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UCA Cash Flow Model

UCA Cash Flow or Uniform Credit Analysis cash flow is a variation of the FASB95 direct cash flow format. 

The UCA cash flow model has become a standard for the lending industry. It provides a slightly different view than the FASB 95 indirect and direct models.   The second column provides the general structure of the UCA cash flow statement. The third column shows the impact on cash. The UCA model structure uses a version of the direct method with a detailed breakout of changes effecting cash. The structure makes it easy to determine key variables. Note: Financing activities are broken into three sub-sections: (1) Cash Pd for Dividends & Interest (2) Current Portion LTD (3) Total External Financing. This structure allows the reviewer to separate debt service requirements from new financing activities.

UCA Cash Flow

Net Sales Chg. in A/R-N/R Trade Chg. in Bad Debt Reserve (-) Cash Collected from Sales Cost of Goods Sold Chg. in Inventory Chg. in A/P - Trade Cash Paid to Suppliers

CASH FROM TRADING ACT SG&A Expense (less: non-cash exp)  Chg. in Prepaid Exp. Chg. in Accrued Exp. Cash Paid for Operating Costs CASH AFTER OPERATIONS Other Income Current Income Taxes Chg. in Income Tax Payable Other Income (Exp) & Taxes Pd. NET CASH AFTER OPERATIONS (NCAO) Interest Expense (-) Chg. in Interest Payable Dividends - Common Cash Paid for Dividends & Interest NET CASH INCOME CMLTD Current Portion Long Term Debt CASH AFTER DEBT AMORT Chg in PPE Chg in Furniture, Fixtures Chg in Accum Deprec (-) Cost of Goods Sold - Depreciation Depreciation 

Gain(Loss) on Asset Sale Chg. in Net Fixed Assets Chg in Cash Value Life Insurance Chg in Other Assets Chg. in Investments Cash Paid for Plant & Investments FINANCING SURPLUS/(REQ) Chg in Notes Payable - Bank Chg in Equity Chg in Long Term Debt Total External Financing CASH AFTER FINANCING CASH ENDING CASH & EQUIVALENTS  

Impact on Cash

Sales (+) Increase (-), decrease (+) Increase (+), decrease (-)  -contra acct.

Cash Collected from Sales  

Cost of Goods Sold (-) Increase (-), decrease (+) Increase (+), decrease (-) Cash Paid to Suppliers  (Should be Neg)

Cash Collected from Sales + Cash Paid to Suppliers SG&A (-) Depreciation (+) Amortization(+) Increase (-), Decrease (+) Increase (+), Decrease (-) Cash Paid for Op.Costs (should be neg) Cash from Trading Act + Cash Paid for Op Costs Other Income (+) Current Income Taxes (-) Increase (+), decrease (-) Other Income (Exp) & Taxes Paid Cash After Operations + Other Income (Exp) & Taxes Paid (NCAO) Interest Expense (-) Increase (+), Decrease (-) Negative Cash Paid for Dividends & Interest (Neg.) NCAO - Cash Pd for Dividends & Interest   Negative  Negative Net Cash Income - CMLTD or (CPLTD) Increase (-), Decrease (+) Increase (-), Decrease (+) Increase (+), Decrease (-) Negative Negative

Gain (+), Loss (-) Chg. in Net Fixed Assets

Increase (-), Decrease (+) Increase (-), Decrease (+) Chg. in Investments Usually Negative - unless a major liquidation  

Sum of previous transactions Increase (+), Decrease (-) Increase (+), Decrease (-) Increase (+), Decrease (-) Sum of above Financing Surplus/(Req) + Ext Financing Beginning Cash Ending Cash 

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FINPACK News

Using the uca cash flow for commercial analysis.

by Curtis Mahnken | Jul 12, 2018

The Uniform Credit Analysis, or UCA Cash Flow , is designed to help you identify where the business’s cash is going and how it is being used. Is it being used to purchase additional inventory or is it being used to purchase equipment?

What is the UCA Cash Flow?

The UCA Cash Flow is a report included in the C & I Business Analysis tool for FINPACK Commercial. You may need to go to ‘Preview Options’ to activate this portion of the output, to view the UCA Cash Flow.

The UCA Cash Flow takes information from the beginning and ending balance sheets and the income statement to analyze how cash is being utilized in the business. The “business of the business” is analyzed in the “ Cash From Trading ” section.  Next, general operating expenses are subtracted to calculate “ Cash After Operations ”. Then financing costs are factored in to arrive at “ Net Cash Income ”. “ Cash After Debt Amortization ” is calculated by subtracting the current portion of long-term debt. Cash outlays for capital expenditures are assessed to calculate the “ Financing Surplus / Requirement ”. Finally, “ Cash after Financing ” looks at the changes in the external financing of the business.

How to use the UCA Cash Flow

So, how do you use this report? Very simply, look for where the bolded lines in FINPACK’s UCA Cash Flow turn negative. Assess the UCA Cash Flow at this point and above to dig in to see the weak link leading to negative cash flow.  If the “Financing Surplus / Requirement” line is where cash turns negative, take a look at outlays for capital expenditures they have made or maybe they are paying out too much in dividends. Use this report along with the common size and percent change reports in FINPACK’s C & I Business Analysis to identify the hole in the cash flow through the business.

The UCA Cash Flow provides you a roadmap to how cash is being generated and used in the business and gives you a starting point for discussions with your borrower in analyzing their loan request.

Curtis Mahnken

• Curtis Mahnken https://finpack.umn.edu/news/author/cmahnken/ How Much is a Good Manager Worth?
• Curtis Mahnken https://finpack.umn.edu/news/author/cmahnken/ FINPACK C & I Business Analysis
• Curtis Mahnken https://finpack.umn.edu/news/author/cmahnken/ Learn About the 2017-2018 FINPACK Update
• Curtis Mahnken https://finpack.umn.edu/news/author/cmahnken/ Cash Flow Projections - Which Projection Tool?

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Cash Flow Analysis I: UCA Fundamentals

Course overview.

RMA’s Cash Flow Analysis I: UCA Fundamentals teaches the fundamentals of constructing and analyzing direct and indirect cash flow statements so that a credit analyst will have clearer insights into how a company generates and uses its cash resources. These insights will enhance the quality and effectiveness of the entire credit decision process.

Instructor-Led Online

Program Level

Foundational

Prerequisites

Who will benefit.

Credit analysts, loan review personnel, and lenders new to cash flow analysis, as well as other commercial banking professionals who need to understand cash flow and how it helps determine a borrower’s ability to repay loans. It is structured for individuals who are acquainted with financial accounting principles and the basic disciplines of financial analysis.

Learning Objectives

Upon completion of this course, participants will be able to:

• Evaluate the information from the income statements, the balance sheet, and the notes to these statements.
• Use this information to judge a company’s financial condition and performance.
• Construct a UCA cash flow statement.
• Use the UCA cash flow statement to reveal how the company generated its cash, spent its cash, and invested or financed the difference and then test assumptions on a UCA cash flow projections to diagnose their impact on the borrower’s financial statements.
• Effectively present the UCA cash flow analysis process and the resulting credit decision either in writing or orally.

Methodology:

To aid the process of learning, participants study the case of Savitt Heavy Construction Equipment (SHCE) throughout the class. Financial statements, memos, and notes for SHCE and background industry materials are included as part of the case materials. This class actively involves participants in large and small group exercises. From the group practice sessions, participants learn how to apply the course content in real-life situations.

Check out all upcoming courses in Ignite.

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Pure Cash flow information

What is UCA Cash Flow (Example and Analysis)

In this article, we will discuss UCA cash flow —what it is, how to calculate it, and provide an example.

During the analysis of the cash flow from a company’s financial reports, there’s a high possibility that we may overlook important factors regarding cash inflow and outflow.

However, this problem can be solved by using the UCA cash flow model. So, let’s discuss it.

Table of Contents

What is UCA Cash Flow

UCA cash flow is a company’s analysis report generated by financial software or manually to understand the company’s cash flow more accurately.

UCA reports gather data from the main three financial reports: the balance sheet , income statement, and cash flow statement.

For example, it retrieves items such as the cost of goods sold and operating expenses from the cash flow statement, while net sales come from the income statement .

The UCA cash flow report is mainly similar to the company’s cash flow statement because it uses the structure of the direct method . However, it is slightly different due to its detailed breakdown of changes affecting cash.

UCA stands for Uniform Credit Analysis , and as it sounds, this report is mainly used by the lending industry to find out a company’s ability to generate cash and its liquidity.

In short, when you apply for a loan, the lender will analyze your company’s UCA report to determine if you can approve the loan or not.

UCA Cash Flow Example and Calculation

Calculating UCA cash flow is not a difficult task; we need to add different types of activities and items in reports.

Here is the UCA cash flow statement of the American company South Texas Oilfield Equipment.

Using this example, we will calculate UCA cash flow step by step.

Step 1: Find out all cash inflow

The first section of the UCA report is the inflow of the company, which is basically called the receipt of where cash comes from.

These are generally net sales of the company, and the other one is accounts receivable.

It means a customer bought a product in the past on credit and paid now, so it will be categorized as cash inflow.

Also, remember, it’s possible that the company does not have cash the same as its generated sales. In fact, most of the time, companies have less cash compared to their sales.

The reason is when you sell a product or service on credit; it will be calculated as sales, but the company actually does not get cash.

On the other side, if accounts receivable increase by the next year, it means your sales generated more but on credit and did not get actual cash.

This activity is considered in the UCA cash flow statement so the lender will know how much actual cash the company got.

For example, if your company generated $100,000 worth of sales and your accounts receivable increased from $20,000 to $50,000, it means you got $70,000 cash from customers, and $30,000 sales became on credit.

Step 2: Collecting all cash outflow

Collect all sources where cash goes out from the company, which are generally referred to as cash outflow .

Generally, these components are cost of goods sold, accounts payable, and changes in inventory are categorised in.

It’s obvious that the company’s primary cash outflow will be the cost of goods. But here are two other elements too.

Change in Inventory:

Inventory is a list of items, equipment, and property, etc. If your inventory increases, then automatically the business’s outflow will increase.

Think like this, when you purchase items, material, and equipment for a company during the year, it will be calculated as an outflow of cash.

Accounts Payables:

Accounts payable is cash that you will pay your supplier. This is exactly the opposite of accounts receivable. It’s the same as your customer buying products on credit as you will also buy raw material and other things from your supplier on credit.

Step 3: Calculate Operating Cost

Operating costs are generally referred to as expenses that happen due to operating the business . In other words, these are expenses the company will pay to run its business.

This section will include these components:

• Selling, General, and Administrative Expenses.
• Changes in Prepaid Expense
• Change in Accrued Expense
• Change in Current Assets and Liabilities

Step 4: Find Out Taxes and Other Income

Taxes significantly affect the cash flow of the company. It’s necessary for lenders to add taxes during the UCA cash flow model calculation.

Also, most companies have more than one income source which contributes a little bit of cash inflow in the statement, so it should also be in the statement during UCA cash flow analysis .

Here are items to consider:

• Other Income
• Changes in Liabilities
• Income Tax Expense
• Changes in Deferred Income Tax
• Changes in Income Tax Payable

Step 5: Cash Financing Cost

The next section of the UCA statement is financial cost. A cost related to company financial activities is categorised as financing cost.

For example, interest payment of the loan, which was taken by the company.

Other financial activities which the UCA cash flow report includes:

• Dividends Withdrawal
• Change in Dividend Payable
• Interest Expense
• Change in Interest Payable

After that, at the end, the current portion of the long-term debt will be added to calculate cash after debt amortization.

So, in this way, professionals will add all other cash flow activities in the UCA report to understand more.

UCA Cash Flow Analysis

UCA cash flow analysis covers the result of the calculation of the UCA report. After every section, net calculations will help us figure out which gives lenders an idea about the company.

Inflow and outflow are the first two sections of the report. We will get cash from trading by subtracting outflow from inflow.

Subtracting operating costs from cash from trading to get cash after operation.

Then subtracting all of the taxes and adding other income to find out net cash after operation (NCAO). This analysis element of UCA cash flow will give an idea of how much operating cash the company has left.

In the last UCA report, there are financial costs and loan amounts, subtracting these items from NCAO leads to getting cash after debt amortization .

This will give lenders an overview of how much you are capable of borrowing.

The UCA cash flow statement also highlights cash flow negatives , which will attract the management team and suggest improvements.

Many tools provide the service of extracting data from the financial statements of the company, and they will generate UCA statement.

UCA cash flow helps calculate the cash flow ratio and compare liquidity with other companies.

Apart from that, using data from the UCA report, some tools are able to generate forecasts of the company’s cash flow .

UCA Cash Flow Coverage Ratio

UCA cash flow coverage ratio is almost similar to the cash flow coverage ratio, but it would be used for a specific version of the cash flow statement called UCA cash flow.

This ratio compares net operating cash flow to the company’s total debt service.

Here is the UCA cash flow coverage ratio formula :

This ratio is used by lenders to check if the company’s cash flow meets its obligations and also the ability to pay back the loan amount. A higher ratio is a good signal, whereas a lower ratio means the company is not generating enough cash to meet its debt service.

Understanding UCA cash flow becomes easy when you have a basic overview of the general statement properly.

I created a comprehensive guide about the cash flow statement with visual images to easily understand.

Cash flow statement: comprehensive guide

Check it out, and you will definitely find it very helpful.

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Definition of UCA Cash Flow

UCA cash flow or Uniform Credit Analysis cash flow, is one method used to determine the ability of a company to repay a loan. Some would say UCA cash flow analysis is a more accurate, practical and easily understandable method to determine this ability, versus methods such as EBITDA (earnings before interest, taxes, depreciation and amortization), or net income plus depreciation. We provide a simplified definition of UCA cash flow.

Here is a simplified example of how UCA cash flow looks at a company’s financial situation:

1. Total Income from Product or Service Sales minus Inventory, Production or Service Costs = Gross Cash Profit

2. Gross Cash Profit minus Operating Expenses = Cash After Operations

3. Cash After Operations plus/minus Other Income or Disbursements, and Taxes = Net Cash After Operations

It is this Net Cash After Operations figure which represents monies that are available to service a debt. This is the bottom line. While it is not the only factor a lender looks at in judging a company’s ability to repay a loan, it is a key factor.

UCA cash flow analysis eliminates issues such as non-cash expenses for equipment depreciation, or inflated cash flow based on extending the time to pay vendors.

It also provides a more real-world picture of a company’s financial health and can give a lender a better idea of how a company manages its money and why it needs to borrow money – is it to increase inventory, production or services, or is it to cover operating expenses?

Additional Help

An accountant can help you further understand the definition of UCA cash flow, how it applies to your situation, and help you put a UCA cash flow analysis together. If you don’t already have an accountant that you trust, you should use TalkLocal to find an accountant. We will connect you with up to three high quality professionals in just minutes!

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The Defense Acquisition Encyclopedia

Contracts & Legal

Undefinitized Contract Actions (UCA) ( DFARS 217.7401 ), also called Letter Contracts, are those contract actions for which the contract terms, specifications, or price are not agreed upon before performance commences. Examples are letter contracts, Basic Ordering Agreements (BOA) , and provisioned item orders, for which the price has not been agreed upon before performance has begun.

Definition: An Undefinitized Contract Action (UCA) is any contract action for which the contract terms, specifications, or price are not agreed upon before performance is begun under the action.

Undefinitized Contract Actions (UCA) Requirements

The requirements for utilizing a UCA are listed below. Further guidance for Letter Contracts and UCAs is provided in FAR 16.603 and DFARS 217.7403.

• The negotiation of definitive contract action is not possible in sufficient time to meet the Government’s requirements; and
• The Government’s interest demands that the Contractor be given a binding commitment so that contract performance can begin immediately, and shall be as complete and definite as practicable under the particular circumstances.

Letter Contract for Undefinitized Contract Actions (UCA)

A Letter Contract ( FAR 16.603-1 )/UCA is a written preliminary contractual instrument that authorizes the Contractor to begin immediately manufacturing supplies or performing services. A Letter Contract/UCA should be as complete and definitive as possible under the circumstances.

• Applicability. Per FAR 16.603-2(a), a Letter Contract may be used when (i) the Government’s interests demand that the Contractor be given a binding commitment so that work can start immediately, and (ii) negotiating a definitive contract is not possible insufficient time to meet the requirement. However, a Letter Contract should be as complete and definite as feasible under the circumstances.
• Commit the Government to a definitive contract in excess of the funds available at the time the letter contract is executed;
• Be entered into without competition when the competition is required by FAR Part 6;
• Be amended to satisfy a new requirement unless that requirement is inseparable from the existing letter contract. Any such amendment is subject to the same requirements and limitations as a new letter contract; or
• Per DFARS 217.7404-4 obligate more than 50% of the not-to-exceed (NTE) price before definitization. However, if the Contractor submits a qualifying proposal before 50 percent of the NTE price has been obligated by the Govt., then the limitation on obligations before definitization may be increased to no more than 75%.
• A request for UCA approval package prepared in accordance with DFARS PGI 217.7404-1 .
• A Letter Contract may be used only after the Head of the Contracting Activity or a designee determines in writing that no other contract is suitable.
• A Statement of Urgency from the requiring organization is required to support the need of issuing a Letter Contract.
• A Funding Document is required.
• BCM Cover Page;
• Why you need to award a Letter Contract vice a conventional contract (urgency impact statement);
• How you selected the particular firm for the award (competitive bids or proposals, or approved Justification and Approval (J&A);
• A responsibility determination in accordance with FAR Subpart 9.1 for the proposed awardee;
• Basis (analysis) for establishing the not-to-exceed (NTE) dollar amount(s) for the Letter Contract; and
• What the planned definitization schedule is and how it was established. (Relationship between dollars and schedule).
• Contents of a Letter Contract. Per FAR 16.603-2 (c) and as required by the clause at FAR 52.216-25 , a Letter Contract must include a Definitization Schedule (accomplished by inclusion of the clause at DFARS 252.217-7027 ) as well as a Qualifying Proposal in accordance with the definitization schedule. Clauses for the type of definitive contract contemplated must also be included, and appropriate clauses, as well as further details, are listed in the SCPPM document  UCA.

Basic Ordering Agreement for Undefinitized Contract Actions (UCA)

A Basic Ordering Agreement (BOA) ( FAR 16.703 ) is a written instrument of understanding, negotiated between an agency or contracting activity and a contractor, that:

• Contains contract clauses applying to future contracts between the parties during its term
• Contemplates separate future contracts that will incorporate by reference or attachment the required and applicable clauses agreed upon in the basic ordering agreement.
• Contains methods for pricing, issuing, and delivering future orders
• Contains a description of supplies and services to be provided

This agreement may be used to expedite contracting for uncertain supplies or services when specific items, quantities, and prices are not known at the time of agreement is executed, but a substantial number of requirements are anticipated to be purchased from the contractor.

Unpriced Change Order for Undefinitized Contract Actions (UCA)

An Unpriced Change Order ( DFARS 243.204-70) describes the definitization of unpriced change orders with an estimated value exceeding $5,000,000. Exceptions are described at DFARS 243.204-70-5 .

Undefinitized Contract Actions (UCA) Exceptions

The following exceptions apply to UCAs . However, the DFARS 217.7402  says the contracting officer shall apply the policy and procedures to them to the maximum extent practicable:

• Purchases at or below the simplified acquisition threshold .
• Special access programs.
• Congressionally mandated long-lead procurement contracts.

Risks Associated with Undefinitized Contract Actions (UCA)

While UCAs can be useful in certain circumstances, they also carry specific risks that government contracting officers and program managers should be aware of. Some of the main risks associated with Undefinitized Contract Actions include:

• Lack of clear requirements: Since the scope of work is not fully defined initially, it can lead to uncertainty and ambiguity regarding the specific deliverables and performance requirements. This can make it challenging to manage the contractor’s performance effectively.
• Cost growth and cost control: Without clear requirements, there is a risk of cost growth as the contract progresses. The contractor may encounter unforeseen challenges or take advantage of the lack of specificity to request additional funds. Program managers need to carefully manage costs to prevent cost overruns.
• Schedule delays: The absence of a well-defined scope can lead to delays in the completion of the contract. The contractor might not be able to proceed efficiently if they encounter unforeseen issues or are waiting for the government to provide additional information.
• Limited government control: UCAs can limit the government’s ability to influence the contractor’s execution of the work. The contractor may proceed in a manner that does not align with the government’s priorities or ultimate needs.
• Inadequate performance: Without a clear understanding of what is required, there is a possibility that the contractor delivers a product or service that does not meet the government’s needs or expectations.
• Cost reasonableness challenges: When the scope is not well-defined, it becomes challenging to determine whether the proposed costs are reasonable. This can result in disputes over cost reasonableness and may require extensive negotiations.
• Legal and contractual challenges: Undefinitized Contract Actions may raise legal and regulatory issues, and the contracts must comply with specific acquisition regulations to ensure they are properly executed.
• Lack of competition: In some cases, UCAs may be awarded on a sole-source basis due to the urgency of the requirement, limiting the government’s ability to obtain competitive pricing.

To mitigate these risks, government contracting officers and program managers should implement robust contract management practices, maintain open communication with the contractor, and work to definitize the contract as soon as feasible. Definitization involves finalizing the terms, conditions, and pricing, thus providing clearer direction for both parties. Timely definitization is essential to control costs and minimize risks associated with Undefinitized Contract Actions.

AcqNotes Tutorial

AcqLinks and References:

• DoD Contracting Officer Representative (COR) Handbook – 22 Mar 12
• DAU “Comparison of Major Contract Types” – Jan 2014
• Website: Federal Acquisition Regulations (FAR) Home Page
• Website: DFARS 216 “Contract Types”
• Website: DFARS 217.74 Undefinitized Contract Actions 
• Website: PGI 217.74– Undedefinitized Contract Actions (UCA)

Updated: 2/19/2024

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Dissertation Writing: Home

Check your Library Account

Dissertation writing.

• Illustrations

What is a dissertation? An extended essay exploring a specified research question or area of practice in depth. Although the word count can vary it is usually longer than most essays, between 5000 - 10000 words.

Your dissertation should demonstrate your ability to:

• Study independently;
• Plan and undertake an in-depth piece of research;
• Select and evaluate information;
• Develop a reasoned argument based on examples and evidence;
• Communicate your ideas and findings effectively.

Dissertation Webinars For further help see -  Library & Learning Webinars and Events  (see Recorded Webinars tab and Dissertations).

Developing your research Consider your overarching hypothesis and the argument you are going to construct. Be aware that these may change as your research deepens. Use tutor and peer feedback to develop your research.

Begin writing before you have completed your research, because the process of writing will help you clarify your ideas and inform your research.

Research methods To some extent, the topic you choose to investigate will be shaped by existing studies on related topics, so it is important to explore existing literature.

Once you have some awareness of what has already been written about, you need to select the texts, ideas and methods that are most relevant to your particular enquiry.

You may want to research people’s responses to a recent phenomenon, and there may not be very much written about your specific topic: in which case look at the ways that other people have investigated public opinion, find out more about primary research methods (e.g. writing and delivering surveys, interviews, carrying out focus groups and observations etc.)

However, many art subjects are continuations or variations of existing practices and disciplines, and a lot of research is based on evaluating existing texts, which is known as secondary research (e.g. texts written by another researcher).

See also: Finding Resources

See 'The Introduction' under the 'Writing' tab at: Essay Writing .

For longer pieces of writing, chapters serve to break up sections that have different, but related topics. Traditionally, dissertations included a literature review as the first chapter (after the introduction), and a methodology, but check your course requirements.

Chapters can be arranged into key themes, case studies, or they can follow the development of something, chronologically. How you organise them will depend on your topic, and what you want to emphasize. It is helpful for your reader if you explain how you have arranged your chapters in the introduction, so that they know what to expect.

See: Literature Reviews

A methodology is a theoretically-informed approach to the production of knowledge. It usually refers to a chapter or section of a chapter that explains how you went about finding and verifying information, and why you used the methods and processes that you decided to use.

Since research is about finding out more about a subject, methodologies are designed to aid the process, so a good starting point is deciding what you want to find out.

• Your research question (aim)
• What smaller questions (objectives) you think you may need to explore in order to answer your main research question (aim)
• What practical experiments/primary research/secondary research activities you think you will need to undertake to answer these questions (objectives)

You might want to write a list of what you are going to do. However, a methodology is more than simply the methods you intend to use to collect data. You need to include a consideration of the concepts and theories which underlie your chosen methods, and to state how you have addressed the research questions and/or hypotheses.

Every stage should be explained and justified with clear reasons for the choice of your particular methods and materials. Ideally, the methods should be described in enough detail for the study to be replicated, or at least repeated in a similar way in another situation. If your research is mainly secondary, then much of this will be covered in the literature review and you may choose to combine the two (a critical review).

Methods vary both within and between disciplines: talk to your supervisors and evaluate methodologies written by other researchers in your field.

Research Methods Research methods are frequently divided into two categories: primary and secondary research.

• Primary research includes interviews, surveys, observations and questionnaires – research where the student gathers first hand evidence.
• Secondary research is found in sources such as academic books and journals and is the usual route for the contextual and theory-based dissertation. Secondary research should be done before primary research is carried out, as this will inform the research design.

However, when you Google or search online for a guide to writing a methodology, you are commonly given a scientific methodology structure which emphasises the experiment and results. In an arts and humanities based subject, a methodology is not a systematic description of how you arrived at your conclusion or result. Rather, it could take a critical approach that is grounded in theory (perhaps social theory such as Marxism, Feminism, or Post-humanism, for example), and the use of literature to support this which may be applied to case studies or examples.

The choice of research methods depends on what you want to find out: the data or findings you need to support your discussion of your chosen research subject.

Research Findings Research findings, that is the information related to the topic you are investigating, falls roughly into two categories - quantitative (numbers and statistics) and qualitative (words, images, objects and meanings).

• Quantitative methods might include experiments, observations recorded as numbers, and surveys with closed-ended or multiple-choice questions. The findings are usually presented in tables, charts or percentages.
• Qualitative methods might include interviews with open-ended questions, observations described in words, and literature reviews that explore concepts, narratives and theories and is open to interpretation.
• It is important not to consider them to be mutually exclusive: for example, the process of designing an effective survey or questionnaire to gather quantitative data will probably include some qualitative research into different approaches and formats of questionnaires, and this will need to be underpinned by your own evaluation of what would be most effective.

Structure Have a short introduction which tells your reader the overall aim of the research. what methods and procedures have been used, with a rationale to explain how the approach is appropriate to the research questions and aim.

Establish links between the question and the method, e.g. if the question revolves around a feminist debate on the representation of women in advertising, then a survey of people's opinions on this would not be as valuable as academic texts that engage with these current debates at a theoretical level.

Describe the specific methods of data collection.

Establish your analytic framework (theoretical perspective) and interpretation of your findings.

Your conclusion should bring together the main themes, findings and overall point of your essay. In order to do this, it is a good idea to refer to both the assignment question and your introduction, so that your conclusion is consistent with them. For example, if you have looked at an argument weighing up the pros and cons of something, you should summarise why you lean towards one opinion above others, or explain why a variety of approaches are valid for different reasons. It is not necessary to state a definitive answer to your question, but you should bring together the key elements that you have investigated, so as to justify your stance.

See also 'The Conclusion' under the 'Writing' tab at Essay Writing .

Academic style Being able to express your ideas in formal English is a requirement for many written course assignments: it is also a valuable transferrable skill in terms of employability. Academic writing demonstrates your ability to present your ideas convincingly, with clarity accuracy and authority. Some good examples of academic phrases are available on the Manchester Academic Phrasebank .

General guidelines for academic style include:

• Use signposting words to introduce and link your ideas, and help your reader follow your ideas. For example, rather than ‘Picasso experimented with cubism’ use ‘Picasso’s experiments with cubism were significant because…’
• Use objective language (the third person, rather than the first): e.g. rather than 'I believe that it is difficult to say how much an artwork is worth…’ use 'It is often difficult to estimate the value of an artwork, for example...’
• Use accurate language and subject-specific terminology, e.g. Rather than stating ‘Media stereotypes women' be specific: ‘The film Showgirls (1995) has been criticised for representing the female characters as stereotypical and highly sexualised.’ or ‘in the 1960s’ rather than ‘In the old days…’ (try to avoid assumptions and generalisations: e.g. everyone uses facebook, everybody knows…)
• Avoid contractions: e.g. use ‘do not’, rather than ‘don’t’, or ‘cannot’ rather than ‘can’t’ (this affects word count as well)

None of these guidelines are always applicable – there may be times when it is appropriate to use first person (I) to refer to personal experiences and opinions, and there may be times when you want to assert strong opinions. As with any piece of writing it will depend on what you want to communicate. However, essays are usually assessed on the knowledge demonstrated by the writer and using accurate terminology and statements rather than questions present a more convincing argument than phrases used in spoken English, such as ‘I feel…’ or ‘in my opinion…’.

Using evidence Providing evidence to demonstrate that you have researched your topic, and are aware of other studies and opinions about it, is a distinctive feature of academic writing. You should refer to the ideas and findings of others to support your argument, but the main voice should be your own.

Do not use a quotation unless you make it clear to your reader why you are using it and how it relates to the overall discussion. By interpreting other people's work you can indicate the significance of their ideas to your own argument. By commenting on or evaluating the work of others you demonstrate your own understanding of the topic you are investigating and indicate how you position yourself in relation to existing scholarship.

Evidence could be a direct or paraphrased citation from a variety of different sources to support your argument. Academic writing should contain citations, but they should not constitute more than 25% of your word count.

For information about how to evidence and refence your work correctly, see Harvard Referencing .

Citations are used in the body of your writing to indicate when you have referred to someone else’s writing, work or ideas. Your citations provide some basic information about the sources you used, and link to your bibliography, which provides more detailed information about your sources and how you accessed them.;

• the author's surname
• the year of publication
• the page number (where applicable)

So, a UCA Harvard citation from a book or journal article would be formatted like this:  (Butler, 2006:8)

Direct citations need to include speech marks , for example:

"whatever biological intractability sex appears to have, gender is culturally constructed" (Butler, 2006:8)

To integrate quotations within your paragraphs, you may want to introduce the author before quoting them, for example:

The architect Daniel Libeskind (1997:153) argues that “in representing the making of architecture as an autonomous activity (having more affinity to technique than science) this thinking intentionally narrows itself to a process of date collecting operations.

Indirect citations are paraphrased in your own words, and can be used to summarise and integrate others' ideas into your writing. Paraphrasing is more complex than changing the occasional word, you must convey the author’s original meaning.

For example, here is a direct quotation:  “Of course, if women could subvert so-called masculine traits by adapting and adopting masculine fashions, then it was also possible for men to procure feminine styles for themslves, and, as the century progressed, the cries of ‘gender confusion’ by media and academic commentators became increasingly loud” (Arnold, 2001:101)

This direct quotation could be paraphrased like this:  Increasing discourse surrounding gender emerged as the traditional distinctions between male and female fashion became blurred (Arnold, 2001:101).

Or, like this: Traditional notions of gender were challenged by women wearing fashions usually intended for men and men wearing fashions usually intended for women (Arnold, 2001:101).

Note: As shown in the examples above, Indirect citations do NOT need to include speech marks.

For more information of formatting citations, see Harvard Referencing .

Using illustrations Illustrations are another form of evidence, and should be used as support for:

• Comparison;
• Deconstruction;
• Interpretation;
• Extrapolation.

Each image should have its own figure number and the numbers are allocated by order of appearance. The first image in your written work will be Figure 1, the second will be Figure 2, followed by Figure 3, Figure 4 and so on. If the image you are using is a named work of art, you should include the name of the artist, the tile, the year of production (in round brackets), the medium [in square brackets] and its dimensions in the caption. For an example, see below.

If your image does not have a name, your caption should simply describe what the image is. The caption, like all titles in the Harvard refencing system, must be in italics.  The year of publication, medium [in square brackets] and year (in round brackets).

For more information on formatting images, captions and your list of illustrations in Word documents see Microsoft Help on Inserting Pictures and Harvard Referencing .

Formatting your work Check the criteria for layout and contents recommended by your course. This may be in the handbook or the dissertation briefing documents.

General presentation: Dissertations should be word-processed and their overall presentation and layout should be reader-friendly.

• Number your pages;
• Set it out on A4 paper;
• Use 1.5 or double-line spacing;
• Use a readable font (e.g. Times New Roman or Arial);
• Use at least a 12 point font.
• The front cover/title page;
• The full title;
• Your full name;
• The qualification/course you are studying;
• The name of the Institution (UCA);
• Year of submission;
• Name of your tutor/assessor;
• Word count.
• The introduction;
• Titles of chapters;
• The conclusion;
• List of illustrations;
• Bibliography;
• Appendices.

LibrarySearch

• Last Updated: Apr 17, 2024 11:36 AM
• URL: https://mylibrary.uca.ac.uk/dissertationwriting

Presentations

Presentation templates, research posters.

Use these standardized templates and guidelines to create professional presentations representing UCLA, your department or your research work.

These templates provide options for designing presentations using either PowerPoint or InDesign. When creating your presentation, think of each slide as a kind of billboard, with simple, direct communication. Concise slides are generally more effective than slides overloaded with text. Feature photos or clean, simple charts to relay information or embedded videos and infographics to illustrate aspects of your presentation.

A research poster should tell the story of your research in an organized, concise manner that engages the reader. The poster usually contains text and graphics. You also want your poster to be self-explanatory so anyone viewing it can easily understand the project. It is important the poster be easy to read for multiple people looking at it from a few feet away.

The UCLA Library Poster Guidelines can be a useful resource to help you get started.

Keep in mind that use of UCLA marks and colors is restricted.