Sunday, March 22, 2020
Human Alteration of the Carbon Cycle Recently, scientists have studied both short- and long-term measurements of atmospheric CO2 levels. Their data revealed that human activities are significantly altering the natural carbon cycle. Since the beginning of the industrial revolution, human activities such as the burning of fossil fuels and deforestation have accelerated, and both have contributed to a long-term rise in atmospheric CO2. Burning oil and coal releases carbon into the atmosphere far more rapidly than it is being removed, and this imbalance causes atmospheric carbon dioxide concentrations to increase. In addition, by clearing forests, we reduce the ability of photosynthesis to remove CO2 from the atmosphere, also resulting in a net increase. Because of these human activities, atmospheric carbon dioxide concentrations are higher today than they have been over the last half-million years or longer. Because CO2 increases the atmosphereÃ¢â¬â¢s ability to hold heat, it has been called a Ã¢â¬Å"greenhouse gas. We will write a custom essay sample on Human Alteration of the Carbon Cycle or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Without substantive changes in global patterns of fossil fuel consumption and deforestation, warming trends are likely to continue. The best scientific estimate is that global mean temperature will increase between 1. 4 and 5. 8 degrees C over the next century as a result of increases in atmospheric CO2 and other greenhouse gases. This kind of increase in global temperature would cause significant rise in average sea-level (0. 09-0. 88 meters), exposing low-lying coastal cities or cities located by tidal rivers. Even without the changes in climate, however, increased concentrations of CO2 could have an important impact on patterns of plant growth worldwide. Because some species of plants respond more favourably to increases in CO2 than others, scientists believe we may see distinct shifts in plant species as a result of increasing atmospheric CO2 concentrations, even without any change in temperature. For example, under elevated CO2 conditions, shrubs are thought to respond more favourably than certain grass species due to their slightly different photosynthetic pathway. Human Alteration of the Carbon Cycle free essay sample Human Alteration of the Carbon Cycle Recently, scientists have studied both short- and long-term measurements of atmospheric CO2 levels. Their data revealed that human activities are significantly altering the natural carbon cycle. Since the beginning of the industrial revolution, human activities such as the burning of fossil fuels and deforestation have accelerated, and both have contributed to a long-term rise in atmospheric CO2. Burning oil and coal releases carbon into the atmosphere far more rapidly than it is being removed, and this imbalance causes atmospheric carbon dioxide concentrations to increase. In addition, by clearing forests, we reduce the ability of photosynthesis to remove CO2 from the atmosphere, also resulting in a net increase. Because of these human activities, atmospheric carbon dioxide concentrations are higher today than they have been over the last half-million years or longer. Because CO2 increases the atmosphereÃ¢â¬â¢s ability to hold heat, it has been called a Ã¢â¬Å"greenhouse gas. We will write a custom essay sample on Human Alteration of the Carbon Cycle or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Without substantive changes in global patterns of fossil fuel consumption and deforestation, warming trends are likely to continue. The best scientific estimate is that global mean temperature will increase between 1. 4 and 5. 8 degrees C over the next century as a result of increases in atmospheric CO2 and other greenhouse gases. This kind of increase in global temperature would cause significant rise in average sea-level (0. 09-0. 88 meters), exposing low-lying coastal cities or cities located by tidal rivers. Even without the changes in climate, however, increased concentrations of CO2 could have an important impact on patterns of plant growth worldwide. Because some species of plants respond more favourably to increases in CO2 than others, scientists believe we may see distinct shifts in plant species as a result of increasing atmospheric CO2 concentrations, even without any change in temperature. For example, under elevated CO2 conditions, shrubs are thought to respond more favourably than certain grass species due to their slightly different photosynthetic pathway.
Thursday, March 5, 2020
Quality Improvement essays Goodyear is the leading tire manufacturer in the U.S. With a number of different brands, Goodyear has a tire for almost all types of cars, trucks, agricultural vehicles and off-road vehicles. This paper evaluates the need for quality improvement in the raw-material supplier, distribution and marketing of the tires in the U.S. Production and manufacturing are important areas where traditionally quality management has been emphasized and stressed. In recent times however there is an increasing trends by organizations to also improve the quality of their supply and distribution channels with the aim of improving customer satisfaction. In the organizational setting, quality is often defined based on the need of the customer and how an organization meets this need. Product performance and perception play an important role in identifying the perception of quality that a customer might have. Satisfying customer needs has created a new need for managing customer relationship and providing the desired service. The customers for Goodyear Tire Company are identified as follows: The Original Equipment Tire Customers (OEM): This includes the car manufacturers who constitute approximately 25-30% of the total tire consumption. (Kerin and Peterson, 2004) The tires manufactured by the company are used on a variety of cars manufactured by GM, Ford, Chrysler, Mazda and Toyota to name a few. The demand for tires from this type of customer depends on the automobile industry, which in turn depends on the volume of cars sold. Goodyear considers the OEM customer very important, as, if customers were satisfied with the quality and the performance of tires on their vehicles they were more likely to replace their tires with replacements from the same company. Auto manufacturers also prefer...
Tuesday, February 18, 2020
The Great Mandela - Research Paper Example Mandela belonged to Tembu clan of Xhosa tribe and was loved by many people not only from his clan but also the entire country and globally (Rakoczy 164). Nelson Mandela is a renowned South African freedom fighter who greatly contributed to ending apartheid in South Africa and he also addressed and fought for human rights worldwide. Since 1940s, Mandela remained a strong member of African National Congress (ANC) and he led the movements against the ruling government because they were fed up with the racial discrimination in South Africa. Together with other ANC members, they strongly opposed the minority white rule which was characterized by racial discriminations whereby, individuals were divided based on their racial background because the government itself encouraged racism. His actions made him spend nearly three decades in prison and when he was released in 1990, Mandela participated in the elimination of apartheid in South Africa enabling him to become the countryÃ¢â¬â¢s first black president in 1994. After finishing his first term in 1999, Mandela retired from active politics and remained committed to promoting peace and social justice in his country and worldwide until his death in 2013. This paper discusses the life of Mandela until his death and it also identifies some of his actions for social justice issues. Mandela was the first in his family to undergo through a formal education and he successfully finished his primary studies at a local missionary school and in 1939, he joined the elite University of Fort Hare, the only open institution to blacks in South Africa. However, in the following year, he and others were sent home for engaging in a boycott against university policies (Rakoczy 165). Mandela escaped to Johannesburg after realizing that his guardian had arranged a marriage for him (Guiloineau 129). He first started working as a watchman but later as a law clerk and the same time pursuing his Bachelor of Arts
Monday, February 3, 2020
GM Food - Essay Example estimates that over 700 million people from 79 middle and low income countries suffer from food insecurity, with the poorest countries suffering the most. Globally, about an eighth of the population suffers from chronic hunger and do not regularly get enough food to actively engage in lifeÃ¢â¬â¢s activities. Countries that have improved their food security measures have leveraged on modern technology to achieve their objectives. One such technology that has been used to improve food production is referred to as genetic modification. As defined by Freedman, genetic modification involves the scientific alteration of characteristics of organisms, encompassing both animals and plants, through removal or addition of genes (85). In crops, Shaw observes that biochemical changes would be induced through inserting or expressing alien cells leading to the difference in metabolites observed in genetically modified, GM foods and their non-GM counterparts (278). This usually aims at developing new traits considered as desirable in these organisms, including higher yield, herbicide resistance, improved nutritional qualities and pest protection among others. With the criticisms against GM foods proven to be mere fears, GM foods should be adopted globally as an effective strategy to enhance food security. Of prime importance to the world is the fact that GM foods increase food supply. Genetic modification leads to development of seeds that produce high yields. Freedman gives evidence to this noting that through genetic modification, humans have been able to increase the yield of cotton, soy and corn by a range of between 20% and 30% (86). Furthermore, a majority of GM crops are able to withstand the current harsh climatic conditions attributed to global warming. These crops have the ability to withstand salty land, dryness, diseases, insects and a wide range of herbicides. They are also able to withstand extreme temperatures (Shaw 256). Therefore, adoption of GM foods into our food
Sunday, January 26, 2020
The Guildford Four And Other Miscarriages Of Justice Law Essay An overview in light of how the criminal justice system has changed in relation to miscarriages of justice. As defined in the book Miscarriages of Justice, a miscarriage means literally a failure to reach an intended destination or goal. A miscarriage of justice is therefore, mutatis mutandis, a failure to attain the desired end result of justice. The issue of miscarriages of justice has always been discussed, either as a legal, political or social issue. It has been such a vital issue that it provoked the appointment of the Royal Commission on Criminal Justice and many other changes in the English legal system, which shall be discussed in due course. It maintains being a legal issue due to the several rights at risk that are potentially affected by the operation of the criminal justice system, includingÃ Ã humane treatment (Art 3), liberty (Art 5), privacy (Art 8), fair trials (Art 6) and even the very right to existence (Art 2) in those jurisdictions which operate capital punishment. During the 1970s Great Britain had to face a wave of vicious attacks committed by the Provisional Irish Republican Army (IRA). In response to the public outrage against the bombers, the Government introduced the Prevention of Terrorism Act 1974 (PTA) which gave new powers to the police to arrest on suspicion of terrorism, and to detain suspects for up to five days without charge.Ã Ã It was clear that the police were under enormous pressure to capture the IRA bombers who had brought the war to Britain. Unfortunately, this led to numerous arrestings and convictions of innocent people. CASE STUDIES: The Guildford Four and the Maguire Seven were the first to be arrested and questioned under the new powers of PTA 1974. They were arrested for alleged involvement on behalf of the IRA, in the bombings of pubs in Guildford and Woolwich which killed five people and injure over a 100. On 22 October 1975, the Guildford Four Gerald Conlon, Paul Hill, Patrick Armstrong and Carole Richardson were convicted of murder, before Justice Donaldson and a jury of conspiracy. They were all given life sentences. An appeal against conviction failed in 1977, despite the fact that other IRA defendants awaiting trialÃ Ã had claimed responsibility. However, in 1987 fresh evidence came to light following enquiries carried out by the Avon and Somerset police, which prompted a reference by the Secretary of State for the Home DepartmentÃ Ã to have the Guildford Four case reviewed. It was discovered that typescripts and notes of interviews had been tampered with; confessions were obtained under duress and detention sheets falsified. These matters brought into question the whole foundation of the prosecution case which had relied on the confessional evidence of the four defendants. After 15 years of imprisonment, the convictions were successfully appealed and their innocen ce was proved in October 1989. The outcome of the Guildford Four appeal immediately prompted the reconsideration of the case of Anne Maguire and the members of her familyÃ Ã the Maguire Seven- who were convicted in 1976, of being the source of the explosives used in the bombings.Ã Ã Their sentences were quashed in 1992, although by then all had served their time, apart from Patrick Conlon who had already died in prison. The Court of Appeal reluctantly overturned the convictions because new evidence about the possibility of innocent contamination cast substantial doubt on the scientific evidence at trial that the defendants had been in contact with explosives.Ã Ã The next blow to the publics faith in the criminal justice system was by the Birmingham Six case.Ã Ã The Courts judgmentÃ Ã is an official testament to one of the most notorious miscarriages of justice in British legal history. In 1974, six men Hugh Callaghan, Gerard Hunter, William Power, Patrick Joseph Hill, Richard McLlkenny and John Walker- were convicted of bombings in two Birmingham pubs. The bombing caused more deaths than any other IRA incident in Britain.Ã Ã The prosecution evidence rested upon three factors: confessions, which the accused claimed had been coerced and beaten out of them; forensic tests, which the accused claimed were essentially unreliable and had been performed unsatisfactorily; and highly circumstantial evidence, such as their links to known Republicans. New evidence was referred back to the Court of Appeal in 1988; even then the Court was unpersuaded. However, further revelations about the police fabrication of statements and new u ncertainties about the quality of the forensic tests ultimately resulted in their release in 1991. As mentioned earlier, that outcome provoked the establishment of the Royal Commission on Criminal Justice. In The Conscience of the Jury (1991), Lord Devlin wrote that together the miscarriages in the cases of the Guildford Four, the Maguire Seven and the Birmingham Six were the greatest disasters that have shaken British justice in my time. Another unfortunate case of miscarriage of justice which involved the IRA occurred in 1974, when Judith Ward was convicted for handling bombs which resulted in twelve deaths.Ã Ã Her conviction was quashed by the Court of Appeal in 1992 because of the prosecutions failure to disclose material to the defence, which was supported at the time of the appeal by fresh psychiatric evidence and cast substantial doubt on the reliability of her confessions.Ã Ã Another case arising from Irish terrorist activities concerned the Armagh Four Neil Latimer, Alfred Allen, Noel Bell and James Hegan-Ã Ã who were members of the UDR, who were convicted of the murder in Armagh. After referral back to the Court of Appeal in 1992, Allen, Bell and Hegan were all freed because it was clear that the police had tampered with the evidence. It is evident that quite a few of miscarriages of justice have concerned Irish terrorist cases. The Irish terrorism trials stand out as having involved some of the most intense flaws in the English criminal justice system and as being the most vulnerable to error. There are probably two reasons for their prominence.Ã Ã Firstly, special powers in the Prevention of Terrorism Act 1974 made abuses easier to commit, and more difficult to detect. Secondly, miscarriages are more likely because of the nature of these cases. In such prosecutions, the criminal justice system is under pressure by the desire to be seen to be taking effective action against terrorists.Ã Ã This is probably why miscarriages seem so hard to remedy an acquittal becomes particularly costly to the State in terms of damage to its reputation. Various recognised cases of miscarriages of justice from the 1970s were not just confined to Irish terrorism. In 1976, Stefan Kiszko was convicted of murdering an eleven-year-old girl.Ã Ã His conviction was quashed in 1992. Other infamous cases include those of the Tottenham ThreeÃ Ã and the convictions in 1990 of the Cardiff Three,Ã Ã for murder, which were overturned in December 1992 on referral to the Court of Appeal. Each of the abovementioned cases was a stain on the national stability of the United Kingdom, and a shocking reminder to the public that the English criminal justice system is imperfect. Such cases also raised many questions about police procedure and put doubts in many minds of the public as to the honesty of the police service. There were accusations that the police used beatings, intimidation, duress and threats against family and friends to derive illicit confessions from the accused. Numerous miscarriages of justice have come to light in the last few years, a few notorious ones having been mentioned above. But there are still many people in prison who proclaim their innocence to this day. Having overviewed a few cases of miscarriages of justice, the rest of this project will consider why such injustice occurs, what changes have been made to the law to prevent it, and whether these changes have rendered such tragedies impossible or whether there is a need for a more radical reform of the English criminal justice system. WHY DO CASES OF MISCARRIAGES OF JUSTICE OCCUR? As seen in previous cases, some of which have been discussed above, miscarriages of justice may result from a variety of causes. Problems begin arising from the very first meeting with the police to the very end of entanglement with the State, when machinery to reopen problematical judgments has been shown to be unfair and inappropriate.Ã Ã There are a few common features which have been found to be present in most cases of miscarriages of justice, which led to the case being a miscarriage. However, it must be kept in mind that these features may not be the only reasons as to why miscarriage of justice occurs. The most obvious danger of a case being one of miscarriage of justice is the fabrication of evidence which was found to be an issue in the cases of the Birmingham Six,Ã Ã Tottenham Three,Ã Ã Armagh Four,Ã Ã Darvell BrothersÃ Ã and several West Midlands cases. Also, both the police and lay witnesses may prove to be an unreliable source when attempting to identify an offender as found to be the in cases of Luke Dougherty and Laslo Virag.Ã Ã The evidential value of expert testimony has also been overestimated in a number of instances such as in the cases of the Maguire Seven,Ã Ã Birmingham Six,Ã Ã Judith WardÃ Ã and Stefan KiszkoÃ Ã where it lat er emerged that the tests being used were unreliable, that the scientists conducting them were inefficient or both. Another common factor has been unreliable or false confessions as a result of being coerced by police pressure, duress, psychological or mental instability or a combination of all. Examples of these may be found in the cases of the Guildford Four,Ã Ã Birmingham Six,Ã Ã Judith Ward,Ã Ã Tottenham ThreeÃ Ã and Cardiff ThreeÃ Ã cases. The non disclosure of significant evidence by the police or prosecution to the defence may be a further issue. The investigation of a case is by reliance on the police. Yet several cases, in particular the Guildford Four,Ã Ã Maguire Seven,Ã Ã Darvell BrothersÃ Ã and the case of Judith WardÃ Ã illustrate that the police, forensic scientists and prosecution cannot be relied upon fairly to pass on evidence which might be helpful to the accused. Sometimes, as it has been alleged in the case of the Birmingham Six,Ã Ã the conduct of the trial may produce miscarriages. For example judges may sometimes favour the prosecution evidence rather than acting as impartial umpires. Lastly but not the least, the presentation of defendants in a prejudicial manner- such as labeling a person as a terrorist- is also a problem in some scenarios.Ã Ã As mentioned earlier, these are only a few of the common reasons as to why miscarriages of justice occur. Now that we have seen what is likely to cause miscarriages of justice and a few examples of it, this project shall now provide an overview of the changes that have been made in the criminal justice system in order to prevent such misfortunes from happening again. REFORMS: Successive governments have put into practice a number of important measures to prevent further miscarriages of justice. Most prominent, perhaps, is the Police and Criminal Evidence Act 1984, and the Codes of Practice that accompany it. The creation of an independent, national prosecuting authority the Crown Prosecution Service Ã Ã in 1986 has also been of fundamental significance to reducing the risk of miscarriages of justice. Another major reform was the establishment of the Royal Commission on Criminal Justice in 1993 and the Criminal Cases Review Commission that it recommended. The Criminal Procedure and Investigations Act 1996 has also assisted in the prevention of miscarriages of justice. Although reforms have been made by the government to prevent miscarriages from happening, some people such as Paddy Hill of the Birmingham Six, are unconvinced that such legislation is enough. He told BBC News Online: Justice is something that is not on this governments curriculum. Therefore, apart from legislative changes and reforms in the criminal justice system, there has also been the formation of independent organisations, such as JUSTICE, Miscarriages of Justice Organisation (MOJO) and innocent projects by the name of Innocence Network UK (INUK) which have helped bring to the light many cases of miscarriages of justice. Investigative television programmes have also been of help to victims of miscarriages of justice in the past. How the abovementioned legislation and organisations work, and whether these methods have been effective or not to prevent cases of miscarriages of justice shall now be discussed in more detail. Police and Criminal Evidence Act (PACE) 1984 Many miscarriages of justice cases arose before the PACE Act 1984 came into effect in 1986. This is because in the pre-PACE era, it was easy for the police to commit offences while investigating a case and get away with it, due to the absence of a statute such as PACE. The aim of the 1984 Act was to create a balance between the powers of the police and members of the public. PACE provides safeguards during police questioning, supported by strict Codes of Practice, made under s.60 and 66. It also gives detectives strict rules on the handling of evidence and on how long the police can question suspects for and insists that interviews be taped to ensure there was no mistreatment or any other form of intimidation. Safeguards such as these are in no doubt, assisting in the prevention of injustice. Crown Prosecution Service The separation of investigative and prosecution functions through the creation in 1986 of an independent, national prosecuting authority -the Crown Prosecution Service-Ã Ã has also been of fundamental significance to reducing the risk of miscarriages of justice. The CPS was established under the Prosecution of Offences Act 1985, to prosecute criminal cases investigated by the police in England and Wales. Previously the police forces were responsible for the prosecution of such cases. However, in 1981, the Royal Commission recommended to the government that an independent prosecution authority should be introduced which would prevent police forces setting up independent prosecution departments so as to avoid having the same officers investigate and prosecute cases. Due to the separation of investigative and procedures it is less likely for miscarriages of justice to occur. Criminal Procedure and Investigations Act (CPI) 1996 During a criminal investigation, a large amount of evidence is gathered by the police including witness statements, forensic results, and confession statements etc. Not all of this evidence is shown at the time of the actual trial; much of is not even be admissible. However, some of the evidence gathered may undermine the prosecution case, and therefore be of interest to the defence. There have been a few cases such as the Guildford Four, Maguire Seven, Darvell Brothers and Judith Ward, where the prosecution deliberately failed to disclose evidence that was vital to the defence. In order to regulate the disclosure procedure, the Criminal Procedure and Investigations Act (CPI) 1996 was brought into effect. The CPI Act puts the burden on the police to disclose all evidence to the defence that they think might weaken their case. This process is overseen by the Crown Prosecution Service. Royal Commission on Criminal Justice Since 1907, when the Court of Criminal Appeal was created, the Home Secretary had a statutory powerÃ Ã to refer to the Court of Appeal, if he thinks fit, any case in which a person had been convicted on indictment and had exhausted all other methods of an appeal. The Royal Commission on Criminal Justice (RCCJ) was established the day the Birmingham Six convictions were quashed in 1991 by the then Home Secretary, to inspect the efficiency of the criminal justice system in England and Wales.Ã Ã The Commission was set as continuation of Sir John Mays inquiry into the false convictions of the Guildford Four and Maguire Seven. In 1993 the Royal Commission reported and recommended to the Parliament that the Court of Appeal must be more ready to examine possible miscarriages of justice.Ã It also recommended the transfer over responsibility for the review of alleged miscarriages, from the Home Office to an independent non-departmental public body.Ã Ã As a result of this recommendation, the Criminal Cases Review Commission was established. Criminal Cases Review Commission From the recommendation of the Royal Commission and through the enactment of the Criminal Appeal Act (CAA) 1995, the Criminal Cases Review Commission (CCRC), became fully operational on 31 March 1997.Ã Ã The jurisdiction of the Commission extends to England, Wales, and Northern Ireland.Ã Ã The CCRC is completely independent and impartial and does not represent the prosecution or the defence. The CCRCs statutory role and responsibilities are set out in the Criminal Appeal Act 1995 which involves reviewing suspected miscarriages of justice and referring a conviction, verdict or finding or sentence to an appellate court. The CCRC has wide-ranging investigative powers and can obtain and preserve documentation held by any public body. It can also appoint an Investigating Officer from another public body to carry out inquiries on its behalf. Applicants to the CCRC must focus their case on new evidence or argument that was not raised in the initial proceedings and as a result may cast doubt on the safety of an original decision. They can also challenge their sentence if they can show a new point of law or information relating to the sentence was not raised during the trial.Ã Ã The CCRC refers a case to the appellate court if it considers there to be a real possibility that the conviction would not be upheld. There is no appeal against a decision of the CCRC, however a judicial review claim can be made to the high court to examine whether the CCRCs decision was unlawful.Ã Ã The Commission has been the under considerable scrutiny for the way in which it deals with its applications. Criticisms of the Commission relate to the failure to interview more than a small proportion of applicants; to the insufficiency of communication with applicants and their representatives; and to alleged deficiencies of investigation, among other matters.Ã Ã Although the CCRC is much better, than having no such body at all, to deal with issues of miscarriages of justice (as was the case before), it is still inadequate. JUSTICE JUSTICE is an independent legal human rights organisation which was founded in 1957. It works to improve the legal system and the quality of justice, in particular by promoting human rights, improving the legal system, criminal justice system and the access to justice. Ever since it was founded, JUSTICE has received requests for help by, and on behalf of, prisoners alleging miscarriages of justice in their cases. Some miscarriages of justice cases brought to light by JUTICE have provided investigations into the criminal justice system which resulted in reports urging reform. For example the Criminal Appeals (1964), Home Office Reviews of Criminal Convictions (1968), The Prosecution Process in England and Wales (1970), Evidence of Identity (1974) and Compensation for Wrongful Imprisonment (1982).Ã Ã Several reforms have also taken place due to the influence of JUSTICE reports including reforms of police powers under the PACE Act 1984, and the forming of the CPS. Innocence projects Innocence projectsÃ Ã are a conjunction between university students, solicitors and barristers who investigate cases of alleged wrongful convictions, on a pro bono basis. The project seeks to uncover cases that are evident of the failings with the criminal justice system. Innocence Network UK (INUK) is the organisation for innocence projects based in UK universities, which was set up in 2004, to give help and hope to potentially innocent victims of wrongful conviction or imprisonment who have exhausted the appeals system and legal aid services. There are 23 member projects at universities across England, Wales and Scotland, with others being formed. Most of the cases they look into involve prisoners serving life or long-term sentences for serious offences, in particular murder, rape and GBH. According to the INUK, the CCRC is not doing a good job of referring cases of alleged or suspected miscarriage of justice back to the appeal courts. This is because; the public was under the impression that the CCRC referred cases in the interests of justice; however due to the way its rules have been set out, that was not the case. Some innocent victims of wrongful conviction were not referred back to the appeal court simply because they did not meet the required criteria, as happened in the recent case of Neil Hurley.Ã Ã Television programmes The emergence of investigative television programmes such as Rough JusticeÃ Ã and Trial and ErrorÃ Ã have previously helped to overturn a number of miscarriages of justice cases. These shows filmed enthusiastic journalists who pursued cases in detail in order to uncover such cases. Due to the impact of these shows, politicians and members of the public campaigned to pressurise the Home Secretary to refer cases back to the appeal courts. With the creation of the CCRC, however, such cases are no longer given as much importance and are no longer a major political issue. Such cases are now dealt with behind closed doors. If such media attention and support from politicians is once again provided, it will help a great deal in cutting down the number of cases of wrongful imprisonment. It may be concluded from this project, that miscarriage of justice indeed does exist in our criminal legal system. It is affecting the lives of many innocent people. Even when miscarriages of justice are corrected, they remain terrible personal tragedies which come back to haunt the innocent victims who have been through the whole ordeal. Gerry Conlon of the Guildford Four has had two breakdowns, an attempted suicide and a struggle with addiction after 15 years of imprisonment. Others have equally miserable stories to tell. Any amount of compensation may not be enough for those who have been wrongfully convicted and whose lives have been destroyed.Ã Ã The ever-present dangers of mistakes in the criminal justice system are reflected in the often repeated sentiment that It is better that ten guilty persons escape than that one innocent suffer.Ã Ã One must keep in mind that reforms have been made by the government and help has been provided by the members of the public to avoid or reduce such unjust incidents from recurring. Although the truth is bitter, it is of no use to anticipate that such miscarriages will altogether be eliminated in any way,Ã Ã no matter how robust our criminal legal system is. This is because it is not just the English criminal justice system which is under this constant state of crisis, but this is the case in all other countries which operate legal systems. In order to prevent the numbers of cases of miscarriages of justice from increasing, the legal system must accept this reality and should take interest in identifying mechanisms which can reduce these cases. Further improvements to reforms or legislation must be considered as an ongoing struggle, to ensure that such misfortunes do not increase. Cases that are evident of the failings in the criminal justice system must be uncovered and lessons must be learnt from them in order to protect other such innocents from going through this injustice. Also, the victims of miscarriages of justice and members of the public must be reassured by the criminal legal system that that the possibility of such crisis occurring is less, rather than more, likely. One must not only hope that such injustice is reduced rather than increased, but also help campaign to take strict actions against such misfortunes. Who knows who the next innocent victim of miscarriage of justice might be? It could be you. Miscarriages of justice corrode respect for legal institutions. As a society we are finally learning that it is less damaging to admit mistakes than to pretend that they never happened. Nothing enhances justice more than the rigorous pursuit of error.Ã Ã
Saturday, January 18, 2020
Introduction This essay will consider the meaning of the term Ã¢â¬ËhegemonyÃ¢â¬â¢. It will weave personal interpretation with the academic literature, concentrating on GramsciÃ¢â¬â¢s theory of cultural hegemony. Hegemony arguably originated with the Ancient Greek conception of political and military dominance (hegemonia means Ã¢â¬ËleadershipÃ¢â¬â¢ and Ã¢â¬ËruleÃ¢â¬â¢) (Chernow and Vallasi 1994: 1215). According to the traditional conception of hegemony the Ã¢â¬ËrulerÃ¢â¬â¢ (hegemon) imposes its will upon subordinate states through the exercise or threat of military power, which is then translated into political dominance (Antoniades 2008). In the modern world, this kind of hegemony has largely disappeared. The mechanisms of control now operate in civil society in more subtle forms, such as politics, ideology, and the media. This essay will discuss some interpretation of hegemony and how they relate to contemporary capitalist society. Some scholars and political commentators, suc h as the former French Minister of Foreign Affairs Hubert Vedrine, believe that the United States is currently a global hegemon due to its widespread influence in countries such as Iraq and Afghanistan. However, as realist scholars such as Mearsheimer and Nye point out, the United States has never established a system of governance in these regions (Nye 1993). This political and military hegemony has largely disappeared. In its place one might say that there is a kind of Ã¢â¬Ëcultural hegemonyÃ¢â¬â¢. This concept was theorised in the early 19th century by the Marxist philosopher Antonio Gramsci, who argued that the capitalist state was divided into two spheres, the Ã¢â¬Ëpolitical societyÃ¢â¬â¢, which rules through the use of force, and the Ã¢â¬Ëcivil societyÃ¢â¬â¢, which rules through popular consent. The latter is the public realm in which people, groups, trade unions and political parties interact. In this sphere, the ruling elite reproduce their ideology in popular cu lture and thus Ã¢â¬Ëmanufacture consentÃ¢â¬â¢ for the bourgeois domination of the proletariat (Simon 1990). Domination is not imposed by force, but rather is adopted unwittingly and under the pretense of ordinary cultural development (Simon 1990; Bullock and Trombley 1999). This theory was adapted from MarxÃ¢â¬â¢s analysis of the socio-economic class system (another example of a hegemonic theory), and in a sense is part of a larger set of theories hypothesising that culture, ethics, and norms arise through what Bernard Mandeville called Ã¢â¬Ëthe artifice of politiciansÃ¢â¬â¢, although Gramsci placed greater emphasis on intellectuals. Indeed, it might be fitting to suggest that scholars such as Anderson and Hobsbawm, who spoke of Ã¢â¬Ëimagined communitiesÃ¢â¬â¢ and Ã¢â¬Ëinvented traditionsÃ¢â¬â¢, respectively, are also working within an intellectual framework of cultural hegemony. However, it is important to note that these theories do not describe an exploitative, alienating relationship in the same way as cultural hegemony does. Both GramsciÃ¢â¬â¢s theory of cultural hegemony and the modernist theories of nation are accurate in their analysis. Whether in the form of informal social and moral traditions transmitted from parent to child, or more structured systems conveyed through instruments such religion and law, culture is a means for the elite to control and manipulate the masses. As modernist anthropologists argue, patriotism is a particularly potent hegemonic force. Created in its present form in the 18th century by the state, today it provides justification for the foreign conflicts of the bourgeoisie. George BushÃ¢â¬â¢s rhetoric related to the Iraq War (2003 Ã¢â¬â 2011) employed subjective concepts of the Ã¢â¬ËenemyÃ¢â¬â¢, as well as identity terms such as Ã¢â¬ËthemÃ¢â¬â¢ and Ã¢â¬ËusÃ¢â¬â¢, linguistic and cultural constructs designed to win over the American population. Contemporary democracy is one of the clearest f orms of cultural and political hegemony. It is an idealised political type, inculcated in the civil domain since the enlightenment, and now Ã¢â¬ËperfectedÃ¢â¬â¢ through universal suffrage. In Britain, politicians are almost exclusively from the middle class (usually educated at Oxford or Cambridge). Western liberal democracy is presented by the bourgeois state, operating in the civil realm, as the only viable political system. Thus the entire population willing participates in a game in which the middle class is demonstrably dominant. Cultural hegemony can be seen with more clarity by looking at contemporary capitalist media. In many cases, the International News Agencies, such as Thomson Reuters, the Associated Press, and Agence France-Presse, control the information consumed by the public from start to finish. For example, in the coverage of the Egyptian Revolution, they commissioned the citizen-journalists who captured the news and then edited the copy that was distributed to clients, all of whom operated under contracts (Macgregor 2013). As Macgregor (2013: 35) argues, the coverage of Ã¢â¬Ëany major incident in the world originates as often than not in the words, photos, audio, and raw film footage coming from three main international agenciesÃ¢â¬â¢. The American Ã¢â¬ËtelevangelistÃ¢â¬â¢ movement, which is broadcast on channels such as the Trinity Broadcasting Network and The God Channel (featuring popular sensations like Joel Osteen), have been effective in propagating the religious ideals of a select few to a wider population. In this way, the state can feed the population the kind of information that supports its own cultural agenda. The best examples of this, of course, come from the pages of history, as in when the Nazi regime launched a calculated propaganda campaign through posters, the development of the Ã¢â¬ËHitler YouthÃ¢â¬â¢, and other devices to convince the people of Germany to support the persecution of the Jews. It can be arg ued that in postmodern society, which is somewhat apathetic and cynical with regard to bourgeois cultural grade narratives, hegemony is less dominant. However, even here hegemonic capitalist consumerism has taken hold. The products produced by firms such as Google, Apple, and Nike provide the cultural pabulum for the people, who are controlled to an extent by corporations. The meaning of the term hegemony is really a matter of interpretation. Cultural hegemony of the Gramscian type can clearly be seen in contemporary society. Some of it manifestations are centuries old, such as patriotism and religion, while others, such as consumerism, are relatively (but not entirely) unique to modern capitalism. Ultimately, hegemony has a variety of meanings, perhaps even one for every set of social, political and cultural instruments of control. Reference list: Antoniades, A (2008) From Ã¢â¬ËTheories of HegemonyÃ¢â¬â¢ to Ã¢â¬ËHegemony AnalysisÃ¢â¬â¢ in International Relations Bullock, A. and Trombley, S. (1999) The New Fontana Dictionary of Modern Thought (3rd ed.) Chernow, B. A. and Vallasi, G. A. eds. (1994) The Columbia Encyclopedia (Fifth ed.). New York: Columbia University Press Simon, R. (1990) GramsciÃ¢â¬â¢s Political Thought: An Introduction, London: Lawrence & Wishart Ltd Macgregor, P. (2013) International News Agencies: Global eyes that never blink, chapter in Journalism: New Challenges (ed. Fowler-Watt, K. and Allan, S.) Centre for Journalism & Communication Research, Bournemouth University: pp. 35-63 http://microsites.bournemouth.ac.uk/cjcr/files/2013/10/JNC-2013-Chapter-3-MacGregor.pdf [Retrieved 21/02/2014] Nye, J. S. (1993) Understanding International Conflicts: An introduction to Theory and History. New York: HarperCollins
Friday, January 10, 2020
A Summer Project at Co-operative Sugar Mills Limited, Salem. SUMMER PROJECT REPORT Submitted by DHANABAL. K Register No: 713211631026 in partial fulfillment for the award of the degree of MASTER OF BUSINESS ADMINISTRATION IN RVS INSTITUTE OF MANAGEMENT STUDIES COIMBATORE Ã¢â¬â 641402 AUGUST 2012 RVS INSTITUTE OF MANAGEMENT STUDIES COIMBATORE -641 402 SUMMER PROJECT REPORT AUGUST 2012 This is to certify that the project entitled A Summer Project at Co-operative Sugars Limited, Salem. is the bonafide record of project work done by DHANABAL. K Register No: 713211631026 f Master of Business Administration during the year 2012-2013. MR. AJITH SUNDARAM DR. J. NIRUBA RANI (Project Guide) (Head of the Department) DECLARATION I affirm that the summer project work titled Ã¢â¬Å"CO-OPERATIVE SUGAR MILLÃ¢â¬ being submitted in partial fulfillment for the award of Master of Business Administration is the original work carried out by me. It has not formed the part of any other project work s ubmitted for award of any degree or diploma, either in this or any other University. DHANABAL. K 713211631026I certify that the declaration made above by the candidate is true. Mr. Ajith Sundaram ACKNOWLEDGEMENT Ã¢â¬Å"Gratitude is the music of our hearts. Ã¢â¬ A summer project of such a comprehensive finish cannot be completed without the help of numerous sources and people throughout the long rugged path of success. We realize this fact and so, we are greatly indebted to all of them and take this opportunity to thank them. First and foremost I would like to thank god almighty whose blessings made me to complete the training successfully. It is a great pleasure to acknowledge my sincere thanks to Dr. P. V. PRABHA, MBA, M.Phil, ICWA, PGDCA, Ph. D. , Director, RVS institution of management studies, Coimbatore for providing me an opportunity to get practical knowledge about my theoretical studies. I also thank Dr. J. NIRUBARANI, MBA, M. Phil, PGDCA, B. ED. , Ph. D. , Head of depart ment, RVS institution of management studies, for providing me an opportunity to undergo this internship training work. I indeed greatly thankful to my faculty guide Mr. AJITH SUNDARAM, B. TECH, MBA, MS(UK), Msc, (Ph. D. ), Assistant professor, RVS institution of management studies, thank him for guiding me to successfully complete the training.I wish to express my gratitude to all the staff members in the department of management studies for their encouragement for completing this training. I would like to my sincere thanks to Mr. S. Jayakumar, Sri Jayam Impex, Managing Director for the valuable help rendered to me by providing the necessary information, materials and co operation for the preparation of this summer training. Finally I would like to thank my parents and all my friends who have helped me immensely throughout the project work. TABLE OF CONTENTS CHAPTER NO. | TITLE| PAGE NO. | | INTRODUCTION| | | ABOUT THE INDUSTRY| | | ABOUT THE COMPANY| | | OBJETIVES OF THE STUDY| | 2 | DEPARTMENTS| | | PURCHASE| | | PRODUCTION | | | FINANCE| | | MARKETING / SALES| | | HUMAN RESOURCE| | 3| FINDINGS AND SUGGESTIONS | | 4| CONCLUSION | | 5| BIBLIOGRAPHY | | 6| APPENDICES | | INTRODUCTION INTRODUCTION: The Salem Co-operative Sugar Mills is situated on the banks of River Cauvery at a distance of 20 kms from Namakkal, which is the nearest town. The factory and residential colony is located in an extent of 148 acres of Pettapalayam Village.The Sugar factory plays a significant role in the social and economic uplift of people day and night and plays a significant role in essential item like sugar, molasses , bagasse , alcohols , and bio-fertile. Sugar cane is cultivated in more than 110 countries and India stands first in sugar production within around 20 established sugar factories and over 35 million farmers and agricultural labors involved in sugarcane cultivation and harvesting . Tamilnadu has a rich tradition of successful sugarcane cultivation . if occupies 2. 6la khs hectors representing 65% of cane, a major portion being crushed by 36 sugar factories in tamilnadu and Pondicherry. Benefit of these items is Industry related to regular activities of the common people in rural areas . in addition other by-products form sugar factories play a principal role in the foreign exchange in an indirect way. ABOUT THE INDUSTRY HISTORICAL BACKGROUD: Human, throughout its history, has enjoyed sweet food and link sugar brings out flavors, intensities colors and also acts as servitude and fermenting agent.In olden days we know that it is one of the cheapest sources of energy i. e. calories sweetness sourcesÃ¢â¬â¢ occurs aurally in plants. There is lack of statically data to determine when acne sugar became the principal sweetener in any given part of the world. But it can be stated that cane sugar was first made in India and achieved dominant status 2000 or more years ago. The earliest precise and secure date for manufacture of sugar from sugarcane is in the kautillyaÃ¢â¬â¢s Arthshatra, a Sanskrit manual on statesmanship written in 324-300 B. C. autillya was government official. Cultivation of sugarcane as a commercial crop was widely spread in Ganges valley. Its organization systematic integration intro dependent parts to form a whole it is culture of relationship among various position or job. This structure of entity comprises horizontal and vertical authority relationship. It is system of the co-operative attainment of common purpose organization represents the hierarchical arrangement of various positions in the enterprises. Designing of an appropriate structure is essential for successful engagement.This several firm of organization but all of them are not suitable to all enterprises it depends upon the nature size and objectives of a particulars enterprises these for every department has to plan & developed an appropriate structure for itself. The search for job satisfaction seems to be going on at every level of the organi zations, by people all types of jobs, by young and old men and women, by white collar and blue-collar employees and by minority and majority. But according to Maslow, Ã¢â¬Å"Man is a wanting animalÃ¢â¬ As soon as one of his needs is satisfied another appears in its place this process is unending.It continuous from birth to death. Man continuously puts forth effort-works, if you please to satisfy his needsÃ¢â¬ . In such a continuous process of course, satisfaction in Seldom achieved. Ã¢â¬Å"The term job satisfaction refers to an employeeÃ¢â¬â¢s general attitude towards his job. To the extent that a PersonÃ¢â¬â¢s job fulfills his dominant need and is consistent with his expectations and values, the job will be satisfyingÃ¢â¬ . Thus job satisfaction is essentially related to human needs and their fulfillment through work. COMPANY PROFILE The Salem Co-operative sugar mills ltd. Mohanur on agro-based industrial undertaking was established in Pettapalayam talus in Namakkal dist rict to fulfill the long felt need of the public in general and the sugar cane grower in particular. This area was traditionally a cane potential area. Normally the bulk of cane grower in this area was sent to namakkal district coop. sugar mills to cater to the need of the sugar cane grower of this area sugar factory was established with a crushing capacity of 2,500 TCD at a total project cost of Rs. 3,300. 00 lakhs. This sugar factory is situated Pettapalayam village, Mohanur talus in namakkal district about 20Kms from amakkal town and 50Kms fro Salem city. The location of the mills is 5Kms from Salem to Vellore main road. The area of the mills is 96. 14 acres. The mill was registered under the tamilnadu co-operative societyÃ¢â¬â¢s act 1961 and 25th November 1987. The foundation stone was laid by the honÃ¢â¬â¢ble chief minister of tamilnadu Dr. kalaingnar on 13. 05. 1990. The factory commenced its first crushing season on 1st October 1992. The unique feature of the mills is ins talling of 2. 5 MW co-generation plant using the bagasse as raw material at a cost of 01. 23 crores.The mill has obtained ISO 9001-2000 certificate during 2003 for a period of three years and subsequently renewed up to June 2009. To improve the mill efficiency, boiler efficiency and quality of sugar-modernization of mills and boiler with DCS system and installation of rotary screen for filtering the bagacillo in cane juice installation of auto PH control system, the tender finalized. The government of tamilnadu has sanctioned Rs. 57. 50lakhs under part II scheme. The Sugar Mill was registered under TamilNadu Co Ã¢â¬â operative Act on 29. 08. 1966 and was started in 15. 12. 966. The commencement of production activities stated in 20. 12. 1972. Another unit was started 28. 02. 1987 and its capacity was increased to 2000 TCD. The Industry covers a total land area 171. 73 acres including 20 acres for area of cane cultiration. 76. 73 acres for area of factory, 45 acres for housing and colony administrative office and 30 acres for Polytechnic. The area of operation covers entire Denkanikottai, Namakkal Pennagaram taluk part of Namakkal, Pochampalli taluk Namakkal District and Kadyampatti firika Omalur (T. K) in Salem District. CANE INFORMATIONSugar cane is a traditional crop of India and itÃ¢â¬â¢s under cultivation since time immemorial in the indo-gangetic belt. There are numerous mentions of sugar cane in several of our ancient books such as Ã¢â¬Å"Atharva VedaÃ¢â¬ , Ã¢â¬Å"Rig VedaÃ¢â¬ etc dataing back to 1000BC TO 3000BC. Foreign travelers to Iandia, about 2000 years ago, have mentioned about sugar cane. Buddhist literature has several mentions of sugar cane and sugar. GENERAL AWARDS TO THE MILL * Tamilnadu co-operative union, selected their mill for the best co-operative sugar mill in tamilnadu continuously for 06 years from 1979-83. The national federation of co-operative sugar factories limited also awarded Second prize in tamilnadu level cane devel opment (low recovery zone )at 2002-2003. * Tamilnadu government award first for the recovery and production of sugar in 2003. QUALITY POLICY The salem co-operative sugar mills ltd. ,consistently manufacture and deliver sugar of quality that comply with national and standard by 1. Strict adherence to product quality requirements and management system 2. Ongoing training and effective communication 3. Team effort and contribution by individuals in continual improvement programs.The salem co-operative sugar mills is situated and the salem dam at distance of 25 kms, from udumalpet which is the nearest town the factory and residential colony is located in an extent of 158 acres of krishanapuram village. AREA OFOPERATION The salem co-operative sugar mills LtdArea of Operation consists of a Tirupur district (Madathukulam taluk part, Udumalpet taluk part, palani taluk part), in Coimbatore district (pollachi taluk part,) and near around 86 village level. Our Sugar Mills consists of 4 divisio ns and 2 sub divisions in which 12 cane sections are functioning Objectives of the millsThe main objective of the mill shall be manufacture of white sugar from Sugarcane and the sale if sugar so manufactured along with the by products to the best advantage of the members. Management The management of the mill was vested committee of the management comprising of 21 directors nominated by the Government of Tamilnadu. The term of office of the committee expired on 31/07/87. Now the Government has appointed an Administrator in the place of the committee of management. Production capacity Initially the mill was installed to crush 1250 TCD (Tones of crushed per Day).From the year 94-95, crushing season the crushing capacity has increased from 1250 TCD to 1500 TCD. Total number of employees There are 450 workers and officers workers in TCSM. 175 NMS are working in the mills. There is also a full timeMedical officer appointed for dispensary inside the mill preises. Departments There are sex departments in TCSM. They are 1. Purchase 2. Production 3. Quality Control 4. Stores 5. Sales 6. Accounts 7. Cane SCOPE & OBJECTIVES OF THE STUDY OBJECTIVES OF THE STUDY The Objectives of the study are: * To familiarize with business and service organization. To Getting practical experience regarding the organization function. * To learn about the policies and function of the organization. * To get industrial exposure and experience. * To understand the production and selling methods. SCOPE OF THE STUDY * The study is mainly based on the details collected from each department. * It provides better understanding at function level of each department. I. e Purchase, production, sales, finance and human resource management. * Each and every activity of the company has been studied very carefully with the data available. Apart from that I gained knowledge of the functioning of different department and their inter relationship with each other. * This study helped me familiarize with the manufacture and selling the sugar. OBJECTIVE OF THE ORGANIZATION OBJECTIVE OF ORGANIZATION: * To become the preferred of personnel by offering highest quality of work life n the industry. * To be the most outstanding supplier in the industry during by meeting customer expectations. * To be the first place among locations in the company in Ã¢â¬Ëearnings per employeeÃ¢â¬â¢ ratio in the industry during the present decade. To achieve at least 10% growth every year in turnover, profits and value addition. * To implement measures to ensure zero defects, there by customer delight will be achieved. * To raise share capital and deposits from the members. * To raise loans supplementary loans and in term loans supplementary loans and in term loans for investment in Block assets. * To provide welfare facilities for the employees. * To recruit and appoint on Permanent, Temporary contract basis or in any other manner considered necessary by the committee of the society. To undertake measured for the increased produced of sugar cane and supply of seeds manure, implements, irrigation facilities and other products requested and provisions of technical advice regarding improved cultivation practices. * To run educational and technical institutions for the benefit of cane growing members and employees of the sugar mill. * To provide for the welfare of the person employed by the Co Ã¢â¬â operative society. AREA COVERAGE: * Early and Mid season planting * 70% * Late season planting * 20% * Special season planting 10% SEASONS FOR SUGARCANE * Early Ã¢â¬âDecember Ã¢â¬âJanuary (Margazhi Ã¢â¬âThai) * Mid Ã¢â¬âFebruary Ã¢â¬âMarch (Masi Ã¢â¬âpankguni) * Late Ã¢â¬âApril Ã¢â¬âMay (chitthirai-vaikasi) * Special Ã¢â¬âJune Ã¢â¬âAugust (Aanni-Avani) COMPANY VISION AND MISSION: VISION: * To become no. 1 among all cooperative sugar mills in the state in all aspects. * Empower employees for shouldering higher responsibilities resulting in job enrichment and jo b satisfaction. * Aim to grower in business and to make the senior officials of by grooming and motivating them. MISSION: Strive to achieve excellence in manufacturing sugar through our dedicated, loyal and committed work force to enhance customer satisfaction. * Strive to achieve maximum value addition trough the most effective use of resource. PURCHASE DEPARTMENT PURSCHASE DEPARTMENT INTRODUCTION: Subramanian Siva co-operative sugar mills handle the scientific and modern methodsÃ¢â¬â¢ of management to procure their Raw materials for the production. Brine reading is the instrument used to measure the sugar contents of the sugar cane. If the content of sugar is low; the sugar cane will be allowed to grow for one or more months.They get the sugar cane form gopalapuram, dharmapuriDistricts. LIST OF SUPPLIERS: In respect of the sugar units in Tamilnadu, there is a list of registered suppliers for subiramaniya Siva Co-Operative Sugar Mill, such as Calcutta, Bhubaneswar and Cuttack whi ch are suppliers of raw materials, who are notified sugar belts in India? The name and address of the suppliers are maintained by the purchase in charge staff. This list has to be updated as per the format then and there, whenever new vendors are added, the supplierÃ¢â¬â¢s registers are to be maintained as per the format. ENQUIRY:As soon as the valid purchase requisites are received, local city or head office shall float Enquiries as to whenever cane is to be sent to the manufactures. PURCHASE ORDER: The purchase orders are to be paced by the department of purchase with the approval of the approval of the Deputy Manager (DGM). These Purchase orders placed under the conditions are supervisions of Deputy General Manager (DGM). TERMS AND CONDITIONS OF PURCHASE ORDER: The purchase order must contents the complete satisfaction of the materials. The details are as follows: 1. Quantity 2. Mode of delivery 3. Price 4.Duties and Tax Insurance 5. Order number 6. Pre-payment Great care is ta ken by the officials before placing the order, to avoid over stocking and loss of interest. The breakup delivery schedules are strictly followed to avoid losses when planning bulk-orders. The purchase copies are distributed to various levels of the Organization and vendors. Usually 7 copies of purchase bills prepared. 1. Original copy to supplier 2. Copy to Vice-President 3. Copy to Senior Manager 4. Copy to Stores 5. Copy to indenting department 6. Copy to purchase department 7. Copy to General Manager PAYMENT PROCEDURES:Salem Co-Operative Sugar Mill and chemicals Ltd. , follows the following procedures for Payments. Minimum 30 days of credit is required Stocks are sent through bank/directly Some purchases are made by cash. No advance is paid. CANCELLATION OF PURCHASE ORDER: The purchase order may be cancelled with the approval of Deputy General Manager Specifying requirements. RECEIPTS AND INSPECTION OF MATERIALS: The consignments are received and formally scheduled against the pu rchase order and the purchase order and the invoice issued by the suppliers. Acknowledgements are issued to carriers.Acknowledgements are issued to suppliers. The Storekeepers takes the responsibility of these goods STORES DEPARTMENT: An organization can have various types of stores like raw materials, store, processed or semi-finished material store, finished goods store and so on. Such range from ordinary one with shelves and bins to cold or dehumidified storage, huge silos for storage of food grains or bonded stores for keeping goods on which customs and excise duties have not been paid. Storage is essential part of the economic cycle and stores management is today a specialized function which can contribute significantly.DUTIES AND RESPONSIBILITIES OF STOREKEEPER: To receive the materials. To keep materials in the right place and in the manner Prescribed. MAJOR RESPONSIBILITIES OF STORES DEPARTMENT: * The major responsibilities of stores are listed below: * Identification of all material stores. * Receipt of incoming goods. * Inspect of all receipts. * Stores and preservation. * Materials handling. * Packing. * Issue and dispatch. * Maintenance of stores records. * Stores accounting. * Inventory control * Stock taking. PRODUCTION DEPARTMENT PRODUCTION DEPARTMENTProduction means creation of utilities and covers all the activities of procurement, allocation and utilization of resources such as labor, energy, materials, equipment, machinery, etc. production management involving planning, organizing, directing and controlling the production system. Management is the process of effectively programming, co-coordinating, controlling production. ABOUT THE SUGAR Sugar is an essential item of everyday food in human life. It is the provider of chief source sweetness to the food. Sugar is a carbon-hydrate which suppliers to the human about 13% of energy required for his existence.It supplies energy to the human body more quickly and more effectively. Apart from these, it is a cheaper source of energy than any other common food. PRODUCTION CAPACITY Initially the mill was installed to crush 2000 TCD (tones of cane crushed per day). From the year 2009-2010, crushing season the crushing capacity has increase from 2000TCD to 2524 TCD. PRODUCTION PERIOD: Sugar is produced for a period of only 6 months in SSCSM from November to april since the recovery rate is high only in this period. FUNCTION OF FACTORY MANAGER: Production planning * Production control Quality control * Inventor control * Material handling * Work measurement * Cost control * Wage incentive to workers * Standardization and storage DUTIES OF DEPUTY CHIEF ENGINEER: The deputy chief engineer is responsible for the overall maintenance and working of factory machinery. He is answerable to the factory manager with respect to the working of the machinery. He prepares the purchase indents statements concerning the factory. Makes periodical checkups and ensures that all the safety arrangements , in asccordance with the factories Act, are duly complied with.He supervises the works of assistant engineer, supervises, typist and other workers is answerable on their part to the factory manager. DUTIES OF ASSISTANT ENGINEER (Civil): The assistant engineer (Civil)is responsible for the civil works of the entire factory. He looks the construction activities, if any, is responsible for repair works, patching works and overall maintenance of the factory buildings. He makes plans, schedules, etc for the construction and maintenance works and makes sure the buildings and premises and in accordance with the provisions of the act. DUTIES OF CHIEF CANE OFFICER: To target for cane cultivation in the cane command area of SSCSM * To issue cultivation orders at the due date to the members and cane growers of SSCSM DUTIES OF COME DEVELOPMENT OFFICER: * Supervise cane planting work. * Introduce new cane varieties to the cane assistant. * Advice others on the application of pesticides. * Check whether the members (subscription) share amount is received and deposited in the bank. * Convene meetings, supervise, issue circulars and verify cane weighment. CONSTITUENTS OF CANE JUICE: A) Water- 75 to 80 % b) Sucrose Ã¢â¬â 10 to 20 % c) Reducing sugar-0. to 3 % d) Organic matter other sugar Ã¢â¬â 0. 5 to 1% e) Inorganic compounds- 0. 2 to 0. 6 % f) Ash Ã¢â¬â 0. 3 to 0. 8% g) Total solids (Brick) Ã¢â¬â 12 to 23 % PLANT LAYOUT: There is sufficient area in the cane yard for unloading. Boilers are in straight line with mill house and preparatory devices. Power turbine is between mill and boilers. Juice weighing scale is located at the mill from where it is easy to know the quantity of juice entering the boiler house. DM plant is located to the boiler section. BAGGASE Baggase is the first by-product of cane sugar production.The fibrous residual matter left out after extraction of sugar cane juice is known as baggase. It contains about 48. 50% moisture, 48. 0% fibred and 2. 40% sugar and other minor constituents. It has been mainly used as fuel in boiler to raise steam. Nowadays it can be used for paper production. FILTER CAKE It is obtained from the cane juice, which is used as manure. In the process of clarification, the hot limed juice is delivered to large setting tanks. Horizontal compartments or tragus enable mud to slow down, and each having over flow take off clarified juice. The mudÃ¢â¬â¢s separating in the settling tanks is pumped to rotary filters.Here they are filtered under vacuum using some Powdered bagasse (bagacillo) as a filter aid. The PH of the mud to be filtered will be around 7. 5. the temperature of sludge is maintained around 60 C to enable effective filtration. The cake is continuously washed on the filter and some sugar is recovered here. The cake is rich in protein and waxes. MOLASSES Molasses is one of the important by-products; its production depends on the total quantity of cane crushed as well as varies from region. T he increases in the percentage of sucrose in molasses greatly affect the final quantity of sugar. molasses is the final effluent obtained in the preparation of sugar by repeated crysllization; it is the heavy viscous liquid from which no further sugar can be crystallized by the usual methods. WATER Commercial molasses have an average water content of 20%. The original end-products in the factory contain 12-17% water. The principal sugar present in the molasses is sucrose, glucose and fructose the later two making up the reducing sugars. The alkaline degradation of sucrose leads not only to glucose and fructose but also to psicose and other carbohydrates.Molasses sometimes contain another non-reducing sugar namely the trisacharide ketoses. QUALITY CONTROL DEPARTMENT: By the term quality control, we mean the process of control where the management tries to confirm the quality of the product in accordance with the predetermined standards and specification. It is a systematic control of those variables that affects the excellence ultimate products. OBJECTIVES OF QUALITY CONTROL; The following are the main objectives of quality control department: To assess the quality of the raw materials, semi-finished goods and finished products at various stages of production process.To see whether the product confirms to the pre-Determined standard and specifications and whether it satisfies the need of the customers. To issue the stores on proper authorizations and to proper persons following correct procedure and of course, within least possible time. WORK PERFORMED BY QUALITY CONTROL UNIT: * To see that the sugar properly granulated and is in the shape of cubes. * To see if the color of that sugar is white in color and if not return then for reprocessing. * The check whether the density of sugar cube is 650 microns. * The check the sweetness level of sugar by performing various chemical experiments.GODOWNS: Fro storing sugar and the other by-product separate godowns have be en arranged by the SSCSM. The godowns have been constructed and machines such as conveyor belts have been arranged so that sacks of sugar can be easily stacked and easily counted. Sugar godowns are always kept dark and no electric lines pass near it to avoid any outbreak of fire. The temperature and humidity levels are kept at optimum levels so as to store the sugar for long period. SSCSM there are two godowns maintains. This godowns capacity for 40000 tones (god own I is 30000 tones and god own II is 10000 tones)DUTIES OF GODOWN KEEPER: * The god own keeper is in charge of god own and he maintains all the details regarding the god own. * This work is continuous in nature. * He maintains records as to the incoming and outgoing stock of sugar and other by-product. SALES DEPARTMENT SALES DEPARTMENT STRUCTURE OF SALES DEPARTMENT Chief Administrative Officer Assistant Sales Manager Sales Ass Clerk Sales function is a very vital phase of the company. Actually, the major problem of today Ã¢â¬â¢s company is not that of production but is that of sale.With the immense competition at every step of marketing, the problem of sales has outstripped the problem of production. Sales department is one of the important departments in SSCSM. Staffing pattern of Sales Department: Sales in charge _ senior clerk Ã¢â¬â junior clerk _ At tender Sales process: Sugar: The government of gopalapuram initiates the sales process of the mill. The government grants release order to the mill according to the [emailÃ protected] 10% of manufactured white sugar is sold to Government societies and controlled rate and the rest 90% is allowed to be sold in the open market.The mill for such open market sale has appointed agent and he agent is Tamil Nadu Co-operative sugar federation Ltd. , Chennai. Rates levied by mill for sugar supplied to the government societies: Particulars| Amt,(Rs. )| Sale price (100kg. )| 1826. 54| Excise duty| 52. 00| Total | 1878. 54| Rates levied by the mill for sug ar sold to the open market through agent: Particulars| Amt. (Rs. )| Sale price (100 kg. )| 2865. 00| Excise duty| 85. 00| Total | 2950. 00| By- products Apart from selling white sugar, the mill is also engaged in selling the by- products, which are sold following rates.Sales activities regarding Molasses: Sales activities regarding Bagasse Sales activities regarding Filter- mud Sales activities regarding Molasses Molasses are the residues that are left over as concentrated cane juice is converted into sugar seed. Molasses are oil like residues and are disposed off by the mill in the open market. Sales Department is concerned with the sale of molasses and the method it adopts in disposing them is as follows: The Sales Department, at the end of each financial year places an advertisement in the newspapers inviting tenders from the interested and eligible persons and corporations.The last date for receiving tenders is fixed in the tenders and at the lapse of time, the tenders received till date are compared and the company quoting the highest rate is selected. The molasses are supplied to this company at the throughout the year. Normally, breweries and manufactures of alcohol are the purchasers of molasses and they supplied at the following rates: Particulars| Amt. (Rs. )| Sale price (100 kg. )| 1200. 00| Excise duty| 50. 00| Total| 1250. 00| Sales activities regarding Bagesse:Bagesse is the woody residue that is leftover as the juice from the cane is fully extracted. The Bagesse so extracted is largely used for generating power for the mill use. The sales Department dispose of the remaining Bagesse in the same manner as molasses. Tenders are invited alongside with molasses and are floated in the open market. Just like the sales process of molasses, the quotations is selected are successful contenders supplied Bagasse throughout the year. Normally, paper mills are the purchasers of Bagasse and the same is disposed off in the following rates Particulars| Amt. Rs. )| Sale price (100 kg. )| 600. 00| Excise duty| 50. 00| Total | 650. 00| Sales activities regarding Filter-mud Filter mud separated from centrifugal. This mud is used for agricultural purposes. Particulars| Amt. 9Rs. )| Sale price (100 kg. )| 23. 00| Excise duty| 0. 00| Total | 23. 00| Further, the Sales Department is in charge of disposing off scrapped machineries and tools which are sold at auction. Book maintained by Sales Department: * Sales Day Book * Sales Returns Book Sales Day Book: The mill in the sales day records all sales transaction.This register contains the details of the sales made by the mill. Sales Returns Book: This register contains the details of the sales returns made by the due to defective quality of material or damaged goods FINANCE DEPARTMENT FINANCE DEPARTMENT accounting is an ancient art, which was followed mainly to record transactions of the business to satisfy the requirements imposed by the fiduciary relationship between the business such as creditors , financial institution, etc. it is the skeleton part of every organization without which an organization is difficult to survive.However, the modern accounting is much more development and scientific where they use accounting principles for taking decisions and plans accordingly Duties of Accountants: * To control the activities of accounts department and ensure its smooth functioning. * To take responsibility of maintenance of accounts. * To fix the norms of expenditure and instruct the sub-ordinates to comply with them. * To prepare annual accounts and publish them. * To supply financial information to the concerned persons. Functions of Accounts Department: * Maintaining cashbook and bankbook. * Preparing debit and credit notes. Posting journals to ledger books. * Maintaining general ledger book. * Preparing the Trial Balance, profit and loss account and Balance sheet. Books maintained by the Accounts Department: Subsidiary books: Subsidiary books are prepared to record day to a ctivities of the mail. The subsidiary books include purchase books, sales books, purchase returns book, sales returns book, etc General Ledger: Journal entries are posted to the General Ledger books and in the SSCSM, the General Ledger books may be classified as follows: Capital ledger books: * Capital ledger book is a composite of the following books: * Shape capital book. General reserve book. * Sundry creditors. * Sundry debtors. * Fixed asset. Purchase ledger. Expense and other incomes ledger. Vouchers: Vouchers are the documentary evidence in support of the transactions in the books of accounts. Vouchers are receipt or document showing the payment of money. Accounts Departments of SSCSM prepares:1)Cash vouchers. 2)Bank vouchers. Cash vouchers: Cash vouchers are prepared for all the transactions involving the cash payment upto Rs. 500. Bank vouchers: Bank vouchers are documents made either through bank or for directly for the supporting of the mill.Journals: Journals are the pri me entries of transactions which help in the preparation of ledger accounts. In SSCSM, the journals book is a loose-left book and entries are entered in a paper and then filed. These entries are recorded whenever transactions occur. Depreciation Schedule: The SSCSM follows written down method of computing depreciation and recorded separately. Debit Note: If a part of the consignment is returned for certain reasons or the invoice is found to have been wrongly overcharged, a debit note is prepared and sent to the supplier.Credit note: If the invoice is understated as to the amount, a credit note is sent to the supplier effecting adjustment in accounts. Bank reconciliation statement: Sometimes it happens that passbook does not agree with the cashbook maintained by the accounts department. To overcome this difference, a bank reconciliation statement is prepared by the account department. I. Trial balance Trial balance is the summarized statement showing the debit and credit balance of t he ledger account and states the accuracy of the accounting process by balancing both sides.II. Trading and profit & loss account: Trading and profit & loss is a statement showing the expenses and incomes relating to the production and administration activities of the mill. III. Balance sheet: Financial position of the mill is ascertained in the balance sheet which is a composite of assets and liabilities. PERSONNEL DEPARTMENT: Personnel department is the most important department in any organization, which deals with most important factor that factor. This department is primarily concerned with human relationship with the company.The personnel function is concerned procurement, development, compensation, , maintenance, records, research and audit of the personnel of an organization for the contributing towards the accomplishment of the organizationÃ¢â¬â¢s major goals or objectives of the organizations. HUMAN RESOURCE DEPARTMENT HUMAN RESOURCES DEPARTMENT INTRODUCTION: Department is the most important wining in the organization, planning, developing and co-coordinating the human resource committees department. HR is working under the direct control of the factory manger.The HR department is one of the important departments, which looks the whole department in the organization. The hr department in SSCSM is full control over the safety, welfare, security, administration in the organization. HUMAN RESOURCE DEVELOPMENT: * To determine in company promotion. * To develop the full potential of employees and the departments. * To facilities selection and appointment. * To help the management for developing and training programs. * To help to identify the worthy people. * To support wage and salary administration. FUNCTION OF HRD: The main function of this department is to control allocate and co-ordinate the employees. Recruitment of staff, workers, etc. , in co-ordination with the department heads. Maintains of proper personnel records and files for staffs and fol low up of the matters concerned with the increments, promotion, allowances, leave etc. * To maintain proper liaison with the accounts department regarding payment of wages etc. , by giving proper information regarding increase of wages and other claims etc. Working hours are strictly maintained by way of punching system with fully computerized mechanism. ADMINISTRATIVE SETUP OF HRD:The Human Resource Department in SSCSM works very effectively to obtain the objectives of the company, in a sugar factory, Human force is the main machine used to produce the sugar, therefore maintaining good relationship among the person is essential, this is possible and effective through the proper functioning of Human Resource Department. SPECIAL OFFICER DEPUTY MANAGER STAFF TIME OFFICE RECRUITMENT: To process of filling the various positions in an organization by selecting suitable and qualified person are called as recruitment, In Subramanian Siva co-operative sugar mills ltd recruitment is done in two ways.Application are called for through advertisement in newspapers, The details of the position, scale of pay, qualification needed, experience required and other details are also published, Subramanian Siva co-operative sugar mills ltd is followed the principle Hire Ship employment, through the voluntary retirement scheme (VRS) any employee can get retirement and provide an opportunity for his son or son-in-law to get a job in the organization. SELECTION: The selection interview is the formalities arranged to select highly intellectual genetic and creative staff to the company, the skills are tested appointment.After receiving the application from candidates for the vacancies, they will be called for selection, they selection is two types. WORKING HOURS: Subramanian Siva co-operative sugar mills ltd works continuously for 7 days in a week and are rightly supported by the employees, the time schedule is strictly followed and maintained, The employees can take 5 minutes as late, salary will be reduced according to the standing order, Monthly one hour permission is allowed by the company. PAYMENT OF WAGES: As per payment of wages act 1936. pesonnel department is sole responsible for the payment of wages.Every month of 1st day the employees are allowed to get wages. There is no delay in payment. Following are the deductions made from wages. * Recovery of loan * Loss of pay for absent * Standard deduction * Co-operative society bill * Insurance CONTRACT LABOUORS: * Security * Sugar loading * Sugar unloading * Stores materials loading and unloading * Civil works * Garden maintenance There are 3 Shift timing is as follows; 1st Shift Ã¢â¬â 6am to 2pm Ã¢â¬â 278workers 2nd Shift Ã¢â¬â 2pm to 10pm Ã¢â¬â 262workers 3rd Shift Ã¢â¬â 10pm to 6am Ã¢â¬â 250workers GENERAL SHIFT:Workers Ã¢â¬â 8. 30am to 5. 00pm Staff Ã¢â¬â 9. 00am to 5. 00pm Lunch Time Ã¢â¬â 1. 00pm to 1. 30pm General shift is engaged with 196 employees, totally there are 380 em ployees including officers. Manufacturing Ã¢â¬â 101workers and officials Engineering Ã¢â¬â 147workers and officials Cane Ã¢â¬â 74workers and officials Administration Ã¢â¬â 58workers and officials The company strictly follows the attendance for the employees. The exemption and permission are granted only for 5 minutes.After the time lag of 5minutes, the employee is marked as Ã¢â¬ËLateÃ¢â¬â¢. If the employee is late by 10minutes of his shift time the employee is concerned as Ã¢â¬ËAbsentÃ¢â¬â¢. In SSCSM, computers are used to maintain the attendance of the employee. Each employee is allotted with a card namely Ã¢â¬Å"Punched cardÃ¢â¬ . On the arrival, the employee inserts the card into the card-reader of the computer. The computer registered his name and marked the attendance automatically into its memory. The person in the time office checks this entry and everyone is having a Ã¢â¬Å"code wordÃ¢â¬ . TYPES OF THE WORKERS: * Permanent workers-187 * Seasonal worke r-170employees Non-seasonal worker/regular workers-102employees * Trainees-2 * Government Apprentices-1 * Casual workers-10 LEAVE: * Routine leave * Sick leave * Privilege leave * Casual leave * Holidays * Gratuity Routine leave: Seventh day of every week is provided as routine leave for all the staff and is considered as a holiday. Sick leave: The sick leave is allowed for 7 days to the workers during their sick periods. But 30 days credit is allowed for each employee and they should submit a doctorÃ¢â¬â¢s certificate. Privilege leave: Those workers who have worked for more than one year are eligible to enjoy the privilege leave.Staffs and workers are eligible for 19 days. The workers can keep unto 30 days as credit and staffs unto 42 days as credit in their account and any leave more than 42 days is considered as absent. The workers have to work 20 days to reduce one day in his privilege leave account. Casual leave: Each worker is allowed 10 days as casual leave without any cons ideration. Holidays: Subramanian Siva co-operative sugar mills ltd allowed holidays for 9days, which includes 4 nationals holidays. Any employee is working on these days is eligible to get double wages. EMPLOYEES PROVIDENT FUND: All employees are eligible for provident fund contribution. 2%empolyeeÃ¢â¬â¢s contribution and 12% employerÃ¢â¬â¢s contribution. After completion of 7years the employees can apply for loan. Ex: Medical expenses, childrenÃ¢â¬â¢s marriage, construction of house etc. The following forms are used in SSCSM: Form 2 Ã¢â¬â nomination Form 12 notify net balance Form 3A yearly account Form10C scheme certificate Form10D pension Form 13 TRANSFER OF PF/EPF A/C Form 19 claiming of PF PENSION: Pension fund was introduced since 1995.The employees are allowed to get 8. 33% as pension. The employees are eligible for pension, if he is service after the age of 58 of workmen compensation Act. This fund is called employees deposits. Linked insurance (EDLI), after is all owed up to maximum Rs. 62. 500 at the time of his death. BONUS: Bonus is given to all employees according to the provisions of payment of bonus Act. The company provides 20. 7% as bonus SAFETY: The management takes various steps to ensure safety for the employees. All the regulations as per the factories Act, the welfare for the employees are strictly followed. MEDICAL FACILTIES:The employees are provided with the free medical service in the factory. There is a doctorÃ¢â¬â¢s available in the campus for 3 hours in a day and a staff nurse for all 24 hours. UNIFORMS: The workers are provided with sales of new uniforms every year. The color of the uniforms employees. The company also provides shoes, gloves and jackets to specific workers in the plant. CANTEEN: Canteen is run by the management. It provides food and tea at a subsidized rate. The company provides tea without cost. It is supplied on the spot in morning and evening at 11Ã¢â¬â¢o clock respectively. The company provides te a and biscuits to the workers who in night shift.COMMUNICAION: The communication procedure followed is very efficient. The message is conveyed with the help of circulars and notices to the employees and the oral communication system is followed. Intercom facilities are available for works. Public telephone is provided for the workers can be used by paying for the same. CIVIL SECTION: The civil section department concentrates on all civil works which is necessary both inside and outside the factory. It maintains the following things. * DriversÃ¢â¬â¢ rest room * Cane growers rest room * Water supply * Quarters * Employers rest room and * Road maintenance PROBLEMS AND ISSUSESProblems and issues Internship training is one of the important part in MBA, internship training gives lot of benefits to the students; they are getting the practical knowledge in all aspects. While studying theoretically they donÃ¢â¬â¢t know the actual accurate meaning of a topic, but internship training givin g that. At the same time some problems also happened during the internship training, most of the industries donÃ¢â¬â¢t allow the students for the internship training, because they donÃ¢â¬â¢t like to publish their company matters in to the external factors and also they donÃ¢â¬â¢t like to disturb their employees work.There are several problems during the internship training that are classified in to: Problem faced by student I met a lot of problems during the internship training program; the company didnÃ¢â¬â¢t allow me for do my training. After five days from the starting stage only got permission that too by the recommendation. They told me a lot of instructions at first i. e, they donÃ¢â¬â¢t to give the exact financial information and they didnÃ¢â¬â¢t allow to take a photos of the machinery they gave me the booklet of the machinery, from which I got some ideas about production process.I was permitted 3 days a week for visiting the machinery that too in the early mornin g or in the after noon section. Because that time only the machinery in the shutdown stage During the working progress they donÃ¢â¬â¢t allow me inside the production plant, they feel that it is not safe for me, but if they have allowed me it will be little bit helpful for me to understand the production rather than now. Inside the production plant there are large number of glass powder dusts in the floors and walls, which made some defects in my skin. problem faced by the Organization: Last year all the employees strike at four times. For the reason of they want to salary for their qualification and their level based. * Government announced your requested is going on but till now this problem not solved. FINDING AND SUGGESTION FINDING AND SUGGESTION This Coop. Sugar Mills records shows that gradual improvements and depressions continued successively. Because of some factors like government policies in setting minimum support price for sugarcane, levy for sugar trade, less quality sugarcane, monsoon failure and other factors.In financial aspect, level of debt is high when compared to their equityÃ¢â¬â¢s position. So, this is riskier for this sugar mill. My suggestion for this sugar mill is try to get stimulus package from Government. This Government undertaking co-operative sugar millÃ¢â¬â¢s main objective is to provide service not for profit. So in this type of situation, this mill must require some financial help from our Government to continue this type of services. Also by implementing Co-Generation, Distillery and Ethanol Projects, the Mill relieve from the clutches of financial burden and survive in the coming years.The production machinery is all has heavy damage so its need for change new one its will be increase the output level and produce more quality product. A government takes the action means easily solve problem and avoid stick getting higher production. The standard norm for the current ratio is 2:1. from the study it is inferred that the current ratio of the firm is almost satisfying the standard norm and from the financial position itself we can find that the companyÃ¢â¬â¢s financial position is sufficient.From the study it is inferred that the quick ratio of the company is fluctuating over the years The study period which is also showing a fluctuating trend, decline in the cash ratio is because of payment of credit and unavailability of cash in hand. The inventory turnover ratio is indicates favorable over the year The debtors turnover ratio increasing and decreasing the every years The fixed assets of the company from 2006-2007 to 2010-2011 is fluctuating. The FATR ratio is also indicating a fluctuating tendency.In an decreasing trend of fixed assets. The forecasted value of working capital shows increasing value of a deficiency of working capital. Due to increase in sale The forecasted value of sales shows an increasing trend. The forecasted value of profit shows an increasing trend. The forecasted value of cu rrent asset shows an increasing trend. SUGGESTIONS Current year net profit ratio better than 2007-2008 because of positive results The current ratio in 2007-2008 Cash ratio increase the every year, so able to spend the office expenses.Inventory holding period increase the current year. The debtors of the company is increasing over the years, company should adopt a competent credit policy to attract the customers. Increasing debtors is a solution to overcome the liquidity problem. The amount of working capital of the company is increasing the last four years. So the company should increase the current assets by increasing its cash and bank balance. The company can reduce the cost of production and try to improve its profitability. CONCLUSION CONCLUSION OF THE TRAINING:The co-operative sugar mills Ltd is a government undertaken mill functioning under the control of administrator and other officers. From the viewpoint of office management, the mill is following standard systems and pro cedures and with qualified and experienced staff, is functioning satisfactorily. The mill plays a vital role in uplifting the economy of the rural areas and provides employment opportunities in employing persons in cane fields and in the factory as well. It contributes substantially to the total sugar production and its endeavor to manufacture exportable quality of sugar is noteworthy effort.Thus, the Siva Subramanian co-operative sugar mills Ltd is a boon to the developing economy mohanur and places of Tamilnadu as well. So the company can go in the same direction and take necessary steps to improve the sale. It is high time for co-operative sugar mills to formulate certain policies to keep a well monitored its sale in the competitive market for better profitability, reliability, consistency. If all the policies will adopt by a company in a proper way and to utilize the resources effectively then it will sure that the company will reach its high profit.