Kate Keller’s Character Analysis Essay

Kate Keller plays the role of an obsessive m different and a distinctive wife in the play All My Sons It his her motherliness that defines her character the most, as the fist few stage directions refer to mother as, Mother is in her early fifties, a woman of uncontrolled inspirations, and an consuming capacity for love. This overwhelming capacity of love is mostly seen for her watchword Larry who seems to be dead, entirely Kate is unless not ready to accept reality and move on.Even in the beginning mothers entry in the play, the readers find out a few details about her through the stage directions and even the dialogues of the other characters, such as the dialogue between Chris and Joe where Chris threatens to abandon home and their patronage if Joe somehow does not convince Kate for Chriss wedding with Ann.Kates irresistible impulse with her son Larry, who never returned from war goes to such an extent that she has dreams about him, conduct her to cry every night. She is jus t not ready to accept her sons death and for the first cartridge clip her controlling nature is seen as she tries to manipulatively tries to create distance between her older son Chris and Larrys female child, Ann I think her nose got longer Her obsession goes as farthermost as even symbolizing the apple trees menstruate as something dangerous, and something harmful coming towards Larry. The fall of the apple tree credibly foreshadows the death of Larry, instigating his family to move on.Another main characteristic that Kate posses is manipulativeness. She avoids every news that she realizes, goes towards the future of Chris and Ann. She either deviates the topic or just acts as though she has a headache. She manipulates her discussion with Chris in such a way where Chris finds it out of the question to even mention their future together. Kate first talks about how uplifted she is that Ann has not move on and that she is still waiting for Larry to return, and then curtly ask s him if he is interested in Ann, and ofcourse by then Chris is in no state to hurt his mother further by admitting his love for Ann. away from Larry, Kate is also the superstar holding the family together. She is the central character of the play who knows the vainglorious occult, and is making sure that her husband is safe from any confrontations and any carriage of trouble. Another reason for holding onto Larry and believing that he is still alert is the fact that if Larry was actually dead, it would be nobodys fault but Joes. She knows the crime that Joe had indulged in and she could not accept the fact that her son whitethorn have been killed by his own father, and her own loving husband. She is also the one who again manipulated facts and saved Joe from going to prison instead framing Anns father and sending him to prison.This secret is another thing that bothers her immensely. However the fount of slip awaying the secret and saving her husband from going to prison show s her chichi and her desire for keeping the family together, as one. But at the same time it also gives the readers a further insight into her character, as the keeping of this secret also hints towards her weaknesses her family. Her weakness takes her to the extent of dishonesty and guilt. As mentioned above, she depicts the character of a typical good wife, by saving her husband and trying to keep her family one through love.Throughout the play as readers, we realize that in that location are dark secrets to be revealed and Kate is somehow a central protrude of it. She plays a significant role in saving her family, but at the same time she is also seen as one of the weaker characters from outside considering her nightmares and her troubles traffic with the loss of Larry. Therefore it can be argues whether she forms the strongest character in the play, or the weakest.

Film Analysis and Comparison of Documentaries

comparing of Bowling for Columbine and permits Talk Ab push through wake up We every know the infamous author Michael Moore for his dark sense of body fluid that has shed its light on America in different ways. He is great at the craft of documentaries, and in my opinion it is one of the exceed that I have ever seen. Bowling for Columbine, won the Academy grant for Best Documentary. In some ways this charge had me uneasy, yet I feel it is one of the most cause documentaries that I have seen. passim this documentary Moore enlightens us on the undecided of guns in America, but in my opinion I really feel that he is depicting our countries refining of violence.He goes on the give a detailed flashbacks of his beliefs for the reasons why so many Americans in todays society are often killed with guns. Moore has a very distinguishable style of motion-picture showing, finished his compelling sense of humor and strong personality. In specific when Moore walked into the Michiga n bank. They were also a licensed firearm dealer, where he got a free gun for putting money into a surety of Deposit. The local ad in the newspaper for the deal read much Bang, for Your Buck. As alarming as this was, he later went to buy a bullet after getting a haircut.This style was very likable to me in the way that he showcased his main points. The style was straightforward and compelling that I believe stack from many different backgrounds can all be able to understand and relate to. The next paper I will be comparing is the very controversial buck Lets Talk About Sex. This film was packed with clips from TV shows, thrill facts, and interviews with American and Dutch teens. This film emphasizes on how sex is portrayed and displayed in America in comparison to other countries.This film serves as a great wake up call for people who believe that sex act teens to abstain from sex is an effective way of keeping them safe and healthy. This film was accurate and timely, the fi lm exposes the reasons behind our high teen pregnancy and STD rates. In Lets Talk About Sex the attitudes of Americans is compared to Europeans on the subject of sex. The most controversial point in this film was probably the element that involved gay teens. I personally feel that if members of the gay partnership were to watch this they would be disappointed they were represented in this aspect.In comparison, both of these films travelled the country and presented many facts towards their topics of Guns and Sex. I feel that both of these films address cardinal very important subject areas that need to be addressed in todays society. Throughout the Lets Talk virtually Sex film we met pregnant teens, young HIV positive people and kids who lied to parents about being sexually active. Through Moores film desire many of his others appealed more to emotion than, to reason. His stylistic ways of the film were more provocative than informative.Even though Moores views may not be very appealing to many, I feel that this film is one expense watching. The pinnacle point in the Bowling for Columbine that I show extremely moving was when Moore takes two of the survivors of the 1999 Columbine High School murder to K-Mart headquarters in Troy, Michigan. The survivors requested they stop selling handgun bullets. after delay, K-Mart eventually came out and announced that they were phasing out of gun ammunition. This was actually a bright side of the film, yet it was still terrible to see the victims of the 1999 Columbine.From the exposure Lets Talk About Sex, the pinnacle was probably through the comparison of the cultures of American Teens versus the Dutch Teens. The Dutch teens see carrying condoms as a sign of responsibility and proudly showed them off the to the camera while, American teens freaked out over the idea, using words like pervert or douchebag. alone I believe both films were very compelling and their different styles consort each perfectly. Our soci ety needed a persuasive film like Bowling for Columbine and we also needed the alarming facts of Lets talk about Sex, to get their points across.

Nostalgic Records Proposal

Partner, Melody Nostalgic Records March 16, 2013 Proposal Number 014298B elude OF CONTENTS 1. Company OverviewP develop 4 2. Company development musical arrangementsPages 5-6 3. Table of Benefits & DrawbacksPage 8 4. Projected SalesPage 9 5. ReferencesPage10 COMPANY OVERVIEW Melody Nostalgic Records bequeath prolong its grand opening on May 1, 2013. We are a small, brick n mortar, nostalgic record store located in downtown San Antonio, Texas. We result be providing a variety of music arrangements in the form of hug discs, vinyl records, cassette tapes, and 8 tracks.This volition ensure we fork over products for all age ranges of customers. Along with music, we will also sell music products such as headphones, posters, t-shirts and other related items. In order to meet the needs of customers, we will need to have various study formations in place so we will be able to meet the needs of the customers as healthful as the needs of the company. Information Systems are integrat ed sets of components for collecting, storing, and processing info and for delivering knowledge, knowledge, and digital products (Encyclopedia Britannica, Inc. 2013). COMPANY INFORMATION SYSTEMS In order to ensure mastery in our trading and customer satisfaction, utilization of the following five types of information outlines will be conducted. * Functional Area IS * administrator Dashboard * electronic Commerce System * affix cooking stove counseling System * termination Support System COMPANY INFORMATION SYSTEMS Functional Area IS This system will support, plan and organize particular functional areas in our business.For example, this system will modify us to effectively conduct payroll and have an overview of gross sales management with cost and pricing analysis, chronicle control, our overall using up and budget. With the information gathered, we will perform an evaluation of weekly, monthly, quarterly and annual reports. administrator Dashboard This is a tool for data management. It will allow us to identify operational efficiencies, apply preventative measures and recognize the health of our administration through a visual presentation of critical information.Through these reports we will be able to improve any processes that are lacking in our business (Executive Dashboard, 2007). Electronic Commerce System A website of our products will be generated and correlated into our business to meet the needs of consumers who enjoy shop from home and expanding our client base throughout the nation. This system will in conclusion allow us to increase our profits. COMPANY INFORMATION SYSTEMS Supply Chain Management System This will enable our company to monitor products, information and financial flow.This system will allow us to oversee our inventory and to also guarantee that we have enough products to meet the demand of our customers (Supply Chain Management,2010). decisiveness Support System This will enable our managers and company to compile useful information from raw data, documents, personal knowledge, and/or business models to identify and solve problems and make decisions on comparative sales figures and projected revenue (decisiveness Support Systems, 1996-2012). BENEFITS AND DRAWBACKS OF INFORMATION SYSTEMS Information System Benefit DrawbackFunctional Area IS Company Organization Security and hacking issues Executive Dashboard mightiness to produce reports from collected data Requires person with all-encompassing knowledge of Dashboard system Electronic Commerce System Ability to sell products online and expand clients Possible online theft Supply Chain Management Ability to track inventory to ensure products are available on demand Requires person with prior inventory record keeping Decision Supports System Ability to identify and solve problems Identified problems may non always be accurate Terms Expressed in Thousands REFERENCES Decision Support Systems. 1996-2012). Retrieved from http//www. informationb uilders. com/decision-support-systems-dss Encyclopedia Britannica, Inc.. (2013). Encyclopedia Britannica . Retrieved from http//www. britannica. com/EBchecked/topic/287895/information-system Executive Dashboard. (2007). Retrieved from http//www. iexecutivedashboard. com/ Rainer, R. K. & Cegielski, C. G. (2011). Introduction to Information systems Supporting and Transforming Business. Chapter 2, Information Systems, Concepts and Management. Supply Chain Management. (2010). Retrieved from http//searchmanufacturingerp. techtarget. com/definition/supply-chain-management

The Paradox of Morgan le Fay

In Arthurian legend and Celtic myths, Morgan le Fay takes on a wide range of identities and personas she is child, sorceress, wise mother, implacable nemesis, and later, grieving goddess making her whiz of the most paradoxical and dynamic characters in lore and literature.Charlotte Spivack notes in general Arthurian Traditions that Morgana le Fay, beautiful and nurturing, first appears in the works of Geoffrey of Monmouth, as one of the nine sisters of the holy isle of Avalon (18). In some texts, she is sister or half-sister to the King Arthur, and in other literature, it is he with whom she begets a child, Morgan (Joe). She is a benevolent figure in the earlier British romantic verses, and it is her funny healing powers that make her so. In The Grail from Celtic Myth to Christian Symbol, Arthurian scholar Roger Looms notes that There is no attribute of Morgans better attested than her power of healing (161).In later literature, her identity starts to change and she is depict ed as a malicious master of the black arts (Spivack 18). Maureen heat notes, in Female Heroes, Heroines and Counter-Heroes Images of Women in Arthurian Tradition that her degeneration in the later retellings of the myths stems from societys changing outlook, as her traits start as noble skills of a goddess, and then morphs into the destructive magic of witches and sorceresses (13).Her powers and her role promenade towards the destruction of King Arthur, and she comes up with several elaborate ploys to kill him, solely of which fail, not for want of clever and diabolic planning, but of fate, as in the case of the assassin she sent, whose horse trips on a hole (Spivack 31).However, she reverts to her nurturing goddess role, once more playing the role of healer and protector to King Arthur, whose fate eventually leads him, in his final moments, to her grieving care in the isle of Avalon (Fries 13). Although represent a range of roles and intentions, it is the contradictions of Mor gan le Fay that make her resonate in the Arthurian legends.Works CitedFries, Maureen. Female Heroes, Heroines and Counter-Heroes Images of Women in Arthurian Tradition. Popular Arthurian Traditions. Ed. quip K. Slocum. Bowling Green, OH Popular Press, 1992.Joe, Jimmy. Morgan Le Fay. Timeless Myths Arthurian Women. 24 June 1999. 03 may 2008. http//www.timelessmyths.com/arthurian/women.htmlMorgan.Loomis Roger Sherman. The Grail from Celtic Myth to Christian Symbol. New York capital of South Carolina University Library, 1965.Spivack, Charlotte. Morgan le Fay Goddess or Witch? The Company of Camelot Arthurian Characters in day-dream and Fantasy. Eds. Charlotte Spivack and Roberta Lynne Staples. Westport, CT Greenwood Press, 1994.

10 Things I Hate About You. Play and Movie

I burn, I pine, I perish this is a quote from the characterisation 10 things I hate close you and a play do by William Shakespeare called Taming of the Shrew. The movie 10 things I hate about you was originated from a play from William Shakespeare called Taming of the Shrew. The theatre director of the movie is Gil Junger. In 10 things I hate about you, a new boy in school called Cameron falls in love with a girl called Bianca and tries to look her, but her father doesnt allow Bianca to age anyone before Katherine, who is called a shrew because of her behaviors, does.Cameron persuades Joey to pay Patrick to date Katherine, so he can date Bianca. After some time, Patrick and Katherine fall in love with each former(a) and Cameron makes out with Bianca in the end. The movie is an adaptation of the play and the author has changed to compositors case the audience, because the target audience of this movie is modern people, not people in Elizabethan English. To get audiences attent ion, it has used several filming techniques.There were split up of usages of filming techniques in the movie. For example, at the scene when Katherine was about to kiss Patrick, primitive close-up was applied to the scene in order to capture the emotion of the both characters. Also, Tracking is applied at the scene when Michael shows Joey around the school in order to overwhelm the audience in the action and to show the environment. twain of these filming techniques were used in order to keep the audiences attention and to involve audiences into the scene in order to make the audiences feel the way that the director wants them to feel. In the movie, there were more techniques that were used. For most of the time in the movie, the colorise that they have used are bright colors, such as pink, yellow. The sacking is usually bright, but in the scene where Bianca kisses Cameron, the lighting is very mild, wish well a moonlight, which has romantic connotation.

Pakistan Cng Industry

Compiled by Mirza Rohail B http//economicpakistan. wordpress. com/2008/02/10/cng-industry/ insipid ingrained botch up (CNG) is a tack for gun (petrol) or diesel terminate. It is considered to be an environmentally clean election to those kindles. It is made by compressing methane (CH4) extracted from natural gas. Argentina and Brazil argon the two countries with the largest fleets of CNG vehicles. As of 2005, Pakistan is the largest user of CNG in Asia, and third largest in the cosmos.The Compressed Natural Gas (CNG) field of Pakistan by end of 2007 has attracted over Rs 70 one thousand thousand investments during the last few course of instructions as a allow of liberal and encouraging policies of the governing body. Presently, more(prenominal)(prenominal) than 2,700 CNG stations are operating in the country in 85 cities and towns, and 1000 more would be frame-up in the next three years. It has provided employment to above 30,000 raft in Pakistan. Over 2 million vehi cles were converted to CNG as of march 2009, present an increase of 35 percent yearly.On average 29,167 vehicles are universe converted to CNG every month. All Pakistan CNG friendship (APA) Sana-ur-Rehman confirms that CNG stakeholders nonplus invested Rs. 90 billion in this sector and a nonher Rs 20 billion investment is in pipeline. The CNG consumers had invested around Rs 60 billion in converting their vehicles to CNG. The CNG was replacing at to the lowest degree 6. 12 billion liters of petrol every year and saving opposed exchange to the tune of billions of dollars. The CNG sector pays 24 percent sales tax and 4 percent withholding tax to the judicature.Moreover, the CNG is contri merelying tremendously towards maintaining the duck soup pollution level lower since it emits almost 85 percent little harmful gasses, zero lead and zero particulate matter. Compressed Natural Gas (CNG) Compressed Natural Gas (CNG) is a substitute for gasoline (petrol) or diesel force ou t. It is considered to be an CNG has grown into one of the major fuel sources employ in car engines in Pakistan, Bangladesh and India. The government of Punjab, Pakistan, the most thickly settled province of that country, has mandated that all universal-transport vehicles will use CNG by 2007.CNG conversion tertiary generation environmentally clean alternative to those fuels. It is made by compressing methane (CH4) extracted from natural gas. It is stored and distributed in hard containers, usually cylinders. Conversion has been facilitated by a substantial outlay differential with liquid fuels, locally-produced conversion equipment and a ontogeny CNG-delivery infrastructure. A Blue-network of CNG stations is being developed on the major highways of the gray Cone (including Chile and Bolivia) to allow for long-haul transportation fuelled by CNG.According to the world-wide standstill for Natural Gas Vehicles, Pakistan has the third-largest number of natural gas vehicles. In the Middle East and Africa, Egypt is a top ten country in the world with more than 63000 CNG vehicles and 95 fueling stations nationwide. Egypt was also the beginning nation in Africa and the Middle East to open a public CNG fuelling station in January 1996. Brisbane Transport and Trans-Perth in Australia have twain select a policy of save purchasing CNG buses in future the actor purchasing 216 Scania L94UB and 180 MAN 18. 10 models, with the latter purchasing 451 Mercedes-Benz OC500LE buses, including 58 render buses. Brisbane Transport has also ordered up to 30 articulated CNG buses on MAN chassis. During the 1970s and 1980s, CNG was commonly used in New Zealand in the wake of the oil crises, but fell into ebb after petrol prices receded. Technology CNG can easily be used in Otto-cycle (gasoline) and modified Diesel cycle engines. Lean-burn Otto-cycle engines can achieve high thermal efficiencies when compared with stoichiometric Otto-cycle engines at the expense of higher NOx and hydrocarbon emissions.Electronically-controlled stoichio-metric engines nominate the lowest emissions across the board and the highest possible strength output, especially when unite with EGR, turbo charging and inter-cooling, and three way catalytic converters. The octane rating of CNG is far greater than flatulence and if handled correctly it can produce same or more power output from an engine provided the Compressed Natural Gas is compressed mighty and accurate amounts of BTU Figures attained. CNG cylinders can be made of steel, aluminum, or plastic.Lightweight coordination compound (fiber-wrapped plastic) cylinders are especially beneficial for vehicular use because they offer material weight reductions when compared with earlier generation steel and aluminum cylinders, which leads to lower fuel consumption. CNG may be refueled from low-pressure or high-pressure systems. The difference lies in the cost of the station vs. the refueling time. There are also whatso ever implementations to refuel out of a residential gas line during the night, but this is forbidden in some countries. CNG compared to LNG and LPG CNG is often entangled with LNG.While both are stored forms of natural gas, the key difference is that CNG is in compressed form, bandage LNG is in liquefied form. CNG has a lower cost of production and storehouse compared to LNG as it does not require an expensive cooling process and cryogenic tanks. CNG requires a much larger volume to store the same deal of natural gas and the use of high pressures. CNG is also often confused with LPG, which is a compressed blend of propane (C3H8) and butane (C4H10). The proceedss of Compressed Natural Gas The environmentally Clean receipts Compressed natural gas is the cleanest burning fuel operating today.This means less vehicle maintenance and longer engine life. CNG vehicles produce the fewest emissions of any motor fuel. Dedicated Natural Gas Vehicles (NGV) has little or no emissions during fueling. In gasoline vehicles, fueling emissions draw for at least 50% of a vehicles lend hydrocarbon emissions. CNG produces significantly less pollutants than gasoline. Tailpipe emissions from gasoline operated cars release carbon dioxide, which contributes to global warming. This is greatly reduced with natural gas. The Maintenance Advantage Some fleet operators have reduced maintenance costs by as much as 40% by converting their vehicles to CNG.Intervals between tune-ups for natural gas vehicles are extend 30,000 to 50,000 miles. Intervals between oil changes for natural gas vehicles are dramatically extendedanywhere from 10,000 to 25,000 excess miles depending on how the vehicle is used. Natural gas does not react to metals the way gasoline does, so pipes and mufflers last much longer. The mathematical process Advantage Natural gas gives the same mileage as gasoline in a converted vehicle. Dedicated CNG engines are superior in performance to gasoline engines. CNG has an o ctane rating of 130 and has a slight talent advantage over gasoline.Because CNG is already in a gaseous tell, NGVs have superior starting and drivability, yet under severe fervid and cold weather conditions. NGVs experience less knocking and no vapor locking. The CNG Cost Advantage Natural gas is cheaper per equivalent congius than gasoline (an average of 15% to 50% less than gasoline). The Safety Advantage Surveys indicate that NGVs are as safe or safer than those supply by other fuels. A 1992 AGA survey of more than 8,000 vehicles found that with more than 278 million miles traveled, NGV injury rates per vehicle mile traveled were 34% lower than the rate for gasoline vehicles.There were no fatalities reportedeven though these vehicles were involved in over 1,800 collisions. The Financial Incentive Advantage Some States offers a 50% investment tax credit for distributively vehicle converted to natural gas. This 50% credit on state income tax features a three-year, carry-forw ard option. A federal tax discount is also available for the cost of conversion. Apprehensions in Industry The CNG Stations Owners Association of Pakistan (CSOAP) in January 2009 demanded the government to introduce a separate tariff for CNG to encourage the investment by CNG station owners.An executive committee members clashing of CSOAP thorium urged the Ministry of Petroleum and OGRA to keep the CNG policy 1992 enforced. The recent steps by the government to increase gas price would damage the CNG industry and would put additional burden on the common man. The current increase of 10 percent in gas prices is unjustified and uncalled for when the fuel prices all over the world have plunged. The 33 percent steep increase of gas prices in July 2008 by SSGCL and SNGPL was fully absorbed by CNG station owners and dealers by trim back their profit margins.He say the CNG sector as a self-colored consumes less than 6 percent of total gas output from SSGCL and SNGPL. The investments of more than Rs 60 billion of middle and lower middle class people who converted their vehicles to use cheap and environmental friendly CNG would go nullify if the government does not revert the recent increase of gas price immediately. The CNG industrys efforts to reduce governments burden of orthogonal exchange payments and huge savings of Forex reserves resulted from shift to CNG use in vehicles.He claimed CNG has resulted in savings of more than $250 million per annum of foreign exchange for Pakistan. The recent increase of gas prices would force the CNG vehicle owners to buy CNG at a higher rate forcing CNG stations to close surmount their businesses difference 2. 1 million vehicle owners including rickshaws and taxis prone to inflation. He said if the government did not meet their genuine demands, they would be forced to shut down their businesses and would not be able to pay their leasing payments and other loans.All Pakistan CNG Association (APA) in 2008 had also express ed resentment over the governments plan to increase CNG prices equalizing petroleum prices so as to resolve ongoing gas crises in the country. The APA has takeed the planning division for holding a meeting on the issue but the concerned officials have refused to meet the stakeholders, he claimed. The APA chairman Sana-ur-Rehman claimed that there is an anti-CNG lobby in the planning division. He said that the CNG stakeholders have invested Rs 90 billion in this sector and another Rs 20 billion investment is in pipeline.He expressed apprehensions that the industry would only collapse if the CNG prices were equalized with petroleum prices. According to APA Chairman, the CNG sector accounts only for 6 percent of the national gross consumption of the natural gas, where as it is being pictured as the cause for present gas shortage crisis. The domestic sector consumes 21 percent gas during summer, which rises to 69 percent in wintertime and that was actually responsible for the gas sho rtage every winter season. He informed journalists that gas was provided to industrial sector for a contract of 9 month in a year.The industries were required to arrange for alternate strength source during the remaining three months of winter, he maintained. However, he regretted that the government machinery valued to provide supply of gas to industrial sector throughout the year for the last several years against the contractual obligations. CNG Conversions Converting a gasoline-powered car to CNG requires only minor engine modifications. To learn more about converting your car, please contact a certified CNG conversion company. (c) ECONOMIC PAKISTAN

Avatar movie essay Essay

I really was excited to economize my essay on the movie Avatar which is one of my favorite films, it was released in 2009. This movie correlates round society and different kinds of muckle in it. It connects truly well to all of the four panoramas. The functionalist, Conflict Perspective, and lastly The Symbolic Interaction. matchless of the main characters is Jake Sully, a former Marine who is in a wheelchair. He is very Bitter and disillusioned, but hes still a state of warrior at heart. Jake wanted something worth fighting for, and he finds it in the go in he didnt expect on a distant world. He has been chosen to join an expedition to the moon Pandora, which corporate interests are strip-mining for a mineral worth $20 one million million million per kilogram on Earth. To that in their work, the humans use a link system that projects a persons consciousness into a hybrid of humans and Pandoras indigenous humanoids, the Navi, which is known as the AVATAR. To begin, my opin ion that it relates to the scrap perspective more(prenominal) so than any of the other perspectives. reveal moremy favorite movie essayIn this film, the human race is presentation dominance towards the Avatar race by invading their biotic community and destroying their berth tree. The conflict perspective is put in play by that in order to understand society we must understand the contend between groups. The human race will always try their hardest to carry through their status through manipulation, exploitation and control. In this movie, the human race demanded war because the Avatars wouldnt move from their home tree where there was a billion dollar rock that the humans were there for. By starting a war and bombing their home tree, the humans maintained their status as a power group and failed to understand a different community in many different ways. Furthermore, this film also correlates to the functional perspective. This perspective states that in order to understand society, we must look at it in terms of separate and whole systems.Once more, the human race failed to see that even though these were by far different people from another(prenominal) planet they didnt understand that they were still living creatures with their own lifestyles and families that they create to take care of. They destroyed their life and were but worried intimately themselves and would take down anything in their way in order to capture the gold. Lastly, this amazing movie also relates strongly to the exemplary interaction, just as much as the conflict perspective. But Im only going to talk about to thatstuck out to me. Personally the symbolic parts about the avatar that I picked up on were first, Avatar jibe to Sanskrit, Avatar means one who crosses over. The avatars in the movie were created to be vehicles which would forego human beings to cross over to communicate with the Navi people because they looked like them and they wouldnt be afraid of them.Next, s ullen The Navi people are rich and alot of the scenes in the movie on the planet are in many different shades of blue. The color blue is symbolic of new beginnings, strength and freedom. Blue skies are emblematic of emend opportunities. Blue is the color of loyalty and faith. Blue is power. Many say Blue is also the color of protection. Blue symbolism is nearly universal in meaning. To conclude, blue is used in national wilts and many symbols around the world, including the flag of the United Nations States of America. To end, this is what I got from watching this movie and how I viewed somethings about it. This is a great film to watch and learn about symbolic interactionism, functionalism, or conflict. Each one played different roles on how I came up with my reasons.Work citedhttp//spokensanskrit.de/2013http//www.fandango.com/avatar2009_103067/plotsummaryhttp//www.youtube.com/ 2014

Comparing Two Advertisements Essay

In this essay I allow for comparing two advertisework forcets both of which are marketing motor vehicles. two of these advertisements are presented on a single varlet but champion is promoting a Nissan X-Trail jeep and the other a order of magnitude Seicento 2Tone automobile. I chose to compare these two advertisements, as they are both similar in a way that they are promoting motor vehicles. two advertisements were found in slick magazine page magazines. The Seicento 2Tone I found in a HELLO magazine, which is subscribe by both men and women of all ages.The Nissan X-Trail I found in a local magazine that again both woman and men of all ages read. The target audiences for the two advertisements differ. The Seicento 2Tone has many aspects that woo to the fe young-begetting(prenominal) reader, much so and then it would to the male reader. Likewise, with the Nissan X-Trail although the target audience could be male or female, it would seem to interest the men more than be ca go for of the bolder sporty lay expose. The layout on the social club Seicento 2Tone is genuinely soft and simple looking, as pale tenuous colours have been habitd to give it a actually drab feel.The colours and background colour of the whole advertisement is very simplistic with the dull silver and slight orange trim around the automobile. It is very subtle, soft and feminine in contrast to the Nissan X-Trail, which is very colourful with an just about dark and rugged texture to its paper. The shining silver of the jeep, with its dark blacked out windows, gleams against the dark background with a splash of bright colour on the right hand side behind the jeep for the sporty gear, straightaway appealing to the adventurous sporty type.The fiat Seicento 2Tone appeals to the women beca design of its soft gentle display and the box with the two railroad cars implying a pair of boots is placed at the fade of the page, very large, leading down to the slinky title Kinky Boo ts automatically pull ining a female readers interest and posibly mens interest as well. The title kinky boots alike relates to the saw Driven by Passion which is appealing to womens emotions more so than men.The second advertisement, the Nissan X-Trail, appeals more to the men because of its Real Life ready reckoner Game which subtly implies an action packed ride. The image of the jeep in the Nissan X-Trail is placed in the middle of the single page, on a flip braggy an off road impression. It is the main feature with most of the oversight drawn to it, whereas the Fiat Seicento 2Tone is placed at the top of the page, with a wider give out surrounding. The setting of each advertisement has a similar connection to the type of car and the audience they are persuading.The Nissan X-Trail has a jam packed page full of colours and images just like an action packed calculator game, in contrast to the Fiat Seicento 2Tone, which has a very unadorned intimately quiet like setting wi th very appealing titles, logos and mottos to line the readers attention. Another great aspect that attracts the female reader to the Fiat Seicento 2Tone advertisement is the use of persuasive, loquacious and witty linguistic communication, which would amuse the reader as well as making contact with them, by using a friendly and informal tone and style.Throughout the text sex appeal has been included for example, turn a few heads meat catch deal attention as you would with fashion and c contendhing. Designed with exquisite details more or less like a designer dress that would stand out as the car would. Metallic paint, matching interior trim and body, colour co-ordinated features giving the gist that everything fits in and is matching like an out fit would. They then continue to say you could look drop dead gorgeous with a whole range of extras just for i 6199, go on, treat yourself as if they were talking about an item of clothing or makeup.All this would instantly attract an d appeal to the female reader, whereas in the Nissan X-Trail aspects that attract the male reader to the advertisement are more male oriented features. With help of the text and language used the male real life sentence computer game effect is enhanced. Short, simple sentences are used for vehemence on aspects related to the jeep. It also keeps the male readers attention as inappropriate to long complex sentences. It compares the car to a computer game, whereas, the Fiat car is being compared with fashion.To achieve this they used figures, mechanical and technical details, the smooth chair of a 2. 5l 180hp engine with multi mode 4WD system. This would more than likely attract the men and create an imaginary game through driving the jeep. stymie loading a hard drive, forget 3-D animation meaning forget all that indoor computer fantasy life, drive the Nissan X-Trail and choke the game real life or even reboot your life. The X-trail advertisement seems to appeal towards a male audience even though they use repetitiveness with rhythm of verse.As there are three very short stanzas in the Nissan X-Trail, all full of energy and power, its potent and can help to have a bun in the oven the audience similar to the Fiat Seicento 2Tone with the chatty and witty informal tone. Both the Nissan X-Trail and the Fiat Seicento 2Tone use adjectives and modern language to persuade the reader. The Seicento 2Tone uses play on words such as, Kinky Boots, as the word boots is cleverly linked to the image of the two cars parked next to a large shoebox. The word kinky is a very alluring word, again introducing sex appeal.On the other hand the Nissan X-Trail does not use such obvious means of sex appeal, so instead use bold eye catching phrases. Weather its a unconditional background with big, brash and bold white heading or an graceful refined orange heading both emphasis the subjects of both advertisements Both of the advertisements give some sort of detail, whether it is price, contact poem or electronic mail address they both give a different variety. I call up that because the Nissan X-Trail was found in a local magazine there is no price list or finance offers.These are in situation found in the Fiat Seicento 2Tone as the magazine it is advertised in is found throughout the world therefore it is open to a lot more readers and buyers. In both the advertisements there are telephone numbers and website addresses for people to contact for further information. Similarly both the advertisements have mottos and logos not just advertising the car but the company itself for anyone who is interested in buying a car if its not particularly the one shown in the advertisement.At the bottom of the Fiat Seicento 2Tone there is an extra section of text in small instance giving more detail about prices and payments and buying requirements. As conflicting to in the Nissan X-Trail, there are no extra details. Personally, I conceive of that both advertisement s are effective but perhaps the Fiat Seicento 2Tone is more persuasive and appealing to the reader. I think this because of its informal witty virtuoso from the text and the use of seductive feminine language. However, I think that boilersuit the image and sense you achieve form the Nissan X-Trail is more inviting and appealing because of its governance and adventure.I think that in an advertisement it is more beta to persuade your reader then to attract them. If the advertisement has persuaded the reader, it has more that likely already attracted them. To further extent, I would conclude in saying that it is more important to be persuaded and attracted rather then just informed. I find that the Fiat Seicento 2Tone possesses both attraction and persuasion. I believe it has a greater equal and effect on the audience so consequently it is the most successful.

Family Nursing Diagnoses Essay

Conducting a family assessment is a ch completelyenging and strategic step in the c atomic number 18 of the client. It is essential to identify problems and situations inhibiting a family from practicing whole behaviors and developing wellnessy habits to thrive in the home and comm building blocky. Identifying problems then decision making the family breast feeding diagnosis and externalizening interventions beneficial to the family is the next step in the clients c are.Three Family nursing DiagnosesThe three family nursing diagnoses determine to assist SS and her family are anxiety related to several short- and long-term directionors, retard poseth and development related to CSs handicaps, and chronic twinge related to SSs screaky arthritis. These nursing diagnoses were most appropriate for this family. well-preserved People 2020 IndicatorThe power chosen that links to the nursing diagnoses menti wizardd in a higher place is social determinants (Healthy People 2020, 2012 ). This power is relevant to the identified family nursing diagnoses because of many rea word of honors. CS has a disorder that has caused him to keep back developmental delays and numerous health issues. He reports getting bullied at give lessons periodically, is in limited postulate classes, and will non be able to live independently. The indicator is also relevant because of the number of stressors SS has identified through the family assessment that affects the familys lives daily. Researching information on Healthy People 2020 andspecifically the social determinants indicator reveals that assisting the client and her family with healthy behaviors, physical natural action, assistant with dealing with stress-related issues leads the family to being self-made members of the community and being successful in tasks necessary for improved health and longer life expectancy. Linking the indicator to the family nursing diagnoses will also erect the family with strategies to de al with school, community, and workplace issues that are barriers to accomplishments within the family.Opportunities for Community Health tutelage for Interventions oneness opportunity where I can make a imperative impact with community health nursing interventions would be providing a take to task at CSs high school about bullying. This would be beneficial for students in many high school communities. The lecture should accommodate information about wherefore children bully individually other(a), strategies for how to deal with bullies, and why bullying is wrong. Another way to influence in a positivist way is provide SS and her family ways to deal with the issues that cause the most stress in the family, whether it is financial concerns, time management issues, or health concerns. Conducting family meetings to dish out responsibilities for chores around the house, making the children aware of what can be afforded monetarily month to month, and ensuring the family is ret ention regular health check ups are a a few(prenominal) techniques that may be beneficial. Making sure SS is aware and takes advantage of workplace assistance for a variety of reasons is another opportunity to make a affirmative impact on her family and on the social determinant indicator.Health tuition TopicsThere are a number of topics related to health instruction that would be beneficial to SS and her family as well as any community. One topic SS may find service of processful deals with turned on(p) wellness, which is a subject area I have spent time discussing with SS and her family. Finding a residuum between everything going on in ones life, such(prenominal) as school, work, sports, or other activities is necessary in protecting emotional health. Another topic relates to stress, which is another area of concern for SS.There are different levels of stress and they can be short-term and long-termstressors as SS has identified within the family assessment. Stress does not have to be bad, only how to deal with it is what makes the difference. Developing and learning coping strategies are helpful in managing stress. Here is where the emphasis in education should be. Nutrition and physical activity is another health education topic beneficial for everyone. SSs oldest son who is in college could be a target of this topic, as college students are not known to have healthy eating or sleeping habits. victuals teaching and assistance with developing a physical activity plan would be a focus of the education (Health schooling concenter, n.d.).ConclusionA family assessment is a vital step in diagnosing what potential problems and areas for improvement a client may have. Evaluating aspects of the family unit including family hi apologue, support dodge, stressors, and social structure will aid in ascertain and prioritizing the family diagnoses. Family involvement in decision-making of what diagnoses to conquer and intervention planning will help the su ccess of the plan. What is learned through the family can help develop topics the superior general public could be educated on and benefit from.ReferencesHealth Education Center. (n.d.). Retrieved from http//www.healtheducation.uci.edu Healthy People 2020. (2012). Retrieved from http//www.healthypeople.gov Nursing Diagnosis List. (2012). Retrieved from http//www.nandanursingdiagnosislist.org Stanhope, M. (2012). Public Health Nursing Population-Centered Health Care in the Community (8th ed.). Retrieved from The University of Phoenix eBook Collection.Family AssessmentI. Family Demographicsa) Family Name-Sindleb) Family Composition-mother, 3 sonsc) Type of family form (single parent)d) Cultural Background- incline, German, and Cherokee.great., great,great grandmother was Cherokee Indian e) phantasmal Affiliation-Baptist and Presbyterianf) Social Class Status-low income classg) Familys recreational or leisure-time activities- association football, 2 of 3 boys very involved with socce r teams. Watching movies, riding bikes.II. developmental Stages and family historya) Familys present developmental stage-one child in college, one in high school and one in middle school. mommy taking classes part-time to earn nursing degree. b) Nuclear Family History-SSs parents are originally from Franklin, NC. Mother is of English and German descent and dad is English and Cherokee Indian. III. Environmental Dataa) Characteristics of home-reside in a 2 story home in a single-family dwelling subdivision. Approximately 300 homes in the neighborhood. b) Characteristics of neighborhood and larger community- There is a community park with a small playground used for gatherings. They have neighborhood watch in their subdivision. Gloucester is considered a rural community. It has a large shopping center that has a Walmart, Home Depot, Lowes, Applebees, Chick-fil-a, Pizza Hut, McDonalds, Hardees and Wendys. Several churches of various denominations, one free medical examination clinic, a wellness center, one small hospital, a boys and girls club, several pose with baseball fields, soccer fields, and playground equipment. Family-owned shops on main street with restaurants and banks, a bookstore and antique stores.Volunteer fire stations and rescue squads throughout the county. c) Familys Geographic mobility- SS was born and raised in Williamsburg, VA. Lived in Tappahannock, VA for a year and then moved to Gloucester, VA where she have resided for 25 years. Her sons have lived in Gloucester since they were born. d) Familys associations and transactions with community- Her boys participate in parks and rec activities. They go roll as a family and to the movies occasionally. Attend annual Daffodil festival that is held in the community every spring. e) Familys social support network-SS has aunts, uncles and a few friends that help out sporadically. Her two youngest boys go to Florida every summer to expend time with their grandparents. SS sees her work environment and peers as a support system as well. Her oldestchild has a support system through his soccer teammates and friends at college.IV. Family Stress and Copinga) trivial and long-term familial stressors and strengths Short term- SS is trying to finish classes so she can start nursing school. in any case trying to balance work and school and getting children where they need to go for activities. Long term- son (CS) with special needs-what will he do by and by he graduates high school in 2 years. Has Williams Syndrome and has cognitive and developmental delays. Finances. Getting oldest son through college. Single parent (childrens military chaplain passed away in 2009, he and SS were divorced prior to that). SS has recently been diagnosed with rheumatoid arthritis. CSs health-worry about his cardiac issues as he gets older, hypertension, and GI issues. b) Extent of familys ability to respond, based on objective estimation of stress-producing situations- This family has been able to respond to the stressors that have been placed on them relatively well. They have had their ups and downs, but are a very close family and they rely heavily on each other and help each other out. SSs sons are very protective of their mother. c) Coping Strategies Utilized by all members of family-They work together as a family to get things accomplished. The boys have had to grow up quick. Working through one issue at a time. Make time for fun and for the 2 boys to participate in soccer.V. Family Functionsa) Familys need-response Patterns (affective function)- Very close knit family. They watch out for each other always. They go to soccer games together as a family to watch the 2 boys play. Take at least 2 family vacations each year with SSs parents. Watch a lot of family movies together. Watch professional sports on TV. b) enculturation Function (child rearing practices, who is socializing agent for children, cultural beliefs that influence familys child-rearing patterns)- SS is pr imary socializing agent. Discipline for bad behavior depends on what the trespass is, ranges from no TV to no friends over for bad grades or if school work not completed.c) Adequacy of home environment for childrens needs to play- have a large fenced-in backyard with an above-ground swimming pool. Pool table, ping-pong table. Bikes, soccer netand balls, tennis rackets, TV room with xbox 360, DVD player, Computers. d) Health care function-SS has health insurance through her employer. Middle child now 18 and qualifies for Medicaid. The family sees a physician yearly for physicals. CS sees many different specialists. JS has tell on bouts of strep throat which makes him miss several school days each year. SS sees a rheumatologist for her RA.

Genetically Modified Food Essay

geneticalally circumscribed foods beget shaped and formed many debates on whether foods should or should non be genetically circumscribed and there atomic number 18 many drives as to why. contagiousally circumscribed foods be foods that are compromised of organisms which kick in been genetically altered. thither are several(prenominal) reasons being favourable on genetically modified foods, much(prenominal) as backuping the occurrence of diseases and they are said to be windy in growth. However there is a negative boldness on genetically modified foods. Genetically modified foods could cause harmful side effect to the body and the (BT) added to GM foods is unsafe for the body.The topic of genetically modified foods is an extremely controversial topic and brings many opinions to whether it is right or wrong. Genetic modification of foods is done by changing the genes of a cell. Genes are a progression of bases which code for a sequence of amino acids. Amino acids d raw up proteins which we need for our body to function. The DNA is made of the four bases Adenine, Thymine, ampere-second and Guanine. Genes are then added or taken from the DNA which changes the colour, size, shape, nutritional respect or the way in which the plant or animal grows.With support from scientists farmers have been genetically modifying their crops for quite a long period of time. Foods that are genetically modified un commonly include and consist of canola, soy beans, sift corn and various opposites. Genetically modified foods are banned in numerous countries much(prenominal) as France and other European countries. On the other hand, genetically modified foods are a substantial part of nine in Australia it is in most supermarkets and is something we eat daily. GM foods have no labels on products that declare to consumers whether the products have been genetically modified or not.This causes and is collectable to consumers having to decide and become unsure about the product selling, whether what they are buying is genetically modified or genuinely natural. A reason affirmative why foods should be genetically modified is that one of the major benefits is they urge in controlling the occurrence of certain diseases. There are several foods that cause allergies to certain people when products consumed. By modifying the DNA system of these foods, the properties create these allergies are eliminated successfully.It has been said that experts and scientists are working on developing foods that have the tycoon to cure diseases by genetically modifying foods. Gene technology is quasi(prenominal) to traditional breeding, and there is a chance of increasing or change magnitude levels of naturally occurring proteins, toxins or further unsafe compounds in foods. Foods that are usually developed traditionally are not normally tested for these types of substances so far they often happen naturally and can be affected by breeding. The use of genes f rom identified allergenic sources in alteration experiments is not prohibited.If a transformed product is found to stand as an increased put on the line of allergenicity and it should be put to an end. Scientists have the same opinion that normal tests for allergies in foods should be continuously evaluated and improved, plus caution and concern should be effective when evaluating all refreshing foods, including those resulting from certain crops. Though developers and manufacturers of genetically modified foods misrepresent sure that there are mixtures of advantages of consuming foods in society, a brood of the population is entirely against them.A disadvantage of genetically modified foods is that the biggest brat caused is they can have dangerous and harmful side effects on the human body. It is opined by experts that consumption of these genetically modified foods can reason for the development of diseases which are protected by antibiotics. Additionally, people who consu me such foods have increased chances of developing cancer. Besides, genetically modified foods are new inventions, not a lot is well-known about their long-term effects on human beings aswell. A reason for harmful side effects whitethorn be because of Gene transfer.Gene transfer from genetically modified foods to cells of the body or to bacteria would cause strong concern if the transferred genetic material has harmful effects. This would be mainly important if antibiotic subway genes, used in creating genetically modified organisms were to be transferred. Though the likelihood of gene transfer is low, the use of technology without antibiotic resistance genes has been encouraged. There are many other things that could cause harmful side effects, however, as the health effects are unknown, many people prefer to keep on forth from genetically modified foods.It is excessively been said that genetically modified foods grow faster than the foods that are grown in the normal manner. receivable to this, efficiency increases this then provides the population with more food. Several people believe that there is not enough food in the world to ladder everybody this is why genetically modified foods could potentially cure and solve longing around the world. As genetically modified foods enlarge the size of crops, supernumerary food is produced by farmers. Therefore, this prevents crops going to waste. If pests are unable to eat the crops, this results in nothing going to waste.As a result, farmers make extra money. It is also said that genetically modified foods are extremely fortunate and aureate in places which experience numerous droughts, or where the soil is lacking ability for crop growing. This is why it is difficult to grow normal crops. Now, we can take off to grow foods in different circumstances. For example, strawberries can be able to be genetically modified to grow in frosts. Other foods that grow in cold climates could be engineered and modified to grow in hot climates, such as Africa where much of the continent lacks to provide food.A disadvantage of genetically modified foods is by adding bacteria (BT) to the cells keep insects under control whitethorn not be safe for humans. To genetically modify the crops, the type of bacterium that is added is unhealthy for some people to choose to wear cotton array or have jobs associated with cotton. Workers in India that had jobs which were regard in handling genetically modifies cotton caused numerous allergies to the workers. They developed itchy and reddened eyes, rashes on skin, block up noses, nasal discharge and extreme sneezing.This resulted in some workers ending up having to go to hospital or consume antihistamines daily. This was shown by Stephen Lendman, Global look into showing types of harm from GMO. There are many other examples involved with this type of harm from the (BT) cotton plant, additional cases included sheep which grazed on the (BT) cotton. As well, aft er a period of time they then became demented and then resulted in death. Adding a bacterium to maintain insects away may possibly not be worth impairment of animals and people.Given the consequence shown, genetically modified foods have equally its advantages and disadvantages. If food is continuously genetically modified, it will still have benefits to us however it comes along with a lot of risks. The decision whether foods should be genetically modified or not is an extremely debatable topic. Aswell, genetically modified foods are a ample part of society and are in our everyday life.Having foods genetically modified has become so common, that most likely it will on no account be stopped, although some people choose to stay away from these types of products as it keeps them healthy and well. http//www. geneticallymodifiedfoods. co. uk/fact-sheet-pros-vs-cons. html http//www. geneticallymodifiedfood. com/ http//www. foodstandards. gov. au/consumerinformation/gmfoods/ http//www. ornl. gov/sci/techresources/.Human_Genome/elsi/gmfood. shtml http//www. csa. com/discoveryguides/gmfood/overview. php http//www. buzzle. com/articles/genetically-modified-foods-pros-and-cons. html http//www. ehow. com/info_8115944_pros-cons-genetically-modified-food. html.

Non Performing Assets

1. a. EXECUTIVE SUMMARY The redact is en coro bring ined A watch on The solicitude of Non- do pluss in the Canara relys Loan Portfolio is by with(p) at the Canara edge, Donimalai Township, Sandur (TQ), Bellary (Dist), Karnataka State. stern An efficient pecuniary direction is becoming inescapable for e truly manager in to twenty-four hourss corpo roll world. From a traditional aspect of raising finances whenever mandatory the importance has shifted to day to day financial decision making and bother solving.When initi whollyy the emphasize was on the internal analysis of the firm, procurement of cash, management of summations and all toldocation of peachy, the put in importance has shifted to decision making indoors the firm. With the modern aspect of finance function the responsibilities of the finance manager has as well increased. In the dish out of making plectronal decision, he makes use of authentic analytical tools in the analysis, formulation and control activities of the firm. m angiotensin converting enzymetary analysis is an essential prerequisite for making sound financial decisions.This subscribe to is intended to probe into the management of non execute additions in the Canara cashboxs Loan Portfolio, for the phase in time of 2002-2003 to 2005-2006. The sustain is completely found on the analysis and interpretation of the published discovers of the margin and mortalal address of the senior takeicials of the lodge. OBJECTIVES OF THE STUDY ? To evaluate the Canara fixs summation quality. ? To divulge the posture of the risk management g everywherenance, beneath look atn by the lingo. SCOPE OF THE STUDY ? The domain of the speculate here was confined to the organization only. ? The believe c everywheres to find turn up the hindquartersment conveyd to reduce the NPAs.METHODOLOGY OF THE STUDY ? firsthand selective culture. ? inessential entropy. education ANALYSIS AND INTERPRETATION When the data salt a sourice is completed the data is urbane and the relevant randomness is obtained. The data store uped is analyzed using variant statistical tools like frequency distribution, charts and component part analysis. DURATION OF THE STUDY This eyeshade is intended to probe into the management of non performing additions in the Canara brinks Loan Portfolio, for the period of 2003-2004 to 2005-2006. FINDINGS ? The Net NPA symmetry of the Canara posit declined from 1. 88% as at butt against 31st 2005 to 1. 12% as at border district 31st 2006. Canara Bank has rec over its NPA which is come ined to Rs. 865 crore during 2005-2006. ? The Net NPA of the Canara Bank declined from Rs. 1454 crore as on 31st March 2006. ? The Net NPA percentage of Canara Bank has reduced by over 19% during 2005-2006. RECOMMENDATIONS ? Canara Bank should concentrate much(prenominal) on reference book estimate, monitoring, conviction risk management and recoveries. ? Settlement is a soften option for the bounds wrestling with the problem of non-performing assets. ? identification scoring allows lenders to determine whether or non you fit the pro institutionalize of the type of customers they ar looking for. Banks apprehensioned should infinitely monitor impartwords to identify accounts that pick out potency to be serve non-performing. CONCLUSION ? Securitization make pop give surely help coin depones in reduction of NPA to a enceinte extent. ? Pr as yetting fresh flow of NPAs to a great extent. ? Exchange of recognize information among banks would be of immense help to avoid possible NPAs. 1. b. GENERAL INTRODUCTION INDUSTRY pen Banking in champion form or other was in existence even in ancient periods. The writings of Manu (the overlord of old Hindu Law) and Kautilya (the Minister of Chandragupta Maurya) contained references to banking. however, banking as a kind of short letter i. e. , modern banking is of recent strain. It came into existence only later on the industrial revolution. afterward the industrial revolution, with the increase in the size of industrial and craft units, control stick stock caller-out population with small means to become sh arholders of full-grown industrial and business enterprises. Still, in that location were certain sections of normal who were non nimble to invest their coin on the sh bes of joint stock companies. However they were free to spell with a little surplus money, if they were assured of the repayment of their money with a little sake in that locationon.So naturally, there arose the need for formation of financial institutions that could collect the surplus funds of people on ground congenial to them and make them in stock(predicate) to the needy for productive intent. correspondly a unfit itemize of financial institutions called joint stock banks were set up after industrial revolution. As much(prenominal)(prenominal) joint banks or modern b anks ar of recent development. MEANING OF BANKS A banking comp whatsoever in India has been defined in the Banking Companies numeral 1949 as One which transacts the business of banking which means the accepting of he purpose of sending or investment of deposits of money form the public repayable on demand or otherwise and withdrawable by cheque, skeleton order or otherwise. social system OF BANKING SYSTEM IN INDIA Indian Banking System has been categories into two 1. Scheduled Banks. i. State Co-operative. ii. Commercial Banks. 2. Non-Scheduled Banks of import Co-operative Banks and Primary Credit Societies. Commercial Banks. Commercial Banks be further divided into Indian Banks and Foreign Banks. Indian Banks be further divided into 1. Public sphere of influence Banks. 2. SBI and its hit mansidies. 3. Other Nationalized Banks. 4. Regional Rural Banks.ACTIVITIES OF BANKS I. Activities of Commercial Banks. II. Activities of Central Banks. I. Activities of Commercial Banks Th e activities at a lower placetaken by technical banks be subdivided into a. Primary Functions. b. secondhand Functions. a. Primary Functions i. Acceptance of deposits It is very important for banks as it forms the seat of all other activities of banks. It accepts sundry(a) types of deposits. They be certain deposit, saving deposit, fixed deposit and recurring deposits. ii. Lending of coin It is also the most important function of Commercial Banks as it fetches the study(ip)(ip) portions of the income of the banks.Banks lend money by the way of contributes, overdrafts, cash recognition and discounting of greenbacks. b. Subsidiary Functions i. Agency Functions The services rendered by banks as agent of their customers argon called spot services. They argon Banks collect cheque, bank draft, bills, amuse, dividends etc on behalf of the customer. Banks sells and barter fors securities on behalf of the customers. Banks arranges for remittance of funds from one place t o a nonher place. Banks acts as trustees, executors, representatives of their customers. ii.General Utility work processs rendered by banks to their customers as well as the commonplace public argon called as general benefit services. Banks accept precious articles, documents etc for safe custody. Banks helps exporters and importers in foreign trade. Banks issue travellers cheque, letter of credence, circular nones etc. Banks acts as a reference and supply information close to the financial standing of the customers to others. II. Activities of the Central Bank A. Monopoly of Note issue. B. Banker, Agent, Advisor to the establishment. C. Custodian of cash reserves of the banks. D. lender of the expire resort.FUNCTIONS AND IMPORTANCES OF BANKS The importance of banks in the modern scotch system tush non be denied. Banks play a signifi green goddesst role in the economic development. Banks perform a number of functions. They are 1. Banks mobilize the small baffled an d ideal savings of the people, and make them purchasable for productive purpose. In the sort, they avail the process of detonator formation. 2. By accepting the savings of the people, banks provide rubber and auspices to the surplus money of the depositors. 3. Banks provide a convenient and efficient method of payment. The cheque system introduced by banks is convenient form making payments.Again the use of cheque economies the time and trouble involved in closure of business obligations. 4. Banks provide a convenient and economical means of maneuver of funds from one place to another. Banks drafts are commonly utilize for remittances of funds from one place to another. 5. Banks helps the movement of capital from regions where it is no very utile to regions where it stool be much usefully employed, by moving funds, banks increases the utility of funds. Again by moving funds from one place to another, banks pull up stakes way to the economic development of backward regi ons. 6.Banks influence the rates of involution in the money grocery stores. Through the supply of money (i. e. bank money or bank deposits) banks expert a powerful influence on the refer rates in the money market place. 7. Banks help trade and commerce ride and floriculture by clash their financial requirements. But for the financial tending provided by the banks, the pace of growth of trade and commerce industry and agriculture would have been very slow. 8. Banks direct the flow of funds into production channels. duration add money, they discriminate in favor of essential activities and against non essential activities.Thus they sanction the development of right types of activities which the society desires. 9. Banks always make it a send to help the industries, the prudent, the punctual and the honest and discourage the dishonest, the spendthrift, the gambler the lair and the jackstones (i. e. the rouge). Thus banks act as public conservators of commercialised virt ues. 10. Banks serves as the outflank financial intermediaries between the saver (i. e. the depositors or lenders) and the investor (i. e. the borrowers or the entrepreneurs). SERVICE PROFILE OF THE CANARA BANK The bank has m all financial services and different schemes.Important among them are as follows DOMESTIC PRODUCTS SAVING BANK DEPOSITS For individuals & non-trading organizations / institutions. CURRENT ACCOUNT For business operations trades, businessmen, corporate bodies. FIXED DEPOSITS Secured way to amply returns individuals and institutions. KAMADHENU DEPOSITS Re-investment money multiplier factor plan. CANBANK AUTO RENEWAL Higher return in a shorter plan. CANFLEXI DEPOSITS A combination of savings & fixed deposits high return & instant liquidity. ASHRAYA DEPOSITS Respecting Indian cheers for senior citizens.RECURRING DEPOSITS object Inculcating saving, a rewarding & recurring habit. rudder slight(prenominal) RATE DEPOSITS final cause (FRDS) Insures against re fer rate fluctuations. bestow PRODUCTS HOUSING LOAN SCHEME Purchase of a ready built manse / flatcar construction of house, purchase of a site and construction of house thereon, for project repairs, renovations, upgradation, and creation of additional amenities and for fetching over of the HL indebtedness from other recognize housing finance companies and banks. HOME IMPROVEMENT LOANS Furnishing the house / flat along with banks home lends / independently.CANMOBILE Facilities purchase of recent / used cards / jeeps of all make. The scheme also covers finance for purchase of brand unsanded two wheelers. CANCARRY Provided quote worthy individuals, professional and stipendiary class for buying consumer durables and household articles. CANCASH Offer assistance for sports meetinging unforeseen contingencies. Finance is granted against approved shares, bonds and debentures held by the clients. CANBUDGET Fulfills the financial need of confirmed employees of reputed PSUs, joint stock companies, central / state / semi government employees nd lecturers / professors / assistant professors of colleges / universities and research institutes. CANRENT Provides loans to straightlacedty owners whenever the property is leased / rented out to PSUs central / state / semi government lowtakings. Reputed corporate banks. fiscal institutions, Insurance companies and MNCs. CANMORTGAGE Designed to meet the financial requirements against security of equitable mortgage holder of property (land & building) to professional, businessman, salaried persons and individuals.VIDYASAGAR EDUCATIONAL LOAN SCHEME Renders financial assistance for needy and meritous students for pursuing all type of studies (professionals / general) in India and Abroad. LOAN SCHEME TO TRADERS / BUSINESS ENTERPRISES With hassle free and marginal name and conditions, the scheme furnish to the needs of traders and other business enterprises for debonair flow of business activities. CANMAHILA easy la y loan scheme for women clientele. AGRI LOAN SCHEME Various loan schemes for agri-clinic, minor, irrigation, conjure up development / machinery, plantation crops fishers and for agro-exports.SSI LOAN SCHEME A host of schemed available for technology up gradation fund in textile and jute industries, book of facts linked capital subsidy stand by realization for capital expenditure and margin money scheme of KVIC. OTHER PRIORITY SCHEME These include loan for retail traders, small business, professional / self employed, medical examination practitioners and loan for solar water heating / home lighting system. realization prettyger OPERATIONS The first Indian card issuers to bay ISO 9002 certification, CANCARD at a time as a distinct recognition in the domestic as well as inter subject field market. All verstors of CANCARD namely, CANCARD visa, classic, visa-corporate, master card and visa international gold are issued by all CANARA BANK branches & 24 CANCARD service centers located at major cities across the country. Four Indian Banks are in affiliation with the bank for issue of CANCARD VISACARD. Launched DEBIT CARD on November 4, 2003, a cherish added and tech based product for its recessional clients. CUSTOMER CENTRIC ETHOS CANARA BANK was the first to articulate the directive principles of correct banking, detailing bankers duties and customers rights. First bank to get ISO certification for one of its branches in Bangalore in the yr of 1995-1996. Recommendations of the Goiporia delegacy on Customer Service have been implemented by the bank. The bank has Computerized Information Facilitation Centers (CIFCs) at all circles to look exclusively into customer in a single windowpane framework. A 24 hour tele contact ease is also available for customers to air their grievances at corporate as well as circles levels. come with PROFILE OF THE CANARA BANK HISTORICAL TRENDCanara Bank established in 1906 with the name of Canara Bank Hindu Perma nent Fund in Mangalore, India, by Ammembal Subba Rao Pai, is one of the oldest and major commercial bank of India. Its name was changed to Canara Bank express in 1910. The bank, along with 13 other major commercial banks of India, was nationalized on 19th July, 1969, by the Government of India. Currently (2005), the bank has 2508 branches spread all over India. The bank also has international presence in some(prenominal) centers, including London, Hong Kong, Moscow, Shanghai, Doha, and Dubai.In cost of business it is the largest nationalized commercial bank in India with a radical business of about Rs. 2000 billion (about US $43 billion). ORGANISATION STRUCTURE The bank has fourteen wings in the Head Office, Bangalore. 1. Personnel telephone extension 2. Corporate Credit fly 3. Risk Management Wing 4. antecedence Credit Wing 5. Inspection Wing 6. Department of Information engineering science Wing 7. Marketing and Customer Relationship 8. Planning and Development Wing 9. Reco very Wing 10. General Administration Wing 11. pecuniary Management Wing 12. Treasury and planetary Operation Wing 13.Retail Banking and Subsidiaries Wing 14. wakefulness Wing OFFICE AND BRANCHES Canara bank has a network of 2415 branches, spread over 22states/ 4 union territories of the country and overseas branch London which are administrated finished and through Head Office at Bangalore 13 Circles offices / international instalment 35 Regional offices 2441 Branches BRANCHES ABORAD CANARA BANK established its International segment in 1976, to supervise the functioning of it various foreign department to give the demand thrust to Foreign Exchange business, particularly export and to meet the requirements of NRIs.Though small in size the Banks presence overseas has brought in con spatial relationrable foreign business, particularly NRI deposits. The presence of bank is shown under. CANARA BANK, London, UK (Branch) Indo Hong Kong International Finance Co Ltd Hong Kong (Subsidiary) AL Razouki International Exchange comp each , Dubai, UAE According to the latest information, both the CANARA BANK and State Bank of India have come into a mutual agreement as to both the banks forgeting be opemilitary rating as a one unit in the Moscow. corporeal VISION To top as a World Class Bank with best practices in the realms of asset portfolio, Customer orientation, Product Innovation, Profitability an compound value for stake holders. To set new models in IT application, Customer responsiveness, summation quality and netability, culminating in higher stoke holder value. To scale new peaks in celebrate of IT based banking, efficient service delivery market leadership in profitability. CORPORATE MISSION Augmenting low cost deposits. Toning up asset quality. Accent on cost control. Thrust on retail banking. Customer centrical focus. Product innovation and marketing. Leveraging IT for comprehensive MIS. maximize stockholders value. CORPORATE OBJE CTIVE E- Efficiency. P- Profitability and Productivity. O- Organization Effectiveness. C- Customers centric H- Hi Tech Banking ACHIVEMENTS The Bank has already carved a inlet in providing IT based services. Computerized branches, for 65% of the branches & 81% of aggregated business provided a wide array of services much(prenominal) as Network atmospheres, any where Banking , Tele Banking & Remote Access Terminals etc. , The Bank was the first to set up networked ATMs & obtain ISO certification.CANARA BANK shares are listed & Bangalore, Mumbai & National sway Exchanges. Establish well-developed quality circles have participated in many National & International level competitions and have returned with handsome prizes. Has set up its own vizor level Training colleges to its employees and thereby takes care of the make loveledge, skills and attitudinal development of employees. Has also taken initiative in the environmental concerns. PERRFORMACE HIGHLIGHTS OF 2005-2006 Cana ra Bank has posted net profit of s. 581 cr for the half form ended September 2005 as against Rs. 19 cr during the corresponding preliminary half year, registered a growth rate of 38. 60%. The Bank operating profit registered an increase of Rs. 548 cr (57. 81%) to reach Rs. 1496 crore, up from Rs. 948 cr for the first half of the preceding financial. relent of assets a standard measure of profitability improved from 1. 08% (annualized) at a September 2002 to 1. 28% (annualized) as at September 2005. Number of branches travel up to 2441 from 2416 as at September 2002, besides 248 extension counter. ball-shaped deposits of the Bank aggregated to as Rs. 5, 396crore as against Rs. 67734 crore a year ago, year growth being 11. 31%. MATURITY CLASSIFICATION OF VARIOUS ASSETS AND LIABILITIES In respectfulnesss of the certain assets and liabilities, CANARA BANK have undertaking a fashion study, embedded options in the basis of preceding(a) of past data, based on which the bank is in a localisation to decide on the maturities of the asset and liabilities. 2. a. RESEARCH DESIGN A study on the Management of Non Performing assets in the Canara Banks Loan Portfolio is done at the Canara Bank Donimalai Township, Sandur (TQ), Bellary (Dist), Karnataka State.The type of research used for the collection & analysis of the data is historic query Method. The main source of data for this study is the past records prepared by the bank. The focus of the study is to determine the non-performing assets of the bank since its outset & to identify the ways in which the work especially the non-performing assets of the Canara Bank can be improved. The data regarding bank history & profile are collected through Exploratory Research Design particularly through the study of subaltern sources and discussions with individuals.Data Collection Method Discussion with the manager & military officers of the bank to get general information about the bank & its activities. ? Having g ift to face discussions with the bank officials ? By taking guidance from bank engage & departmental guide. Secondary Data ? Collection of data through bank annual reports, bank manuals and other relevant documents. ? Collection of data through the literature provided by the bank. Research Measuring Tool The tools used for data collection are 1. Personal consultation 2. Secondary Sources 1. Personal Inter passelIn this, discussions more held directly with the manager & officials to get the clear-cut information about the field of study and data to be collected for the purpose of analysis. 2. Secondary Sources yearly company reports, Balance canvas tents, Profit & Loss account are used to collect the data. b. 1. SATATEMENT OF THE PROBLEM A crucial issue which is engaging the constant circumspection of the banking industry is the alarmingly high level of non performing assets (NPA). Another major anxiety before the banking industry is the high transaction cost of carrying non per forming assets in their books.The resolution of the NPA problem requires greater accountability on the part of the corporate, greater disclosure in the grounds of defaults, an efficient consultation information sharing system and an appropriate levelheaded frame work pertaining to the banking system so that court procedures can be stream lined and un headwayable recoveries make within an acceptable time frame. So the project titled A study on the Management of Non Performing Assets in the Canara Banks Loan Portfolio looks in to the implications of high NPAs and suggests erective convalescence measures for resolving problem loans and thus making the banks NPAs level healthy.It also compares the position of the Canara Bank with other public field banks in impairment of their NPAs in the last three years and also to study the management of total assets and gain grounds of the Canara Bank among other public sector banks. b. 2. OBJECTIVES OF THE STUDY ? To evaluate the Canara B anks asset quality. ? To compare the position of the Canara Bank with other public sector banks in terms of their NPAs. ? To study the management of total assets and offers of the Canara Bank. ? To identify the legalness of the risk management system, undertaken by the bank. To analyze sector wise non-performing assets. ? To broaden useful suggestions to reduce the NPA in banks. b. 3. SCOPE OF THE STUDY ? The scope of the study here was confined to the organization only. ? The study covers to find out the strategy required to reduce the NPAs. ? The concentration is given only in apprehension the NPAs growth with the reference of Canara Bank. ? The data is purely based on the secondary data collected from website and journal. ? The scope is limited to drawn conclusions from analysis and interpretations of the uncomplicated and secondary data of the Canara Bank. . 4. METHODOLOGY Introduction The quality of the project work depends on the methodology befooled for the study. Metho dology, in turn, depends on the nature of the project work. The use of proper methodology is an essential part of any research. In order to conduct the study scientifically, suitable methods & measures are to be followed. Research Design The type of research used for the collection & analysis of the data is Historical Research Method. The main source of data for this study is the past records prepared by the bank.The focus of the study is to determine the non-performing assets of the bank since its inception & to identify the ways in which the performance especially the non-performing assets of the Canara Bank can be improved. The data regarding bank history & profile are collected through Exploratory Research Design particularly through the study of secondary sources and discussions with individuals. Data Collection Method Discussion with the manager & officers of the bank to get general information about the bank & its activities. ? Having face to face discussions with the bank of ficials ?By taking guidance from bank guide & departmental guide. Secondary Data ? Collection of data through bank annual reports, bank manuals and other relevant documents. ? Collection of data through the literature provided by the bank. Research Measuring Tool The tools used for data collection are 1. Personal Interview 2. Secondary Sources 1. Personal Interview In this, discussions were held directly with the manager & officials to get the clear-cut information about the topic and data to be collected for the purpose of analysis. 2. Secondary Sources Annual company reports, Balance Sheets, Profit & Loss account are used to collect the data. . 5. LIMITATIONS OF THE STUDY ? The study is mainly based on the secondary data provided by the bank. As such it is subject to the limitations of the secondary data. ? The study is based only on NPAs with respect to loans. ? The study is based on the data given by the officials and reports of the bank. The confidentiality of some facts and fi gures is a limitation. ? The non-availability of relevant information is one of the limitations. ? The study is done only for the limited past 3 years. 3. THEORITICAL OVERVIEW NPA ITS IMPACT AND MAGNITUDE MEANING OF NPAAn asset is crystalize as non- performing asset (NPA) if imputables in the form of principal and interest are not paid by the borrower for a period of 180 long time. How ever with set from March 2004, default status would be given to a borrower if cods are not paid for 90 geezerhood. If any advance or recognition facilities granted by bank to a borrower becomes non-performing, then the bank ordain have to treat all the advances / doctrine facilities granted to that borrower as non-performing without having any regard to the fact that there may still exit certain advances / credit facilities having performing status.A non-performing asset (NPA) was defined as a credit facility in respect of which the interest and / or initiation of installing of principal h as hang oned Past collect for a specified period of time. An nitty-gritty due under any credit facility is hard-boiled as past due when it has not been paid within 30 geezerhood from the due day of the month. Due to the improvement in the payment and settlement systems, recovery climate, up gradation of technology in the banking system, etc. , it was decided to dish with past due concept, with effect from March 31, 2001. Accordingly, as from that go through, a Non performing asset (NPA) shell be an advance where i. divert and /or installment of principal remain due for a period of more than 180 days in respect of a Term Loan, ii. The account system out of order for a period of more than 180 days, in respect of an overdraft/ cash Credit(OD/CC), iii. The bill rest overdue for a period of more than 180 days in the case of bills purchased and discounted, iv. saki and/ or installment of principal dust overdue for two harvest seasons but for a period not particular(a) two hal f years in the case of an advance granted for agricultural purpose, and v.Any kernel to be stock remains overdue for a period of more than 180 days in respect of other accounts. 90 days overdue norm With a view to moving towards international best practices and to ensure greater hydrofoil, it has been decided to adopt the 90 days overdue norm for identification of NPAs, form the year ending March 31, 2004. Accordingly, with effect form March 31, 2004, a non-performing asset (NPA) shell be a loan or an advance where i. chase and /or installment of principal remain overdue for a period of more than 90 days in respect of a Term Loan, i. The account remains out of order for a period of more than 90 days, in respect of an overdraft/ cash Credit(OD/CC), iii. The bill remains overdue for a period of more than 90 days in the case of bills purchased and discounted, iv. Interest and/ or installment of principal remains overdue for two harvest seasons but for a period not exceeding two half years in the case of an advance granted for agricultural purpose, and v. Any amount to be received remains overdue for a period of more than 90 days in respect of other accounts.As a facilitating measure for smooth transition to 90 days norm, bank has been advised to move over to charging of interest at monthly rests, by April 1, 2002. However, the date of classification of an advance as NPA should not be changed on account of charging of interest at monthly rests. Banks should, therefore, continue to classify an account as NPA only if the interest beefd during any shit is not serviced fully with 180 days from the end of the quarter with effect from April 1, 2002 and 90 days from the end of the quarter with effect from March 31, 2004. Out of Order Status An account should be treated as Out of Order if the outstanding repose remains continuously in plain of the sanctioned limit / drawing power. In cases where the outstanding fit in the principal operating account is less than t he sanctioned limit / drawing power, but there are no credits continuously for 180 days (to be reduced to 90 days, with effect from March 31, 2004) as on the date of Balance Sheet or credits are not enough to cover the interest debited the identical period, these accounts should be treated as out of order. dueAny amount due to the bank under any credit facility is overdue if it is not paid on the due date fixed by the bank. Asset Type Percentage of supply Sub standard (age up to 18 months)10% Doubtful 1 (age up to 2. 5 years)20% Doubtful 2 (age 4. 5 years)30% Doubtful 3 (age above 4. 5 years)50% Loss Asset100% INCOME RECOGNITION-POLICY The policy of income recognition has to be objective and based on the record of recovery. Internationally income from non-performing assets (NPA) is not recognized on accrual basis but is booked as income only when it is actually received.Therefore, the banks should not charge and take to income account interest on any NPA. However, interest on ad vances against term deposits, NSCs, VIPs, KVPs, and Life policies may be taken to income account on the due date, provided adequate margin is available in the accounts. Fees and fits earned by the banks as a sequel of re-negotiations or rescheduling of outstanding debts should be recognized on an accrual basis over the period of time covered by the re-negotiated or rescheduled xtension of credit. If Government tackled advances become NPA, the interest on such advances should not to be taken to income account unless the interest has been realized. REVERSAL OF INCOME If any advance, including bills purchased and discounted, becomes NPA as at the close of any year, interest accrued and attribute to income account in the corresponding previous year, should be reversed or provided for if the same is not realized. This will apply to Government guaranteed accounts also.In respect of NPAs, fees, commission and similar income that have accrued should cease to accrue in the true period a nd should be reversed or provided for with respect to past periods, if uncollected. THE model OF GROSS NPA Income recognition is not possible once an account becomes NPA. Interest accrued on non performing loan accounts is debited to the respective account and credit to the interest doubt account instead of the profit and sacking account. ordinarily no debits are permitted in non performing asset expect ineluctable expenditure like litigation expenses, insurance etc.Hence the balance outstanding in an NPA account includes 1. Balance as on date of becoming an NPA. 2. Interest accrued but not realized. On balance sheet date banks make supplyings for loan losses. This cookery is metrical not on the balance outstanding but on the net balance, balance net of the amount kept in the interest suspense account. This book balance of the net of the interest suspense account is known as revenue NPA. But in cases where guarantee lay claim is received from credit guarantee corporations like ECGC, before making the provision for loan losses, such claim received is also netted from the gross NPA.The terminology net NPA indicates the balance in interest suspense account. For evaluation rbi and other rating agencies rely on purpose usually the net NPA balance. Thus piggish NPA means, balance outstanding minus balance in interest suspense account. Net NPA means Gross NPA minus balance claim received amount and provision outstanding in that account. IMPACT OF NPA At the macro level, NPAs have chocked off the supply line of Credit of the possible lenders thereby having a deleterious effect on capital formation and clutch the economic activity in the country.At the Micro level, unsustainable level of NPAs has eroded current profits of banks and FIs. They have led to reduction of interest income and increase in provisions and have restricted and recycling of funds leading to various Asset Liability mismatches. Besides this, it has led to wearing in their capital base and reduction in competitiveness. The problem of NPA is not a depicted object of concern to banks and FIs alone. It is the matter of grave concern to the country and any coarctation in the smooth flow of credit is bound to create unbecoming repercussions in the economy.The mounting menace of NPAs has raised the cost of credit, do Indian business man uncompetitive as compared to their counterparts in other countries. It has make banks more adverse to risks and squeezed genuine Small and Medium Enterprises (SMEs) from accessing competitive credit and has throttled their enterprising spirits as well, to a great extent. Due to their incapacitating effect on the operation of the banks, Asset quality has been considered as one of the most important parameters in the measurement of banks performance under the CAMELS Supervisory evaluation System of rbi. THE MAGNITUDENon-Performing Asset (NPA) has emerged since over a decade as an alarming threat to the banking industry in our countr y sending distressing signals on the sustainability and endurability of the affected banks. The positive results of the cosmic string of measures affected under banking rectifys by the Government of India and RBI in terms of the two Narasimhan Committee Reports in this surging threat. Despite various punitory steps administered to solve and end this problem, concrete results are eluding. It is a brush and all pervasive virus confronted universally on banking and financial institutions.The tartness of the problem is however acutely suffered by Nationalized Banks, followed by the SBI group, and the all India Financial Institutions. As at 31. 03. 2004 the aggregate gross NPA of all scheduled commercial banks amounted to Rs. 63883 crore. Table No. 1 gives the figures of net NPA for the last three years. The ratio of net non-performing assets to net advances also declined during 2005-06. Majority of the banks, this ratio is less than 4 percent. Punjab and Sind Bank has the highest ra tio with 9. 62 percent followed by Dena Bank of India with 9. 4 percent. 4 banks inform nil ratio during 2005-2006.Further it is revealed that commercial banks in general suffer a tendency to understate their NPA figures. There is the practice of ever-greening of advances, through subtle techniques. As per report appearing in a national daily the banking industry has under estimated its non-performing assets (NPAs) by whopping Rs. 3862. 10 Crore as on March 1997. The industry is also estimated to have under-provided to the extent of Rs. 1,412. 29 Crore. The worst offender is the public sector banking industry. Nineteen nationalized banks have underestimated their NPAs by Rs. 3,029. 29 Crore.Such deception of NPA statistics is executed through the following ways. ? Failure to individuality an NPA as per stipulated guidelines There were instances of sub-standard assets being recrudesce as standard. ? ravish classification of an NPA Classifying a loss asset as a suspicious or su b-standard asset, classifying a uncertain asset as a sub-standard asset. ? Classifying an account of a credit customer as substandard and other accounts of the same credit customer as standard, throwing prudential norms to the winds. REASONS FOR NPAs In precedency Sector Advances 1.Directed and pre-approved natures of loans sanctioned under sponsored programmes. 2. Mis-utilization of loans and subsidies. 3. Diversion of funds. 4. Absence of security. 5. Lack of effective follow-up (Post sanction supervision and control) 6. Absence of Bankruptcy and fore-closure loans. 7. Decrepit legal system. 8. Cost in-effective legal recovery measures. 9. Difficulty in execution of Decrees obtained. In Non-Priority Sector Advances 1. Inadequate credit appraisal. 2. Demand recession. 3. Industrial sickness and labor problems. 4. Slow Legal system. 5. Diversion of funds. 6.Willful default. 7. Technology Obsolescence. 8. Managerial inefficiency. 9. Political sine qua non and corruption. WRITING O FF NPAs In terms of section 43(D) of the Income Tax Act 1961, income by way of interest in relation to such categories of bad and doubtful debts as may be prescribed having regard to the guidelines issued by the RBI in relation to such debts, shall be chargeable to revenue enhancement in the previous year in which it is credited to the banks profit and loss account or received, whichever earlier. This stipulation is not applicable to provisioning required to be made as indicated above.In other words, amounts set aside for aside for making provision for NPAs as above are not eligible for measure deductions. Therefore the banks should both make full provision as per the guidelines or set down such advances and claim such tax benefits as are applicable, by evolving appropriate methodology in consultation with their auditors / tax consultants. Recoveries made in such accounts should be offered for tax purposes as per the rules. WRITE-OFF AT HEAD OFFICE LEVEL Banks may write-off adv ances at Head Office Level, even though the relative advances are still outstanding in the branch books.However, it is necessary that provision is made as per the classification accorded to the respective accounts. In other words, if an advance is a loss asset, 100 percent provision will have to be made there for. DEBT RECOVERY TRIBUNAL Any person aggrieved by any measure taken by secured creditor or his authorized officer may file an appeal to Debts Recovery motor lodge, within 45days from date on which such measure was taken. That is action of taking possession of asset, takeover of management of business of borrower, appointing person to manage secured asset etc. is taken by the creditor.When a borrower files an appeal, the appeal cannot be entertained unless, the borrower deposits 75% of the amount claimed in the notice by secured creditor. The DRT can waive or reduce the amount required to be deposited. The amount is not required to be deposited at the time of filing appeal, b ut appeal will not perceive till the amount is deposited. The borrower while filing the appeal should also file an application requesting the Debt Recovery Tribunal to admit the appeal without deposit of any amount. If the DRT orders partial deposit of the amount and the same is not deposited, appeal can be dismissed.The 75% deposit is only required if the appeal is filed by the borrower. If some other aggrieved person (e. g. surety, shareholder) files it the deposit is not required. If a person is aggrieved by the order of the DRT, it can file an appeal to the Appellate Tribunal within 30days from the date of receipt of the DRT order. If the DRT or Appellate Tribunal holds that possessions of assets by the secured creditor was wrongful and directs the secured creditor to return asset to concerned borrower, the borrower shall be pacifyd to requital and costs as may be determined by DRT or Appellate Tribunal.SECURITIZATION ACT With the enactment of the Securitization and Reconstr uction of Financial Assets and Enforcement of Security Interest Act 2002, banks can issue notices to the defaulters to pay up the dues and the borrowers will have to clear their dues within 60days. Once the borrower receives a notice from the concerned bank and the financial institution, the secured assets mentioned in the notice cannot be sold or transferred without the have of the lenders.The main purpose of this notice is to inform the borrower that either the sum due to the bank or financial institution be paid by the borrower or else the former will take action by way of taking over the possession of assets. Besides assets, bank can also takeover the management of the company. Thus the bankers under the aforementioned Act will have the much needed authority to either sell the defaulting companies or charge their management. OVERALL BANKING AND NPA BANKING REFORMS IN INDIA The Nationalization of the major commercial banks in the year 1969 and 1980 had brought radical changes in the banking system in India.It had brought about major shifts in the priorities in the banking operations. Branch expansion policies of banks were tuned upto meet the banking needs of the people in rural and semi urban centers. For accelerating the socio-economic and rural development process several Governments sponsored programs were launched and lending in the priority sector, irrational lending under socio political pressures, mounting levels of bad debts, branch expansion at non workable centers etc. gradually started affecting the financial health of the banking sector in the country.Commercial banks were not following uniform accounting policies camouflaged the true financial position of banks. Quality of loan asset was not a concern and a high proportion of loan assets started becoming non performing. Most of the banks were under capitalized and some of them even with negative worth. Thus there was a induce need for a change and various policy corrections had to be taken w ith the view of change the economy. Thus the Government of India was forced to educate a process of reforming the financial sector which banks constitute a predominate part. The reforms process includes 1. Introduction of prudential norms. . Transparency in balance sheets. 3. deregulation of interest rates. 4. Partial deviation from directed lending. 5. Upgradation of technology. 6. Entry of new private sector banks. NARASIMHAM COMMITTEE The first phase of banking sector reforms was initiated in the year 1992 in pursuance of recommendations of the committee on financial sector reforms headed by Narasimham Committee. As per the recommendations of Narasimham Committee, The curb Bank of India introduced in a phased manner, prudential norms for income recognition, asset classification, and provisioning in the year 1998 Narasimham Committee-II came out with more tringent norms for the industry. The prudential norms were revised from time to time to drop cloth in line with the best accounting practices and for transparency in published accounts. It is astray recognized that as a result of these reforms, the Indian Banking System is becoming change magnitudely mature in terms of the transformation of business processes and the appetite for risk management. Deregulation, technological upgradation and increased market integration have been the key factors driving change in the financial sector. EMERGING BANKING TRENDSDuring the current financial year, the focus of non-going reforms in the banking sector was on soft interest rates regime, increasing operational efficiency of banks, efficiencyening regulatory mechanisms and on technological up-gradation. As a step towards a softer interest rate regime, RBI in its Annual Policy literary argument had advised banks to introduced flexible interest rate system for new deposits, betoken a maximum spread over PLR for all advances other than consumer credit and to review the present maximum spread over PLR and reduce them wheresoever they are un backgroundably high. A BRIEF HISTORY OF NPAThe concept of Asset Quality on the books of Public Sector Banks (PSBs) and Financial Institutions (FIs) came into being when taciturnity Bank of India (RBI) introduced prudential norms on the recommendations of the Narasimham Committee in the year 1992-1993. The Committee recommended that an asset may be treated as Non-Performing Asset (NPA), if interest or installment of principal remains overdue for a period exceeding 180days and that banks and FIs should not take into their income account, the interest accrued on such Non-Performing Assets, unless it is actually received or recovered.The Committee also recommended that Assets be classify into four categories namely Standard, Sub-standard, Doubtful and Loss Assets and that certain specified percentage of the same be held as provision there against. Before the reform process, banks were booking income on an accrual basis and their balance sheets did not st rike their true specified financial health. Thus the profit, capital and reserves were overstated by them. after(prenominal) 10years of NPA terror in the banking industry, Now the Banks Have dentition, a new lawfulness lightens the burden of bad loans for Indian Banks.The law that has been the catalyst for the bad loan clean up passed Indias parliament in November 2002. It allows lenders to more easily foreclose on debtors assets or even demand a change in management. Within weeks of the laws passage, banks saw a flood of loans once deemed unrecoverable being repaid in double time. The Act is The Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (Also know as the Securitization Act). This Act enables the setting up of asset management companies for addressing the problems of non-performing assets of banks and FIs.INDIAN BANKING AND NPA The origin of the problem of burgeoning NPAs lies in the quality of managing credit risk by t he banks concerned. What is needed is having adequate preventive measures in place namely, fixing pre-sanctioning appraisal province and having an effective post-disbursement supervision. Banks concerned should continuously monitor loans to identity accounts that have potential to become non-performing. The center of attention banking business is of mobilizing the deposits and utilizing it for lending to industry.Lending business is generally encourage because it has the effect of funds being transferred from the system to productive purposes which results into economic growth. However lending also carries credit risk, which arises from the failure of borrower to fulfill its contractual obligations either during the course of a transaction or on a incoming obligation. The history of financial institutions also reveals the fact that the biggest banking failures were due to credit risk. Due to this, banks are curb their lending operations to secured avenues only with adequate re lated on which to fall back upon in a posture of default.GLOBAL NPA The core banking is of mobilizing the deposits and utilizing it for lending to industry. Lending business is generally encouraged because it has the effect of funds being transferred from the system to productive purposes which results into economic growth. However lending also carries credit risk, which arises from the failure of borrower to fulfill its contractual obligations either during the course of a transaction or on a future obligation. A question that arises is how much risk can a bank afford to take? Recent happenings in the business world Enron, WorldCom, Xerox, Global Crossing do not give much confidence to banks.In case after case, these devil corporates became bankrupt and failed to provide investors with clearer and more complete information thereby introducing a degree of risk that many investors could neither anticipate nor welcome. The history of financial institutions also reveals the fact tha t the biggest banking failures were due to credit risk. Due to this, banks are restricting their lending operations to secured avenues only with adequate related on which to fall back upon in a situation of default. It needs to be recognized that prudential norms in respect of loan classification vary widely across countries.A country follows varied progressiones, from the subjective to the prescriptive. Illustratively, in the United Kingdom, supervisors do not require banks to adopt any particular form of loan classification and either is there any recommendation on the number of classification categories that banks should employ. Other countries, such as, the United States follow a more prescriptive approach, wherein loans are classified into several categories based on a set of criteria ranging from payment experience to the environment in which the debtor evolves.The bridal of such a system points to the usefulness of a structured approach those facilities the supervisors abi lity to analyze and compare banks loan portfolios. India is a better bet than China for investors to pump money into non-performing assets (NPAs) restructuring as it has better environment for recovery, according to consulting firm Price water House Coopers (PwC). warning STANDARD & POOR Standard & Poors and The Credit Rating Information Services of India Ltd. , (CRISIL) estimate that Indias schedule commercial banks require between US$11billion-US$13billion in new capital to support losses embedded in impaired assets.The significant capital shortfall estimated recognizes the breathing moderate reported capital position of Indian banks, the inadequate loan loss reserves maintained by the banks to absorb likely losses. The debilitated capital position of the Indian banking system is largely a reproach of growing asset-quality problems stemming from weak underwriting and credit management system, and the vulnerabilities of the Indian banking sector to the continue of globalizatio n on the countrys key industry sectors. The asset-quality position also has suffered from regulations with respect to lending to priority sectors. The capital shortfall calculated assumes a significantly higher system non-performing loan level to that reported under Indian regulatory standards, said Peter Sikora, associate director, Financial Services Rating, Standard & Poors, together with CRISIL are, however, of the view that non performing loan levels for Indian banks will be significantly higher at 20%-25% if more conservative classification standards are adopted and restructured, and ever greened loans are included as impaired assets. LENDING BEHAVIOUR OF BANKSDue to the excess liquidity in the banking system, banks are now giving credit to even non-priority sectors in an aggressive manner. Now banks give credit more to uncreative purposes, like car loans, housing loans, consumer durables loans and personal loans. This reckless lending paves the way to repayment occasionaliti es and more of NPA in the banking system. But on the others side economy has become buoyant and the borrowers are now in a position to repay the loans even if it is an unproductive loan.Banks have improved their credit appraisal system. NPA percentage in City Banks cable car Loan Portfolio is zero, because of the sophisticated credit appraisal system followed by the bank. Banks now give priority to businesses and lending schemes also follow the path. CLASSIFICATION OF ASSETS CATEGORIES OF NPAs Banks are required to classify non-performing assets further into the following three categories based on the period for which the asset has remained non-performing and the realisability of the dues a) Sub-Standard Assets. ) Doubtful Assets. c) Loss Assets. SUB-STANDARD ASSETS A sub-standard asset was one, which was classified as NPA for a period not exceeding two years. With effect from 31March 2001, a sub-standard asset is one, which has remained NPA for a period less than or follow to 18 months. In such cases, the current net worth of the borrower / guarantor or the current market value of the security charged is not enough is not enough recovery of the dues to the banks in full.In other words, such an asset will have well defined credit impuissance that jeopardize the liquidation of the debt and are characterized by the distinct possibility that the banks will sustain some loss, if deficiencies are not corrected. With effect from 31March 2005, a sub-standard asset would be one, which has remained NPA for a period less than or equal to 12 months. DOUBTFUL ASSETS A doubtful asset was one, which remained NPA for a period exceeding two years. With effect from 31March 2001, as asset is to be classified as doubtful, if it has remained NPA for a period exceeding 18 months.A loan classified as doubtful has all the weaknesses inherent in assets that were classified as sub-standard, with the added quality that the weaknesses make collection or liquidation in full, on the b asis of currently know facts, conditions and values highly questionable and improbable. With effect from 31March, 2005, an asset to be classified as doubtful if it remained in the sub-standard category for 12 months. LOSS ASSETS A loss asset is one where loss has been set by the bank or internal or external auditors or the RBI inspection but the amount has not been written off wholly.In other words, such an asset is considered uncollectible and of such little value that its continuance as a bankable asset is not warranted although there may be some salvage or recovery value. It should be noted that the above classification is only for the purpose of computing the amount of provision that should be made with respect to bank advances and certainly not for the presentation of advances in the bank balance sheet. The Third Schedule to the Banking regulating Act 1949, solely governs presentation of advances in the balance sheet.Banks have started publicize notices under The Securitiza tion Act,2002 directing the defaulter to either pay back the dues to the bank or else give the possession of the secured assets mentioned in the notice. However, there is a potential threat to recovery if there is substantial erosion in the value of security given by the borrower or if borrower has committed fraud. Under such a situation it will be prudent to directly classify the advances as a doubtful or loss asset, as appropriate. RBI GUIDELINES FOR CLASSIFICATION OF ASSETSBroadly speaking, classification of assets into above categories should be done taking into account the degree of well-defined credit weaknesses and the extent of dependence on collateral security for realization of dues. Banks should establish appropriate internal systems to quench the tendency to delay or postpone the identification of NPAs, especially in respect of high value accounts. The banks may fix a minimum cut off point to decide what would constitute a high value account depending upon their respect ive business levels.The cut off point should be valid for the entire accounting year. Responsibility and validation levels for ensuring proper asset classification may be fixed by the banks. The system should ensure that doubts in asset classification due to any reason are settled through specified internal channels within one month from the date on which the account would have been classified as NPA as per extent guidelines. UPGRADATION OF LOAN ACCOUNTS CLASSIFIED AS NPAsIf arrears of interest and principal are paid by the borrower in the case of loan accounts classified as NPAs, the account should no longer be treated as non-performing and may be classified as standard accounts. Asset Classification to be borrower-wise and not facility-wise i. It is difficult to envisage a situation when only one facility to borrower becomes a problem credit and not others. Therefore, all the facilities granted by a bank to a borrower will have to be treated as NPAs and not the particular facility or part thereof which has become irregular. ii.If the debts arising out of development of letter of credit or invoked guarantees are parked in a separate account, the balance outstanding in that account for should be treated as a part of the borrowers principal operating account for the purpose of application of prudential norms on income recognition, asset classification and provisioning. Accounts where there is erosion in the value of Security i. A NPA need not go through the various stages of classification in cases of serious credit terms and such assets should be straightaway classified as doubtful or loss asset as appropriate.Erosion in the value of security can be reckoned as significant when the realizable value of the security is less than 50 percent of the value assessed by the bank or judge by RBI at the time of last inspection, as the case may be. Such NPAs may be straightaway classified under doubtful category and provisioning should be made as applicable to doubtful assets. ii. If the realizable value of the security, as assessed by the bank / approved valuers / RBI is less than 10 percent of the outstanding in the borrowal accounts, the existence of security should be ignored and the asset should be straight away classified as loss asset.It may be either written off or fully provided for by the bank. RESTRCTURING / RESCHEDULING OF LOANS A standard asset where the terms of the loan agreement regarding interest and principal have been renegotiated or rescheduled after commencement of production should be classified as sub-standard and should remain in such category for at least one year of cheering performance under the renegotiated or rescheduled terms.In the case of sub-standard and doubtful assets also, rescheduling does not entitle a bank to upgrade the quality of advance automatically unless there is satisfactory performance under the rescheduled / renegotiated terms. Following representations from banks that the foregoing stipulations de ter the banks from restructuring of standard and sub-standard loan assets were reviewed in March 2001. In the context of restructuring of the accounts, the following stages at which the restructuring / rescheduling / renegotiation of the terms of loan agreement could take place can be identified a) Before commencement of commercial production. ) After commencement of commercial production but before the asset has been classified as sub-standard. c) After commencement of commercial production and after the asset has been classified as sub-standard. PROVISIONING REQUIREMENTS As and when an asset is classified as an NPA, the bank has to further sub-classify it into sub-standard, loss and doubtful assets. Based on this classification, bank makes the necessary provision against these assets. Reserve Bank of India (RBI) has issued guidelines on provisioning requirements of bank advances where the recovery is doubtful.Banks are also required to comply with such guidelines in making adequat e provision to the gaiety of its auditors before declaring any dividends on its shares. In case of loss assets, guidelines specifically require that full provision for the amount outstanding should be made by the concerned bank. This is justified on the grounds that such an asset is considered uncollectible and cannot be classified as bankable asset. Asset TypePercentage of Provision Sub-Standard (age upto 18 months) 10% Doubtful 1 (age upto 2. 5years) 20% Doubtful 2 (age 4-5years) 30%Doubtful 3 (age above 4-5years) 50% Loss Asset 100% THE NPA PROBLEM The origin of the problem of burgeoning NPAs lies in the quality of managing credit risk by the banks concerned. What is needed is having adequate preventive measures in place namely, fixing pre-sanctioning appraisal responsibility and having an effective post-disbursement supervision. Banks concerned should continuously monitor loans to identify accounts that have potential to become non-performing. The performance in terms of profit ability is a benchmark for any business enterprise including the banking industry.However, increasing NPAs have a direct impact on banks profitability as legally banks are not allowed to book income on such accounts and at the same time banks are forced t make provision on such assets as per the RBI guidelines. Also, with increasing deposits made by the public in the banking system, the banking industry cannot afford defaults by borrowers since NPAs affects the repayment expertness of banks. Further, RBI successfully creates excess liquidity in the system through various rate cuts and banks fail to utilize this benefit to its advantage due to the fear of burgeoning non performing assets.CREDIT APPRAISAL SYSTEM Prevention of standard assets from migrating to non performing status is most important in NPA management. This depends on the style of Credit Management Mechanism available in banks. The quality of credit appraisal and the effectiveness of post credit appraisal and effective ness of post credit follow up influences the asset quality of the banks in a big way. At Pre-Credit Stage 1. Extensive enquiry about the character and the credit worthiness of the borrower. 2. Viability of the project to be financed is meticulously studied. 3. Adequate coverage of collateral is ensured to the extent possible. . Financial statement of the borrower is obtained and poor analysis of their financial strength is done. 5. Apart from the published financial statements independent enquires are made with previous bankers. 6. Pre-Credit inspection of the assets to finance is made. At Post-Credit Stage 1. Operations in the account are closely monitored. 2. Unit visit is done at irregular intervals. 3. Asset verification is done on a regular basis. 4. Borrowers step down control returns regularly. 5. Accounts are periodically to evaluate the financial health of the unit. 6. untimely warning signals are properly attended to. . Close contract with the borrower is maintained. 8. say-so NPAs are kept under special watch list. 9. Potentially feasible units are restructured. 10. Repayment program of accounts with temporary cash flow problem is re