Internship Report
(Almas Foods Industries)

BBA Program
Summer 2014

Submitted To
Prof. Nisar Ahmad

By
Rao Shafae Ali Khan
L1F11BBAM2047

UCP Business School
University of Central Punjab

Welcome

Almas Foods Industries – 5 KM Qazi Wala Road, Haroon Abad
Punjab, Pakistan
Tel: +0092-63-2017280
Email: Almas_foods@live.com

Acknowledgement

The internship opportunity I had with Almas Foods Industries was a great chance for learning and professional development. Therefore, I consider myself as a very lucky individual as I was provided with an opportunity to be a part of it. I am also grateful for having a chance to meet so many wonderful people and professionals who led me though this internship period.
Bearing in mind previous I am using this opportunity to express my deepest gratitude and special thanks to the MD Mr. Awais Sharif who in spite of being extraordinarily busy with his duties, took time out to hear, guide and keep me on the correct path and allowing me to carry out my internship at their esteemed organization.
I express my deepest thanks to Mr. Awais Sharif, for taking part in useful decision & giving necessary advices and guidance and arranged all facilities to make life easier. I choose this moment to acknowledge his contribution gratefully.
It is my radiant sentiment to place on record my best regards, deepest sense of gratitude to Prof. Nisar Ahmad for his careful and precious guidance which was extremely valuable for my internship both theoretically and practically.
I perceive as this opportunity as a big milestone in my career development. I will strive to use gained skills and knowledge in the best possible way, and I will continue to work on their improvement, in order to attain desired career objectives.

DEDICATION

I will dedicate my internship project to Almighty Allah who teaches me and enables me to stand where I am today and his beloved Prophet Muhammad P.B.U.H who always encouraged every single Muslim to gain knowledge by learning and practicing it in real life. I would also like to dedicate it to my parents, their calm support and prayers always encouraged me to do whatever I determined to achieve.

Contents Acknowledgement 3 Industry Profile 7 Company Profile 13 Domestic Marketing 15 International Sales 15 Vision statement 15 Mission statement 16 Company Business Processes 16 Procurement 16 Production Process 16 Cleaning & Storing 17 Washing & Sorting 17 Conditioning 17 Gristing 17 Milling 17 Noodles, Slanty and Nimko Prodcution Machines: 23 Process Flow of Flourmill 24 Packaging & Dispatching 26 Company Departmental Functions 27 Purchasing 27 Production 27 Sales and marketing 27 Accounts 27 Human Resources or Personnel 27 SWOT analysis of the company 29 Strengths 29 Weaknesses 29 Opportunities 29 Threats 29 Identification of plausible problem(s) 30 Recommendations for a suitable course of action 31 Conclusion 32 Bibliography 35 Appendices 36

Industry Profile
The wheat flour produced in Pakistan is known as Atta. This is the Urdu and Hindi word for wheat flour commonly used in South Asian cooking. Wheat is mainly eaten in Pakistan as chapatti and roti. Wheat based products are a major part of the diet in Pakistan. A typical meal would consist of daal, meat and bread (roti), and tea or a soft drink. The upper and middle-classes eat quite differently, but Roti is an essential item on the table served fresh baked and eaten hot. There is huge demand of flour within Pakistan due to massive population and eating preferences.
Pakistan is the seventh populous country in the world. According to the census of 1998, the population of Pakistan was 132.35 million which rose to 174.54 million (estimated for 2009). This growth rate is a tremendous challenge to the existing infrastructure, and especially, it affects the food items supply in the country. This has given rise to demand of private sector to invest in establishment of flour mill. (Commitee, 2014)

Wheat is the leading food grain of Pakistan and being staple diet of the people, it occupies a central position in formulation of agricultural policies. It contributes 14.4 percent to the value added in agriculture and 3.1 percent to GDP. Area and production target of wheat for the year 2009-10 had been set at 9045 thousand hectares and 25 million tons, respectively. Wheat was cultivated on an area of 9042 thousand hectares, showing a decrease of 0.04 percent over last year’s area of 9046 thousand hectares. The impact of water shortages (availability at farm gate) and lower rainfall during the sowing period has been the main reason for lesser acreage under wheat crop. The size of wheat crop is provisionally estimated at 23864 million tons, 0.7 percent less than last year crop. The prospects for wheat harvest improved somewhat with healthy fertilizer off take and reasonable rainfall in pre harvesting period. However, the impact of lower acreage and water shortages is likely take its toll and wheat harvest is estimated to be lower than the 2009-2010 targets of 25.0 million tons.

Being a labor-intensive, agriculture-based country, it is no surprise that the food industry employs over 20 per cent of the country’s working population. Approximately 75 per cent population consists of farmers, orchard men, cattle men, fishermen and others involved in the production of raw materials. Wheat is the main staple food item of the country’s population and largest grain crop of the country. It contributes 13.1 percent to the value added in. The size of wheat crop is provisionally estimated at 23.4 million tons, 11.7 percent more than last year crop. (Servey, 2008-09)

The food industry works in four phases; production, process, transportation and distribution. Thus we can see how it involves everyone right from a small farmer to a retail distributor. The linkages in this chain are very crucial and a slight disturbance in anyone phase can disrupt the entire cycle. The food industry has been classified as a major sector of food beverages and Tobacco. Thus apart from agricultural inputs like wheat, maize, cotton and sugarcane, fruits, vegetables and dairy also play a vital role.

Pakistan is market with both enriched resources & efficient processing technology for flour. But still the demand always surpasses the supply. The Pakistan flour mill industry is characterized by both small and large scale flour mills to capitalize the huge potential exiting in the market. There are a total of 950 commercial / large-scale flour mills working in Pakistan. These large-scale mills have capacity of around 50 - 200 tons/day. Whereas, it is estimated that there are about 700 Mini flour mills operating in the country with a capacity of 5 to 20 tons/ day. The small flour mills at capacity of less than 5 tons/day is estimated to be 8,000 or more. Ninety percent of the micro flour mills are located in the rural areas.

Flour is the product mainly obtained by grinding wheat kernels or “berries.” The kernel consists of three distinct parts: bran (14.5% of kernel weight), the outer covering of the grain; germ
(2.5% of kernel weight), the embryo contained inside the kernel; and endosperm (83% of kernel weight), the part of the kernel that makes white flour. During milling, the three parts are separated and recombined accordingly to achieve different types of flours. The major types of flour include White flour, Bread Flour, All purpose flour, Cake flour and Semolina etc. (Saeed, 2014)

However, keeping in view the market demand and characteristics “All purpose flour” is recommended. All-Purpose Flour is white flour, milled from hard wheat or a blend of hard and soft wheat. It gives the best results for many kinds of products, including some yeast breads, quick breads, cakes, cookies, pastries and noodles etc. All-purpose flour is usually enriched having protein varies from 8 to 11 percent. Globally some flour producers bleach the all-purpose flour for quality enhancement however the bleaching don’t affect nutrient value.

Wheat has been used as primary source for making flour, however flour can also be made from other starchy plant foods. These include barley, buckwheat, corn, lima beans, oats, peanuts, potatoes, soybeans, rice, and rye. The proposed prefeasibility is based on the assumption of wheat as primary raw material. There are basically six different classes of wheat: Hard Red
Winter, Hard Red Spring, Soft Red Winter, Hard White, Soft White and Durum. The end products are determined by the wheat’s characteristics, especially protein and gluten content. The harder the wheat, the higher the protein content in the flour. Soft or low protein wheat having 8 -11 percent protein are used in flour making ideal for cakes, pastries, cookies, crackers and Oriental noodles. Hard flour containing 11 - 18 percent proteins are made from high protein wheat, used in breads and quick breads. Durum is used in pasta and egg noodles.

In addition, mixing of small amount of additives is also practiced globally. Bleaching agents such as benzoyl peroxide are added to make the flour whiter. Oxidizing agents (also known as improvers) such as potassium bromate, chlorine dioxide, and azodicarbonamide are added to enhance the baking quality of the flour. These agents are added in a few parts per million. Self-rising flour contains salt and a leavening agent such as calcium phosphate. It is used to make baked goods without the need to add yeast or baking powder. Beside this, some producers add vitamins and minerals to replace those lost during milling. The most important of these are iron and the B vitamins, especially thiamin, riboflavin, and niacin.
Wheat procurement prices of the recent years:

Flour has been used for centuries as vital ingredient of daily diet. Wheat flour is an important source of complex carbohydrates with a balance mixture of calories, proteins B-vitamins, calcium, folacin, iron, magnesium, phosphorus, potassium, zinc, minimal amounts of sodium and other trace elements. It is used in variety of the modern & traditional baked dishes both at home and commercial level. The common practices for flour are yeast breads, quick breads, cakes, cookies, pastries and noodles etc. The products made by flour can be eaten by hand or mixed with other traditional and modern dishes. Such all factors contribute to make it the most nitrous food for the individual and commercially very importance for any economy.

Pakistan has been characterized as densely populated country. Over the past years, people preference is changed towards more quality food. However, Roti & other wheat products remain essential items in daily diet. Hence factors like high demand, diversified uses and people preferences indicate a strong potential market for quality producers. Introduction of a Mini Flour
Mill as compare to a traditional large scale structure would be much easier to manage for small scale investors due to low capital and operational cost. Moreover, characterization of modern technology, hygiene environment, standardized processed product and professional staff would create a difference.
How Flour Mills obtain wheat from the government:

(SMEDA, 2014)

Our food industry faces several problems at the pre-establishment and post-production stage. Though we have witnessed a phenomenal increase in our industrial base, it is still not enough to absorb our production capacity for instance we import large quantities of edible oil for making vegetable ghee. Some of the major problems include:

* Political change
* Monopolistic tendencies
* Lack of financing capital
* Non-availability of skilled workers
* Lack of infrastructural facilities
* Low capacity utilization and machinery
* Transport problems
* High production costs

Company Profile

Almas Food Industries is located near the city of Haroon Abad which has the largest grain market of Punjab. In 2011 Muhammad Sharif launched Almas Food Industries with the establishment of a 120Ton/daily flour production capacity plant by the name of Almas Flour Mills. By 2012 this flour mill underwent a number of upgrade and expansions leading of an increase in capacity. In 2014 Almas Food Industries achieved the status of one of the largest wheat Flour, Wheat Bran, Semolina producer in the area. Products other than flour are also produced from the byproduct left after flour production like Noodles (Savayian), Nimko, Slanty, Pops. A separate plant of pickle production unit is also installed alongside other food processing units. Mr. Awais Sharif is the Managing Director and runs the current operations of the Group. For Almas Food Industries wheat is not just a commodity. When you buy "Almas Wheat Flour" you buy more than just wheat flour. A "future-focused vision" is to provide enhanced stakeholders return with a business strategy focused on customer loyalty. Vision encompasses key aspects like technology up-gradation, continuous improvement, human resources development, and solution providing approach to industrial as well as house hold consumers. This integrated approach is the strategy for corporate growth in today's competitive world. Almas Food Industries acknowledge that success comes from the continuing wholehearted support from the government, shareholders, employees and their valued customers.

Domestic Marketing

A team of qualified personal are continuously working towards intrinsic penetration into district distribution network conducting marketing activities. Wide spread Distributors are always striving for perfection towards penetrating into each and every town of the distribution frame work. Almas Food Industries brands are always available at the well-known chain of stores and all other local chains.

International Sales

Our brand 4Seasons Mix Pickle is also very well-known and preferred brands in global markets because of its quality and compliance with international quality standards. Almas Food Industries has been exporting their product line to the Middle East, Far East, African and other neighboring countries. Almas Food Industries has developed its name and credibility with its extensive international trade experience dealing in food grain commodities. We reached a mile stone of becoming one of the largest exporter of food grain products in local area of Haroon Abad.

Vision statement
“To be known as leader of quality products in the region. Dedication to quality is a way of life at our company. In its activities the company will pursue goals aimed at the achievement of profitable business .These results will be derived from the dedicated efforts of each employee in conjunction with supportive participation from management at all levels of the company. To pay its role in the economic development of the country and to enhance quality of life of its people.”

Mission statement
“Our mission is to provide the highest quality food products to customers. We will accomplish this by maintaining a tradition of pride in our products, growth through innovation, competitive pricing and integrity in the management of our business and commitment to quality improvement process.

Company Business Processes

Procurement
To produce flour the basic ingredient of Wheat is required which can be obtained from government as well as directly from the local market. The federal and provincial governments employ public procurement and announce a support price “procurement price” for intervening in domestic market to minimize monopolization and for the support of wheat growers. Provincial governments have generally set procurement targets aimed at securing enough grain for planned distributions and stock build-ups. Wheat grain is provided to the flour millers at an “issue price” which is often lower than the private market price. Subsidies often come in the form of financial support for producers to produce higher volumes and support their incomes.

Production Process

The production process of flour is mainly subjected to machine/method used particular to the desired output product. However a brief summary of the general operations in any particular production line can be illustrated under the following headings:

Cleaning & Storing
As wheat arrives in the mill it is passed through a cleaning process to remove coarse impurities and is then stored according to its quality. This is mainly determined by the hardness, protein content and gluten quality of the wheat.

Washing & Sorting
Washing begins with screening to remove coarse, fine materials and the grain is separated by size, shape and weight. The finished product is then passed into conditioning bins.

Conditioning
Conditioning takes place before milling to produce uniform moisture content throughout the grain. Moistening helps to prevent break-up of the bran (hard outer layer) during milling and improves separation from the floury endosperm (the mass that forms the white flour of the grain).
Gristing
After conditioning, different batches of wheat grain are blended together (gristed) to make a mixture capable of producing the desired flour.

Milling
In the Milling step, flour is produced by a sequence of breaking, grinding and separating operations until the desire flour type is produce. Milling is simply the separation of the bran and germ from the endosperm and the grinding for producing flour. The quality & type of the wheat grain going into the mill will determine the types of flour to be produced. The whole process is divided into grinding and purification.
In addition to flour, many by products such as Suji, mada are further processed through other installed machinery to produce Noodles, Nimko, Slanty and pops.

Following Pictures shown below represent the above discussed production machines

Noodles, Slanty and Nimko Prodcution Machines:

Process Flow of Flourmill

Following is the process flow of flourmill:

Intake hopper is made up of concrete, steel and cement. A pit is dig in the soil below the ground level about 2 to 2.5 meters depth. It is covered with a net of 10 mm round steel duly welded with 5 mm round at a particular distance. Around 5,000 Kg. weights can be placed in this pit at a time.
There is a controlled mechanical system for opening the gate of Intake Hopper to 1st Elevator. 1st single Bucket Elevator lifts the grain vertically and feeds it in Drum Sieve machine. It is a rotary drum type sieving machine which can separate out the fine dust by aspiration system developed by negative pressure whereas thrash, jute sutli, lumps etc. are separated out by sieving.

After sieving through Drum Sieve, the grain will feed in vibro-type Seed Cleaner by gravity. The impurities, which are bigger or smaller than the size of grain, is separated out by sieving with the help of different size sieves and the light impurities will be separated out by Aspiration System. These light impurities will be collected in the Dust Cyclone.

After sieving the material from Seed/Grain cleaner, the raw wheat will go into the 2nd single Bucket Elevator by gravity. This Elevator will lift the material vertically and feed it in the Worm Conveyor, which is fitted on the top t & 2nd Concrete Bins. The cleaned material will go in to 1st& 2nd Bins. These bins are designed for multiple hoppers from the bottom side. The output flow of the material can be controlled with variable pocket feeder and the wheat can be put in the Worm Conveyor. The Worm Conveyor takes the wheat from 1st & 2nd Bins to feed it to Elevator No. 3 by gravity. Elevator No. 3 lifts the material vertically and feeds it to the Gravity Separator Cum De-stoning machine. In this machine we can separate out heavy metals, stones, glass pieces and also the light impurities from the wheat. Thereafter, the wheat will go to scouring machine by gravity. In the scouring machine dust is removed from the upper layer of wheat by friction. Dust and some part of bran are separated out from the wheat by sieving. Aspiration channel is also provided with Scouring machine for further cleaning of the wheat by negative pressure of air stream.

From the Scourer Aspiration channel the wheat goes to Intensive miner through Bucket Dampner by gravity system with the help of Bucket Dampner where measured quantity of water will be added in the wheat. Water will be mixed immediately with the help of Intensive Dampner. From Intensive Dampner wheat will go to single Bucket Elevator No. E1- 4 by gravity. Elevator No. 4 lifts the material vertically and feeds it into Worm conveyor No. W3 and feeds the wheat in Bin No. III, IV, V & VI for conditioning. The wheat is kept in the conditioning for 16-24 hours depending upon the variety of wheat and atmospheric temperature.
After conditioning, the wheat is taken out from the multiple hoppers. This wheat is feeded in the Elevator No. E1-5 through Worm Conveyor W4. Elevator E1-5 lifts the material vertically and puts it in the second Intensive Dampner through Bucket Dampner. Desired moisture is added here and the material is put in Bin No. VII & VIII for about 4 to 6 hours.
Material is taken out from the Bin No. VII & VIII through the conveyor and is fed into the Elevator E1-6 by gravity. Elevator E1-6 lifts the material vertically and feeds it into the Scouring/Brush Machine, so that the bran could be removed from the upper layer of wheat. This bran is separated by sieving and aspiration channel. Then this material goes to final Seed cleaner by gravity. The Seed cleaner finally performs the cleaning of the seed and keeps the material in Worm conveyor and then it goes to Elevator E1-7.
Bucket Elevator E1-7 lifts the material vertically and feeds it into Milling Bin. From Milling Bin it goes to 1st break of Roller Mill. In Roller Mill material is grind with the help of Chilled Cast Iron Rolls. After grinding, the material is lifted vertically by pneumatic conveying system and fed into the Plan Sifter through Pneumatic cyclone and air Lock.
In the Plan Sifter (sieve) we can sieve the material into many segments. The final product goes to Worm conveyor and then packed. Intermediate product goes to Purifier machine for further purification. Desired quantity of Sujji is taken out for packing and the remaining material goes to Roller Mill for further grinding and sieving. Coarse material also goes to further grinding and sieving. This process is continued in sequence up-to-desired product.
In the whole process we grind the wheat in grooved rolls softly, so that purest form of Bran can be obtained. In this process by separating the bran we can get Samolina, Sujji in the purest form. In the intermediate product where we cannot separate out the bran from Semoline, the Semoline obtained at this stage is called ‘Atta’. (SMEDA, 2014)

Packaging & Dispatching

The final product of flour is packaged in standards bags of 20 & 80 kgs. Then it is forwarded for either storage & transportation to sales department in the main city of Haroon Abad. In Ramadan the additional 10 Kg bag is also available. Nimko and Slanties are packed in a thin foil wrapper paper in the form of small handy bags. Noodles (Savayian) are packed in brand printed plastic bags.

Company Departmental Functions

Purchasing
Buys all the raw materials like wheat from private market and government for flour production and goods like vegetables and spices for production of pickle. This department is managed by Mr. Awais Sharif who is also the Managing Director of the company.
Production
Makes sure that the production plans are met on time and products of the right quality and quantity are produced. This department is managed by Mr. Nawaz because he is the production manager of the company. Yearly production of Flour is around 8000 ton with the capacity to produce 120 ton of daily flour. 150 bags of 100 KG wheat can be grinded daily at full capacity.
Sales and marketing
Sales function deals with all aspects of selling to customers; the marketing function carries out marketing research, organizes advertising and product promotion. This department is not located inside the factory but in the main city of Haroon Abad. Activities are coordinated between the factory and this department through internet and telephone. This department is handled by Mr. Usama because he is the Sales and Marketing manager of the company.
Accounts
Provides a detailed record of the money coming in and going out of the business and prepares accounts as a basis for financial decisions. This department is also directly controlled by Mr. Awais Sharif who is the Managing Director of the company. Yearly recorded revenues are around 70 Million PKR and Net profits are around 12 Million PKR.

Human Resources or Personnel
Deals with all the recruitment, training, health and safety and pay negotiations with workers. Surprising to know but this department is also controlled by Mr. Awais Sharif. Almost 45 workers are employed. Skilled labor is paid from 15 to 20 thousand PKR and non-skilled labor is paid under 10 thousand PKR starting from 7 thousand. Managerial pays are above 30 thousand PKR.

(Servey, 2008-09)

SWOT analysis of the company
Strengths
* Continuous availability of raw material. * Fully automated plant, hence less labor involved. * Availability of low cost labor. * Product affordable to all income groups. * Wide range of target market.

Weaknesses * Strict controls over labor efficiency need to be observed to reduce the waste production to a minimum level. * Expected loss due to load shedding. * Inexperienced technical staff as compared to the units currently in operation.

Opportunities * Changes in the current eating habits of the people. * Large number of people that are not brand loyal can be targeted through marketing campaign. * About 40% of the Flour Market share comprises of un-branded flour this share can be gained through heavy marketing campaign. * Export opportunity.

Threats * Already established businesses in same industry. * Fluctuation in the price of wheat. * Quality of the flour is to be monitored very closely as people are more directed towards health and safety issues. * Strong competition and high promotional activity by the competitors.

Identification of plausible problem(s)

1) Wheat is not selected carefully, which leads to difference in quality. 2) A lot of flour and wheat is went into waste during filling process. 3) Production is not done according to the orders, stored in advance. 4) There is no such as such schedule for purchasing of wheat. 5) Quality is not up to standards when wheat is purchased from different sources. 6) No presence of a complete cost accounting system. 7) Technical and skilled staff is not up to the mark. 8) Technology used in production is getting old day by day.

Recommendations for a suitable course of action

1) Utmost care should be taken while selecting wheat. Only the best quality wheat should be used. 2) Waste Production should be kept at minimum and production process need to be monitored very carefully. 3) Advance sale orders can ensure the success of the business. 4) It is recommended to estimate the wheat requirements for the year and this should be contracted for in advance with the suppliers to secure the drastic fluctuations in the prices of wheat. 5) Quality maintenance will play an important role as it is evident from the behavior of the general consumers that they are more specific towards health issues than ever before. 6) Cost Accounting system should be strengthened so as to monitor the entire process and determine the reasons for major variances in the process such as Material, Labor and Factory Overhead Variances. 7) Selection of technical / skilled staff would be very crucial decision to be made by the management. 8) Continuous efforts should be made for up-gradation of the technology.

Conclusion
On the whole, this internship was a useful experience. I have gained new knowledge, skills and met many new people. I achieved several of my learning goals, however for some the conditions did not permit. I got insight into professional practice. I learned the different facets of working within an industries.

I experienced that financing, as in many organizations, is an important factor for the progress of projects. There is still a lot to discover and to improve. The methods used at the moment are still not standardized and a consistent method is in development.
Furthermore I experienced that it is of importance that the education is objective and that you have to be aware of the view of other people.

The internship was also good to find out what my strengths and weaknesses are. This helped me to define what skills and knowledge I have to improve in the coming time. It would be better that the knowledge level of the language is sufficient to contribute fully to projects. After my master I think that I could start my working career. It would also be better if I can present and express myself more confidently.

One main thing that I have learned through this internship is time management skills as well as self-motivation. When I first started I did not think that I was going to be able to make myself sit in an office for eight hours a day, five days a week. Once I realized what I had to do I organized my day and work so that I was not overlapping or wasting my hours. I learned that I needed to be organized and have questions ready for when it was the correct time to get feedback. From this internship and time management I had to learn how to motivate myself through being in the office for so many hours. I came up with various proposals and ideas that the company is still looking into using. I enjoy this line of work, but I am not sure if there is enough room to grow through this company. This was an excellent experience and I hope that other interns got as much out of it as I did!

According to my internship experience of the company and by taking information from the market I conclude that:- * They are going good but have to improve internal environment. * They have to improve their distributor sector. * They have to make new strategy for the competitors like Al-Azeez, Pak Flour Mills. * They have large capital, so they have to spend more money in the advertising field. * They can introduced new products like Pasta and Macaroni made from byproducts. * They can introduce whole wheat flour also. * They can introduce ready to cook parathas like K&N’s in the market.

During my internship in Almas Food Industries I really enjoyed to work with the staff of Company, from 21st July to 31 August, 2014 and have a wish to be entrepreneur like Mr. Awais Sharif one day. It was almost impossible to work in all the departments within that limited time. So, I have just worked in production department. I am really very thankful to Mr. Awais Sharif for providing me a learning environment in the company. I learned a lot of practical things during working in this department. Working of this department which I observe during my internship (as I already discussed) is really admirable. Almas Food Industries provided me real time learning and for better sake of practical exposure the heads of different departments assigned me some special duties. In review this internship has been an excellent and rewarding experience. I have been able to meet and network with so many people that I am sure will be able to help me with opportunities in the future.

Bibliography
Commitee, B. o. (2014). Press Release. Flour Mills Report. Lahore: All Pakistan Flour Mills Association.
Saeed, K. A. (2014). Economy of Pakistan. Oxford Press.
Servey. (2008-09). Economic Servey of Pakistan. Pakistan: Government.
SMEDA. (2014). SMEDA. Retrieved from SMEDA: www.smeda.org

Appendices

1) Internship Offer Letter 2) Internship Completion Letter