Mares Tail and MacKerel Scales in Weather Folklore

Mackerel scales and mare’s tails make lofty ships carry low sails. If you have no idea what this means, you are not alone. Weather proverbs and folklore are being technologically ousted from our everyday vocabulary. In the past, people looked towards nature for clues to ever-changing weather patterns. The Meaning of the Weather Proverb In the past, people looked at the  weather and related it to something in their lives. For instance, cloud types are often described by their shapes in the sky. The mare’s tails are wispy cirrus clouds while the mackerel scales are small clumpy altocumulus clouds resembling fish scales in the sky. In the days of large sailing ships, this meant a storm would be approaching soon and the sails should be lowered to protect from the accompanying high winds. How Has Technology Changed Weather Folklore? Today, the National Oceanographic and Atmospheric Administration (NOAA) has the Dial-A-Buoy program. Part of the National Data Buoy Center (NDBC) the program is designed to give sailors advanced meteorological and oceanographic data. A sailor can literally call for data from a series of buoys all around the world. Dial-A-Buoy will give anyone wind speed and direction, wave height, dew point, visibility, and temperature are updated hourly and available for analysis. With access by phone or the Internet, the relay center at the NASA Stennis Space Center in Mississippi generates a computer voice which will report the current information. With over a million hits a month and countless calls to the center, the NDBC is changing how we use weather information. Need to know the weather? Forget mackerel scales! Todays folklore is all about innovation. Are Mackerel Scales and Mares Tails Good Predictors of Approaching Storms? In short, yes. The cloud systems that develop prior to a storm will often appear clumpy and wispy like a fish scale or horsetail!

Othello Character Analysis - 1115 Words

In Othello by William Shakespeare, the villainous Iago devises a plot with the hopes that Othello and his wife, Desdemona, will be separated so that he can take Othello’s position as head of the Venetian Military. Iago’s scheme consists of him convincing Othello that Desdemona is cheating on him with his lieutenant, Cassio. Iago has told no one else about his ploy so while everyone else’s actions remain true, he manipulates their every move for his benefit. While their actions may not lead to results that they expected, exploring the reasoning behind everyone’s actions, can give insight to their values since the actions were based on what they believed was the best thing to do. To the characters of Othello, honor is more important than†¦show more content†¦In her final moments, Desdemona chooses not to blame Othello for her death because she saw that the honor of their love was more important than honesty. After Othello was convinced that Desdemon a was cheating on him, Othello had started to show his disappointment with her. He had even gone as far as hitting her (4.1 134). Despite this, Desdemona continued to stay true to Othello. Othello, though, decides to kill her. Desdemona senses a change in Othello and she has a feeling that she will die soon due to the hands of Othello. This does not stop her, though, from continuing to care for Othello. Even when Desdemona was found after Othello strangles her, she still believed that her death was not the fault of Othello. Emilia comes into the couple’s bedroom after Othello smothers Desdemona, but hears Desdemona cry out. Seeing her dying, Emilia asks who would do this. Desdemona replies that it was her fault: â€Å"Nobody – I myself. Farewell / Commend me to my kind lord. O, farewell!† (5. 2. 125-126). Not only does she try to protect Othello’s reputation by blaming herself, Desdemona tells Emilia to remind Othello about her showing that she stills res pects Othello. By trying to hide the fact that Othello had murdered her, Desdemona has chosen to put the honor of their love above honesty. For his own benefit, Iago chooses to frame Desdemona and Cassio. In this case, he has chosen his honor over the honesty of Othello’sShow MoreRelatedOthello Character Analysis1555 Words   |  7 Pagesinherent weakness lies in his linguistic capabilities, the very same capabilities Othello uses to win over Desdemona, and to defend himself during his trial in front of the duke. In Smith’s reading, Othello only reverts to his barbarian state when experiencing extreme pressure, as he lacks the other means to express the futility of what is felt, which results in violence. However, when a closer look is taken at what Othello knows about the culture he has tried to hard to assimilate to, it can be seenRead More Character Analysis of Othello Essay1653 Words   |  7 PagesCharacter Analysis of Othello â€Å"Othello† is a tragedy and Othello is a tragic hero. Othello is a general in the service of Venice. He is good, courageous, brave and trustworthy. However he has some weaknesses such as insecurity; he is too open, naà ¯ve, and gullible, Iago plays on his weaknesses which brings about his downfall and he kills himself. This causes the suffering of innocent people like Desdemona, Emilia, Cassio and Roderigo. The audience also feel pity forRead MoreCharacter Analysis Of Othello1235 Words   |  5 PagesOthello is not just about one tragedy but several tragedies of suffering and injustice. The play ends in fatalities and heartbreak from the consequences of jealousy and racism. Othello is a well-respected military man who does not let race stand in the way of earning his reputable status and attention of beautiful Desdemona. But, when the seed of jealous is planted, Othello becomes easily manipulated into believing false accusations because of his own personal insecurities. He becomes a menace toRead MoreOthello Character Analysis1076 Words   |  5 PagesThe Mediterranean Sea of Jealousy Harriet Williams delves into the waters of jealousy and deceit in Oliver Parker’s Othello. Adapting Shakespeare for the screen can be problematic, as Oliver Parker discovered with his 1995 directing debut, Othello. I sat down with Oliver Parker, to discuss the challenge of portraying the actions of a noble Moor who brutally sacrifices his beloved wife over a strategically placed handkerchief. The characterisation of Iago, whose evil maneuverings create an irrevocableRead MoreOthello Character Analysis Essay801 Words   |  4 Pages12/12/2017 A Character Analysis of Othello in William Shakespeare’s â€Å"Othello† The main character, Othello, in the Shakespearean play Othello, is a man of many strengths, but also a man of great weakness. The play is center around Othello’s downfall despite Shakespeare presenting him as a distinguished and respected soldier. He is also depicted as courageous and loving to his wife Desdemona. However, Othello starts to show his insecurities and weaknesses during the play. Indeed, Othello becomes a belligerentRead MoreCharacter Analysis : Othello 1255 Words   |  6 PagesPavle Burazor Ms. Ã…  kiljević ENG3U1 06-Jan-2015 Character Flaws in Othello The play Othello bears great similarity to that of the Greek myth of Sisyphus, the king of Ephyra; where Sisyphus was sentenced to forever push a boulder up a hill. This makes resemblances the climb to a climax and the fall, with three main characters, each pushing a boulder up a hill; Othello one of trust, Iago one of manipulation and Roderigo pushing one of foolishness. When they finally reach the top of the hill it beginsRead MoreOthello Character Analysis1562 Words   |  7 PagesCompare the roles and functions of the female characters in Othello. Othello by William Shakespeare is set in 16th century Renaissance Venice before transitioning to the island of Cyprus. It follows the relationship between the black Venetian general and â€Å"valiant Moor† Othello and his new wife Desdemona, the daughter of an important Venetian senator. Throughout the play, we encounter three main female characters; Cassio’s mistress Bianca, Othello’s wife Desdemona as well as her maid and Iago wifeRead MoreOthello Character Analysis905 Words   |  4 Pages1. Throughout the drama, â€Å"The Tragedy of Othello†, Iago successfully manipulates Cassio various times. In the writing, Shakespeare creates Iago’s plan to demote Cassio from being Othello’s lieutenant, the role Iago dreamt of, by tricking Cassio to get drunk so that he will raise chaos and result in Cassio being demoted. This worked out for Iago when Cassio accepts Iago’s encouraging words and began to drink heavily, this would result in Cas sio ultimately fighting and stabbing Montano in a drunkenRead MoreOthello Character Analysis1241 Words   |  5 PagesOthello, a play written in the setting of Venice City during a period of war between Venice and Turkey in the 16 century is one of the numerous William Shakespeare’s plays. Othello a middle-aged black moor who is also a general in the defense forces marries Desdemona, a white aristocratic lady against the wishes of her father. Their love, however, does not have the happily ever after ending due to the manipulations, deceptions, and scheming of Iago who is driven by revenge and selfish ambitions.Read MoreOthello Character Analysis1378 Words   |  6 PagesWilliam Shakespeare’s play â€Å"Othello† like most of his plays is about the premature death of a character who may or may not be considered a tragic hero. Othello, the Moor of Venice, follows him, his wife Desdemona, Cassio, and the main protagonist Iago through a series of unfortunate event s that are supposed to be about jealousy between coveting a boss’s wife and a job promotion. The story turns to Iago when he turns into a commanding force that dishevels every character in the play. This is all done

Small Business Enterprise - 2996 Words

CITY OF LONDON COLLEGE Cambridge Satchel Company Small Business Enterprise Table of Contents Introduction In this modern business world, competition makes the whole quality process straighter. Competition makes the competitor’s to feel about the quality products and services (Adcock D et al., (001). Cambridge Satchel Company is the organization which produces quality leather bags for every people of every level. The organization tries to keep the price low. Cambridge Satchel Company is a British Company which is now ruling over the market. This report is based on a case study on Cambridge Satchel Company. However, the report tries to present the strengths and weaknesses†¦show more content†¦And this actually attracts customers. Payment System: The organization actually follow the after delivery payment procedure unlike other rivals in the market. 2.1 Recommend with justification, appropriate actions to overcome the identified weaknesses in the business. For the development of the business organization, it is important to have a proper knowledge about the weaknesses of the organization. This weakness actually makes the whole business process suffer the loss all the time. Identifying the weaknesses helps the organization in developing the ways of overcoming these (Fill, C., 2002). Cambridge Satchel Company has identified ways of overcoming the weaknesses which are stated below: The organization tries to develop rival identical products to attract more customers for their products. For this reason, Julie Deane looks for new manufacturers who are actually desire to further their growth in the business. However, Julie didn’t want to take chances. She set a factory by herself which actually manufacture almost half of its totally produced bags (Guidry, M., 2011). To overcome the knowledge about the market survey, Deane may go through the all of the financial magazines every day and look in the internet continuously. This searching may help her in identifying changes in the business condition. Recently, Deane has identified 330 fake websites which actually claims the Cambridge Satchel Company as their own. They take money from the customers and sendShow MoreRelatedSmall Business Enterprise3189 Words   |  13 PagesAssignment on: Small Business Enterprise Contents 1. Introduction 3 2. Small Business Performance 3 3. Chosen Organization 4 3.1 Nature of the Organization 5 3.2 Scope of business 5 3.3 Performance of UKRD Group 6 3.4 Strength of UKRD Group 6 3.5 Weaknesses of UKRD Group 7 4. Removing weaknesses 8 4.1 improving the strength 10 5. Appropriateness and effectiveness of existing business plan 12 5.1 Improved business plan 12 6. Impact of the changes in the business 13 6.1 Monitoring ofRead MoreCritical Success Factors for Small Business Enterprises in Saudi Arabia854 Words   |  4 Pagessuccess factors that are necessary for achieving success for a small business in Kingdom of Saudi Arabia. Small Business Enterprise or Small-Medium Enterprise (SME), in todays business environment, faces a lot of daily major challenges. Balancing the SME’s effort to address these challenges can be an intimidating task, unless a systematic approach is identified and followed. Recently, SMEs started moving towards the utilization of business success which enables SMEs to learn how to continuously improveRead MoreEssay about 189977 Unit 33 Small Business Enterprise Sept 2014 2 1 1634 Words   |  7 PagesDiploma Business Unit 33: Small Business Enterprise Student name Assessor name Emmanuel Wanki Date issued Completion date 13th October 2014 30th January 2015 Assignment title Small Business Enterprise Learnin g Outcom e LO1 Learning outcome Be able to investigate the performance of a selected small business enterprise Assessme nt Criteria LO2 produce a profile of a selected small business identifying its strengths and weaknesses 1.2 2.2 2.3 3.1 LO3 Be able to revise business objectivesRead MoreDeveloping A Small Business For Business Enterprise1653 Words   |  7 PagesIntroduction In the century of the IT technology, our team decided to develop a small business to business enterprise, which helps both sides: the retailers and the customers, and plays a linking point between them. It’s not a surprise for anyone that as the times goes by, almost every aspect of our lives turns into digital and we are relying on the web services for different reasons: lack of time, far distances or impossibility of visiting shops. As regards latest researches, more and more peopleRead MoreA Small And Median Business Enterprise1465 Words   |  6 Pagestheory of power, conflict and legal issues in a Small and Median Business Enterprise (SME) ‘Grove Juice’. It will develop an integrated overview of Grove Juice background and define concepts related to the distribution channel of a Business to Business (B2B) relationship in marketing. Through examining B2B relationships for the Grove Juice company, readers will have a better understanding of power and conflict i ssues that are associated with the business. It will also explain how the issues in productsRead MoreEvaluation Of The Performance Of A Small Business Enterprise Essay954 Words   |  4 Pagesform will result in a mark of ‘0’ for the assignment. Student Name ELENA UTA Student ID P1030912 Assessor Name SHABNAM S. Qualification PEARSON BTEC Level 5 HND Diploma Business (Management) Unit Number Unit Title Unit 33: Marketing Principle (MP) Assignment Title Assessment of the Performance of a Small Business Enterprise Date of Submission 30.10.2016 By submitting this form and signing below, I declare that: †¢ I am the author of this assignment and that any assistance I received inRead MoreCase Study : Small Business Enterprises2317 Words   |  10 PagesSmall Business Enterprises â€Æ' Unit No: 33 Unit Title: Small Business Enterprises Assignment Cover Sheet Assignement N: 1 and 2 I hereby confirm that this assignment is my own work. I have identified and acknowledged all sources used in this assignment and have referenced according to the Harvard referencing system. I have read and understood the Plagiarism and Collusion section provided with the assignment brief and understood the consequences of plagiarising. Name: Read MoreSmall Business Ent. 1. Investigate Performance of a Selected Small Business Enterprise.1581 Words   |  7 Pages1. Investigate performance of a selected small business enterprise. 1.1 JS furniture is a furniture manufacturing company owned by two brothers John and Smith. JS started operations in 2006 and there is a satisfactory growth in this business since then. However there are fall in turnover in some months as well. JS import wood from Asian countries and manufacture furniture. Company had been able to get massive discounts from its suppliers because of bulk buying so this had helped them to keepRead MoreManaging Financial Resources For A Small Business Enterprise Essay1530 Words   |  7 Pages National Diploma in Business level 6 Unit Standard: 6410 Financial management: Financial skills Manage financial resources for a small business enterprise Name: Jitender Singh Unit Standard: 6410 Level: 6 Credits: 5 Task 1 Q1.1 Identify sources and costs of funding and optimal terms. Sources:- Financial sources Non-financial sources Own capital ($100,000) Experience-skills (15 years) Bank Loan ($1,80,000) Qualification (B.com) her husband Students fees (2,000,000) NZQARead MoreSerova Small Business Enterprise is Facing a Crisis Essay1298 Words   |  6 Pagesconsumers and administrators of Serova small business enterprise Introduction Currently, the firm is facing several problems while serving its customers and 100% tapping of business gains. Some of these problems include insecurity of goods and staff, uncertainty about future economic conditions, poor access to marketing information and consumer feedback, increased cost of health insurance, and inability to include of staff with disabilities in a business firm community. Many of these problems

Passion And Moral Judgement Essay - 1396 Words

Passion as the Criterion for Moral Judgment nbsp;nbsp;nbsp;nbsp;nbsp;Ethics is the study of human conduct or in other words the study of moral behavior. All humans use ethics in their daily actions and decisions, but not many have the opportunity to probe into the core of ethics. When Socrates said in 399 B.C., â€Å"The unexplained life is not worth living† he was encouraging man to examine his way of life and ways of moral decision making. Ethics not only aims to discover the rules that should govern a moral life, but the goods one should aim to acquire in their life time. Ethics aims to explain why and how man acts the way he does and to shape the way man lives and acts,. Some philosophers say that reason is the criterion for making†¦show more content†¦Actions may be to blame in certain situations, but they cannot be called reasonable or unreasonable. If reason rules moral actions there would be no wrong in society because all people would follow the same moral code of conduct, but because man acts from his experience, passions, and sentiments not all men follow the same rules. nbsp;nbsp;nbsp;nbsp;nbsp;Many philosophers disagree with Hume’s idea of passions guiding human moral judgments. Among Hume’s strongest opposition would be the ancient philosophers Socrates and Plato. Both men believed that reason was the basis for moral judgments. Socrates’ thesis on reason was that only reason could lead man to truth and understanding. For Socrates rationality was the basis for morality. Plato believed that only through reason could man arrive at true knowledge. He thought that reason is an integral part of morals and its role is to gain knowledge and wisdom to fulfill the soul. Plato believed that human nature is reason and hence reason is good because human nature is good. Humans of today have proved Plato wrong; not all human nature is good. Plato also stated that, â€Å"Opinion without knowledge is always a shabby sort of thing. One who holds a true belief without intelligence is just like a blind man who happens to take the right road.â₠¬  Plato held intellectual knowledge and reason with the highest regards. He also believed that there is a fight between passion and reason, but HumeShow MoreRelatedPlato s Allegory Of The Cave1008 Words   |  5 PagesDescriptive ethics, or morals, consist of different people, groups, and societies that have standards. It is the philosophical study of what morality is and how it requires us to behave. Plato’s Allegory of the Cave, is his best effort to explain how we should live in society. Defining ‘what is morality?’ can be quite impossible with the many different theories and concepts on what it means to live morally. However, the overall concept of ethics relates to â€Å"right† versus â€Å"wrong† actions. 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Although overshadowed by the more passionate revolutionaries, such as Thomas Jefferson with â€Å"his aura and his glamour,† he is driven by a sense of moral duty and acts as a stable backbone to the revolutionary cause.1 This obligation to the institutions that defend human rights shapes the tone of his closing remarks in John AdamsRead MoreCompare And Contrast Aquinas V irtuous Man And Passions1350 Words   |  6 Pagesvirtuous man and passions discussed by St. Thomas Aquinas, one argument, in particular, stands out for its agreement with the philosophical view of the Stoics. While Aquinas is a prominent Catholic philosopher and theologian known for his argumentative style of defending and teaching Catholic doctrine as well as providing insightful and compelling outlooks regarding ethical matters, the Stoics are known for their staunch and what can be perceived as restrictive views on emotions, passions, and mattersRead MoreHow St. Thomas Aquinas s Teachings Have Affected Me1181 Words   |  5 Pagesyears after his death. St. Thomas Aquinas has influenced my personal morals and ethics through his teachings on prudence and temperance. First way by which St. Thomas Aquinas has developed my understanding of moral living is his outline of prudence. This virtue, he describes as of the natural or cardinal virtues, those that pertain to happiness in life that can be found within human nature. This virtue is meant to help one life a moral and virtuous life, growing ever closer to the good that is God. StRead MoreImmanuel Kant And Kant On Morality1097 Words   |  5 PagesHume. Immanuel Kant had many theories throughout his philosophical time. Here are some of his ethical works, Groundwork of the Metaphysics of Morals (1785), the Critique of Practical Reason (1788), and the Metaphysics of Morals (1797), which contains both â€Å"the Doctrine of Right† and â€Å"the Doctrine of Virtue.† He also had some other works of importance to his moral philosophy including the Critique of the Power of Judgment (1790), Religion within the Boundaries of Mere Reason (1793), and Anthropology fromRead MoreThe Epic Of Gilga mesh Essay991 Words   |  4 Pagesinstructions that shape the epic’s characters are very much applicable to our current lives. Messages like: the importance of perseverance, that drive that pushes you to excel, the down side of sexual passion when not tempered, and how we need to keep our pride under control, not letting it cloud our judgement. These principled themes, among others, are clearly visible to the eyes of the audience. The epic of Gilgamesh exhibits a beautiful look at what a person with strong perseverance had do. The factRead MoreThe Theory Of Moral Sentiments987 Words   |  4 Pagesand economist, released that the original morality principle was not suitable for that society anymore, and it needed to build another new theory system to suit the developing society. He wrote two masterpieces that proposed his ideas: The Theory of Moral Sentiments, which discusses the human development by analysing the human emotion, and The Wealth of Nations, which summarises the development of capitalism and it is also a foundation for today’s economy. This essay will analyse the self-interest,Read MoreDavid Hume’s an Enquiry Concerning the Principles of Morals Essay709 Words   |  3 Pagesperceptions. If truth is understood as the adequacy between the image and the object, then it is impossible to infer that there is a true world of objects since the only evidence. From this fundamental point, human reason loses its contingency in moral issues and decision making, letting feelings come to the first place. Hume emphasises the utility of knowledge as opposed to its correctness and suggests that morality begins with feeling rather than thought. In this case, Hume also believes that sympathyRead MoreAdvantages And Disadvantages Of Charismatic Leadership913 Words   |  4 Pagesthe same achievement can create a stronger sense of togetherness and unity. The visionary way to lead can lead to better results because it ignites people’s passion. It’s hard to be a charismatic leader without strong convictions and therefore, the leader is passionate about getting things done. As many entrepreneurs tend to say, â€Å"it’s the passion that gets you up every morning†. In addition to the passionate approach to doing things, charismatic leadership also encourages risk-taking and thinking outside

Financial Statements and Stakeholders Free Essays

Introduction In this report six different users of financial statements will be identified. Each user group will be described and the reasons why they use financial statements will be examined. Analysis and calculations of relevant and specific financial information will be performed to reflect the performance of the company, and how this is seen by the different stakeholder groups. We will write a custom essay sample on Financial Statements and Stakeholders or any similar topic only for you Order Now The two companies I have chosen are J.Sainsbury plc and WM Morrison’s Supermarkets plc, hereafter known as Sainsbury’s and Morrison’s. This is because these two companies are two which have a large number of stakeholders who will be affected by the company’s financial statements. Sainsbury’s and Morrison’s also compete within the same sector and thus the financial statements and companies are obviously comparable, this will help with benchmarking to analyse the data .(Mclaney and Atril.2008). This will help to determine, along with the relevant analysis and calculations, which stakeholders will be more pleased with the financial statements out of the two supermarkets. As of May 2014, Morrison’s had 11% of the market, and Sainsbury’s 16.6% (Garner.2014). The financial statements we will be assessing are income statements and balance sheets. These are the two statements which are of greatest importance to the majority of stakeholders. I have attained the most recent financial statements from the two companies from their recent annual reports. This report will use financial ratio’s to assess the profitability, efficiency, Liquidity, Financial Gearing and Investment potential within Morrison’s and Sainsbury’s.(Mclaney and Atril.2008.). Boards of Directors The owners and boards of directors of both Sainsbury’s and Morrison’s would use financial statements to review the performance of management and assess the overall performance of the company. For the smooth operation of the organisation, the managers and owners also need the financial reports to make essential business decisions. For example the current debt to equity ratio is important in deciding the amount of long term capital that would be required to be raised for making certain business decisions. This can be determined by using the following formula. Total liabilities Total assets x 100% Sainsbury’s (?m)Morrison’s (?m) 10535 16540 x 100% =63.7% 6037 10792 x 100% = 55.9% As can be seen Sainsbury’s debt to equity ratio is 63.7% with Morrison’s at 55.9%, a difference of 7.8%. This ratio is one of the key set of 10 identified by Laurent (2006) in being able to predict a firms performance. This thus means that they are financing their growth more by debt than they are by their current assets than Morrison’s. However this is not necessarily a bad thing, and this could mean that they growing more than if they did not utilise this outside financing. If this increases earnings by a greater amount than the debt interest that would be incurred then it is definitely beneficial to do so, thus the board would be pleased with what they have seen from the financial statements. Shareholders Shareholders receive a set of financial statements as a right, and are the only stakeholders to do so. The shareholders interest will be in what the company is doing with the money they have invested, and whether it is making a profit or loss. If it is profitable, they will want a return in the form of dividends, so they will be concerned with the level of dividends the company is paying out year on year and the potential for future profits and dividends. If profit levels and dividend pay-outs diminish noticeably, or if no dividends are paid out because the company has made a loss, then they will consider selling their shares and investing in something else which will give them a higher return. Obviously operating profit margin is also needed to measure overall performance and this can be calculated as follows. Profit before interest and tax Sales x 100% Sainsbury’s (?m) Morrison’s (?m) 1009 23949 x 100% =4.2% (95) 17680 x 100% =-0.5% Supermarkets usually operate at low operating margins, so these results are not wholly surprising (McLaney and Attril.2008) Morrison’s extremely poor performance this year is down to incredibly high administrative costs, this could be seen as possibly due to a new initiative or launch of service which required high costs to get this off the ground, and therefore this may pay dividends in the future. Thus it will be imperative to see how they will perform in the next year without these high administrative costs. Sainsbury’s operating profit margin can be compared with the previous year to see how they are progressing, and this was 3.8%. Thus their net profit margin has increased and the shareholders will be pleased with this performance as it could increase shareholder dividends. Banks Banks are extremely interested in a companies such as Sainsbury’s or Morrison’s financial statements. For example if a company has an overdraft or a bank loan, then the banks need to make sure that a company can afford to pay these loans it owes off (Palepu and Healy.2008). If a company is applying for a loan, similar considerations apply, although the bank would in addition insist on looking at more up to date information than the last set of statutory accounts as these could be rather out of date. The banks would calculate this by with the acid test ratio. This shows the company’s ability to pay its current liabilities from liquid assets. This is calculated as follows. Current assets less inventory Current liabilities Sainsbury’s (?m) Morrison’s (?m) 4362-1005 6765 = 0.5 : 1 1430-852 2873 = 0.2 : 1 Supermarkets by nature have very low acid test ratio scores due to some stock on their shelves not selling as quickly as they would like. However Morrison’s at 0.2:1 is much lower than the company would be wanting to have, whereas Sainsbury’s at 0.5:1 is relatively healthy for a company that operates as a supermarket. Creditors A company’s trade creditors and suppliers will also obviously be interested in a companies financial statements such as the balance sheet and income statement. Such stakeholders will be concerned with whether the company can pay regularly for its purchases from them, so they will have an eye to the cash position of the company – its liquidity. They will also be interested consequently in any items in the accounts which may affect this liquidity such as bank overdrafts or loans, as such items would usually indicate cash problems in the company which may render it an insecure buyer for the future. Creditors are also extremely interested in creditor days. This is the average payment period to payables expressed in days. This can be calculated by the following formula. Trade payables x 365 Purchases Sainsbury’s (?m)Morrison’s (?m) 2272 x 365 16606 = 50 days 2692 x 365 22562 = 44 days As can be seen, Sainsbury’s creditors will be the more pleased out of the two sets of stakeholders for both supermarkets. This is because they are paid on average six days faster than Morrison’s creditors and thus will have a more efficient flow of cash. This could mean building a better relationship with these creditors. However Morrison’s may also be pleased as it means they are able to hold on to this cash for longer and maximise cash flow with longer creditor days payable. Trade debtors/customers. These persons would be interested in the company’s likely continuance into the future as a secure source of supply, and so would look for any items affecting this, such as production difficulties, sales price increases etc. These will also be most interested in debtor (receivables) days, this is the Average collection period for receivables expressed in days. It is calculated as follows. Trade receivables x 365 Sales Revenue Sainsbury’s (?m)Morrison’s (?m) 433 x 365316 x 365 23949 = 7 days17680 = 7 days Here both Sainsbury’s and Morrison’s debtors will be equally as pleased when analysing the financial accounts for both of these companies. This is because they both receive a similar amount of time in which to pay their debts. Equally both of the supermarket chains will be relatively pleased with this as they will be in a similar position to each other in receiving the money from debtors. Similarly this is much shorter than the time it takes both to pay their creditors, and thus their cash flow efficiency will be maximised. Competitors Competitors will also be interested in the financial results of a rival in the same industry sector to see whether its results are better or worse than its own, whether it has brought new products to the market place and how these have been doing (Palepu and Healy.2008). Competitors of Sainsbury’s such as Asda and Tesco may also be interested to compare things such as costs of goods on the income statement to compare this to their own performance. A rival’s bad result, when its own is good, would enhance performance in the eyes of its own shareholders. A rival’s similar adverse performance may reflect that both are hit by the same business factors. In the retail business something that both Morrison’s and Sainsbury’s would be interested in seeing is how their inventories turnover period compares with that of their rivals. It can be calculated as follows. Inventories x 365 Cost of sales* Sainsbury’s Morrison’s 1005 x 365852 x 365 22562 = 17 days 16062 = 20 days Here Sainsbury’s will have the more pleased boards of the two supermarkets when analysing their competitors in terms of inventory turnover. This is because on average they manage to turn over their inventory 3 days quicker than Morrison’s. This demonstrates that they have a more efficient stock system and are selling their products at a faster rate, which could lead to a better overall performance. Conclusion As can be seen, a range of different stakeholders have reason to be interested in a companies financial statements. These stakeholders range from being interested in their own personal gain, those such as Shareholders, as well as being interested in how it impacts upon other stakeholders, through the analysis of both debtor days and creditor days. Financial reports are important for all different stakeholders so they can decide whether or not it is beneficial to be involved with a certain company, they are always interested in the going concern of the company. It is important for numerous reasons that these stakeholders have access to the accounts to gain clarity and for the continuation of the working relationship with companies such as Sainsbury’s and Morrison’s. It is therefore important that the accounting is accurate and up to standards for these different stakeholders of financial statements, it is also useful for comparison of companies and as can be seen from the analysis Sainsbury’s stakeholders will be more pleased with the financial statements than Morrison’s. Bibliography Garner, E. (2014). Kantar, UK grocery growth at lowest level for 11 years, [Online] http://uk.kantar.com/consumer/shoppers/070514-kantar-worldpanel-uk-grocery-share-data-april-2014/ [Accessed online on 01/11/2014] J.Sainsbury’s plc, 2014. Annual Report and accounts 2013-2014. [Online]. http://www.j-sainsbury.co.uk/media/2064053/sainsbury_s_annual_report_and_ accounts_ 13-14.pdf. 2014. [Accessed online on 01/11/2014] Laurent, C.R. Improving the efficiency and effectiveness of financial ratio analysis. Journal of Business Finance and Accounting. [Online] Vol 6(3). 2006. p401-413. McLaney, E. J., Atrill. P. (2008). Accounting and finance : an introduction. Fourth edition. Harlow: Pearson. Palepu, K. Healy, P. (2008) Business Analysis and Valuation: Using Financial Statements. Mason:Thomson Learning WM Morrison’s Supermarkets plc , 2014. Morrison’s Annual Report 13-14 [Online]. http://annualreport.marksandspencer.com/downloads/MS_AR2014_Annual_Report.pdf [Accessed online on 01/11/2014] How to cite Financial Statements and Stakeholders, Essay examples

Keys to Writing an Effective Proposal Essay Sample free essay sample

Study design Subjects Inclusion/exclusion standards Sampling Recruitment plans Method of assignment to analyze groups Data aggregation variables: results. forecasters. confounders measures/instruments processs Intervention Statistical considerations sample size informations analysis Ethical Considerations Work Plan Overall Quality of the Study Good research inquiry Appropriate research design Rigorous and executable methods Qualified research squad Quality of the Proposal Informative rubric Self-sufficient and converting abstract Clear research inquiries Scholarly and pertinent background and principle Relevant old work Appropriate population and sample Appropriate measuring and intercession methods Quality control Adequate sample size Sound analysis program Ethical issues good addressed Tight budget Realistic timetable Quality of the Presentation Clear. concise. well-organized Helpful tabular array of contents and subheadings Good conventional diagrams and tabular arraies Neat and free of mistakes Adapted from Hulley A ; Cummingss Literature Review A criticalsum-up of research on a subject of involvement. by and large preparedto put a research job in context or to place spreads and failings inprior surveies so as to warrant a new probe. We will write a custom essay sample on Keys to Writing an Effective Proposal Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Keys to Success Thorough and complete Logical Recent Original research Primary beginnings Critical assessment Building instance for new survey Study Rationale Has the survey been done before? Will the survey benefit patients advance understanding or influence policy? Survey Problem ( Study Purpose ) Broad statement bespeaking the ends of the undertaking. Examples: What are jobs related to unplanned caesarean delivery bringings? Is colonoscopy accessible to all Canadian wellness attention consumers? Keies to Success Clear Relevant Logical Documented Objectives/Research Questions/Hypotheses Identifying the research job and developing a inquiry to be answeredare the first stairss in the research procedure. The research inquiry willguide the balance of the design procedure. Research Objectives A clear statement of the specific intents of the survey. which identifiesthe key survey variables and their possible interrelatednesss and thenature of the population of involvement. Research Question The specific intent stated in the signifier of a inquiry. Hypotheses A probationary anticipation or account of the relationship between two ormore variables. A anticipation of the reply to the research inquiry. Examples: The intent of this survey is to find the major physiologic psychosocial and lifestyle concerns of adult females two hebdomads and eight weeksafter an unplanned cesarian bringing. Does the disposal of analgetic by nurses vs. by patients themselvesaffect pain strength during the first postoperative recovery twenty-four hours in olderadults? Patients shacking in rural countries of Alberta are less likely than urbanpatients to undergo a colonoscopy within 18 months of a healing resectionfor colorectal malignant neoplastic disease. Functions Provide referees with a clear image of what you plan to carry through. Show the referees that you have a clear image of what you want toaccomplish. Form the foundation for the remainder of the proposal. Will be used to measure the adequacy/appropriateness of the study’s proposedmethods. Keies to Success Clear and consistent. Key concepts/constructs identified. Includes the independent and dependent variables ( if applicable ) . Measurable. Hypotheses clearly predict a relationship between variables.

Debut Albums and Grendel free essay sample

Arles, the Ham Describe Grenades mother and his relationships with her Greened mother Is an ugly, smelly beast who Greened resents and yet loves In a dependent, childish way. She cannot speak; she tries to communicate with his son by caressing and holding him. And at times she would go too far and suffocated him. She helpless at times she has to wait for him to bring her food, but when Greened needs her, he cries like baby, and usually she saves him. She is also fierce and terrifying.Greened sets himself apart from his mother according to him she does not hind coherently. He believes he above her. He thinks of her as a fool. Life-bloated, baffled, long-suffering, hag. Guilty, she Imagines, of some unremembered, perhaps ancestral crime. Chapter 2 Taurus, the Bull Explain what Greened mean when says, l create the whole universe, blink by blink. When Greened says, I create the whole universe, blink by blink he means that he Is the only one who exist In the world. We will write a custom essay sample on Debut Albums and Grendel or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page That everything changes according to the way he see things and no one else.Greened is starting to be aware of the fact that he does to need the rest of the world but himself to survive. When he was hanging on the tree no one helped not even his own mother; thats when he says, l understood that, finally and absolutely, I alone exist. Through his mother did safe him deep down inside he alone and wishes he wasnt alone. Chapter 3 Gemini, the Twins Why is Greened so impressed and affected by the shaper? Why does he fear Shaper Greened is so impressed by the shaper because his words are poetic. They have the ability to change persuade.Greened knows the truth yet when he hears the shapers ales, he questions his very own perception of the truth. The shaper changes dry sticks to gold. He knows that the shaper Is lying, but his stories are addictive. Greened knows that Hoarders men are aware of the truth, but choose to believe the shaper Instead. He fears her because he grows confused and panicky. Sharper Is getting to him he still finds their power incredibly seductive, and he in turn wishes he had something greater to strive for and believe in. Debut Albums and Greened By Johanna Chapter 1 Aries, the HamGreened mother is an ugly, smelly beast who Greened resents and yet loves in a baffled, long-suffering, hag. Guilty, she imagines, of some unremembered, perhaps When Greened says, l create the whole universe, blink by blink he means that he is the only one who exist in the world. That everything changes according to the way he inside he alone and wishes he wasnt alone. Sticks to gold. He knows that the shaper is lying, but his stories are addictive. Shaper instead. He fears her because he grows confused and panicky.