Matter and living organisms are organized in a certain order, from the simplest level to the most complex level. Cells occupy the first level of matter that is described as living as illustrated in the figure below

Classical conditioning (also known as Pavlovian conditioning) is learning through association and was discovered by Pavlov, a Russian physiologist. In simple terms, two stimuli are linked together to produce a new learned response in a person or animal. John Watson proposed that the process of classical conditioning (based on Pavlov’s observations) was able to explain all aspects of human psychology

In the most general sense an audit is the means by which a person is assured by another person of the quality and condition and status of some subject matter that the auditor has examined. the need for an audit appears because the shareholders are doubtful about the quality condition or status of the subject matter and is able to remove the doubt or uncertainty

Analysis is an act of breaking an item into individual elements so as to study the element. Financial analysis is an integral part of business analysis. Financial statement analysis is an important part of business analysis. Business analysis is the process of evaluating a company’s economic prospects and risks. This includes analyzing a company’s environment, its strategies, financial position and performance. Business analysis is useful in a wide range of business decisions

The concept of purchasing policy and strategy is central to understanding of the process of strategic management. The term strategy emanates from a Greek word ‘ strategos’ , which means generalship – the actual direction of a military force as distinct from the policy governing their deployment. The word literally means the art of the general. Strategy begins with a concept of how to use the resources of a firm more effectively in the changing environment. It is similar to the concept in sports called “ game plan” e.g. before a team goes into the field, effective coaches examine a competitor’ s past plans, strengths and weaknesses. The objective is to win the game with minimum injuries; coaches may also not wish to use all their best players but to save some for the future opponents. So coaches devise a plan to win a game.

The main purpose of this course to enable the learner to improve skills in clearing and forwarding in global procurement of supplies. Enhance the efficiency of the inbound and outbound logistics when sourcing from abroad.

Communication is a process of sending and receiving messages between twopeople that enhances human to share knowledge, attitude and skills. It begins with Message – Sender—Medium—Receiver—Feedback. During communication messages are transmitted, received, analyzed, accepted and rejected

This module is designed to equip the trainee with knowledge, skills and attitudes that will enable him/her to effectively counsel and support clients n a society.

Deviation is a measure of difference between the observed value of a variable and some other value, often that variable's mean. The sign of the deviation (positive or negative), reports the direction of that difference (the deviation is positive when the observed value exceeds the reference value). The magnitude of the value indicates the size of the difference.

This chapter starts by appreciating that besides the company there are other forms of business associations, such as cooperatives, partnerships and sole proprietorships. It then distinguishes these other forms of business associations from the company, which is our main focus. The chapter then goes ahead to look at the law governing other forms of business associations with special attention to cooperative societies