisable in providing relevant audit opinion from the information extracted from financial statement of business organization. Addition to that, Auditors should render appropriate audit opinion enabling effectiveness depending upon material transactions as presented in the financial report of business organization. Auditors are responsible in providing relevant audit opinion that should have fair presentation in the financial reporting framework. In the 12th and 13th paragraph, it is clearly mentioned regarding well preparation of financial report of a particular business organization (Heenetigala, De Silva Lokuwaduge and Armstrong 2015). Audit opinions should be well structured with relevant content and proper structure as presented in the financial report. Addition to that, auditors should render appropriate audit opinion for gaining viability of potential actions with proper financial transactions as presented in the annual report. Auditors should have clear understanding regarding terminology presented in the financial statement of any business organization Auditors are responsible in rendering relevant audit opinion and conduct fair representation of financial framework present in the financial report (Hay, Stewart and Botica Redmayne 2016). Addition to that, in the auditing standard, it is already mentioned preparation of financial statement for a company. Audit opinion provided by an auditor should be well-structured in nature. There are various types of audit opinion mentioned in the audit report. This involves unqualified opinion, qualified opinion as well as disclaimer of opinion and adverse opinion. In this particular case, it analyzes and conducts effective control measures and identifies the punishment criteria (Hardy 2014). In the AASB accounting standard, it should be followed by the auditor so that there are no unethical measures used by business organization. On the contrary, most of the auditors make use of loopholes present in the accounting standard for increasing the personal income as well as helping business organization in inflating the balance sheet. Unqualified Opinion Unqualified opinion is one of the audit opinion types and provided to the companies in case of effective conduction of their financial reports in accordance with GAAP rules. This particular audit opinion types depicts ways for preparation of financial report in accordance with GAAP principles (Hardidge et al. 2013). It renders relevancy of activities depending upon the statutory regulations for enhancing effective disclosures of material matters presented in the financial report of business organization. Qualified opinion Qualified opinion is another type of audit opinion whereby auditors provide suggestions to the companies who had not maintaining books in accordance with GAAP rules. It has been noticed that there is no adverse effects present in the financial statement in any business organization (Green and Taylor 2013). This financial statement types is mentioned whereby a particular business organization has found regarding any material misstatement present in their financial report. Adverse opinion Adverse opinion is one of the type of audit opinion whereby auditors suggests companies who have not followed the GAAP rules as well as leads to material misstatement in their given financial report (Gramling et al. 2012). This particular audit type is provided by the auditors if they find any material misstatement and adversely affecting the financial report of a particular business organization. Disclaimer of opinion Disclaimer of opinion is other type of audit opinion whereby auditors will suggest companies when they found any form of falsification or absence of adequate data. Auditors make use of this audit opinion when there is incomplete financial report or any absence of financial information (Ge, Simnett and Zhou 2016). Explanation regarding Connor Company In this particular part, focus is mainly driven for the company named as Connor Company. It explains the audit opinion depicting Connor Company as auditors uses unqualified opinion types for this case. The underlying reason that lies for making use of unqualified audit opinion by the auditors is the financial condition of Connor Company that is presented in the cash flow statement (Carson, Fargher and Zhang 2016). This particular opinion is presented by the auditor as Connor Company has successfully presented the relevant data in the financial report in terms of performance as well as transactions for given fiscal year. Therefore, auditors uses unqualified opinion for Connor Company as the company renders accurate information irrespective of its present financial condition. Explanation for American patent company Audit opinion conducted for this part is depicted for the American Patent company as qualified opinion. This is because American Patent Company had maintained its financial record in accordance with GAAP rules and any kind of misrepresentation was not found in their company. This particular company does not follow LIFO method and using GAAP accounting standard (Boticaà ¢Ã¢â€š ¬Ã‚ Redmayne 2013). In case of material aspects, it conducts in the inventory system as well as does not hamper the financial report of American Patent Company. Therefore, auditors suggest qualified opinion for the company revealing the overall financial projection in desired way. Explanation for Victorian Manufacturing Company In this particular part, focus is mainly driven for the company named as Victorian Manufacturing Company. It explains the audit opinion depicting Victorian Manufacturing Company as auditors uses adverse opinion types for solving the issues. This company was found conducting wrong valuation with their depreciation especially on face value and not on market value (Green and Taylor 2013). Therefore, auditor opinion reveals the company as involving in fraudulent practices that is not accepted under GAAP standard. Victorian Manufacturing Company does not follows the rules mentioned in the GAAP accounting standard as well as gives rise to potential misstatement in their financial report. Identifying weakness in internal control for Adel Company procedures In this particular part, it is explained regarding weakness present in internal control for the company named as Adel Company. It is advisable to the companies in maintaining adequate efficiency present in the accounting as well as auditing procedures. It helps in conducting effective internal control action in the business organization. Addition to that, weakness identified in the internal control leads to decrease in the overall ability of any company as presented in the financial report (Green and Taylor 2013). With the help of effective internal control, external auditors can easily detect material misstatement for viewing at the operational aspects in desired way. Therefore, effective internal control system helps in monitoring as well as supervising the overall operations for any business organization. Some of the identified loopholes present in internal control for Adel Company are as follows: Low Auditing- Adel Company fails to support the periodic auditing of payrolls as well as turns in reducing the efficiency of payroll system. Adel Company internal control system should have been efficient in case periodic auditing has not been conducted in accordance with payroll system. Effective auditing process will help in reducing the unethical measures for any business organization. Auditing function is needed for evaluation of exact report and timely management for the workers in business organization. Addition to that, auditing cam be conducted on payroll cheque as well as delivered by the accountant as generated by Chief Accountant. Supervision issues- Adel Company found to be highly dependent on record keeping used by the workers. This largely affects the overall productivity of Adel Company. There is no proper monitoring of workers and give rise to unethical measures that reduces the actual work time of the workers. Adel Company should use the latest technology for monitoring the exact work time of the workers. Authorization issues- Adel Company faces issue in supervision activities as conducted in the accounts payroll system. This majorly increases the overall mistakes committed by accountants. Adel Company should use proper supervision that will help the company in promoting ethical consideration in their business operations. Depicting the test of control for each of the identified errors With the advancement of technology, companies are finding ways for bringing improvement in their internal control system (Simnett, Carson and Vanstraelen 2016). In this particular case, companies should use effective SAP technology in improving in their overall accounting system as well as reducing any kind of unethical practices in their closest vicinity. Some of the test control that is advisable to Adel Manufacturing for using in case if identification of errors is as follows: Pay cheque approval system- It is important to consider the fact that effective payroll approval system helps in reducing any types of errors. This is done by generating calculations especially by the accountant. Test control helps the company for reducing the generated issues as conducted by Chief Accountant. This payroll system helps in reducing error in comparison with bookkeeping entries. Verification of calculation- It is advisable to use effective verification for calculation purpose that will help in bringing authenticity of financial information. Payroll calculations need to be verified by switching over the order that will help in error reduction at the same time. Second verification generally increases the workload of an accountant as well as time for payroll calculation (Simnett, Carson and Vanstraelen 2016). This particular control system helps in reducing the low auditing as mentioned by Adel Company. Automated timekeeping system- It is advisable to conduct effective automated timekeeping system as it will help Adel Company in reducing the weakness for record keeping activities by the workers. This particular automated timekeeping system should be effective as mentioned in the current timesheet used by Adel Company. This particular system is used by Adel Company for reducing any kind of unethical measures as used by employees. This particular control system effectively manages with low auditing issues faced by Adel Company. Matching the timecard to employee list- It is important to consider the fact regarding the risk generated from non-submission of timesheet. This should be effectively managed as it will reduce matching time card system. This particular system will help in identification of employee who failed in submitting the timesheet for given date. Using this system will help in bringing out the data collection by the employees working at Adel Company (Simnett, Carson and Vanstraelen 2016). Therefore, identification of late timesheet submission will help in reducing the unethical process used by employees as well as reduce wages deduction at Adel Company. Conclusion At the end of the study, it is concluded that proper auditing process helps business organization in authenticating their financial report by the auditors. Addition to that, Auditors opinions are of different types depending upon the case scenarios and in accordance with ASA 700 accounting standard. Auditors conduct relevant audit opinion on behalf of the companies from the information available from financial report of any business organization. Components of audit opinion are discussed above with proper justification and in relation with case companies. In other part, weakness of internal control system was mentioned identified from Adel Company audit procedures at the same time. Effective test control can identify weakness and render proper audit process for any business organization. Reference List Boticaà ¢Ã¢â€š ¬Ã‚ Redmayne, N., 2013. Auditing and Assurance Services in Australia: An Integrated Approach.Pacific Accounting Review. Carson, E., Fargher, N. and Zhang, Y., 2016. Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research.Australian Accounting Review,26(3), pp.226-242. Ge, Q., Simnett, R. and Zhou, S., 2016. Ethical and Quality Control Requirements When Undertaking Assurance Engagements.Available at SSRN 2837397. Gramling, A., Johnstone, K.M., Jubb, C. and Rittenberg, L.E., 2012.Auditing and Assurance: A Business Risk Approach. Cengage Learning Australia. Green, W. and Taylor, S., 2013. Factors that influence perceptions of greenhouse gas assurance provider quality.International Journal of Auditing,17(3), pp.288-307. Hardidge, D., Abeysekera, I., Chew, T.G., De Santi, R., Egan, T., Ghandar, A., Jakubicki, P., Lee, A., Luckins, J., Ridley, C. and Shying, M., 2013. A guide to understanding auditing and assurance: listed companies. Hardy, C.A., 2014. The messy matters of continuous assurance: Findings from exploratory research in Australia.Journal of Information Systems,28(2), pp.357-377. Hay, D., Stewart, J. and Botica Redmayne, N., 2016. The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis.Available at SSRN 2838066. Heenetigala, K., De Silva Lokuwaduge, C.S. and Armstrong, A.F., 2015, December. Independent Assurance of Sustainability Reports of Mining Sector Companies in Australia. In12th International Conference on Business Management (ICBM). Junior, R.M., Best, P.J. and Cotter, J., 2014. Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon.Journal of Business Ethics,120(1), pp.1-11. Moroney, R., Campbell, F., Hamilton, J. and Warren, V., 2014.Auditing: A Practical Approach. Wiley Global Education. Redmayne, N.B., 2013. Auditing and Assurance Services and Ethics in Australia: An Integrated Approach.Journal of Accounting Organizational Change. Simnett, R., Carson, E. and Vanstraelen, A., 2016. International Archival Auditing and Assurance Research: Trends, Methodological Issues and Opportunities.Auditing: A Journal of Practice and Theory. Soh, D.S. and Martinov-Bennie, N., 2015. Internal auditors perceptions of their role in environmental, social and governance assurance and consulting.Managerial Auditing Journal,30(1), pp.80-111.

Report On Service Quality Of Remington Hotel Essay Example

Report On Service Quality Of Remington Hotel Paper Expectancy-disinformation theory postulates that customer forms their satisfaction with a service as a result Of subjective comparison between their expectation and perceptions (Oh 1 999, up. 68-70). In this case study, the author will investigate the gaps in the service quality in Remington Hotel. The five main dimensions of the services will be measured on SERIAL scale to understand where gaps exist between expectation and perception of the customers. The author will also discuss reasons behind gaps and recommendations. Gaps in service quality as observed from Spenders complaint Knowledge AP (Gap 1) The non- availability of hotels airport facility in night hours was a simple expectation of Mr.. Spencer, which was not fulfilled. The gap visibly exists in knowledge of the Remington Hotel management who does not understand what service a customer expects from the hotels airport facility in night hours. A customer with delayed flight will expect airport facility to safely pick up the guests from airport to the hotel. Paranormal teal (1 985, up. 2-45) described this as Gap 1 -a gap between consumer expectation and management perception of those expectation. The absence of physical agility is a tangible evidence of incompetent service quality of the hotel. Knowledge gap can be due to incorrect market research, lack of feedback and too many organizational layers (Grazing 2007, up. 86-89). Standards gap (Gap 2) The example of gap of management perception and service quality specifications/standards was evid ent when there was only one desk left for registration at 11 PM while about 12 guests were waiting in queue. We will write a custom essay sample on Report On Service Quality Of Remington Hotel specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Report On Service Quality Of Remington Hotel specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Report On Service Quality Of Remington Hotel specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Management was not able to provide standard and prompt services to customers coming in night hours. Management understands expectations but as no system, which will deliver quality service as desired by the customers. Standards gap is due to faulty planning, bad management, lack of goals, and insufficient support and resources (Grazing 2007, up. 86-89). Delivery gap (Gap) is the difference between what managers have defined as standards of service quality and the way how a service was actually delivered (Belles 2011 , up. 42-43). There is a brazen example of gap in delivery of the service quality in Remington Hotel when Spencer with his wife and sleeping years old child, needed a luggage assistant to take his luggage to the room which is AR away in next building in night hours. Communication gap (Gap 4) represents variation between delivered service and what customer was actually told about the service itself. Mr.. Spencer was informed about the availability of airport facility in night hours but it was not clearly mentioned that the service is nit available in night hours. Communication gap occurs if communication is not integrated with services or if there is tendency to exaggerate the promises (Grazing 2007, up. 86-89). Gap in services (Gap 5) was evident when the desk clerk did many errors in providing the keys of rooms ND room allotment. Another desk clerk did not show courtesy to register the customers who approached just before her going off time. Gap 5 refers to difference between customers expectations regarding the service and their perception after the service (Belles 2011, up. 42-43). First priority dimension of service Madeline should certainly focus first on responsiveness dimension of service. Madeline witnessed on the very first day that there were heavy crowd of about 100 guests and guides in the lobby waiting for check in. To wait for 40 minutes in lobby for mere registration and check in was annoying for the customers. The maxim the first impression is the last impression -holds true. Responsiveness means the willingness and readiness of the employees to provide prompt service, which was not appreciable in the hotel. The other dimensions that need attentions are assurance and empathy, which are related with knowledge, positive attitudes and courtesy of the employees. Humanity is the dimension of service, which is provided to preserve dignity and self -respect of the client (Grazing 2007, up. 86-89). The customers trust and confidence in the service will be strengthened with polite and courteous attitudes of the employees. It was a very unwelcoming scene when a desk clerk was in hurry to leave the work without paying attention towards the guests waiting in a long queue. The lack of courtesy creates lack of trust in customers mind. Measuring gaps in customers expectations and perceptions After finding the expectation data, it was possible for Madeline to measure the existing gaps in expectation and the perception. The gaps were seen as higher in two dimensions: Reliability and Responsiveness. Madeline should deal with improvement is responsiveness first, as it affects the clients immediately and directly after their entrance into the hotel. It was important to avoid scene Of disorder, disappointment and tension in the lobby and hotel. The gap between perception and expectation in tangible dimension is -0. , in reliability ;0. 7, in responsiveness -0. 7, in empathy -0. 2 and in assurance O. Thus, dissatisfaction is observed in 4 out of 5 dimensions but it is highest in two dimensions (reliability and responsiveness). Madeline should investigate the reason for low expectations from hotel regarding assurance and empathy dimensions. Low expectation is not a healthy sign for a large size hotel. Important information to collect Madeline should also get information about employees satisfaction, recruitment procedures, retention, schedule, training and motivation in the Remington Hotel. Madeline should find out how efficient the internal and external communications are. The feedback from staff and clients, participation of the staff in planning are equally important. She should also examine what the lofty promises are made by the hotels that are not met. This will minimize the dissatisfaction due to the communication gap. For example, availability or non-availability of airport services in night hours should be visibly mentioned in the external communication. The gaps appear due to many constraints and fluctuations in demands (Paranormal et al 1 985, p. 45). There are other attributes such as imprecise standards, short distribution channel, face-to-face interaction, fluctuating demands and clustered peak periods posing hurdles in quality service care. Customer satisfaction also depends on additional elements like price, personal and situational factors that may occur during the service supply (Boon-ITT 2012, p. 52-53). Important points to ponder in improving the service quality Management should understand and fulfill the customers demands. Resolving the complaints make the customer more loyal to the hotel than those who never complained. Designing of services should be according to the identified customers demand, such as appointing luggage assistance in night hours and having more front desks to deal with crowd of customers. Suitable people and technology should be applied. Proper recruiting, training and motivation can improve the functional dimension of service quality. Awarding the employees should be introduced (Belles 2011). Only realistic promises through suitable channel should be communicated. Horizontal and vertical communication inside the organization should be established. All employees should participate in quality research. The attitude of guests and employees can be studied simultaneously (Belles 201 1 , p. 51). The positive attitudes of employees enhance customers loyalty therefore best employees should be employed. Employees behavior and attitude can influence customers perception of satisfaction (Briggs 2007, up. 006-1019; Moll and Josh 201 1, up. 19-24). The physical evidence (tangible) signifies the commitment of the management and improves the overall experience of the customers (Briggs 2007, up. 1006-1019).