Wednesday, August 5, 2015

Englsih Note for BBS first year



·         Adventures in English
·         Joys of Reading
·         Business English

1. Write the story Of "Yudhishthira's wisdom" from the point of View of the yaksha.
Ans: - I am Yama, the heavenly father of Yudhisthira, the pandav of Mahabharata. It is the story related to the time when the pandavas were in exile. I had to test the wisdom of my son. If in any way it had been eroded due to problems of life. I turned myself a Yaksha and wanted for the chance, in the forest where they, the pandava were is exile, in hiding.
It was a very hot day, and the pandavas were chasing a deer. They all become very thirsty and sat under the shade of a tree to reset. The youngest Pandav, sahadev, was gone to look for water. After searching for sometime, he came near the pond which I had impanted. I kept watch there, in a vanished condition. When he wanted to drink water from there, I stopped him and asked him to first answer my questions. He did not see me, he only heard my voice. So he thought that the sound was perhaps mistake of his ears. He ignored my warning and tried to drink water. I made him unconscious.
For very long, when Sahadeva did not return, Nakula was sent. He also came near my pond, and had to face the same result. In this same way Arjuna and Bhima also had the same consequence. Finally Yudhisthira himself came, but he chose to answer the questions first before drinking water. He was also sad seeing his four younger brothers lying in that condition. I started asking him question like, "what made the sun shine: what is man's surest weapon against danger etc. He answered the questions difficult question, to test his wisdom. I Offered him in the life of one of his brothers back, for the wise answers he had given, I thought he might demand bhima or Arjuna back, who were very strong fighters, and who would help him in future fight of Mahabharata(Kurukshetra). But to my surprise, he demanded the life of Nakula or Sahadeva. I was surprised, and asked the reason for it .His answer was full with wisdom. He said that righteousness and truth was the only weapon with a man. Other things are of no use without them. Since him, a son of Kunti was alive, so it was only justified that a son of his step-mother, Madri, should also be alive (Nakula & Sahadeva were Madri's son).
I was very impressed by his wisdom. So, firstly, I exposed myself and then restored the consciousness of all the four pandavas. After that i gave them the boom of victory and success, in future, and came back to my heavily abode, satisfied.
2. On the basis of your reading of “The Savage Male" discusses four of the customs of the Yanomamo people in about 150 words.
Ans: - This anthropological writing by"Marvin Harris" is associated with a study of the behaviors of a tribe of American Indian living at the borders of Brazil and Venezuela. They are the example of 'the most aggressive, warlike, and male-oriented societies in the world. They are primitive military sexists. This study is based on certain customs followed by these people.
Physical abuse to wife: All the Yanomamo men physically abuse their wives. In fact, the women also grade themselves about the love from husband, or lover, on the basis of the number of wounds and sear there are on their body. The wives are only to submit to the orders and demands from the husbands. This is all done for creating an "image" or oneself as a real male.
Use of hallucinogenic drugs: The taking of such drugs, blowing the hallucinogenic powder into each others' nostrils etc. is almost monopoly of the males. It is a belief that taking of this drug helps in coming in contact with spiritual powers. The female and looked down upon as something dirty, so they are prevented form the use of this drug.
Menstrual blood is evil and dangerous: When the girl has her first menses, the yanomano people lock her up inside a specially constructed bamboo cage. She is also forced to go without food during this period she always has to live in seclusion during her menses.
The custom of duets between men: It is the best example of the Yanomano male chauvinist syndrome. All fierce looking Yanomano people gather with their weapons. Men get divided into 'host' and 'guest'. The host accuses the guest of stealing. The guest rebound saying that the hosts have kept the best food for themselves. And there starts the 'chest pounding' duel. A warrior from both parties come to the center, and stands to jump and hit on the opponent's chest alternatively.
3. Write an essay on "The value of education" by comparing and contrasting the ideas given by Library card" and “why go to University". Your essay should include:
(a) Introduction
(b) Summary of "The Library Card"
(c) Summary of "Why go to University"
(d) Why is education considered to be supremely valuable?
Ans: The value of education is something about which you can go on writing so many things. It is not something which can develop on a scale basis. The education helps people in two ways -material and intellectual. If education is some thing which is associated with gaining knowledge for better prospectus, then I do not prefer it. In my opinion the real value of education is when it makes people enlightened and removed off from the various prejudices. Education, more than anything, makes a man understand himself more. It opens a broader spectrum for the men. Both these aspects are dealt up in two chapters. Through, both of them i.e.the library and the university are places of learning. They both enlighten the people (students). But both have different means to do so. The library is a place where a person interacts with the books, but in a University, he interacts with people.
In the effort of trying to know more about the white writer (Mencken) who wrote in the favor of the blacks, and got criticisms. Mr. Richard Wright (a Negro) comes to know about so may other writers. He knows not only the writers but also the many other writers who have any sort of bias. He comes to learn about so many books which seem to open the floodgates of information and new worlds that Richard himself is amazed about how could people write so much which they have known. This also clears the clouds of prejudices held by blacks against the writers. But it also helps certain misconceptions held by Negros (including the writer) to get cleared. The writer realizes the weakness of Negros themselves. He finds the Negros themselves responsible for their condition. He realizes the bias and exploitation between the Negros themselves. But after all it is only the bookish knowledge that Richard gets. He does not get the real feel of human nature.
But in contrast of it, we have the University. There we get the real encounter with people. We come in contact with so many people of so many ethnicity, language, class, culture etc. It is an open book where one makes analysis and understanding on real basis. In this regard the writer has suggested many points as to why to go to University. The University education enhances our chances of career development by way of promotion and sop increasing income and social standings. It teaches us rational and scientific thinking, tolerance, open-mindedness, and the attitude of questioning established ideas. It even helps in a hygienic and healthy living. We come in category of learned people, so we are given value, which only library learning may not.Education enhance our self-confidence. Like in case of library, University education also makes us inquisitive. Education by both ways gives us more democratic perhaps.
In this way, even through the purpose of both- the library and the university are to give education, but both are also different in their own ways.
4. Apply the four levels of regarding with texts to “Marriage is a Private Affair”
Ans: - It is one of the best short stories by ‘Chinua Achbe’. He is an Anglo-African writer, and he has very fine understanding of the African culture. Basically, Africa is a continent of numerous tribes. They all have their distinct cultures. It is the story of one such tribe, the Ibo tribe.
Nnaemeka is an LBO boy from Iboboland, who has come to Laos. And has also married nane attended from this marriage. He had wanted his son to marry in his own tribe, and had even chosen a girl. So he breaks all relation with Nneameka and his wife. Nnaemeka stays back in Laos. People of his own tribe appreciated his wife. The news used to reach Okeke, but he would not melt. After some years through, when there is letter from Nene to Okeke, he has to melt. Nene had requested that he allow his grandsons, who were grown up children then, and who deeply wanted. Tough, she herself would not come due to his feelings.
This whole story revolves around the conflict between Nnaemeka and his father, Okeke. After coming to Laos, Nnaemeka got a new world. This world was a cosmopolitan life of the capital. This life was very different from the life in Iboboland, the tribal life in a secluded corner of the country. This life changed his personality also. He become more opens minded and less traditional. He thought that ‘Marriage was a private affair’ between the only two people involved in it. But Okeke was not convinced with this new generation thought. He was still traditional and he had deep with his roots. His thinking was that the final decision about the marriage of the son or daughter should be in the hands of the parents. This was the main reason for the conflict between them. It is a conflict of the principles. But, after all, Okeke was grandsons. Besides, it was also the patience that of Nnaemeka and more of Nene, which paid at the last. But as far as marriage in Nigeria is concerned, it is not a private affair, it seems from the story. This is truer for the rural and tribal area.
As per my own views, I would say that marriages should be let to be a private affair, as long as children keep the sentiments of parents. The parents should also try to understand their children. But if they try to interface on the question of religious and caste, I would perhaps agree with such parents.
5. Write the story of IF NOT HIGHER?
If Not Higher
If Not Higher is a short and sweet story by I.L. Perennial.
 
Early every Friday morning, at the time of the Penitential Prayers, the rabbi of Nemirov would vanish.
He was nowhere to be seen - neither in the synagogue nor in the two study houses nor at a minyan. And he was certainly not at home. His door stood open: whoever wished could go in and out; no one would steal from the rabbi. But not a living creature was within.
Where could the rabbi be? Where should he be? In heaven, no doubt. A rabbi has plenty of business to take care of just before the Days of Awe. Jews, God bless them, need livelihood, peace, health, and good matches. They want to be pious and good, but our sins are so great, and Satan of the thousand eyes watches the whole earth from one end to the other. What he sees, he reports; he denounces, informs. Who can help us if not the rabbi!
That’s what the people thought.
But once a Litvak came, and he laughed. You know the Litvaks. They think little of the holy books but stuff themselves with Talmud and law. So this Litvak points to a passage in the Gamara - it sticks in your eyes - where it is written that even Moses our Teacher did not ascend to heaven during his lifetime but remained suspended two and a half feet below. Go argue with a Litvak!
So where can the rabbi be?
"That’s not my business," said the Litvak, shrugging. Yet all the while - what a Litvak can do! - He is scheming to find out.
That same night, right after the evening prayers, the Litvak steals into the rabbi’s room, slides under the rabbi’s bed, and waits. He’ll watch all night and discover where the rabbi vanishes and what he does during the Penitential Prayers.
Someone else might have gotten drowsy and fallen asleep, but a Litvak is never at a loss; he recites a whole tractate of the Talmud by heart.
At dawn he hears the call to prayers.
The rabbi has already been awake for a long time. The Litvak has heard him groaning for a whole hour.
Whoever has heard the rabbi of Nemirov groan knows how much sorrow for all Israel, how much suffering, lies in each groan. A man’s heart might break, hearing it. But a Litvak is made of iron; he listens and remains where he is. The rabbi - long life to him! - lies on the bed, and the Litvak under the bed.
Then the Litvak hears the beds in the house begin to creak; he hears people jumping out of their beds; mumbling a few Jewish words, pouring water on their fingernails, banging doors. Everyone has left. It is again quiet and dark; a bit of light from the moon shines through the shutters.
(Afterward, the Litvak admitted that when he found himself alone with the rabbi a great fear took hold of him. Goose pimples spread across his skin, and the roots of his side locks pricked him like needles. A trifle: to be alone with the rabbi at the time of the Penitential Prayers! But a Litvak is stubborn. So he quivered like a fish in water and remained where he was.)
Finally the rabbi - long life to him! - arises. First, he does what befits a Jew. Then he goes to the clothes closet and takes out a bundle of peasant clothes: linen trousers, high boots, a coat, a big felt hat, and a long, wide leather belt studded with brass nails. The rabbi gets dressed. From his coat pocket dangles the end of a heavy peasant rope.
The rabbi goes out, and the Litvak follows him.
On the way the rabbi stops in the kitchen, bends down, takes an ax from the bed, puts it into his belt, and leaves the house. The Litvak trembles but continues to follow.
The hushed dread of the Days of Awe hangs over the dark streets. Every once in a while a cry rises from some minyan reciting the Penitential Prayers, or from a sickbed. The rabbi hugs the sides of the streets, keeping to the shade of the houses. He glides from house to house and the Litvak after him. The Litvak hears the sound of his heartbeats mingling with the sound of the rabbi’s heavy steps. But he keeps on going and follows the rabbi to the outskirts of town.
A small wood stands just outside the town.
The rabbi - long life to him! - enters the wood. He takes thirty or forty steps and stops by a small tree. The Litvak, overcome with amazement, watches the rabbi take the ax out of his belt and strike the tree. He hears the tree creak and fall. The rabbi chops the tree into logs and the logs into sticks. Then he makes a bundle of the wood and ties it with the rope in his pocket. He puts the bundle of wood on his back, shoves the ax back into his belt, and returns to the town.
He stops at a back street besides a small, broken-down shack and knocks at the window.
"Who is there?" asks a frightened voice. The Litvaks recognizes it as the voice of a sick Jewish woman.
"I" answers the rabbi in the accent of a peasant.
"Who is I?"
Again the rabbi answers in Russian. "Vassil."
"Who is Vassil, and what do you want?"
"I have wood to sell, very cheap." And not waiting for the woman’s reply, he goes into the house.
The Litvak steals in after him. In the gray light of early morning he sees a poor room with broken, miserable furnishings. A sick woman, wrapped in rags, lies on the bed. She complains bitterly, "Buy? How can I buy? Where will a poor widow get money?"
"I’ll lend it to you," answers the supposed Vassil. "It’s only six cents."
"And how will I ever pay you back?" asks the poor woman, groaning.
"Foolish one," says the rabbi reproachfully. "See, you are a poor, sick Jew, and I am ready to trust you with a little wood. I am sure you’ll pay. While you, you have such a great and mighty God and you don’t trust him for six cents."
"And who will kindle the fire?" asks the widow? "Have I the strength to get up? My son is at work."
"I’ll kindle the fire," answers the rabbi.
As the rabbi puts the wood into the oven he recited, in a groan, the first portion of the Penitential Prayers.
As he kindled the fire and the wood burned brightly, he recited, a bit more joyously, the second portion of the Penitential Prayers. When the fire was set, he recited the third portion, and then shut the stove.
The Litvak who saw all this became a disciple of the rabbi.
And ever after, when another disciple tells how the rabbi of Nemirov ascends to heaven at the time of the Penitential Prayers, the Litvak does not laugh. He only adds quietly, "If not higher."

6. Apply the four levels of interacting the text to "If Not Higher".
Ans:- Literal comprehension: Early Every Friday morning at a time of penitential prayers, the rabbi of Nimirov would vanish .He was no where to be seen. Other People were of the opinion that during the prayers, he would go to heaven while the litvak did not believe that openly. In order to find out the whereabouts of the rabbi, the litvak managed him to go secretly to his room on the eve of the penitential prayers and hid under the bed. Early morning when others were praying for the people of Israel, the rabbi disguised himself as a peasant and left the house. After sometimes, he went to the nearby forest and cut the firewood and made a bundle of firewood. He, then, entered the house of poor Jewish women and persuaded her to buy the firewood but she did not buy as she was poor, than, he gave the firewood and candled the fire to her, He than started reciting the different portions of penitential prayers. Having seen such humanistic deeds of the rabbi, the litvak was deeply moved and from that time onwards, he becomes his disciple.
Interpretation: This story may be trying to tell us that doing goods deeds on earth may be a more exalted activity than doing God's will in heaven. Besides that, this story also focuses on the humanitarian activities that make a person great and noble. To do good deeds on this earth is a great reward on another world. Only by doing prayer god is not happy rather god becomes happy in doing humanitarian deeds and helping the needy people as the rabbi has done in the story.
Critical thinking: This story sounds highly idealistic as it delivers the moral lessons. In this selfish and materialistic world, no one will get the virtuous character like the rabbi in the story. The rabbi like people becomes simply laughing stock in the modern society. Any way, the story is good to deliver the moral lessons.
6. Summarize the plot of "If Not Higher" in one sentence.
Ans: - The rabbi of Nimirov happened to disguise himself as a peasant during the penitential prayers, the festival of Jews, and went to help the needy people, however, general people would think that he would go the heaven during the prayers but the litvak identified the reality of the rabbi by his skeptical nature.
Greek Legend
1. Summarize the story. “The Sword of Damocles” In a single Paragraph.
Ans.:- Dionysius, the strict ruler of strict, was well hated and always feared his death. He liked the company of learned men but also had many flatterers in the court. Damocles, a great flatterer always praised the happiness and gift of King Dionysius. Fed up with this, One day Dionysius decided to teach him a lesson and informed that Damocles would be the king and everyone would pay him respect as a king. Dressed in King’s clothes and crown, he was made to sit on the throne. At first, In spite of some awkwardness, he began to enjoy the post but suddenly, while looking upward, he saw naked sword hanging by a hair over his head. In great fear of his life, he could not enjoy anything. Then the ceremony is ended and he learned a great lesson.
Literal comprehension: - Dionysius was the king of Sicily in the 4th century B.C. He has both famous and tyrannical. He was surrounded by intelligent courtiers as well as flatterers. Among the flatterers was a foolish courtier called Damocles. He was always lauding talking very highly and praising the king. He aired lout his opinion of the king being the happiest person in the king being the happiest person in the world and he sat upon the throne of Sicily. However, Dionysius was not deceived by such Flattered. To amuse himself Dionysius told Damocles that he could sit on the throne the next day during the banquet and know how a king feels.
So the next day, Damocles was clothed in royal hobs and was told by the king to wear a golden crown and sit on the throne during the banquet. Damocles sat down on the throne wearing rich silk clothes with the crown on his head. At first he enjoyed the newly gained status, but after a while his head became heavy because of the crown. He was treated like a king, every dish of food to be tasted before it was served to him. To make sure that it was not poisoned. At first Damocles liked being in this position but suddenly his spirits were dampened he looked up and got the sock of his life just above his head was a sword hanging upon a single strand of hair. If the slender hair hrock, the sword would kill him instantly Damocles immediately wanted to get down prom the throne, but Dionysius ordered him to remain where he was throughout the banquet Damocles was terror-sinker as he felt the sword would fall upon his head and take away his life. Paralyzed with fear he could not eat his food to sit on the throne then became an unpleasant experience. He only kept looking at the hanging sword after several hours. The banquet ended and he was more than happy to remove the crown form his head and get down from the throne and become an ordinary subject.
Interpretation: - The writer may be telling us that a high position has its risks and dangers boundless and wealth and power does not always being happiness and satisfaction. Damocles was a coward who pared for his life.
Critical thinking: - This may be an imaginary story. It is absurd of king to allow al common man to sit upon his throne. King Dionysius was playing a cruel joke by a hanging a sword above Damocles head. Flatterers praise people but their words are empty devoid of meaning.
Assimilation: - this story teaches us that we should not be deceived by flatterers and it also makes it clear that to hold high power and greatness. One must be strong and full of courage.
1. A: - Summarize the story. "Phaedo”.
PHAEDO
Word meaning
Execute –मृत्युदण्ड दिनु
Hemlock- विषालु वनस्पति
Execution – मृत्युदण्ड
Coincidence – संयोग
Two characters Phaedo and Echecrates were having discussion about the last moment of Socrates. Phaedo was a devoted disciple of Socrates. He was present there at the last moment of Socrates death; he gave the following description to Echecrates.
Socrates had been accused of misleading the youth a causing them to hold free opinions. After the trial he had not been immediately executed (punishment of death) because there was a tradition in Greece to send ship to Delos in the name of Apollo and due to this incidence the execution was postponed, after the ship from Delos will arrive, he would be executed.
When the ship was arrived, on that all Socrates’ friends and relatives had come to the prison. The day had been passed in conversation as was his way in prison and out. After the long philosophical discussion about soul, Socrates went and took a bath. He sent all his family members home. Then the Jailer came to him by weeping in and said that Socrates had to drink poison that day. He cried and went away; Socrates didn’t afraid he praised that men and sent one of his men to bring the poison. When Crito said that his master could drink it a little later, Socrates replied that he would make himself ridiculous in his eyes. It was better not to stick to life if he did not give him anything. Socrates took the cup of hemlock and swallowed in one breath. Than his friends began to weep and he stopped them. The poison was creeping up to his heart. His last words were to his friends Crito, asking him to offer a cock to the healing god, Asclepius,
Asclepius is the Greek god of Medicine, and an offering would typically to make to thank the god for curing a disease, Socrates suggestion in his dying words is that he has been cured of the disease that is life, and should therefore be thankful to Asclepius. For as long as we are alive our soul is tempted and distracted by the flesh. Only thorough death can our soul achieve that release that “cures” if these ills.
2. What is the main theme of the story, “The Sword of Damocles.”
Ans. :- People may think that people in power and high position lead a happy life without any tension and trouble but it is not so. The life of king, prince and emperor seem quite happy on the surface level but they too have to undergo with great tension and trouble at times. No doubt, high position has its own charms and glory it has its own risk. It is better to look into the things rather than at the things to know the reality of anything
The Brave little Parrot
1. Apply the four levels of interacting the text to the story, “The Brave Little Parrot”.
Ans.:-
Literal Comprehension: Long ago, the Buddha was born as a little Parrot. The forest in which he lived was caught with fire and the animals began to run away very desperately in order to find safety. By seeing the plight of the animals the parrot decided to help them. He, then darted (gone) to the river, dipped himself in the water, and flew back over the raging (danki raheko) fire and sprinkled some drops of water but they vanished very easily. The parrot did the same thing time and time again. By seeing such hopeless activities of the parrot one of the gods was deeply moved. The god, then, disguised himself in the form of eagle and approached (came near) the parrot. The god advised him to save his life as he could do nothing to put out the fire. The parrot replied by saying that he needed help not the advise. Now, the god in the form of eagle was ashamed, and began to shed tears in such tears in such a way that the fire was extinguished very soon. Hence, all the animals in the forest were saved.
Interpretation:- This story may be trying to tell us that one should selflessly help those who are in need of help. Selflessly help those who are in need of help. Selflessly helping others is reward in itself. Beside that, this story is also trying to convey the message that to help other during the crisis is serving the god. This story is full of moral lessons.
Critical Thinking:- The story is a little farfetched and gets one thinking of the possibility of such events. They really gods or Deva? However. These are parables of pables with moral lessons, so its purpose may be justified.
Assimilation: - After reading this story. I am reminded about many Buddhist legends or jatakd tells which a parables to show self-lessness to annihilate to destroy. I desire becomes free from the cycle of rebirth like the Buddha.
AHAB AND NABOTH
The Holy Bible
Literal comprehension: - Nabath the jezveelite had a beautiful vineyard in Samaria Ahab the king of Samaria. Coveted (to take it forcefully) this vineyard. Which was near the palace? Ahab offered to exchange the vineyard far another one Naboth refused to give the vineyard saying that it was the inheritance of his far father (Inheritant family property). Ahab felt frustrated and elepressed because he could not buy Naboth vineyard. Ahab could neither eat nor sleep. His wife jezebel found the cause of Ahab’s depressed mood. She told him that as he was the rural of Samaria. He should eat well as be happy. She said that she would acquire Naboth vineyard far him. Then she wrote letters to the elders and noble’s to proclaim a fast a wicked palm was to set 10 sons of Belial to bear witness that Naboth had committed blasphemy against god and the king.
So the elders proclaimed a fast and the sons of Belial whole witness against Naboth, Saying that he had committed the crime of blasphemy against god and the king. Punishment far blasphenny was to stone the person to death. Naboth carried outside the city and was stoned to death after Naboth and Death. Ahab took possession of Naboth vineyard.
Then god sent a message to a prophet named Elizah to go and meet Ahab the king of somaria. God directed Elizah to tell Ahab that he had committed two sins First he had killed Naboth and second he had taken away Naboth land. Elizah told Ahab that he would have to pay far both his sins Ahab felt Astounded as to how quickly the word had found out about his evil deeds. Elizah told him that the same dogs which had licked the blood of Naboth would like his blood too.
Interpretation:-The Bible may be telling us that we will have to pay far our sins and evil deeds because god is watching all the times known everything.
Critical thinking: - it was surprising to see Ahab being greedy. He was the king of somaria and there were many pieces of land which he could buy. He did not need to crave (to have a disive) far Naboth vineyard. Jezebel has been characterized as a wicked queen fler action of falsely implicating Naboth so that he could he stoned to death is unpardonable.
The sword of Damocles
Literal Comprehension: - Dionysius was the king of Sicily in the 4th century B.C. He was both famous and tyrannical (Cruelly). He was surrounded by intelligent courtiers as well as flatters. Among the flatterers was a foolish courtier called Damocles. He was always lauding talking very highly and praising the king. He aired lout his opinion of the king being the happiest person in the world and he sat upon the throne of Sicily. However, Dionysius was not deceived by such flatterer. To amuse himself Dionysius told Damocles that he could sit on the throne the next day during the banquet and known how a king feels.
So the next day, Damocles was clothed in royal robes and was told by the king to wear a golden crown and sit on the throne during the banquet. Damocles sat down on the throne wearing rich silk clothes with the crown on his head. At first he enjoyed the newly gained status. But after a while his head became heavy because of the crown. He was treated like a king, every dish of food to be tasted before it was served to him. To make sure that it was not poisoned. At first Damocles liked being in this position but suddenly his spirits were dampened. He looked up and got the sock of his life just above his head was a word hanging upon a single strand offhand. If the slender hair Brock, the word would kill him instantly Damocles immediately wanted to get down from the throne , but Dionysius ordered him to remain where he was thought out the banquet Damocles was terror-strike as he felt the sword would fall upon his head and take away his life. Paralyzed with fear, he could not eat his food to sit on the throne then become an unpleasant experience. He only kept looking at the hanging and word.After several hours. The banquet ended he was more than happy to remove the crown from his head and get down from the throne and become an ordinary subject.
Interpretation:-The writer may be telling us that a high position has its risks and dangers boundless and health and power does not always being happiness and satisfaction. Damocles was a crown who peared for his life.
Critical Thinking:-This may be an imaginary story. It is absurd for king to allow a common man to sit upon his throne. King Dionysius was playing a cruel joke by a hanging a sword above Damocles head. Flatters praise people but their words are empty droid of meaning.
Assimilation:-This story teaches us that we should not be deceived by flatterers and it also makes it clear that to hold high power and greatness, one must be strong and full of courage.
The Cricket
Literal comprehension:-
Interpretation:- The writer way be telling us that china had and authoritatively rule in the old days. The common people were not free and had to obey the governor and the majistrate. The story also portrays the cruel spot of cricket frighting.
Critical thinking: - Cricket fighting is a cruel spot just like bear biting cock-fighting etc. because it gives pleasure to the spectators and pain to the animals.
Assimilation: - In Nepal too people in the village indulge in cock fighting. In japan, they still have beetle fighting these are all cruel spots in which birds and insects die fighting.
Cloning
Cloning, the genetically identical creation of human being or animals is called cloning.
Human being are too curious by nature like Pandora like Pandora, they cannot control themselves by warnings, whatever the result of their action may be, they are tempted to do it , Research into cloning may be compared with the opening of Pandora's Box. If handled wisely, nothing will happen. If not, we may have to face any kinds of unpleasant thing, any kind of chaos or disorder.
If we started cloning or making exact copies of people, it would create a lot of problems. As we know that cloning could be blessing for sterile couple. But what our society will accept the asexual reproduction? Sex is human being right, it is the gift of god and we should not challenge the nature or god because these things will take us far away from our cultural and in future it may cause some serious problem, like rapid growth of population. Human being is proud of their unique personality. A world where everyone looks the same would be pretty boring. Cloning would not allow us to look unique. Then, it might lead to the creation of genetically engineered groups of people for specific purpose, such as warfare of slavery; thirdly, cloning could result in the introduction of additional defects into the human gene pool. Fourthly, cloning of human is unsafe. There are just too many unknown factors that could badly, affect the offspring. Next, a clone may have diminished sense of individually. A clone may have fewer rights than other people (who are not clones) moreover, doctors might specifically aim the use of clones as sources of organs, for human organs transplants. Following this, cloning is contrary to the traditional concept of family life.
Our society is running on the feet of norms and cultural and cloning can cause disturbance in this cycle process. In some case if the couple accepts the donor eggs or sperm and has a baby, but what their parents will accept that baby. What will happen if that couple dies in some kind of accidents or other things who will accept that baby? These are some serious question should be solved before applying cloning system. We can take another example that nature had some rule and regulation in everything so we should be careful about this.
Four levels of Library Card
Literal Comprehension:- Context: This Piece is taken from an autobiographical novel "The Black boy" written by Richard wright, an African American Novelist, in the beginning of the 20th century.
Once after reading an editorial which denounced H. L. Mencken, Richard Wright was curious to know about Mencken. He borrowed the Library card from Mr. Falk and read two of Mencken books. He then realized that he had so far neglected something important in life. The world became different to him. he was able to know his boss better. He was interested in the point of view of the writer rather than the plots. He understood his mother's suffering. Books gave him a sense of life itself. He could not write because he needed the very breath of life which was beyond his reach. He did not like to talk about himself because it was too painful. His life in the south was so conditioned that he had to do what the whites expected of him, not what he himself wanted. To lead a free life he had to go to the North. But he could bot tell this to the whites in his office. Neither could he submit to the whites, nor fight against them. He had no hope of being a professional writer after going to the North. So he was confused.
Interpretation: - This story shows that where there is a will there is a way. The writer had to struggle for education. He had a sincere desire to learn, so he becomes successful in his aim. This story also gives us a clear picture of the condition of the Negroes in the USA, In the 1920s. Long after the end of civil war, the whites treated the blacks as non-men. They were not allowed to use parks, playgrounds and libraries. They were conditioned by the whites in such a way that if they were expected to laugh they had to laugh. They were not free to be serious and to brood. They could not think independently. They could not say that wanted lead a better life by going to the North. It would be a challenge to the southern whites.
Critical thinking: - We regard the USA as the highly democratic society. Therefore we doubt if the blacks were so unfairly treated by the whites. Were they not allowed to use the library? Was there no compulsory high school education for them in the USA? Was it really difficult for a black to live independently? Do people have such a great desire for learning as the writer had?
Assimilation: - Being a learner of English, I got a number of suggestions and inspirations from this story. From now on i will try to guess the meaning of a new word by reading it in its context. if i cannot guess , then i will look it up the dictionary. Like the writer, i was fed up with English Grammars. Now i will try to develop my sense of English by reading novels. More ever, i have a hidden desire to write books in Nepali, not in English. In spite of my feelings and desires, i have become a failure, now i have realized my weakness. I do not have a sense of life. The very breath of life is beyond my reach. i will try to enlarge my horizon by reading a lot of goods books. i will also be deeply involved in the life of real people. Above all, writer's life has inspired me to go on reading even in hostile conditions.
The great Answer
Literal comprehension: - This is a strange and beautiful story of w and mother and her 4 year old daughter escaped to Spain from German occupied France. During the 2nd world war, many refugees wanted to ran away to the USA by traveling across Spain form France, which had partly been captured by Hitler many Jewish refugees began to flock near the Spanish boarder as the German police followed the Nazi Armies into France. The mother wanted to get across to Spain with her child and sail away to the USA safely. If the Gestapo found her than her child would be throne in to a concentration camp or sent to a gas chamber.
The Spanish border guards did not allow the Jewish refugees to pass thorough the border. Therefore the mother prayed to the god of Abraham Issac and Jacob for deliverance. The next day a man form the underground told her that he was leading the party of refugees across a difficult track over the alps mountain range in to Spain so the mother and her daughter went to the place of Rendezvous (spending time in a pleasure) and saw many old man, middle-aged man and young man but there were no children. The young and middle aged man volunteered to carry the little girl turn by turn. The group leader said that they should place faith in god and themselves because If they turned back they would certainly face death at the hands of German police their Journey began and some of the old man became exhausted still the leader encourage them and told them to rest a little walk again using their last ounce of strength 3 old man, who had helped to carry the lady’s child, found new strength, new life and a newer world of freedom. Every one of them crossed the border safely. Here was the great answer to the riddle of life
Interpretation: - The writer may be telling us that where there is will there is way. If you have the courage even impossible things become possible in other words courage is the surest weapon against danger and coverage is also the great answer or the secret of freedom if the refugees did not flick coverage to climb the alps to go into Spain they would surely have faced death in a gas chamber of a forced labor camp there was not turnip back and they had no choice but to move forward and they were indeed successful life is difficult determination and hard work. The fruit is sweet.
Critical thinking: - People pray to god when they are in trouble or are facing difficulty just as the mother prayed to the god of Abraham. This is only a psychological satisfaction. Besides it is quite hypocritical because people forget god once they are safe and sound. This seems to be only another religious story. Which relies on faith in God?
Assimilation: - This story has taught me that in times of trouble or difficulty praying go god may help to ease our pain a little the next thing we can do is to think about others who are facing a bigger problems than ours. Such an out will make us more human, courageous and confident to tackle or deal with any hardship in life.
To His coy Mistress
Literal Comprehension:-Andrew marvel wrote some of the finest Meta. Physical poetry, in this poem he has expressed his attitude towards love.
The poet is found complaining about the limited time of youth to his beloved. If there had been plenty of time, her shymess would not be a problem. They would sit down together is contemplate about method to best express their love. He imagined that she would be the side of the river Ganges in India, while he would be the side of his river Huber in England. In love distance does not matter as long as their feelings for each other are strong. It is natural for lovers to pine for their love when they are far apart the poet proclaims he would love her 10 yrs before the biblical floods and she may repuse him fill the conversion of the Jews. Still his love her would grow gradually and would be vaster than the vastest empires if time allowed he would appreciate her beautiful minutely by taking 1000 yrs to praise her eyes is other features however, the poet feels this is not possible as no one can escape times winged chariot implying that people grew old to the passage of time. The flitting time would make his beloved beauty vanish is make her grow old and finally she would penish the spring of love which one enjoys during his her youth would not be the same with the advancement of age and even if the grave provided privacy to the lovers to meet it would be impractical and foolish to in-grace his sweet heart in the grave. The poet is seemed imploring begging his lover to make love while they are still young in the prime of their youth a time when everything appears beautiful. He urges her not to languish or waste time but for unit in body is soul to reach the point of expectancy.they cannot stop the sun, but they can at least dip themselves in the pleasures of love.
Interpretation: - the poet may be implying that his shy beloved must love him before it is too late. They must make love in the prime of their youth is the full of vitality.the poet seems to be emphasizing on the importance of time is considers at appropriate time to be the best.This poem is quite obscene of the 17th century the poet seems to be expressing only the physical aspect of love. Love is celestial involving the feeling of sharing, caring, companionship understanding and not only beauty is youth. Inspite of this poem being classed as pornography it cannot be denied that it is a model of fine metaphysical poetry.
Assimilation: - After reading the poem find the misconception of love in the fate front. A misleading idea of love with his hand care hitting out on physical love. Another factor which strikes my mind is the concept of time. The poet seems to emphasize on the adage that time is hide waits for no man.


Saturday, May 9, 2015

Project Management Note BBS 3rd Year

CHAPTER-I
INTRODUCTION

1.1  General Background
Nepal is one of the least developed agricultural countries of the world more than 80% people are economically engaged into this sector. The contribution of agriculture sector is more than non-Agricultural sector into the gross Domestic product. But on the other hand living standard to the Nepalese people has been going backward per year. Poverty has stood as a serious challenge to the country. There has the problem of basic needs. The nation is not able to produce the national requirement of goods and services. In these circumstances it is realized that without industrial development there is impossible to economic and social development. The contributions of productive industrial sector in GDP remain around 10 to 15%. 

Industrialization is the most essence element of rapid economic development for developing country like Nepal. Therefore this country should be well informed about the needs significant of industrialization. Industries have an important role to play in accelerating the rate of economic development. Industrialization is a major infrastructure for stable and reliable economic development. Another fact is that only the establishment of industry is not complete solution. The fundamental problem of the industry is the protection and crating environment for smoothly running in future. Industrialization measures the value-added components in agricultural products and helps to right the labour force from agricultural to industrialization.
As it is not possible to expand economic activities expeditiously only through the existing agro based economic structure there is a need to enhance the industrial sector in parallels with other sector of the country. Now these days the private sector is also establish different industries. Nepalese industries have produced some goods, which replace the import. On the other hand, some products of Nepalese industries have been export to the foreign country. The industrial development is slowly improved.
1.2 Introduction of DDC
Nepal is agricultural country where most of the people are growing agricultural products and improving living standard. The economy of the country depends upon the agricultural. In the past time, animals were kept by the farmers for the means of carrying goods & people means of drawing power fuel, manure and sources of nutritional substances. People did not use the animals which give the milk, primarily for commercial dairy purpose. Then, people started to keep animal for commercial use and sell the milk in the urban areas.
In spite of the important role of dairy product in the natural economy, the production of milk and its products is in adequate to fulfill the increasing demand and need of the people due to the population growth and increase in per capita income of the people un urban area. DDC was established by the government in third. Five year plan in 2006 B.S. Under the corporation Act, 2021. It was mainly incorporated to promote national development to increase the income of farmers and to provide the benefit to businessman and industrialist and to substitute the import of dairy product.
To carry out of the task of dairy development in wider scale in the country. Dairy Development Board was constituted in 2021 B.S eliminating Dairy Development Commission. World Food programme (WFP) has been supporting to DDC since 2030/31 B.S. New Zealand and Danish has provided financial assistance to install the processing plants.  USAID, WFP Government of New Zealand and Danish government are major donors of this corporation till few years ago.
DDC produces pasteurized milk and other milk products collecting milk from dairy farmers and processes it into standard milk, cheese, butter, curd etc for the consumption 39 years; it has not conducted any attempts of research/ investigation to examine the real environment/ facts of CAP.
This brief research may be the platform to other researchers for further research work regarding CAP of any organization. It is assumed may be useful and provide a detail outline for the investigation regarding CAP Analysis. The researcher has tried to find out the types of customer of DDC, their contribution on overall profit of DDC, Profit based on customer groups and probable factor which are responsible and affecting to earn profit. No previous researchers have tried to conduct the research on CAP analysis DDC and calculate the profit/ loss according to the profit/ loss according to the types of customer of DDC and service they demand. So, this study probably becomes the milestone in the research work on CAP analysis of different organizations to other researchers.
Public enterprises defined by different authorities are as follows:
Public enterprise is generally owned and controlled by government and is usually autonomously organized with the government. Providing the initial capital and being responsible for a continuous overview of their activities.
By the above definition we can conclude the features of public enterprise as follows:
·        Government ownership must be 51% or more.
·        Control, direction and management by the government.
·        Service oriented.
·        Financing by the government.
·        Legally independent entity.

Nepal is a developing country and Nepal adopts the mixed economy. Public enterprises in Nepal play a vital role for the socio- economic development of the country. Due to the various causes private sector are unable to invest sufficient capital for aggregate development of the country. So that public enterprises are the backbone for industrialization and developed of the country. They have been established in many sectors for the over all development of the country with different goals and objectives.
Nepal Bank Limited a commercial bank was established in 1994 BS, which is the first public enterprise to have a separate legal entity in Nepal. When Nepal started its planned economic development in 2032 BS, with the launching of 1st 5 year plan. Since then, the numbers of public enterprises have increased substantially in the various fields of national economy. The main objectives of public enterprises as follows: 
·        Economic growth
·        Employment opportunities
·        To achieve the objectives of national plan.
·        To mobilization of funds for development plans.
·        To produce and supply common or essential commodities.
·        To development of public infrastructure.



1.3 Financial position of Nepalese public Enterprises
In facts, PEs is established for rapid socio-economic development of the country. An analysis of financial performance of existing PEs shows that financial position of most PEs is far from satisfactory. But the public Enterprise condition in Nepal is not satisfactory. So, the investment in these PEs has been increased rapidly Almost PEs are not able to generate the revenue for their daily expenses and they are operated by the government subsidy. So, that almost of the PEs are the burden of national resources and they dump the national budget.
There are various causes of lower efficiency PEs are as follows:
·        Lack of clear objectives.
·        Lack of qualified & technical manpower
·        Weak relationship between management and workers.
·        Lack of insufficient market
·        Problem of finance/ money.



1.4 Limitation of Study:
1.      It contains more time & costly process.
2.      The company doesn’t provide the data easily.
3.      Conclusion and finding of this study cannot be generalized because it has been prepare by the study of any as organization in short time.





2.1 Introduction
Research Methodology adopted in this chapter is the set of various instrumental approaches used to achieve the predetermined objectives as stated in earlier chapter. It counts the resources and techniques a viable and their reliability and validity in this research. Research Methodology is the way to solve systematically about the research problems which helps to collect the data, present, examine, analyze and interpret various aspects of customers and customer profitability in this research. In manufacturing public enterprises there is no practice for the calculation of customer profitability. So, various statically techniques have been applied in this research to know. Profitability of different customer groups according to objectives of the study. Kothari (1984) state as “Research Methodology refers to the various sequential steps of each to be adopted by a researcher in studying a problem with certain objects in view”.
The research methodology has, primarily sought the evaluation of customer account profitability of DDC in Kathmandu. The research methodology adopted in this chapter follow some limited but crucial steps aimed to achieve the objectives of the research, Kothari (1990) states as “Research methodology is a way to systematically solve the research problem. It may be understood as a science of studying how researches had done significantly. It is necessary for the researcher to know not only the research method /techniques but also the methodology” 


2.2. Research Design:
A true and complete research design is basically concerned with various steps to collect the data for analysis and draw a relevant conclusion. It allows the researchers to take an appropriate measure and direction towards the predetermined goals and objectives. This study is descriptive research based on qualitative and qualitative data.
The study is closely related with various areas and concerns of CAP qualitative & quantitative data and their presentation and analysis. Based on the collected data, presentation & analysis, seminary of study.  Major finding recommendations & conclusion are drawn in this research which is the most significant achievement and information relating to financial analysis of DDC. 
2.2.1 Types of data for Research methodology
Sources of data:
Data relating for to revenues from and losts on different customers groups are collected by two different sources according to the nature of data in this study. They are primary sources & secondary.

Primary sources:
Primary sources of data have been used collecting from concerned public enterprises to complete the research work. The necessary qualitative data and financial information have been collected through questionnaire including 27 questions unstructured dialogue & interviews with executives managing directors and other staffs of DDC. This research has been mainly based on primary data sources although secondary sources have been also used.

Secondary sources:
After collecting the data if the person or company may be published is known as secondary. In this study we can use generally secondary data.

2.3 Presentation of Data:
a) Financial Analysis
b) Statistical Analysis
pie chart
Line graph
Bar-diagram

The most valuable & Crucial tools to evaluate the true and Actual position of any organization can be appended from proper analysis of these data.
2.3.1 Financial Analysis  
In order to make financial statement more meaning full analysis of financial statement is prepared. Analysis of financial statement means a study of relationship among the various financial factors. It is a process of classifying and arranging mass data of financial statement. For obtaining a better understanding of the position of a business and its performance, classifying and arranging are needed. The objective of this process is to understand the financial position, profitability, operational efficiency and growth potential of the business.
The types of Ratio Analysis are as follows:
1.      Liquidity Ratio
2.      Turnover Ratio
3.      Profitability Ratio


2.4 Liquidity Ratio:
The ability of a firm to meet its short term obligation is known as liquidity. It reflects the short term financial strength of the business. These ratios are used to know the capacity of the concern tore pay? Short terms liability. It has two types.
a.                  Current Ratio
b.                  Current liabilities

3.2.2 Calculation of current assets.                
Year
Current Assets
Current liabilities
Current ratio
















   (Source:  .............)

The Industrial ratio of CA is 2:1. But the DDC doesn’t meet 2:1 Ratio
This ratio can be express in pie chart
The ratio can be converted in degree as follows:

      2062/63 =   360 = 80

      2063/64 = 360 = 97 

       2064/65 =  360 = 91 

      2065/66 = 360 = 92 




2.3.3 Calculation of Quick Ratio
Year
Quick Assets
Current Liabilities
Quick Ratio
















Source: Annual Report 2066

The Industrial ratio of Quick ratio is 1:1. But the above data doesn’t meet 1:1 Ratio.

2.3.4 The co-relation between current assets and Current liabilities can be given below.
Let x be current Assets and y be current liabilities.







































= 0.17

Interpretation: The value of r always lies in between -1 and +1 . So, r lies in perfect positive correlation between two variable. It means in case of increase in current ratio, then the current liabilities also increase.

The current Ratio & Quick Ratio can be express in multiple bar graph.

2.3.5 Leverage Ratio:
The second classification of the financial ratio is leverage Ratio. It is also termed as solvency ratio or capital structure ratio. The leverage ratio are calculated to judge the long term financial position of a firm. These ratio measure the enterprise ability to pay interest regularly and to repay the principle or maturity. The ratios are as follows:

a.      Debt Equity Ratio
b.      Debt to total capital Ratio
c.      Interest Coverage  Ratio
d.      Fixed Coverage  Ratio


a. Calculation of Debt Equity Ratio:
  Year
Long Term debt
Share holder fund
Debt Equity Ratio
















Source: Annual Report 2066

A high ratio shows the large share of financing by the creditors as compared to that of owners. It indicates the Margin of safety to the owners. The creditors prefer low debt –equity ratio. A low debt-equity ratio implies large margin for creditors. It can be express is Bar- diagram.


b. Debt to total capital:
 Year
Long Term debt
Capital Employed
Debt to total capital Ratio
















Source: Field Visit 2067

Interpretation: A low ratio represents security to creditors in extending credit on the contrary a high ratio represents a great risk to creditors as well as shareholders.

C. Interest Coverage Ratio:
















2065/66
14702495
3614718
4.07
Source: Field Visit 2067

2.3.6 Activity Ratio/ Turnover Ratio
The relationship between sales and resource is indicated by Turnover Ratio. These ratios reflect how efficient the company is managing it resources. The ratios measure the degree of effectiveness in use of resources or funds by a firm. The common ratios are:

a.      Inventory Turnover ratio.
b.      Debtors Turnover ratio.
c.      Average collection period.
d.      Fixed Assets turnover
e.      Total Assets Turnover Ratio
f.        Capital Employed Turnover Ratio

a. Calculation of Inventory Turnover Ratio:
Year
Cogs/ Sales
Inventory
ITR
















Source: Field Visit 2067

Interpretation: A high inventory turnover is indicative of efficient inventory management. A low inventory implies excessive inventory levels than warranted by production and sales activities with the help of this management can assets whether & stock has been more efficiency used or not.

b. Calculation of debtors Turnover ratio. (DTR)
Year
Sales/Credit sales
Debtor/ Average Debtors
DTR



335.79 Times



537 Times



116.45 Times



191.8 Times
Source: Field Visit 2067

Interpretation: The higher ratio is more efficient management on collecting debtors. A high ratio indicates that within a short period, the firm is collecting the cash from debtors. Allow ratio shows that the debt not being collected rapidly.
c. Calculation of ACP
Year
DTR
Month
ACP
2062/63
335.79
365
1.07 days
2063/64
537
365
0.68 days
2064/65
116.45
365
3.13 days
2065/66
191.8
365
1.90 days
Source: Field Visit 2067

Interpretation: The minimum time is preferable. The minimum days shows that the firm is efficient on collecting cash from debtors and it also reduces that change of bad debt. A higher average collection period shows the excessive blockage of fund with debtors which increase the changes of bad debt.

It can be express in line graph.







d. Fixed Assets Turnover ratio.
Year
Sales
Net fixed Assets
Fixed Ratio












2065/66
1680353679
260172342
6.46 Times
Source: Field Visit 2067

Interpretation: The higher ratio reflects better utilization of fixed Assets. A low ratio is indicative of the poor utilization of the existing plant capacity will result in reduction and increase in the cost of production.

e. Total Assets Turnover Ratio.
 Year
Sales
Total Assets
Ratio
















   Source: Annual Report 2066

Interpretation: A higher ratio is preferable. A higher ratio implies better utilization & vice versa.

The fixed assets ration & total assets turnover ration can be express in line graph.

    

2.3.7 Maximization of profit
Maximization of profit is the main objective of each and every business concern. It is very necessary to earn maximum profit for the successful business. According to lord teques “. Profit is the engine that drives the business enterprises”. The profitability rational.

a. Gross Profit margin.
b. Net Profit margin.
c. Return on Assets.
d. Return on common Equity shareholder.

a. Calculation of Net profit Margin:
  Year
Sales
Net profit
Net profit Ratio
2062/63
1548239961
227756810
14.7%












Source: Field Visit 2067

Interpretation:
A higher ratio is an indication of the higher overall efficiency of the business and better utilization of total resources. Poor financial planning and low efficiency is the indication of lower ratio.
b. Calculation of Return on Assets:
Year
Total Assets
Net Profit
Ratio












2065/66
558331546
14702495
2.63%
Source: Field Visit 2067

Interpretation: This ratio measures the profitability of all financial resources in the firms area. Hence higher ratio implies that the a viable resources and tools are employed efficiently.

C. Calculation of common Share holder Equity.
  Year
Net Profit
Capital employed
Ratio
















Source: Annual Report 2066

Interpretation:
This ratio shows the efficiency of the firm on the utilization of total capital. A higher ratio is an indication of the better utilization of capital employed. Hence higher ratio is preferable for the company.





Trend/ Analysis of Sales
Year
Sales (XY)
x-(x-61.5)×2
X2
xy
Yc
2062/63
1548239961
-3
9
-13934159649
1396753131.9
2063/64
1535810462
-1
1
-1535810462
151570848830
2064/65
1536340564
1
1
1536340564
16346638447
2065/66
1680353679
3
9
15123183111
1783619201.10

N=4
6300744666

1189553564


Yc= a+bx
a = 
Calculation
x = 2(60-).5) = -3
x = 2(61-61.5) = -1
x = 2(62-61.5) = 1
x  = 2(63-61.5) = 3
Then Estimation for year 2062/63
Y = a+bx
 = 157186166.5 + 594776782Í(-3)
 = 1396753131.9
For year 2063/64
yc = a+bx
 = 1575186166.5+59477678.2Í(-1)
  = 1515708488.30
For year 2064/65
yc = a+bx
= 1575186166.5+59477678.2Í1
= 1634663844.7
For year 2065/66
yc = a+bx
 = 1575186166.5+3Í59477678.2
= 1753619201.10








CHAPTER- III
SUMMARY, CONCLUSIONS AND RECOMMENDATIONS

3.1 Summary:
Nepal is a developing country. Nepal has not been able to establish a lot of public Enterprise. The financial conditions of all public enterprises are not good. Nepal is agriculture country in the word. Due to this reason all the public enterprises as well as other industries are dependent on Agricultural. So, DDC is a kind of public enterprises in Nepal. It collected milk from farmer & distributed Urban areas people.

The main point of finding the financial position of any organization is micro financial Analysis of firm or organization. For detail financial Analysis of this DDC It have been calculated different types of ratio. But the ratios are not completely good.

In Nepal, public enterprises have been established in order to provide basic services to produce the required goods, to increase government the export items to create opportunity for employment to increase government revenue develop the country as whole. From the above objectives . Nepalese Enterprises play crucial role in rapid growth of economic & industrial activities.

But the performance of almost public enterprises in not in satisfactory. They provided some goods & services but they earn less profit every year. The main causes of decreasing losses are ambiguous goals and objectives, inadequate knowledge and use of profit planning, lack of co-ordination, government intervention indecision etc. Now days, the public enterprises are becoming the burden for country economy.
DDC is a public enterprise which was established in 2060 BS and its main objective is to produce milk and milky product to Urban consumers provide a market to the farmer with fair price. It is totally owned by government.

The study has four chapters consist of introduction, Research methodology, data presentation & summary, conclusion and recommendation. In study mainly secondary data are used. Statistical tools like, Bar graph, line bar graph, correlation. Trend analysis; & pie chart have been used to analyzed the data. Similarly financial tools like ratio i.e. liquidity ratio, leverage ratio, profitability ratio are used.

3.2 Conclusions:
On the basis of the different analysis observation and informal discussion the following conclusion have been drawn.
·        The Nepalese public Enterprise objective have not been cleared.
·        It doesn’t reach maximum profit due to decrease in profit.
·        It has directly face to competition to private dairy organization.
·        They doesn’t used new technology.
·        There is no effective manpower.
·        The liquidity ration of DDC is goods.
·        The activity and profitability ratio is not good not bad.
3.3 Recommendations:
On the basis of the study of financial Analysis in Dairy Development Corporation it seems necessary to develop implement and improve the performance of their daily activities.

It is hoped that these recommendations will prove to be useful to the management of the corporation and other concern offices institutions and individuals.  
·        The current ratio shows the minimum position, which is not much satisfactory and quick ratio trend is not much satisfactory to meet its current obligation management should be concerned about it and try to maintain good liquidity ratio in future.
·        The profitability Ratio of DDC has been decreasing every year. So the manager of DDC should try to maintain the profit increase in day by day.
·        The ROE is hight in 2062/63 & declared in 2063/64 and increase in 2064/65 but decrease in 2065/66.
·        The branch of DDC also established in overall distract of Nepal.

3.3.1 Objectives of DDC

1.         Provide a guarantee market for milk to the rural farmers with fair price.
2.         Supply pasteurized milks & milk products to urban customers.
3.         Developed organized milk collection system to meet increasing demand for pasteurized milks & milk products.
4.         Develop an organized Marketing system for milk & milk products in Urban areas.
3.3.1.1 Product Introduction
A brief introduction of the dairy product presently supplied by DDC are as follows:

(1) Curd:
Curd is one of the best-known and most popular fermented milk products consumed by large sections of the population through out of the country. DDC produce two kinds of Curd is ordinary.& Special:
a)     Ordinary Curd:- It contains 3% fat. 8% solids. Not fat & 4% additional sugar.
b)    Special Curd:- It contains not less than 5% fat, 3% SNF & 4% additional sugar.
(2) Pasteurized Milk:
Milk collected from rural areas is standardized to contain 3% fat and 8% STD and pasteurized by a HIST pasteurizer. Milk is heated to 73 degree centigrade for  15 seconds and promptly cooled to 4-5 degree centigrade. DDC also supplies pasteurized whole milk containing 5% fat and 8% SNF.

(3) Ghee:
Ghee is the pure clarified fat derived solely from cow or buffalo milk without color is added. It contains not more than 0.5% moisture and moisture and not less than 99.5% fat.

(4) Skim Milk Powder:
DDC is also Manufacture skim milk powder in Biratnager. Milk is dried to powder by evaporating its water content in spray drier. The skim milk powder contains 3 to 4 % moisture while remaining part is solid not fat. At present skim milk powder is not sold in market but only used for recon situation to meet the demand for liquid milk during lean season when collected in low.


(5) Buffalo Cheese:
It is also rennet coagulated hard variety of cheese obtained from buffalo milk. It is manufactured in Nagarkot. Cheese factory and occasionally in Pokhara milk supply scheme of DDC.

(6) Ice-Cream:
It is a frozen dairy product having rich source of calcium, phosphorus and other minerals. Its cream contains permitted foods colours edible lavers and permitted stabilizers and emulsifiers not exceeding 0.5 % by weight. It contains 10% milk fat B.S? Protein and 36% total solids. 

(7) Panir:
Panir is one of the indigenous varieties of milk product obtained from fresh buffalo milk.


(8) Yak Cheese:
Yak cheese is a product of high altitude of alpine region of Nepal obtained from yak milk. It contains not more that 43% moisture and 2-5% of edible salt. It should not contain less than 45%milk fat on dry matter basis, It is considered a special variety of cheese in Nepal.

3.2.2 Financial Analysis of DDC
Financial Analysis is required to every organization and company. To find out their actual financial position. We have done financial Analysis. Due to financial Analysis. We find different types of its financial Actual report & we give the suggestion to the company. In financial VC have calculated different types of financial ration which shows the real figure of the company.
The objectives of description of financial Analysis of DDC as follows:
·        To find out their liquidity position.
·        To find out their current profitability ratio.
·        To understand their general procedure of the company.
·        To find out their position of sales & consumption.
·        To find out their Return on Assets value.

3.3.3 Procedure of Study:
·                    1st to Tate date we can received their commendation letter from the campus.
·                    To collected secondary data from DDC.
·                    To use different types of Ration & station tools.
·                    To find out result put into the graph.
3.3.4 over all Description
This study has been derided into 4 main parts. In 1st topic it contains introduction where included their definition. Historical back ground, & exploitation of their products.
In 2nd part contents its Research methodology. In 3rd chapter it contains presentation & Analysis of data.
In 3rd parts it contains its summary conclusion along with recommendation.