Chemical castration and pedophiles Essay Example | Topics and Well Written Essays - 1250 words

Concoction mutilation and pedophiles - Essay Example While commonly the law implementation offices and the equity framework have been on the side of substance emasculation in managing pedophiles, human rights exercises have come up firmly to contradict the strategy, with claims that it adds up to a gross infringement of the all inclusive human rights. It is, notwithstanding, developing that the demonstration doesn't disregard human rights as is resounded by numerous defenders (Meiesenkothen, 1). These human rights are spelt out in both the constitutions of particular nations and the United Nations. This paper will be centered around why substance mutilation is a fundamental measure in managing the matter of pedophilia. Accordingly this paper will be composed based on the postulation proclamation that understands in this manner: While a few people bear the case that synthetic maiming sums to an infringement of human rights, compound emasculation can fill in as a successful measure in the restoration of pedophiles, particularly paraphili a, by relieving to a noteworthy level the sexual inclinations of wrongdoers and in a similar sense keeping away from more occasions of sexual maltreatment (Fond, 18). The work of substance interpretation can be followed back to 1944. In those days, a substance called the diethylstilbestrol was utilized to control the hormonal responses of sexual guilty parties by bringing down their degrees of testosterone. The pattern has kept on being generally discussed everywhere throughout the world, with discusses being held everywhere throughout the world by lawmakers and governments in order to investigate the conceivable outcomes of utilizing compound emasculation in discipline of sexual viciousness culprits. Pedophilia is a significant issue for some nations. Pedophilia is where a grown-up includes a kid under the period of development in sexual exercises. Sometimes, this sort of an offense is viewed as an ailment of a mental sort. By and large of pedophilia, the courts educate that the suspect embraces an assessment to decide the status of their emotional wellness. In law, it has become

Panera Bread Company

Panera Bread’s Strategy Panera Bread Company has extended its business quickly considering the interest of the US advertise; what's more, it centered around particular menu, brief administrations, and mark cafã © configuration to accomplish long haul goals and to turn into the predominant eatery administrator (Thompson 615).Advertising We will compose a custom contextual investigation test on Panera Bread Company explicitly for you for just $16.05 $11/page Learn More However, this organization has just propelled a providing food administration so as to grow its market, for example, individuals need such support of orchestrate parties or different social events; accordingly, this organization should do this sort of compelling administrations while it had earned more than $80 million in the monetary year 2004/05 from this administration. Most firmly fit procedure from the five nonexclusive serious methodologies: Figure 1: The best technique of Panera Bread Broad separation meth odology would fit with this organization since Thompson (615) expressed that the prime goal of Panera Bread is to draw in nearby clients with quality food menu at sensible cost (commonplace dinner costs $7 †$12) and accomplish steadfast client base; in any case, sort of upper hands are †it offers quality food things, climate and quick administrations to pull in target shoppers. SWOT Analysis of Panera Bread Company Advertising Looking for contextual investigation on business financial matters? We should check whether we can support you! Get your first paper with 15% OFF Learn More Figure 2: SWOT Analysis of Panera Bread Company Source: self-produced Strengths Main most grounded focuses are †High consumer loyalty rate as per the overview report of Power and Associates’ and Sandleman Associates; It has in excess of 66,000 faithful clients who like the items because of brilliant taste, flavor and quality; Panera Bread is resolved to offer sound food things; It has very much prepared workers, gourmet specialists, and vendors; Panera Bread supervisory group had long understanding and exceptional initiative quality to grow great flexibly chain and circulation channels; It has just gotten a few honors due to keeping up nature of food things; Weaknesses Panera Bread Company needs to concentrate on the cost of crude materials and working costs to contend with the adversaries; Some contenders have greater foundation and brand mindfulness; Opportunities Thompson (2) expressed that Panera Bread has chance to extend its business in the universal market utilizing expansive market bid, brand mindfulness and existing client base; Rising interest and winning from establishment activity would make new business measurement to enhance product offering; Financial quality makes new degree to think about vertical broadening; Threats Many enormous contenders like Atlanta Bread Company offer comparative items at reasonable costs; Strategies alongside showcasing a rrangements of different contenders including establishment food organizations; Location and menu choice Core Competencies or Distinctive Competencies According to the perspective on Thompson (167), Panera’s lineup of bread assortments, quality items and gifted representatives are the key achievement factor and center abilities of this organization; hence, numerous food its including Panera’s signature sourdough bread, Asiago Cheese things, conventional Italian flatbread Focaccia, Tomato Basil, Artisan Sesame Semolina and exemplary French bread become progressively well known things step by step. Panera’s Closest Competitors as per the Information of Exhibit 9 Thompson called attention to key factors of various quick easygoing eatery networks (around 21 eminent organizations, for example, number of areas, money related condition and menu classifications to survey completive position; notwithstanding, thinking about the nearness of various states, it can contende d that Chili’s Grill and Bar, Cracker Barrel, and Starbucks are the primary contenders of Panera Bread. As indicated by the information of show nine, Cracker Barrel has around 527 blend retail locations just as eateries in 42 states, Chili’s Grill works in excess of 1074 destinations in 49 states and 23 countries, Starbucks has business activity in 3000 places in the worldwide market and in excess of 7500 areas in the nearby market. Nonetheless, number of outlets and business activity in the worldwide spot are not just rules to discover nearest contenders; notwithstanding, California Pizza Kitchen, Jason’s Deli, Brinker International, Cracker Barrel, Qdoba Mexican Grill, and Starbucks offer some mark food things and famous dishes.Advertising We will compose a custom contextual analysis test on Panera Bread Company explicitly for you for just $16.05 $11/page Learn More On the other hand, Thompson broke down the monetary situation, for example, in 2005, Au Bon Pai n earned $245 million, California Pizza Kitchen created about $480 million, Qdoba Mexican Grill earned $2.5 billion and Starbucks produced $6.4 billion; be that as it may, Panera’s nearest contenders is Starbucks thinking about all factors. The Strategic Concerns and Problems Those Need to Concentrate by the Management The supervisory group of this organization ought to widen the objective market since this organization profoundly focused on urban representatives and rural inhabitants to expand request of the bread kitchen and cafã ©; then again, huge contenders have concentrated more on the mass populace. Simultaneously, the administration of Panera Bread Company has focused more on the promoting methodology to upgrading the quality and request of its breads and prepared things; in any case, other key issues and issues are †The organization has encountered accomplishment by choosing appropriate spot for the eatery; in this way, the administration ought to consistently infiltrate new market considering market study reports and populace of the zone; The supervisory group complete new battle like â€Å"chill out† crusade since they had increased upper hands by taking some fruitful advertising activities to create mindfulness and increment different feast times; Since the situation of the contenders is one of the fundamental vital concerns, the administration needs to build client request and new client base; The supervisory groups anxious to open various diversified pastry kitchen cafã ©s so as to meet development target, however the organization not award single unit establishments, which makes deterrent to extend its business This contextual analysis on Panera Bread Company was composed and put together by client Joy Hansen to help you with your own examinations. You are allowed to utilize it for research and reference purposes so as to compose your own paper; be that as it may, you should refer to it likewise. You can give your paper here.

Jake Barnes as a Hemingway Hero Essay Example | Topics and Well Written Essays - 500 words - 1

Jake Barnes as a Hemingway Hero - Essay Example Brett and Barnes had a past relationship. Be that as it may, World War I rendered Barnes explicitly inept through a fight wound. Barnes needs a relationship with Brett, however she can't surrender sex, in any event, for affection. All through this novel, Barnes is the shoulder for Brett to cry on. He is her companion, sure, and admirer. She is locked in to Mike, yet goes behind his back with Cohn and Romero. While continuing with these men, she despite everything trusts in Barnes. The woeful piece of Barnes and Brett’s relationship was Barnes knew precisely what she was, yet at the same time couldn't have cared less. Barnes thought: Barnes, beside his affections for Brett, needed to locate the importance of life. He realized that adoring Brett was not satisfying him, however couldn't exactly get a handle on what might fulfill him. So as to seek after the significance of life, Barnes chose to return to the nuts and bolts with an angling trip in Spain. By forcing the rudiments on his life, Barnes needed to discover harmony through request. Despite the fact that in a perfect world he thought on the off chance that Brett would cherish him, at that point the significance of life and satisfaction would fall in line, Barnes found that harmony accompanied request. When Brett recommend they could have been content, Barnes answers, â€Å"Yes, isn’t it beautiful to think so?† (Hemingway 248) This demonstrates Barnes understands that in spite of the fact that his longing to be with Brett is ideal to consider, harmony is just found with request, not disarray. Jake Barnes adored a shameful lady and scanned futile for joy. Both of these things make him a Hemingway legend. His endurance of pathetic love and excursion through life makes him an ordinary saint. Barnes confronted reality. A definitive end that solitary the need of fundamental things to make request in his life permitted Barnes accomplish a different harmony. Barnes found what each individual has to know to pick up harmony; satisfaction doesn't originate from others, yet just from inside. Barnes discovered his different harmony from inside. This is the thing that makes him a Hemingway legend, however a critical

Learn About Personal Growth Essay Samples

Learn About Personal Growth Essay SamplesPersonal growth essays are essays in which the writer explores certain aspects of his or her personality and what it means to them. Some examples include but are not limited to a college essay, sports essay, corporate world, wedding speech, and work related essay.Essay samples that fall under this category are perfect for individuals who need some help in coming up with their own works of genius. While others prefer to use the essay as a resource of information about themselves or as a means to improve their career.A great deal of writing has been done on personal development essays, however there is still much that is unknown about essay samples that describe topics and ideas within the realm of these growth issues. This can be done through and reviewed by various professionals in various fields, making it very valuable for someone who is looking to find a great resource.There are many different examples that are not only useful, but also mor e valuable than any personal growth essay that they can produce. They are good when it comes to illustrating the benefits that can be derived from a certain topic, but can also be just as helpful when it comes to adding content to other documents.The amount of information that can be obtained from these essay samples can vary based on the topic, but you can expect to get something from any topic that is related to oneself. The easier the topic is, the more assistance that can be had from the writing samples.Personal growth essay samples are just one aspect of the process of writing a good essay. Everything from how well written the essay is, to the relevance of it to the reader and the purpose of it will depend on the kind of essay that is being written.Essays that deal with success, success management, personal development, performance, and time management all have a goal that is relevant to the person's goals and life experiences. There are many different examples for every type o f essay that can be written.When it comes to learning how to write, writing is not just about telling a story about someone else. The purpose of the essay should be to convey an idea and convey it clearly so that the reader can understand it.

Newspaper analysis - 275 Words

Newspaper analysis (Essay Sample) Content: Name Institution Course Date ANALYSIS OF FRONT PAGE OF THE NEWYORK TIMES NEWS PAPER Introduction The newspaper is used as a method of relaying information of various parts of the world to the people. There are various channels used for the representation of news. Such channels include newspapers, internet, television, magazines, and radio. News as explained is representation not facts, which are produced by using aspects like photographs and produced in language (Bignell, Jonathan, 54). The printing of events is selected wisely as not all news are worthy of publication. This is an aspect that the editors have to constantly review. This essay will concentrate on an analysis of one of the popular newspapers in US. As viewed in this newspaper the important news are given the biggest priority in regards to publication. The other aspect that newspapers do is that they use the size of the font of the headline as the main story. Photographs are used in newspapers as an aspec t that relays part of the information published. Photographs are pictures, which are produced using the chemical action regarding light and produced on films, which are light sensitive. The size of the picture used is said to affect the attention of those who will read (Bignell, Jonathan, 93). The front page is taken by the newspaper industry as the part that will determine the sales of that newspaper. As viewed in this n...

Education Is The Most Powerful Weapon - 878 Words

Education has been aimed at helping students learn new and exciting things every day, that later they can use in their own lives. A purpose in education is to teach students developmental skills in; math, reading, language arts, and science. This helps us gain practice, patience, and skills for job preparation, college, and social and moral responsibility for ourselves. During my senior year of high school, all of my teachers were preparing us for college. They prepared us by having us write papers, take tests, and answer essay questions to the ability you will have to in college. This made me study harder then I have any other year. Parents send their kids to school to learn about life and something that can help them achieve their goals. Their goals could be as simple as going to college or graduating college with a certain GPA (grade point average). â€Å"Education is the most powerful weapon which you can use to change the world† (Education Quotes). There are five key elem ents of educational philosophies, they are: essentialism, perennialism, progressivism, social reconstructionism, and existentialism. â€Å"Essentialism is core knowledge that students need to be educated citizens where the teacher plays as the central figure in the classroom, transferring their knowledge to students† (TEACH). Essentialists believe students learn key elements in the schools’ primary mission to teach. â€Å"Perennialism has enduring ideas that are found in the great works of literature and art whereShow MoreRelatedEducation Is The Most Powerful Weapon Essay1252 Words   |  6 PagesThroughout our history, most of the revolutions were turning points that contributed and improved the modern society that we are living now. Social reformers such as Benjamin Franklin and Thomas Jefferson have been spreading the message that education is crucial in leading to a successful life. However, there are still many people, especially those from the bottom of our so cial hierarchy pyramid, are struggling in daily life because of the lack of education. Social problems that we encounter theseRead MoreEducation Is The Most Powerful Weapon1841 Words   |  8 Pagesâ€Å"Education is the most powerful weapon which you can use to change the world†, says former South African President, Nelson Mandela. While this statement is very true, there are a few caveats to this statement. If students do not want to reap all the benefits of education, they will not be as likely to change the world. Therefore, we need to make sure to provide an education that facilitates change in the world. One way of doing this is improving the quality of instruction to facilitate learningRead MoreEducation Is The Most Powerful Weapon1343 Words   |  6 PagesKnowledge. Education. These are the most powerful weapon in life, and since the dawn of time knowledge becomes the ultimate skill of an individual. Through the blade of knowledge, we can unleash our true full pot ential, eventually contributing massively to the world in exactly the same way great minds have done. Leaving behind countless contributions is the mark of a truly successful person. According to Nelson Mandela, the celebrated former President of South Africa, â€Å"Education is the most powerful weaponRead MoreEducation Is The Most Powerful Weapon1541 Words   |  7 PagesNelson Mandela said, â€Å"Education is the most powerful weapon which you can use to change the world.† Miriam-Webster dictionary defines education as the knowledge, skill, and understanding that you get from attending a school, college, or university. In today’s society, education is dispensed and received through different forms: campus-based, internet-based, distance, and home education. Home education or homeschool means a nonpublic school conducted primarily by the parent, guardian or other personRead MoreEducation Is The Most Powerful Weapon2016 Words   |  9 Pages Nelson Mandela said, ?Education is the most powerful weapon which you can use to change the world?. If one were to think introspect on the quote, one can realize the value of education. Education is not only needed for the betterment of any nation but the whole human kind. It is because of education that humans are achieving milestones such leading on the moon and exploring other planets such as Mars. When one is educated, their education gives them endless opportunityRead MoreEducation Is The Most Powerful Weapon868 Words   |  4 PagesNelson Mandela one said, â€Å"Education is the most powerful weapon we can use to change the world.† Education is not just a term to explain a process of getting instructions. Instead, education is extremely essential procedure in one’s life to have this weapon as explained by Mandela. As individuals we tend to learn from life experiences and events that go on around us. We not only learn about how to become successful in life instead we learn how to make a living as we encounter new individuals andRead MoreEducatio n Is The Most Powerful Weapon1195 Words   |  5 Pagessaid â€Å"Education is the most powerful weapon which you can use to change the world,† and this should be our guiding principle when instituting reform in our country. The United States has the worst economic inequality in the developed world. The wealthy are making more money than ever and the amount of people living in poverty are growing at an alarming rate. As a whole, the impoverished are struggling to provide for their basic needs. A major factor in this inequality is the gap in education. InnerRead MoreEducation Is The Most Powerful Weapon Essay815 Words   |  4 Pages PSC 443 Nelson Mandela said, â€Å"Education is the most powerful weapon which you can use to change the world.† (â€Å"Top 10 Education Quotes) Education is a highly debated topic and many countries are in constant competition to be on top. Two countries who focus heavily on education are Japan and Germany. These two countries differ in a multitude of ways as to how they choose to educate their youth. In Germany, children age three to six can attend pre-school, however, pre-school is not freeRead MoreEducation Is The Most Powerful Weapon1373 Words   |  6 Pagesâ€Å"Education is the most powerful weapon we can use to change the world† (Nelson Mandela). United States. has a powerful educational arsenal, its community colleges. For the reason being, community college should be free for students of less fortunate and other students who cannot afford college after high school. If the government proposed free community college to the students, each and everyone will have the chance to get an education as well the opportunity to have a better future. Free communityRead MoreEducation Is The Most Powerful Weapon1598 Words   |  7 PagesIntroduction Education, the most powerful weapon which can be used to change the world. Miriam-Webster dictionary defines education as the knowledge, skill, and understanding that you get from attending a school, college, or university (1). In today’s society, education is dispensed and received through different forms: campus-based, internet-based, distance, and home education. Home education or homeschool means a nonpublic school conducted primarily by the parent, guardian or other person having

Evaluating The Investment Opportunities And Alternative Methods Finance Essay - Free Essay Example

Sample details Pages: 7 Words: 2127 Downloads: 4 Date added: 2017/06/26 Category Finance Essay Type Analytical essay Did you like this example? Firstly, compare the Base case NPV and Opportunity 1 NPV, according to the results of NPV calculations, we can obtained the results is Opportunity 1 NPV is positive and greater than Base case, under NPV rule, accept all project with positive NPV, under this rule, Opportunity 1 should be accept. On the other hand, even Opportunity 1 should be accept, there have some uncertainty factors should be consider, such as foreign currency risk. Since the Opportunity 1 is build new factory aboard, that will occur foreign currency risk. Don’t waste time! Our writers will create an original "Evaluating The Investment Opportunities And Alternative Methods Finance Essay" essay for you Create order The foreign currency risk usually occur when the money must be converted to another currency, thus changes in the currency exchange rate will cause the cost material or sales the product amount decrease or increase when the money converted back into original currency. Secondly, compare the Base case NPV and Opportunity 2 NPV, according to the results of NPV calculations, we can obtained the results is Opportunity 2 NPV is positive but it is less than Base case, under NPV rule, Opportunity 2 should be accept, even the NPV is less than Base case. If Penta Ltd accept Opportunity 2, they should be consider the uncertainty factors is the retail business is not their expertise, if will affected the retail business cant run efficiency, they may need to hire outside management and salesperson to run their new business, it will increased their operation and other relevant cost. 2. Evaluate the investment opportunities and alternative methods Net present value (NPV) is different than the present value, the present value is no considered the initial investment of the project, present value is compute the expected cash flow by the discounting them at the required rate of return. NPV is including the initial investment of the project, which means is the total amount of the initial investment minus present value. Advantages of NPV: NPV have considered the time value of money which can make the forecast cash flow discount back to today cash value, it can allows management to decide which project should be invest through the positive NPV or negative NPV. NPV is uses cash flow, not accounting profit, cash flow is more reliably, because cash flow is not affected by judgment of the accounting policies and cash flow is more difficult to manipulate. Accounting profit may adjusted by the management due to few reasons (creative account) and accounting profit would affected by judgment on accounting policies. NPV can take account of conventional and non-conventional cash flows, as well as changes in discount rate during project and gives absolute measure of project value. Disadvantages of NPV: Since the NPV is uses the cash flow, project cash flows is very difficult to estimate, in the real practice, the project cash flow is determined based on managements preference not actual cash flow. NPV allows the management to accept all projects with positive NPV, if two project simultaneous positive NPV, the management should choose the project with higher NPV. In addition to NPV method used to evaluate the investment opportunities, there are other ways can evaluate the investment opportunities, such as internal rate of return (IRR), Payback period and Profitability index. Internal rate of return (IRR): IRR is discount rate which gives zero NPV for project which the decision rule is allows the management to accept all projects with an IRR greater than the companys cost of capita or the companys target rate of return. Advantage of Internal rate of return (IRR) IRR can indicator for the choosing investment, if the result show that IRR is higher than the companys cost of capital or higher than the companys target rate than the project should be invest if there is no multiple IRR, compare between the IRR and NPV, when the project is mutually exclusives, NPV should be select advice. Disadvantage of Internal rate of return (IRR) IRR have no consider the time value of money, IRR method assumes that the opportunity cost of capital is the same for all cash flow. NPV have considered the changes in discount rate during project, but IRR ignores the changes in discount rate during project. If the projects with non-conventional cash flows and applying IRR method and that may occur multiple IRR, in this situation, if compare with the NPV, NPV should be select advice. Normally, NPV gives more correct selection advice to the management about mutually exclusive projects. Payable period: The payback period is a simple method to calculate how manage time can recover the capital spent on an initial investment. Advantage of payable period: Payback period can give simple concept to the companys management to understand how much time the cash will flow back to the company. Payback period is easy to understand than other method to the management. Payback period is easier to calculate than other method, such as NPV and IRR and the payback period is uses cash, not accounting profit. Cash flow is more reliably, because cash flow is not affected by judgment of the accounting policies and cash flow is more difficult to manipulate. Accounting profit may adjusted by the management due to few reasons (creative account) and accounting profit would affected by judgment on accounting policies. Disadvantage of payable period: Payback period only considers the cash flows within the payback period; it is no nothing about the project. Payback period have no consider the size of cash flows, timing of cash flows and the time value of money which can not discount back the forecast cash flow to today value and payback period does not consider the risk of the project, risk is very important element for the consider whether the project should be invest. If ignores that will affected the management decision making. Profitability index: Profitability index is that the present value ration of a projects cash flow to initial investment. When the result of profitability index is 1 indicates that the project should be accept, and this is consistent with net present value greater than 0. Advantage of Profitability index: Profitability index and tells the management whether the investment of project increases the firms value, it is easily to understand for the management decision making, profitability have considers all cash flow of the project and considers the time value of money, through the cost of capital, profitability considers the risk of future cash flows. Disadvantages of Profitability index: Profitability index is based on the cost of capital to calculate the result, but the cost of capital is very difficult to estimate accurately. When to use the profitability index to compare mutually exclusive projects which may not give the correct decision to the management, if compare mutually exclusive projects, NPV gives more correct selection advice to the management about mutually exclusive projects. 3. Implications of undertaking Option 2 If Penta Ltd undertaking Option 2, enter into the retail business, based on the acquisition the option 2 NPV which result is positive, therefore, the project should be invest. In this selection of Penta Ltd, it will seen as a vertical acquisition, vertical acquisition is the company in the same industry at different stages of production merge, vertical acquisition have backwards acquisition and forwards acquisition, Penta Ltd is seen as a forward acquisition, it is because that Penta Ltd is to acquire a small chain of shops in UK and enter into the retailing business under its own brand, it is same business but in differ stage. Vertical acquisition can secures vital outlets for finished products. It can secure Penta Ltd can quickly and directly to sell their product. Normally, the company makes acquisition decision that objective is that they want through acquisition to gain synergy effect and economies of scale effect. Synergy effect is arise when the acquire complementary activities lead to increasing profit or output, synergy effect normally reflected by the company operating, financial and managerial, but the problem is the synergy effect is very difficult to quantify before the companies combine and also difficult to realise once combination occurred. Economies of scale can make the acquirer have a larger scale of operations or through the acquisition can more efficient to use the assets through this activity leads to decrease in average unit cost. Economies of scale normally reflected by the company production, distribution and marketing. In this situation, Penta Ltd better able to experience the economies, it is because that Penta Ltd is making a vertical acquisition, it can help Penta Ltd to entry to the new market and extend their business to retail business, from manufacturing products to sell is also a train. Penta Ltd can through the acquisition to secures their the can more efficient to sell their product. Even Penta Ltd able to experience the economies, due to Penta Ltd is entry to new market, retail is not their expertise. If Penta Ltd transfer their managerial skills to the new business, due to the retail business is not their expertise, that will cause the management of Penta Ltd can not efficient to run the new business, it may cause Penta Ltd need to recruit new management and sales persons with a good customer services and good retail experience and skills to manage the new business. It will be increased the cost of capital. And the other problem is the culture problem, culture problem is more important, it is because that when two company is merge together, often occur the culture problem. Penta Ltd can through the acquisition to quickly to entry to the new market for existing product, it is faster than organic growth and through the acquisition, and Penta Ltd can savint the carry costs such as research and development cost. Penta Ltd through the acquisition can quickly to growth their market share and increased market power or market size. 4.1 Penta Ltd has access to unlimited funds If Penta Ltd access to unlimited funds, since the both option 1 and 2 is a positive NPV, under the NPV rules, if the project result is positive, the project should be accept. For Investment Option 1(Build new factory abord), the investment cost of the factory is 8 million. For Investment Option 2(Enter into the retail business), the investment cost of entering into the retail business is 5 million. The total investment cost of both investment opportunities is 13 million. The company have sufficient funds to undertake both investment under unlimited funds, even option 1 NPV is higher than option 2 NPV, separate to discuss the implication of option 1 and option 2. Option 1 is to build new factory abroad, Option 1 NPV is higher than base case and option 2, option 1 can generate more revenue to Penta Ltd, Option 1 can increase Penta Ltd market share in their business and increase their production capacity which may increase their output and profit, through build new factory abroad, Penta can increase their production efficiency, improve their internal operation. On the other hand, to build new factory will increase their operation cost. Option 2 is to enter into the retail busines, this option through the acquisition can help Penta quickly to entry new market and extend their business from manufacturer to the retail business which can secures Penta Ltd vital outlets for finished products. Through the acquisition they can extend their market size and market share. On the other hand, retail business is not their expertise, it may can not run efficiency, they may need to hire new management with good sales and customer experience to manage the new business, it will increase their cost. Based on above information, Penta Ltd should undertake option 1, it is because that option 1 is their expertise, option 2 is not their expertise, and option 1 is higher than option 2. Therefore, Penta Ltd should undertake option 1. 4.2 Penta Ltd is only able to raise capital up to  ¿Ãƒâ€šÃ‚ ¡10million Since Penta Ltd is only able to raise capital up to 10million, therefore, it should be undertake the highest NPV option, the highest of the two options is option 1 which NPV is higher than option 2 and base case. Penta Ltd should undertake option 1 not option 2, even the both NPV is positive. To build new factory an increase Penta Ltd market share in their business and increase their production capacity which may increase their output and profit, through build new factory abroad, Penta can increase their production efficiency, improve their internal operation and reduce the average cost of production. On the other hand, to build new factory will increase their operation cost such as labour cost, they should be hire person to run their new factory. If build new factory aboard, Penta Ltd should considering the foreign currency risk. The foreign currency risk usually affects Penta Ltd when their make export and/or import activity, when the money must be converted to another currency, thus changes in the currency exchange rate will cause the cost material or sales the product amount decrease or increase when the money converted back into original currency. It will affected their profit of whole business.