Either Favourable Unfavourable Reporting †Myassignmenthelp.Com

Question: What Are the Differences Either Favourable Unfavourable Reporting? Answer: Introducation An event which is either favourable or is unfavourable which that occurs between the end of the period of reporting and also on the date on which the financial statements have been issued or have been authorised are known as the events after the report of reporting. An event that provides some of the evidence that there exists coms conditions at the end of the reporting date which includes the event that indicates the threatening of the assumption of the going concern in relation to the hole or a part of the enterprise which is not appropriate. An event after the reporting period which indicates the condition that arises after the end of the period of reporting (IAS plus, 2017). The companys night club was destroyed by fire and it has the fair value of $1750, 000 whereas the company has an insurance of an amount of $1500, 000 for the same. Since the amount is so big that the going concern assumption of the company would be affected but the same is also insured, hence, the same would be termed as a non-adjusting event. Ain addition to the above, also, the destruction of the assets that is caused by the fire which takes place after the period of the reporting does not indicate that the assets of the entity have bene impaired at the end of the reporting period. Hence, the same would not be adjusted at the account for the impairment loss after the end of the reporting period (Accounting simplified, 2017). This transaction would be termed as an investment. The company would be making an investment after paying cash to Prawn ltd. The investment is quoted at the fair value by the company. The future investment due to the reason that the same would be purchased in august, 2016 but the reporting date of the same is June 30, 2016, hence, the transaction would not be termed as an adjusting event. Hence, this is a non-adjusting event. Also, the conditions that existed on August 26, 2016 were not indicative of any new conditions. On August 5, 2016 the company approved the sale of its fishing business. This would be termed as a non-adjusting event since the going concern assumption of the company is not threatened and also, no conditions of the same existed as on June 30, 2016 which is the reporting period of the companys financial statements. Hence, it is a non-adjusting event. This would be a non-adjusting event since the invoice has been received in respect of the goods that were received in the month of June and were also included in the closing inventory of the company. Hence, this would be termed as an adjusting event. Hence, this is a non-adjusting event. The company had to pay the fine for not filing its income tax return and the company had already included the amount of the fine in its financial statements. The conditions for the same existed as on the date of the reporting date. Hence, this would be termed as an adjusting event. The following are the accounting journal entries that would be passed: 2015 Particulars Debit Credit Aug-20 Bank 72,00,000.00 Share application 72,00,000.00 (being share application money received) Aug-31 Share application 71,85,000.00 Commission 15,000.00 Share capital 72,00,000.00 (being the conversion into share capital) Sep-30 Bank 57,60,000.00 Share capital 57,60,000.00 (being the receipt of the allotment money) Nov-30 Bank 61,10,000.00 Share capital 61,10,000.00 (being the receipt of the call money) Dec-15 Share capital 6,38,000.00 Share issue costs 2,000.00 Shares forfeited 3,60,000.00 Share allotment 1,50,000.00 Share first call 1,30,000.00 (being the issue of the shares forfeited) References: Accounting-simplified.com. (2017).IAS 10 Events after the Reporting Period (Balance Sheet Date). [online] Available at: https://accounting-simplified.com/standard/ias-10-events-after-the-reporting-period/ [Accessed 13 May 2017]. Iasplus.com. (2017).IAS 10 Events After the Reporting Period. [online] Available at: https://www.iasplus.com/en/standards/ias/ias10 [Accessed 13 May 2017].

Brake Assignment free essay sample

Historical development of vehicle brakes: The development of braking systems was synonymous with the invention of the wheel. It is assumed that some primitive methods of slowing and stoping the first vehicles and carts was to deploy a log attached by rope off the vehicle and allow it to drag along behind. Another assumed method may have been to deploy an anchor of wedge that could be stuck into the ground. As the development of brakes was becoming more of an important issue, the dragged systems adapted into onboard more efficient devices such as a wedge to jam against one wheel causing a skid.Although this method was easier and more efficient, it was also quite dangerous as the vehicle would often turn and in some cases cause it to overturn. The first effective braking system was introduced in 1838, the spoon brake. This system consisted of a wooden block that pressed against the iron wheel of the vehicle when a lever of foot pedal was mechanically applied by the operator. We will write a custom essay sample on Brake Assignment or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page On heavier vehicles another adaptation of this brake was used where the friction block of the spoon brake was applied to one of the pullies in the transmission. The next developed braking system invented was the external contracting band brake. This system was largely more effective than the spoon brake. The band brake consisted of a drum attached to the axle of the rear wheels or the drive shaft under the vehicle, that was accompanied by a band with a friction lining that wrapped around the drum and was applied by a hand lever that acted on a number of solid rods that pulled and in turn contracted the band around the drum. This system became popular and widely used by manufactures by 1904.In 1898 the early disc brake was developed, these brakes made a large amount of noise and were highly inefficient, and as a result soon forgotten. In there replacement was the invention of the drum brake or the internally expanding shoe brake. This development was considered to be the most effective method of braking at the time. In 1907 disc brakes were brought back out on the market with the discovery of asbestos lined brake pads. This eliminated the nose factor of the previous make and also increased the margin enormously for service intervals.The mechanically operated drum and disc brakes were the two most competitive braking systems of this time, until in 1918 the development of the hydraulically operated braking systems was introduced. This system not only allowed a more even and smooth brake distribution to be applied but also increased the strength and the flexibility of the fluid and tubes allowed the brake lines to be weaved around components or the undercarriage and reach all four wheels without disturbance or overcrowding. The Modern Hydraulic Drum Brake: This brake system was developed after the external strap brake.It is a modification based on the strap brake, which has many areas that have been improved. The drum brake is a servo-assistant system which aids the performance and braking force d ramatically. Like the disc brake the modern drum brake is operated by a series of compression cylinders and a number of flexible and corrosive resistant tubing. From the master cylinder the brake fluid (high temperature liquid) is equally distributed into four metal tubes which direct the fluid into the four slave cylinders located nearby the braking system at each of the wheels.As the operator compresses the brake pedal the brake fluid is forced into the slave cylinder from the master cylinder and squeezes the piston inside the drum to push the brake shoes apart to contact the inside of the drum and activate the friction linings. The shoes when in contact with the drum wedge and further compress against the pan as a natural self actuating function of these brakes. Because of this, when the brake pedal is released and the slave cylinders pistons retract, the shoes remain in contact, this is why a series of springs are attached to the shoes to restore the original resting position of the shoes, e liminating drag.NB: the natural self actuating system works well in forward and reverse motions when the drum contains two brake shoes, however in cars with rear disc brakes, the parking brake (a drum brake fitted to the outside of the disc) only contains one brake shoe and therefore in reverse motion when the parking brake is engaged the shoe will attempt to repel the contact with the drum and require more force to stop the vehicle.All vehicles weather they are four wheel disc, four wheel drum (older cars) or a split system contain a set of drum brakes at the rear that can be mechanically activated by the use of the parking or (e- brake), this is a safety requirement for the possibility of a malfunction in the hydraulic system so that the vehicle still may be brought to a stop. Although this brake is fitted to every car as a precaution, the cars with four wheel disc brakes use only the discs in regular braking procedure and the manually activated drum parking brake only gets activated when the car is at rest, and the e-brake is tensioned.This becomes a problem in some cases if it is not activated or adjusted for long periods of time. In manual transmission cars this is less of an issue because the parking brake is often used while the car is parked. In automatic transmission cars, often people do not use the parking brake because of the â€Å"park† mode on the gear lever which holds the vehicle when it is motionless. This means in the chance of the hydraulic brake systems failure the park brake may be too loose for the shoe to reach the drum, not retarding the vehicle in any way.To manually adjust the parking brake in these cars is quite simple and can be done at home. Simply jack the rear of the vehicle and remove the rear wheels one at a time. Locate the dust plug on the outside of the drum and remove it with a screwdriver. Rotate the drum until the hole where the dust plug was, is in the six o’clock position as this is where the adjusting mechanism is. Use a flat head screwdriver to lift the fixture flap off the notch of the star pin and rotate the star pin 2-5 notches only! Dependant on how loose the park brake is.Release the fixture flap so it engages with one of the teeth of the star pin and plug the dust plug back in before re-attaching the wheel. In cars with rear hydraulic drum brakes the parking brake is not usually an issue because most of these cars have a mechanism to automatically adjust the shoe distance when the car is in reverse. But the brakes can still be manually adjusted the same way as directed above. In the cars with the rear hydraulic drum, the cars foot brake and e-brake can be run off the same unit whilst still only having the parking brake as manually operated for safety. The Modern Hydraulic Disc Brake: The hydraulic disc brake is the latest development used in modern motor cars, as a braking system. The disc brake hydraulics is almost identical to that of the hydraulic system used for the drum brakes. This has become quite useful in the cost effective production of some utilities, smaller hatchbacks and sedans. Because these cars have less weight on the rear tyres and standard braking distribution 60/40 front to rear respectively, the rear braking system doesn’t require a large force to lock up these wheels at any speed.Maximum braking efficiency occurs the moment before the tyres lock up, as this is when traction is lost, having a split braking system (discs on the front, drums on the rear) has proven to be a cost efficient yet still effective braking system for these vehicles. On the other hand heavier vehicles and/or vehicles designed for performance usually require and have a four wheel disc system. In a disc braking system the braking fl uid from the brake fluid reservoir is compressed or â€Å"pumped up† into the master cylinder. Each time the operator compresses the brake pedal, brake fluid is compressed only with the manual application force of the driver and equally divided into two solid tubes, dividing the front and rear fluid as it enters the engine vacuum compression amplifier that is run off a pump connected to the auxiliary belt. This system amplifies the drivers manual compression by a factor needed to retard the vehicle, to a desired level. Once the fluid is compressed in the vacuum pump it is directed through non reactive and corrosive resistant material to each of the four discs.At each wheel there is a secondary cylinder called the slave cylinder which controls the pressure of the brake fluid and activates the calliper piston or pistons. When the piston is pushed by the compressive of the brake fluid the leading brake pad (inside pad furthest from wheel) comes into contact with the disc and as more pressure is applied and the calliper piston is pressured out further, the calliper housing the two brake pads is pulled across as it is attached to the piston, which in turn engages the follower brake pad.The inside brake pad in contact with the piston will always wear more than the follower because it is under more pressure and undergoes greater friction. This is why the inside or leading pad has he wear guide. (vibrates on the disc to create an irritating screech when the pad is wearing down). As both of these pads engage and squeeze the disc (which happens in hundreds of second after engaging the foot pedal) the car is slowed and/or brought to a stop.Dependant on the kerb weight, towing capacities and performance requirements of the vehicle, larger disc sizes and callipers with more pistons can be fitted to provide a greater surface area of the disc to undergo friction for improved stopping capability. When the surface area of the disc undergoing friction is increased and the stopping ability is improved more heat is generated as a bi-product (as energy cannot be created, nor destroyed but only changed).Too much heat can melt or react with the braking system to lessen the efficiency or even result in brake failure. To prevent this from happening ventilated and/or slotted rotors can be fitted to aid cooling. Most modern cars with four wheel disc brakes often have the front discs at least ventilated as the 60/40% brake distribution creates a substantial amount of heat on the front discs whereas the rear discs remain solid, as they do not attract as much heat. In the case of a more performance designed vehicle, the front brakes may be slotted and ventilated and the rears just ventilated, or both front and rear slotted and ventilated. Solid discs simply look like a thick solid â€Å"CD†. Ventilated discs are even thicker to accommodate bored holes through the centre from end to end to allow air flow and still adequate strength to withstand the compressive force of the pads.

Hippocratic Method and the Four Humors in Medicine

Hippocratic Method and the Four Humors in Medicine When todays doctors prescribe an antibiotic to fight infection, they are trying to put the patients body back in balance. While the drugs and medical explanation may be new, this art of equilibrium has been practiced since  Hippocrates day.   I do anatomize and cut up these poor beasts, he said to Hippocrates, to see the cause of these distempers, vanities, and follies, which are the burden of all creatures.- Democritus - The History of Melancholy Humors Corresponding With  the Seasons and Elements In the Hippocratic corpus (believed not to be the work of a single man of that name) disease was thought to be caused by isonomia, the preponderance of one of the four bodily humors: Yellow BileBlack BilePhlegmBlood Four humors matched the four seasons: Autumn: black bileSpring: bloodWinter: phlegmSummer: yellow bile Each of the humors was  associated with one of the four equal and universal elements: EarthAirFireWater Posited by Empedocles: Aristotle, who used the image of wine to expose the nature of black bile. Black bile, just like the juice of grapes, contains pneuma, which provokes hypochondriac diseases like melancholia. Black bile like wine is prone to ferment and produce an alternation of depression and anger...-From Linets The History of Melancholy Earth corresponds with  black bile.  Too much earth made one  melancholic.Air corresponds with blood. Too much air,  sanguine.Fire  corresponds with  yellow bile.  Too much fire,  choleric.Water  corresponds with  phlegm.  Too much water,  phlegmatic. Finally, each element/humor/season was associated with certain qualities. Thus yellow bile was thought of as hot and dry. Its opposite, phlegm (the mucus of colds), was cold and moist. Black Bile was cold and dry, while its opposite, blood was hot and moist. Black Bile: Cold and DryBlood: Hot and MoistPhlegm: Cold and MoistYellow Bile: Hot and Dry As a first step, the prudent Hippocratic physician would prescribe a regimen of diet, activity, and exercise, designed to void the body of the imbalanced humor. According to Gary Lindquesters History of Human Disease,  if it was a fevera hot, dry diseasethe culprit was yellow bile. So, the doctor would try to increase its opposite, phlegm, by prescribing cold baths. If the opposite situation prevailed (as in a cold), where there were obvious symptoms of excess phlegm production, the regimen would be to bundle up in bed and drink wine. Resorting to Drugs If the regimen didnt work the next course would be with drugs, often hellebore, a potent poison that would cause vomiting and diarrhea, signs the imbalanced humor was eliminated. Observation of Anatomy We might assume such Hippocratic ideas sprang from speculation rather than experimentation, but observation played a key role. Furthermore, it would be simplistic to say ancient Greco-Roman doctors never practiced human dissection. If nothing else, doctors had anatomical experience dealing with war wounds. But especially during the Hellenistic period, there was extensive contact with the Egyptians whose embalming techniques involved removing bodily organs. In the third century, B.C. vivisection was permitted in Alexandria where living criminals may have been put to the knife. Still, we believe Hippocrates, Aristotle, and Galen, among others, only dissected animal bodies, not human. So mans internal structure was known primarily through analogy with animals, inferences from the externally visible structures, from natural philosophy, and from function. Evaluating the Humoral Theory Such ideas might seem far-fetched today, but Hippocratic medicine was a great advance over the supernatural model that had preceded it. Even if individuals had understood enough about contagion to realize rodents were involved somehow, it was still the Homeric Apollo, the mouse god, who caused it. The Hippocratic etiology based on nature permitted diagnosis and treatment of symptoms with something other than prayer and sacrifice. Besides, we rely on similar analogies today, in Jungian personality types and ayurvedic medicine, to name two. These men demonstrated that when the nutriment becomes altered in the veins by the innate heat, blood is produced when it is in moderation, and the other humours when it is not in proper proportion.-Galen, On the Natural Faculties Bk II Black Bile Cold and Dry Too much earth Melancholic Autumn Blood Hot and Moist Too much air Sanguine Sping Phlegm Cold and Moist Too much water Phlegmatic Winter Yellow Bile Hot and Dry Too much fire Choleric Summer S​ources   www.umich.edu/~iinet/journal/vol2no2/v2n2_The_History_of_Melancholy.html  Ã‚  www.astro.virginia.edu/~eww6n/bios/HippocratesofCos.html]www.med.virginia.edu/hs-library/historical/antiqua/textn.htm accessedviator.ucs.indiana.edu/~ancmed/foundations.htm]  www.med.virginia.edu/hs-library/historical/antiqua/stexta.htmwww.med.virginia.edu/hs-library/historical/antiqua/stexta.htm

Imago Dei Research Paper Example | Topics and Well Written Essays - 1750 words

Imago Dei - Research Paper Example In this attempt, Christianity, Judaism and Islam consider mankind as an image of God or consider them being created in the image of God. Genesis and Psalm are the Old Testament that are widely accepted and used as reference while discussing Imago Dei. Other testament passages are James 3:9 and 1 Corinthians 11:7. In order to understand the definition of Imago Dei, it is important to consider the actual meaning that can be derived out of this term, its theological aspects and human attributes that are perceived as a reflection of God and other perspectives present related to its functional view, relational capacity, humankind’s destiny and intellectual formation. Imago Dei not only emphasizes on religious aspects of this notion but also attempts to derive a scientific view out of this conception. In specific contexts, Christianity provides four definitions of Imago Dei. According to these definitions, humans bear similarity to God, they are God’s counterpart in this univ erse, human have dominion in this universe, and they are God’s representatives2. Substantive View of Imago Dei According to Gardoski, content and context of Genesis 1:26 help in viewing Imago Dei in a substantive manner. This substantive view illustrates that God has provided man with intelligence, volition, morality and spirituality. These characteristics helps man in operating as God on earth and this is how God has restored himself in creation of man which also differentiates him from other living beings. These spiritual and non-material aspects when combine with a physical body form a human in a holistic view3. Existence of man, his ability to function independently and rule the land does not make him capable of being a reflection of God. Instead, God gave him this body as a vessel or mean to enjoy the resources provided to him. However, along with these earthly blessings, he is also given an opportunity to exercise two significant corollaries of God’s image. These corollaries demand man to rule over other creation as the representative of God in whom all the trust and power of God has been bestowed along with enjoying cordial relationship with the creator and his creations. These corollaries provide us an indication as to why God made man his representative and created him in his image. Hence, this body provided to man is just a mean of fulfilling God’s will4. As far as view of a fallen man is concerned, a fallen man is a sinner who has digressed from the path of God but remains God’s creation and thus, inherits a reflection of God. However, for a fallen man, it is important to renew himself to be and act like God and live a life as God intends man to live. On the other hand, Christianity renders Jesus Christ as an example of restoration of Godly image in man and salvation believers expect to renew themselves in the same manner. Although attempt of seeking salvation in Jesus Christ does not restore the same image of God instead it affects the behavior and mannerism of the believer to match the conduct of God. Substantive view further illustrates that man attempts to match his actions to God’s and tries to seek conformity even in the daily life activities. Functional View of Imago Dei Imago Dei helps in identifying the functional purpose of humankind and his existence in a corporate sense. Hence, valuation of mankind can be performed and assessed. According to excerpts of Genesis in Klasson’

The evolution of the Earth, the Sun, the Moon, planets, and other Essay

The evolution of the Earth, the Sun, the Moon, planets, and other bodies in the universe - Essay Example The last and furthest planet is Pluto, which is a dwarf planet. After the sun, the second brightest object in the sky is the moon. It orbits around the earth once monthly. The impact theory suggests that the moon got formed out of collision between the earth and a very large object, the size of Mars or more. The moon got borne out of the ejected materials from the collision. At the center of the solar system is the sun. The sun is the largest object in the solar system. The sun makes up close to 99.8% of the solar systems mass (Merali & Skinner, 2008). The heat and light shed by the sun makes life possible on planet earth. The planets orbit the sun in paths called ellipses, which are oval shaped. A solar system references a star and all the objects that orbit around it. In our solar system, the sun is the star. The sun as the center of our solar system illuminates the light and heat that make it possible for life within any of the planets (Merali & Skinner, 2008). The planet earth is the only one proven to support life among the system. The planets Mercury and Venus are too close to the sun making them too hot and dry with little atmosphere. The outer planets are also unable to support life because they lack atmosphere, solid ground, oxygen and contain too much

Has ASEAN Been Successful In Promoting Security Politics Essay

Has ASEAN Been Successful In Promoting Security Politics Essay ASEAN has been successful because its members have a very strong commitment to cooperation. Cooperation for the benefit of all and cooperation for the stability and peace of the region. This is a very importance hallmark of ASEAN Tun Abdullah bin Hj. Ahmad Badawi INTRODUCTION History of the Establishment of Asean 1. ASEAN officially declared its establishment on August 8, 1967  [1]  . So far ten countries have been a member of ASEAN which are Indonesia, Philippines, Thailand, Indonesia, Singapore, Brunei, Vietnam, Laos, Myanmar and Cambodia  [2]  . Establishment of the ASEAN is to create a new organization that will share a common vision in building the nation, reaffirm bilateral and multilateral relations as a way of solving regional tensions.  Establishment of the ASEAN is based on the needs and interests with countries to generate regional security and cooperation between the countries involved.  Knowing that all the ASEAN countries have a similar background; it will be able to perform its role as a forum to be able to develop economic, social and regional stability. 2. For many years, Southeast Asia or ASEAN countries also had witnessed the competition of major powers in their quest to either establish military bases or influence in the region. Countries like United States, Soviet Union, China, Japan and India were taking over the dominance of faded powers of British, France and the Dutch in this area. Besides the intervention of major powers, the Southeast Asia nation also faced their own regional issues. The security problems became even worse with the domestic problems faced by most of the countries in the region. Revolutions, subversion, secession struggles, military coup, terrorism and communist threat were some forms domestic problems faced by the nations which became a hindrance factors for these nations to develop smoothly. Though Thailand was the only country that did not experienced any form of colonization, yet it also faced some domestic problems and got entangled in the regional disputes. 3. This essay is to discuss whether ASEAN has substantially contributed to regional peace and stability in South East Asia and does the assiociation represent a long term alternative to balance of power strategies, or a complement to such? Has ASEAN Substantially Contributed to Regional Peace and Stability in South East Asia? Regionalism Issues 4. The regionalism issue has becoming one of the hottest topics in the field of International Relations today. It was caused by the expanding global economy and political influence of a few powerful nations. The strategies of how the individual countries choose to form regional organisations, more importantly, the administration of the organisation will show how well the regional organization relates to the rest of the world. The success or failure of this regional relationship will greatly impact the future of the member nations and the degree to which they will ultimately become productive members of the global community. Referring to the Association of Southeast Asian Nations (ASEAN) the nations of Southeast Asia (SEA) have chosen to ally themselves with one another so that the collective security and economic well being of the region may be stabilised and well developed. Strategic Stability 5. Strategic stability can be define as a condition where policy maker do not face unavoidable pressure to make sudden shift from non violent to violent strategies, in the process precipitating wars that they neither anticipate nor want. 6. Strategic stability influenced by: a. Geographical issues such as the contesting over access to resources like water and oil claims. b. Culture issues such as conflict in historical background between countries. c. Military Strategic Consideration. d. Domestic Political Pressure. Background of Internal Issues within the ASEAN Countries 7. Regional relations among ASEAN countries are in a satisfactory level with the various forms of cooperation among member countries.  With the creation of the ASEAN forum in 1967, member countries have been dealing with any problem with good and satisfactory.  However there are still some problems involving the member countries that have not successfully resolved.  There are among the problems that were refered to the International Court of Justice (ICJ) to enable disputes resolved by a neutral body that was assigned to solve the problem in peace. Bilateral problems are said to challenge the ability and immunities of the family relationship between ASEAN member countries where most issues or conflicts are remnants of ancient history.  Apart from that, the internal problem of ASEAN is also expected to be one cause of threat to internal stability and also has a tendency to spread out from their respective national borders. There were many problems among ASEAN members,  howev er for the purpose of this essay; I will highlight a few problems that are considered as big issue such as borders conflict, the issue of organized transnational crime and arms race. Borders Conflict Issues 8. Malaysia and Thailand.This border conflict has long existed since immemorial time.  Since 1824 until 1851, states in the north and the east coast of Malaya like Kelantan, Terengganu, Perlis and Kedah were under the rule of the Siamese.  However in 1904, under the Treaty of the Anglo-Siamese, Siamese Government has given the authorities of protection, administration and control over these four states to the British.  Together with the treaty is the Treaty Protocol that describes a new border between Siam and the British in Malaya at that time  [3]  .  However, problems still exist that the actual demarcation of the border between Malaysia and Thailand where it is still not have a solution, especially in Kelantan border area involving Golok.  It is afraid that this situation may cause problems in future when land development to be implemented in the area, especially near the river. 9. The other major issue that occurred at the border are activities of Separator Islamic guerrilla movement in southern Thailand, especially in the Pattani and Narathiwat.  These groups consist of a Patani United Liberation Organition (PULO), Pattani Liberation National Front (BNPP) and National Revolution Front (BRN).  PULO believed to receive financial assistance from the military and radical Arab regime in Syria and Libya.  PULO reportedly established cooperation with the BNPP which is one of the oldest Muslim separatist groups but have a lack of influence.  BNPP which is the Islam konsevatif group reportedly has close relationship with the Parti Islam Se-Malaysia (PAS) which is currently ruled Kelantan at the east coast of Malaysia.  BNPP influence has decreased since the death of Naser Tunku Yala in 1977.  This is all due to loss of spiritual leadership for 30 years before and the defeat of PAS in Kelantan during the elections in 1978.  After that the group has bee n operating in the area of Ban Panare, Pattani under the new leadership who is Badri Hamdan the university graduates from West Asia and Samsudin Abdul Ghani from Egypt  [4]  .  Thailand Government leaders often do not feel satisfied with the support of the Kelantanese to the Patani people at that time.   10. Military Cooperation. Various efforts have been established in order to overcome and reduce the tension for example by enhancing the military cooperation between both countries.  Among the efforts that have been and are being implemented are as follows: a. Border Patrol.   A form of border cooperation has been established since 1979.  As a result of the declaration of borders cooperation, joint border patrol between the Malaysia and Thailand army has been held until now. This has reduced tension on the border conflict between the two countries.  In addition, this operation also helps in restraining the activities of the rebellion group from spreading to the Malaysian border.  This cooperation has also brought much success to curb smuggling of people, goods and illegal border crossing activities.  As a result, this bilateral cooperation has increased the mutual trust between the two countries. b. Joint Training. Among the training that have been and are being held continouesly are collective military training, individual training and seminars.  Military training as Exercise THAMAL between Malaysia/ Thailand organize every year in order to reduce the tension in border conflict.  Through the training it is also hope that they will be a deep understanding regarding the bilateral military cooperation between both countries. c. Meeting The Highest Military Leaders. Visits and conference between the higher levels of leadership from both Ministry of Defense always conducted every year. This approach has contribute to closer relationship, mutual understanding and respect between each other.   Any sensitive issues can be solved together wisely to avoid any military action. In the 24th High Level Committee Malaysia- Thailand both the military leader agreed that criminal and illegal activities in border area have been decreased  [5]  . On 9 Dec 2009 Prime Minister of Malaysia as request by the Prime Minister of Thailand has made a joint visit to the unstable region in southern Thailand.  The purpose of the visit is to win the heart and mind of the people in that area.   This effort shows how ASEAN countries are concerned about bilateral cooperation in solving problems between countries in the region as well as to increase the trust between each others  [6]  . 11. Malaysia and Indonesia. Boundary problem between Malaysia and Indonesia exists only in East Malaysia, covering Sabah and Sarawak. A very long border between Sabah, Sarawak and Indonesia is very difficult to be mark.  The thick forests and a lot of mountains make it difficult to be entered by anyone and become a big challenge for the border surveyors from both countries. As a result of the absence of stone boundary that separates between Sabah and Sarawak to Kalimantan has allowed the entry of illegal immigrants from Indonesia to Malaysia without any problems as well as the smuggling activities. 12. All these illegal activities become a very sensitive issue discussed in the Malaysia-Indonesia Boundary Committee and affected the relationship between both countries. Less enforcement by the Indonesian authorities has lead to the increasingly smuggling and illegal logging activities. Stealing of the logging equipments such as bulldozers of the Malaysian workers by the Indonesian has become a normal phenomena for them without thinking about their actions could cause conflict between the two countries.  All these illegal activities will continue as long as the boundary problem is not resolved. 13. Thai and Cambodia. Issue between the two countries are at the boundary of Range Dang Reo. Inaccuracies in the marking of the border along Reo Dang River between 1905 and 1917 have caused disputes between Thailand and Cambodia in 1958. This argument is due to the Angkor Wat Temple Preah Vihear, located at the border between the two countries. The conflict arised because of the different border area from the map that produced by the France and the one that with the Cambodian. Thailand which has occupied the area since 1945 refused to give any response raised by the French and Cambodia about the border. Thailand has insisted that the map prepared by one parties only and are not published. Finally in 1962, it has been successfully resolved by the ICJ and Cambodia won the case  [7]  .   14. However, the conflicts between the two countries flared again in 2008 involving both military forces which at first caused at least two Cambodian soldiers died and wounded seven Thais soldiers. This issue arised when Cambodia applied to UNESCO for Preah Vihear Temple to be list in UNESCO World Heritage List  [8]  . Organised Transnational Crime 15. The concept of transnational crime actually took place more than a quarter century ago. Transnational organized crime has become a big issue in the international arena  [9]  .  Transnational means the movement of the information, money, physical goods, people or things that are visible or not visible across state boundaries when at least one actor involved in the non-governmental movement  [10]  .  According to the UN Secretariat, transnational crime has been defined as offences whose inception, prevention and / or direct or indirect effects involved more than one country  [11]  .  When we talk about the concept of `Transnational Crime, it is a criminal activity or activities undertaken by a planned crime organisation which lead to a criminal ofences of two or more countries  [12]  . Transnational Crime or Organized Crime involves many crimes activities; that occur around the world that ASEAN countries are also cannot escape from being drawn into the same a ctivity. The activities have been occurring from time to time without any signs of activity undertaken to decrease. It involves criminal activity quite popular such as smuggling of goods, drugs, weapons and human beings. Those who commit criminal activities are growing increasingly clever and brave to carry out criminal activities.  Economic recovery among ASEAN countries after the economic crisis from 1996 to 1998 was greatly influenced this activity and has helped expand transnational crime all over Southeast Asia. In 1994, the UN Secretariat has identified 18 categories of transnational crime in the world  [13]  which of the major transnational criminal activities that hit ASEAN countries are smuggling goods, drugs and people.   16. Drug Smuggling. Drug trafficking business becomes a challenge to the economy growth within ASEAN country. It is not only a major source of Centre of Money Lender but also lead to the cause of war, murder and others criminal offences  [14]  . This illegal activity is very difficult to be contain totally even though various method such as strict checks at all border entry point implemented in ASEAN country. Myanmar, Thailand, Laos and Cambodia known as the `Golden Triangle is a nest of the largest drug producer in the region. Based on the studies conducted by U.S. government found that Myanmar still remains the largest opium producer in the world  [15]  with production rate said to increase by 9 percent in the mid-1990s. Not less than 2,560 tons of opium has been produced by the country  [16]  . Therefore, it is difficult to eliminate drug trafficking activities as long as the situation continues.   17. Human Trafficking. Human smuggling crimes have become a very popular activity since a long time where it deals with a lot of money. According to the study conducted by `Office of the High Commissioner for Human Rights, it was estimated that 4 million people each year have been smuggled across the world  [17]  .  International associations paying less attention to the efforts of monitoring individuals to enter the country illegally compare with the group smuggling activities  [18]  . Countries that have a strong economic position, such as Malaysia and Singapore become a major destination for human smuggling activities. The smuggling agents willing to faced high risks to do the activities because they can get payment between RM 2,000.00 to RM 4,800.00 per person  [19]  . 18. Smuggling Goods. ASEAN countries can be seen in two contacts; the countries that have high income rates for example Malaysia, Brunei and Singapore and countries that have low income rates for example Indonesia, Myanmar and Vietnam. The goods in high income rates countries are more expensive than the countries that have low incomes rates. This factor has encouraged smugglers to take high risks in smuggling activities. The smuggling activities of cars from Malaysia to Thailand, Singapore and Indonesia have been successfully reduced not long ago. The smuggling of cigarettes from Indonesia still exists because of the high demand. Clove cigarettes worth million of dollars was confiscated by the customs of Malaysia in 1998 (Table 1)  [20]  . Ser Month Total Cases Quantity Price (RM) Tax (RM) 1. January 4 909.11 kg 215,660.00 578,510.20 2. February 4 9,558.2 kg 569,680.00 1,857,984.04 3. March 9 2,749.115 kg 210,013.65 545,082.69 4. April 2 1,690.44 kg 17,756.00 16,167.10 5. May 2 209.52 kg 12,060.00 14,489.73 6. June 3 3,865.95 kg 273,920.00 761,315.77 7. July 4 7,057.2 kg 463,320.00 1,377,921.19 8. August 8 3,452.27 kg 226,514.00 766,095.15 9. September 6 9,884.83 kg 704,920.00 1,947,847.13 10. October 11 3,619.82 kg 225,598.00 698,551.63 11. November 11 4,667.88 kg 276,490.00 1,008,555.98 12. December 13 5,816.61 kg 386,510.00 1,407,840.77 Total 77 53,480.95 3,582,441.65 10,980,361.38 Table 1: Cigarettes Confiscated by the Customs of Malaysia in 1998 19. Arms Race Issues. Are there any arms race issues within ASEAN countries? According to Colin Gray, there are four basic conditions to be considered as arms race which are: a. There must be two or more parties, conscious of their antagonism. b. They must structure their armed forces with attention to the probable effectiveness of the forces in combat with, or as a deterrent to, the other arms race participants. c. They must compete in term of quantity and quality. d. There must be rapid increases in quantity and/or improvements in quality  [21]  . 20. The momentum of military build up among the ASEAN countries increased in the 1980s and 1990s, however since the financial crisis in 1997 the force modernisation has slowing down  [22]  except for Singapore that has less affected in the crisis and continued its military build up. A few reason of why the process of equisition of military equipment within ASEAN country still continueing eventhough in a slow manner is because of to protect economic resources, requirement for EEZ surveillance and protection, inter state tension in the region, internal security caused by the terrorism threat for example after the Sep 11 incident in US and conflict between Thailand Government and the rebellions from the southern part of the state. Based on the study,  [23]  it is identified that non of the process of military modernisation comply with the conditions stated by Colin Gray. There is no ASEAN country that has a really serious conflict between one another. The border crisis between T hailand and Cambodia which flared in 2008 anyway still can be resolved where both countries still concern the importance of the relationship between ASEAN countries. Force modernisation in Southeast Asia can be considered as arms build-up rather than arms race. Does the Assiociation Represent a Long Term Alternative to Balance Of Power Strategies, or a Complement to Such? 21. For this question I will highlight the platform that has been established by ASEAN such as the ASEAN Regional Forum (ARF) and East Asia Summit (EAS) and the external cooperation between ASEAN and major power outside the region. 22. Establishment of ASEAN Regional Forum (ARF). ASEAN countries agreed with the iniative to establish ARF in the 26th ASEAN Ministerial Meeting and Post Ministerial Conference which were held on 23 to 25 July 1993. Then the inaugural meeting held in Bangkok on July 1994. The objectives of ARF are: a. To fster constructive dialougue and consultation on political and security ssues of common interest and concern. b. To make significant contributions to effort towards confidence building and preventive diplomacy in the Asia Pacific region  [24]  . The current importance members of ARF are US, China, India, Japan, European Union and Republic of Korea. To build confidence and the capability to cooperate, the ARF also conducts such cooperative multilateral activities such as observation of military exercises, exchanges between defence colleges, joint training and exercises in search-and-rescue and disaster relief, and the maintenance of a registry of conventional arms. Latest in the 16th ARF that has been conducted in Thailand on 23 July 2009 has come out with a vision statement for ARF by 2020 which focus on to building a region of peace, friendship and prosperity. In year 2009 also, ARF has conducted a lot of conference, dialogue and seminar regarding national threat such as terrorism and transnational crime, maritime security and law and regulation on the participation in International Disaster Relief. In promoting mutual assurance, the ARF has proven its value in three stages evolution from confidence building, preventive dip lomacy and for the longer term is the approaches to conflict resolution. 23. The Establishment of East Asia Summit (EAS). The first EAS was held in Kuala Lumpur on 14 Dec 2005. The members of the EAS are the ten of ASEAN countries, Australia, Peoples Republic of China, India, Japan, Republic of Korea ad New Zealand. EAS was held as part of the overall ASEAN meeting  [25]  . In the first meeting, the discussion emphasized more towards on developing communication among the members and based on the Kuala Lumpur Declaration on the EAS indicated that it will be a forum for dialogue on broad strategic, political and economic issues of common interest and concern and with the aim similar to the ARF which is to promote peace, stability and economic prosperity in EAST Asia  [26]  . It was also stated in the Kuala Lumpur declaration that EAS will be an open, inclusive, transparent and outward-looking forum to strengthen global norms and universal recognized values with ASEAN as the driving force  [27]  . Since the establishment in 2005 till 2009 most of the discussion focus on desease prevention such as avian influenza issue and energy security issue which focus more towards the environment and health problems. Latest in 28th Aug 2008 the AEM+6 has been launch and then established the Economic Reasearch Institute for ASEAN and East Asia (ERIA) which the purpose of establishment was to identified the best way of economic integration, narrowing development gaps between members and how the energy development can sustain for long term  [28]  . External Cooperation between ASEAN and Major Power Outside the Region 24. ASEAN and Japan. ASEAN and Japan first established informal relations in 1973. The ties were later formalised with the establishment of the ASEAN-Japan Forum in March 1977. Since then, the ASEAN-Japan Forum has met once every 18-24 months. In early August 1977, the Japanese Prime Minister H.E. Mr. Takeo Fukuda met with the ASEAN Heads of Government at the Second ASEAN Summit in Kuala Lumpur. The Japanese Prime Minister H.E. Mr. Noboru Takeshita met with his ASEAN counterparts in Manila during the Third ASEAN Summit in December 1987. At the meeting, ASEAN and Japan announced a new partnership toward peace and prosperity. Japan has been ASEANs top trading partner for many years. In 1993, two-way trade between Japan and ASEAN amounted to nearly US$87 billion and in 1996, it rose to US$109.0 billion, representing nearly 21% of ASEANs total external trade. On the other hand, Japans trade with ASEAN accounted for about 15% of her total external trade. A unique feature of ASEAN-Japan co operation is the ASEAN Promotion Centre on Trade, Investment and Tourism in Tokyo. The Centre was set up in 1981 under the Agreement Establishing the ASEAN Promotion Centre on Trade, Investment and Tourism between ASEAN Member Countries and Japan. It is jointly funded by contributions from Japan and ASEAN Member Countries. In January 2002, Japanese Prime Minister Junichiru Koizumi visited a number of ASEAN countries and proposed several new initiatives for cooperation.   These include the designation of 2003 as the Year of ASEAN-Japan Exchange, reinforced cooperation in education and HRD, solidifying the security relations between Japan and ASEAN, the ASEAN-Japan Comprehensive Economic Partnership (CEP), and the Initiative for Development in East Asia:   IDEA.   Consultations to carry out these initiatives are proceeding. The recent establishment of the Japan-ASEAN General Exchange Fund (JAGEF) has generated a number of cooperation activities in support of greater ASEAN integration.   ASEAN and United States. After the demise of the Cold War, though in a reduced scale, increased US economic interests in the region is an important factor for her in maintaining its military presence in the region. The US presence in the region can become a stabilizing factor only if its military presence can be retained and its economic and political presence is accepted.  [29]  The US participates in a series of consultative meetings with ASEAN which includes the ASEAN Regional Forum (ARF), the Post Ministerial Conferences (PMC) 9+1 and 9+10, the ASEAN Economic Minister-US Trade Representatives (AEM-USTR), the Senior Economic Officials Meeting-US Trade Representatives (SEOM-USTR), the ASEAN-US Dialogue Meeting, the Joint Planning Committee(JPC) Meeting and the ASEAN-US Business Council. The ASEAN-Washington Committee also assist in conducting and maintaining the dialogue with the US. The ASEAN-US Dialogue has also focused more and more on political and security discussions over the years, particularly with the end of the Cold War. The principle focus of the ASEAN-US security dialogue has been the role of the US in maintaining stability in the region. ASEAN and the US have signed a Joint Declaration for Cooperation to Combat International Terrorism on 1 August 2002 in Bandar Seri Begawan. ASEAN and China. Until the 1980s China had largely neglected its claims, preoccupied with more pressing defence demands and lacking in any case the military resources to intervene in the area. As a result, during much of the Cold War, the massive expanse of the South China Sea acted as a sort of buffer zone between ASEAN and China, largely preventing direct contact between their respective forces. At present, all the countries concerned investing heavily in forces to defend their claims, in some cases encouraged by the Law of the Sea, and with growing speculation as to the value of the resources contained in the area, the South China Sea has been transformed into a zone of contention and possible conflict.  [30]   Singapores Senior Minister Lee Kwan Yew warned that unless this issue is resolved in a sensitive way, the present friendly relations between ASEAN and China could revert to the awkward relations of the decade when China supported guerrilla insurgencies in many ASEAN countries.  [31]  In July 1996, China was accorded full Dialogue Partner status at the 29th AMM in Jakarta, Indonesia. The Chinese Vice Premier and Minister of Foreign Affairs H.E. Mr. Qian Qichen attended the meeting as a representative of a Dialogue Partner of ASEAN for the first time.It is hoped that the new generation of leaders in China will allow a more open and pluralistic system to develop and, thus, will enable China to become an integral part of the international community of nations. As a major power in the Asia-Pacific region that possesses nuclear weapons and has adopted a non-aligned posture, China has a unique and important position in regional efforts to promote regional stability. It has become extre mely active and more positive in regional multi-lateral institutions, such as the ARF, CSCAP and the ISIS Roundtable on Peace and Security in the Asia-Pacific for the past years. For ASEAN, this is a welcome development and hopefully the US would see it in the same way although a nuance may remain on the objectives of those regional institutions in

Laundry service Industry Essay

India has a huge market for laundry business which is yet to be tapped to its potential. However, with the coming up of a number of hospitals & hotels and even the Indian Railways turning to outsourcing of laundry activities, the industrial laundry sector in India is attracting foreign players. The hotel industry is witnessing a growing trend towards outsourcing its laundry. India is expected to add another 90,000 hotel rooms over the next five years, all of which are in the private sector, especially to meet the tourism demand. In 2010, 10 million people are expected to visit India. The Indian Railways run approximately 12,000 trains every day. The capacity is to carry 1. 4 Crore passengers/day. It employs around 17 lakh employees (10 lakh in Group C), including 10,000 officers. This presents a huge benefit to global players to quickly set up their laundries in India, and cater to the ever growing market. The healthcare industry, the upcoming and the existing, has started outsourcing laundry services. This sector which has been registering a growth of 9. 3% per annum between 2000 and 2009 is projected to grow by 15% per annum by 2013. Laundry services in India are classified into Industrial Laundry and Retail Laundry. Industrial laundry is in its infant stage with major demand coming from hospitals and hotels which have their in-house laundry. Retail laundry is a much organised market with some professionally managed companies catering to the retail needs. Overall, the laundry market in India is still untapped and unorganised. Industrial laundries generally require heavy capital investment in machinery and equipment for washing, spinning, ironing & drying besides land and property to set-up a laundry. Since laundry market in India is dominated by the small local laundry stores and local dhobis, they are not equipped to handle the huge capital requirement. Equipment for industrial laundry An industrial laundry would require equipment for: Washing Drying Ironing * The type of equipment to be purchased would be depend on the volumes that the laundry expects from potential clientele on a daily basis. Equipment for industrial laundries are available in different sizes with varying capacities. Equipment are available in the market for small, medium as well as large industrial laundries. Equipment for industrial laundries should optimise the washing system considering criteria such as: * Usage of appropriate washing machinery which would guarantee maximum efficiency with appropriate wash cycles, high spin capacity and minimum energy consumption * Drier equipment should assure proper drying in the least amount of time with minimum energy consumption * Flatwork ironers capable of absorbing the production of the driers to assure a high quality press * Automation of the laundry handling processes in order to save personnel costs and increase productivity Stages in industrial laundry An industrial laundry generally involves five stages namely: * Soiled Retrieval The linen collected usually is dropped down a laundry chute. Laundry workers collect the soiled linen, in reserved carts and transport it to the laundry facility. * Soil Sorting The retrieved linen is unloaded and sorted. Different items often require different washing formulas. Heavy or bio hazardous stains such as blood and faeces may require longer wash times and stronger formulas. Large institutions often use a production-line method for soil sorting, with several full-time employees assigned to the task. Since soiled linen may be contaminated with biohazards or sharp objects, employees involved in the sorting process are required to use personal protective equipment and standard safety precautions. * Washing The sorted linen is weighed according to the washing machine’s load limit. Certified washer operator loads and unloads the large washing machines, decides what is to be washed according to the laundry’s schedule and monitors the chemical levels in the water. Since modern tunnel washers monitor their own chemical levels and unload linen directly into the laundry’s clean area, the operator is required only to load the linen. Over the past 20 years, many industrial laundries have switched from conventional washers to tunnel washers, also called continuous-batch washers. Since tunnel washers don’t have to be stopped for loading and unloading of linen, they provide a more continuous flow of clean laundry. Higher-volume facilities which may process over 15,000kg of linen per day often rely heavily on tunnel washers * Processing The clean linen is dried, ironed and folded. Some items, such as towels and blankets, are put through a dryer until they are no longer damp, then sent to mechanical folders. Wet work items, such as sheets, are sent through steam-powered ironers which dry, press and fold them. Ironers use heavy steam-heated rollers to dry the linen while pressing out wrinkles. Some items, such as wash cloths, may be too small to be handled mechanically. These items must be packaged by hand. * Packaging & Distribution The processed linen is prepared for delivery. Individual orders are filled, based on the needs and requests of the laundry’s customers and sent to the laundry’s main distribution points and storage areas. Linen not used for orders is placed in storage areas, giving the facility a reserve of clean laundry. Trained delivery people transport the clean linen back to the customers. This is a skilled position, since the delivery person must have a thorough knowledge of both laundry operation and the principles of good customer service. In hospitals, delivery people must be familiar with patient relations, confidentiality policies. Large institutions will usually employ several full-time delivery people. Eco-friendly Chemicals Halide Chemicals has launched a new range of eco-friendly laundry chemicals. The complete professional range consists of 10 products in powder and liquid formulations. The Laundro Det and Boost-E is a powder detergent and booster; Laundro Mulse-E is a liquid emulsifier for F&B laundry; Laundro Bleach-O s a powder oxygen bleach for coloured and whites; Laundro Rinse is a liquid organic neutralising rinse; Laundro Complete is a powder all-in-one detergent and oxygen bleach for coloured and whites; Laundrokleen is a liquid all-in-one detergent for guest and domestic laundry; Laundro Soft is a liquid softener for towels and linen; Laundro Soft-N is a liquid 2-in-1 neutraliser and softener for towels and linen; Laundro Chlor-10 is a liquid chlorine bleach 10% for white linen and Laundro Rinse-C is a liquid neutralizing rinse after chlorine bleaching. The range is phosphate free. The base detergent is free from slurry based detergents and made from biodegradable surfactants. Haylide has used organic biodegradable acids in rinses & softeners in place of harmful, inorganic and traditional laundry rinses. The oxygen bleaches and all-in-one single shot formulations reduce cycles of bleach and rinse. The softener range with combination of cationic & water soluble silicones provide softest results. The emulsifier for F&B stains is biodegradable and utilises denatured ethanol in place of IPA as a natural solvent.