Tuesday, September 15, 2020

Write My Essay For Me ✍ Online Essay Help From Pro Writers

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Write My Essay For Me ✍ Online Essay Help From Pro Writers

Write My Essay For Me ✍ Online Essay Help From Pro Writers Make your order proper now and rest assured that we are going to allow you to write a perfect essay. EduBirdie works with all citation types utilized in American faculties and universities. There are 4 standard ones, corresponding to MLA, APA, Chicago, and Harvard. We are at all times here that will help you with this sort of tutorial work. This is such an thrilling sort of paper where you could have applied as a lot creativity and evaluating skills as possible. If you don’t have time for it, we understand and may help you. This sort of academic paper is somewhat challenging as a result of you will have to make plenty of analysis and evaluation. All you have to do is write to us saying, “Write my essay for me” and you can consider the work done. If you’re in the same boat and are asking, “who can I pay to write down my essay? Therefore, using our service is the best resolution for a student in high school, school or university. We can help you to cope with probably the most complicated type of labor for essentially the most cheap and reasonably priced value. No extra sleepless nights in agony to generate the text the topic of which you hate or aren't interested in at all. Sadly, it is usually the students who can benefit most from greater schooling who additionally wrestle the most. The unhappy reality is that low-income students are considerably less more likely to graduate from faculty than their wealthier counterparts. I hope you got how helpful it is to make use of our service. We offer you to use our service for the worth, which is beneath the market average. Besides, we will even offer you a reduction if you use our service for the first time or are a loyal buyer. Moreover, you can pay us with a variety of cost methods like MasterCard, PayPal, VISA, and more. So it’s easy and absolutely comfy to cooperate with us. When we deliver essays, we ensure they’re up to the mark and most significantly, one hundred% authentic. So, the answer to your query is yes, we can write you an essay quick and never any essay, a properly-written one. If you say, “write my essay in 1,2,3 or 6 hours”, we will get it accomplished. Whether you want it tonight or tomorrow, all you should do is inform us and we'll work diligently to get your essay delivered to you right on time. If you must submit an essay and write to you saying, “write my essay please” in the morning, you can be sure to obtain it within the agreed deadline, whether it’s inside a day or two. So, if you say, “I’m paying people to write down my essay, will it be original? ”, you possibly can rest assured that with Writers Per Hour, authentic is the only possibility. We value the trust you instill in us and although we provide final minute essay assist, it’s never at the price of quality. Plagiarism has severe consequences and we at Writers Per Hour absolutely understand that. Our relationship with you doesn't finish with an essay submission. A lot of analysis from credible and reliable sources is required right here, however we can make your day by scripting this paper for you. A lot of scrutinized work is required to put in writing a lab report. What’s even more discouraging is that intelligence and achievement don’t seem to help. A poor pupil with excessive SAT scores is less more likely to finish faculty than a student with decrease scores who happens to be in a higher income bracket. Apart from all the advantages, we all the time ship your paper on time. So your deadline will all the time be met appropriately. Moreover, you should have some time to check and evaluate the paper whether the instructions have been followed. We know that it is inconceivable to be an skilled in a variety of disciplines directly. Therefore, we respect your decision to delegate part of your scholar’s routine to us. We promise we'll deliver a excessive-high quality paper in the shortest time as a result of we would like every of our prospects to have further time to review the paper. We promise you'll obtain solely the very best scores and you may examine it studying a mass of positive comments of our joyful clients.

Friday, September 11, 2020

Essay Writer

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Wednesday, September 2, 2020

Essay Writing Technique

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Friday, August 28, 2020

Writing Essays

Writing Essays Whenever the human resource ministry decides a curriculum, they do proper analysis and frame the syllabus accordingly. For example, psychology taught to high school college students will be totally different from these taught at the graduate degree and the postgraduate level. In these fashionable occasions, different mode of cost should be offered by the corporate with totally different fee options. Before making the cost an insight of the refund and cancellation phrases have to be famous. If there's transaction failure the complaint must be resolved effectively and rapidly. A clear understanding have to be there regarding information policies which covers the privateness upkeep and fraud prevention. Failing to secure proper employment by way of place and high quality forces him to change his life-style and different choices. This quantities to high-stress ranges, which is another issue affecting their way of life. This imbalance of stress also quantities to poor efficiency at every stage of life and impacts the day by day functioning of the particular person because here, then the stress starts to manage them. No one besides the original author, the modifying staff, and the patron can see the doc and obtain it for future use. At occasions, the scholar could also be hardly succesful financially of surviving. In these circumstances, they aren't in a position to afford the required quantity of buy of reference books or journals a bit expensive and usually are not easily out there on the internet. As there is a lack of expertise and other mentioned components results in a lack of interest to complete the project, and in the event that they safe low grades, their prospects are profoundly affected. It is essential to go through the samples written beforehand on the same subject so as to get an idea relating to the agency’s work. It is also advisable to take down samples of previous work of multiple writers in order to resolve one of the best one appropriate on your work. There are some major players within the industry at current who had been able to crack the understanding relating to the needs of the students in an ideal manner. They have been acknowledged nicely by the students throughout and are persevering with to mark their edge in coming future by way of their high-notch providers. It is human tendency to take each minute element into consideration before making any decision. The definition of plagiarism differs from establishments and universities, there are some common options. The word plagiarism itself is defined primarily because the situation the place you steal anybody’s work with out giving them credit by way of references and bibliography. Academic work could be primarily outlined because the analysis work about any topic, no matter its format. This is the most crucial side which decides what a paper ought to embody. By the time period related, we mean that the paper should be according to the scholar's academic stage. If relevance isn't maintained, then it makes no sense as a postgraduate level paper can't be at par with the set syllabi of a high school degree. If a scholar or the client wants to share his or her concepts and matters, they should be heard, and the points given by them should undoubtedly be included. This can be necessary when the students give feedback as a result of if it isn't considered, it could be incorrect. This is crucial point to be considered whereas selecting an company for your work. You would have a number of queries and ideas to be dealt with whereas the essay writing course of is going on. The response ought to be fast and the duty of the work should be taken by the supplier without any excuses. 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Referencing is a time-consuming process and somewhat misapprehension at the end can imbalance your grades at a really excessive extent. So, you should not solely verify the quality of the but additionally the content. corresponding to bachelor, and management degrees is predicated on these grades, however in addition they matter in the high quality of the organization, where you get a job after completion of your schooling. By engaging in suggestions mechanisms, a sense of belief is built between the company and the customer. The firm is considered to be clear and customer-centric. A joyful customer is the easiest way to advertise the company, which ends up in goodwill enhancement and more market penetration. This helps the client as they get aggressive costs, and the company could make extra revenue. The quality of content offered by the web site â€" Although the looks of the web site could also be enticing, but in some cases, the content could not match the standard required by the consumer.

Wednesday, August 26, 2020

Strategies For Essay Writing

Strategies For Essay Writing If you're given the subject, you should think about the kind of paper that you want to produce. Should it's a basic overview of the topic or a selected evaluation? If you haven't been assigned a topic, you have slightly more work to do. Have a have a look at samples of our writers' work as proof of their experience and dedication. The format is typically included within the necessities offered by the professor. The buyer provides this info for the author to make sure correct formatting. Draw more lines off these major ideas and embrace any thoughts you may have on these ideas. If you like to create an overview, write your matter at the prime of the page. From there, begin to list your major concepts, leaving area beneath each. Make positive that sentence move is clean and add phrases to assist join ideas or ideas. Check your essay for grammar and spelling mistakes. The physique of your essay argues, explains or describes your topic. Each main concept that you wrote in your diagram or define will become a separate part within the physique of your essay. Each body paragraph may have the identical primary structure. Begin by writing considered one of your major ideas because the introductory sentence. Next, write every of your supporting ideas in sentence format, but depart three or four lines in between every level to return back and give detailed examples to again up your place. Fill in these areas with relative data that will assist hyperlink smaller ideas collectively.5. In order to write down a profitable essay, you have to organize your ideas. By taking what’s already in your head and putting it to paper, you are able to see connections and hyperlinks between ideas more clearly. This structure serves as a basis on your paper. Use either an overview or a diagram to jot down your ideas and organize them. However, this chance also offers you the advantage to choose a topic that is attention-grabbing or relevant to you. Once you have determined the aim, you'll need to do some research on matters that you find intriguing. If your objective is to educate, select a topic that you have already studied. If your aim is to influence, select a subject that you are passionate about. Whatever the mission of the essay, just remember to are thinking about your topic. Review the instructions for your essay, if relevant. Many academics and scholarship varieties follow different formats, and you have to double verify instructions to ensure that your essay is within the desired format. Reread your paper and check to see if it makes sense. In this space, make certain to list other smaller ideas that relate to each primary idea. Doing it will permit you to see connections and can allow you to to write a extra organized essay.3. You could have your matter assigned, or you could be given free reign to write as regards to your choice. Different schools and universities use completely different formats, so it’s essential to check this guideline in project files. It’s not unusual that a really well-written essay receives a low grade due to the dearth of correct formatting. That’s why each project needs to respect these rules of educational formatting. Third, a high topic complexity also can imply the need to conduct thorough analysis. This way, the author ensures that the final version of the paper meets all requirements set forth by the teacher or professor. To create a diagram, write your matter in the middle of your page. Draw three to 5 traces branching off from this matter and write down your primary ideas on the ends of those strains.

Strategies For Essay Writing

Strategies For Essay Writing If you're given the subject, you should think about the kind of paper that you want to produce. Should it's a basic overview of the topic or a selected evaluation? If you haven't been assigned a topic, you have slightly more work to do. Have a have a look at samples of our writers' work as proof of their experience and dedication. The format is typically included within the necessities offered by the professor. The buyer provides this info for the author to make sure correct formatting. Draw more lines off these major ideas and embrace any thoughts you may have on these ideas. If you like to create an overview, write your matter at the prime of the page. From there, begin to list your major concepts, leaving area beneath each. Make positive that sentence move is clean and add phrases to assist join ideas or ideas. Check your essay for grammar and spelling mistakes. The physique of your essay argues, explains or describes your topic. Each main concept that you wrote in your diagram or define will become a separate part within the physique of your essay. Each body paragraph may have the identical primary structure. Begin by writing considered one of your major ideas because the introductory sentence. Next, write every of your supporting ideas in sentence format, but depart three or four lines in between every level to return back and give detailed examples to again up your place. Fill in these areas with relative data that will assist hyperlink smaller ideas collectively.5. In order to write down a profitable essay, you have to organize your ideas. By taking what’s already in your head and putting it to paper, you are able to see connections and hyperlinks between ideas more clearly. This structure serves as a basis on your paper. Use either an overview or a diagram to jot down your ideas and organize them. However, this chance also offers you the advantage to choose a topic that is attention-grabbing or relevant to you. Once you have determined the aim, you'll need to do some research on matters that you find intriguing. If your objective is to educate, select a topic that you have already studied. If your aim is to influence, select a subject that you are passionate about. Whatever the mission of the essay, just remember to are thinking about your topic. Review the instructions for your essay, if relevant. Many academics and scholarship varieties follow different formats, and you have to double verify instructions to ensure that your essay is within the desired format. Reread your paper and check to see if it makes sense. In this space, make certain to list other smaller ideas that relate to each primary idea. Doing it will permit you to see connections and can allow you to to write a extra organized essay.3. You could have your matter assigned, or you could be given free reign to write as regards to your choice. Different schools and universities use completely different formats, so it’s essential to check this guideline in project files. It’s not unusual that a really well-written essay receives a low grade due to the dearth of correct formatting. That’s why each project needs to respect these rules of educational formatting. Third, a high topic complexity also can imply the need to conduct thorough analysis. This way, the author ensures that the final version of the paper meets all requirements set forth by the teacher or professor. To create a diagram, write your matter in the middle of your page. Draw three to 5 traces branching off from this matter and write down your primary ideas on the ends of those strains.

Strategies For Essay Writing

Strategies For Essay Writing If you're given the subject, you should think about the kind of paper that you want to produce. Should it's a basic overview of the topic or a selected evaluation? If you haven't been assigned a topic, you have slightly more work to do. Have a have a look at samples of our writers' work as proof of their experience and dedication. The format is typically included within the necessities offered by the professor. The buyer provides this info for the author to make sure correct formatting. Draw more lines off these major ideas and embrace any thoughts you may have on these ideas. If you like to create an overview, write your matter at the prime of the page. From there, begin to list your major concepts, leaving area beneath each. Make positive that sentence move is clean and add phrases to assist join ideas or ideas. Check your essay for grammar and spelling mistakes. The physique of your essay argues, explains or describes your topic. Each main concept that you wrote in your diagram or define will become a separate part within the physique of your essay. Each body paragraph may have the identical primary structure. Begin by writing considered one of your major ideas because the introductory sentence. Next, write every of your supporting ideas in sentence format, but depart three or four lines in between every level to return back and give detailed examples to again up your place. Fill in these areas with relative data that will assist hyperlink smaller ideas collectively.5. In order to write down a profitable essay, you have to organize your ideas. By taking what’s already in your head and putting it to paper, you are able to see connections and hyperlinks between ideas more clearly. This structure serves as a basis on your paper. Use either an overview or a diagram to jot down your ideas and organize them. However, this chance also offers you the advantage to choose a topic that is attention-grabbing or relevant to you. Once you have determined the aim, you'll need to do some research on matters that you find intriguing. If your objective is to educate, select a topic that you have already studied. If your aim is to influence, select a subject that you are passionate about. Whatever the mission of the essay, just remember to are thinking about your topic. Review the instructions for your essay, if relevant. Many academics and scholarship varieties follow different formats, and you have to double verify instructions to ensure that your essay is within the desired format. Reread your paper and check to see if it makes sense. In this space, make certain to list other smaller ideas that relate to each primary idea. Doing it will permit you to see connections and can allow you to to write a extra organized essay.3. You could have your matter assigned, or you could be given free reign to write as regards to your choice. Different schools and universities use completely different formats, so it’s essential to check this guideline in project files. It’s not unusual that a really well-written essay receives a low grade due to the dearth of correct formatting. That’s why each project needs to respect these rules of educational formatting. Third, a high topic complexity also can imply the need to conduct thorough analysis. This way, the author ensures that the final version of the paper meets all requirements set forth by the teacher or professor. To create a diagram, write your matter in the middle of your page. Draw three to 5 traces branching off from this matter and write down your primary ideas on the ends of those strains.

Strategies For Essay Writing

Strategies For Essay Writing If you're given the subject, you should think about the kind of paper that you want to produce. Should it's a basic overview of the topic or a selected evaluation? If you haven't been assigned a topic, you have slightly more work to do. Have a have a look at samples of our writers' work as proof of their experience and dedication. The format is typically included within the necessities offered by the professor. The buyer provides this info for the author to make sure correct formatting. Draw more lines off these major ideas and embrace any thoughts you may have on these ideas. If you like to create an overview, write your matter at the prime of the page. From there, begin to list your major concepts, leaving area beneath each. Make positive that sentence move is clean and add phrases to assist join ideas or ideas. Check your essay for grammar and spelling mistakes. The physique of your essay argues, explains or describes your topic. Each main concept that you wrote in your diagram or define will become a separate part within the physique of your essay. Each body paragraph may have the identical primary structure. Begin by writing considered one of your major ideas because the introductory sentence. Next, write every of your supporting ideas in sentence format, but depart three or four lines in between every level to return back and give detailed examples to again up your place. Fill in these areas with relative data that will assist hyperlink smaller ideas collectively.5. In order to write down a profitable essay, you have to organize your ideas. By taking what’s already in your head and putting it to paper, you are able to see connections and hyperlinks between ideas more clearly. This structure serves as a basis on your paper. Use either an overview or a diagram to jot down your ideas and organize them. However, this chance also offers you the advantage to choose a topic that is attention-grabbing or relevant to you. Once you have determined the aim, you'll need to do some research on matters that you find intriguing. If your objective is to educate, select a topic that you have already studied. If your aim is to influence, select a subject that you are passionate about. Whatever the mission of the essay, just remember to are thinking about your topic. Review the instructions for your essay, if relevant. Many academics and scholarship varieties follow different formats, and you have to double verify instructions to ensure that your essay is within the desired format. Reread your paper and check to see if it makes sense. In this space, make certain to list other smaller ideas that relate to each primary idea. Doing it will permit you to see connections and can allow you to to write a extra organized essay.3. You could have your matter assigned, or you could be given free reign to write as regards to your choice. Different schools and universities use completely different formats, so it’s essential to check this guideline in project files. It’s not unusual that a really well-written essay receives a low grade due to the dearth of correct formatting. That’s why each project needs to respect these rules of educational formatting. Third, a high topic complexity also can imply the need to conduct thorough analysis. This way, the author ensures that the final version of the paper meets all requirements set forth by the teacher or professor. To create a diagram, write your matter in the middle of your page. Draw three to 5 traces branching off from this matter and write down your primary ideas on the ends of those strains.

Wednesday, May 27, 2020

15 Fun Holiday Season Activities to Enjoy with Your Kids

Whether your kids are home from college or simply off from high school, the holiday season is a great time to spend some time together. But that doesnt mean you have to sit around the house doing nothing in particular! Instead of letting the time simply pass you by, consider making it a worthwhile adventure by taking advantage of one of these 15 holiday season activities you can do with your children.1. Take a (Fun) ClassI know. Part of the point of a break from school is to get away from classes, but there are so many more options than those traditionally found in academia. Why not trying something new together!Think outside the box and try something truly unique, like the following:Glass BlowingIndoor SkydivingCandy MakingParkourImprov ComedyThe best part is that you can find a Groupon for many of these activities, saving you tons of money.New experiences almost always create great memories, so why not go outside your comfort zone and give something unexpected a try?2. Form Your Ow n Book ClubIt isnt uncommon for students to have reading assignments over the holidays. So why not help them through it by starting your own mini book club. Grab an extra copy of whichever classic is on the reading list and explore it together. Add some hot chocolate and snacks, and you may be able to turn a mandatory assignment into something more.3. Support a CauseThe holiday season is traditionally a time of giving. That means volunteering may be an ideal option. If you can find opportunities that directly connected to your childs major or future career, then they can also gain valuable experience while helping out those in need.4. Movie MarathonThere are numerous great movie series out in the world as well as a range of holiday movies that are perfect for the season. Consider setting up a movie night and watching some of your favorites.You can have even more fun by choosing a meal or snacks to go with the theme of the movie. Make fudge for A Christmas Story or mix up some butter beer and sit down for a few installments of Harry Potter (heres a packagewith every single movie!)5. Game NightWhens the last time you played a game with your high school or college aged kids? If you cant remember, then consider picking an old favorite and having a game night.We listed a few awesome family games in our last article, Shopping for a student? Heres what to buy, so dont forget to check that one out! Many are under $10 yet provide endless hours of fun for the family.6. A Taste of Something NewIs there a particular cuisine you have never tried that is available near your town? Then take a culinary adventure and give new foods a try. It can be fun to experiment with a selection of dishes and give everyone a chance to sample each others selections. You may find new favorites or at least know what not to buy next time.Another idea could be to make some homemade pizzas. Grab your crazy ingredients and may the best pizza-maker win!7. Did Someone Say Karaoke?While the availabi lity of karaoke may depend on the age of your child, it can be a fun way to cut loose and have some fun. Gather the family together, make a pact to be kind in your reviews, and then grab the mic and go for it. Whether you have Friends in Low Places or cant live without your Poker Face, it will certainly be a night to remember.8. Go Find Some LaughsComedy clubs and shows can be a great break from the stresses of school (and work or home). See if there are any shows in your area, and give the local talent a try.9. Hit the ArcadeWhile arcades arent as plentiful as they once were, they are still around. And it can be fun to dedicate a few dollars to some skeeball and air hockey. You can even add a competitive edge and see who can get the most prize tickets. Or work together to get a reward the whole family can enjoy together (giant gummy worms, anyone?).10. Christmas Shopping Scavenger HuntSince you may not be finished Christmas shopping, a trip to a retailer or two may be on the docket . While shopping together can be fun in its own right, you can up the ante by developing a scavenger hunt while you are out and about.Take a look online for a scavenger hunt list, then have your smartphones at the ready. Once you find an item on the list, snap a picture and move on. The first person to find all of the items can win a prize, like picking the restaurant for dinner or choosing the next movie.11. Visit a Zoo, Aquarium, or MuseumZoos, aquariums, and museums can be fun trips any time of year, even when you are an adult (or approaching adulthood). If you live in a colder climate, then an aquarium or museum trip may be more comfortable, but some zoos put on special events during the holidays to attract more visitors. Either way, it is a great way to spend some time without the pressure of moving quickly.12. Try BowlingMost people dont make regular visits to bowling alleys unless they are in a league, but this is a great indoor activity that can be lots of fun even if no one has any talent for the game. Grab some nachos or burgers from the snack bar, and give it your best shot.13. Go Sledding or Ice SkatingIf your area is blessed with snow this time of year, grab some sleds or toboggans and hit the slopes. Sledding is something that can be fun at any age. You can also go ice skating at a local rink if one is nearby. Just make sure to have some warm food and beverages ready for when you are done (something made in a slow cooker is often an excellent choice).14. Find Craft and Holiday FairsCraft and holiday fairs are common this time of year and can give you access to some unique goods you cant find anywhere else. Even if all you do is wander by the vendors oohing and ahhing, it can be a fun way to spend a few hours.15. Decorate the TreeYes, this isnt far outside of the box, but it is a classic for a reason. Pulling out the old ornaments and talking while you hang the lights can be a great bonding experience. Besides, you were going to decorate the tree anyway. Why not do it together?There you have it! 15 holiday season activities to enjoy with the family. Pick one, pick them all! Either way, you will have a fantastic holiday break with your children when making the most of your time together. And if you stop to have some fun, it might make getting a jump on college scholarships feel less cumbersome.If you want a hand finding great scholarship opportunities for your high school or college student, join our free webinar. Its perfect timing to get started over the holidays!Not done shopping for the holidays? Check out this quick list of gifts for your student, or any family member for that matter. From games to necessities, we covered all the bases!

Wednesday, May 6, 2020

Rejecting Gender Roles In Sophocless Antigone - 1262 Words

Rejecting Gender Roles in Antigone Human nature dictates that conformity is a safer choice than expressing individuality. When placed in a situation where one must either remain silent or speak their mind and face severe consequences, there is much less risk in taking the first option. Sophocles, an Athenian tragedian from the fifth century BC, confronted this theme throughout one of his most popular works: Antigone. In the play, the title character must decide if she should honor her brother and die, rather than saying nothing and leaving his dead body unburied outside the city walls. In the present day, most Americans don’t experience such extreme circumstances, but this battle between conformity and individuality directly reflects the†¦show more content†¦Women rarely received inheritances or owned property themselves (â€Å"Greek Attitudes†). Homeric women, like Penelope from The Odyssey, and Andromache from The Iliad, exemplify the expectations of wives at this time. While their main role was to produce and raise heirs, they also wove clothing and watched over their servants (Fantham 33). In the absence of Penelope’s husband, Odysseus, her main objective is protecting the house and her name by rejecting suitors who, thinking Odysseus has died in battle, try to marry her (Fantham 33). Penelope’s role in the household is similar to the role of women in Greece around the time in which Antigone takes place. Ismene, while loyal to her sister, still conforms to the expectation that she must abide by the laws and comply with the ones who have the power. Compared to Ismene, Antigone is a complete individualist. Her devotion to her religion and ultimately, her own morals, is what drives her to break the law without shame. After Ismene chooses not to help Antigone bury Polynices, Antigone replies, â€Å"I’ll bury him myself. And even if I die in the act, that death will be a glory† (Sophocles 85-86). Antigone’s behavior directly contradicts t he role of women at the time, as most kept to their role as a wife and mother, rarely leaving the house or challenging male authority (â€Å"Women in Greece†). Similar to how Ismene conforms to the female gender roles of Ancient Greece, Creon conforms to every quality of the ideal

Tuesday, May 5, 2020

Impact of the New Lease Standard-Free-Samples-Myassignmenthelp.com

Question: Demonstrate the Impact of the new lease standard on the Financial reporting of both lessee and lessors. Answer: Introduction: The report is prepared for demonstrating the impact of the new lease standard on the financial reporting of both lessee and lessors. Impact of the new leased standard has been discussed in context of different industries. A new standard on lease that is IFRS 16 is published by International accounting standard boards (IASB). The new standard uses a single model by bringing most of the leases for lessees on balance sheet and thereby eliminating the difference between financing lease and operating lease (Collis et al., 2017). However, the distinction between financial and operating lease is retained and lessors accounting largely remain unchanged. It is so because the liabilities of company is potentially understated as there might be thousands worth of assets held by company under agreements operating lease are not incorporated clearly in the financial metrics. Rationale behind the introduction of new lease standard IFRS 16: Under the existing lease standard, the lease transactions are accounted by lessee as either operating or financial lease depending upon the tests and complexities of rules. The use of bright lines in practice resulted in nothing or all being recognized on the statement of financial position. The previous lease standard that is IAS 17 does not require operating lease to be featured on balance sheet of reporting entity. This has the consequence that the actual worth of liabilities and assets are not represented on the financial statements of entity. It is estimated by IASB that the total worth of commitments pertaining to lease stood at US $ 3.3 trillion and 85% of them do not appear on the balance sheet of entities (Osei, 2017). This has posed problems to the investors and other financial analysts as they cannot analyze and compute the actual worth of liabilities and assets since true economic reality is not presented. Implication of new lease standard for lessee and lessors: Leasing is the most widely used and an important financial solution used by most of organizations. The wide usage of leasing is attributable to the fact that companies are not required to incur large flow of cash for accessing and using equipments and property. Financial statement of lessee will be substanti8ally impacted with the introduction of new lease standard. In addition to financial reporting, there will also be considerable impact on system of information technology, assets financing, control and other processes. A vast number of items are leased by many companies such as power plant, offices, cell towers, retail stores and aircraft. Therefore, the new lease standard would greatly affect the lessee. However, the accounting of lessors will largely remain unchanged. Nevertheless, due to change in behavior and needs, they will experience impact on their products and business model. Impact on lessee: All the commonly used performance metrics and financial ratios such as asset turnover, current ratio, gearing ratio, earnings before interest and taxes, net income, earning per share, return on capital; employed, return on equity, interest cover and operating cash flow will be virtually affected by the new lease standard. There could be behavioral changes experienced by lessee as such impact on financial ratios will have considerable affect on borrowing costs, loan covenants and their credit ratings. Many organizations might be compelled by this impact to make reassessment of their certain lease versus buy decisions. For most lessees, the cost of implementation and compliance with the new lease standard would be significant and such costs would be more significant if the organization does not have an in house lease information system. There will be reduction in capital ratios and growth in balance sheet and consequently, increase in gearing ratio. In addition to this, changes will also be experienced in recognition and expenses pattern. Recognition pattern is about the acceleration of expenses of lease in relation to recognition pattern for operating leases today. Expenses pattern is related to replacement of rent expenses with depreciation and interest expenses (Sacarin, 2017). Entities that are likely to be greatly affected by IFRS 16 are those leasing big ticket assets such as manufacturing equipment, real estate, train, aircraft, ships and technology. There could be less impact for entities with several small leases such as small items of office furniture, personal computers, tablets and telephones. It is so because exemptions are offered by IASB on low value assets with a value of $ 5000 or less and such assets meeting the exception are not required to be realized on balance sheets. Impact on lessors: The existing and future leases by lessee and lessors needs to renegotiated and restructured. There should be reassessment of legal and business structures supporting leases for evaluation whether such leases are effective to organization in the current scenario such as special purpose entities and joint ventures (de Albuquerque et al., 2017). Compared to IAS 17, the lessors accounting would remain unchanged considerably under IFRS 16. However, due to changes in behavior and needs of some customers, it is expected that lessors would be affected in terms of lease products and business models. Judgment of management will be required for the application of estimates to determine standalone prices and identification of components for meeting the requirement of IFRS 16 to separate lease and components of non lease items and allocation of considerations to separate components. Lessees for separating lease and non lease components might not currently have data for which lessors might need to provide information to customers for lessee and lessors. It is required by both lessee and lessors to determine whether the right to use an asset is a component of separate lease in their contracts if the underlying assets are highly interrelated and dependent or if the lessee can benefit from the use of assets either with other resources or on its own (Joubert et al., 2017). Balance sheets will be grossed up by the new standard implementation and will change the presentation of cash flow and income statement. In the income statement, interest expense and rent expense will replace the rent expenses. This will have the consequence of increasing front load expenses and this would result in decreasing equity and earnings immediately when entering into lease as compared to operating lease. Given the fact that, operating lease have historically been off the balance sheet, requirement of lease data will increase. Additional data collection will be required for due to increased disclosure. A more expensive and different disclosures are required at both quantitative and qualitative level. Types of companies that is likely to be affected by the new lease standard: Every industry uses lease as its financial function for accessing the assets that are leased by them. Some of the industries that are heavy users of leases are retailers, professional services, airlines, wholesale, healthcare, entertainment, logistics and transport and telecommunication. Across all the industries, new standard will have considerable affect but the impact will differ. Retailers- Retailers are heavy users of real estate as they use lease options for stores. Implementation of new lease standard will have major impact on their renewal options, separation of lease and non lease components and payment options. The core business of retailer is to lease real estate and substantial judgment is required while retailers having economic incentive when renewing retail lease locations for reassessment and determination (Zeghal Lahmar, 2016). Moreover, retailers are required to separate lease elements from service charges due to implementation of new standard. Transport and logistics- Entities in logistics and transport often lease items such as train, aircraft, vehicles, trucks and real estate. Leases are often used in such industries for revenue generating activities. Substantial judgment would be required by reporting entities when they have economic incentive for renewing lease (Morales Zamora, 2017). Assets in this industry are leased combined with other services. In order to account for lease separate from service elements, lessees would be required to unbundle lease information and bundling of products by lessors. Telecommunication- A vast number of big ticket items such as cell towers, network equipment, fiber optic cables and satellite transponders are leased by telecom entities. For telecom entities, lease determination can be judgmental and complex. It is need to be determined by telecom entities whether physical distinct portion of an asset is controlled by leases. Due to need of unbundling multiple elements arrangement provided to customers, telecom entities would be required to combine the new standard of revenue recognition and new leases standard by considering both the standard interdependencies that would make it cost efficient (Demir Bas, 2017). Real estate and equipment lessors- Equipment and real estate lessors industry may not be considerably affected in their won accounting. However, due to change in the behaviors of customers, new lease standard would impact business model. For equipment and vehicle lessors, the lessees changing needs are more important compared to real estate. There would be greater workload for lessors and opportunities would be offered by changing new dynamics for new services and products. New lease standard would accelerate new development in the market such as increased focus on the services matters (Czajor Michalak, 2017). This would call shift in traditional business models of lessors. Conclusion: The implementation of new lease standard IFRS 16 will considerably change the accounting for leases of lessees and have far reaching implications on operations and finances of companies. Regardless of the industry in which entities are operating, IRFRS 16 requires lessees to recognize most of leases on their balance sheet. It can be inferred from the analysis of the implication of new lease standard that accounting of financial reporting of lessee would change significantly to lessors accounting treatment. Using of single accounting model for all leases by lessee comes with two exemptions in terms of short term leases and low value assets. Due to different capital structures of reporting entities, there will be further impact of the standard. However, for evaluating the impact of IFRS 16, assessments are required to be done based on circumstances and facts that are relevant to each entities. For instance, the entities renting office space that are treated as on operating lease will b e greatly impacted compared to entities purchasing office space. Therefore, it can be concluded that certain industries will be more impacted compared to other. References list: Collis, J., Jarvis, R., Skerratt, L. (2017). The role and current status of IFRS in the completion of national accounting rulesEvidence from the UK.Accounting in Europe,14(1-2), 235-247. Czajor, P., Michalak, M. (2017). Operating Lease Capitalization-Reasons and its Impact on Financial Ratios of WIG30 and sWIG80 Companies.Przedsi?biorczo i Zarz?dzanie,18(1, cz. 1 Practical and Theoretical Issues in Contemporary Financial Management), 23-36. de Albuquerque, F. H. F., Marcelino, M. M., Rodrigues, N. M. B., de Almeida Cariano, A. J. R. (2017). Accounting for lease transactions: analysis of possible lobbying in the issuing of IFRS 16.Revista de Educao e Pesquisa em Contabilidade,11(4). Demir, Z., Bas, E. (2017). THE EFFECT OF TAS 17 LEASING STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 LEASES STANDARD ON THE AIRLINE COMPANIES.PressAcademia Procedia,3(1), 153-173. Joubert, M., Garvie, L., Parle, G. (2017). Implications of the New Accounting Standard for Leases AASB 16 (IFRS 16) with the Inclusion of Operating Leases in the Balance Sheet.Journal of New Business Ideas and Trends,15(2), 1-11. Morales-Daz, J., Zamora-Ramrez, C. (2017). Effects of IFRS 16 on Key Financial Ratios: A New Methological Approach Osei, E. (2017). THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), AND THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) SINGS SIMILAR TUNE: COMPARING THE ACCOUNTING TREATMENT OF NEW IFRS 16 WITH THE IAS 17, AND THE NEW FASB MODEL ON LEASES.Journal of Theoretical Accounting Research,13(1). Sacarin, M. (2017). IFRS 16 Leasesconsequences on the financial statements and financial indicators.Audit Financiar,15(145), 114-122. Zeghal, D., Lahmar, Z. (2016). The Impact of IFRS Adoption on Accounting Conservatism in the European Union.International Journal of Accounting and Financial Reporting,6(1), 127-160.

Thursday, April 16, 2020

Research Paper on the Pros and Cons of Homeschooling Essay Example

Research Paper on the Pros and Cons of Homeschooling Essay Homeschooling is a practice of external education usually involving student parents or hired tutor. The necessity of the homeschooling is stipulated by a few factors; the parents’ lifestyle and the needs of a child. In the family with two working parents, it is practically impossible and senseless to educate the child in external form, as it quite difficult to hire a teacher for all necessary objects. For such form of training, there is necessity in a constantly present adult who will be able to help the child in the educational process, contact an educational establishment if needed, and control academic progress of the child. In most cases, it would one or both of the child parents. The main pros of homeschooling are the following: Absence of the violence from teachers and coevals. There is no limiting necessity to observe unnecessary rules and rituals. There is a possibility to control the moral, ethical and religious views of the child. Possibility to live on a natural biological clock. Possibility to study the special objects, such as rare languages, art, architecture, etc. from the early childhood. Educating process is not so rigorous as that in school, due to relaxing home situation, the risk of school traumas is mionectic, problems with a posture and vision can be timely corrected if started. An individual training program helps bring up a personality in the child. These is close contact between the parents and the children, extraneous influence is eliminated. Possibility to master the school program for less than full school term. We will write a custom essay sample on Research Paper on the Pros and Cons of Homeschooling specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Research Paper on the Pros and Cons of Homeschooling specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Research Paper on the Pros and Cons of Homeschooling specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The cons of homeschooling are: there is no socialization for the child in homeschooling, as there is no collective to experience co-operating with other students. permanent parents control after the process of studies is required. there is no hard discipline, the necessity of permanent work for a whole school day. there is no experience of conflicts with coevals and teacher. there are difficulties with getting the diploma, entering higher educational establishments. the parents not always are able to teach to the exact objects or arts, system of thinking. overprotection by parents can result in infantilism or egocentrism for a child. absence of experience in real life situations can obstruct the beginning of independent life. the child gets used to his onliness. Homeschooling is an optimal variant for the families that are forced to travel a lot, move from a city to a city, for a long time live abroad, in small remote settlements far from decent schools. Homeschooling or partial school attendance is an objective necessity for seriously sick children, having some issues with their development (autism, ADHD) or other disabilities, as well as adopted children with heavy educational neglect. The temporal home educating (for a school year) is part of rehabilitation after heavy stresses, psychological traumatic experience, dangerous diseases, etc. In some situations, it makes sense to privately educate a gifted child with the autistic features of personality. The individual educating hardly befits sociable, active extraverts, as well as the kids lacking initiative, lazy and incapable of self-discipline. Are you looking for a top-notch custom research paper about Pros and Cons of Homeschooling? Is confidentiality as important to you as the high quality of the product? Try our writing service at EssayLib.com! We can offer you professional assistance at affordable rates. Our experienced PhD and Master’s writers are ready to take into account your smallest demands. We guarantee you 100% authenticity of your paper and assure you of dead on time delivery. Proceed with the order form:

Friday, March 13, 2020

Free Essays on Helping The Poor

Making the poor/oppressed wealthy is not the sole solution to their problem of poverty. Just having money is not merely enough. One of way helping them is by teaching them to maintain their wealth Proper learning will prevent them from becoming poor again. Another way is to teach tem to invest their money. Investments will make the money increase. The last way of helping the poor would be to give them a high paying job. This will keep the flow of their money. All of these should keep the poor wealthy and end their poverty. One way of teaching the poor to maintain their wealth is by teaching them to budget their money. By budgeting their money, they should only spend what they need to for necessities. Necessities meaning, rent, food, utilities, clothing, etc. These things need to be paid monthly, so they should always keep enough money to pay these. After fulfilling all of their necessities, this will probably leave them with a few extra dollars. With this extra money left, the poor/oppressed can then be taught to save their money. Having a savings account will not only put their money away, it will also make their money increase. Interest will be added on to their money so I just won’t sit there and get dusty. It will put the money to work. Another way of putting their money to work would be investments. Investing their money will also make their money increase. Moreover, money just can not be spent continuously. The last way of teaching the poor/oppressed to maintain their wealth is by giving them a high paying job or career. After splurging and buying new and expensive cars, houses, and clothes, which will most likely happen after they get a lot of money, they will need to make some money. They need a high paying job with continuous income so that all of their funds won’t be depleted. A high paying job might also give them power. The more money they make the more powerful they might become. Turning the poor/oppressed into wea... Free Essays on Helping The Poor Free Essays on Helping The Poor Making the poor/oppressed wealthy is not the sole solution to their problem of poverty. Just having money is not merely enough. One of way helping them is by teaching them to maintain their wealth Proper learning will prevent them from becoming poor again. Another way is to teach tem to invest their money. Investments will make the money increase. The last way of helping the poor would be to give them a high paying job. This will keep the flow of their money. All of these should keep the poor wealthy and end their poverty. One way of teaching the poor to maintain their wealth is by teaching them to budget their money. By budgeting their money, they should only spend what they need to for necessities. Necessities meaning, rent, food, utilities, clothing, etc. These things need to be paid monthly, so they should always keep enough money to pay these. After fulfilling all of their necessities, this will probably leave them with a few extra dollars. With this extra money left, the poor/oppressed can then be taught to save their money. Having a savings account will not only put their money away, it will also make their money increase. Interest will be added on to their money so I just won’t sit there and get dusty. It will put the money to work. Another way of putting their money to work would be investments. Investing their money will also make their money increase. Moreover, money just can not be spent continuously. The last way of teaching the poor/oppressed to maintain their wealth is by giving them a high paying job or career. After splurging and buying new and expensive cars, houses, and clothes, which will most likely happen after they get a lot of money, they will need to make some money. They need a high paying job with continuous income so that all of their funds won’t be depleted. A high paying job might also give them power. The more money they make the more powerful they might become. Turning the poor/oppressed into wea...

Wednesday, February 26, 2020

Care Plan Assignment Example | Topics and Well Written Essays - 1250 words - 1

Care Plan - Assignment Example self in the planning and resolution process to bring about awareness of his present condition and how to go about making lifestyle changes to resolve the painful issues and restore good health. By involving the patient in the clinical process, the care rendered would be less stressful because the patient would make better adjustments where food, hygiene and other activities were concerned. The symptoms experienced by the patient were severe spasms of pain in the umbilical area accompanied by nausea, and feelings of warmth, sweat and vomiting. From these symptoms, the diagnosis drawn was that the patient suffered from gastroenteritis. The delivery of care was customized according to the needs of the patient in order to ensure better adjustment and better health outcomes. The format used for this clinical case was SOAP (Subjective, Objective, Assessment and Plan) format in order to arrive at the right diagnosis. Subjective data such as the health issues of the patient, the background he came from, occupational and financial status, substance abuse, emotional stability and information of other social activities was collected through dialogue with the patient and other friends and members of his family. Subjective data included that the patient was a male 60 years of age and was a retired school teacher with a Master’s degree in education. He and his wife live off a state teacher’s pension, though his wife continues to work at a grocery store. They have two children, a son and daughter who do not live with them. He is also covered by health insurance. He is a sociable individual because he showed inclination of wanting to involve himself in community work. He denies substance abuse but admits to drinking wine and eating fast foods on a regular basis. His primary complaint was that he had acute pain around the umbilical region accompanied by nausea, queasiness, sweating and a fee ling of vomiting and these symptoms prevailed for the past 24 hours before his visit

Sunday, February 9, 2020

Are We Living in a Moral Stone Age Essay Example | Topics and Well Written Essays - 1250 words

Are We Living in a Moral Stone Age - Essay Example To illustrate her main argument, the author cites an interview done by Jay Leno in Tonight Show. Based on this interview, Sommers points out that the youth nowadays do not read the Bible, and they cannot tell what is right from wrong. The technique of using the interview is similar to telling an anecdote to attract the interest of her readers. The interview conducted with the two college students serves as the springboard to the discussion. The story attracts the attention of the readers with its humorous yet sarcastic content. The content of the interview also challenges the readers to provide their own response to the interview questions. The interview by Jay Leno functions as logos. It challenges the mind of the readers to think of the right answer to the questions posted by the host. Additionally, the result of the interview provides a basis for the author’s argument. Sommers provides the evidence first before explaining her point. The interview additionally functions as e thos. In particular, the familiarity of the readers with Jay Leno and his program, Tonight Show helps to establish credibility. Sommers relies on the credibility of Jay Leno to initially convince her readers. Nevertheless, even those who are not acquainted with Jay Leno and his show would still give merit to the given example taking into consideration that the show appears regularly on TV, and the interview called â€Å"man-on-the-street† is conducted â€Å"frequently† by the host. Readers may opine that a regular show such as Tonight Show will not stay long on national TV if it is not credible enough. Hence, one can claim that Sommers used a very good example to win her readers’ attention. Sommers further uses ethos as she mentions being a professor of ethics. This technique establishes her credibility in giving opinions on ethical issues. She cites her personal observations to further demonstrate her view. Considering her as a professor, her readers may consid er her insights valuable because they are based on her professional experience. Therefore, informing readers of her position as a college professor makes Sommers a more credible and experienced writer in the minds of the readers. Furthermore, Sommers uses pathos to convince her readers. After identifying herself as a professor of ethics, she expresses her concern for the American youth, saying, â€Å"One of the best things our schools can do for America is to set about repairing it — by confronting the moral nihilism that is now the norm for so many students.† Coming from a professor, this statement demonstrates that Sommers is genuinely concerned about the morals of students. Noting her concern, readers will be convinced of the author’s truthfulness, hence view her as a highly credible writer. Sommers divides her ideas into subheadings. Each subheading hints on a different angle of the issue, which allows the author to expound her ideas further. The first subhe ading is titled, â€Å"Conceptual Moral Chaos.† This part works in two ways. First, it implies the limitations of her scope. Second, it further builds the confidence of her readers on her claim. Reading this part fully will give readers an idea of what Sommers is pertaining to when she claims that â€Å"young people are morally confused.† Her claim about the youth may sound too judgmental for a young reader who would possibly feel skeptical about the claim. However, reading

Thursday, January 30, 2020

Symbolized and What it Meant to America Essay Example for Free

Symbolized and What it Meant to America Essay Though the negative preconception of the general American public was the widely carried message of newspapers before and during the early days of the said event, this is not what was covered by Colliers article since it was released during the last day of the event already. Therefore, what the article presented as the sentiment of America for the event, in the context of what happened during the supposedly last day of the event, was that of respect and commendation over the behavior of the hundred thousands youths who attended the event. This is exemplified by the same paragraphs in the previous page that Collier used to convey a positive image for the event. If we are to extract the American sentiment over the event from those few that were interviewed for the article, it could be viewed that America was surprised by and approved of the behavior of the participants, which was characterized by astonishing courtesy, order, and harmony. Coming from an explicit expectation of negative behavior from the youth who were going to attend the event, it could have really been such a pleasant surprise to America that the youth was able to rise above all their preconceived notions. However, it would be also reasonable to imagine that along with the positive perception of the American public over the relative success of the event was the concern over what was revealed the prevailing culture of drugs among the youth. With the reports of the event showcasing how drugs adversely affects the health of the youth and even lead to death and how the youth blatantly welcome such practices and even treats it as a culture, there is little argument that the rest of America who are not part of the said generation and culture is worried over the possible results of such a phenomenon in the long run. Thus, basing from Collier’s article, it could be said that America’s perception of the event could have been a mixture of both positive and negative things. Positive in terms of respect over the triumph of the American youth in staging such a peaceful display of unity, and negative in terms of their concern over the impending effect of the youth’s blatant drug practices. However, the respect for the youth and their generation’s culture that has been planted by the event in the hearts and minds of the American people is something that could not be erased for generations to come. A. What the Event Symbolized and What it Meant to America In Collier’s article, what was portrayed as the symbolism of Woodstock for those who participated in it was â€Å"an incredible unification† of people. Woodstock, for the youth who attended it, was the fulfillment of their thrilling expectation of being able to meet strangers who shared their practices, beliefs, and culture. The event was also a fulfillment of the youth’s eagerness to experiment with drugs along with all the other people of their generation. This is based form a paragraph in Colliers article . As for the rest of America who were not there at Woodstock and who were not part of the culture that Woodstock fostered, the event could still have symbolized a positive thing. For them, Woodstock could have been a symbol that though the youth of America have been practicing a culture entirely different from that of the previous generations, that does not mean that the generation was of no good. Woodstock could have well been a symbol that the youth of that day deserved to be respected for being the beautiful people that they are and for the beautiful things that they are able to do, beyond the prejudice that they have been faced with. For America, Woodstock could have meant that where their youth puts their heart into, there would also be peace, harmony, and beauty.

Wednesday, January 22, 2020

Russia :: essays research papers

RUSSIA(RUH-shuh) Russia’s official name is Russian Federation and it’s capital is Moscow with a population of 8.3 million. It was declared an independent country in August 24 of the year 1991. Russia’s population is 143,782, 338 (July 2004 est.) It’s size is 6.5 million sq. mi. or 17 million sq. Km. Russians practice th following religions: Russian Orthodox, Islamic, Jewish, Roman Catholic, Protestant, Buddhist and other. Their mane language is Russian. LOCATION Russia is in Eurasia and it is neighbor of 13 countries: Finland, Norway, Estonia, Latvia, Belarus, Ukraine, Georgia, Azerbaijan, Kazaksta, China, Mongolia, South Korea and Lithuania. GEPGRAPHY There are broad plains, low hills, vast coniferous forest, uplands and mountains in Russia. There is tundra in Siberia and a northern continental climate that is between subarctic to subtropical. ECONOMY Economy grows 7.3% a year. Russia’s natural resources are petroleum, natural gas, timber and furs. Agriculture products are grain, sugar beets, sunflower seeds, meat and dairy products. This country exports petroleum and petroleum products, natural gas, woods and wood products, metals, chemicals and military manufacturs. GOVERNMENT Russia’s president is Vladimir Putin and it’s prime minister is Mikhail Fradkov. In the Constitution, declared on December 12, 1993, says that the president can pass decrees without consent from the Duma and may disband the Duma, that he’s the head of the armed forces and the security council. FOOD Russians eat a lot of hearty food because cold climates call for them. One example is kasha, a boiled grain, often cooked with onions and mushrooms. Thick vegetables and fish soups served with lots of fillling bread are also eaten in the country. Sweet black tea is a favorite hot drink.

Tuesday, January 14, 2020

Historical Background and Status

Historical background and status of textile engineering industry By: S. Chakrabarty Preamble Industrial Revolution in U. K. during 1750 – 1850 gave birth to Textile Machinery. The dominance of India in the field of cotton textiles produced by very skilled manpower was disturbing the British. Systematic development of textile industry with spinning and powerloom machinery was initiated in Lancashire and Manchester to discourage the Indian weavers. Rest is however known to everybody how the machinery industry was developed and nurtured by the respective Governments in the UK and later by Germany and Switzerland followed by others in Europe.In India, machinery manufacture started in the 50s, continued and progressed during 60s & 70s and thereafter. The Government policy to ban expansion of the organized weaving sector during late 60s created/ supported the decentralized powerloom sector. Too much of importance to handlooms and low level technology power looms in the subsequent ye ars, keeping a large list of reserved items for handlooms, throttled the mill industry which lost its initiative for creativity as well as production for the masses. Low level of production in handlooms and low quality production in powerlooms made us uncompetitive in the subsequent years.The Government’s regulative pressures on the Mill Industry continued to play havoc for the weaving industry till the introduction of 1985 Textile Policy and finally revolutionary Industrial Policy in 1991. Development and technology growth in the TEI The Textile Engineering Industry (TEI) during the late 60s, 70s and 80s had received some Government support in the form of foreign collaboration approvals, import assistance by way of phased manufacturing programme and concessional customs duty certification for imported parts and components for manufacture of specified textile machinery.Import duty on components and parts in general was very high at 85% excluding CVD and not conducive for indi genous development. The concessional duty on imported parts, components etc. mentioned above did help the Industry. The then Government’s policy was also supportive that no import of machinery was allowed if there was adequate indigenous production. The local textile industry therefore had no choice but to buy the Indian machinery. This policy helped the TEI to develop and manufacture spinning machinery in the country of the desired quality and quantity. There was no competition from outsider.Internal competition among various players made the development easier and faster. Foreign manufacturers had no choice but to enter into collaborations with local manufacturers. This happened not only in spinning but also in processing machinery. The following collaborations are worth mentioning: Sr. No. 1 2 3 4 5 6 7 8 Names of Foreign Collaborators M/s. Textile Machinery Makers Ltd. U. K. , Platt Bros. , U. K. M/s. Whitin Machine Works, U. S. A. M/s. Howa, Japan M/s. Zinser, Germany M/ s. Marzoli, Italy M/s. Hispani Suiza (Suisse) S. A. , Switzerland M/s. Rieter, Switzerland M/s. Schubert & Salzer, Germany Names of IndianManufacturers M/s. National Machinery Mfrs. Ltd. , Bombay* M/s. M M C. , Calcutta M/s. Texmaco, Calcutta* M/s. Texmaco, Calcutta* M/s. M M C, Bangalore* M/s. Indequip Engineering Ltd. , Ahmedabad M/s. LMW, Coimbatore M/s. New Standard Engg. Items Produced Spinning – Cards, Draw Frame, Speed Frame, Ring Frame Spinning – Carding Engines and RH Can Fed Inter Frames Spinning – Flat Revolving Carding Engines, Draw Frame, Speed Frames Spinning – Narrow Gauge Ring Frame Spinning – Entire Range Spinning – Ring Frame Spinning – Entire range Spinning – Blow Room, Cards, 9. M/s. Zinser, Germany M/s. Trutzschler, Germany M/s. Toyota, Japan 10 11 2 M/s. Suessen, Germany * Presently not in operation Co. Ltd. , Mumbai* M/s. Padmatex Engg. , Baroda* M/s. Trumac, Ahmedabad M/s. Kirloskar Toyoda Textile Machin ery Pvt. Ltd. , Bangalore M/s. Suessen Asia, Pune Draw Frames Spinning – H. S. Draw Frame Spinning – Blow Room, Cards, Draw Frames Spinning – Ring Frame Spinning – Ring Frame Due to acute and long recession in the Textile Industry, initial higher import content coupled with high rate of import duty, non-transfer of latest technology under collaboration agreements leading to import of machinery etc. , the following Indian Companies were closed down during 80s and early 90s.These are M/s. MMC, Kolkata and Bangalore; M/s. Texmaco, Kolkata; M/s. Indequip Engineering, Ahmedabad; M/s. New Standard Engg. Co. Ltd. , Mumbai; M/s. Mafatlal Engg. Co. Ltd. Mumbai; M/s. Textool Co. Ltd. , Coimbatore; M/s. Jeetstex Engg. Ltd. Coimbatore etc. while M/s. LMW, M/s. Trumac, M/s. Zinser India, M/s. Suessen Asia, M/s. Kirloskar Toyoda could manage to stay in production. Why we are better in spinning machinery? There was Government support by way of†¢ †¢ †¢ Res tricted import of spinning machinery – virtually no import of spinning machinery of the same technology available indigenously was allowed.No import of second hand spinning machinery was allowed. Import duty concession on raw materials, parts, components & accessories for production of specified machinery as the import duty in general, was very high. Besides, competition among the machinery manufacturers resulted in production of better quality machines. Reasons for non-development in the Weaving Machinery Sector While the Textile Engineering Industry took up manufacturing of Spinning machinery in full swing with the adequate Government's supportive measures mentioned above, the same did not happen in case of weaving machinery.During 60s (prior to 1970) the Industrial Policy prohibited the organized mill sector to expand their weaving capacity. This was perhaps to support employment generation in the villages by the decentralized and dispersed handloom sector. It was due to t his wrong policy, the unauthorized powerloom clusters started gaining grounds. Even many of the handloom clusters started converting into powerlooms. Since the domestic demand for fabrics was growing fast due to the population growth, the powerloom sector in different parts of the country started growing fast while the handloom sector started shrinking in reality. The fact is still not accepted by the Government). Today, there are over 20 lakh powerlooms but handlooms, may not be more than 8 lakh, if not less! During 70s the organized mill sector was allowed to replace ordinary powerlooms by automatic looms and shuttleless looms on 4:1 basis. However, compulsory manufacture of controlled cloth by the mills sector dampened the spirit of the mills sector. Controlled cloth scheme was done away with during 80s. Expectation of a good demand due to replacement policy prompted the manufacture of automatic looms by M/s.Cimmco, Gwalior in collaboration with M/s. Sakamoto, Japan and M/s. Mafa tlal Engineering Co. in collaboration with M/s. Ruti, Switzerland during 70s. In the late 70s M/s. Lakshmi Automatic Loom Works Ltd. (LALW) started manufacturing Ruti `C’ Type of automatic loom in collaboration with M/s. Ruti, Switzerland. M/s. Cimmco as well as M/s. Mafatlal Engineering Co. tried to manufacture shuttleless looms in collaboration with M/s. Dornier, Germany, Toyoda, Japan and M/s. SACM, France respectively during early 80s. M/s. LALW also started making shuttleless rapier and airjet looms during 80s.During 80s, the powerloom population which was hardly 7 lakh had grown to more than 10 lakhs. The policy of scrapping of powerlooms of the mill industry after replacement or closure failed miserably, all these powerlooms found their way to the decentralized sector. The Government had no option but to regularize all unauthorised powerlooms due to political pressure after announcement of 1985 Textile Policy and subsequent Textile Control Order 1986, doing away with t he age old powerloom permit system. The textile strike during 1980s crippled the Textile mill industry in Mumbai and Maharashtra.During this period the composite structure of the mill industry broke almost completely. While the spinning sector prospered with the modern machinery, the number of working looms in the organized mills sector shrunk considerably and most of the mills found it profitable to close down their weaving section due to bad market condition, high cost of labour, low productivity and tough competition from the powerloom sector. As a result, there was practically no demand for the shuttleless looms manufactured by the two Companies mentioned above which prompted them to close down their shutters one by one.In the meantime, due to the pressure from the decentralized powerloom sector the Government was forced to allow import of second hand weaving machinery which added to the woes of indigenous manufacturers of shuttleless looms. M/s. LALW also had to discontinue the production of shuttleless looms subsequently. During 80s and upto 1991 there was protective market for spinning and processing machinery but not for the weaving machinery due to high production cost and import of second hand looms. Initiatives discouraged after liberalizationThe Industrial Policy announced in 1991 liberalised the Industry in general to a considerable extent. The market became open to the foreign manufacturers and there was tough competition. The spinning machinery makers came of age technologywise and capacitywise and there was also very high demand for spinning machinery. The weaving machinery could not prosper due to the onslaught of import of second hand machinery. There was no restriction on import of second hand weaving machinery before and after 1991. After 1992, there was no support of the Government either for development of weaving machinery or any other textile machinery.In this regard, the only commendable fact was that we became self-sufficient in Weavi ng Preparatory Machinery viz. High Speed Sectional Warping, Direct Warping and Sizing matching with world class technology. M/s. Rabatex Industries, Ahmedabad; M/s. Prashant Gamatex Pvt. Ltd. , Ahmedabad, M/s. Amritlakshmi Machine Works, Mumbai and M/s. Jupiter Engineering Co. , Ahmedabad are the most reputed domestic manufacturers. This could happen because there was less import of second hand machinery and the cost differential between domestic and imported machinery was large and the machines were custom built.The indigenous shuttleless looms (older technology) which have been developed during the late 90s and early 2000, however, could not find a good market due to the adverse policy of the Government i. e. import of second hand shuttleless looms under concessional duty and also under concessional rate of interest under TUF. The situation continues. However, indigenous machinery manufacturers viz. M/s. Aalidhra Weavetech Pvt. Ltd. , Surat; M/s. Bhavin Sales Corporation, Surat; M /s. Dynamic Loom Mfg. Co. , Ahmedabad; M/s. Dinkier Sokerjee Machines, Surat; M/s. Friends Engg.Works, Panipat; M/s. Himson Textile Engg. Inds. Pvt. Ld. ; Surat; M/s. Industrial Engg. Works, Bangalore; M/s. Lakshmi Automatic Loom Works Ltd. , Coimbatore; M/s. Laxmi Textile Stores, Ahmedabad; M/s. Lifebond Machines Pvt. Ltd. , Surat etc. have developed and are producing crank beat up type shuttleless looms with a speed between 450 – 500 mpm. All latest generation shuttleless looms i. e. Airjet, Waterjet, Projectile & Rapier of European and Japanese origin are high speed, high tech, high productive and energy efficient running at a speed of 500 rpm and above.This machinery, though at a higher cost, is economically viable due to its quality and productivity, cost of fabric per meter being less than second hand machinery. Since last 4/5 years, all new large textile units as well as existing reputed textile units expanding capacity had been importing these kinds of machinery to ma ke them commercially viable, e. g. Alok Industries, Welspun, GHCL, Vardhman Group, Century, Raymonds, etc. Therefore, machinery, if made/developed indigenously need to be cost competitive in all respects and cost of production per meter of fabric should be same or less with equivalent quality standard.Then only the manufacturing would be viable and accepted by the Mill Industry/ Organized Sector. Unless there are disincentives for second hand machinery, there is no hope that the decentralized powerloom sector would go in for new machinery. Processing & Finishing Machinery Sector The history of the processing machinery manufacturing sector was somewhat different. During 70s and 80s there were a number of foreign collaborations : M/s. Mather & Platt, U. K. M/s. Reggiani, Italy M/s. Stork, Holland M/s. Gerber, M/s. Menzel and M/s. Eduard Kusters, GermanyMather & Platt (I) Ltd. * SBM Engg. * ATE (Stovec/Stormac*) Calico Indl. Engineers* M/s. Artos & Benninger, Germany M/s. Famatex, Germ any M/s. Obermeaier, Germany M/s. Toshin Kogyo, Japan * Presently not in operation T. Maneklal* Famatex India Ltd. * Dalal Engg. Star Indl. Engg. * Some Companies developed machinery by copying the imported technology viz. M/s. Harish Textile Engineers, M/s. SM Engg. etc. As mentioned earlier, composite structure of the textile industry broke in Europe during 70s. The same happened in India during 80s. This affected the processing sector.While spinning industry became more organized, competitive and export- worthy, the weaving and processing sectors became uncompetitive, decentralized and export unworthy. Since the Government encouraged low technology for the weaving sector (handlooms and ordinary powerlooms), the organized weaving sector in the mill industry could not come up. Similarly, the decentralized processing sector, which started with second hand machinery from the composite mill industry, did not modernize the units in course of time. The domestic manufacturers which had o llaboration prior to 1991 could not continue with their collaborators after 1991 as the market became open and the foreign manufacturers found it easier to market their machines in India rather than making the same under collaboration. During 80s as well as 90s strenuous efforts were put in by some of the Companies to develop machinery by way of re-engineering. Some of them became successful. However, some of the Companies had to close down their shutters due to tough competition in the open market after 1991. Many manufacturing units came into existence to produce low technology cheap machinery to bridge the gap between demand and supply.This had resulted in manufacture of poor quality machines and poor quality processing of textiles thereof. The encouragement given by the Government to the hand processing sector was misused and low technology prevailed. The prominent processing machinery makers who developed quality machines during 80s and 90s were: 1. M/s. Calico Indl. Engineers, Mumbai* 2. M/s. Dalal Engg. Pvt. Ltd. , Mumbai 3. M/s. Devrekha Engineers, Surat 4. M/s. Harish Textile Engineers Ltd. , Mumbai 5. M/s. Mather & Platt (I) Ltd. , Mumbai* 6. M/s. Primatex Machinery Ltd. , Mumbai* 7. M/s. SLM Maneklal Ind. Ltd. , Mumbai* 8. M/s.SM Energy & Electronics, Mumbai 9. M/s. Standard Fabricators (I) Pvt. Ltd. , Mumbai 10. M/s. Stovec Industries Ltd. , Ahmedabad 11. M/s. Texprint Engineers Pvt. Ltd. , Ahmedabad * Presently not in operation In the latter half of 90s again saw acute demand recession from the Textile Industry which continued upto 2002. During this period the Textile Engineering Industry started looking beyond the domestic demand. Export which was never more than Rs. 100 crore until 1988-89 started increasing and reached the level of Rs. 406 crore during 2002-03. There were exports of spinning as well as processing machinery.Some of the manufacturers could compete with the European manufacturers in processing machinery abroad with their high qual ity machines. Improved Demand The demand for textile machinery started picking up slowly after 2002 as the Technology Upgradation Fund Scheme became popular by then. The Textile Industry was also expecting a better market after the st liberalized Quota Free Regime under WTO from 1 January, 2005. Major demand for machinery started after 2004 which has prompted the Textile Engineering Industry to increase its production from the level of Rs. ,341 crore during 2003-04 to Rs. 2,780 crore during 2006-07. However, this happened mainly in spinning machinery and weaving preparatory machinery and to some extent in weaving and processing machinery. The weaving and processing machinery sectors though increased their capacity to a considerable extent, has a long way to go. The processing sector started competing with foreign manufacturers since 1991 though sporadically. They have improved their technology and their machines are now capable of producing fault free processed fabrics in short as w ell as continuous lots.The domestic demand for such machinery has also increased. M/s. Dhall Enterprises & Engineers Pvt. Ltd. , Ahmedabad, M/s. Harish Enterprises Pvt. Ltd. , Mumbai, M/s. Tex-Fab Engineers (India) Pvt. Ltd. , Navi Mumbai produced continuous dyeing plants with latest technology for long length of fabric processing which are running successfully in the mills. The following manufacturers have exported their processing machines and earned a good name: 1. 2. 3. 4. 5. 6. 7. M/s. Dalal Engineering Pvt. Ltd. , Mumbai M/s. Devrekha Exports (Bhagyarekha Engineers Pvt. Ltd. ), Surat M/s.Dhall Enterprises & Engineers Pvt. Ltd. , Ahmedabad M/s. Harish Enterprise Pvt. Ltd. , Mumbai M/s. Kusters Calico Machinery (P) Ltd. , Vadodara M/s. Lakshmi Card Clothing Mfg. Co. Pvt. Ltd. , Coimbatore M/s. Yamuna Machine Works Pvt. Ltd. , Mumbai These manufacturers are in a position to make many high quality processing machines and compete with foreign manufacturers. Knitting/Hosiery Machine ry Knitting/Hosiery Industry as well as Garment Industry was reserved for the small scale sector. Both these sectors thrived initially with imported second hand machinery.Both Woven Garment and Hosiery Garment put together the total export of the country was only Rs. 5 crore during 1970-71. The exports increased to Rs. 500 crore in 1980 and today it is above Rs. 17,000 crore, thanks to the removal of quota shackles under WTO, implemented by the Government couple of years back. Decentralised character of the Garment industry did not enthuse the TEI to take up the manufacture of knitting machinery. As such this sector remained neglected altogether. Some efforts were made to manufacture knitting machinery by two Companies viz. M/s.Lakshmi Automatic Loom Works Ltd. , Coimbatore and M/s. Himson Textile Engineering Industries Pvt. Ltd. , Surat in late 80s. However, after liberalization of the Industrial Policy in 1991, imported machines became cheaper technology wise than the Indian machi nes due to which obviously there was no demand. Therefore, manufacture of knitting machinery had to be discontinued. Testing & Monitoring Equipments Sector As regards the Testing & Monitoring equipments are concerned, the textile industry was dependent on imported testing and monitoring equipments in 60s and early 70s.The Textile Engineering Industry started developing such testing & monitoring equipments in the late 70s and today all kinds of high quality latest generation testing and monitoring equipments are being manufactured in the country. Some of the items are: †¢ †¢ †¢ †¢ †¢ Air Jet Weaving Machine Controller Centralised Computerised Operation of Group of dyeing Machines with Dyeing Data Management Software Package Fully Automatic High Volume Fibre Tester for Length, Strength, Micronaire, Colour, Trash and Maturity module Multi-Channel Pre-Set Yarn Length Indicator & Controller for Winding/Texturising/TFO Machines with Software PackageYarn Evenness T ester Some names of the Companies manufacturing different categories of such instruments are under:†¢ †¢ †¢ †¢ †¢ †¢ Paramount Instruments Pvt. Ltd. Pioneer Instruments & Innovations Premier Evolvics Pvt. Ltd. Semitronik Instruments Tex Lab Industries Thymas Electronic Pvt. Ltd. Growth of the Parts & Accessories Sector The growth of the textile industry along the length and breadth of the country initiated the manufacture of parts and accessories for their machinery. Today, barring a few critical items of equipments and accessories lmost all kinds of parts and accessories of high quality are manufactured in the country. The number of such manufacturers could be around 800. Some of the important items manufactured here are: Blow Room beaters, card clothing, cross-roll attachment for cards, top rollers for high speed draw frame, flyers for speed frames, rings, spindles, inserts, cots and aprons and variable drives for ring frame, production of monitoring data in spinning and weaving online quality checking systems, cloth guides, web straighteners in processing, etc. etc.The TEI not only fulfills the demand for spares from the domestic textile industry but also exports its products to Asia, Africa, the Middle East, Far East, Europe, America and other countries as well. The following table shows data on production of Textile Machinery Parts & Accessories during the last 15 years: Year 1985-86 1990-91 1999-2000 2004-05 2006-07 Rs. in Crores 83. 43 208. 59 288. 79 276. 44 339. 68 Synthetic Yarn and Fabric Processing Machinery Sector Synthetic weaving sector of the textile industry which was scattered in different parts of the country in early 70s became localized in Surat, Bhiwandi, Belgaum.During 80s and 90s the synthetic sector was dominantly established in and around Surat, Gujarat. This simultaneously necessitated the development of synthetic yarn and fabric processing machinery. As a result the Textile Engineering Industry located in and around Surat and Mumbai developed draw texturising machines, draw twisters, two-for-one twisters for filament yarn, zero-twist filament sizing machines, rewinders, precision cone winding machines, etc. etc. More successful manufacturers are M/s. Himson Textile Engineering Industries Pvt. Ltd. , M/s. Aalidhra Textile Engineers Pvt. Ltd. Meera Industries, etc. The synthetic mechanical processing machinery was being imported during 70s and 80s. However, with the development of such machinery indigenously, we are not only catering to the domestic demand but also exporting the same. More and more developments are taking place due to the demand for such machinery. Conclusion Thus the Textile Engineering Industry could develop all types of textile machinery except garment machinery, high speed sophisticated knitting machinery, high speed shuttleless loom (rapier and air jet) and some of the latest generation processing and finishing machinery.The reasons for not developing these mac hinery have been categorically explained in the foregoing paras. What the TEI expects and aspires Under the above background it is felt that there is a real need to develop and manufacture all kinds of textile machinery in the country as per the existing and expected demand. Government should encourage these efforts and should come forward to help this Rs. 3,000- 4,000-crore capacity industry in a comprehensive and systematic manner with short and long term policy measures. It should take note of the developments of textile machinery made by China during the last 10 years.What China did? 1. Forced the foreign manufacturers to start manufacturing their brands in China by not allowing the import of machines from abroad. 2. Financed the domestic manufacturers for setting up the complete plants with large capacities. 3. No second hand machinery import 4. Incentives given for replacement of old machinery with new machinery. Incidentally, it may be mentioned that China had 6 lakhs ordinar y powerlooms/automatic looms prior to 2002. Today, they have shuttleless looms (2, 50, 000 to 3,00,000 approx. ). There may be few ordinary powerlooms in villages and automatic shuttle looms in some corners.No estimate of such looms is available. They have installed large machinery manufacturing capacities and are also exporting all kinds of textile machinery at a cheaper price. Therefore, the following measures are needed to improve the present condition of the Indian TEI A) Policy Measures †¢ †¢ Scheme for Modernisation, technology upgradation and productivity advancement of the Textile Engineering Industry (TEI). The interest remission under the scheme should be 5% with one time 10% Capital Subsidy over & above interest remission (Similar Schemes are available for the Textile Industry).Scheme to support Research & Development. o o †¢ †¢ †¢ †¢ †¢ †¢ †¢ Suitable capital grants and annual recurring grants for the existing R Centre at IIT, Powai, Mumbai. Suitable capital grants for the R Institutions located at Surat, Ahmedabad, Coimbatore, Delhi, Panipat and Ludhiana willing to take up R for textile machinery. Capital grant for indigenous development of machinery to the new projects as well as existing projects which got delayed due to lack of funds. Tax break/holiday for the manufacture of High Speed Shuttlelesss Looms/High-tech processing and finishing machinery for a period of five years.To allow import of complete sophisticated machinery in CKD/ SKD condition at concessional rate of import duty for a minimum period of three years without any restrictions for manufacturing textile machinery under collaboration/joint venture/import of designs and drawings or by way of reengineering. Ban import of machinery where similar technology machines are available indigenously e. g. shuttleless rapier loom â€Å"crank beat-up type†, water jet Looms (800 rpm) etc. Import of textile machinery in second hand condition sh ould not be allowed under the Technology Upgradation Fund Scheme/20% CLCS Scheme.Ban on import of second hand shuttleless looms with weft insertion rate less than 800 mtrs. per minute. Revival of TIFAC scheme for development of textile machinery with 90% loan component and softer rate of interest of 3%. B) Fiscal Measures †¢ †¢ †¢ †¢ †¢ †¢ Reduction of excise duty from 14% to 8% Excise duty on parts, components and accessories of the machines be reduced to 8%. Maintaining the floor level customs duty on textile machinery at 7. 5% without any exemptions Uniform rate of customs duty for complete machinery and raw materials, parts, components & accessoriesUniform treatment to the domestic suppliers of machinery to EPCG license holders. 150% weighted Income Tax deduction for R expenditure made by the Textile Engineering units. If the above measures are taken seriously, the TEI aspires to make available modern machinery and equipment both in quantum and qual ity to meet the future needs of the textile industry at short delivery periods coupled with effective and prompt after-sales-service. About the Author: The author is the Secretary of The Textile Machinery Manufactures Association.