Friday, January 24, 2020

Effects/Origins of Racism :: essays research papers

Today, the United States is respected around the world as an international business powerhouse, notorious for a flourishing capitalistic marketplace. However, the very foundation for this commercial capitalist market was rooted in the exploitation of Africans. At first, the primary use of North American land was to provide the raw materials necessary for the British to produce goods to the end user. The need for cheap laborers soon arose. Europeans filled this void through the use of free laborers—African slaves. Africans were viewed as inferior beings, mere property to be traded and used like a horse or a cow, which gave Europeans the notion that this practice was morally acceptable. At first, only wealthy Europeans could afford the goods produced by the African slave trade; however, the goods soon became affordable to the middle class and the demand for additional slaves grew rapidly.   Ã‚  Ã‚  Ã‚  Ã‚  At the time of the American Revolution, slavery was the very basis for the American economy. Most of the country’s industries revolved around and depended upon the use of traded peoples. If not directly using Africans to provide labor, most businesses in America somehow related to the use of this free labor and all Europeans benefited in some way. Textiles manufacturing was the staple industry during the Industrial Revolution, most of whose raw cotton was grown by enslaved Africans. Those not directly involved in the trade of Africans benefited from the purchase and sale of products created by the slavery system. The triangular trade emerged, allowing Europe and the American colonies to benefit, while exploiting blacks even further (to gain economically in Africa, one would have to take part in the trade by providing the laborers). The textile industry’s success was based on the use of slave labor, and without it, it’s questionable whether the U.S. would have become a major industrial power.   Ã‚  Ã‚  Ã‚  Ã‚  Sons and grandsons of the earlier traders in slaves and slave-produced products benefited both directly (by becoming captains of the industries fueled by the slave trade) and indirectly (by the intergenerational transference of wealth). Americans not only gained economically, but also in terms of living conditions and life expectancies. Even the educational system (i.e. Brown University) benefited from the profits of the slave trade. Political figures that helped form the bases for our nation’s principles and are commonly viewed today as respectable, noble men (such as George Washington and Thomas Jefferson) were able to live their luxurious lifestyles because of their slave ownership.

Thursday, January 16, 2020

Current Developments and Trends in Social

An Internship Report on: |†The Cash Management Process of ACI LIMITED† | Submitted By: |MD. NOOR-UDDIN | |ID NO-08091201027 | |MBA Intake – 14th | |Bangladesh University of Business & Technology (BUBT). | Submitted to: |prof. M. hakim | |program director, ( mba ) | |Bangladesh University of | |Business & Technology (BUBT). | Acknowledgement At first, offer my sincere gratitude and thanks to my internal supervisor of internship program, Prof. M. A Hakim, Program Director, (MBA) for giving me the necessary instructions, suggestions and guidelines for preparing this report.Next, I would like to convey my heartiest gratitude and greetings to my host organization supervisor Syed Hasrat Zafar, Sr. Executive in Finance department who provided me the guidance and support whenever necessary. During my internship and preparing this internship report I received a very much friendly and wholehearted cooperation attitude from all the staffs and members of ACI Limited. I would like to thank them for their cooperation that helped me to complete internship and prepare the report. Company Background ACI was established as the subsidiary of Imperial Chemical Industries (ICI) in the then East Pakistan in 1968.After independence the company has been incorporated in Bangladesh on the 24th of January 1973 as ICI Bangladesh Manufacturers Limited and also as Public Limited Company. This Company also obtained listing with Dhaka Stock Exchange on 28 December, 1976 and its first trading of shares took place on 9 March, 1994. Later on 5 May, 1992, ICI plc divested 70% of its shareholding to local management. Subsequently the company was registered in the name of Advanced Chemical Industries Limited. Listing with Chittagong Stock Exchange was made on 22 October 1995.Advanced Chemical Industries (ACI) Limited is one of the leading conglomerates in Bangladesh, with a multinational heritage. ACI SRAMIK KARMACHARI UNION established on October, 1972. This union based on ACI Pharma Production. At present there worked 154 workers in factory and in head office & distribution there work 11 people. They treated as non-management staff. They have different salary structures, leave & benefit packages and other packages like provident fund, gratuity, ex-gratia and leave encasement Mission |ACI’s mission is to enrich the quality of life of people through responsible application of knowledge, skills and technology. |ACI is committed to the pursuit of excellence through world-class products, innovative processes and empowered employees to | |provide the highest level of satisfaction to its customers. | | Vision | |To realize the mission ACI will: | |Endeavor to attain a position of leadership in each category of its businesses. |Attain a high level of productivity in all its operations through effective and efficient use of resources, adoption of | |appropriate technology and alignment with our core competencies. | |Develop its employees by encouraging e mpowerment and rewarding innovation. | |Promote an environment for learning and personal growth of its employees. | |Provide products and services of high and consistent quality, ensuring value for money to its customers. | |Encourage and assist in the qualitative improvement of the services of its suppliers and distributors. |Establish harmonious relationship with the community and promote greater environmental responsibility within its sphere of | |influence. | |Values | |Quality: no compromise with the quality would be made. | |Customer Focus: customer satisfaction and requirements would be given the highest priority. | |Fairness: equal preference for all the respected clients. | |Transparency: no hidden agenda. | |Continuous Improvement: would always seek improvement. |Innovation: try to provide customers with innovative products and ideas. | Objectives of the Report The purpose of the study is to find out the effectiveness of Non Management agreement between ACI Limited & Trade Union by using different financial analysis techniques. Methodology Adopted to complete the Internship Report Research Methodology: In this study, exploratory research was undertaken to gain insights company procedures and practices. Then the gathered data was analyzed and compared with the accepted practices according to the standard accounting principles.Both the primary as well as the secondary form of information was used to prepare the report. The details of these sources are highlighted below: Primary Sources: †¢ Oral interview with various officers of the company. †¢ Accounting records- vouchers, journal, ledgers etc; both in electronic and paper †¢ Company manuals Secondary Sources: †¢ Various accounting related books and periodicals. †¢ Bangladesh Accounting Standard guide. †¢ Website information. Limitations to Prepare the Report †¢ Time frame for the research is limited.The adoption to the organization takes a lot of time. †¢ Detai led research was not possible due to constraints and restrictions posed by the organization. †¢ The report was written from an individual’s perception. So, all the findings might not be objective. †¢ Getting relevant papers and documents have been extremely difficult. †¢ To protect the organizational confidentiality, some parts of the report will be edited. †¢ Most examples have been provided with imaginary figures to keep with the organizational rules. The management seems to get woks out of the intern rather than helping in the academic pursuit. |3. Scope of the Project |19 | |4. Topic analysis and discussion |19 | |4. 1 Cash management |19 | |4. 2 Bank Reconciliation |22 |4. 3 Working Capital |26 | |4. 4 Petty Cash |28 | |4. 5 Overdraft |33 | |4. 6 Journal |35 | |4. Risk Management |37 | | | | |5. Findings & Analysis |44 | | | | |6.Recommendation |48 | | | | |7. Conclusion |50 | Bibliography * Accounting records- vouchers, journal, ledgers etc; bot h in electronic and paper. * Company manuals. * Web Site of ACI Limited, * Web pages of www. aci-bd. com.. * http://info. aci-bd. com/knowledgeshare. php

Wednesday, January 8, 2020

The Horror of Gas Chamber Poison Zyklon B

Beginning in September 1941, Zyklon B, the brand name for hydrogen cyanide (HCN), was the poison used to kill at least a million people in gas chambers at Nazi concentration and death camps such as Auschwitz and Majdanek, both in Poland. Unlike the Nazis earlier methods of mass murder, Zyklon B, which was originally used as a common disinfectant and insecticide, proved to be an efficient and deadly murder weapon during the Holocaust. What Was Zyklon B? Zyklon B was an insecticide used in Germany before and during World War II to disinfect ships, barracks, clothing, warehouses, factories, granaries, and more. It was produced in crystal form, creating amethyst-blue pellets. Since these Zyklon B pellets turned into a highly poisonous gas (hydrocyanic or prussic acid) when exposed to air, they were stored and transported in hermetically sealed metal canisters. Early Attempts at Mass Killing By 1941, the Nazis had already decided and attempted to kill Jews on a mass scale. They just had to find the fastest way to accomplish their goal. After the Nazi invasion of the Soviet Union, Einsatzgruppen  (mobile killing squads) followed behind the army in order to round up and murder large numbers of Jews by mass shootings, such as at Babi Yar. It wasnt long before the Nazis decided that shooting was costly, slow, and took too high a mental toll on the killers. Gas vans were also tried as part of the Euthanasia Program and at the Chelmno Death Camp in Poland. This mode of killing used carbon monoxide exhaust fumes from trucks to murder Jews crammed into the enclosed back area. Stationary gas chambers also were created and carbon monoxide was piped in. These killings took about an hour to complete. Test Using Zyklon B Pellets Crematorium 1 at Auschwitz concentration camp. Ira Nowinski/Getty Images Rudolf Hà ¶ss, commandant of Auschwitz, and Adolf Eichmann, one of the German officers in charge of exterminating Jews and others, searched for a faster way to kill. They decided to try Zyklon B. On September 3, 1941, 600 Soviet prisoners of war and 250 Polish prisoners who were no longer able to work were forced into the basement of Block 11 at Auschwitz I, known as the death block, and Zyklon B was released inside. All died within minutes. Just days later, the Nazis transformed the large morgue room at Crematorium I in Auschwitz into a gas chamber and made 900 Soviet prisoners of war go inside for disinfection. Once the prisoners were crammed inside, Zyklon B pellets were released from a hole in the ceiling. Again, all died quickly. Zyklon B proved to be a very effective, very efficient, and very cheap way to kill large numbers of people. The Gassing Process Aerial reconnaissance film of Auschwitz concentration camp, 1st August 1944.   Bettmann/Getty Images With the construction of Auschwitz II (Birkenau), Auschwitz became one of the largest killing centers of the Third Reich. As Jewish and other undesirables were brought into the camp via train, they underwent a Selektion, or selection, on the ramp. Those deemed unfit for work were sent directly to the gas chambers. However, the Nazis kept this a secret and told the unsuspecting victims that they had to undress for a bath. Led to a camouflaged gas chamber with fake showerheads, the prisoners were trapped inside when a large door was sealed behind them. Then, an orderly, who wore a mask, opened a vent on the roof of the gas chamber and poured Zyklon B pellets down the shaft. He then closed the vent to seal the gas chamber. The Zyklon B pellets turned immediately into a deadly gas. In a panic and gasping for air, prisoners would push, shove, and climb over each other to reach the door. But there was no way out. In five to 20 minutes, depending on the weather, all inside were dead from suffocation. After it was determined that all had died, the poisonous air was pumped out, which took about 15 minutes. Once it was safe to go inside, the door was opened and a special unit of prisoners, known as the Sonderkommando, hosed down the gas chamber and used hooked poles to pry the dead bodies apart. Rings were removed and gold plucked from teeth. Then the bodies were sent to the crematoria, where they were turned into ash. Who Made Zyklon B? Zyklon B was made by two German companies, Tesch and Stabenow of Hamburg and Degesch of Dessau. After the war, many blamed these companies for knowingly creating a poison that was used to murder over a million people.  The directors of both companies were brought to trial. Tesch and Stabenow director Bruno Tesch and executive manager Karl Weinbacher were found guilty and given death sentences. Both were hanged on May 16, 1946. Dr. Gerhard Peters, the director of Degesch, was found guilty only as an accessory to homicide and was sentenced to five years in prison. After several appeals, Peters was acquitted in 1955.