I Shall Use Blackburn s `` Think `` - 1578 Words

Initial answer: My initial answer to the question of whether or not we have free will is yes, we do indeed have free will. Philosophical Context: I shall use Blackburn’s â€Å"Think† to discuss my question and initial answer. In Think, Blackburn has a chapter dedicated to discussing the presence of free will and both arguments for and against its presence. Objection 1: In the beginning of chapter 4 of Think, Blackburn brings up the idea of determinism, or the idea that â€Å"every event is the upshot of previous antecedent causes.† His argument goes â€Å"The past controls the present and the future. You can’t control the past. Also, you can’t control the way that the past controls the future. So, you can’t control the present or the future.† This means that every action or event that happens in the present was set in motion by the past and there is nothing that you can do it change it -- the future has already been set. Therefore, there is no free will involved because you are just doing what is a consequence of the past events and cannot be held accountable for your actions. Some may then reference quantum mechanics, as Blackburn does, and say some events â€Å"just happen† as shown in the quantum world. But this then leads to the same conclusion; whether determinism holds or it doesnâ€℠¢t and events just happen, you will lose freedom and responsibility. Response to objection 1: Even though we are not able to control the past, that doesn’t mean that one can’t change the future or be heldShow MoreRelatedEssay on Our Posthuman Future: The Philosophical Implications2960 Words   |  12 PagesIntroduction This essay is about the philosophy of Artificial Intelligence (AI) and it will delve deep into the question of the many philosophical implications of AI. 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Dear Newsletter - 3497 Words

Dear Newsmaker Letter Rory Pritchard Professor Brad Long October 3rd 2014 Actual article: Children working on tobacco farms in the United States are exposed to nicotine, toxic pesticides, and other dangers, Human Rights Watch said in a report released today. While US law prohibits the sale of tobacco products to children, children can legally work on tobacco farms in the US. The world’s largest tobacco companies buy tobacco grown on US farms, but none have child labor policies that sufficiently protect children from hazardous work. The 138-page report, â€Å"Tobacco’s Hidden Children: Hazardous Child Labor in US Tobacco Farming,† documents conditions for children working on tobacco farms in four states where 90 percent of US tobacco†¦show more content†¦Though the long-term effects are uncertain, some research suggests that nicotine exposure during adolescence may have consequences for brain development. Several children told Human Rights Watch that they had been injured while working with sharp tools and heavy machinery. In Kentucky, Tennessee, and Virginia, children often hand-harvest tall tobacco plants by cutting them with small axes and spearing the stalks onto long sticks with pointed ends. The children said they often cut or puncture themselves on the hands, arms, legs, and feet. A 16-year-old boy described an accident while harvesting tobacco in Tennessee: â€Å"I cut myself with the hatchet.†¦ I probably hit a vein or something because it wouldn’t stop bleeding and I had to go to the hospital†¦. My foot was all covered in blood.† One 17-year-old boy interviewed by Human Rights Watch lost two fingers in an accident with a mower used to trim small tobacco plants.Almost none of the children Human Rights Watch interviewed said that employers had given them health and safety training or protective gear. 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Morrisons free essay sample

Formal education will make you a living; self education will make you a fortune. For me personally speaking, working on the Research and Analysis report has given me an opportunity I have always been waiting for. Not only has it taught me how to self discipline myself but allowed me to implement various aspects of my skills demonstrating that I have to necessary ability to understand, interpret, and explain qualitative and quantitative data and turning it into meaningful information. The preparation of Research and Analysis Report whilst studying and working was one of the few tasks that I knew would challenge my planning, prioritising, research and analysis abilities. There were numerous topics which appealed to me. But for some reason I was naturally drawn towards topic number 8 and finally came to the conclusion that I would base my report on this topic. My chosen topic is outlined below. ‘The business and financial performance of an organisation over a three year period’ The requirement of this topic was pretty straight forward. Having said that, I knew that a detailed analysis would certainly require all my knowledge and skills, developed whilst studying towards ACCA be put to the test. I have chosen to focus on was Wm Morrison Supermarkets plc, one of the largest food retailers in the United Kingdom. I would like to thank Oxford Brookes and ACCA for providing such a pleasant opportunity and making this degree possible. It has been a challenging experience and has taught me several valuable lessons. Finally I would like to take this opportunity and thank my Mentor and Almighty God for helping me though my project. Introduction of Wm Morrison Supermarket plc Wm Morrisons plc or Morrisons as the general public knows It today, was founded by William Morrison in 1899. It started as an egg and butter merchant in Rawson Market Bradford. It was not until 1958 that an initiative was taken to open a small shop in the city centre, offering a self-service, displaying its prices on the product and providing three checkouts. Within three years the company’s first supermarket â€Å"Victoria† was opened in Bradford, from here the company ventured into remarkable journey oing public within 10 years in 1967 after opening its first town-centre shop. Over the course of 30-40 years, from acquiring various stores throughout the country, to venturing into fresh food supplies and buying out bakery operations. Morrison was expanding, distribution centres and warehouses were opening up and down the country. Following a 35 year record of sales and profit growth since going public, Morrisons joined the FTS E 100 for the first time in April 2001 In 2004 Morrisons took over of Safeway stores, making them the fourth largest supermarket chain in the UK. It has since gone on to claim the ‘Retailer of the Year’ award in 2009 as well as other distinguished prizes such as ‘Grocer of the Year 2008’. http://en. wikipedia. org/wiki/Morrisons (http://www. morrisons. co. uk/Corporate/About-us/Company-history/) Objectives The big economic meltdown hit the UK in 2007, more than two million people lost their jobs resulting in diminished income and loss of purchasing power. Inflation passing its peak, income levels remaining stagnant, even normal purchasing such as the weekly grocery became harder for an average person. Leaving less disposable income at hand, hence causing buyers to spend money wisely. The effect of recession was particularly felt by the poor people or those who were on low incomes. They felt the effects of the rising cost of living associated with food and fuel prices increases in international markets. This dramatically reduced their level of spending power forcing them to adapt in a range of ways which was not seen before, such as buying cheaper and sometimes buying poor quality food, including fast and frozen food. Major organisation had to modify their models because very few organisations are recession-proof. At the same time, Morrisons needed to strengthen their position in this competitive market, by attempting to lessen the gap between themselves and their top competitors, such as Tesco and Sainsburys. Therefore, the primary objective of my coursework is as follows: ‘To ascertain as to what realistic measures Morrisons have taken to stay as a going concern during the recession and to assess whether they made the necessary changes to be able to bridge the gap between themselves and the top competitors in the industry. ’ For me to be able to substantiate this, I am going to use following ratio analysis as secondary objectives: 1) . Common –size Analysis of Morrisons competitors’ performance showing over the course of three years 2) . Trend Analysis of Morrisons showing overall performance over the course of the three years I will also use the non financial data as secondary objectives: 1) Evaluate non-financial data for all parties concerned. http://www. ids. ac. uk/go/news/what-the-global-recession-means-for-poverty-in-the-uk http://www. jrf. org. uk/publications/impact-global-economic-downturn-communities-and-poverty-uk Objective For the purpose of this project, the years in consideration will encompass a financial period covering 2007 to 2009. The rationale behind choosing this particular period is because it covers the market at a time when it has already hit recession and was gradually recovering from it. For me to be able provide a true and fair view, I would need accurate comparisons which would result in an unbiased view of Morrisons performance. To assess Morrisons Performance, I will be comparing it with the two undisputed market giants which are Tesco and Sainsbury’s. As accurate industry averages are difficult to obtain I will be using comparisons with Tesco and Sainsbury’s on a like for like basis. I will make use of ratio analysis to assess the financial performance of Morrisons before focusing on the non financial areas. To further understand their capabilities I would use a strategic planning method called SWOT Analysis to evaluate the weakness, opportunities and threats involved in the organisation and compare them to their competitors. My primary objective to assess whether the gap between Morrisons and its main competitors has closed and what course of action may be best suited considering the information obtained and results of the findings.. Information Gathering Once the objectives are set, my next step is to gather as much information as possible relating to the organisations under consideration. This Information can be gathered in two ways; via Primary data or Secondary data. 1) Primary data Primary data involves collecting data at source such as questionnaires, surveys and interviews. 2) Secondary data Secondary data involves data which is already available, collected by someone else for their own purposes of for general use such as Financial Statements, reviews, and other related pieces of information. Financial Statements: Financial analysis cannot be performed without the availability of the company`s financial statements. Therefore financial statements are the only piece of information available to the stakeholder through which they can analyse company’s performance. Reliability Information that can be trust would be reliable. Therefore reliability is a key factor and although Primary data is generally reliable because is collected at source. Its interpretation can change the dynamics depending on the results seen by the user and the quality of responses provided by the recipients. Focus on using secondary data As mentioned earlier, secondary data is collected by others for their own purposes. I am going to focus on building up on my report using secondary data as it is more relevant and reliable hence interpreted more consistently. http://en. wikipedia. org/wiki/Primary_source The Internet (World Wide Web) The World Wide Web as we know it, has been the biggest source of information in compiling this project. Since not all information available on the internet is reliable and accurate, I decided to utilise on highly reliable sources. Therefore I have attempted to focus on the following websites for information: www. accaglobal. co. uk www. economist. com www. ft. com www. morrisons. co. uk www. tesco. co. uk www. sainsburys. co. uk www. thegrocer. co. uk Secondary data gathered from these websites are as follows: Financial Statements Financial statements on their own are of limited use. When interpreting financial statements it is important to ascertain who the users of the information are and what information is needed. In the UK, all companies are required by law to prepare and publish financial statements annually. The form and content may be regulated primarily by national legislation and in most case must also comply with Financial Reporting Standards (FRS). For this reason most organisations disclose such information on their websites, in order for it to become more easily obtainable for potential investors. This information was sufficient for me to calculate the ratios that I had selected and perform the financial analysis. (http://beginnersinvest. about. com/od/gaap/tp/financial-statements. htm) Industry Publications The 21st century has brought a number of new technological changes to the publication industry. Food retail industry holds a big market share in the UK and they are regularly scheduled publications that present recent news. However, the Institute of Grocery Distribution www. igd. com compiles analyses and comments on trends on worldwide Grocery markets, with extensive information on the UK market. The website, www. grocer. co. uk, which also has its own magazine ‘The Grocer’ provides countless articles on the shape and events affecting the food retail industry. Newspaper Articles With easy access to the internet, most popular and reliable finance orientated newspapers are now accessible via the internet or through paid subscriptions. I have used The Economist www. economist and the Financial Times www. ft. com to gather information relevant for my report. Based on the findings I will use SWOT analysis to establish the business performance review. Accessing these websites not only gave me a wide-ranging level of information directly related to Morrisons, but also of the industry as a whole. Educational Publications As an ACCA student my main resource for educational publication was the ‘Student Accountant’, published by ACCA. This is a monthly publication which provides in depth knowledge and information relating the accountancy world. It provides information on how to improve your performance discussing exam techniques. From time-to-time, it publishes articles on guiding students in how to be successful in the RAP and the things to look out for. I have used the BBP â€Å"success in your research and analysis project† as a guide for my project. I Have also made use of my academic books such as F2, F3, F7 and F9 to consolidate the findings and refresh my concepts and theories. https://www. gov. uk/ Constraints on Information gathering (http://www. studymode. com/subjects/limitations-on-information-gathering-page3. tml /) Gathering information has its limitations and to minimise those limitations it is vitally important to understand what information is relevant or else it can lead to making a wrong decision due to unreliable information. I have attempted to filter out reliable information by investing a lot of time in carefully assessing and validating the information through cross referencing publications to the best of my abilities. Although I still believe that it is only natural that the above method used still has its limitations which I would like to highlight below: These are outlined as follows: ) As information gathered from the internet is of secondary in nature. It is possible that an element of human error exits. 2) Quality information is not readily available, requiring a great deal of time and effort to filter out using trade publications and analysing comparative data. Accounting and Business Techniques As mentioned earlier in this report, the main method I plan to use for establishing the company`s performance shall be Ratio Analysis and (SWOT Analysis) for non-financial analysis. Ratio Analysis (F2 Management accounting page 493) (http://www. renhall. com/divisions/bp/app/cfl/RA/RatioAnalysis. html) Financial performance measures are used to monitor the overall management of money in the business. Numerous financial measures can be used to assess the overall performance of an organisation as a whole. Interested parties including Analysts review a company’s financial statements in order to gain a better understanding of the organisations financial position. There are several performance measurement techniques which have been developed to assist in understanding the organisations true financial position. These performance measurement techniques known as ratios, can at times also provide in dept analysis into the company`s future growth. Typical tools used in the accountancy industry are : 1) Short term Solvency Ratios 2) Debt Management Ratios 3) Asset Management Ratios 4) Profitability Ratios 5) Market Value Ratios 6) Equations. Ratios under consideration The area of focus for this project will include ratio analysis and interpretation of the following: 1) Profitability ratios 2) Debt Management Ratios 3) Short term Solvency Ratios Limitations of Ratio Analysis http://accountingexplained. com/financial/ratios/advantages-limitations) Even though ratio analysis is a widely used tool it certainly has some disadvantages: 1) Comparability: Different organisations operate in different industries following different accounting policies. For example, inventory is valued differently by different organisation such as, some might follow marginal costing techniques whereas other might use absorption costing . Therefore it is not always practical to compare two organisations simply by analysing their ratios. ) Past Information: Ratios are compared on a quantitative basis explaining the relationship between past information where as users are more concerned on the organisations current and future information. SWOT Analysis (http://en. wikipedia. org/wiki/SWOT_analysis) SWOT Analysis is an effective technique in identifying both the Opportunities open and the Threat an Organisation faces. It is also used as a means to understand the Strengths and Weaknesses of an Organisation. SWOT Analysis particularly aims to identify key in ternal and external factors as important to an objective. It groups key pieces of information into two main groups: 1) Internal activities- Strength and Weaknesses 2) External activities- Opportunities and Threats Limitations of SWOT Analysis as a non-financial analysis tool (http://www. mindtools. com/pages/article/newTMC_05. htm) Just like ratio analysis, SWOT analysis has its disadvantages. 1) Factor Weighting. The analysis does not provide a means to identify the significance of one item versus another in a list. Therefore further analysis is required to establish the impact of the individual strengths, weaknesses, opportunities and threats on the objective of the study. ) Validity Factors. SWOT analysis is a subjective process producing results which reflect bias on the person contributing towards its analysis. Furthermore the analysis uses data which is available at a particular moment in time and may be outdated fairly quickly leading to a business making a decision on unreliable or irrelevant data. Considering both methods have thei r limitations, in order for me to mitigate the effect of deficiencies, using various techniques simultaneously will better euip me to come to a more informed conclusion Performance Analysis I will start by using Performance Analysis to compare Morrisons financial performance with the industry leaders over a course of three years. Total UK Sales and Sales Growth over the whole period (in ? m)  | 2007| 2008| 2009| Tesco| 32,665 | 34,858 | 38,191 | Morrisons| 12,462 | 12,969 | 14,528 | Sainsburys| 16,860 | 17,837 | 18,911 | Choosing the sales figures from above and using a Compound bar (multiple) chart , I have been able illustrate the growth each company has had over the past three years. | Growth| Tesco| 16. 2%| Morrisons| 16. 58%| Sainsburys| 12. 16%| (Morrisons revenue increases by 16. 58 % from 2007 to 2009). Despite the recession, during the period 2007 to 2009, Tesco, Morrisons and Sainsbury’s, they all have had steady growth. Although Tesco Sales include non-food items such as clothing and electrical appliances, it is evident from the table above that Morrisons sales growth during this period was very similar to Tesco. This indicates that although Morrison s sales are significantly lower than Tesco, they appear to be improving. Operating Profits and Growth over the period Operating Profit (? m)| | 2007| 2008| 2009| Tesco| 2,083 | 2,164 | 2,540 | Morrisons| 423 | 612 | 671 | Sainsburys| 429 | 535 | 616 | | Growth| Tesco| 21. 94%| Morrisons| 58. 63%| Sainsburys| 43. 59%| (Morrisons operating profit increases by 58. 63 from 2007 to 2009) Operating profit margins for all three companies also increased over the three year period. . Although the figures show that there was a growth of almost 60%. In fact, it was a 30% higher than Tesco’s own operating profit growth. Tesco was showing interest in foreign markets such United States of America and India, as was mentioned in their financial review. On the surface of it, higher revenue may be a good sign for an organisation but the higher the revenues, the harder it is to exceed those expectations for the following year. Profitability/store Being the market leaders it is obvious that Tesco and Sainsburys have considerably larger operations than Morrisons. This can further be seen in the table illustrated below. | Total Stores| | 2007| 2008| 2009| Tesco| 1988| 2115| 2282| Morrisons| 368| 375| 382| Sainsburys| 788| 823| 792| Since Morrisons operates less than 20% of the total stores of Tesco and half the stores that which Sainsburys does. Morrisons has had similar level of revenue and, most surprisingly of all, a higher level of operating profit. In the period covering between 2007 and 2009 Morrisons opened 7 supermarkets where as Tesco opened 294 outlets and Sainsburys opened a total of just 4 outlets including 31 sites which were closed down in 2009. During this period, Morrisons opened a total of 14 supermarkets for the period. Keeping all fact at hand, Morrison has predominantly focused on opening larger supermarkets and their presence on the high street is fairly limited in comparison to Sansburys and Tesco. For an indepth analysis on this matter, I have decided to calculate the profitability per store for each of the companies for the three year period. I will be using the operating profit figures and total number of stores from the charts above. | Profitability per store (? m)| | 2007| 2008| 2009| Tesco| 1. 05 | 1. 02 | 1. 11 | Morrisons| 1. 15 | 1. 63 | 1. 6 | Sainsburys| 0. 54 | 0. 65 | 0. 78 | The result of calculating profitability per store clearly shows that Morrisons not only had the highest profitability per store but also the greatest profitability growth over the same period. This shows that Morrisons have a remarkable business model considering all this growth was in the middle of a deep recession. From the results above, it can be seen that Tesco did slightly suffer. As mentioned before, Tes co was attempting start operations abroad but they too posted a slight increase in profitability per store by the end of 2009. Although it is still a lot lesser than the profitability per store in relation to Morrisons. Closure of 31 outlets for Sainsburys meant that there was lost revenue from those outlets. Although it could be argued that having those outlets run could have meant even lower profitability levels. Sources of information: (http://www. tescoplc. com/index. asp? pageid=30) (http://www. morrisons. co. uk/Corporate/2009/AnnualReport/index. html) (http://www. morrisons. co. uk/Documents/Annual_Report2007. pdf) (http://www. jsainsburys. co. uk/ar09/financialstatements/groupincome. shtml) Ratio Analysis – Appendix 1 to 6 For ratios to be meaningful, they must be used in comparison to other companies in a similar industry. Even though I have been evaluating the sales and profitability figures of Morrisons to Tesco’s, I believe it would not be practical to compare their individual financial ratios. The underlying reason being, that Tesco’s financial statements include their worldwide figures, as well as cross sector earnings. Despite the fact that they use IAS 14 (International Accounting Standards) which is segmental reporting, it is unlikely that an accurate analysis could be made as it is not on a like to like basis. For me to be able to make a more informed opinion on the performance of the companies. I have chosen to use Key information from Sansburys financial accounts (Appendix 6). The ratio analysis will provide much more meaningful information because the revenues and profits generated are extremely similar and provide a better choice for analysis. (http://www. demonstratingvalue. org/resources/financial-ratio-analysis/) Profitability Ratios http://www. businessdictionary. com/definition/profitability-ratios. html Profitability ratio is a measure that highlights the performance of an organisation in terms of its ability to generate profit. It gives an indication of how well the management is performing in achieving the organisational goals. These ratio include: Gross Profit Margin Gross Profit x 100 Revenue This is the margin a company makes on its sale and would be expected to remain reasonably constant. From the results obtain using ratio analysis, the Gross Profit Margin for Morrisons has increased by 1 percentage point. With the current figure being 6. 28%. From the analysis it can be seen that there was a slight decrease in the figure in 2008 which was of 0. 03 %. This decrease can be linked to the cause and effect of recession. Whereas, looking at the Gross Profit Margin of Sanisbuys, it can be seen noted that that the figures a showing a consistent fall over the course of three years. Since the revenue figures show an increase between 2007 and 2009, the margins actually fell by more than 1 percent from 6. 83% to 5. 48% during the same period. This could be due to higher cost of sales or increase an in inventory levels linking it again to the cause and effect of recession. Operating Profit Margin Net Profit x 100 Revenue Operating profit margins measures how well a company controls not only its cost of sales, but other selling and administrative costs. After a significant rise in the Operating Profit Margin for Morrisons, in 2008. There was a slight drop of 0. 01 percent in 2009, standing at 4. 62. % This is consistent with the fact that the Gross Profit Margin for Morrisons also fell by a similarly small percentage in the same period. A similar trend can be seen with Sainsburys because their Operating Profit Margin slightly fell in 2008. They recovered fairly well in 2009 with Operating Profit Margin of 3. 56%. Leaving them 1% behind Morrisons. Return on Equity Net Profit x 100 Average total equity Investors are interested in Return on equity (RoE) also known as ‘the investor’s ratio’ because it measures how much profit a company generates for its ordinary shareholders. The Financial Ratios in Appendix 4 show that Morrisons Return on Equity has significantly improved from 9. 40% in 2007, to 14. 49% in 2009, which is on the whole very commendable. The chunk of the increase came in 2008 as can be seen from the ratios while growth continued into 2009 at a much slower pace. Looking at the results of Sainsburys, the return on equity actually fell. The chunk of the fall was in 2008, falling by 1. 26% from 10. 97% in 2007 to 9. 71%. They consequently recovered to a RoE of 10. 65% in 2009. (http://www. investopedia. com/terms/r/returnonequity. asp) Profitability Analysis Commentary Since no organisation is fully recession proof, it is fair to say that Sanisburys drop in profit was partly to do with the recession and the diminishing value of pound sterling It is worthy of noting that Sainsbuys would naturally be effected by this drop in profits because some of its suppliers came from outside the country. The effect of this was that their purchasing power weakened due to the weakening of currency exchange rates. Whereas Morrisons predominantly source their produce locally, this model of procurement left them in a relatively stronger position. As Sainsburys was possibly facing increased cost of sales, it was not possible for them to pass them on to their customers in fear of losing them, they had to absorb those costs and reduce their margins. Liquidity Ratios Liquidity Ratio measures how well a company to turns its short term assets into cash to cover its financial obligations. Short-term creditors frequently use the Liquidity Ratios to establish whether a company will be able to continue as a going concern. Current Ratio Current Assets Current Liabilities The higher the current ratio, the more likely an organisation is in a position to pay its short term debts. A current ratio of less than one means that the company has a negative working capital and is probably facing liquidity issues. In such a situation it may be hard for a company to get credit from its suppliers. The results of Morrisons show an improved in their current ratio, although it may still be argued that they are still very low at 0. 53 in 2009. Sainsburys results show very similar results of 0. 54 in 2009. Although the current ratios for both companies may be similar in 2009, looking at the preceding years Sainsburys has been in a continuous decline from 0. 7 in 2007 to 0. 54 in 2009. Contrary to that, Morrisons has continuously improved over the same period from a current ratio of 0. 4 in 2007 to 0. 53 in 2009. (http://www. investopedia. com/terms/l/liquidityratios. sp) Quick Ratio Current Assets Stocks Current Liabilities Quick Ratio measures the company`s ability to meet its short term obligation with its most liquefying assets. The concept behind this is to be able to generate cash as soon as possible. Amongst other items, current assets consist of cash, receivables and Inventory. Some organisations in the market sell their receivables using, factoring or for that matter, invo ice discounting as a means to generate cash flow. On the other hand Inventory is considered as a slow moving item with inherent attributes of obsolescence nd perishablity. Since inventory is dependent on variables such as supply and demand it is usually hard to liquefy it when cash is needed. For this reason the quick ratio eliminates the inventory from the equation giving a much more rigorous measure of liquidity. As a food reseller Morrisons, Sainsbury and Tesco, they all hold high inventory levels, for this reason, almost half of their current assets comprises of stock. From the results obtained in Appendix 4, Morrisons has had a steady improvement in its quick ratio, resulting in a ratio of 0. 28 in 2009. Looking at Sainsburys results for the same period, The Quick Ratio has fallen from 0. 49 in 2007 to 0. 30 in 2009. Although the ratio figures for both companies are somewhat similar, both are moving in totally opposite directions. Liquidity Position Analysis – Comments Looking the statement of financial position of both companies, it is evident why Morrisons Liquidity position continued to improve where as Sainsburys weakened. Debtors level for Sainsburys fell between 2008 and 2009, resulting in a further weakening of their liquidity position as they may have been discharging debts sooner than needed. Although both companies increased their creditor balances quite significantly, Morrisons actually managed to offset this by having increased levels of cash and cash equivalents. As a consequence Sainsburys position weakened quite significantly where as Morrisons marginally improved their liquidity position. Finance Leverage Ratio A finance leverage ratio indicates the extent to which the business relies on debt financing. http://www. bizwiz. ca/financial_leverage_ratio. html Gearing Ratio Total Long-term Debt Total Equity The financial leverage ratio is also referred to as the debt to equity ratio. t is undoubtedly seen as a key ratio in establishing how the company is geared. Although the overall gearing of Morrisons fell from 0. 40 to 0. 37, this is despite an increase between 2008 and 2009. This increase can pre-dominantly be explained by the fact that a floating credit facility – which is normally secured against inventories – of ? 250m was obtained in the period le ading up to 2009. Sainsburys reduced its gearing between 2007 and 2008, but it dramatically increased by more than 11% in the subsequent period to 2009. The main contributing factor to this was the fact that ? 80 of share capital was returned by way of a B share scheme. This is evident in the fact that it has more skilled staff preparing fresh food in-store than any other supermarket. According to The OCamp;C Grocer Index, Morrisons is in the Top 5 food producers in the UK. It owns 3 bakeries, 6 food and vegetable packhouses, 3 Abattoirs and 1 Food Preparation factory that provide fresh produce to all their stores throughout the year. 2) Self-sufficient Logistics: over 2000 trailers and 680 tractor units move in excess of 16 million cases of products to Morrisons stores each week. These are operated through one of the 12 distribution centres that are operated ainly by Morrisons themselves. This allows Morrisons almost complete control over deliveries and stock levels, which in return affords them the luxury of being able to get fresh produce in store as soon as is physically possible. 3) 100% British – reduction in Carbon Footprint: All pork, beef and lamb produce sold in Morrisons is 100% British. Not only does this appeal to customers in th e UK – who would be even more assured of its freshness because of its source – but also has a massive impact on their carbon footprint which benefits the entire population. This reduction not only saves on additional costs, such as transportation and storage, but is in line with their Corporate Social Responsibility Targets which aim to significantly reduce their Carbon Footprint over the course of the subsequent years. In fact, the previous target that was set in 2005 (of reducing CO2 emissions by 36% by 2009) was successfully completed midway through the year. 4) Own Properties: 95% of all of Morrisons estate is freehold. This is a significant amount as it firmly places operational control in the hands of the organisation. Lease negotiations, solicitor fees and the time and effort utilised in such activities can be focused entirely on their primary concern – increasing revenue by offering best value for money. WEAKNESSES All organisations have areas that can be improved on, especially when they are competing with some of the biggest companies in the world. In this regard, Morrisons is no different. However, some of their weaknesses have more cause for concern: 1) Lack of Visibility: According to a study by the Institute of Grocery Distribution (Spring 2010), Getting the right mix, over 50% of shoppers identified accessibility as a key driver of store choice. This is in response to rising fuel costs around the world, and a pick up in the world economy will likely lead to a further rise in oil prices. Thus, more and more shoppers are looking to make their purchases closer to home or to their workplace. With just 382 stores, Morrisons is at a severe disadvantage to market leaders such as Tesco and even Sainsburys, who have more than double their stores and hence cover more geographical area. With ust 7 stores opening in each of the last 2 years, it will become quite difficult to gain a larger share of the market if they are not stores quicker and becoming as easily accessible as their competitors. 2) Brand awareness: In the introduction to the financial statements for 2008, it was mentioned that although Morrisons is known for its low value and particularly great offers, they are not so well-known for the high-quality of their products – simply because Morrisons hasn’t marketed it as well as some of their competitors have. Now although they immediately began a campaign in order to rectify this, it will not be possible to correct it straight-away. To gain such a reputation demands a long-term cultivation and focus. It will be sometime yet before Morrisons has remotely the same brand value as organisations like Tesco, however it is not impossible but does require a significant amount of work. 3) Costs: Although having their own distribution centres, logistical arrangements and food production centres is certainly an advantage for Morrisons, it is vitally important for them to assess whether continuing with them is the best way forward. Larger organisations do not necessarily have the same infrastructure, but rather than it being a hindrance, they use it to great advantage and manage to save a significant amount of expenses due to the economies of scale they receive when they purchase in larger quantities. 4) Non food Sales almost non-existent: With food retail being Morrisons primary activity they have managed to perform remarkably better than competitors such as Sainsburys in areas such as profitability per store. However, as more and more shoppers prefer to go to supermarkets which can cater to all their non-food needs, there will come a time when Morrisons will need to consciously make the decision of whether or not they will be able to compete for a share of this market. 5) No online retailing: All of Morrisons major competitors have launched online grocery shopping, either directly or in conjunction with a caretaking company. As this facility is not available at all to Morrisons customers, they may be at risk of losing them to competitors that can provide this service. OPPORTUNITIES Every organisation must evaluate each opportunity that may present itself. However, as these opportunities will not remain forever, it is important for Morrisons to be pro-active in their search and quick to act upon finding such opportunities: 1) Increasing visibility: This is by far the most promising of opportunities that Morrisons has identified and acted upon. The impending acquisition of Co-operative/Somerfield stores that was disclosed in the 2009 financial report will certainly add significant visibility to the Morrisons brand in 2010. As I discussed earlier, more and more shoppers are willing to switch stores simply due to their accessibility and acquiring more premises and developing more sites will almost certainly be to the benefit of Morrisons. 2) Diversification: Having a firm foothold in the food retail market is a good place to start. To build on this platform, Morrisons should consider diversifying its product range to include non-food product ranges, such as Tesco has done with its Famp;F Fashion range. It will require significant capital expenditure to research, develop and market such products. However, done correctly, it could well assist Morrisons in gaining market share – at the expense of their competitors. 3) Loyalty Schemes and Special Offers: At the moment, Morrisons does not have a loyalty scheme in place. Both Tesco (Clubcard) and Sainsburys (Nectar) have these in place and undoubtedly benefit from it as the shopper has an additional reason to go to one of their particular supermarkets. According to the Institute of Grocery Distribution (Spring 2010), Getting the right mix, shoppers are increasingly being influenced by these factors. In 2009, almost 25% of customers decided where to shop based on in-store promotional activity, whilst approximately 23% of customers made their decision of where to shop on the basis of loyalty schemes. In order to be able to compete with their competitors, Morrisons would be well advised to investigate the feasibility in rolling out such a scheme. ) Online Retailing: Although this was discussed in their weaknesses, it is also an opportunity. This has become a much bigger market in recent years, as more and more customers would much rather they spend what valuable free time they have in doing leisurely activities, than queuing up at checkout counters. Morrisons are the only Top 4 organisation to have yet to enter this market. THREATS In order to stay ahead of the game – regardless of the industry – organisations need to be aware of what possible threats exist. Morrisons, as one of the smaller food retailers, will need to be doubly aware and pro-active in this regard, as the food retailing business is extremely cut-throat. Some of the threats they face are: 1) Over-reliance on local produce: Although sourcing produce locally is seen as one of Morrisons’ main strengths, there is a fear that they may be over-reliant on them. Epidemics of mad-cow disease have previously banned UK meat being sold and although such situations arise very rarely, should they come about they could be potentially disastrous for the company. Morrisons should effectively plan for such disasters in order to not be shown up at that time and therefore have a contingency plan to fall back on. 2) Price Cut war: The food retail industry is an extremely competitive market. On an almost daily basis each supermarket analyses and attempts to beat their fellow competitors’ prices. Although Morrisons themselves are quite efficient and proactive with their special offers, it is only to be expected that market leaders such as Tesco have not gotten to where they are without being particularly ruthless. With such a dominance of the market, Tesco and other market leaders are in prime position to make the most price cuts, as they undoubtedly benefit from increased economies of scale due to the sheer volume of purchases that they do. Morrisons must ensure that, whilst they maintain the high quality that they promise, they also look into cost-saving measures so that they are not caught out if and when a major price-cut war breaks out. Conclusion Morrisons has continued to develop as an organisation, and its financial performance clearly indicates this. Reduced levels of gearing, higher operating profits per store, and significant increments of return on equity all point to this fact. The review period selected coincided with an unexpected recession. However, Morrisons has gone from strength to strength, not only increasing its operating profit levels, but profits before taxes as well. One of the main reasons for not being as affected by the reduced power of the pound was because they mainly source supplies from local producers. Competitors, such as Sainsburys, are not as active in the British market and as they source more products from abroad, their purchasing power has diminished and reduced their margins, as the additional costs could not all be passed onto the shoppers for fear of losing their custom. This is the source of Morrisons greatest strength and biggest weakness. They must ensure that over-reliance on a few local suppliers does not leave them susceptible to any potential local disasters such as reduced rainfall or diseases to livestock. This would be catastrophic and they must ensure they have a plan B to resort to should such an event arise. Morrisons has continued to open new sites, albeit at a far slower rate than the industry leader, Tesco. This is an area that Morrisons should be looking at, and, according to their financial reviews, they are currently in the process of acquiring and redeveloping a number of Co-operative stores – which should increase their visibility and accessibility to both, existing and newer customers. Another area that will need some attention will be to the continued absence of Morrisons non-food range. With all major rivals having their own fashion brand, extensive home ware and electronic departments, this is obviously something that Morrisons should attempt to break into. Loyalty schemes and online retailing are further areas that Sainsburys and Tesco are already established in. Although it is never too late to introduce such schemes, it is important that Morrisons try and establish how feasible such schemes would be and whether they could benefit from it before it becomes too difficult to break into this market. Morrisons has also set optimistic and ambitious targets with regards to their Carbon Footprint, and as society as a whole is much more aware of these ‘green’ issues, it will certainly not harm their reputation, but enhance it. They are actively involved with the community and although this would once be lauded, it is now considered the norm as Tesco and Sainsburys both have their own community support projects.

Reaction Paper - The Things They Carried Essays -

Reaction Paper - The Things They Carried The Things They Carried was a story about soldiers caught in the confusion of the Vietnam War. There are a lot of apparent themes that are dealt with when writing a story about war, especially about death. I enjoyed reading this story, however there were some things about it that I was concerned about. I would like to discuss the authors style of writing, his meaning of the title The Things They Carried and the way the author and his characters deal with death. This story was written with a variety of styles, and it was in a non-traditional format. The main style seems to be a third person, limited omniscient story. However, this story also includes elements of flashback. In a traditional flashback however, the character having the flashback usually is telling the story, the flashback or past events is told only once, and then we view the character or characters revelations afterwards. This story breaks all of the rules of the traditional flashback. In the story, a comrade dies, Ted Lavender. The event of his death is retold 4 or 5 times within the story, from all different angles. For some readers who read this for the first time, especially myself, this was very confusing. Its almost as if the story is being told as a movie, where we are supposed to have some visual reference as to where we are in the story. Another element that was confusing is that if the reader has no knowledge of famous or foreign wars, the reader would not know that this is set in the Vietnam War. The word Vietnam is not mentioned until later on in the story. This story could have easily been set in WWII, since this war did deal with some of the Far East countries. The story did have a modern feel to it, so I believed that it was the Vietnam War. Finally, the author used vulgar words in the story. I believe that you take a serious risk when you write literature with swear words, because then you separate most of your audience. Either your audience is liberal and understands the use of the words, or your audience is conservative, and they are offended and dont finish reading. However, I also believe that the words are put in not for the vulgarity, but for an authentication of what was going on in the war. They were not used in every dialogue, or every sentence, but in places where you might normally hear them. All of these different elements together provided for a very dynamic story. I did pick up on the central themes in the story. One thing that was apparent was Lt. Jimmy Cross, and his use of his girlfriend Martha to deal with the war. Another is the death of one comrade, Ted Lavender, and how it affected the soldiers. And then there is the title, The Things They Carried, in which the author takes time to emphasize throughout the story. I felt that author also tried to mislead readers by the title, because the story is really not about the Things. In the story there are large passages in which the author describes, to the pound, the weight of the physical things that each of the soldiers carried. In each passage however, there was one statement or something that didnt fit into the physical things category. The soldiers were also sectioned off into stereotypes, which I also believe was on purpose. For example Ted Lavender, who was scared, carried tranquilizers . . . Dave Jensen, who practiced field hygiene, carried a toothbrush, dental floss, . . . Ted Lavender carried six or seven ounces of premium dope . . . Ironically, the soldier who was scared, Ted, was the one who ended up dead in the story. Later in the story, the passage about The Things They Carried changes into mental things. For example, They carried their reputations. They carried the soldiers greatest fear, which was the fear of blushing . . . This is the authors way of coming out and explaining that the soldiers do have some kind of emotion, however they cant show or

How to Edit Your Essay and Create a Perfect Work

How to Edit Your Essay and Create a Perfect Work How to Edit Your Essay and Make Your Writing Laconic Making your paper laconic is crucial, but it requires certain skills. We bet you do not really like reading paragraphs, which do not specify anything particular or really long sentences. Your main objective is to inform your reader about something, so your writing has to be professional enough. However, it is not necessary at all to interrupt the flow of your writing just to check whether you are laconic enough. Editing is to help you make your essay more laconic and precise. Below, you will find some tips on how to make your writing readable and more understandable to your reader. No general words – only specific ones To express specific points, writers use small and dubious words. Your work might seem a bit confusing if you include too many small words. It is possible to reach laconic writing by adding more specific words. For that purpose, it’s recommended to use a thesaurus. For example: The deputy informed people about hassles relating martial law in the country on local TV.- The deputy addressed martial law on local TV. Each word in your sentence has to be questioned In the process of writing, it is recommended to check each of the words to make sure it conveys something essential to your sentence. If some words don’t, just substitute or get rid of them. For example: My professor showed me how to cut useless words from my English essay I wrote in class today. – My professor showed me various techniques of cutting useless words from my essay. Combined sentences Sometimes, it is required to combine two sentences without decreasing their value, in case information doesn’t require a full sentence. Such combined sentences form laconic information. For example: The director’s movies show moral values and the significance of mutual respect between people. She created four movies. – Four movies of this director show moral values and the significance of mutual respect between people. Remove those words which emphasize obvious things Always think of readers when trying to make your essay laconic. If you noticed that some of the phrases or sentences show things obvious to everyone paraphrase or simply get rid of them, otherwise readers will lose interest in your paper. For example: She got my inquiry about LED screens yesterday, and read it with special attention. – She got my inquiry about LED screens yesterday. Remove unnecessary determiners Removing words or phrases, which do not contribute to the entire sentence but define the noun won’t destroy the meaning of your sentence, so you can easily do that. If you are not sure about its necessity, just write down your sentence without it. Does it make sense? Then this phrase is not necessary. If the sentence lost its meaning, then you should leave it. For example: I don’t really like any particular type of activity in this club. – I don’t like any activity in this club. Avoid repeating words Make sure not to mention some words and phrases too often in the text, especially in the same paragraph. If they don’t contribute to the content of your text, they are just not necessary. For example: Our company hired six new employees. These employees worked hard on the weekdays. – Our company hired six new employees who worked hard on the weekdays. No excessive pairs or categories Sometimes, we tend to you the word pairs implying each other, so pay attention to such pairs and avoid them. For example: sad tragedy, surprise, result, etc. some examples of excessive or redundant categories are: large in size, green color, a period in time, etc. Phrases can be transformed into single words and adjectives If possible, transform phrases describing something into single words or adjectives. For example: A student who works hard will always reach his goal. – A hard-working student will always reach his goal. Who, which, that clauses have to be converted to phrases As long as it is possible, transform clauses to single words or phrases. For example: All applicants who are willing to enter our University have to write a perfect essay. – All applicants have to write a perfect essay. Active voice instead of passive voice Try to use the active voice, while such phrases are laconic and precise. For example: This paper was written by John. – John wrote this paper. Avoid abusing expletives at the beginning of your sentences In some situations, such expletives as there+be-verb or it+be-verb are very effective, but not at the very beginning of the sentence. For example: It’s the coach who is supposed to motivate our team. – The coach is supposed to motivate our team. Don’t abuse noun forms of some verbs Whenever possible, use verbs instead of noun forms. Verbs are used to engage the readers and keep their interest. For example: My life is a collection of memories. – I collect memories. Some other don’ts Do not use there is/there are too often. Avoid such words as basically, more, actually, really, very. Don’t use clichà ©s. If you want your paper to be more professional and interesting to your reader, make it laconic. Don’t hesitate to use all the above-mentioned tips to edit your essay.

How to Use Italian Reflexive Pronouns

How to Use Italian Reflexive Pronouns If you want to use reflexive verbs in Italian, then you have to be familiar with reflexive pronouns, too. Reflexive pronouns (i pronomi riflessivi) mi, ti, si, ci, vi, and si look just like direct object pronouns, except for the third-person form si (which is the same in the singular and in the plural). In a reflexive sentence, the action of the verb refers back to the subject. Examples: I wash myself. - Mi lavo.They enjoy themselves. - Si divertono. In reflexive sentences, Italian verbs, like English verbs, are conjugated with reflexive pronouns. Reflexive pronouns (i pronomi riflessivi) are identical in form to direct object pronouns, except for the third person form si (the third person singular and plural form). Â   The following table includes the reflexive pronouns in Italian. Italian Reflexive Pronouns SINGULAR PLURAL mi myself ci ourselves ti yourself vi yourselves si himself, herself, itself, yourself (formal) si themselves, yourselves (formal) Just like direct object pronouns, reflexive pronouns are placed before a conjugated verb or attached to the infinitive. If the infinitive is preceded by a form of dovere, potere, or volere, the reflexive pronoun is either attached to the infinitive (which drops its final –e) or placed before the conjugated verb. Note that the reflexive pronoun agrees with the subject even when attached to the infinitive: Mi alzo. - Im getting up.Voglio alzarmi./Mi voglio alzare. - I want to get up. The pronouns Mi, ti, si, and vi may drop the i before another vowel or an h and replace it with an apostrophe. Ci may drop the i only before another i or an e: Voi varrabbiate facilmente. - You get angry easily.I ragazzi salzano alle sette. - The boys woke up at seven oclock.A casa, mannoio. - At home, I get bored. To see how reflexive pronouns work with reflexive verbs, see a sample conjugation of lavarsi (to wash oneself) in the table below. Lavarsi - To wash oneself Mi lavo ci laviamo ti lavi vi lavate si lava si lavano Italian Workbook Exercises Questions | AnswersReflexive PronounsA. Complete the following with the appropriate present indicative reflexive forms of the indicated verbs. Io ________ Enzo. chiamarsiQuelle ragazze ________ alle otto. alzarsiLoro ________ vicino alla porta. sedersiDaniele ________ lentamente. vestirsiNoi ________ facilmente. addormentarsiIo non ________ mai. arrabbiarsiVoi ________ sempre. lamentarsiFrancesco ________ di Teresa. innamorarsi Questions | AnswersB. Complete the sentences with one of the verbs given below.chiamarsi, diplomarsi, fermarsi, laurearsi, sentirsi, specializzarsi, sposarsi Io ________ Valentina. Tu come ________?Andate dal dottore quando non ________ bene?Maria frequenta luniversit. Vuole prima ________ in medicina, e pio ________ in cardiologia.Gli studenti italiani ________ alla fine del liceo. Poi vanno alluniversit.Ugo e Vittoria ________ se trovano una casa. Italian Language Study Resources: Italian Language LessonsItalian Audio PhrasebookItalian Language Audio Lab Related Articles: Understanding the Italian Present Conditional TenseGive Me a Hug! Understanding Italian Reciprocal Reflexive VerbsItalian Reflexive VerbsHow To Use Reflexive Pronouns in Spanish

How to Use Italian Reflexive Pronouns

How to Use Italian Reflexive Pronouns If you want to use reflexive verbs in Italian, then you have to be familiar with reflexive pronouns, too. Reflexive pronouns (i pronomi riflessivi) mi, ti, si, ci, vi, and si look just like direct object pronouns, except for the third-person form si (which is the same in the singular and in the plural). In a reflexive sentence, the action of the verb refers back to the subject. Examples: I wash myself. - Mi lavo.They enjoy themselves. - Si divertono. In reflexive sentences, Italian verbs, like English verbs, are conjugated with reflexive pronouns. Reflexive pronouns (i pronomi riflessivi) are identical in form to direct object pronouns, except for the third person form si (the third person singular and plural form). Â   The following table includes the reflexive pronouns in Italian. Italian Reflexive Pronouns SINGULAR PLURAL mi myself ci ourselves ti yourself vi yourselves si himself, herself, itself, yourself (formal) si themselves, yourselves (formal) Just like direct object pronouns, reflexive pronouns are placed before a conjugated verb or attached to the infinitive. If the infinitive is preceded by a form of dovere, potere, or volere, the reflexive pronoun is either attached to the infinitive (which drops its final –e) or placed before the conjugated verb. Note that the reflexive pronoun agrees with the subject even when attached to the infinitive: Mi alzo. - Im getting up.Voglio alzarmi./Mi voglio alzare. - I want to get up. The pronouns Mi, ti, si, and vi may drop the i before another vowel or an h and replace it with an apostrophe. Ci may drop the i only before another i or an e: Voi varrabbiate facilmente. - You get angry easily.I ragazzi salzano alle sette. - The boys woke up at seven oclock.A casa, mannoio. - At home, I get bored. To see how reflexive pronouns work with reflexive verbs, see a sample conjugation of lavarsi (to wash oneself) in the table below. Lavarsi - To wash oneself Mi lavo ci laviamo ti lavi vi lavate si lava si lavano Italian Workbook Exercises Questions | AnswersReflexive PronounsA. Complete the following with the appropriate present indicative reflexive forms of the indicated verbs. Io ________ Enzo. chiamarsiQuelle ragazze ________ alle otto. alzarsiLoro ________ vicino alla porta. sedersiDaniele ________ lentamente. vestirsiNoi ________ facilmente. addormentarsiIo non ________ mai. arrabbiarsiVoi ________ sempre. lamentarsiFrancesco ________ di Teresa. innamorarsi Questions | AnswersB. Complete the sentences with one of the verbs given below.chiamarsi, diplomarsi, fermarsi, laurearsi, sentirsi, specializzarsi, sposarsi Io ________ Valentina. Tu come ________?Andate dal dottore quando non ________ bene?Maria frequenta luniversit. Vuole prima ________ in medicina, e pio ________ in cardiologia.Gli studenti italiani ________ alla fine del liceo. Poi vanno alluniversit.Ugo e Vittoria ________ se trovano una casa. Italian Language Study Resources: Italian Language LessonsItalian Audio PhrasebookItalian Language Audio Lab Related Articles: Understanding the Italian Present Conditional TenseGive Me a Hug! Understanding Italian Reciprocal Reflexive VerbsItalian Reflexive VerbsHow To Use Reflexive Pronouns in Spanish

The process of investigating Essay Example | Topics and Well Written Essays - 500 words

The process of investigating - Essay Example Thereafter, a comprehensive step of gathering evidence follows (Walters and Petroni, Pg 9).Evidence forms the most critical part of the whole process, since a verdict is made by using the available evidence. The process of gathering adequate evidence always needs the highest level of organization and enthusiasm on the issues at hand in order to get the relevant evidence that can be used to make that just and fair judgment. It remains one of the main steps that will go a long way in enhancing skills of the people involved in spearheading the investigation. These are possible for the fact that the process involves a step-by-step process that will rely on the comprehensive handling of the preceding step in order to make the right move forward (Baryamureeba and Florence Pg, 18). Thus, an investigator has to uphold up to standard organizational skills to ensure a smooth, coherent and comprehensive investigation concerning the issues. At the end of the day, the investigator perfects the skill of organizing self on the way they handle their activities not only in that particular investigation, but also in ones life as a whole. After enough evidence are gathered, the findings are then used to make a decision on the way forward from that issue. At this point, the people involved get the fairest verdict on whatever they are involved in, which is a great step towards helping the community at large. People get just and fair treatment in any kind of issues where proper investigation is involved because there is adequate knowledge about those issues. Mental awareness of both the investigator and the client involved is increased with comprehensive use of these steps to conduct an investigation. Mental awareness is crucial for the fact that acceptance of the outcomes of issues is very reliant on the clients mental stability after a verdict is made. With adequate information

Bipolar Disorder Research Paper Example | Topics and Well Written Essays - 2000 words - 2

Bipolar Disorder - Research Paper Example The difference between perceptions of mental illness today and in the 19th century is between night and day (Nunes, 2002). That said we need to dramatically increase the amount of information and education out there on this issue. We need to know when such things become a problem and when they should be left alone. Mental health is an issue that affects all of us and must be taken very seriously by all of us. Among the more serious mental health problems that practitioners are starting to address are those arising from bipolar disorder. This essay will examine bipolar disorder and include an interview with an individual who suffers from the disorder. Bipolar disorder is a serious problem. It involves mood disorders. Sufferers swing from manic episodes to depressive episodes. Sometimes there are triggers, but sometimes these are very hard to detect (Behrman, 12). It is said that creative people often suffer from this disorder and produce some of their greatest work during the manic phases. But those who suffer from it have serious problems with relationships and employment. Some need need to be medicated, others hospitalized. It is a disorder with a wide prevalence. What can society do to help bring these issues to light and to try to help? A key thing to do is to encourage people suffering from mental illness or mental disorders such as bipolar disorder to seek help. No man or woman is an island and it can be very difficult to balance one’s life and to know when and if you might have a problem (Millon, 78). You might need help. Sometimes this involves asking your partner to help you out, to have a shoulder to cry on. But it might also involve asking a professional to talk to you and prescribe something. There’s no shame in that: it is important to get past the stigma of mental illness. That’s why those people exist and they know what they’re doing. Sometimes people have so much on the go that they themselves are unable to get a

Personal Philosophy Paper Assignment Essay Example for Free

Personal Philosophy Paper Assignment Essay I think that individuals in a society should function in a way to help each other to sustain a community alive and well. In order to keep the flow within a society continuous, the individuals in the society should abide by the rules of their community, which are set to prevent disorder or avoid a halt a community’s progress, and in this way a society can go on with its processes. Individuals should respect each other, and the rest, within their community; it is on these bases that humans have evolved with the basic morals that we recognize today. However religions have improved and streamlined basic regulations of ancient communities, and those dogmas or rules, from whatever origin theyre from, are what influenced organizations to get to how they are today, like the Puritan, Anglican, and traditional British influences on the US Constitution. I believe that people should be educated especially if they are interested in receiving that knowledge, preferably with vocational schooling or internships, just like the apprenticeships that were popular in Europe long ago, but as for less technical subjects or careers, the traditional lectures should be adequate, like it should be in a university. I think that schools should be free for those that would truly benefit and thrive in them, but they’re not. However some reasons why people do not support free college are not unjustified. Students who wouldn’t commit themselves to take advantage of that free education would be obviously wasting people’s tax money. But unfortunately I’m not sure that’s the only reason why college isnt free, like it is in Europe and elsewhere. Along the lines of morals, I believe them to be as they are in the Christian tradition, but as for culture, since religion can’t explain that, I am left to decide myself what is better for me. I personally find the culture of 21st century America to be repulsive in some respects but worthy of credit in others, I find customs of other cultures to be interesting. Here in America, many are interested entirely in materialism in life and are often driven by greed and vain pleasure. There are too many that (specifically and es pecially around the neighborhood and community where I live) steal, kill, fornicate, and commit all kinds of crimes and immoralities. One of the most heartrending things is the lack of spiritually zealous individuals, most are totally uninterested in what they participate in, and I think it has to do with the fact that they don’t know the history, the reason or rationality behind things. This is why I don’t have any close friends because none that I know of, or rather scarcely any fall into the categorizations that I respect. I have high regards for Sir Thomas More for keeping to his stand in the face of death and against the violation of what he held to be true and just. I also respect G F Handel for following through with his artistic passion, even when the situations where grim and difficult. There are several others, who I revere for their works and deeds, but I can’t make much use of these people’s legacies – I know I don’t have the capacity to accomplish feats at their level. I hardly have any skill, talent, or much else that is uniquely useful or applicable to anythi ng, and whatever qualities that I may genuinely have, they are of little use because I’m usually lacking in some other aspect that would otherwise allow me to accomplish a task effectively. I believe people in society do have responsibilities that are not written down, nor written out in some special contract, rather there are those responsibilities that are expected to be followed regardless of the circumstances. Raising a child to be compatible with social norms, communal requisites, and the law, is an example of these responsibilities, but of course there are other such responsibilities that are followed by people of all walks of life; but as everyone in this world had parents at one point in their life, the position as a parent is thus of upmost importance. Technically, as a parent or guardian you are required by the law to be the caretaker of your own son or daughter (i.e. not just expected), but the law doesn’t get too specific on other details, and as a result these seemingly minor but meaningful details often go unaccounted for. Because some people are unprepared to have children and they do unexpectedly, a â€Å"gap† is left in each individual thereafter, where ordinarily there would be certain skills that would help a person to be socially adept as well as have the ability to pass on those attributes or skills if that individual decides to have children of his/her own. Personally I know that I do have such a chink, and it is also present in both of my parents as well – my father grew up with about a dozen other siblings, and his father had to work in the fields from sunrise to sunset, while his mother had to do what else she could, such as tailoring or making dresses to raise some extra money, my mother on the other hand, grew up as if she was an orphan, her mother being the eldest of again about a dozen other siblings, my mother’s father having been lost to a casualty, her mother set out to find work, leaving my mother to live on her grandparents’ farm with her other uncles, au nts, and cousins, as if they were siblings. As you might expect, my parents grew up in poverty, never went to college, and had to find work in new frontiers, ending up in occupations unlike those of their own parents. I don’t think having children is wrong at all – far from that mentality – but I think that people should plan or be ready to have a child and provide them with all the nurture and attention they are supposed to give him/her, or else, a pattern of spiritual, mental, social, and emotional poverty could possibly repeat itself. If you ask me if I’d like to be employed in a trade like the one of my father, I would have to decline, because put simply, I have never even received any kind of preparation from my father (not that I need much) in the occupation that he is in today, and I don’t blame him. My father has always told me that he wants the best for me, and that he wants me to get a proper education in order to lead a better lifestyle than his own. However, I don’t feel as if I’ve been adequately prepared to achieve that.

My Sisters Bones - Book Report :: essays research papers

â€Å"Don’t tell Mom and Dad it’s me, okay?† She Waits. â€Å"Okay?† she says, a little louder. â€Å"Okay,† I tell my sister. â€Å"How are you? How’s college?† I’m surprised she’s calling up here, and glad for the distraction. Billy Weinstein seems to be the only one who’s noticed how her sister, Cassie, has changed since she left for college. She can tell how she seems withdrawn, obsessed with studying, and how she barely eats. Although Billie wants to talk to her parents about it, every time she brings it up, they just act as though its a phase and that she’ll grow out of it. Her father continuously says â€Å"She’s under a lot of stress now, that’s all. Freshman year is very hard at Cornell. She’ll get her appetite back after exams.† As the story deepens, Billie continues to try and show her parents how Cassie’s actions aren’t healthy. She’s even tried convincing Cassie to ask for help or to at least realize she has a problem. â€Å"No Billy, really, I’m fine. I had some breakfast before, I’m really not hungry. I’ll eat later, okay, I promise,† Cassie tells me. What makes it even worse though, is that Billie’s father is a doctor and should be able to tell that Cassie has a eating problem. As time goes on , Billie realizes that Cassie is getting deeper into problems. She sleeps all the time, and has stopped eating altogether. Finally, when Cassie’s dorm director at college calls and tells her parents that she has been getting reports from girls worrying about Cassie, Billie’s parents finally take action. As soon as they bring Cassie to the doctor, they put her in an eating disorder clinic. They all know that it will be a while before Cassie gets better since Cassie still hasn’t realized she has a problem. When Billie tells her that she should gain more wait, all she can say is : â€Å"It’s not good, it’s gross. I can’t stand it, really, but it’s the only way out of this place. Not that it’s so bad. I mean, in a way, it’s easier. Just a few simple rules. If you gain, you’re good, if you lose, you’re bad.

Comparison Essay Cuba & U.S. Essay

In different countries they have different economics structures. Some countries are very similiar to other economies while some are the exact opposite. For example a country could have a whealthy economy while another country could have a poor one , just like the U.S. compared to Cuba. The U.S. consitution is designed to protect the rights of the states by establishing a federal system of government. The U.S. federalist system some powers belong to the national governemnt, others share governments and still others are shared by both. The constitution wanted to protect state rights. They also wanted a national that had suffient powers to maintain order and keep the country united. The difference between the U.S. and Cuba is according to the constitution of Cuba, the country is a socialist state and a republic. Cuba is not a democratic republic, in which they people elect leaders to represent them. Cuba is actually a dictatorship controlled by Fidel Castro and communist party the highest leading force of the society and of the state the party leaded by Castro, has about 400,000 members. The top officials in Cuba is fidel Castro who continues as Cuba’s supreme patriarch and leader whos pressence helps to legitimize the regine and preserve its intual cohesion. It remains to be seen if this intual cohesion can be maintained in the event that Castro becomes incapatated or dies. Ricardo Alareor de Quesada is the president of parliament and Juan Almeida Bosque is the vice president of the council of state. In Cuba the government, the primary player in the economy, has undertaken limited reforms in recent years to stem excess liquidity, increase enterprise efficiency, and alleviate srious shortage of food, comsumer goods, and services but prioritizing of political control makes extensive reforms unlikely. Living standards foe the average Cuban, without access  dollars, remains at a depressed level compared with 1990. Income taxes and increased regulations introduced since 1996 have sharply reduced the number of legally self employeed from a high of 208,000 in January 1996. Much of Cuba’s recovery can be attributed to tourism revenues and foreign investment. Growth in 2001 should continue at the same level as the government balances the need for economic loosening against its concern for firm political control. Compared to the U.S. our economy is not stuggling as they are. From watching news recently Cuba’s from the U.S. send thier relavtives in Cuba american money because american money is worth more there. To conclude this essay Cuba is not a rich country and is struggling in there economy compared to the U.S. ,the U.S. has more organized goverment and equal economy.

Recruiting and retaining the right People Essay

Introduction For this assignment I have been asked by the human resources manager to assist him in the preparation for the recruitment of staff in the finance department. This is because they took in the notice that I’m currently studying for an extended diploma in Business. My first task will be to create a visually appealing leaflet describing the documentation needed in the recruitment process for a finance worker. My second task will be to prepare a list of employability, personal and communication skills required for working as a finance officer. I will need to write a supporting statement stating the skills I possess which will make me suitable for the job. My final task will be to prepare a report, assessing the importance of employability and personal skills in the recruitment and retention of staff in the accounts department. Recruitment process for a finance officer Finance officer- A finance officer is in charge of receiving and distributing funds. The recruitment process for a finance officer needs a specific type of documentation in order to be effective, documentation such as application forms, CVs (curriculums vitae) personal statements and job descriptions. An application form is very important as it provides vital information from the applicants to the business. An application form includes the personal details of the applicants such as name, age, address etc. It also includes other type of information such as right to work in the UK, criminal history etc. CVs are written description of a person’s work experience, educational background and skills (This includes employment history and qualifications such as GCSE’s and university degrees). Personal statements include a  general description of a person’s life and current situation. It’s a brief description of character where applicants are usually required to state why they are suitable for the job and what skills they possess- similarly like a cover letter. A job description is another important documentation as it describes the role of job. This makes applicants aware of what they are required to do and what skills they need to possess (This way they know if they’re suitable for the job or not). Examples of finance officer applications can be found on the internet. Skills required for working as a finance officer Employability Skills: Communication skills( writing, oral and non-verbal) There are three different types of communication skills, writing, oral and non-verbal. Writing skills involves been able to read in a fluent way and to be able to create good pieces of writing (high level vocabulary). Oral involves been able to make decent presentations which can influence other people’s opinions; it also consists of having good listening skills (to be able to take criticism and listen to other people’s opinions). Non-verbal involves having a good body language and suitable appearance (look responsible and organised). Team work To create a good work environment by cooperating with each other Problem solving To be able to come up with solutions and wise decision Planning and organising To be organised and prepared for anything Computer skills To be able to work with computers especially when carrying out accounting activities Supervision skills To be able to supervise and manage other employees effectively Accounting and bookkeeping skills To be able to manage money and to keep records of the financial affairs of a business Stress and time managing skills To be able to keep stress levels low and manage time effectively by meeting deadlines and be hardworking. Personal skills Respectful To possess cultural awareness and sensitivity Honest and trustworthy Be flexible Demonstrate sound work ethics Supporting statement I believe I am qualified to work as a finance officer due to the following reasons. I’m a very responsible person because I never leave pending work for last minute. I always give my best by working hard in any type of activity. I respect other people and I’m aware that some people have different cultures and beliefs which is why I always try to be sensitive and tolerant towards others. The only thing I demand from employers is respect and good listening skills as it can bring out the full potential of a company. I have many computer skills because I’ve been involved in many IT activities during year 11 (secondary school). In fact I’ve worked with computers since I was a child, which is why I have a general knowledge about computers and software. I also possess leadership skills due to previous experiences where I’ve been assigned to manage many clubs in my secondary school. This experience eventually helped me a lot as it gave me the knowledge to come up with solutions in general. On top of that I’m currently studying level 3 extended Diploma in Business and I have 6 GCSE’s qualification including mathematics and geography which I believe will help me cope with this department and lead this company to success. Importance of employability and personal skills in the recruitment and retention of staff in the accounts departments Employability and personal skills are very important when it comes to recruitment and retention of staff in the accounts department. People that work in the accounts department are highly required to possess computer and bookkeeping knowledge. Without employability skills employees wouldn’t be able to cope with difficult situations that might occur in the workplace. Employability skills help creating a good work environment which improves cooperation within the employees. It also improves team work which is beneficial to the  company. Almost all modern workplaces need their employees to communicate well with each other, their supervisors or managers, and their customers or service users. It is impossible for companies and organisations to offer a good service to their customers or service users, unless their employees work as a team and communicate. More jobs need workers who have the skills and ability to use numbers, computers, telephones and the written word to get things done. About ten years ago for example, It may have been possible to do a basic practical job, using job-specific practical skills learnt at work, without using any reading or writing skills. Increasingly, all workers doing practical jobs now have to use literacy skills to keep records and follow instructions. REFERENCE PAGE http://sector1.net/jobseeker/jobsearch/jobview.aspx?tk=7&jb=66902 http://www.maca.gov.nt.ca/school/tools/JD_docs/Finance%20Officer%20%20JD.pdf www.wikipedia.com http://www.theguardian.com/money/2012/jun/08/graduate-careers-employability-skills

The Lady from Shanghai Film Noir Essay Example

The Lady from Shanghai Film Noir Essay Example The Lady from Shanghai Film Noir Paper The Lady from Shanghai Film Noir Paper Essay Topic: Chinatown In classical Greek mythology, the sirens were creatures, which would sing so beautifully that sailors would wreck their ships and drown. Another creature in classical Greek mythology was Circe, a beautiful witch who would destroy the men who came to her island by turning them into animals. How does Orson Welles update these classical Greek elements and put them into his film? Why does he make use of these figures from classical mythology in order to tell a story set in the modern world? The lady From Shanghai movie is a film noir. The movie is a commercial Hollywood film and at the same time an â€Å"art film†. One of the aspects of the â€Å"art film† is symbolism. Welles forced us into it is symbolic subtext in order to understand it is logic. He updated classical Greek elements and put them into his film. I think the reason why Welles is using mythology to tell a story set in modern world is because mythology gives meaning to human experience. Myths are ancient, but timeless stories that stretch the bounds of daily understanding. Elsa symbolized the Sirens. She is a beautiful woman who lured Michael to fulfill her selfish desire. She wanted her husband dead. Elsa is also compared to Circe (the daughter of Helios). Just before Michael passed out from the effects of the pills, he denounced her as a blonde Circe. He sticks the gun into her ribs. He told Elsa that she killed Grisby and she is the killer. Elsa, as Circe created unsubstantial image of beasts in men. 2. A story within a story: How does the Chinese play in the film reflect the events themes of the movie itself? Michael runs into the Chinatown where he ducks inside the Mandarin Theatre, during the performance of a costumed, stylized oriental play. The Chinese theatre scene is central to the meaning of The Lady From Shanghai. The meaning of this scene is â€Å"the alienation effect†. The play on stage revealed Elsa’s true intentions. This scene comes in a moment, when audience needed some answers. I think Welles gave us a little exposition to clear things up before he takes us to the House of Mirrors. 3. Discuss the scene in the House of Mirrors towards the end of the film. What is the symbolic importance of mirror images appearing and then being broken or shattered? Elsa’s servants kidnapped Michael to a deserted amusement park, closed for the season. I the hall of mirrors Elsa and Bannister murder one another in the fragmented shards of glass. The symbolic importance of mirror images appearing and then being broken it is that not only their bodies are being terminated, but their self-images, self-esteem, and personal legacies being shattered as well. When the mirrors are destroyed than we can see whom Elsa really is. Before Michael descended into the hall of mirrors, he twice passes signs that say: â€Å"STAND UP OR GIVE UP†. When Michael enters the hall of mirrors, the distorted images of him suggested potential lost of selfhood. . Give a detailed example of a montage from this film. For this question, you may use any example except the siren scene, the Chinese play scene, and the mirror scene, as these have been discussed above. Montage in The Lady From Shanghai is used in flashback to explain the past, ongoing actions and illustration of character’s thoughts. The scene in aquarium, when Michael met with Elsa it i s an example of a montage. There are an octopus and shark in the big tanks. Octopus is a symbol of conspiracy; shark is a symbol of power, unpredictable, dangerous. When Elsa and Michael kissed in the aquarium, the sharks made sinister passes in the tanks behind them. Michael does not know it that he is on his way to be eaten by his lover. This means the fragility of existence, the absurdity of reality, and the lie in love. When Michael O’Hara delivered a speech about the cannibal sharks; the metaphor perfectly describes the group of people with whom he traveled. 5. Explain how The Lady From Shanghai is both commercial Hollywood film and at the same time an â€Å"art film†? Give specific examples from the film’s plot, characters, and setting. The Lady From Shanghai is a commercial Hollywood film and at the same time an â€Å"art film†. The film has an art film aspects like: symbolism, social realism style, focus on thoughts and dreams of character, use of montage, closes supporting art film are: symbolism – the Sirens, Circa, the courtroom scene, Bannister named their yacht â€Å"The Circe†. When Elsa springs a trap of seduction and deception on Michael, she first leads him down back alleys until they reach a spot where a large pig is wallowing in the street (Circe) etc. Use of montage – jury’s chairs arrange as a chessboard, Judges playing chess, scene in aquarium. The film has also commercial film aspects like: making money, targeting general audience, linear plot, overlapping dialogues, violence, music aspects, soft focus, deliberately stylized glamor, commercial. Examples supporting commercial film are: use of overlapping dialogues – Chinese theater. Soft focus – glamorous soft-focus extreme close- ups of Elsa’s face. Violence – triple murder. Commercial – scene on the yacht interrupted by Glosso Lusto – hair care product commercial.