Should An Investment Appraisal Add Value To Businesses Finance Essay - Free Essay Example

Sample details Pages: 7 Words: 2113 Downloads: 5 Date added: 2017/06/26 Category Finance Essay Type Narrative essay Did you like this example? One of the key areas of long-term decision-making that firms must tackle is that of investment the need to commit funds by purchasing land, buildings, machinery and so on, in anticipation of being able to earn an income greater than the funds committed. In order to handle these decisions, firms have to make an assessment of the size of the outflows and inflows of funds, the lifespan of the investment, the degree of risk attached and the cost of obtaining fund. Investment appraisal in the nutshell is one the main stages of capital budgeting cycle. However in this analysis, attention will be taken on how investment appraisal adds value to a business and the reasons for and against how it adds value to a business from different points of view and as well school of thoughts. Its essential to know that analysing investment appraisals without examining the methods attached to it will be a fault, so the discounted cashflow techniques which are Net present value and internal rate of return will be taken into consideration. But I presume that a little bit of payback and accounting rate of return will also be analysed. Don’t waste time! Our writers will create an original "Should An Investment Appraisal Add Value To Businesses Finance Essay" essay for you Create order When we analysis investment appraisal it is considered that even when the projects that are unlikely to generate profits, it should be subjected to investment appraisal, by so doing, the best ways of achieving the projects aims are identified. According to Glautier and Underdown (2007), in the analysis of investment appraisal, many important facts are uncertain therefore making it a prime problem, there is then the need in trying to reduce the field of uncertainty before a decision is made. There is the problem of making sure that all the known facts are correctly assessed and quantified. Both known and uncertain facts are estimated in cash terms, and the methods of investment appraisal focus on cash flows. Glautier and Underdown postulated that there is selection of investment projects is always a question of considering which of the several competing alternatives in the best from the business organisation point of view. By quantifying the cash inflows and the cash outlays which are involved in the various alternatives hence appraising the investment, a decision is made by selecting the alternative which is preferred by the business organisation hence adding value to their business. Glautier and Underdown, in their example concerning a Wall Street Finance Ltd was offering the opportunity of selecting two investments, each of which will yield 500,000 yearly. Investment A requires a total cash outlay of 5,000,000 hence it promises a rate of return of 10 per cent. Investment B requires a total cash outlay of 50,000,000 and therefore offers a rate of return of 1 per cent per annum.In this situation Wall Street Finance Ltd has to do an appraisal on the investment, therefore a good appraisal of the project will normally choose project A, therefore adding value to its business organisation. However according to Jon C and Roger S (2007), investment appraisal methods such as the pay back and accounting rate of return rather brought down the business organisation and making faulty decisions. This he illustrated using a case study of Ressembler Group where individual managers were more concerned with meeting short term targets wherein some managers used the level of revenue and with little attention to cost while others completely used the payback method. In this situation the managers were more interested to see how long it takes the cash proceeds to equal the initial outlay. In cases like this, a business will need to consider its strategic requirements and the way managers understand them. So investment appraisal may help to find the cheapest way to provide (say) a new staff restaurant, even though such a project may be unlikely to earn profits for the company. According to a survey I made concerning a small business that before opening a restaurant had a problem in the choice of location so he only had to appraise the in which area he invest considering the three locations. In the scenario, he had to take many things into consideration such labour, market, transport. After looking at the possibilities he came out with a good decision hence he did appraise his business efficiently thereby adding value to it. However, another person business had his business to open and considered that as an investment so he was left with two possibilities and had to appraise them. According to his possibilities, project A had a rate of return of 5 per cent and he had to invest 100,000 in order to obtain 500,000. Project B had a rate of return of 2 per cent and he had to invest 200,000 in order to obtain 400,000.Normally he had to accept project A but unfortunately his minimum acceptable rate of return was 10 per cent hence his appraisal had failed and the failed. There are two discounted cash flow techniques which are net present value(NPV) and internal rate of return(IRR), they are the best methods of investment appraisal because they take into consideration the time value of money meanwhile the rest ignore it. Its essential to acknowledge that according to NPV method, it recognizes that cash received today is preferable to cash receivable sometime in future. It is reasoned out that there is more risk in having to wait for future cash receipts while a smaller sum may be obtained now; at least it is available for other purposes. For instance it can be invested and the subsequent rate of return may then compensate for the smaller received now or at least equal to it. Practically, 91 received now assuming a rate of interest of 10 percent is just beneficial as receiving 100 in a years time. This principle is behind the NPV method of investment appraisal. Using the NPV method, if NPV is less than one then the profit not profitable but if it is more than one then its profitable. Also if NPV is equal to zero then its recommended to use the IRR method to determine whether a project is profitable or not. The NPV is important because it uses net cash flows thereby emphasizing on the importance of liquidity and its also easy to compare the NPV of different projects and to reject projects that do not have acceptable NPV. One of the weaknesses of the NPV is that it incurs some difficulties in estimating the initial cost of the project and the time periods in which instalments must be paid back. However, a business will not necessarily accept a project simply because it has a positive NPV, because they are many non-financial factors that must be allowed for. Moreover, in some cases projects with a negative NPV may go ahead perhaps they are concerned with employee safety and welfare. It has been earlier said when a project has an NPV equal to zero we use the IRR to determine whether the project is profitable or not. This takes us to the idea of IRR which is analysed subsequently. The IRR is a discounted cash flow method very similar to NPV. However, instead of discounting the expected cash flows by a predetermined rate of return, the IRR rather seeks to respond to the question of what rate of return will be required in order to ensure that the total NPV equals the initial cost. According to Dyson (2005), a rate of return that was lower than the entitys required rate of return would be rejected. In practice however, the IRR would only be one factor to be taken into account in deciding whether to go ahead with a project. One of the essential facts considered when calculating the IRR is selecting two discount factors which must taken arbitrarily and within a narrow range, one must produce a positive NPV and the other produce a negative. Dyson (2005) shows two ways how the IRR is similar to the NPV. These ways include; the initial cost of the project has to be estimated as well as the future net cash flows arising from the project, also the net cash flows are then discounted to their net present value using discount tables. However, the main difference between the two methods is that the IRR method requires a rate of return to be estimated in order to give an NPV equal to the initial cost of investment. Consequently, the IRR has a disadvantage of being not easy to understand and also difficult to determine which two suitable rates to adopt. But this method gives a clear percentage return on an investment, it also emphasis on liquidity. Though the discounted cash flows techniques are useful in management, some aspects of the discounted payback and the accounting rate of return methods are valuable. At least in management the payback method helps to estimate how long it would take before a project begins to pay for itself. For instance, if a company had to spend 500,000 on purchase of non-currents assets for the business, the payback method helps to determine how many years the business will take to recover this 500,000. As we already know this method does not take into account the time value of money hence making not the best in comparing the profitability of different projects. The Accounting rate of return (ARR) helps management to compare the profit of a project with the capital invested in it. So in like manner this method helps the business to determine its profit in areal which makes it useful. This is mostly applicable when short term projects are considered. In a final analysis, though sometimes investment appraisal does not add value to a business but I think generally the reasons that investment appraisal adds value to a business out wares the later. So in a final conclusion 80 per cent of investment appraisal adds value to a business organisation. In like manner discounted cash flows methods are very essential in management unlike the payback and ARR which does not because it ignores the time value of money. 2) AP Ltd is trying to evaluate 4 new projects. Assume all the 4 projects have a useful life of 10 years. The projects are mutually exclusive and some of their details are as follows: Project Annual Net cash flow Initial Investment Cost of capital IRR NPV 1 100,000 449,400 14% A B 2 70,000 C 14% 20% D 3 E 200,000 F 14% 35,900 4 G 300,000 12% H 39,000 Required: Calculate A, B, C, D, E, F, G and H in the above. Show all calculations Which project would you choose? Explain the reasons for your choice Solutions: Project 1 When NPV=O: IRR O= (100000) AF-449400 449400= (100000) AF AF= 4.5% NPV= (100000) 5.216- 449400 = 72200 Project 2 When NPV= 0: IRR 0= (70000)4.192 I I= 293440 NPV= (70000) 5.216 -293440 NPV= 71680 Project 3 When NPV= 0: IRR 0= ACF (5.216)- 200000 ACF= 38343.6 NPV= ACF (AF)- I 35900= 38343.6X 200000 X= 6.152 then from tables Cost of capital= 10% Project 4 NPV= ACF (AF) -I 39000= ACF (5.650) 300000 339000= ACF (5.650) ACF= 60000 BUT When NPV= 0: IRR 0= 60000X- 300000 IRR= 5% New complete table answered Project Annual Net cash flow Initial Investment Cost of capital IRR NPV 1 100,000 449,400 14% 4.5% 72200 2 70,000 293440 14% 20% 71680 3 38343.6 200,000 10% 14% 35,900 4 60000 300,000 12% 5% 39,000 In choosing a project amongst a group, there are two very important aspects which has to be taken into consideration; these are the internal rate of return and the net present value. If I wanted to decide taking only considering the NPV, I think project one will be the most valuable but the question now is in terms of the IRR it will be misleading to accept this project because it is far lower that the cost of capital. Also, looking at the initial investment the owner had to invest a huge sum as a start to the project. But according the IRR which I think is the best measure in assessing project profitability. So to me I will accept project two because its got a percentage higher that the cost of capital and from that point of consideration we can already conclude that the project will be a profitable one even though its NPV is not the highest but a good and acceptable NPV. In a final analysis, the NPV is a better measure to determine whether a project is good. In that light, project one will best amongst the project to undertake any kind of investment. Investment appraisal adds value to the business for the above mentioned reasons most importantly the NPV and IRR are good methods to be used in investment appraisal. Reference: Dyson J. R. (2005). Accounting for non- accountants. (6th edition) The Prentice Hall, Glautier M.W.E. and Underdown B. (2007). Accounting theory and practice. (7th edition) The Prentice Hall. Jon C. and Rogers S. (2007). Quantitative Methods for Business Decisions, (5th edition) Chairman and Hall,

Power Of Speech By Mark Antony And Adolf Hitler - 823 Words

Grace Casaschi Mrs. Rugon Honors English 9, Period 1 19 April 2015 Charismatic Political Leaders: Persuasion in Literature and History The power of speech is so great that one man is able to utilize it to stir men to fight and die, and another is able to gain support from millions. Two influential leaders of their time that used rhetoric devices are Mark Antony and Adolf Hitler. Antony purposes ethos, logos and pathos in his speech to turn the Romans against the conspirators, as did Hitler in his highly convincing speech given on May 4, 1941 to sway the Germans towards his twisted beliefs. Mark Antony has the ability to effortlessly rouse a crowd with his well thought out use of ethos, logos, pathos and rhetorical irony. Antony’s strongest use of ethos lies in his opening sentence when he justifies to the crowd that he is their friend: â€Å"Friends, Romans, countrymen, lend me your ears† (3.2.70). He moves forward in his speech stating that he is there to bury Caesar and not praise him, demonstrating ethos, ethics, once again. He does this to show he is fair and not trying to change the Romans feeli ngs towards the death of Caesar, even though he is. He is able to make the Romans feel they have a choice of choosing if they agree with Antony because he indirectly speaks very negatively towards Brutus. He questions Brutus’ character using rhetorical irony multiple times by repeating the line â€Å"and Brutus is an honorable man† (3.291), forcing the Romans to rethink what was said inShow MoreRelatedComparison Of Good And Evil In Shakespeares Julius Caesar718 Words   |  3 Pageswords that hold an infinite amount of power. Though they are similar in this aspect, it is a compelling argument that ‘evil’ is stronger and more powerful than ‘good.’ William Shakespeare wrote in his play The Tragedy of Julius Caesar: â€Å"The evil that men do lives after them, the good is oft interred with their bones.† As true as this quote is, the fictional and modern proof accentuates the veracity of the statement. In William Shakespeare’s Julius Caesar, Mark Antony says, â€Å"The evil that men do livesRead MoreThe Power of Mark Antony’s Speech in Julius Caesar and Winston Churchill’s Speech, Blood, Toil, Tears, and Sweat782 Words   |  4 Pagesdecide. In the case of Mark Antony’s speech at Caesar’s funeral in The Tragedy of Julius Caesar and Winston Churchill’s speech at the start of World War II, â€Å"Blood, Toil, Tears, and Sweat† are two speeches dealing with aggression towards a certain matter. Antony’s speech was created to gain the trust of the Plebeians and take sides with him concerning whether or not Caesar was killed for the good of Rome claimed by Brutus. Churchill’s speech created an attack against Adolf Hitler and the Nazi party inRead MoreAnalysis Of The Book One Bad Apple Spoils The Bunch 1744 Words   |  7 Pagesapple spoils his companion.† While this statement is true of fruits, it is better applied to the people who live around us. Adolf Hitler was a great example of a â€Å"rotten apple† of humanity. As Hitler took power, he quickly spread his rotten seed of influence all around the country, sculpting Germany into his own ruthless image. William Shakespeare may have died long before Hitler ever existed, but he too knew the effects of a rotten apple. In his play, Julius Caesar, Shakespeare shows how one jealous

Indian Dairy Industry- Swot Free Essays

Indian Dairy Sector- Overview SWOT Posted by  admin  on Tuesday, July 31, 2012  ·Ã‚  Leave a Comment   inShare | Import of key items on the increase to meet shortage| Import of dairy items during April 2009-February 2010 surged by a massive 275. 5 per cent to Rs 284. 88 crore. We will write a custom essay sample on Indian Dairy Industry- Swot or any similar topic only for you Order Now | | In April 2008-February 2009, import of milk and other dairy products was only Rs 75. 86 crore. | The dairy products imports mainly comprise skimmed milk powder and butter oil brought in by the National Dairy Development Board (NDDB)  to meet shortfall  in milk procurement of its subsidiary, Mother Dairy, and other co-operatives. With their procurement lagging behind, liquid milk supplies have been affected in many States. B L 180510| SWOT ANALYSIS OF INDIAN DAIRY INDUSTRY| Strengths:| * Demand profile: Absolutely optimistic. | * Margins: Quite reasonable, even on packed liquid milk. | * Flexibility of product mix: Tremendous. With balancing equipment, you can keep on adding to your product line. | * Availability of raw material: Abundant. Presently, more than 80 per cent of milk produced is flowing into the unorganized sector, which requires proper channelization. * Technical manpower: Professionally-trained, technical human resource pool, built over last 30 years. | Weaknesses:| * Perishability: Pasteurization has overcome this weakness partially. UHT gives milk long life. Surely, many new processes will follow to improve milk quality and extend its shelf life. | Lack of control over yield: Theoretically, there is little control over milk yield. However, increased awareness of developments like embryo trans plant, artificial insemination and properly managed animal husbandry practices, coupled with higher income to rural milk producers should automatically lead to improvement in milk yields. Logistics of procurement: Woes of bad roads and inadequate transportation facility make milk procurement problematic. But with the overall economic improvement in India, these problems would also get solved. | Problematic distribution: Yes, all is not well with distribution. But then if ice creams can be sold virtually at every nook and corner, why can’t we sell other dairy products too? Moreover, it is only a matter of time before we see the emergence of a cold chain linking the producer to the refrigerator at the consumer’s home! Competition: With so many newcomers entering this industry, competition is becoming tougher day by day. But then competition has to be faced as a ground reality. The market is large enough for many to carve out their niche. | Opportunities:| â€Å"Failure is never final, and success never ending†. Dr Kurien bears out this statement perfectly. He entered the industry when there were only threats. He met failure head-on, and now he clearly is an example of ‘never ending success’! If dairy  entrepreneurs  are looking for opportunities in India, the following areas must be tapped:| * Value addition: There is a phenomenal scope for innovations in product development, packaging and presentation. Given below are potential areas of value addition:| * Steps should be taken to introduce value-added products like shrikhand, ice creams, paneer, khoa, flavored milk, dairy sweets, etc. This will lead to a greater presence and flexibility in the market place along with opportunities in the field of brand building. * Addition of cultured products like yoghurt and cheese lend further strength – both in terms of utilization of resources and presence in the market place. | A lateral view opens up opportunities in milk proteins through casein, caseinates and other dietary proteins, further opening up export opportunities. | Yet another aspect can be the addition of infant foods, geriatric foods and nutritionals. | Export potential: Efforts to exploit export potentia l are already on. Amul is exporting to Bangladesh, Sri Lanka, Nigeria, and the Middle East. Following the new GATT treaty, opportunities will increase tremendously for the export of agri-products in general and dairy products in particular. | Threats:| Milk vendors, the un-organized sector: Today milk vendors are occupying the pride of place in the industry. Organized dissemination of information about the harm that they are doing to producers and consumers should see a steady decline in their importance. | The study of this SWOT analysis shows that the ‘strengths’ and ‘opportunities’ far outweigh ‘weaknesses’ and ‘threats’. Strengths and opportunities are fundamental and weaknesses and threats are transitory. Any investment idea can do well only when you have three essential ingredients: entrepreneurship (the ability to take risks), innovative approach (in product lines and marketing) and values (of quality/ethics). | The Indian dairy industry, following its delicensing, has been attracting a large number of entrepreneurs. Their success in dairying depends on factors such as an efficient yet economical procurement network, hygienic and cost-effective processing facilities and innovativeness in the market place. | How to cite Indian Dairy Industry- Swot, Essay examples

Royal Dutchs Shell Dynamics Essay Example For Students

Royal Dutchs Shell Dynamics Essay Royal Dutch Shell (RDS) is the sixth largest company on the planet. It is made up of 1700 smaller companies and employs 101,000 people throughout the world. This is not a nimble start-up company that is attempting to create a brand new culture; this is a behemoth of a company, with over 100 years of history and a workforce that is literally global. The business in which RDS operates is primarily oil and natural gas, commodities that can fluctuate dramatically in market value by the minute. Systems thinkers in the 1970’s at Royal Dutch began to plan for many future scenarios, including a future where a barrel of oil would cost $15 (this, at a time when the value of a barrel of oil was $30 a barrel). This was a move in a positive direction. However, if RDS was to survive for another 100 years, then a new culture had to be born out of the old to enable it to adjust to these possible scenarios. In the 1990’s, Royal Dutch Shell began its transformation into a learning organi zation. There is now an emphasis on self-direction for every employee and a true commitment at all levels of viewing mistakes as learning models. Management has to allow the organizational systems and structures to be re-made, and then commit to the belief that everything is subject to re-examination. Phil Carroll, former CEO of U.S. Shell (SOC, the American arm of Royal Dutch Shell) believed in the importance of the servant-leader model of leadership. In the early 1990’s, when this new leadership model was introduced, it shook the foundations of a company that had known success for many years using a more traditional authoritarian model of leadership. He wanted to completely transform the company into an organization that could continue to expand, and make a profit doing so. The company needed to tap into the resource it had (and still does) right under its nose – its employees! Mr. Carroll wanted the culture of the company to be transformed into a model of self-directed leaders who share knowledge amongst each other, creating an environment of continuos improvement. According to the American Management Association â€Å"Phil Carroll has led Shell Oil Company toward a significant transformation of its corporate culture. It is comprised of a new vision, a new busine ss model, a new system of governance, a new concept of leadership, and the use of learning as both the foundation of Shells transformation and a permanent part of its culture.† (Brenneman, Keys, and Fulmer, 1998, p. 66) To become an organization that would survive another 100 years, RDS and its subsidiaries had to re-examine their culture. The leaders of the company, middle management, and the employees needed to start viewing mistakes as opportunities to increase learning. This is an integral part of the learning organization. The person or persons making the mistake should own it so it is not repeated, but not be persecuted for making them. Mistakes can illuminate a flaw in any system, and the opportunity to improve should not be missed. The manager becomes more of a learner and a teacher. The idea that a leader is the person with all the answers needed to be thrown out the window. In today’s rapidly changing environment, there is no such person. Without the ability t o embrace mistakes, any company will perish. Royal Dutch Shell and SOC also needed to be able to continuously rework its systems and structures. This was a huge transformation considering the sheer size of the organization. The same old way would simply not continue to work. Steve Miller, managing director for RDS, spoke about their presence in French retail market. â€Å"We were in the red and losing market share. The advent of hypermarkets had changed the game, and we weren’t responding effectively to this new competitive threat†¦.we either had to find a way to become profitable and grow, or we had to exit – because the way we were going, we couldn’t stay in the game much longer.† (Pascale, 1998, p.113) Today, companies, no matter how large or small, must be able to respond to the external environment. For RDS this meant shaking the company to its

Communications Research Proposal Paper Essay Example

Communications Research Proposal Paper Essay Research Proposal Paper Women’s Self Image in the Modern Media Communication Research Methods 4/23/2011 Introduction and Rationale: The scope of this proposal will be to evaluate the current problem of self-image for women in the United States through negative representation found in the modern media. For many critics of the media, the feminist issue of identity has been a recurring problem for many women, as the media (commercials, magazines, film, etc. ) appropriate an image that is often far above the normative appearance that is common for women in America. Bodily issues, such as weight, body structure, facial appearance, and other factors, are often created to give an unrealistic representation of women, which damages the self-esteem of women that do not or cannot possibly live up to these images. With the media controlling many facets of identity within American culture, it is a negative representation of women that degrades how women interact with society, and what is expected of them through media concocted social norms. Media can control these norms by controlling the TV and print magazine markets, which in turn, creates negative stereotypes about women that degrade women’s self image. Working Hypothesis: The scope of this proposal will be to evaluate the research done by feminist and media researchers that find an unrealistic image of women being represented through patriarchal media dominance. By discovering the way that media distorts and creates bodily manipulations (graphic design, air brushing, etc), one can realize the depth of unrealistic bodily shapes and facial images that occur when women are being represented in TV and in print media. We will write a custom essay sample on Communications Research Proposal Paper specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Communications Research Proposal Paper specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Communications Research Proposal Paper specifically for you FOR ONLY $16.38 $13.9/page Hire Writer By evaluating the facts and research done to learn how the media accomplishes this, one can realize how to correct and combat negative self-images within women’s communities and organizational groups on media literacy. Research Strategy: The Problem and Various Solutions One source being used for this study is one conducted by the Media Research Network, which provides studies that confirmed the way that the media is representing unrealistic bodily images for women in American culture. The research found in this article details the way that media is funded through the dietary industry to help bring about an image of a thin body and how it can be damaging for young women (Media Research Network para. 9). In this manner, the image of women being produced through the media is often contradictory to good health, even though the thinness of women appearing in the Ads may appear â€Å"attractive† or socially acceptable. Another important factor in solving the issue of media distortion of women’s bodies is it constructs bodies with various computer programs that can digitally alter a female figure. One example of this type of manipulation is how various celebrities have had their bodies touched up with an air brush and digitally altered to appear without blemishes of body fat, scars or other misshapen parts of the body that do not conform with media concocted â€Å"social norms† (Derenne and Beresin para. 12). This media construct provides examples found through investigation and research that there is very few ‘natural† images of women that can be found within these types of print publications, which provide a foundation for a negative and impossibly unrealistic self image issue with women. Due to the gravity of influence that these magazines offer women in the modern age, there is a very argument that women need to become far more media literate when seeking to understand the reality of bodily shapes and how most women look through objective point of view. By actively researching and conducting insightful analysis of how women’s images are altered, there can be preventative measures taken by women to help stave off illnesses such as bulimia and anorexia from occurring. Certainly with media manipulating posing negative images of women that define a way for women to be socially seduced, media literacy is one major solution to helping women discover realistic ways for learning about their bodies. By teaching women through discussion groups, support groups, and other feminist orientated awareness groups to understand how the media is distorting woman’s images, there can be a lesser feeling of objectification in how women view themselves. This form of media literacy can help women to view their bodies outside of the patriarchal construct of society that views women as sex objects only to be gazed or looked upon (Ware para. 12). This can provide a great deal of insight into preventing the exploitation of women’s bodies by corporate male executives in the media industry that wish to create women as objects of male desire. By advocating organizations and other groups to prevent this type of negative image, media literacy can be an important avenue for solving this societal problem. Conclusion: This proposal provides the various problems with how women are exploited and negatively represented in the modern media. The research in this proposal points to the unnatural altering of women’s images to conform to a patriarchal manipulation of women into sexual objects of desire. The use of digital graphics arts to improve the image of a woman’s body into an unaltered image creates negative and unrealistic ways that women can be harmed—both mentally and physically. These unnatural images are created through a vortex of patriarchal manipulation, which has been proven to influence bulimia and anorexia in all age levels of the female populations. Some solutions include creating media literacy organizations and groups to help inform the female public that these images are negative and wrongfully representing social norms. Also, investigations and research into media manipulation of the female body are also important factors in discerning an objective view of what is a positive or negative self-image for women in American culture. Works Cited Derenne, Jennifer, M. D. and Beresin, Eugene. â€Å"Body Image, Media, and Eating Disorders. † 22 August, 2007. Academic Psychiatry. 2006. Media Research Network. â€Å"Beauty and Body Image in the Media. † 22 August, 2007. Media-awareness. ca. Ware, Niqe. â€Å"Te patriarchal Domination of Women’s Bodies Through Advertising: Women’s Media Induced Schizophrenia. † 1996. Bellawoman. com. 22 August, 2007.

Human Relations & Resources Paradigm Essays - Emotions, Happiness

Human Relations & Resources Paradigm Essays - Emotions, Happiness Human Relations & Resources Paradigm The Human Relations & Resources paradigm masquerades under many names: Corporate incentives, Employee motivation, Loyalty programs, and Employee rewards. A quick Google search produced no less than 276,000 hits touting programs and products designed to make your employees happier, more satisfied, and of course the bottom line, more productive. These incentive programs represent an overall weak attempt at implementing the pedestrian facets of this organizational communications paradigm. A happy worker is a productive worker. When the worker has a nice work environment ? a pleasant office with ergonomically correct furnishings ? then the worker will work harder for you. Take the Novell campus, for example. Six buildings covering a generous parcel of well-landscaped land, complete with a stream, a path for running and walking, a cafeteria for grownups with a variety of flavors and choices, a gym with showers, a basketball court, a soccer field, and a sand volleyball pit. Ah, happiness is everywhere and the satisfied Novell employee has rarely a need that might take them away from their work environment. Creating this level of environmental happiness also means the worker is freed from the day-to-day cares that might cut into her work day. A happy worker is socially well-adapted to the corporate climate. She knows the corporate vocabulary, the hidden nuances, and the unspoken jokes. She fits into the corporate environment and she wants to fit in because how she sees herself is entangled with how well she fulfills her position at work. A happy worker is paid well; however a generous paycheck by itself is not enough to keep her happy. Her work allows her to explore her creative potential by solving problems and making contributions that count. She firmly believes that she has something important to offer that will help the organization succeed.

Ghana Essay Example | Topics and Well Written Essays - 500 words

Ghana - Essay Example The Mali realm rose back in the mid 1300. Moreover, it emerged from the greater Ghana Empire. However, due to external disputes and internal conflicts within the Ghana Empire and the eventual crumple of the Ghanaian Kingdom, the Mali Kingdom emerged with Sundiata being their leader (Conrad 13). This clearly depicts how Ghanaian began its superiority over the Malian realm. In fact, some historians deem Ghana to be the greatest kingdom in the early part of the 1300. Besides, civilization started in Ghana earlier than in Mali. In fact, civilization in Ghana began even before the arrival of the Europeans into Africa. Moreover, Ghana had started trading early, where they operated with other communities. Their trade items included gold, cloth and copper among others. Moreover, the regime imposed tax to the goldmines in the region (Conrad 14). Mali was still under Ghana Empire, and did little in terms of trade. As a result, the economic capacity of Ghana was far much better as compared to that of Mali, their counterparts. In the political aspect, Ghana had a well-organized system, with the Soninke people reigning over the Berbers. Moreover, the empire had captured a vast area and made it its kingdom. Mali was still under the Ghanaian Empire. The Ghanaian trade in gold had made the empire extremely powerful. Besides, the use of iron aided Ghana in creating weaponry for its territorial army. Furthermore, it was not until the Senegalese Almoravids intervention that capacitated the Malians to take over Ghana Kingdom (Conrad 14). In addition, the Ghana Empire was extensively rich. This mainly resulted from the expansive gold trade within the region. This distinct trade in gold made Ghana change it earlier name (Wagadugu) to its present Ghana (meaning gold land). This gave Ghana an advantage over its former territory, Mali (Conrad 16). However, the ancient Ghana is different from the contemporary Ghana. Besides, the Ghana kings controlled the gold trade

Benazir Bhutto English Research Paper Example | Topics and Well Written Essays - 1250 words

Benazir Bhutto English - Research Paper Example Born to a comfortable lifestyle Benazir had an exemplary primary education in Pakistan that eventually qualified her to be educated in the United States’ Radcliffe College at Harvard University where she graduated cum laude in Comparative Government. She continued her studies in the United Kingdom’s Lady Margaret Hall in Oxford eventually completing additional courses in International Studies and Diplomacy. An astute speaker she eventually led the prestigious debating society as the president of the Oxford Union Debating Society. Benazir’s rude awakening to the tumultuous Pakistan politics was when her father Prime Minister Zulfikar Ali Bhutto was removed from office by a military coup in 1977. Coup leader General Zia-ul-Haq imposed martial law and placed on house arrest the entire family of Benazir. The death of Benazir’s father in 1979 by hanging at the hands of the coup plotters despite international pressure for clemency also exposed Benazir to the hea vy cost of public service. In one of her memoirs she described her time under house arrest. â€Å"The summer heat turned my cell into an oven. My skin split and peeled, coming off my hands in sheets. Boils erupted on my face. My hair, which had always been thick, began to come out by the handful. Insects crept into the cell like invading armies. Grasshoppers, mosquitoes, stinging flies, bees and bugs came up through the cracks in the floor and through the open bars from the courtyard. I tried pulling the sheet over my head at night to hide from their bites, pushing it back when it got too hot to breathe.† (Bhutto) In the first quarter of 1984, under pressure from the international community General Zia allowed Benazir Bhutto to travel abroad for medical consideration. After her surgery Benazir, resumed her political activities outside Pakistan to raise international concerns about the abuses political prisoners are suffering at the hands of General Zia-ul-Haq’s regime. The effectiveness of Benazir’s strategy forced General Zia to respond by holding a referendum to provide local and international legitimacy to his government. However, the referendum failed to achieve its purpose for General Zia, who was furthered pressure by the international community to hold general elections to restore the Parliamentary Government of Pakistan. In response Benazir’s People’s Party boycotted the elections because it violated certain provisions of the Pakistan Constitution. In November 16, 1988, in the first open election in more than a decade, Bhutto’s Peoples Party of Pakistan won the majority seats in the National Assembly. Consequently the first term of Benazir Bhutto as the first and to date only woman Prime Minister of Pakistan also started. (Hughes) Her term lasted until 1990 amidst corruption charges. In the October 1993 elections Benazir’s People Party of Pakistan again gained most of the seats in the National Assembly. However, due to the mounting pressures of the mounting corruption allegations against the people in her immediate circle of friends and family she was again forced to resign. Her reign eventually ended in 1996. Benazir Bhutto’s crusades include the repeal of controversial laws that curtail the rights of women in Pakistan that would include the Hudood and Zina ordinances. These ordinances make it legal for rape victims to be stoned to death. The

Introductory Business Law Essay Example | Topics and Well Written Essays - 1500 words

Introductory Business Law - Essay Example Observance of the Act is imposed by a sovereign government authority, the Information Commissioners Office (ICO). The ICO maintains direction pertinent to the Act.2 The Act characterizes eight principles of information-handling practice. The Data Protection Act is considered an immense Act that has a status for difficulty.3 At the same time as the fundamental principles are honored for the protection of privacy, understanding the act is not all the time simple. Numerous companies, organizations and individuals appear hesitant of the aims, substance and even principles of the DPA. Some hide behind the Act and rebuff to give even very indispensable, publicly accessible material referencing it to the Act as a restriction.4 The act also impacts the manner in which organizations carry out business in terms of who can be contacted for marketing purposes, not only through telephone and direct mail, but also by electronic means and resulted the improvement of permission which has its basis referenced to marketing strategies. The Scottish Parliament enacted the Freedom of Information (Scotland) Act 2002 (the Scottish Act) was on 24 April 2002 and received Royal consent on 28 May 2002. The Scottish Act provides a new general constitutional right of access to all types of recorded information of any age in the custody Scottish public authorities. The UK Act does is not applicable to public authorities covered by the Scottish legislation. On the other hand, the Scottish Act does not taken into account and cover the UK government departments functioning in Scotland as well across-border public authorities (for example the Ministry of Defence and the Forestry Commission). These institutions and authorities are covered by the UK Act. The Scottish Act is only applicable to public authorities and not to private entities. Public authorities are, on the other hand, generally described in the Scottish Act, and comprise not

History Of Media In Kenya Media Essay

History Of Media In Kenya Media Essay Radio was first developed in 1920 and it was strictly used by the military. David sternoff had an idea of selling radio sets to consumers and RCA was the first to set up radio station all over the country in United States. Mass media means reaching a large number of audiences, the term mass media was coined in 1920, with the introduction of many nationwide radio networks; it was improved by the circulation of many newspapers and magazines. Mass media include internet, media like video sharing, message boards, podcasts and blogs. Marshal McLuhan brought up the idea that the the medium is the message. In the past drama were the first mass media in the ancient world and it was used by numerous cultures. Diamond Sutra was the first printed book and it was printed in china in 868D. Many books were then printed in ancient times. In 1041 in China, movable clay type was invented; the first printed mass- medium was European popular prints that were printed from about 1400. Johannes Gutenberg printed his book in 1453 on a printing press using movable clay type. Newspapers were developed from about 1612, with the first example in English in 1620. During the 20th century mass medium, has really improved due to advanced technology, for example; printing, film duplication and record pressing. History of Media in Kenya. The media in Kenya is a diverse and vibrant growing industry, which has been facing and is still facing an uncertain future. The political transmission from British colony to independent country was mirrored by many changes in mass media in Kenya. In 1963 when Kenya become independent, the vast majority of Kenya owned television and radio stations were British and American programmes. Kenya culture was promoted vie the mass media under the late president of Kenya Jomo Kenyatta and more programmes were broadcasted in Swahili. The press really suffered during the governance of the former president Daniel Moi and his one party state, which was written into the constitution in 1982, more journalists were arrested and imprisoned, because the state was worried with the media people challenging the government. The scene of oppression changed and the press expanded with the birth of multi- party politics in 1992, this was a response to pressure of activists and with the help of the international communities. Daily newspapers increased to four, the person daily was set up, and the gutter also emerged. Harsh criticisms of the state by the press went with the emergency of opposition politics. Journalist were still oppressed, intimidated and imprisoned by the government. A new unpopular was passed in May 2002 and it required publishers to purchase a bond for one million Kenya shillings, before publishing it. This move scared publishers because it was expensive for them to publish any magazine. There are four major daily newspapers published in Kenya and this are: The daily Nation- it was established in 1960 and it is published by the Nation media group. The first paper was seen as the champion during the governance of the former president Daniel Moi. Nation media owns Nation T.V and the East African which is a regional weekly paper with its core market in Kenya, Tanzania and Uganda. It is the largest media house in central and East Africa. The standard formerly known as the East African standard was established in 1902. Nowadays the standard is the critic of the government policies, it is owned by the group of businessmen associated with the former president Daniel Moi. Kenya times was established in 1983 by the KANU party. A person daily was established in 1992, it is owned by Kenneth Matiba. Broadcast. The first broadcast targeted white settlers who monitored news from their home country and other parts of the world. The first radio broadcast targeting Africans was started in 1953; it was called African Broadcasting services and carried programmes in Kiswahili, dholuo, kikuyu, Nandi, kamba and Arabic. The Kenya broadcasting services was established in 1954, and the regional stations were set up in Mombasa [Sauti ya Mvita] and Kisumu [lake station] in 1961. There are more than 63 FM stations in Kenya that has been licensed. Radio stations mainly operate in Nairobi and its surrounding areas. The broadcasts of most commercial radio stations are made up of entertainment, phone ins programmes, talk shows and interviews. Television Television was introduced in Kenya in 1962 and the first transmitting station was in Limuru transmitting over only a radius of 15 miles. On 1st July, 1964 through an act of parliament Kenya broadcasting corporation was nationalized and renamed the voice of Kenya. In 1970 V.O.K opened a new television station in Mombasa to relay programmes and produce local dramas, music, culture and other programmes. In 1989, the Kenya parliament gave autonomy to V.O.K and changed the name to K.B.C. K.B.C known as channel one, pay television channel 2 and metro television channel 31, which is usually an Entertainment television. K.T.N, {Kenya television network] become the first private television station in Kenya. It started broadcasting in 1989 and it is owned by a group of businessmen. Citizen T.V is owned by a businessman Samuel Macharia. Press law. Kenya does not have a press law; the press law is a carryover of what was since the colonial government. What passes for media law in Kenya is a general section 79 of the constitution that states; Except with his own consent, no person shall be hindered in the enjoyment of his freedom of expression, that is to say, freedom hold opinions without interference. Freedom to receive ideas and information without interference and freedom to communicate ideas. There is nothing in the constitution that refers explicit to the media. Media censorship. There is freedom of expression that is stated in the constitution of Kenya ARTICLE 33; it states that every person has the right to seek, receive or impart information or ideas, freedom of artistic creativity and academic freedom and freedom of scientific research. Censorship is merely to help journalist perform their work well, they should be able to report news or write stories which have correct facts and figures. Media censorship is mainly for checking; vulgarity, violence and racism media censorship sees to it that the media is not used as a tool to attack, discriminate and humiliate people. The government that come into power n 2002 with the leader of president Mwai Kibaki has failed to fulfill its promise for the reform of media legislation. The former information minister Mutahi Kagwe, in August 2007 introduced the Media Bill to parliament which would establish a media regulatory board and media advisory board, which will replace the independent media council in Kenya. This bill allows the information minister to appoint chairman and the members of the new government funded body. The new body will register all journalists and the government license media, so that they can exert authority over them. The media bill provokes hostility among the media practioneers and owners especially in the case of the editors to reveal their sources, if there reports become the subject of court cases. Media owners, civil society groups and the law society opposed the bill because it was putting many pressure and it was totally against the freedom of expression. Late August 2007, the bill was passed but later rejected by the president on the round that the bill limited the confidentiality of sources and therefore it was a threat to press freedom. The Communications Commission of Kenya [CCK] is the independent regulatory body that gives license register journalists and regulates television, radio, telecommunication and postal services. CCK is overseen by the Ministry of information, so that its independence is limited. There are non- state media regulatory bodies, like the media council of Kenya which was set up in 2004 and its a key campaigner for a self regulatory system. Kenya Union of Journalist, editors guild and Kenya correspondents association have set up media industry steering committee. Conclusion Media is not static it is dynamic. With the introduction of new technology, media has really improved. The Kenya constitution should allow media practionerers to do their work without any limitations so that they can be able to collect their information well without revealing their sources. The introduction of many FM stations helps the media industry to advance and reach many people especially those in rural areas. Media will be and continue reaching the mass media through radio, television, internet and cable networking.

Crisis :: essays research papers

On the 2nd of July 1997, Asia was hit by one of the most devastating financial crises it has ever seen. Of all the financial crisis that have taken place, this was one of the most distressing in that it was totally unexpected. The purpose of this paper is to show that particular developmental strategies employed by these economies eventually led to their downfall. It will attempt to find out where the origins of the crisis lie, and what events started the cycle that eventuated with this disaster. In order to trace the events that led to the eventual collapse of the Asian economies, one must venture across the ocean to the United States. The issue of liberalisation first gained attention in the US during the Regan Administration. However, it was during the Clinton era that liberalisation became a top priority. Whereas previous governments had pushed for the liberalisation of Japan, one of Clinton’s main foreign policy objectives was the liberalisation of the Asian economies. T his process was pushed forth in Asia with such vehemence because the region held a lot of investment opportunities for American Banks, Brokerages, and other financial sector businesses. Unfortunately, Asia’s economies were not structurally ready to deal with the influx of capital that was headed their way. They had weak banking and legal systems that were unable, or unwilling, to regulate the flow of foreign capital in the country. The Americans eventually persuaded Korea to relax its capital flow regulations by giving it the option of joining the Organisation for Economic Co-operation and Development. Even then, Korea was concerned that its financial institutions may not be able to deal with an influx of foreign capital. One fatal mistake that Korea, as well as other Southeast Asian countries made, was that they opened their capital markets in the wrong way. They did not allow long term investments in Korean companies, but rather, only short-term investments that could be re moved easily. One example of the sort of quick investments that were being made in Asia can be seen in the Japanese. In Japan the interest rates were very low, so investors would borrow at 2 percent and then convert their currency into Thai baht. Due to the interest rate differential, they were able to make a lot of money off simple currency conversion. Other Asian economies were quick to follow suit, and soon there was a movement of huge amounts of capital into the region.

Generally Accepted Accounting Principles Essay

The mutual set of accounting criteria used to develop medical centers financial statements are known as generally accepted accounting principles (GAAP). GAAP are a mixture of respected criteria created by Securities and Exchange Commission (SEC) and accountants. The SEC has authority granted by The Securities Act of 1933 and the Securities Exchange Act of 1934, to determine reporting and disclosure requirements. Oversight is the general functions of the SEC, granting the Governmental Accounting Standards Board (GASB) to determine the standards. Generally accepted accounting practices are required for accountant to follow and medical centers to use so medical centers and provide investors with a minimal level of dependability for financing determination. GAAP provides detailed information concerning the medical center fiscal returns, detailed balance and outstanding debt. GAAP guidelines are expected to be upheld by medical centers when giving an account of their economic figures through financial declarations (Finkler & Ward, 2006). Going concern principle. Financial statements must be prepared with the belief that the medical center will continue operation indefinitely. Disclosure of pending cease of patient care delivery must be noted in financial statement (Finkler & Ward, 2006) Principle of conservatism. Certified public accountants have an obligation to document business purchases that necessitate estimation based on their sound judgment. The total medical equipment productivity time frame and outstanding accounts receivable are illustrations for the use of estimation. In financial data reporting, auditors adhere to conservatism rules, which demands lower appraisal be selected when one or more appraisals are taking in consideration. For example, when the restoration department has reported a five -percent rate return for new MRI machine for the previous three fiscal years, but the medical centers production department claims the reported profit value is inconsistent and there is an expectation that fewer than three percent of the MRI machines will need repair service during the following year. Since there is a discrepancy, the production department will need to presents undeniable proof to authentication the appraisal, the medical center auditor has a duty to adhere to the conservatism principles and prepare for the ive-percent rate return. Losses and costs are documented when they are credible and equitably estimated. Profits are documented when achieved (Finkler & Ward, 2006). Matching principle. The medical center expenditures for providing safe patient care should be documented with the corresponding fiscal year in which the income was produced. Documented in the same fiscal year as the income they help to generate. An illustration of this particular cost is the cost of products sold in the medical center, salaries paid to staff. It is consider when patients are admitted to the medical center and the supplies used to provide safe quality care. Revenue is recognized when reimbursed by Medicaid and Medicare (Finkler & Ward, 2006). Cost principle. The dollar amount deducted from the budget to purchase land, medical equipment, and supplies. Assets are documented at price purchased, which is equivalent to the price paid to gain acquisition. When a medical centers assets such as property or office structures increase in worth each fiscal year, reappraisal in not required for financial reporting purposes (Finkler & Ward, 2006). Objective evidence. For financial reports to be valuable, they must contain information that is pertinent, trustworthy, and organized in a consistent manner. The cost information provided is evidence-based. This means internal and external users could all agree when the medical center reports they purchased telehealth technology for 1. 5 million and they can produce evidence in a form of bank statements or detailed receipt from vendor proving payment, this is reliable information that is verifiable and objective (Finkler & Ward, 2006). Materiality principle. Obligates the preparer of the financial report to correct significant errors that otherwise would cause an individual to make a different decision if provided with correct information. When time approaches to approve the budget for additional telehealth equipment, medical center executive may not approve, if they were aware that the program is not beneficial and several telehealth monitors were sitting in storage areas with the local facilities. Insignificant errors may be ignored (Finkler & Ward, 2006). Consistency. Medical facilities should use the same accounting methods each fiscal year. Consistency make available significant associations to be achieved among separate fiscal years and among the fiscal reports of separate establishments that employ the similar accounting practices. If the medical center changes their accounting method, the accountant must disclose the change in the financial report (Finkler & Ward, 2006). Full disclosure principle. Financial statements usually make available data about the medical center previous performance. However, imminent litigations, unsettled debt, or additional circumstances that have the potential to produce considerable negative influences on the medical centers economic status are also required to be disclosed in financial statements. (Finkler & Ward, 2006). In conclusion when medical centers are in compliance with GAAP this will help preserve creditability with creditors and investors because it restore confidence with external customers that the medical center financial reports precisely depict its financial standing.

Metes, Bounds Meanders - Platting the Land of Your Ancestors

Metes, Bounds Meanders - Platting the Land of Your Ancestors In the original thirteen colonies, plus Hawaii, Kentucky, Maine, Texas, Tennessee, Vermont, West Virginia, and parts of Ohio (the state land states), land boundaries are identified according to the indiscriminate survey system, more commonly referred to as metes and bounds. The metes and bounds land survey system relies on several different items to convey a property description: General Location - details on the propertys location, possibly including the state, county, and township; nearby waterways; and acreage.Survey Lines - describes the boundaries of the property using direction and distance.Boundary Descriptions - details on natural features found along the property boundaries, such as creeks and trees.Neighbors - names of neighboring property owners whose land shares a line or adjoins at a corner. How the Land Was Surveyed Surveyors in early America used only a few simple tools to measure direction, distance, and acreage of a parcel of land. Distance was usually measured with an instrument called a Gunters chain, measuring four poles (sixty-six feet) in length and consisting of 100 linked pieces of iron or steel. Indicators hung at certain points to mark important subdivisions. Most metes and bounds land descriptions describe distance in terms of these chains, or in measurements of poles, rods, or perches - interchangeable units of measurement equaling 16 1/2 feet, or 25 links on a Gunters chain. A number of different instruments were used to determine the direction of survey lines, the most common being the magnetic compass. Since compasses point to magnetic north, rather than true north, surveyors may have corrected their surveys by a particular declination value. This value is important when trying to fit an old plot on a modern map, as the location of magnetic north is constantly drifting. There are two primary types of systems used by surveyors to describe direction: Compass Degrees - the standard system used in most locations, compass degree headings specify a compass point (North, South, East or West), followed by a number of degrees, and then another compass point.Example: N42W, or 42 degrees west of north Compass Points - Found in some early colonial land descriptions, compass points, or compass card directions, refer to the 32-point compass card. This system of describing direction was, by its very nature, imprecise and, luckily, was also rarely used.Example: WNW 1/4 N, or the compass point midway between west and northwest by one quarter point north Acreage was usually determined with the aid of tables and charts and, due to meanders and strangely shaped, non-rectangular parcels of land, could often be fairly inaccurate. When a boundary ran along a creek, stream, or river, the survey often described this with the word meander. This usually meant that the surveyor did not attempt to pinpoint all of the changes in directions of the creek, instead noting that the property line followed the meanders of the waterway. A meander can also be used to describe any line noted in a survey which does not provide both direction and distance - even if there is not any water involved. Deciphering the Lingo I still remember the first time that I saw a metes and bounds land description in a deed - it looked like a lot of confusing gibberish. Once you learn the lingo, however, youll find that metes and bounds surveys make a lot more sense than they appear to at first glance. ...330 acres of land lying in Boufort County and on the East side of Coneto Creek. Beginning at a white oak in Michael Kings line: then by sd [said] line S[outh] 30 d[egrees] E[ast] 50po[les] to a pine then E 320 poles to a pine then N 220 poles to a pine then by Crisps line west 80 poles to a pine then down the creek to the first station.... Once you look closer at the land description, youll notice that it follows a fairly basic pattern of alternating calls, consisting of corners and lines. Corners use physical or geographical markers (e.g. white pine) or the name of an adjoining land owner (e.g. Michael King) to describe an exact location on the parcel of land. Lines are then used to describe the distance and direction to the next corner (e.g. South 30 degrees East 50 poles), and may also be described using physical markers such as a stream (e.g. down the creek), or the names of adjoining property owners. A metes and bounds land description always begins with a corner (e.g. Beginning at a white oak in Michael Kings line) and then alternates lines and corners until returning to the starting point (e.g. to the first station). Next Page Land Platting Made Easy One of the best ways to study local history in general, and your family in particular, is to create a map of your ancestors land(s) and its relationship to the surrounding community. Making a plat from a land description may sound complicated, but it is actually very simple once you learn how. Land Platting Supplies Tools To plat a tract of land in metes and bounds bearings i.e. draw the land on paper the way the surveyor originally did you need only a few simple tools: Protractor or Surveyors Compass - Remember that half-circle protractor that you used in high school trigonometry? This basic tool, found in most office and school supply stores, is an easy-to-obtain tool for land platting on the fly. If you plan to do a lot of land platting, then you may want to purchase a round surveyors compass (also known as a land measure compass), available from specialty supply stores.Ruler - Again, easily found in office supply stores. The only requirement is that it is marked in millimeters.​Graph Paper - Used only to keep your compass aligned perfectly north-south, the size and type of graph paper is really not important. Patricia Law Hatcher, an expert in land platting, recommends engineering paper, with four to five equally-weighted lines per inch.Pencil Eraser - Wood pencil, or mechanical pencil - its your choice. Just make sure its sharp!Calculator - Doesnt need to be fancy. Just simple multiplication and division. Pencil and paper will work too - just takes longer. As you can see, the basic tools required for land platting can all be found at a local office supply store or discount mass merchandiser. So, next time youre on the road and run across a new deed, you dont have to wait until you get home to plat it out on paper. Land Platting Step-by-Step Transcribe or make a copy of the deed, including the full legal land description.Highlight the calls - lines and corners. Land platting experts Patricia Law Hatcher and Mary McCampbell Bell suggest to their students that they underline the lines (including distance, direction, and adjoining owners), circle the corners (including neighbors), and use a wavy line for meanders.Create a chart or list of the calls for easy reference as you play, including only the pertinent information or facts. Check off each line or corner on the photocopy as you work to help prevent errors.If you plan to overlay your plat onto a modern day USGS quadrangle map, then convert all distances to USGS scale and include them on your chart. If your deed description uses poles, rods, or perches, then divide each distance by 4.8 for an easy conversion.Draw a solid dot on your graph paper to indicate your starting point. Next to it write down the description of the corner (e.g. Beginning at a white oak in Michael K ings line). This will help you remember that this was your starting point, as well as including the markers which will help you possibly match it up with adjoining plats. Place the center of your protractor on top of the dot, making sure that it is aligned with the grid on your graph paper and that north is on top. If youre using a semi-circular protractor, orient it so that the circular side faces toward the east or west direction of the call (e.g. for the line S32E - align your protractor with the circular side facing east).

Analysis of Mississippi Burning essays

Analysis of Mississippi Burning essays In 1964 the nation was faced with the civil rights movement. It captured the attention of Americans and showed signs of hope and progress. Mississippi Burning illustrates the civil rights battle that the nation was facing at this time. The film follows the story of Anderson and Ward, 2 FBI agents that are sent to Jessup County, Mississippi to investigate the disappearance of 3 civil rights workers. The movie portrays the pain and suffering of the blacks and the hatred and rage felt by the whites. The movie is a good depiction of the civil rights events in 1964 and gives a powerful depiction to its audience. Mississippi Burning is the story of the investigation of the disappearance of 3 civil rights workers, 2 white and 1 black. Anderson and Ward are the 2 FBI agents that are sent to Jessup County to investigate. Ward represents the best and the brightest of the Kennedy administration while Anderson represents the opposite. He is a Mississippi native that wants to use unconventional methods to crack the case. For a while, the agents have little progress in the case because the blacks are afraid to speak up as are the whites because of the fear of the Ku Klux Klan. Their presence causes a chain of violence and cruelty towards the blacks, and in the end Mrs. Pell helps them unravel the truth to the disappearance of the three civil rights workers. The illustration of the civil rights movement in Mississippi in 1964 that is depicted in Mississippi Burning is a very accurate telling of the situation. Ward is a good example of the idealistic government officials in the Kennedy administration at the time. He shows hope in the cause and he is not willing to give up until the case is solved, and he is going to do this by using the book method. Also, the white Mississippian is very accurately portrayed in the film. The movie causes you to hate the mayor, sheriff, and deputy because of the depiction. It causes you ...

Question and answer Assignment Example | Topics and Well Written Essays - 500 words - 2

Question and answer - Assignment Example I think the writer should have tried to explain briefly what Incoterm is in order for the readers who are not well versed to this subject to understand it. As it is, the answer is evasive and does not directly answer the question that has been asked.  Ã‚   I would have to agree that depending where one falls on the spectrum of the chart (EXW (higher risk to buyer) – DDP (higher risk to seller)), how the transaction is negotiated via contract, decides on the risk one inherits.   With that said, as we have discussed this week regarding documents used in export financing and the terms and conditions expressed in them, some of the risks associated with Incoterms 2010, may be mitigated through the use of these documents and as well as wording added to the sales contracts containing these commercial terms/definitions.   One needs to keep in mind that Incoterms doesn’t specify or involve questions as to title or ownership or deal with breach of contract†¦these questions/details need to be resolved in specific provisions in the contract. This part of the answer is vague since it does not directly answer the question. The writer is repeatedly saying â€Å"documents† used for exporting. What are these documents? This leaves us with many questions than answers. Using instruments such as a letter of credit or documentary collection, requirements and stipulations may be added by the banks so that their clients and they are covered barring circumstances when it comes to payment.   It makes sense to me that buyers and sellers would opt for something whereas they meet in the middle.   The seller takes care of costs incurred up to loading goods on method of transportation to import country with the buyer picking up responsibility from there or once loaded on transportation in the exporting country.   Using CIF or CFR rules would make sense as costs and risks are closely split.   Granted as a seller, I have something the

Management accounting and control (s-12 -5-8)) Coursework

Management accounting and control (s-12 -5-8)) - Coursework Example Organisations have to undertake number of decisions in order to stay in the business and among different decisions; the name of financial decision is one of them, in fact the most ones as well. Financial competitiveness is the thing on which the entire productivity of an entity depends upon. There are number of decisions that come under the ambit of financial management and managing the things accordingly is important for the companies. Decision making is one of the most important provisions for the entity as a whole and there are certain methods that could be used for the decision making purpose. The main perspective of this assignment is to give answers relating to different things in total. There are four different questions which needs to be answer here and all the questions are different in nature and in concepts as well. The concept of the same lies in decision making, centralization and some of the management accounting as well. Let’s start the questions each one by one . Ans-5 Budgeting is considered as the non-beneficial activities holding under the boundaries of an organisation. Budget set down the process to allocate the funds and manage all the resources that will be used potentially (WELSCH, Glenn A., 1976, pp.82). However at the present time, the predictions for the future scenarios is more than rigid and high deficiency in communication between higher level management and the department of budget making is a key concern while preparing budget. Though, there are some advantages that can be extracted from the budgeting process but on the same time the line of problems stand all along the same. Below are some of the problems in budgeting that reflects negative impacts towards organisation include: Time-consuming and Costly: Apart from strong IT infrastructure and several models, budget is a prolonged and expensive method. To perform budgeting process, the average time is required to be around five to six month depends on the size of the firm. The budget not only engage the timings of many people in which approximately 30% time serve by higher management and officials. Substandard in providing value: The result by means of budgeting process is truly unreliable in terms of providing value to organisations. For instance, one company extracted meaningful results from this process whereas on the other side the entire process is of no use and will be influenced on the performance. The reforms are highly claimed onto the budgeting process in which the vital concern is to drop off the staff’s timing on non-beneficial activities. Budgets make planning inflexible: To revise the budget is typically intricate enough. According to latest researches reveal that around 25% of the entities revise their budgets in every fiscal year. Some surveys also reveal that the higher management of an organisation serve almost one to two hours in each month in order to discuss numerous strategies. Budgets promote non value-added costs: The bu dget of a company is largely dependent on the last year conclusions. Due to insufficient time offered to evaluate and point out the main reasons of cost which ultimately ensuing to raise the massive quantity of ravage. Compromise in customer satisfaction: Every business is wanted to convince the consumers from their products and services. But in this case, the organisations would like to meet the defined sales targets by

Healthcare dashboards and metrics Assignment Example | Topics and Well Written Essays - 250 words

Healthcare dashboards and metrics - Assignment Example The economic burden that the condition places on people and the government also establishes importance of the metric for preventive purposes. Effects of high blood pressure such as stroke, heart failure, and weak blood vessels also identify significance of the metric for knowledge development into monitoring the condition. It is therefore necessary to identify at-risk populations (with pre-hypertension) and to ensure prevention of hypertension (The Centers for Disease Control and Prevention, 2015). Two benchmarks will be used, 120 mmHg for systolic blood pressure and 80 mmHg for diastolic blood pressure, and levels above these, but bellow values for hypertension diagnosis, will be considered pre-hypertension condition. Significance of hypertension requires preventive measures. In order to ensure effective prevention, I would include incidence of pre-hypertension as a healthcare metric with 120 mmHg and 80 mmHg as benchmarks for systolic and diastolic blood pressure respectively. Any blood pressure above their respective benchmarks would require aggressive prevention measures. The Centers for Disease Control and Prevention. (2015). High blood pressure fact sheet. The Centers for Disease Control and Prevention. Retrieved from:

Critique of Artificial Intelligence Essay Example for Free

Critique of Artificial Intelligence Essay Journalist John Markoff wrote the article â€Å"Computer Wins On ‘Jeopardy!’: Trivial, It’s Not†. He discusses how the super computer â€Å"Watson† defeated the all time champion of â€Å"Jeopardy!† Ken Jennings. The author, throughout the article, agrees that the supercomputer â€Å"Watson† was a fair match against Ken Jennings. I disagree with Markoff for multiple reasons. This was in no way a fair match because the computer had a remarkable ability to answer questions at super speeds. Also, the computer has access to all available questions and the ability to answer them. This was in no way a fair battle between the computer and Ken Jennings. The author’s main idea of this article is mainly to say how the supercomputer was a fair match between the two. The computer has ways to answer questions that humans have no way of doing. The computer can answer questions within seconds and even milliseconds when the question is asked. It has a super speed ability to answer these questions, which gives no time for the competitor to even have a chance to answer the questions given. So, when the competitor has no time to even have an attempt to answer the question, there is no way to win. â€Å"Watson† is so smart that almost every question that is asked, he answers correctly. Since I don’t agree with Markoff’s statement about â€Å"Watson†, I don’t think his argument is valid. The reason I don’t believe his argument and points are valid is that a computer that has remarkable and inhuman-like abilities is obviously going to win in a competition of speed and knowledge. Ken Jennings had no chance against this computer. So, if a human has no chance against a machine, how can anyone call this a fair fight? Now, Markoff did define his terms clearly and specifically describe his reasons for why he thinks what he thinks, so I do give him credit for that. Still, I disagree with his argument. I disagree with most of Markoff’s view about the competition between the computer and Jennings. His main point of the fair competition is totally undebatable. â€Å"Watson, on the other hand, does not anticipate the light, but has a weighted scheme that allows it, when it is highly confident, to hit  the buzzer in as little as 10 milliseconds, making it hard for humans to beat† (Markoff 212). This statement made by Markoff proves that this was in no way possible for Jennings to beat the super computer. The computer can buzz in at amazing speeds as little as 10 milliseconds, which is way faster than any other human could possibly buzz in. Plus, the computer is programmed with so much information, that it would most likely be able to defeat Jennings, just because of the intelligence of this machine that the creators programmed into it. Overall, I do not believe that this piece published by John Markoff is in anyway valid. Markoff does however succeed in persuading people his ideas and describing his ideas and arguments very specifically. He does a good job with his argument and stating what he thinks. I do not agree with his argument though. My reaction to this piece is actually astonished because I am not sure how anyone could think that a computer competing against a very intelligent human was fair at all. The weakness of this passage is probably how it can be hard for someone to understand how a computer can manage to accomplish all this, but the strengths are good description and expression of the passage. Although he argues very well of his points, I in no way agree with his argument that the battle between â€Å"Watson† and Ken Jennings was fair.

The Pros and Cons of Teaching Sex Education in Public Schools Essay

     Ã‚  Ã‚  Ã‚  Ã‚   Picture a young couple being on the verge of exploring their sexual desires for the first time. The question is does this young couple have the proper education to make this life changing decision? They most likely were given their education from the school they attend. Hopefully the school taught them what they needed to know to make such a decision. Should sex education be taught at school by teachers or by the parents? Problems with having sex education at school There are many problems with having sex education in public schools. Religion plays an important part to the topic of sex education. Some parents feel that if the school gets to speak to their children about sex before they do, than important things about their religion will be left out of the discussion. If their religion says not to have premarital sex, then that child doesn't need to learn the proper way to put on a condom, where to go to get birth control pills, or anything about abortion. None of this information is going to be needed because the child of the family who uses religion as a guideline for everyday life. These children don't need their heads filled with what isn't important in their religion. According to the Web page SIECUS, parents are-and ought to be-the primary sexuality educators of their children. From the moment of birth, children learn about love, touch, and relationships. Infants and toddlers receive sexuality education through example when their parents ta lk to them, dress them, show affection, play with them, and teach them the names of the parts of their bodies ("Sexuality"). Another reason parents want to teach their children about sex education is that they feel it is up to them and no one else to teach their kids ... ...ks Cited Cooper, Carol. "What shall we tell the children?" The Lancet 356 (2008): 780. "Does Sex Education work?" AVERT 18 Nov. . Harris, Wendy. "Schools fail sex ed, new studies say Parents, students want more comprehensive; lessons even as scope of teaching has narrowed." Spokesman Review 27 Sep. 2007: A1. Jordan, Timothy R. "Rural parents' communication with their teen-agers about sexual issues." The Journal of School Health 70 (2008): 338-344 Schemo, Diana J. "Survey Finds Parents Favor More Detailed Sex Education." The New York Times 4 Oct. 2007: A.1 Sexuality Education is the Schools: Issues and Answers." SIECUS Report 27 (2007) Web. 19 Nov. 2008 http://www.siecus.org/pubs/fact/fact/0007.html. Ubell, E. "Sex-education programs that work-and some that don't." Parade Magazine 12 Feb. 2007: 18-20.

Ann Petry’s The Street Essay -- Black motherhood Petry Street Essays

Ann Petry’s The Street In our society of today, there are many images that are portrayed through media and through personal experience that speak to the issues of black motherhood, marriage and the black family. Wherever one turns, there is the image of the black woman in the projects and very rarely the image of successful black women. Even when these positive images are portrayed, it is almost in a manner that speaks to the supposed inferiority of black women. Women, black women in particular, are placed into a society that marginalizes and controls many of the aspects of a black woman’s life. As a result, many black women do not see a source of opportunity, a way to escape the drudgery of their everyday existence. For example, if we were to ask black mother’s if they would change their situation if it became possible for them to do so, many would change, but others would say that it is not possible; This answer would be the result of living in a society that has conditioned black wom en to accept their lots in lives instead of fighting against the system of white and male dominated supremacy. In Ann Petry’s The Street, we are given a view of a black mother who is struggling to escape what the street symbolizes. In the end though, she becomes captive to the very thing she wishes to escape. Petry presents black motherhood, marriage and the black family as things that are marginalized according to the society in which they take place. The main image that Petry gives of the black mother is Lutie, though there are other images that are crucial in explaining this image. Lutie is a single black mother living on â€Å"the street.† Her world revolves around providing for her son, and trying to make sure that they ar... ...courage to survive in the world. On the other hand, her portrayal of marriage and the black family appears to be negative. Marriage is seen as a convenient thing—as something that is expected, but not worth having when times get rough. At least this is what Lutie’s and Jim’s marriage became. The moral attributes that go along with marriage do not seem to be prevalent. As a result, because marriage and the black family are seen as the core of the black community, blacks become more divided and begin to work against themselves—reinforcing among themselves the white male supremacy. Instead of being oppressed by another race or community, blacks oppress themselves. Petry critiques these issues in the black community and makes them more applicable to our lives today. These issues still exist, but we fail to realize them because of our advancement in society today.

Beawolf is the destruction of peace and order in a community or nation

Violence, in the world of Beowulf, not only carries with it its inherent negative effects but also it helps to bring out good human qualities. The violence being described in the epic is the murder of inhabitants and the plundering of their possessions. The first negative effect of violence as depicted in Beowulf is the destruction of peace and order in a community or nation.In the epic, the key conflict is preventing or stopping evil monsters from causing violence to the hero’s land and those of neighboring shores. The two key enemies are Grendel and the Dragon.Grendel is a â€Å"grim monster†¦a descendent of Cain† who lives in a murky pond with his mother and with â€Å"elves and evil spirits† (Beowulf Book I). Cain is referred to in the Bible as a man who murdered his own brother so that as a punishment God cursed the ground for him and that he was sent out as a wanderer in the earth (â€Å"Genesis† 3). During times of great celebration in the grea t Hall built by King Hrothgar, King of Denmark, Grendel suddenly attacked the King’s guests. The attack brought terror and grief to the Danes and as a result the peace and joy they felt vanished.It is important to note that such merciless act was committed without any provocation from the Danes at all. One day Grendel just decided to come out of his lair and slaughtered his captives. The grief and terror felt by the Danes lasted for twelve long years as Grendel continued his cruelty (Beowulf Book I,II). The Dragon, on the other hand, was a monster â€Å" with a fire belching out of its mouth† who attacked Beowulf’s kingdom in his old age(Beowulf Book XXXII). He, too, was described as ruthless, strong and hard to be subdued.In a Christian context, a Dragon symbolizes evil and death (â€Å"Dragon† 2007). But unlike Grendel, the Dragon attacked upon provocation. His anger was roused when his treasures was stolen from a burial mound. Out of revenge he attack the Geats who at this time were enjoying fifty years of peace and serenity brought about by the wise rule of King Beowulf (Beowulf Book XXXI). Another negative effect of violence as depicted in the epic is the threat it caused to the survival and maintenance of civilization or nation. Grendel slaughtered his victims and carry off some prisoners to his abode.Book II describes his assault this way â€Å"unhallowed wight, grim and greedy, he grasped betimes, wrathful, reckless, from resting-places, thirty of the thanes, and thence he rushed fain of his fell spoil, faring homeward† (Beowulf Book II). Grendel is hard to be defeated because according to the epic no weapon can destroy him. The Dragon, on the other hand, would â€Å"burn homes with fire â€Å"(Beowulf Book XXXII). Both monsters would make their assault at night, a time when the people are supposed to be resting and therefore slightly defenseless.In the cover of darkness both fearsome creatures can carry on their sl aughter swiftly. The Dragon stood unopposed as the people could not get near him due to the flames from his mouth (Beowulf Book XXXII). In such a hopeless situation and without any intervention, the inhabitants will be eventually wiped out. Violence also breeds other violence. When Beowulf killed Grendel, Grendel’s mother was consumed with fury and tried to avenge his death. It does not matter to her if Grendel was the one at fault.In her screwed reasoning, Grendel was his son and therefore needs to be avenged. Prior to his death, Grendel’s mother was not in any way physically involved with the slaughter. However, upon his death, Grendel‘s mother became as ruthless as his son. Without any further delay, Grendel’s mother went out to the Hall hoping to kill the criminal who put his son to eternal sleep. However Beowulf was not around so that angrily she took a Danish nobleman and Grendel’s paw and carried them with her back to her home( Beowulf Book X IX ) .Upon hearing of this incident, Beowulf run after her and with a sword ended her life. In another sense we can say that the death of Grendel, Grendel’s mother and the Dragon at the hands of Beowulf was also a form of violence. However, upon careful analysis, such violence can be considered necessary to end the greater violence committed by the three aggressors. In the epic, violence only ended at the death of the three. If left alive, there is a big possibility that their violence will continue owing to their untamed evil natures.Although violence is a wicked thing to commit and should be avoided at all cost, but if present it helps to bring out the heroic trait of an individual. The hero is the man of the hour who stops and controls the spread of violence. While the enemy is described as evil and ruthless, the hero is describes a s a man possessing a good, companionate and courageous heart. Beowulf was such a man. He was a prince who possessed not only these good human traits but also endowed with great strength that equals, if not surpassed, the aggressors.Even long before he came to the aid of King Hrothgar, he had already proven his fighting prowess when he killed the sea-monsters that plied the sea he swam in on his way to help the Finns in getting rid of their enemies(Beowulf Book I).. He showed his compassionate heart when hearing of Grendel’s cruelty in Hrothgar’s kingdom; he sailed to Denmark without waiting any pleas of help from the Danish king ( Beowulf Book III). Unarmed and single-handedly he engaged Grendel in mortal combat (Beowulf Book XI).Grendel was surprised at the firm grip of Beowulf and according to him he had not yet ever encountered such a strong man in his lifetime. Beowulf managed to tear Grendel’s arm out of his shoulder. â€Å"The awful monster had lived to feel pain in his body, a huge wound in his shoulder was exposed, his sinews sprang apart, and his bone-locks broke). This wound had mortally wo unded Grendel so that he later died in his lair. The Dragon, o the other hand, was challenged by Beowulf in his den. The two struggled against each other until Beowulf killed him with the sword).Unfortunately Beowulf, old at this time, was also wounded and eventually died (Beowulf Book XXII). It is important to note that as a hero Beowulf fought against evil forces from his youth until his old age. The epic delivers a strong message that preventing and controlling violence is a never-ending struggle. When Grendel’s violence ended, another one arose in the hands of the Dragon. In the face of violence, the loyalty of an individual is exposed. During Beowulf’s fight with the Dragon, the struggle became fearful to watch so that Beowulf’s men flee in fright.Only Wiglaf remained to help his aging monarch. Even at the cost of his life, Wiglaf help Beowulf slay the fiery Dragon (Beowulf Book XXXVI). His loyalty and gallantry was later rewarded when before Beowulf died h e proclaimed Wiglaf as his successor to the throne of Geatland (Beowulf Book XXXVIII). This last gesture of Beowulf is a declaration that loyalty in the face of crisis is to be honored. It is possible that without Wiglaf, Beowulf, wounded and old as he was, would have failed to put an end to the Dragon’s life. The Dragon then will continue to terrorize the Geats.Wiglaf’s loyalty was crucial in attaining the victory of that climatic battle. Beowulf was assured that with Wiglaf the struggle against violence will be carried on long after his death. To the eyes of the Geats, Wiglaf is a source of hope for the survival and maintenance of Geatland. On the other hand, those who deserted Beowulf were reproached and reaped nothing but shame. WORKS CITED â€Å"Dragon. † Microsoft ® Encarta ® 2007 [DVD]. Redmond, WA: Microsoft Corporation, 2006. â€Å"Genesis†. The Holy Bible. Korea: Thomas Nelson, Inc. , 1984.

IOI Corporation Berhad Essay Example

IOI Corporation Berhad Essay Example IOI Corporation Berhad Essay IOI Corporation Berhad Essay In 1990, the founding chairman Dates Tan Seen Man decided to retire and his on Tan Sir Tan Change Mum replaced his position as the new chairman of the company. Soon after he took over his father position as chairman, he always wishes TAB to be listed in Bursa Malaysia as one of the public listed companies in Malaysia. In year 1 992, the company changes its name from Tan Bertha to Tan Holdings Bertha. At the same year, TAB has been successfully listed in Bursa Malaysia and the company obtains the funding from its initial public offering. When the company has been listed in auras Malaysia, Tan Sir Tan Change Mum decided to maximize the company wealth by venturing into Food industry equines in 1992. TAB also manage to set up a subsidiary company named Tan Food Industry Bertha to manage the holdings companys food industry business. Since then, TAB has begun to flow into international market when the company successfully acquires multiple food production plants in Malaysia and started to export the food products to Singapore, China, Japan, Korea, Indonesia, United States and United Kingdom. The company also obtains the ISO 9001 from the government of Malaysia. In 1 999, the company begins to venture itself in property investment and development industry. TAB successfully bough several piece of properties in Malaysia and also in other foreign countries such as China, Indonesia, Singapore and Thailand. In 2014, TAB was ranked 36th in the Forbes Malaysia among other 1 00 I. Product and Services: TAB has grown to become one of the leading conglomerate companies in Malaysia. In the food production industry Of the company, the company introduces variety of biscuits such as Choc Pie which is very famous in United States and South Korea to consumers in Malaysia. Furthermore, the company has manage to produce more than 50 types of biscuits and available for Malaysia consumer and exportation to other countries. Moreover, TAB also produce and extract high quality palm oil in the palm oil plantation at Kerning, Clangor. TAB also recognized as one of the contributor in the exportation of palm oil to other palm oil consumption countries especially to China In the property investment and development industry of the company, TAB successfully launch the Z-Residence (a 20 floors premium condominium) in Cybercafà ©. II. Future Prospect In the future, Tan Holdings Bertha will diversify the companys business portfolio by venturing into telecommunication industry. TAB will become one of the network and Internet service providers when the company successfully applied for a network service license which approved by Malaysia Communications and Multimedia Commission (MAC). The company will also plan to provide high-speed Internet service (using fiber optic cable) to residents in Malaysia. Moreover, TAB will also expand its property investment and development business in the future by property hotels, resorts and recreation development. Therefore, TAB is considered as one of the good companies with better prospect to sustain in the future. IV. Board of Directors and committees The Chairman of Tan Holdings Bertha (TAB) is Tan Sir Tan Change Mum since 1990. Prior to his position as chairman of TAB, he holds one of the top management positions in TAB. His father wants him to learn how he manages the company. In addition, the Chief Executive Officer (CEO) of TAB is Eng Kina Hat. He has a great leadership and previously he is one of the CEO another public listed company in Malaysia as well. With his leadership skills, TAB believe that he will bring a better future prospect of the company. Moreover, the current Chief Financial Officer (CUFF) is Mrs.. Limit Yen Vein. She was an CA professional certification graduate and has more than 20 years experience in accounting profession. Further, the company also appointed Mr.. Peter Limit as independent non-executive directors of TAB. Since then, Mr.. Peter Limit has been actively involved in companys corporate affairs and general management. 01 Corporation Bertha (101 Group) 101 Corporation Bertha (commonly known as 101), was incorporated on 31 SST of October 1969 as Industrial Oxygen Incorporated Sad Bed. The company first core business is industrial gas manufacturing. Subsequently, 101 successfully listed in Koala Lumpy Stock Exchange (KEELS) on 29 July 1980. Moreover, the company also ventured into resource based manufacturing businesses (refineries, Electrochemical and specialty oils and fats) when the company successfully a cquired Perusal Mesas Sad Bed. Since then, the company is recognized as the most efficient oil palm plantation company in the world. Besides that, 101 also venture into Electrochemical business when the company has acquired 32. 96% stake in Palmtop Holdings Bertha (renamed as 101 Electrochemical Industry Sad Bed) on March 1997. Since then, 01 Corporation Bertha has become a vegetable-based Electrochemical producer in Malaysia. In addition, the company also manages to acquire a controlling interest in Lam Soon Hat Development Bed (renamed as 101 Properties Bed) in January 1994 and it becomes One of the subsidiaries Of 101 Corporation Bertha. With this acquisition, the company has taken its first step into property investment and development industry. Besides that, the company also takes an important role in promoting Malaysia Tourism when the company decides to build and develop resort in Pituitary known as 101 Resort City. Subsequently, 01 Properties Bed has successfully listed on the Main Market of Bursa Malaysia as one of the largest property companies in January 2014. II. Product and services: Currently, 101 Corporation Bertha has successfully diversifies its business portfolio such as plantation and agriculture, property investment and development, chemical manufacturing and resorts. As a result, 101 is recognized as one of the biggest conglomerates in Malaysia. In the plantation and agriculture industry of 101 Corporation Bertha, the company operates 152,000 hectares of oil palm plantations in Malaysia and 83,000 hectares in Indonesia. The company also operates 12 palm oil mills with a total capacity of producing 4. 1 million tones per year. Malaysia and one located in Netherlands. These refineries convert crude palm oil into edible oils such as palm oil and palm kernel oil and market off to various food production companies. Thus, it contributes to Ohios biggest income generator among other business portfolio. Moreover, in the Electrochemical and specialty oils and fats industry (under resource-based manufacturing) of 101 Corporation Bertha, the company is known as one of the leading vegetable-based Electrochemical producers in the oral. In addition, the company also involves in manufacturing and selling of fatty acids, glycerin, soap noodles and fatty esters which is needed to produce detergents, shampoo, soap and cosmetics. As for the specialty oils and fats industry of the company, 101 Corporation Bertha manage to supply fractionated oils and fats required by food industry such as Milliner, Nestle, Catbird and Kraft. On the other hand, the property investment and development of 101 Corporation Bertha has also brought in a portion of income to the company. The company has managed to acquire several of lands. Besides that, the company has also launched 101 City Mall in 101 Resort City in Pituitary recently. Below is the list of properties that owned by 101 Corporation Bertha: Location: Property name: 1. Pouching sierra, Bandanna Putter Pouching and Bandanna Pouching Jay 2. Pituitary 101 Resort City 3. Slang Bandanna Putter Slang and Bandanna Putter Slang 4. Bang Bandanna putter Bang 5. Seepage Bandanna Putter Warns 6. Bah (Niger Assemblies) Bandanna 101 Bah 7. Kulak (Juror) Bandanna Patria Kulak and Bandanna Patria Casemate 8. Despair (Penman) Despair 9. Singapore South Beach development and Pinnacle at Santos Cove 01 Corporation Bertha has many future prospects that are planned in future especially in the companys property investment and development business portfolio. The company has plan many new property projects in Bandanna Putter Bang such as Cubical Square, Lamar Residence. Besides that, the company also plans to further develop Bandanna Putter Pouching with a few residential areas with projects named Putter Hills Luxury Town Villa and Putter Hills Condominiums where is located in Pouching. Moreover, 101 Corporation Bertha also has planned to buy a substantial stake of 37. 17% in Taipei Financial Center Corp. (TFTP). For your information, TFTP owns the most famous landmark of Taiwan, the Taipei 101 tower. Currently, the negotiation of acquisition of stake by 101 Corporation Bertha to T FCC is still on going. As for the plantation and agriculture of 101 Corporation Bertha, the company plans to replant at least aha to aha of estates in Malaysia and plant around aha of new palm oil Indonesia per annum for the next 3 years ahead. The company is also reportedly active in negotiation with international companies for potential joint ventures in the specialty oils and fats industry. The current executive chairman of 101 Corporation Bertha is Tan Sir Data Lee Shin Change. He is also the founder of 101 Group which listed on Bursa Malaysia on 29 July 1980. Furthermore, He was awarded the prestigious Malaysia palm Oil Association Recognition Award in 2011 for his great leadership which lead 101 Corporation Bertha became one of the leading plantation and property group in Malaysia. Moreover, the current Chief Executive Officer (CEO) of 101 Corporation Bertha is Data Lee Yew Chord. The Board of Directors of the company appointed him as CEO of the company on 8 January 2014. Furthermore, he holds a LB (Honors) from Kings College in London and Diploma in Finance and Accounting from London School of Economics. Prior to his position as CEO of 101 Corporation Bertha, he served in Malaysia Judiciary service as a Magistrate. In addition, Mr. Lee Yew Seen is a Non-lengthened Non-Executive Director of 101 Corporation Bertha. He is actively involved in corporate affairs and general management within 101 Corporation Bertha and its subsidiaries. Moreover, Tan Sir Peter Chin FAA GUI is a Chairman Of the Nominating and Remuneration Committee as well as member of the Audit and Risk Management Committee of the Company. He is best known as former secretary for the Ministry of Energy, Green Technology and Water, Ministry of Plantation Industries and Commodities, Ministry of Housing and Local Government, Ministry of Science, Technology and the Environment and Ministry of Welfare Services respectively. Dates R. Ukrainian and Mr.. Each Take Kiang serve as an Independent Non-Executive Director of 101 Corporation Bertha. Both of them were also involved in the Audit and Risk Management Committee as well as member of the Nominating and Remuneration Committee of the Company. Barbara Corporation Bertha (Bicorn) Barbara Corporation Bertha (commonly known as Bicorn) was founded by Tan Sir Data Series Vincent Tan Cheese Yin in 1984. In the same year, he successfully acquired a major controlling interest in Barbara Industrial Bertha (formerly known as Barbara Swat Bertha and now known as Reek Pacific Bertha). Moreover, Barbara Group Bertha (formerly known as Inter-Pacific Industrial Group Bertha) became a holding company of Reek Pacific Bertha after the company had major restructuring. For information, Inter-Pacific Industrial Group Bertha was incorporated in 1967 as bicycle manufacturer ND the company has successfully listed on Bursa Malaysia in 1969. In addition, Barbara Corporation Bertha acquire listing status on the Main Board of Bursa Malaysia when the company complete its group restructuring exercise in October 2005 and the issues Of new shares on 3rd January 2006. Besides that, the company has successfully diversified its business portfolio. Currently, the company has engaged in many industries such as direct selling and retail, property investment and development, gaming and lottery management, motor trading distribution and food beverage industry. Below is the list of Bicorn and its subsidiaries: industry: Us bestiaries: Year of incorporated: Controlling stake by Holdings Retail Barbara Retail Bertha 8th June 2010 100% Property investment and development (I) Barbara Land Bertha (ii) Barbara Asset Bertha (I) 1990 (ii) 1978 (I) 73. 33% (ii) 76. % Food and beverages Barbara Food Bertha 21 SST October 2009 58. 85% Gaming and lottery management Barbara Sports Toto Bertha 1969 51 . 76% Motor trading and distribution Barbara Auto Bertha 1st April 2008 36. 74% Media Barbara Media Bertha 4 March 2008 72. 09% Financial service Barbara Capital Bertha 1999 92. 4% . Product and services Barbara Corporation Bertha (Bicorn) is a successful conglomerate i n Malaysia. The company has many business portfolios such as direct selling and retail, property investment and development, gaming and lottery management, motor trading distribution and food beverage industry. In the direct selling and retail of Bicorn, the company has introduce a direct marketing or multi level marketing business named Cocoas in 1979. Cocoas is a retail chain which market more than 2000 consumer product specialized in health and nutritional supplements, personal care products, water filtration yeses, cosmetics and fragrances and etc. Besides that, Bicorn also bring in an organic specialty store known as Country Farm Organics (CUFF). The store provides many organic products with a reasonable price to its consumer in Malaysia. In addition, the property investment and development of Bicorn comprise of 2 subsidiaries known as Barbara Land Bertha and Barbara Asset Bertha. Bicorn own a lot of properties in Malaysia such as Barbara Times Square, Plaza Barbara, Barbara Magical, Wigwams Cocoas and etc. As property investment of the company. Furthermore, the company also owns some land for property velveteen purposes such as Meaner Bangkok Bank, Vagina 25, The Peak at Among, KIM Condominium and etc. Moreover, in the food and beverages business portfolio of the company, Bicorn has introduced Struck Coffee, Kenny Rogers Roaster Restaurant, Crispy Creme Donuts, Papa John Pizza restaurant and Wendy fast food restaurant and etc. Furthermore, Sports Toto is the product offered by Bicorn in its gaming and lottery management business. Today, Sports Toto is the largest number forecast operator in Malaysia in terms of number of outlets as well as product offerings. In the motor trading and distribution industry, Bicorn is the official distributor of Mazda vehicle (Bertram Motor Sad Bed), Soda automobiles (Danni Pretests Auto Sad Bed), Change automobiles (Change Barbara Auto Sad Bed), Mercedes Benz automobiles (NASA Automobile Corporation Sad Bed) and Gaston Martin automobiles (Gaston Martin Lagoons (SEA) Pet Ltd). In the Media business portfolio of Bicorn, the company has issue free newspaper known as The Sun to the public. The company plays an important role to promote and improve our countrys English standards and reading culture of Malaysia.