The United Nations And the European Union Essay

The United Nations And the European Union - Essay Example This exposition pronounces that the productivity of EU’s counter-fear mongering tasks is likewise profoundly flawed. For the most part, the EU doesn’t bolster the US idea of a ‘war on terror’ and will in general condemn the US approach as profoundly military driven and overactive. The EU has embraced delicate methodology of authorizations and political weight. The European governments are profoundly stressed over the outcome of their enemy of psychological oppression approaches on their Muslim populace which comprises around 16 to 21 million of in general EU’s populace. This paper makes an end that both the UN and EU have assumed a vital job in peacekeeping procedure on a worldwide and local level. The finish of cold war is set apart as the change time frame for both the associations regarding their peacekeeping activities and international strategies. The rise of worldwide psychological warfare, developing intrastate clashes, rising atomic expansion, change of worldwide political framework from unipolarity to multipolarity as of late, globalization, and developing monetary disparity are a portion of the significant basic weights which activated advancements in both the foundations. Notwithstanding extreme reorganization, the UN and EU have noteworthy inadequacies in their structure and imperfections in their arrangements. The adequacy of their peacekeeping activities is fairly constrained. So as to protect aggregate security and worldwide harmony, it is vital for both these significant associations to change their arrangements and receive compellin g measures to overcome present imperfections in their utilitarian structure.

A Separate Peace Essay Example for Free

A Separate Peace Essay It is critical to go up against the real world, regardless of how cruel it is. Individuals will consistently confront troublesome circumstances, however maintaining a strategic distance from them is regularly more hazardous than the circumstance itself. In his novel, A Separate Peace, Knowles investigates what can happen when an individual or even a foundation attempts to maintain a strategic distance from agonizing conditions. In the story, Gene, the hero, and his companions are understudies at the Devon all inclusive school; and the alarming issues they face are wars, the outside, World War II, and the private clashes that frequently emerge between dear companions. Knowles utilizes the theme of the change of Devon, Finny, and Gene to show the significance of going up against head-on the wars inside and around them. Devon all inclusive school shields Gene and his cohorts from the hardships of World War II. Gene’s class, the â€Å"Upper Middlers,† are unreasonably youthful for the draft. This makes the instructors at Devon consider them to be the last proof of â€Å"the life the war was being battled to preserve† (29). The instructors are hesitant to open the young men to the dread of war thus they conceal it from them. While all through the nation, others take an interest in the war exertion, Gene and his colleagues stay separated and invest their energy â€Å"calmly perusing Virgil† (24). As a result of this partition, the war turns out to be â€Å"completely unreal† (24) to the Upper Middlers. The whole world gives off an impression of being beating in the change of the war, however Devon attempts to continue as before, protecting the young men from its hardships. Lamentably, when the impacts of the war definitely come to Devon, its endeavors at evasion bring about a negative change with unpleasant and unintended outcomes. In its endeavors to deny the war’s presence, Devon changes from ideal and loose in the Summer Session to unbending and solid in the Winter Session. In the mid year at Devon, the young men mess around on the â€Å"healthy green turf brushed with dew† to the quieting hints of â€Å"cricket clamors and the flying creature cries of dusk† (24). Such symbolism causes Devon to appear to be a quiet desert spring for the Upper Middlers. In any case, this casual environment of the Summer Session closes with Finny’s tumble from the tree at Devon River. Hopping from the tree was an action initially intended to plan troopers for war and Finny’s injury from it speaks to the boys’ first involvement in the agony that war brings. To Devon, Finny’s fall demonstrates that the casual environment of the Summer Session couldn't shield the young men from the truth of war. Subsequently, Devon dismisses the joyful condition of the Summer Session and changes into a severe school where â€Å"continuity is stressed† (73) in the Winter Session. This change demonstrates negative as prove by Knowles distinct change in his depiction of the Winter Session. For instance, while in the Summer Session the young men openly meandered the â€Å"healthy green turf† of Devon’s fields, they swarm into the dim â€Å"Butt Room† a smoking room that Gene analyzes to a â€Å"dirty prison in the guts of the dormitory† (88). Where once the young men played in lovely fields, they are presently kept right up front, dim rooms. Quality further orders the change as negative by promptly commenting that â€Å"peace [has] abandoned Devon† (72) when he returns for the Winter Session. In endeavoring to dodge the impacts of the war, Devon forfeits its status as an asylum for the young men. At the point when the truth that the world is at war definitely strikes Devon, its change makes it less ready to manage the impacts of the war. Quality thinks about the relentless appearance of the war to the snow that covers the school grounds. He calls the snowflakes â€Å"invaders† that spread the â€Å"carefully pruned greenery circumscribing the crosswalks† and compares them to the â€Å"invasion of the war on the school† (93). In making this correlation, Gene appears to show that similarly as Devon’s â€Å"carefully pruned shrubbery† can't get away from the snowfall, its organized environment can't get away from the war. Truth be told, it is that organized environment that causes the war to appear to be even more appealing to the very young men Devon attempted so frantically to ensure. Speaking to this is the Upper Middlers’ choice to clear snow from train tracks intended to ship troops. This is their first genuine commitment to the war exertion and necessitates that they travel away from Devon, representing their craving to leave their school and take part in the war exertion. As they work, the young men see a train vehicle of troopers whom they see as â€Å"elite† in contrast with their â€Å"drab ranks† (101). Straightforwardly subsequent to seeing the soldiers, all they young men can talk about is the â€Å"futility of Devon and how [they] could never have war stories to tell [their] grandchildren† (102). The young men see Devon’s exacting constant air as lacking in the midst of the change of the war. Thus, the Upper Middlers gradually dismiss Devon, leaving clubs, leaving the school to enroll in the war, and losing their scholastic energy. They loathe Devon for keeping them from the war and remain everlastingly far off from it. Quality displays this separation when he portrays Devon subsequent to graduating. Quality considers Devon a â€Å"hard and shiny† (11) historical center; he feels no association with it. He at long last reasons that â€Å"The more things remain the equivalent, the more they change after all† (14). In attempting to stay immaculate by the war, Devon changed to a school that pushed its understudies to the very war it attempted to keep away from. Like Devon, Finny doesn't acknowledge the hardships or presence of war in his life. All through the story, Finny grasps the celebrated parts of war, however will not acknowledge its monstrosities. For instance, Finny wears his pink shirt to commend the Americans besieging of Central Europe. Be that as it may, when he understands that the besieging murdered ladies and youngsters, he discloses to Gene that he doesn’t think the bombarding occurred. He wouldn't like to accept that guiltless individuals are frequently setbacks of war. In the long run, Finny concludes that the war can't exist since it causes an excessive amount of misery. Additionally, Finny calls Gene his â€Å"best pal† (48) and transparently shows his fondness for him. In any case, when Gene admits to intentionally jerking him from the appendage out of envy, Finny will not tune in. He can't acknowledge that a companion could turn into a foe. In the long run, Finny’s disavowal of the contentions throughout his life lead to a negative change. In attempting to hold his dismissal of the war, Finny changes from a sure, athletic pioneer into an upset invalid. In the late spring, Finny exceeds expectations, turning into a characteristic chief of the young men and effectively prevailing upon educators. Finny is additionally truly amazing as confirm by Gene’s portrayal of him playing in the Devon River. Quality says that Finny is in â€Å"exaltation,† with shining skin and muscles â€Å"aligned in perfection† (34). In this portrayal, Finny appears to be a perfect, nearly God like figure, totally in charge and certain. Finny’s injury toward the finish of Summer Session, be that as it may, signals a dull change. Quality shakes the appendage Finny is remaining on while going to bounce off the tree at Devon River and Finny falls and breaks his leg. Since Gene intentionally jerked Finny out of a tree used to set up the seniors for war, Finny’s fall and ensuing injury represents a constrained encounter with the potential agony of World War II and the war among Gene and himself. As opposed to working through the hardship and agony, Finny rejects his previous status as a competitor and pioneer and lets his physical issue characterize him as a confined invalid. Rather than utilizing his athletic capacities to conquer his physical issue, Finny appears to remain for all time debilitated. In spite of the fact that his leg mends and his cast turns out to be little to such an extent that a â€Å"ordinary individual could have overseen it with scarcely a limp noticeable† (157), Finny’s step is permanantely changed. His failure to recuperate totally from his physical issue represents his powerlessness to go up against and proceed onward from the contentions that caused it. Essentially, Finny loses his place as a pioneer among the Upper Middlers. When Finny comes back to Devon for the Winter Session, he finds that the war overwhelms the Upper Middlers’ discussions. Finny doesn't accept the war exists thus he segregates himself and quits investing as much energy with his companions. Where once he was a characteristic chief, he turns into an outsider to protect his mistrust in the war. Finny’s negative change makes him progressively helpless against the wars throughout his life. Toward the finish of the Winter Session, Brinker conducts a fake preliminary and convicts Gene of his job in Finny’s injury. Finny is again compelled to confront the truth of Gene’s envy. Moreover, during the preliminary, Finny addresses Leper just because after his arrival from the military. Leper’s craziness, prompted by the war, powers Finny to go up against its excruciating ramifications. In view of Finny’s change, he is considerably increasingly vulnerable to these suggestions. Representing this are the occasions following the counterfeit preliminary. After Brinker convicts Gene, Finny falls while attempting to flee. He re-breaks his leg, reviving the injury of the mid year and returning to the torment of the wars throughout his life. Where before the injury just disabled Finny, this time, Finny in the long run bites the dust from it. Similarly as his invalid state made him progressively powerless against re-harming his leg, Finny’s change in light of the war made him increasingly helpless against it. In contrast to Devon and Finny, Gene faces the truth of the war around him and his inward battle with Finny. While Gene appreciates the quiet environment of Devon in the Summer Session, he perceives its insufficiencies. Quality clarifies, â€Å"Perhaps only i knew Devon

Career Expert Needs To Carry Out A Reflective Paper

Career Expert Needs To Carry Out A Reflective PaperCritical reflection is one of the most important steps in crafting a successful career. As a professional in any industry, you will be required to carry out a myriad of tasks, each with its own set of benefits and disadvantages. These can be difficult to negotiate, particularly as they often require both time and effort on your part. A career expert needs to be able to tap into the practicalities of your work, in order to increase your overall effectiveness and efficiency.In order to make sure that you are actually doing this, it is essential to undertake a professional assessment of yourself. This will enable you to compare your performance to your ideal outcomes, to determine what areas you could improve on. If there are issues that are simply not feasible, it is highly likely that they will have a negative impact on your career and that they are indeed unimportant.A career is a rapidly evolving world, and thus requires constant pr eparation to maintain competitiveness in the marketplace. You will be expected to ensure that you are always improving your position and reputation. An excellent way to accomplish this is through reflective reflection. Through this technique, you will be able to examine your position and your strengths, and select which aspects of your work are essential, and which should be left in the dustbin.In order to get into this mindset, it is essential to focus on the areas in which you do well, and to emphasize them. By undertaking a career development task such as this, you will be able to secure your place within the industry. A career coach can help you evaluate how much of your career is actually designed for your abilities, and how much is based upon your individual strengths.Through reflective reflection, you will be able to identify and strengthen your strengths, and to highlight areas in which you need to improve. It is imperative that you carry out this process on a regular basis in order to ensure that you are achieving the best results possible. As a result, you will be able to decide which areas of your work require improvement, and thus which areas of the work load can be allocated to those areas.While an assessment of your strengths and weaknesses is essential, there are also some major benefits that you will derive from carrying out this task on a regular basis. Firstly, your professional appraisal of your skills will be closely monitored by your team. You will therefore be able to establish whether your skills and knowledge are being used effectively, and will have the opportunity to implement changes that are necessary.Your employers will also take note of your feedback, as it will be based upon observation of your behaviour, the manner in which you communicate with others, and the external influences which you are exposed to. Furthermore, you will be aware of any challenges that you may face within your own work. You will then be able to identify th ose areas in which you are at risk of suffering. You will be in a better position to plan appropriate responses.During a productive discussion of your strengths and weaknesses, you will be able to identify areas in which you can improve, and any areas in which you might be at risk of failure. As a result, you will be able to properly plan your career objectives, and you will be in a better position to boost your self-confidence and develop positive attitude.

Eat More Weigh Less By Dr. Dean Ornish - 961 Words

The diet book I choose was â€Å"Eat More Weigh Less† by Dr. Dean Ornish. This diet has no time frame, you can use this diet until you have met the desired weight. Most people don’t want to give up eating junk food, but maybe with this diet you can eat something healthy that tastes equally as satisfying. Also, these recipes will definitely keep someone feeling refreshed and satisfied. On page 106 of the book, Dr. Ornish gives his readers a sample week of foods. I thought this was a great way for people to experiment his diet without feeling like they have continue it until it’s â€Å"end date†. For Day 1 of the diet he suggests that for breakfast people trying the diet should eat cold cereal, nonfat yogurt, fresh berries, orange juice, and a warm beverage. For this meal, people obviously have to monitor the types of food that they will intake. Someone can eat cold cereal, however they can pick a cereal that contains large amounts of sugar. For this I would suggest that they choose organic foods for a better outcome. Continuing on for the day, at lunch he recommends having a stuffed baked potato, broccoli, potato, and chick-pea salad with lemon-tarragon dressing, a tossed green salad, and fresh fruit. This a loaded with carbohydrates, protein, and vitamins. Finally, he suggests eating bruschetta with sun dried tomatoes and capers, pasta with red peppe rs, greens, white beans, garlic, and lemon zest, grilled asparagus, with lemon, peppers, and caper vinaigrette, a tossed green salad,

Reflection - 1752 Words

During my placement at Project Booyah, I found the 500 hours both a challenging and rewarding experience. Throughout my experience new knowledge and skills were gained as well as insight into looking at issues from a different perspective, ability to identify personal values clashes with organisational values and developing my self-awareness of these issues through critical reflection in which I found invaluable to my practice. Each of these areas will be discussed in more detail below, before discussing areas I have identified for further development. My placement allowed me to trial a range of skills learned at University such as interpersonal skills; some more successfully than others. This placement enabled me to practise my†¦show more content†¦I was conscious not to use too much self-disclosure while keeping the focus on the client. I believe that this was a good decision as I could see the client appreciated someone understanding. Another example of resourcefulness was suggesting the use of either JCU campuses due to the lack of office space and technology. A task given was to canvas donations for a trivia night. This resulted in successful networking with other organisations although at the start I was apprehensive after bad encounter with a business owner. By the end of my placement I had secured some fantasitic prizes. This experience aided my networking skills and confidence as it can be quite daunting asking complete strangers for a donation and feel this has enabled my self-confidence to grow. My skills is cultural sensitivity were also practiced when engaging with clients from other cultural backgrounds while allowing me to develop and deepen my interpersonal skills, especially in rapport building. New knowledge was acquired whilst in placement. There were discussions with my task supervisor in which I was able to identify theories which underpin the organisation. I also took time to critique a theory used. I found it useful learning how case management works within the organisation andShow MoreRelatedReflection1650 Words   |  7 PagesIan-Bradley Tancred This essay analyses and describes what reflection is and how it supports your personal and professional learning. It elaborates upon how and why recognizing your strengths and weaknesses are important and how they can enhance lifelong learning. It describes what arguments and assertions are, what the differences are between them and which one is better. Debnath describes reflection as a means of self-examination to learn from knowledge and experiences which will help transformRead MoreReflection1479 Words   |  6 PagesReflections Both simple and complex reflections were used. A simple reflection used towards the beginning of the interview transpired into, â€Å"pretty active out doing a lot of things.† Alternatively, a complex reflection used when reflecting on Sarah’s feelings about what her friends think about her not socializing subsisted of, â€Å"it bothers you thinking about them, wondering about your intentions.† I used twice as many complex reflections as simple reflections. Unfortunately, I should have usedRead MoreReflection On The Word Reflection 701 Words   |  3 PagesFor me the word ‘reflection’ means taking time to really dig deep into my thoughts, to contemplate something meaningful and significant, to make a decision that often involves me and my future. It has a personal and emotional connection. Daudelin (1996) uses the word ‘reflection’ to encourage managers to create time to recognise the value of learning from past and current work s ituations (‘experience’) and to adapt this learning to new situations. I would prefer to choose the words ‘thought’ or ‘consideration’Read MoreReflection1218 Words   |  5 PagesReflection on your personal development Reflection is a major factor in developing self-awareness to improve services provided to everyone around me, this is to develop my own understanding in realising the good and bad made previously. Moving forward with a better understanding, as well as rectifying the mistake whilst recognizing the good points, (Horton-Deutsch and Sherwood, 2008). Working in a domiciliary setting and visiting vulnerable adults within their homes, I am constantly tryingRead Morereflection703 Words   |  3 Pageshelpful/ inspiring. Your completed template form and content should be a CRITICAL reflection of the paper/ chapter content but NOT merely summarize what you have read. TEMPLATE FOR REFLECTIONS ON EXPERIENCES DATE: PLACE: The experience 1. What experience are you reflecting on (class session, project group meeting, particular piece of reading, other)? 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This essay will identify and explain Johns (1994) model of reflection and explain what reflection is and why reflective practice is necessary and how it can be used. Schone (1983) recommended reflection on critical incidence as a valuable term, sited in Ghaye and Lillyman (1997) a critical incidentRead MoreReflection Essay1616 Words   |  7 Pagesintegral part of nursing. It will also demonstrate how reflection enabled me to make sense of and learn from this experience, as well as identify any further learning developments needed to improve my practice and achieve the level of competency needed for when I qualify as an assistant practitioner. While discussing the knowledge underpinning practice, evidence based literature will be reviewed to support my discussion and for the purpose of reflection the essay will be written in the first person. SpouseRead MoreReflection On Self Development Through Reflection1854 Words   |  8 Pagesthrough reflection is a key issue of education and learning (Kennison, 2012), where you learn through experience (Tashiro, Shimpuku, Naruse and Matsutani, 2013), learn to self-evaluate (Duffy, 2013), identify gaps in knowledge and detect where further training or study is required to improve practice (Olarerin, 2013). Ultimately reflection is thought to be constant learning from practice, thus refining knowledge and experiences and putting them into practice (Naidoo, 2013). Within my reflection examplesRead MoreReflection Essay781 Words   |  4 PagesI determined that I needed a new interest, something to keep my mind engaged and challenged. I enrolled in the Doctor of Business Administration (DBA) through the Columbia Southern University (CSU) just for fulfillment. This reflection assignment exercise proves to be the catalyst for my future college endeavors. The assignment to reflect on DBA program dreamed of taking steps towards realizing those ideas and course accomplishments right now. Due to time some course assignments, I will embrace,

Using Appropriate examples, discuss the Elitist and...

In this Essay, our main aim of discussion is to build a general understanding about how organisation sustainability researchers propose evaluating organisation sustainability and how the proposed models and frameworks changed over time. The analysis is carried out from the perspective of several aspects, focusing on the methods, tools and models proposed for organisation sustainability assessment, noting the organisation level of evaluation (the organisation level, a broader industry of value chain level, or a narrower product, service or process level). Two other aspects of the research were the definition of sustainability in the proposed models with regard to sustainability dimensions, and different empirical studies conducted using†¦show more content†¦Public administration is concerned with such questions as how law should be administered with equity, speed and without friction. It is the systematic execution of the will of the people which has been discovered, formula ted and expressed in the form of laws by the legislature. The assessment and rating of taxes, for instance, the hanging of criminal, the delivery of mails, the recruitment of army are all acts of public administration. Thus it may be said that public administration is the non-political machinery of the government carrying on its work for the welfare of the people according to the laws set up by the State. It is the permanent executive as distinguished from the political one. We must at this stage also be clear that public administration has to do with people and not with things. There is a school of thought which holds that in the future the tendency will be from the administration of persons towards the administration of things which does not carry any sense at all. Things may be arranged but ultimately it is the participation of the human element that matters. Things no doubt, are of great importance to the administrator who arranges them but they cannot be administered by him. Administration has to do with human beings for which it is meant. It is managed by human beings and it serves human beings. It is essentially a matter of social relationships. It must not also beShow MoreRelatedOrganisational Theory230255 Words   |  922 Pagesand Johnson have provided. They have done some sterling service in bringing together the very diverse strands of work that today qualify as constituting the subject of organisational theory. Whilst their writing is accessible and engaging, their approach is scholarly and serious. It is so easy for students (and indeed others who should know better) to trivialize this very problematic and challenging subject. This is not the case with the present book. This is a book that deserves to achieve a wide

Ethics Essential ICT Professionals

Question: Discuss about the Ethics Essential for ICT Professionals. Answer: Introduction This particular essay is prepared in view of analyzing ethical considerations in ICT organization for the professionals. The content of the essay is structured with identifying an article showing ethical essentiality for ICT professionals along with showing some major aspects. These aspects were considerably presented centering one single question as If you were sacked tomorrow, would you do damage on your way out of the organization? (Aynsley 2015). Now answer to this question show at what extent, ethical dilemma is present in ICT organization. Approximately 85% of the professionals agreed to damage way out of organization if they were terminated from service (Warren and Lucas 2016). Some situations and scenarios were included in the later paragraph to show some other instances of unethical incidents causing huge impact over customers. In the event that on ICT expert is taking after this ACS code of ethics, individual ought not permit any deceptive or improper utilization of innovat ion; they ought to block dishonest utilization of innovation comply with ACS code. Ethics essential for ICT professionals: Discussion and Analysis The primary question was raised in this newspaper article as If you were sacked tomorrow, would you do damage on your way out of the organization? This question was raised in system administration conference in US, several years before; in front of several delegates (Ferguson, Thornley and Gibb 2016). A source confirmed that 85% of the ICT professionals have staggering yes answer to the question. Most of the analysts have conveyed their view as this result of 85% positive opinion is quite unnatural. Additionally, ICT professionals have confirmed that they have recognized their obligations in ethical and responsible manner. Furthermore, there were countless instances of employees facing charges of corruption, guilty of theft, hacking, and other form of misconduct and offences (Al-Saggaf, Burmeister and Weckert 2016). In following few years duration, the senior ICT managers of New South Wales TAFE, the Commonwealth Bank and Sydney University, were charged with criminal offences. Queens land Healths case against IBM was covered with allegations of misleading and deceptive conduct and it was under court verdict in Brisbane (Edwards 2016). On the other hand, in Ashley Madison era, the personal and confidential identity of customers was disclosed online, after the site was hacked; despite the organization has promised that those disclosed information was deleted (Leicester 2016). These were the common yet popular instances of ethical misconduct and events in the current scenario. Now, as an ICT professional, the employees should play a pervasive role of conducting themselves with subject to major correction of their behavior. Legitimately, the ICT managers refer themselves as professionals, whereas the best practice of ethical conduct should not only follow the bylaw legislations but also individually they should conduct ethically and with utter responsiveness (Aynsley, 2015). The ACS code of ethics is prepared with a benchmark for controlling their members and as well as the ICT practitioners for valuing professional work standard. In six principles adhered in ACS code of ethics, the ICT professionals should follow: primacy of public interest, enhancement of quality of life, honesty, competence, professional development, and professionalism (Tondeur et al. 2016). However, these mentioned principles are not only the bylaw legislation requirements, but also the principles were needed to be considered for any use of technology consequences. The technology can b e utilized for the organization and / or the wider community of resources (Hemsley et al. 2016). In case on ICT professional is following this ACS code of ethics, he or she should not allow any unethical or inappropriate use of technology; they should hinder unethical use of technology abide by ACS code. Along with emerging big data, cloud computing, and social media developments; the technology is currently a bigger part of any organization with offering new and faster approaches to gather information (Boddy and Dominelli 2016). However, big data, cloud computing, and social media developments play major role in conducting business and planning business for ensuring business methodologies in practice. Ethical conduct required the ICT professionals to imply their actions to staff, customers, and other resources. In this modern technology adoption era, Facebook is widely used by the policymakers and community for conducting content feed experiments. The Facebook feeds were used to test impact on peoples emotions and this test was subjected to over half a million users as well (Aynsley, 2015). This test was labeled as invasion of privacy breaching ethical considerations over informed consent. However, the users had no idea of this manipulative testing causing significant impact on thei r emotions. As technology is evolving at a higher rate; therefore, the legislative framework should be updated in accordance with definitive guidelines of capabilities. Ethical considerations should consider the gaps where legislation is not prepared and yet to some limitations the ethical consideration should outlaw (Lang, Craig and Casey 2016). ICT professionals should lead considering the ethical implications for ensuring no one has negative impact as per their efforts. This newspaper article poses a challenge of active ethical commitment with turning someone with difficult questions. The article raises another query to depict the best practice of showing well-versed ethical issues and steps to ensure ethical righteousness (Ponce and Gomez 2016). Some researchers have incorporated the fact of following certified professionalism. The certified professionalism followed with some points as underneath: Standout from Other Personnel in Organization: The certification assessment from ACS depicts that individual skills and knowledge in marketplace should be placed against independent and internationally recognized benchmark. ACS undertook the formal skills for conducting nearly 100,000 ICT professionals during previous decade (Keeble 2016; Lloyd, Downes and Romeo 2016). ACS ensures customers with empowering their skills and knowledge association. Trusted Advisor for Clients: The certification should be held for primacy of public interest along with individual approach. The ACS code of ethics makes employees committed with building skills and knowledge (Chang 2016). Hence, one individual with certification from ACS code of ethics should perform a role of advisor for the clients to ensure ethical guidance among the practitioners and professionals. Acquire Best Position for Ensuring Success in Career: The ACS employment survey demonstrated that certified professionals should earn vendor certifications. ACS assessment of employees should ensure career success for them stating competence in knowledge and professional development. Preparation for Opportunities: The disruptive technology at stake does not pick major opportunities for employees, ethical conduct does (Faruq and Tatnall 2016). ACS certification is technology-skeptic, vendor-cynic, and mostly focuses over transferrable expertise. The certification is relevant to employees and customers for focusing over expertise. Hence, the discussion is confronted with showing some events of ethical dilemma and issues. Afterwards, issues and raising questions were subjected to ACS code of ethics and certification under suitable professionalism and professional development (Patil 2016). The principles were demonstrated to depict the employee activities, their capabilities and responsibility leading to organization standard. Conclusion After the ethical and regulatory standards have been draw out in the essay, the major conclusions can be prepared with depicting the gaps in ethics. Ethical consideration is major for any organization in ICT and information technology adoption in organizations. Mostly, the organizations have bigger responsibilities asserted to employees with confronting six major principles. Nonetheless, these said standards are the local law enactment necessities, as well as the standards were should have been considered for any utilization of innovation outcomes. The innovation can be used for the association and/or the more extensive group of assets. On the off chance that on ICT expert is taking after this ACS code of morals, he or she ought not permit any unscrupulous or improper utilization of innovation; they ought to frustrate deceptive utilization of innovation submit to ACS code. Furthermore, the ACS code of ethics is incorporated in the essay for showing ethical guidelines to ensure compet ence, professionalism, professional development, honesty, primacy of public interest, and quality of life enhancement. References Al-Saggaf, Y., Burmeister, O.K. and Weckert, J., 2016. Perceptions of incompetence in the ICT workplace.ACM SIGCAS Computers and Society,45(3), pp.11-17. Aynsley, B., 2015. Ethics essential for ICT professionals. [online] https://www.theaustralian.com.au/. Available at: https://www.theaustralian.com.au/business/technology/opinion/ethics-essential-for-ict-professionals/news-story/78307af0586683a61e7a0d537c5f6cf8 [Accessed 1 Nov. 2016]. Boddy, J. and Dominelli, L., 2016. Social Media and Social Work: The Challenges of a New Ethical Space.Australian Social Work, pp.1-13. Chang, W.W.M., 2016. Digital competence and professional development of vocational education and training teachers in Queensland. Edwards, J., 2016. Cloud computing services: Professional obligations and ethics.Brief,43(3), p.32. Faruq, Q.O. and Tatnall, A., 2016. Adoption of ICT in Implementing Primary Health Care: Achievements of the Twenty-First Century.International Journal of Actor-Network Theory and Technological Innovation (IJANTTI),8(1), pp.55-64. Ferguson, S., Thornley, C. and Gibb, F., 2016. Beyond codes of ethics: how library and information professionals navigate ethical dilemmas in a complex and dynamic information environment.International Journal of Information Management,36(4), pp.543-556. Hemsley, B., Georgiou, A., Carter, R., Hill, S., Higgins, I., van Vliet, P. and Balandin, S., 2016. Use of the My Health Record by people with communication disability in Australia A review to inform the design and direction of future research.Health Information Management Journal, p.1833358316652060. Keeble, R., 2016. Publication ethics: stressing the positive.Journal of Information, Communication and Ethics in Society,14(1), pp.20-23. Lang, C., Craig, A. and Casey, G., 2016. A pedagogy for outreach activities in ICT: promoting peer to peer learning, creativity and experimentation.British Journal of Educational Technology. Leicester, N., 2016. Ethics in the IT Profession: Does a Code of Ethics have an Effect on Professional Behaviour?. Lloyd, M., Downes, T. and Romeo, G., 2016. Positioning ICT in Teachers Career Path: ICT Competency as an Integral Part of Teacher Standards (Australia). InDiverse Approaches to Developing and Implementing Competency-based ICT Training for Teachers: A Case Study(Vol. 1, pp. 21-44). UNESCO Bangkok. Patil, S.G., 2016. An Overview of Digital Challenges and Users expectation in IT era related to Library Profession. Ponce, M.I. and Gomez, J., 2016. Information and Communications Technologies (ICT) and Pre-Service Education Professionals: A Case Study of Motivation and Knowledge.International Journal of Educational Excellence,(2016) Vol,2, pp.63-79. Tondeur, J., Forkosh-Baruch, A., Prestridge, S., Albion, P. and Edirisinghe, S., 2016. Responding to challenges in teacher professional development for ICT integration in education.Educational Technology Society,19(3), pp.110-121. Warren, M. and Lucas, R., 2016. Ethics and ICT: Why all the fuss?.Journal of Information, Communication and Ethics in Society,14(2).

Charles Russell And Jehovahs Witness Essays - Bible Student Movement

Charles Russell And Jehovah's Witness Charles Russell and Jehovah's Witnesses On February 16, 1852, a child was born that would grow up to lead millions of people astray from families, friends, Christianity, and, most importantly, a personal relationship with Jesus Christ. The teachings this child taught later as an adult lead people down a road that will only end in one destination?Hell. On this seemingly normal day in 1852, just outside of Pittsburgh, Pennsylvania, a son was born to Joseph L. Russell and his wife, Anna Eliza. They named him Charles Taze Russell. This child would grow up to form ?The Watchtower Society? and later the religious group Jehovah's Witnesses. Because Charles Taze Russell, founder of the Jehovah Witnesses religious group, grew up to be a lying, immoral man and had religious beliefs that went totally against New Testament Christianity, it is imperative that it is exposed both who he really was and the false doctrines around which his religious group was built. Before one can study Russell's beliefs and proof of his immorality, one mu st learn the history of his life and Jehovah's Witnesses. As mentioned before, Russell was born on February 16, 1852, to Joseph and Eliza Russell. He spent most of his early years in Pittsburgh and Allegheny, Pennsylvania. Not much is know about Russell until 1870, when, at the age of 18, he organized a Bible class in Pittsburgh. In 1875, the group elected him ?Pastor.? From 1876 to 1878, he was assistant editor of a small Rochester, New York, magazine until he resigned when a controversy arose over his counterarguments against Christ's ?atonement.? In 1879, Russell married Maria Frances Ackley. Also in 1879, Russell founded ?The Herald of the Morning,? which eventually developed into today's ?The Watchtower Announcing Jehovah's Kingdom.? From 6,000 initial copies, the publication has grown to 17.8 million copies per month in 106 languages (Martin 79). In 1884, Russell incorporated ?Zion's Watchtower Tract Society? in Pittsburgh. In 1886, it published the first of seven books (Russell wrote six by himself.), now entitled Studies in the Scriptures and originally entitled The Millennial Dawn (Martin 17). From these beginnings, Russell gained many followers and continued teaching and preaching until his death on October 31, 1916, aboard a trans-continental train in Texas. After Russell's death, leadership duties were taken over by Judge Joseph Franklin Rutherford. Under Rutherford, the official name ?Jehovah's Witnesses? was taken at Columbus, Ohio, in 1931, to differentiate between the true followers of Russell and other splinter groups (Martin and Russell 11). Following Rutherford's death in 1942, Nathan Knorr, Frederick Franz, and Milton Hanschel have assumed the leadership role, respectively. Through these leaders, Jehovah's Witnesses has grown to a total membership of 5,413,769, as of the end of 1996 (Martin 93). Now that the history of Charles Taze Russell and Jehovah's Witnesses has been covered, it is now time to move on to a comparison of basic Jehovah's Witnesses' beliefs to accepted Christian biblical doctrine. There are many tenets to the Jehovah's Witness faith that are totally against accepted Christian biblical doctrine. The Jehovah's Witness religious group has made an attempt to separate themselves from the name Charles Russell in the years following his death. Even though the following doctrines mentioned are listed as Jehovah's Witness beliefs, a careful comparison between them and the writings of Charles Russell would show a clear connection. The following are just a few of the Jehovah's Witnesses' false doctrines followed up with biblical refutation. The doctrines mentioned are taken directly from their official pamphlets and books. First, here are some of their beliefs on Jehovah God. Jehovah Witnesses believe there is only one true God and that he has many titles but has only one name. That name is ?Jehovah.? Jehovah's Witnesses arrogantly claim that by using Jehovah, they have ?restored? the divine name of God. This is totally untrue. In the ancient Hebrew texts, where Witnesses claim they have found this as God's name, only the Hebrew consonants ?YHWH? or ?JHVH? appear. In the Hebrew language, any vowels could be inserted between the consonants, giving any combination from JoHeVaH to JiHiViH, without doing any damage to the grammar of the language. To insist their past leaders had a revelation on this topic is a pathetic

Laughter as Therapy Essay Example

Laughter as Therapy Essay Example Laughter as Therapy Paper Laughter as Therapy Paper Laughter As Therapy Naturally, we as a people dislike feeling bad and like feeling good. Two examples of common things that make us feel bad are sickness and sadness. Common remedies for those things are medicine and humor. Though medicine and humor seem different at first glance, they share very important commonalities; they make us feel good and are key influences on a culture. This connection between health and humor has intrigued scientists for years. Recently, scientists have begun seriously investigating the relationship between the two. More specifically, if laughter is capable of contributing to the field of medicine. Many scientists have reason to believe that laughter could have a significant effect as a therapeutic medicine, whether it be through the physical act of laughing, or through the effects of changing hormone levels. Therefore, the goal of this essay is to educate the readers on the development and experimentation of laughter used as therapeutic medicine in the past, present, and fut ure. Laughter is an age-old, natural human reaction to humor that elicits a feeling comparable with euphoria. For 2,000 years, people have been baffled by why laughter causes humans to feel so good. (Gorman, 2011) In fact, the benefits of humor and laughter are even recognized in Proverbs 17:22 of the Bible, â€Å"A cheerful heart does good like a medicine: but a broken spirit makes one sick.† (The Nurse’s Handbook of Complementary Therapies, 2001) Some cultures, such as the Mayans, have practiced humor in medicine for thousands of years. Specifically, the Mayan healer, Don Elijio Panti, whom lived until he was 103, was described as much of a clown as a doctor. Panti believed that a happy patient was a healthy patient. Without a positive attitude, the patient was less likely to recover from their sickness. He utilized humor techniques, such as making jokes, teasing, and telling stories with dancing and other body movements, to lighten the mood of his patients. Panti once sai d, â€Å"A persons spirit needs to be uplifted as much as the body needs to be healed. And without an uplifted spirit I dont think there is enough energy within the body or enough vital force for a person to properly and completely experience healing.† (Balick Lee, 2003) Many considerable strides have been made since the time of the Mayans. Today, scientists have reason to believe that laughter could be therapeutically beneficial in ways such as a relief from pain and stress, an improvement in immunity, and a useful tool for nurses in treating patients. (Nurse’s Handbook of Complementary Therapies, 2001) I will analyze these claims in the following three paragraphs. On September 13th, 2011, the New York Times published an article entitled â€Å"Scientists Hint at Why Laughter Feels So Good† by James Gorman that contained results of a pivotal experiment in the field of laughter studies conducted by Robin Dunbar, an evolutionary psychologist at Oxford University, and his colleagues. Dunbar and Co. conducted five studies in the laboratory by testing subjects’ pain tolerance after fits of laughter. Dunbar had his subjects watch â€Å"excerpts of comedy videos and neutral videos, or videos meant to promote good feeling but not laughter.† The comedy videos included excerpts from the popular television shows, â€Å"The Simpsons,† â€Å"Friends† and â€Å"South Park†. Neutral videos included a documentary on pet training and a program on golf. The videos meant to elicit good feelings, but not laughter, included excerpts from television shows about nature such as â€Å"Planet Earth† and â€Å"Jungles.â₠¬  They inflicted pain in their subjects via a blood pressure cuff, a freezing wine sleeve across the fore arm, or a demanding ski exercise. Participants were tested before and after watching a series of the aforementioned videos. When suffering the various inflicted pains subjects were instructed to indicate when the pain became unbearable. All events that occurred during these experiments were recorded. The results of the experiments by Dunbar and his colleagues showed that laughter increased pain tolerance, while ‘good feeling’ videos did not. These results confirm that laughter is a relief from pain. Though much more conclusive evidence is needed, one can speculate that laughter may be a door way into a new realm of pain medication. Lee Berk, a PhD and scientist of the 1980s, was interested physiological effects caused by fits of laughter. In his most famous study, Berk simply instructed ten healthy individuals to watch a 60-minute humorous video while he tracked their hormone levels. The control group did not watch a video of humorous nature. Surprisingly, he found that laughter significantly reduced the levels of three critical stress hormones. Cortisol (steroid hormone produce by the adrenal gland), epinephrine (also known as adrenaline), and dopac (metabolite of the neurotransmitter dopamine) decreased by 30, 70, and 38%, respectively. (Balick Lee, 2003) There was not a reduction in levels of stress hormones in the control group. Knowing that stress levels usually have an influence in an individuals immunity, Berk furthered his studies in psychoneuroimmunology by replicating his experiment and focusing on change in hormone levels associated with immunity. He and his associates found that laughter caused a significant increase in two hormones; beta-endorphins (chemicals which improve mood) by 27% and human growth hormone (chemical that helps optimize immunity) by 87%. (Balick Lee, 2003) There was not an increase observed in th e control group. His findings support the claim that laughter can reverse the negative effects of stress and cause an improvement in ones immune system. Though it may not be considered â€Å"therapeutic† by exact definition, humor is a technique constantly used by many nurses today for many purposes. Typically, nurses will use humor to ease the strange, anxious feeling patients sometimes experience in hospitals, to develop a therapeutic relationship between nurse and patient, and to positively influence hopefulness. (The Nurse’s Handbook of Complementary Therapies) For example, I have an aunt named Joan who is a nurse at Children’s Hospital in Chicago and, much like the Mayan healer Don Elijio Panti, uses humor as a tool when meeting her young patients for the first time. â€Å"Usually, they (patients) are very shy to start but once I introduce myself in a positive, humorous manner, I begin to gain their trust. A patient’s trust is imperative to a successful treatment by a nurse. By displaying a positive attitude, I instill the same positive, hopeful attitude in my patients†, says Joan. Some nurses have even gone so far as to allow clowns to aid them in their treatment of patients. Patients at the Babies and Childrens Hospital at Columbia-Presbyterian Medical Center (CPMC) in New York were lucky enough to be subjects of three studies that were funded by The Richard and Ilinda Rosenthal Center for Complementary and Alternative Medicine at The Columbia  College of Physicians and Surgeons to learn about the effects of ‘clowning around’ with pediatric cancer and heart patients. Specially trained clowns, deemed the Clown Care Unit (CCU), were hired to aid researchers in their investigation of â€Å"the effect of clowns on decreasing physiological and psychological indicators of distress in children and adolescents undergoing cardiac catheterization†. (Balick Lee, 2003) Results showed decreases in observed child distress, child self-reported distress, and parent-rated distress when the clowns were present for the cardiac catheterization. As for the doctors performing the cardiac catheterization, they found the procedure significantly easier to perform when the clowns were present. In summary, nurses and doctors alike use humor on a daily basis to instill a feeling of hopefulness and to improve relations with their patients. The future of laughter therapy seems promising based on the history of the development of the science. After the connection between humor and health was realized thousands of years ago society has been making significant strides in the forward direction which will hopefully lead to a proven and regulated therapy for individuals who are ill, undergoing treatment, or recovering from a treatment. In order to accomplish an effective laughter therapy, doctors would need to administer a form of medication that contained the same chemicals released during laughter or recommend their patients to therapist that specialized in laughter therapy. In other words, laughter therapy could come in the natural form of humor via another human or artificially via a medication. The possibilities are endless. In conclusion, in the present scientific community there has been studies that yielded concrete results that support that laughter can improve health in the short term. Robert Dunbar and his colleagues proved that laughter can reduce sensitivity to pain in their tests using various techniques of inflicting pain in their subjects while they were instructed to watch comedic television shows. By relieving that stress, individuals will feel healthier in general. Finally, there has been record of doctors practicing laughter therapy as treatment for long-term ailments, specifically Mayan healer Don Elijio Panti. (describe article in more detail) In conclusion,  there is scientific evidence to support laughter improving short-term health by relieving stress in the individual. However, despite the fact that many ancient cultures practice laughter therapy for long term ailments, there is very little concrete scientific evidence that laughter could heal an individual that has been diagnosed with serious disease or condition. At most, laughter therapy can act as an aid to the individual to cope with a difficult healing and/or treatment processes [There is no word to explain the feeling after a gut-busting laugh. It is a natural high to say the least. Some scientists, like Robin Dunbar an evolutionary psychologist at Oxford University, believe that it is the physical act of laughing that produces the pleasurable feeling. Others, like Lee Berk, PhD and a pioneer in laughter studies, believe the answer lies our hormones. (add information on book source)] The article, written by Micheal J. Balick and Roberta Lee and published in the scholarly journal entitled Alternative Therapies in Health and Medicine, discusses the role of laughter in traditional practice and its pertinence in the current medical field. Balick and Lee incorporate and analyze a series of essays regarding lessons and observations of humor in the medical community. an aid in recovery from surgery, a cure for melancholy, physical exercise, to restore equilibrium, to use in treatment of the sick, to help digestion, and to stimulate the internal organs. News Article:nytimes.com/2011/09/14/science/14laughter.html?_r=1src=meref=science Scholarly Journal: Healing with HA! http://search.proquest.com.proxy2.cl.msu.edu/docview/204826776/131EA152F382DD5362B/2?accountid=12598 Book:The Nurse’s Handbook of Complementary Therapies

Quantitative Methods and Analysis Essay Example | Topics and Well Written Essays - 750 words - 1

Quantitative Methods and Analysis - Essay Example Particular demographic information includes employees’ gender, age group, department, position, and length of tenure with the company. Job satisfaction and satisfaction with the benefits received are measured using a Likert-type scale from 1 to 7, with 1 representing a â€Å"Least Satisfied† measure while 7 represents a â€Å"Most Satisfied† measure. Employee gender is either male or female; age group was divided into three, with those belonging to age 16 to 21, 22 to 49, and 50 to 65. Employees were classified according to three possible departments: Human Resources, Information Technology, and Administration; they were classified as either hourly employees who were eligible for overtime pay, or salaried employees who were not eligible for overtime pay. Their tenure with the company was also noted in the database and subdivided into three levels: less than two years, 2 to 5 years, and more than 5 years. In today’s day and age, statistics finds more and mo re uses in the workplace. For example, statistics is used to find the demographic distribution of employees in the workplace (Black, 2010). Those working in the Quality Control department use statistics to determine the products that are of good enough quality to be distributed to the market. Managers use statistics to determine employee performance and operational costs and values. Employees use statistics to keep track of their performance level too, knowing very well that such figures may mean the difference between promotion and service termination (Anderson, Sweeney, & Williams, 2009). Any organization that uses appropriate and correctly interpreted statistics will truly benefit in providing a more scientific venue for their decision making needs. With the use of statistics, problems may be identified early on, and corrected as necessary (Rubin, 2009). Moreover, statistics also provides evidence and actual proof of where an organization may focus its resources, whether in the f orm of physical or human capital. As the rest of this report will illustrate, statistics may be used to determine the thoughts and feelings of an organization’s members. This is very crucial because human resource and the satisfaction and proper treatment of employees should be a major concern for any organization (Cook, 2008). In placing the focus on the information provided by the database, it was found that 61% of the surveyed employees were male and 39% were female. These figures indicate that while females have long been in the employed sector, employees are still predominantly male. Among male employees, 54% have been with the company less than two years, 32% have been with the company between two to five years, and 14% have been with the company more than five years. Among female employees, 21% have been with the company less than two years, 58% have been with the company between two to five years, and 21% have been with the company more than five years. These statisti cs show that female employees are more loyal career-wise because they tend to stay with their company for a longer period of time. When it comes to extrinsic job satisfaction, males and female tend to be similarly satisfied with a mean value of 5.4 for both genders. This value seems to translate to overall job satisfaction as there is a 41% chance that an employee’s overall job satisfaction level is at least 5.2. When classified according to department, majority of the employees were in

Research Proposal Essay Example | Topics and Well Written Essays - 500 words - 1

Research Proposal - Essay Example Since climatic changes such as lower heating demand and higher cooling demand can directly influence the energy consumption in any economy therefore, this research study will evaluate its effects on energy consumption in Sacramento, California. This research will also assist the policy makers to analyze the extent to which the weather conditions can affect the energy consumption in Sacramento. Therefore, it will be very useful to meet the challenge of energy consumption demands in Sacramento. After conducting this research study, the answers to various questions will be achieved such as, what is the impact of weather conditions on electricity consumption? What are the affects of global warming on electricity consumption? The forecasts of electricity demand in an economy are made in consideration to the factors such as technological changes, income of consumers, population growth and prices. However, researchers have found that weather conditions variables should be also used to forecast electricity demand. A huge literature work has been done to study this relationship. In California, the population growth in the hotter interior regions of the state is causing growth in cooling demand, which ultimately affects the electric power system (Sanstad and Franco).1 Hor et al. investigated the affects of weather (Temperature, wind spread, rainfall, relative humidity and sunshine), GDP and population growth on monthly electricity demand in England and Wales. Weather conditions affect the electricity industry in terms of electricity consumption and operation of the network infrastructure (Hor et al.).2 Donovan and David discovered the use of the shade trees for reducing electricity use and they demonstrated t he importance of location of tree cover to reduce summertime electricity use.3 Lillard and Aigner demonstrated the impact of temperature level variations on time of day (TOD) electricity consumption and air conditioning.4 They found a positive relationship

Claudius Speech - Hamlet Essay Example for Free

Claudius Speech Hamlet Essay Claudius, the former ruler, husband of his sister and brother of the recently perished king gives a speech at the beginning of Act I. II of Hamlet. Shakespeare’s use of literary devices allows the reader to comprehend the intentions behind Claudius’s figurative language within his coronation speech. The opening scene in Hamlet portrays Denmark to currently be critically unstable and with militaristic chaos; however, in Claudius’s speech he disposes that idea and conveys confidence in the stability of the nation. This chronological set up introduces the theme of appearance vs.  reality as Claudius efforts to manipulate the kingdom into trusting that he has everything under control is carried mischievously yet successfully throughout his speech. Aware of the presence of the rightful king, young Hamlet, Claudius commences his speech with an ambiguous line that strikes the attention of Hamlet. Once he is aware of young Hamlet’s attention, he continues to approach the courthouse. He seemingly shows a state of grief as he acknowledges his dead brother. â€Å" My dear brother’s death† the use of alliteration makes us aware that Claudius has used that line several times before in order to show a sign of loss. He wants to appear that has suffered too from this death, he mentions that â€Å" the memory be green† this metaphor is placed to represent the idea that the memory is fresh and it has not been long since he perished, while also leaving a gruesome image of the old kings decomposing body. His first use of anti-thesis is then exposed in line 6, when he mentions â€Å" the wisest sorrows† in that line he is understanding those in grief but reminding them to think of themselves and the future of Denmark instead. After respectfully mentioning the death of Hamlet, and expressing his condolence to the kingdom he deceitfully moves on to the second important announcement: his wedding. Uneasy, Claudius is trying to go about his speech like a metaphorical obstacle course hoping there is no interference or opposition, while still being able to appear as confident. Efficaciously, he presents his marriage â€Å" Therefore our sometime sister, now our queen, Th’ imperial jointress to this warlike state. † Using the state of war as his alaby to the marriage of his brother’s wife he is able to convince the courthouse that it is for the greater good and that his actions are a form of self-sacrifice for the nation. Continuing to justify his marriage as a cause and affect matrimony instead of acts of incest he mentions the â€Å" mirth in funeral † and â€Å"dirge in marriage†. This literary device is important within his speech because it is his second antithesis, and a paradoxical clause. In this he is suggesting that he brought happiness to this sad event for the benefit of his people. â€Å"In equal scale, weighing delight and dole† Claudius is trying to banish the aura of unsteadiness and declares balance. He makes up for the sorrow of his dead brother, by marrying his sister. Even though it is an obvious unusual event, Claudius reflects enough confidence as king and successfully manages avoid any opposition. A good strategy used was his the frequent use of â€Å" we†. This indicated that the king was not only speaking for himself, but he was speaking for everyone like a good statesman would. In reality however, he was doing so to make everyone aware that it was of â€Å" better wisdoms† to agree with him, and that those with worst wisdoms would not face good consequences. Claudius gently expresses his supreme control over Denmark and threatens anyone who dares oppose him in a non-aggressive way. He later finalizes the topic of marriage by dismissing the awkward topic of the table like a typical political â€Å" For all, our thanks† As king, Claudius then addresses the issues with Norway. Assertively, he informs the kingdom of his plan of action. He repeats the line â€Å" dear brother’s death† giving it little sentimental value. He then quickly states that Norway believes that Denmark is â€Å" disjoint and out of frame. † He assures the courthouse that the case is not so, and that they will successfully deal with Fortibras. The irony behind that is that Denmark is weak, regardless of what Claudius wants his people to believe. In order to seem like a man of action Claudius puts his future plan forward â€Å" Thus much the business is we have here writ to Norway, uncle of young Fortibras. † By doing that he convinces many that he is a potent king. Writing to Norway makes him seem like he is aware of what he is doing and that the nation does not need to worry. To complement his assurance he appoints two messengers to deliver a letter, this is significantly important because his objective is to prove to the court that he trusts his officials, ironically thought, he is purposely sending two people incase of a betrayal. Claudius’s speech had a successful outcome. He was able to gently hide his inner insecurities and expose himself as a good statesman and valiant leader. His word usage was essential to the deliverance of his speech as it allowed him to get his awkward points across like unusual marriage to his sister. His use of antithesis did make the reader question the sincerity of his grief, but it did not seem to affect the opinion of the courthouse. He showed clear superiority over everyone within the courthouse, especially Hamlet, while making himself clear that he would not tolerate any disagreement of his coronation. Most importantly, he put an action plan forward and proved himself as king.

The Life Of John F. Kennedy :: essays research papers

The Life of John F. Kennedy John F. Kennedy was born in Brookline Massachusetts on May 29, 1917. He attended Harvard University and graduated in 1940. From 1941-1945 he served in the United States Navy, during World War II. In 1946 he was elected to the United States House of Representatives. Then in 1952 he was elected to the United States Senate. On September 12, 1953 he was married to Jacqueline Lee Bouvier. Then in 1960 he was elected President of the United States. On November 22, 1963 he was assassinated in Dallas, Texas. John grew up in Boston, Massachusetts. His father Joseph P. Kennedy, was a self-made millionaire. During the administration of President Franklin D. Roosevelt, he served as the first chairman of the Securities and Exchange Commission, and as United States Ambassador to Great Britain. During John's childhood, his family often moved. Some of these moves sent the family into New York. All of the Kennedy children developed a strong competitive spirit. The boys enjoyed playing touch football together. John Kennedy's education included elementary schools in Brookline and Riverdale. By the age of thirteen his father sent him to the Canterbury School in New Milford, Connecticut. He then transferred to Choate Academy in Wallingford, Connecticut, and graduated in 1935 at eight-teen years old. In 1936, after a summer in England, John entered Princeton University. After Christmas, of that same year, he developed jaundice. Then in 1936 he entered Harvard University. At Harvard he majored in government and international relations. In 1940 he graduated from Harvard. He then enrolled at Stanford University, but dropped out after only six months. After serving in the United States Navy, where he won the Navy and Marine Corps Medal as the skipper of a PT boat in World War II, John decided to enter government. In 1946, he ran for the House of Representatives and won the election over his Republican opponent. He was reelected to the House in both 1948 and 1950. In 1952, he ran for the United States Senate. He defeated his opponent Henry Lodge, who was a popular and experienced legislator. After the 1956 Presidential election he decided to try to run for the upcoming 1960 Presidential election. In 1960 John Kennedy ran in the Presidential Election. His opponent, Richard M. Nixon, was a popular person, he had previously been the vice-president under Dwight Eisenhower. Together they became the first Presidential opponents to debate face-to-face on television. John Kennedy won the election. During his years as president, John helped pass a number of laws. He also established the United States Peace Corps, through

Bless Me Ultima Essay

Bless Me, Ultima, By Rudolfo Anaya is a moving story about a boy who is the last hope of his family and must decide on a culture and his own fate. Throughout the book readers recognizes allusions to the Bible but mainly to the Holy Trinity. The Holy Trinity is an alliance of three principles, the Father, the Son, and the Holy Spirit. Antonio has three religions that influence him and each are alluded to the Trinity. The Father represents the Catholic religion and God, also the faith he resembles. The Golden Carp alludes to the Son, and his guidance of right and wrong and Antonio’s morality. The Holy Spirit is represented by Ultima and old curandera that resembles wisdom. By analysis of the book Bless Me Ultima, Anya uses the allusion of the Holy Trinity to conclude that through wisdom, faith, and morality a conflict can be reconciled. Throughout the text, Rudolfo Anaya uses the allusion of the Holy Spirit illustrates that when one only relies on wisdom a conflict cannot be resolved. This conclusion is confirmed when Tenorio has blamed Ultima; who resembles wisdom and the Holy Spirit, for the loss of his child. It is not rumor,† Narciso pleaded, â€Å"he has gathered his cronies around him at the bar, he has filled them with whiskey all day, and he has convinced them to burn a witch! They come on a witchhunt! † (Pg 128). The citizen’s fear of Ultima shows that he is using the allusion of the Holy Spirit and when Antonio only relies on one part of his Holy Trinity he fails to commit to resolving his conflict. Then he soon finds himself and his family in danger. Antonio again only depends on the wisdom Ultima supplies him, and then he realizes an internal conflict he has created after witnessing a fight between Narciso and Andrew. Had I already lost my innocence? How? I had seen Lupito murdered†¦ I had seen Ultima’s cure†¦ I had seen the men come to hang her†¦ I had seen the awful fight just now†¦ I had seen and reveled in the beauty of the golden carp! Oh God! My soul groaned and I thought that it would burst and I would die huddled against the evil house. How had I sinned? (Pg 165). Suggesting that Antonio has only leaned on Ultima he finds himself in a dilemma within his cultures in that he has been separating his cultures instead of creating intimacy between them. By only confiding in part of the  Holy Trinity one has to go through a cultural struggle without it being reconciled. Numerous times in the text Anaya uses the allusion of the Father in the Holy Trinity to explain that when one only focuses on faith a cultural conflict will not be compensated. For example, during one of Antonio’s dreams, he interprets God as a sort of evil figure. â€Å"You foolish boy, God roared, don’t you see you are caught in your own trap! You would have a God who forgives all, but when it comes to your personal whims you seek punishment for your vengeance†¦ Vengeance is Mine! He shouted, not even your golden carp would give up that power as a godâ€Å"(Pg 173). The fact that God is illustrated as a bad character in his dream it is clear that Anaya is using allusion within the Holy Trinity in that it is not enough to only take part in one section and might result in doubts like Antonio’s. Also, after the death of Narciso, Antonio returns back to school and has many things running through his mind. â€Å"I thought a great deal about God and why he let such things happen†¦ Perhaps, I thought, God had not seen the murder take place, and that’s is why He had not punished Tenorio. Perhaps God was too busy in heaven to worry or care about us†(Pg 186-187). The author uses the feeling of doubt in faith to show that when Antonio regulates the faith in his life he ends with failure. This occurs because Anaya uses allusion within the Holy Trinity to suggest that if you only regard the Father and the faith in which he represents one’s cultural conflict will not cease. As Anaya uses the allusion of the Son in the Holy Trinity it is evident that only confining in morality concludes to a cultural conflict. Readers experience this conflict multiple times throughout the text. One specific event is when Cico and Antonio are having a conversation about the Golden Carp and how Antonio would like to see the fish. â€Å"We have never taken a non-believer to see him,† he said solemnly. â€Å"But I want to believe, â€Å" I looked up and pleaded, â€Å"it’s just that I have to believe in Him? † (Pg 107). The author alludes to the culture of the Golden Carp to resemble the Son in the Holy Trinity; one sees here that when Antonio contradicts his religion and only focuses on his morals. Also when Antonio says â€Å"Its just that I have to believe in Him? † it is clear that faith and wisdom are not being considered in his decisions and because of that, cause conflict. Antonio’s morals rise and fall throughout the book according to his three cultures and the three parts in his Holy Trinity. When he only relies on morality we find that he is lost within himself. While Antonio is with Cico and they are waiting for the Golden Carp to show one of Antonio’s friends, Florence, dies in the water. Later that night he has a dream where all that he had lived for is now being killed around him. â€Å"Look! He pointed to the creek where Cico lay in wait for the golden carp. When the golden carp appeared Cico struck with his spear and the water ran blood red† (Pg 244). Through the allusion of the Son this passage and the resemblance of the Golden Carp being killed shows that if one is too strong in one section of the Holy Trinity it is no good. When Cico murders the Golden Carp it concludes that Antonio cannot accommodate his three cultures by keeping them separate and not combined. It is apparent that the most ineffective way to reconcile a cultural conflict is only alluding to one of the three constituents of the Holy Trinity. By closely examining Anaya’s use in allusion, it is clear that the most effective way to handle cultural conflicts is to believe in morality, wisdom, and faith. Antonio’s conflict is a result of not combing the three parts of the Holy Trinity. While he is in church he is listening to the priest speak. â€Å"How many persons are there in one God? † he continued. â€Å"Three. The Father, the son, and the Holy Ghost† (Pg 199). The author chooses to literally say that a God cannot work without the three main components. This shows resemblance in Antonio’s life when he tries to keep Catholicism, The Golden Carp, and Ultima all separate pieces. He questions if he can combine or create resolution for his conflict but hesitates to take action. â€Å"Does one have to choose? † I asked. â€Å"Is it possible to have both? †(Pg 238). This shows that Antonio recognizes his problem and starts to connect with all three parts of the Trinity, wishing they could all are one, and not realizing he has the power to do so. Through the power of the Holy Trinity, (God, The Golden Carp, and Ultima) Antonio comes to the conclusion to reconcile his cultural struggles. â€Å"‘Take the llano and the river valley, the moon and the sea, God, and the golden carp-and make something new, I said to myself. That is what Ultima meant by building strength from life†¦ Papa, I asked, Can a new religion be made? †(Pg. 247). Anaya attempts to inspire the reader by illustrating that within togetherness one can incorporate their cultures and create a new one. To conclude in Antonio’s struggle within himself it is inevitable that one can overcome a cultural battle by reliance of faith, wisdom, and morality. The Holy Trinity does not work if all parts aren’t connected. In Antonio’s life, the only way he would become successful it to combine and control his three cultures into one, never letting one over power the other. In Bless Me, Ultima; one can see a reoccurrence of resemblance to the Trinity and many other Bible references. Rudolfo Anaya suggests that one has the power to do anything with wisdom, faith, and morality in his or hers heart.

The Representation Of The Monster - 1480 Words

From time to time popular literature has made it’s way to the bring screen every now and again. Once the mass appeal from the text surfaces, these film industry companies to take them into their own hands, which usually altering the integrity of the text. Once specific example that can be found interesting is the representation of the monster in Frankenstein. In this text the exploration of why director, James Whale, had altered the appearance of the monster not only in the visual aspect, but also the internal knowledge he obtained in the novel, but not in the movie. According to the Oxford English Dictionary one of the definitions of a monster is, â€Å"A person of repulsively unnatural character, or exhibiting such extreme cruelty or wickedness as to appear inhuman; a monstrous example of evil, a vice.† Throughout the course of the novel you read of a doctor who has spent all of his recent time trying to sow up different limbs all to one body in hopes that he can cre ate this artificial human. Once the pieces are all assembled this creature comes alive, thus fulfilling the requirements to make this creature to be a monster. In the novel, the monster is described as, â€Å"His limbs were in proportion, and I had selected his features as beautiful. Beautiful! Great God! His yellow skin scarcely covered the work of muscles and arteries beneath; his hair was of a lustrous black, and flowing; his teeth of a pearly whiteness; but these luxuriances only formed a more horrid contrast withShow MoreRelatedThe Representation Of The Monster1515 Words   |  7 Pagesintegrity of the text. Once specific example that can be found interesting is the representation of the monster in Frankenstein. In this text the exploration of why director, James Whale, had altered the appearance of the monster not only in the visual aspect, but also the internal knowledge he obtained in the novel, but not in the movie. According to the Oxford English Dictionary one of the definitions of a monster is, â€Å"A person of repulsively unnatural character, or exhibiting such extreme crueltyRead MoreThe True Monsters Of Mary Shelley s Frankenstein961 Words   |  4 PagesThe True Monsters In Mary Shelley’s novel Frankenstein, Victor Frankenstein creates a monster whose appearance brings ineffable terror and destruction into his life. However, the monster’s appearance and actions are not an accurate representation of the monster and are influenced by many outward factors that ultimately trace back to his creator. The monster’s grotesque outward appearance acts as a mirror as it reflects the true inward qualities of Victor as well as shows the flaws and abnormalitiesRead MoreThe Greek Heros Triumph Over Monsters1477 Words   |  6 Pagesrecognized for it. Every Greek myth with a hero in it has a monster or monsters that the hero must face at some point in the myth. â€Å"MONSTERS,†¦, were beings of unnatural proportions or parts, usually regarded with terror, as possessing immense strength and ferocity, which they employed for the injury and annoyance of men. [†¦]†(Bullfinch). The monsters in the Greek myths are antagonists to the heroes and represent evil. An example of a Greek myth monster is, â€Å"†¦ The Stymphalian Birds These monstrous birds hadRead MoreAnalysis Of The Movie The Babadook 861 Words   |  4 Pagesaudience terrified without ever utilizing a single clichà © jump-scare. The audience is constantly in a state of dread and fear along with the protagonist. One of the final scenes in the movie shows the protagonist walking into her basement to feed the monster that she keeps down there. The scene is a unique ending that is not commonly seen in horror films. It revolves around implicit meaning an d the interesting point-of-view editing. Without the implicit meaning of the film and the point-of-view editingRead MoreComparison Between Frankenstein And Mary Shelley s Frankenstein1644 Words   |  7 Pagesand other representations; for example, a scene can be changed, the setting can be different, or an entire new story could be introduced. However, one major difference that tends to happen a lot is the adjustment of characters and their traits. This difference can be seen when comparing the creature in Mary Shelley’s original novel Frankenstein to multiple newer representations. The creature is portrayed differently in almost all illustrations; unfortunately, all modern representations of the creatureRead MoreEssay about A Comparison of Beowulf and Grendel935 Words   |  4 Pagesof an evil monster, Grendel, who has been wreaking havoc and terrorizing the kingdom. 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According to Kotze, â€Å"the monster is, in all respects, a motherless child, and to fulfil his desire for a mother, he is forced to find a substitute mother-figure. He accomplishes this by attributing the idealised characteristics of the Imaginary mother to a natural object, the moon† (Kotze 56). The monster, a main characte r in Frankenstein, is motherless much like many of Shelley’s other characters and of Shelley.Read MoreThe Inacurate Representation of the Cyclops Essay examples1421 Words   |  6 Pagesviewed as rugged human-like monsters with one eye in the middle of their head. Cyclopes are the least favorite of Greek mythological creatures; they are seen as brute, vile, and disgusting creatures with a thirst for blood. Even though Cyclopes are mythological creatures, they make us question our existence because they are so similar to us. They make us question whether we share an ancestral trait or if we will one day turn into them. Cyclopes are gigantic one-eye monsters that live a lawless life

The Bestway Cement Limiteds Finance Essay - Free Essay Example

Sample details Pages: 29 Words: 8691 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Research paper Did you like this example? Bestway Cement Limited is part of the Bestway Group of the United Kingdom. Bestway Group was founded by Sir Mohammed Anwar Pervez nearly thirty three years ago on what could be best described as one mans vision and passion. Since then it has translated into a unique and successful group of businesses spread across the globe with the help of committed, professional and hardworking management and staff, together with loyal customers and suppliers. Don’t waste time! Our writers will create an original "The Bestway Cement Limiteds Finance Essay" essay for you Create order The Group has a well diversified portfolio incorporating within its folds cement manufacturing, global banking, wholesale cash carry business, a string of retail outlets, real estate investment, ethnic food and beverage import and distribution and milling of rice. Recently the group has embarked upon a large power generation project in Pakistan thus further diversifying its operations and revenue base. The Cement sector of Pakistan which was more or less showing an increasing trend from last few decades is unfortunately posing a decline from last few years. Many things, variables and aspects have contributed to the negative trend of its growth. A holistic view of cement sector in totality could have given many different pictures but given are localized view to the economic growth of the sector; we found out that it has suffered a lot. The economic situation also exacerbated, collectively resulting in decline of production and exports. The analysis of this sector from various pers pectives through the research and consultation of available research verified and to some extent endorsed the causes which were sorted out and listed down in the literature review. These causes are high cost of energy, heavy taxation, high freight charge, low spending upon PSDP, fluctuating interest rates, declining international market share political instability, law and order situation, economic constraints to retrieve back to original situation and international market competitiveness. Looking into all major causes, recommendations are given in way forward which is to the best of our understanding and capacity for the Bestway Cement Limited. Introduction Bestway Group Bestway Cement Limited is a part of Bestway Group which is a London based corporation. Its foundation was laid by Sir Mohammed Anwer Pervez almost thirty years ago. The group has a well-diversified portfolio and comprises cement manufacturing, global banking, wholesale cash and carry business, a chain of retail outlets, real estate investment, ethnic food and beverage import and distribution and milling of rice. Bestway group has fortunately managed to invest in unique and successful group of businesses spread across the globe with the help of committed, professional and hardworking management and staff, together with loyal customers and suppliers. Even in a period of economic slowdown and energy crisis in the last five years, which adversely affected the profitability of the industry, Bestway was able to record pretax profits even at 60% capacity utilization. The company has been amongst the leaders in the recent market boom, operating above 100% of is installed capacity. (B estway Group Company, 2011) Bestway is U.Ks second largest cash and carry operator in terms of turnover with group annual turnover in excess of US Dollars 3.6 billion and profits in excess of US Dollars 135 million; the second largest cement producer in Pakistan and joint owner of Pakistans third largest bank, United Bank Limited. Its rice milling facilities are one of the largest of its kind in the country. The group is the largest overseas Pakistani investor with investments in excess of US Dollars 1 billion and a global workforce of over 22,000 people spread over four continents. (Bestway Cement, 2011) What is Cement? Cement is a material with adhesive and cohesive properties that makes it capable of bonding mineral fragment into a compact and rigid mass. The word cement seems to have been derived from the middle age English cyment, and Latin caementum. (APCMA, 2011) The latter word caementum meant rough quarried stone or chips of marble from which a kind of mortar was made more than 2000 years ago in Italy. Common lime, hydraulic lime, gypsum plaster, pozzolana, natural and Portland cement are few of the material, which are used for cementing purposes. These materials may be classified into two groups: Non-Hydraulic Non-hydraulic cement does not have the ability to set and harden under water but requires carbon dioxide from air to harden e.g. non-hydraulic lime and plaster of Paris. Their cementing prosperity arises from the re absorption of gases that were expelled during their processing. Their products of hydration are not resistant to water. (APCMA, 2011) Hydraulic Hydraulic cement is defined as cement having the ability to set and develop strength in air or under water and which are insoluble in water after they have set. Such cement harden even in the absence of air and form a solid product which is stable in water and can be safely used in all structures in contact with water. Hydraulic cement includes hydraulic limes, Portland cement (both basic and blended), oil-well cement, white cement, colored cement, high alumna cement, expensive cement regulated and hydrophobic cement etc. (APCMA, 2011) Branches of Bestway Cement Bestway Cement Hattar Hattar is an area in Haripur in the North West Frontier province where the company established its sister branch in 1994. This was an initial investment of US$ 120 million. Bestway Cement Chakwal-I Another strategic decision made by the company was in 2004 to establish a set up of 1.8 million tonnes per annum cement plant near village Tatral of district Chakwal, Punjab province, Pakistan. This is the companys second greenfield development project at a cost of US$ 140 million. Mustehkam Cement To further extend its presence in the cement industry, Bestway decided to bid for 85.9% of equity of Mushtehkam Cement limited a 0.6 million tons per annum capacity plant, following an offering by the Privatization Commission, Government of Pakistan. Bestway Cement Chakwal-I In May 2006, the group declared plans for setting up of a second 1.8 million tons per annum capacity plant near their Chakwal operations at a cost of US$ 180 million. This was Bestways third green field cement plant in Pakistan. Source: (Bestway Cement, 2011) Vision Statement To Produce High Quality Cement At The Lowest Cost. (Bestway Group Company, 2011) Vision statement is an aspirational description of what the company wants to achieve in the long term. The purpose of a vision statement is to serve as a guide for the present and future course of action. It would not be wrong to call a vision statement the framework of a companys strategic planning. The vision statement is applicable to an entire organization. The vision statement of Bestway clearly identifies its long term goals. The company wishes to sustain its position of a market leader in the future. It wants to pave way for itself so that it can stand at the top of the pyramid and enjoy the privileges of a market leader. The company wishes to do so by not ignoring the standard and quality of cement. The statement does not seem to leave an impact on the readers. It lacks depth. The vision statement should give a photographic vision of where the top management wishes to see itself in the long term. This particular vision statement does not do that. It should be able to tell the readers why the company wishes to exist tomorrow. It should have highlighted a few broader goals. Overall, it is a very weak vision statement. It needs to be seriously reviewed by the company. This statement does not give a very positive picture of the company and does not tell where the company wishes to see itself in the future. Company Mission  · Bestway will consistently produce High Quality Cement.  · Bestway will endeavor to be the lowest cost producer.  · It is companys aim to achieve 20% of the market share of North Zone in the short term and ultimately 30% in the longer term. Â · Bestway will continue to provide a high standard of customer service.  · In order to meet future expansion needs, Bestway will continue its policies of staff training and development, promoting from within whenever possible.  · Bestway appreciates it has responsibility towards the community within which it operates.   It will continue to set aside 2.5% of the net profit for education and charitable purposes (Bestway Cement, 2011) A mission statement defines what an organization is, why it exists, its reason for being. At a minimum, your mission statement should define who your primary customers are, identify the products and services you produce, and describe the geo graphical location in which you operate. (Entrepreneur Media, 2012) The mission statement highlights the companys short term goals. These are the goals that revolve around companys customers, suppliers, and stakeholders. It is more important to communicate the mission statement to the employees than to customers. The employees have to understand the mission statement and then set a path that would make them achieve the goals that have been established. According to the mission statement of Bestway Limited it can be understood that Bestway promises to produce high quality cement on a consistent basis. It will not compromise on quality whatsoever. It is one of the top priority of the company to main high quality standards. Moreover, the company promises to do so by adopting methods which would help the company in keeping their production costs low. This is beneficial for the customers as they are going to get a fine quality finished product at a reasonable price. They want to be co st efficient as compared to their competitors. This would also, benefit the shareholders. Low costs would result in higher margins in terms of profitability. Furthermore, Bestway aims to provide commendable customer service. They do not want to compromise when it comes to customer services. They want to have efficient workforce which would cater to the problems of the customers. Products All of the products being produced by the company are available in different packaging solutions. They are available in standard packaging, in bulk, or are made as per the requirements of the customers. List of products being offered by Bestway Cement Limited are as follows: Ordinary Portland Cement Sulphate Resistant Cement Quick Setting Cement Low Alkali Ordinary Portland Cement Clinker Source: (Bestway Cement, 2011) International Markets Bestway has tapped many international markets which include Central Asia, Sri Lanka, Africa, and Middle Eastern Countries. Bestway has remained the single largest exporter of cement to Afghanistan for past many years; hence it has and continues to play an important role in the rebuilding and development of that country. (Bestway Cement, 2011) Bestway cement has become the first Pakistani company to export cement to India on trucks. The company started this venture in April, 2012. Since 2007, Bestway has been regularly exporting cement to India both via land and sea routes. Within a very short span Bestway has become one of the largest exporters of Cement to India also. The Company views India as an important market and is keen to explore all possibilities of increasing the presence of its product there. The company has established its name in countries like Afghanistan and India, now it looks forward to tapping other international markets where it would be feasible to of fer companys products. This step is taken in order to expand its operations. On the export frontage, Bestway has acquired certification from South African Bureau of Standardisation enabling it to seek export opportunities to South Africa. (Business Recorder, 2012) Corporate Profile Environment, a top Priority Bestways plants are environmentally friendly with emission standards that far exceed prevailing acceptable standards, both local and international. (Bestway Cement, 2011) The plants emission levels are 50 microns whereas the Government of Pakistans acceptable standards are 300 microns and international standards are 100 microns per cubic meter of air at NTP (Bestway Cement, 2011) Quality Assurance Bestway Cement is driven by high standards of efficiency and quality. Strict quality control procedures are applied to ensure that these aims are achieved. The best quality control equipment in Pakistan is in use at its plants. Apart from the usual equipment, Bestways laboratories are equipped with state-of-the-art X-ray Fluorescent Analyzer and Diffracto meter technology. (Bestway Cement, 2011) Bestway Group was a pioneer in introducing this technology in Pakistan for the first time. By virtue of this equipment, the Company has been able to consistently produce better quality cement than is currently available in the country. Since inception, Bestway has been producing Portland cement of specifications far superior to the Pakistani, Indian, British and American standards. Manufacturing Process A binding material used in construction and engineering, typically made by heating a mixture of limestone and clay until it almost fuses and then grinding it to a fine powder. When mixed with water, the silicates and aluminates in the cement undergo a chemical reaction; the resulting hardened mass is then impervious to water. It may also be mixed with water and aggregates (crushed stones, sand and gravel) to form concrete4. The manufacturing of cement starts with the mining of the raw materials. The larger sized materials received at the plant are crushed; mix in a proportion and ground to secure a uniform blend for proper reaction. An intimate mixture usually of limestone and clay or other suitable materials is subjected from powdered form to solid in a kiln at a temperature of 1400-1500oC for a certain time. This product called clinker after cooling is ground with 4-6% of gypsum or other forms of calcium sulphate. The cement is then stored in a tower called silos for shipment in bags or in bulk. Source: (Dgtrdt.gov.pk, 2012) Raw Materials The main raw materials required for cement manufacturing are: 1. Lime stone 2. Clay (Shale) 3. Silica sand 4. Iron ore 5. Gypsum Source: (Syndicate 4, 2012) Requirements of Raw material About 1500-1600 kg of raw materials is required to produce one ton of Portland cement. The average amount of materials required to produce one ton of Portland cement are 1.2-1.3 tons of chalky material like limestone and marl and 0.3-0.4 ton of clay material like shale etc. Besides, 0.05-0.06 tons of natural or synthetic gypsum is required to manufacture one ton of Portland cement. Industry Overview Pakistans cement industry has shown tremendous progress since Independence. In 1947, there were only four operational cement units in West Pakistan. Demand during the same period was estimated at over a million tons. The industry observed a gradual growth in its production over the Ayub Khans regime due to the establishment of five more plants with the capacity of 2.8 million tons with four more set up in 1960s. In these years the construction industry went through a boom as demand grew because of an expanding economy. Currently many cement plants are operating in private sector. Pakistan Cement Industry has huge potential for export of cement to neighboring countries like India, U.A.E, Afghanistan, Iraq Russian States. The Financial Year 2010-2011 was not fruit full for the cement industry of Pakistan. Sluggish demand in the local market, increased competition in the international markets and a fall in profit margins marked the highlights of the financial year. (Khan, 2011) In addition to this, broken promises from the government, disruption of distribution channels due to floods and increase in raw material (coal) costs further added to the misery of the cement manufacturers. The demand for cement neither increased nor decreased and remained stagnant in the local market due to inadequate public spending and negligible private sector spending because of recession that prevails in our economy. The government cut down on its Public Sector Development Program (PSDP) by 77 per cent during the financial year. (Khan, 2011)This happened primarily because the funds allocated by the government were not utilized properly. However there is still a ray of hope left. The budget allocated by the government of Pakistan for the fiscal year 2012 looks handsome. PSDP has been allocated Rs710 Billion for the year. The private sector demand was weak throughout the year. This was due to low per capital income and little investor confidence in the economy. (Khan, 201 1)The private sector took on very little or no construction activity which automatically forced the players in the industry into severe price competition. This lead the companies to sell cement bag for as low as Rs235. Later on the manufactures controlled the worsening situation and prices were increased to Rs380 per bag mark. The industry also had to face a tough year in terms of international market as well. The industry exports to different countries like Afghanistan, Sri Lanka, India, China, and Africa. In the year 2011, the industry faced competition from Middle East. The cement exports fell by 11.55 per cent from 10,657,235 M Tonnes to 9,426,112 M Tonnes. (Khan, 2011) Government did not play its part in reviving the cement industry. If 80 per cent of one of your favorite export industries has suffered huge losses, then it is obvious that they are in trouble. (Khan, 2011) The government should have supported one its major exporting industry. The Pakistani Government had prom ised to pay the cement companies an inland freight subsidy. This promise was not put into materialization. Furthermore, the companies had to sell their products in the Pakistani markets at cheaper rates because the cost of transporting the product to Karachi Port was very high. However Government did support the industry by allowing a reduction in the Federal excise Duty and General Sales Tax. There were some companies who reported profits in the year 2011. These were those companies who were located very close to the harbor and did not have to incur the high costs of transportation. There were natural disasters as well in the year 2011 that hurt the cement industry. During the year, nature also seemed to be harsh on the cement industry. There were massive floods which disrupted all the distribution channels and pegged the economy back. (Khan, 2011) Currently, the cement industry does look in bad shape but there is some reason to be optimistic. The extreme damage caused by flo ods has to be reconstructed. This is bound to increase the local demand of cement. Urbanization is also a growing trend in Pakistan and this brings along it the demand for increased construction. The development in Afghanistan is on a rise as well especially after a growing GDP. (Khan, 2011) The cement market should look to capitalize on that. According to the Global cement report 2009, China maintained first position with 26 million tons in exports, while Japan got second position by exporting 12.6 million tons of cement. Third largest cement exporter in world was Thailand with around 12 million tons, followed by Turkey which exported 11.6 million tons of cement. Pakistan was at 5th position and had left Germany behind by exporting 11 million tons of cement during last fiscal year. Germany stood at 6th position with 9 million tons exports. Cement market experts told that Pakistan secured 5th position because of high demand of cement in nearby countries and by capturing new ma rkets such as African countries, Qatar Iraq. Pakistan could achieve the mark of 13 to 14 million tons exports by the end of the fiscal year keeping in view Indian market which has once again started importing cement from Pakistan. The export of cement from Pakistan to India showed a sharp decline after Mumbai attacks. According to the All Pakistan Cement Manufacturers Association (APCMA), local dispatches were 19.3 million tons (down 14 percent YoY). However exports showed an encouraging increase of 47 percent (YoY to 11.3 million tons) during the last fiscal year. (Cement Pakistan Company, 2009) It was expected that the local demand of cement in Pakistan would have remained on high side due to the reconstruction activities of devastated homes, shops and schools in Swat and Malakand after Military operation. Overall Pakistan cement industry dispatches were likely to grow 7 percent in July 2009. The growth in cement dispatches was solely attributable to rising export volumes a s domestic demand remained depressed on every comparable time period. Overall cement plants of Pakistan operated at 80 percent capacity utilization as compared with 81 percent utilization in the same month of last year. Cement exports of Pakistan continue to show healthy and positive growth trend and recorded 45 percent growth on Y-o-Y basis. However, on M-o-M basis, cement exports represented a decline of 3 percent. (Cement Pakistan Company, 2009) The year under review had been one of the worst in the history of local cement industry in terms of prices and profitability. The ongoing recession coupled with capacity expansions in the Pakistani cement sector have created the supply glut in the country resulting in free fall in prices due to a severe price war. The fierce price war has drastically eroded retention prices on one hand, while on the other hand input prices have also increased in general, particularly electricity charges that have increased by 24%. On the backdrop of declining prices, overall cement volumetric growth registered an increase of 9.3% to stand at 34.2 million tons. Installed Production Capacity   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚     Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  As on October 2012  Â  Sr. No.   Name Of Unit Â  Operational Capacity  Â  Clinker Â  Cement 1   Askari Cement Limited Wah Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   1,050,000   Ãƒâ€šÃ‚   1,102,500 2   Al-Abbas Cement Limited Nooriabad, Dadu 900,000 945,000 3   Askari Cement Nizampur Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   1,500,000   Ãƒâ€šÃ‚   1,575,000 4   Attock Cement Pakistan Hub Chowki, Lasbela 1,710,000 1,795,500 5   Bestway Cement Limited Hattar Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   1,170,000   Ãƒâ€šÃ‚   1,228,500 6   Bestway Cement Limited Chakwal Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   3,428,571   Ãƒâ€šÃ‚   3,600,000 7   Bestway Mustehkum Cement Limited Hattar Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   1,035,000 1,086,750 8   Cherat Cement Company Limited-Nowshera Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   1,050,000   Ãƒâ€šÃ‚   1,102,500 9   Dandot Cement Limited Jehlum Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€ šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   480,000   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   504,000 10   Dewan Hattar Cement Limited Hattar 1,080,000 1,134,000 11   Dewan Hattar Cement Limited Dhabeji 750,000 787,500 12   D.G.Khan Cement Limited D.G.Khan Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   2,010,000   Ãƒâ€šÃ‚   2,110,500 13   D.G.Khan Cement Limited Chakwal Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   2,010,000   Ãƒâ€šÃ‚   2,110,500 14   Fauji Cement Company Limited Fateh Jang Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   3,270,000   Ãƒâ€šÃ‚   3,433,500 15   Fecto Cement Limited Sangjani Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   780,000   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   819,000 16   Flying Cement Limited Lilla Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   1,140,000 1,197,000 17   GharibWal Cement Limit ed Jehlum Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   2,010,000   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   2,110,500 18   Kohat Cement Company Limited Kohat Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   2,550,000   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   2,677,500 19   Lafarge Pakistan Cement Company Limited Chakwal 1,950,000 2,047,500 20   Lucky Cement Limited Pezu  Ãƒâ€š 3,725,714 3,912,000 21   Lucky Cement Limited Indus Highway, Karachi  Ãƒâ€š 3,428,571   Ãƒâ€šÃ‚   3,600,000 22   Maple Leaf Cement Factory Limited Daudkhel   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   3,210,000   3,370,500 23   Pioneer Cement Limited Khushab Â  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   1,933,571   Ãƒâ€šÃ‚   2,030,250 24   Thatta Cement Limited Thatta 465,000 488,250   Ãƒâ€šÃ‚  Total 42,636,428 44,768,250  Source: (APCMA, 2011) Competitor Analysis Attock Cement Pakistan Limited Attock Cement Pakistan Limited (ACPL) is a public limited company, listed on the Karachi Stock Exchange since June 2002. Main business of the company is manufacturing and sales of cement. ACPL is part of the Phara on Group, which in addition to investment in cement industry has diversified stakes in Pakistan mainly in the oil and gas sector, power and real estate sector. (Falcon Cement, 2011-2012) ACPLs project was conceived in 1981. The project is a Pak-Saudi venture and has involved an initial capital outlay of around Rs.1.5 billion with a foreign exchange component of  around US$ 45 million. ACPLs manufacturing plant is located in Tehsil Hub, District Lasbela, Baluchistan, at a distance of about 45 kilometers north west of Karachi. ACPL has attained ISO 9001:2000 and ISO 14000 certifications from Lloyds Register Quality Assurance (LRQA) in 2002 and 2006. ACPL is making substantial contribution to the countrys economy and deposited over Rs.2,646 million (US$ 31.5 mil lion) in the form of  Excise Duty , Sales Tax, Royalty and Income Tax during the year 2008-2009. (Falcon Cement, 2011-2012) The cement is being manufactured and marketed under the FALCON brand. It portrays the symbol of the highest standard and truly the market leader. The company wishes to be a premier and reputable cement manufacturing company dedicated to become industry leader by producing quality products, providing excellent services, enhancing customer satisfaction and maximizing shareholders value through professionalism and dedicated team work. Corporate Social Responsibility We define Corporate Social Responsibility (CSR) as our commitment to work as partners with all our stakeholders to effectively improve the quality of life of the members of our workforce, their families and the local communities around our facilities. (Falcon Cement ( Attock Cement Pakistan Ltd.), 2011-2012) The Company continued to strongly support the uplift of the local community, as they are an integral part of it. Basic education facilities, medical treatment and availability of  clean drinking water to the masses are the few top priorities of the Company. Presently, the company is successfully running a school in Sakran where children of workers and nearby villages are getting free education. Moreover, with the cooperation of local administration, we are planning to upgrade the existing school in Hub, having all required facilities. Sensing the dire need for availability of medical facilities for the deserving, the Company regularly arranges free medical camps for t he locality where treatment and medication is provided free of cost. Additionally, the Company embarked upon and awareness program on Hepatitis B C for the local residents of nearby Goths. The Company provides transport in emergency and financial help to the downtrodden nearby villagers on a regular basis. The Company currently operates a Primary level school that imparts education to children of both plant employees and also those from neighboring villages. The Company has also signed a Memorandum of Understanding with The Citizen Foundation (TCF) a non-profit organization for the construction of TCF primary and secondary school located near to factory premises, which is close proximity to the surrounding villages. The total cost of this project would be around Rs. 40 million. This school would comprise of 2 units primary portion and 2 units secondary portion. The structure of the primary school building has been completed and the progress of the project is on track as per the schedule. ATTOCK CEMENT The analysis of the Income Statement Analysis of the Income Statement  2011  2010  2009  Net sales 7,668,133 100.00% 8,510,071 100.00% 5,001,350 100.00% Cost of sales -5,710,166 74.47% -5,801,099 68.17% -3,887,147 77.72% Gross profit 1,957,967 25.53% 2,708,972 31.83% 1,114,203 22.28% Distribution cost -466,659 6.09% -437,194 5.14% -124,744 2.49% Administrative expenses -183,933 2.40% -182,420 2.14% -133,582 2.67% Other operating expenses -102,969 1.34% -147,402 1.73% -54,841 1.10% Other operating income 261,539 3.41% 166,533 1.96% 27,840 0.56% Operating profit 1,465,945 19.12% 2,108,489 24.78% 828,876 16.57% Finance cost -77,628 1.01% -119,763 1.41% -153,909 3.08% Profit before taxation 1,388,317 18.11% 1,988,726 23.37% 674,967 13.50% Taxation -371,632 4.85% -495,775 5.83% -239,942 4.80% Profit after taxation 1,016,685 13.26% 1,492,9 51 17.54%   Data from the income statement of the Attock Cement has been taken for three years i.e. 2011, 2010 and 2009. A trend analysis has been conducted to analyze the contribution of different heads in the total sales for the three years chosen. The total sales for the company have increased from 2009 to 2012 overall but from 2010 to 2011, the total sales of the company have dipped. The cost of sales has increased from 2009 to 2010, but dipped heavily from 2009 to 2010. The distribution costs overall have been increasing for the company over all the three years. The administrative expenses however have decreased which is a good sign and means that the company is operating efficiently. The operating income for the company has increased and there was a decrease in the finance cost. The earnings per share has increased over the three years. Overall, there was an increase in the tax levels for the company but from 2009 to 2010 there was a decrease in the tax levels. The profit after tax howev er decreased from 17% to 13%. COST OF GOODS SOLD 2011 2010 2009 Raw materials consumed 543,407 580,717 371,432 Packing materials consumed 537,457 501,149 340,157 Cement packaging and loading charges 15,267 13,457 10,516 Salaries, wages and benefits 474,618 513,333 351,431 Fuel 1,906,268 2,382,407 1,487,462 Electricity and water 1,380,902 1,058,377 729,174 Stores and spares consumed 225,521 263,656 154,819 Repairs and maintenance 49,546 60,570 66,139 Insurance 28,201 34,594 22,196 Vehicle running and maintenance 49,556 53,037 42,229 Travelling and entertainment 5,354 4,369 3,186 Communication 1,061 1,065 785 Printing and stationery 2,713 2,784 3,120 Security expenses 26,335 30,132 12,478 Depreciation 261,760 463,580 395,937 (Reversal of) / provision for slow moving and obsolete stores, spares and loose tools 1,655 12,171 721 Other expenses 1,115 2 ,674 2,822 5,507,426 5,978,072 3,994,604 Add: Opening work-in-process 368,670 215,161 129,824 Less: Closing work-in-process 221,139 368,670 215,161 Cost of goods manufactured 5,654,957 5,824,563 3,909,267 Add: Opening stock of finished goods 101,290 77,826 55,706 5,756,247 5,902,389 3,964,973 Less: Closing stock of finished goods 46,081 101,290 77,826 5,710,166 5,801,099 3,887,147 Statement of Cost of Goods Sold Analysis of Cost of Goods Sold We have taken 3 years data from financial statements of cost of goods sold of Attock cement to have an idea about the cost efficiency of the whole system. Year 2010 has proven to be the most difficult one in terms of cost as the costs incurred in this year was high as compared to the other 2 years. Year 2009 data shows decreased costs and hence the overall efficiency of the practices of an organization. In year 2011 the costs were somewhat controlled but they were still high due to prevailing economic conditions of the country, political crisis, energy crisis etc. If we look at the components of the COGS, we see that highest cost was incurred in case of fuel and electricity water. This is due to the lack of availability of oil and increasing prices of such resources like electricity and oil. This led to increase in overall costs of the process. The cost of raw materials, packing materials has increased over the period of 3 years showing that overall due to inflation, prices of sup plies have increased. Salaries, wages have decreased in 2011 as compared to 2010 mainly due to lay off of employees that has led to reduction in labor costs. The expense on packaging has increased over period of 3 years which shows that now customers are more aware of the product attributes that is why organizations has to work more on making their products more appealing to their customers. The store and spares consumed is showing an increasing trend but has decreased in 2011which indicates that sales have decreased in 2011. Repair maintenance as well as depreciation has decreased over the period of 3 years showing that the machines or equipment the company is using has remained productive and no major breakdowns or failures have occurred. The overall tendency of depreciation on lease asset is decreasing. The opening work in process is increasing from year 2009 to 2011 showing that there is an overall increase in trend of volume. The overall costs of goods manufactured have increa sed but in 2011 it has slightly decreased as compared to the year 2010. The opening finished goods have shown increasing trend that indicates that there is an increase in sales which shows the efficient operations of the company in producing the products. The costs of goods sold have increased over 3 years period but it has slightly reduced in year 2011 showing somewhat a better cost related activities performance. Bestway Cement Limited Income Statement Year 2011 2010 2009 Net Sales 14,814,797,196.0 7,487,162,751.0 5,649,378,012.0 Cost of goods sold 10,044,450,173.0 6 ,478,902,770 4,636,508,040.0 Gross Profit 4,770,347,023.0 1,008,259,981.0 1,012,869,972.0 Selling and Distribution Cost 140,138,550.0 1 19,917,940 1 03,121,152 Administration Expense 1,395,877,311.0 300,827,927.0 3 8,278,894 Operating Profit 327,972,309.0 (229,490,785.0) (396,632,200.0) Other Income Other Operating Expense 71,506,461.0 Finance Cost 2,286,086,256.0 1,236,140,238.0 1,211,745,924.0 Workers Profit Participation Fund Profit For The Year Before Taxation 1,204,710,754.0 (419,135,339.0) 56,356,202.0 Taxation (230,686,768.0) 587,716,818.0 4,817,471.0 Profit After Taxation 974,023,986.0 168,581,479.0 51,538,731.0 Analysis of the Income Statement Income statements show the Sales, the CGS, the Operating Profit and the Profit before and after Tax for the company at the end of each year for the 3 years. As we can see from the table above, there is an increasing trend for the sales of the company each year which makes us ponder and perhaps believe that the company is not severely hit by the energy crisis. On the other hand the Distribution and Administration Costs have also increased proportionately. It is seen that in the year 2011 there is a drastic increase in the Administrative costs. This implies that the company has increased it labor force to handle the administrative matters in the company. Finance cost has also almost doubled in the year 2011. This clearly tells us that the company has taken heavy loans to either expand themselves or to facilitate the current setup. The company incurred the Other Operating Expenses only in the year 2011, despite that the company managed to make profits in this fiscal year. Bes tway Limited not only covered the losses it made in the year 2010 but also showed a profit in the year 2011. Profit before Taxation was negative in year 2010, and then it almost tripled in the year 2011 because in that the company made a profit. Dewan Cement Limited Dewan Cement Limited (the Company / DCL) formerly known as Pakland Cement Limited was incorporated in Pakistan as a public limited Company in March, 1980. Its shares are quoted on the Karachi and Lahore Stock Exchanges since June, 1989. The registered office of the Company is situated at 7th Floor, Block A, Finance and Trade Centre, Shahrahe- Faisal, Karachi. The principal activity of the Company is manufacture and sale of cement. The company exports its product to Afghanistan. The total number of employees working in Dewan Cement Company ranges to about 211 employees. Dewan Cement Ltd. is the second largest producer of Cement in South zone in Pakistan, and its immediate focus is to be the leader in south zone. Dewan Cement Ltd. manufactures high quality cement using dry process suspension pre-heater with precalcination technology. The rated capacity of Dewan Cement Ltd. is 787,500 tons per year. Cement Plant is located at Dhabeji. The company is extending its production by doub ling its capacity through installing another line, which is under construction. Factories Locations There are two factories of Dewan Cement Limited that are located as follows: Factory South Unit (Line-I II); Deh Dhando, Dhabeji; District, Malir, Karachi. Factory North Unit (Line-I II); Kalimpur Near Hattar; District, Haripur N.W.F.P. Products Company is engaged in manufacturing and sales of following types of cement product South Unit (Line-I II) Sulphate Resistant Cement- (SRC) Ordinary Portland Cement- (OPC) Slag Cement- (Slag) Clinker North Unit (Line-I II) Ordinary Portland Cement- (OPC) Clinker Capacity The installed and utilized capacities of the factories for cement and clinker product were as follows including Line II for clinker of South Unit that commenced during the year, having 900,000 tons capacity. Since it was under usage only for nine months, therefore for comparison purposes the results have been taken as 720,000 tons installed and utilize capacity of clinker and cement has been reflected separately in next pages. They have two production plants with an accumulated installed capacity of 10,000 tons. 1. Hattar Unit: Plant with two production lines is situated in Hattar near Pakistans capital Islamabad we are producing 3500 tons TPD of finest quality Ordinary Portland cement conforms to BS 12/1996 (42.5 Grades). Besides catering local need, cement is primarily being exported to Afghanistan and India. The company plans to export to other countries as well. (AliBaba, 2011) 2. Karachi Unit: This plant also has two production lines with total capacity of 6500 tons T PD. In this plant we manufacture Ordinary Portland Cement, Sulphate Resisting Cement and Blast Furnace Slag Cement. All exports through sea to countries above mentioned is done from this plant besides catering local market. Karachi unit helps us to be most competitive as we are most near to port then any other cement factory. (AliBaba, 2011) DEWAN CEMENT ANALYSIS of INCOME STATEMENT The income statement for the 3 years is as follows: Income Statement Year 2009 2010 2011 Net Turnover 4,598,002 5,682,571 3,494,784 Cost of sales 4,706,326 5,249,197 3,800,662 Cost of sales to Sales 102.4% 92.4% 108.8% Gross profit -108,324 433,374 -305,878 Gross Profit to Sales -2.4% 7.6% -8.8%  Distribution costs 94,741 192,475 120,332 Administrative expenses 246,815 157,534 180,579 Other operating expenses 88,325 -27,609 -4,589 Other operating Income 281,025 30,945 3,046 Operating (loss)/Profit -257,180 86,701 -608,332 Finance costs 325,142 463,191 11,153 Loss/Profit before taxation -582,322 -376,490 619,485  Taxation 83,185 213,282 3,279  Loss/Profit After Tax -499,137 -163,298 -622,764 Loss/Profit after tax to Sales -10.86% -2.87% -17.82%  Loss per share Basic and diluted -1.39 -0.46 -2.74 Analysis 2009 The net turnover for the year was Rs. 4,598,002,000, of this the cost of sales was Rs 4,706,326,000 which was greater than the sales made. The cost of sales was 102.4% of sales made. Hence the gross profit which is calculated by subtracting sales from CGS. This turns out to be a net loss of Rs. 108,324,000. The gross profit to sales is also a negative value as the gross profit was negative. This value is -2.4%. The costs that have been incurred include distribution costs, administrative costs, and other operating expense. These are Rs. 94,741,000, Rs. 246,815,000, Rs. 88,325,000, Rs. 281,025,000. This results in a net operating loss of Rs. -257,180,000. While finance costs which may include interest expense are Rs. 325,142,000. As a result of these expenses the net operating loss becomes Rs. 582,322,000. The tax rebate on this loss is Rs. 83,185,000. This results in a loss after tax of Rs. 499,137,000. As a result of this the loss to sales ratio turns out to be -10.86% and th is also results in a negative loss per share of -1.39. Analsyis 2010 The net turnover for the year was Rs. 5,682,571,000 of this the cost of sales was Rs 5,249,197,000 which was greater than the sales made. The cost of sales was 92.4% of sales made. Hence the gross profit which is calculated by subtracting sales from CGS. This turns out to be a net profit of Rs. 433,374,000. The gross profit to sales is a positive value as the gross profit was positive. This value is 7.6%. The costs that have been incurred include distribution costs, administrative costs, and other operating expense and other operating income. These are Rs. 192,475,000, Rs. 157,534,000, Rs. -27,609,000, Rs. 30,945,000. This results in a net operating profit of Rs. 86,701,000. While finance costs which may include interest expense are Rs. 463,191,000. As a result of these expenses the net operating loss becomes Rs. 376,490,000. The tax rebate on this loss is Rs. 213,282,000. This results in a loss after tax of Rs. 163,298,000. As a result of this the loss to sales ratio turns o ut to be -2.87% and this also results in a negative loss per share of -0.49. Analysis 2011 The net turnover for the year was Rs. 3,494,784,000 of this the cost of sales was Rs 3,800,662,000 which was greater than the sales made. The cost of sales was 108.8% of sales made. Hence the gross profit which is calculated by subtracting sales from CGS. This turns out to be a net loss of Rs. 305,878,000. The gross profit to sales is also a negative value as the gross profit was negative. This value is 8.8%. The costs that have been incurred include distribution costs, administrative costs, and other operating expense and other operating income. These are Rs.120,332,000 Rs.180,579,000, Rs. -4,589,000, Rs. 3,046,000. This results in a net operating loss of Rs. 608,332,000. While finance costs which may include interest expense are Rs. 11,153,000. As a result of these expenses the net operating loss becomes Rs. 619,485,000. The tax rebate on this loss is Rs. 3,279,000. This results in a loss after tax of Rs. 622,724,000. As a result of this the loss to sales ratio turns out to be -17.82% and this also results in a negative loss per share of -2.74. ANALYSIS OF COST OF GOODS SOLD The three year Cost data is provided below: COST 2009 2010 2011 Total volume produced cement (Ton) 1,568,253 1,293,252 937,418 Total volume produced (Kg) 1,568,253,000 1,293,252,000 937,418,000 Total Sales of Cement 4,512,629,000 5,636,342,000 3,464,915,000 Total Cost of Cement Sold (000s) 4,661,073 5,211,622 3,772,846 Total Cost in Rs. 4,661,073,000 5,211,622,000 3,772,846,000     Average Unit Cost per ton 2,972 4,030 4,025 Average Unit Cost per kg 2.97 4.03 4.02     Average Unit Price per ton 2877.49 4358.27 3696.23 Average Unit Price per kg 2.88 4.36 3.70 Method In order to obtain the average unit cost and average unit price for each year the following steps have been taken. The total volume of cement produced in tons The value of tons has been multiplied by 1000 to get the value for volume of cements produced in kilo grams. After that the total sales have been extracted from the financial statements. The total cost of cement has been taken from the cost of goods sold statement. Sales divided by volume gives us the sales per unit Cost divided by volume gives us the cost per unit Year 2009 The average unit cost per kilograms is 2.97, while the average unit price is 2.88 per kilograms. There is an evident increase in cost compared to the price which means there is loss involved in selling. Year 2010 The average unit cost per kilograms is 4.03, while the average unit price is 4.36 per kilograms. In this case, the cost compared to the price is low. This is an indication of a positive profitability. Year 2011 The average unit cost per kilograms is 4.02, while the average unit price is 3.77 per kilograms. There is a visible increase in cost compared to the price which means there is loss involved in selling Literature Review Baqar Jafri (2007), points out that war in Afghanistan and other external factors have created an increased demand in regional constructional activities in the last five years. These factors have helped cement export of Pakistan to increase to a decent level earning foreign exchange. Hence, it helped the budget deficit in Pakistan to ease up. In 2007/08 construction increased due to the development spending in health, education and infrastructure sector. As a result the budget earmarked a record 520 billion rupees for the public sector. From 2003 to 2007 cement industry of Pakistan had registered an average growth rate of 20pc. Cement export is expected to reach 6.6 million tons in financial year 2008 in the light of growing regional demand for construction. According to Baqir, Orascom Telecom, a leading mobile telecommunications company with various international operations, has been keen to invest in the cement industry realizing its tremendous growth potential. This will t ake the industry to a level up. On the other hand, there is high export of cement to Middle-Eastern countries. There is also a growing demand for cement in India and Afghanistan. Housing sector has been looked upon as stimulator of economic growth since there is a large estimated gap of 5.38 million housing units against annual addition of 300,000 units in the country, many tax exemption and incentives are provided to encourage new construction activities in the country. This will stimulate growth of cement industry.   If negative factors are looked into, we find that hike in discount rate will mar cement sectors growth Business Recorder (2012) gives a detailed outlook of the company till October 2012. The article mentions that company has performed tremendously during this financial year as compares to the previous year where it had incurred losses. During the FY12, the company was able to operate 66 percent of its capacity and the sales also grew by 33.4 percent. Thi s performance can be attributed to the reduction in the financial charges, which went down by 23 percent resulting in a profit for the company. Furthermore, in the FY12 the company was able to achieve the highest earnings per share since 2008, which stood at Rs. 5.29. Despite operating in a very competitive industry Bestway was able to maintain its market share and sustain its position as one of the foremost exporters of the country. Mirza Rohail.B (2008) explains growth of cement industry as rightly considered to be a barometer for economic activity. In 1947, Pakistan inherited four cement that had a total capacity of 0.5 million tons. There was some expansion in this sector around 1956-66 but it could not carry on with this development due to countrys economic situation. Ever since Pakistan is importing cement till the mid 90s. The industry was privatized in 1990 which led to setting up of new plants. Cement industry is a very important segment of industrial sector and ha s the main role in the socio-economic development. Cement manufacturing requires hi-tech machinery and infrastructure. Most of the industries are situated in mountainous region that is rich in clay, iron and mineral capacity. Presently cement industry is working in its full capacity since there is a boom in commercial and industrial construction within Pakistan. The statistics of All Pakistan Cement Manufacturers Association also showed that cement exports had mounted to over 6 million tons in 7 months as compared to 3.62 million tons of same period of last fiscal year, depicting an increase of 2.38 million tons. Cement exports during January 2009 went up by 30% to 0.81 million tons as compared to 0.623 million tons in January 2008. Mirza rohail has supported his stance for cement industry showing statistics ,that there are 29 cement manufacturers that are playing a vital role in the building up the countrys economy and  contribution towards growth and prosperity. After 2002-3, most of the cement manufacturers expanded their operations, and increased production. This sector has invested about  $1.5 billion in capacity expansion over the last  six years. In international market the operating capacity of cement export in 1991 was 7 million tons, which increased to become 18 million tons by 2005-06 and by end of 2007 rose to above 37 million tones, and currently the production capacity  is 44.07 million tonnes. Cement production capacity in the north is 35.18 million tons (80 percent) while in the south it is only 8.89 million tons (20 percent). The cement industry of Pakistan entered the export markets a few years back, and has established its reputation as a good quality product. Deregulation after accession of Pakistan to WTO is expected to open the window of competition from cheaper markets.   The recent acquisition of Chakwal Cement by an Egyptian giant, Orascom may be a beginning of such an entry in Pakist an by multinationals. According to Sana Abdullah(2012) the recent comeback of profitability of Pakistans cement sector is mainly due to price leading growth in domestic market, with little change due to exports. Indeed, Pakistans exports dipped by 3.5% in the first seven months of the current fiscal year (which will end on 30 June 2012). Exports were down by 19.5% year-on-year through sea ports, with a lowering of demand in the Middle East to blame. IGI Securities is of the opinion that the prospects for increased cement exports to the Middle East will not improve in the next two years due to a supply glut in the Middle Eastern cement markets. We anticipate a decline in exports of around 5% to 9Mt in the entire 2012 fiscal year. Additionally, there is a prediction in Pakistan about the removal of Saudi Arabias cement import ban. This will benefit Pakistans cement export. However, IGI Securities is of the opinion that Pakistan will not be able to plug Saudi Arabias supply ga p. Instead it is likely that the neighboring UAE and Turkey, which have an estimated 50Mt/yr of excess cement capacity between them will benefit. While demand picked up in the fourth quarter of 2011 in the UAE, this is not believed to be enough to absorb the Emirates overcapacity, installed in 2009, which could easily supply the 4-5Mt/yr defecit in Saudi Arabia. In any case, it is likely that increasing diesel costs already render Pakistans cement an unattractive prospect for the Saudi Arabian market. ICR newsroom (2012) published in its article Pakistans cement manufacturers and exporters exported 545,125t of cement and earned US$46.197m in the first month of current FY12-13, ie July 2012, compared to 612,500t at US$52.064m in June 2012. This reflects a fall of 11 per cent and 11.27 per cent in terms of quantity and value in dollar, respectively, on a MoM basis, according to data released by the governments Federal Bureau of Statistics. Furthermore, if compared with July 2 011 data of 740,592t cement at   a value of US$39.074m, cement exports recorded a fall of 26.39 per cent in terms of quantity but showed a growth of 18.23. The average export price of cement is slightly down to US$84.75/t in July. A spokesman for the All-Pakistan Cement Manufacturers Association (APCMA) in a statement said that exports to Afghanistan and India suffered a sharp drop. Exports to Afghanistan were down by 10.37 per cent to 455,897t, while exports to India slipped by 12.77 per cent to 54,233t. Exports by grinding plants in the southern zone edged down by 17.84 per cent in July 2012 compared with the corresponding month last year. Cement exports by grinding plants located in northern zone declined by 7.02 per cent, mainly because of high freight cost for export by sea, APCMA stated. Sana Abdullah (2011) investigated the increase in diesel, electricity and coal prices and how it has badly hit the cement industry, All Pakistan Cement Manufacturers Associatio n (APCMA) said in a statement on Wednesday. Overall exports fell during the year but exports to Afghanistan the largest destination for local cement increased by 17 per cent to 3.78 million tons from 3.24 million tons. Local sales have also picked up since March as demand increased in the northern part of the country following development spending by the provincial government, said IGI Securities senior research analyst Sana Abdullah. Cement prices could inch up further to Rs425 to Rs430 per bag by the end of June due to rising input costs, said Abdullah. Prices are currently hovering around Rs395 per bag in the north and Rs370 per bag in the south. Cement prices have shot up by almost 40 per cent in this financial year. Pak Tribune (2012) explains that the cement industry faced huge losses in the financial year 2011. As compared to other construction industries the cement industrys ex-factory prices have not risen since a decade. Due to this, most of the companies are experiencing huge losses and their systems are becoming impaired. During the last financial year 2010-2011, 11 cement units suffered loss before taxation aggregating to Rs 5.681 billion while seven cement units, of which two are located near Karachi in close proximity to the sea port, earned profit of Rs 5.982 billion. (Pakistan News Service, 2009) This clearly shows that those units which were located near the harbor exported their production and therefore registered profits. On the other hand units which were located far away from the harbor had to incur huge transportation costs and decided to sell their production in the local market at low prices. As a result the units incurred losses. According to the author the prices of inputs have also gone up over the years. This has increased the overall production cost of cement. Due to a slow rate of construction in the economy the companies are unable to charge the prices from the consumers and are forced to keep the prices low. Th e author also highlighted the devaluation of Pakistani currency and its adverse effect on the economy. The author mentions that there was a devaluation of Rs. 5 in eight years starting from 2000-01 to 2007-08. (Business Recorder, 2011) The news mentioned in this article shed light on the first half of cement industry in the year fiscal year 2012. The industry has shown some impressive numbers in this half as compared to fiscal year 2011. The profits are primarily attributed to the increased prices charged from the consumers. According to the article the cement industry reported a profit of Rs 5.2 billion as opposed to a loss of 1.6 billion during the same period in the last fiscal year. Net sales of the sector posted a healthy growth of 33 percent YoY to Rs 70 billion during July-December of fiscal year 2011-2012 as compared to Rs 53 billion in corresponding period of last fiscal year, revealed InvestCap in a research report on cement sector. As per the article DG Khan Ceme nt posted enormous growth in first half and its earnings with a jump of 566 percent YoY increased to Rs 1.28 billion. Bestway Cement, stood third in row with 14 percent contribution to sector profits, also saw a turnaround in the net profit compared to losses in same period of last year, followed by Kohat Cement and Attock Cement with 11 percent and 10 percent share in sectors profits against minus 4 percent and 8 percent last year respectively. (Syndicate 4, 2012) According to this report, there are a total number of twenty nine cement companies in Pakistan. Twenty six cement companies are listed on the stock exchange. Out of these listed companies four of them are foreign companies. For the survival and growth of such an industry in our country there are a few pre requisites. Establishment of a proper infrastructure and conducive location are the most important ones. Most of the cement industries established in our country are located in mountainous areas where they have an acc ess to clay, iron, and mineral capacity. Furthermore, the report sheds light on the type of market that exists in Pakistan. The cement industry in Pakistan has acquired a shape of oligopoly. Meaning, there are a few major players in the market which decide on the pricing strategy of the product. The disadvantage of such a system is that they can create a monopolistic competition in the market and charge very high prices from the consumers. However that has not happened yet in the Pakistani market because of very low demand of cement due to very less or no construction. There is also a bright side to this oligopolistic competition. The companies can mount pressure on the government and ask them to give subsidies on the inland transportation system. The report further mentions the industrys unhappiness with the taxes levied on the industry. This results in increased cost of production of the product. Also, the rising cost of energy is another source of concern for the industry. According to the report, the national installed capacity of the cement industry is 44 million tons. The capacity utilization fluctuates from 70 75%. This shows that the capacity of the plants remain unutilized most of the time. Lime and gypsum are the two major inputs in the manufacturing of cement. Pakistan is blessed with mineral wealth. In a survey conducted by the Geological Survey of Pakistan, the country possesses large reserves of Limestone and the annual production is estimated at 8,698,573 metric tones. (B., 2008) The author in this compilation highlights the challenges faced by the Pakistan Cement Industry. The most apparent challenge faced by this industry is the rising inflation and the increasing interest rates. It is a huge disadvantage for not only the local investors who wish to expand their businesses but also for the foreign investors. Another challenge is the huge taxes levied on the cement industry. The government should take this matter seriously and redu ce the taxes on this industry. Research Question A research question should be clearly defined. There should be no ambiguities in a research question because that would make a research faulty. A research question specifies the objective of the study and the path that will be undertaken to answer that particular question. Once it is decided the researcher then decides to use qu