ASSIGNMENT
Drive Fall 2014
Program MBA/ MBADS/ MBAFLEX/ MBAHCSN3/ PGDBAN2
Semester 1
Subject code & name MB0038 – Management Process and Organization Behavior
Book ID B1621
Credit and Max. Marks 4 credits; 60 marks
Note: Answer all questions. Each question is followed by evaluation scheme.
Q. No Questions Marks Total
Marks
1
Define the terms ‘strategy’. Explain the following:
a) Corporate strategy
b) Business strategy
c) Functional strategy
Definition of Strategy 1 10
Explanation of Corporate strategy 3
Explanation of Business strategy 3
Explanation of Functional strategy 3
2 Define the term ‘management’. Explain the Behavioural science theory and
Systems theory.
Definition of management 2 10
Explanation of Behavioural science theory 4
Explanation of systems theory 4
3 Give the definition and importance of planning in an organisation and explain the
steps in planning.
Definition of planning 2 10
Explanation of the importance of planning 3
List the steps in planning 1
Explanation of the steps in planning 4
4 Define the term Controlling? What are the prerequisites of effective control?
Definition of controlling 2
10 Pre-requisites of effective control 8
5 What are ‘attitudes’? Explain the components and functions of attitude.
Meaning of attitude 3
10 Explanation of the components of attitude 3
Explanation of the functions of attitude 4
6 Define leadership. Write a brief note on ‘Contingency Theories of Leadership’.
Definition of leadership 2 10
Contingency Theories of Leadership 8
Note-–Answer all questions. Kindly note that answers for 10 marks questions should be
approximately of 400 words. Each question is followed by evaluation scheme
ASSIGNMENT
DRIVE FALL 2014
PROGRAM MBA/ MBADS/ MBAFLEX/ MBAHCSN3/ PGDBAN2
SEMESTER 1
SUBJECT CODE &
NAME
MB0039 –Business Communication
BK ID B1622
CREDIT & MARKS 4 Credits, 60 marks
Q.No Questions Marks Total Marks
1 What are the various types of communication? Describe the classification of nonverbal communication.
types of communication
classification of nonverbal communication
4
6
10
2 Describe any situation in your own experience where the communication failed
because the listening was faulty. Identify the barrier to listening in this situation.
Writing experience
Identifying and explaining the barrier
5
5
10
3 Describe any 5 types of presentations with examples and their target audience.
5 types of presentations
Identifying target audience and example
6
4
10
4 Explain the different types of meetings.
Types of meetings 10 10
5 You are going to face a job interview for the post of Manager-operations. Which
aspects you will keep in mind while facing the interview?
Aspects to be kept in mind during job interview 10 10
6 Write short notes on:
a) Internet
b) Intranet
a) meaning and benefits of internet
b) Meaning and benefits of intranet
5
5
10
Note – Answer all questions. Kindly note that answers for 10 marks questions should be
approximately of 400 words. Each question is followed by evaluation scheme.
ASSIGNMENT
DRIVE FALL 2014
PROGRAM MBA/ MBADS/ MBAFLEX/ MBAHCSN3/ PGDBAN2
SEMESTER I
SUBJECT CODE & NAME MB0040
STATISTICS FOR MANAGEMENT
BK ID B1731
CREDITS 4
MARKS 60
Note: Answer all questions. Kindly note that answers for 10 marks questions should be
approximately of 400 words. Each question is followed by evaluation scheme.
Q.No Questions Marks Total Marks
1 Statistics plays a vital role in almost every facet of human life. Describe the functions
of Statistics. Explain the applications of statistics.
Meaning of statistics
Functions of statistics
Applications of statistics
2
4
4
10
2 a) Explain the approaches to define probability.
b) State the addition and multiplication rules of probability giving an example of each
case.
a) Explanation of the approaches to define probability
b) Addition and multiplication rules of probability giving an
example of each
5
5
10
3 a) The procedure of testing hypothesis requires a researcher to adopt several steps.
Describe in brief all such steps.
b) Explain the components of time series.
a) Hypothesis testing procedure
b) Components of time series
5
5
10
4 a) What is a Chi-square test? Point out its applications. Under what conditions is this
test applicable?
b) Discuss the types of measurement scales with examples.
a) Meaning, applications and conditions
b) Types of measurement scales with examples
4
6
10
5 Business forecasting acquires an important place in every field of the economy.
Explain the objectives and theories of Business forecasting.
Meaning of Business forecasting
Objectives of Business forecasting
Theories of Business forecasting
2
4
4
10
6 a) What is analysis of variance? What are the assumptions of this technique?
b) Three samples below have been obtained from normal populations with equal
variances. Test the hypothesis at 5% level that the population means are equal.
A B C
8 7 12
10 5 9
7 10 13
14 9 12
11 9 14
[The table value of F at 5% level of significance for 1 = 2 and 2 = 12 is 3.88]
a) Meaning and Assumptions
b) Formulas/Calculation/Solution to the problem
3
7
10
ASSIGNMENT
DRIVE FALL 2014
PROGRAM MBA/ MBADS/ MBAFLEX/ MBAHCSN3/ PGDBAN2
SEMESTER 1
SUBJECT CODE &
NAME
MB0041
FINANCIAL AND MANAGEMENT ACCOUNTING
BK ID B1624
CREDITS 4
MARKS 60
Note: Answer all questions. Kindly note that answers for 10 marks questions should be approximately of 400
words. Each question is followed by evaluation scheme.
Q.No Questions Marks Total
Marks
1 Analyze the following transaction under traditional approach.
18.1.2011 Received a cheque from a customer, Sanjay at 5 p.m. Rs.20,000
19.1.2011 Paid Ramu by cheque Rs.1,50,000
20.1.2011 Paid salary Rs. 30,000
20.1.2011 Paid rent by cheque Rs. 8,000
21.1.2011 Goods withdrawn for personal use Rs. 5,000
25.1.2011 Paid an advance to suppliers of goods Rs. 1,00,000
26.1.2011 Received an advance from customers Rs. 3,00,000
31.1.2011 Paid interest on loan Rs. 5,000
31.1.2011 Paid instalment of loan Rs. 25,000
31.1.2011 Interest allowed by bank Rs. 8,000
Analysis of transaction –with accounts involved-nature of accountaffects and debit/credit
10 10
2 The trial balance of Nilgiris Co Ltd., as taken on 31
st
December, 2002 did not tally and
the difference was carried to suspense account. The following errors were detected
subsequently.
a) Sales book total for November was under cast by Rs. 1200.
b) Purchase of new equipment costing Rs. 9475 has been posted to Purchases a/c.
c) Discount received Rs.1250 and discount allowed Rs. 850 in September 2002 have
been posted to wrong sides of discount account.
d) A cheque received from Mr. Longford for Rs. 1500 for goods sold to him on credit
earlier, though entered correctly in the cash book has been posted in his account as
Rs. 1050.
e) Stocks worth Rs. 255 taken for use by Mr Dayananda, the Managing Director, have
been entered in sales day book.
f) While carrying forward, the total in Returns Inwards Book has been taken as Rs. 674
instead of Rs. 647.
g) An amount paid to cashier, Mr. Ramachandra, Rs. 775 as salary for the month of
November has been debited to his personal account as
Rs. 757.
Pass journal entries and draw up the suspense account.
Journal entries of all the transactions
Suspense account with Conclusion
6
4
10
3
From the given trial balance draft an Adjusted Trial Balance.
Trial Balance as on 31.03.2011
Debit balances Rs. Credit balances Rs.
Furniture and Fittings 10000 Bank Over Draft 16000
Buildings 500000 Capital Account 400000
Sales Returns 1000 Purchase Returns 4000
Bad Debts 2000 Sundry Creditors 30000
Sundry Debtors 25000 Commission 5000
Purchases 90000 Sales 235000
Advertising 20000
Cash 10000
Taxes and Insurance 5000
General Expenses 7000
Salaries 20000
TOTAL 690000 TOTAL 690000
Adjustments:
1. Charge depreciation at 10% on Buildings and Furniture and fittings.
2. Write off further bad debts 1000
3. Taxes and Insurance prepaid 2000
4. Outstanding salaries 5000
5. Commission received in advance1000
Preparation of ledger accounts
Preparation of trial balance
6
4
10
4
Compute trend ratios and comment on the financial performance of Infosys
Technologies Ltd. from the following extract of its income statements of five years.
(in Rs. Crore)
Particulars 2010-11 2009-10 2008-09 2007-08 2006-07
Revenue 27,501 22,742 21,693 16,692 13,893
Operating Profit
(PBIDT)
8,968 7,861 7,195 5,238 4,391
PAT from
ordinary activities
6,835 6,218 5,988 4,659 3,856
(Source: Infosys Technologies Ltd. – Annual Report)
Preparation of trend analysis
Preparation of trend ratios
Conclusion
4
4
2
10
5 Give the meaning of cash flow analysis and put down the objectives of cash flow
analysis. Explain the preparation of cash flow statement.
Meaning of cash flow analysis
Objectives of cash flow analysis
Explanation of preparation of cash flow analysis
2
3
5
10
6 Write the assumptions of marginal costing. Differentiate between absorption costing
and marginal costing.
Assumptions of marginal costing (all 7 points)
Differences of marginal and absorption costing (Includes all 8
points)
4
6
10
ASSIGNMENT QUESTION PAPER
DRIVE FALL 2014
PROGRAM MBA/ MBADS/ MBAFLEX/ MBAHCSN3/ PGDBAN2
SEMESTER 1
SUBJECT CODE & NAME MB0042- MANAGERIAL ECONOMICS
BK ID B1625
CREDIT & MARKS 4 Credits, 60 marks
Q.No Questions Marks Total Marks
1
Inflation is a global Phenomenon which is associated with high price causes decline
in the value for money. It exists when the amount of money in the country is in
excess of the physical volume of goods and services. Explain the reasons for this
monetary phenomenon.
Define Inflation 2
Causes for Inflation 8 10
2
Monopoly is the situation there exists a single control over the market producing a
commodity having no substitutes with no possibilities for anyone to enter the
industry to compete. In that situation, they will not charge a uniform price for all
the customers in the market and also the pricing policy followed in that situation.
Define Monopoly 2
Features of Monopoly 4
Kinds of Price Discrimination 4 10
3
Define monopolistic competition and explain its characteristics.
Definition of monopolistic competition 2
Explanation of its characteristics 8 10
4
When should a firm in perfectly competitive market shut down its operation?
Define perfect competition 2
Explanation about the reason for the firm’s shut
down in perfect competition
8 10
5
Discuss the practical application of Price elasticity and Income elasticity
of demand.
Practical application of price elasticity 5
Practical application of Income elasticity 5 10
6
Discuss the scope of managerial economics.
Definition of Managerial Economics 2
Scope of Managerial Economics 8 10
Note – Answer all questions. Kindly note that answers for 10 marks questions should be approximately
of 400 words. Each question is followed by evaluation scheme.
ASSIGNMENT
DRIVE FALL 2014
PROGRAM MBA/ MBADS/ MBAFLEX/ MBAHCSN3/ PGDBAN2
SEMESTER 1
SUBJECT CODE &
NAME
MB0043 –Human Resource Management
BK ID B1626
CREDIT & MARKS 4 Credits, 60 marks
Q.No Questions Marks Total
Marks
1 What do you mean by Human Resource Management? Describe the functions of Human
Resource Management.
Definition of Human Resource Management
Explaining the functions of Human Resource Management
2
8
10
2 Discuss the elements of a Career Planning Programme. Explain some of the benefits of a
Career Planning program to an organization
Elaborate the elements of a Career Planning Programme
Explaining the benefits of a Career Planning Programme
4
6
10
3 What do you mean by HRIS? Explain the components of HRIS. Describe the different
applications of HRIS in Human Resource Management.
Definition of HRIS
Brief about the components of HRIS
Explain the different applications of HRIS
1
3
6
10
4 Discuss the objectives of Discipline. Explain the Action –penalties of Discipline
Objectives of Discipline
Explaining the action-penalties of Discipline
3
7
10
5 Suppose you have joined as an HR and you have been assigned a task to carry out the
grievance handling procedure in your organization. What according to you are the causes
of Grievance? Describe in detail the Grievance handling procedure
Causes of Grievance
Explain the Grievance handling procedure
4
6
10
6 Write a short note on the following :
a)Index /Trend Analysis
b)Delphi Technique
Meaning and steps involved in Index /Trend Analysis
Meaning and procedure of Delphi Technique
5
5
10
Note – Answer all questions. Kindly note that answers for 10 marks questions should be
approximately of 400 words. Each question is followed by evaluation scheme.
Drive Fall 2014
Program MBA/ MBADS/ MBAFLEX/ MBAHCSN3/ PGDBAN2
Semester 1
Subject code & name MB0038 – Management Process and Organization Behavior
Book ID B1621
Credit and Max. Marks 4 credits; 60 marks
Note: Answer all questions. Each question is followed by evaluation scheme.
Q. No Questions Marks Total
Marks
1
Define the terms ‘strategy’. Explain the following:
a) Corporate strategy
b) Business strategy
c) Functional strategy
Definition of Strategy 1 10
Explanation of Corporate strategy 3
Explanation of Business strategy 3
Explanation of Functional strategy 3
2 Define the term ‘management’. Explain the Behavioural science theory and
Systems theory.
Definition of management 2 10
Explanation of Behavioural science theory 4
Explanation of systems theory 4
3 Give the definition and importance of planning in an organisation and explain the
steps in planning.
Definition of planning 2 10
Explanation of the importance of planning 3
List the steps in planning 1
Explanation of the steps in planning 4
4 Define the term Controlling? What are the prerequisites of effective control?
Definition of controlling 2
10 Pre-requisites of effective control 8
5 What are ‘attitudes’? Explain the components and functions of attitude.
Meaning of attitude 3
10 Explanation of the components of attitude 3
Explanation of the functions of attitude 4
6 Define leadership. Write a brief note on ‘Contingency Theories of Leadership’.
Definition of leadership 2 10
Contingency Theories of Leadership 8
Note-–Answer all questions. Kindly note that answers for 10 marks questions should be
approximately of 400 words. Each question is followed by evaluation scheme
ASSIGNMENT
DRIVE FALL 2014
PROGRAM MBA/ MBADS/ MBAFLEX/ MBAHCSN3/ PGDBAN2
SEMESTER 1
SUBJECT CODE &
NAME
MB0039 –Business Communication
BK ID B1622
CREDIT & MARKS 4 Credits, 60 marks
Q.No Questions Marks Total Marks
1 What are the various types of communication? Describe the classification of nonverbal communication.
types of communication
classification of nonverbal communication
4
6
10
2 Describe any situation in your own experience where the communication failed
because the listening was faulty. Identify the barrier to listening in this situation.
Writing experience
Identifying and explaining the barrier
5
5
10
3 Describe any 5 types of presentations with examples and their target audience.
5 types of presentations
Identifying target audience and example
6
4
10
4 Explain the different types of meetings.
Types of meetings 10 10
5 You are going to face a job interview for the post of Manager-operations. Which
aspects you will keep in mind while facing the interview?
Aspects to be kept in mind during job interview 10 10
6 Write short notes on:
a) Internet
b) Intranet
a) meaning and benefits of internet
b) Meaning and benefits of intranet
5
5
10
Note – Answer all questions. Kindly note that answers for 10 marks questions should be
approximately of 400 words. Each question is followed by evaluation scheme.
ASSIGNMENT
DRIVE FALL 2014
PROGRAM MBA/ MBADS/ MBAFLEX/ MBAHCSN3/ PGDBAN2
SEMESTER I
SUBJECT CODE & NAME MB0040
STATISTICS FOR MANAGEMENT
BK ID B1731
CREDITS 4
MARKS 60
Note: Answer all questions. Kindly note that answers for 10 marks questions should be
approximately of 400 words. Each question is followed by evaluation scheme.
Q.No Questions Marks Total Marks
1 Statistics plays a vital role in almost every facet of human life. Describe the functions
of Statistics. Explain the applications of statistics.
Meaning of statistics
Functions of statistics
Applications of statistics
2
4
4
10
2 a) Explain the approaches to define probability.
b) State the addition and multiplication rules of probability giving an example of each
case.
a) Explanation of the approaches to define probability
b) Addition and multiplication rules of probability giving an
example of each
5
5
10
3 a) The procedure of testing hypothesis requires a researcher to adopt several steps.
Describe in brief all such steps.
b) Explain the components of time series.
a) Hypothesis testing procedure
b) Components of time series
5
5
10
4 a) What is a Chi-square test? Point out its applications. Under what conditions is this
test applicable?
b) Discuss the types of measurement scales with examples.
a) Meaning, applications and conditions
b) Types of measurement scales with examples
4
6
10
5 Business forecasting acquires an important place in every field of the economy.
Explain the objectives and theories of Business forecasting.
Meaning of Business forecasting
Objectives of Business forecasting
Theories of Business forecasting
2
4
4
10
6 a) What is analysis of variance? What are the assumptions of this technique?
b) Three samples below have been obtained from normal populations with equal
variances. Test the hypothesis at 5% level that the population means are equal.
A B C
8 7 12
10 5 9
7 10 13
14 9 12
11 9 14
[The table value of F at 5% level of significance for 1 = 2 and 2 = 12 is 3.88]
a) Meaning and Assumptions
b) Formulas/Calculation/Solution to the problem
3
7
10
ASSIGNMENT
DRIVE FALL 2014
PROGRAM MBA/ MBADS/ MBAFLEX/ MBAHCSN3/ PGDBAN2
SEMESTER 1
SUBJECT CODE &
NAME
MB0041
FINANCIAL AND MANAGEMENT ACCOUNTING
BK ID B1624
CREDITS 4
MARKS 60
Note: Answer all questions. Kindly note that answers for 10 marks questions should be approximately of 400
words. Each question is followed by evaluation scheme.
Q.No Questions Marks Total
Marks
1 Analyze the following transaction under traditional approach.
18.1.2011 Received a cheque from a customer, Sanjay at 5 p.m. Rs.20,000
19.1.2011 Paid Ramu by cheque Rs.1,50,000
20.1.2011 Paid salary Rs. 30,000
20.1.2011 Paid rent by cheque Rs. 8,000
21.1.2011 Goods withdrawn for personal use Rs. 5,000
25.1.2011 Paid an advance to suppliers of goods Rs. 1,00,000
26.1.2011 Received an advance from customers Rs. 3,00,000
31.1.2011 Paid interest on loan Rs. 5,000
31.1.2011 Paid instalment of loan Rs. 25,000
31.1.2011 Interest allowed by bank Rs. 8,000
Analysis of transaction –with accounts involved-nature of accountaffects and debit/credit
10 10
2 The trial balance of Nilgiris Co Ltd., as taken on 31
st
December, 2002 did not tally and
the difference was carried to suspense account. The following errors were detected
subsequently.
a) Sales book total for November was under cast by Rs. 1200.
b) Purchase of new equipment costing Rs. 9475 has been posted to Purchases a/c.
c) Discount received Rs.1250 and discount allowed Rs. 850 in September 2002 have
been posted to wrong sides of discount account.
d) A cheque received from Mr. Longford for Rs. 1500 for goods sold to him on credit
earlier, though entered correctly in the cash book has been posted in his account as
Rs. 1050.
e) Stocks worth Rs. 255 taken for use by Mr Dayananda, the Managing Director, have
been entered in sales day book.
f) While carrying forward, the total in Returns Inwards Book has been taken as Rs. 674
instead of Rs. 647.
g) An amount paid to cashier, Mr. Ramachandra, Rs. 775 as salary for the month of
November has been debited to his personal account as
Rs. 757.
Pass journal entries and draw up the suspense account.
Journal entries of all the transactions
Suspense account with Conclusion
6
4
10
3
From the given trial balance draft an Adjusted Trial Balance.
Trial Balance as on 31.03.2011
Debit balances Rs. Credit balances Rs.
Furniture and Fittings 10000 Bank Over Draft 16000
Buildings 500000 Capital Account 400000
Sales Returns 1000 Purchase Returns 4000
Bad Debts 2000 Sundry Creditors 30000
Sundry Debtors 25000 Commission 5000
Purchases 90000 Sales 235000
Advertising 20000
Cash 10000
Taxes and Insurance 5000
General Expenses 7000
Salaries 20000
TOTAL 690000 TOTAL 690000
Adjustments:
1. Charge depreciation at 10% on Buildings and Furniture and fittings.
2. Write off further bad debts 1000
3. Taxes and Insurance prepaid 2000
4. Outstanding salaries 5000
5. Commission received in advance1000
Preparation of ledger accounts
Preparation of trial balance
6
4
10
4
Compute trend ratios and comment on the financial performance of Infosys
Technologies Ltd. from the following extract of its income statements of five years.
(in Rs. Crore)
Particulars 2010-11 2009-10 2008-09 2007-08 2006-07
Revenue 27,501 22,742 21,693 16,692 13,893
Operating Profit
(PBIDT)
8,968 7,861 7,195 5,238 4,391
PAT from
ordinary activities
6,835 6,218 5,988 4,659 3,856
(Source: Infosys Technologies Ltd. – Annual Report)
Preparation of trend analysis
Preparation of trend ratios
Conclusion
4
4
2
10
5 Give the meaning of cash flow analysis and put down the objectives of cash flow
analysis. Explain the preparation of cash flow statement.
Meaning of cash flow analysis
Objectives of cash flow analysis
Explanation of preparation of cash flow analysis
2
3
5
10
6 Write the assumptions of marginal costing. Differentiate between absorption costing
and marginal costing.
Assumptions of marginal costing (all 7 points)
Differences of marginal and absorption costing (Includes all 8
points)
4
6
10
ASSIGNMENT QUESTION PAPER
DRIVE FALL 2014
PROGRAM MBA/ MBADS/ MBAFLEX/ MBAHCSN3/ PGDBAN2
SEMESTER 1
SUBJECT CODE & NAME MB0042- MANAGERIAL ECONOMICS
BK ID B1625
CREDIT & MARKS 4 Credits, 60 marks
Q.No Questions Marks Total Marks
1
Inflation is a global Phenomenon which is associated with high price causes decline
in the value for money. It exists when the amount of money in the country is in
excess of the physical volume of goods and services. Explain the reasons for this
monetary phenomenon.
Define Inflation 2
Causes for Inflation 8 10
2
Monopoly is the situation there exists a single control over the market producing a
commodity having no substitutes with no possibilities for anyone to enter the
industry to compete. In that situation, they will not charge a uniform price for all
the customers in the market and also the pricing policy followed in that situation.
Define Monopoly 2
Features of Monopoly 4
Kinds of Price Discrimination 4 10
3
Define monopolistic competition and explain its characteristics.
Definition of monopolistic competition 2
Explanation of its characteristics 8 10
4
When should a firm in perfectly competitive market shut down its operation?
Define perfect competition 2
Explanation about the reason for the firm’s shut
down in perfect competition
8 10
5
Discuss the practical application of Price elasticity and Income elasticity
of demand.
Practical application of price elasticity 5
Practical application of Income elasticity 5 10
6
Discuss the scope of managerial economics.
Definition of Managerial Economics 2
Scope of Managerial Economics 8 10
Note – Answer all questions. Kindly note that answers for 10 marks questions should be approximately
of 400 words. Each question is followed by evaluation scheme.
ASSIGNMENT
DRIVE FALL 2014
PROGRAM MBA/ MBADS/ MBAFLEX/ MBAHCSN3/ PGDBAN2
SEMESTER 1
SUBJECT CODE &
NAME
MB0043 –Human Resource Management
BK ID B1626
CREDIT & MARKS 4 Credits, 60 marks
Q.No Questions Marks Total
Marks
1 What do you mean by Human Resource Management? Describe the functions of Human
Resource Management.
Definition of Human Resource Management
Explaining the functions of Human Resource Management
2
8
10
2 Discuss the elements of a Career Planning Programme. Explain some of the benefits of a
Career Planning program to an organization
Elaborate the elements of a Career Planning Programme
Explaining the benefits of a Career Planning Programme
4
6
10
3 What do you mean by HRIS? Explain the components of HRIS. Describe the different
applications of HRIS in Human Resource Management.
Definition of HRIS
Brief about the components of HRIS
Explain the different applications of HRIS
1
3
6
10
4 Discuss the objectives of Discipline. Explain the Action –penalties of Discipline
Objectives of Discipline
Explaining the action-penalties of Discipline
3
7
10
5 Suppose you have joined as an HR and you have been assigned a task to carry out the
grievance handling procedure in your organization. What according to you are the causes
of Grievance? Describe in detail the Grievance handling procedure
Causes of Grievance
Explain the Grievance handling procedure
4
6
10
6 Write a short note on the following :
a)Index /Trend Analysis
b)Delphi Technique
Meaning and steps involved in Index /Trend Analysis
Meaning and procedure of Delphi Technique
5
5
10
Note – Answer all questions. Kindly note that answers for 10 marks questions should be
approximately of 400 words. Each question is followed by evaluation scheme.
No comments:
Post a Comment