COLLECTION OF DATA The methods of data collection depend upon the sources of data collection including primary source

of data and secondary source of data. For this study to collect primary data, field visit, and interview and for the most usage through questionnaire and to collect secondary date, websites and external sources were utilized. In this study the both set of methods of data collection have been utilized in the same emphasis and they have created valuable information to this research. In the following, first primary sources of data collection and next, the secondary sources of data collection are to be expressed: PRIMARY SOURCES OF DATA Primary sources of data collection through banks visit, interview and questionnaire on the basis of 15 years researchers experience in the Islamic banking system have been taken place. The problem under the study by banks visits was initially formed and then, through taking more data via interview with the some concerned people was formulated and required propositions were identified. To continue this process, the primary and secondary sources of data through appropriate methods have been collected and under the analysis step would be analyzed. In the following, the two methods of primary data collection

namely interview with a short consideration and fewer attention and questionnaire with a complete detail are to be described. INTERVIEW The initial literature review utilized the interview method to get the real understanding of the problem under the study through unstructured interview from some top management in Islamic banking system10 and some software engineers in IT institutions11 and on this basis, the problem under the study and hypotheses formulated so that the other step that was the providing the questionnaire to collect primary data and to test the hypotheses was facilitated. QUESTIONNAIRE Questionnaire method was the most important approach through which the primary data in this study was collected. For this purpose the following steps were taken place: A) Listing of required information on the basis of pre-determined hypotheses B) Framing questions with suitable scale of measurement C) First draft of questionnaire and pre-testing it D) Final draft of questionnaire E) Distribution of questionnaires in the selected sample

In the following, the said steps are in details described: A) Required information on the basis of research hypotheses As mentioned earlier the problem under the study was formulated as EDP system in banks is essential and via this system errors and frauds are highly controlled and Computer-Assisted Audit Techniques (CAATs) are useful for banks auditors to perform their functions. And so the hypotheses were identified as, EDP system in banks is essential, EDP system must be audited, due to EDP system errors and frauds are highly controlled and Computer-Assisted Audit Techniques (CAATs) are useful for banks auditors. Therefore the required information that on the basis of these pre-determined hypotheses had to be collected were: i) Existence of banks as a necessity for every society ii) Banks involve with so numerous transactions (cash and cashable) iii) Need for banking services anywhere, anytime and anyway iv) Need to give choice, convenience and control to customers v) Special attention to test internal controls in banks vi) Special attention to detect and prevent frauds in banks vii) Special attention to detect and prevent errors in banks viii) Need for EDP system and EDP auditing system

ix) Need to improve manual auditing techniques towards Computer-Assisted-Audit Techniques (CAATs) B) Framing questions with suitable scale of measurement After listing required information, the next step is the framing and listing questions to set a questionnaire so that the hypotheses of the research could be tested and such collected data could be analyzed. In this step the scale of every question for the purpose of measuring the answers of the respondents was determined. To collect primary data through questionnaire, one closed-ended questionnaire including fixed four-choice questions with the scale of percentage developed. Every question was given a set of four answers that the respondent with the choice of one out of four answers represents his12 opinion. The scale of measurement for every answer of every question was assigned on the basis of percent and each answer was given different percentages so, for the first answer Less than 25% and for the second answer, 26% to 50% and for the third answer 51% to 75% and for the fourth answer 76% to 99% and for example if a respondent selects the first choice means he agrees with the researchers idea up to 25% and if he selects the second choice means he agrees with researchers idea from 26% up to 50% and so on. C) First draft and pre-testing of questionnaire

The first draft of questionnaire through providing three questionnaires separately for three groups of banking occupations including (a) manager and assistant of banks branches (b) internal auditors and inspectors of banks (c) and management such as managing director, board of director, head of departments and other pioneering in Islamic banking system was developed. These said questionnaires by direct interview and some of them by mailing and E-mailing as pre-tested step were examined and consequently this step improved and final draft of questionnaire provided. D) Final draft of the questionnaire After passing the above steps and modifications in which implemented, final draft of questionnaire with the following details was developed: i) Population: Three banks occupation including management (top and executive), auditors and inspectors, and other experts in 25 selected Islamic banks in 6 countries in the Middle East. ii) Type of questionnaire: One closed-ended questionnaire with four multiple questions. iii) Number of questions: seventeen questions iv) Scale of measurement: Percentage (a) first answer, less than 25% (b) second answer, 26% to 50% (c) third answer, 51% to 75% (d) fourth answer, 76% to 99%.

And finally the numbers of 250 of these questionnaires into two stages (in the first stage 200 and in the second stage 50) were sent out by mail, E-mail and direct handed-over amongst some selected Islamic banks that had been selected as sample in Middle East to obtain a list of responses. (The sample of the said closedended questionnaire in the appendix 2 has been presented.) E) Distribution of questionnaires in the selected sample After listing the required information, assignment of suitable scale of measurement, first draft and pre-testing of questionnaire and final draft of the questionnaire, the next step that is distribution of questionnaires in the selected sample of pre-determined population has been facilitated. For this research the population is 25 Islamic banks in six countries in where the population is further divided into three sub-populations as (a) management including top management such as managing director, board of director, head of departments and executive management such as branch manager (b) banks Auditors and Inspectors (c) other banks experts. And finally the numbers of 250 of these questionnaires on the basis of the Non-probability sampling including convenience sampling and purposive sampling were sent out by mail, E-mail and direct-handed over and so, the next stage that is Processing of data and Analysis of data would be facilitated.

SECONDARY SOURCES OF DATA To collect data through secondary sources of data, some sources including Internet (web sites) and external sources were used. Secondary data of the above sources were collected for a minimum of 15 years period (1990-2004). To collect secondary data, the most emphasis has given through library (external sources) and the Internet as another source of secondary data with the fewer application were utilized. As a limitation of data collection, it was related to other secondary sources of data namely internal sources such as audit reports and internal reports with which because of safety matters in banking system was not facilitated. INTERNET Polonsky (2004-2005)13 believes that You must use the Internet with caution, especially when you are basing an entire research project on Web-based information, which does not include specific database searching. Of course, this is not to suggest that all information on the Internet is inappropriate. The Internet provides an extremely useful research tool in conjunction with other types of information. Therefore to collect data, many websites in Internet were used and

only those data were picked out that original sources of those data could be found out. For this study the valuable websites such as AltaVista, Yahoo, Google were utilized. EXTERNAL SOURCES Generally external sources including published sources like Books, Journals, Newspapers, Magazines, etc. and unpublished sources like unpublished theses and reports can be accessed in a library and to collect these kinds of data for this study some library such as NIBM library (National Institute of Banks Management), British library, Pune universitys library, etc. all in Pune, India have been utilized. Once a research question has been determined the next step is to identify which method will be appropriate and effective. The table below describes the basic characteristics of different methodologies.

Data Collection Methods Documents Historical Literature review Meta-analysis Diaries

Examples These methods identify trends in leisure research and practice. Participants keep diaries and journals researcher conducts content analysis of studies, reports and diaries.

Content Analysis Secondary Data (data mining) Observations How people behave and interact in Interpretive public open spaces. Observe Ethnographic systematically, become a participant Participant observer observer. Case study To learn what people think about Survey leisure motivation. To identify Questionnaire relationships between motivation and Interview satisfaction. Use interviews, surveys Standardized Scales/Instruments and standardized scales. Obtain information under controlled conditions about leisure attitudes and Experimental True designs Quasi designs experience with virtual reality. Subjects may be randomly assigned to various tests and experiences then assessed via observation or standardized scales.

To identify trends and issues about leisure services, management and Other Field Methods delivery systems. Focus Group Nominal Group Technique systems. Various group, question and Delphi pencil paper exercises are used by facilitators. Interviews, journals and quantitative Multimethods Approach Combination of methods shown measures are combined to provide a more accurate definition and operationalization of the concept. Source: Issac & Michael, 1985; Leedy, 1985; Dandekar, 1988; Thomas & Nelson, 1990.

Qualitative and Quantitative Research Methodologies Quantitative research methods include: Experiments: random treatment assignments and quasi experiments using nonrandomized treatments. Surveys: which are cross-sectional or longitudinal Qualitative research methods include:

ethnographies which are observations of groups grounded theory which uses multi-staged data collection phenomenological studies which studying subjects over a period of time through developing relationships with them and reporting findings based on research "experiences." case studies which use various data to investigate the subject over time and by activity. Each research method has it's strengths and weaknesses. When designing a research study it is important to decide what the outcome (data) the study will produce then select the best methodology to produce that desired information. Data Collection Techniques There are two sources of data. Primary data collection uses surveys, experiments or direct observations. Secondary data collection may be conducted by collecting information from a diverse source of documents or electronically stored information. U.S. census and market studies are examples of a common sources of secondary data. This is also referred to as "data mining." Key Data Collection Techniques

Surveys Questionnaires Panel Questionnaire Designs Interviews Experimental Treatments Writing an Introduction In any research proposal the researcher should avoid the word "investigation." This word is perceived in a negative sense. The key components of a good introduction include 1. a description of the purpose of the study, 2. identification of any sponsoring agency, 3. a statement regarding confidentiality, 4. a description of how sample or respondents were selected, and 5. an explanation of the results and their applications. Experimental Treatments Experimental designs are the basis of statistical significance. An example of the fundamentals of an experimental design is shown below.

A researcher is interested in the effect of an outdoor recreation program (the independent variable, experimental treatment, or intervention variable) on behaviors (dependent or outcome variables) of youth-at-risk. In this example, the independent variable (outdoor recreation program) is expected to effect a change in the dependent variable. Even with a well designed study, an question remains, how can the researcher be confident that the changes in behavior, if any, were caused by the outdoor recreation program, and not some other, intervening or extraneous variable ? An experimental design does not eliminate intervening or extraneous variables; but, it attempts to account for their effects.

Experimental Control Experimental control is associated with four primary factors (Huck, Cormier, & Bounds, 1974). 1. The random assignment of individual subjects to comparison groups; 2. The extent to which the independent variable can be manipulated by the researcher; 3. The time when the observations or measurements of the dependent variable occur; and

4. Which groups are measured and how. Treatment Group: The portion of a sample or population that is exposed to a manipulation of the independent variable is known as the treatment group. For example, youth who enroll and participate in recreation programs are the treatment group, and the group to which no recreation services are provided constitutes the control group. Validity Issues There are two primary criteria for evaluating the validity of an experimental design. Internal validity. Determines whether the independent variable made a difference in the study? Can a cause-and-effect relationship be observed? To achieve internal validity, the researcher must design and conduct the study so that only the independent variable can be the cause of the results (Cozby, 1993). External validity, refers to the extent to which findings can be generalized or be considered representative of the population. Confounding Errors Errors: are conditions that may confuse the effect of the independent variable with that of some other variable(s).

1. Premeasurement and interaction errors 2. Maturation errors 3. History errors 4. Instrumentation errors 5. Selection bias errors 6. Mortality errors APPLYING THE QUESTIONNAIRE METHOD The questionnaire method was selected as research method for the thesis as it makes the quantification of information possible. The reason for using a questionnaire is that the opinions of respondents can be obtained in a structured manner. According to Van Dyk (1991:278) questionnaires are the most common method applied to diagnose the functioning of institutions. Although construing a questionnaire seems to be quite simple, it is a complex and taxing process. Information (items/questions) must be formulated and selected carefully and the aim of the research must continuously be borne in mind. Using a quality framework (framework) as the reference framework within which the problem is researched, as depicted in chapter 3 (paragraph 3.4, figure 3.1), ensures completeness and demarcation when compiling questionnaires. However, the effective development of a reference framework requires an equally important scientific lead that should preferably be based on theoretical and empirical

research. By using a theoretical framework of TQM, together with empirically based information, being researched, and the development of a questionnaire with applicable questions that are based on the variables contained in the framework (Van Dyk 1991:286). Oppenheim (1978:3) is of the opinion that research is often conducted without the necessary planning and scientific design of measuring instruments. However, by its very nature, a questionnaire as measuring instrument implicitly requires planning and a scientific approach. Oppenheim (1978:4) explains the importance of the research design as follows: Survey design attempts to answer such questions as: Which variables should be Measured? What kind of sample will be drawn? Are control groups needed? Who will be questioned, and how often? What scales may have to be built or adapted? Van Dyk (1991:273) continues and states that a questionnaire is designed with a specific aim in mind, containing relevant items (questions) to determine the connection, cause or consequence between various aspects/variables in order to determine the current or potential state of affairs in respect of the uniqueness of the subject being researched. Good & Hatt (1962:133) define a questionnaire as follows: In general the word Questionnaire refers to a device for securing answers to questions by using a form Which the respondent fills in himself. This general definition of a questionnaire concurs with most opinions in this regard.

For the purposes of this study structured questions were used as these simplify the Statistical process. The degree of structure of questionnaires may vary from Questionnaire to questionnaire. Structured questions force respondents to choose from a list of alternatives. The potential advantages of structured questions are amongst others that it is relatively time- and cost-effective, that it facilitates wide geographical coverage and that respondents can complete it at their own pace. It therefore simplifies the collection of relatively more information on a condensed basis. Furthermore, most respondents are familiar with questionnaires and all are confronted with exactly the same questionnaire items. In addition, questionnaire information can be processed relatively easy as it elicits relatively uniform responses. Computer processing is therefore simplified. Questionnaires can also ensure anonymity and as a result respondents are more inclined to be honest, which usually assists in obtaining more accurate and valid research information. The chances of the researcher creating biasness are also lessened as a result of the impersonal nature of questionnaires. Answers obtained in this manner are easily quantified, which make statistical analysis by means of computer possible. It is also more probable that respondents will be willing to complete this type of questionnaire rather than open questions, owing to the time and mental exhaustion of the latter. Computer processing of the information Obtained also occurs more quickly and accurately.

The potential disadvantages of a questionnaire with structured questions are the Restrictions placed on a respondent. He or she does not have the freedom to move Outside the boundaries set by the choices. A further disadvantage is that Questionnaires are commonly used and that low response rates are usually a problem as a degree of resistance to questionnaires exist. Poorly designed questionnaires may also lead to unsatisfactorily completed questionnaires. There is also no control over the external circumstances under which the questionnaires are being completed. For this reason the design and administration of questionnaires require thoroughness, patience and competence from the researcher. Another potential disadvantage is that strongly structured questionnaires can at times make in-depth analysis very difficult. All information obtained by means of questionnaires is also based clearly on verbal conduct; therefore certain scientists regard it as a relatively rigid method with little space for personal interaction. A further problem is that there is hardly any control over on the date on which or time within which the responses were obtained. Questionnaires are also restricted to the respondents level of literacy and questionnaires as such can do very little to motivate respondents to participate in the research. However, these potential disadvantages can largely be overcome by a well-founded design and administration process and questionnaires are therefore generally Accepted as a research method (Leedy 1974:82).

Prerequisites for a successfully designed questionnaire According to Berdie & Anderson (1974:48), Kothari (1985:21), Drew (1980:9) and Smit(1991:72) the following are of importance when designing a questionnaire for research purposes: Always bear the aim of the research in mind and structure questions accordingly, in other words only include questions that support the research. Provide clear directions and instructions on how to complete the questionnaire and provide examples for each section, if necessary. Keep the format of the questionnaire neat and clear and include a brief covering letter containing clear instructions on how to complete the questionnaire. Keep all instructions simple and easy to understand. To increase the response rate, the questionnaire should contain an element of Motivation. Research of the questionnaire should be done in order to ensure that it is clear and to determine how long it will take to complete. Questionnaire items should be easy to read, be in simple, understandable language and each item should be specific and not confusing. Questionnaires should be structured and standardized as far as possible. The Structure of questions refers to the setting of items and the fact that responses are

Limited to the alternatives. Standardization refers to the same wording and the Same order of questioning being used in all questionnaires. The questions should be attractive and in a logical order. Do not ask more than one question within a question. Avoid terms and concepts that are biased. Questionnaire items should not embarrass the respondent. Questionnaire items must reflect objectivity. Avoid questions that will lead the respondent to a specific answer. Questions should as far as possible ensure accurate feedback from the respondent. Anticipate questions that could possibly be asked by the respondents and deal with these in the instruction phase. Avoid the use of unfamiliar abbreviations in questions. Within the boundaries set by the research problem, the questionnaire should be Kept short in order to avoid respondent exhaustion. Respondents should be given enough time to complete the questionnaire. A pre-test of some or other nature should be used to determine problems and to Improve the quality of the questionnaire. Questionnaires should be logically structured and designed and the pages of the Questionnaire should be numbered clearly. If these guidelines are followed as far as possible, it can increase the value and

Success of questionnaire research. When designing questionnaires it is essential not Only to keep to the requirements as set out above, but also to follow a systematic approach. A questionnaire must be designed in such a way that it directly supports the research problem being investigated. All questionnaire items must be directly related to the set problem. The aim of any questionnaire should be to research and explain the set problem. Once this has been decided on, one should decide on the type of information that has to be collected in order to explain the problem setting. It then has to be decided what type of questionnaire will be appropriate for collecting the type of information required. A decision also has to be made in respect of the scaling of the questionnaire. On the basis thereof the specific questionnaire items can be developed. Each item has to be developed with sensitivity for the respondents reference frameworks. Once questionnaire items have be construed, scaled and set in a logical structured questionnaire format, some type of pre-test has to be conducted. Based on the resulting recommendations, the required corrections or adaptations have to be made in order to improve the quality of the final questionnaire. These practical guidelines were followed when compiling the questionnaires attached as Appendices B and C to the thesis. The information that was finally gathered in respect of the TQM philosophy was quite vast and it would have been difficult to be formulated in any other way than a questionnaire for assessment purposes.

Conducting interviews on the identified eight dimensions, as discussed in chapter 3, would for example have been time-consuming and external variables would not have been easy to control. Another reason for choosing the questionnaire as measuring instrument is that questionnaires are scaled so that each respondent can provide his or her personal view. In this way information is obtained in an orderly manner, which facilitates processing. Developing the questionnaire Questionnaires must in the first instance be developed in such a manner that they Directly support the specific research problem. All questionnaire items should be Directly linked to the set problem. The purpose of any questionnaire should be to Research and elucidate the set problem. As no specific questionnaire was available for the study, a questionnaire had to be compiled that could be used for the purposes of the study. On studying the literature it became clear that a number of factors have to be taken into consideration when designing a questionnaire. According to Bailey Attention should be paid to: The relevance of the objectives of the study to practice; The relevance of the questions to the objectives of the study; and The relevance of the questions to the individual respondent.

In chapter 1 it was already indicated that the study is relevant to practice. The items (questions) contained in the evaluating questionnaire are all relevant to the objectives of the study, as the contents thereof have been deduced from those requirements in respect of which uniformity exists in theory and practice. Although a large number of items could have been included in the questionnaire, only those items that came to the fore whilst researching the two literature study chapters were included, for the sake of conciseness and relevance. Items applicable to TQM were selected. The aim of the questionnaire was to determine how individuals experienced TQM at the time of the survey. This was done to determine how TQM is applied in the eight SA Air Force Bases. The researcher designed and compiled the questionnaire himself, based on the theoretical study. An industrial psychometrist also worked through the questionnaire to ensure that the questions form an integral part of the study, as well as that the right perceptual aspects were tested. As a pre-test control measure the questionnaire was distributed amongst ten sample members employed at the headquarters of the SA Air Force in order to determine whether the questionnaire would be able to measure those characteristics that it is suppose to measure. The ten questionnaires were given to a number of experts to check for clearness and correctness.

PROCESSING OF DATA In this stage of research, the collected data should be processed and analysed. The processing stage includes the editing, coding, classification and tabulation of collected data that are ready to analyze. The analyzing stage includes hypotheses testing and interpretation of findings through statistical tests of significance to other words analysis of data represents the way of testing hypotheses and supports the approach of achievement of findings and so the conclusions of the research is to be facilitated The data, after collection, has to be processed and analysed in accordance with the outline laid down for the purpose at the time of developing the research plan. This is essential for a scientific study and for ensuring that we have all relevant data for making contemplated comparisons and analysis. Technically speaking, processing implies editing, coding, classification and tabulation of collected data so that they are amenable to analysis. The term analysis refers to the computation of certain measures along with searching for patterns of relationship that exist among datagroups. Thus, in the process of analysis, relationships or differences supporting or conflicting with original or new hypotheses should be subjected to statistical tests of significance to determine with what validity data can be said to indicate any conclusions.1 But there are persons (Selltiz, Jahoda and others) who do not like to make difference between processing and analysis. They opine that analysis of data

in a general way involves a number of closely related operations which are performed with the purpose of summarizing the collected data and organizing these in such a manner that they answer the research question(s). We, however, shall prefer to observe the difference between the two terms as stated here in order to understand their implications more clearly. Editing: Editing of data is a process of examining the collected raw data (specially in surveys) to detect errors and omissions and to correct these when possible. As a matter of fact, editing involves a careful scrutiny of the completed questionnaires and/or schedules. Editing is done to assure that the data are accurate, consistent with other facts gathered, uniformly entered, as completed as possible and have been well arranged to facilitate coding and tabulation. With regard to points or stages at which editing should be done, one can talk of field editing and central editing. Field editing consists in the review of the reporting forms by the investigator for completing (translating or rewriting) what the latter has written in abbreviated and/or in illegible form at the time of recording the respondents responses. This type of editing is necessary in view of the fact that individual writing styles often can be difficult for others to decipher. This sort of editing should be done as soon as possible after the interview, preferably on the very day or on the next day. While doing field editing, the investigator must restrain himself and must not correct errors of omission by simply guessing what

the informant would have said if the question had been asked. Central editing should take place when all forms or schedules have been completed and returned to the office. This type of editing implies that all forms should get a thorough editing by a single editor in a small study and by a team of editors in case of a large inquiry. Editor(s) may correct the obvious errors such as an entry in the wrong place, entry recorded in months when it should have been recorded in weeks, and the like. In case of inappropriate on missing replies, the editor can sometimes determine the proper answer by reviewing the other information in the schedule. A t times, the respondent can be contacted for clarification. The editor must strike out the answer if the same is inappropriate and he has no basis for determining the correct answer or the response. In such a case an editing entry of no answer is called for. All the wrong replies, which are quite obvious, must be dropped from the final results, especially in the context of mail surveys. Editors must keep in view several points while performing their work: They should be familiar with instructions given to the interviewers and coders as well as with the editing instructions supplied to them for the purpose. While crossing out an original entry for one reason or another, they should just draw a single line on it so that the same may remain legible. They must make entries (if any) on the form in some distinctive color and that too in a standardized form. They should initial all

answers which they change or supply. Editors initials and the date of editing should be placed on each completed form or schedule. : Coding refers to the process of assigning numerals or other symbols to answers so that responses can be put into a limited number of categories or classes. Such classes should be appropriate to the research problem under consideration. They must also possess the characteristic of exhaustiveness (i.e., there must be a class for every data item) and also that of mutual exclusively which means that a specific answer can be placed in one and only one cell in a given category set. Another rule to be observed is that of unidimensionality by which is meant that every class is defined in terms of only one concept. Coding is necessary for efficient analysis and through it the several replies may be reduced to a small number of classes which contain the critical information required for analysis. Coding decisions should usually be taken at the designing stage of the questionnaire. This makes it possible to recode the questionnaire choices and which in turn is helpful for computer tabulation as one can straight forward key punch from the original questionnaires. But in case of hand coding some standard method may be used. One such standard method is to code in the margin with a colored pencil. The other method can be to transcribe the data from the questionnaire to a coding sheet. Whatever method is adopted, one should see that coding errors are altogether eliminated or reduced to the minimum level.

: Most research studies result in a large volume of raw data which must be reduced into homogeneous groups if we are to get meaningful relationships. This fact necessitates classification of data which happens to be the process of arranging data in groups or classes on the basis of common characteristics. Data having a common characteristic are placed in one class and in this way the entire data get divided into a number of groups or classes. Classification can be one of the following two types, depending upon the nature of the phenomenon involved: Classification according to attributes: As stated above, data are classified on the basis of common characteristics which can either be descriptive (such as literacy, sex, honesty, etc.) or numerical (such as weight, height, income, etc.). Descriptive characteristics refer to qualitative phenomenon which cannot be measured quantitatively; only their presence or absence in an individual item can be noticed. Data obtained this way on the basis of certain attributes are known as statistics of attributes and their classification is said to be classification according to attributes. Such classification can be simple classification or manifold classification. In simple classification we consider only one attribute and divide the universe into two classesone class consisting of items possessing the given attribute and the other class consisting of items which do not possess the given attribute. But in manifold classification we consider two or more attributes simultaneously, and

divide that data into a number of classes (total number of classes of final order is given by 2n, where n = number of attributes considered). Whenever data are classified according to attributes, the researcher must see that the attributes are defined in such a manner that there is least possibility of any doubt/ambiguity concerning the said attributes. Classification according to class-intervals: Unlike descriptive characteristics, the numerical characteristics refer to quantitative phenomenon which can be measured through some statistical units. Data relating to income, production, age, weight, etc. come under this category. Such data are known as statistics of variables and are classified on the basis of class intervals. For instance, persons whose incomes, say, are within Rs 201 to Rs 400 can form one group, those whose incomes are within Rs 401 to Rs 600 can form another group and so on. In this way the entire data may be divided into a number of groups or classes or what are usually called, class-intervals. Each group of class-interval, thus, has an upper limit as well as a lower limit which are known as class limits. The difference between the two class limits is known as class magnitude. We may have classes with equal class magnitudes or with unequal class magnitudes. The number of items which fall in a given class is known as the frequency of the given class. All the classes or groups, with their respective frequencies taken together and put in the form of a table, are described as group frequency distribution or simply frequency distribution.

Classification according to class intervals usually involves the following three main problems: Maybe how classes ought to be there? What should be their magnitudes? There can be no specific answer with regard to the number of classes. The decision about this calls for skill and experience of the researcher. However, the objective should be to display the data in such a way as to make it meaningful for the analyst. Typically, we may have 5 to 15 classes. With regard to the second part of the question, we can say that, to the extent possible, class-intervals should be of equal magnitudes, but in some cases unequal magnitudes may result in better classification. Hence researchers objective judgment plays an important part in this connection. How to choose class limits? While choosing class limits, the researcher must take into consideration the criterion that the mid-point (generally worked out first by taking the sum of the upper limit and lower limit of a class and then divide this sum by 2) of a classinterval and the actual average of items of that class interval should remain as close to each other as possible. Consistent with this, the class limits should be located at multiples of 2, 5, 10, 20, 100 and such other figures. Class limits may generally be stated in any of the following forms:

Exclusive type class intervals: They are usually stated as follows: 1020 2030 3040 4050 The above intervals should be read as under: 10 and under 20 20 and under 30 30 and under 40 40 and under 50 Thus, under the exclusive type class intervals, the items whose values are equal to the upper limit of a class are grouped in the next higher class. For example, an item whose value is exactly 30 would be put in 3040 class interval and not in 2030 class interval. In simple words, we can say that under exclusive type class intervals, the upper limit of a class interval is excluded and items with values less than the upper limit (but not less than the lower limit) are put in the given class interval. Inclusive type class intervals: They are usually stated as follows: 1120 2130

3140 4150 In inclusive type class intervals the upper limit of a class interval is also included in the concerning class interval. Thus, an item whose value is 20 will be put in 11 20 class intervals. The stated upper limit of the class interval 1120 is 20 but the real limit is 20.99999 and as such 1120 class interval really means 11 and under 21. When the phenomenon under consideration happens to be a discrete one (i.e., can be measured and stated only in integers), then we should adopt inclusive type classification. But when the phenomenon happens to be a continuous one capable of being measured in fractions as well, we can use exclusive type class intervals. How to determine the frequency of each class? This can be done either by tally sheets or by mechanical aids. Under the technique of tally sheet, the class-groups are written on a sheet of paper (commonly known as the tally sheet) and for each item a stroke (usually a small vertical line) is marked against the class group in which it falls. The general practice is that after every four small vertical lines in a class group, the fifth line for the item falling in the same group is indicated as horizontal line through the said four lines and the resulting flower (IIII) represents five items. All this facilitates the counting of items in each one of the class groups. An illustrative tally sheet can be shown as under:

Illustrative Tally Sheet for Determining the Number of 70 Families in Different Income Groups

in case of large inquires and surveys, by mechanical aids i.e., with the help of machines viz., sorting machines that are available for the purpose. Some machines are hand operated, whereas other work with electricity. There are machines which can sort out cards at a speed of something like 25000 cards per hour. This method is fast but expensive. : When a mass of data has been assembled, it becomes necessary for the researcher to arrange the same in some kind of concise and logical order. This procedure is referred to as tabulation. Thus, tabulation is the process of

summarizing raw data and displaying the same in compact form (i.e., in the form of statistical tables) for further analysis. In a broader sense, tabulation is an orderly arrangement of data in columns and rows. Tabulation is essential because of the following reasons. 1. It conserves space and reduces explanatory and descriptive statement to a minimum. 2. It facilitates the process of comparison. 3. It facilitates the summation of items and the detection of errors and omissions. 4. It provides a basis for various statistical computations. Tabulation can be done by hand or by mechanical or electronic devices. The choice depends on the size and type of study, cost considerations, time pressures and the availability of tabulating machines or computers. In relatively large inquiries, we may use mechanical or computer tabulation if other factors are favorable and necessary facilities are available. Hand tabulation is usually preferred in case of small inquiries where the number of questionnaires is small and they are of relatively short length. Hand tabulation may be done using the direct tally, the list and tally or the card sort and count methods. When there are simple codes, it is feasible to tally directly from the questionnaire. Under this method, the codes are

written on a sheet of paper, called tally sheet, and for each response a stroke is marked against the code in which it falls. Usually after every four strokes against a particular code, the fifth response is indicated by drawing a diagonal or horizontal line through the strokes. These groups of five are easy to count and the data are sorted against each code conveniently. In the listing method, the code responses may be transcribed onto a large work-sheet, allowing a line for each questionnaire. This way a large number of questionnaires can be listed on one work sheet. Tallies are then made for each question. The card sorting method is the most flexible hand tabulation. In this method the data are recorded on special cards of convenient size and shape with a series of holes. Each hole stands for a code and when cards are stacked, a needle passes through particular hole representing a particular code. These cards are then separated and counted. In this way frequencies of various codes can be found out by the repetition of this technique. We can as well use the mechanical devices or the computer facility for tabulation purpose in case we want quick results, our budget permits their use and we have a large volume of straight forward tabulation involving a number of cross-breaks. Tabulation may also be classified as simple and complex tabulation. The former type of tabulation gives information about one or more groups of independent questions, whereas the latter type of tabulation shows the division of data in two or more categories and as such is designed to give information concerning one or

more sets of inter-related questions. Simple tabulation generally results in one-way tables which supply answers to questions about one characteristic of data only. As against this, complex tabulation usually results in two-way tables (which give information about two inter-related characteristics of data), three-way tables (giving information about three interrelated characteristics of data) or still higher order tables, also known as manifold tables, which supply information about several interrelated characteristics of data. Two-way tables, three-way tables or manifold tables are all examples of what is sometimes described as cross tabulation. Generally accepted principles of tabulation: Such principles of tabulation, particularly of constructing statistical tables, can be briefly states as follows: 1. Every table should have a clear, concise and adequate title so as to make the table intelligible without reference to the text and this title should always be placed just above the body of the table. 2. Every table should be given a distinct number to facilitate easy reference. 3. The column headings (captions) and the row headings (stubs) of the table should be clear and brief. 4. The units of measurement under each heading or sub-heading must always be indicated.

5. Explanatory footnotes, if any, concerning the table should be placed directly beneath the table, along with the reference symbols used in the table. 6. Source or sources from where the data in the table have been obtained must be indicated just below the table. 7. Usually the columns are separated from one another by lines which make the table more readable and attractive. Lines are always drawn at the top and bottom of the table and below the captions. 8. There should be thick lines to separate the data under one class from the data under another class and the lines separating the sub-divisions of the classes should be comparatively thin lines. 9. The columns may be numbered to facilitate reference. 10.Those columns whose data are to be compared should be kept side by side. Similarly, percentages and/or averages must also be kept close to the data. 11.It is generally considered better to approximate figures before tabulation as the same would reduce unnecessary details in the table itself. 12.In order to emphasis the relative significance of certain categories, different kinds of type, spacing and indentations may be used. 13.It is important that all column figures be properly aligned. Decimal points and (+) or () signs should be in perfect alignment.

14.Abbreviations should be avoided to the extent possible and ditto marks should not be used in the table. 15.Miscellaneous and exceptional items, if any, should be usually placed in the last row of the table. 16.Table should be made as logical, clear, accurate and simple as possible. If the data happen to be very large, they should not be crowded in a single table for that would make the table unwieldy and inconvenient. 17.Total of rows should normally be placed in the extreme right column and that of columns should be placed at the bottom. 18.The arrangement of the categories in a table may be chronological, geographical, alphabetical or according to magnitude to facilitate comparison. Above all, the table must suit the needs and requirements of an investigation.