Perform a close reading of any passage or short chapter

How to Get Your CDL in West Virginia and Wisconsin

Step by step instructions to Get Your CDL in West Virginia and Wisconsin This article is valuable for any individual who needs to get a CDL in West Virginia or Wisconsin. In the event that you need to find out about gaining a CDL at different states, we have assembled a complete guide on the best way to get a business driver’s permit in each condition of the nation. West VirginiaYou need a CDL on the off chance that you are going to drive:Any vehicle blend with a gross vehicle weight rating (GVWR) of 26,001+ pounds, as long as the GVWR of the towed vehicle(s) is more than 10,000 pounds. (Class A)A single vehicle with a GVRW of 26,001+ pounds; orâ this vehicle towing another that is under 10,000 pounds. (Class B)A vehicle with a weight rating of under 26,001 pounds,â or such a vehicle towing another, that is under 10,000 pounds: Vehicles that are intended for 16 travelers or more, including the driver, and Vehicles used to ship risky materials. (Class C)In request to get a CDL:You must be at any rate 18 years of age and have 2 years of drivi ng experience.You mustâ meet explicit physical capability measures and convey a clinical declaration to show proof of such qualification.If you can't turn out to be restoratively affirmed, you might be qualified for a clinical waiver.The ExamsAll candidates must take either a composed or oral information test and passâ and answer in any event 80% of the inquiries correctly. You must test for the ideal supports you have recorded on the test card at the time you test for general information, yet you may get a test card for different supports sometime in the future on the off chance that you wish to include them.If you bomb the information test, you may not retest for 7 days. You may attempt to breeze through the test multiple times on the first fees.After you finish the composed tests, you will get a business driver’s guidance license. Simply after you have your learner’s license can you at that point take your street (aptitudes) tests.After you breeze through your s treet assessments, you would then be able to get your CDL.WisconsinIf you are going to drive any of the accompanying vehicles, you should acquire a CDL:Vehicles that weigh 26,000+ pounds, controlled by the most noteworthy of the following:manufacturer’s net vehicle weight rating (GVWR)manufacturer’s net blend weight rating (GCWR) when the towed unit has a GVWR, enrolled weight, or gross weight ofâ 10,000+ poundsactual weightregistered weightA vehicle conveying risky materials that require placarding under government lawA vehicle structured or used to convey 16+ individuals, including the driverThe ExamsFirst, you should take and pass the fitting information test(s) for the vehicle you plan to drive.CDL information tests are free, and take at any rate 1 to 1.5 hours to finish. You should answerâ 80%+ questions accurately to pass. You must present a legitimate Class D permit at the hour of testing.After you breeze through the information test, you can get your Comm ercial Driver Learner grant (CLP). Your CLP will be substantial for 180 days. You can utilize a CLP to work on driving with a certified teacher or CDL driverâ who hasâ a legitimate permit at or over the degree of your permit.You must hold a CLP for 14 days before taking your street test(s).After you timetable and pass the pre-trip, backing test and aptitudes test(s) with an affirmed outsider analyzer, you can get your CDL.

App Prop - How Do You Structure Your Essay?

App Prop - How Do You Structure Your Essay?Applying the first research paper as part of your App Prop test is essential to an easy and successful test. In fact, this App Prop piece contains guidelines for you to create good writing style and approach for it. The first writing sample includes App Prop 1 essay examples to consider when preparing for the App Prop test that is essential for all AP students.Common Prop is a term used by professors to test your ability to express in writing the ideas of your research paper. You must come up with a persuasive argument for each of the points you are to discuss in your App Prop paper. You may be called upon to support a thesis statement, present evidence, criticize a thesis, or present alternative ways of analyzing a thesis.One important question about App Prop is: how do you formulate a solid argument for a particular topic? The tips provided in this article provide a more clear answer.The topics will be structured on the basis of your essay topic. Make sure that the topics you choose for your App Prop paper are discussed in detail. Find an approach that engages the readers' attention and inspires them to think and reason.Most App Prop essay samples have six topics, which will help you craft your particular essay. The topics include Introduction, Objectives, Context, Contextual Analysis, Conclusion, and Discussion.App Prop essay samples help you to structure your essays into a sequence of ideas that are related to the topic and contain the main points of your paper. Make sure that your research findings are organized and presented in the best possible way.Readers must appreciate the research findings because they are the basis of the discussion. To make them understand clearly, you need to make the important points and discussion pieces both short and sweet.Apart from writing the paper according to a topic, you can also consider sub topics. This way, you have more flexibility to write a thorough and convincing App Prop paper. Using subtopics in App Prop essay samples will make your App Prop paper appear more creative and less repetitive.

Religion By John Steinbeck s East Of Eden - 1379 Words

Religion is a central theme in John Steinbeck’s East of Eden. Religion constantly appears through the similarities between the Cain and Abel story, the Hebrew word timshel, and the presence of God and Fate in the novel. Throughout the book, the characters struggle with the ideas of good and evil, and choice and freewill. As the story unfolds and progresses, we see the characters deal with these things with religion being the base and the root that the book lays upon. The biblical story of Cain and Abel plays a central role in the novel East of Eden. In Genesis, Adam and Eve s sons, Cain and Abel, offered sacrifices to God. The shepherd Abel sacrifices his best lamb, while the farmer Cain offers grain. Because God prefers Abel s gift over Cain s, Cain becomes infuriated and kills his brother in a jealous rage. Adam asked, â€Å"Do you know where your brother is?† â€Å"No, I don’t,† said Cal. . . . â€Å"He hasn’t been home for two nights. Where is he?† â€Å"How do I know?† said Cal. â€Å"Am I supposed to look after him?† (410) This exchange between Adam and Cal is a direct parallel with the exchange between God and Cain that appears in the book of Genesis in the Bible. After Cain murders Abel, God realizes that Abel is missing and asks Cain where Abel is. Cain retorts, â€Å"I know not; am I my brother’s keeper?† Adam and Cal’s reenactment of this conversation links them explicitly to the biblical story and cements Cal and Aron, respectively, as surrogates for Cain and Abel. The characters ofShow MoreRelatedJohn Steinbeck s East Of Eden1087 Words   |  5 Pagesimpression on his sons, John Steinbeck portrays experiences he acquired from his childhood in the novel East of Eden through the characters’ conflicts and actions to encourage them to write their own story not dictated by their roots. Steinbeck admits in Journal of a Novel: The East of Eden Letters that he â€Å"hopes his two young sons will find meaning in life when they grow and acquire the experiences to understand.à ¢â‚¬  Steinbeck s failure to feel accepted, accept his father s failures, and failure toRead MoreWhat Influenced John Steinbeck?. What Exactly Influenced884 Words   |  4 PagesWhat influenced John Steinbeck? What exactly influenced Steinbeck’s writings? Was it his background, his past, or was it the way he grew up and learned. There are many factors that come into play when trying to depict what exactly influenced an author. A lot of people believe that he was heavily influenced by California, where he lived. As many as nine of his works were proven to be based off of some part of california life in his time. But not all of his inspiration could simply come from CaliforniaRead MoreAnalysis Of John Steinbeck s The Crucible 1074 Words   |  5 Pages Dylon Morrison Mr. Briggs 5 December 2014 Word Count: 978 John Steinbeck John Steinbeck was born on February 27, 1902 in Salinas, California. John decided to be a writer at the very young age of fourteen. â€Å"John used to lock himself in his bedroom and to be alone and write stories and poem†(John Steinbeck Biography). John was the first in his family to have a striving desire to become a writer, his father did everything he could to keep food on the table and his mother was a former schoolRead MoreThemes And Styles Of John Steinbeck s The 4033 Words   |  17 PagesJohn Buttiglione Mr. Bruno English IV Period 08 November 17, 2014 Themes and Styles of John Steinbeck John Ernst Steinbeck, Jr. was born on February 26, 1902 in Salinas, California. He spent the majority of his childhood there and readers learn about his home city and childhood in his works. Steinbeck wrote novels, non-fiction books, short stories, poetry, and plays. Some of his most impactful and recognized works include: Of Mice and Men, The Grapes of Wrath, The Pearl, The Moon is Down, EastRead MoreHow to Write a Research Paper11497 Words   |  46 PagesWriting the Research Paper Handbook and Style Guide English teachers from both Cranston High School East and Cranston High School West prepared this booklet for students learning the fundamentals of research paper writing. Much of the material was gleaned from sources listed on the acknowledgements page. The information chosen is considered suitable to fulfill the instructional needs of the teachers and to facilitate practical use by the students. 1. Topic Selection Topic selection

The Violence Of The Chicago Police Department - 906 Words

Chicago is a violent place to live. There is a very serious problem, in some areas of Chicago there is no respect for human life. Children are victims of gun violence for being in the wrong place at the wrong time. What can be done to have some social order in this place? Guns should be banned in Chicago because it had claimed too many lives of innocent people. Banding guns will reduce violence. Will stablish order for Chicagoans. Stricter laws with more severe punishment be and reinforcement of these laws will make a person think twice before getting their hands on a gun and breaking the law. Guns have cause many deaths. Therefore, Chicagoan should work together to try to prevent another fatality. According to the crime statistics released by the Chicago Police department on April 02, 2015 the city of Chicago has recorded 355 shootings from January to April. ( Aamer, Madhani). Senseless shooting death occurs throughout the year. Violence is out control, people particularly teenager are killing other kids because thing get out of control. They don’t know how to handle conflict and confrontation can become deathly. Senseless reasons for killing can bulling, teasing, name calling or even girl problems. Sometimes innocent people get caught in middle of confrontations. In 2013(CBS LOCAL Media) reported a story where gun violence claim the life of Jonylah Walkins a 6 month old baby who was shot multiple times. It is believe that Jonylah’s father was the intended target sinceShow MoreRelatedRacial Segregation Of Chicago And Explosive Gang Related Crime1671 Words   |  7 Pagesblocked† (Hagedorn 197). By doing the aforementioned the white gang’s behaviors have contributed to the racial segregation of Chicago and the explosive gang related crime in the present day south side of Chicago. Just like African Americans formed gangs to protect themselves against Chicago s white gangs, the Latin Kings formed in Chicago with the same intent. In Chicago Mr. Sanchez a member of the Latin Kings gang shared in an interview: How the Latin Kings were originally formed decades ago toRead MoreThe Talk Of Gun Violence1204 Words   |  5 Pagesyou ever heard of gun violence? If you ask somebody that question you will probably hear a sarcastic laugh and regret the debate you just started. It is something that has widely taken over media. It doesn t matter where are you are, the barber shop or on your couch watching TV. The talk of gun violence is in everything you do. Monica Davey writes this article to get Americans to realize the tragedies that are taking place in Chicago. Davey begins the article with CHICAGO — In a city wrestlingRead MoreProject Safe Neighborhoods1007 Words   |  5 PagesDue to the high rate of crimes committed throughout big cities by gun violence, it is essential for Law Enforcement to enforce a solution to prevent violent, brutal crimes from occurring. Both Federal and local Law Enforcement must work together to promote a solution for reducing gun violence. Back in Bush’s first term as President it was significant for the Bush administration to create a project to â€Å"get the message out there† about deterrence and the increasing number of crimes committed throughRead MoreGun Violence Crimes966 Words   |  4 PagesDue to the high rate of crimes committed throughout big cities by gun violence, it is essential for Law Enforcement to enforce a solution to prevent violent, brutal crimes from occurring. Both Federal and local Law Enforcement must work together to promote a solution for reducing gun viole nce. Back in Bush’s first term as President it was significant for Bush’s administration to create a project to â€Å"get the message out there† about deterrence and the increasing number of crimes committed throughRead MoreThe Infamous Gangster: Al Capone795 Words   |  3 Pagesoccurring in Chicago which gave a sense of a lawless city. He dominated organized crime in the Chicago area from 1925 until 1931. Prohibition led to the bootlegging of liquor and the gang war’s of the 1920s. Al Capone one of the world’s most feared gangster started his life in poverty and ended up making millions from the sell of illegal liquor, prostitution, gambling, and extortion. â€Å"But it was Capone’s schooling, both inadequate and brutal at a Catholic institution beset with violence that marredRead MoreThe Race Problem Of America Essay1540 Words   |  7 Pagesall at once. Nevertheless, we can still take a small step towards a more racially equal society by focusing on one of the more pressing issues of America’s ‘race problem’ today which lies in the justice system and is particularly evident in Chicago. Chicago is one of the most racially segregated cities in America with the north side being predominantly occupied by whites, the south and west sides being occupied by blacks and the southwest and northwest being dominated by Hispanics. Chicago’s minorityRead MoreWhy Will No One Help Put Away The Perpetrators?1300 Words   |  6 PagesFor the past 25 years in Chicago, an average of one child has been killed per week (Ansari, 1), but the violence does not stop with children. In 2016 alone, there were, â€Å"762 murders, 3,550 shooting incidents, and 4,331 shooting victims† (Caputo, 2). While the murder rate has remained exceedingly high over the decades, and spiked in recent years, the willingness of witnesses to provide police with information remains at an all-time low, and approximately 80% of all cases have no workable leads (ShaperRead MoreAnalysis Of Death Of Laquan Mcdonald 867 Words   |  4 PagesIntroduction Police violence is a reoccurring issue in today’s world especially in America. It seems as though we live in a society where Police officers target minorities practically young African American men. On October 20, 2014, Laquan McDonald was roaming around a neighborhood in Chicago who happened to be â€Å"holding a knife† (Good). Jason Van Dyke as well as a few other officers responded to the calls and spotted McDonald wandering in the middle of the street. After a few seconds of the police officersRead MoreAn Informal Complaint With The Police Department934 Words   |  4 PagesImmediately following an adverse interaction with the police, an individual may choose to file a complaint with the relevant police department. Two different complaint formats, informal and formal, are generally accepted in both countries. An informal complaint offers the least opportunity for recoverysome relief, as the individual is merely making an oral statement to a responding offic er. Further hindering the process is the inherently biased nature of the forum; an informal complaint isRead MoreChicago Gangs and History Essay1307 Words   |  6 PagesChicago Gangs, Then and Now with Solutions Nick Crot Marist High School Abstract This paper deals with gang violence in the city of Chicago since the beginning of time. It takes a deep look into the history of Chicago gangs and how they interact today. Also the past problems the City of Chicago made when dealing with gangs and the problems that gangs today have and how Chicago has the worst gang problem in the country. Also how gangs have turned themselves into big, and lucrative enterprises

KNOWLEDGE AND PERCEIVED RISK OF MAJOR DISEASES Essay Example For Students

KNOWLEDGE AND PERCEIVED RISK OF MAJOR DISEASES Essay KNOWLEDGE AND PERCEIVED RISK OF MAJOR DISEASESGeneral Psychology, Course 02587-588AbstractThe American Psychological Association Journal Article this paper is based on focuses on the knowledge of health related risks and behaviors of middle age and older age women, and specifically womens â€Å"knowledge of perceived risk of major disease† (Wilcox ; Stefanick, 1999). A link between lifestyle and chronic disease in old age has been established. In addition, the belief that age was a risk factor for breast and colon cancer actually decreased with increasing age among women. The populations general knowledge of CHD risk factors has gone up in recent time. Women, African-American women specifically are still more likely to die from CHD as opposed to men. The study used a survey which they had women age 40 and older fill out. Information requested about the women who filled out the survey was their age, marital status, education level and ethnic origins. Other variables reported in the study that were measured were the risk factors women described in the survey that were relevant to CHD, breast cancer, colon cancer and other various health problems. The survey also contained questions regarding what the women thought were the leading causes of death of women in certain age groups and gender groups. The women in the study were also questioned regarding their perceived general risk of a women developing a major disease. The purpose of this study was to gain insight into what women know about serious diseases i.e., CHD, lung cancer, breast cancer, colon cancer and genital organ cancer and the risk factors associated with developing these diseases. Also the researchers were attempting to determine how women see their own chances of developing a serious disease and what they know about deaths due to the above-mentioned diseases in the survey and applying their knowledge across groups of men and women and various age groups. It is well known that the fastest growing section of the population in the United States is the senior citizens. When Baby Boomers, those born between 1946 and 1964, reach retirement age (some organizations allow employees 55 years old to take full retirement) which could begin next year for some and will continue to increase the older age or senior population of the United States (U.S. Bureau of the Census USBS, 1996a). The American Psychological Association Journal Article this paper is based on focuses on the knowledge of health related risks and behaviors of middle age and older age women, and specifically womens â€Å"knowledge of perceived risk of major disease† (Wilcox ; Stefanick, 1999). As people get older, they are more susceptible to diseases and other disabling conditions. Their very survival becomes difficult because as they age they are more likely to develop diseases such as coronary heart disease (CHD), cancer of the lung, colon, breast and genital organs. Women often live longer than men do and their mortality rates are less than the rates for men. Because women are living longer they are more likely to experience chronic illness during their later years of life. Although this is true for many women, it does not have to be. A link between lifestyle and chronic disease in old age has been established. Lifestyle factors or habits such as lack of exercise, smoking and bad or unhealthy eating habits have been closely linked to CHD (McGinnis ; Foege, 1993). Instead of managing a chronic disease such as CHD or diabetes we should have more focus on preventing the diseases that impact the health and quality of life for our aging population altogether and specificall y women. The prevention efforts could help increase the knowledge of individuals and this knowledge must be known or people will not change their unhealthy habits (Centers for Disease Control and Prevention 1999). An alarming report mentioned in the article this paper is based on â€Å"The 1992 National Health Intervention Survey Cancer Control Supplement† determined that most Americans did not know about the â€Å"major risk factors for common cancers and lacked knowledge regarding survival rates following early detection† (Breslow et. al., 1997). For example, close to two thirds of Americans did not know that age increased one’s risk for breast and colon cancer, and more than one half believed that the chance of survival following the early detection of colon cancer was fair or poor. Furthermore, the belief that age was a risk factor for breast and colon cancer actually decreased with increasing age among women. Heart disease is the number one cause of deaths for both men and women alike (Centers for Disease Control and Prevention 1999). The populations general knowledge of CHD risk factors has gone up in recent time. In this day and age more people are aware of CHD risk factors than ever before, but there are some sections of the population that are still not as informed as they should be. These sections of the population are those individuals who tend to be â€Å"less educated† and are â€Å"ethnically diverse. (Davis, Winkleby, and Farquhar, 1995; Smith, Croft, Heath, and Cokkindes, 1996). There has, in recent years been a reduction in deaths attributable to cardiovascular disease in the United States. Women, African-American women specifically are still more likely to die from CHD as opposed to men. (American Heart Association, 1997.)Studies have been conducted on the knowledge and perceived risk factors but they have focused mostly on one specific disease and not on information relevant to women specifically. There are not a lot of studies that have been done to determine the knowledge and perceived risks women may have about their chances of developing, controlling or preventing a serious disease. It is important that more be done to look at women’s personal knowledge of diseases and the differences among various age groups awareness of information regarding risk factors associated with serious diseases and how these women see themselves and their possible vulnerability to developing serious diseases. If more studies were done on these aspects and the focus of the study was to compare these variables, it could lead to more reliable and useful results. If a theory is tested and retested and similar results are documented then it is more reliable information to use to help women become better educated and more active in preventing serious and potentially life threatening diseases. Also these studies could be effective in establishing a relationship b etween these aspects, and early detection testing which would result in changing of health behaviors so that these diseases can be prevented more often. Free Grapes of Wraths: Character Grapes Wrat EssayNext the participants answers to the survey questions were analyzed. The analysis for participants awareness of deaths due to specific diseases was done by examining the answers to the questions to determine if the percentage of correct answers and these were compared to the target groups the questions pertained to in order to determine if there were any variations based on target groups. Also the perceptions of the participants were analyzed on the subject of general risk, personal risk, control and preventability concerning the diseases mentioned in the survey. To do this the researchers used analytical methodologies to evaluate the independent variables and dependent variables in the survey. Due to some participants answers to questions regarding risk factors in the survey some participants were not included in the analysis. Some of the women had already developed some of the diseases the survey was based on so they could not be used in the analysis. The results of the study can not be used for the general population of middle age or older women because the sample of 200 women from the San Francisco Bay area did not contain a well rounded group. The sample used did not include participants in varied groups representative of educational levels, different economic backgrounds or ethnic diversity. In regards to participants knowledge of the causes death for the different target groups, the percentages of accuracy varied from one target group to the another. The participants were more likely to know the causes of death for older men than for older women, and were more likely to know the causes of death for younger groups included in the survey than for women in general. The purpose of this study was to gain insight into what women know about serious diseases i.e., CHD, lung cancer, breast cancer, colon cancer and genital organ cancer and the risk factors associated with developing these diseases. Also the researchers were attempting to determine how women see their own chances of developing a serious disease and what they know about deaths due to the above-mentioned diseases in the survey and applying their knowledge across groups of men and women and various age groups. The study was also focused on bringing to light the knowledge levels of the women surveyed and at the same time the results can be used to determine areas where the health care field may be able to focus on, to improve health behaviors. The purpose of this study was to gain insight into what women know about serious disease and what they know about causes of death and risk factors as they relate to the diseases looked at in the survey and applying their knowledge across groups of men and women of various age groups. I have to say that article did not offer a lot in the way of usable information on the general population of women because the sample size was small, mostly White, highly educated women. Low income, other education levels and ethnic groups were not adequately represented. But I guess it is a start in the direction of learning what women know and how to help them learn better health behaviors. American Heart Association. (1997). 1997 Heart and Stroke Statistical Update. Dallas, TX; American Heart Association. Breslow, R. A., Sorkin, J. D., Frey, C. M., Kessler, L. G. (1997). Americans’ knowledge of cancer risk and survival. Preventive Medicine, 26, 170-177. Centers for Disease Control and Prevention. (1999). National Center for Chronic Disease and Prevention and Health Promotion. Online, *http://www.cdc.gov/nccdphp/cardiov.htm* 2000, October 12. Davis, S. K., Winkleby, M. A., Farquhar, J. W.(1995). Increasing disparity in knowledge of cardiovascular disease risk factors and risk-reduction strategies by socioeconomic status; Implications for policymakers. American Journal of Preventive Medicine, 11, 318-323. McCaul, K. D., Branstetter, A. D., Schroeder, D. M., Glasgow, R. E. (1996). What is the relationship between breast cancer risk and mammography screening? A meta-analytic review. Health Psychology 15, 423-429. McGinnis, M., Foege, W. H. (1993). Actual causes of death in the United States. Journal of the American Medical Association, 270, 2207-2212. U.S. Bureau of the Census. (1996a). 65 plus; in the United States. Washington, DC; U.S. Government printing Office. U.S. Bureau of Census. (1996b). Statistical abstract of the United States. Washington, DC; U.S. Government Printing Office. Wilcox, S. and Stefanick, M. (1999, July). Health Psychology: Knowledge and Perceived Risk of Major Diseases in Middle-Aged and Older Women. American Psychology Association Journals Online, 18:4, 8 pages.http://www.apa.org/journals/hea/heal84346.html 2000, October 12. Bibliography:

Living By Number Essay Example

Living By Number Essay Living by Number Summary MarineCorp was the maritime solution provider for the SORIA group of companies. It had two subsidiaries which are Green Port Sdn Bhd and Sungai Emas Port Sdn Bhd. Hafiz Hasyim is the person who is responsible to report financial performance in the company. He is one of the Boards which is CFO in organizational structure for the three companies. Besides, Vessel inspection and vetting was a major business of MarineCorp. MarineCorp also provide consulting services to SORIA and its related contractors that included those for newly built vessel for upstream and downstream il and gas operations. For Green Port, it major activities included pilotage and marine support, emergency response, port management and operations, navigational safety, and marine services to the Single Buoy Mooring facilities. Last but not least, Sungai Emas major activities included pilotage and marine support, emergency response, port management and operations, and navigational safety. Protagonist/ Decision maker Hafiz Hashim, the Chief Financial Officer of Marine Corp Sdn Bhd and responsible for the financial management of MarineCorp and its wholly-owned subsidiaries which re Green Port Sdn Bhd and Sungai Emas Port Sdn Bhd. Problem There are some problems that Hafiz face during this financial performance which is he in dilemma situation whether to approach economic earnings that has required by SORIA group, Value Based Management (VBM) or use profits as practised by the company(Marine Corp Sdn Bhd) and its subsidiaries to report financial performance. We will write a custom essay sample on Living By Number specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Living By Number specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Living By Number specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Also, the Chairman requested specifics action that can improve companys performance due to financial performance. Other problem faced by the protagonist is pressure from the General Manager of Green Port and also Marine Corp Sdn Bhd here they want to have better performance so they can get higher bonuses. GM Green Port, Anita Osman requested to amortise the dregging cost because Hafiz miscalculated them while GM Marine, Lee Chong Way refused to propose the dividend to the shareholders because of the cash already spend to fund investments. There are also certain accounting issues that arise that give pressure to solve it. The Major Issue The major issue occurred when there are two types of opinions that Hafiz has to consider. First is the opinion president of Suria Group so that Value Based Management (VBM) to be used for the SORIA Group and all its subsidiaries and associated companies. Secondly, for the current situation the MarineCorp and it subsidiaries are practicing profit base to measure the company performance. Besides, General Manager (6M) of Green Port requested to change dredging cost by amortizing it. Another issue occurred also in Marine Corp while the GM of the company refuse to propose dividend to their shareholders and use cash to generate interest income on fund investment. Case Exhibits From Appendix G it shows the companies NOPAT, Average Invested Capital and Weighted Average Cost of Capital (WACC) and from these components the performance for each company can be measured. Under the VBM model, both economics earning for Sungai Emas and MarineCorp are positive which are 5,030,563 and 14,274,611 thus its shown that these company are creating value for their company. In the other hand, economic earning for Green Port is -14,588,232 (negative) and this indicates that value was destroyed for the company. Besides, under profit based the Green Port company shown the most profitable company compared to Sungai Emas and MarineCorp when the net profit after tax for the Green Port is the ighest among them. Question 1: Determine the economic earnings of the MarineCorp Sdn Bhd, Green Port Sdn Bhd and Sungai Emas Sdn Bhd. Because the president of SORIA wants to use the Value Based Management (VBM) system, the company would be measured by economics earnings. The table above show economic earnings for each company. Green Port will have negative economic earnings while the other two will have positive economic earnings. Positive economic earnings means that value was created for the company and investment should be done in this company because it provides higher return han the cost of capital. Negative economic earnings would mean than the value of company was destroyed and investment should be avoided from this company because it illustrate that the company failure to provide higher returns than the cost of capital. Question 2: Rank the companies in terms of their financial performance. Measurement Marine Corp Sungai Emas Green Ranking Economic profit Net profit after tax 5,841 ,524 2770,609 Profit margin 28. 89% 24. 03% 28. 46% Current ratio 2. 47 2. 96 1. 13 ROA 70. 57% 26. 94% 5. 56% Based on the Tablel . 1, we have decided that Marine Corp Sdn Bhd has the best inancial performance compare with others two subsidiaries; Sungai Emas Port Sdn Bhd and Green Port Sdn Bhd. Even Green Port has the larger profit based but actually the company has destroy value if we calculate with the Value Based Management (VBM) as requested by the group SORIA. The value was destroy maybe because of the net operating profit was include the higher dredging cost that has been spend which is the amount that General Manager Green Port, Anita Osman want to amortise the cost to ensure that the company gain profit. Moreover, the Green port also had inancial charges while the other two companies did not have financial charges. In fact, the amount for profit based and economic earnings is differ where the amount of profit decrease. In term of ratio, profit margin shows that Marine Corp is the higher percentage which 28. 89% and follow by Green Port. However, Sungai Emas Port has lower profit margin, 24. 3% but the company has higher current ratio where is means an indication of a companys ability to meet short-term debt obligations or the possibility the company can pay debts because of Sungai Emas Port has higher urrent assets and lower current liabilities. Green Port has the lower percentage to pay the debt only 1. 13. Return on Assets (ROA) tells an investor how much profit a company generated for each dollar of assets. The higher ROA, more investor want to invest in the company. So it gives good impressions to the company. Marine Corp has higher ROA with 70. 57% followed by Sungai Emas Port 26. 4% while Green Port only 5. 56%. Overall, Marine Corp Sdn Bhd has better financial performance compare to other companies even current ratio Sungai Emas is higher than Marine Corp but the different is not too large. Marine Corp still can pay the debt. Follow by Sungai Emas Port Sdn Bhd and lastly Green Port Sdn Bhd. Question 3: In your opinion, why are the General Managers Green Port Sdn Bhd and MarineCorp behaving in such manner? In my opinion the reasons why the General Manager of both MarineCorp and Green Port behaving in such manner are self interest and stakeholder perspective towards their company. First scenario is when Anita Osman who is the General Manager of Green Port asks Hafiz to change the dredging by amortizing it. Basically, amortization is a method of recovering (deducting) certain apital costs over a fixed period of time. It is similar to the straight line method of depreciation. According to Win Mark Business solution, the amortization only applies to expenses incurred after you decide to establish a particular business and before the business actually begins operation. It applies not to all expenses. Some of them such as advertising; salaries and wages paid to employees who are being trained; travel expenses incurred in lining up prospective distributors, suppliers, or customers; and salaries and fees paid or incurred for executives, consultants, or imilar professional services. It does not, however, apply to expenses that would not be deductible if incurred after you start the business. In this case, the dredging cost exists under this category. It cant be amortize when it has incurred. It will violate the accounting principle of prudent. Furthermore, the financial statement would not give a true and fair when the cost is understated because of the amortization. When Anita decided to amortize the dredging cost, the total expense would decrease. This condition will lead to the higher profit even though from the reality view it is not. When the profit is higher, thus the performance of the company is viewed as excellent. As the company performance is good, the bonuses for the General Manager which is Anita Osman would increase. In case of General Manager of Green Port, Lee Chong Way refuses to pay dividend to shareholder. In his point of view, generate interest income on fund investment is better than giving away dividend to shareholder. The reason is market analysts worldwide are ranking companies by looking at the profit of the company. Moreover, the investor will attract to invest in the company that having ability to generate higher profit. The higher the profit, it is mean the company is the top company. Besides, when the company is in excellent rank, the pleasure will be credit to Lee Chong Way who is the General Manager. The conclusion is the evaluation of general manager is based on the company performance. Question 4 What action can be taken to improve future performance of Marine Corp and its two subsidiaries? Prepare a report of your recommendations to be presented the chairman of the board. Based on analysis that we handle, it seems that company needs to improve their performance to sustain development in the future. It is due to poor management in handling economic earnings of the one of subsidiaries in the company. We would suggest some recommendation to the chairman, firstly; mission, vision and goal of a company would be the most important determination the establishment of the company. However the organization of the company (chairman) has to review back this goals, mission and vision and remind the entire organization so that they would not go far from the objectives and improve the performance of the company. Next, think strategically and identify key metrics. In fact, you cannot manage what you annot measure. It is important to recognize and having a very systematic plan for the next two, three, five and even ten year ahead in the future and how you will measure the performance. Besides, your company should create balance score card to your strategic performance. The Balanced Scorecard provided four frameworks that a company should be identified. There are financial, customers, innovation and growth and internal process. To summarize in easy to understand language: What are the key drivers of profit and performance from all the key areas of the organization? Long term profitability comes from understanding how key variables in the organization are interrelated. To increase long term profitability your company must determine what variables drive that performance. In addition, pay attention to best in class which is set up your benchmark. Even in a life of person, there should have a benchmark to make sure his life focus to achieve something. Same goes to a company. How do we stand up to the best in class? When benchmarking, as with the balanced scorecard, it is important to benchmark many facets of the company not just company profits and product performance. What are their customer service policies, product quality, and reward? Remember benchmarking is a fast track to high performance and profitability. This was Toyotas approach when they started. They are profitable enough that they could own the big 3 American motor companies. Moreover, the recommendations that can give to improve the companies is conduct research for example, when you need specific information and prospect that does not exist conduct your own primary research rather than copied others. When the company conduct the research, they can ensure the accuracy of their findings. In ddition, the companies should implement the SWOT analysis to measure their strength and weaknesses (Strength, Weakness, Opportunity, Threats). Other areas that need to be focus more is welfare of the employees where the manager has to meet employees welfare such SOCSO, EPF and others so that they can give fully commitment to doing their Job accordingly. By doing so, it can maintain professionalism and motivate labour forces. Besides, the companies should appoint employee that fulfil the requirement that have been set by the companies. It is because these employees are the key factor that will determine successful of the ompany. On the other hand, selections of best employees can avoid the company to have higher turnover. Furthermore, the company should focus on stakeholders retention because getting a new customers is five time more expensive than retaining a current one. So the company must provide better service to have customer satisfaction. In term of shareholders, the companies must delivering on advertising promises and develop return policy that with satisfied both parties for instance pay dividend to the shareholders. This situation might affect investment in the future as shareholders give their trust and confident to the company.