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2. A chemical company is considering options for eliminating harmless chemical sludge from the following 2 options. (1) Prepare the site for landfilling in the factory. This option requires the initial investment for purchasing the essential equipment 130,000 Baht. Each year there will also be a cost of landfill operation 95,000 baht per year. At the end of its service life of 3 years, the equipment used within the landfill site will have a salvage value of 20,000 baht. (2) Hire a chemical sludge removal contractor to remove sludge. The contract term must be 6 years. The cost of contract to be paid to the contractor are 110,000 Baht a year in year 1-2; 115,000 Baht in year 3; 120,000 Baht in year 4; 125,000 Baht in year 5; and 130,000 Baht in year 6. a) (13 marks) If the company finances the money for this project by borrowing from a bank in which the bank charges interest on loans at the rate of 3.86% per 6 months, compounded every month. Which option should this chemical company choose? b) (5 marks) The company executives believe that the option of establishing a landfilling site within the factory seems to be a more sustainable alternative for the company. If the selection in question a) above did not select the landfilling site option, please suggest how much the initial investment for purchasing the equipment should cost so that the landfill option would be selected (assume the same salvage value of the equipment)?

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INTERNATIONAL JOURNALS OF ACADEMICS & RESEARCH IJARKE Business & Management Journal standard deviation of 1.564. The statement that collection policy monitors account receivable to know had a mean score of 3.68 and standard deviation of 1.463. The statement that circumstances for offering credit to clients had a mean score of 3.93 and a standard deviation of 1.078. 8.1.3 Account Receivables The third objective was to determine the effect of account receivables on financial performance of transport firms in Mombasa County. The statement in agreement that available debt collection policy has assisted towards effective debt management had a mean score of 4.21 and a standard deviation of 1.210. The statement that transport firms sets and follows debt collection policy and terms had a mean score 3.26 and a standard deviation of 1.435. The statement that the organization implements these terms and policies in case of failure to pay the loan had a mean score 3.60 and standard deviation of 1.374. The statement that favourable credit terms stimulate sales had a mean score of 3.59 and a standard deviation of 1.232. Table 5 Account Receivables Available debt collection policy has assisted towards effective debt management Transport firms sets and follows debt collection policy and terms The organization implements these terms and policies in case of failure to pay the loan Favourable credit terms stimulates sales Valid N (listwise) 8.1.4 Credit Terms ISSN: 2617-4138 www.ijarke.com DOI: 10.32898/ibmj.01/1.4article07 Table 6 Credit Terms Business growth has been as a result of proper financial management practices undertaken by the firm. There had been an improvement in debtor's collection by using credit collection policies The business growth depends on sales returns in terms of price of the product, sales in the period, number of customers in a period and credit collection policy in place Solvency-Long-term debt against your assets and equity Valid N (listwise) N 103 92 IJARKE PEER REVIEWED JOURNAL 103 103 103 103 N 103 103 103 103 103 Mean The fourth objective of the study was to examine influence of credit terms on financial performance of transport firms in Mombasa County. The statement that available debt collection policy has assisted towards effective debt management had a mean score of 4.21 and a standard deviation of 1.210. The statement that transport terms of sales had a mean score of 3.76 and a standard deviation of 1.302. The statement that credit collection period had a mean score of 3.57 and a standard deviation of 1.684. The statement those terms of extension of credit facilities as shown in Table 6 N 103 4.21 3.26 103 103 3.60 3.59 Mean Available debt collection policy has assisted towards effective debt management Transport terms of sales Credit collection period Terms of extension of credit facilities Valid N (listwise) 8.1.5 Financial Performance The statement that business growth has been as a result of proper financial management practices undertaken by the firm had a mean score of 3.68 and a standard deviation of 1.463. Table 7 Financial Performance Vol. 1, Issue 4 4.21 3.76 3.57 3.51 103 3.48 103 3.13 Std. Deviation 1.210 1.435 1.374 1.232 3.58 Std. Deviation Std. Mean Deviation 3.68 1.463 1.210 1.302 1.684 1.552 1.259 1.525 1.492 May-Jul. 2019

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es 4 Read the article. Underline the sentences in the present perfect tense. 1-02 UNIQUE HOBBIES NOTE ARCHERY What sports does your country perform well in at the Olympics? lys Vot My name is Mina, and I'm a competitive target archer. I have at the professional level for many years now, and I've even won a few tournaments su Target archery is a very popular sport, and it is particularly popular in my country. You could almost call it a national pastime for Koreans. There are even archery cafés in Korea! This might be why South Korea is known for producing some of the most talented archers in recent years. In fact, South Korean archers grabbed gold medals in all four categories of archery at the 2016 Rio Olympic Games. The rules of target archery are simple. Archers shoot at a stationary target. Indoor competitions take place at 18m. Outdoor ranges can be from 25m to 90m. Each match is divided by ends which are counted as either three or six arrows. Archers shoot their arrows at a target with ten rings drawn on it. Each ring's value gets higher as it nears the center. After firing all shots, archers add up their scores and the archer with the most points at the end of the competition wins. GEOCACHING Hello, I'm Andrew and I have been an active geocacher for more than ten years. Geocaching is an activity for people who love exploration and adventure. It's essentially a giant game that involves using Global Positioning System (GPS) receivers to search for hidden treasures called geocaches. There are all kinds of geocaches. Some are very simple to find and others require the participant to solve puzzles to learn the cache's location. What waits inside each cache is a mystery. Geocaches can contain all sorts of different treasures, such as CDs, books, USBS, and even money. One common item in almost every geocache is a logbook. The logbook is a record of all the participants who have found the cache and contributed to it. 1 If you're interested in seeing what treasures lie out there, you can try this activity out yourself. Look online for nearby geocaches. There may be some nearby. Find one and then set off on your first geocaching adventure. All you need is a smartphone and a little bit of time to join in the fun. NOTE Go online and try to locate a geocache near you. Who do you think placed it there? Comprehension 5 Circle true or false. true 1. South Korean archers performed poorly at the Rio Olympics. 2. Outdoor target archery ranges can be over 90 meters long. true true 3. Andrew has been a geocacher since he was ten years old. 4. Geocaches usually contain a logbook for people to sign. 5. You can find geocache locations online. true true Answer the questions. 1. What are the rules of target archery? 2. What are some things that can be found inside of a geocache? 3. What equipment do you need to search for geocaches? Talk with a partner. 1. What are some unique hobbies? 2. What is the most unique activity or hobby you've ever tried? What was fun or not fun about it? 2 What are some common pastimes in your country? false false false false false 12 27 28 29 30 11 R

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B) INTER-RAIL EUROPE FROM BRITISH RAIL INTERNATIONAL The new Inter-Rail 26+ Pass offered by British Rail International is for people who would like to mix Some of the popular attractions of Europe with some of the more นทนรual experiences that can happen when you get off the tourist route. Whatever your tastes, and wherever you want to go, people of every age from 26 to 106 (and over!) will enjoy the freedom to travel as they please at astonishingly good value prices - a fifteen-day pass costs E209 and a one month pasS Costs just E269. Both give you unlimited second-class rail travel in the nineteen European countries listed at the end of this leaflet. Those countries which are not listed do not recognize Inter-Rail 26+, Planning your trip You can get brochures, maps and accommodation guides from the National Tourist Offices for each country you plan to visit. Some of the addresses are listed in this leaflet but we leave all that to you! However, the International Rail Centre at Victoria Station, London SWIV 1JY, offers a special journey-planning service. A route can be prepared, complete with any train reservations that you need, for a minimum fee of around f15, depending on the amount of work involved. Write to the above address, giving as much detail as possible about your dates of travel and preferred departure times. What else do you need to know? Reservations are required for certain trains in Europe and an extra charge is payable on some express trains. It is usually possible, however, to find an alternative local or regional service. How to book? Inter-Rail 26+passes are available from certain British Rail stations and travel agents approved by British Rail International. For further enquiries, please call 0171834 2345 or write (or call in at) the International Rail Centre, Victoria Station, London SWIV 1JY To qualify for Inter-Rail 26+you must have lived in Europe for at least six months and hold a valid passport - please bring it with you when you book. Under 26? Inter-Rail is available to under 26s for one month's unlimited travel in 26 countries at a cost of f249 - less than f10 per country. Please ask for a leaflet.

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12.Parallel Structure คำเชื่อม = and, but, or, as, than, like, except เชื่อมคำประเภทเดียวกัน - Nouns My best friend collects stamps, coins, and postcards. Adjectives The workers were ready, able, and determined to do a great job. ๑ Modified Nouns A positive attitude can lead to both physical success and spiritual fulfillment. ๑ Verbs She usually eats breakfast and has a cup of coffee in the morning. e Infinitives | would rather pay for my education than receive financial aid. Participial phrases Driving through the countryside and speaking to the people, Sam began to understand the culture better. ๑ Adverbs They encouraged us to work carefully and effectively. Abverbial Phrases They will arrive in less than an hour and in time for the meeting. ๑Clauses The salesman expected that he would present his product, that there would be time for him to show his slide presentation, and that prospective buyers would ask him questions. 1. Many industries depend on air conditioning to keep the air in their plants clean 1 2 3 and cool, and controlling the moisture level. 4 2. A new born child responds to the world with reflexes such as grasping, sucking, 1 2 or it turns its head when touched on the mouth. 3 4 3. The domestic dog is generally loyal, courageous, intelligence, and adaptable. 1 2 3 4 4. Maps have lines, words, Symbolic, and colors that show the distribution and 1 2 3 arrangement of the Earth's geographical features. 4

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