Improvements in Sri Lankan Logistics Industry Free Essays

Sir Land’s mission is to continue the momentum to become an integral part of South Sais’s drive to position itself as one of the most important global economic areas. Given the limited size of Sir Land’s International Ranking has improved domestic market, targets set by the from 137 to 81 in the World Bank government on export growth cannot Logistics Performance Index 2012. Be met without Land’s Logistics Sector’s significant improvement in export performance. We will write a custom essay sample on Improvements in Sri Lankan Logistics Industry or any similar topic only for you Order Now Both export product categories and Sir Lankan has made progress in this index thanks to the improvements it has destinations need to be diversified. Made A concerted effort to plug into Asian infrastructure, international shipments, supply logistics Haines will also particularly important. Ata time when the global economic centre of gravity is shifting from West to East, Sir Lankan needs to address a situation where 60% of its exports in areas quality such and customs competence, tracking, tracing and timeliness. The rating, which is being conducted once in every two years is based on 6000 individual country assessments by nearly are directed to the sluggish markets 1 ,OHO international freight forwarders, of Europe and North America and who rates the eight foreign countries less than 10% to the dynamic their company serves most frequent markets in China and India In this context Logistics Performance index (LIP) plays an important role to measure the ease of doing business as well as the logistic friendliness of the country.. The Ministry of Finance and the Central Bank of Sir Lankan (CBS) is taking the lead in bringing about a significant improvement of Sir Land’s ranking on this index. The target is to take Sir Lankan into the top 30. 1 | Page China, India and Brazil – three of the so-called BRICE countries – remain the most dominant emerging markets for investors, exporters, producers of consumer goods, and logistics providers. For the second consecutive year, logistics and trade refashions ranked China, India, Brazil and Russia as the likely places to emerge as logistics hubs over the next five years. Sir Lankan Place Rank No 30th on † Agility Emerging Market Logistics Index 2013†³ The United Arab Emirates, Oman and Qatar are standouts among countries that are smaller markets with good economic prospects and easy market entry. Sir Lankan also was part of that group. The Alp’s six components includes The efficiency of the clearance process(speed, simplicity, and predictability of formalities) by border control agencies, including customs. ; The quality of trade- and transport-related infrastructure (ports, railroads, roads, information technology). For â€Å"market compatibility’ Sir Lankan scores higher than any Asian country except for China. Following a long, brutal civil war, the country has experienced strong economic growth and put security threats behind it. Even so, Sir Lankan has not yet been able to draw levels of foreign direct investment comparable to those attracted by countries of similar size and potential. ; The ease of arranging competitively priced shipments. ; The competence and quality of logistics services (transport operators, brokers). ; The ability to track and trace consignments. The frequency with which shipments reach the consignee within the scheduled or expected delivery time. Source : Agility Emerging Market Logistics Out of six LIP index components we are Index 2013 going to consider the first two factors under the projects we are going to discuss. With the Sir Lankan government implementation and fast track programs on Information Technology ( series Lankan ) the connectivity and platform s were build across the public and private sectors to ease the processes and way of working . This has improved the efficiency of the Public sector greatly and also a way of making processes denaturized. Also the government has taken a leap step ahead to improve infrastructure relating to logistics not only in terms of Ports Airport , new Highways , rail road’s as well as road matrices are coming up. 21 Page Two Key Projects we are going to consider are, 1 . Colombo Port Expansion Project 2. SAUCED – Automated System for Customs Data COLOMBO PORT EXPANSION PROJECT The Colombo Port Expansion Project provides for dredging and breakwater construction sufficient to accommodate three terminals, which will be constructed sequentially. The Project includes the establishment of a new marine operations enter, relocation of a submarine oil pipeline, provision of navigational aids, and construction of shore utilities. The Project will be developed on a public-private partnership basis. The harbor infrastructure works, I. E. , dredging, breakwater construction, and other works, will be implemented by the Sir Lankan Ports Authority (SLAP). The first two terminals will be operational in 2013 and 2015 respectively and constructed by operators chosen through open competitive bidding under build-operate-transfer (SOT) concession agreement. Colombo Port is the natural transshipment † This is a development that will definitely reduce freight rates, sake us more competitive, and attract more ships to call at Colombo. We are looking at this project to convert Colombo to the biggest transshipment hub in the region. † hub port for the South Asian region. – Primary B. Wisecrack However, in recent years Colombo Port lost Chairman , Sir Lankan Ports Authority market share of the regional transshipment market because the fundamentals of the market changed and Colombo Port did not adapt. Colombo Port cannot offer the additional operating capacity required to compete for the Indian subcontinent transshipment market or the depth required to berth the latest generation container ships. Colombo Port will have to develop additional container berths with the required depth to address these capacity and depth infrastructure 3 | Page The Making off Hub The last time Sir Lankan built a breakwater to protect its fleet of ships, the teardrop- shaped island off the coast of India was called Ceylon, and was still under colonial rule. Today, this independent country of 21 million people is a regional rising star, and the government is capitalizing on the island’s strategic location to promote it as an economic hub in South Asia. The new breakwater at Colombo Port is part of a $500 million port expansion supported in part y $300 million DAB loan – that is moving Sir Lankan toward this goal. Coulomb’s breakwater has a depth Colombo Harbor 18 meters, compared to the previous 14 – 1880-1890 to 15 meters – a crucial difference in a world in which ever bigger cargo ships require ever deeper docking berths. Around 7 hectares of sea was reclaimed for the breakwater, which features 34,500 specially designed boulders – along Container handling capacity before the project 3. 3 million with an additional 5-meter-high wave wall – that can defend the port against Container handling capacity by 201 5 the most inclement weather. 8. 1 million The breakwater was completed in Container handling capacity by 2024 April 2012 and two 400-meter-long 12. 5 million terminals by July 2013. A third 400- meter terminal is also in the planning stages. These will make it possible for Colombo Port to 4 page accommodate the latest generation of mega-container ships, which carry 18,000 containers and more. According to officials the project will eventually increase the port’s capacity to 12. 5 million containers per annum from a current 5 million. Direct to Market The main breakwater and access channel enable the development of the three container terminals. The first of these, the South Container Terminal, is being plopped under a public-private partnership. How to cite Improvements in Sri Lankan Logistics Industry, Papers

Square Textiles Ltd. free essay sample

1. 0 COMPANY OVERVIEW 1. 1 ABOUT COMPANY: Square Textiles Ltd. started its journey by establishing the first unit in 1997. One year later the second unit was established. Square Textile is a subsidiary company of Square Group . The Company was incorporated as a public limited company in the year of 1994. The operation was started in 1997. The factory is located in Saradaganj, Kashimpur, Gazipur, Bangladesh. Its office is located at Uttara in Dhaka 1. 2 MISSION STATEMENT: The mission statement of Square Textiles Limited is â€Å"Our mission is realization of vision through maximum production of goods and services strictly on ethical and moral standards at minimum costs to the society ensuring optimum benefits to the shareholders and other stakeholders. † 1. 3. KEY PRODUCT / SERVICES: As stated earlier the business line of the company is manufacturing and marketing of yarn. It manufactures: †¢ 100% Cotton Ring Span Yarn For Hosiery †¢ 100% Cotton OE Rotor Yarn for Hosiery †¢ Knit Fabrics for 100% export oriented readymade Garments Industry. It also performs the following services:- Dying Post Mercerization. †¢ Fabric Dying 1. 4 STRATEGIC GOALS OBJECTIVES: The company sets the following objectives for it to achieve: †¢ To strive hard to optimize profit through conduction of transparent business operations within the legal and social framework with malice to none and justice for all †¢ To create more jobs with minimum investments †¢ To be competitive in the internal as well as external markets †¢ To maximize export earning with minimum imported in-puts †¢ To reduce the income gap between top and bottom categories of employees. 2. 0 MANAGEMENT Management: The entire management process comprises the following units: 2. 1. Executive Management: The Managing Director, the CEO is the head of the Executive Management Team which comprises senior members of the Management Apparatus. Within the limits of delegated authority and responsibility by the Board of Directors , Executive Management operates through further delegation of authority at every echelon of the line management . The executive Management operates within the framework of Policy Planning strategies set by the Top Management with periodic performance reporting for guidance . 2. 2. Management Committee: Comprising top executives , deal with entire organizational matters. 2. 3. Standing Committee: Standing Committee comprises the following committee: 2. 3. 1. Audit Committee: †¢ Internal Audit Committee †¢ ISO Audit Committee †¢ Social / Environment Committee †¢ Performance Evaluation Audit Committee 2. 3. 2. Employment Relations Committee: †¢ Remuneration Committee †¢ Work Environment Committee †¢ Performance Evaluation Audit Committee 2. 3. 3. Management Committee: †¢ Product Planning Development Committee †¢ Quality Control Research Committee †¢ Production Inventory Management Committee Export Promotion Committee 3. 0 MARKETING OVERVIEW 3. 1 POTENTIAL CUSTOMER: The target market for products produced in Square Textiles Ltd. and Square Spinning Ltd. is Export Oriented Readymade Garments Industry. Readymade Garments exporter that is Knit Fabrics, Sweater and Denim manufacturer. In Bangladesh Beximco Kitting, Grameen Knitwear, Shasha Denim, Knit Concern etc are the customers. Target market for products produced in Square Fashion Ltd. is Europe and U. S. A. Square Textiles does not direct sales in overseas market but sometimes India, Pakistan other countries take their yarn. . 2 SIZE GROWTH OF MARKET: The Company’s marketing operations continued its emphasis on export sales over the years as depicted below: | |Year 2006 |Year 2005 |Year 2004 | |(a) Quality sold (Kg) | | | | |Local sales |99,800 |527,903 |539,417 | | |(0. %) |(3. 7%) |(3. 9%) | |Export Sales |14,554,342 |13,817,314 |13,129,599 | | |(99. 3%) |(96. 3%) |(96. %) | |Total Sales |14,654,142 |14,345,217 |13,669,016 | | |(100%) |(100%) |(100%) | | | | | | |(b) Sales Revenue ( Taka ) | | | | |Local Sales |9,455,588 |32,576,936 |46,956,494 | | |(0. 4%) |(1. 8%) |(2. 3%) | |Export Sales |2,093,214,675 |1,756,441,450 |2,029,968,545 | | |(99. 6%) |(98. 2%) |(97. %) | |Total Sales |2,102,670,263 |1,789,018,386 |2,076,925,03 9 | | |(100%) |(100%) |(100%) | 3. 3 COMPETITOR ANALYSIS: Among the domestic companies Square is one of the leading one. The other potential competitors are Padma Textiles, Shamim Textile etc. Competition will be severe after 2005, that is, during the post multifiber agreement period. World market will be Quota free at that time. So Bangladesh will have to compete with countries like Srilanka, China, Pakistan, Vietnam etc. 4. 0 HUMAN RESOURCE MANAGEMENT 4. 1. Human resource planning Square textiles Ltd. has a personal and administrative Department . Square textiles Ltd is one of the biggest employers in Bangladesh. The total number of employers in Bangladesh . The total number of employees is 1,223. For the employees there are systematic in house training in home and abroad . To motivate the employees, along with salary and benefits the company provides various facilities like free meals , free transportation , 24 hour medical center , on site sports 4. 2. Recruitment process in SQUARE textiles Ltd. Source of recruitment There are two kinds of source SQUARE textiles Ltd. uses for recruitment . They are 1. External source 2. Internal source. We try to discuss all relative sources which are used for recruitment in SQUARE. 1. Internal source SQUARE textiles Ltd. thinks that current employees are a major source of recruits for all but entry-level positions. Whether for promotions or for ‘Lateral’ job transfers, internal candidates already know the informal organization and have detailed information about its formal policies and procedures. Promotions and transfer are typically decided by operating managers with little involvement by HR department. 1. 1Job-posting programs. 1. 2 Departing Employees 2. External source 2. 1 Walk-ins and Write-ins: 2. Employee referrals: 2. 3 Advertising Want ads describe the job and the benefits, identify the employer, and tell those who are interested how to apply . They are most familiar form of employment advertising . for highly specialist requites, ads may be placed in professional journal or out of town newspaper in areas with high concent ration of the desired skills 2. 4 Internet Now today no body thinks anything without internet. So SQUARE give their advertise at internet. Example: www. bdjobs. com www. square. bd. com 5. 0 FINANCING 5. 1. Financial Result: The Company’s operating financial results, as compared to the previous year, are summarized hereunder: Taka) (Taka) (Taka) Year 2006 Year 2005 Year 2004 Turnover 2,102,670,263 1,789,018,386 2,076,925,039 Cost of Goods Sold 1,737,055,759 1,500,281,590 1,676,690,068 Gross Profit 365,614,504 288,736,796 400,234,971 Operating Financial Expenses 175,524,220 197,835,510 217,687,872 Operating Income 190,090,284 90,901,286 182,547,099 Other Income 225,844 663,215 912,083 Net profit Before WPPF 190,316,128 91,564,501 1,83,459,182 Contribution To WPPF 9,062,673 4,360,214 8,736,152 Net Profit (BT) 181,253,455 87,204,287 1,74,723,030 Provision for Income Tax 13,359,728 5,751,104 Net Profit (AT) 167,893,727 81,453,273 174,723,030 Gross Margin 17. 39% 16. 4% 19. 27% Net Margin 7. 98% 4. 55% 8. 41% Earning per Share (EPS) 6. 67 3. 23 6. 94 Outstanding Shares 25,190,000 25,190,000 25,190,000 Face value Per share (TK) 10 10 10 The gross margin rose to 17. 39% from the level of 16. 14% in 2006. As the operating financial expenses declined , net margin also rose 4. 55% in 2005 to 7. 98% in 2006. 6. SWOT ANALYSIS: SWOT analysis means the analysis of strength , weakness, opportunity and threats . For Square Textiles Ltd. It is given below: 6. 1 Strength: Square Textiles Ltd. Is a rapidly expending Company . Standing its journey in 1998 it has already doubled the net turnover by the year of 2006. All the units of the factory enjoy highly of machinery are imported from Germany, Switzerland , Italy japan . As a result it can maintain a smooth rate of production 6. 2 Weakness: There are too many departments under the super vision of the general manager which can cause low productivity due to large span of super vision. 6. 3 Opportunity: There are bright opportunities for the Company in the overseas market . If is can communicate well and capture a significant market portion in the Europe and USA market, it can get scale of economic. 7. 0 CONCLUSION: The flourishment of any industry requires combined efforts and co-operation from several parties . Social , political and macro economic environment play pivotal role in this regard . Though Square Textile is a newly Ventured Company in the respective sector, its growth and expansion is praiseworthy. Its contributing the country and serving the nation in different ways. If it can up hold its much toward advancement, it will be able to set a role model in our country.

English Essays (1000 words) - Invisibility In Fiction, The Tempest

English Review of Shakespear's "The Tempest" Why is it that people fawn Shakespeare and have unreasonably high reguard for his works, including The Tempest, and label them as"immortal classics"? Indeed Shakespeare's works had great significance in the evolution of English literature, but these works, including The Tempest are mostly devoid of significance and literary value in the present day. One can expect to gain little educational benefit of the english language or hightened apreciation for fine literature from the reading of Shakespeare's titles for reasons enumerate. First of all, the colorful and sophisticated metephoric vernacular style of the language utilized is archaic; even the speech of intellectually refined individuals and other respected literary works do not imploy of this rich style of speech. The poemic composition of The Tempest does not increase one's ability to apreciate distinguished literature because the refined and respected works of most other classical writers are in novel form and thus differ highly from Shakesperian works in the literary devices and mannerisms from which they are comprised. The Tempest was written in early seventeeth century England. At this period of history and country the English language was quite different from what it is today in many ways. First, standard, formal vocabulary was different at this time. An great expample is found in the line "...you bawling, blasphemous, incharitable dog!" (act 1 sc. 1, p. 9). In this line, the word incharitable is the modern equivalent of the word uncharitable. The standard dictionary word has changed prefixes somewhere througout the centuries. Another thing that would have made a further gap between the vernacular in the play and modern English is Shakespeare's deployment of common language, or slang (although I have no proof because I don't speak sixteenth century slang). "A pox o' your throught..." (act 1 sc.1, p. 9) and "...give o'er..." (act 1 sc. 1, p. 9). These phrases seem to be slang therms because they are so deviant from there modern english equvalents, "curses on" and "give up", respectiveley. What value does learning the archaic vernacular give to the reader. Surely it does not increase thier word power or sophisticate thier vocabulary, for nowhere, not even in among people of high intellecutal refinement such as venerable college professers, is this dead language used. Another distinctive trait of the vernacular used in The Tempest is the heavy use of metaphor. This use of metaphor is so heavy and outlandish that it becomes extrodinarily difficult to interpret and causes the words to fall into chaotic ambiguity. In fact, it is not unreasonable to define the language of the text as sophistry. A great example of heavy metaphor in The Tempest is the line "O heaven , O earth, bear witness to this sound, / and crown what I profess with kind event / If I speak true; if hollowly, invert / What best is boded me to mischief. I, / Beyond all limit of what else I' th' world, / Do love, prize honor you" (Act 3 sc. 1, p. 95). In modern terms, this means: "Lord, bear witness to what I say, and bless my claim (to this woman). Let me be damned if I lie when I say that I love honor, prize and honor you above anything else in the world." The learning of this type of heavy usage of metaphor would be justified if it were imployed in many other respected classic works or in modern eloquent speech, but it is not. Metaphoric speech outside of literature and informal speech is reguarded as crude and unsophisticated in modern speech. This is so because people have come to reguard refined speech as being characteristic with the use of a large vocabulary consisting of consise and sophisticated words. Even if the argument is made that one cannot gain much benefit in refining their speech by reading The Tempest, Shakespeare aficianados claim that there is value in the mechanics and devices common in literature which can be learned from his works. This is exaggerated, however. The most valuble literary device that can be learned from The Tempest is the metaphor. However, as I said before, Shakespeare over uses this so much that his words fall into sophistry. A good example is the line "Or that there were such men / Whose head stood in their breasts?" (act 3 sc. 3, p.113). I can make no sense out of this whatsoever. Another outlandish metaphor is "Which now we find / Each putter-out of five for one will bring us / Good warrant of" (act 3 sc. 3, p.

Understanding the Fifth Amendments Protections

Understanding the Fifth Amendments Protections The Fifth Amendment to the United States Constitution, as a provision of the Bill of Rights, enumerates several of the most important protections of persons accused of crimes under the American criminal justice system. These protections include: Protection from being prosecuted for crimes unless first legally indicted by a Grand Jury.Protection from â€Å"double jeopardy† - being prosecuted more than once for the same criminal act.Protection from â€Å"self-incrimination† - being forced to testify or provide evidence against one’s self.Protection against being deprived of life, liberty, or property without â€Å"due process of law† or just compensation. The Fifth Amendment, as part of the original 12 provisions of the Bill of Rights, was submitted to the states by Congress on September 25, 1789, and was ratified on December 15, 1791. The complete text of the Fifth Amendment states: No person shall be held to answer for a capital, or otherwise infamous crime, unless on a presentment or indictment of a Grand Jury, except in cases arising in the land or naval forces, or in the Militia, when in actual service in time of War or public danger; nor shall any person be subject for the same offence to be twice put in jeopardy of life or limb; nor shall be compelled in any criminal case to be a witness against himself, nor be deprived of life, liberty, or property, without due process of law; nor shall private property be taken for public use, without just compensation. Indictment By a Grand Jury Nobody can be forced to stand trial for a serious (â€Å"capital, or otherwise infamous†) crime, except in a military court or during declared wars, without having first been indicted - or formally charged - by a grand jury. The grand jury indictment clause of the Fifth Amendment has never been interpreted by the courts as applying under the â€Å"due process of law† doctrine of the Fourteenth Amendment, meaning that it applies only to felony charges filed in the federal courts. While several states have grand juries, defendants in state criminal courts do not have a Fifth Amendment right to indictment by a grand jury.    Double Jeopardy The Double Jeopardy Clause of the Fifth Amendment mandates that defendants, once acquitted of a certain charge, may not be tried again for the same offense at the same jurisdictional level. Defendants may be tried again if the previous trial ended in a mistrial or hung jury, if there is evidence of fraud in the previous trial, or if the charges are not precisely the same - for example, the Los Angeles police officers who were accused of beating Rodney King, after being acquitted on state charges, were convicted on federal charges for the same offense. Specifically, the Double Jeopardy Clause applies to subsequent prosecution after acquittals, after convictions, after certain mistrials, and in cases of multiple charges included in the same Grand Jury indictment. Self Incrimination The best-known clause in the 5th Amendment (â€Å"No person ... shall be compelled in a criminal case to be a witness against himself†) protects suspects from forced self-incrimination. When suspects invoke their Fifth Amendment right to remain silent, this is referred to in the vernacular as â€Å"pleading the Fifth.† While judges always instruct jurors that pleading the Fifth should never be taken as a sign or tacit admission of guilt, television courtroom dramas generally portray it as such. Just because suspects have  Fifth Amendment  rights against self-incrimination  does not mean that they  know  about those rights. Police  have often used, and sometimes still use, a suspects ignorance regarding his or her own civil rights to build a case. This all changed with  Miranda v. Arizona  (1966), the  Supreme Court  case that created the statement officers are now required to issue upon arrest beginning with the words You have the right to remain silent... Property Rights and the Takings Clause The last clause of the Fifth Amendment, known as the Takings Clause, protects the peoples’ basic property rights by banning federal, state and local governments from taking privately owned property for public use under their rights of eminent domain without offering the owners â€Å"just compensation.† However, the U.S.  Supreme Court, through its controversial 2005 decision in the case of Kelo v. New London weakened the Takings Clause by ruling that cities could claim private property under eminent domain for purely economic, rather than public purposes, like schools, freeways or bridges. Updated by Robert Longley

Customer Relationship Management in the University Essay

Customer Relationship Management in the University - Essay Example There are frequent meetings that are always held to ensure that emerging issues are solved amicably to avoid problems that may arise between the organization and the students.The university leadership is always keen on the needs of the students and quick decision-making on matters that affect both students and the staffs is always a priority. The customer relationship management applied in the university provides the opportunity to develop and preserve the relationship between the students and the rest of stakeholders of the university. The application of CRM has made the university to be unique and emerged the best among its competitors. Sharing of helpful information with the students on how the institution can nurture and place us for victory in the coming days is important to all students.The frequent communication with parents concerning students’ performance is also another way that my university implements customer relationship management. The outcome of the communicati on has been positive since students are retained while many are recruited. Apart from communicating with parents, the university is also in frequent contact with the alumnae that has enable the institution get donations from different donors, hence the continuous development of the university. The rules and regulations of the University have been given to students to ensure that all students follow the policies of the institution. There are better ways that the university applies in disciplining the students with indiscipline cases.

Agency theory Essay Example | Topics and Well Written Essays - 1000 words - 1

Agency theory - Essay Example Freeman states that stakeholder concept is about management, and it mirrors and guides how managers function rather than chiefly addressing management and economists’ theories (1994). Freeman states two key enquiries of the stakeholder concept in his article. The first query is the aim of the corporation. This is useful and helpful for managers in the 21st century. Managers, by determining the purpose of the firm, can state the share’s responsiveness for the value they create. Managers can also determine what brings the key stakeholders together. Furthermore, this challenges the firm to establish sound performance through considering its goals and market fiscal metrics. The other question enquired in the shareholder concept is what accountability management has to shareholders. These aid managers to understand how they plan to carry out business. Predominantly, they look for a suitable kind of association with shareholders to attain their own welfares. The fundamental o f shareholder theory’s economic importance is that great numbers of persons come and function together to enhance their situation, in conformity with the central modern economic realisms. To urge more and more workforces to perform their finest for the corporations, it is essential and vital for supervisors to develop relations and create effective communication with shareholders. It is broadly accepted that stockholder is a significant party within the firm and his or her interests are a dire characteristic.

Kant and Mill Ideologies Essay Example | Topics and Well Written Essays - 1000 words

Kant and Mill Ideologies - Essay Example Indeed, Mill claims that people should value the principle of utility as a tool that derives secondary moral principles, which promote general happiness. The fundamental principle of morality means that happiness is intended pleasure and absence of pain where right actions promote happiness while wrong actions produce the reverse of happiness, which is unhappiness, pain, and the privation of pleasure. As such, we can judge people’s actions based on the secondary principles, which promote general happiness. On the other hand, Immanuel Kant defines the fundamental principle of morality as the Categorical Imperative which basis moral requirements on a standard of rationality. He refers to the fundamental principle of morality as the law of an autonomous will where moral reasons are supreme to any other reason. Ideally, one formulation of Kant’s Categorical Imperative encourages individuals to act on a motivational thought that one can consistently urge the society to adopt as a universal law as it will derive equal worth and equal respect. Notably, the Mill and Kant's fundamental principle of morality differ. Indeed, Mill abhors the utilitarian, which defines general happiness as a secondary moral principle that refers to happiness as intended pleasure and absence of pain, while Kant defines moral requirements and moral worthiness as acts of good will.... Indeed, Will objects to the idea that pleasure is the only good, it is the highest good, and it is universal (Booher 1). He claims that there are things that people consider and that there are differences in quantity and qualities of pleasure where certain pleasures are more desirable and valuable than others in relation to moral deliberations (Booher 1). Notably, Mill’s objection to the argument against utilitarianism should reckon the distinct value that pleasures attract with higher pleasures having more value than lower pleasures. It should also distinguish between the quantity and quality of pleasure as well as favor some activities as being better than others are. More so, his argument should address the problems that relate to differentiating quantities and qualities of pleasure. Ideally, Mill's account of higher pleasures answers the objection by demonstrating that certain pleasures are better and valuable than others (Booher 1). It also negates the idea that pleasure is highest natural good and confirms that higher pleasure is the basic principle of ethics, and the foundation of morality. According to Mill, human beings are different from non-human animals in a morally interesting way. Ideally, Mil noted that animals are irrational and are not self-aware or did not have cognitive capabilities as human beings. As such, he established that human beings are different from animals because human beings can experience mental pleasures and interestingly prefer mental pleasure to body pleasures (â€Å"John Start Mill† 1). He supports this by asserting that individuals who enjoy all pleasures qualify as the only judges who equally crave for mental pleasures.