Poorly Written Report Free Essays

Case of a Poorly Written Report â€Å"Loose Bolts? † February 30, 1973 The film â€Å"Loose Bolts? † is an investigation of what got known as the Lordstown disorder by business week magazine. Meetings with laborers, foremen, and association authorities in this film show how an exhausted and disappointed functions turns out vehicles (Chevy Vega’s) with significant blemishes. I prescribe this film to anybody inspired by the investigation of specialist mentalities. We will compose a custom exposition test on Ineffectively Written Report or then again any comparable subject just for you Request Now †Paul Marshall, Professor of Management, Harvard Business School The movie producer is handy and discerning in depicting the fatigue and sadness of the men in this manufacturing plant. † †Roberta Peterson This case includes embeddings ourselves at the butt level of the executives who direct around numerous specialists on a mechanical production system at the Lordstown, Ohio, GM plant in 1972. We will likely think of some important contrasts we could have made as a foremen in improving representative administration relations around then. Our essential objective is to improve specialist the board connections. From Loose Bolts, â€Å"The perfect foreman couldn't let the individuals he oversaw realize he is in concurrence with them. In the event that he is in compassion for the individuals, he is dead as a foreman or as a director. He’s lost the ballgame to the extent directing his activity acceptably as an individual from the board. † If we read this cite and have faith in it, our investigation should stop directly here, it ain’t worth burning through our time no more†¦. be that as it may, we accept their are a few things foremen could have been done to improve parcels and bunches of things in the plant. High administration frequently alluded to sequential construction system laborers as blockheads. Regardless of this, it was redundant for a foreman to proceed with this conduct and treat and allude to his subordinates as â€Å"idiots†, or treat them like douche bags. It ain’t that difficult to treat individuals with a little r-e-s-p-e-k-t. Laborers had recommendations about how to improve work execution on the mechanical production system, yet the insane foremen never passed them along to upper administration. Another statement from â€Å"Loose Bolts? â€Å", â€Å"The entire plant runs on dread. Everybody’s frightened, starting from the top. † â€Å"General Motors imported foremen from existing GM plants. General Motors subsequently incidentally diverted the energies and feelings of aggressive youthful laborers from the organization and into association activism. From the earliest starting point, the plant was a site of work the executives struggle. † (Joseph A. Field, â€Å"The Little Car that Did Nothing Right: the 1972 Lordstown Assembly Strike, the Chevrolet Vega, and the Unraveling of Growth Economics†) Lee Iacoocoo CEO, Chrysler Motors The most effective method to refer to Poorly Written Report, Essay models

Finger Print Recognition and Image Enhancement Using Matlab free essay sample

Instrumentation Engineering by the BPUT, ODISHA during the scholarly year 2011 †2012. It is ensured that all rectifications/recommendations showed for inside evaluation have been fused in the report. The venture report has been affirmed as it fulfills the scholastic prerequisites in regard of undertaking work endorsed for the above degree. Task Incharge Head of Department  â€Å"He who gets an advantage ought to always remember it† Behind each accomplishment there lies an ace hand which makes focus, devotion, support, eagerness and happiness. Low quality unique finger impression picture, twisting, the fractional picture issues, huge finger impression databases are for the most part significant regions of research expected to improve the exactness of ebb and flow frameworks. 1. 2 What is a unique mark? Fingerprints are the examples shaped on the epidermis of the fingertip. The fingerprints are of three kinds: curve, circle and whorl. The unique mark is made out of edges and valleys. The interleaved example of edges and valleys are the most obvious basic attribute of a unique mark. There are three fundamental unique mark includes a) Global Ridge Pattern ) Local Ridge Detail [pic] Fig 1. 1 Fingerprint Image c) Intra Ridge Detail Global edge detail: There are two kinds of edge streams: the pseudo-equal edge streams and high-ebb and flow edge streams which are situated around the center point as well as delta point(s). This portrayal depends on the edge structure, worldwide tourist spots and edge design qualities. The generally utilized worldwide unique mark highlights are: i)Singular focuses †They are discontinuities in the direction field. There are two kinds of solitary focuses center and delta. A center is the highest of a bending edge, and a delta point is where three edge streams meet. They are utilized for unique mark enlistment and characterization. ii )Ridge direction map †They are neighborhood course of the edge valley structure. It is useful in characterization, picture improvement, include confirmation and sifting. iii)Ridge recurrence map †They are the complementary of the edge separation toward the path opposite to neighborhood edge direction. It is utilized for sifting of unique mark pictures. Neighborhood Ridge Detail:- This is the most broadly utilized and examined unique mark portrayal. Nearby edge subtleties are the discontinuities of neighborhood edge structure alluded to as particulars. They are utilized by scientific specialists to coordinate two fingerprints. There are around 150 unique kinds of details. Among these particulars types, edge consummation and edge bifurcation are the most usually utilized as the various sorts of details are blends of edge endings and edge bifurcations. (a)(b) (c) (d) (e)(f) Fig 1. 2 Types of details The particulars are generally steady and powerful to differentiate, picture goals, and worldwide bending when contrasted with different portrayals. Albeit the greater part of the programmed unique mark acknowledgment frameworks are intended to utilize details as their finger impression portrayals, the area data and the bearing of a minutia point alone are not adequate for accomplishing superior. Particulars inferred optional highlights are utilized as the relative separation and outspread point are invariant regarding the pivot and interpretation of the unique mark. Intra Ridge Detail On each edge of the finger epidermis, there are numerous minor perspiration pores and other changeless subtleties. Pores are particular as far as their number, position, and shape. In any case, removing pores is plausible just in high-goals unique mark pictures and with high picture quality. In this way the expense is high. Consequently, this sort of portrayal isn't received by currentautomatic unique mark distinguishing proof frameworks (AFIS). 1. 3 Fingerprint acknowledgment Fingerprint acknowledgment is one of the well known biometric strategies. It alludes to the mechanized technique for confirming a match between two unique finger impression pictures. It is essentially utilized in the recognizable proof of an individual and in criminal examinations. It is framed by the edge example of the finger. Discontinuities in the edge design are utilized for distinguishing proof. These discontinuities are known as details. For particulars extraction type, direction and area of details are separated. Two highlights of details are utilized for recognizable proof: end and bifurcation. [pic] (a) Ridge finishing (b) Bifurcation Fig 1. 3 Types of nearby edge highlights [pic] Figure 1. 4(a) two significant minutia (b) Other particulars highlights Finger print acknowledgment incorporates two sub-areas: one is unique finger impression confirmation and the other is unique finger impression distinguishing proof. Moreover, unique in relation to the manual methodology for unique mark acknowledgment by specialists, the unique mark acknowledgment here is alluded as AFRS (Automatic Fingerprint Recognition System), which is program-based. [pic] Figure 1. 5 Verification versus Recognizable proof However, in all unique mark acknowledgment issues, either verification(one to one coordinating) or identification(one to many coordinating), the underlining standards of very much characterized portrayal of a unique mark and coordinating continues as before. The benefits of unique mark acknowledgment framework are (a) They are profoundly all inclusive as lion's share of the populace have neat fingerprints. b) They are truly dependable as no two individuals (even twins) have same unique mark. (c) Fingerprints are framed in the fetal stage and remain basically unaltered all through life. (d) It is one of the most exact types of biometrics accessible. (e) Fingerprint obtaining is non meddlesome and consequentl y is a decent alternative . 1. 4 Approach There are three methodologies for unique mark acknowledgment. They are picture based methodology, surface based methodology and details based methodology. In picture based coordinating, the picture itself is utilized as the format. It requires just low goals pictures. Coordinating is finished by optical connection and is incredibly quick. It depends on the worldwide highlights of an entire unique mark picture. Anyway it requires precise arrangement of the unique mark tests and isn't great for changes in scale, direction and position. The second is the surface based methodology. It utilizes surface data for coordinating and performs well with low quality prints. Anyway like picture based coordinating it requires precise arrangement of the two prints and not invariant to interpretation, direction and non-straight bending. Details based methodology is the last methodology. Here the edge highlights called particulars are separated and put away in a layout for coordinating. It is invariant to interpretation, pivot and scale changes. It is anyway mistake inclined in low quality pictures. The particulars based methodology is applied. Typically before particulars extraction, picture preprocessing is performed. In our venture we have concentrated chiefly on the preprocessing and extraction stage. Unique mark upgrades strategies are utilized to diminish the clamor and improve the lucidity of edges against valleys. The picture preprocessing comprises of the accompanying stages. They are field direction, edge recurrence estimation, picture division and picture upgrade diminishing. It is trailed by a particulars extraction calculation which extricates the principle details highlights required for coordinating of two examples.  Image Acquisition Image securing is the initial phase in the methodology. It is significant as the nature of the unique mark picture must be acceptable and liberated from any clamor. A decent unique finger impression picture is attractive for better execution of the finger impression calculations. In light of the method of securing, a unique mark picture might be delegated disconnected or live-filter. A disconnected picture is commonly gotten by spreading ink on the fingertip and making an inked impression of the fingertip on paper. A live-filter picture, then again, is gained by detecting the tip of the finger legitimately, utilizing a sensor that is fit for digitizing the unique mark on contact. Live-filter is finished utilizing sensors. There are three fundamental sorts of sensors utilized. They are:- Optical sensors Optical sensors use varieties of photodiode or phototransistor finders to change over the vitality in light occurrence on the identifier into electrical charge. The sensor bundle normally incorporates a light-discharging diode (LED) to enlighten the finger. There are two finder types utilized by optical sensors, charge-coupled-gadgets (CCD) and CMOS based optical imagers. CCD finders are touchy to low light levels and are equipped for making superb grayscale pictures. Be that as it may, CCD manufacture is moderately costly and neither one of the lows light affectability or grayscale imaging are required for unique finger impression acknowledgment. CMOS optical imagers are produced in amount and can be made with a portion of the picture preparing steps incorporated with the chip bringing about a lower cost. Optical sensors for fingerprints might be influenced by various genuine factors, for example, stray light and surface defilement, potentially even a unique finger impression left by an earlier client. Regular debases that break down picture quality incorporate oil and soil, scratches on the sensor surface, and buildup or ice. A few providers have attempted to avoid the defilement issue by straightforwardly taking a 3D picture from the outside of a finger. 3D imaging innovation is increasingly sterile however presents an entirely different arrangement of issues and was excluded from this investigation. Impostor prints are to a greater degree an issue for optical sensors than it is for different identifiers since it is moderately simple to give the scanner a persuading picture regarding a unique finger impression. Providers have thought of a few methods to approve a live finger. For instance optical sensors can be upgraded and made increasingly impervious to double dealing with Electro-Optical imaging. This works by putting a voltage over a light-producing polymer film. At the point when a finger is introduced, the edges give a ground to the polymer surface making a little present that producing light. The unique mark valleys stay dim so a high differentiation picture is produ

Idea of Destiny in Homers Odyssey Research Assignment - 3025 Words

The Idea of Destiny in Homer's Odyssey: Fate, God, Daimà ´n and Human Immortality (Essay Sample) Content: Client NameInstructor NameCourse NameDateThe Idea of Destiny in Homers Odyssey: Fate, God, Daimn and Human ImmortalityThe poetic design to interpret socio-religious beliefs transmitted through human endeavor shapes the representation of á ¼ ¶ (Destiny) in Greek archaic literature. This essay elaborates on the notion of destiny in the Homeric epic Odyssey in which the idea is often expressed through the themes of fate, relationship between Gods and men, journey, death, justice and the inevitableness of consequences. While in Iliad, Homer creates nobleness of his characters through the construct of an epical moira (Fate) in Odyssey, he posits destiny with a design of celestial, cosmic or divine purpose; and with this poetic intention, Zeus, once the source of moira, turns into a passive divine guardian, a never-ending agent who administers destiny.Of these things, Speak, Immortal One,And tell the tale once more in our time. CITATION Sta07 \p 1 \l 1033 (Lombardo 1)Th e Odyssey opens with these lines invoking divine help to retell/recreate the story of Odysseus. Homer represents his bard as moved by the god CITATION Sta07 \p 59 \l 1033 (Lombardo 59) and divine CITATION Sta07 \p "60, 148, 240" \n \l 1033 (60, 148, 240) to whom god has bestowed on his inspiration. Thus, the dawn of Greek poetic tradition starting in hands of Homer presents its poetic vision as inspired by the divine. For this purpose, the poet casts Muses who as a godly power possess the omniscient memory and their presence in the text confirm the authenticity of retold stories of historical events and heroes. But, Homer, the master of poetic craft, creates an uncertainty between the divine origin of his stories and its merely resembling the actual events of god. In Book-22, Phemius, the Homeric bard of Ithaca, refers to the human (self-taught) and divine attribution of his ability to sing:By your knees, Odysseus, respect meAnd pity me. You will regret it somedayIf you kill a bard me who sings for gods and men.I am self-taught, and a god has planted in my heartAll sorts of songs and stories, and I can sing to youAs to a god. CITATION Sta07 \p 209 \l 1033 (Lombardo 209)These lines of Phemius can sum up the process of how stories were formulated to be retold and it announces a new orientation to individuality of the poet, the relative autonomy of the poet as a point of liberation from the total dependence on divine inspiration. The Odyssey revolves its narrative on this theme where human versus divine can occur simultaneously creating different degrees of the same thing.Evidently enough, an orally transmitted composition sets the context for Homeric heroes and their fates. Homeric epics employ certain words, their derivatives and phrases to denote the idea of fate. Words such as á ¿â€", á ¼ ¶, ÏÅ', ÃŽ ¯, ÏÅ', with their etymological source and their evolutionized meanings found in later Greek literary tradition, suggest the connotations of part, share due measure death the share of death CITATION Liu10 \p 12 \l 1033 (Liu 12)... The tall pillars that keep earth and heaven apart .. CITATION Sta07 \p 3 \l 1033 (Lombardo 3)As Jacqueline de Romilly puts it, the blend of Hellenic and pre-Hellenic elements find space in Homeric religion. This religion imagines mount Olympus or simply the heaven up in the sky as the home for gods. The Odyssey names almost every natural phenomena such as thunder, Moon, storm, cloud, the Dawn, wind, snow, mist, frost, lightning, Sun, rain, the stars etc. The epic poem gives instances where mortals get afraid of such phenomenon. Sometimes humans are terrified by the mere perception of such natural sights, as they believe these are all heavenly phenomena occurred in response to some unholy act of mortals.Coming to Romilly again though Zeus is their king, father or father-like figure each god has his / her own distinctive personality, attitude, mood and likeness. Inter-personal relationship am ong gods, as Homer depicts it, finds analogy to mortal human life. Zeus wife, Hera, sometimes challenges him, sometimes deceives him formulating through scenes some of which are almost comic in nature CITATION Jac85 \p 13 \n \l 1033 (13). Other gods tries to influence Zeus or disobey him. In Book-5 of the Odyssey when Calypso came to know about Zeus order to free Odysseus she rebuked Hermes condemning male gods and their hypocrisy. She continues citing examples where male gods have enjoyed privileges taking mortal women as lovers and where they have frustrated female gods for doing the same. Like men, Gods have their king and assemblies. An occurrence of one such assembly opens Book-1 of the Odyssey. Like men, passions can be found in gods that are not always very legitimate. Demodocus, in Book-8 of the Odyssey, sings the Ares-Aphrodite story of adulterous love CITATION Sta07 \p 54 \l 1033 (Lombardo 54). The birth of Achilles reminds that Homeric gods, in real or in disguise, passionately mingle with mortals. Gods, too, have their friends, preferences and rivals.Thus, Homer has made his gods not merely anthropomorphic, but also human with all the imperfections the word may convey. However, being god they enjoy privileges of immortality and superhuman powers, which make them fundamentally different from mortals. The Odyssey gives examples of thunderbolt, wielded by Zeus, and storms, raised by Poseidon, and the transformation of men in to pigs by Circe. In Homeric world, man is constantly afraid of gods for they could thwart him. In Odyssey, divinity is, as Homeric man often speaks of it, referred to as an abstract daimn, a divine principle, the will of heaven CITATION Jas14 \p 9 \l 1033 (Binder 9). The term, as used by Telemachus in Book-16 when he was in great distrust that his father Odysseus is standing in front of him, he disbelievingly states: You must be some spirit, enchanting me CITATION Sta07 \p 147 \l 1033 (Lombardo 147). Hence, Telemachus, not sure about any specific god to be involved yet he is convinced of some divine (theos) intervention, is referring to an unstipulated nature of mysterious supernatural power by using the term spirit, originally used as daimn in Homeric Greek CITATION Jas14 \p 10 \l 1033 (Binder 10). In Book-8 Alcinous uses the term to describe the same nameless abstract divinity, asserting collectively as gods, when he says: .. (gods) spun that fate CITATION Sta07 \p 81 \l 1033 (Lombardo 81). Instances like this where daimn is used to mention the involvement of some unspecified divine agent can also be found at Book-1 when invoking the muse the poet says: the gods spun the thread / For Odysseus to return home to Ithaca CITATION Sta07 \p 1 \l 1033 (Lombardo 1) and in Book-11 where Odysseus asserts: ..as the gods have spun it CITATION Sta07 \p 99 \l 1033 (Lombardo 99).However, there are also occasions where daimn is used in association with some specific god. In Book-4, Menelaus emphasizes: Its easy to spot a man for whom Zeus / Has spun out happiness / As Nestor CITATION Sta07 \p 17 \l 1033 (Lombardo 17). In the eleventh book of the Odyssey, Elpenor explicates Odysseus: an evil á ¼ ¶ (destiny) of / from daimn and vast amounts of wine destroyed me CITATION Jas14 \p 11 \l 1033 (Binder 11). Hence, we are exposed to the idea of individual fate related to daimn and daimn combined with á ¼ ¶ connotes the later formulation of the term daimn as a particular dispenser who mediates between an individuals fortune (in positive sense) and fate (in negative sense). If Menelaus and Telemachus refer to some unknown disruptor the account of Elpenor relates the term with some allotter or dispenser who, being superior, controls the destiny of mortals. Homer utilizes the term to convey a more personalized disposition when his daimn associates Zeus as the allocator of fate, Poseidon as the dispenser of Odysseus misfortune. Daimn, divine interventions, the gods, á ¼ ¶, moira are in tertwined with Odysseus travel, homecoming and glory.Homers use of the term daimn suggests that in his vision Zeus, fate, gods and even destiny are not altogether different in meaning having their own extended connotation beyond which they are not similar either. As a derivative of daimn these words, in phrases and descriptions, mean to cause fortune/misfortune which mortals cannot decide/modify. However, used as the referents of daimn they all denote multiple significations showing the existence of a systematic theology.The will of the everlasting gods is not turned suddenly CITATION Shm17 \l 1033 (Shmoop)In Homers Odyssey, the frequent interventions of Gods in human life, their existence coming together with mortals lead to an obvious affectionate familiarity. While the anger of Poseidon creates troubles for Odysseus, Athena always advocates for his success. In Book-13 of Odyssey, there could be found few charming scenes between Odysseus and Athena which depict the extent of cl oseness a God can have with a mortal, whose existence is not ultimately dependent on him (at least the Homeric men think th...

Essay on Changes

Essay on Changes Introduction Change is ever present aspect of human life. The dynamic nature of the society and the environment means that people cannot afford to stay in the same position and must adapt their lifestyles, attitude and behavior occasionally in order to fit in. This description is fitting to the involuntary type of change. On the other hand, change can be voluntary especially when it is motivated by personal convictions such as the desire for success. Change is a theme that appears in many literature publications. â€Å"Young Goodman Brown† and â€Å"Sweat’ are two famous short stories that feature characters going through change. This paper aims to explore the changes that occur in two of the characters in these stories and the implications of this change. The two characters are Delia Jones from ‘Sweat† and Goodman Brown from â€Å"Young Goodman Brown†. The paper aims to show that the consequences of change can  be  either negative or positive in regards to the status of one’s life. Delia Sweat is the main character in â€Å"Sweat†. At the beginning the story, Delia is a sensitive, likable and hardworking woman who is, unfortunately, under constant abuse from her cruel and controlling husband, Sykes. She is depicted as an all-round character with a variety of different emotions but who is also familiar with almost all facets of life. She is very proud of her work that involves washing clothes for the white people. He husband who on the other hand does not work constantly abuses and despises her in spite of the fact that she is the one who pays for the house they live and buys the food that they eat. Perhaps even more surprising the fact that her husband acts so horribly towards her while he is very sweet and polite to his mistress. However, the day arrives when Delia decides she has had enough, and this is where her transformation or change commences. Outraged by her husband’s constant condescension and despise, she screams at him reminding him of how hard she works to support them. Wanting to emphasize her point, she picks up an iron skillet intending to strike who is at this moment is shocked as he is used to abusing her without any reaction from her. From this moment, Delia changes from a submissive character who endures constant abuse to an extremely defensive and aggressive character. Her husband tries to antagonize her further by bringing a snake  into the house knowing very well that Delia is extremely fearful of snakes. With her new found aggressiveness, she gives her husband an ultimatum to remove the snake from the house or she will report him to the white folks. He total change is further revealed near the end of the tale when her husband is bitten by the same snake that he had used to antagonize her with. Delia does nothing to help him depicting which is a major shift from her former submissive character. Through her change in character Delia attains empowerment after the years of abuse that she has suffered from her husband. It this case, her change can be said to be positive because although it is associated with a tragic event which is the death of her husband, she is able to find empowerment and success. Unlike Delia whose changes are positive, Young Goodman Brown change is not that positive in nature. The story begins in an evening where Goodman is saying goodbye to his wife and setting off to attend to a certain task. Although his wife does not want him to go as she does not know what the dark holds, he says goodbye to her and leaves. He meets an old man along the  way who tells him that he is the Devil and in spite of emphasizing that him and his forefathers have been Christians for a long time; he follows him. They come across an old woman who is known in the village for her good deeds but reveals herself to be a witch and this when Goodman learns they are on their way to an evil ceremony to initiate two new recruits. Goodman is alter amazed to see many of his village mates and even his wife on their way to the evil ceremony. He cries out to the heavens suddenly; he realizes that he is alone in the forest and cannot determine whether it was all a dream. The experience at the forest completely changes Goodman for the worst. Once he gets back to the village; he looks at all the people he had seen including his wife and the village preacher with utter disgust. He isolates himself and for the remainder of his life, he lives with despair and suspicion and in the end dies as a bitter, lonely man. Delia and Goodman’s Brown both go through deafening changes. However, the impending fortunes for the two are very different. Delia change is voluntary because she activates it herself. On the other hand, Goodman Brown’s change can be seen to be involuntary because it is brought about by an unexpected incidence that changes his outlook on life forever. While Delia change is positive and causes an improvement of her life, and Goodman Brown’s change is negative and only degrades his life. This is proof of the fact, change does not always means change of fortunes for the better; change can be also be negative and can lead to a person’s downfall. Works Cited Hawthorne, Nathaniel. Young Goodman Brown. Charlottesville, Va.: University of Virginia Library, 1996. Print. Hurston, Zora Neale, and Cheryl A. Wall. Sweat. New Brunswick, N.J.: Rutgers University Press, 1997. Print.

Political Politics Of The United States Essay - 1199 Words

A diverse society requires a pluralistic political structure in order to enfranchise citizens and allow the broadest scope of opinions to be heard. The United States has a rich history filled with specific examples of how an individual’s voice carries enough weight to make both a difference. However, a person’s ability to make a political impact does not necessitate eloquence and or individual intrepidity. Rather, our Founding Fathers carefully crafted a democratic system in which the voices of every individual were given significance and influence through their right to vote in elections. Unfortunately, political elections are not as idealistic as our fore fathers may have intended. In recent years, political campaigns in the United States have become an increasingly distasteful process in recent years, specifically in regard to the way in which they are funded. Political campaigns are regularly fuel by greed, power and a shady procurement of financial support. This corruption promotes inequitable campaign procedures, and almost never results in a fair and unbiased candidate victory. In recognition of this exploitation of power, steps have been taken by federal and state legislatures to regulate rampant unethical funding in political elections. In response to these efforts, two distinct sides have emerged. Proponents of campaign finance limits argue that wealthy donors and corporations hold too much sway in elections and as a result, corrupt campaigns. Those favoring lessShow MoreRelatedPolitical Relations Between The United States And Politics1328 Words   |  6 Pa gesthus be affected by institutions in two different countries. In this essay I will talk about the political institution in both countries. I will start by explaining politics in the United States and lead into how politics in Mexico function. Afterwards, I will compare both political institutions and draw from my own experiences to explain any differences between the two. 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North Korea Essay Example For Students

North Korea Essay One of the misconceptions about the North Korean prisoner camps, where the extraordinary amount of brainwashing happening in them. The communists gave the American prisoners of war some reeducating. Brainwashing proved in the long run to be unproductive, but it did keep 21 Americans in camp. The American armed forces tried to find out what really happened with their own psychologists, but the information taken was inconclusive. Some of the POWs in the North Korean camps where corrupted with the communism toxin, which made a few of the men turn on their own friends and country. No Americans ever escaped from the Communism prison camps. The death rate was the highest in history, 38%. Lt. Col. William E Mayer, one of the psychiatrists who participated in the interviewing and Eugene Kinkead, a free lance writer The revolution of the 1930s proved that the American adolescence church life and schooling was developing a good character in the childrens society, which intern translated itself onto the line of battle. Where the American POWs showed great weakness for the will to survive. As the author of the American Prisoners of War in Korea H. H. Wubben points out about the armed forces, The average soldier gave little concern to the conflicting values underlying the military struggle , , , and Although he showed a strong but tacit patriotism, this usually did not lead him in his thinking to subordinate his personal interests to the furtherance of ideal aims and values. The soldiers also faced bouts of apathy or depression which possibly led some of the troops to death. Kinkead-Mayer reported Failures in adjustment were most apparent in the 18-to-23-year-old group who had little or no previous experience and much overprotection. The country is titled as a democratic republic, but in fact, it is an absolute monarchy with the dictatorship. Lots of informative articles by the different scholars picture the ideology of North Korea as Korean ethnic nationalism, and they inform about the existence of the communism in this country. The current ideology of North Korea could be compared to the fascism that existed in Europe in the 20th century. To create the strong roots for such ideology, people are controlled in all spheres of their lives. Even the travel is deeply controlled by the government. What you should know about the human position North Korea is widely known as the country with the worst human rights on the Earth. People are commonly imprisoned being accused and named the political criminals. There are no real trial processes, and most imprisoned people are sent to the labor camps without lots of explanations. Among such political criminals, there are many Christians or leadership critics that are deported with all the members of their family and rarely are given a chance to be released. There are real testimonies of the existence of such abuses as torture, murder, starvation, medical experimentation, forced abortion, and rape. Basing on these facts, North Korea was accused by United Nations Commission of Injury of crimes against humanity. North Korea essay example 2 North Korea as the closed country North Korea is well-known as an isolated country that does not want anybody to discover its insides. It is not easy for other countries to discover the reliable pieces of information about this country as all the media in North Korea is under the strict control of the government. The country still has some diplomatic relationships with more than 166 countries. However, due to the politics of its government, North Korea is not recognized by Estonia, the United States, France, Japan, Taiwan, Israel, and several other countries. This is mostly connected with the contradictions between the real politics of the country and its ideas on the paper. The most famous conflict between North Korea and other countries is connected with the country’s nuclear weapons program. The North Korea nuclear crisis is supposed to be one of the major dangers to the word. Especially this threat is directed to the USA, Japan, China, Russia, and South Korea. The situation has become extremely complicated, and lots of new problems have arisen due to this. As was said in the introduction, the government in North Korea provides an isolated politics, but now the whole world is struggling to understand what is going inside the country. If the situation were not improved, the stabilization in the world would be damaged, and the new world war will arise. Tomb Wall of Amenemhat His Wife Hotept EssayThe problem appeared in October 2002 when North Korea claimed that it could make nuclear weapons. The country stopped its participation in the Nuclear Nonproliferation Treaty and opened its nuclear reactors. The United States and others countries took this sign as a danger and immediately took the actions trying to solve the problem. Actually, it was a step to attract the attention of the USA and make them into negotiations. Unfortunately, this step had damaged the life of innocent people and cause to the list of extremely complicated problems that are still hard to solve. North Korea essay example 3 North Korea and nuclear test In 2006, North Korea confirmed that they had completed the first nuclear test. The following year the government announced that they have nuclear weapons. In order to find the solutions to this activity, six-party talks were organized, which include South Korea, North Korea, Japan, the United States, China, and Russia. These talks started functioning in 2003 and continued working in a series of talks. The countries had come to the conclusion that North Korea should stop its nuclear facility and receive the fuel aids in exchange. However, the country did not strictly follow the agreement, and it was delayed and later again restarted allowing North Korea to receive the aid. In 2009, the second nuclear test was completed, and it ends with an explosion. In 2012, North Korea stated that it would not do any nuclear tests and allowed the inspectors to examine the place of tests. The USA agreed to support North Korea with aid only after the country showed the real steps towards the completing its sides of the agreement. However, the same year the USA changed its mind as North Korea conducted the missile test. The next year, North Korea conducted the third underground test, and in 2006 it conducted the fourth one, stating that it involved a hydrogen bomb. It also provided a fifth test that broke all the records, and its yield was about 25kt. Additionally, because of its activities, North Korea was stated as a state sponsor of terrorism. North Korea was given a list of sanctions from the United Nations, but it does not seem to stop the country. Lots of politician critics are arguing about the reasons for such aggressive activity of the country. Some of them debate that the real reason is to make the USA and European countries to stop ignoring it. However, the real problem is hidden in the impossibility to stop these actions immediately. North Korea does not take into consideration its promises, and nobody knows what plan the country has created. Every country in the world is carefully watching the situation, and nobody can definitely say how this will end. Lots of critics suggest that the World War III could arise on this background.

The Business and Financial Performance of Indus Motor Company Limited over the Three Year Period Essay Example

The Business and Financial Performance of Indus Motor Company Limited over the Three Year Period Essay Topic reason and its context It was imperative to select the topic in which I could submit my finest competence. At first all topics looked trouble-free, but when I studied them thoroughly, they turned complicated for me. Then, I finally reached at the conclusion of trying, â€Å"The Analysis of financial situation of Indus Motor Company Limited (IMC)†. It involves appraising how the company has been performing over the years, within the industry and along with other competitors.It leads to calculation of accounting ratios and interpreting them in the light of internal and external factors, which may affect the performance of the company. Different analytical tools have been used: 1. 1. 1 Ratio analysis Financial ratio analysis is the calculation and comparison of ratios which are derived from the information in a companys financial statements. The level and historical trends of these ratios can be used to make inferences about a companys financial condition, its operations an d attractiveness as an investment. http://www. inpipe. com/equity/finratan. htm 1. 1. 2 SWOT analysis SWOT analysis provides a structure for analyzing either your own strengths and weaknesses, and the opportunities and threats you face, or in a work context for analyzing the strengths, weaknesses, opportunities and threats a business or event faces. (Pauline Kneale and Sam Aspinall, 2003) http://www. geog. leeds. ac. uk/courses/other/casestudies/intra/SWOTanalysis. doc 1. 1. 3 Porter’s five forces of competitive analysis Five forces analysis helps the marketer to contrast a competitive environment.It has similarities with other tools for environmental audit, such as PEST analysis, but tends to focus on the single, stand alone, business or SBU (Strategic Business Unit) rather than a single product or range of products. Five forces analysis looks at five key areas namely the threat of entry, the power of buyers, the power of suppliers, the threat of substitutes, and competitive rivalry (Marketing Teacher Ltd 2000 – 2008) http://www. marketingteacher. com/Lessons/lesson_fivefoces. htm 1. 2 Reasons for SelectionI was enthusiastic of studying and analyzing the financial situations for successful companies and learn from their strategies, now I got a chance to work on it. The chosen topic was explicable and lucid. Automobile industry has a main effect in the national economy of Pakistan and it is being developed in the previous years so I had a keen interest in analyzing the financial performance of this sector. I wanted to practice applying ratio analysis techniques in a real life context. The various models, I have used in my report (SWOT, Porter’s five forces model and ratio analysis) were all part of my studies.The shares of company are quoted on the stock exchanges of Pakistan so collection of its accurate and reliable information was not a big deal. 1. 3 Aims and Objectives of the study: The main aim of my research is to analyze the financ ial situation of IMC. The analysis of my project will reflect: 1. 3. 1 Ratio analysis 1. 3. 1. 1 Sales and Profitability Profitability ratios measure how well a company is performing by analyzing how profit was earned relative to sales, total assets and net worth. http://kbr. dnb. com/help/Ratios/Profitability_Ratios. htm 1. 3. 1. 2 Liquidity and efficiencyThe proportion of total assets that are readily convertible into cash that a clearing bank must maintain in order to repay deposits on demand. http://uk. encarta. msn. com/dictionary_1861824737/liquidity_ratio. html The efficiency ratio compares operating expenses with operating revenue. It measures how effectively or efficiently operating expenses are used to generate loans, deposits and fee income. http://www. mhastakeholders. com/secure/KPIDefinitions/EfficiencyRatio. doc 1. 3. 1. 3 Debt to Capital structure Debt capital divided by total assets. This will tell you how much the company relies on debt to finance assets. ttp://www . investorwords. com/1326/debt_ratio. html 1. 3. 1. 4 Investment Relationship of the number of ordinary shares and their prices of the profits, dividends and assets of the entity. (P2: FTC Kaplan 2007/2008) 1. 3. 2 SWOT analysis The SWOT analysis is an extremely useful tool for understanding and decision-making for all sorts of situations in business and organizations. SWOT is an acronym for Strengths, Weaknesses, Opportunities, and Threats. (Albert S Humphrey, August 2004) http://www. businessballs. com/swotanalysisfreetemplate. htm 1. 3. 3 Porter’s five forces of competitor analysisPorters Five Forces model provides suggested points under each main heading, by which you can develop a broad and sophisticated analysis of competitive position, as might be used when creating strategy, plans, or making investment decisions about a business or organization. (www. businessballs. com) 2. INFORMATION GATHERING SOURCES Sources of information 2. 1 Primary Sources It is the information specifically collected for the study by means of field research. Primary data collection is necessary as it is more reliable than secondary sources, so I was more interested in getting primary data at possible extent.Three basic means of obtaining primary data are observation, surveys, and experiments. The choice will be influenced by the nature of the problem and by the availability of time and money. (http://telecollege. dccd. edu/mrkt2370/chapters/ch3/3prim. html) Research can be defined as the collection, collation and analysis of data. The research carried out for this project can be divided into two categories: primary and secondary. The latter enabling cost-effective analysis of several data sources than the former which proved to be challenging to carry out. (Dave Hall, Rob Jones, Carlo Raffo, 1999)Firstly, I had a meeting arranged with Mr. Awais Ahmad (Manager at Toyota Motors IMC). To get the best out of the meeting I had already arranged comprehensive questions on my no te book. My questions were mostly related to the proceedings of automobile sector in Pakistan and steps taken by the government to support this industry and restrict the imports of used vehicles. The company’s regional head was kind enough to explain me most of my queries giving me the required information in the same sitting. He also told me about the organization’s hierarchy and also the task each department performs.Amalgamated information helped me to understand the company and its performance deeply. 2. 2 Secondary sources ?I got Audited Annual financial statements of Indus Motor Company (IMC) from the Lahore Stock Exchange for the past three years i. e. 2007, 2008 and 2009. This is one of the best sources to get the financial information required in carrying out an analysis of a company and which also helps in predicting the future performance of a company. ?Annual audited reports of Honda Atlas Cars Pakistan Limited (Competitor Company) were collected from its O ffice / factory at Manga Road, Lahore. ?Annual audited reports of Pak Suzuki MotorsCompany Limited (Competitor Company) were collected from its office at The Mall Road, Lahore. ?I also reviewed my Paper 2. 5 text-book and class notes to refresh my memory regarding ratio analysis. ?Surfing net and getting information through different websites have provided me with the various outlooks on the present and future states of the sector. ?Review of business sections in local and international newspapers like Daily Business Recorder etc to remain up to date on the latest economic trends. ?Articles of student accountant magazine also provided great help for effectively writing a report. I used to watch trade news on national TV channel PTV and various local TV channels such as GEO TV and ARY-digital to get familiar with automobile industry and especially IMC’s current affairs. ?Secondary data can be used differently such as: ?To create new ideas ?To compare two statistics ?Where dire ct collection of data is impossible Secondary data was collected from several sources. The list of them is given below. ?I consulted BPP and Foulks Lynch/ FTC Kaplan textbooks for ACCA to sharpen my technical knowledge in some areas of report that require thorough understanding.I had purchased these books during the course of my ACCA qualification. ?I went through articles of different business magazines such as Pakistan Economist; they helped me widen my knowledge about the industry as well as the company. I also read Student Accountant Magazine for transparency of concepts and to learn basic requirements of the report. ?One of the most convenient and reliable sources for information gathering was internet. It included using search engines like www. google. com. pk, company’s website, Lahore and Karachi Stock Exchange’s website (www. se. com. pk), (www. kse. com. pk) and many more. 2. 3Methods used to collect information and limitations of information gathering Second ary research consisted of the following: ?The Audited Annual Financial Statements of the company; one of the ideal sources of financial information required in carrying out an analysis (for e. g. Ratio analysis). I obtained financial annual report of Indus Motor Company from Lahore Stock Exchange (Guarantee) Limited (LSE). ?Reading articles from the business section of newspapers (Dawn etc. ), and business magazines (for e. g.Daily Business Recorder) to gain up-to-date appraisal of Indus Motor Company. ?Consulting BPP and Foulks Lynch/ FTC Kaplan textbooks for ACCA to aid understanding in some areas of the report and refresh my technical knowledge. These study texts I had already purchased during the course of my studies. ?Went through numerous ACCA Student Accountant articles. Technical articles and those written specifically for this research project were an invaluable aid. Some publications I had collected at some stage in my studies and others being available on ACCA website. I also referred to many business studies and interpersonal skills books throughout the project, which I found from different government and private colleges libraries. ?The internet assisted in initial research and provided access to wide range of information. Searching for relevant facts and figures was time consuming due to the vast amount of information that was uncovered through use of search engines like Google and other search engines. 2. 4Ethical issues Preliminary information gathering involves the seeking of information in depth of what is observed. Several ethical issues addressed while collecting data.During conducting the interview, I have encountered important and confidential information that enabled me to produce valuable analysis. The company secretary was friend of my elder brother, that’s why he helped me very much. Against it I have assured him that I will respect the confidentiality that is my prime duty as an accountant and ACCA student. The information, I acquired during the telephone conversation with the head of risk management, corroborate with secondary information to check that whether it is worthwhile or not. Thus the mass of information have collected through the interviews and library search.Attempts to obtain information through deceptive means avoided at all cost as they engender distrust and anxiety within the system. 2. 5Explanation of accounting and business techniques and limitations Ratio analysis The ratios used to analyze the performance of companies. However, no similar set of standard ratios exists for the analysis of a company’s internal management accounts. The reason for this is that more detailed information is available and the formats and headings are likely to be specific to each company’s trade and circumstances. Following main types of financial ratios are as given below:Sales and Profitability Profitability ratios measure how well a company is performing by analyzing how profit was earned re lative to sales, total assets and net worth. Liquidity and efficiency The proportion of total assets that are readily convertible into cash that a clearing bank must maintain in order to repay deposits on demand. The efficiency ratio compares operating expenses with operating revenue. It measures how effectively or efficiently operating expenses are used to generate loans, deposits and fee income. Debt to Capital structure Debt capital divided by total assets.This will tell you how much the company relies on debt to finance assets. Investment Relationship of the number of ordinary shares and their prices of the profits, dividends and assets of the entity. (P2: FTC Kaplan 2007/2008) But these have some limitations and require the interpreter to be conscious while interpretation: †¢Based on balance sheet figures which are at a particular time may not be typical. †¢Balances used by seasonal business may not represent average levels. †¢Ratios are subject to manipulation. †¢Ratios concern past not future. †¢Can be distorted easily by inflation or rapid growth. (FTC F9 book 2007/08) SWOT analysisSWOT analysis combines the results of the environmental analysis and the internal appraisal into one framework for assessing the firm’s current and future strategic fit, are lack of it, with the environment. SWOT stands for strengths, weaknesses, opportunities, and threats. Strengths and weaknesses are internal factors. Opportunities and threats are external factors. SWOT can now be used guiding strategy formulation. a)Match strengths with market opportunities strengths that do not match any available opportunity are of limited while opportunities which do not have any matching strengths are of little immediate value. )Conversion this requires the development of strategies that will convert weaknesses into strengths in order to take advantage some particular opportunity or converting threats into opportunities which can then be matched by exis ting strengths. (BPP P3 2007/08) Simple rules for successful SWOT analysis †¢Be realistic about the strengths and weaknesses of organization when conducting SWOT analysis. †¢Always apply SWOT in relation to competition i. e. better than or worse than competition. †¢SWOT should always be specific. Avoid grey areas. †¢SWOT analysis should distinguish between where organization is today, and where it could be in the future. . ANALYSIS 3. 1 Automobile Sector Automobile sector is one of the fastest growing sectors in Pakistan. It contributes towards the nation’s economy in the form of Technology Transfer, Employment, Investment and much more. As the industrys growing, so are the Automobile companies. Every manufacturer is in the process of increasing production capacity to meet customer demands. Through out the 1990s the annual automobile production remained constant around 45,000 but due to consistent policies and positive macro economic conditions the industr y boomed to more than 120,000 units per annum in just 4 years.In 2008-2009, the local automotive industry for the fifth year running made an impressive contribution towards the economic growth of the country. The market for locally assembled passenger cars 82844 units sold in 2008-2009 less as compared to 164650 units sold in 2007-2008. Continued import of used cars and rise in interest rates restricted the growth rate compared to earlier years which is bad effect on local automotive industry of Pakistan. (http://www. pama. org. pk) 3. 2 Profile and historical background of the companyIndus Motor Company (IMC) is a joint venture between the House of Habib, Toyota Motor Corporation Japan (TMC) and Toyota Tsusho Corporation Japan (TTC) for assembling, progressive manufacturing and marketing of Toyota vehicles in Pakistan since July 01, 1990. Indus Motor Company (IMC) is a joint venture between the House of Habib, Toyota, Motor Corporation Japan (TMC) and Toyota Tsusho Corporation Japa n (TTC) for assembling, progressive manufacturing and marketing of Toyota vehicles in Pakistan since July 01, 1990.IMC is engaged in sole distributorship of Toyota and Daihatsu Motor Company Limited vehicles in Pakistan through its dealership network. The company was incorporated in Pakistan as a public limited company in December 1989 and started commercial production in May 1993. The shares of company are quoted on the stock exchanges of Pakistan. Toyota Motor Corporation and Toyota Tsusho Corporation have 25 % stake in the company equity. The majority shareholder is the House of Habib. IMCs production facilities are located at Port Bin Qasim Industrial Zone near Karachi in an area measuring over 105 acres.Indus Motor company plant is the only manufacturing site in the world where both Toyota and Daihatsu brands are being manufactured. Heavy investment was made to build its production facilities based on state of art technologies. To ensure highest level of productivity world-reno wned Toyota Production Systems are implemented. IMCs Product line includes 6 variants of the newly introduced Toyota Corolla, Toyota Hilux Single Cabin 42 and 4 versions of Daihatsu Cuore. We also have a wide range of imported vehicles. The dealership network expanded from 25 to 29 dealers during 2008-2009. ttp://www. toyota-indus. com/company/history. asp 3. 3 Ratio analysis Indus Motor Company Limited (IMC) performance has been compared with its three latest year financial annual statements. IMC’s year end is 30 June. The financial statements of IMC were available upto the year ended 30 June 2009. 3. 3. 1 Sales and profitability 200920082007 Sales Revenue Rs. (000)37864604 4142384339,061226 Sales Units (Nos. )352765080250,557 IMC has increased its production capacity to cater to the demand for its vehicles. The company crossed production of 250,000 units since its inception.It achieved over 35276 units of sales during the year 2008-2009. Sales revenues of Indus motor compan y for the year 2008-2009 decreased to a record Rs. 3559239000, compared to Rs. 2362617000 achieved in 2007-2008. Decrease of higher sales volumes, stop of car leasing by most of the banks and ban by government of Pakistan and import of old cars. Indus motor company sold 35276 units up by 15526 from the last year figures owing to overall decrease in demand of cars. The decrease in sales less production is solely attributable to decreased quantity sold during the year owing to decreasing trend in demand of cars in the country.Company’s sales for the year 2008, were record 50802 units compared to 50557 units achieved last year. Since 2007 it has continued on a downward trend, touching 6. 14 (FY09). The decrease in the margin has been due to the ever increasing cost of goods sold. The cost has increased hugely due to high rupee depreciation and the global oil crisis. Costs are also increased due the high inflation rate prevalent in 2008-2009. Toyota Corolla out-performed its comp etition and established a market segment leadership position in Pakistan with 59% market share in the year 2006-07.Daihatsu Cuore increased its share to 26% in 2006-07 from 18% last year in the economy car segment that continues to show impressive growth. The New Generation Camry introduced in the beginning of 2006-07 fiscal years showed impressive performance. It increased its share from 16% last year, to 54% by June 2007, in its segment. In the new SUV category, company increased market share from 62% to 88% this year, with increased focus on fleet customers who are secure in the reliable performance, durability and after sales service and product support capability of Indus.Hiace and Hilux increased market share from an already impressive 63% last year to a market dominant position of 84% this year. 200920082007 Gross Profit Margin (%age)6. 149. 2911. 37 Net Profit Margin (%age)(16. 8)2. 32. 7 Return on capital employed (%age)30. 4524. 2834. 13 Net revenue6. 1+41. 439. 1 The gros s profit margin has remained consistent over the years. It increased from FY01 (6. 83) to FY03 (13. 73). Then it decreased for two years to 12. 17 (FY05), then remained steady for two more years (FY05 FY07). Since FY07 it has continued on a downward trend, touching 6. 4 (FY09). The decrease in the margin has been due to the ever increasing cost of goods sold. The cost has increased hugely due to high rupee depreciation and the global oil crisis. Costs are also increased due the high inflation rate prevalent in FY09. The net profit margin has also maintained a steady graph. Both net profit and sales increased from FY04 to FY07, the margin remained consistent. Since FY07, the margin has decreased due to decreasing operating profit and operating income. The net profit decreased from around 2. 7 billion rupees to around 1. 4 billion rupees.In FY09, the margin decreased due to heavy increase in administrative expenses (16% YoY). The return on common equity (ROE) decreased consistently f rom FY06. It was due to decreasing net profit amid increasing equity. Equity has continued to increase throughout due to continuous additions to the general reserve. We can understand that the decrease in net profit was greater than the increase in equity. The ROE touched 13. 49 (FY09) from 42. 32 (FY06). The return on asset (ROA) had increased until FY08, after which it decreased in FY09 (6. 70). The ROAs decrease can be attributed to an increase in total assets (50% YoY for FY09).Though this decrease can be translated as a failure on part of the assets to perform, we know that the decrease in returns is due to an industry wide slowdown of demand. The sales of Passenger Cars and Light Commercial Vehicles have decreased by over 47% in FY09. 3. 3. 2 Liquidity and efficiency 200920082007 Current ratio1. 69:12. 56:11. 83:1 Inventory turnover (times)10. 5713. 6710. 15 Stock turnover (days)30 Debt collection period (days)1596 The liquidity situation has improved consistently since FY03 w hen the current ratio hit a low of 1. 19. Liquidity touched a high of 2. 56 (FY08) before decreasing to 1. 9 (FY09). From FY05 to FY06, current assets and current liabilities increased almost proportionally resulting in a small change in the current ratio (from 1. 46 to 1. 49). In FY07 both current assets and current liabilities decreased, though liabilities decreased by a greater amount, thus leading to an increase in the current ratio. In FY08, sales decreased due to lower demand. Large declines in both current assets and liabilities were seen, and again the decrease was far greater for current liabilities (-49% YoY). This decrease was fueled by a drastic (-80% YoY) decrease in advances.Thus the current ratio spiked to its highest in recent history, i. e 2. 56. FY09 saw the current ratio fall drastically. The decrease came amid large increases in cash and bank balance (124% YoY) and stock-in-trade (55% YoY). It was mainly due to a disproportionate increase in current liabilities c aused by an over 500% YoY increase in advances (from customers and dealers). This substantial increase is due to the fact that the advances in FY08 were abnormally low. This figure had decreased by over 80% YoY from around 4. 5 million rupees to less than a million. The trend clearly shows that FY08 was an odd year for the company.Inventory turnover has remained consistent since FY03 at around 42 days. It decreased in FY07 to 28 days due to a large decrease in stock-in-trade and stores spares (over -25% YoY). The decline continued in FY08 (to 24 days) due to increased net sales and decreased stores spares. Currently (FY09), the inventory turnover has slightly increased to previous levels of around 40 days on the back of large increase in stock-in-trade (55% YoY) and a lesser decrease in net sales (-8. 6% YoY). The decrease in sales is not unique to Indus Motors alone. (www. brecorder. com) 3. 3. 3 Debt and capital structure 200920082007Debt to equity0:10:10:1 Traditionally IMC has shown no reliance on long term debt. The same trend continues in 2008-09 as well. However, we see that the TIE ratio has shown a sharp incline. This is because of a reduction in the mark-up that is to be paid to the customers against their advances. The decline in this head signifies that the company is able to make delivery of its vehicles on a timely basis. 3. 3. 4 Investor’s Ratios 200920082007 Earning per share (Rs)17. 629. 234. 93 Market price per share (Rs)107. 72200. 05305. 50 Price earning ratio (Rs)6. 116. 868. 75 Dividend per share (Rs)10. 0010. 5013 Dividend yield (%)9. 85. 254. 26 Dividend Payout (%)56. 7536. 0337. 21 The companys book value has increased consistently over the years. Currently it stands at Rs 131 with a YoY increase of 9. 1%. This increase is due to the high increase in reserves. Reserves have continued to increase while no new shares have been issued. This continuous increase has shown that the stockholders are well catered to and their share in the business has continued to increase. This also shows that the management is taking good care of the stockholders interests. Earnings per share (EPS) for the company had also showed continuous increase from FY01 (2. 9) to FY07 (34. 93). Onwards, the EPS has continued to decrease due to decreasing profits (). Profits have decreased on the back of decreasing demand in the market. The decrease in demand can be attributed to many factors. These factors include increasing inflation, the subsequent drying up of liquidity, decreased available consumer finance, and some government regulations (namely increased sales tax and withholding tax). Dividend per share had increased from FY03 (7) to FY07 (13); and since has decreased to 10 (FY09). This too has been due to the decreasing profits for the company.The price to earnings ratio (P/E) has showed variance. It was 3. 19 in FY02, from whence it decreased to 2. 81 (FY03). Then onwards the P/E ratio increased to 8. 68 in FY08, after which it decreased to 7. 80 (FY09). The market price of the companys share was 14. 65 (simple average) in FY02. The price then increased consistently till FY07 when it was 261. 63 (simple average). It decreased to 253. 03 in FY08, and then plunged down after the collapse of the stock market. At the end of FY09, the market price of the companys share was 107. 72, while the average for FY09 became 137. 37 (a YoY decrease of around -46%).The spare parts segment of Indus Motors showed a healthy growth of 9% YoY, reaching Rs 1. 5 billion. This segment has high possibilities which are restricted by the continued negative practices of under invoicing and smuggling. Though initiatives have been taken to reduce such acts, there is a lot to be done. (www. brecorder. com) 3. 4 SWOT Analysis of IMC Strengths ?Brand equity ?Powerful, stylish and more modernized new models ?IMC is the only company who supplies its vehicles to Army and Police department in the country ? Market safe, innovative, reliable, d urable and outstanding quality products ? Use of advanced technologies Employee satisfaction, commitment and excellent labor – management relation ? Indus’s good corporate image ?Wide dealership network all over the country ?Worldwide recognition ?Membership of UN Global compact ?IMC is ISO 9002 and ISO 14001 certified ?Customer satisfaction as IMC is fulfilling their motoring needs ? Support of Toyota, Japan ?Continuous growth ?Toyota Marketing Award 2006 – Overall ?Indus Motor Company received the 2nd Consumers Choice Award from Consumers Association of Pakistan in 2006 ? After sales services Weaknesses ?Customer’s complaints due to late delivery http://presidentofpakistan. gov. pk/TPRespondsQsComplDetail. spx? WTPresidentQsID=342 ? Deletion level is very low i. e. 60% which results in increased costs of input as it has to import 40% of its components. Opportunities ?In the 2008-2009 budgets the government had announced a restriction on the age of impor ted used vehicles, disallowing imports of vehicles older than 3 years. ?Auto Industry Development Plan, prepared by the Engineering Development Board in consultation with the auto industry would pave the way for further investment, technology flow, greater competitiveness and employment in the auto sector and as well as the nation’s economic growth on sustainable basis. Geo News(10 February,2008) ?Introduction of a tariff based system that is WTO compliant http://www. toyota-indus. com/company/press. asp ?Huge demand of cars in the country. 1,000 cars is added into main stream only in Lahore. Threats ?Import of used cars continues to impede growth of the local auto industry. It can lead to closure of the local auto manufacturing plants as has been the case in New Zealand. ?IMC does not produce CNG equipped cars which have low cost per mile. This may lead to lowering of demand of its vehicles. ?Rise in oil prices and other input costs may shrink the margins of the company. Tig htening monetary policy by the government ?The depreciation rate of 2% per month amounting to 50% in two years creates a further anomaly as locally produced cars are allowed a depreciation of only 15% per year. ?Chinese are also eyeing the market in a big way. The vehicles are fitted with cabin ventilation. The product is cheap and has been exclusively made for Pakistan. http://www. nation. com. pk/daily/dec-2004/22/bnews2. php 3. 5 Porters five forces of competitive analysis Threat of New Entrants The barriers to entry are high due to the following reasons Huge capital investment is required ?New brand takes time to be famous among the public ?Existing players not only enjoy economies of scale, but will also react very fiercely if a new player tries to enter the market. ?Political uncertainty and unrest has badly affected the market sentiment in recent past while law and order problem, particularly in the wake of assassination of Benazir Bhutto, added to the market worries. http:// www. brecorder. com/index. php? id=698864;currPageNo=1;query=;search=;term=;supDate= Threat of Substitutes There is no threat of substitute to cars.Everyone prefers his own conveyance facility for the family mainly due to the poor condition of public transport and traffic system available in the country. Bargaining Power of Customers Bargaining power of customers is getting higher in the automobile industry due to more than one option available for them, covering their price range. There are many new models launched by the companies at the same time having good quality. Moreover, now the customers have the option of buying imported cars, which are better in quality and sometimes lower in price.It may increase further in future. Bargaining Power of Suppliers The bargaining power of suppliers of imported components is low particularly for IMC because it imports them from Toyota, Japan which also has a stake in the company. However, for locally manufactured components, it is also low b ecause there are large number of suppliers who cannot charged prices of their own, they do not have customers from outside the country, and the fact that buyers have low switching costs. Rivalry amongst CompetitorsDue to the increasing demand of cars established in the country all the companies are enjoying high sales growth, as they all have increased their production capacity and the quality of their products, so succeeded in maintaining their share in the market. Since the demand is increasing and they will hopefully sale whatever they produce, rivalry is presumed to be low. 3. 6 Conclusion and Recommendations Keeping in view, the aims and objectives defined earlier in this report, following conclusions can be drawn regarding Indus Motor Company Limited (IMC). As a corporation, Indus Motors is making greater profits.It continues to be a reliable investment and has seen its share price increase dramatically over the years, though that has decreased recently. Indus Motors continues to strive to become a good corporate citizen. It has regularly undertaken social initiatives regarding road safety, environment, technical education, etc. It takes care of all its stakeholders. 3. 6. 1 Auto industry The industry for light commercial vehicles and locally assembled passenger cars downfall because of heavy import of reconditioned cars, continuing the industry growth trend but by a smaller amount as compared to the past years.The reason behind the deceleration is obvious: rising interest rates and imported cars. Although the government has banned the import of cars older than 3 years, the depreciation of 2% per month allowed to the imported cars sways the situation in their favour. The sales of the low capacity cars showed an increase while the cars with higher engine power showed a decline in 2008-2009. Imposition of with holding tax has increased the prices of the cars, thus slowing down the growth rate. 3. 6. 2 The companyIMC is a joint venture between the House of Habib – renowned business group of Pakistan – Toyota Corporat

Frank Gehry, Controversial Canadian-American Architect

Frank Gehry, Controversial Canadian-American Architect Inventive and irreverent architect Frank O. Gehry (born February 28, 1929) changed the face of architecture with his artistic designs realized with high-tech software. Gehry has been surrounded by controversy for most of his career. Using unorthodox materials like corrugated metal, chain link, and titanium, Gehry has created unexpected, twisted forms that break conventions of building design. His work has been called radical, playful, organic, and sensual. Fast Facts: Frank Gehry Known For: Award-winning, controversial architectAlso Known As: Owen Gehry, Ephraim Owen Goldberg, Frank O. GehryBorn: February 28, 1929 in Toronto, Ontario, CanadaParents: Sadie Thelma (nà ©e Kaplanski/Caplan) and Irving GoldbergEducation: University of Southern Californias School of Architecture, Harvard UniversityAwards and Honors:  Presidential Medal of Freedom, J. Paul Getty Medal, Harvard Arts Medal, Order of Charlemagne; honorary degrees from many universities, including Oxford, Yale, and PrincetonSpouse(s): Anita Snyder,  Berta Isabel AguileraChildren: Alejandro, Samuel, Leslie, BrinaNotable Quote: For me, every day is a new thing. I approach each project with a new insecurity, almost like the first project I ever did. And I get the sweats. I go in and start working, Im not sure where Im going. If I knew where I was going I wouldnt do it. Early Life As a teenager in 1947, Goldberg moved from Canada to Southern California with his Polish-Russian parents. He chose U.S. citizenship when he turned 21. He was traditionally educated at Los Angeles City College and the University of Southern California (USC), with an architecture degree completed in 1954. Frank Goldberg changed his name to Frank Gehry in 1954. This move was encouraged by his first wife, who believed a less-Jewish-sounding name would be easier for their children and better for his career. Gehry served in the U.S. Army from 1954–1956. He then studied city planning on the G.I Bill for one year at Harvard Graduate School of Design before returning to southern California with his family. He went on to reestablish a working relationship with Austria-born architect Victor Gruen, with whom Gehry had worked at USC. After a stint in Paris, Gehry again returned to California and established his Los Angeles-area practice in 1962. From 1952–1966, the architect was married to Anita Snyder, with whom he has two daughters. Gehry divorced Snyder and married Berta Isabel Aguilera in 1975. The Santa Monica house he remodeled for Berta and their two sons has become the stuff of legends. Career Beginnings Early in his career, Frank Gehry designed houses inspired by modern architects such as Richard Neutra and Frank Lloyd Wright. Gehrys admiration of Louis Kahns work influenced his 1965 box-like design of the Danziger House, a studio/residence for designer Lou Danziger. With this work, Gehry started to get noticed as an architect. The 1967 Merriweather Post Pavilion in Columbia, Maryland, was the first Gehry structure reviewed by The New York Times. The 1978 remodeling of a 1920s-era bungalow in Santa Monica put Gehry and his new familys private home on the map. As his career expanded, Gehry became known for massive, iconoclastic projects that attracted attention and controversy. The Gehry architecture portfolio includes unique structures such as the 1991 Chiat/Day Binoculars Building in Venice, California, and the 2014 Louis Vuitton Foundation Museum in Paris, France. His most famous museum is the Guggenheim in Bilbao, Spain, the 1997 spectacle that gave Gehrys career its final boost.  The iconic Bilbao architecture was constructed with thin sheets of titanium, and it continues to draw fascinated tourists. Color has been added to Gehrys metal exteriors, exemplified by the 2000 Experience Music Project (EMP), now called the Museum of Pop Culture, in Seattle, Washington. Gehrys projects build on one another, and after the Bilbao museum opened to great acclaim, his clients wanted that same look. His most famous concert hall is arguably the 2004 Walt Disney Concert Hall in Los Angeles, California. He began visualizing with a stone facade in 1989, but the success of the Guggenheim in Spain inspired the California patrons to want what Bilbao had. Gehry is a great fan of music and he has taken on a number of different concert hall projects. Examples include the small Fisher Center for the Performing Arts at Bard College in 2001 at Annandale-on-Hudson in New York, the open-air Jay Pritzker Music Pavillion in 2004 in Chicago, Illinois, and the rather sedate 2011 New World Symphony Center in Miami Beach, Florida. Notable Work Many of Gehrys buildings have become tourist attractions, drawing visitors from around the world. University buildings by Gehry include the 2004 MIT Stata Complex in Cambridge, Massachusetts, and the 2015 Dr. Chau Chak Wing Building at the University of Technology Sydney (UTS), Gehrys first building in Australia. Commercial buildings in New York City include the 2007 IAC Building and the 2011 residential tower called New York By Gehry. Health-related projects include the 2010 Lou Ruvo Center for Brain Health in Las Vegas, Nevada, as well as the 2003 Maggies Centre in Dundee, Scotland. Furniture: Gehry had success in the 1970s with his line of Easy Edges chairs made from bent laminated cardboard. By 1991, Gehry was using bent laminated maple to produce the Power Play Armchair. These designs are part of the Museum of Modern Art (MoMA) collection in New York City. In 1989, Gehry designed the Vitra Design Museum in Germany, his first European architectural work. The museums focus is on modern furniture and interior designs. Also in Germany is Gehrys 2005 MARTa Museum in Herford, a town known in the furniture industry. Gehry Designs: Because architecture takes so long to become realized, Gehry often turns to the quick fix of designing smaller products, including jewelry, trophies, and even liquor bottles. From 2003 to 2006, Gehrys partnership with Tiffany Co. released the exclusive jewelry collection that included the sterling silver Torque Ring. In 2004, the Canada-born Gehry designed a trophy for the international World Cup of Hockey tournament. Also in 2004, Gehry designed a twisty vodka bottle for Wyborowa Exquisite. In the summer of 2008, Gehry took on the annual Serpentine Gallery Pavilion at Kensington Gardens in London. Career Highs and Lows Between 1999 and 2003, Gehry designed a new museum for Biloxi, Mississippi, the Ohr-OKeefe Museum of Art. The project was under construction when Hurricane Katrina struck in 2005 and pushed a casino barge into the glittering steel walls. The slow process of rebuilding began years later. Gehrys most famous low, however, may have been the burning reflection from the completed Disney Concert Hall, which impacted both neighbors and passers-by. Gehry fixed it but claimed it was not his fault. Throughout his long career, Frank O. Gehry has been honored with countless awards and honoraria for individual buildings and for him as an architect. Architectures highest honor, the Pritzker Architecture Prize, was awarded to Gehry in 1989. The American Institute of Architects (AIA) recognized his work in 1999 with the AIA Gold Medal. Former President Barack Obama presented Gehry with the highest civilian award of the United States, the Presidential Medal of Freedom, in 2016. Style of Gehrys Architecture In 1988, the Museum of Modern Art (MoMA) in New York City used Gehrys Santa Monica house as an example of a new, modern architecture they called deconstructivism. This style breaks down the parts of a piece so their organization appears disorganized and chaotic. Unexpected details and building materials tend to create visual disorientation and disharmony. Gehry on Architecture In Barbara Isenbergs book, Conversations With Frank Gehry,  Gehry talked about the approach he takes to his work: Building a building is like berthing the Queen Mary in a small slip at a marina. There are lots of wheels and turbines and thousands of people involved, and the architect is the guy at the helm who has to visualize everything going on and organize it all in his head. Architecture is anticipating, working with and understanding all of the craftsmen, what they can do and what they cant do, and making it all come together. I think of the final product as a dream image, and its always elusive. You can have a sense of what the building should look like and you can try to capture it. But you never quite do. But history has acknowledged that Bernini was an artist as well as an architect, and so was Michelangelo. Its possible that an architect can also be an artist....Im not comfortable using the word sculpture. Ive used it before, but I dont think its really the right word. Its a building. The words sculpture, art, and architecture are loaded, and when we use them, they have a lot of different meanings. So Id rather just say Im an architect. Legacy Frank Gehrys work has had a profound impact on postmodernist architecture. His unique use of materials, line, and technology have inspired architects and changed the way architects and engineers think about structures. His most significant structures, such as the Bilbao Guggenheim, have, as Salon’s Karen Templer  wrote, ...changed the way people think about the field of architecture. Gehry has proven that people will travel halfway around the world to look at a building as well as its contents. It stands as evidence that a building  can  put a town on the map. Sources Editors of Encyclopaedia Britannica. â€Å"Frank Gehry.†Ã‚  Encyclopà ¦dia Britannica, 24 Feb. 2019.Frank O. Gehry.†Ã‚  Academy of Achievement.Isenberg, Barbara. Conversations With Frank Gehry by Barbara Isenberg. Knopf Doubleday Publishing Group, 2012.The Museum of Modern Art. Deconstructivist Architecture. June 1988. Sokol, David. â€Å"31 Spectacular Buildings Designed by Frank Gehry.†Ã‚  Architectural Digest, 25 Nov. 2018.

Bibliography and Description of Theoretical Framework and Methods Essay

Bibliography and Description of Theoretical Framework and Methods - Essay Example In addition, the interviews were conducted on the third stage amongst transnational migrant workers in the creative knowledge sector. These were aimed at collecting information about their reasons behind their settlement at certain areas and the factors that aided their decision making process. The results derived from the empirical surveys were then synthesized in order to identify the attracting and retaining qualities of the BMR. The study has used a SWOT analysis to the data obtained concerning the BMR (135). The study identifies job, career and education opportunities as the main motivational factors for the settlement of transnational migrant workers (136). On the other hand, hard and soft factors influence the leaders and managers decisions to locate businesses in the BMR. In this study, the researcher analyses the urban planning and territorial systems, which have realized changes as a result of the urbanization process (15). This is evident from the increased commercial exchanges and the integration of work as well as financial markets. Moreover, an improvement in communication and a readjustment in the urban hierarchy are predominant. The researcher employs a bibliographical review to assess urbanization and reconfiguration in Spanish and Portuguese cities. This mainly involves reviewing published works of certain authors and other joint works. A cautious approach is taken to ensure only studies of metropolises that have been analyzed in a European, Iberian or nationally are used (17). From these studies, the urban changes that have transpired over the past decades are highlighted. In addition, the study examines the effects of compartmentalization of land use, fragmentation and the role of transport networks in urban areas (18). A field study is e mployed, which enables the researcher to gather information concerning urban and territorial planning. The information

Case Study Example | Topics and Well Written Essays - 1250 words - 2

Case Study Example Apart from advising the franchisees about how to promote the outlets in their respective areas and the local market, McFadden can take other steps to encourage the franchisees to promote their outlets like he can provide additional funds for promotions and also can provide some incentives and rewards for those franchisees who perform better in promoting the outlets in the local market. McFadden should analyse the franchisability properly before making any decision. Determining franchisability means to asses that whether the business is worth franchisable that means the entrepreneur must determine that whether the business is profitable or not, whether the business model can be easily copied by the competitor, does the business model can be easily adopted by the competitors, is the business model has any unique feather which is different from the others etc (Shakespeare, 1995, p.90). As the competitors are able to copy the business model of McFadden therefore it is clear that the franchisability was not properly analysed as a result the competitor can imitate it. To control the situation, first of all Just Cuts should restructure the business model in such a way which will be difficult to copy. In response to the imitators, Just Cuts can bring innovation in its services in terms of enhanced quality and customer satisfaction. Some of these things have already been d one by the management of Just Cuts. Apart from this, Just cuts should change their policies regarding the services it offers so that the competitors cannot always imitate the policies. Just Cuts can also go for branding its products so that the customers can distinguish the services from those of the imitators. Good branding will also reduce the anxiety of the franchisees regarding the low cost service providers because branded services always finds its place in the market. Deciding on the franchising fee is an important aspect of franchising. Some franchisees require less funds

Big Fish Essay Example | Topics and Well Written Essays - 500 words

Big Fish - Essay Example At his father’s deathbed, William Bloom tries to understand who his father is through memories. He therefore tries to understand his father’s exaggerations and the impact in reality. The novel involve first person narration; and the chapters involving â€Å"my father’s death† shows William planning his final discussion with his father, Edward Bloom, with a view of eventually understanding him. In the novel, William Bloom using first person narration literary style and this has made the story telling capability very effective. In chapter one of the novel, William Bloom uses first person narration to explain the circumstances in which his father was born; his father was born during one of the worst summers, drought and famine was experienced in the land there was scarcity of food. The story is also mostly told in past tense, despite the first person narration style. He also says that the birth of his father was a blessing, because on that birth day clouds formed and it rained. William Bloom also uses first person narration in the first chapter of the book to demonstrate the cordial relationship his father had with animals. He explains that cows and horses liked his father, and they followed him around; and chicken once laid a mysterious small brown egg on his lap. William Bloom also uses a lot of symbolism as indicated in chapter one of Big Fish. For example he equates his father to a big fish in order to illustrate or symbolize his abundant knowledge. Edward Bloom read widely on Philosophy, Arts and History and other literary areas; and hence, his knowledge was more than the librarian or any other person (Wallace 137). The big fish representation of the father also illustrates his extra-ordinary ability of communicating with animals; for example birds rested on his shoulders as he worked with his father in the field. William Bloom says that his father is a

Public School Uniforms: First Step Toward Fascism? :: Argumentative Persuasive Topics

Public School Uniforms: First Step Toward Fascism? Â   If public school students had one thing over their private school counterparts it's about to change. That's right: not only are public schools notorious for large classes and limited resources but now some of them are adopting what has always been most dreaded by the youth attending private schools: school uniforms. Â   The very idea seems a bit strange. Agonizing over what to wear to school (and whose logo or face to wear across on your T-shirt) has always been a kind of right of passage for young people. Yet increasingly, that process is being limited on campus. Â   Uniforms were virtually unheard of in public schools 6 years ago. Today 11 percent of schools around the country are requiring that their students don uniforms. (According to a survey of principals conducted in May by the National Association of Elementary School Principals). Â   The reasons for uniforms are almost always the same. Uniforms will decrease crime and violence in schools while improving the behavior of students, say experts. Students less concerned about who is wearing what brand name clothing are less likely to judge their fellow students or to form cliques. Also, they say, uniforms cause school pride to increase. Students feel more united, more connected, and therefore their school becomes a safer, healthier environment; students test higher on standardized tests and their grades improve, proponents of uniforms argue. Â   One thing that does not often get mentioned by adults and experts is the fact that uniforms are now being made by huge clothing manufacturers like DKNY, Esprit, and Bugle Boy. The NPD Group, a market research company in New York, estimated that parents spent $900 million on uniforms for elementary school children in 1998. That comes out to about 7 percent of the total amount spent on children's clothing and this number has likely risen since then. The exact size of the industry has become increasingly difficult to determine as more schools have adopted uniforms that might sound like strict dress codes. Many schools require no more of students than that they wear clothes in a limited number of colors and that shirts have collars and be tucked in. There are dangerous implications to this; however, in that many students and their families are losing what rights they have as consumers. Â   These are all laudable goals but a number of questions remain unanswered.

Fluke, or, I Know Why the Winged Whale Sings Chapter 19~20

CHAPTER NINETEEN Scooter Don't Meep The whale tossed like a roller coaster moving through tomato soup – great gut-flopping waves of muscular motion. Quinn rolled to his hands and knees and urped his breakfast into a splatter pattern across the rubbery gray floor, then heaved in time with the rhythm of the whale's swimming until he was empty and exhausted. â€Å"Hurl patrol,† came a voice out of the dark. â€Å"Flush and gush, boys, the doc blew ballast back here,† came another voice. Quinn rolled onto his bottom and scooted away from the voices until he came against a bulkhead, which was warm and moist and gave at his touch. He felt huge muscles moving behind the skin and nearly jumped. He scooted away, then sat balled up near where he'd been sick. Cold seawater rolled down from the front of the whale and over his feet, taking his recently vacated breakfast with it. His ears popped with a pressure increase, and in a second the water was gone. The interior of the whale looked like a bad van conversion done by a latex freak: damp, rubbery skin over everything, lit by a light blue haze coming from the eyes up front, the rest dimly lit by bioluminescent strips of green that ran over the top of the teardrop-shaped chamber. At the front of the chamber, on either side by the eyes, two things sat in seats that wrapped around their bodies. Quinn didn't know what they were, and his mind felt as if it were ripping open trying to grasp the whole of the situation. Details like nonhuman humanoids decked out in gray skin couldn't register enough space in his consciousness to be examined or analyzed. In fact, he could keep his eyes open for only a few seconds before the nausea returned. Inside the whale smelled like fish. Standing, or sort of standing – riding was a more appropriate term, as everything inside the whale was moving – behind the seated creatures were two men, one about forty, the other twenty-five, both barefoot but wearing military khakis without insignias or any badges of rank, but the older man was obviously in command. Quinn had tried for five minutes to ask them the questions coming into his mind, but each time he opened his mouth, he had to stop himself from throwing up. He'd always considered himself pretty seaworthy until now. â€Å"What†¦?† he managed to get out before his gorge rose again. â€Å"It really helps with the incredulity if you accept that you're dead,† said the older man. â€Å"I'm dead?† â€Å"I didn't say that, but if you accept that you are, it sort of quells the anxiety.† â€Å"Yeah, if you're already dead, what bad can really happen?† said the younger guy. â€Å"Then I am dead?† â€Å"Nope. Breathe and go with the motion,† said the older guy. â€Å"It's not going to stop, so if you fight it, you'll lose.† â€Å"Your lunch,† added the young guy, and then he let loose a giggle at his own joke. â€Å"There's less motion toward the front. The head tracks close to level. But you knew that.† Quinn hadn't been able to apply any of his analytical powers to the situation because he flat couldn't accept it. Yes, in another world he realized that he knew that the whale's head would have less motion than the tail, but he'd never even considered that he might be thinking about it from the perspective of an internal organ. â€Å"I'm inside a whale?† â€Å"Ding, ding, ding, he's gotten the bonus answer.† The young guy leaned back against the back of the seat where one of the gray creatures was sitting, and a chairlike protrusion rose out of the floor to catch him. â€Å"Tell him what he's won, Captain.† â€Å"Hospitality, Poe. Help the doctor up to the front so we can talk without him tossing his cookies.† The younger guy helped Quinn to his feet and across the undulating floor to the chair thing that had risen behind one of the gray creatures facing the back of the ship. Once close to the creatures, Quinn couldn't take his eyes off them. They were humanoid, in that they had two arms, two legs, a torso, and a head, but their heads were like that of a pilot whale, with a large melon in the front – for transmitting and receiving sound underwater, Quinn guessed – and their eyes were set wide to the side, so the creatures would see with binocular vision. Their hands were inserted into consoles that rose out of the floor and appeared to have no instrumentation whatsoever except for some bioluminescent nodules that looked like cloudy eyeballs and emitted different colors of light. The creatures appeared as if they had become part of the whale. â€Å"We call them the whaley boys,† the older man said. â€Å"They pilot the whale.† â€Å"The one directly behind you is Scooter, the other one is Skippy. Say hi, guys.† The creatures turned as far as the chairs would allow them and made clicking and squeaking noises, then seemed to smile at Quinn. While smiling they showed mouthfuls of sharp, peglike teeth. With the teeth set against their dark gray skins and the melon above, the whaley boys put Quinn in mind of more cheerful versions of the creature from the Alien movies. Scooter saluted Nate with a hand consisting of four very long webbed fingers and only the suggestion of a thumb. â€Å"They say hi,† said Poe. â€Å"I'm Poe. This is Captain Poynter.† Poynter, the older man, tipped his hat and offered a hand to shake. Quinn took it and waggled it limply. â€Å"The whaley boys don't speak English as we know it,† Poe said, â€Å"although they have a few squeaks that come out like words. They're tapped directly in to the whale's nervous system. They steer it, control all the processes at any given time. We can't do much on the whales without them. Certainly could never drive one. The whales and the whaley boys are made for each other.† Poe pushed against the back of Skippy's seat, and another seat formed out of the floor to cradle him as he leaned back into it. â€Å"I love that,† Poe said. Poynter backed up to a rubbery bulkhead, and a seat formed out of the wall to catch him as well. â€Å"If they're paying attention, they'll never let you fall.† Poe grinned. â€Å"Of course, almost everything in here is soft – child safe, don't you know – except the spine, which runs over the top, so you wouldn't be hurt if you did fall. But just the same, we're secured when they're doing maneuvers. You think you're sick now – wait until we go for a breach. Don't freak out.† Poe turned to the whaley boys. â€Å"Secure the doc, boys.† The arms of the seat shape wrapped over Quinn's lap. Parts came over his shoulders and fused across his chest, then around his hips and over his lap. Quinn freaked out. â€Å"Get it off me! Get it off me! I can't breathe!† â€Å"Prepare for breach,† said Poynter. Scooter chirped. Skippy grinned. Similar restraints extruded from all their seats, securing them. The attitude of the whale changed, going up at a nearly sixty-degree angle – and then the angle went sharper as they moved. Quinn was looking backward at the tail section of the teardrop interior. The lurching movement of the luminescent strips was starting to nauseate him. He could feel his internal organs shifting with the acceleration, and then the whale ship went vertical and airborne. At the apex of the motion, Quinn's stomach tried to escape through his diaphragm, then shifted as they fell sideways. There was an enormous concussion as the ship hit the water. Slowly the whale came back around, and they were horizontal again. The whaley boys chirped and clicked gleefully, grinning back at Quinn, then at each other, then back at Quinn, nodding as if to say, Was that cool, or what? Their necks were nearly as wide as their shoulders, and Quinn could see heavy muscles moving under the skin. â€Å"They love that,† said Poynter. â€Å"I kind of like it, too,† said Poe. â€Å"Except when they go overboard and do twenty or thirty breaches in a row. Even I get sick when they do that. And the noise†¦ well, you heard it.† Quinn shook his head, closed his eyes, then opened them again. The only way to deal with this experience was to accept it at face value: He was in a whale, one that was somehow being used as a submarine by human and nonhuman sentient creatures. Everything he knew no longer applied, but then again, maybe it did. What put him on the less loopy side of sanity was noticing the whaley boys' thick necks. â€Å"They're amphibious, right?† Quinn asked Poynter. â€Å"Their necks are thick to take the stress of swimming at high speeds?† Quinn rose in his chair as far as the restraints would allow and saw that Scooter did indeed have a blowhole just behind his melon. He was a humanoid whale, or a dolphin creature. Scooter was impossible. All of this was impossible. The details, not the big picture, Quinn reminded himself. In the big picture there be madness. â€Å"They're like a whale/human hybrid, aren't they?† â€Å"Which would be why we call them the whaley boys,† said Poynter. â€Å"Wait, are you accusing us of something?† asked Poe. â€Å"Because these guys are not the love children of us and some whales. We don't do that kind of thing.† â€Å"Well, there was that one time,† said Poynter. â€Å"Okay, yeah, just that one time,† said Poe. But Quinn was studying Scooter, and Scooter was eyeing him right back. â€Å"Although they appear to be able to turn their heads, like beluga whales. Their neck vertebrae probably aren't fused like most whales'.† The scientist rising, Quinn was comfortable now, his fear taken away by curiosity. He was focused on finding out things, which was his home turf, even in this completely unreal situation. If he focused on the details, the big picture wouldn't throw him over the edge into drooling lunacy. â€Å"Let's ask them,† said Poe. â€Å"Scooter, are your vertebrae fused together, or are you just a big, no-necked gray thug?† Scooter turned his head to Poe and made a loud raspberry sound, spraying whaley spit all down the front of Poe's khakis and increasing the odor of decaying fish in the cabin by a factor of ten. â€Å"We don't know what they are, Dr. Quinn,† said Captain Poynter. â€Å"They were here when we got here, and we got here just like you did. We've all been on this ride.† â€Å"Meep,† said Skippy. â€Å"I taught him that,† said Poe. â€Å"That's from a Warner Brothers' cartoon,† Quinn said. â€Å"Road Runner.† â€Å"No, that would be two meeps. Skippy only does one. Therefore, it's original. Isn't that right, Skippy?† â€Å"Meep.† For some reason the meep did it. Some minds, particularly those with a scientific bent, a love of truth and certainty, have limits to how much absurdity they can handle. And here Quinn found himself well over the limit. â€Å"Skippy and Scooter and Poynter and Poe – I can't handle it!† he screamed. He felt as if his mind were a rubber band being stretched to breaking, and the meep had tweaked it. He screamed until he could feel veins pulsing in his forehead. â€Å"You let it out now,† said Captain Poynter. â€Å"Just go with it.† Then, to Poe, â€Å"You know, I wouldn't have thought the alliteration would have done it. You ever hear of that?† â€Å"Nope, I had an uncle who used to get nauseated at Reader's Digest article titles – you know, ‘Terrible Truths of Toxic Toe Jam' – but I thought it was more because he read them in the doctor's office than the alliteration. You sure it wasn't the meep that did it?† â€Å"This can't be happening. This can't be happening,† Quinn chanted. He was hyperventilating, and his vision had gone to a blur, his heart pounding like he'd been running a sprint across an electrified floor. â€Å"Anxiety attack,† said Poynter. He put his hand on Quinn's forehead and spoke softly. â€Å"Okay, Doc, here's the skinny. You are in a living ship that resembles a whale but is not a whale. There are two other guys aboard who have lived through this, so you can live through this. In addition, there are two guys who are not strictly human, but they won't hurt you. You are going to live and deal with this. This is real. You are not insane. Now, calm the fuck down.† And it was then that Poynter stepped back and Poe threw the bucket of cold seawater in Quinn's face. â€Å"Hey,† Quinn said. He sputtered and blinked seawater out of his eyes. â€Å"I told you to go with the dead thing, but you didn't listen,† Poe said. Nothing had changed, but things, his heart, slowed down, and Quinn looked around. â€Å"Where did that bucket come from? There was no bucket in here. There was nothing but us. And where did you get the water?† Poe held the bucket at ready. â€Å"You're sure you're okay? I don't want to freak you out again.† â€Å"Yeah. I'm okay,† said Quinn. And actually, he was. He'd decided to go with the idea that he was already dead, and that seemed to make everything fall into perspective. â€Å"I'm dead.† â€Å"That's the spirit,† said Poe. He held the bucket against a wall, and a small portal opened and sucked the bucket in. Quinn would have sworn there hadn't been any seams in the wall to indicate there'd been an opening there. â€Å"Hey,† said Poynter, taking on the tone of the deeply offended, â€Å"now that you're dead, I've got a bone to pick with you about not bringing me my sandwich.† Quinn looked at the sharp features and narrowed eyes of the captain – who now seemed genuinely angry – and a shiver ran through his body that had nothing to do with the cold seawater running out of his hair. â€Å"Sorry,† he said, shrugging as much as he could in the restraints. â€Å"Damn it, how hard could that have been? You've got a Ph.D. for Christ's sake – you can't get a fucking pastrami on rye? I've got a good mind to chuck you out the anus.† â€Å"Shhhhhhhh, Cap,† Poe said. â€Å"That was gonna be a surprise.† â€Å"Meep,† said Skippy. CHAPTER TWENTY Missing Biscuit, Flopping Tuna â€Å"Bwana Clay, you seen the Snowy Biscuit?† Clay and Clair sat on the lanai of Clay's bungalow drinking mai-tais and watching smoke roll out the vents of a Weber kettle barbecue. Kona had his long board tucked underneath his arm and was heading for his Maui cruiser, a lime Krylon-over-rust 1975 BMW 2002, with no windows and seats that were covered in ratty blankets. Clay was two mai-tais south of lucid, but he could still talk, â€Å"She took Nate's truck into town this morning. Haven't seen her since.† â€Å"Sistah wanted me to teach her some surfing. Got some easy sets rolling on West Shore, good for that.† â€Å"Sorry,† said Clay. â€Å"We're smoking a big hunk of ahi tuna if you'd like to join us.† â€Å"No,† said Clair. â€Å"Tanks, but I'm going down to Lahaina town and see if I can find that Snowy Biscuit. We going to work tomorrow?† â€Å"Maybe,† said Clay, trying to think through a rum cloud. They'd pulled the Always Confused up out of the bottom of the harbor, and the boatyard had said it would be a week or so before it was ready to float again, although even then it would need some major cleaning. Still, they had Nate's boat. He looked at Clair. â€Å"You're not sitting home tomorrow whining to me about your hangover,† Clair said. â€Å"You get out there on the water and be sick like a proper man.† She'd revised her thoughts on Clay's staying off the water. He was who he was. â€Å"Yeah, plan on going out if it's not too windy,† Clay said. â€Å"Hey, we supposed to have wind?† It occurred to Clay that he hadn't checked the weather since Nate had disappeared. â€Å"Calm morning, trades in the afternoon,† Kona said. â€Å"We can work.† â€Å"Tell Amy when you see her, okay. Take my cell phone with you. Call me when you find her. You sure you won't have dinner with us?† â€Å"No,† said Clair. â€Å"No,† said Kona, grinning at Clair. â€Å"Auntie, you embarrassed that Kona seen you naked? You look fine, yeah.† Clair stood up. â€Å"You go ahead, call me ‘Auntie' again, see if I don't snatch out the rest of those dreads and use them to make cat toys.† â€Å"Ease up, I'm going to find the Biscuit.† And he loped to the Beemer, slid the long board in through the back window, hooked the skeg over the passenger seat to secure it, and then drove off to Lahaina to look for Amy. It was two in the morning when the phone in Clay's bungalow rang. â€Å"Tell me you're not in jail,† Clay said. â€Å"Not in jail, Bwana Clay, but maybe you need to sit down.† â€Å"I'm in bed sleeping, Kona. What?† â€Å"The truck, Bwana Nate's truck. It's here at the kayak rental in Lahaina. They say Amy rent a kayak this morning, about eleven.† â€Å"They're still there?† â€Å"I waked the guy up.† â€Å"They don't know where she went? They let her go alone? He didn't call us when it got dark?† â€Å"She said she was just using it to tow behind the boat, for research. He know she a whale researcher, so he didn't think nothing of it. Sometime they take kayaks two, three days.† â€Å"You checked? She's not on the boat?† â€Å"You mean the not sunk one?† â€Å"Yes, that would be the one.† â€Å"Yeah, I check. The boat in the slip. No kayak.† â€Å"Stay there. I'll be down in a few minutes. I have to get dressed and call the Coast Guard.† â€Å"This kayak guy says it not on him – she signed a wafer. That some kind of religious thing?† â€Å"Waiver, Kona, she signed a waiver. Are you high?† â€Å"Yes.† â€Å"Of course. Sorry. Okay, I'll be right there.† Nate was three days inside the whale before he asked, â€Å"Your names aren't really Poynter and Poe, are they?† â€Å"What?† said Poynter. â€Å"You're eaten by a giant whale ship and you're worried that we might be traveling under assumed names? Go for it, Poe.† â€Å"Give us a flush, boys!† Poe said. Water came gushing down the floor of the whale from the front. Pantsless, Ensign Poe took three steps and went into a slide toward the tail like he was sliding into third base on a wet rain tarp. As he reached the end of the chamber, he spread his arms out to his sides at right angles. There was a sucking sound, and he sank up to his armpits into an orifice that only a second ago had appeared as just an impression in solid skin. â€Å"Wow, that's cold,† said Poe. â€Å"How deep are we?† Scooter clicked and whistled a couple of times. â€Å"Ninety feet,† said Poynter. â€Å"Can't be that bad.† â€Å"Feels colder. I think my ‘nads have crawled up inside my body.† Nate simply stared, gape-jawed, at the arms and head of the ensign, just above floor level. â€Å"You see, Doc,† said Poynter, â€Å"most of the time we call it the ‘back orifice' instead of the anus, you know, because otherwise, with us moving in and out of it, there's implications. His lower body is in the sea right now, at three atmospheres, yet the back orifice is sealed around him and it's not crushing his chest. It's not crushing your chest, is it, Poe?† â€Å"No, sir. It's snug for sure, but I can breathe.† â€Å"How is that possible?† asked Nate. â€Å"You're a diver. You've been down, what, a hundred and twenty, hundred and thirty feet?† â€Å"A hundred and fifty, by accident, but what does that have to do with this?† â€Å"You never had sphincter failure at that depth, did you? Blow up like a puffer fish?† â€Å"No.† â€Å"Well, there you go, Nate. This here is just advanced poop-chute technology. We don't even understand it ourselves, but it's the key to sanitation on these small ships, and it's how we get in and out. Normally the mouth on these humpback ships doesn't even open, which gives us a lot more room, but this one was made specially to retrieve ‘Dirts. That's you people.† â€Å"Made? By whom?† Of course they were made. Nothing like this could have evolved. â€Å"Later,† said Poynter. â€Å"Poe, you done?† â€Å"Aye, aye, Captain.† â€Å"Get back in here.† â€Å"Mighty cold out here, sir. I'm telling you, my tackle's going to look like I'm posing for a baby picture.† â€Å"I'm sure the doc will take that into account, Poe.† Nate could feel a slight change in pressure in his ears, and Poe oozed back into the whale. The orifice sealed behind him, leaving almost no water on the floor. The ensign sidled, crablike, to the front of the ship, shielding his privates with his hands. He retrieved his pants from a storage nook that opened with a flap of skin like the blowhole on a killer whale. The whale's interior was lined with the storage nooks, but you couldn't even see the seams by the dim bioluminescence when they were closed. â€Å"You're going to learn how to do that, Nate. It's just the civilized thing to do until we transfer you to the blue. Can't have you doing your business in the ship.† When he'd had to go to the bathroom, they'd sent Nate to the back of the whale, where he'd gone on the floor. Seconds later the whaley boys had let a bit of water in through a crack in the mouth, which washed across the floor and effectively flushed the mess out the back orifice. â€Å"The blue?† Nate asked. â€Å"Yeah, we can't take you where they want you in this little thing. We'll transfer you to a blue and send you on. You'll have to go through the poop chutes.† â€Å"So there's a blue-whale ship as well?† â€Å"Ships,† Poynter corrected. â€Å"Yeah, and other species, too.† â€Å"Right whales are my favorites,† Poe said. â€Å"Slower than hell, but really wide. Plenty of room. You'll see.† â€Å"So they – the whaley boys – can regulate the pressure that precisely? They can let in water, expel it, keep the pressure in here from giving us the bends? Allow us to transfer from one of these ships to another?† â€Å"Yep, they're tapped in to the whale directly. They're like his cerebral cortex, I guess. The whale ships have a brain, but that only takes care of autonomic functions. Allows it to act like a whale for hours on end – diving, breathing, stuff like that. But without one of the whaley boys tapped in, they're just dumb machines, limited function. The pilots control higher functions – navigation and such. They really show off their stuff in these humpbacks – the breaching, the singing, you know.† â€Å"This thing sings?† Nate couldn't help himself. He wanted to hear a whale sing from the inside. â€Å"Of course it sings. You heard it sing.† Since Nate had been on, the only sound the whale ship had made was the beating of its enormous flukes and the explosive blow every ten minutes or so. â€Å"I hate it when they sing,† said Poe. â€Å"What's the purpose of the song?† Nate asked. He didn't care who these guys were or what they were doing. He now had the opportunity to get the answer to a question he'd pursued for most of his adult life. â€Å"Why do they sing?† â€Å"Because we tell them to,† said Poynter. â€Å"Why'd you think?† â€Å"No. It's not right.† Nate buried his face in his hands. â€Å"Kidnapped by morons.† Scooter let loose with a series of frantic chirps. The whaley boy was staring out the eye into the blue Pacific. â€Å"School of tuna outside,† said Poe. â€Å"Go, Scooter,† said Poynter. â€Å"Go get some.† The restraints retracted from around Scooter's waist, and the creature stood up for the first time since Nate had come on board. He was taller than Nate, maybe six-six, with lean gray legs that looked like those of a giant bullfrog crossbred with a fullback and terminated in long, webbed feet that resembled the rear flippers of a walrus. Scooter took three quick steps and dove at the floor in the back of the whale. There was a whooshing sound, and he disappeared, headfirst, through the back orifice, which sealed behind him with a distinct pop. Poe stepped into the seat that Scooter had vacated and looked out through the eye. â€Å"Nate, check this out. Watch how these guys hunt.† Nate looked out the whale's eye and saw Scooter's lithe form swim by at incredible speed, darting back and forth with astounding agility in pursuit of a twenty-pound tuna. In the water the whaley boy's eyes no longer bugged out as they did inside the whale. Like whales and dolphins, Nate realized, whaley boys possessed muscles that could actually change the shape of the eye for focusing in either air or water. Scooter did a rapid turn and snatched the tuna in his jaws not ten feet from the eye of the whale. Nate could hear the snap and saw blood in the water around Scooter's mouth. â€Å"Yes!† said Poe. â€Å"It's sashimi tonight.† Nate had eaten nothing but raw fish since he'd been on board the whale ship, but this was the first time he'd seen it caught. Still, he couldn't quite share Poe's enthusiasm. â€Å"Is this all you eat? Raw fish?† â€Å"It beats the alternatives,† said Poe. â€Å"The whale carries a nutrient paste that's like krill puree.† â€Å"Oh, my God,† said Nate. Poynter leaned in close to Nate, so he was only inches from the scientist's ear. â€Å"Thus the somewhat substantial demand for culinary variety, as in – oh, I don't know – a pastrami on rye!† â€Å"I said I was sorry,† Nate muttered. â€Å"Yeah, right.† â€Å"Drop me off anywhere. I'll go get you one.† â€Å"We don't land these things on shore.† â€Å"You don't?† â€Å"Except to paint ‘bite me' on the flukes,† said Poe. â€Å"Yeah, except for that,† said Poynter. Skippy meeped as Scooter scooted in through the poop chute with tuna in hand. Upon seeing the pilot's entrance, Nate started thinking, for the first time since he'd been eaten, about how to escape. This is just stupid, Amy thought. She'd been paddling like a madwoman for four hours and was still barely halfway to Molokai. She'd been past the channel wind line for two of those four hours and so battled four-foot swells and a crosswind that threatened to take her out to sea. â€Å"Who gives GPS coordinates for a meeting? Who does business like that?† She'd been shouting into the wind on and off for an hour, then checking the little liquid-crystal map on the display of the GPS receiver. The â€Å"you are here† dot never seemed to move. Well, that wasn't true. If she paused from paddling to take a drink of water or apply some sunscreen, the dot seemed to jump off course a mile at a time. â€Å"Are you guys on drugs?† she screamed into the wind. Her shoulders ached, and she'd drunk nearly all of the two-liter bottle of water she'd brought with her. She started to regret not having brought along some kind of snack. â€Å"An easy paddle. ‘Just rent a kayak. You won't need a power boat. I'm adrift on a piece of Tupperware, you nitwits!† She leaned back on the kayak to catch her breath and watched the direction and speed indicators change on the GPS. She could rest maybe five minutes without drifting too far. She closed her eyes and let the swells rock her into a light doze. It was quiet, just the white noise of wind and water, not even a slap of waves on the kayak – she was so light that it rode high in the water and over the tops of the waves without a sound. She thought about Nate, about how frightened he must have been in those last moments, about how much she'd started to enjoy working with him. Action nerd. She smiled to herself, a melancholy smile as she dozed off, but then the sound of a fusillade of bubbles breaking the surface near the kayak jolted her to alertness. It was a huge expulsion of air, as if someone had set off an explosion deep under the water. She started paddling away from the eruptions of bubbles, but even as she moved, the sea began to darken around her, the crystal blue turning to shadow in a huge pool under the kayak. Then something hit the little boat, tossing Amy into the air twenty feet before she hit the water and the darkness surrounded her.