Number of ways in which all the letters of the word $“\text{ALASKA}”$ can be arranged in a circle distinguishing between the clockwise and anticlockwise arrangement is:

All permutation of ALASKA in line =$\frac{6!}{3!}=120$ .  Every six diff. permutation of line will give one required permutation in circle.

Þ Hence, no. of ways = 120/6 = 20.