SARBANES-OXLEY ACT 2002 IN MY OWN OPINION Essay Example | Topics and Well Written Essays - 500 words

SARBANES-OXLEY ACT 2002 IN MY OWN OPINION - Essay Example The solution that was implemented is known as the Sarbanes-Oxley Act of 2002 (SOX). The Sarbanes-Oxley is a piece of legislation that changed the business world forever. The Act was created in order to raise investor confidence in the marketplace. One of the major problems the markets were facing was that greedy corporate officials were taken advantage of their position in order to make themselves rich at the expense of the shareholders and other stakeholders of the company. The Sarbanes-Oxley Act fixed the problem by making the CEO and top officials liable in cases of fraud. The section 302 of the Sarbanes-Oxley Act mandates that senior management certify the accuracy of the financial reports (Answers, 2010). If there is fraud present in the financial statement of a company the top executive of the firm faces fines of up to $25 million and prison terms of up to 20 years. Another problem that existed prior to the creation of SOX was the possibility of collusion between the external auditors and the executive managerial staff. In the Enron case the auditors knew about the fraud, but decided to stay quiet due to economic interest. SOX changed the rules of the game with the creation of the independent auditor report. An auditing firm of a public corporation cannot have any other accounting contracts with the firm they are auditing. SOX also helped prevent fraud because it implemented new internal control protocols that help prevent fraudulent activity. Section 404 of SOX requires that each annual report of a public company contain an internal control report. The internal control reports have to include the following two things: a) A statement of management’s responsibility for the establishment of an adequate internal control structure for financial reporting; b) assessment of the effectiveness of the internal control structure at the conclusion of the latest fiscal year (Sec,

User guide for a system Essay Example for Free

User guide for a system Essay This computer quote model was built to the specific requirements of Drum Gurus. It helps the user make an accurate quote for a customer, taking into account many various functions such as calculating VAT and delivery, discounts and service charges. Once the chosen items and the customers details have been entered the model will automatically generate an accurate invoice within seconds. It also helps the user keep to a set budget. System Requirements: Although this system is very simple and easy to use there are some standard requirements for the model to run efficiently and smoothly. Hardware: Software: Minimum: 40GB Ultra ATA/100 7200RPM Hard Drive A colour printer would be also required to print off the invoices. Colour makes the invoice look a lot more professional and an ink jet printer will be just fine. You do not need to splash out on a fancy photocopying and scanning printer when you do not need it. Software: Microsoft Excel 2000 is required to run this model. Installing and using the program: How to install: The model will come on a CD labelled Drum Gurus Model. Open up your CD Drive and insert the disk. Close the drive and wait for the installing window to appear. If the window does not appear do the following: 1. Click start on the taskbar 2. Click on My computer (If it is not here it is usually found on the desktop) 3. Double click on your usually called D Drive which has an icon of a CD. 4. Once it opens you should see the Drums Guru Model. Once you have the following box appearing on your screen: Now all you have to do is double click on the Drum Gurus Model icon and the program will install itself into a new folder. It will automatically install subfolders for customers, folders for the parts names, prices and pictures. You should keep the CD just in case for backup reasons or you have to reinstall for any reason. To save you having to create all the folders we have already done it for you. During the installation the following folders will be created:   Completed Invoices. Customers   Parts   Completed Quotes   Others To create any more folders simple right click and press Create New Folder. Using the program: Now that the model has been successfully installed, double click on the icon to load the program. This screen should appear now: Once this screen appears you can choose which page you would like to go to. Usually the Interface is the first page you will need to see. To enter the just simply click on the button and it will take you there automatically. 1. Firstly enter the customers details 2. Secondly if applicable enter the customers budget. 3. Then one by one select each part from the separate drop down lists. As you select each item the price and total price will automatically be updated. Just click on any drop down menu and choose the selected kit. 4. Once each component has been selected; it then calculates a sub total. From this subtotal the VAT and Shipping charge are added. 5. Once this has all been calculated the final total highlighted in bold will appear giving you the final price. 6. It also works out if the customer is over or under budget. If the customer is over budget it will be indicated in red and the user can either change the certain items or just leave it if the budget is only over a small amount. Here it indicates that I am over budget by i 452. 03 so I should change a few items. Once the user is happy with the computer, then click the Invoice button as seen at the top right in the above screenshot. This is the invoice sheet and it shows all the items that have been chosen. It gives a subtotal, and then shows how much the Shipping and Handling is and the VAT. It then creates the grand total. The big difference here is that it cannot be changed, none of the items or prices can be changed to create a safer process. 7. Then to save the quote for that customer you click on file and then Save As.. This is what it should look like: Locate the folder called Quotes that was already created. Then type in the name of the customer or the unique code number given to every quote for reference. Or you could name it simple like putting his first and last name, however this may not be a good idea because there could be more than one John Smith. The quote can then be simply printed off by clicking file then print and it should fit all onto one page. Troubleshooting: Whilst you use the quote system, you should hopefully not encounter any problems as it all has been thoroughly tested. However there are some validation messages that could cause some confusion. They are designed to stop the user from making a simple mistake, the validation will do that, but the problem is that the user might not know how to correct the mistake which the validation box keeps indicating. This message will appear when a name is entered which is too long. The solution is simple and easy, all you have to do is press cancel type in a shorter name. This message will appear when a telephone number is entered incorrectly. The solution is quite straight forward, just make sure not to leave gaps and enter 020 849382372 keep it all together and only enter numbers no letters. The number entered for the budget may be a ridiculous amount and so try and keep it between   0 and i 5,000. What this message means is that the user has tried to change a formula or a cell that they are not supposed to. You should not need to change any of the cells when this box appears when I tested so there should be no problems. Just click ok and carry on with the order. Advanced Options: Changing the brochure of parts: The prices of the drum parts and accessories are forever changing. This means that the brochure of parts will need to be changed often. Once the brochure of parts has been changed the drop down menus automatically get updated as well. This is how to add or change an item to the brochure. E. g. Say you wanted to get add an Sabian B8 30 ride and also change the price of the Sabian B8 20 ride. This is how you would do it. 1. First click on Data at the bottom of the model. 2. Then locate the Sabian B8 20 ride under the Cymbals Category 3. Enter the amount you would like to change for the price then press enter 4. Then go the bottom and type in the details for the new cymbals 5. To keep it in descending price order in this case you would highlight all of the cymbals and press on the Za button to sort descending. As you can see I have added the new cymbal however it is not in the right order. Now as you can see I have highlighted and now all I have to do is press the Sort Descending button and it will sort the prices out. However there will not be enough drop down menus. But it is easy to change. All you do is right click on the drop down menu on Cymbals and press format Control ou then change the number of drop down lines from 17 to 18. Now you click on input range, it will take you to the data and you highlight the whole of the Cymbals data and press enter and you are done with entering new items. Changing service, VAT, delivery: VAT: At present the VAT is 17. 5%. This is calculated by multiplying the subtotal but 0. 175. To change the VAT all you have to do is enter into the box the designated sum for the VAT. Where it says 0. 175 you just change it to 0. 20 for 20% or 0. 50 for 50%. Shipping and Handling: To change the service charge (Shipping and Handling) is just as simple. You click on the shipping and Handling and in the formula box at the top just change the ammount from 7. 00 to 8. 00. Like this.

History Of Corporal Punishment

History Of Corporal Punishment Corporal or bodily punishment is the deliberate use of force anticipated to cause pain or harm for correction, discipline, changing bad behavior or in sole faith of bringing up the child. This physical harm can be caused by hitting, whipping, beheading, stoning, Cutting off limbs, burning and many other different means. The phrase usually refers to systematically striking the suspect with an implement, whether in legal, family or educational settings. Most of the times the imposed judgment tends to inflict a manner of bodily pain upon the suspects without killing them. Since medieval times, corporal punishment was commonly used in areas that did not warrant capital punishment, exile or banishment. Most opponents of these punishments are greatly concerned of the widespread practice and the brutality with which this technique is repeatedly inflicted. Corporal punishment is also used to mean a wide range of punishments moving from forced labor, amputation and torture. This punishment co mes in a wide variety of names, some of which are generic and others shows the extent of punishment and severity of injuries sustained. These names include spanking, caning, swatting and paddling. In this paper, the mentioned terms are literally used to mean a general term for corporal punishment (Key Events in the Debate over Corporal Punishment, 2006). The gradual growth of humanitarian ideals has led to abandonment of this practice, and today in the west it has entirely been replaced with life imprisonment and penalties. Bodily harm or corporal punishment continues to be practiced in correctional facilities of many countries. In some Middle East and Asian countries, amputation and beheading remain prescribed punishments. This vice is currently prohibited by several international human rights conventions. Over years, governments and parents have deliberately and lovingly administered corporal punishment with true desire of producing individuals who are democratic and peace loving. In this paper I would like to discuss the influence brought about corporal punishment, how it originated, and effects it has on the victims (Who decides whats right History of Corporal Punishment Historically, physical punishment was generally used in the early times of Moses, in laws of Sparta, Troy, Athens, and many other Greek states. It was also practiced in medieval Christian church traditions especially in Judaism. Currently its practiced in many countries of the world and remains in the judicial systems of some European communities. Even if the history of corporal punishment is not certain, the barbaric practice was confirmed as early as the 11th century in ancient Israel and it was definitely practiced in conventional civilizations used by Egypt, Troy, Sparta, Rome and Greek. In those times, the punishment was mainly focused on legal and educational settings. In early Europe, corporal punishment was promoted by manners of the early church in the respect to the human body. Since the judicial and education setting were attached to the church, this had a drastic influence on the implementation of corporal punishment. Nonetheless, corporal punishment in those medieval tim es was criticized by Archbishop of Canterbury, philosophers like john Locke and catholic priests (Who decides whats right, 2001). From the late 15th century, new developments in corporal punishment started to emerge. Legal sentences turned into open spectacles, where suspects were punished openly to deter others from committing related offences. In early 18th century, the whole idea of corporal punishment was attacked from various quarters and it was seen as ineffective method of correcting bad behaviors. Most people argued in unison that punishment of any kind should focus on correction and not retribution. The end effects of these ideas led to slight decline in the use of corporal punishment. In England the use of legal corporal punishment reduced in early 20th century and it was finally eradicated altogether in June 1948.Even if the practice of corporal punishment as been eradicated in most countries, in some Asian and Middle East countries it is still preserved as a judicial sanction (Corporal Punishment Abroad, 1999). Corporal Punishment in Modern society. In the modern society, corporal punishment stands out as ordinary method of disciplining and dealing with criminals and unruly children. Even though it has been banned in some European countries and states, most judicial systems allows people to be disciplined whenever they commit unwarranted crimes and when a reasonable distinction between the punishment and abuse is accessed. Physical or corporal punishment is distinguished from other punishments in that the damages are inflicted on somebodys body. It generally occurs as a technique of physical punishment for crimes and as a way to discipline bad behavior in the modern society, corporal punishment is widespread and its mainly divided into three unique classes: Domestic corporal punishment-found within family settings and mostly involves women and children being punished by spouses, guardians, parents or family members. Educational corporal punishment-found in educational settings and involves punishments of students within schools by teachers and school management. Judicial or legal corporal punishment-generally involves a criminal sentence brought about by the court of law and directly related to prison physical punishment. Domestic corporal punishment found within family settings is generally done under the phrase spare the rod and spoil the child. It involves slapping, whipping or spanking the child. In most European countries, domestic physical punishments its outlawed while in most African countries and some states of the United States of America are legal. Educational corporal punishment found in educational settings involves punishments of students within schools by teachers and school administrators. Students here are punished for misbehaviors or abuse of school rules and regulations. Students are either slapped or whipped in some cases, or paddled. Corporal punishment used to be common in education settings in many parts of the globe, but in modern years it has been banned in virtually all of European countries, Australia, Japan, New Zealand, Canada, and other small countries. In some parts of Africa and Asia it remains prevalent. Analytically, corporal punishment is most rampant among male stud ents compared to the female students and its more severe to males. Judicial or legal corporal punishment involves prescribed application of caning, whipping and strapping as an order from the courts. These punishments are common in African, Asian and Middle East countries. Most of countries with Islamic sharia laws employ ranges of these corporal punishments. As mentioned above, there are three settings in which corporal punishment is administered. Our focus in this paper will be in the judicial system and educational system. These settings commonly share similar unique characteristics that set them aside from other types of corporal punishment. Under extreme circumstances, Corporal Punishment is an effective method of punishing many people. It is a very adequate technique of keeping lots of the populace under control. It is mostly used as a caution to show the nation the penalty behind some of the dealings that certain citizens choose to execute. Is Corporal Punishment Abuse or Discipline? Antagonists of corporal punishment are precisely critical of its extensive practice and the brutality with which it is imposed. In many ways, corporal punishment can be referred as a gross abuse of fundamental human rights. Many people argue that its a good way of discouraging bad behaviors and crimes in the society but proportionally, the damage inflicted on somebodys body is not relative to crime committed. Its at times impossible for people to balance the concept of abuse and discipline. The subject of the use of corporal punishment in the society appears to be extremely contentious, with extremists analyzing both concepts of the continuum. Both abuse and discipline have a reasonable distinction and a good correction method can turn to abuse when overdone. When discipline results to bodily harm or affect the emotional level of a child or citizens, then it escalates into battering which is abuse. Obviously there are occasions of general abuse and of offensive bodily punishment. Thi s claim is inadequate to show even a connection between corporal punishment and abuse. Scientific research into probable connections between abuse and corporal punishment has not been conclusive so far. The fact that judicial corporal punishments cause bodily harm, it does not demand that punishment should never be imposed by anybody. If it has such power, then the system should not be blamed if individual supposed to administer the punishment exceeds their powers. Its critical and very difficult if we try to condemn the offensive but not, the nonoffensive use of corporal punishment. For this technique to be valued and respected, it should follow the due course of the law, it should bring bodily pain without injury, it should not discriminate people in terms of gender and religion and there should be appropriate timing when administering the punishment so that the victim would be emotionally prepared. Delayed punishment allows the due process of law to be followed regardless of the legal term justice delayed is justice denied (Key Events in the Debate over Corporal Punishment, 2006). Corporal punishment in individual countries Corporal punishment is established many countries of the world and its practiced with intention of punishing those affiliates of society who have committed atrocious crimes against fellow citizens and laws of the land. In some times its used to give families of victims a sense of tranquility. Various types of corporal penalty subsist around the globe and in mostly related to the religion and social cultures of the nation. In Afghanistan- corporal punishment was widespread during the Taliban reign from 1996 to 2002.Being an Islamic state, the sharia laws ordered punishments notably to all criminal offences. Flogging is the most widely used punishment here and are generally intended to be embarrassing rather than painful. Literally, at the moment the Whole criminal and Justice System of Afghanistan seems to be rotten and most of these punishments are being performed without proper legal proceedings. Apart from the courts, teachers are also attempting to affirm their power over students by punishing them. This is widespread across the country and most of the times leave students badly injured. Reports of students being caned, slapped, punched and kicked as now become a daily routine. The current government claims its trying to curb the vice but this has not been forthcoming as many reporters still publish stories of students being hospitalized from injuries sustained in schools. In addition to floggings, Saudi Arabia on its part uses cutting off limbs, stoning and mutilations of body parts as a technique of corporal punishment. In normal circumstances such punishment are highly contentious and beastly. In early years corporal punishment involved caning, slapping and flogging. But of late physical punishment like mutilations have been introduced via the sharia laws. Most British colonies like Botswana, Nigeria, Malaysia, and Tanzania also employ judicial whippings and caning for a variety of offences. These punishments are more serious in Islamic countries like the ones mentioned above and others that practice Islamic sharia laws. Other countries that have practiced judicial corporal punishments include Germany, Korea, Sweden, China, state of Delaware in United States of America, Burma and Vietnam. According to research, currently most industrialized countries have barred corporal punishment in their society. Some countries have gone a step further in outlawing any form of bodily harm by state organs, including the judicial system. Global Convention on Human Rights has made a treaty that force member countries to protect criminals and other groups from physical attack and abuses coming as a result of corporal punishments (Who decides whats right,2001). Pros and cons of corporal punishment In most cases, individuals who oppose corporal punishment do so on sole foundation of single unwarranted arguments. Usually they claim many reasons to support their beliefs. Most of the times they do not support their arguments on a particular theory or philosophy. Previously, many People in the world thought that the best and cheap way to punish criminals was use of physical force. This technique is meant to infringe pain to someone by flogging, whipping, caning, hitting or beating them. The most important reason of corporal punishment is to reprimand someone for committing crime and to educate people to learn from their previous mistakes. In general, corporal punishment has its pros and cons. Its supporters claim it offers advantages over other punishments in that it is fast to implement, cheap and discourages rowdiness experienced in some judicial systems. Advocates of this punishment also argue its cost effective in that it reduces prison congestion hence promote development of t he prison facilities. This approach promotes easier reincorporation of the suspected criminals back into the society since they are not imprisoned and most of the times the infringed wounds heals. There are greater chances of avoiding such crimes and less recidivism. Supporters of the corporal punishment in children, whilst accepting corporal punishment results to child abuse, most of them claim when properly managed it can be a the most successful technique of disciplining unruly children (Corporal Punishment Cessation ,1999). Research by Harvard university shows that most American families support minimal application of corporal punishment. Use of corporal punishment makes people appreciate social norms and understand doing something wrong result in one getting hurt (pain) and suffering. As many citizens know the consequence of disobedience the less the crimes there would be. This punishment has numerous unfavorable psychological effects like depression, anxiety, is degrading, rig idity, teaches the wrong lesson, and stems up sexual deviance. Opponents of this punishment claim that any form of bodily harm or violence is definitively abusive. corporal punishment result to lack of trust to those in authority and makes one hate the systems and organs infringing those pains (Applied psychology,1978). People who are bodily disciplined are most likely to grow up appreciative of it and using it to resolve interpersonal conflicts.In term of domestic and school corporal punishment, it leads to obliteration of trust bonds and finally makes a child grow shy, violent bitter and insecure. These abuses and beatings lower their self-esteem, and promote aggression and fury without reducing bad behaviors the ones the child was being punished for. Some antagonists of corporal punishment argues that this method is not effective in eliminating crime and unruly behaviors in that it does not deter those punished from repeating similar crimes and mistakes. Unjust corporal punishment can be prevented by providing systems that safeguards the rights of this people. To be effective, there could be restrictions on the crimes for which the suspects can be punished, the materials used to inflict the punishment, the severity of the strokes and the site in the body where the punishment would be performed. Punishment within schools and families are less easily monitored, so proper preventative measures should be taken to avoid injuries. In some instances external monitoring is effective to counter check if one is doing it right or wrong (Davenport, 2003). Conclusion In my own opinion, I dont support the use of corporal punishment even if this paper has proved it not always immoral to administer one. Corporal punishment is a horrible practice, even if justified; it should not be cheerfully embraced. Other effective methods can be coined to treat bad behavior and crime in the society as an option to corporal punishment. Currently, corporal or physical punishment has been outlawed in the majority of the global states since many people who administer them abuse it. After bad legal battles arise, the governments systems are put into disrepute. In my conclusion I can comfortably say there are many other ways of dealing with criminals and unruly children and corporal punishment is not one of them.

Alice Walkers The Color Purple: Celies Struggles Expressed in Letter

Alice Walker's The Color Purple: Celie's Struggles Expressed in Letters "Dear God, Gets me out of here. I needs to love and laugh. I needs to be free of this bastard and these white people." At a very young age, Celie begins writing letters to God. In her letters she explains her fears about her stepfather raping her, her mother and sister being beat, and her fears for her sister, Nettie. This epistolary novel (a novel in which the narrative is carried forward by letters) takes place during the early twentieth century, where slavery still existed in the South, and black people lived discriminating lives. Even though many black Southerners formed tight-knit communities, physical, mental and sexual abuse was still brought on to many of the black women living in the frame of male civilization. In The Color Purple (1983), Alice Walker portrays these harsh realities and struggles through the letters of a young woman named Celie. Celie turns to God after her father says, "You better not never tell nobody but God. It'd kill your mammy" (1). This passage was used by Celie and... Alice Walker's The Color Purple: Celie's Struggles Expressed in Letter Alice Walker's The Color Purple: Celie's Struggles Expressed in Letters "Dear God, Gets me out of here. I needs to love and laugh. I needs to be free of this bastard and these white people." At a very young age, Celie begins writing letters to God. In her letters she explains her fears about her stepfather raping her, her mother and sister being beat, and her fears for her sister, Nettie. This epistolary novel (a novel in which the narrative is carried forward by letters) takes place during the early twentieth century, where slavery still existed in the South, and black people lived discriminating lives. Even though many black Southerners formed tight-knit communities, physical, mental and sexual abuse was still brought on to many of the black women living in the frame of male civilization. In The Color Purple (1983), Alice Walker portrays these harsh realities and struggles through the letters of a young woman named Celie. Celie turns to God after her father says, "You better not never tell nobody but God. It'd kill your mammy" (1). This passage was used by Celie and...

Heart of Darkness Good and Evil Essay

Each person on the planet can be good or evil. It’s human nature. In Heart of Darkness by Joseph Conrad, the author shows how corruptible people are. Even the title symbolizes man’s capacity for evil. Throughout this novel, the characters show both good and evil. The first character to show these capacities is Marlow, the narrator. He shows his good side when he feels compassion for a chain gang of Africans. â€Å"A slight clinking behind me made me turn my head. Six black men advanced in a file, toiling up the path†¦ before I climbed the hill,† (81-82). Marlow can’t bare the sight of the prisoners. This compassion shows a flicker of good in his heart. But Marlow also shows evil. He sees dying Africans on his way to a meeting with the manager, and doesn’t lift a finger to help. â€Å"Black shapes crouched†¦ They were dying slowly†¦ I didn’t want any more loitering in the shade and I made haste to the station,† (83-84). Marlow just leaves. He doesn’t say a word to the manager. He doesn’t even try to help them himself. And after that, he doesn’t even think about them again. Marlow shows a capacity for good, but the evil permeates him more. The next character who demonstrates both good and evil traits is the manager. He characterizes some good by getting Marlow the supplies he wants and needs to get the expedition underway. One example is when the manager gets rivets so Marlow can fix the steamboat. â€Å"I slapped him on the back and shouted, ‘We shall have rivets! ’† (100). The manager becomes corrupted by his lust for power. He wants to be in control of every aspect of the journey. This craving for power drives him to put Mr. Kurtz into suspicion. The manager truly believes that Kurtz is doing so well with the ivory because he is vying for the manager position. â€Å"’Conceive you—that ass—he wants to be manager! ’† (104). The manager begins as good, but is corrupted by his power. The last character with an aptitude for good and evil is the amazing Mr. Kurtz himself. Kurtz is a superhero to all of the men in the Congo. He manages to find a seemingly never-ending supply of ivory and finds pay-dirt time after time when he is asked. Kurtz is put on a pedestal so high, that Marlow becomes depressed when a rumor goes around that Kurtz has died. â€Å"By Jove! It’s all over. We are too late; he (Kurtz) has vanished†¦ and my sorrow had a startling extravagance of emotion†¦Ã¢â‚¬  (124). Kurtz is portrayed as a person that every man dreams to be. The reality is not the case. After the expedition down the river, the crew finds that Kurtz has created his own world, where he is God, the savages are his slaves, and he owns everything. Kurtz is corrupted by his own greed. â€Å"Oh, yes, I heard him. ‘My Intended, my ivory, my station, my river, my—‘ everything belonged to him,† (126). Kurtz is the epitome of good and evil. He is shown to be the best person in Africa. But the reality is that Kurtz is a sick, twisted human being. He really presents the dual-capacity of human beings. In Joseph Conrad’s Heart of Darkness, characters reveal good and evil aspects to their personalities. Marlow is compassionate but passive. The manager is corrupted by his desire for power. And Kurtz is corrupted by his avarice. People need to take this message from Conrad and always brandish their good sides.

Linternship Report on Pearl Global LTD Essay

DECLARATION We, Juhi Yadav And Neha Sinha hereby declare that the Summer Internship Project entitled â€Å"Time study of various mocks prepared by the tailor and To study the defects that comes on the final checking table (for style #5499) in production. Submitted towards, partial fulfillment of the program ‘Master of Fashion Technology’ is Our original work and no part of the project has been copied from any other reports or any other work carried by someone else which has been submitted for any other degree/award. However, any material taken from any other published source has been suitably referred and acknowledged at various places. CERTIFICATE This is to certify that the Project entitled â€Å"Time study of various mocks prepared by the tailor and To study the defects that comes on the final checking table (for style #5499) in production. Submitted towards the partial fulfillment of the program ‘Master of Fashion Technology’ by Juhi Yadav And Neha Sinha in their work under my guidance and the results are based on the research done by them. PREFACE The industry training is aimed towards blending the classroom principles with industry application for the students. This training helps industry to analyze day to day activities with the help of internees who will learn practical application of different principles and will be able to draw inferences. This report attempts to present my experience as a trainee in PEARL GLOBAL LTD. Premier Export Houses. We worked with the Production Department, & Merchandising Departments but it involved interaction with the other departments as well. The aim of this training program was to gain practical knowledge in the area. It gave me an opportunity to be a part of the esteemed organizations and get the first hand knowledge of various departments under a Merchandiser and the entire export house. It gave me a feel of work culture and the actual environment of working of export oriented unit. I have tried to summarize my work experience in this report in the best possible manner I could. It gives the facts about the organizations and offers a look into the working of their various departments. In the end of this report I’m giving my project work which I done there. ACKNOWLEDGEMENT I did my summer internships for 12 weeks at Pearl Global Ltd. At the very outset, I find my self fully engulfed in immense pleasure in expressing my sincere and profound gratitude to Mr. Anand Bhatia (G.M PRODUCTION) for providing US an opportunity to complete our internship in this prestigious organization. I would like to extend my particular thanks to my Mentor Mr Praveen Bhaker ( Asst. Merchant) Mr Siddhart Puri (I.E Head), Mr Sanjay (Senior Merchandiser) and Naman Bedi (Merchant) for their strong and continuous support all the way through my project. I also owe my thanks to Mr. Abhishek Garg (Fabric Manager) and his team members , Mr Sanjay Mishra (QA Department) for giving us the valuable insights during m internship, Mr Nizam (Cutting and Spreading Department) and their team members for coordination providing us important guidance and knowledge about their respective departments and helping us to solve our queries. I thank all other staff and crew of Pearl Global Limited who facilitated us with their ample cooperation and valuable guidance during our internship. At my institute I would like to express my sincere thanks to my Mentor Dr. Prabir Jana and Mr N.A.Khan and all the staff members of ‘Department of Fashion Technology’ for allocating us this organization and helping us out in the best possible ways during the period of internship. Last but definitely not the least; I would like to express our heartfelt gratitude to my family, friends and relatives for passively helping us throughout the project.