Visual Literacy in Business Essay Example | Topics and Well Written Essays - 250 words - 9

Content analysis Dissertation Example | Topics and Well Written Essays - 3000 words

Content examination - Dissertation Example The deliberate component implies the best possible techniques ought to be followed in choosing an information test that gives an equivalent chance to every thing of the more extensive substance to be remembered for the examination. At the same time, every thing viable ought to be dealt with the equivalent. In the mean time, the target depiction implies that future analysts ought to have the option to use the results of the exploration effectively in their investigation. At long last, the quantitative prerequisite methods the analyst should take extraordinary consideration in his/her answering to encourage further use of his/her examination, translation and discoveries (Wimmer and Dominick, 1983). Content examination is related with the center substance that, as clarified by Patterson (1984), alludes to what is composed or stated, however not to what is expressed between the lines. Therefore, the reasonable structure for the substance investigation should join the accompanying compone nts: 1. Information as given to the scientist 2. Information setting 3. The information on the scientist develops his/her observation , 4. The target of the substance investigation 5. Understanding of the information as the prime scholarly errand 6. Legitimacy considered as the critical assessment factor (Krippendorff, 1980). Holding this viable, the structure of this examination will serve diagnostic, methodological and point of view purposes. So as to get the point of view to help conceptualisation, it imperative to introduce the system of the useful substance examination for the two chose driving Saudi papers, Alriyadh and Alyoum, during the occasions that happened in Bahrain between February 14 and March 16, 2011. The system of this investigation is logical in that it helps the basic assessment of the discoveries of the substance examination as gained through the researcher’s understanding. Moreover, the structure of this examination is additionally methodological, as it controls the turn of events and the efficient improvement of the substance investigation technique utilized in this examination and talked about later. Thought of the definitions, the prerequisites of the substance investigation and the system introduced above gave a powerful strategy for assessing the substance of Alriyadh and Alyoum, and gave dependability and legitimacy to this examination. The proof, as per the structure, for the use of the understanding of the substance investigation is given the assistance of information testing, classifications of the exploration and their estimation. This is talked about later in this part. For deciphering the derivations and undertakings of the Krippendorff model precisely, it is imperative to consider the setting of the information accessible. Along these lines, the goal here is the thing that the analyst needs to research (Krippendorff, 1980). For example, in this examination, a questionable target may be the political treatment of the is sue in Bahrain by the Saudi Arabian government, or all the more explicitly, the connection between the Saudi Arabian government and the Bahrain and Saudi pressâ€particularly Alriyadh and Alyoumâ€at the hour of the Bahrain fights. 1.2. Information Sampling The information test for the substance investigation of the printed press in Saudi Arabia has been separated from the two driving every day papers, Alriyadh and Alyoum. These have been chosen due to their huge course and geological dispersal. Alriyadh is appropriated in the capital city of Riyadh, which is additionally the political center of the

Essay Topics For Science Fiction Essays

Essay Topics For Science Fiction EssaysWhen it comes to writing science fiction essays, there are many different science fiction essay topics. Some of the topics include military science fiction, naval science fiction, the entertainment industry, and many more. Knowing the difference between each of these is important for you to know.Military Science Fiction - Military science fiction stories are great because they have a larger scope. This means that the writer can go further into detail. Military science fiction is popular in the world of fiction because they are realistic about things that can happen in war, and also because they tell a story.Naval Science Fiction - Naval science fiction is popular because it involves more of the worlds actual naval vessels than other science fiction writing. There are great story lines, action, and all sorts of things that make naval science fiction popular. It also gives you a lot of control over the plot of the novel. The Navy is also more like ly to allow you to use their ships, so you can be a lot more creative with this topic.Entertainment Industry - Science fiction and entertainment are a perfect match when you are writing an essay about science fiction. The stories usually start with a new scientific invention and then it evolves into other things. This makes it easy to write about because you have very specific ideas to work with. Writing about how things are evolving into the future is a great thing to do with a science fiction essay.Other science fiction essay topics can be a lot of fun to write about. From alien invasions, to time travel to a new disease, there are many different things that can be used for an essay topic. What is important is to think about what your topic is going to be and then choose an essay topic that you feel is the most exciting to you.However, there are some problems with science fiction essay topics. Most of the time, you don't want to use such things as aliens or time travel. If your re ader is expecting something outlandish, then you will just be disappointing them. So choose your topics carefully and make sure that you stick to your story.Another problem with science fiction essay topics is that they tend to be very high tech in nature. That is fine if you want a detailed science fiction essay but if you want your readers to have a sense of wonder, then this might not be the best idea. You should be able to show how your main ideas are made into something that could exist in the real world. This allows your reader to feel a sense of wonder about the world.There are still plenty of science fiction essay topics that are great for you to use. Make sure that you take the time to choose a topic that you feel comfortable with. This will allow you to use your imagination and write well without having to worry about any type of expectations or no expectations. Then you can go wild!

The Ratio Is An Arithmetical Expression Finance Essay - Free Essay Example

Sample details Pages: 12 Words: 3508 Downloads: 9 Date added: 2017/06/26 Category Finance Essay Type Compare and contrast essay Did you like this example? The ratio is an arithmetical expression i.e. relationship of one number to another. It may be defined as an indicated quotient of the mathematical expression. Don’t waste time! Our writers will create an original "The Ratio Is An Arithmetical Expression Finance Essay" essay for you Create order It is expressed as a proportion or a fraction or in percentage or in terms of number of times. A financial ratio is the relationship between two accounting figures expressed mathematically. The financial statements, incorporating the profit and loss account statement, the balance sheet, and the cash flow statement and all of the associated notes, contain a vast amount of information. The role of ratios is to distil this information into a more usable form for the purpose of analysis. Ratios provide clues to the financial position of a concern. These are the indicators of financial strength, soundness, position or weakness of an enterprise. One can draw conclusions about the financial position of a concern with the help of accounting ratios. Liquidity Ratios The term liquidity refers to the ability of the company to meet its current liabilities. Liquidity ratios assess capacity of the firm to repay its short term liabilities. Thus, liquidity ratios measure the firms ability to fulfil short term commitments out of its liquid assets. The important liquidity ratios are (i) Current ratio (ii) Quick ratio Current ratio Current ratio is a ratio between current assets and current liabilities of a firm for a particular period. This ratio establishes a relationship between current assets and current liabilities. The objective of computing this ratio is to measure the ability of the firm to meet its short term liability. It compares the current assets and current liabilities of the firm. This ratio is calculated as under: Current ratio = Current Assets Current liabilities Current Assets are those assets which can be converted into cash within a short period i.e. not exceeding one year. It includes the following: Cash in hand, Cash at Bank, Bill receivables, Short term investment, Sundry debtors, Stock, Prepaid expenses Current liabilities are those liabilities which are expected to be paid within a year. It includes the following: Bill payables, Sundry creditors, Bank overdraft, Provision for tax, outstanding expenses. Significance It indicates the amount of current assets available for repayment of current liabilities. Higher the ratio, the greater is the short term solvency of a firm and vice a versa. However, a very high ratio or very low ratio is a matter of concern. If the ratio is very high it means the current assets are lying idle. Very low ratio means the short term solvency of the firm is not good. Thus, the ideal current ratio of a company is 2: 1 i.e. to repay current liabilities; there should be twice current assets. Quick ratio Quick ratio is also known as Acid test or Liquid ratio. It is another ratio to test the liability of the concern. This ratio establishes a relationship between quick assets and current liabilities. This ratio measures the ability of the firm to pay its current liabilities. The main purpose of this ratio is to measure the ability of the firm to pay its current liabilities. For the purpose of calculating this ratio, stock and prepaid expenses are not taken into account as these may not be converted into cash in a very short period. This ratio is calculated as under: Liquid ratio = Liquid or quick assets Current liabilities Where, liquid assets = current assets (stock + prepaid expenses) Significance Quick ratio is a measure of the instant debt paying capacity of the business enterprise. It is a measure of the extent to which liquid resources are immediately available to meet current obligations. A quick ratio of 1: 1 is considered good/favourable for a company. ACTIVITY RATIO Activity ratios measure the efficiency or effectiveness with which a firm manages its resources. These ratios are also called turnover ratios because they indicate the speed at which assets are converted or turned over in sales. These ratios are expressed as times and should always be more than one. Some of the important activity ratios are : (i) Stock turnover ratio (ii) Debtors turnover ratio (iii) Creditors turnover ratio (iv)Working capital turnover ratio Stock turnover ratio Stock turnover ratio is a ratio between cost of goods sold and the average stock or inventory. Every firm has to maintain a certain level of inventory of finished goods. But the level of inventory should neither be too high nor too low. It evaluates the efficiency with which a firm is able to manage its inventory. This ratio establishes relationship between cost of goods sold and average stock. Stock Turnover Ratio =Cost of goods sold = Sales Gross Profit Average stock = Opening stock + Closing stock 2 (i) If cost of goods sold is not given, the ratio is calculated from the sales. (ii) If only closing stock is given, then that may be treated as average stock. Inventory/stock conversion period It may also be of interest to see average time taken for clearing the stocks. This can be possible by calculating inventory conversion period. This period is calculated by dividing the number of days by inventory turnover. Inventory conversion period = Days in a year I nventory turnover ratio (times) Significance The ratio signifies the number of times on an average the inventory or stock is disposed of during the period. The high ratio indicates efficiency and the low ratio indicates inefficiency of stock management. Debtors Turnover ratio This ratio establishes a relationship between net credit sales and average account receivables i.e. average trade debtors and bill receivables. The objective of computing this ratio is to determine the efficiency with which the trade debtors are managed. This ratio is also known as Ratio of Net Sales to average receivables. It is calculated as under Debtors Turnover Ratio = Net credit annual sales Average debtors In case, figure of net credit sale is not available then it is calculated as if sales are credit sales: Average debtors = Opening Debtors + Closing Debtors 2 Note: If opening debtors are not available then closing debtors and bills receivable are taken as average debtors. Debt collection period This period refers to an average period for which the credit sales remain unpaid and measures the quality of debtors. Quality of debtors means payment made by debtors within the permissible credit period. It indicates the rapidity at which the money is collected from debtors. This period may be calculated as under : Debt collection period = Average Trade Debtors Average Net credit sales period Significance Debtors turnover ratio is an indication of the speed with which a company collects its debts. The higher the ratio, the better it is because it indicates that debts are being collected quickly. In general, a high ratio indicates the shorter collection period which implies prompt payment by debtor and a low ratio indicates a longer collection period which implies delayed payment for debtors. Creditors Turnover Ratio It is a ratio between net credit purchases and average account payables (i.e creditors and Bill payables). In the course of business operations, a firm has to make credit purchases. Thus a supplier of goods will be interested in finding out how much time the firm is likely to take in repaying the trade creditors. This ratio helps in finding out the exact time a firm is likely to take in repaying to its trade creditors. This ratio establishes a relationship between credit purchases and average trade creditors and bill payables and is calculated as under Creditors turnover ratio = Net credit purchases Average trade creditors Average creditors = Creditors in the beginning + Creditors at the end 2 Significance Creditors turnover ratio helps in judging the efficiency in getting the benefit of credit purchases offered by suppliers of goods. A high ratio indicates the shorter payment period and a low ratio indicates a longer payment period. Working Capital Turnover Ratio Working capital of a concern is directly related to sales. The current assets like debtors, bill receivables, cash, stock etc., change with the increase or decrease in sales. Working capital = Current Assets Current Liabilities Working capital turnover ratio indicates the speed at which the working capital is utilised for business operations. It is the velocity of working capital ratio that indicates the number of times the working capital is turned over in the course of a year. This ratio measures the efficiency at which the working capital is being used by a firm. A higher ratio indicates efficient utilisation of working capital and a low ratio indicates the working capital is not properly utilised. This ratio can be calculated as Working Capital Turnover Ratio = Cost of sales working capital SOLVENCY RATIOS The term solvency refers to the ability of a concern to meet its long term obligations. The long-term liability of a firm is towards debenture holders, Financial institutions providing medium and long term loans and other creditors selling goods on credit. These ratios indicate firms ability to meet the fixed interest and its costs and repayment schedules associated with its long term borrowings. The following ratios serve the purpose of determining the solvency of the business firm. Debt equity ratio Proprietary ratio Debt-equity ratio It is also otherwise known as external to internal equity ratio. It is calculated to know the relative claims of outsiders and the owners against the firms assets. This ratio establishes the relationship between the outsiders funds and the shareholders fund. Thus, Debt-equity ratio = Outsiders funds Share holders funds The two basic components of the ratio are outsiders funds and shareholders funds. The outsiders funds include all debts/liabilities to outsiders i.e. debentures, long term loans from financial institutions, etc. Shareholders funds mean preference share capital, equity share capital, reserves and surplus and fictitious assets like preliminary expenses. This ratio indicates the proportion between shareholders funds and the long-term borrowed funds. In India, this ratio may be taken as acceptable if it is 2: 1. If the debt-equity ratio is more than that, it shows a rather risky financial position from the long term point of view. Significance The purpose of debt equity ratio is to derive an idea of the amount of capital supplied to the concern by the proprietors. This ratio is very useful to assess the soundness of long term financial position of the firm. It also indicates the extent to which the firm depends upon outsiders for its existence. A low debt equity ratio implies the use of more equity than debt. Proprietary ratio It is also known as equity ratio. This ratio establishes the relationship between shareholders funds to total assets of the firm. The shareholders fund is the sum of equity share capital, preference share capital, reserves and surpluses. Out of this amount, accumulated losses should be deducted. On the other hand, the total assets mean total resources of the concern. The ratio can be calculated as under: Proprietary ratio = Shareholders funds Total assets Significance Proprietary ratio throws light on the general financial position of the enterprise. This ratio is of particular importance to the creditors who can ascertain the proportion of shareholders funds in the total assets employed in the firm. A high ratio shows that there is safety for creditors of all types. Higher the ratio, the better it is for concerned. A ratio below 50% may be alarming for the creditors since they may have to lose heavily in the event of companys liquidation on account of heavy losses. PROFITABILITY RATIOS The main aim of an enterprise is to earn profit which is necessary for the survival and growth of the business enterprise. It is earned with the help of amount invested in business. It is necessary to know how much profit has been earned with the help of the amount invested in the business. This is possible through profitability ratio. These ratios examine the current operating performance and efficiency of the business concern. These ratios are helpful for the management to take remedial measures if there is a declining trend. The important profitability ratios are: (i) Gross profit ratio (ii) Net profit ratio (iii) Operating profit ratio (iv) Return on investment ratio Gross profit ratio It expresses the relationship of gross profit to net sales. It is expressed in percentage. It is computed as Gross profit ratio = Gross profitÃÆ'Æ’-100 Net sales where Net sales = Total sales (sales returns + excise duty) Gross profit = Net sales Cost of goods sold. Significance Gross profit ratio shows the margin of profit. A high gross profit ratio is a great satisfaction to the management. It represents the low cost of goods sold. Higher the rate of gross profit, lower the cost of goods sold. Net profit ratio A ratio of net profit to sales is called Net profit ratio. It indicates sales margin on sales. This is expressed as a percentage. The main objective of calculating this ratio is to determine the overall profitability. The ratio is calculated as: Net profit ratio = Net profit ÃÆ'Æ’-100 Net sales Significance Net profit ratio determines overall efficiency of the business. It indicates the extent to which management has been effective in reducing the operational expenses. Higher the net profit ratio, better it is for the business. Operating profit ratio Operating profit is an indicator of operational efficiencies. It reveals only overall efficiency. It establishes relationship between operating profit and net sales. This ratio is expressed as a percentage. It is calculated as: Operating profit = Operating profit ÃÆ'Æ’-100 Net sales Operating Profit = Gross Profit (Administration expenses + selling expenses) Significance It helps in examining the overall efficiency of the business. It measures profitability and soundness of the business. Higher the ratio, the better is the profitability of the business. This ratio is also helpful in controlling cash. Return on investment ratio (ROI) ROI is the basic profitability ratio. This ratio establishes relationship between net profit (before interest, tax and dividend) and capital employed. It is expressed as a percentage on investment. The term investment here refers to long-term funds invested in business. This investment is called capital employed. where Capital employed = Equity share capital + preference share capital + Reserve and surplus + long term liabilities fictitious assets Non trading investment OR Capital employed = (Fixed asset depreciation) + (Current Asset- Current liabilities) OR Capital employed = (Fixed Assets Depreciation) + (Working capital) This ratio is also known as Return on capital employed ratio. It is calculated as under ROI = Net profit before interest, tax and dividend ÃÆ'Æ’-100 Capital employed Significance ROI ratio judges the overall performance of the concern. It measures how efficiently the sources of the business are being used. In other words, it tells what is the earning capacity of the net assets of the business. Higher the ratio the more efficient is the management and utilisation of capital employed. LEVERAGE RATIO Leverage ratio is otherwise known as capital structure ratio. The term capital structure refers to the relationship between various long term forms of financing such as debentures (long term), preference share capital and equity share capital including reserves and surpluses. Financing the firms assets is a very crucial problem in every business and as a rule there should be a proper mix of debt and equity capital in financing the firms assets. Leverage or capital structure ratios are calculated to test the long term financial position of a firm. Generally capital gearing ratio is mainly calculated to analyse the leverage or capital structure of the firm Capital gearing ratio The capital gearing ratio is described as the relationship between equity share capital including reserves and surpluses to preference share capital and other fixed interest bearing loans. If preference share capital and other fixed interest bearing loans exceed the equity share capital including reserves, the firm is said to be highly geared. The firm is said to be low geared if preference share capital and other fixed interest bearing loans are less than equity capital and reserves. Capital gearing ratio = Equity share capital reserves and surpluses Preference share capital + long term debt bearing fixed interest Significance Capital gearing ratio is very important ratio. Gearing should be kept in such a way that the company is able to maintain a steady rate of dividend. High gearing ratio is not good for a new company or a company of which future earnings are uncertain. LIMITATION OF ACCOUNTING RATIOS Accounting ratios are very significant in analysing the financial statements. Through accounting ratios, it will be easy to know the true financial position and financial soundness of a business concern. However, despite the advantages of ratio analysis, it suffers from a number of disadvantages. The following are the main limitations of accounting ratios. Ignorance of qualitative aspect The ratio analysis is based on quantitative aspect. It totally ignores qualitative aspect which is sometimes more important than quantitative aspect. Ignorance of price level changes Price level changes make the comparison of figures difficult over a period of time. Before any comparison is made, proper adjustments for price level changes must be made. No single concept In order to calculate any ratio, different firms may take different concepts for different purposes. Some firms take profit before charging interest and tax or profit before tax but after interest tax. This may lead to different results. Misleading results if based on incorrect accounting data Ratios are based on accounting data. They can be useful only when they are based on reliable data. If the data are not reliable, the ratio will be unreliable. No single standard ratio for comparison There is no single standard ratio which is universally accepted and against which a comparison can be made. Standards may differ from Industry to industry. Difficulties in forecasting Ratios are worked out on the basis of past results. As such they do not reflect the present and future position. It may not be desirable to use them for forecasting future events. BALANCE SHEET OF TAJ GROUP OF HOTELS INDIA (RS IN MILLIONS) LIABLITIES MARCH-2011 MARCH-2010 SHARE CAPITAL 62034.50 62033 RESERVES SURPLUS 235011.50 210974.30 NETWORTH SECURED LOANS UNSECURED LOANS 297046 39130.50 230331.30 273007 35205.80 145011.10 TOTAL LIABLITIES 566507.80 453224.20 ASSETS MARCH 2009 MARCH 2008 GROSS BLOCK 200570.10 164795.90 (-)ACC. DEPRECIATION NET BLOCK (A) 90624.70 109945.40 82324.80 82561.10 CAPITAL WORK IN PROGRES (B) 34876.80 43674.50 INVESTMENTS 423717.80 41031.90 INVENTORIES 34804.70 26049.80 SUNDRY DEBTORS 6359.80 5434.80 CASH AND BANK 15906 4650.40 LOANS AND ADVANCES 58846 345828.40 (1) 115916.60 381963.40 CURRENT LIABLITIES 89657.60 684222.60 PROVISIONS 29341.90 29135.20 (2) 118999.50 97557.80 NET CURR ASSETS (1-2) -3082.90 284405.60 MISC. EXPENSES 1050.70 1551.10 ANNUAL PROFIT AND LOSS STATEMENT TAJ GROUP OF HOTELS INDIA( RS IN MILLIONS) MARCH- 2009 MARCH-2008 SALES 243483.20 196544.10 OTHER INCOME 3053.60 3472.80 TOTAL INCOME 246536.80 200016.90 RAW MATERIAL COST 82794.40 60248 EXCISE 24952.10 25370.20 OTHER EXPENCES 43972.30 28480.50 OPERATING PROFIT 91764.40 82445.40 INTREST NAME 14895 9290.30 GROSS PROFIT 76869.40 73155.10 DEPRECIATION 9734 8346.10 PROFIT BEF TAX 70189 68281.80 NET PROFIT 49040.30 44479 OTHER NON RECURRING INCOME 2977.10 2391 REPORTED PROFIT 52017.40 46870.30 EQUITY DIVEDEND 11689.50 11689.30 ANALYSIS FOR FINANCIAL RATIOS FOR 2011 RATIO PARTICULARS VALUE CRITIQUE Net Working Capital = Current assets-Current liabilities Current Assets = 115,916.60 Current Liabilities =118,999.50 3082.9 Liquidity available is less 2 Current Ratio =Current Assets Current Liabilities Current Assets = 115,916.60 Current Liabilities = 118,999.50 0.97 It is not safe. Acid test or Quick ratio =Quick Assets Current Liabilities Quick Assets = 81111.9 Current Liabilities =118,999.50 0.68 It is not safe. Debt-Equity Ratio = Long term debt Shareholders Equity Total debt = 269461.8 Shareholder Equity = 297,046.00 0.91 It is good. Interest Coverage = Operating Profit Interest Operating Profit = 91,764.40 Interest = 14,895.00 6.16 It is not safe. Operating Profit margin = Operating Profit ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  - 100 Sales Operating Profit = 91,764.40 Sales = 243,483.20 37 % It is good. Gross Profit margin = Gross Profit ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  - 100 Sales Gross Profit = 76,869.40 Sales = 243,483.20 31.57 % It is good. Net Profit margin = Net profit ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  - 100 Sales Net Profit = 52,017.40 Sales =243,483.20 21.36% It is not good. Return on Assets = Operating Profit ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  - 100 Average Assets Operating Profit = 91,764.40 Average Assets = 616843.75 14.87% It is not good. Return on Investments =Profit Before Tax ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  - 100 Net worth Profit Before Tax = 70189 Net Worth = 297046 23.62% It is not satisfactory Return on Net Worth =Net Profit ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  - 100 Average Net worth Net profit = 49040.30 Average Net Worth = 285026.65 17.20% It is not good. Return on Capital Employed = Operating Profit ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  - 100 Average Capital Employed Operating Profit = 91,764.40 Avg. Capi tal Employed = 725122.4 12.65% It is not good. Operating Ratio = Cost of Goods sold + other Expenses Sales Other Expenses = 43,972.30 0.52 0.52 It is not satisfactory Fixed Assets turnover = sales Fixed assets Fixed Assets = 568540 Sales = 243,483.20 0.42 It is satisfactory ANALYSIS FOR FINANCIAL RATIOS FOR 2010 RATIO PARTICULAR VALUE CRITIQUE Net Working Capital = Current assets-Current liabilities Current Assets = 381963.40 Current Liabilities = 97557.80 284405.6 Liquidity position is good. Current Ratio = Current Assets Current Liabilities Current Assets = 381963.40 Current Liabilities = 97557.80 3.92 It is safe Acid test or Quick ratio = Quick Assets Current Liabilities Quick Assets = 355913.6 Current Liabilities = 97557.80 3.64 It is satisfactory Debt-Equity Ratio = Long term debt Shareholders Equity Total debt = 180216.9 Shareholder Equity = 273007.30 0.66 It is not safe Interest Coverage = Operating profit Interest Operating Profit = 82445.40 Interest = 9290.30 8.87 It is not satisfactory Operating Profit margin = Operating profit ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  - 100 Sales Operating Profit = 82445.40 Sales = 196544.10 41% It is satisfactory Gross Profit margin = Gross profit ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  - 100 Sales Net Profit = 46870.30 Sales =196544.10 23.8% It is not satisfactory Return on Assets = Operating profit ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  - 100 Average Assets Operating Profit = 82445.40 Average Assets = 433708.7 19 % It is not safe. Return on Investments = profit before Tax ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  - 100 Net worth Profit Before Tax = 68281.80 Net Worth = 273007.30 25.01% It is not good Return on Net Worth = Net profit ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  - 100 Average Net worth Net profit = 44479 Average Net Worth = 206984.4 21.48% It is not satisfactory Return on Capital Employed = Operating profit ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  - 100 Average Capital Employed Operating Profit = 82445.40 Avg. Capital Employed = 523886.1 15.73% It is not safe Cost of Goods Sold Ratio =Cost of Goods Sold Sales Cost of goods sold = 60248 Sales = 196544.10 0.30 It is not satisfactory Operating Ratio = Cost of Goods sold + other Expenses Sales Other Expenses = 28480.50 0.45 It is not satisfactory Fixed Assets turnover = sales Fixed assets Fixed Assets = 167267.5 Sales = 196544.10 1.17 It is not safe

Compare and Contrast Old and New Imperialism Essay

Compare and Contrast old and new imperialism New Imperialism of the late 19th and early 20th centuries compared to Old Imperialism of the 16th and 17th centuries. Imperialism is the spread of control over territories across the globe. The Industrial Revolution and interests in nationalism created a new period of imperialism around 1750. Old imperialism lasted from 1450- 1750, but imperialism alone remained until 1914.Old imperialism and new imperialism shared the same basic concept of controlling and utilizing foreign countries. Old imperialism focused mainly on systems of trade while new imperialism took bolder steps to overtaking nations. Old Imperialism was the period from 1450-1750 -Powers were motivated by â€Å"gold, glory, and God†Ã¢â‚¬ ¦show more content†¦This led to a focus on a trading system because Europeans didn’t want to take on territorial responsibilities. During the Old imperialism era, Europeans set up trading posts, ports, and docks. These trading centers benefited the places the mother country was supplying too. They had objectives to protect their trading centers in native places and none to obtain territories in them. Europe’s trade within and between native lands led to cultural diversity which may have caused a small breach in unity. However, the old Imperialism era ended due to high costs in taking over territories and too much time to supply the mother country. There was no time to build up a superior, organized, skilled army for anyone. Also, due to the Industrial Revolution there was now a faster more efficient way to create and manufacture products. Throughout Western Europe, political authority was completely controlled by central governments, while leaders, such as Isabela I, were busy with the concept of how to increase the power of the state. National wealth was widely viewed as the groundwork of national power, governmental controls soon dominated nearly all of the states domestic economy. The start of Old Imperialism was based on the military and naval power and the underlining motive was essentially capitalistic. It began with sea explorations of the Spanish and Portuguese in the second half of the 15th century. Prince Henry theShow MoreRelatedCompare And Contrast The Old And New Imperialism1600 Words   |  7 PagesImperialism is the movement of colonizing people by gaining political and economic, cultural control of other regions. There are two types of imperialism happened in different time periods which are the old and new imperialism. The old imperialism occurred between the sixteenth and the eighteenth century. It was the time when the European powers started to expand their empires through conquest and trade with other countries. 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The fundamental message that the author is trying to convey through this anecdote is ultimately â€Å"tolerance.† The author published this collection of essays in 2004, when he was approximately at the developed age of 47 years old. The essay can be seen as a nostalgic reflection back to his past, to one of the many worthwhile, valuable, and subtle lessons taught to him by his mother. The author perhaps wrote this specific essay to act as a catalyst for the audience to realizeRead More Colonialism and Imperialism - A Post-colonial Study of Heart of Darkness3270 Words   |  14 Pagesdarkness was here yesterday . . . savages, precious little to eat fit for a civilized man, nothing but Thames water to drink (9-10).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   For Marlow, what is common between the Roman invasion and the British imperialism is a kind of mission without which the British imperialism would have been â€Å"just robbery with violence† (10).  Ã‚   Namely, Marlow focuses on an idea--an ideal slogan--which is employed to impose higher civilization on uncivilized world: What redeems it is the idea only .Read MoreMistreatment Of Women s Waiting For The Barbarians2008 Words   |  9 Pagesthe first person narration of an unnamed magistrate who becomes conflicted upon his duties after meeting Colonel Joll. As the antagonist of the novel, Colonel Joll coincides with the depraved actions of the Empire, one of the most prominent being imperialism. Later in the novel, the Magistrate also encounters an unnamed barbarian girl, who he brings into his home and claims responsibility for. With the intention of learning about her past and about the pain inflicted by his Empire, he aims to to extractRead MoreCo mparison Of Old World Imperialism And Globalization2577 Words   |  11 Pagescomparison of old-world Imperialism and Globalization reveal about the two systems? â€Å"In Globalization 1.0, which began around 1492, the world went from size large to size medium. In Globalization 2.0, 1800-2000, the era that introduced us to multinational companies, it went from size medium to size small. And then around 2000 came Globalization 3.0, in which the world went from being small to tiny.† This quote by Friedman reflects the widely held view- that contemporary globalization is not a new phenomenonRead MoreCompare and Contrast Japanese and Western Imperialism in Asia and the Pacific3853 Words   |  16 PagesCompare and Contrast Japanese and Western Imperialism in Asia and the Pacific 23 October 2013 at 18:10 The Japanese pursuit for an empire in South East Asia helped changed the balance of world power away from Europe, by taking their most lucrative colonies. Soon after the Japanese defeat in World War II, most of the colonies won their independence from their European masters. This essay will be arguing that despite the vast geographical distance and cultural, racial differences, as well as theRead MoreThe Long Term Effects Of European Imperialism After The Berlin Conference2014 Words   |  9 Pages The Long-Term Effects of European Imperialism after the Berlin Conference In 1885 at Berlin, the major european powers meet together, each seeking to increase their influence on the world by taking control of the African continent. Europe had a grip on Africa until a series of African independence movements in the 1960s. Between that time the native people of each African colony were treated differently and used for different purposes. Compare and Contrast how each European country used and treated

Thinking in Global and Local Sustainability Challenges

Question: Discuss about the Role of Systems Thinking in Global and Local Sustainability Challenges. Answer: Introduction: System reflects a group of correlated element working towards a common goals and objectives. System thinking focuses on specific individual elements and interrelationship among those elements to offer proper solution to any problem (Frantzeskaki, Loorbach and Meadowcroft 2012). In this essay, the prime focus will be provided on the usability of system thinking at the time of handling challenges associated with the increasing women participation in the senior executive position in Australia. Over the past few years, the number of women working in the role of senior executive has increased in a significant manner. For that reason, women participation in senior executive position is regarded as current phenomenon that transformed the way businesses conducted completely. Business council of Australia has expressed their objective of filling 50% of the senior executive position with female employee in both public and private sector within 2023 (Fiksel 2012). Increasing women participation in the senior executive position has revolutionized the leadership style of the organizations and also created new business opportunities for the organization. However, it also increases the complexity in maintaining healthy work environment. The essay will try to discuss critically whether use of system thinking can provide effective solution to the identified wicked problem. The essay will also try to illustrate the differences between traditional thinking approach and system thinking approach in a comprehensive way. Discussion: Globalization has allowed organizations to expand their reach across the geographical boundaries (Garetti and Taisch 2012). For that reason, all the businesses dealing in each sector will have to face immense competition in order to remain competitive in the market. However, globalization has provided businesses the opportunity to conduct business in the diversified business sector. As a result, it has allowed businesses to take much more progressive decisions for the benefit of the organizations. Now, progressive thinking in the business process has allowed organizations to provide more opportunity to the females at the workplace. It has provided female employees the opportunity to prove themselves in the corporate environment. It has obviously created positive impact on positioning women in the senior executive position. Markard, Raven and Truffer (2012) have highlighted the fact that adding women in the senior executive position has allowed organizations to increase the effectiven ess of the initiated strategies. It has been assessed that adding women in the senior executive position has allowed organizations to develop diversified strategies for accomplishing business goals and objectives. It also helps organization to send a positive message to other female employees that all of them are extremely valuable asset for the organization. However, Loorbach and Wijsman (2013) have mentioned that inclusion of women in the senior executive position will also create different challenges within the operational process of the organization. Traditional thinking people are likely to vote against the inclusion of women as the leader of the organization. Thus, it will affect the overall business procedure of the organization in short-run. It has been assessed that traditional thinking primarily focuses on evaluating present situation only and does not focus on understanding the kind of impact in can have on future. However, system thinking approach will allow management of the organization to understand macroscopic aspect of the wicked problem. Therefore, it allows organization to understand the kind of positive impact inclusion of women in the senior executive position can have on business development perspective (Holden, Linnerud and Banister 2016). As a result, it induces businesses not to deviate from the sustainable growth objective due to different short-term obligations. Thus, system thinking approach can allow organizations to understand the chain regarding the kind of impact inclusion of women in senior executive position can have on the business performances. Thus, it would allow organizations to achieve sustainable growth in the market. As illustrated by Hinrichs (2014) it is important for the businesses to focus on three pillar sustainability model for handling all types of wicked challenges in an effective manner. Three pillar model of sustainability has illustrated three prime elements including environment, society and economy, which can create massive impact on the sustainable development perspectives. In order to fulfil all the requirements associated with the society, organizations try to maintain positive work environment where employees can share their thought and perspectives effectively. Now, globalization has induced organizations to focus on maintaining diversified workforce for fulfilling all the requirements of the global customers. For that reason, all the global organizations like Tesco and Wal-Mart have focused on recruiting diversified workforce regardless of their religion, gender, caste, values or nationality. However, inclusion of diversified workforce can also create initial challenges in main taining healthy work environment. Many people with traditional thinking approach might not ready to accept women as the leader of the organization (Nguyen and Bosch 2013). As a result, it would also create adverse impact on the business level in a major way. Traditional thinking approach will induce organizations and society to keep women below the senior executive position. Still, in many developing countries, people try to keep women engaged only in household activities and does not want them to go outside for developing professional career. However, system thinking approach will allow people to understand that it is the progressive way to counter the challenges associated with the future development perspectives. In fact, system thinking approach would induce society to change its perspective towards women and also provide them equal opportunity to prove themselves in the corporate business environment. Environmental pillar of sustainability model focuses on proper use of strategies for establishing business in the global environment. Present competitive business structure has induced organization to focus on developing innovative strategies for increasing revenue level in a major way. Inclusion of women in the senior executive position would help organization to enhance the present level of diversity for handling all types of business challenges comprehensively. Thus, it will provide organizations more flexibility in dealing different types of complex business challenges. As a result, it has provided more opportunity to the organization in including female employees in an effective manner. Recent survey has highlighted the fact that around 62% of the law students in Australia are women. In addition, around 60% employees working in Commonwealth Public Service are women (Nguyen et al. 2012). Thus, skills and knowledge wise women are not far away from the men. In fact, they are always one-step ahead of the men regarding the skills and knowledge of the employees. It establishes the fact that women can contribute to the business expansion of the employees in an effective manner. Still, several organizations have faced massive challenges at the time of providing opportunity to the female employee for the senior executive position. Many instances has been identified where traditional thinking people has become rigid, as they do not want to accept women in the senior executive position. In fact, they have tried to influence management of the organizations to focus on assessing the best suited male employee for senior executive position. As per traditional thinking approach, women do not possess effective leadership skills for running organization successfully for sustainable timeframe (Tbara and Chabay 2013). Conversely, system thinking approach will allow people to understand that skills and knowledge is the only measurable factor at the time of selecting an employee for the senior executive position. Thus, it will allow organizations to identify the best suited employees regardless of their gender, which is likely to create positive impact on achieving sustai nable growth perspective. As per the article by Turcu (2013) leaders need to have specific skills and knowledge to direct a group of individual towards fulfilling organizational goals and objectives. Statistics highlight the fact that inclusion of women in the senior management position has allowed organization to achieve beyond the expectation. It has been assessed that senior executive team with women are likely to come up with more innovative ideas compared to any male based senior executive team. For that reason, it has become inevitable for the organization to look for suitable female employees who are capable of handling responsibilities of a senior executive comprehensively. As per the article by Wiek et al. (2012), iceberg model can also be evaluated for understanding the significance of including women in the senior executive position. The iceberg model has emphasized on different factors like self-image, social roles, motives and traits, which can provide businesses the opportunity to handle challenges regarding sustainability changes in an effective manner. Firstly, iceberg model has highlighted social role for understanding the perspective of the community towards any sustainable changes. It is obvious that people coming from different cultural and geographical background will act differently towards any sustainable changes. For example, women are not allowed to go outside of home in previous century. However, time has changed the role of women with the society in a considerable manner. Now, traditional thinking approach would mention that women do not posses enough capability to understand the trend of global market (Rauschmayer, Omann and Frhmann 2012). For that reason, they should not be selected for any leadership role within the organization. Conversely, system thinking approach will understand the expected long-term impact that inclusion of women in the senior executive position can have on the business development perspective. Iceberg model also has highlighted self-image as key attribute that can create major impact on the sustainability changes. Self-image induces people to construct negative or positive perception towards any sustainability changes of the organization. It is obvious that adding women in the senior executive position will create a mix impact on entire workforce. Thus, organizations need to be careful enough to develop effective counter strategies for fulfilling long-term objectives in an effective manner (Aizstrauta and Ginters 2013). Another attribute in the iceberg model is trait that focuses on enduring physical, cognitive and other characteristics driven elements. All the elements mentioned in the trait factors contribute in developing effective behavioural pattern of the workplace. Over the past few decades, inclusion of women in the senior executive position has helped organizations to achieve massive success at the workplace. System thinking approach allows organizations to assess the prime areas that might be affected by the inclusion of female employees within the workplace. For that reason, it has allowed organizations to identify the interrelationship among those selected elements in an appropriate way (Paetkau 2014). Now, inclusion of female employees in the senior management position will encourage other female member of the organizations to give their best at the workplace. It will also help them to perceive as a valuable asset of the organizations. Now, career development opportunity will help organization to retain all the talented female employees for long time period. Thus, system thinking will help organizations to avoid challenges associated with the high employee attrition rate. In addition, motivated workforce will help organizations to reduce the required time for fulfilling all the objectives in an effective manner. Therefore, it will reduce the cost associated with the operational proces s of the organization. Hence, systematic thinking approach will eventually create positive impact on achieving sustainable growth in the global market (Mihali?, Ã… ½abkar and Cvelbar 2012). Moreover, system thinking approach would also help organizations to counter all the market related challenges in a convincing way, which will provide competitive advantage in global market. Conclusion: On the basis of above analysis it can be said that system thinking approach allows organizations to cover all aspect associated with the sustainability changes. For that reason, it helps organizations to understand the exact amount of positive impact organizations is likely to receive in the long-run. On the other hand, the above analysis also highlighted the fact that traditional thinking approach allows organizations to find temporary solutions to handle internal and external challenges. Therefore, using traditional thinking approach no organizations can achieve sustainable growth in the market. In fact, it will allow other organizations to take advantage of traditional approach, which will eventually create adverse impact on the business process. Thus, system thinking approach is the best possible way for the organizations to counter all the future challenges in an appropriate manner. It will eventually help organizations to fulfil all the aims and objectives in a comprehensive ma nner. References: Aizstrauta, D. and Ginters, E., 2013. Introducing Integrated Acceptance and Sustainability Assessment of Technologies: a Model based on System Dynamics Simulation. InModeling and Simulation in Engineering, Economics, and Management(pp. 23-30). Springer Berlin Heidelberg. Fiksel, J., 2012. A systems view of sustainability: The triple value model.Environmental Development,2, pp.138-141. Frantzeskaki, N., Loorbach, D. and Meadowcroft, J., 2012. Governing societal transitions to sustainability.International Journal of Sustainable Development,15(1-2), pp.19-36. Garetti, M. and Taisch, M., 2012. Sustainable manufacturing: trends and research challenges.Production Planning Control,23(2-3), pp.83-104. Hinrichs, C.C., 2014. Transitions to sustainability: a change in thinking about food systems change?.Agriculture and human values,31(1), pp.143-155. Holden, E., Linnerud, K. and Banister, D., 2016. The Imperatives of Sustainable Development.Sustainable Development. Loorbach, D. and Wijsman, K., 2013. Business transition management: exploring a new role for business in sustainability transitions.Journal of cleaner production,45, pp.20-28. Markard, J., Raven, R. and Truffer, B., 2012. Sustainability transitions: An emerging field of research and its prospects.Research Policy,41(6), pp.955-967. Mihali?, T., Ã… ½abkar, V. and Cvelbar, L.K., 2012. A hotel sustainability business model: evidence from Slovenia.Journal of Sustainable Tourism,20(5), pp.701-719. Nguyen, N.C. and Bosch, O.J., 2013. A systems thinking approach to identify leverage points for sustainability: a case study in the Cat Ba Biosphere Reserve, Vietnam.Systems Research and Behavioral Science,30(2), pp.104-115. Nguyen, N.C., Graham, D., Ross, H., Maani, K. and Bosch, O., 2012. Educating systems thinking for sustainability: Experience with a developing country.Systems Research and Behavioral Science,29(1), pp.14-29. Paetkau, L., 2014. The impact of using systems thinking as a core strategy for student learning in a Global Issues: Citizenship and Sustainability classroom.MANUSCRIPT SPECIFICATIONS, p.52. Rauschmayer, F., Omann, I. and Frhmann, J. eds., 2012.Sustainable development: capabilities, needs, and well-being. Routledge. Tbara, J.D. and Chabay, I., 2013. Coupling human information and knowledge systems with socialecological systems change: Reframing research, education, and policy for sustainability.Environmental Science Policy,28, pp.71-81. Turcu, C., 2013. Re-thinking sustainability indicators: local perspectives of urban sustainability.Journal of Environmental Planning and Management,56(5), pp.695-719. Wiek, A., Ness, B., Schweizer-Ries, P., Brand, F.S. and Farioli, F., 2012. From complex systems analysis to transformational change: a comparative appraisal of sustainability science projects.Sustainability Science,7(1), pp.5-24.

Leadership and management

Management Management is a strong tool in ensuring an organization’s better performance in the market. Management entails proper planning, organization, coordination, and supervision of the organization’s policies. Firms that are under proper management benefit from timely and smooth flow of operations. Proper management procedurally spells out when and who should carry out a concrete duty at specific time. The four most important functions of management are planning, organizing, leading, and controlling (MSG, 2013).Advertising We will write a custom essay sample on Leadership and management specifically for you for only $16.05 $11/page Learn More Functions of management Planning involves outlining needs that should be done in the future in line with the organization’s objectives and operations. Planning limits time wastage since it calls for allocation of time schedules for all the activities, in which the organization is involved. Organizing, as a function of management, entails combining all the factors of production within the organization set up in order to maximize the output. As a management tool, the manager performs this function by identifying the activities, which the organization should carry out, delegating duties at departmental levels, classifying powers to departmental managers, and coordinating activities amongst the departments as the case of the Coca-Cola Company. Organizing helps in eliminating duplication of duties amongst the departments. Leading is the process of issuing instructions and overseeing the conduct of the employees in an organization in order to achieve the set objectives. Leading, as a management tool, therefore, initiates all other functions that management performs. Controlling as a function of management Controlling involves monitoring the actual performance of the organization against the set plans (John, 2012). As a management tool, controlling helps in planning of the o rganization’s activities as well as facilitating the organization process. Controlling enables the management to engage the employees only in activities that are in line with the company’s objectives.Controlling, therefore, requires the organization’s management to set up rules and regulations, which all employees must follow when conducting their operations within the organization. Usually, top performing organizations are those ensure that their management is in full control of all the operations that the organization conducts (Loren et al, 2013). Most employees normally do not like rules and measures that restrict their manner of operations within the organization.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More As such, these employees assume that management does not need to monitor employees’ performance due to their high level of experience. According to th e case of Coca-Cola Company, the company had to enforce a control measure barring the organization’s employees from running retail and wholesale shops dealing in the supply and distribution of Coca-Cola products. Prior to implementing this control measure, the Coca-Cola Company conducted thorough sensitization and education of its employees to ensure that all the employees understood the need for the control measure. This control measure enabled the company to engage all the employees fully in the company’s activities. It also ensured that the company offered quality services to its customers. The manager as leader Good managers boast excellent skills in communication, human management and high level of conduct. One’s experience in management equally plays a major role in the decision that he or she makes pertaining to the management. Managers should improve on their response to handling sensitive matters affecting the employees, so as to make employees comforta ble within the organization’s set-up. Managers should also engage employees in making the organization’s policies so as to enable smooth implementation of the policies (Angelo et al, 2012). References Angelo, K., Brian, W. (2012). Management: A Practical Introduction. New York City: McGraw-Hill. John, R. (2012).Management.New Jersey: Wiley Publishers. Loren, B., Jim, M., Gary, S. (2013). The First-Time Manager. New York: AMACOM.Advertising We will write a custom essay sample on Leadership and management specifically for you for only $16.05 $11/page Learn More Management Study Guide. (2013).Objectives of management. Retrieved from https://www.managementstudyguide.com/management_objectives.htm This essay on Leadership and management was written and submitted by user Tabitha Solis to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Free Essays on New Deals Successfulness

Franklin D. Roosevelt’s New Deal was successful. The New Deal was used to refer to U.S. president Franklin D. Roosevelt's program to solve the economic problems created by the Great Depression of the 1930s. However, the New Deal didn’t end the depression, but it did relieve much economic hardships and gave Americans faith in the democratic system at a time when other nations hit by the depression turned to the dictators. The New Deal programs were admired by some people and rejected by other people. The reason to why it was successful was because of the many relief policies. These policies focused on three general goals: relief for the needy, economic recovery, and financial reform. The New Deal programs had many distinct policies that helped people gain confidence in economy and in the government. Roosevelt’s first goal was to provide relief for the needy. One of the largest programs begun under the New Deal was Works Progress Administration (WPA). The WPA provided work for needy people on the public works projects. Additional New Deal policy that helped achieve this goal was the Civilian Conservation Corps (CCC). The CCC was founded in 1933 to provide jobs for single males on conservation projects. New Deal also assisted the farmers by creating the Agricultural Adjustment Act (AAA). This act aided farmers and regulated crop production. The AAA raised crop prices by paying farmers to leave a certain amount of their land uncultivated, hence lowering production. Another program to provide direct relief for the needy was the Federal Emergency Relief Administration (FERA). The FERA cooperated with the states in relieving hardships caused by unemployment. Besides providing help for the needy, Roosevelt also wanted to establish programs that would guide in recovering the economy. After Hoover was elected as the president of United States and was rejected by the country, Franklin D. Roosevelt knew that somehow he had to gain back ... Free Essays on New Deal's Successfulness Free Essays on New Deal's Successfulness Franklin D. Roosevelt’s New Deal was successful. The New Deal was used to refer to U.S. president Franklin D. Roosevelt's program to solve the economic problems created by the Great Depression of the 1930s. However, the New Deal didn’t end the depression, but it did relieve much economic hardships and gave Americans faith in the democratic system at a time when other nations hit by the depression turned to the dictators. The New Deal programs were admired by some people and rejected by other people. The reason to why it was successful was because of the many relief policies. These policies focused on three general goals: relief for the needy, economic recovery, and financial reform. The New Deal programs had many distinct policies that helped people gain confidence in economy and in the government. Roosevelt’s first goal was to provide relief for the needy. One of the largest programs begun under the New Deal was Works Progress Administration (WPA). The WPA provided work for needy people on the public works projects. Additional New Deal policy that helped achieve this goal was the Civilian Conservation Corps (CCC). The CCC was founded in 1933 to provide jobs for single males on conservation projects. New Deal also assisted the farmers by creating the Agricultural Adjustment Act (AAA). This act aided farmers and regulated crop production. The AAA raised crop prices by paying farmers to leave a certain amount of their land uncultivated, hence lowering production. Another program to provide direct relief for the needy was the Federal Emergency Relief Administration (FERA). The FERA cooperated with the states in relieving hardships caused by unemployment. Besides providing help for the needy, Roosevelt also wanted to establish programs that would guide in recovering the economy. After Hoover was elected as the president of United States and was rejected by the country, Franklin D. Roosevelt knew that somehow he had to gain back ...

French Possessives Adjectives Come in Many, Many Forms

French Possessives Adjectives Come in Many, Many Forms Possessive adjectives are the words used in place of articles to indicate to whom or to what something belongs. French possessive adjectives are used in similar ways to English possessive adjectives, but there are some differences in form. Using French Possessive Adjectives French grammar touts many more possessives than English  because there are different forms not only for the person and number but sometimes also the gender and the first letter of that which is possessed. All of the different forms are summarized in the table below and are explained in detail later in this lesson. 1.  When describing two or more nouns in French, a possessive adjective must be used in front of each one:      son frà ¨re et sa sÅ“ur  Ã‚  Ã‚  his brother and sister   Ã‚  Ã‚  ma tante et mon oncle  Ã‚  Ã‚  my aunt and uncle 2.  The possessive adjective is almost never used with body parts in French. You cant say my hand or my hair. Instead, the French use pronominal verbs to show possession with body parts:   Ã‚  Ã‚  Je me suis cassà © la jambe.  Ã‚  Ã‚  I broke my leg (literally, I broke the leg of myself).   Ã‚  Ã‚  Il se lave les cheveux.  Ã‚  Ã‚  Hes washing his hair (literally, Hes washing the hair of himself). Singular Plural English Masculine Feminine Before Vowel my mon ma mon mes your (tu form) ton ta ton tes his, her, its son sa son ses our notre notre notre nos your (vous form) votre votre votre vos their leur leur leur leurs Singular Possessive French Adjectives In French grammar, there are three forms of the possessive for each singular person (I, you, he/she/it). The gender, number, and first letter of the noun possessed determine which form to use. MY      mon  (masculine singular)  mon stylo   my pen  Ã‚  Ã‚  ma  (feminine singular)  ma montre  Ã‚  my watch  Ã‚  Ã‚  mes  (plural)  mes  livres   my books When a  feminine noun  begins with a vowel, the masculine possessive adjective is used, to avoid saying  ma  amie,  which would break the  flow of speech. In this case, the possessives final consonant is pronounced (the n in the example below) to achieve fluid pronunciation.      mon  amie  - my (female) friend YOUR (tu  form)   Ã‚  Ã‚  ton  (masculine singular)  Ã‚  ton stylo  Ã‚  your pen  Ã‚  Ã‚  ta  (feminine singular)  Ã‚  ta montre   your watch  Ã‚  Ã‚  tes  (plural)  Ã‚  tes livres   your books When a feminine noun begins with a vowel, the masculine  possessive adjective  is used:      ton  amie  - your (female) friend HIS / HER / ITS   Ã‚  Ã‚  son  (masculine singular)  Ã‚  son stylo  Ã‚  his, her, its pen  Ã‚  Ã‚  sa  (feminine singular)  Ã‚  sa  montre   his, her, its watch  Ã‚  Ã‚  ses  (plural)  Ã‚  ses  livres   his, her, its books When a feminine noun begins with a vowel, the masculine possessive adjective is used:   Ã‚  Ã‚  son  amie  - his, her,  its  (female) friend Note:  An important difference between French and English is that  French utilizes the gender of the noun to determine which form to use, not the gender of the subject. A man would say  mon livre  when talking about a book, and a woman would also say  mon livre.  The book is masculine, and therefore so is the possessive adjective, no matter who the book belongs to. Likewise, both men and women would say  ma  maison, because house is feminine in French. It doesnt matter whether the owner of the house is male or female. This difference between English and French possessive adjectives can be particularly confusing when using him/her/it.  Son,  sa, and  ses  can each mean his, her, or  its  depending on the context. For example,  son lit  can mean his bed, her bed, or its bed (for example, the dogs). If you need to stress the gender of the person the item belongs to, you can use  Ã‚  lui  (belonging to him) or  Ã‚  elle  (belonging to her):   Ã‚  Ã‚  Cest son livre,   elle.  Its her book.  Ã‚  Ã‚  Voici sa monnaie, lui.  Ã‚  Heres his change. Plural Possessive French Adjectives For plural subjects (we, you, and they), French possessive adjectives are far simpler. There are only two forms  for  each grammatical person: singular and plural. OUR   Ã‚  Ã‚  notre  (singular)  Ã‚  notre stylo  Ã‚  our pen  Ã‚  Ã‚  nos  (plural)  Ã‚  nos montres   our watches YOUR (vous  form)   Ã‚  votre  (singular)  Ã‚  votre stylo  Ã‚  your pen  Ã‚  vos  (plural)  Ã‚  vos montres   your watches THEIR   Ã‚  Ã‚  leur  (singular)  Ã‚  leur stylo  Ã‚  their pen  Ã‚  Ã‚  leurs  (plural)  Ã‚  leurs montres   their watches

Essay Example | Topics and Well Written Essays - 1500 words - 15

Essay Example However, Varey (2001) postulates that integrated marketing is a paradigm shift towards more personalised, customer-oriented, technology-supported marketing systems. This paper designed a marketing strategy for a new cam-phone type product with new features. The first part of the paper does a market analysis of the cam-phone market, the second part of the paper design a marketing plan to give our new product an easy market penetration and a breakthrough. In business, environmental analysis is an appreciation of an organisations activities vis-Ã  -vis its environment (Lin& Lee 2006). Such analysis has become imperatively necessary in the light of increase competition as present, subsequent operations and strategies direction will be dependent on the result (Lin& Lee 2006). Market environmental influences can better be explain with the Five forces Framework developed by Porter (1985). The market of the Cam-phone products has been dominated in the past by key players such as NOKIA, Sony-Ericsson, Samsung, LG and a host of other players. Here being aware, of the resources, capabilities, and core competence of existing Cam-phone products, in our new Cam-phone product emphasis will be on internal attributes such as staff, quality of the product, defined within cost, time, and quality. We will also make sure, our products are reliable and easily serviceable According to Porter (1985), competitive strategy grows out of an understanding of the rules of competition that set the way of an industry’s attractiveness. He stated that, relations with suppliers; bargaining power of buyers; threats of new entrants; threats of substitute products or services; and rivalry amongst established firms are the forces affecting a company (Porter 1980). For our new product, numerous mobile phone manufacturers are already supplying camera phones, but with our extra features and differentiation strategy this

Custom Made Cranial Implants Dissertation Example | Topics and Well Written Essays - 2250 words

Custom Made Cranial Implants - Dissertation Example Other disadvantages of using autografting include donor site morbidity, tissue harvesting difficulties, and high chances of contagion to both the recipient and donor site. Moreover, such drawbacks include additional surgeries to ensure reabsorption of the graft and the availability of highly skilled surgeons to undertake the extensive procedure. Cranial injuries can be because of traumas, fractures, infections or degenerative diseases (Hallermann et al 10). Often, the bone layer remains expansively damaged to an extent that the tissues cannot regenerate and reintegrate to reinstate the patient’s appearance. This has thus prompted the use of cranial implants. Cranial implants are able to specifically adapt to the region of implantation, reduce the surgical time and reinstate the appearance of the patient. Scientists have developed preoperative techniques to enable the surgeons to plan effectively for the surgery and to prepare models for the cranial implants. Visualization techniques have remained greatly embraced to ensure that these preoperative measures are attained (Kozakiewicz et al 32). Computer-assisted design and computer-assisted manufacturing systems are the recent computational techniques that have made the visualization more effective (Kozakiewicz et al 34). Manufacture of the custom-made cranial implants can occur in a number of ways, for example, the use of 3D modeling, radiolucent or electron beam melting technology. They all aim at eliminating the constraints, which have been previously associated with cranial facial surgeries in the past years such as the internal structure, size, shape and mechanical properties of the patient (Schilickewei and Schilickewei et al 15). Cranial implants can be manufactured from a variety of alloplastic materials such as 2 titanium. The material used to make the implant determines its success and longevity of the surgery.

The Negro Speaks of Rivers :: Literature Analysis, Langston Hughes

â€Å"The Negro Speaks of Rivers† by Langston Hughes is a compelling poem in which Hughes explores not only his own past, but the past of the black race. As the rivers deepen over time, the Negro's soul does too; their waters eternally flow, as the black soul suffers. Analyzing the poem’s title sets a somber, yet prideful tone for this poem. The fact that the title does not say â€Å"I Speak of Rivers,† but instead, â€Å"The Negro Speaks of Rivers† (1) shows that he is not only a Negro, but that he is not one specific Negro, but in his first person commentary, he is speaking for all Negroes. However, he is not just speaking for any Negroes. Considering the allusions to â€Å"Mississippi† (9) and â€Å"Abe Lincoln† (9) are not only to Negroes but also to America, confirms that Hughes is talking for all African Americans. This poem is a proclamation on the whole of African American history as it has grown and flourished along the rivers which gave life to these people. The diction of â€Å"ancient† (3) proves once more that Hughes is talking about the history and roots of African Americans. The word ancient itself means something that is decrepit, old, and primitive, clearly a word to be used when discussing a history and a journey. This word, which was repeated twice in the passage, emphasizes that there has been a long and difficult wait for equality for blacks. That although they have been around since â€Å"ancient† (3) times, since so long before, they still are fighting for racial equality. Hughes emphasizes his message consistently throughout this poem, weaving in the most important line in the middle and end of the poem. He is representing his people. African Americans have waited and been abused by society, and this deepened and weathered their souls over time, just as a river would become deepened and weathered. Hughes’ soul, the collective soul of African Americans, has become â€Å"deep like the rivers† (5). This simile speaks that the rivers are part of the body, and contribute to this immortality that Hughes is so desperate to achieve for his people. Rivers are the earthly symbols of eternity: deep, constant, mystifying. The rivers are named in a specific order: in the order of their association with black history. By using many allusions, the context of which Hughes wants to draw attention to is evident. He begins â€Å"when dawns were young† (6), which refers to a time when blacks were used as slaves along the Euphrates in Western Asia, and ends with the Emancipation Proclamation of â€Å"Abe Lincoln† (9) when slaves were finally freed men.

Current Event Analysis Essay

JCPenny has just launched its new marketing strategy on Feb 1, 2012, which include improving its brands, refreshing its new stores, and the most important part—the new pricing model. The new pricing model is so called â€Å"Fair and Square† pricing strategy. This new pricing strategy includes three parts. The first one is â€Å"everyday† regular pricing, which is about 40% off 2011’s retail price without discount or promotion. The second one is the â€Å"month-long value† pricing, which offers even better price on specific merchandise. The final one is the â€Å"best price† pricing, which are clearance deals on the first and third Fridays of each month. In my point of view, I think JCPenny’s new marketing strategy is necessary for their further development in such tough competitive environment. According to Martis-Olivo, a retail analyst for Thomson Reuters, JCPennt’s sale performance is poor compared to Macy’s in 2011. Although Macy’s offers less discount and promotion, it posted a much stronger same-store sales average. Consumers now think department stores usually offering items at high prices, then offering discounts or coupons, so use such discount or coupon promotion to attract sales is not as much efficient as before. Furthermore, internet sales are jump up significantly in recent years due to the lower price and more convenience. So JCPenny’s new marketing strategy is launched in time to tackle these challenges. The â€Å"everyday† pricing is about 40% off 2011’s retail price without discount or promotion, which will give the consumers better value products to increase the chances that consumers will visit more and purchase more because of the lower prices. The â€Å"month-long values† on specific items, which will also keep the customer mentality from waiting for additional price drops, and this will also attract consumers come to the store more frequently, instead of only come into the stores when promotion. Finally, the â€Å"best price† pricing on the first and third Fridays of each month will help the stores to clean up their piled up inventories to avoid additional carrying cost. JCPenny’s new marketing strategy actually coincides with the marketing mix, which we usually called 4 Ps: Price, Promotion, Product and Place. As we discussed above, the important role of the JCPenny new marketing strategy is the new pricing model, which give the lower everyday price and month-long values to the consumers. So their new pricing position is focusing on better price-value relationship. Also, they hold promotion on the first and third Fridays of each month, which is the new name for clearance, or the lowest price you’ll ever see for a particular item. Secondly, brands are actually the products to department stores like JCPenny. The improvement of brands is refer to improve their products, as Wahlstrom described, J. C.  Penney has put its focus on fewer, â€Å"more relevant† brands, and less on private brands that are â€Å"less efficient,† such as Arizona and Worthington. These will provide consumer with quality instead of quantity. The final P is referring place, as we mention at the beginning, JCPenny is refreshing its new stores, which may give consumers more convenient accessibility. Furthermore, the new marketing strategy is also coincides with what we just learned from the class– Acquiring & Retaining customers. The lower price is to change consumers’ perceived cost and then will change the perceived value. The lower price acquiring new customers and retain customers to come to the store more frequently. Also, new brand marketing is to improve their products and service, which change the perceived benefits and again will change the perceived value, and change the customers’ preference. These combinations of quality, service and price are called â€Å"customer value triad, as value increases with quality and service and decreases with price. These aim to coagulate JCPenney’s relationship with its loyal customers and attract new ones.

Exams, Superstitions, and Kit Kat Bars

The National Center Test for University Admission is a universal examination for Japanese universities. All national/public universities require applicants to take this exam. During the exam season, the superstitious nature of the Japanese becomes apparent. In fact, you will find various lucky charms being sold around this time. The most popular are charms purchased from a shrine or temple. However, the Kit Kat (a chocolate bar) is also popular. Why? The Japanese pronounce it as kitto  katto. It sounds like kitto katsu which means, You will surely win. Parents often buy Kit Kats for their children for exam days. It is just a fun play on words, but if it makes them feel better, why not? Japanese Translation Ã¥ â€"é ¨â€œÃ£  ¨Ã§ ¸ Ã¨ µ ·Ã§â€° ©Ã£  ¨Ã£â€š ­Ã£Æ'Æ'ãÆ'ˆã‚ «Ã£Æ'Æ'ãÆ'ˆ Ã¥ ¤ §Ã¥ ­ ¦Ã¥â€¦ ¥Ã¨ © ¦Ã£â€š »Ã£Æ' ³Ã£â€š ¿Ã£Æ' ¼Ã¨ © ¦Ã© ¨â€œÃ£ Å'ä »Å Ã¥ ¹ ´Ã£  ¯Ã¦Å"ˆæâ€" ¥Ã£  ¨Ã¦â€" ¥Ã£  «Ã¨ ¡Å'ã‚ Ã£â€šÅ'㠁 ¾Ã£ â„¢Ã£â‚¬â€šÃ£ â€œÃ£â€šÅ'㠁 ¯Ã¦â€" ¥Ã¦Å" ¬Ã£  ®Ã¥ ¤ §Ã¥ ­ ¦Ã£  ®Ã¥â€¦ ±Ã©â‚¬Å¡Ã¥â€¦ ¥Ã¥ ­ ¦Ã¨ © ¦Ã© ¨â€œÃ£  §Ã£ â„¢Ã£â‚¬â€šÃ¥â€º ½Ã¥â€¦ ¬Ã§ «â€¹Ã¥ ¤ §Ã¥ ­ ¦Ã¥ â€"é ¨â€œÃ¨â‚¬â€¦Ã£  «Ã£  ¯Ã£â‚¬ Ã£ â€œÃ£  ®Ã£â€š »Ã£Æ' ³Ã£â€š ¿Ã£Æ' ¼Ã¨ © ¦Ã© ¨â€œÃ£â€šâ€™Ã¥ â€"㠁‘る㠁“㠁 ¨Ã£ Å'ç ¾ ©Ã¥â€¹â„¢Ã£  ¥Ã£ â€˜Ã£â€šâ€°Ã£â€šÅ'㠁 ¦Ã£ â€žÃ£  ¾Ã£ â„¢Ã£â‚¬â€šÃ¦â€" ¥Ã¦Å" ¬Ã¤ º ºÃ£  ¯Ã§ ¸ Ã¨ µ ·Ã£â€šâ€™Ã¦â€¹â€¦Ã£  Ã£ â€œÃ£  ¨Ã£ Å'Ã¥ ¥ ½Ã£  Ã£  ªÃ¥â€º ½Ã¦ °â€˜Ã£  ¨Ã£ â€žÃ£ Ë†Ã£  ¾Ã£ â„¢Ã£ Å'〠Ã¥ â€"é ¨â€œÃ£  ®Ã¦â„¢â€šÃ¦Å"Ÿã  «Ã£  ¯Ã£  Ã£â€šÅ'㠁Å'よ㠁 Ã¨ ¡ ¨Ã£â€šÅ'㠁 ¾Ã£ â„¢Ã£â‚¬â€šÃ¥ ®Å¸Ã©Å¡â€ºÃ£â‚¬ Ã£ â€œÃ£  ®Ã¦â„¢â€šÃ¦Å"Ÿæ §ËœÃ£â‚¬â€¦Ã£  ªÃ§ ¸ Ã¨ µ ·Ã§â€° ©Ã£ Å'Ã¥ £ ²Ã£â€šâ€°Ã£â€šÅ'㠁 ¦Ã£ â€žÃ£â€šâ€¹Ã£  ®Ã£â€šâ€™Ã¨ ¦â€¹Ã£ â€¹Ã£ â€˜Ã£  ¾Ã£ â„¢Ã£â‚¬â€šÃ¦Å"€ã†šâ€šÃ¤ º ºÃ¦ °â€"㠁 ®Ã£ â€šÃ£â€šâ€¹Ã£â€šâ€šÃ£  ®Ã£  ¨Ã£ â€žÃ£ Ë†Ã£  °Ã£â‚¬ Ã§ ¥Å¾Ã§ ¤ ¾Ã£â€šâ€žÃ£ Å Ã¥ ¯ ºÃ£  ®Ã£ Å Ã¥ ®Ë†Ã£â€šÅ Ã£  §Ã£ â„¢Ã£ Å'〠Ã£Æ' Ã£Æ' §Ã£â€š ³Ã£Æ' ¬Ã£Æ' ¼Ã£Æ'ˆè â€œÃ¥ ­ Ã£  §Ã£ â€šÃ£â€šâ€¹Ã£â€š ­Ã£Æ'Æ'ãÆ'ˆã‚ «Ã£Æ'Æ'ãÆ'ˆã‚‚ä º ºÃ¦ °â€"㠁Å'㠁‚る㠁 ®Ã£  §Ã£ â„¢Ã£â‚¬â€šÃ£  ªÃ£ Å"㠁‹ã  £Ã£  ¦Ã¦â€" ¥Ã¦Å" ¬Ã¨ ªÅ¾Ã£  ®Ã§â„¢ ºÃ©Å¸ ³Ã£  ®Ã£â‚¬Å'ã‚ ­Ã£Æ'Æ'ãÆ'ˆã‚ «Ã£Æ'Æ'ãÆ'ˆ(㠁 Ã£  £Ã£  ¨Ã£ â€¹Ã£  £Ã£  ¨)㠁Å'〠Ã£  Ã£  £Ã£  ¨Ã¥â€¹ Ã£  ¤Ã£  Ã£  £Ã£  ¨Ã£ â€¹Ã£  ¤Ã£  ¨Ã¤ ¼ ¼Ã£  ¦Ã£ â€žÃ£â€šâ€¹Ã£ â€¹Ã£â€šâ€°Ã£  §Ã£ â„¢Ã£â‚¬â€šÃ¨ ¦ ªÃ£ Å'Ã¥ â€"é ¨â€œÃ£  ®Ã¦â€" ¥Ã£  «Ã£â‚¬ Ã¥ ­ Ã¤ ¾â€ºÃ£  ®Ã£ Å¸Ã£â€š Ã£  «Ã¨ ² ·Ã£ â€ Ã£ â€œÃ£  ¨Ã£â€šâ€šÃ¥ ¤Å¡Ã£ â€žÃ£  Ã£ â€ Ã£  §Ã£ â„¢Ã£â‚¬â€šÃ£ Å¸Ã£   Ã£  ®Ã¨ ªÅ¾Ã¥â€˜â€šÃ¥ Ë†Ã£â€š Ã£ â€ºÃ£  ¨Ã£â€šâ€šÃ£ â€žÃ£ Ë†Ã£  ¾Ã£ â„¢Ã£ Å'〠Ã£  Ã£â€šÅ'㠁 §Ã¥Å  ¹Ã¦Å¾Å"㠁Å'㠁‚る㠁 ªÃ£â€šâ€°Ã£â‚¬  è © ¦Ã£ â€"㠁 ¦Ã£  ¿Ã£  ªÃ£ â€žÃ¦â€°â€¹Ã£  ¯Ã£ â€šÃ£â€šÅ Ã£  ¾Ã£ â€ºÃ£â€šâ€œÃ£  ­Ã£â‚¬â€š Romaji Translation Daigaku nyuushi sentaa shiken ga kotoshi wa ichi-gatsu juushichi-nichi to juuhachi-nichi ni okonawaremasu. Kore wa nihon no daigaku no kyoutsuu nyuugaku shiken desu. Kokukouritsu daigaku jukensha niwa, kono sentaa shiken o ukeru koto ga gimuzukerarete imasu. Nihonjin wa engi o katsugu koto ga sukina kokumin o iemasu ga, juken no jiki niwa sore ga yoku arawaremasu. Jissai, kono jiki samazamana engimono ga urareteiru no o mikakemasu. Mottomo ninki no aru mono to ieba, jinja ya otera no omamori desu ga, chokoreeto gashi de aru kittokatto mo ninki ga aru no desu. Nazeka tte? Nihongo no hatsuon no kitto katto ga kitto katsu to nite iru kara desu. Oya ga juken no hi ni, kodomo no tame ni kau koto mo ooi sou desu. Tada no goro awase tomo iemasu ga, sorede kouka ga aru nara, tameshite minai te wa arimasen ne. Note: The translation is not always literal. Beginners Phrases Parents often buy KitKats for their children for exam days. Oyaga juken no hi ni, kodomo no tameni kau koto mo ooi sou desu.㠁Šã‚„㠁Å' 㠁˜ã‚…㠁‘ん㠁 ®Ã£  ²Ã£  «Ã£â‚¬ Ã£ â€œÃ£  ©Ã£â€šâ€šÃ£  ®Ã£ Å¸Ã£â€š Ã£  « 㠁‹ã â€ Ã£ â€œÃ£  ¨Ã£â€šâ€š 㠁Šã Å Ã£ â€žÃ£  Ã£ â€ Ã£  §Ã£ â„¢Ã£â‚¬â€šÃ¨ ¦ ªÃ£ Å'Ã¥ â€"é ¨â€œÃ£  ®Ã¦â€" ¥Ã£  «Ã£â‚¬ Ã¥ ­ Ã¤ ¾â€ºÃ£  ®Ã£ Å¸Ã£â€š Ã£  «Ã¨ ² ·Ã£ â€ Ã£ â€œÃ£  ¨Ã£â€šâ€šÃ¥ ¤Å¡Ã£ â€žÃ£  Ã£ â€ Ã£  §Ã£ â„¢Ã£â‚¬â€š Learn More Learn more about lucky number in Japanese.