Dubai VS tempe Essay Example | Topics and Well Written Essays - 250 words

Dubai VS tempe - Essay Example In both cities there is freedom of worship; with Tempe’s dominant religion being Christianity and Dubai’s dominant religion being Islam. Both cities are important transit routes to various global destinations and are homes to various multinationals, modern shopping malls and numerous financial services providers. The system of government in Dubai is that of constitutional monarchy whereas Tempe is governed by County government of Maricopa. Dubai’s population is bigger than Tempe’s. Dubai has a total of 1,137,347 people whereas that of Tempe is 158,625.The official currency in Dubai is the dirham abbreviated as DH whereas the official currency in Tempe is the United States dollar, abbreviated as USD. Thus Dubai and Tempe are important economic hubs for their respective countries and are very crucial to the development of their local economies. The two cities are also important tourist resort cities and attract numerous visitors annually. Thus Dubai and Tempe are key strategic cities whose contribution to their countries’ economic development cannot be

Draft MOU with Diponegoro university Essay Example for Free

Draft MOU with Diponegoro university Essay ThisMemorandumof Understanding(MoU) recordstheintentionofDiponegoro University, in particular its Business School, (hereinafter referred to as DU†) and the Institute of Management Technology (hereinafter referred to as IMT†) to work together to establish one or more agreements for international. academic collaboration. It is made as a non binding gesture of goodwill between the two institutions. Period of Agreement ThisMoUshallbecomeeffectiveonthedateoffinalsigningandwillberenewableevery 5 years upon the mutual consent of both parties. This MoU may be revised or cancelled  by mutual written consent by the signatories or their designated representatives. Other matters not covered by this Memorandum shall be decided by mutual agreement and may be subject to the conclusion of formal written contracts between us. The parties shall review the operation of this Memorandum on an annual basis. Purpose and Areas of Potential Collaboration DU and IMT share an aspiration to: 1. Promote the exchange of qualified graduate students, enrolled on their respective postgraduate degree programs, who will be admitted according to the entry regulations of the host institution; 2. Promote the exchange of faculty for joint teaching and research; 3. Promote collaborative research in areas of mutual interest with a view to publishing by joint authorship; 4. Organize joint International conferences/seminars, symposia and workshops; 5. Develop any other programs mutually agreed upon during the period of this MOU. The development of a collaborative relationship between the parties is subject to: A. The approval of the relevant authorities of both DU and IMT and will be subject to norms procedures of academic standards of both the partner Institutions. B.  Obtaining all necessary or advisable governmental, regulatory or other relevant approvals, consents or licenses. The parties agree to the following for the period of this agreement, subject to specific agreement at any particular time: Student Exchange: 1. The parties shall exchange a maximum of 5 graduate students per year, with parity to be achieved over the period of this MoU. If parity is not achieved, the parties agree not to request financial or other compensation; 1. Exchanges shall be arranged for a maximum of two semesters/terms. The period ofstudy maybe followedby aninternship,thearrangementsforwhich shallbe  agreedbythepartiesinadvanceofthecommencementoftheexchangeto comply with any visa regulations; 2. Students participating in the program will be accepted as non-award candidatesbythehostinstitution,providedthattheyfulfilltheadmission requirements of the host institution. Since instruction in both the institutions will be conducted in English, students selected for exchange must satisfy- the minimum language requirements normally required by the host institution for exchange students; 3. The students shall be selected on the basis of an excellent academic background, excellent command of the subject-specific language required for  their integration to the chosen curriculum; strongmotivationtostudyforthe academic program offered by the host institution; and the maturity to live and study in a foreign environment. 4. Students will be nominated and recommended in writing by an official representativeoftheirhomeschool/institution. Followingthereceiptofthe applicationmaterial,thehostschool/institutionwillprovidethenecessary assistance and documentation to satisfy visa requirements and other formalities, such as health insurance; 5. The parties will assist exchange students to find suitable accommodation and insurance. Accommodation and mess facilities will be provided at IMT; 6. The selected exchange students of DU and IMT shall pay their current tuition feestotheirrespectivehomeschool I institution i. e. DU or IMT, prior . to participation in the program, at the dates normally specified by their respective home school I institution for the payment of such fees; 7. The parties will agree in advance the credits that exchange students will be required to take. Non-award course work may not be used at a later time to fulfill requirements for a degree program, and students may not change academic  objectives; 8. All expenses including air fare, local travel, health insurance, accommodation, food etc. will be borne by the student. Faculty Exchange, Research and ConferencesÃ'Ž 1. The parties shall exchange an agreed number of faculty members and specialists basedontheavailabilityofopeningsandthenumberofqualifiedfaculty members interested in participating in the program; 2. Exchange faculty will remain employees of their home institution for the purposes of terms and conditions of employment; 3. The home institution shall cover international travel expenses while the host  institution shall, on the basis of reciprocity, cover local transportation, accommodation and hospitality for exchange of faculty. Otherdetails,including the financial arrangements, will be agreed on a case to case basis; 4. No later than ninety (90) days before the start of each academic year both partieswillpresentalistofnominatedfacultymembersalongwiththeir credentials to each other for participation in the program for the upcoming academic year- 2011-12 5. The parties agree to organize joint international conference/seminars, symposia andworkshops; commission joint research projects and exchangeof publications. Governance and leadership The Director of IMT-Nagpur, Dr. Rajendra Nargundkar and the Professor-Faculty of Economics- Dr. Waridin of Diponegoro University, Indonesia or their designees will provide the senior leadership within their respective organizations to move the venture forward. Exchange of information Each party will exchange information with the other with a view to understanding whether it would be effective and practical for the institutions to work together. Confidentiality ThisMemorandumandanyinformationprovidedinconnectionwithitmaynotbe disclosedtoanythirdpartyotherthan(a)thepartiesprofessionaladvisers;(b)as required by law or a relevant regulatory authority; (c) with the prior written consent of the other party; or (d) where the information has come into the public domain through no fault of the party wishing to disclose it. Intellectual Property Unlessagreedotherwiseinwriting,anyIntellectualPropertyrightsbelongingtothe parties,whetherinexistenceatthedateofthisMemorandumorcreatedduringthe course of it, shall belong to the respective parties. Publicity 1. The parties will not include the name or logo of the other party in any advertising or publicity material without the prior approval of the other party on a case-to- case basis. 2. Neither party will do anything which in the reasonable opinion of the other, would damage the others reputation and/or business. Disputes 1. The parties shall attempt to resolve in good faith any dispute arising between them out of the operation of this Memorandum. If the dispute cannot be resolved informally, it shall be referred to the Head of the Business School of DU and the Director of IMT- Nagpur Dr. Rajendra Nargundkar. 2. This Memorandum shall be governed by and construed in accordance with the laws in India/Indonesia. 3. Any dispute arising out of the operation of this Memorandum shall be finally  settled by arbitration under the Rules of Arbitration and Conciliation of the International Chamber ofCommerce by two ormore arbitratorsappointed under those rules. The place of arbitration shall be New Delhi and the dispute resolution proceedings shall be in English. This MOU is signed by the parties on this 17th day of September 2010 at Nagpur (India) and the parties have affixed their Seals. ForINSTITUTEOF MANAGEMENT TECHNOLOGY- NAGPUR. (Dr. Rajendra Nargundkar) Director. SEAL For DIPONEGORO UNIVERSITY, SEMARANG-50241, INDONESIA. (Dr. Waridin) Professor- Faculty of Economics.

Free Essays - Adventures Of Huckleberry Finn :: Adventures Huckleberry Huck Finn Essays

Adventures Of Huckleberry Finn    The Adventures of Huckleberry Finn, the main character finds himself living in a society that does not suit him. Everywhere he looks there are people who value things that he sees as meaningless. Huck Finn feels trapped and begins his journey down the river in an effort to find someone or some place that will bring him happiness. Almost immediatly he finds this person in the form a run away slave. In this story, Huck and Jim are against the entire world, and every person they come in contact with has the potential to destroy their plans of happiness and freedom. Under these circumstances Huck is forced to tell many lies, but the only one he regrets is the one that he tells Jim. The biggest and most harmful lie Huck tells is when he fakes his own murder in his fathers shack. He goes through a great deal of trouble to make sure that people believe that he is dead, and it is not until the end of the novel that it becomes known to the people of his home town that he is actual ly alive. He had been a likable young boy, and people in the town had thought highly of him. This is evident from his relationship with adults like the widow and the judge. Jim even tells him 'I'uz powerful sorry you's killed, Huck, but I ain't no mo, now'. (1292) Based on Huck's consistent concern for others, it is likely that he would have written home to inform them that he was still alive if it had not been for his situation with Jim. However, he does not want to risk doing anything that might get Jim captured, so he writes no letter. Huck finds himself working against the world. He is not an immature boy that tells lies just for the sake of doing so, but rather he tells them in order to protect himself and also Jim. In the instance where he dresses up like a girl and speaks with the farmer's wife in an effort to find out what is being said about their situation, the information that he gets ultimately saves them from the capture of a building search party. Free Essays - Adventures Of Huckleberry Finn :: Adventures Huckleberry Huck Finn Essays Adventures Of Huckleberry Finn    The Adventures of Huckleberry Finn, the main character finds himself living in a society that does not suit him. Everywhere he looks there are people who value things that he sees as meaningless. Huck Finn feels trapped and begins his journey down the river in an effort to find someone or some place that will bring him happiness. Almost immediatly he finds this person in the form a run away slave. In this story, Huck and Jim are against the entire world, and every person they come in contact with has the potential to destroy their plans of happiness and freedom. Under these circumstances Huck is forced to tell many lies, but the only one he regrets is the one that he tells Jim. The biggest and most harmful lie Huck tells is when he fakes his own murder in his fathers shack. He goes through a great deal of trouble to make sure that people believe that he is dead, and it is not until the end of the novel that it becomes known to the people of his home town that he is actual ly alive. He had been a likable young boy, and people in the town had thought highly of him. This is evident from his relationship with adults like the widow and the judge. Jim even tells him 'I'uz powerful sorry you's killed, Huck, but I ain't no mo, now'. (1292) Based on Huck's consistent concern for others, it is likely that he would have written home to inform them that he was still alive if it had not been for his situation with Jim. However, he does not want to risk doing anything that might get Jim captured, so he writes no letter. Huck finds himself working against the world. He is not an immature boy that tells lies just for the sake of doing so, but rather he tells them in order to protect himself and also Jim. In the instance where he dresses up like a girl and speaks with the farmer's wife in an effort to find out what is being said about their situation, the information that he gets ultimately saves them from the capture of a building search party.

GRENDEL & FRANKENSTEIN Essay -- essays research papers

GRENDEL & FRANKENSTEIN AN ANALYSIS OF THE TWO "MONSTERS" AND THEIR SUPERIORITY TO MANKIND GRENDEL & FRANKENSTEIN AN ANALYSIS OF THE TWO "MONSTERS" AND THEIR SUPERIORITY TO MANKIND In the desert I saw a creature, naked, bestial, Who, squatting upon the ground, Held his heart in his hands, And ate of it. I said, "Is it good friend?" "It is bitter-bitter," he answered; "But I like it Because it is bitter And because it is my heart." -Stephen Crane This reflects how both Grendel and Frankenstein must have felt during their lonely lives. "Seeking friends, the fiends found enemies; seeking hope, they found hate"(Neilson back page). The monsters simply want to live as the rest of us live. But, in our prejudice of their kind, we banish them from our elite society. Who gave society the right to judge who is acceptable and who is not? A better question might be, who is going to stop them? The answer, no one. Therefore, society continues to alienate the undesirables of our community. Some of the greatest minds of all time have been socially unacceptable. Albert Einstein lived alone and rarely wore the same color socks. Van Gogh found comfort only in his art, and the woman who consistently denied his passion. Edgar Allen Poe was "different" to say the least. Just like these great men, Grendel and Frankenstein do not conform to the societal model. Also like these men, Grendel and Frankenstein are uniquely superior to the rest of mankind. Their superiority is seen through their guile to live in a society that ostracizes their kind, their true heroism in place of society's romantic view, and the ignorance on which society's opinion of them is formed. Grendel, though he needs to kill to do so, functions very well in his own sphere. Grendel survives in a hostile climate where he is hated and feared by all. He lives in a cave protected by firesnakes so as to physically, as well as spiritually, separate himself from the society that detests, yet admires, him. Grendel is "the brute existent by which [humankind] learns to define itself"(Gardner 73). Hrothgar's thanes continually try to extinguish Grendel's infernal rage, while he simply wishes to live in harmony with them. Like Grendel, Frankenstein also learns to live in a society that despises his kind. Frankenstein also must kill... ...evil, he was forced into his way of life by the society that rejected him. After this rejection, Frankenstein "like the arch-fiend, bore a hell within him"(Shelley 136). To each man his own god, and to each man his own devil as well. Frankenstein, "like Coleridge's wedding guest, leaves 'a sadder and wiser man'"(Scott 201). He now better understands his existence and how society wrongfully rejects it. Frankenstein simply wants society to have the "knowledge that might enable [him] to make them overlook the deformity of [his] figure"(Shelley 114). "Man†¦ how ignorant art thou in thy pride of wisdom!"(Shelley 201). Grendel's and Frankenstein's superiority to humankind is made obvious by their ability to live in a society that has ostracized them, the monsters' true heroism in place of humankind's romantic view, and the ignorance on which society's opinion of the monsters is based. "The monsters not only embody our fears of the way certain entities can artificially pervert nature in ourselves and our society, they also speak to us knowledgeably of nature and in a human voice, to tell us we need not be afraid [of them]"(Scott 201).

Gemini Electronics Essay

1. What was the business model of Gemini? The business model was to produce TV’s on a just-in-time basis to pass on most of the distribution savings to the consumers. He planned to cater to the big box retailers such as Best Buy and Walmart to name a few, who wanted to cut down their supply chains by sourcing TV’s in North America. By shortening the supply chain you increase reliability making it easier to address uncertainties as well as building lean production to eliminate waste to reduce production time and cost. a. What were the key success factors that determined its past profitability? The key factors that determined its profitability was the reputation for having excellent quality at affordable prices below the competition. b. What are the risks Gemini is facing now? The risk Gemini is facing now is the recessions, the Korean and Japanese competitors lowering their prices, technological trends emerging such as the 3D TVs and video phone capabilities, and difficu lty trying to convince major retailers to carry their product. In order for those products to be carried, retailers pressed for more generous credit terms and no interest on overdue accounts. 2. What is your assessment of the company’s recent performance and current position in the marketplace? Gemini has been grown and holds the U.S. market share at 35% proven itself to be a strong contender in this industry. Through the years 2005-2008 net income increase substantially which could mean that there was sales growth and improved or reduced cost in operating efficiency. With a continuing increase in net income, there are potential opportunities for stock price and market cap increases. This will in turn make Gemini a favorable company for potential investors. In 2009 the net income decrease but that could have been due to the recession occurring in that time frame. Consumers probably didn’t have the money to splurge on TV’s and electronics. There was also the threat of the Sony 3D television and video phone capabilities. Maybe the consumers were more attracted to what was new and trending at that time. 3. Does Gemini need to establish operations outside the U.S. or can it  survive as a domestic company? It doesn’t need to because at this moment the company is very profitable domestically. That would definitely be something to consider in the future after first branding its products as â€Å"made in the USA†. I also agree with Wang in strategically planning to develop Gemini’s product line to be able to complete internally with competitors such as Sony and LG. a. What operational issues is Gemini likely to face if it expends internationally? Issues Gemini could face would be the existing competition, regulations, financial risk such as the exchange rate between currencies could lead to disappointing return on investments. There may be issues with accessibility to supplies needed when dealing with tariffs and fees to ship products in. 4. What is your assessment of Gemini and what strategies do you recommend Gemini to follow. My assessment of Gemini is that the company is operating in a capacity to where, it can generate revenue, cut operational and distributional cost, and still offer savings to consumers without decreasing the price of the units sold or quantity for certain products indicating that the company is continually growing despite the 2009 occurrences. I recommend that they rebrand themselves as a â€Å"made in USA† product and continue to become innovative and technology savvy to develop their product line in order to compete with other big name competitors.

Drinking Milk Essays

Drinking Milk Essays Drinking Milk Essay Drinking Milk Essay Essay Topic: Salvage the Bones Introduction A: Deriving Attention Give the audience some inquiry as: 1. how many people in the audience have a wont imbibing milk for day-to-day diet? 2. are you take attention of your household or yourself by the manner imbibing milk? Why? Bacillus: Motivating The Audience: Comparing the differences between people drink milk and non. C: Establishing Credibility: give the audience some popular benefits when imbibing milk from some celebrated adept foods in the universe. Calciferol: Preview Of Main Ideas: now I will demo you bebefits of imbibing milk. it n ot merely provide alimentary for people wellness. promote good being for all people particularly with patient but besides build strong castanetss and dentitions. Body Main thought 1: Milk Supply Nutrients For People Health Milk contain more and more mineral. protein. Ca. Fe. vitamin. phosphoric and so on . harmonizing to good cognize nutrition expert Dr wendy Bazilian. writer of the superfoodrx diet and co-owner of san diego-based bazilian’s wellness clinic. Milk contains 87. 5 % of H2O. 3. 9 % milk fat. 8. 8 % solid non fat which includes protein. milk sugar. minerals and acids. enzyms and vitamins. Proteins include caseins. whey proteins. lactabumin and lactoglobulin. The chief sugar nowadays in the milk is lactose. It besides contains vitamins A. C. D and aminic acids. ? With babe: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ? With grownup: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . . ? With old people: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Main thought 2: Promote Well Being For All People Milk is really necessary for people. Specially. milk is really good for patient. It’s non merely supplies eough energies minerals. proteins. but besides it increase opposition and promote good being for all people. With normal people. milk plays inportance for both wellness. tegument. and bowel. With patient. it promotes good being really rapidly. For illustration. cut downing blood force per unit area and diabetes. Ca. Mg and K content in milk helps to cut down the blood force per unit area and diabetes. Reducing the hazard of colon malignant neoplastic disease. devouring at least one glass of milk per twenty-four hours cut down 15 % hazard of developing colon type of malignant neoplastic disease. And buiding enteric wellness. – In the market. there are many sorts of milk. It is non merely suited with many sorts of diseases but besides promote good being for people. For illustration with patient. they need more foods to better the wellness but possibly they can non eat some foods nutrient because it containt some affair that non good for their diseases. Milk will assist them to provide every necessary foods. it can alternatively of the day-to-day diet. -As you know the popular milk for pateint as guarantee. . . . †¦ Main thought 3: Milk Buids Strong Bones And Teeth. Harmonizing to nutrition expert Bazililan. there are 99 % of organic structure is calcium is stored and 100s of surveies have shown that Ca in milk aid better bone densty. balance of other foods that have been proven to buid castanetss and dentitions every bit good as promote the healthy map of blood usels. More milk-stronger castanetss. as it contains abundant Ca. Calcium besides acids in muscular and circulative map. prevents osteoporosis†¦ Fighting pits: protein. Ca. phosphoric content in the milk merchandises the tooth enamel. stimulates saliva production. and neutralizes nutrient acids. – Milk containt†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦supply †¦ % Ca per twenty-four hours for health†¦Ã¢â‚¬ ¦ . – Arcording to surveies show that: per centum peole imbibing milk are unrecorded more length of service than people don’t imbibing milk. In modern life. people imbibing milk keep approximative 85 % . It show that the inportant of imbibing milk in life. ( So imbibing milk is the convinience. rapidly. salvage money for modern life. Decision A: Signing The Ending: I’m traveling to the coating this subject. Bacillus: prevue of chief points: I found it really convinience and good for us if imbibing milk everyday. It supply foods for people wellness. promote good being for all people. and buid strong castanetss and dentitions. Degree centigrade: Mention To Introduction Give some web adress a turn consequence of milk with healthy to audience D: Ending With Impact Change your wont by the manner drink milk everyday. you can alter your wellness more and more strong and immature. your life will more quality because it forestall your wellness out of some difficult diseases in the hereafter.

The Difference Between Un- and Dis-

The Difference Between Un- and Dis- The Difference Between Un- and Dis- The Difference Between Un- and Dis- By Maeve Maddox A reader asks about differences between the prefixes un- and dis-. The question is not easy to address. The prefix un- has been in the language longer than dis-. The Old English prefix on- (now spelled un-) was added to verbs to indicated a reversal of the action: wind/unwind bind/unbind fold/unfold do/undo This prefix has remained alive, giving us such verb opposites as: fasten/unfasten buckle/unbuckle cover/uncover wrap/unwrap Old English also had the prefix of negation un- that was added to adjectives, such as unborn and unburied. We continue to form negative adjectives in this way: unhappy unknown unwanted unavailable unconventional uncool unputdownable Dis- came into English during the Middle English period, along with many Latin and French words. The prefix dis- is related to bis, (two), and can be used in the sense of separation: disjoin disable In the course of centuries, distinctions between un- and dis- have blurred. Sometimes the prefixes are interchangeable. Sometimes not. Sometimes a perceived difference may exist only in the mind of the individual English speaker. Many speakers distinguish between disorganized and unorganized. Disorganized applies to the sort of person who stuffs receipts into the sock drawer and can never find the car keys. Unorganized applies to things which have not yet been arranged in an organized manner. By this reasoning, a person would be disorganized, but an office would be unorganized. At one time, unease and disease (first syllable stressed) could be used interchangeably with the meaning state of anxiety. Now disease (second syllable stressed) has taken on the meaning of illness. Angry arguments are waged over the differentiated meanings of uninterest and disinterest. The argument is that uninterested should be used with the sense of indifferent, lacking in interest, while disinterested should be used only when the intended meaning is impartial. Some argue against the distinction on historical grounds, but the perceived difference in modern usage is a useful one. When it comes to language, those who value logic above all else are just asking for elevated blood pressure. For example, the noun discontent is matched with the adjective discontented, but the adjective that corresponds to the noun discomfort is uncomfortable. About all one can safely say about the use of the prefixes un- and dis- is that their correct use is often a matter of idiom. The best way to master them is to read, listen, and look up questionable forms in a trustworthy dictionary. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:When to use "on" and when to use "in"List of 50 Great Word Games for Kids and Adults10 Varieties of Syntax to Improve Your Writing

5 Reasons to Go Into an Allied Healthcare Career

5 Reasons to Go Into an Allied Healthcare Career maybe you want to work in healthcare, but you don’t have the option to go through intensive training or certification. there are many well-paying, exciting fields that don’t require this kind of preparation, but which can still be incredibly rewarding. there are jobs you can afford to pursue, even without a traditional college education. that being said, here are 5 reasons you should go into an allied healthcare career.1. flexibilitywhile an advanced degree can only give you an extra boost, it is not required by any means. allied healthcare positions, like being a technician or technologist, can give you great quality training- fast. you can work in all types of settings, all around the world. though each state and institution might have slightly different requirements, you’ll find it easy to move around and be eligible in different parts of the country when you need a change of scenery.2. satisfactionyou could do much worse than helping people, working side by s ide with other committed folks like you, making the world a safer and healthier place. these jobs really can make a difference in people’s lives and can be immensely fulfilling.3. securitythis field continues to grow at rates of almost 25% per year. with lower requirements and high advancement potential, these jobs provide great salaries and good staying power across a wide range of fields.4. competitionstarting salaries in this field rival positions requiring much more experience in other fields. and the benefits tend to be comparatively very generous.5. military advantagesif you have any interest in one day pursuing a career in the military, then working in the allied healthcare professions can be incredibly helpful. there are great benefits to a military career, including helping people, serving your country, and good, low-cost insurance. if you want to get working sooner rather than later, consider this route to your healthcare career!interested? apply here

Response to Progress Report Essay Example | Topics and Well Written Essays - 500 words

Response to Progress Report - Essay Example Also I would like to see the questionnaire form, so please send it to me a.s.a.p. What exact periodicals have you chosen for your secondary research? And have you surveyed the representatives of government agencies? Taking into account significance of the analyzed problem, we are planning to invite directors of different organizations, public agents and independent foreign guests from Germany, who are able to be in our city on December 14th, 2002. Therefore, let’s put the date of presentation forward on 15th of December at 10 a.m. in conference hall. In this respect, I am waiting for your draft form of the report on December, 10th. Due to the importance of the impending event, there are some instructions, which I want you to follow. Please pay attention to health centers and hospitals and represent brief information about their performance and financial indicators. In addition, provide detailed analysis of statistical findings in our region compared to neighboring areas. Do not forget to explain the procedure of charity and main directions of its usage. Give instructions concerning agencies within our organization, which need charitable donations drastically. Furthermore, after the presentation it will be useful to spread business cards with contact information of our agencies to all guests. In addition, I would like to get some recommendations from you, suggesting how to solve the problem of decline in charitable donations. Please show me preliminary draft with any possible propositions by the end of the next week. Also in two weeks I would like to make a public action that will raise people’s awareness and propagandize charity. I want you to draw a plan of this event, displaying information about all requirements for materials, needed quantity of assistants and

Chinese Art Influence on Western Culture Essay Example | Topics and Well Written Essays - 750 words

Chinese Art Influence on Western Culture - Essay Example This interest was mainly fostered on appreciation for the unknown, as most Europeans were never afforded the chance to visit China themselves. This paper will analyze in-depth four pieces of Chinese art from a specific region of China—Jiangxi province, Jingdezhen—and how they have evolved and shaped western art; the four pieces of art are a Meiping vase, Porcelain serving dish with fish design, water fountain and basin, and dish with phoenix and peonies. The Meiping vase was first forged during the Yuan dynasty around roughly 1320 A.D. – 1350 A.D. This tall blue and white vase shows two figurative scenes that derive from the drama Xi Xiang Ji, which is a play about an affair between a young scholar and the daughter of a high ranking minister. The form of drama was particularly popular during this period in Chinese history, and this can be shown with the Meiping vase. The idea of showing narratives from novels and dramas was first derived during the Jin dynasty an d then subsequently the Yuan dynasty. Despite this fact, examples like the Meiping vase are very rare before the seventeenth century. This particular type of vase has become very popular with western art lovers, with this form of vase, or similar ones, commonplace in the homes of many upper-middle class homes. Likewise, the Porcelain serving dish with fish design also came from the Yuan dynasty during a similar era (1330 A.D. – 1360 A.D.). It comes as no surprise then that the design and style of this Porcelain serving dish are very similar to the Meiping vase. As such, it is also a common feature in many homes of western art lovers. The dish began to be exported during the Yuan dynasty to regions such as India, the Middle East, and North Africa. As Chinese did not usually travel too far out of their homeland, Arab and Persian merchants often had the task of exporting ceramics like this one (Medley 170). The reason why the dish was so popular everywhere it traveled was that i t was larger than most other dishes, thus offering space for large amounts of food to be consumed. Other regions tailored the dish to suit their own cultures, but western art has largely kept Chinese dishes like these in their original forms. The water fountain and base is in complete contrast to the previous two pieces of art from the Ying dynasty; this work of art is derived from the Qing dynasty at the much later period of 1735 A.D. – 1740 A.D. This would have likely been used by the Chinese as a means to wash their hands after a meal. While western culture does not use exactly instruments like these to wash hands, it has taken the concept and used it to turn into a sink. Another interesting fact about this work is that it was designed not by a Chinese artist, but by the well-respected Dutch painter Cornells Pronk. Pronk was commissioned by the Dutch East India Company to produce artwork that would sell better back in his homeland rather than Chinese made pieces of art. Fo r this reason, this work of art is starkly different to the rest of the pieces in that it was designed by a western for western tastes while still trying to capture Chinese designs. Similar to the first two works of art, the dish with phoenix and peonies also comes from the Yuan dynasty and around the same time period (mid-fourteenth century). The designs on this dish are typical of dishes of that era just as in the Meiping vase and Porcelain serving

There are several reasons older students have a difficult time Essay

There are several reasons older students have a difficult time adjusting to online classes - Essay Example I luckily found another job recently that pays me more than the last one and additionally, the duty hours are reduced. I shall be free three hours earlier than when I used to be in the last job. Therefore, I would be able to dedicate more time to my studies. Also, I have recently undergone an eye operation and my eye-sight is improved to the extent that I do not find it difficult to concentrate upon something for long periods of time. Besides, I am so moved by my last disqualification that I am determined to do better this time. I would like to avail this opportunity to convey to the Dean that continuous three hour lecture causes a lot of hindrance in the maintenance of interest necessary for the studies. However, it becomes far more difficult for students with a weak eye-sight to concentrate upon the screen for such a long period of time continuously. Hence, there is a need to increase the number of lectures while shortening the duration of individual lectures. In addition to that, assignments should be more technical and less comprehensive because lengthy assignments are difficult to adjust in the busy schedule of working

Financial Management and Policy Essay Example | Topics and Well Written Essays - 3000 words

Financial Management and Policy - Essay Example 6.0 Key Drivers of Change 13 7.0 Conclusion 13 Reference List 15 EXECUTIVE SUMMARY: "Realistically, the contested takeover, the proxy contest and institutional shareholder activism may be the only means for forcing ineffective management out and getting better utilisation of corporate resources" - James C. Van Horne (2002). Moreover the ever-present threat of these things may stimulate the existing management to perform better. However no other dramatic or controversial activity can happen in the corporate history than the acquisition of one firm by another or the merger of two firms. There are different opinions and schools of thoughts concerning these important happening in the corporate world, with respect to the definitive advantages and disadvantages that may accrue both to the acquiring firm as well as the firm that is being acquired. This study paper envisages to bring out the details of one of such proposals for a well publicized acquisition deal among two corporate giants, NTL, an American based Telecom and cable services giant and ITV, one of the biggest B ritish television content producer, with specific reference to the strengths and weaknesses of both involved in the deal, the underlying reasons for NTL to take such a strategic move along with the various other factors affecting the proposed acquisition deal and the key factors responsible for such a move and of course a final...This study paper envisages to bring out the details of one of such proposals for a well publicized acquisition deal among two corporate giants, NTL, an American based Telecom and cable services giant and ITV, one of the biggest British television content producer, with specific reference to the strengths and weaknesses of both involved in the deal, the underlying reasons for NTL to take such a strategic move along with the various other factors affecting the proposed acquisition deal and the key factors responsible for such a move and of course a final dialogue on the expected reactions of the individual firms and the corporate world as such over the merger . The market for corporate control can alter dramatically the setting in which business firms compete. In an idealised world this market is a positive thing for the stockholders and the economy as a whole. Assets, people and products may be transferred to more productive uses. With rapid changing technology and product markets what was once a viable corporate strategy may no longer be so.

Organizational Behaviour Coursework Example | Topics and Well Written Essays - 2500 words

Organizational Behaviour - Coursework Example This is because; it is the behaviour and attitudes of the human resources of an organization that directly affects its level of performance and reputation in the entire world. Thus, the impact of the behaviour and attitudes of the individual over the effectiveness of the organizational performance is described as ‘motivation’. Discussion Motivation is described as a psychological attribute that arouses within an individual to achieve a desired objective such as organizational goal or individual performance. Moreover, to accomplish the goal or objective, desired behaviour is presented by the individual. Thus, it might be described that an unsatisfied need of an individual generates tension within the body that stimulates the driving force to gratify the requirement. Hence, it may be stated that motivation acts as the determining power that helps an individual to achieve the desired needs. So, motivation is described as one of the most essential approach for an entrepreneu r or a manager of an organization. This is because, without the knowledge of motivation, managers might fail to analyze the behaviours and attitudes of the subordinates working under him or her. Moreover, if the managers fail to understand the needs or the underlining requirements of the employees, then he might not be able to design the activities or responsibilities in desired way. As a result, the employees might not be stimulated to achieve the requisite objective in order to fulfil his or her inner wishes. Other than this, if the manager fails to motivate the employees, then their level of performance might not be improved thereby hampering the productivity and brand image of the organization. Side by side, the level of profit margin and distinctiveness of the organization might also get reduced to a significant extent as compared to other rivals operating in the similar segment. So, it might be clearly depicted from the above mentioned points that motivation acts as the medium to satisfy the needs. In this age of stiff economy and tough competition, performance is the only medium to cope up with challenges and rival players. However, to improve the level of performance of the employees and the organization, managers need to analyze their requirements i.e. basic or secondary needs. This is because; each and every employee gets motivated in different way and so the managers need to analyze their desires (either hygiene or motivators) in different way. Only then, the level of dedication of the employees might get enhanced in order to accomplish such inner desires in a significant way. By doing so, the level of efficiency and performance of the organization might also get improved thereby amplifying its growth rate. Apart from this, the total sales and brand loyalty of the organization might also get enhanced thereby amplifying its dominance among the existing players. Along with this, the rate of retention of the experienced employees might get enhanced the reby reducing the ratio of attrition. Therefore, motivation acts as a medium to enhance the level of satisfaction and performance f the organization.

Financial Management and Policy Essay Example | Topics and Well Written Essays - 3000 words

Financial Management and Policy - Essay Example 6.0 Key Drivers of Change 13 7.0 Conclusion 13 Reference List 15 EXECUTIVE SUMMARY: "Realistically, the contested takeover, the proxy contest and institutional shareholder activism may be the only means for forcing ineffective management out and getting better utilisation of corporate resources" - James C. Van Horne (2002). Moreover the ever-present threat of these things may stimulate the existing management to perform better. However no other dramatic or controversial activity can happen in the corporate history than the acquisition of one firm by another or the merger of two firms. There are different opinions and schools of thoughts concerning these important happening in the corporate world, with respect to the definitive advantages and disadvantages that may accrue both to the acquiring firm as well as the firm that is being acquired. This study paper envisages to bring out the details of one of such proposals for a well publicized acquisition deal among two corporate giants, NTL, an American based Telecom and cable services giant and ITV, one of the biggest B ritish television content producer, with specific reference to the strengths and weaknesses of both involved in the deal, the underlying reasons for NTL to take such a strategic move along with the various other factors affecting the proposed acquisition deal and the key factors responsible for such a move and of course a final...This study paper envisages to bring out the details of one of such proposals for a well publicized acquisition deal among two corporate giants, NTL, an American based Telecom and cable services giant and ITV, one of the biggest British television content producer, with specific reference to the strengths and weaknesses of both involved in the deal, the underlying reasons for NTL to take such a strategic move along with the various other factors affecting the proposed acquisition deal and the key factors responsible for such a move and of course a final dialogue on the expected reactions of the individual firms and the corporate world as such over the merger . The market for corporate control can alter dramatically the setting in which business firms compete. In an idealised world this market is a positive thing for the stockholders and the economy as a whole. Assets, people and products may be transferred to more productive uses. With rapid changing technology and product markets what was once a viable corporate strategy may no longer be so.

Human Resource Management, Employers and the Management of Labour Essay

Human Resource Management, Employers and the Management of Labour - Essay Example The business environment and the way of working of the industry have been undergoing many alterations since the past few decades. Previously managers were only liable for keeping discipline in an organisation. They even did not have a noteworthy role to play in the process of selection and recruiting. But the scenario has been altering and the role of managers has been observed to totally metamorphose. The fundamental reasons behind this metamorphosis were the increasing consciousness between the workers and the abolition of trade unions to a large extent. The other reason was that the managements were no more inflexible and became increasingly agreeable to causes and also adjustable to the progresses in the technological sector (Dalton, 1950). But in the current era, the organisations have realised the magnitude of their human resources as it is with the help of these resources that increased productivity is attained by an organisation. An important feature which needs to be mentioned is that the supervisors in an organisation are referred to as the management and the employees coming in the category of nonsupervisory level are referred to as the labourers in this paper. Labours require working in teams in organisations and thus it is an obvious fact that there would cause differences between themselves. In such circumstances the interference of management is considered quite necessary so as to resolve the issues and maintaining a good working environment (Dalton, 1950). The purpose of this paper would be to assess the labour problems and the rights of the managers along with the differences in the traditional and contemporary practices. Labour Problem and the Need to Resolve It Disputes among the human resources and the m anagement are a known phenomenon. Disputes among the employees could take place due to various reasons and it is in this context that the managers need to take control of the situation. The managers are the one who are being entrusted with the responsibility of solving the disputes. In this context it is important to understand the reasons of dispute among the employees or the human resources first and then the role and need of the managers. The reason for disputes among the labourers and the management in the industries has been categorised into four key divisions which relates to the economic, managerial, political and other causes (Dalton, 1950). It has been learnt that majority of the industrial differences among the labourers and the management has been owing to economic reasons. The prime economic reason has been the problem of low wage. The wage structure in the industries is generally low and so, it gives rise to some grave complexities for the human resources in terms of me eting up to their basic requirements. The human resources want the pay or the wages to be proportionate to the quantity of work done by them. Such wants takes the form of industrial differences and problems. The want for higher pays has been observed to be the most central reason for problems between the labourers and the management (Michael, 1988). The want for extra pays in the form of bonus has been credited to be the other reason for differences arising out of want for pays. The augmenting cost of survival has been the reason for the labourers to claim and put forward their want for extra remuneration as dearness allowances. The increasing prices has been turning out to be triggering the want for dearness allowances and the un-acceptance of such wants by the labourers give rise to these industrial differences. The workforce of an organisation is considered to be an integral division of the production. The

Writing Styles in the Puritan Time Period Essay Example for Free

Writing Styles in the Puritan Time Period Essay In American Literature, the period of the Puritans sticks out as a time with many great authors. Two, William Bradford and Reverend Jonathan Edwards are still studied today. Bradford was an author who wrote about the historical section of Puritan life, while Edwards was a great speaker who wrote sermons to give in front of his congregation. Although living in the same time period Reverend Jonathan Edwards and William Bradford used very different styles of writing. In writing, praise and everyday living the Puritans favored the ordinary and simple. William Bradford wrote in what is considered the plain style. This form of writing was used by many Puritan authors and was thought to be direct and to the point. The plain style consisted of simple sentences and everyday used language. It never had figures of speech and especially not any imagery. A good example of this style is found in the passage from Bradfords Of Plymouth Plantation, They began now to gather in the small harvest they had, and to fit up their houses against winter, being all well recovered in health and strength and had  all things in good plenty. William took this otherwise exciting story of the Puritans first winter and wrapped it all into one monotonous sentence. Bradfords word choice epitomized the plain style and that was all the Puritan society would read or hear until Jonathan Edwards. The Reverend Jonathan Edwards chose a style expressing his concerns much more creatively than his fellow Puritan authors. Jonathans style was almost the complete opposite than the plain style. He used many figures of speech and  metaphors. An example of one of these fiery metaphors is from his speech, Sinners in the Hands of an Angry God , The God that holds you over the pit of hell, much as one holds a spider, or some loathsome insect over the fire, abhors you, and is dreadfully provoked. Reverend Edwards was comparing God and man to someone holding a spider over a fire. Another excellent illustration of this vivid description is from the same speech, O sinner! Consider the fearful danger you are in: It is a great furnace  of wrath, a wide and bottomless pit, full of the fire of wrath, that you are held over in the hand of that God. This shows that Reverend Edwards also used these figures of speech to strike fear in his audience. He used this fear factor to make the natural men of his audience, truly understand the horror of their sins. This style of writing differed so much from typical Puritan style that it often got Jonathan into trouble with his parish. Although living in near the same time period, William Bradford and  Jonathan Edwards style of writing were very contrary to each other. Bradford a typical Puritan author followed suit and used the plain style of writing while on the other hand Edwards went to the other extreme with incorporating fear and blame in his speeches. Jonathan Edwards was more controversial and disputed and William Bradford was plain, simple and to the point. Even though both forms of writing varied from one another, both styles were successful in getting the authors point across.

OSIM International Ltd Analysis

OSIM International Ltd Analysis INTRODUCTION OSIM is a global leader in branded healthy lifestyle products such as massage chair, shoulder and neck massagers, foot massager and slim belt. The company is well-known in Malaysia. OSIM is a brand management and niche marketing company with a focus on the consumer. Today, OSIM Company operates a wide point-of-sales network with outlets is over 371 cities over 33 countries in Asia, Australia, Africa, the Middle East, United Kingdom and North America.â€Å"Inspiring Life† is the motto of the OSIM Company. OSIM (M) Sdn Bhd is engaged in marketing, distributing and franchising of healthy lifestyle products. The Company operates in two segments that are retail and distribution. The retail segment is engaged in outlets and counters operated by it in selected shopping centers and departmental stores where the products are sold directly to end user customers. The distribution segment is engaged in products distributed by the Company and franchisees in overseas markets. Its subsidiaries include OSIM International Trading (Shanghai) Co., Ltd, OSIM (M) Sdn Bhd, OSIM (HK) Company Limited, OSIM (Taiwan) Co., Ltd, Nutrition Focus (USA) Inc, Global Active Limited (GAL), OSIM (China) Co., Ltd, Nutri Active Pte Ltd, Victoria House Pte Ltd and VHE China Limited. OSIM (M) Sdn Bhd also the most trusted brand. They receive a title as International Safety Standards because harmony to worldwide health and safety regulations. The entire product designed with safety and appropriate to health and safety regulations. Furthermore, the company also good in quality performance because all their product has been approved from clinic research, medical certifications and scientific studies. Their health-care product also checked and studies scientifically by expertise and they awarded certification and recognition from independents bodies. In terms of innovation and technology, OSIM company are worldwide technology patents and have a design right and trademark rights. OSIM is always in the frontline of innovation and the development of the most exhaustive range of products to bring the good health benefit to customer. OSIM also receive Award-Winning Design. OSIM brand and product design awards garnered from Japan, Europe and Asia. OSIM product was awarded the Largest Health Check and Care Equipment Retail Chain by the Malaysian Book of Records and Asia Pacific Honesty Enterprise Keris Award 2002. OSIM has been recently awarded ASIA No 1 Brand in healthy lifestyle equipment by a prestigious International Survey, it is for international market research company to determine Asian most preferred brand of health-care products. Besides, OSIM has also been rated by AC Nielsen survey in 2005 as the Number One brand in seven attributes (High Quality Products, Advance Technology, Premium Brand, Innovative Design Features, Trustworthy Brand, Good Customer Service and Good Store Ambience). BACKGROUND AND HISTORY The origins of OSIM International Ltd business began in November 1980 when Dr Ron Sim Chye Hock commenced his sole proprietor business of retailing an array of household goods such as knives, knife-sharpeners and mobile drying rods under R. Sim Trading Co and it was originally established in Singapore. OSIM were subsequently incorporated in 1983 under the name ‘‘R.Sim Trading Co. Pte Ltd to take over the sole proprietorship. Operating from OSIM International Ltd company first premises is at a shop Peoples Park, OSIM were only selling 2 health-care related products, namely, hand-held massagers and foot reflexology rollers. By 1987, OSIM had created a distribution network of 10 outlets in Singapore, Hong Kong and Taiwan marketing household goods and health-care related products. Dr Ron Sim Chye Hock is a founder of OSIM then felt that there was market potential for specialty home health care products in an increasingly affluent Asia. Early 1987, OSIM saw that the home health care products sector was dominated by a disparate group of equipment manufacturers with little or no emphasis on marketing and as a result there was a lack of brand consciousness among consumers. Hence, in 1989 their decided to bring together different home health-care products from different equipment manufacturers and market their product using specialty branding. For this purpose, OSIM created the brand ‘‘Health Check Care to build and exploit a niche market in home health-care products. OSIM business start grew rapidly and by 1994 we had approximately 60 point-of-sales outlets in Asia. In business strategy, they believe that marketing and strengthening of their brand equity is of vital importance. As ‘‘Health Check Care was a generic name and was difficult to be registered as a trademark in many countries, in 1996 the company officially launched ‘‘OSIM brand name which had been using since the early 1990s. ‘‘OSIM is a combination of the founders surname and the letter ‘‘O which symbolizes for vision to become a globally recognized brand. As at 31 May 2000, the company have registered the name ‘‘OSIM as a trademark in 26 countries spanning Asia (including Australia), Europe, North and South America, South Africa and Israel. There are also made trademark applications for ‘‘OSIM in 10 other countries. A major tenet of OSIM marketing strategy is to have an extensive point-of-sales network and geographical coverage in their markets. Presently, they have point-of-sales outlets in Singapore located in all major departmental stores and suburban shopping malls. The company began developing their overseas distribution network in 1986 when they ventured into Hong Kong and in the following year, into Taiwan. To ride on the rapid development of the Asian economies in the early 1990s, OSIM expanded their operations to Thailand in 1990, Malaysia in 1992, Indonesia and Beijing in 1993, and Shanghai in 1994 by opening point-of-sales outlets in these countries either directly or through their franchisees and distributors. Furthermore, OSIM expanded their markets to the United States in 1997 and Dubai in 1999 through the appointment of franchisees/licensees to market and sell their products in these countries. At present, OSIM have 10 franchisees/licensees, 3 subsidiaries, 6 are affiliated compan ies controlled by their Controlling Shareholders and the remaining 1 is an unrelated company. The company point-of-sales outlets in Singapore, Hong Kong, Taiwan and Malaysia are operated by Company and subsidiaries. The rest of their point-of-sales outlets are franchised outlets with the exception of outlets in the PRC for which we have trademark and licensing agreements with the owners. This is OSIM business strategy that future expansion of their point-of-sales network will be substantially undertaken by franchising. OSIM company begun to gradually move away from being a retailer to being a franchisor and, in furtherance of this strategy, they have also entered into franchise agreements with their subsidiaries, OSIM (HK), OSIM (Taiwan) and OSIM (Msia). Further, franchising help them to expand and multiply their point-of-sales outlets to more geographical markets at a faster pace with significantly less capital exposure. Franchising is also less taxing on their managements time than operating self-owned outlets in penetrating new markets. To diversify their sources of revenue, in 1998 OSIM ventured into wholesale distribution of health-check and health-care products such as blood pressure monitors, thermometers and pulse massagers, in Singapore to hospitals like Tan Tock Seng Hospital and Kandang Kerbau Womens and Childrens Hospital, pharmacies like the Apex Pharmacy and the Guardian Pharmacy chains, and Chinese medical halls. While wholesale distribution is currently only carried out in Singapore which contributes between 1 and 2 per cent. to their turnover in Singapore, and then the company intend to develop this business and carry out wholesale distribution in all their principal markets eventually. As part of its business strategy to extend the control over of their business process and to exercise greater involvement and participation in the source of supply for their products, in 1995 the company entered into a joint venture with Daito Electric Machine Industry Company Limited (‘‘Daito), a Japanese supplier  to OSIM Group, to take up a 30 per cent interest in Daito-OSIM (Suzhou) with Daito taking up the remaining 70 per cent.. Presently, Daito-OSIM (Suzhou) has a plant in the Singapore-Suzhou Industrial Park in Jiangsu, PRC that manufactures products like hand-held massagers and foot reflexology rollers mainly for re-export and distribution to the markets in Japan and USA. Under the joint venture agreement, Daito has the right to appoint 3 directors of Daito-OSIM (Suzhou) while OSIM only have the right to appoint 2 directors as they are the minority shareholder. However, Daito-OSIM (Suzhou) shall not change the scope of its business activities from that as descr ibed in the foregoing, without the consent of Daito and OSIM. Any material financial commitment which is above US$100,000 or material contract to be entered by Daito-OSIM (Suzhou) also requires the consent of Daito and OSIM. The joint venture agreement is of unlimited duration but may be terminated with the consent of Daito and OSIM. Neither Daito nor OSIM can transfer an interest in the shares in Daito-OSIM (Suzhou) without first making an offer to sell the interest to the other shareholder. On 28 March 2000, the founder Dr Ron Sim Chye Hock was conferred an honorary doctorate in business administration by the Wisconsin International University in recognition of his prominent achievements in business. In July 2000, pursuant to the Subscription Agreement, Investor, a wholly-owned subsidiary of Temasek Holdings (Private) Limited, subscribed for 11,600,000 new Shares, representing approximately 5 per cent. of the post-Investor Subscription and post-Invitation enlarged share capital of the Company, at the price of $0.47 per Share, representing a discount of approximately 10 per cent. to the Offer Price. The company believes that the investment by Investor is a milestone in their corporate development and an endorsement of their Group. Investor has given an undertaking not to dispose of or transfer any part of its  respective shareholding for a period of 6 months commencing from the date of their admission to the Official List of the SGX-ST. Mr Khor Peng Soon, a nominee of Investor, was appointed as OSIM non-executive Director in June 2000. Ethics Ethics are common believes on whats right or wrong and good or bad based on individuals values and morals, plus a behaviours social context. Business ethics definition is ‘a normative undertaking, seeks to provide ethical insight and guidance to individuals in business, businesses as organizations, and to society. Although there is an overlap between corporate social responsibility and business ethics, they still can be distinguishing. Corporate social responsibility is about responsibility to all stakeholders and not just shareholders where as ethics is about morally correct behaviour. Not many business organisations directors will deny the essentialness of good, trusting relationships with customers, employees, suppliers and the community. All these are actually the elements of success that a company should rely on. Ethics in business is a very prominent issue nowadays especially in this high competitive business world. Organizations usually have a set of ethical as well as o perational or business values which they wished to see in operating their business. These values guide ideas of acceptable, desirable and responsible behavior, above and beyond compliance with laws and regulations. Ethics is formulated to enhance the standard of corporate governance and corporate behaviour. One should be ethical for motivation, good behaviour usually bring a reward. Think about it, if it were always in ones interest to be good, there would be no need for ethics. One can simply act selfishly and forget about obligation. People invented ethics precisely because it does not always coincide with self interest. Owners, employees, suppliers and customers were expected to have a good behaviour in their work place giving that issues of ethics will affect the business. Starting from the individual ethics, it is important since everyone has their own responsibilities in their work place. The very least a person can do is to be honest about what they do each day. Bribery should not be tolerated. There is so much poverty, so much hunger across the world. Greed for revenue and profits can only transform our world into an animal kingdom. Top management level of the company should have first practice good ethics themselves in order to show a good example to the employees and lead them to become more productive and efficient. Behaviour toward the employees, top management level of the company should practice fair policies such as adequate amount of time given to the employee to be notified if the company intend to conduct layoff exercise within the company and affected parties should be compensated accordingly. Other than that, the company is responsible for providing conducive environment which is clean and save for its employee to work in too. Employee salaries should be paid according to agreed amount based on their working hours and job classification. Privacy of employees must be respected too. Based on the information we gathered through our interview with OSIM, their company do have ethics practices. One of the examples is, employees who were stationed out of town for training were provided with decent accommodation. Every single employee has equal chances of being promoted. Outlet supervisors must also possess high accountability and responsibility in performing duties, without abusing power and position for self-gain or other interested parties. Employees are expected to always endeavour to improve knowledge, creativity and innovation as well as team spirit. Those who are in the sales position are required to be self-motivated to achieve great sales like theres no limit to it. Proper basic personal grooming and dress in clean, smart and decent clothing at work is a must and its considered basic manners for especially for those in sales  position working at the outlets. Strict basic grooming is required to reflect the professionalism of the employee. Furthermore, OSIM emphasised a lot on professionalism among its employees. Employees must always carry out duties efficiently, effectively and productively in order to produce excellent service. The managers are very strict on the employee, they must always on good behaviour and punctuality. The company will always provide in-house training for their employees. In addition, the company sales force undergoes trainings like product training, salesmanship training and on-the-job training. Other than that, OSIM organise talks by health-care professionals in their corporate headquarters for their sales staff. Periodically, they will also send senior management staff overseas to attend seminars and exhibitions. Therefore, employees are expected to improve knowledge and skills to produce efficient, prompt and accurate service as well as to possess characteristics of creativity, innovation, motivation and competitiveness This show that the company practices good ethics as their provide and g ive chances for them equip themselves. The product of OSIM International Ltd complies with Safety and Quality Standards of International Certification Boards. The company does not compromise its products quality lightly, and this is a good business ethics practice. OSIM have the quality controls namely product quality assurance for its products and service quality assurance to ensure the staff deliver their best. Last but not least, the company take honesty into account very seriously. No one in the company should leak out the companys private and confidential information such as internal finance reports, marketing strategies and etcetera. Disciplinary action will be taken against those who leak out the information might face dismissal from the company. In conclusion, every business organisation has strict ethics to follow. The field and practice of business ethics is now well established. Often times senior individuals were hired in large companies and other organisations with dedicated teams to monitor that ethical standard and corporate responsibility (CR) commitments are understood and advocated. These commitments will be driven both by a set of ethical and business values set by the organisation itself, and by relevant legal and regulatory requirements that determine what acceptable conduct is. It is important to establish a standard or ethics of competence for corporate accountability which includes standards of professionalism and trustworthiness in order to uphold good corporate integrity. The experience within the country like Malaysia has exposed a critical need for the formulation of corporate accountability standards in order to establish an ethical corporate environment. It also ensures Malaysia is on the right track in turning into a first world country. Companies who are truly committed to uphold ethical conduct were found to be consistently outperforming companies who do not display ethical conduct according to research done by Does Business Ethics Pay? by The Institute of Business Ethics (IBE). If you have integrity, nothing else matters. If you dont have integrity, nothing else matters. Alan K. Simpson INFORMATION TECHNOLOGY USED â€Å"Information technology (IT) by definition is the acquisition, processing, storage and dissemination of vocal, pictorial, textual and numerical information by a microelectronics-based combination of computing and telecommunications†. More recently it is the use of the computers and IT to improve the efficiency and competitiveness of businesses that has led to technological change. Due to technological changes is so rapid, there are important implications for businesses. A business can be affected by the following technological change in production, the provision of services and in the office IT act as an effective tool to aid businesses gain and make the best use of knowledge. Some of the systems can be very tedious to set up and time-consuming to maintain. About two decades ago, most businesses agreed that effective IT strategies needed to be embedded within the business strategy. Business executives needed to possess those IT strategies as well as the business strategie s in order to implement those business strategies successfully. Undeniably, IT has become an increasingly important business tool from small to big organisations, it is important for businesses to ensure that their business gets the most out of any system it introduces. In order to achieve this, you need to make sure that the IT system chosen supports the business and adds value to it. Databases organise information for easy access, managed and updated. For example, a business might have a database of customers storing their contact information, their orders and preferences. The database is one of the cornerstones of information technology, and its ability to organise, process and manage information in a structured and controlled manner is the key to many areas of modern business efficiency. As a business, the more we understand about our customers, suppliers and competitors, the better. Hence, the gathering, storing and processing of informationusing databases cangive businessesa distinct advantage. The advantages are such as cutting down the amount of time spent managing data. Allowing businesses personnel the ability to analyse data in a many of ways. It is also a way of promoting a disciplined approach to data management. In addition, databases technology turns different information into a valuable resource and improving the quality and consistency of informati on. Value of information in line with maintenance and production cost. Most companies produce information on demand to place a value to it. E-commerce is the ability of businesses to trade with the world via websites. With E-commerce, businesses are able to market and create awareness on their products a larger group of audience and business is now open 24 hours every day. This has created new opportunities for businesses that trade locally and may not trade internationally before to now expand the size of their market to worldwide. Amazon.com is one example of e-commerce as a worldwide book and CD sellers. Consumers can also make comparison on the products and search for best deals online. It allows entrepreneurs and or even individuals to sell directly to consumers. This is the opposite of conventional ways of selling at retail outlets. In other words, business transactions are now taking place online too. OSIM Directors believe that e-commerce is emerging as a very important marketing and distribution channel for businesses although the extent of the impact of e-commerce cannot be conclusively known today. OSIM have t he intention of tapping into the huge potential of e-commerce and other health-care retailers may also follow suit. Smartphone with internet access enabled and personal computers featured with office applications with office applications, save businesses time and travelling cost by enabling employees, customers, and suppliers to communicate from any location. This gives much convenience for the on-site and off-site employee to communication with each other. However, effective communication is very essential to most IT and e-commerce systems. Most of these technologies are invented to make communication between buyers and sellers faster and more reliable. On top of that, Computers can be used to process, analyse and store vast amounts of data to give the business more quality information. The Internet can also be useful for various purposes. One of it is to make business sales message to be send out to customers especially potential ones. To get sales message out to customers and potential customers, marketing by email and on the internet offers speed and cost benefits over traditional mail marketing. Company resources are put into better use as chances of reaching out potential customers are much greater. Other types of online marketing such as social media like Facebook also provide a cost-effective avenue for businesses in reaching customers. OSIM has registered their own website ‘‘www.osim.com to market themselves on the Internet to let more people know about the company and its products. It is important for a company to have a website especially for developing new products, offering new services and reaching new clients. Todays information age has leaded many people to use internet to search information and others. People can access to any website with just a few clicks. Although setting up a website might be costly, it is offset by reaching a large pool of potential customers and providing necessary information for existing customers too. OSIM is making use of the popular Facebook as a tool for them to promote their products and provide brief information and latest happenings in regard to their road shows. Job recruitment advertisement is also in their website, this will save the companys cost in advertising in other means such as the newspaper. Consumers can also sign up for the mailing list to receive spe cial offers, promotions and well-being tips from OSIM. Last but not least, OSIM made us of IT to provide its customers order tracking if they are not sure if their package has been delivered .The order tracking service will help you track it down. In conclusion, technological change can bring many benefits to a business. It reduces running costs, improve productivity, improved competitiveness, improved quality of service (e.g. speed of service) and reduce resources wastage. For companies who have yet to use IT to run their businesses should really consider it. Technology and business go hand in hand. Hence, technology is compulsory for business. 4P ANALYSIS DIAGRAM 1: The Marketing Mix Marketing mix is one of the most important aspects in marketing. The important of marketing mix are usually categories into four parts which are product, price, place, and promotion. The main purpose of this four Ps marketing is to help the company to achieving their target market. Customers are not the components of the marketing mix. However, the customer is the target of all the companys marketing. Product can be usually classified under two parts that is consumer product and producer products. Consumer product normally purchased for individuals used and these products are divided into three more categories that is convenience product, shopping product and specialty product. Secondly, the producer product, this product is purchased to use in running businesses. Beside that, physical of the product also become the main point to attract the customers for example the packaging and size of the product. Price is the price level that business wants to sell their product to consumer. There are many parts need to be consider first before the product were decides to be sell. The considerations such as objective of the business, the degree of competitor in the industry, channel of distribution and the business image. Furthermore, there are some strategies that can help a business in order to arrive at a selling of their product such as cost-plus pricing, mark-up pricing, predatory pricing, skimming pricing, penetration pricing, prestige pricing and demand-orientated pricing. Place is where the product put on the target market. This place refers to those points that are stores and the retail outlets where the product should be easily accessible by the customer. Next, is to the channel of distribution means the business uses to get their product from factory and make it available to consumers. Wholesaler, retailer and Distribution Company are example for channel of distribution. Promotion is the method of the company introducing and selling products and its one of the ways to attract consumers aware of their product. There are various ways of promotion such as advertising, personal selling, sales promotions, branding and packaging, direct email and loss leaders. Promotion is important of communication between the product and the customer in order to increase the sales. In conclusion, a marketing mix involves four Ps. In another word, the four Ps entire are related to each other in reaching target market. PRODUCT OSIM is a company that sells healthy lifestyle product. There are various type of health product that they sells such as massage chair, foot massagers, head massagers, back massagers, eye massagers, soothing gel pads, slim belts, pedometer, blood pressure monitor, personal hygiene and water purifiers. These products are help to maintain health and can give relaxing to the people. The latest product that OSIM launched is uDivine massage chair. The uDivine was designed by Japanese Master, Sato Tsuyoshi and he is expert of Japanese Chiropractic Massage. The uDivine is the world first Human-3D massage chair and this massage chair are combined with strategically position system airbags, realistic and human contour based, delivering the most humanized, pleasurable and effective full body massage. uDivine have multi-sensory pleasures from head to toe. The design of this massage chair are intelligent design with plenty to admire and it give more living space, seamless navigation, stereo sound build-in speakers, supreme comfort and family-friendly safety function. OSIM Company makes a consideration to the number of stage in development of new product. The first stage is the generation of ideas. The company thinks future whether the product that they create meet the objective of the business or not. Furthermore, they also make a question will the product contribute to the continued growth of their business and does the business have the spare capacity to produce the product. Secondly, is testing the new concept. OSIM want to know is there a sufficient market for the new product. This stage of the product development  process will involve carrying out extensive primary market research to test consumers reaction to the suggested product. Next, analyzing the cost or revenues. Based on cost of production, they will set the reasonable price of product to be selling. OSIM also caring of what will be the profitability of the new product and how many units of the product they want to produce. Furthermore, they make a considered of developing a prototype. The design, materials, quality and safety of the product will become paramount. A prototype of the product will be developed using the detail that the market research indicated that consumer wanted. It is essential to ensure that this stage of the development process is detailed ad extensive, since to make alterations and modification at a later date will be extremely expensive and time-consuming. Lastly, the goal of the company for their product is to make the customer easy to recognize its brand and provide customer satisfaction. If the product does not fit the customer needs or meet the standard, the company accepts the criticism and modifies their products until it is fulfilling the needs of their customer. PRICE OSIM (is one of the high-end brands that sells health-care product in the market. It stands by its own name, image, quality and safety. The good in pricing strategy of the company will affect the quantity of sell and the profit-margin received per unit. In order to achieve at selling price for its product, there are some method that can be use which is cost-plus pricing, mark-up pricing, predatory pricing, skimming pricing, penetration pricing, prestige pricing, demand-oriented pricing and competition-oriented pricing. The first procedure for setting price is to determine the objectives of pricing. Earning a profit is the main objective. OSIM Company has three strategies in setting the price of their product. OSIM used cost-plus pricing, where the total cost of producing each unit of product is calculated. After that, the percentage profit is added to this unit cost to arrive at the selling price. Next is skimming pricing, all of their products are innovative and high technology product. So the strategies for these products usually set at the high price because it required high cost to produce the product and it design to create an up-market. Nonetheless, another pricing strategy of OSIM Company is competition-oriented pricing. Competition-oriented pricing is the strategies to set a price for a product with comparison with the competitor. Some product of OSIM were pricing based on the price charge by the competitors. In conclusion, setting a price is not an easy job, it need certain method to set the product price. For the beginning, a listing price, varieties of discount and allowance should include when setting a price. PLACE MAP 1: MAP 2: OSIM has chosen the right place for selling their products. In Map 1 shown one of the places which OSIM outlet located, that is in Bintang Mega Mall, Miri, Sarawak. Our group got to visit this outlet to conduct interview about OSIM for this team project. Normally in business, without a good place to promote the company product will make harder to get successful in target market even the product have a reasonable price. In other words, to reach the target market, positioning is one of the important steps for placing. The location of the product should be easier for customer to purchases the product. If the customer hard to get the product, they might give advantage to other companies which they can get it easily. However, every customer has different needs with aspect of time and place. In order to attract more customers, the location of the product should fulfill the customers requirement. The company also can offer a delivery service in order to make

After Great Pain, A Formal Feeling Comes-- :: essays research papers

Elements of despair evident from the inner workings of Emily Dickinson are present in her poem, â€Å"After Great Pain, A Formal Feeling Comes--.† Emily Dickinson led a difficult life which left her alone. These feelings of sorrow and isolation have produced works by Dickinson which question human existence and thought. Such works include the theme of despair which is inextricably related to spiritual strivings and misgivings. They lead inevitably to her thematic concern with man’s knowledge of death and his dream of immortality, directly relevant to â€Å"After Great Pain, A Formal Feeling Comes--.†In this poem, Emily Dickinson renders the extinction of consciousness by pain in terms of a funeral. By paraphrasing the first stanza,After great pain, a formal feeling comes--The Nerves sits ceremonious, like Tombs--The stiff Heart, questions was it He, that bore,And Yesterday, or Centuries before?The reader perceives the first of three stages of a funeral ceremony, the formal service. After the onset of suffering through death, the presence of finality through a funeral rises. The second stanza brings with it the second stage of the ceremony, carrying off the casket by pallbearers.The Feet, mechanical, go round--A wooden wayOf Ground, or Air, or Ought--Regardless grown,A Quartz contentment, like a stone--The feet of the pallbearers work rhythmically and mechanically, performing their duty. The final stanza includes the final stage of a funeral,the burial.This is the Hour of Lead--Remembered, if outlived,As Freezing persons, recollect the Snow--First--Chill--then Stupor--then the letting go-- The reader notes that this is the time of finality, and of parting with the deceased. It is also a time of final recollections, and of healing.In an interpretation of this poem, Dickinson is neither speaking of the persona, or the funeral ritual, but instead of the state of mind at death. This perception includes the premise of one who has lost all sense of identity. The various parts of the anatomy noted in the poem, such as the nerves, heart, and feet, are no longer part of one central being,but now moving through the acts of a meaningless ceremony. In essence, they are lifeless forms enacted in a trance. As the idea of a funeral ceremony subsides, the once living body’s form emerges. The â€Å"formal feeling† that comes after a great pain is actually no pain at all, but instead the loss of form, time, and space. Throughout â€Å"After Great Pain, A Formal Feeling Comes--†, Dickinson uses many forms of connotation, such as imagery, symbolism, and irony.

The Process of Writing: Composing through Critical Thinking, by Roberta

Sally caught the ball. The long-haired, athletic Sally gathered up all her strength and stretched, like Stretch Arm Strong, to grab that ball right out of the sky above. Which one sounds better? Which one would you rather have in your paragraph? With some simple things to keep in mind, you too can write better. The book entitled, The Process of Writing: Composing through Critical Thinking, by Roberta Allen and Marcia Mascolini, taught you everything from thinking before you write to putting things together, all the way to how to prepare specific forms of essays. It's definitely something you should read before even thinking about another paper. First of all, before you can write and actual paper, you must first go through certain steps in order to prepare the essay, and then when the time comes you can write your essay with ease and add detail. When you have a clear head you can write so much easier, although it is hard to obtain that mind set. Getting your thought down on paper without worrying about the perfection and detail helps the whole writing process and analysis. The first thing to do before even starting to brainstorm is to figure out whom your audience is, who are you aiming the paper to? You need to make your message meaningful to your audience, and make sure you think about what the audience needs, expectations, knowledge, and attitudes towards your subject are. Anticipate their questions and how they will respond to your answers. Some key ideas to think about when assessing your audience are to think of the primary and secondary readers are. Then what do they already know about your subject, and what c haracteristics about your audience will affect how the paper will look? Then think about what i... ... memos, shows you how to write proposals and progress reports, and how to document secondary sources. In conclusion, this book was amazingly informative and very helpful. It is definitely something that every student should read before writing another paper. It lays out the dos and don'ts of the writing process; it is great way to improve your technique. This book went all the way from showing you exactly how to write certain types of papers, such as long messages and memos all the way to compare and contrast papers, to showing you how to write in detail with all papers. This book is definitely something that I would recommend to future students. Especially in business classes, or any writing classes for that matter. Writing is a huge part of communication, and this book helped with the fundamentals that many people lack but are essential in the long run.

Best Buy Analysis

Best Buy Context Analysis Best Buy Co. , Inc. is a specialty retailer of consumer electronics in the United States, accounting for 19% of the market. It also operates in Mexico, Canada, China, Turkey and the United Kingdom. The company's subsidiaries include Geek Squad, Magnolia Audio Video, Pacific Sales, and in Canada operates under both the Best Buy and Future Shop label (Dual Branding). Together these operate more than 1,150 stores in the United States, Puerto Rico, Canada, China, Mexico, and Turkey.In addition, the company has rolled out over 100 Best Buy Express Automated Retail stores or â€Å"ZoomShops†, operated by Zoom Systems, in airports and malls around the U. S. The company's corporate headquarters are located in Richfield, Minnesota. Best Buy was named â€Å"Company of the Year† by Forbes magazine in 2004, â€Å"Specialty Retailer of the Decade† by Discount Store News in 2001, ranked in the Top 10 of â€Å"America's Most Generous Corporations† by Forbes magazine in 2005, and made Fortune magazine's List of Most Admired Companies in 2006.On March 9, 2009, Best Buy became the primary electronics retail store (online and bricks and mortar) in the eastern United States, after smaller rival Circuit City went out of business. Fry's Electronics remains a major competitor in the western United States. Many locations feature in-store pickup, which can be arranged through the company's website. Climate Factors Political * Best Buy is engaged in various activities to promote the promotion of candidates and political organizations. The company complies with all the laws related to the political contributions and strives to contribute to the  parties that are interested in the well being of their industry (Best Buy, 2009). Economic * The economic slowdown has no doubt affected the business operations of Bust Buy Co. and they are facing consumer related challenges at every point in the market. * Due to these economic conditions, i n 2008, Best Buy Co. asked its employee’s to separate from the company on voluntary basis (ecoustics, 2008).This strategy allowed the company to settle down in the market to some extent. * Corporate partnership with CPW has helped the company to perform better in the adverse conditions of the economy and markets Social * Best Buy is engaged in effective social and community related initiatives. * It has developed Children’s Foundation that aims to support the local communities via its grant making programs. * It took an initiative to give power to teens to improve their relationship and educational status at school and for them to engage in their communities. The company gives grants and store donations to promote education. * Has partnered up with foundations like Admission Possible, AFI Screen Nation, America Scores, American Red Cross Society, Ashoka’s Youth Venture, Boys and Girls Clubs of America, among others. Technological * The company is highly equipped with the latest gadgets and the technology it requires to facilitate its customer base. * They are also using technologies like click stream on the websites to keep the anonymous track of their visitor’s preferences and likes.This technology helps them to develop a better, more secure shopping experience and helps Best Buy to understand how visitors use their website. Environmental * Best Buy launched a program called Greener together to increase the energy efficiency in its products and to reduce the level of waste  by using recyclable packaging and disposing system. * The company also offers free recycling of gadgets large and small. Bust Buy S. W. O. T. Analysis Strength * Consumers have a positive view of Best Buy as opposed to competitors * Strong market presence and wide consumer base provides competitive dvantage. * Loyalty programs – â€Å"Reward Zone† * Acquisitions like Future Shops, Geek Squad, Napster, and Jiangsu Five Star * Knowledgeable Staff W eaknesses * Private Brand recalls * Constrained credit availability Opportunities * Expanding presence in China, Mexico, Europe, Canada, UK, and Turkey. * Private brand potential * Growing online sales * Circuit City’s demise has freed up some of the market * Dual branding in Canada and China Threats * Economic slowdown * Intense competition * Political issues between U. S. and China * Quality issues with Chinese exporters.

Malaysian Financial Reporting Standard

Malayan Financial Reporting Standards 132 WTK Company Harmonizing to MFRS 132, the statements of fiscal place of WTK Company divide into fiscal plus, fiscal liability, and fiscal equity. In the statements of fiscal place of WTK Company besides divide into group and company. WTK Company’s fiscal assets have non-currents assets and current assets. In non-current assets, there are decently, works and equipment, prepaid land rental payments, investing belongingss, and others. For the group, in 1.1.2011, the sum of non-current assets is RM 1020829000 which increased to RM 1099123000 in twelvemonth terminal of 2011. In twelvemonth terminal of 2012, the non-current assets increased once more to RM 141151000. This show that WTK Company’s non-current assets grow from 2011 to 2012. Whereas in company portion, the sum of non-current assets in 1.1.2011 is RM 433458000 and travel up to RM 434816000 in twelvemonth terminal of 2011. In 2012, the non-current assets increase once more to RM 438215000. The current assets are stock lists, tr ade and other receivables, other current assets and others. The current assets of WTK Company, in group portion, in 1.1.2011, the sum is RM 558683000 so add up to RM 588906000. In 2012, the sum of current assets is RM 551048000. In the company portion, the current assets in 1.1.2011 are RM 45304000 grows up to RM 59270000. In 2012, the current assets sum is increase to RM 63501000. Hence, the group portion of entire sum of assets is RM 1692199000 whereas in the company portion of entire sum of assets is RM 501716000. WTK Company has fiscal liability and fiscal equity. In fiscal liability, there are non-current liabilities and current liabilities. In group portion, the sum of current liabilities in 1.1.2011 is RM 313731000 which increased to RM 310156000 in twelvemonth terminal 2011. In 2012, the sum of current liabilities additions once more to RM 242404000. In company portion, the sum of current liabilities in 1.1.2011 is RM 51892000 and lessening to RM 45407000 in twelvemonth terminal 2011. In 2012, the sum of current liabilities drops once more to RM 45070000. The sum of net current asserts/liabilities in group portion in 2012 are RM 30644000 whereas in company portion 2012, the sum of net current asserts/liabilities are RM 18431000. The non-current liabilities in group portion 1.1.2011 are RM 214236000 and increase to RM 1189560000. In 2012, the sum encouragement once more to RM 1220240000. In company portion, the non-current liabilities in 1.1.2011 are RM 4265832000 and hike up to RM 4486410 00. In 2012, the non-current liabilities are RM 456608000. After add with non-controlling involvement, RM 15319000, the entire equity is RM 1235559000 in 2012 group portion. In group portion 2012, the entire equity and liabilities are RM 1693199000 whereas in company portion 2012, the entire equity and liabilities are RM 501716000. The chief rule of MFRS 132 is a fiscal instrument that is non an plus should be confidential as either a fiscal liability or an equity instrument harmonizing to the substance of the contract, but non its official signifier. The determination to make should be at the clip instrument is chiefly known. Fiscal plus and fiscal liability should be do up for and the net sum reported when, and merely when, an entity has a officially enforceable right to countervail the sums and intends either to unclutter up on a net footing, or to acknowledge the plus and settle the liability at the same time. Equity instrument is contract that evidences a residuary involvement in the assets of an entity after subtracting all its liabilities. The statement of alterations in equity will uncover all constituents of equity demoing in item the gap balance, addition and diminution and the shutting balance. Equity comprises portion capital and militias. Additions and lessenings to retained net income non disclosed in the other comprehensive income. Statements of alterations in equity of WTK Company besides divide into group and company. In twelvemonth terminal of 2012, the group of statements of alterations in equity, the entire equity is RM 1235559000 whereas in twelvemonth terminal of 2011 is RM 1204973000. In twelvemonth terminal of 2012, entire equity attributable to the proprietors of the company is RM 1220240000 whereas in twelvemonth terminal of 2011, entire equity attributable to the proprietors of the company is RM 1189560000. The portions capital, portions premium, and exchequer portions are RM 219007000, RM 45708000, and negative RM 7570000 severally in twelvemonth terminal of 2011. In twelvemonth terminal of 2012, the portions capital and portions premium are the same as in 2011. The exchequer portions are negative RM 8062000. The maintained net incomes in 2011 are RM 931358000 whereas in 2012, the maintained net incomes are RM 962176000. In 2011, entire other militias, foreign currency interlingual rendition modest y, just value accommodation modesty, and non-controlling involvements are RM1057000, RM 685000, RM372000, and RM 15413000 severally. Entire other militias, foreign currency interlingual rendition modesty, just value accommodation, and non-controlling involvements are RM 1411000, RM 1299000, RM 112000, and RM 15319000 severally in 2012. In company portion, the entire equity in 2011 is RM 448641000 whereas the entire equity is RM 456608000 in 2012. The portions capital, portions premium, and exchequer portions in 2011 are RM 209007000, RM 45708000, and negative RM 7570000. In 2012, the portions capital and portions premium are the same as in 2011. The exchequer portions are negative RM8062000. The maintained net incomes in 2011 are RM 190579000 whereas in 2012 are RM 199445000. Entire other militias, capital modesty, and just value accommodation are RM 917000, RM 400000, and RM 517000 severally in 2011. In 2012, entire other militias, capital modesty, and just value accommodation modesty are RM 510000, RM 400000, and RM 110000 severally. Additions such as reappraisal excess and adjust in just value of fiscal assets available for sale are recognized in other comprehensive income and disclosed discretely as militias. Revaluation excess on depreciable non-current plus is known in other comprehensive income and accredited to the reappraisal modesty. The depreciation charge wining to the just value accommodation of the plus will be higher, and an sum equal to the extra depreciation is to be transferred from the reappraisal modesty to retained net incomes. If the plus were to be sold before it was to the full depreciated, the staying balance on the reappraisal for that punctilious plus is besides transferred to retained net incomes. Interest, dividends, additions and losingss associating to an instrument classified as liability should be reported in the income statement. This means that dividends payments on preferable portions classified as liabilities are treated as disbursals. On the other custodies, distributions such as dividends to owner of a fiscal instrument classified as equity should be charge straight aligned with equity. The outgo of an entity’s ain equity instrument that is has required cherished portions is deducted from equity. Derive or loss is non recognized on the purchase, sale, issue or revocation of exchequer portions.