FINANCIAL STATEMENT ANALYSIS Assignment Example | Topics and Well Written Essays - 1250 words

FINANCIAL STATEMENT ANALYSIS - Assignment Example Another part of the paper presents the qualitative interpretation of the quantitative results. That is, the interpretation of the company’s ratio results and their significance. Lastly, a summary of the company’s financial position as reflected by the analysis has been produced together with a suitable plan of action. The overview of Procter and Gamble The company, based in the United States, is focused in manufacturing branded consumer products. The company’s main objective is the provision of products and services that are of high quality and value to help improve the well-being of both current and future generations. The company’s mission is formulated based on two objectives. That is, the profit maximization and shareholder wealth creation. The company has a widespread market covering more than 180 countries across the world. The company reaches the customer through the establishment of various outlets such as grocery stores, Merchandisers, drug stores , membership club stores and the neighborhood stores. Currently, the company’s financial performance is still below the investor’s expectations. ... analysis, the following tools have been selected: profitability measures, asset turnover, the inventory turnover, debtor’s collection period, creditor’s collection period, liquidity measures, the analysis of ROE drivers, Common size analysis, the growth analysis, and industrial analysis. The profitability ratio shows the performance of a firm regarding its ability to generate income from the investments. The efficiency ratio indicates the ease with which a firm utilizes its resources in order to generate revenue. The liquidity ratio would indicate the ability of a firm to meet its short-term needs. The common size present the expression of financial statement items as a percentage of another key item. In other words, the expression of all the balance sheet items as a percentage of the total assets. DuPont analysis presents the relationship between ROE drivers. The analysis is used to identify the level of performance of particular processes in a company. A companyâ€⠄¢s growth analysis is the percentage change of financial items based on a base period. Finally, the peer analysis is the comparison between the industrial average performance and the performance of a company [All the mathematical proofs are in the excel file] (Beyer 88-156). Summary of the quantitative analysis The balance sheet analysis – the total current assets decreased in the year 2009 as compared to the figure in the year 2008. The figure decreased by $ 2,610,000. The decrease can be attributed to the decrease in the value of account receivables in that year. Secondly, the decrease could be because of the reduced amount of work in progress. Thirdly, the decreased amount of finished goods also led to the decrease in the level of current assets. The shareholder’s equity decrease in the year by $

Collision 1D Lab Report Example | Topics and Well Written Essays - 1250 words

Collision 1D - Lab Report Example It is as well known to be a vector quantity and its direction is same as the velocity. There is no special name for momentum unit but commonly letter p is used to represent the momentum vector. Momentum conservation can be derived using Newton’s third law. There is conservation of momentum in cases where there is interaction of interacting objects with each other. For instance, if p1is the systems initial momentum before collision and pf is the final systems momentum after collision, then we have: Energy conservation is considered to be another important conservation law. Energy is not a vector but a scalar. Whereby a scalar has no direction but it has magnitude only. There is conservation of energy based on whether the forces between are conservative. Gravity magnetic forces and electric are example of conservative forces. Other forces at nuclear physics level are also conservative. Friction is considered to be the most critical non-conservative force and it was been considered in this experiment. It is non-conservative force because there is energy conversion to heat. Two bodies sticking together after collision is also considered to be another non-conservative force. This is a special friction case since the energy is converted to heat in the process The experiment dealt with collisions only in one dimension. The bodies’ motion was constrained by a horizontal track. This implied that momentum and velocity was only in one direction(x or -x).Where x represents the tracks co-ordinates. Because we dealt with 2 bodies, the momentum conservation law can be illustrated as. Hence, the masses of the 2 bodies as well as their vectors velocity after and before collision is supposed to be known is order to show momentum conservation. It is mandatory to evaluate the energy after and before collision in order to find out if the energy conserved. The gravitational potential energy is not changed in this case

Against School Dress Codes and Uniforms Essays -- Clothing Clothes Sch

The Debate Between School Dress Codes and Uniforms The debate over school uniforms and dress codes has been going on for years and is still widely debated and talked about in the education system. Each side of the argument has many supporters. There are many pros and cons to each side so it is hard to really know what the right choice is. In Three Cups of Tea written by Greg Mortenson and David Oliver Relin education is the main focus of the book. Although most of the book takes place half way across the world many topics are relevant to the school systems today in America. In the book the girls received, â€Å"crisp new school uniforms neatly folded inside its cellophane wrapper† and they are completely overjoyed to hold their first set of new clothes ever (194). The history of the topic helps bring light to the decisions that are being made in schools, as well as discussing pros and cons associated with the implementing uniforms or not. Both sides to the argument bring valid points to the table and must be heard by e ducators, parents, students and government officials in order to come to the correct decision on whether school uniforms and dress codes should be implemented in Americas school systems. School uniforms and dress codes should not be placed the school system because it violates the first amendment and uses funding that the school systems do not have available to them. Many people think that school uniforms are a thing of the past, however this is only partially true. According to Wendell Anderson research analyst and writer for the ERIC Clearinghouse on Educational Management, says that in the 1950s and 60s â€Å"dress codes prohibited girls from wearing slacks [and] stipulated the length of girls’ skirts. Blu... ...ying the Uniforms Too.† The New York Times 4 Sept 2007. Jones, Jacqueline, et al. Created Equal A social and Political History of the United States. New York: Pearson Longman, 2006. Kohn, Alfie. What to Look for in a Classroom†¦and Other Essays. San Fransisco: Jossey-Bass Publishers, 1998. Lambeck, Linda. â€Å"Parents’ views sought as uniforms debated.† Connecticut Post 6 April 2008. Motsinger, Carol. â€Å"Ironing out policies on school uniforms, Some parents object on basis of rights, cost.† USA Today 6 August 2007, final edition: 3A. Smith, Richard. â€Å"School Dress Code Would Be Worth It.† Hernando Times 12 March 2008, page 2. Viser, Matt. â€Å"City Councilors May Press For A School Dress Code.† The Boston Globe 27 Sept 2006, third edition: B1. Zernike, Kate. â€Å"School Dress Codes vs. a Sea of Bare Flesh.† The New York Times 11 Sept 2001.

Foreign Language Learning and Inclusion Essay

In her article, Foreign Language Learning and Inclusion: Who? Why? What? And How? , Hilary McColl presents some interesting arguments about both the usefulness and the practicality of enacting a full foreign language program for students with disabilities. The article is interesting in many respects, but mainly because of the fact that it addresses so many pertinent issues. It takes the time to not only study the basics on foreign language learning in these young people, but it also digs deeply into the reasons why such learning should take place in all schools. The article’s main purpose is to provide a thought provoking laundry list of reasons why foreign language learning is so important to the development of a well-educated society, despite some of the concerns that might convince people otherwise. As the title of the article suggest, McColl takes the time to answer some of the important basic questions about foreign language learning and the inclusion of certain students. The question of who is important in this essay because it is a basic tenet of inclusion. She is very clear that the group of children she is worried about are those who have been deemed â€Å"special† by the system. They are the kids with learning disabilities. They are important to this debate because there is rampant speculation that these children do not have the capacity to learn a foreign language and even if they did, it would not be nearly as important to them as learning some of the other skills out that they might be presented with. She argues against the notion that these students would be better off without having to learn a foreign language and presents compelling evidence to the contrary. She wastes no time in identifying these students as the ones that she is primarily concerned with for the purposes of this study, though. The article also deals with the issue of why. It is not enough to simply say that a certain group of students must be included in the foreign language teaching. She goes the next step to showing why they must be included in this learning. The purpose of her study was to show that having these children learn a foreign language was not only beneficial to them in their development, but it was also beneficial to society as a whole. As a general rule, the more that students learn about another country and its languages or cultures, the more likely they will be to make good multi-cultural decisions. Since a society full of people who understand and respect other cultures is absolutely essential to economic and global prosperity, it is in the country’s best interests to include all of its students in any sort of foreign language program. She is adamant about this fact as it is the one basic tenet of her entire argument. It is also very important to note that she provides a detailed case analysis showing the fact that these students actually have the capacity to learn these types of things. This is incredibly important to the overall body of her work. While her ideas and thoughts are important enough on their own, they can be taken even more seriously when one considers them alongside some solid evidence. This is why her article has gained such recognition, because she has done the research to back up her claims that children with disabilities still have the capacity to gain and grow from the experience of learning a foreign language. With the important question of why out of the way, the study itself takes a distinct turn to being much more pragmatic. The first part of this article deals with the ideals behind why all students should be included in this type of learning program. The second part is much more about implementation and what must be done. Her discussion of curriculum development is particular intriguing, as she breaks down not only some of the solutions for this learning gap, but she also details what a few of the potential roadblocks could be. Since McColl has extensive experience working with these children and she knows well what their strengths and weaknesses are, she can provide a detailed analysis of what needs to be done in order to make this happen. This is yet another example where her research has helped to make her arguments more compelling. The how in her article is simply an extension of the implementation plan. She is detailed in how she provides a step-by-step look at home such a program could be constructed. From the staff construction to the perfect implementation of a targeted curriculum, her entire article is based upon a problem and a very definite solution. She brings up some interesting strategies and ideas that ultimately must be considered because of their validity and the level of research done in her work. All in all, the article itself is an in-depth analysis of what the author feels is a growing social problem with the education system in the United States. Not only are students not getting the growth that they need when they are excluded from foreign language programs, but the nation as a whole suffers as a result. It is well worded, but above that, it is a well supported argument that has excellent ideology to go along with some excellent research.

History and Development of the Sixth Amendment Essay

Muthu S. Weerasinghe Constitutional Law LS 305 – 01 Unit 7 Essay The Sixth Amendment of the Bill of Rights contains seven clauses that protect the rights of the accused. The amendment assures the accused that â€Å"In all criminal prosecutions, the accused shall enjoy the right to a speedy and public trial, by an impartial jury of the state and district wherein the crime shall have been committed, which district shall have been previously ascertained by law, and to be informed of the nature and cause of the accusation; to be confronted with the witnesses against him; to have compulsory process for obtaining witnesses in†¦show more content†¦Alabama, 287 U.S. 45 (1932). In this case eight, young black men were convicted and sentenced to death in a racially tense Alabama, where the trial was carried out expediently, while denying the right to counsel for the defendants. Once the case was heard by the Supreme Court, Justice Sutherland stated that â€Å"the Court, always requires the observance of certain fundamental personal rights associated with a hearing, and the right to the aid of counsel is of this fundamental character. (Assistance of counsel, 2004) Justice Sutherland included that The right to be heard would be, in many cases, of little avail if it did not comprehend the right to be heard by counsel. Even the intelligent and educated layman has small and sometimes no skill in the science of law. If charged with crimes, he is incapable, generally, of determining for himself whether the indictment is good or bad. He is unfamiliar with the rules of evidence. Left without the aid of counsel he may be put on trial without a proper charge, and convicted upon incompetent evidence, or evidence irrelevant to the issue or otherwise inadmissible. He lacks both the skill and knowledge adequately to prepare his defense, even though he have a perfect one. He requires the guiding hand of counsel at every step in the proceedings against him. Without it, though he be not guilty, he faces the danger of conviction becau se he does not know how to establish hisShow MoreRelatedEssay about Due Process Revolution2596 Words   |  11 Pagespeople to flock to the United States. The history of these freedoms starts centuries ago and has developed, revolutionized, and persisted all the way through today. At the core of these Freedoms is the idea of Due Process, the idea that everyone has rights and freedom until they are deprived of them arbitrarily, or by the will of a just third party. Due process has been the most powerful force in American Criminal Justice since its creation and development. It has caused many people to win overRead MoreAn Inquisition Of Privacy And The United States1565 Words   |  7 Pagesconstitution with pertinence to the privacy of the public. For example, Amendments 3, 4, and 5 all appertain to privacy. The Third Amendment states, â€Å"No Soldier shall, in time of peace be quartered in any house, without the consent of the Owner, nor in time of war, but in a manner to be prescribed by law.† This Amendment entitles the public to their right of privacy from being forced to provide room and board for soldiers. The Fourth Amendment proclaims, â€Å"The right of the people to be secure in their personsRead MoreHow Does the Bible Influence Political Thought and Action in Our Culture?1183 Words   |  5 Pagescome from our Creator according to the founding fathers. Let us look more closely at our foundation. I am the Lord your God†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ You shall have no other gods before me. This establishes the supremacy of religion at the base for society. The first amendment to our Constitution says, Congress shall make no law respecting an establishment of religion†¦ This establishes protected supremacy of religion in America. State was prohibited from doing away with or instituting its own mandatory religion. YouRead MoreThe Bloodless Revolution Of 18001666 Words   |  7 PagesThe Revolution changed America s history in major ways. The twelfth amendment was created and the party divisions that we see today in our modern government are results of the conflict. The revolution was also a test: could the young nation of America shift power peacefully, as the founding father s had intended? Or would everything collapse after only one president leading the country? The Bloodless Revolution of 1800 was an event that changed our nation s history an ways of government in many importantRead MoreLowering the Voting Age to 181324 Words   |  6 Pageson to college. --Today, by contrast 79% of Americans in this age group are high school graduates. 47% go on to college.† and â€Å"Our 18 year-olds today are a great deal more mature and more sophisticated than former generations at the same stage of development.† These words from a very intelligent person prove the fallacy of both outdated theories, which may have been the case about a hundred years ago, but not anymore do they hold true in modern times. Others think that the youth population does notRead MoreShould Abortion Be Legal Today?1326 Words   |  6 Pagesonline). An argument for abortion is that the government can not interfere with the different types of decisions a person makes regarding their personal nature. In 1973, the U.S. Supreme decided to make abortion legal under the 14th amendment (Bringle 75). The 14th amendment guarantees citizenship to all persons born or naturalized in the U.S.. Women get to decide if they should keep baby or not, since they are the ones who are carrying the fetus. When abortion became illegal, deaths related to pregnancyRead MoreAbortion During The Women s Movement1720 Words   |  7 Pagessecond-wave of the women’s movement in the 1970s, the National Organization for Women (NOW) continued to be the strongest group where there were close to a quarter of a million individuals affiliated. They had two main goals: â€Å"passage of the Equal Rights Amendment (ERA) and the rights of women to control their reproduction through birth control and abortion† (Day Schiele, 2013, p. 351). What precipitated the movement was when the ratification for the ERA was being challenged. It was initially sent toRead MoreCivil Liberties And Civil Rights1773 Words   |  8 PagesThroughout history, society has pushed the envelope with civil liberties and civil rights by tackling Supreme Court decisions. The attempts to manipulate civil rights and civil liberties occurred without a clear understanding of neither of the two. While civil rights and civil liberties regulate collective action, they differ by providing freedoms from the government and by providing freedoms to act; their shift in history has been denoted by racial and gender discrimination, nationalization, andRead MoreThe Contributions Of Thomas Jefferson1474 Words   |  6 Pagesof my favorite founding fathers. Along with relevance and key structure, Thomas Jefferson’s background will be discussed chronologically within different main points instead of being consolidate within a single paragraph. (History C hannel) To start, Thomas Jefferson’s development allowed him to have a successful future. It all started April 13, 1743 in a simple farmhouse around the vicinity of Shadwell, Virginia. Newborn Thomas took his first breath in the Jefferson home with his father Peter JeffersonRead MoreProstitution is common lewdness for hire, the act or practice of a woman who permits a man who will800 Words   |  4 PagesIt is a universal phenomenon with moral, social, cultural, psychological, medical, and other aspects. Although male prostitution is also found, that involving males exclusively is best considered as part of the general problem of HOMOSEXUALITY. History. Social attitudes toward prostitution have changed through the ages and go on changing. It is difficult to generalize about primitive societies in which prostitution was generally obviated by an early age of marriage, the existence of polygamy or

The Most Common North American Spruces

A spruce is a tree of the genus Picea, a genus of about 35 species of coniferous evergreen trees in the Family Pinaceae, found in the northern temperate and boreal (taiga) regions of the earth. In North America, there are 8 important spruce species most important to the  timber trade, the Christmas tree industry and to landscapers. Spruce trees grow at either high altitudes in the southern Appalachians to New England or at higher latitudes in Canada and the higher elevations of Pacific coastal mountains and the Rocky Mountains. Red spruce occupies the Appalachians into upper Northeastern states and provinces. White and blue spruce trees mainly grow throughout most of Canada. Englemann spruce, blue spruce, and Sitka  spruce are native to the western states and Canadian provinces.   Note: Norway spruce is a common non-native European tree that has been extensively planted and has naturalized in North America. They are primarily found in areas of the Northeast, the Great Lake States and Southeastern Canada and the best are cut for New York Citys Rockefeller  Center annual Christmas Tree. Identification of the Common North American Spruce Trees Spruces are large trees and can be distinguished by their whorled branches where needles radiate equally in all directions around the branch (and look very much like a bristle brush). The needles of spruce trees are attached singly to the branches sometimes in a spiral fashion. On firs, there is  a distinct lack of needles on the bottom side of its  twig, unlike spruces that carry needles in a whirl all around the twig. In true firs, the base of each needle is attached to a twig by a structure that looks like a suction cup.   On the other hand, each spruce needle is situated on a small peg-like structure called a pulvinus. This  structure will remain on the branch after the needle drops and will have a rough texture to the touch. The needles (with the exception of Sitka spruce) under magnification are clearly four-sided, four-angled and with four whitish stripe line. The cones of spruce are oblong and cylindrical that tend to be attached to limbs mostly at the top of the trees. Fir trees also have similar looking  cones,  primarily at the top, but tend  to stand upright where spruce hangs downward. These cones do not drop and disintegrate attached to the tree twig.   The Common North American Spruce Red spruceColorado blue spruceBlack spruceWhite spruceSitka spruceEnglemann spruce More on Spruce Trees Spruces, like firs, have absolutely no insect or decay resistance when exposed to the outside environment. Therefore, the wood  is generally recommended for indoor housing use, for sheltered support framing and in furniture for cheaper structural construction. It is also used when pulped to make bleached softwood kraft. Spruce is considered to be a significant North American timber product and the timber trade gives it names like SPF (spruce, pine, fir) and whitewood. Spruce wood is used for many purposes, ranging from general construction work and crates to highly specialized uses in wooden aircraft. The  Wright brothers first aircraft, the  Flyer, was built of spruce. Spruces are popular ornamental trees in the  horticultural landscaping trade and enjoyed  for their evergreen, symmetrical narrow-conic growth habit. For the same reason, non-native  Norway spruce is also extensively used as  Christmas trees. The Most Common North American Conifer List Bald cypress  - Genus  TaxodiumCedar  - Genus  CedrusDouglas Fir  - Genus  PseudotsugaTrue Fir  - Genus  AbiesHemlock  - Genus  TsugaLarch  - Genus  LarixPine  - Genus  PinusRedwood  - Genus  SequoiaSpruce  - Genus  Picea

Invisible Man By Ralph Ellison - 1503 Words

â€Å"Battle Royale,† by Ralph Ellison, is the first chapter of his critically acclaimed book, Invisible Man. It describes the harrowing and hurtful treatment an unnamed African American male experiences in the south. Ellison tackles the hatred and racism experienced by blacks in the United States. Racism and hatred haunted the narrator, resulting in the violence he witnesses that surrounds him. Ellison does a great job of implementing the hatred and cruelty of American racism into his story. This results in a more feeling to the story. The narrator describes his grandparents, freed slaves after the Civil War, who follow the belief of separate but equal. They believed they had achieved equality with whites despite the overwhelming segregation they endured. The narrator’s grandfather while on his deathbed spoke bitterly about his father, comparing the lives of black Americans to warfare and that he was a traitor. He instructed the narrator’s father to undermine the whites and to inform his family to do the same. Now the narrator lives a humble life which in turn allows him to receive praise from the whites in his town. His grandfather’s words haunt him, for the old man deemed such humbleness to be treachery and to avoid it at all cost. The narrator describes delivering the class speech at his high school graduation. His speech explains that the key to the advancement of black Americans is through humility. His speech becomes so powerful and successful that the town allows him toShow MoreRelatedInvisible Man By Ralph Ellison1366 Words   |  6 Pagesfighter left standing, amidst unbridled carnage. The titular narrator of Ralph Ellison s novel Invisible Man, is no stranger to those experiences. In the beginning, he is forced to fight several other black boxers for the amusement of many heckling, white spectators. Through the imaginative use of objects, symbols, allusions, and the actions, thoughts, and purposes of the spectators, pugilists and risquà © entertainment, Ellison seeks to express a powerful image of American race relations and womenRead MoreInvisible, Invisible Man, By Ralph Ellison1994 Words   |  8 PagesInvisible Race and Gender in Invisible Man, by Ralph Ellison In Invisible Man by Ralph Ellison, the unnamed narrator shows us through the use motifs and symbols how racism and sexism negatively affect the social class and individual identity of the oppressed people. Throughout the novel, the African American narrator tells us the story of his journey to find success in life which is sabotaged by the white-dominated society in which he lives in. Along his journey, we are also shown how the patriarchyRead MoreThe Invisible Man By Ralph Ellison Essay2164 Words   |  9 Pagestrying to rebel against the status quo. Protest literature emerged from the Harlem Renaissance in the 1920’s to 1930’s. Protest literature is used to address real socio-political issues and express objections against them. In his novel, The Invisible Man, Ralph Ellison exposes the racism in society by focusing on the culture, in regards to the expected assimilation of African Americans and how the time period largely influenced the mistreatment of the African A merican population. He also uses symbolsRead MoreInvisible Man By Ralph Ellison1246 Words   |  5 Pagesauthor of Invisible Man, Ralph Ellison, was born March 1st, 1914, and died April 16, 1994. He was born in Oklahoma City and named after Ralph Waldo Emerson, a famous journalist and poet. When Ellison was 3, his father died of a work-related accident, leaving his mother to care for him and his younger brother. As a young boy, he always wanted to major in music, and he went to Tuskegee University to become a composer and performer of music. The summer before his senior year in college, Ellison went toRead MoreInvisible Man By Ralph Ellison909 Words   |  4 PagesInvisible Man by Ralph Ellison is a novel which embodies the universal theme of self-discovery, of the search to figure out who one truly is in life which we all are embarked upon. Throughout the text, the narrator is constantly wondering about who he really is, and evaluating the different identities which he assumes fo r himself. He progresses from being a hopeful student with a bright future to being just another poor black laborer in New Your City to being a fairly well off spokesperson for aRead MoreThe Invisible Man By Ralph Ellison3051 Words   |  13 Pagesportrayed through the narrator’s, the invisible man, journey through life. The problems with society are foreshadowed by the racism and the symbols of the color white presented in the paint plant. â€Å"The Invisible Man† by Ralph Ellison depicts the African Americans struggle to be viewed as an equal member of society through the narrators struggles through life to discover his individuality or place in society while the white man or the community conspires to â€Å"keep the black man down†. The story follows theRead MoreInvisible Man By Ralph Ellison1277 Words   |  6 PagesInvisible Man, by Ralph Ellison, is a story about a young African American man whose color renders him invisible. The theme of racism as a hu rdle to individual identity is present throughout the story in a variety of examples. From the beginning of the novel the theme of identity is evident as the narrator states, â€Å"All my life I had been looking for something, and everywhere I turned someone tried to tell me what I was† (Ellison, p. 1254). In the midst of living in a racist American society the speakersRead MoreThe Invisible Man By Ralph Ellison977 Words   |  4 PagesBook Review: Invisible Man Invisible Man is an American Literature novel published by Ralph Ellison in 1952. The novel traces the experiences of a young college black man growing up in Harlem, New York. Attempting to succeed in a predominantly white society, the narrator encounters shocks and disillusionments from being expelled from college to hiding in an underground hole to protect himself from the people above. He lives a repressed life as an â€Å"Invisible Man† for he believes that society ignoresRead MoreInvisible Man By Ralph Ellison1032 Words   |  5 Pageslike modern society some people leads, and others will follow. Subjects will conditionally generate their own ideas and realize these ideas rather than just be assigned tasks that question their beliefs. The author Ralph Ellison illustrates it best. Ellison’s realistic fiction Invisible Man perpetuates the manifestation of manipulation over the minorities in this society. As the narrator embraces every identity he has been given, h e starts to become more independent, and a leader in his community. Read MoreInvisible Man By Ralph Ellison1481 Words   |  6 PagesInvisible Man is a novel by Ralph Ellison, published in 1952. It addresses many of the social and intellectual issues facing African-Americans in the early twentieth century. This includes black nationalism, the relationship between black identity and Marxism, and the reformist racial policies of Booker T. Washington, as well as issues of individuality and personal identity. The grandson of slaves, Ralph Ellison was born in 1914 in Oklahoma City, Oklahoma, and was raised in Tulsa, Oklahoma. His