Agricultural enterprises seeking to employ management accounting techniques Essay

Yes. I think the case study with its proposed solutions would be profitable to the agricultural enterprises seeking to employ management accounting techniques. It is because the study adopts the natural process- prowd regularity of representing merchandise and equal allotments. Activities ar the main focus on activity-based courting. The main theory in first rudiment is that command processing knock courts ar originated by an array of movements, and those different products make use of these activities in a heterogeneous way.Costing the activity is normally an in- mingled with step in the distribution of overhead represents to products, to acquire more precise product personify information. However, occasionally the activity itself is the bell object of interest. Like for voice, omnibus of a order might desire to know how much the social club spends to acquire their raw materials, as input in a sourcing judgment. The activity of acquiring the raw materials incurs costs associated with negotiating prices with suppliers, issuing purchase orders, receiving fabric, inspecting fabric, and processing payments and returns.The go to product costing are 1) Identify the cost 2) Identify the localize costs associated with the cost object 3) Identify overhead costs 4) prefer the cost allocation base for assigning overhead costs to the cost object and 5) Develop the overhead rate per unit for allocating overhead to the cost object.ABC improves steps 3 and 4 dividing large heterogeneous cost groups into multiple smaller, homogeneous cost groups. ABC so tries to choose, as the cost allocation base for each overhead cost pool, a cost driver that best takes hold the cause and effect relationship between the cost object and the incurrence of overhead costs.Usually the best cost driver is a non-financial variable. ABC can moderately turn out to be elaborate. For example, it is frequently helpful to use a two-stage allocation method whereby overhead cost s are allocated to intermediate cost groups in the first phase, and thus allocated from these intermediate cost groups to products in the second phase. Intermediate step is utilizable because it permits the introduction of multiple cost drivers for a single overhead cost item.Cost pools are usually established for each level in a pecking order of costs in an activity-based costing. The following cost hierarchy is commonly identified for manufacturing firmsUnit-level costs. These costs change in a more-or-less additive manner with the number of units produced for any given product. For example, fabric and thread are unit-level costs for a clothing manufacturer if the company would like to outgrowth production by 100%, it will need twice as much fabric and thread.Batch-level costs. These costs change in a more-or-less running(a) mode with the number of push-down stackes run. Machine setup costs are on a regular basis big bucks-level costs. The time needed to prepare a machine to run nonpareil batch of product is usually independent of the number of units in the batch the same time required in preparing the machine to run a batch of 100 units as a batch of 50 units. Consequently, batch level costs do not necessarily differ in a linear way with the number of units processed.Product-level costs These costs are regularly fixed and direct with respect to a given product. An example is the salary of a product manager with responsibility for only ace product. The product managers salary is a fixed cost to the company for a wide range of production volume levels. However, if the company removes the product totally, the product manager is not anymore needed.Facility-level costs. These costs are usually fixed and direct with respect to the facility. An example is property taxes on the facility, or the salaries of front part personnel such as the receptionist and office manager.ABC provides more exact product cost information because handed-down costing system s commonly distribute all overhead, including batch-level overhead, using an allocation base that is suitable only for unit-level costs.The traditional costing system distributes all overhead based on number of units produced. ABC method clearly identifies the costhierarchy would correct this problem.ABC could be effectively applied in merchandising and service companies as well as manufacturing firms. Although, originally ABC is attributed to manufacturing companies in the 1980s, by then hospitals were already allocating overhead costs to departments and then to patient services using methods comparable to ABC. Implementations of relatively sophisticated allocation processes were required in hospitals to comply with Medicare reimbursement rules. Other non-manufacturing industries that have benefited from ABC include financial services firms and retailers.2. If the Farm Council Case did not use exercise Based Costing, identify several dysfunctional decisions that could be made us ing traditional cost allocation. Which solution do you prefer, the initial or option solution proposed in the case?Unlike ABC, the traditional costing system distributes all overhead based on number of units produced which resulted to inappropriate identification of the cost hierarchy. Thus product costing and pricing is not at all very precise and effective.

Cryonics Cryogenics

cryogenics refers to the branches of physics and engineering that see very low temperatures, how to produce them, and how materials be gestate at those temperatures. Cryogenics is entirely ab come out of the closet temperatures below -150C or 123 K. One of the most fearful applications of cryogenic attending is cryonics where the human body is exposed to cryogenic give-and-take in order to preserve it after death. In the United States of America, on that point argon, circulating(prenominal)ly, two organizations that offer cryogenic treatment for human bodies The Cryonics Institute in Clinton Township, Michigan and Alcor in Scottsdale, Arizona.Once death sets in, the perseverings bodies are continue in chemicals degestural to theoretically protect cellular structure, before cosmos lowered into steel tubes of politic nitrogen, called dewars. Here they will be kept in cold fund at 196C in the commit that or soday in the future they may be brought back to bearing. in tha t respect are currently 147 people in cryogenic suspension, with another 1,000 members signed up for the deep freeze. History of Human CryogenicsIn 1940, lead up biologist Basil Luyet published a work titled bread and butter and Death at Low Temperatures in which he observed that sequence many organisms underwent serious dam boards at very low temperatures. However, in some cases, he reported that he managed to restore normal manoeuvre when organisms were rewarmed after freeze. Luyets work led to a whole new discipline of science called cryobiology. British scientists found that by soaking cells in a solution of glycerol, red blood cells and bull semen could be fixed and then their functions could be completely restored on rewarming.The main discovery is that with human cryogenics, life can, in fact, be come offped and restarted under controlled conditions. In the United States, Robert Ettinger through his book The Prospect of Immortality (1964) promoted the idea that a ps yche frozen after legal death might rationally believe to be resuscitated at some time in the furthermost future when medicine has advanced enough to cure most diseases, rick the aging process, and repair any residual damage caused by freezing (Klein, 2004). This came to be known as Ettingers concept.Many scientists shun the idea of manipulating life and death conditions of the body and hence there has not been much show up in this field since the 1960s. Cryonics is an unproven theory. There are scientific obstacles that, some would say, are insurmountable. One of the success stories in this realm is that of Gregory Fahy and his team. They have succeeded in cryopreserving a rabbit kidney, chase awayd the procedure and successfully re-implanted it without losing the ability to possess the life of the recipient (Fahy, 2006). Challenges in Cryonics Cryonic aspirants may choose to have their entire body stored or only their head frozen.The thinking toilet the latter option is tha t an old soul would not want to numerate back alive in his old body. Cryonics is an expensive option. Alcor currently charges the like of ? 80,000 for the full body option and ? 42,000 for the head only (Cryonics Cryogenics, 2006). The long-term storage of biological materials, including human organs, requires very low temperatures, which typically are achieved with liquid nitrogen (LN2). While LN2 provides suitable ultralow temperatures, general storage environments have been slight than satisfactory and this is an obstacle in cryonics (Lehr, 2006).Another major challenge facing cryonics is that the current technique of full-body preservation with cryoprotectant chemicals causes extensive molecular damage to the body. To successfully loan a patient back to life, cryonics would not only need to reverse this damage, but would also have to cure the original illness the patient died from. Apart from this, the process of cryonics also raises a lot of legal and honest issues such a s How can a legally dead person have a valid contract for cryopreservation? Is euthanasia an option for cryonicists? ar cryonics organizations right in selling an unproven technology? (Best, 2006) Cryopreservation Procedure As soon as a patient dies, the persons thinker cells are the first to die. Hence the first step would be to stop cellular decomposition caused by oxygen deprivation. This is done by engine cooling system the body. For every 10C drop in temperature there is a 50% reduction in metabolic demand which means it takes in two ways as long for damage to occur. The body should be kept exclusively above freezing and then, a mechanical chest compressor is used to temporarily restore circulation before injecting medications to stop the blood clotting.Then, the patients blood is washed out and replaced with a temporary protective fluid. Now, there is a surgical process that begins by opening the chest cavity to allow plastic cannulization tubes to be sewn into the hear t to provide entry and exit points for the cryoprotectant fluid. These tubes are connected to a by-pass machine that circulates the cryopreservation fluid around the body. The process called vitrification involves renew over 60% of the water in the body with, potentially toxic, preservation chemicals.When exposed to cryogenic temperatures of below -120C they react by crook tissue to a glass-like solid. Throughout the procedure the body is kept packed in ice inside a perspex covering. molten nitrogen desiccation is regularly pumped around the body to keep the temperature at -3C. later on the surgery, the body is transferred to an insulated holding chamber for the rapid cool down stage. Liquid nitrogen vapor is pumped inside and probes will monitor the bodys core temperature. The temperature will be dropped rapidly to just above the glass enactment point.The body is then placed in a sleeping-bag and put into a pod which is the permanent storage container where it will be coole d very slowly to liquid nitrogen temperature (Cryonics Cryogenics, 2006). Conclusion It has been mans inherent temper to search for eternity and eternal youth. So, it is no wonder that the science of cryonics has beguile the interests of mankind. Cryonics is a science that is still in the nascent stage. It is a polemic science that is countered by seemingly unanswerable questions.Yet, the fascination for conquering age and death keeps research in cryonics advancing. Bibliography Platt, Charles (2006). Cryonics A Short History The unachievable Dream. http//www. imminst. org/ meeting place/index. php? s=&act=ST&f=61&t=860 Best, Ben (2006). Cryonics The Issues. http//www. benbest. com/cryonics/cryiss. hypertext mark-up language Lehr, A. Valentine (2006). Precision, flexibility critical in long-term, ultra- low-temperature storage of biological materials. Control Considerations for Cryogenic Storage Facilities. HPAC Engineering. August 2006. http//www. hpac.com/member/feature/2006/ 0806/0806_lehr. htm Cryonics, Cryogenics (2006). Death in the deep freeze. http//www. mymultiplesclerosis. co. uk/stranger-than-fiction/cryogenics. html Fahy, M. Gregory (2006). Cryopreservation of Complex Systems The Missing Link in the Regenerative treat Supply Chain. Rejuvenation Research. Jun 2006, Vol. 9, No. 2 279-291. http//www. liebertonline. com/doi/abs/10. 1089/rej. 2006. 9. 279? journalCode=rej= Klein, Bruce (2004). Robert Ettinger, Father of Cryonics. http//www. imminst. org/forum/index. php? act=ST&f=67&t=4112

Premarital Sex Essay

prenuptial hinge onissomethingwhichalmoste genuinelyoneknowsabout. Someproudlyproclaims that they engage in part others do itsecretly. However, there arestill some who do it yet are unaware of such term. antithetic people view it differently for some its acceptablewhileforsomeitsabigsin. Atpresent,thereisnincreasingamountofdiscussions in newspaper and magazines in which various things attributed to premarital sexual activity are discussed. It is verbalise that thePhilippines is facing this persistent challenge about premarital intercourse.Since sex is involved, this is original to produce a number of strong reactions. Neverthe slight, it is important to be heedful in making such reactions. Sex is an intimate act amongst individuals which includes genital contact ( Baumerand South, 2001). Accordingly, it was designed for married couples to enjoy, hence the famous reference True love waits until marriage. The norms of Philippine society say that it is not traffic pattern or it is immoral to engage in premarital sex, but despite this, people just cannot wait until they get wedded.This accounts for the prevalence of premarital sex in the country. At present, one can say that its general to know people who had sex already. But whats alarming is the rapid growth of the number of people who had sex before marriage . Different researches study the rise of this number. In the last century, only a few, if not zero, gave themselves to premarital sex. This information if compared to present data would give anoverwhelmingdifference. Statisticsin 2008showed thatpremarital sexwas prevalent in30% ofthe Filipinos.This figured isactually smallwhen compared to occidental countries. In the USA, 75% of the women would say that they already experienced premarital sex when theyreachedtheageofnineteen. However,itwouldnotseemrighttocomparealess developed country like the Philippines to far way more urbanised and liberal countries in the west. The figure 30% is, in fact , a very high number, taking to account the nature of Filipinos. Nevertheless, these data only show that attitudes towards sex have changed dramatically overthe past years

A Boy is A Man in Miniature Essay

A boy is a man in miniature, although he may sometimes exhibit notable virtue he is also schemer, self-seeker, traitor, Judas, crook, and villain in short, a man. (Davies 9). The theme of being in two ways innate(p) is prevalent through the novel 5th Business and is strongly demonstrated by the characters, Dunny, Percy and capital of Minnesota. All three change their names, deny their knightly and be get hold what their p atomic number 18nts could neer have imagined. Consequently, at the end of the novel, the characters come to the full circle, revealing the same boyhood traits they portrayed years ago and are thrice born.To begin, Dunstable Ramsay began in Deptford, and as a result of his relationship with his parents, specifically his mother, Dunny needed to reinvent himself. His first step was to remove himself from Deptford and join the the States and it was during the war that Dunstable became born again. In the hospital, Diana decided that Dunstable sounds like a pres certain rumbling over cobblestones (Davies 85) so she gave him the name Dunstan. During this time, Dunny also discovers that his parents had passed away during the war, sole(prenominal) if Dunny says, I felt the loss so little (Davies 74).As a result, all his strong ties to Deptford had been cut. As capital of Minnesota says at the end of the novel, I cant imagine your parents foreseeing that you would become a theorizer of allegory and legend Hard people especially your mother (Davies 253) which is true Mr. and Mrs. Ramsay would never have thought that their son would have become a writer of saints, with a naked as a jaybird name, completely different life from his roots in Deptford. Moreover, Liesl says to Dunny, One always knows the twice born (Davies 217) and Dunny is clearly in that group.Similarly, direct Percy male childd Staunton. Percy never liked the small town and a turning breaker point for him is when he is caught in the act with Mable Heighington causing his produce to decide to head him to an all boys school, removing Percy from Deptford. His father was a local doctor and entrepreneur, but Percy went outlying(prenominal) beyond him. At Leola and Percys wedding, for example, Dunny states, Boy had far surpassed his father in ambition and scope. All he needed was time. (Davies 111). Boy was Percys new name after the war, because he summed up in himself so often of the glory of youth in the postwar period. (Davies 103).As time passed, Boy becameincreasingly separated from Deptford. His final ties with his past were severed by the wipeout of his father, as Boy had no reason to look cover charge anymore, only forward, only up. His father would never have imagined what Boy would become, for as Dunny states, Where his looks and dash came from I never knew certainly not from old Doc Staunton or from his mother. (Davies 103). Boy changed his religion, much to the distaste of his family, created an empire from sugar and tried his component in politics. It is through these changes that Boy becomes twice born.The final character is capital of Minnesota Dempster, who denied his past very quickly by running away with the circus during his childhood. Paul states, I was too young for the kind of guilt my father wanted me to feel I couldnt stand it (Davies 251) so he felt he needed to leave and the circus was his first opportunity. He changed his name to Magnus Eisengrim as part of his magic show. Paul had never been back to Deptford since he left and when Dunny asked if he would like him to tell his mother he was alive, his response was, She is a part of a past that cannot be vulcanised or changed by anything that I can do now. (Davies 139) showing that Paul had completely disassociated himself from his past. He was the son of a Baptist minister, he should have large up to be an example to everyone else in the town of how a someone should be, but he became a magician instead. Paul was a poetic magician who took himself seriously. (Davies 192) with an act like no other. It is clear that as presently as Paul ran away with the circus, he became twice born, but passim his life, he was followed by the blame for his mothers madness.Finally, by the end of the novel, the characters have come full circle and in a meeting in Dunnys office, they converse the matter of the snowball. Dunny becomes thrice born when he tells the truth about the snowball, relieving a burden that has governed him throughout his life. Dunny has always felt the same boyhood guilt and had in the end come to terms with the incident. Paul was also thrice born as when he hears the tarradiddle, he comes to realize that the blame that was on him as a boy for his mothers madness was not truly his. This brings into question, Boy. Did he in fact become thrice born? Any reader would like to think so, and believe that he killed himself out ofguilt, but who can say for sure? He did say, I wish I could get into a motorcar and drive away from the whole damn thing (Davies 232) But stock-still as he left, Boy denied remembering the incident of the snowball and state that he did not feel any guilt.Furthermore as Paul was leaving, he said, I have everything I need (Davies 255), was he referring to the story or was he referring to the stone that was in the snowball?In conclusion, the conception of being twice born is the vessel for development of the characters in Fifth Business and is a reoccurring theme throughout the novel. Before the meeting Dunny says, The cloaks we had masked around our essential selves were wearing thin (Davies 233), suggesting that the concept of twice born is not a permanent change but a direction to come full circle and revisit their boyhood. During the meeting in Dunnys office, Percy says that boys are brutes because they do not know any better, but they grow up to be men, and Dunny replies, Men who retain something of the brutish boy (Davies 254). Boys truly are men in miniature, they can change appearance and their name, but they give always come full circle and realize those brutish boyhood traits in the end.BibliographyDavies, Robertson. Fifth Business. Toronto The Penguin Group, 1970.

Sally Satel

A Second Chance at brio S whollyy Satels argument in Deaths postp binglement List, states that on that point is an extreme lack of pipe organ donors in this society. 70,000 Americans atomic number 18 waiting for kidneys, according to The joined Network for Organ Sharing and scarcely about 16,000 people received one last year. In tumescent cities, where the ratio of acceptable variety meat to needy patients is worst, the wait is five to eight-spot age and is expected to double by 2014 . in that location is no effort wherefore the wait should be this long because any one can be an organ donor and Satel does a big(p) job of explaining the benefits throughout in her sample. As a previous member of the waiting list, Satel resorted to desperate measures when she considered qualifying to the black market to obtain a kidney that she needed as easily as trying a website called matchingdonors. com. She was lucky enough to find a match on the website, merely unfortunately he f ell through. As far as the black market goes, she thought it was too angry and un off the hook(predicate) even though she was in a vivification or death situation.This all could have been prevented if to a greater extent people in our agricultural were to consider themselves organ donors. If the black market isnt safe for purchasing movies or getting music illegally, then it is definitely not safe for buying a kidney. This small statement in Satels es consecrate provides a shocking emotional appeal to the readers. She brought up a great point that in well-nigh European countries, they practice presumed consent which is when all citizens ar considered donors at death unless they sign an anti-donor card.In my opinion, I intrust that it is harder to say no when the situation is right in front of you, than to say no when you ar getting your license at sixteen years old. It is definitely easier to just pass by the opportunity to give feel to someone else when the situation does not directly affect you. One of the nearly popular arguments against organ donation is that it is against the persons religion. According to OrganDonor. gov, most religions encourage transplants because it is not only an act of charity, fraternal love, and self sacrifice, hardly also an act of endowment.In the instance of The Greek Orthodox Church, they argon not opposed to organ donation as long as the organs and tissue in question are used to better gracious life. For example transplantation or for research that will lead to improvements in the treatment and prevention of disease. The Greek Orthodox is among twenty-six other religions, including United Methodist, Mormons, Lutherans, Judaism, Islam, Catholicism, Buddhism, Baptist, Amish and The Christian Church that all believe organ donation is safe and at the same fourth dimension, is encouraged.In her essay, Satel used emotional appeal to persuade her earshot that everyone should be an organ donor. She added her own expe rience in the beginning that was both interesting and attention-grabbing, which made the essay a good deal more personal to the reader. There was also a lot of shocking statistics that increased her argument to something stronger and more rational. She never criticized people that choose not to be organ donors, but instead made it clear that it would be an advantage to both the donor and recipient.She successfully gave counterarguments and was able to switch them around to something positive that helped support her argument. The one thing that dissagree with in this article was that she brought up a point hinting that sperm, crank and surrogate mothers were the same thing as donating organs. I do not believe this at all, because when someone gives sperm or an egg they are giving away a carbon copy of themselves for no reason other than to give another family a child.It is not a life or death situation like organ donation is and giving away copies of yourself has nothing to do with after-death procedures. That part of the essay should have been omitted because it is solely irrelevant and useless information. Satel also spent a lot of time on her personal story at the beginning. It was a nice starting signal to her essay but it was a little bit too much and she should have had more information about why the opposing views are wrong as well as more benefits to donating organs.I agree whole with Satels reasoning that giving incentives would increase the total amount of donors and I believe that those measures should be taken as soon as possible. blameless lives are being lost everyday just because there are not enough people in the United States that put organ donor on their drivers licenses. Those two, very simple spoken communication can mean the world to someone on the waiting list, and there is no reason why everyone shouldnt be a donor, curiously with financial incentives.

Ansoff’s Matrix Explanation Essay

Using the aforementioned(prenominal) produce in the comparable market, however altering the looks or the agency of the return to make is look brisk to encourage higher sales. E.g. Coca-Cola employ antithetical styles of coke and using contrastive advertising campaigns to sell the same coke product.Product developmentWhen a new product is utilise in the same market. For example if coke sold juice, it would still be in the same drinks market however it would be a different product.New marketMarket developmentSelling the same product to a new market. It has a higher risk because it is a different set of customers.An example of this is Tescos expansion into petrol sales.DiversificationA new product to be sold in a all in all new market. This has a higher risk because it is a completely new idea and may not catch-up quickly which may lead to the familiarity making a loss. A good example of the unrelated diversification is Richard Branson. He took advantage of the virgin brand and diversified into various handle such as entertainment, air and rail travel foods etc.Ansoffs MatrixMain Definition The Ansoff Matrix is a strategic cookery tool that provides a framework to help executives, senior managers and marketers devise strategies for coming(prenominal) growth. It was created by Russian American, applied mathematician and business manager, Igor Ansoff The Ansoff Growth matrix is a marketing planning tool that helps a business determine its product and market growth strategy

Chapter 18 The Weighing of the Wands

When incrust woke up on Sunday morning, it took him a moment to look at or so why he matte so despicable and worried. Then the memory of the previous night epoch rolled oer him. He sat up and ripped brook the curtains of his own four-poster, int oerthrowing to reprimand to Ron, to force Ron to consider him only to find that Rons bed was empty he had obviously bypast gradu take in to breakfast. gravel dressed and went atomic reactor the spiral stair subject area into the common land room. The moment he appe bed, the people who had already finished breakfast st unitary-broke into appla social occasion once again. The prospect of sledding push down into the Great H wholly and spirit up the rest of the Gryffindors, either plowing him the likes of some sort of hero, was non inviting it was that, save, or stay present and on the wholeow himself to be watersheded by the Creevey brothers, who were two beckoning frantic tout ensembley to him to join them. He walk ed resolutely everyplace to the portrait hole, pushed it open, climbed by of it, and show himself deliver-to-face with Hermi peerless.Hello, she utter, holding up a stack of toast, which she was carrying in a napkin. I brought you this.Want to go for a walk?Good idea, verbalize scourge gratefully.They went downstairs, crossed the entrance hall quickly with reveal forecasting in at the Great Hall, and were soon striding across the lawn toward the lake, where the Durmstrang ship was moored, reflected blackly in the water. It was a chilly morning, and they kept moving, mun get upg their toast, as kick up told Hermi maven exactly what had happened after he had left the Gryffindor table the night out front. To his immense relief, Hermione accepted his story with give a steering question. sound, of business line I knew you hadnt tucked yourself, she severalize when hed finished telling her ab issue the scene in the chamber withdraw the Hall. The look on your face when Dumb ledore read break through your pretend But the question is, who did put it in? Because Moodys righteousness, chivvyI dont think any student could hold up done ittheyd never be able to fool the Gob permit, or get over Dumbledores -Have you watchn Ron? nettle interrupted.Hermione hesitated.Ermyeshe was at breakfast, she state.Does he still think I entered myself?Wellno, I dont think sonot real, state Hermione awkwardly.Whats that articulated to mean, not in reality?Oh chafe, isnt it obvious? Hermione say despairingly. Hes jealous prehensile? annoy utter incredulously. Jealous of what? He essentials to make a prat of himself in front of the full-page school, does he?Look, give tongue to Hermione patiently, its endlessly you who gets all the attention, you admit it is. I devour its not your fault, she added quickly, obtaining kick up open his mtabooh furiously. I pick out you dont ask for it except well you k forthwith, Rons got all those brothers to compete ag ainst at home, and youre his trounce friend, and youre unfeignedly famous hes always shunted to one side whenever people image you, and he puts up with it, and he never mentions it, unless I suppose this is just one time too manyGreat, say raise microprocessor chipterly. Really great. declare him from me Ill swap any time he wants. Tell him from me hes welcome to it.People gawping at my forehead e reallywhere I goIm not teiling him anything, Hermione utter shortly. Tell him yourself. Its the only way to sort this out.Im not trial approximately after him trying to make him grow up enkindle give tongue to, so obstreperously that several owls in a nestleby shoetree took flight in alarm. Maybe hell believe Im not enjoying myself once Ive got my lie with broken or -Thats not funny, say Hermione gently. Thats not funny at all. She looked extremely anxious. chivvy, Ive been thinking you k straight off what weve got to do, dont you? Straight away, the moment we get nat ural covering to the castle?Yeah, give Ron a broad(a) kick up the - draw up to Sirius. Youve got to tell him whats happened. He asked you to keep him posted on eachthing thats sacking on at Hogwarts.Its almost as if he expected something like this to happen. I brought some parchment and a diaphysis out with me -Come off it, verbalise devastate, flavor some to check that they couldnt be overheard, but the thou were quite an deserted. He came back to the country just because my scar twinged. Hell likely come bursting right into the castle if I tell him someones entered me in the Triwizard tour material bodynt -Hed want you to tell him, state Hermione sternly. Hes going to find out anyway.How? molest, this isnt going to be kept quiet, said Hermione, very seriously. This tournaments famous, and youre famous. Ill be really move if there isnt anything in the Daily Prophet close you competing.Youre already in half(prenominal) the criminal records about You-K outright-Who, you knowand Sirius would rather hear it from you, I know he would.Okay, okay, Ill write to him, said elicit, throwing his last piece of toast into the lake. They both(prenominal) stood and watched it floating there for a moment, before a large tentacle move out of the water and scooped it beneath the surface. Then they re sullen to the castle.Whose owl am I going to use? stimulate said as they climbed the stairs. He told me not to use Hedwig again.Ask Ron if you rear borrow -Im not asking Ron for anything, bother said flatly.Well, borrow one of the school owls, soce, anyone can use them, said Hermione.They went up to the Owlery. Hermione gave Harry a piece of parchment, a flagroot, and a nursing bottle of ink, then strolled around the large lines of perches, spirit for at all the opposite owls, while Harry sat down against a wall and wrote his letter. lovemaking Sirius, You told me to keep you posted on whats happening at Hogwarts, so here goes I dont know if youve hea rd, but the Triwizard Tournaments happening this year and on Saturday night I got picked as a fourth sensation. I dont who put my name in the Goblet of Fire, because I didnt. The other Hogwarts flair is Cedric Diggory, from Hufflepuff. He paused at this point, thinking. He had an urge to say something about the large weight of fear that chatmed to turn in settled inside his chest since last night, but he couldnt think how to translate this into banters, so he simply dipped his quill back into the ink bottle and wrote,Hope youre okay, and Buck flyer Harry Finished, he told Hermione, acquiring to his feet and brushing straw off his robes. At this, Hedwig fluttered down onto his shoulder and held out her leg.I cant use you, Harry told her, looking around for the school owls. Ive got to use one of these.Hedwig gave a very loud hoot and took off so suddenly that her talons cut into his shoulder. She kept her back to Harry all the time he was tying his letter to the leg of a large bacillus owl. When the barn owl had flown off, Harry r apieceed out to stroke Hedwig, but she clicked her beak furiously and soared up into the rafters out of r each(prenominal).First Ron, then you, Harry said angrily. This isnt my fault.If Harry had notion that outlets would improve once everyone got used to the idea of him be champion, the following day showed him how mis happen uponn he was. He could no overnight avoid the rest of the school once he was back at less(prenominal)ons and it was clear that the rest of the school, just like the Gryffindors, thought Harry had entered himself for the tournament. irrelevant the Gryffindors, however, they did not seem im touch.The Hufflepuffs, who were ordinarily on excellent terms with the Gryffindors, had dour remarkably cold toward the whole lot of them. One Herbology lesson was abounding to ground this. It was plain that the Hufflepuffs felt that Harry had stolen their champions glory a emotion exacerbated, perhaps, by the concomitant that Hufflepuff House very rarely got any glory, and that Cedric was one of the a few(prenominal) who had ever given them any, having beaten Gryffindor once at Quidditch. Ernie Macmillan and Justin FinchFletchley, with whom Harry usually got on very well, did not talk to him even though they were repotting springy Bulbs at the same tray though they did laugh rather unhappyly when one of the Bouncing Bulbs wriggled free from Harrys grip and smacked him hard in the face. Ron wasnt lecture to Harry either. Hermione sat between them, making very compel conversation, but though both answered her normally, they avoided making eye contact with each other. Harry thought even professor Sprout seemed distant with him but then, she was Head of Hufflepuff House.He would rich person been looking forrad to seeing Hagrid under normal circumstances, but Care of Magical Creatures meant seeing the Slytherins too the introductory time he would come face-to-face with them sin ce becoming champion.Predictably, Malfoy arrived at Hagrids cabin with his familiar mock firmly in place.Ah, look, boys, its the champion, he said to Crabbe and Goyle the moment he got inwardly ear relish of Harry. Got your autograph books? Better get a signature now, because I doubt hes going to be around much hugeer.Half the Triwizard champions have diedhow commodious dyou reckon youre going to last, muck about? Ten minutes into the first tasks my bet.Crabbe and Goyle guffawed sycophantically, but Malfoy had to stop there, because Hagrid emerged from the back of his cabin balancing a teetering column of crates, each containing a very large Blast-Ended Skrewt. To the coteries horror, Hagrid proceeded to explain that the reason the skrewts had been cleanup position one another was an excess of pent-up energy, and that the solution would be for each student to refer a leash on a skrewt and reside it for a short walk. The only good thing about this excogitation was that it distract Malfoy completely.Take this thing for a walk? he repeated in disgust, staring into one of the buffetes. And where exactly are we suppositious to fix the leash? Around the sting, the blasting end, or the gaser?Roun the middle, said Hagrid, demonstrating. Er yeh strength want ter put on yer dragon-hide gloves, jus as an limited precaution, like. Harry you come here an help me with this big one.Hagrids real intention, however, was totalk to Harry away from the rest of the class. He waited until everyone else had set off with their skrewts, then turned to Harry and said, very seriously, So yer competin, Harry. In the tournament. School champion.One of the champions, Harry corrected him.Hagrids beetle-black eyeball looked very anxious under his wild eyebrows.No idea who put yeh in fer it, Harry?You believe I didnt do it, then? said Harry, concealing with difficulty the rush of gratitude he felt at Hagrids words.Course I do, Hagrid grunted. Yeh say it wasn you, an I bel ieve yeh an Dumbledore believes yer, an all. inclination I knew who did do it, said Harry bitterly.The pair of them looked out over the lawn the class was widely scattered now, and all in great difficulty. The skrewts were now over three feet pertinacious, and extremely powerful. No longer shell-less and colorless, they had developed a kind of thick, grayish, shiny armor. They looked like a cross between big scorpions and elongated crabs- but still without recognizable heads or eye. They had become immensely robust and very hard to control.Look like theyre havin fun, don they? Hagrid said happily. Harry assumed he was talk about the skrewts, because his classmates certainly werent every now and then, with an alarming bang, one of the skrewts ends would explode, causing it to shoot forward several yards, and to a greater extent than one person was being dragged along on their stomach, trying desperately to get back on their feet.Ah, I don know, Harry, Hagrid sighed suddenly, lo oking back down at him with a worried expression on his face. School championeverythin seems ter happen ter you, doesn it?Harry didnt answer. Yes, everything did seem to happen to himthat was much or less what Hermione had said as they had walked around the lake, and that was the reason, according to her, that Ron was no longer talking to him.The next few old age were some of Harrys worst at Hogwarts. The impendent he had ever come to feeling like this had been during those months, in his secondment year, when a large part of the school had suspected him of attacking his logger students. But Ron had been on his side then. He thought he could have coped with the rest of the schools behavior if he could just have had Ron back as a friend, but he wasnt going to try and persuade Ron to talk to him if Ron didnt want to. Nevertheless, it was lonely with dislike pouring in on him from all sides.He could understand the Hufflepuffs attitude, even if he didnt like it they had their own ch ampion to support. He expected cypher less than vicious insults from the Slytherins he was passing unpopular there and always had been, because he had helped Gryffindor beat them so often, both at Quidditch and in the Inter-House Championship. But he had hoped the Ravenclaws might have found it in their hearts to support him as much as Cedric. He was wrong, however. Most Ravenclaws seemed to think that he had been desperate to earn himself a bit more fame by tricking the goblet into accepting his name.Then there was the fact that Cedric looked the part of a champion so much more than he did. Exceptionally detentionome, with his straight nose, dark hair, and gray eyes, it was hard to say who was receiving more admiration these days, Cedric or Viktor Krum. Harry actually proverb the same sixth-year girls who had been so keen to get Krums autograph begging Cedric to sign their school bagfuls one lunchtime.Meanwhile there was no reply from Sirius, Hedwig was refusing to come anywhe re adjoining him, Professor Trelawney was predicting his death with even more certainty than usual, and he did so badly at Summoning Charms in Professor Flitwicks class that he was given extra homework the only person to get any, isolated from Neville.Its really not that difficult, Harry, Hermione tried to reas for certain him as they left Flitwicks class she had been making objects zoom across the room to her all lesson, as though she were some sort of weird magnet for board dusters, wastepaper baskets, and lunascopes. You just werent concentrating correctly -Wonder why that was, said Harry darkly as Cedric Diggory walked past, border by a large group of simpering girls, all of whom looked at Harry as though he were a particularly large Blast-Ended Skrewt. unflustered never mind, eh? Double Potions to look forward to this afternoonDouble Potions was always a horrible experience, but these days it was nothing short of torture. beingness shut in a hold for an hour and a ha lf with Snape and the Slytherins, all of whom seemed determined to punish Harry as much as possible for daring to become school champion, was about the most unpleasant thing Harry could imagine. He had already struggled through one Fridays worth, with Hermione academic session next to him intoning ignore them, ignore them, ignore them under her breath, and he couldnt see why today should be any better.When he and Hermione arrived at Snapes dungeon after lunch, they found the Slytherins waiting outside, each and every one of them draining a large badge on the front of his or her robes. For one wild moment Harry thought they were S.P.E.W. badges then he byword that they all bore the same message, in luminous red earn that burnt brightly in the dimly lit underground passingSUPPORT CEDRIC DIGGORY- THE REAL HOGWARTS CHAMPION Like them, mess around? said Malfoy loudly as Harry approached. And this isnt all they do lookHe pressed his badge into his chest, and the message upon it va nished, to be re move by another one, which glowed green thrower STINKS The Slytherins howled with laughter. Each of them pressed their badges too, until the message POTTER STINKS was shining brightly all around Harry. He felt the heat rise in his face and neck.Oh very funny, Hermione said sarcastically to Pansy Parkinson and her gang of Slytherin girls, who were laughing harder than anyone, really witty.Ron was standing against the wall with Dean and Seamus. He wasnt laughing, but he wasnt adhesive up for Harry either.Want one, Granger? said Malfoy, holding out a badge to Hermione. Ive got loads. But dont touch my hand, now. Ive just washed it, you see dont want a Mudblood sliming it up.Some of the anger Harry had been feeling for days and days seemed to burst through a dam in his chest. He had reached for his verge before hed thought what he was doing. People all around them scrambled out of the way, backing down the corridor.Harry Hermione said warningly.Go on, then, Potter, Malf oy said quietly, drawing out his own wand. Moodys not here to look after you now do it, if youve got the guts -For a split second, they looked into each others eyes, then, at exactly the same time, both acted.Funnunculus Harry yelled.Densaugeo screamed Malfoy.Jets of light shot from both wands, hit each other in midair, and ricocheted off at angles Harrys hit Goyle in the face, and Malfoys hit Hermione. Goyle bellowed and put his men to his nose, where great monstrous boils were springing up Hermione, whineing in panic, was clutching her mouth.HermioneRon had hurried forward to see what was wrong with her Harry turned and saw Ron dragging Hermiones hand away from her face. It wasnt a beauteous sight. Hermiones front teeth already larger than average were now growing at an alarming rate she was looking more and more like a beaver as her teeth elongated, past her bottom lip, toward her chin panic-stricken, she felt them and let out a terrified cry.And what is all this commo tion about? said a soft, deadly voice.Snape had arrived. The Slytherins clamored to give their explanations Snape pointed a long yellow finger at Malfoy and said, Explain.Potter attacked me, sir -We attacked each other at the same time Harry shouted.- and he hit Goyle look -Snape examined Goyle, whose face now resembled something that would have been at home in a book on poisonous fungi.Hospital wing, Goyle, Snape said calmly.Malfoy got Hermione Ron said. LookHe forced Hermione to show Snape her teeth she was doing her best to hide them with her hands, though this was difficult as they had now grown down past her collar. Pansy Parkinson and the other Slytherin girls were mul pinkly up with silent giggles, pointing at Hermione from behind Snapes back.Snape looked coldly at Hermione, then said, I see no difference.Hermione let out a whimper her eyes filled with tears, she turned on her heel and ran, ran all the way up the corridor and out of sight.It was lucky, perhaps, that both H arry and Ron started shouting at Snape at the same time lucky their voices echoed so much in the match corridor, for in the confused din, it was impossible for him to hear exactly what they were calling him. He got the gist, however.Lets see, he said, in his silkiest voice. Fifty points from Gryffindor and a detention each for Potter and Weasley. Now get inside, or itll be a weeks worth of detentions.Harrys ears were ringing. The wrong of it made him want to curse Snape into a thousand slimy pieces. He passed Snape, walked with Ron to the back of the dungeon, and slammed his bag down onto the table. Ron was shaking with anger too for a moment, it felt as though everything was back to normal between them, but then Ron turned and sat down with Dean and Seamus instead, leave Harry totally at his table. On the other side of the dungeon, Malfoy turned his back on Snape and pressed his badge, smirking. POTTER STINKS flashed once more across the room.Harry sat there staring at Snape a s the lesson began, picturing frightening things happening to him.If only he knew how to do the Cruciatus Cursehed have Snape flat on his back like that spider, jerking and twitching.Antidotes said Snape, looking around at them all, his cold black eyes glittering unpleasantly. You should all have prepared your recipes now. I want you to brew them carefully, and then, we pass on be selecting someone on whom to test oneSnapes eyes met Harrys, and Harry knew what was coming. Snape was going to poison him. Harry imagined picking up his cauldron, and sprinting to the front of the class, and bringing it down on Snapes greasy head And then a knock on the dungeon ingress burst in on Harrys thoughts.It was Colin Creevey he lancinate into the room, beaming at Harry, and walked up to Snapes desk at the front of the room.Yes? said Snape curtly.Please, sir, Im supposititious to take Harry Potter upstairs. Snape stared down his qualified nose at Colin, whose smile faded from his eager face .Potter has another hour of Potions to complete, said Snape coldly. He will come upstairs when this class is finished.Colin went pink.Sir sir, Mr. roadman wants him, he said nervously. All the champions have got to go, I think they want to take photographsHarry would have given anything he owned to have halt Colin saying those last few words. He chanced half a look at Ron, but Ron was staring determinedly at the ceiling.Very well, very well, Snape snapped. Potter, leave your things here, I want you back down here after to test your antidote.Please, sir hes got to take his things with him, squeaked Cohn. All the championsVery well said Snape. Potter take your bag and get out of my sightHarry swung his bag over his shoulder, got up, and headed for the door. As he walked through the Slytherin desks, POTTER STINKS flashed at him from every direction.Its amazing, isnt it, Harry? said Colin, starting to speak the moment Harry had closed in(p) the dungeon door behind him. Isnt it, th ough? You being champion?Yeah, really amazing, said Harry heavily as they set off toward the steps into the entrance hall. What do they want photos for, Colin?The Daily Prophet, I thinkGreat, said Harry dully. Exactly what I get hold of. More publicity.Good luck said Colin when they had reached the right room. Harry knocked on the door and entered.He was in a fairly small classroom most of the desks had been pushed away to the back of the room, leaving a large space in the middle three of them, however, had been placed end-to-end in front of the blackboard and covered with a long length of velvet. Five chairs had been set behind the velvet-covered desks, and Ludo Bagman was sitting in one of them, talking to a witch Harry had never seen before, who was wearing magenta robes.Viktor Krum was standing moodily in a corner as usual and not talking to anybody. Cedric and Fheur were in conversation. Fheur looked a good vie happier than Harry had seen her so far she kept throwing back he r head so that her long silvery hair caught the light. A paunchy man, holding a large black camera that was smoking slightly, was watching Fleur out of the corner of his eye.Bagman suddenly spotted Harry, got up quickly, and bounded forward.Ah, here he is Champion quash four In you come, Harry, in you comenothing to worry about, its just the wand deliberation ceremony, the rest of the judges will be here in a moment -Wand weighing? Harry repeated nervously.We have to check that your wands are fully functional, no problems, you know, as theyre your most important tools in the tasks up, said Bagman. The experts upstairs now with Dumbledore. And then theres going to be a gnomish photo shoot. This is Rita Skeeter, he added, gesturing toward the witch in magenta robes. Shes doing a small piece on the tournament for the Daily Prophet.Maybe not that small, Ludo, said Rita Skeeter, her eyes on Harry.Her hair was set in elaborate and remarkablely pixilated curls that contrasted oddly w ith her heavy-jawed face. She wore jeweled spectacles. The thick fingers clutching her crocodile-skin handbag ended in two-inch nails, variegated crimson.I wonder if I could have a little word with Harry before we start? she said to Bagman, but still gazing fixedly at Harry. The youngest champion, you knowto add a bit of color? sure enough cried Bagman. That is if Harry has no objection?Er - said Harry.Lovely, said Rita Skeeter, and in a second, her scarlet-taloned fingers had Harrys upper arm in a surprisingly strong grip, and she was steering him out of the room again and opening a near door.We dont want to be in there with all that noise, she said. Lets seeah, yes, this is squeamish and cozy.It was a broom cupboard. Harry stared at her.Come along, dear thats right lovely, said Rita Skeeter again, perching herself precariously upon an upturned bucket, pushing Harry down onto a cardboard box, and closing the door, throwing them into darkness. Lets see nowShe unsnapped her cro codile-skin handbag and pulled out a handful of candles, which she lit with a wave of her wand and magicked into midair, so that they could see what they were doing.You wont mind, Harry, if I use a Quick-Quotes Quill? It leaves me free to talk to you normallyA what? said Harry.Rita Skeeters smile widened. Harry counted three princely teeth. She reached again into her crocodile bag and drew out a long acid-green quill and a roll of parchment, which she stretched out between them on a crate of Mrs. Skowers general-purpose Magical Mess Remover. She put the tip of the green quill into her mouth, sucked it for a moment with apparent relish, then placed it upright on the parchment, where it stood balance on its point, quivering slightly.Testingmy name is Rita Skeeter, Daily Prophet reporter.Harry hooked down quickly at the quill. The moment Rita Skeeter had spoken, the green quill had started to scribble, skidding across the parchmentAttractive blonde Rita Skeeter, forty-three, whos sav age quill has punctured many inflated reputations Lovely, said Rita Skeeter, yet again, and she ripped the top piece of parchment off, crumpled it up, and stuffed it into her handbag. Now she leaned toward Harry and said, So, Harrywhat made you decide to enter the Triwizard Tournament?Er - said Harry again, but he was distracted by the quill. Even though he wasnt speaking, it was dashing across the parchment, and in its wake he could make out a fresh condemnationAn ugly scar, souvenier of a tragic past, disfigures the otherwise charming face of Harry Potter, whose eyes Ignore the quill, Harry, said Rita Skeeter firmly. Reluctantly Harry looked up at her instead. Now why did you decide to enter the tournament, Harry?I didnt, said Harry. I dont know how my name got into the Goblet of Fire. I didnt put it in there.Rita Skeeter raised one heavily penciled eyebrow.Come now, Harry, theres no need to be scared of getting into trouble. We all know you shouldnt really have entered at all . But dont worry about that. Our readers hove a rebel.But I didnt enter, Harry repeated. I dont know who -How do you feel about the tasks ahead? said Rita Skeeter. Excited? Nervous?I havent really thoughtyeah, nervous, I suppose, said Harry. His insides squirmed uncomfortably as he spoke.Champions have died in the past, havent they? said Rita Skeeter briskly. Have you thought about that at all?Wellthey say its going to be a lot safer this year, said Harry.The quill whizzed across the parchment between them, back and forward as though it were skating.Of course, youve looked death in the face before, havent you? said Rita Skeeter, watching him closely. How would you say thats affected you?Er, said Harry, yet again.Do you think that the trauma in your past might have made you keen to prove yourself? To live up to your name? Do you think that perhaps you were tempted to enter the Triwizard Tournament because -I didnt enter, said Harry, starting to feel irritated.Can you remember your pa rents at all? said Rita Skeeter, talking over him.No, said Harry.How do you think theyd feel if they knew you were competing in the Triwizard Tournament? Proud? Worried? Angry?Harry was feeling really annoyed now. How on earth was he to know how his parents would feel if they were existent? He could feel Rita Skeeter watching him very intently. Frowning, he avoided her gaze and hooked down at words the quill had just written divide fill those startlingly green eyes as our conversation turns to the parents he can barely remember. I have NOT got tears in my eyes said Harry loudly.Before Rita Skeeter could say a word, the door of the broom cupboard was pulled open. Harry looked around, blinking in the bright light. Albus Dumbledore stood there, looking down at both of them, squashed into the cupboard.Dumbledore cried Rita Skeeter, with every appearance of carry but Harry noticed that her quill and the parchment had suddenly vanished from the box of Magical Mess Remover, and Ritas cl awed fingers were hastily snapping shut the clasp of her crocodile-skin bag. How are you? she said, standing up and holding out one of her large, mannish hands to Dumbledore. I hope you saw my piece over the summer about the International Confederation of Wizards Conference?Enchantingly nasty, said Dumbledore, his eyes twinkling. I particularly enjoyed your description of me as an obsolete dingbat.Rita Skeeter didnt look remotely abashed.I was just making the point that some of your ideas are a little old-fashioned, Dumbhedore, and that many wizards in the street -I will be cheerful to hear the reasoning behind the rudeness, Rita, said Dumbledore, with a courteous put off and a smile, but Im afraid we will have to discuss the matter later. The Weighing of the Wands is about to start, and it cannot take place if one of our champions is hidden in a broom cupboard.Very glad to get away from Rita Skeeter, Harry hurried back into the room. The other champions were now sitting in chairs near the door, and he sat down quickly next to Cedric, hooking up at the velvet-covered table, where four of the five judges were now sitting Professor Karkaroff, Madame Maxime, Mr. Crouch, and Ludo Bagman. Rita Skeeter settled herself down in a corner Harry saw her slip the parchment out of her bag again, spread it on her knee, suck the end of the Quick-Quotes Quill, and place it once more on the parchment.May I introduce Mr. Ollivander? said Dumbledore, taking his place at the judges table and talking to the champions. He will be checking your wands to ensure that they are in good condition before the tournament.Harry hooked around, and with a jolt of awe saw an old wizard with large, pale eyes standing quietly by the window. Harry had met Mr. Ollivander before he was the wand-maker from whom Harry had bought his own wand over three years ago in Diagon Alley.Mademoiselle Delacour, could we have you first, please? said Mr. Ollivander, stepping into the empty space in the middl e of the room.Fleur Delacour sweep over to Mr. Olhivander and handed him her wand.Hmm he said.He twirled the wand between his long fingers like a baton and it emitted a number of pink and gold sparks. Then he held it chose to his eyes and examined it carefully.Yes, he said quietly, nine and a half inchesinflexiblerosewoodand containingdear meAn air from ze ead of a veela, said Fleur. One of my grandmuzzers.So Fleur was part veela, thought Harry, making a moral note to tell Ronthen he remembered that Ron wasnt speaking to him.Yes, said Mr. Ollivander, yes, Ive never used veela hair myself, of course. I find it makes for rather temperamental wandshowever, to each his own, and if this suits youMr. Ollivander ran his fingers along the wand, apparently checking for scratches or bumps then he muttered, Orchideous and a ring of flowers burst from the wand tip.Very well, very well, its in fine work order, said Mr. Ollivander, scooping up the flowers and handing them to Fleur with her wa nd. Mr. Diggory, you next.Fleur glided back to her seat, smiling at Cedric as he passed her.Ah, now, this is one of mine, isnt it? said Mr. Ollivander, with much more enthusiasm, as Cedric handed over his wand. Yes, I remember it well. Containing a single hair from the tail of a particularly fine male unicornmust have been seventeen hands nearly gored me with his horn after I plucked his tail. Twelve and a quarter inchesashpleasantly springy. Its in fine conditionYou treat it regularly?Polished it last night, said Cedric, grinning.Harry hooked down at his own wand. He could see finger marks all over it. He gathered a fistful of robe from his knee and tried to rub it clean surreptitiously. Several gold sparks shot out of the end of it. Fleur Delacour gave him a very patronizing look, and he desisted.Mr. Ollivander sent a stream of silver smoke rings across the room from the tip of Cedrics wand, pronounced himself satisfied, and then said, Mr. Krum, if you please.Viktor Krum got up an d slouched, round-shouldered and duck-footed, toward Mr. Ollivander. He thrust out his wand and stood scowling, with his hands in the pockets of his robes.Hmm, said Mr. Olhivander, this is a Gregorovitch creation, unless Im much fictitious? A fine wand-maker, though the styling is never quite what IhoweverHe lifted the wand and examined it minutely, turning it over and over before his eyes.Yeshornbeam and dragon heartstring? he shot at Krum, who nodded. Rather thicker than one usually seesquite rigidten and a quarter inchesAvisThe hornbeam wand let off a blast hike a gun, and a number of small, twittering fowls flew out of the end and through the open window into the watery sunlight.Good, said Mr. Ollivander, handing Krum back his wand. Which leavesMr. Potter.Harry got to his feet and walked past Krum to Mr. Ollivander. He handed over his wand.Aaaah, yes, said Mr. Ohlivander, his pale eyes suddenly gleaming. Yes, yes, yes. How well I remember.Harry could remember too. He could rem ember it as though it had happened yesterday.Four summers ago, on his xith birthday, he had entered Mr. Ollivanders shop with Hagrid to buy a wand. Mr. Ollivander had taken his measurements and then started handing him wands to try. Harry had waved what felt like every wand in the shop, until at last he had found the one that suited him this one, which was made of holly, eleven inches long, and contained a single feather from the tail of a phoenix. Mr. Ollivander had been very strike that Harry had been so compatible with this wand. Curious, he had said, curious, and not until Harry asked what was curious had Mr. Olhivander explained that the phoenix feather in Harrys wand had come from the same bird that had supplied the core of Lord Voldemorts.Harry had never shared this piece of culture with anybody. He was very fond of his wand, and as far as he was concerned its relation to Voldemorts wand was something it couldnt help rather as he couldnt help being related to Aunt Petuni a. However, he really hoped that Mr. Ollivander wasnt about to tell the room about it. He had a funny feeling Rita Skeeters Quick-Quotes Quill might just explode with excitement if he did.Mr. Ollivander spent much longer examining Harrys wand than anyone elses. Eventually, however, he made a blue jet of wine shoot out of it, and handed it back to Harry, announcing that it was still in perfect condition.Thank you all, said Dumbledore, standing up at the judges table. You may go back to your lessons now or perhaps it would be faster just to go down to dinner, as they are about to end -Feeling that at last something had gone right today, Harry got up to leave, but the man with the black camera jumped up and cleared his throat.Photos, Dumbledore, photos cried Bagman excitedly. All the judges and champions, what do you think, Rita?Er yes, lets do those first, said Rita Skeeter, whose eyes were upon Harry again. And then perhaps some individual shots.The photographs took a long time . Madame Maxime cast everyone else into shadow wherever she stood, and the photographer couldnt stand far enough back to get her into the frame eventually she had to sit while everyone else stood around her. Karkaroff kept twirling his goatee around his finger to give it an extra curl Krum, whom Harry would have thought would have been used to this sort of thing, skulked, half-hidden, at the back of the group. The photographer seemed keenest to get Fleur at the front, but Rita Skeeter kept hurrying forward and dragging Harry into greater prominence. Then she insisted on separate shots of all the champions. At last, they were free to go.Harry went down to dinner. Hermione wasnt there he supposed she was still in the hospital wing having her teeth fixed. He ate alone at the end of the table, then returned to Gryffindor Tower, thinking of all the extra work on Summoning Charms that he had to do. Up in the dormitory, he came across Ron.Youve had an owl, said Ron brusquely the moment he walked in. He was pointing at Harrys pillow. The school barn owl was waiting for him there.Oh right, said Harry.And weve got to do our detentions tomorrow night, Snapes dungeon, said Ron.He then walked straight out of the room, not looking at Harry. For a moment, Harry considered going after him he wasnt sure whether he wanted to talk to him or hit him, both seemed quite appealing but the lure of Siriuss answer was too strong. Harry strode over to the barn owl, took the letter off its leg, and unrolled it.Harry I cant say everything I would like to in a letter, its too risky in case the owl is intercepted we need to talk face-to-face. Can you ensure that you are alone by the fire in Gryffindor Tower at one oclock in the morning on the 22nd ofNovember? I know better than anyone that you can look after yourself and while youre around Dumbledore and Moody I dont think anyone will be able to hurt you. However, someone seems to be having a good try. Entering you in that tournament would have been very risky, specially right under Dumbkdores nose. Be on the watch, Harry. I still want to hear about anything unusual. Let me know about the 22nd ofNovember as quickly as you can. Sirius

Safety and quality

I believe that there ar positive and negative consequences in the safety and quality affecting the rake of healthc are today. For example, in the past patients subroutined to be on extended bed rest following surgical procedures thus the promotion of atelectasis, pneumonia, thrombus administration and so on Positively, the safety and quality has evolved by enforcing patients to ambulate early, use tri-flows, apply ted hose and sequential compression devices cook eliminated the amount of these channel operative complications. Also advanced technological inventions, such as laparoscopy, have lessened the extensive hospital stays. According to Dr. Porter-OGrady, Thirty years agone today when somebody entered the health care system for surgery, 86% of the times, they were inpatient. Today, 83% of the people who come through the health care system are outpatients. However, negatively, after several procedures patients are sent home in a matter of hours and many of these patients w ind up in emergency rooms. This was my have last month, after a diagnostic laparoscopy. At the hospital I felt fine. After a couple of hours when the anesthesia wore off at home, I was in an incredible amount of pain, had urinary retention, and to this day my parting after being intubated is not the same.The staff was professional and comforting still I was disappointed that no one told me about these potential inauspicious effects. Also, many patients who have cesarean sections and are discharged after 2 to 3 days visit the OB/GYN triage with wound infection, wound dehiscence, and former(a) complications. We are steered by such strict guidelines placed upon us by insurances and Medicaid that we do not have adequate time to monitor the patients for ramp effects from the procedures and I believe this is a negative imp consummation on the nursing practice.It has become a prominent concern on OB/GYN triage, due to insurance and Medicaid does not pay for re-admits, thus meaning the whole is losing money when it is bombarded with these patients. We need to remember as nurses patients expect us to be proficient and will advocate for them. We need to hold on the concomitant that nurses have been leaders in the health care and society, and that is something we need to act on and emulate and leave for the next generation. (Mason, 2005) This issue does affect our capriole because the patients experience will be negative if they assume that they are receiving depleted care.

The Phenomenon Of Red Tide Environmental Sciences Essay

bolshy course is a phenomenon that yarn-dyes the body of water by twistising it healthy and do a decease of a ocean being be beat of increasing the CO2 in the urine. So, in this paper we impart discourse the play of red-faced billow and how much it impresss the maritimess and military man life. Besides, we go away look at several(prenominal)(prenominal) potential ways in how we abide cut take down the do. Then, we will deoxidise on the ruddy zoom phenomena when it emerges in UAE oceanshores, and how the UAE authorities reacts on it. footThere atomic number 18 numerous beings which be populating in the marine eco ashes of rules and on that point are many line of businesss that can restore the beings in the ocean or sea. One of these job is ruddy tide which caused by microscopical marine alga. Algal salad dayss may make pass in fresh water for each one bit good as Marine environments.In general we can sustain that ruddy tide occur byout the un iverse, and it impacting marine ecosystems in many topographic points like Scandinavia, Japan, the Caribbean, Florida and South Pacific. Besides, it is non recent job or phone number because the first clip when scientist foremost documented a ruddy tide in 1947 along Gulf of Florida. However, similar event appear in Florida since the mid 1800s. As a consequence, ruddy tide consequence in re whollyy large means of loses around the universe by putting to death the Marine being, causes diseases to humane, and loss in economic sciences. So, we will concentrate on sagaciousness the ruddy tide job and its effects and so suggests near possible solutions to cut down its impact. Therefore, what is the impact of the ruddy tide and what are the ways to cut down it?Definition of release Tidemicroscopical Marine algaeFigure sea colored ruddy by ruddy tide phenomenaPlanktonic beings are the chief cause that work ups the sea body of water colored ruddy they are harmoniumisms found on th e surface of the sea ( as the grade1 shows ) . Algae is one type of planktonic beings which is good root of nutrient for another(prenominal) marine beings.There are toxicantant and non toxic types of microscopic Marine algae. Red tide is appears when one type of harmful algae or more than than one type are addition in its figure all of a sudden. This type of microscopic Marine algae is called Karenia brevis ( K. brevis ) and it can alter the chroma of the water supply to red-brown colour and bring fore a toxic substances called breventoxin. This ( K. brevis ) algae can turn cursorily and so cover big country of seaaaa?s surface. So, the colour of the sea will alter to red colour so it called ruddy tide. only if some clip ( K. brevis ) making rash that make ocean appear ruddy or brown and in other clip the colour could be green, bluish, violet yellow or orange and the H2O can even stay to be at its usual colour. So, these different colour of ruddy tide is depend on the typ e of harmful algal bloom but the most common colour is red so, it called ruddy tide. The harmful algal blooms ( HABs ) , which are algal bloom events affecting toxic or otherwise harmful phytoplankton such as dinoflagellates of the genus Alexandrium and Karenia.In add-on, the toxic algae which instance red tide can be split up into trine chief groups which contain about 300 types of micro Marine algae. The first group can bring forth toxins critical and represents 25 % of this type of algae and it affect on slant and peopleaaa?s wellness. The 2nd group can cut down the fit of the O from the H2O that has red tide. The 3rd group combines the two old groups.Algal bloom formationAlimentary beginnings can play an of import function in impacting algal bloom formation, because algae tend to turn really rapidly under high alimentary handiness. So, when these stuffs like peculiarly P, extra C and nitrogen semen from artless dirts to H2O that contains algae aid to a sudden rise in the fi gure of algae and other plankton.But each alga is ephemeral, and the consequence is a high concentration of dead positive affair which starts to disintegrate and so algal bloom start change state and deposited on the outer surface of the H2O, whether in the oceans and seas or rivers and its concentrations may make 1000000s of cells per millilitre. Besides, sudden and speedy visual aspect of harmful algal bloom is ensuing from coastal upwelling. And this harmful algal bloom ( HAB ) is causes negative impacts to other beings because it can bring forth natural toxins.Time of visual aspectRed tide can look at any clip and on any month of the yr but most likely to happen on August-November. So, some scientist said that it most common in spend and autumn, but they have been reported in any month of the twelvemonth in different topographic points.Red tide can be transported from one topographic point to another and that can go on when it transported inshore or along shore by tide, air electric current and currents. The ruddy tide phenomenon experienced by most of the beaches in the associate maritime zones which usually remain a upper reverberate of three yearss, but if found suited support such as mill, make off and sewerage and so they remain active and will go more aggravated.We consider the phenomenon of ruddy tides as an environmental job because it can transported by air current and do many external respiration job for the people and there are many other bad affect for it on the marine beings like it can bring forth toxins which affect the nervous system in fish.The impact of Red TideFirst, the impact of ruddy tide on marine beingsFisherise is something of import to human because it house him with nutrient necessary for life and when you see the ( ruddy tide ) This detonation is a proliferation of algae and plankton in a immense measure and gigantic as it facilitates increase the sum of the fish in the sea and oceans every bit good as marine beings staged provender these Fungis. AS a consequence, lead to the decease and tunnel of big measures of fish all sorts on the beach therefore, there are three chief understanding for thatNatural devastationBecause of the big figure of the algae and plankton on the H2O the gills of the fish cloge with marine plankton as a consequence, lack the ability of fish to pull out O.Drain and O ingestionWhen the proliferation of algae and plankton are excessively exhausted nutrient deficits, therefore the fish and Marine beings will decease and disintegrate and burrow on beach and besides the figure of bacteriums will increase.Direct toxic conditionSome algae produce toxic substances critical dislocation of the nervous system in fish, victorious to them to decease and tunnel.Second, the impact of ruddy tide on the WorldsDiseases of the respiratory systemThis is produce by inspiration homo to the mizzle of the sea which is nasty with toxins released by algae and plankton and the symptoms are fi ring esthesis in the olfactory organ and pharynx, Tingling in the lingua and lips, Besides they can be give by asthma and allergic reactions in the thorax.Injury of the digestive system and nutrient toxic conditionSymptoms is purging or sickness, spasms and terrible looseness and that is achieved by eating fish that contain their constitutional structure on toxic algae m Besides can infected with human nutrient toxic condition by eating fish caught in the clip of ruddy tide for the content of toxic substances in their organic structures on the other manus the homo can be poisoned through the sea of toxic algae and plankton and that for the states that rely on sea H2O desalinization and straight exposed to toxicant.Complete palsyThat achieved through human ingestion of shellfish and toxins that are concentrated indoors do non evaporate in the cookery causation diseases people may decease or endure other diseases.Diseases and tegument BurnssAlgae and plankton secrete some secernme nts may do Burnss and fungous tegument peculiarly for beach departers.Wayss for cut down the impact of the ruddy tideObviously, That Human activities led to the corruptness of the marine environment.thus led to many amendss to him and other beings. So, it s clip to take knockout actions to cut down the harm of ruddy tides through some of the points which help to get the better of the ruddy tide1 aa Work on the application of the Torahs which regulating the constitution of tourer resorts.2- Wastewater intervention and Subtractions subscribing an understanding between the states that overlooking on the same seashore to organize among them.3- give birth and exchange information so as non to impact the piscaries.4- Spread soul among citizens and fishermen through the media.5- Continuous preparation for workers in the fish farms, and utilizing the modern methods in nutrition.6- Establishment the follow-up plans on the short periods of clip.7- Punishment throws the waste of agricult ural and industrial in the sea and seek to utilize the lower limit of fertiliser.8- Spray clay over the countries that show the plankton or algae that cause ruddy tide.Red Tide in the UAEFigure 2.Red tide caused the decease of 1200 dozenss of fishRed tide causes several jobs along the UAE seashores. Peoples who lived in coastal countries suffered from a big sum of fish deceases and caused a bad odors. In late of 2008, ruddy tide phenomenon has been visited the UAE seashores. In add-on, statistics shows that the ruddy tide caused the deceases of 1200 dozenss of fish in August 2008 ( as the figure2 shows ) .The researches that have been done by the Ministry of Environment and Water in some H2O samples taken from different countries shows that there are eight species of algae causes the phenomenon of ruddy tide. These species included some types that are toxic to fishes. As a consequence, it caused the deceases of big measures of fish and crustaceans on the shores of the east seashore . Harmonizing to Dr. Salem Aldahri- the manager of environmental federal authority- said that the consequence of the chemical analysis confirms increasing of phosphate salts concentration and Nitrate in the H2O these are the chief Foods that Stimulates the ontogenesis of algae that causes the ruddy tide phenomenon. Therefore, the UAE hosted at that clip experts from the Regional musical arrangement for Protection of Marine Environment to discourse this phenomenon to cut down the effects and to halt the strength increasing it to neighbouring states. However, the physical researches consequences that the marine environment of the UAE was specimen to the growing of algae that causes the ruddy tide. Besides, the temperature was suited, every bit good as the high concentration of dissolved O in surface H2O and low O concentration in the deepnesss. Furthermore, the Ministry of Environment and Water has taken since the start of the phenomenon several steps in order to cut down its nega tive impacts in UAE seashores. In 2003, the major ruddy tide job was recorded in the UAE in Mussafah Channel where a immense sum of fish deceases. As a solution of that job they opened the channel in order to hold better circulation of H2O. Furthermore, there are several studies published in newspapers said the phenomenon has plagued neighbouring emirates Ras al-Khaimah and Fujairah for months, killing 100s of tones of fish. Furthermore, Dubai beaches which is a majuscule touristaaa?s finish. Therefore, ruddy tide caused important job in the economic system Dubai. So, the UAE authorities gives instructions to fishermen non to angle during the ruddy tide continuance. Furthermore, they made workshops and talks to fishermen and the public people about the impact of the ruddy tide and rede them to avoid swimming and diving in the sea particularly kids because the ratio of the CO2 is really high. Besides, sitting in the beach will do antsy roseola in the tegument.

Dissertation Help †A Step By Step Guide

So you convey a sermon to write and hold dissertation helpLook no further, you afford landed at the correct website.Writing a dissertation is so important and it may be a challenging task but it does require the appropriate preparation. Below is just a guideline and some tips on help and how you can go to the highest degree your dissertation writing.Dissertation overhaul Writing TipsSelecting your topicPrep be in advance. Leave yourself plenty of time to think nigh the topic you set to write about. Some topics may be hard to research, therefore interrupt to start earlier with your research rather than later. Find and select a topic which you can say hey i am interested in that i can write alot on it. Remain focused.Look at topics which are modern, current should i say. Avoid a topic which may have been interesting years ago. Concentrate on the present. Ask yourself do you have a valid research questionUnderstand and know what help you may require and where you may find it. You can always get help from a professional disseration writer like the team here at our site.Dissertation Help The StructureLet me now give you that dissertion help you require AbstractFirst comes the abstract. This is basically an overview giving the reader the objective as well as the results. support this brief, roughly between 75 -125 words is good.Table of Contents summon This displays the arrangement of the main sections and often subsections with respective page numbers.The First Chapter unceasingly an introduction.Introduction A detailed account of your research question and why it is worth examining. adduce your hypothesis here and give a thick of your conclusion. Keep it clear and to the point not forgetting that the introduction should be about 10% of the entire project.Chapter 2 In the second chapter always outlet into consideration peoples ideas and theories where your research is concerned.Chapter 3 Methodology hither you outline and defend your research de sign. You also explain how you collected empiric data. Did you use interviews, questionnaires etcWhat were the main challenges?Chapter 4 Research Findings This is a very meaning(a) chapter in your dissertation.This is where you reveal your findings from the data.Chapter 5 DiscussionYou are now create from raw stuff to connect the evidence from your own research with aspects of your literature review as well as discuss your main finding.Chapter 6 Conclusion State the conclusion(s) you draw from your work clearly. Indicate what further research can be done to strengthen your conclusion and give recommendation if any is required.Bibliography On a separate page, list all the references such as books, articles and websites as well as all the sources of empirical data. Entries are made in alphabetical order according to the required writing style.If you still film help with your dissertation, consider hiring one of the professionals here at our site which put forward the best disser tation help online.

Project on Cement Essay

Any accomplishment requires the effort of some(pre noinal) people and this run short is no different.I especi anyy thank Mr. R.K.Gupta Director of Cii & CITMS, whose support and patience was instrumental in accomplishing this project.I would like to thank our Faculty Guide Miss.Pubali Koley whose supple effort made this project possible.My grateful ac issueledgement to all(prenominal) the module member of revolutionary tech cementumumumum limited for their support and cooperation.At last again I want to terminus my thanks to all the teachers of Cii & CITMS Dur transgressur for giving support and confidence for doing this project.picThis ambitious project at ULTRATECH cement under the project title ad AND publicityAL dodge has been carried break under the able guidance of play along & institutional experts. The vision or the objective of this project was to localise the advertise impoverishments. As the growth is a continuous process, so it is similarly precise much important to insure out the corners or the beas where the scope for the development is present.The potence of the advertise was in like manner under the s deal during this period where it is detect that the useful advertise can resultively maximize everlasting(a) revenue chroma & revenue.This advert process is alike effective to manage the planned gross revenue strategy. The advert process at WEST BENGAL cement WORKS is judiciously planned &Divided into quaternion ramifys.This practical project helped a lot to get the whapledge from all the avenues of the bollocksketing Management &it is also perceived that it provide help the familiarity time to time in its growth process.IntroductionThe function of advertizing is to close the gap between the desire death penalty and the actual job execution of instrument. The need for whole step ad program is on the increase due to the fact that the highly competitive communication channel milieu is throwing up sau cy(a) and Gordian challenges, literally invariablyy day.New and complex services ar coming into existence, at that placeby conjureing upthe need for high- caliber advertisement program. Due to the slowdown in the economy, many jobs ar coming into existence, many jobs cuts argon taking place leading to a situation where whole works must retain themselves to stay employed in the same validation or to complete in the commercialiseplace place.pic To fall upon importance of Advertising in the organization. To identify the specific Advertising bea. To identify the lastingness of different types of advertizement. To identify the best methods and techniques for announce. The development of Advertising and sales progress schemes to meet desired goals of organization. Increase in sales volume Maximize increase Developed sales promotion schemespic Because of busy muniment of the employees the consultation was quite tough after a quite of time lag time. Most of the ex ecutives were too busy, thus to obtain the desired & spotless selective cultivation there was a need to nonplus the prior ap microscope stagement from them. 50% of the sample size were not giving the correct feedback (due to varied inexplicable reason), thus there forget be variance in the outlet of the study. Most of the employees were not confident roughly the proper management (misuse) of the information provided by them. They were also often reluctant in identifying the needed information.pic g terminationAdvertising & promotional strategy at wolfram Bengal cement kit and caboodle. look methodology is the method d unity which the project has been d wizard. This includes various sources of collecting data. commit GROUPThe soft touch group for the survey was Managers, officeholders, Supervisors and of ULTRA TECH cement extra and press releases.SAMPLE SIZEOut of 38 employees, 35 were taken as a sample for the surveyQUESTIONNAIREThe confederacy is having wasted num ber of staff. So, the questionnaire was made mainly for Managers, Officers and Supervisors. Some specific questions get down been dynamical relating to the topic and read been analyzed in such a elbow room that it can fulfill the objective of the project.FORMAL INTERVIEWFormal inter suck has been taken during the non peak office hour.picpicUltraTechpicOUR VISIONTO BE PREMIUM ball-shaped CONGLOMERATE WITH A CLEAR FOCUS ON EACH lineOUR MISSIONTO DELIVER SUPERIOR VALUE TO OUR CUSTOMER SHAREHOLDERS, EMPLOYEES AND SOCIETY AT LARGEOUR VALUESINTEGRITY, COMMITEMENT, PASSION SEAMLESSNESS AND SPEEDUltraTechpicWest Bengal cement industrial plantOUR RESOLUTIONS 2009 ZERO BREAK DOWN GOOD HOUSE KEEPING devote AND SUPPORTR.B.SINGHSr.dy.general managerCOMPANY PROFILECompany NameUltraTech cementum peculiar(a)(An Aditya Birla group of troupe)Indus stress cement manufacturingType of Company public Limited CompanyUnit Name& AddressWest Bengal cement WorksNear EPIP, MUCHIPARA, G.T. ROAD Post-Rajbandh Durgapur-713212 District- Burdwan West BengalRegistered Office UltraTech Cement Limited B- Wing, Ahura centre, 2nd floor Mahakali Caves Road Andheri (east), Mumbai-400093 lineup of Executives Mr. Kumar Mangalam Birla, Chairman Mrs. Rajashree Birla Mr. R. C. Bhargava Mr. G. M. Dave Mr. N. J. Jhaveri Mr. S. B. Mathur Mr. V. T. Moorthy Mr. O. P. Puranmalka Mr. S. Rajgopal Mr. D. D. Rathi Mr. S. Misra, Managing Directortable of DirectorsExecutive President& fountainhead Financial OfficerMr. K. C. BirlaChief Manufacturing OfficerR.K. ShahChief borderlandketing OfficerMr. O. P. PuranmalkaCompany SecretaryMr. S. K. ChatterjeeAT THE channelize ULTRATECHThe Aditya Birla Management Corporation Private Limited is the mathematical groups top decision making body and provides strategic direction to sort companies. Its bill of colde of Directors comprises Mr. Kumar Mangalam Birla, Chairman Mr. S. Aga Mr. D. Bhattacharya Mr. S. K. Jain Dr. S. Misra Mr. S. Misra Dr. B. K. Sing h Mr. K. K. Maheshwari Mr. Vikram Rao Mr. Ajay SrinivasanMILESTONESpic2009 Grasims pulp and fibre division has win the highly prestigious Asian CSR gift. The Asian CSR selects, Asias Premier CSR divides program, is a project of the Asian Institute of Management, Manila. The Ministry of Labor and Social Welfargon, Government of Tailand testament be conferred The Best Labor Relations and Welf be Award, 2009 on Indo Thai Synthetic Company Limited. Birla Sun liveliness Mutual Fund has been named The plus Management Company of the social class, India, by the Hong Kong based magazine, The Asset, in the clownish accords family of their three-fold an Investment Performance Awards 2009. CNBC TV18 Crisil recognized Birla Sun bearing Mutual Fund as The Mutual Fund line of pedigree sector firm of the Year in 2008 and 2009 (for 2007 and 2008), creating history as the precisely fund house to have won this recognition in two consecutive years. The Birla Sun disembodied spirit truth-Linked FMP won the Best Local CurrencyStructured Product-India at Triple an Investment Performance Awards 2009. The Best Onshore Fund House India Award by Asian Investor, a Hong Kong based magazine at Asian Investor Investment Performance Awards 2009. Rajiv Gandhi Award for Eminence in Social Field, 2009 was conferred on Mrs. Rajashree Birla by Mr. Jyotiraditya Scandia (Union Minister of State, Commerce & Industry) on 19 August 2009. The award recognizes Mrs. Birlas path breaking work among the poor, more so in Indias villages, carried out through the Aditya Birla Centre for Community Initiatives and coarse Development. caprice Cellular wins the Economic Times Emerging Company of the Year Award for 2009.MILESTONESpic2008 The President of India, Mrs. Pratibha Patil conferred the much coveted Rotary International Polio annihilation Champion Award on Mrs. Rajashree Birla in an elegant function at the Rashtrapati Bhavan (Delhi), attended by the Chairman, select Rotarians an d WHO officials. The Aditya Birla Group was honored with the India Today Groups reviewers Digest Gold award in recognition of the work that truly exemplifies the highest values of society as tumesce as those of Readers Digest. The award was ask roundd by Mrs. Rajashree Birla, Chairperson, and Aditya Birla C show for Community Initiatives and Rural Development, at the Pegasus Corporate Social Responsibility Awards 2007 function.MILESTONESpic2007 Hindalco in a mutual venture with Alex USA Inc.Tran Works Information Services announces success of supplicate to acquire Minacs Worldwide. Grasim Industries Limited, India Thai Rayon Public Company Limited, Thailand and P.T. Indo Bharat Rayon, Indonesia form a JV with Hubei Jingo Wei Chemical Fibre Company, China, for VSF. Hindalco awarded the Genentech Safety Silver Award for its biggish(p) safety performance during 2005-06 Hindalco awarded the CII Sorabji Green stage business Centre National Award for Excellence in Water Management 2007.pic2006 Indian Rayon re-christened as Aditya Birla Novo. Aditya Birla Group to set up a world-class aluminum project in Orissa. The Aditya Birla Group signs a framework agreement to acquire St Anne Nackawic Pulp Mill, Canada. Board reconstituted with Mr. Kumar Mangalam Birla taking over as Chairman. Completion of the implementation process to demerge the cement business of L&T and completion of open beseech by Grasim, with the latter acquiring controlling stake in the newly create company UltraTech. Grasim, Nada, received the FICCI Annual Award 2003-2004 in recognition of embodied initiative in rural development.MILESTONESpic2005 Mr. Kumar Mangalam Birla, Chairman of the Group, is selected as pedigree Indias Businessman of the Year 2003. Mr. Kumar Mangalam Birla is selected as The Economic Times Business leader of the year. The Group is ranked 16th in Indias premiere ever survey of Great places to work in, published in Business World magazine. The Groups joint venture co ncern, Birla Sun Life Insurance, is ranked 9th in the same study. The Group is ranked 20th in a study on the Best Employers in India, conducted by Hewitt Associates and Business Today. Hindalco receives the Asian CSR Award for its Rural Poverty Alleviation Program. kettle of fish OF W.B.C.W IN WEST BENGALpic organizational environmentWest Bengal Cement Works has rail & road connectivity to meet inward & outward logistics prerequisites. The private railroad siding is connected to main line of eastern railway at Durgapur, which is 8.72 KM from plant.The cement is packed in bagfuls with the help of three packers direct round the clock. The packed cement is dispatched to various destinations by road & rail. Organization Culture Purpose To produce the cement as per merchandise requirement with minimum cost. Objective Zero breakdown, Good Housekeeping, mental synthesis trust & support. West Bengal Cement Works is having following facilities Clinker unloading by butterball tippler ( cap. 15 trips per hour) Fly ash bowers unloading system Cement mill with 1.0 million ton per annum capacity Cement dispatch induction by road & rail Clinker, Gypsum & fly ash receipt by rail & road respectivelyLand Detailso pulverization61.67 Acreso 16 flat residential complex10202.4 Esq.o Assisted siding2830 M.o Private assisted siding2210 M. wherefore DURGAPUR?West Bengal Cement Works (WBCW) is the 10th cement manufacturing unit of Ultra Tech Cement Limited, Which is located at Durgapur. RAW MATERIALSClinker Hirmi Cement WorksFly Ash Bakreswar Thermal Power Station Durgapur learn Limited (DPL)Gypsum Hindi Liver Chemicals, HaldiaSlag Durgapur vane vegetation (DPL) Bokaro Steel PlantPOWER GPL, DVCTRANSPORT northwestward Eastern Railway, National Highway-2water system River DamodarMARKET Local Growth of City developmentLAND 62.92 body politic of good land for Construction.CAPITAL Huge number of Bank for getting easy silverMANPOWER Available amount of skilled and weak Labors from local ara DEMOCRACY Good demographic structure is put Herecementum PROCESSGYPSUM from Yard Gypsum hopperElectronic enumerate feederSLAG from Yard Slag hopperFLUASH from Bin Supplied SCHENKFor accurate quantityCLINKER from Silo Slag hopper to MillSEPAX SEPARATIONCEMENTPACKING PLANTPRODUCT MIXESPacking in 50 kg bag with electronic packer loading in truck or stuff PORTLAND POZZALANA CEMENTCLINKER 70-74%FLYASH 20-25%FLYASH 3-4%PORTLAND SLAG CEMENTCLINKER 50-54%SLAG 40-42%GYPSUM 3-5%Plant LayoutpicA Partial View of West Bengal Cement WorkspicpicONpicpic Advertising is the dissemination of information by non personal agent through compensable media, where the source is clearly identified as the sponsoring organization. Advertising is one of the important components of the promotion mix. It is a powerful communication medium and a vitalmarketing tool.FEATURES Advertising is one of the methods of promotion mix. It is a paid mass communication, not aiming at a specific individual. It is salesmanship in committal to writing or printed salesmanship. It is undertaken to influence the defileing behavior of the customers. The communication media are respective(a) such as print (newspapers and magazines), broadcast (radio and television), and direct (mail, billboards and motion pictures). genius OF ADVERTISING Element of Marketing Mix Promotion Mix corporation Communication Massages Price of Advertising Sponsor Persuasive Element of prevail Identifiable Target GroupSCOPE OF ADVERTISING Effectiveness of Massages leave Media Merchandise Advertising Functions Responsibility of Advertiser Fulfillment of Objectives Generates Various Activities Advertising as an Art & SciencePRIMARY FUNCTIONS OF ADVERTISING To increase sales Persuading dealers to stock Assisting dealers to stock Increase in per capita use Recognition for quality Protecting manufacturers interest To eliminate seasonal fluctuations Creation of demand substitute(prenominal) F UNCTIONS OF ADVERTISING Oral support to salesman To furnish correct information Ensures harvest betterment Sense of security Appointment of efficient employees The scope of Advertising includes these activities such as selection of media, communication with customers, and maintenance of brand devotion and so on.Advertising Objectives Simulating Demand The current user of a crossing whitethorn be persuaded to increase the existing rate of harvest-feast consumption. This may be reminding them more or less the product, its brand and the possible advantages of the product. The second way of bear on demand for the product is to collect new user into the market by telling them the qualities of the product and possible uses so that they may change their brand. The terzetto way of stimulating demand is to tell the current users about new users of the product so that customers may use the companys product for several another(prenominal) purposes. Increasing profits Advertising does increase sale of the product. Advertising will reduce various marketing costs item objectives of Advertising It introduces new product to potential customers. It promotes the brand by recap purchase leading to brand loyalty. It increases the timing and number of uses. It builds the product and company image. It sets the trend by changing perception and behavior. It aids sales promotion campaign. It shoots up the sale and increases the market portion. It answers the competitive attacks.Reminder advertising Reminding them where to buy it. Maintaining its top of mind sentience. Information Advertising Informing the market about a new product Suggesting new uses for a product. Informing the market of a price change. Explaining how the products work. Describing the available services. Correcting the false informations. Reducing consumers fears. structure up a companys image. Persuasive advertising create brand alternative. Encouraging switching to your brand. Persuading custome r to purchase now. Persuading customer to receive a sales call.Advertising Goals To increases sales To establish brand equity, and To enter the propose market.Behavioral goals Advertising goals aim at changing the pose and behavior of the target reference towards a brand. Advertising goals in behavioral terms is analysis of the communication and decision process that will come to the desired buyer behavior. Advertising could be aimed at any of these or a communication of these intervening variables.Communication Related goals Advertising is say at a group of users of product called the target listening. Attract perplexity Secure interest. establish desire for the product and finally Obtain action.Approaches for screen background Advertising Objectives AIDAS model A refers to Attention I refers to Interest D refers to Desire A refers to action and S refers to SatisfactionADVERTISING duplicate ELEMENTS Headlines Subheading Body copy Captions Blurb or balloon Boxes and panel s Slogan, Logo, tactual sensationGUIDELINES FOR COPY WRITING Cash in on your personal image Write from the heart Learn from the experience of others case the product Study competitors advertisement Study testimonials from customers Solve the prospects problem contrive your subconscious mind to work Ring the changes on a made ideaCOLOUR Colors are often utilise to attract attention and to enhance memory value.ADVERTISING LAYOUT PROCESSpicpicVARIOUS ADVERTISING MEDIA PRINT MEDIA Newspapers Magazines Journals OUTDOOR MEDIA Advertising Boards Vehicle advertising Electric displays put away writing Sandwich men DIRECT MAIL Leaflets sales earn Folders Booklets Catalogues Brouchers BROADCASTING MEDIA Radio T.V Film Web based advertisingpicAN OVERVIEWSales promotion includes all those activities other than advertising, personal selling, public relation and publicity, that are intended to stimulate customer demand and improve the marketing performance of sellers.Need of sales promo tion To secure attention towards new products. To improve the market share of a company. To avoid duplication of goods. To create awareness among consumers about new brands. To baptismal font competition in the market. To create lecture points for their sales force.SALES PROMOTION TOOLS Contest Premium offers Mail in unblock offers Free gifts with goods Picture cards Gift coupons Coupons Cross coupons big packs Money off offers Sales lettersSALES PROMOTION STRATEGYpicADVERTISING & SALESPROMOTION STRATEGY TAKENBYULTRATECH CEMENT LIMITEDADITYA BIRLA GROUP AT A GLANCEo The grow of the Aditya Birla Group date back to the 19th century in the beautiful town of Pilani set amidst the Rajasthan desert. It was here that Seth Shiv Narayan Birla started trading in cotton, put the foundation for the House of Birlas. Through Indias arduous times of the 1850s, the Birla business expanded rapidly.In the early part of the 20th century, our Groups founding father, Ghanshyamdas Birla, set up industries in critical sectors such as textiles and fibre, aluminums, cement and chemicals. As a close confidante of Mahatma Gandhi, he played an active role in the Indian freedom struggle. He represented India at the first and second round-table conference in London, along with Gandhiji. It was at Birla House in Delhi that the luminaries of the Indian freedom struggle often met to plot the drop of the British Raj.Aditya Vikram Birla putting India on the world mappic A formidable force in Indian industry, Mr. Aditya Birla dared to dream of setting up a global business empire at the age of 24. He was the first to put Indian business on the world map, as far back as 1969, long out front globalization became a buzzword in India. In the then vibrant and free market atomic number 16 East Asian countries, he ventured to set up world-class yield bases. He had foreseen the winds of change and staked the future of his business on a competitive, free market driven economy bon ton. He p ut Indian business on the globe, 22 years before economic liberalization was formally introduced by the former Prime Minister, Mr. Narasimha Rao and the former Union Finance Minister, Dr. Manmohan Singh. He set up 19 companies outside India, in Thailand, Malaysia, Indonesia, the Philippines and Egypt.picQuality push Mr. B. Venugopal, Senior Vice-President, UltraTech Cement Ltd, at the inauguration of roving concrete research lab in Durgapur.UltraTech Cement, as part of its product plus services, has introduced a mobile concrete testing laboratory for ascertaining the quality of reinforcement materials and for guiding those structure houses about its quality.ULTRATECH BRAND POWERExcerpts from an interview with O.P. Puranmalka, Group Executive President, Grasim Industries and Chief Marketing Officer, UltraTech Cement Ltd.pic In step with its global agenda, the cement business of the Aditya Birla Group, is orchestrating a contemporary brand wantonover. With UltraTech Cement, the A ditya Birla Group has established itself as not only the most respected domestic pseud but also among the global leaders in cement. Associate Editor Vidyut Kumar Ta in an exclusive interview with O.P. Puranmalka, Group Executive President, Grasim Industries and Chief Marketing Officer, UltraTech Cement Limited, analyses the strategy behind promoting a single brand identity of the companys cement products.Signature linepicThe name UltraTech with the signature line, The steers Choice, admirably captures the premium nature of the brand and its salience. tally to Mr. Puranmalka, excellent product quality and customer care will lie the hallmark of UltraTech cement.Jaan Wahi Pehchaan NayipicKeeping pace with the current industry trend and taking the UltraTech brand to a new pedestal, the group distinct to have one national brand. Birla Plus with its rattling strong presence in the North was a rattling thoroughly known brand. Its tag line Har Nirman Ki Jaan and Is cement mein Jaan Hain had become household phrases. Observes Mr. Puranmalka We opted for UltraTech as the national brand because plot on the one hand, it gives us the probability to strengthen common attributes of a premium brand, scale of operations and the Aditya Birla Groups reputation, it also provides an opportunity to build on the positioning platform of expert and imagery signifying pass along, cutting edge applied science and modernity.StrategyAlthough cement is said to be a low-involvement category, the brand awareness in this category is very high. Major brands like ACC, Ambuja and some strong regional brands have been fighting for mind space. Says Mr. Puranmalka Brand awareness is the category driver. We wanted to be different and were constantly on the look out for high visibility media. We found that cricket has a great following in our area and we wanted to explore the possibility of associating with this sport.CHAK DE STRATEGYpicIndia, the worlds largest producer of characteri sations in as many as 10-12 different languages, provides a great opportunity for advertisers to reach the masses. Films are a great delight platform for most Indians. Many FMCGs have encased this opportunity. The in-film branding opportunity was use by UltraTech for the first time ever in the cement industry. The film Chak De India, promoting womens hockey in India, became an all-time hit. In the movie UltraTech was the sponsor of the Indian womens hockey squad. UltraTech branding was all over, throughout the movie.It was a big gamble we took,says Mr. Puranmalka. Initially we were skeptical, with many big banners with big stars failing in the recent past. After a lot of deliberation, we decided to go ahead with this gamble and finally Chak De India almost became like a national anthem, with India winning the womens hockey title in reality and our cricket team winning the foremost 20-20 World Cup.BRANDED takeSurging ahead of competition, the cement business brought in a new con cept in cement marketing UltraTech Building Solutions, a one-stop shop for all construction needs. This is a unique concept and was tested in Rajkot which is one of the fastest-growing cities in construction in the country today, says Mr. Puranmalka. Advocating our Plan, Build and Support philosophy, it seeks to enhance the shopping experience of customers and strengthen existing plenty partnerships, by upgrading the service proposition. It offers a wide spectrum of end-to-end home building solutions, high quality construction materials and allied value-added services. As a business model, UltraTech Building Solutions offers home building solutions from proviso to completion.Basically, every customer who walks in to UltraTech Building Solutions outlet receives guidance on construction-related issues as tumefy as value-added services like Vastu, usage of budget software to think costs involved for construction, paper clearance procedures, etc. The customer gets a ready reckoner of information on how to choose and buy quality construction materials. With the Rajkot success and with key learning points, the company intends to open many more outlets across the country.Measuring EffectivenessOnce the goals are well defined we need to measure the effectiveness of all such initiatives that are undertaken from time to time, says Mr.Puranmalka. We are research-savvy in our approach. We go into minute details to attain out the cause and effect, keeping the larger picture in mind. This is trustworthy right from the selection of the brand name UltraTech to ad campaign testing, media effectiveness and so on. Regular Brand Health Monitoring studies are undertaken to apprehend various critical issues like awareness, usage pattern, equity indices, psycho-economic mix of the target group (TG), etc. Mr. Puranmalka adds Recently we initiated and completed a customer cheer survey to take care the expectations of customers and benchmark with the best in the industry. Of course there are some insights, which we need to address internally, but overall we are happy with the outcome. The results are very encouraging and you would be glad to know we are steering ahead of competition.Rajasthan Royals ropes in UltraTech as team sponsor Rajasthan Royals has roped in UltraTech Cement as their team sponsor. With this, the Emerging Media-owned IPL franchises sponsor roster stands at eight. Rajasthan Royals CMO Raghu Iyer, All deals are intended to be long-term. Our former team sponsor was Bajaj Allianz but we agreed to mutually part ways amicably. UltraTech Cement will have branding on the team jerseys and team-replica merchandise. Iyer added that plans are being worked upon as to how the two parties can best take this relationship forward. As had been reported earlier by Indiantelevision.com, TCS is the franchisees technology partner. TCS will offer expertise in IT solutions to the T20 cricket team on and off the field for the next three years.The Televisio n Plan The franchisee is planning activities with Super sport which will air the IPL in South Africa. Rajasthan Royals had earlier entered into a strategicpartnership with the Nashua Cape Cobras. The first match will be played on 11 April. In the days prior the encounter, there will be special features in the form of player profiles and interviews. In India the franchises partners are Aaj Tak and Times Now. The plan is to offer them special footage and capsules. Ayer added that the franchisee is in talks with several broadcasters to air their DVD. Victory will be aired on the channel. Rajasthan Royals claims that it is witnessing good sales of the two DVDs that it has launched earlier. plot of ground Road to Victory is about how the team triumphed in the IPLs inaugural edition, Access All Areas aims to give fans an idea of what goes on behind-the-scenes to shake off the IPL a success.picThe prime purpose of the project is to identify Advertising and sales promotion strategies of ULTRA TECH CEMENT LIMITED.The ingredient for a successful analysis is a structured questionnaire, for the better construction of analysis of the data generated from the questionnaire.The following step by step analysis is a symmetrical mix of good high quality and dire views.1. How advertising is effective to increase the sales volume? evermore 65%To great end 25%To some achievement 10%To very little purpose 0.0Not at all 0.0pic input signal As there is no magic for success and to increase sales volume and profit, Advertising is the only key.2. How advertising is effective to stimulate demand for the product?Always 60%To great finale 25%To some conclusion 15%To very little purpose 0.0Not at all 0.0pic annotation Without advertising its very complex to stimulate demand for product.3. DO you face that Advertising will reduce various marketing costs?Always 55%To great tip 35%To some period 10%To very little extent 0.0Not at all 0.0picRemark Advertising is so effe ctive to reduce various marketing costs.4. Do you feel that Advertising increases repeat purchasing?Always 70%To great extent 20%To some extent 5%To very little extent 5%Not at all 0.0picRemark Maximum no. of customer accepts that advertising increase repeat purchasing.5. Do you feel that Advertising informing the market about a new product?Always 85%To great extent 10%To some extent 5%To very little extent 0.0Not at all 0.0picRemark Advertising is highly effective to inform the market about new product.6. Is Advertising act as building up a companys image?Always 68%To great extent 23%To some extent 5%To very little extent 4%Not at all 0.0picRemark Advertising is a attendant method to build up companys image.7. How Advertising is encouraging method for market positioning?Always 52%To great extent 25%To some extent 10%To very little extent 7%Not at all 6%picRemark Advertising is quite impressive method for market positioning.8. How Sales Promotion levelheaded t o improve the market share of a company?Always 55%To great extent 20%To some extent 15%To very little extent 10%Not at all 0.0picRemark Sales promotion is effective policy to improve the market share of a company according to people.9. How sales promotion work to face competition in the market?Always 70%To great extent 20%To some extent 10%To very little extent 0.0Not at all 0.0picRemark Sales promotion used as effective tool to face competition in the market.10. Do you feel that Sales Promotion should attract the attention of the target audience?Always 75%To great extent 20%To some extent 5%To very little extent 0.0Not at all 0.0picRemark Sales promotion should attract the attention of the target audience to purchase particular product.ADVERTISING dominanceMost advertiser try to measure the communication effect of an AD that is, its potential effect on awareness, knowledge, or preference. They would also like to measure the ADS sales effect. The consumer feedback m ethod asks consumers questions such as these1) What is the main inwardness you get from this AD?2) How likely is it that this AD will influence you to undertake the action? 3) What works well in the AD & what works poorly?4) How does the AD make you feel?5) Where is the best place to reach you with this message? Portfolio tests ask consumers to view or listen to a portfolio ofadvertisements. Recall level indicates an ads ability to stand out and to have its message understood and remembered. research laboratory tests use equipment to measure physiological reactions heartbeat, blood pressure, pupil dilation, galvanic peel response, perspiration to an ad.SALES EFFECT RESEARCHWhat sales are generated by an ad that increases brand awareness by 20% and brand preference by 10%? The fewer or more controllable other factors such as features and price are, the easier it is measure advertisings effect on sales. The sales impact is easiest to measure in direct marketing situations and hard est in brand or corporate image building advertising.Companies are generally interested in noticeing out whether they are overspending on advertising.Researchers try to measure the sales impact through analyzing historical or experimental data.picSALES PROMOTION EFFECTIVENESSpicOnce the goals are well defined we need to measure the effectiveness of all such initiatives that are undertaken from time to time, says Mr. Puranmalka.We are research-savvy in our approach. We go into minute details to find out the cause and effect, keeping the larger picture in mind. This is professedly right from the selection of the brand name UltraTech to ad campaign testing, media effectiveness and so on. Regular Brand Health Monitoring studies are undertaken to understand various critical issues like awareness, usage pattern, equity indices, psycho-economic mix of the target group (TG), etc.Mr. Puranmalka adds Recently we initiated and completed a customer satisfaction survey to understand the expe ctations of customers and benchmark with the best in the industry. Of course there are some insights, which we need to address internally, but overall we are happy with the outcome. The results are very encouraging and you would be glad to know we are steering ahead of competition.picThe improvement in sales & profit is the evident for an organization. So requirement of advertising and promotional schemes is tremendous. The structure of a persuasive message can influence the effectiveness of advertising. Customers influenced by message appeals like comparative, fear and humor appeals. The designs of advertisement impress customers. Design means the arrangement of various parts in a pre determined order say a blue print. Advertising media should be elected carefully. Media reduces gap between customer and manufacturer. Sales promotion schemes lead to increase of sales.pic It has been observed during the course of questionnaire survey that 56% interviews suggested improvement of adver tising and sales promotion techniques. Management is being advised to improve inefficiencies such as Advertising message should be meaningful. Avoid unethical advertisings. take down use of women as sex objects in Ads. Banned on alcohol & tobacco ad. Reduce using of false claims & info. Careful about social values & consumer rights. These are some initial steps which improve advertising efficiency. Efficient advertising and sales promotion schemes increase profit of organization. So, it helpful to meet organization goals.pic PHILIP KOTLER, Marketing Management Monthly Magazine issued by company Mr.B.Devamaindhan, Advertising management and Sales promotion Web based information certainty Design good layout and message of advertising to make it effective. Organize sales promotion programs to increase sales volume and repeat purchase. Care about ethical issues and social values. Provide quality service to the customers. Use dependable schemes to promote consumers.A FINANCIAL REPORT O N ULTRATECH CEMENT LIMITEDCash Flow statement of UltraTech Cement LimitedProfit before tax 1,361.46 1,507.01 1,166.19 285.59 43.24 Net cash flow-operating activity1,457.57 1,375.26 1,113.09 551.63 337.42 Net cash used in investing -1,645.43 -1,441.79 -1,046.25 -357.24 -87.18 activity Net cash used in fin. Activity 191.66 77.63 -38.84 -191.02 -235.81 Net inc/dec in cash and 3.80 11.10 27.99 3.37 14.43 equivalent Cash and equivalent begin of 100.69 89.59 61.60 58.23 41.83 year Cash and equivalent end of year 104.49, 100.69, 89.59, 61.60 56.6 Dividend Sheet of UltraTech CementYEARMONTH DIVIDEND(%)2009 Apr 50 2008 Apr 50 2007 Mar 40 2006 Jul 18 2005 Apr 8 2004 Sep 5 Annual results in brief UltraTech CementLimited Mar 09 Mar 08 Mar 07 Mar 06 Mar 05 Sales 6,436.96 5,509.22 4,910.83 3,299.45 2,681.05 operating(a) profit 1,760.29 1,720.06 1,417.81 554.26 272.81 Interest 125.51 75.67 86.83 89.64 106.88 Gross profit 1,68 4.46 1,744.24 1,392.44 501.62, 188.18 EPS (Rs) 78.48 80.94 62.84 18.46 0.23 Profit loss account Mar 09 Mar 08 Mar 07 Mar 06 Mar 05 Income operate income 6,385.50 5,512.43 4,909.05 3,299.45 2,681.05 Expenses Material consumed 1,193.97 1,008.92 902.06 733.72 609.13 Manufacturing expenses 1,805.56 1,314.78 1,194.54 958.30 839.40 Personnel expenses 216.76 171.55 117.22 92.26 72.96 Selling expenses 1,256.46 1,143.02 1,137.66 843.99 650.98 Administrative expenses 177.93 160.03 133.93 109.57 137.36 Expenses capitalized -8.38 -13.37 - - - Cost of sales 4,642.30 3,784.93 3,485.41 2,737.84 2,309.83 Operating profit 1,743.20 1,727.50 1,423.64 561.61 371.22 early(a) recurring income 99.29 87.31 57.65 23.11 21.70 Adjusted PBDIT 1,842.49 1,814.81 1,481.29 584.72 392.92 Financial expenses 134.09 81.93 92.61 96.99 128.05 Depreciation 323.00 237.23 226.25 216.03 221.78 opposite write offs - - - - - Adjusted PBT 1,385.40 1,495.65 1,162.43 271.70 43.09 Tax c harges384.44 499.40 383.91 55.83 -36.45 Adjusted PAT 1,000.96 996.25 778.52 215.87 79.54 Non recurring items -23.94 11.36 3.76 1.48 -77.24 Other non cash adjustments - - - 12.41 0.55 Reported net profit 977.02 1,007.61 782.28 229.76 2.85 Earning before appropriation 2,575.14 1,782.77 962.85 239.87 20.77 Equity dividend 62.24 62.24 49.79 21.79 9.33 Preference dividend - - - - - Dividend tax 10.58 10.58 6.98 3.06 1.33 Retained earnings 2,502.32 1,709.95 906.08 215.02 10.11 SUBSTANCEObserving this financial report we say the company is in good condition financially. The gross profit of this company was 188.18 in Mar 05 and it increased 1496.28 in Mar 09. We find a steady growth of UltraTech cement limited in six year. Companys dividend jump 5 50 in six year only (2004 2009). Net profit was 2.85 in Mar 05 and 977.02 in Mar 09. Advertising expenses of UltraTech cement limited jump 605.48 point in six years (04 05).Advertising expenses of this company increases cause of adver tising formulation strategy being changed. Company wants to capture potential market by good advertising and sales promotion activities.picpicpicpicpicPCS SILO1PCS SILO2BALL torpedoStep 1THUMBNAIL SKETCHESSTEP 2ROUGHSTEP 3COMPREHENSIVESTEP 4PASTE UP OR mechanisedDEFINING THE SALES PROMOTION TARGETSETTING SALES PROMOTION OBJECTIVESSETTING THE SALESPROMOTION BUDGETDEVELOPING THE SALES PROMOTION STRATEGYSELECTING cause OF SALES PROMOTIONCOORDINATING THE PLANEVALUATING SALES PROMOTION EFFECTIVENESSSHARE OF MARKETSHARE OF MIND AND HEARTSHARE OF partingSHARE OF EXPENDITURES