ACE MEN ENGG WORKS - bsmedia.business-standard.com€¦ · ACE MEN ENGG WORKS LIMITED Registered Office: 102, Milestone Commercial Kashi Vishwanath Road, Nagnath Complex Gate, Iamnagar-361001ClN:
Post on 06-Jul-2020
2 Views
Preview:
Transcript
ACE MEN ENGG WORKS LIMITEDRegistered Office: 102, Milestone Commercial ComplexKashi Vishwanath Road, Nagnath Gate,Iamnagar- 361001ClN: L27109G11980PLC100420Website: www. acumenengg.co.in
Email id:info@acumenengg.co.inWebsite:
www.3cumenengg.co.inPhone No: 7044360562Datezzo.05.2019
To
The General ManagerBSE Limited,Phiroze Jeejeebhoy TowersDalal Street, Mumbai- 400001
Dear Sir/Madam,
Subject: Press Release for intimation of Board Meeting
Please find enclosed herewith newspaper publications for notice of Board Meetingpublished in the English Newspaper (all edition) and Gujrati Newspaper (GujratEdition).
This is for your information and record.
Thanking you,
For ACE MEN ENGG WORKS LIMITED
Rajesh Kumar Sharma
Managing Directo
Encl: Newspaper Publications
FREE PRESS GUJARAT
Monday, May 20,2019 3
India to co-chair Consultative Group (CG) of Global
Facility for Disaster Reduction and Recovery (GFDRR)New Delhi: India is
unanimously chosen as co-chair
of the Consultative Group (CG)of Global Facility for Disaster
Reduction and Recovery(GFDRR) for the fiscal year 2020.
The decision was taken duringthe CG meeting of GFDRR held
in Geneva, SNitzerland today, on
the margins of the 6th Session
of the Global Platform for
Disaster Risk Reduction (GPDRR)2019. The CG Meeting was co-
chaired by Africa Caribbean and
Pacific (ACP) Group of States,the European Union (EU) and
World Bank. Additionally, GFDRR
in cooperation with the UNDRR
and the EU is also organizing the
4th edition of World
Reconstruction Conference
(WRC) on May 13-14, 2019.
GFDRR is a globalpartnership that helps
developing countries better
understand and reduce their
vulnerability to natural hazards
and climate change. GFDRR is a
grant-funding mechanism,
managed by the World Bank,that supports disaster risk
management projectsworldwide. It is presentlyworking on the ground with over
400 local, national, regional, and
international partners and
provides knowledge, funding,and technical assistance.
India became member of CG
of GFDRR in 2015 and expressedits interest to co-chair in last
meeting of CG held in October
2018. India’s candidature was
backed by its consistent progress
in disaster risk reduction (DRR)in the country and its initiative
to form a coalition on disaster
resilient infrastructure.
This will give the country an
opportunity to work with the
member countries and
organizations of GFDRR with a
focused contribution towards
advancing the disaster risk
reduction agenda during the
course of the year. This is the
first time that the country has
been afforded the opportunity of
co-chairing the CG meeting of
GFDRR. India would like to
pursue a focused agenda and
develop synergies with ongoingwork streams of GFDRR. Disaster
Resilient Infrastructure (DRI) will
be a central theme of
engagement with the GFDRR
partners and stakeholders.
The meeting of CG of GFDRR
was attended by Shri Kamal
Kishore, Member, NDMA and Shri
Sanjeev Kumar Jindal, Joint
Secretary (DM).
Special I FFI posterior its Golden Jubilee
Edition to be released at the FestivalNew Delhi: India Pavilion is
set to be inaugurated at Cannes
Film Festival, which will be held
from 14th to 25th May 2019. The
Pavilion will showcase Indian
cinema across linguistic, cultural
and regional diversity, with the
aim of forging international
partnerships in distribution,
production, filming in India,
script development, technology,promoting film sales and
syndication. It will be set up by
Ministry of Information &
Broadcasting in association with
Federation of Indian Chambers
of Commerce and Industry. The
Pavilion serves as a platform for
the Indian Delegates to meet
International Delegates
attending the Festival to promote
networking with other countries
and organizations. The Pavilion
also serves as an information
dissemination point about India
and Indian Cinema for the Global
Film Community.The Indian Delegation this
year will be led by Shri Amit
Khare, Secretary, Ministry of
Information & Broadcasting. The
Film Delegation would consist of
Shri Prasoon Joshi, Chairman,CBFC and acclaimed filmmakers
Shri Rahul Rawail, Shri Shaji N.
Karun and Shri Madhur
Bhandarkar.
During the Festival, the
Indian Delegation will be
interacting with key stakeholders
of Cannes as well as other
members of the film fraternity.A key focus area of the Indian
Delegation this year will be to
promote the Golden Jubilee
Edition of International Film
Festival of India to be held in Goa
later this year. A speciallydesigned IFFI poster for the
Golden Jubilee Edition will also
be released during the Festival.
The Delegation will also
popularise steps taken to ease
shooting films in India throughFilm Facilitation Office that
facilitates Single Window
Clearance for film-makers and
steps by the Government to
combat film piracy. To take
advantage of availability of
technicians and skilled
professionals, India will be
showcased as a post-productionhub to promote collaborations
for films with international
production houses. A
comprehensive Film Guide will
also be distributed at the India
Pavilion to showcase the
importance of the film ecosystemand Government incentives to
shoot in India.
Elaborating further, Shri Amit
Khare, Secretary, I&B Ministry said
that “the initiatives such as co-
production and single window
clearance would facilitate
integration of the Indian Film
makers with production houses
worldwide." He further added that
“it would be possible for
filmmakers of different countries
to come together under bilateral
co-production agreements. These
arrangements would also forgenew markets and wider audiences
by making India a hub for shootingworld class international movies."
The new government must
begin agricultural reformsfastPart of the solution to the
agrarian crisis may lie in radical
agricultural reform. For instance,
where is the focus on water-use
in a country where almost half of
the are under crops depends on
monsoon rains Latest governmentdata that shows the slowing of
rural wages is worrying. As is the
detail that they actually declined
for several months in 2018-19.
The situation is exacerbated by the
ongoing agrarian crisis which, at
least to date, hasn’t been
addressed adequately by either
the spate of farm loan waivers
across India or the increase in the
government’s procurement pricefor key crops. Lower than
anticipated summer rains (which
keepsthe soil extra dry) and fears
that El Nino could affect this year’smonsoon rains just serve to
increase the risks.
The importance of the rural
economy can’t be overstated. It
powers many consumer- and agri-
product companies and also
powers India’s booming scooter/
motorcycle ad consumer
electronics markets. In 2008-09,
in the wake of the global financial
crisis, it was the resilience of the
rural economy (in turn, buoyed bya farm loan waiver) that helpedinsulate India. Already, India’s
largest consumer products
company, Hindustan Unilever Ltd,
has indicated that its numbers for
the three months ended March 31
were hit by a rural slowdown.
It is evident that the old
formulae for reviving the rural
economy and incomes are no
longer working. Nor, it would
seem, is the handout-based
approach to reviving agriculture.Both of these statements can be
made with some level of certainty
especially because some of the
Budgets of the National
Democratic Alliance government,
including its Interim Budget speltout earlier this year, have focused
sharply (and sometimes
exclusively) on the rural economy.
Part of the solution may lie in
radical agricultural reform. For
instance, where is the focus on
water-use in a country where
almost half of the area under crops
depends on monsoon rains? (This
emphasis on water-use should
also consider the choice of crops).And where are the market linkagesso important to a thriving (or at
least self-sustaining) agrarian
economy? India’s production-centric focus on agriculture also
ignores the very real and risingthreat of climate change, which is
already making itself felt throughextreme weather events. And partof the solution may live in
diversifying the rural economy,
wherever possible, into areas
other than agriculture. With the
elections behind it, the
government that takes charge in
late May would do well to ignore
political compulsions (never out of
the picture in a country where the
next round of state elections is
scheduled for late 2019) and
embark on much-needed rural
and agricultural reforms.
Printed & Published by Mayur C. Bhatt on behalf of KalyaniPub. Pvt. Ltd Printed at : Mahadev Offset, H-47, Ravi Estate
Rustam Mill Compound Dudheswar, Ahmedabad-19.
Published From: 37/ A, Rajlaxmi Tanament, Opp. Rami
Vidhyalaya, Laxmipura, Gorva,Vadodara-
”L 5A..
'
. .L' -
.. ..
The Addl. Director General (B) National Cadet Corps (NCC), Maj. Gen. Sanjay Gupta handing over the ice axe and national flag to the
J
NCC Girls Mountaineering Expedition to Mt. Tenchenkhang leader Lt. Col. Madhab Boro, at the flag-off ceremony, in New Delhi.
WTO Ministerial Meeting of DevelopingCountries concludes in New Delhi today
New Delhi: Heads of
delegations of participatingcountries at the New Delhi WTO
Ministerial Meeting pose for a
group photoThe WTO Ministerial Meeting
of Developing Countries
concluded in New Delhi today.The Ministerial Meeting beganlast evening with a dinner hosted
by the Union Minister of
Commerce & Industry and Civil
Aviation, Suresh Prabhu. The
Director General of WTO,Roberto Azevedo, was also
present during the dinner.
In his address at the dinner,Suresh Prabhu, said that the
New Delhi Meeting is takingplace at a time when trade
tensions show no signs of
abating and protectionisttendencies are on the rise which
makes it very essential to
collectively debate and discuss
the way forward in a multilateral
framework.
Commerce Minister added
that the New Delhi Ministerial
Meeting is an initiative by India
to facilitate a free and frank
exchange of views on all issues
of common interest, particularlyof the Developing Countries and
will explore how to collectivelyaddress the challenges emerging
from suggestions on WTO
reform.
In his address at the dinner
last night, DG, WTO, Roberto
Azevedo, said that the reform
process will mitigate the current
crisis at WTO and talk about
destroying the existing system is
not the correct way and may not
have the desired outcome. DG,WTO suggested for working in
the existing system.He further said that the
Dispute Settlement crisis is a
deep crisis and all countries have
to look for a resolution. Business
as usual approach is not an
option anymore and all members
should work for a solution.
Roberto Azevedo said that
plurilaterals should not be seen
as a division between Developedand Developing Countries as
they contain members from both
sides. He further said that the
Special and Differential
Treatment Mechanism must be
innovative in order to address the
impasse. If left unaddressed it
may go either way, he said. The
ideal way is to have a bench
mark because the differentiation
is already happening and is
essential for small DevelopingCountries. DG, WTO further
added that the best way forward
is to have a trade-facilitation-
agreement-type model where
countries may set their own
benchmarks.
In the inaugural session of
the Ministerial Meeting, today
morning, Suresh Prabhu said
that there are 7.3 billion peopleliving in Developing Countries
and they cannot and should not
be deprived of the benefits of
growth and WTO is an institution
which addresses these concerns
of development and growth of
countries through trade and not
aid. The Commerce Minister
added that he is certain that the
efforts of the New Delhi
Ministerial Meeting will definitelylead to a WTO which is better
than what it is today.The Multilateral Trading
System is the collective
responsibility of all countries
who have a stake in it. It isthe
duty of countries to successfullyaddress conflicting interests,motives and ideologies, in order
to preserve and strengthen this
valuable institution, the Minister
added. The principles of non-
discrimination, predictability,transparency, the tradition of
decision-making by consensus
and, most importantly, the
commitment to development,
underlying the multilateral
trading system, are too valuable
to lose, he said.
The approach of the New
Delhi Ministerial Meeting is to
re-energise and strengthenmultilateralism and put in placea more inclusive decision -
making process. Towards this
end, it is essential that the
collective view of as many
Developing Countries as
possible is formally articulated
in submissions on WTO
reforms.
A year ago, on 19-20 March
2018, India had organised an
Informal WTO Ministerial
Gathering, in which more than
50 Members — both developedand developing- had
participated. In the March
2018 Gathering in New Delhi
it was emphasized that there
is a need to preserve and
enhance the functioning and
credibility of the rules-based
Multilateral Trading System as
embodied in the WTO.
Commerce Minister hopedthat the New Delhi Ministerial
Meeting will re-endorse the
centrality of development in
WTO negotiations and providesuggestions for WTO reforms
with development at its core.
Inaugural Session of WTO Ministerial
Meeting begins in New DelhiNew Delhi: Commerce
Secretary, Dr.AnupWadhawan,welcomed senior officials of
participating delegations from
Developing and Least DevelopedCountries (LDCs) who are
meeting in New Delhi over two
days to discuss key issues and
challenges facing the multi-
lateral trading system.
Speaking at the inauguralsession, Commerce Secretarysaid that the existential
challenges to the multilateral
rules based trading system are
manifestina spate of unilateral
measures and counter
measures, deadlock in key areas
of negotiations and the impassein the Appellate Body. The
Iogjam in the Appellate Body is
a serious threat to the disputesettlement mechanism of the
WTO and the implementationfunction of the Organization. The
fundamentals of the system are
being tested through a tide of
protectionism around the
worldvitiating the globaleconomic environment. The
situation does not bode well for
developing countries, includingthe LDCs.
The harm that the
institutional failure due to the
collapse of the Appellate Bodywill cause will be felt more in
Developing Countries includingLDCs who needthe protection of
the rules based system more
than developed countries. There
is an urgent need to engage
constructively to preserve the
system and come up with
constructive solutions to the
problem.The situation in the WTO has
spurred a strong discourse for
reforming the WTO, which
unfortunately is characterised bya complete lack of balance. The
reform agendabeing promoteddoes not address the concerns
of the developing countries. The
discussions in the meeting beingheld in New Delhi give a chance
to reaffirm the resolve to keepdevelopment at the centre of the
reform agenda. The reform
initiatives must promoteinclusiveness and non-
discrimination, build trust and
address the inequalities and
Supreme Court’s interim order on
electoral bonds is disappointingIn a democratic system that
does not have publicly funded
elections (such as ours), it
therefore becomes crucially
important for the public to know
who funds political parties, in
order to critically evaluate
whether that party’s policies are
designed to actually serve the
public good, or whether they are
written to benefit its funders.
Today, the Supreme Court
issued an interim order on the
constitutional challenge to the
government’s electoral bond
scheme. The electoral bond
scheme is a method of political
funding that was introduced in
early 2018. The scheme’s salient
features include donor
anonymity, the elimination of
caps on corporate donations,
and the loosening of other
regulations (such as revealingdonations in corporate profit and
loss statements). After three
days of hearing, the court
ordered that all political partiessubmit details of the donations
to the Election Commission by
May 30, in a sealed cover.
This order is a
disappointment. It is regrettably
ironic that in a petition founded
on the public’s right to know who
funds political parties, the court
has ordered that information be
provided in a sealed cover, safe
and secure from the voting
public. Morethan that, however,if there was any doubt about the
unconstitutionality of electoral
bonds, it should have been
washed away after the last three
days of oral argument before the
court. This is because the
Attorney-General K. K.
Venugopal — charged with
defending the scheme — had no
defence apart from doublingdown and simply saying that “the
public has no right to know who
funds political parties, as long as
the funding is legitimate."As a constitutional argument,
this ranks alongside the then
Attorney-General Niren De’s
notorious claim during the
Emergency that citizens could be
shot with impunity, or the
present Attorney-General’s own,
more recent argument, that the
Indian Constitution does not
guarantee a fundamental rightto privacy. Not only is it blatantly
contrary to many years of the
Supreme Court’s own precedenton how the voter’s right to
information is integral to free and
fair elections, and an element of
Article 19(1)(a), but it is also
profoundly dangerous and anti-
democratic: as the old idiom
goes, “he who pays the pipercalls the tune." In a democratic
system that does not have
publicly-funded elections (suchas ours), it therefore becomes
crucially important for the publicto know who funds political
parties, in order to criticallyevaluate whether that party’s
policies are designed to actuallyserve the public good, or
whether they are written to
benefit its funders. Indeed, in
order to understand the
deleterious effects of big money
on politics, one need look no
further than the United States:
it has been repeatedlydocumented, for example, that
there is an almost complete
overlap between American
politicians who vote against gun
regulation, and funding from the
National Rifle Association (andthis is only one example among
many).
glaring asymmetries in existingagreements. These asymmetriesare against the interest of
developing countries includingLDCs. There is a need to work
together to put issues of
importance for developingcountries and their priorities in
the reform agenda.There has been no active
engagement or movement on
key issues of concerns for
developing countries includingLDCs in the negotiating agenda.Agriculture remains a key priorityfor a large membership of WTO
representing the developingworld. However, there is a strong
push to completely relegateexisting mandates and decisions
and work done for the past many
years, to the background.Discipline on fisheries
subsidies are currently under
negotiation at the WTO with
intense engagement to
understand the issues and work
out a meaningful agreement byDecember 2019. The M011
decision on fisheries subsidies
clearly mandates that there
should be an appropriate and
effective special and differential
treatment for developingcountries. It is important for
developing countries includingLDCs to collectively work for a
fair and equitable agreement on
disciplines in fisheries subsidies,which takes into consideration
the livelihood needs of
subsistence fishermen and
ground realities in our countries,and protects our policy space to
develop capacities for harnessingour marine resources.
India believes that
developing countries need to
work together to protect their
interests in the WTO
negotiations throughpreservation of the core
fundamental principles of the
WTO. The two-day meet givesan opportunity to the
participating countries of
developing a shared WTO reform
proposal on issues of priority and
interest for developing countries.
This will help in building a
common narrative on issues of
importance for DevelopingCountries including LDCs.
FIVE FT| | COURSES RECEIVE AI CTE APPROVAL
UNDER APPLI ED ARTS AND CRAFTS CATEGORYMumbai: In a landmark
achievement for Film and
Television Institute of India
(FTII) Pune, theAll India Council
for Technical Education (AICTE)has granted approval to five
courses of PHI under AICTE's
newly created APPLIED ARTS
AND CRAFTS category. This
approval makes India's premierfilm school,FFl | ,the first and onlyInstitute in this category in the
country to receive such
recognition.A list of Institutions and
approved Courses published byAICTE on Saturday,11th Mayunder its newly-constituted
category pertaining to Institutes
offering courses in appliedarts,crafts and design, includes
FFII and all its five one-year Post
Graduate Certificate courses.
Of the five FTII courses
which have received AICTE
approval, four are in Television
wing (Direction, Electronic
Cinematography, Video Editingand Sound Recording & TV
Engineering) and one in Film
wing (Feature Film ScreenplayWriting).
"This is a historic moment for
FTII to have received AICTE
approval for all five PG Certificate
courses.This makes FFII the first
film school in India to receive this
recognition.In recent years FTII's
television courses have been in
the limelight winning several
National awards and even
international honours. The
AI CTE approval lends more value
to the TV courses making them
as attractive as the film wingspecializations. Screen writers
from FTII are already makingtheir mark in the entertainment
industry. With the AICTE
approval coming into effect from
2019-20, students entering TV
courses and Feature Film
Screenplay Writing course this
year stand to gain.This is as
important a watershed event as
the Master's degree equivalence
granted to Fl'll's six PG Diplomafilm wing courses by Association
of Indian Universities (AIU) in
January 2017. With this, all 11
FTII courses now stand
approved by either AIU or
AICTE.", said Sh Brijendra Pal
Singh,Chairman, FFII GoverningCouncil.
Indian Navy will conduct the First Indian NavyEntrance Test for Oiiicers in September 2019
New Delhi: The Indian Navyis introducing computer-basedexamination for the selection of
Direct Entry Officers after
graduation. The first Indian NavyEntrance Test (Officers), ie.
INEI' (Officers), is scheduled in
September 2019 in various
centers across the country. INEI'
(Officers) will be used for
screening for Permanent
Commission and Short Service
Commission Officer candidates
for all graduate entries other
than those that are screened byUPSC or University EntryScheme. Currently, officer
candidates are shortlisted for
interviews by Services Selection
Board (SSB) on the basis of
marks scored in graduation (orpost-graduation for certain
entries). Henceforth, shortlistingfor SB will be taken on the basis
of marks scored in INET
(Officers).Under the new process, only
one advertisement will be
published every six months and
applicants will need to exercise
their option for entries that theywish to be considered for, on the
basis of their educational
qualification. Details of entries,
age and educational qualifications
are available
www.joinindiannavy.gov.in.Candidates are advised to registeronce on the websiteto fill in their
personal, communication and
educational particulars, as well as
upload their supportingdocuments. Doing this before the
application submission window
opens, is advisable in order to
savetime. Eligible candidates will
receive automated email alerts
when the application submission
window opens.
INEI' (Officers) will have four
sections, viz English, Reasoningand Numerical Ability, General
Science and Mathematical
Aptitude, and General
Knowledge. Candidates will need
to pass in each section to be
considered for SSB call up.
Candidates will be called up for
SB interview on the basis of
performance in INEI' (Officers)and their entry preference. To be
considered for final Merit List,candidates would need to qualifyin SSB and subsequent Medical
Examination. Merit List will be
drawn up on the basis of marks
scored in INET (Officers) and
SB marks. Selected candidates
will undergo Basic Training at the
Indian Naval Academy.
DRDO Successfully Conducts
FlrgNew Delhi: Defence
Research and DevelopmentOrganisation (DRDO) conducted
successful flight test of ABHYAS- High-speed Expendable Aerial
Target (HEAT) from Interim Test
Range, Chandipur in Odisha
today. The flight test wastracked
by various RADARS & Electro
Optic S/stems and proved its
performance in fully autonomous
way point navigation mode. The
configuration of ABHYAS is
designed on an in-Iine small gas
turbine engine and uses
indigenously developed MEMS
based navigation system for its
navigation and guidance. The
performance of the system was
as per simulations carried out
and demonstrated the capabilityof ABHYAS to meet the mission
ht Test of ABHYASrequirement for a cost effective
HEAT.
ACE MEN ENGG WORKS LTD
102, Milestone Commercial Complex,
Kashi Vishwanath Road, Nagnath Gate,
Jamnagar, Gujarat . 361001
Email: info@acumenengg.co.in
CIN: L27109GJ1980PLC100420
NOTICE
Notice is hereby given that a meeting of the
Board of Directors of the company will be hetd
at the registered office of the Company on
Saturday. 25th May, 2019 at 3.00 PM, to
approve the audited financial results for the
quarter and year ended on 81 st March, 2019.
The said notice is also available on Company's
website at www.acumenengg.co.in and on the
website of stock exchange wwwbseindiacom.
By Order of the Board
Sd/—
Rajesh Kumar Sharma
DIN: 02645337
(Managing Director)
Place : JamnagarDated : 17.05.2019
SCHEDULE ll
FORM B
PUBLIC ANNOUNCEMENT
(Regulation 12 of the Insolvency and Bankruptcy(Liquidation Process) Regulations, 2016)
For The Attention of The Stakeholders of
Mls Project Master Electricals Pvt. Ltd.
1. Name OfCorporate Debtor M/s Project Master Electricais Private Limited
2_ Date of Incorporation of
Corporate Debtor
19th November, 2009
3_ Authority Under Which
Corporate Debtor is
Incorporated/registered
Registrar of Companies (Mumbai)
/|imited Liability identity
4. Corporate Identity Number U74999MH2009PTC197147
(ifAny) of Corporate Debtor
5. Address of The Registered 105, Heera Panna Industrial Estate, Off.
Office And Principal Office AareyRoad,Goregav(East)Mumbai—400063
6. Date ofClosure of insolvencyResolution Process
9th March, 2019 (18th day from the admission
ofapplication)
7. Liquidation Commencement
Date Of Corporate Debtor
17th May, 2019 (Certified Order received date
in MA984/2019 in CP(IB)527(MB)/2018)
8. Name,
Address,
EmaiiAddress
Telephone NumberAnd
The Registration Number Of
The Liquidator
Jitendrakumar Rambaran Yadav
11, Singh House, 2nd Floor, 23 Ambaial Doshi
Marg, Near Bombay Stock Exchange, Fort,Mumbai400 001
jitendra.yadav0712@gmail.com
09699024004
IBBl/lPA—OOS/vaN00022/2017—18/10169
9. Last Date For Submission Of
Claims
16th June, 2019
Code.
electronic means.
Date : 20th May, 2019
Place : Mumbai
Notice is hereby given that the Hon'ble National Company Law Tribunal (MumbaiBench)has ordered the commencement of liquidation of the MIS Project Master
Electricals Private Limited on 93h May, 2019 (Certified Order received date being17th May, 2019) in MA 984/2019 in CP(IB)527(MB)/2018) under section 33 of the
The Stakehoiders of M/s Project Master Electricals Private Limited are herebycalied upon to submit a proof of their claims, on or before 16th June, 2019, to the
liquidator at the address mentioned against item 8.
The financial creditors shall submit their proof of ciaims by electronic means only.All other stakeholders may submit the proof of claims in person, by post or by
Submission of false or misleading proofs of claim shall attract penaities.
IBBIIIPA-OO3IIP¢N00022l201 7-2018/101 69
3d]-
Jitendrakumar Rambaran Yadav
Liquidator
top related