Financial Performance Essay Example | Topics and Well Written Essays - 1000 words

Financial Performance - Essay Example Moreover, the comparative analysis of ratios has been done by comparing the ratios of 2009 and 2010. Finally, this report discusses the advantages and disadvantages of ratios analysis. RATIOS ANALYSIS Profitability Ratios a. Net profit percentage or net margin The net profit percentage or net margin of the company for the years 2009 and 2010 are 30.1205% and 21.9917% respectively. The value has been calculated by dividing the net profit with sales. The net margin of company has declined because of the decline in sales and net profit which shows a significant decline in profitability of CUERO in 2010. b. Gross profit percentage or gross margin The gross profit percentage or gross margin has been calculated by taking the ratio between gross profit and sales and the calculated values for the years 2009 and 2010 are 49.3976% and 44.617% respectively. It shows the decline in profitability because of the decline in sales and increase in cost of sales from ?0.00494 profit per ?1 of sales to 0.00446 ?1 of sales. c. Return on capital employed The return on capital employed is the ratio between net profit and capital employed. The calculated values for the company for years 2009 and 2010 are 3.9765% and 3.7105% respectively. ... The asset turnover the company has remained almost same for the two years. Liquidity Ratios/Gearing Ratios a. Current Ratio The current ratio is the ratio of long term debt to capital employed and the calculated values for 2009 and 2010 are 1.1667 and 1.1597 respectively. The ratio shows that the short-term liquidity of CUERO Ltd has remained same because the percentage increase in liabilities is almost equal to percentage change in current assets. b. Quick Ratio or Acid Ratio Quick ratio or acid ratio is the ratio between current assets less stocks to current liabilities. In 2009 and 2010, the calculated values for the company are 0.6818 and 0.5948 respectively. The decline in quick ratio predicts that in 2010 the process of conversion of stock to cash slowed down. Gearing ratio The ratio between long term debt and capital employed is gearing ratio and the calculated values for the company for 2009 and 2010 are 53.47% and 56.59% respectively. The gearing ratio of company has increas ed significantly in 2010 which shows the increase in the long-term debt of the company due in more than one year. Efficiency of Asset Utilisation Ratios a. Sales to Fixed Assets Ratio The sales to fixed assets ratio has increased from 0.9432 to 0.9511 in 2009 and 2010 respectively which shows that in 2009 company achieved ?0.9432 per ?1 of fixed assets and in 2010 company has achieved ?0.9511 per ?1 of fixed assets. This decline shows a small decline in efficiency of asset utilisation because the fixed assets have increased and sales of company have declined. b. Stock Holding Period Stock holding period is the ratio between stock and cost of sales and the calculated values for the company for 2009 and 2010 are 139.05 and 173.95 respectively. The stock holding

Federal Express (Canada) Case Study Example | Topics and Well Written Essays - 1250 words

Federal Express (Canada) - Case Study Example Table of Contents Executive Summary 2 Background 4 Statement of Problem(S) or Issue(S) 5 Situation Analysis 6 Analysis of Alternatives 8 Recommendations 9 Implementation or Action Plan 9 Reference 10 Appendices 11 Background Desktop Innovations (DI) is recognized as one of the renowned organizations operating in software sector, which enhanced at a rapid pace in this era of globalization and industrialization. The underlying cause of this fact is high level of incorporation of information technology (IT) and automation in every aspect of business operations. This has facilitated the organizations operating in this sector like DI to augment its productivity and profitability (McDougall & Dorken, n.d.). According to the evidences provided in the case scenario, it can be observed that to enhance the corporate image and brand loyalty, DI attempted to display its software products in the trade show organized in Charlotte in North Carolina. This might also facilitate DI to attract new arra y of customers, leading to amplification of its dominance over other competing corporations of the similar industry. For this reason, the office manager of DI desired to transport two different types of software packages from the head office of Kitchener, Ontario with the help of Federal Express (FedEx). Besides, due to loss of bill in the midpoint, the parcel of DI could not arrive at the stipulated location at exact time, resulting in varied types of intricacies. This resulted in initiation of investigations by the management of DI in order to realize the lost box from FedEx (McDougall & Dorken, n.d.). Statement of Problem(S) or Issue(S) DI is one of the reputed organizations of software segment, attempting to offer innovative products and /or services to its customers. The main attempt is to enhance the dependency and consistency of the customers, resulting in augmentation of its brand identity and portfolio among other competitors in the market. Besides, in order to retain the m arket share and distinctiveness, it is essential to attract new array of consumers. In order to do so, DI attempted to transport two diverse types of software packages to the markets of Simpsonville, South Carolina to be displayed in a trade show through a trader which would lead to amplification of its brand awareness and total sales, which is extremely essential in this era of competitiveness. Unfortunately, the loss of the invoice bill of one of the product packages by FedEx resulted in varied types of difficulties for the management of DI. This type of negligence by one of the world renowned logistic providers resulted in a critical situation for the dealer of DI. As a result of this negligence in the delivery system of FedEx, the dealer of DI became unable to display the products within the trade show in North Carolina. Due to which, it lost large number of prospective customers, ensuing decline of its brand image and revenue, which might prove extremely challenging in future p eriod (McDougall & Dorken, n.d.). Situation Analysis In order to evaluate the competitive advantage of DI, it is extremely necessary to analyze its position in the market. It includes evaluation of both internal and external environments of DI, with the help of SWOT and Porter’

Art in humanities Essay Example | Topics and Well Written Essays - 750 words

Art in humanities - Essay Example The resentment that Humanities should not form part of the tertiary curriculum and that it only deviates from the actual education of the students is as narrow-minded as it is dismissive. College is supposed to make a student employable, but it is also to mold a holistic person who appreciates the world around him. I have chosen to major in Visual and Performing Arts (VPA) primarily due to my interest in various forms of art. I have long been interested not only in the product of art but even more in the process of creating art. Clearly, the Humanities play a main factor in my chosen field. If anything, I can say that I have specifically chosen to be into art which is the very foundation of Humanities. I have not changed majors and this is not something that I have seriously contemplated. I have taken elective subjects such as Theater Art (TA) and also some drawing classes. One can say I may have taken the less beaten path by my choice of course but I chose it because it is something that interests me and I believe that I could have a future in it. Contrary to the stereotypical belief, I am certain that there are many classifications of jobs that I could decide to take on after I graduate and that they are viable, and also fulfilling, careers. Undeniably, I do consider that if it were up to my parents, they would have wanted me to focus on a more stable career such as one in the sciences or mathematics. No parent would want their children to suffer and endure the woes of unemployment or of poverty. But I do trust in my choices and my fascination with the arts has not wavered. My parents have remained supportive of my decisions and they trust my judgment as well as my talents and that is more than I could ever hope for from them. Humanities offer a wide perspective that enables one to understand more about the human life than they actually think. It allows students to develop a clearer

Supply Chain Mgmt for Best Buy Essay Example | Topics and Well Written Essays - 500 words

Supply Chain Mgmt for Best Buy - Essay Example This may be achieved by addressing the customer issues relating to the size, specification and time of demand so that they meet their desires with convenience. This is possible by introducing online customer care services where customers can make enquiries from their homes and get appropriate feedback. This approach will help the company in tracking the behaviour trend of the clients in terms of needs. In-depth and long term relationship with the suppliers: Due to the prevailing global economic uncertainties, it would be safe for Best buy to adopt positive working relationship with the suppliers to track their ability in terms of reliable inventory stocking and ensuring that they have efficient modes of replenishing its stock. Deeper understanding of the supplier will help the firm to formulate and establish supply chain management system that suites the suppliers policies and system and this goes down to cut costs, improve efficiency and encourage innovation. Best buys should adopt a partnership policy that proposes use of same technology for easy co-ordination of supply activities in response to the market demand to avoid customer disappointment which will translate to financial and social cost to the firm. Internal control measures: Best buys need to consider developing sound internal control system that would give guideline on how to achieve its set goals. It is important that tit observe the minimal use of pricing as a competitive strategy but rather adopt other approaches that would give it optimal costing and revenues. To achieve this, they need to develop a system that will help all the management teams to retrieve any information and liaise with both suppliers and distributors. This would help in maintaining continuous flow of inventory thereby eliminating supply cut-off to the advantage of its online competitors like Amazon and EBay. Emphasis on IT technology

Health profile examining a health issue in the community i worked Essay

Health profile examining a health issue in the community i worked - Essay Example The disorder is a chronic inflammatory condition often linked to allergies, in which the airways develop increased responsiveness to various stimuli, characterized by bronchial hyper-responsiveness, inflammation, increased mucus production, and intermittent airway obstruction. The symptoms of asthma, which can range from mild to life threatening, can usually, be controlled with a combination of drugs and lifestyle changes. Many environmental factors are known to precipitate attacks of asthma. These factors are all either allergens or irritants. Allergic factors play a role in many, but by no means every, case of asthma. Some factors and triggers that can cause an asthma attack are: dust, animal dander, pollen, an infection, breathing cold air, exertion, reactions to certain medications, workplace chemicals and cigarette smoke. Asthma is increasingly becoming a public health concern because of its rapidly increasing prevalence, affecting up to one in four urban children.2 Susceptibility to asthma can be explained in part by genetic factors, but no clear pattern of inheritance has been found. Asthma is a complex disease that is influenced by multiple genetic, developmental, and environmental factors, which interact to produce the overall condition. The incidence of asthma seems to be higher among low-income populations, which in the western world are disproportionately minority, and more likely to live near industrial areas. Additionally, asthma has been strongly associated with the presence of cockroaches in living quarters, which is more likely in such neighborhoods.3 A genetic role in asthma has long been suspected, primarily due to the clustering of cases within families and the concordance for asthma in identical twins. Several studies conclude that heredity increases ones chances of developing asthma, particularly if allergies or other allergic conditions are present. Moreover, one may pass this tendency to asthma to the next generation. The

The Sunne Rising by John Donne Essay Example for Free

The Sunne Rising by John Donne Essay The poet, John Donne wrote The Sunne Rising poem. The poem is metaphysical. Metaphysics is the branch of philosophy that deals with the first principles of the reality of things, including questions about being and substance, time and space, causation and change, and identity. Metaphysics presents the theoretical philosophy as the ultimate science of being and knowing. Metaphysics provides sense relating to philosophical speculation and intellectual abstraction. Metaphysics belongs to the nature of transcendentalism, philosophical depreciative thoughts of reasoning and ideas. Metaphysics is excessively subtle and incredibly abstract. Transcendentalism surpasses and excels others of its kind beyond ordinary limits. Transcendentalism is pre-eminent, superior and supreme, something extraordinary. Transcendentalism is elevated above ordinary language as a lofty idea or concept. It transcends comprehension. Transcendentalism is obscure and abstruse. As applied by the Schoolmen, transcendentalism predicates which by their universal application were considered to go beyond the Aristotelian categories or predicaments. The Ten Categories, accordingly lists ten attributes or predicamenta[1], predicaments, which can be used to speak of things which engages ones interest in order to become an object of scientific investigation. A substance denotes a subject or thing in terms of what exists in itself and not in another. A substance cannot be attributed to another subject or thing. It is an ens per se, a being by and of itself.[2] The other categories are denoted by quantity, quality, relation, action, passion, place, time, posture, and habit. Those categories are used to speak of a thing, identified as a substance. Those last nine categories either inhere or exist in a substance as a substance and are affirmed. For example, the quantity and quality of a given thing given the matter and form. [3]as accidents while the subject or thing to which they refer remains substantially the same. Some categories, refer to relations or connections which can exist between a substance and its external environment. For example, the action and passion of a substance: What a substance does as a subject and receives from the activity of another source. Transcendentalism goes beyond the Aristotelian categories or predicaments. Those nine may refer to external causes and circumstances that should be noted in talking about anything. For example, habit, time, and place.[4] These later properties come and go. In transcendental terms, the poet expresses his love for his mate. The love poem consists of three regular stanzas. Each stanza is ten lines long, and follows a line stress pattern of 4255445555. The meter is basically iambic with a few variations. The variations from the iambic meter highlight significant passages in the sonnet. As well, highlighting significant passages are varying stress patterns. The stress pattern in lines one, five, and six, it is in tetrameter. However, the pattern in line two is in dimeter, and the pattern in lines three, four, and seven through ten are in pentameter. The rhyme scheme in each stanza is ABBACDCDEE. In the first stanza, the poet chastises the sun by calling it a Busie old foole, unruly Sunne, eagerly habitual motion of primeval and shabby action which lacks good judgment, a simpleton, Not amenable to rule or discipline, ungovernable, disorderly and turbulent star (1). The interference of the sun at this moment, belittling the significance of the sun elevates their act of love above the central body of the solar system, around which the earth and other planets revolve. The other planets are kept in their orbits by the suns attraction and supplied with light and heat by its radiation. Obviously, the sun is not insignificant, but their moment in bed is more important. This is an example of transcendentalism, the exaggeration or elevation of emotions beyond the importance of the central body of the solar system, the sun. The poet presents a rhetorical question, Why dost thou thus (2). For what reason, cause, motivation or purpose do you, referring to the sun, act so foolishly and make a mess of things? Using dost thou in reference to the sun, shows reproach or contempt for the suns action in a manner now being indicated or exemplified to this extent and in this degree (2). How did the sun behave foolishly? Through windowes, and through curtaines call on us? (3) Through the windows and curtains, the sun awakens us to begin our day of duties. Through the windows and curtains, the sun beckons us to rise from our slumber. Through the windows and curtains, the sun forcibly detracts us from the bed we share together. Must to thy motions lovers seasons run? (4) Why must lovers time end based on the rising of the sun? (4) The word motions is used to reference not only the motion of the sun, rising of the sun, but as well, the motion of lovers, the act of sex, both the sun and sex rise and sets, as do seasons , based on time (4). The poet places the motion of lovers above the motion of the sun, a sign of transcendentalism in the form of a lofty analogy. The poet admonishes the sun, placing the importance of the poet before that of the sun. The poet calls the sun a Sawcy pedantique wretch (5). A sawcy pedantique wretch is a despicable and vile person, one of opprobrious or reprehensible character, a mean and contemptible creature, insolent or impertinent with wanton lasciviousness through pedagogic schoolmasterly to superiors (5). The poet tells the sun to goe chide (5)/ Late schoole boyes, and sowre prentices (6). The poet speaks directly to the sun. The poet tells the sun to move towards quarrelling and wrangling with truant school boys and unpleasant and disagreeable, gloomy and sourer apprentices (6). Both school boys and apprentices are bound by to serve an employer in the exercise of some trade or profession, for a certain number of years, with a view to learn its details and duties, in which the employer is reciprocally bound to instruct him (6). In this analogy, the poet is the employer, and the sun is the sowre prentice (6). The poet continues admonishing the sun by telling the sun to Goe tell Court-huntsmen, that the King will ride (7), Call countrey ants to harvest offices (8). The poet tells the sun to move towards Court-huntsmen the kings manager of a fox-hunt, a man whose business is to take charge of a pack of hounds and direct the pursuit of game. The sun needs to awaken the court-huntsmen because the King will ride (7). The king is going to ride in the fox-hunt. The poet tells the sun to Call countrey ants to harvest offices (8). The word offices means duties. The sun awakening country ants to harvest duties is important because those ants do not infest indoor structures as did the sun. Those ants do not invade houses and buildings as the sun did, but rather they establish their nests around the outdoor gardens and yards, destroying vegetation rather than copulation. The analogy has changed to infer that the sun should awaken things that destroy foxes and vegetation, rather than things that creat e life through the act of copulation. The poet closes the first stanza by informing the sun that Love, all alike, no season knows, nor clyme (9), Nor houres, dayes, moneths, which are the rags of time (10). When the partners love is in complete unity, time does not understand. The sun telling time by way of its own artifice is analogies to beggars raising sores on their bodies without pain. Hours, days and months are the parts of time, analogies to sores, raised by the sun without pain. The analogy is the sun is the beggar who raises time, represented by sores, without pain. In the second stanza, the poet asks, Thy beames, so reverend, and strong (11)/ Why shouldst thou thinke? (12) The speaker wonders why the sun should think its beams to be so worthy of respect and reverence, commanding respect by ability, and powerful with the ability to exert great force? The poet to the sun says, I could eclipse and cloud them with a winke (13), But that I would not lose her sight so long (14). The speaker may obscure those beams by closing his eyes, yet he would not like to lose sight of his beloved for so long. The poet places the power of himself eclipsing the sun rays above the power of the suns beams. The poet has become a sort of godlike power, and that is another sign of transcendentalism. The poet to the sun inquires, If her eyes have not blinded thine (15), Looke, and to morrow late, tell mee (16), Whether both the Indias spice and Myne (17)/ Be where thou leftst them, or lie here with mee (18). If the suns eyes have not been blinded by her beautiful eyes, look late tomorrow whether the treasures of East Indies spices and West Indies gold mines be where you left them, or do the treasures of the Indies lie here in bed with me? The poet considers the abstraction of beauty between the treasures of the Indiies and the beauty of his beloved, as a symbol of transcendentalism. The poet closes the second stanza with a sublime statement; Aske for those Kings whom thou sawst yesterday (19), And thou shalt heare, All here in one bed lay (20). The poet to the sun-ask all those Kings that the sun beamed its rays upon yesterday, and you shall hear-they will choose to lie in bed with his beloved. The poet tells the sun that if the kings had a choice between the spices and gold, or lying in bed with his beloved, they would all choose to lie in bed with his beloved. The poet exalts the value of his beloved above that of the Indies spices and gold, an abstraction. Yet, the abstraction is a transcendental metaphor. In the third stanza, the poet to the sun describes, Sheis all States, and all Princes, I (21), Nothing else is (22). The speaker describes her soul as all countries in the world, and he represents a King for nothing else exists or is real. The poet supports his claim, Princes doe but play us; compard to this (23), All honors mimique; All wealth alchimie (24). The speakers informs the sun that princes only dabble with frivolity; compared to what he has in bed with his beloved. The poet explain what he has in bed with his beloved is imitated with honor, and a miraculous power of extractions with wealth. According to the poet, neither honor or wealth is as real as what he has in bed with his beloved. The poet to the sun claims Thou sunne art halfe as happyas wee (25), In that the worlds contracted thus (26). The speaker claims the sun is half as happy as him and beloved because the sun need only to beam onto this bed that represents the world. The poet supports that claim by pandering to the suns age. The speaker says, Thine age askes ease, and since thy duties bee (27)/ To warme the world, thats done in warming us (28). Since the sun is growing older, it desires ease. In order to perform its duties to warm the world in ease, it needs only to warm himself and beloved in bed for they represent the world. The poet argues to shine on their bed is to shine on the world. The poet to the sun closes the third stanza with Shine here to us, and thou art every where (29); This bed thy center is, these walls, thy spheare (30). The poet has successfully moved from the external to the internal world of the soul, represented by the world. The speaker explains to shine on us, the sun shines throughout the world. The world is an abstraction for the internal world of the soul. The perimeter of the soul is the suns center, and its walls, its sphere or dimension. The variations in stress patterns in each line represent the poets claim, support for that claim, and conclusion. Each stanza has two claims, represented by the stress patterns in lines one and two being the first claim, and five and six representing the second claim. The stress patterns for lines one, two, five and six are 4,2,4, and 4, respectively. In each stanza, line two represents the question or issue at hand with an extremely short stress pattern of only two. The claims are supported in lines three, four, seven, and eight with stress patterns of 5,5, 5, and 5. The argument is then concluded in each stanza in lines nine and ten with a stress pattern of 5 and 5. The poet connects the external to the internal world with a great deal of tension. Tension is that which can be understood by the mind, but not yet accepted by the emotions. Tension may also be interpreted as the stress between that which is grounded, West Indies spices and gold mines, by that which is elusive, to shine on this bed is to shine throughout the world.

Bay Of Pigs Historiography

Bay Of Pigs Historiography March 1960 marked the future of international relations between the United States and Cuba. The epic battle at the Bay of Pigs defined irrationalities between the two nations. U.S. President of the time, Dwight D. Eisenhower, ordered the central intelligence agency, otherwise known as the CIA, to use their special activities division to train, equip, and lead Cuban exiles in an invasion of Cuba. This was elaborately planned to overthrow the new communist government led by Fidel Alejandro Castro Ruz. Eisenhower justified his cooperation for his opposing position stating it was the policy of the United States to aid the anti-Castro guerrilla forces. The original CIA plan called for a ship-borne invasion at the old colonial city of Trinidad, Cuba. Trinidad had good port facilities, and arguably was close to much existing counter-revolutionary activities. The CIA later proposed alternative plans, and on March 11, 1961 President Kennedy and his cabinet selected the Bay of Pigs option. Dur ing the invasion Kennedy decided not to send the air support to Cuba, for it would cause Soviet Russia to believe the United States was only a vicious world leader, giving them liable reason to attack America. However troops did not respond well to Kennedys decision since Castro took that moment to capture U.S. Military officials. The catastrophe was solely blamed on the president at the time. Like several times in history, the United States claimed it was their duty to set democratic policies in the small but important country; spreading a peaceful and efficient government gave people equal rights and laws all the while separating the elite government officials from the common population. Furthermore Castro would be unable to harm the people of Cuba if he were no longer in power, thus decreasing the illegal immigration from Cuba to America. As far as the United States was concerned it was necessary for the invasion to set some standards of living in the troubled country. However like all wars or arguments there is an opposing side and Cuba was not concerned with the same matter. Castro was furious his own people were invading their homeland. Unfortunately because he was the highest authority at the time, he initially ordered those few individuals to be exiled. The people of Cuba wanted freedom and support from a government that was anything but just. The communist country made no attempts to help its people , when concerned with gaining higher power. Castro was looked down upon as a dictator of the time despite his disapproval of dictatorships. The Cuban government order of battle is unclear and subject to dispute, although most sources generally credit Fidel Castro with centrally directing the overall strategy from Havana. Today the Bay of Pigs invasion is once again looked through two different perspectives. The United States is content in believing their decision to invade was correct and history has obviously repeated itself with the recent war in Irag and the decision to invade Pakistan. However there are several controversial theories claiming President Kennedy did not in fact order the cease of the air support. Many historians believe the CIA went against official government orders and took it upon themselves to delay the message to aircraft transporters. John F. Kennedy may simply be the innocent by-standard that issued a command that small, tangent groups refused to follow. The argument once again has an opposition, and Castro-followers believe Kennedy and Castro might have been in a secret society together; somewhat of a masonic cult of their own. Conspiracies continue to arise throughout our modern historical perspectives yet our history cannot be rerecorded. Of course relations between the United States and Cuba only became worse with the Cuban Missile Crisis and extend to sour interactions into present day history. Today Cuba and America are far from cooperating neighbors and the battle continues. Until Castros recent exit from the Cuban government office in 2008 and the reelection of the United States President, both nations have constantly vowed to fight until the end. We ceased trade with Cuba while they released all of their fugitive prisoners to contribute to the illegal immigration overload in America. They have waged vengeance upon each other like angry siblings without parental supervision. Even as a leading world power the American government has done little to compromise and solve the international affairs. With the hope of a new government in control of both countries, the history is at chance to change for the better and one day prosper as an ally.