Management Programme
ASSIGNMENT
SECOND SEMESTER
2015
MS-05: Management of Machines and Materials
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MS-05
ASSIGNMENT
Course Code : MS-05
Course Title : Management of Machines and Materials
Assignment Code : MS-05/TMA/SEM-II/2015
Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to
the coordinator of your study centre.
1. Why is it more difficult to increase productivity of a service system as compared to a
production system? Elaborate by giving suitable examples.
2. What is the importance of materials handling in designing a layout? How will you go
about selecting the materials handling system?
3. It is usually presumed that ‘resistance to change is a characteristic attributed to people’.
What would be your personal reactions, if some work design analyst came to your work
station to conduct a study of your work?
4. What is the distinctive feature of job production as compared to mass and batch
production systems? Elaborate with examples.
5. “Inventory management for slow moving expensive items should focus more on lead
time reduction than anything else”. Critically examine the statement.
6. Write short notes on the following:
a) Product design
b) Work Measurement
c) Modular Production and Group Technology
d) Purchasing Organization
Management Programme
ASSIGNMENT
SECOND SEMESTER
2015
MS-04: Accounting and Finance for Managers
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MS-04
ASSIGNMENT
Course Code : MS-04
Course Title : Accounting and Finance for Managers
Assignment Code : MS-04/TMA/SEM-II/2015
Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to
the coordinator of your study centre.
1. Discuss the activities performed by accounting personnel and the role and responsibilities
that they undertake in an organisation.
2. You are required to prepare Funds Flow Statement and Cash Flow Statement for the year
ending 31
st
March 2015, based on the information given below.
Balance Sheet
(As on 31
st
March)
(Rs. in’ 000)
Liabilities 2014 2015 Assets 2014 2015
Trade Creditors
Bills Payable
Outstanding Expenses
Bonds Payable
Accumulated depreciation
- on Machinery
- on Building
Reserves
Retained Earnings
Share capital
100
50
25
220
30
75
100
130
250
980
40
60
20
140
35
85
115
170
360
1,025
Cash at Bank
Accounts Receivable
Bills Receivable
Inventory
Machinery
Building
Land
Patents
100
105
130
110
120
300
60
55
980
65
120
140
40
160
310
130
60
1,025
Profit from operations after providing Rs. 10,000 as depreciation on building and Rs.
10,000 on machinery and Rs. 5,000 as amortization on Patents for the year ‘April 14 –
March 15’ was Rs. 35,000. Other revenues for the year were Rs. 40,000. An old machine
with original cost of Rs. 15,000 was sold at a loss of Rs. 5,000.
3. Explain briefly the technique of Marginal Costing. In what ways you consider this
technique useful in Management Accounting.
4. A company manufactures a single product in its factory utilizing 60% of its capacity. The
selling price and cost details are given below:
Rs.
Sales (6,000 units) 5,40,000
Direct materials 96,000
Direct labour 1,20,000
Direct expenses 18,000
Fixed overheads:
Factory 2,00,000
Administration 21,000
Selling and Distribution 25,000
12.5% of factory overheads and 20% of selling and distribution overheads are variable
with production and sales. Administrative overheads are wholly fixed.
Since the existing product could not achieve budgeted level for two consecutive years,
the Company decides to introduce a new product with marginal investment but largely
using the existing plant and machinery.
The cost estimates of the new product are as follows:
Cost elements Rs. per unit
Direct materials 16.00
Direct labour 15.00
Direct expenses 1.50
Variable factory overheads 2.00
Variable selling and distribution overheads 1.50
It is expected that 2,000 units of the new product can be sold at a price of Rs. 60 per unit.
The fixed factory overheads are expected to increase by 10%, while fixed selling and
distribution expenses will go up by Rs. 12,500 annually. Administrative overheads
remain unchanged. However, there will be an increase of working capital to the extent of
Rs. 75,000, which would take the total cost of the project to Rs. 8.75 lakh.
The company considers that 20% pre-tax and interest return on investment is the
minimum acceptable to justify any new investment.
You are required to
(a) Decide whether the new product be introduced.
(b) Make any further observations/recommendations about profitability of the Company
on the basis of the above data, after making assumption that the present investment is
Rs. 8 lakh.
5. How do you envisage your role as a Finance Manager in matters related to dividend
policy? What are the alternatives and factors that you may consider before finalizing your
views on dividend policy?
Management Programme
ASSIGNMENT
SECOND SEMESTER
2015
MS-03: Economic and Social Environment
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MS-03
ASSIGNMENT
Course Code : MS-03
Course Title : Economic and Social Environment
Assignment Code : MS-03/TMA/SEM-II/2015
Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to
the coordinator of your study centre.
1. A thorough understanding of economic and social environment of business is essential
for running enterprises successfully. Briefly discuss the statement citing examples.
2. What are the different viewpoints about the role of Government? Analyse the role of
Government in today’s world.
3. Discuss the role and importance of Small Scale Industry (SSI) in a developing economy
in the present context.
4. Briefly analyse the impact of regulatory and promotional policy framework on industrial
structure and performance.
5. Collect data on Foreign Direct Investment (FDI) for the past decade and analyse its
implications.
6. Highlight the basic concept, of the theory of public finance and explain how do they help
in understanding the fiscal system of an economy.
Management Programme
ASSIGNMENT
SECOND SEMESTER
2015
MS-02: Management of Human Resources
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MS-02
ASSIGNMENT
Course Code : MS-02
Course Title : Management of Human Resources
Assignment Code : MS - 02/TMA/SEM-II/2015
Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to
the coordinator of your study centre.
1. “In the prevailing context of business world wide, the organizations are faced with five
critical challenges viz;
Globalisation,
Profitability through growth,
Technology,
Intellectual capital and Change, and
Change and more change,
Collectively these challenges require building new capabilities.”
Elaborate this statement and discuss the underlying concepts with respect to the
organisational efforts in the directions of addressing these challenges and their fall out /
impact, from the experience you have had while working in an organisation or from the
ones you are familiar with. Give relevant details of the organisation/s you are referring to.
2. Present a brief account of various Performance Appraisal methods and the problems
generally encountered in the processes.
Does a particular method of Performance Appraisal suit a particular type of organisation?
If yes, why? , if no why?
Explain and critically evaluate the Performance Appraisal you have come across while
working in an organisation, or having familiarity with. Briefly explain the organisation,
you are referring to.
3. “An organisation can be defined as a system of Roles, while a role itself is a system.”
“The system of various roles which the individual carries and performs, and the system of
various roles of which his / her role is a part.”
Elaborate the statements and explain with relevant examples as to how and why these
statements assume importance and play significant role in processes of various
dimensions of Role Efficacy in an organisational set up.
Give relevant and essential details of the organization and the Roles you are referring to.
4. “Motivational Systems and Reward Management are assuming greater importance dayby-day in the formal organisational set up.”
Critically evaluate this statement and explain with your organizational experience or the
ones you are familiar with, the reason and their inevitability, if any, in the functioning /
sustainability of an organisation in today’s competitive environment. Briefly describe the
organisation and the situation you are referring to.
Management Programme
ASSIGNMENT
SECOND SEMESTER
2015
MS-01: Management Functions and Behavior
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MS-01
ASSIGNMENT
Course Code : MS-01
Course Title : Management Functions and Behavior
Assignment Code : MS-01/TMA/SEM-II/2015
Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to the
coordinator of your study centre.
1. How does MIS affect the efficiency and effectiveness of an organisation? Explain and discuss
with the help of the organisational example you have come across or, known to you. Briefly
describe the essential details of the organisation, you are referring to, along with basic
components of the MIS and reporting relationships currently existing in the organisation.
2. Compare and evaluate the relevance and suitability of various decision making models in
different organisational set ups and situations. Explain the decision making model decision
making which is / was predominately suitable in an organisation, you are aware of or familiar
with and why? Briefly describe basic details of the organisation, you are referring to, for
better understanding of the context and hierarchical structure.
3. What are the essential pre-requisites and significant key considerations in effecting effective
delegation of authority in an organisational set up and why? Critically evaluate with
examples, known to you by way of working in an organisation or having acquaintance with.
Briefly explain the situation/s and the organisation being referred by you.
4. Present a comparative brief of various leadership styles. Explain in detail the leadership style
you are currently faced with in the organisation you are working for or you are aware of.
Which leadership style/s, in your opinion, boosts efficiency of the organisation and
commitment of the employees towards the organisational goals, in general, and why?
Substantiate your answer with suitable organisational examples along with describing its
essential features.
Management Programme
ASSIGNMENT
SECOND SEMESTER
2015
MFP-5: PROFESSIONALS IN FINANCIAL MARKETS PRACTICE
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MFP-5
MFP-5: PROFESSIONALS IN FINANCIAL MARKETS PRACTICE
ASSIGNMENT
Course Code : MFP – 5
Course Title : Professionals in Financial Markets Practice
Assignment Code : MFP - 5/TMA/SEM-II/2015
Assignment Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to the
coordinator of your study centre. .
1. Visit a Broker/Brokerage House of your choice and explain the role of a ‘Broker’ as
a financial intermediary and discuss his major activities. Also describe the different
types of Brokerage Houses.
2. Define ‘Merger’ and ‘Takeover’. Why do companies go for mergers? Discuss the
different valuation techniques adopted in M & A deals.
3. Why is pricing of financial products important for a firm? Discuss the various
factors which affect the pricing decision of a firm with the help of an example.
4. What is meant by ‘Insider Trading’? Discuss the different strategies adopted for
preventing Insider Trading. Identify the major obligations of a company to prevent
trading on insider information.
5. Explain the concept and significance of Portfolio Management Service (PMS).
Discuss the Investment Strategies in Portfolio Management and describe their
advantages and disadvantages.
Management Programme
ASSIGNMENT
SECOND SEMESTER
2015
MFP-4: CURRENCY AND DEBT MARKETS
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MFP-4
MFP-4: CURRENCY AND DEBT MARKETS
ASSIGNMENT
Course Code : MFP – 4
Course Title : Currency and Debt Markets
Assignment Code : MFP - 4/TMA/SEM-II/2015
Assignment Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to the
coordinator of your study centre. .
1. What do you understand by nominal, real and real effective exchange rates? Discuss
the economic factors that affect these exchange rates.
2. a) What are 'Forward Rate Agreements' (FRAs)? Explain how can FRAs be used to
hedge currency risk ?
b) What is Bond duration? How is modified duration calculated?
3. a) Describe the different types of money market instruments and briefly discuss the
guidelines for the issuance of commercial paper.
b) Describe the trading, clearing and settlement process of currency and debt
markets.
4. What are Government Securities? Discuss the different types of government
securities and explain their special features.
5. a) What is a Non - Deliverable Forward (NDF) ? How is it used as risk management
tool? Explain the limitation of NDF.
b)What is convexity? Explain how the value of a zero coupon bond; premium bond,
par bond and the discount bond are calculated?
ASSIGNMENT
SECOND SEMESTER
2015
MS-05: Management of Machines and Materials
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MS-05
ASSIGNMENT
Course Code : MS-05
Course Title : Management of Machines and Materials
Assignment Code : MS-05/TMA/SEM-II/2015
Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to
the coordinator of your study centre.
1. Why is it more difficult to increase productivity of a service system as compared to a
production system? Elaborate by giving suitable examples.
2. What is the importance of materials handling in designing a layout? How will you go
about selecting the materials handling system?
3. It is usually presumed that ‘resistance to change is a characteristic attributed to people’.
What would be your personal reactions, if some work design analyst came to your work
station to conduct a study of your work?
4. What is the distinctive feature of job production as compared to mass and batch
production systems? Elaborate with examples.
5. “Inventory management for slow moving expensive items should focus more on lead
time reduction than anything else”. Critically examine the statement.
6. Write short notes on the following:
a) Product design
b) Work Measurement
c) Modular Production and Group Technology
d) Purchasing Organization
Management Programme
ASSIGNMENT
SECOND SEMESTER
2015
MS-04: Accounting and Finance for Managers
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MS-04
ASSIGNMENT
Course Code : MS-04
Course Title : Accounting and Finance for Managers
Assignment Code : MS-04/TMA/SEM-II/2015
Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to
the coordinator of your study centre.
1. Discuss the activities performed by accounting personnel and the role and responsibilities
that they undertake in an organisation.
2. You are required to prepare Funds Flow Statement and Cash Flow Statement for the year
ending 31
st
March 2015, based on the information given below.
Balance Sheet
(As on 31
st
March)
(Rs. in’ 000)
Liabilities 2014 2015 Assets 2014 2015
Trade Creditors
Bills Payable
Outstanding Expenses
Bonds Payable
Accumulated depreciation
- on Machinery
- on Building
Reserves
Retained Earnings
Share capital
100
50
25
220
30
75
100
130
250
980
40
60
20
140
35
85
115
170
360
1,025
Cash at Bank
Accounts Receivable
Bills Receivable
Inventory
Machinery
Building
Land
Patents
100
105
130
110
120
300
60
55
980
65
120
140
40
160
310
130
60
1,025
Profit from operations after providing Rs. 10,000 as depreciation on building and Rs.
10,000 on machinery and Rs. 5,000 as amortization on Patents for the year ‘April 14 –
March 15’ was Rs. 35,000. Other revenues for the year were Rs. 40,000. An old machine
with original cost of Rs. 15,000 was sold at a loss of Rs. 5,000.
3. Explain briefly the technique of Marginal Costing. In what ways you consider this
technique useful in Management Accounting.
4. A company manufactures a single product in its factory utilizing 60% of its capacity. The
selling price and cost details are given below:
Rs.
Sales (6,000 units) 5,40,000
Direct materials 96,000
Direct labour 1,20,000
Direct expenses 18,000
Fixed overheads:
Factory 2,00,000
Administration 21,000
Selling and Distribution 25,000
12.5% of factory overheads and 20% of selling and distribution overheads are variable
with production and sales. Administrative overheads are wholly fixed.
Since the existing product could not achieve budgeted level for two consecutive years,
the Company decides to introduce a new product with marginal investment but largely
using the existing plant and machinery.
The cost estimates of the new product are as follows:
Cost elements Rs. per unit
Direct materials 16.00
Direct labour 15.00
Direct expenses 1.50
Variable factory overheads 2.00
Variable selling and distribution overheads 1.50
It is expected that 2,000 units of the new product can be sold at a price of Rs. 60 per unit.
The fixed factory overheads are expected to increase by 10%, while fixed selling and
distribution expenses will go up by Rs. 12,500 annually. Administrative overheads
remain unchanged. However, there will be an increase of working capital to the extent of
Rs. 75,000, which would take the total cost of the project to Rs. 8.75 lakh.
The company considers that 20% pre-tax and interest return on investment is the
minimum acceptable to justify any new investment.
You are required to
(a) Decide whether the new product be introduced.
(b) Make any further observations/recommendations about profitability of the Company
on the basis of the above data, after making assumption that the present investment is
Rs. 8 lakh.
5. How do you envisage your role as a Finance Manager in matters related to dividend
policy? What are the alternatives and factors that you may consider before finalizing your
views on dividend policy?
Management Programme
ASSIGNMENT
SECOND SEMESTER
2015
MS-03: Economic and Social Environment
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MS-03
ASSIGNMENT
Course Code : MS-03
Course Title : Economic and Social Environment
Assignment Code : MS-03/TMA/SEM-II/2015
Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to
the coordinator of your study centre.
1. A thorough understanding of economic and social environment of business is essential
for running enterprises successfully. Briefly discuss the statement citing examples.
2. What are the different viewpoints about the role of Government? Analyse the role of
Government in today’s world.
3. Discuss the role and importance of Small Scale Industry (SSI) in a developing economy
in the present context.
4. Briefly analyse the impact of regulatory and promotional policy framework on industrial
structure and performance.
5. Collect data on Foreign Direct Investment (FDI) for the past decade and analyse its
implications.
6. Highlight the basic concept, of the theory of public finance and explain how do they help
in understanding the fiscal system of an economy.
Management Programme
ASSIGNMENT
SECOND SEMESTER
2015
MS-02: Management of Human Resources
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MS-02
ASSIGNMENT
Course Code : MS-02
Course Title : Management of Human Resources
Assignment Code : MS - 02/TMA/SEM-II/2015
Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to
the coordinator of your study centre.
1. “In the prevailing context of business world wide, the organizations are faced with five
critical challenges viz;
Globalisation,
Profitability through growth,
Technology,
Intellectual capital and Change, and
Change and more change,
Collectively these challenges require building new capabilities.”
Elaborate this statement and discuss the underlying concepts with respect to the
organisational efforts in the directions of addressing these challenges and their fall out /
impact, from the experience you have had while working in an organisation or from the
ones you are familiar with. Give relevant details of the organisation/s you are referring to.
2. Present a brief account of various Performance Appraisal methods and the problems
generally encountered in the processes.
Does a particular method of Performance Appraisal suit a particular type of organisation?
If yes, why? , if no why?
Explain and critically evaluate the Performance Appraisal you have come across while
working in an organisation, or having familiarity with. Briefly explain the organisation,
you are referring to.
3. “An organisation can be defined as a system of Roles, while a role itself is a system.”
“The system of various roles which the individual carries and performs, and the system of
various roles of which his / her role is a part.”
Elaborate the statements and explain with relevant examples as to how and why these
statements assume importance and play significant role in processes of various
dimensions of Role Efficacy in an organisational set up.
Give relevant and essential details of the organization and the Roles you are referring to.
4. “Motivational Systems and Reward Management are assuming greater importance dayby-day in the formal organisational set up.”
Critically evaluate this statement and explain with your organizational experience or the
ones you are familiar with, the reason and their inevitability, if any, in the functioning /
sustainability of an organisation in today’s competitive environment. Briefly describe the
organisation and the situation you are referring to.
Management Programme
ASSIGNMENT
SECOND SEMESTER
2015
MS-01: Management Functions and Behavior
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MS-01
ASSIGNMENT
Course Code : MS-01
Course Title : Management Functions and Behavior
Assignment Code : MS-01/TMA/SEM-II/2015
Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to the
coordinator of your study centre.
1. How does MIS affect the efficiency and effectiveness of an organisation? Explain and discuss
with the help of the organisational example you have come across or, known to you. Briefly
describe the essential details of the organisation, you are referring to, along with basic
components of the MIS and reporting relationships currently existing in the organisation.
2. Compare and evaluate the relevance and suitability of various decision making models in
different organisational set ups and situations. Explain the decision making model decision
making which is / was predominately suitable in an organisation, you are aware of or familiar
with and why? Briefly describe basic details of the organisation, you are referring to, for
better understanding of the context and hierarchical structure.
3. What are the essential pre-requisites and significant key considerations in effecting effective
delegation of authority in an organisational set up and why? Critically evaluate with
examples, known to you by way of working in an organisation or having acquaintance with.
Briefly explain the situation/s and the organisation being referred by you.
4. Present a comparative brief of various leadership styles. Explain in detail the leadership style
you are currently faced with in the organisation you are working for or you are aware of.
Which leadership style/s, in your opinion, boosts efficiency of the organisation and
commitment of the employees towards the organisational goals, in general, and why?
Substantiate your answer with suitable organisational examples along with describing its
essential features.
Management Programme
ASSIGNMENT
SECOND SEMESTER
2015
MFP-5: PROFESSIONALS IN FINANCIAL MARKETS PRACTICE
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MFP-5
MFP-5: PROFESSIONALS IN FINANCIAL MARKETS PRACTICE
ASSIGNMENT
Course Code : MFP – 5
Course Title : Professionals in Financial Markets Practice
Assignment Code : MFP - 5/TMA/SEM-II/2015
Assignment Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to the
coordinator of your study centre. .
1. Visit a Broker/Brokerage House of your choice and explain the role of a ‘Broker’ as
a financial intermediary and discuss his major activities. Also describe the different
types of Brokerage Houses.
2. Define ‘Merger’ and ‘Takeover’. Why do companies go for mergers? Discuss the
different valuation techniques adopted in M & A deals.
3. Why is pricing of financial products important for a firm? Discuss the various
factors which affect the pricing decision of a firm with the help of an example.
4. What is meant by ‘Insider Trading’? Discuss the different strategies adopted for
preventing Insider Trading. Identify the major obligations of a company to prevent
trading on insider information.
5. Explain the concept and significance of Portfolio Management Service (PMS).
Discuss the Investment Strategies in Portfolio Management and describe their
advantages and disadvantages.
Management Programme
ASSIGNMENT
SECOND SEMESTER
2015
MFP-4: CURRENCY AND DEBT MARKETS
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068
MFP-4
MFP-4: CURRENCY AND DEBT MARKETS
ASSIGNMENT
Course Code : MFP – 4
Course Title : Currency and Debt Markets
Assignment Code : MFP - 4/TMA/SEM-II/2015
Assignment Coverage : All Blocks
Note: Attempt all the questions and submit this assignment on or before 31
st
October, 2015 to the
coordinator of your study centre. .
1. What do you understand by nominal, real and real effective exchange rates? Discuss
the economic factors that affect these exchange rates.
2. a) What are 'Forward Rate Agreements' (FRAs)? Explain how can FRAs be used to
hedge currency risk ?
b) What is Bond duration? How is modified duration calculated?
3. a) Describe the different types of money market instruments and briefly discuss the
guidelines for the issuance of commercial paper.
b) Describe the trading, clearing and settlement process of currency and debt
markets.
4. What are Government Securities? Discuss the different types of government
securities and explain their special features.
5. a) What is a Non - Deliverable Forward (NDF) ? How is it used as risk management
tool? Explain the limitation of NDF.
b)What is convexity? Explain how the value of a zero coupon bond; premium bond,
par bond and the discount bond are calculated?
No comments:
Post a Comment