The Little-Known Secrets to Ielts Essay Samples Liz

The Little-Known Secrets to Ielts Essay Samples Liz Inside this section you'll find samples of essays belonging to different essay types and manners of formatting. Adding a number of the winning elements from the sample essays below will supply you with the added marks you will need to be a high-scorer on the IELTS. The simplest approach to learn the sort of an essay is to realize the writer's point of view. These IELTS sample essays are categorised in a manner that makes it simple for you to observe how certain essay question types require that you give certain responses to be sure the question is totally answered. It's essential that you have some decent examples so that you are able to compare your writing and see whether you're on the right path. Even if today you think you're a terrible writer, you can learn how to deal with your essay and make it far more efficient. In addition, the writer has a propensity to be repetitive. Even if you believe you're a bad writer today, you can learn to take your simple essay and transform it into something considerably more effective. Looking at IELTS essay topics with answers is a significant method that will help you to get ready for the test. When you surf our site for recommendations that might help you write your own essay, you will come across many helpful tips. This guide will reveal to you just how to compose an obvious essay every moment. Our sample essay has a very simple but fantastic introduction in which it demonstrates that the examinee has knowledge of this issue and clearly states the writer's position to establish the remainder of the essay. To compose an impressive short essay, especially during an examination, you should be in a position to hit the question and give a straightforward answer while at the very same time observing the most suitable structure of an essay. If don't have any idea what an IELTS essay appears like or will need to boost your writing skills you're in the correct spot. Just read both versions of the exact same sample essay below. Ok, I Think I Understand Ielts Essay Samples Liz, Now Tell Me About Ielts Essay Samples Liz! BODY 1 Scientific breakthroughs can be achieved faster and more when people don't have to have financial backing to get the required understanding. Nevertheless, if individuals require more than the normal level, then they need to be ready to pay for it. Indivi duals often take the overall training module if they're aspiring to work or live abroad. Around the planet, children often utilize computers from an extremely young age. Our experienced staff will help you every step along the way to be certain that your IELTS journey runs smoothly. Just like an excellent doctor will be in a position to assist you fix a health issue, an excellent IELTS teacher will have the ability to assist you fix your specific troubles. Students lead busy lives and frequently forget about an approaching deadline. Usually you should take the IELTS test if you're applying for employment or to study in a college or university in an English-speaking country or if you're migrating to such nation. From a personal standpoint, computers can help young individuals to learn more concerning the world. Also, certain kinds of information in the incorrect hands can be devastating for society. In the end, educational films may be informative, but there would not be any chance for young individuals to interact and ask questions. For instance, some children utilize the web to find information on various subjects. On the 1 hand, teenagers are happy to delight in their freedom and independence. It's hard for any persons to accept a partner that does not have money or no less than a job to deal with future family. Certainly, money has an important role in our lives. Certainly, it is an important part in our lives. Hence, it's said, marry for money is right in some degree. The article below will demonstrate the top 10 most frequent IELTS topics. It's possible for you to take my online IELTS Writing Practice Test anywhere on the planet and find a score, corrections, and feedback in only two days. You are not prepared to acquire the IELTS Writing Task 2 score you have earned. Below you'll find all you want to accomplish a high score in IELTS Writing Task 2.

Causes And Consequences Of Suicide - 1380 Words

Causes of Suicide We all love our family, friends and co-workers. The worst thing that could happened to them is to know that they want to commit suicide and know that you could prevent them from doing it. Even if it’s a suicidal thought that counts and someone should notice that. We can help them in a lot of ways just by doing really simple things like asking them questions about their day, how they felt and getting them to trust you. Also with this you are saving a life that felt that no one care about. You could save someone’s life just by asking simple questions like how are you? In this essay in going to talk about 3 mayor causes of suicide in San Diego, How to notice this suicide thoughts and acts and how to help the through this hard times. The fist reason that many people suicide is cause by Stress. According to Suicide.org over 90 percent untreated depression is the number one cause for suicide followed by bad experiences in the past and death of a love on e. The rate of suicides in San Diego is 2,000 each year in San Diego County. And the 3 main things that people stress about are: A divorce/separation, custody of the children or breakup of a relationship. Losing custody of children, or feeling that a child custody decision is not fair. And a serious loss, such as a loss of a job, house, or money. The worst thing is that all of this include feeling lonely or useless and they want support from someone but they don’t say anything because they feel that peopleShow MoreRelatedTeenage Suicide On The Rise Essay1521 Words   |  7 PagesTeenage Suicide on the Rise: In 2011, James Rodemeyer, a 14 year old junior high school student from Buffalo revealed his bisexuality via the World Wide Web. The weeks following Rodemeyer experienced taunting, name calling, assault and isolation from his peers. Even his close friends refused to sit with him at lunch. Later that year, James Rodemeyer committed suicide.This case is just one of many where an adolescent feels that their is no other solution than to end their life. It is estimated thatRead MoreCyberbullying Is Becoming More Of A Problem Than Traditional Bullying998 Words   |  4 Pagesgetting. Social media is a huge factor for this type of bullying to take place. Nobody takes it seriously because of the fact that most kids never report that they are getting cyberbullied. There are many consequences for this type of bullying and it needs to be stopped before the consequences get worse. Cyberbullying is becoming more of an issue than traditional bullying because of social media. Social media gives kids the opportunity to bully others and not get caught because they are hiding behindRead MoreIs Suicide A More Present Danger Than Murder?894 Words   |  4 Pagesand suicides. According to the article Is Suicide a More Present Danger Than Murder?, it states that for every two homicides, three suicides occur (Radford). Even though it has been statistically shown that the national suicide rate is higher than the national homicide rate, these two issues are still equally daunting. It is possible that people who kill others and people that kill themselves share the same reasons for committing such acts. However, they each receive a different consequence in theRead MoreThe Consequences of Adolescent Suicide1241 Words   |  5 PagesThe act of suicide is an event that has been woven in to the fabric of our culture since our country’s inception. In order to conceptua lize and define the problem of suicide, it is important to examine the various views of taking one’s own life. Suicide, and its tragic aftermath, has been the source of award winning movies such as Ordinary People and Leaving Las Vegas, along with the public debate, regarding assisted euthanasia, spotlighted in the case of Dr. Jack Kevorkian. Reports of skyrocketingRead MoreSocial Media Has Taken The World By Storm933 Words   |  4 Pagesfrontal lobe, which is charged with foreseeing the consequences of one’s actions and differentiating between good and bad, don’t fully form until their twenties (Steinberg, 2007). Therefore, they are more likely to act on impulse without realizing there are consequences. Due to their limited capacity for self-regulation and susceptibility to peer pressure, teens are at risk as they navigate the realms of social media. Suicide is the third-leading cause of death for individuals aged 10 to 24 and resultsRead MoreSuicide Is The Leading Cause Of Deaths Of Adolescents938 Words   |  4 PagesSuicide is the leading cause of deaths of adolescents in Australia. In 2005, it was estimated that deaths caused by suicide was accounted for one- fifth of deaths among teenagers (Life communications, 2012) in 2012 it was estimated that 1,901 (16.8 per 100,000) males and 634 females (5.6 per 100,000) lives were lost due to suicide, which roughly calculates to seven deaths a day that’s caused suicide (Lifeline, 2010) and those who committed suicide seventy five percent were males while the otherRead MoreAssisted Suicide And Voluntary Active Euthanasia Essay1345 Words   |  6 Pagesthat are familiarized by our society: physician assisted suicide and voluntary active euthanasia. Physician assisted suicide is when the patient is prescribed lethal medicine by the doctor to commit suicide. Meanwhile, voluntar y active euthanasia is when a physician takes an active role in the act of killing the patient. There is often debate on whether or not any of these actions should be legalized in all states. Physician assisted suicide is legal in Oregon, California, Montana, Vermont, and WashingtonRead MoreAnalysis Of The Article Case Twenty Three : A Hand On A Cooling Brow1003 Words   |  5 Pagesassisting suicide is a quick option. Aid-in-dying also known as assisting suicide that is voluntary consuming of a lethal medication prescribed by a physician for that purpose. Two opposing philosophers Emmanuel Kant and Jeremy Bentham theories will be used to relate to the article of the nurse’s role in aid-in-dying. Bentham’s theory is most effective when finding a solution to the dilemma revolving around aid-in-dying because a life decision is based on the overall moral consequence whether theRead MoreThe Most Pressing Problem For The Prison System1571 Words   |  7 Pagesessay talk s about overcrowding and its contributing factor in being one of the major challenges facing HM prisons. A number of other issues the prison service has to face overlap and are linked to overcrowding such as suicides and riots. In addition, overcrowding has many consequences and some of these are mentioned within this essay. After reading this you understand that overcrowding remains one of the biggest issues. Flynn (1998) argues that perhaps the biggest problem within the prison serviceRead MoreA Way Out: Suicide Essay1703 Words   |  7 Pagesâ€Å"Suicide does not end the chances of life getting worse, suicide eliminates the chance of it getting better,† said tumblr.com. Suicide is the act of taking of your life on purpose, and people in the United States, from the age of 10 to 65, have been committing suicide since the mid 1900’s. The rich and the famous go through suicidal thoughts and sometimes put it into their work; this process has been going on for deca des. Committing suicide is a person trying to escape the pain and aloneness that

The recent term globalization free essay sample

World War 2, approximately 100 times more over the last 50 years- $95 billion (1955) to $12 trillion (2005). As I have highlighted globalization is a very important In the first section of this essay I will talk about the negative and positive effects of globalization on our environment and how environmental policies have failed to control globalization in order to save the climate. In the second half of this essay I will talk about how globalization has strengthen industries in developing countries and the effect of this on the developing and developed countries. We dont tend to relate globalization with environmental factors such as global warming, globalization is more of a trade thing, wrong, globalization is not Just about trade its about transporting the goods, producing the goods and having people in place with the appropriate skills to create the product in as much quantity needed. All of which require resources, after 1 50 years of industrialisation, climate change global warming) is understandably inevitable however the problem occurs when we accelerate human activities than necessary, thats where global warming plays its part. We will write a custom essay sample on The recent term globalization or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page About 95% of the worlds traded goods are moved by maritime transport, which in turn causes about 5% of the globes sulphur oxides and 14% of the worlds nitrogen oxide emissions. According to the Office of National Statistics Greenhouse gas emissions from transport have risen by 47% since 1990. The Department of Climate Change in 2008 discovered that Australian greenhouse gas emissions from cars account for 54% of Australias total transport emissions. Global warming also known as climate change refers to the increase temperature of the planet, naturally the earth is tend to warm up but activities such as burning fossil fuels and deforestation leads to greenhouse gases such as carbon dioxide being produced which leads to the greenhouse effect. The greenhouse effect is the process in which the planet warms up and causes the sea levels to rise due to the earths natural ice melting away. In order to stop the issue of global warming there have been several policies introduced by the government in order to control been set in place does not mean that they worked for example, The I-JK based upermarket chain Tesco decided to ban rose importation from Kenya in order to reduce emission however later research revealed that the Dutch rose which the supermarket now relied on generated 6 times more emission due to the way they were grown in greenhouses (2007). However to some extent globalization does have a positive impact too but there are some important negative impacts and unfortunately the negative impacts of globalization on the environment outweigh the positive impacts. The main positive impact that globalization has on the environment are that there is mprovements in the use of resources and awareness and that due to globalization research is being conducted that creates greener technology. Globalization has assisted in improving the use of resources and saving the environment by promoting growth through development, improving education and incomes. The World Bank is an example of this as it has successfully helped Mexico City in the 1990s to reduce the carbon dioxide levels. Due to globalization, corporations have been conducting researching and creating technology to reduce the impact of humans on the environment often referred to as green technology. Some examples of greener technology are hybrid cars and the new green Apple Mac. Hybrid cars are a green option for cars and they typically achieved greater fuel economy and lower emissions than normal cars which results in fewer emission being generation. Apple has stated that MacBook has been built using materials that are highly recyclable and free of many of the harmful substances present in other computers. The software and hardware have also been designed to work together to make the computer more energy efficient and to minimise the carbon footprint of the MacBook. Unfortunately the negative impacts of globalization on the environment outweigh the positives by a huge margin. The main negative impact of globalization on the environment is the impact of unnecessary destruction. The overuse of natural resources due to increased demand and also the removal of ecosystems due to population growth have had a large negative impact on the environment. Extensive deforestation has occurred world- wide with the logging industry being fuelled by the need for disposable products. 1 million acres a year are cut for commercial and property industries. Deforestation hether it is for an increase in demand or for expansion is causing a loss of biological diversity on the planet. In Australia 90% of native forest wood are exported, destroying Australias natural heritage. About one half of the forests that covered the Earth are gone. Each year, another 16 million hectares disappear. Deforestation is expanding and accelerating into the remaining areas of undisturbed forest. In Indonesia, powerful families allied with the government rulers control large and highly valuable timber concessions. These forests are being rapidly logged, at enormous profit. Over-fishing occurs when fishing activities reduce fish stocks below an acceptable level and this leads to resource depletion. Over-fishing has also occurred around the globe with 9 of the worlds 17 major fishing grounds in decline Agriculture Organisation of the UN in 2005 found that global stocks of most fish are stretched to their limits. Nearly a quarter of commercial species have already been over-exploited, with a total 70% of species now being fished close to, at, or beyond their capacity. Globalization has also had a negative impact on the environment through global warming and climate change. Globalization may be bad for our environment but it has proven to strengthen industries in developing countries and its not difficult to see why, when a transnational company (TNC) decides to relocate in low-cost economies, many new jobs will be created. It can be in production line, technical areas and also management. People who are once unemployed will now have an opportunity to improve their livelihood while those who already have working experience may be able to climb to a higher corporate platform, thus earn better pay. Consider China. It has the largest poverty reduction in history, from 250 million in 1978 to about 34 illion in 1999. Indian government, has successfully cut poverty rate by half despite late in opening up their economy. Also with globalization, goods can easily penetrate the borders of other countries, thanks to the prominent role played by WTO. With its establishment (previously was GATT), global tariffs on average has been reduced from 40% to Just 4%. Low-cost Asian economies have the most to benefit from this. This is because of the comparative advantage in manufacturing sector. Unskilled labours are in abundance and yet level of productivity is comparable. Besides natural resources are easily btainable which further reduces the production costs. As such local economies can pursue export-led growth, a buzzword synonymous with China. Such strategy allows economic diversification, rather than Just having a typical primary sector. The impact onto local economy can be magnified through multiplier effect. Perhaps this explains, why China can register double-digit growth in the past few years. (4) Cheaper price and more choice of goods. Thats simple. Say, a country produces barley. When barley is also sourced from outside that means supply of barley in the economy will increase, causing its price to fall. Thats something to be cheered by most consumers who are best categorized as low to middle income earners. Consumer surplus will increase too since the gap between what they are willing to pay and what they are actually paying increases. On top of that, standard of living will also increase when there are more choice of goods Its not only developing nations which benefit from globalization but so the developed nations The production process is driven by the goal of cost-minimising. In many parts of Asia, labours are cheap, productivity is considerably high, raw materials are easily btainable and cost of shipping has fallen. Goods are produced with the lowest cost possible and in most circumstance, cost saving will not be passed on to foreign reaping higher supernormal profits, while management will reward themselves with fat bonuses leaving nothing for those grass-root workers. Even if there is, the reward might be insignificant. This partly explains for the widening income inequality between the developed and developing nations. While I agree that very few people will make a huge fortune out of this, they are normally the firm owner which runs usiness that supply raw materials to foreign firms. 4) Exploitation of labour. Perhaps proponents of globalisation have exaggerated their stand. Claiming that the standard of living in developing countries has increased based on real GDP per capita may not be that accurate. While it is true that unskilled workers have received an increase in their pay check, it is nothing close to an increase in their workload. In short, an increase of wages by 10% leads to an in crease of 50% in works. One does not need to be a genius to see how factory workers are exploited in China. They are paid peanuts and yet overworked. Women suffer the most in terms of discrimination in workplace. Labour union is weak and the existing law is Just too fragile to uphold Justice for them. Also some workers may be put to work under unsafe conditions. For instance, child labour in mines. While it is true that many Jobs are created when foreign factories and firms are opened, there are even more unseen Job losses. Some claim that every one new Job created, up to three will be lost. Think about this. How many local firms that really have the competitive edge to race against giant conglomerates? Nearly none. In short, ndustrial liberalization rewards the competitive firms and penalizes those uncompetitive ones which are made up of majority. Job creation is insufficient to offset the amount of Job losses. If globalisation brings so much benefit, then how come 80% of the global populations earn only 20% of global income? Poor countries often become the subject of biasness. The WTO although in theory is said to be an independent organization, is not more than a puppet to rich and powerful nation like US. Poor countries are often urged to open up their economy to the import of agriculture goods from 1st world. On the other hand, it does not take any serious action when US and EIJ have such thick tariffs protecting their agriculture and dairy industry against agricultural produce from the 3rd world. Also through influential organization like IMF and World Bank, powerful countries have become the shadow that meddles with the fate of HIPCs (Highly Indebted Poor Countries). Many ill-suited policies are fed onto 3rd world which creates more harm than good. The intention is to keep them begging for more financial aid and hence being locked into more pricey agreement which they cannot commit

Universal Health Services (UHS) Proposed acquisition of Ascend Health Corporation

In the case, UHS agreed to acquire Ascend Health at an approximate value of $517 million. UHS and Ascend Health own an acute inpatient psychiatric facility. The facility provides diagnosis, treatment, and care of patient suffering from psychiatric condition. In the view of Federal Trade Commission (FTC), the psychiatric care facility is a discrete necessary product that cannot be substituted with other levels of care.Advertising We will write a custom critical writing sample on Universal Health Services (UHS) Proposed acquisition of Ascend Health Corporation specifically for you for only $16.05 $11/page Learn More Therefore, â€Å"the merger would create a virtual monopoly in the provision of acute inpatient psychiatric services to insured patients in the El Paso/Santo Teresa area† (Federal Trade Commission, 2012). The FTC investigated this merger that aimed at eliminating competition in the market between UHS and Ascend. The FTC considers this co mpetition valuable to the community since it provides lower health care costs, high quality of care, and improved services (Federal Trade Commission, 2012). Costs associated with antitrust behavior FTC fines firms which engage in antitrust behaviors. The fines can either be pecuniary (monetary) or non pecuniary (non momentary). In the case, the FTC required UHS to sell an acute inpatient psychiatric facility to settle the complaint. In addition, the commission will acquire a second facility from the group. Therefore, if the group goes into merger, they are likely to lose two leading facilities. The UHS case was investigated under Celler-Kefauver Act. The Act deals with outlawed asset-purchase mergers that can significantly reduce competition (Meier, Albert, Brau, 2012). Monopolies and oligopolies A monopolist market structure is characterized by a single firm. The market offers products which does not have a close substitute. It does not allow free entry and exit into the industry. A monopolist demand curve is downward sloping. This implies that as price increases, the monopolist sells less. Therefore, elasticity of demand is necessary for a monopolist. Monopolist pricing is not always at equilibrium. The market clears at the point where marginal revenue equals marginal cost. Monopolists carry out price fixing with an aim of gaining market power and preventing entry into the industry. A monopolist is a price maker and controls market supply of the good. A monopoly gains power from various sources such as having access to natural resources.Advertising Looking for critical writing on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More This type of a monopoly is known as a natural monopoly. Also, a firm might be enjoying economies of scale. At this stage of production firms cannot join this industry thus giving rise to a monopoly. An oligopoly market structure is dominated by a few firms. The market structur e is characterized by collusions and price fixing (Baker Bresnahan, 2006) Inefficiencies caused by monopoly and oligopoly Monopoly and oligopoly market structures create imperfect competition in the economy. Imperfect competition is characterized by few suppliers and barrier to entry and exit among others. Imperfect competition creates X-efficiency. An example of this inefficiency is the deadweight loss. It is a cost created by market inefficiency to the society. When monopolists charge high prices, they do not receive the whole amount of the money. A portion is taken by the government in the form of taxes and there is a portion not taken by any player in the economy. It is known as the dead weight loss. Market inefficiency also creates rent-seeker behavior. This behavior can be two way. Either the government can seek natural resources from the monopolists or oligopolists and give to the citizens, or the firms can seek subsidies for goods from the government. The subsidies turn out to be profits for the firms (Baker Bresnahan, 2006). An example of an inefficient monopoly is the US Steel company Beneficial monopolies and oligopolies There are a number of monopolies are beneficial to the society. For instance, government monopolies are created to provide essential goods and services to the society. An example is the US Postal Services. References Baker. J., Bresnahan, T. (2006). Economic evidence in antitrust: Defining markets and measuring market power. Retrieved from https://web.stanford.edu/~tbres/research/buccirossi_01_ch01_001-042.pdf Federal Trade Commission. (2012). FTC puts conditions on UHS’s proposed acquisition of Ascend Health Corporation. Retrieved from https://www.ftc.gov/news-events/press-releases/2012/10/ftc-puts-conditions-uhss-proposed-acquisition-ascend-healthAdvertising We will write a custom critical writing sample on Universal Health Services (UHS) Proposed acquisition of Ascend Health Corporation specifically for you for only $16.05 $11/page Learn More Meier, M., Albert. S., Brau, S. (2012). Overview of FTC Antitrust actions in health care services and products. Retrieved from https://www.ftc.gov/ This critical writing on Universal Health Services (UHS) Proposed acquisition of Ascend Health Corporation was written and submitted by user Jamarion Carr to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Whistle-blowers Essays

Whistle-blowers Essays Whistle-blowers Essay Whistle-blowers Essay In an organization, like the government or business, there are some form of misappropriation and bad conduct going on within the system, there are certain duties that employers are obligated to perform, but fail to do. Employees of an organization and the general public are deprived of certain protective rights and face intimidation and victimization by their employers. The managerial irregularities or misdeeds that go on in an organization are exposed by employee whistleblowers.Whistle-blowers are employees or former employees of a particular organization, be it a business firm or a governmental organization that expose the unlawful activities and faux pas going on in the organization (Lewis, 1995).Whistle-blowers are also individuals of an organization, such as an internal auditor whose job is to expose or report any irregularity or improper conduct within an organization (Lewis, 1995).The question of the protection of whistle-blowers then arises, should they be protected? Or shoul d their supposedly excesses be curbed? Some parties view whistle-blowers as disloyal, while others view them as dedicated individuals who strife to ensure that the business firm or governmental organization either continue to maintain its proper standard or attempt to attain a normal working standard.Employees who blow the whistle on bad organizational behavior, poor standards and other organizational anomalies are in the danger of facing threats and managerial pressure. Whistleblowers should be protected from being victimized unjustly, as every individual has the right and freedom to speak out about what they feel is wrong in an organization, without the fear of being persecuted maliciously.When there is nobody to speak out in an organization, the management or the employers are likely to do what they like as against the wishes of the workers. Whistleblowers should be adequately protected as their protection means that there is freedom in the organization to speak out on anything t hey feel is professionally wrong and lacks the good working ethics of a professional. Organizations that do not offer protection to whistleblowers are in the danger of losing their workers, who feel their freedom is impinged upon and hence move to other organizations that offer protective rights to whistleblowers.Certain laws should be put in place to respect the wishes of employees and protect the rights of whistleblowers as they are useful in the proper running of an organization as long as the allegations and accusations leveled against the employers are true. There should be an enabling environment that would accommodate protests on misgivings by certain individuals on some happenings in the organization.Whistle blowing in an organization must be seen as an avenue for adjustments to be made and an opportunity for people to learn the proper way of doing things and not as an opportunity to victimize employees for their views and perspectives, but rather a time to pay attention to the yearnings of the employees.Hence, it has been fully established that Whistle blowers should be protected in order to continue to maintain the good working standards in a business or governmental organization. When weighing the advantages of having whistleblowers within an organization against the disadvantages, the benefits are seen to surpass the detriments, hence the rights of Whistle blowers should be protected in a business firm or governmental organization.

Seven Facts About the Lincoln-Douglas Debates

Seven Facts About the Lincoln-Douglas Debates The Lincoln-Douglas Debates,  a series of seven public confrontations between Abraham Lincoln and Stephen Douglas, took place in the summer and fall of 1858. They became legendary, and the popular conception of what happened tends to veer toward the mythical. In the modern political commentary, pundits often express a wish that current candidates could do Lincoln-Douglas Debates. Those meetings between candidates 160 years ago somehow represent the pinnacle of civility and an elevated example of lofty political thought. The reality of the Lincoln-Douglas debates was different than what most people believe. And here are seven factual things you should know about them: 1. They Were Not Really Debates Its true that the Lincoln-Douglas Debates are always cited as classic examples of, well, debates. Yet they were not debates in the way we think of the political debate in modern times. In the format Stephen Douglas demanded, and Lincoln agreed to, one man would speak for an hour. Then the other would speak in rebuttal for an hour and a half, and then the first man would have a half-hour to respond to the rebuttal. In other words, the audience was treated to lengthy monologues, with the entire presentation stretching out to three hours. There was no moderator asking questions, and no give-and-take or fast reactions like weve come to expect in modern political debates. True, it wasnt gotcha politics, but it also wasnt something that would work in todays world. 2. They Got Crude, With Personal Insults and Racial Slurs Though the Lincoln-Douglas Debates are often cited as a high point of civility in politics, the actual content was often pretty rough. In part, this was because the debates were rooted in the frontier tradition of the stump speech. Candidates, sometimes literally standing on a stump, would engage in freewheeling and entertaining speeches that would often contain jokes and insults. Its worth noting that some of the content of the Lincoln-Douglas Debates would likely be considered too offensive for a network television audience today. Besides both men insulting each other and employing extreme sarcasm, Stephen Douglas often resorted to crude race-baiting. Douglas made a point of repeatedly calling Lincolns political party the black Republicans and was not above using crude racial slurs, including the n-word. Even Lincoln, albeit uncharacteristically, used the n-word twice in the first debate, according to a transcript published in 1994 by Lincoln scholar Harold Holzer. Some versions of the debate transcripts, created at the debates by stenographers hired by two Chicago newspapers, have been sanitized over the years. 3. The Two Men Were Not Running for President Because the debates between Lincoln and Douglas are so often mentioned, and because the men did oppose each other in the election of 1860, its often assumed the debates were part of a run for the White House. They were actually running for the U.S. Senate seat already held by Stephen Douglas. The debates, because they were reported nationwide (thanks to the aforementioned newspaper stenographers) did elevate Lincolns stature. Lincoln, however, probably did not think seriously about running for president until after his speech at Cooper Union in early 1860. 4. The Debates Were Not About Ending Slavery Most of the subject matter at the debates concerned slavery in America. But the talk was not about ending it, it was about whether to prevent slavery from spreading to new states and new territories. That alone was a very contentious issue. The feeling in the North, as well as in some of the South, was that slavery would die out in time. But it was assumed it wouldnt fade away anytime soon if it kept spreading into new parts of the country. Lincoln, since the Kansas-Nebraska Act of 1854, had been speaking out against the spread of slavery. Douglas, in the debates, exaggerated Lincolns position and portrayed him as a radical abolitionist, which he was not. The abolitionists were considered to be at the very extreme of American politics, and Lincolns anti-slavery views were more moderate. 5. Lincoln Was the Upstart, Douglas the Political Powerhouse Lincoln, who had been offended by Douglass position on slavery and its spread into western territories, began dogging the powerful senator from Illinois in the mid-1850s. When Douglas would speak in public, Lincoln would often appear on the scene and offer a rebuttal speech. When Lincoln received the Republican nomination to run for the Illinois senate seat in the spring of 1858, he realized that showing up at Douglas speeches and challenging him would probably not work well as a political strategy. Lincoln challenged Douglas to the series of debates, and Douglas accepted the challenge. In return, Douglas dictated the format, and Lincoln agreed to it. Douglas, a political star, traveled the state of Illinois in grand style in a private railroad car. Lincolns travel arrangements were much more modest. He rode in passenger cars with other travelers. 6. Huge Crowds Viewed the Debates In the 19th century, political events often had a circus-like atmosphere and the Lincoln-Douglas debates certainly had a festival air about them. Huge crowds, up to 15,000 or more spectators, gathered for some of the debates. However, while the seven debates drew crowds, the two candidates also traveled the state of Illinois for months, giving speeches on courthouse steps, in parks, and in other public venues. So its likely that more voters saw Douglas and Lincoln at their separate speaking stops than would have seen them engaging in the famous debates. As the Lincoln-Douglas Debates received so much coverage in newspapers in major cities in the East, its possible the debates had the greatest influence on public opinion outside of Illinois. 7. Lincoln Lost Its often assumed that Lincoln became president after beating Douglas in their series of debates. But in the election depending on their series of debates, Lincoln lost. In a complicated twist, the large and attentive audiences watching the debates were not even voting on the candidates, at least not directly.   At that time, U.S. Senators were not chosen by direct election, but in elections held by state legislatures. This situation would not change until the ratification of the 17th Amendment to the Constitution in 1913. So the election in Illinois wasnt really for Lincoln or for Douglas. Voters were voting on candidates for the statehouse who, in turn, would then vote for the man who would represent Illinois in the U.S. Senate. The voters went to the polls in Illinois on November 2, 1858. When the votes were tallied, the news was bad for Lincoln. The new legislature would be controlled by the party of Douglas. The Democrats ended the day with 54 seats in the statehouse, the Republicans (Lincolns party), 46. Stephen Douglas was thus reelected to the Senate. But two years later, in the election of 1860, the two men would face each other again, along with two other candidates. And Lincoln, of course, would win the presidency. The two men appeared on the same stage again, at Lincolns first inauguration on March 4, 1861. As a prominent senator, Douglas was on the inaugural platform. When Lincoln rose to take the oath of office and deliver his inaugural address, he held his hat and awkwardly looked about for a place to put it. As a gentlemanly gesture, Stephen Douglas reached out and took Lincolns hat and held it during the speech. Three months later, Douglas, who had taken ill and may have suffered a stroke, died. While the career of Stephen Douglas overshadowed that of Lincoln during most of his lifetime, he is best remembered today for the seven debates against his perennial rival in the summer and fall of 1858. Source Holzer, Harold (Editor). The Lincoln-Douglas Debates: The First Complete, Unexpurgated Text. 1st Editon, Fordham University Press, March 23, 2004.

The Equation of Change Essay Example | Topics and Well Written Essays - 1250 words

The Equation of Change - Essay Example This can also be considered as the number of times that the currency is spent on finished products and services per year. PQ is the nominal GDP of the country (the level of price (P) times the physical amount of products and services (Q). Economists believe that changes in the supply of money especially improper monetary policy are the most significant factors that cause macroeconomic stability. Importance of the stability or lack thereof, of the velocity of money directly relates to the control of the money supply (Thomas, 2005). If the velocity was always constant, then the money supply would be the single determinant of the level of national GDP spending. No policy instrument other than the central bank’s control would be needed to accurately control GDP spending. If the velocity fluctuates in a completely unpredictable manner, then Fed Reserve-engineering changes in M would have no predictable consequence on GDP spending. The control of the money supply would be a totally ineffective method of influencing GDP. To the degree that velocity is random the influence of FED reserve money supply control on GDP spending and general economic activity is compromised. If the velocity is random but is independent of the money supply and is relatively stable and subject to acceptable good prediction, then FED policy of controlling the money supply is greatly effective way of i nfluencing GDP spending. Question two The structure of the Federal Reserve System Federal Reserve Banks: There are twelve Federal Reserve Banks from the Federal Reserve Districts. Each bank is a legally separate corporation owned by the commercial banks in its districts. The directors of individual banks recommend the allocation of discount rate which is then endorsed by the Board of Directors. These directors also select one banker from each district to serve the Federal Advisory Council. Other functions include clearing checks, help regulating banks, withdrawing damaged currency from circulation and replacing it with new ones as well as acting between local business communities. Member Banks: These are commercial banks that hold stock in the Federal Reserve Banks; commercial banks chartered by the Federal Government; and state banks chartered by state governments. Their major function is to hold reserves as deposits or vault cash at the Federal Reserve Banks. Board of Governors: c onsist of seven members appointed by the president and led by the chairman. All governors must come from different states and are voting members of the FOMC. They set reserve requirements, set bank regulations and select recommendations to set the discount rate. The board has authority over certain regulations unrelated to fiscal policy but have significant impacts on the monetary system. Federal Open Market Committee: The committee consists of the members of the Board of Governors, president of the New York Fed, and presidents from four other Reserve Banks. The major function of FOMC is to make decisions concerning the conduct of open market operations and hence controls the monetary base. The committee has the key responsibility of formulating monetary policy. Federal Advisory Council: comprises of the twelve representatives of the banking system. The council advices and consults with the Board of Governors on all issues within the board control. The Reserve Banks selects one repr esentative from the district who normally serves for a term of three

Relationship Paper Essay Example | Topics and Well Written Essays - 750 words

Relationship Paper - Essay Example I am a believer of strong family relationships as I have been raised with my parents holding on to each other as they go through the daily trials life brought along. In effect, I have been looking forward to building my own family the way I have been raised. Demureness was one virtue I always appreciated in my mother, one that in my own opinion, a real woman should possess so that this was the first thing I looked for in a woman. I guess in part, this is because of the fully accepted impression that men are expected to be strong as the head of the family, able to bring in the needs of the family by working difficult jobs while women are delicate, from their actions to their works. Armed with such a conviction, this has served as my guidance in finding the right woman for my self. I met my wife in _________ whose very refined movement caught my attention and whose cultured speech strengthened my desire to know her better. I soon learned she was looking for a man who wanted a lasting r elationship and not just one that would melt after a few years. Seeing it through the exchange theory (Adler & Proctor, 2007 p. 280), I now see how my wants were gratified as much as hers in the relationship we were trying to build. I was looking for the traits that would be to my advantage, having a woman who can submit to me as her male partner while she on the other hand, was looking for a man who could stick to just one woman for a lifetime. A man of simple words and direct to the point, there have been miscommunications in our relationship as we learned to express our thoughts and ideas which proved to be a great task to both of us because my wife usually spoke on a seemingly different level, saying something different from the way I hear her. So many times, we tried to understand each other but letting things pass just made it work during our experimenting and intensifying stages. When we decided to commit to each other through marriage, getting to the final stage of a relatio nship called bonding (Knapp & Vangelisti), we sealed our relationship in giving our vows to love each other until death. Marriage does not end trials and troubles in a relationship but it sure forces a person to indulge one’s self in making it work. Our communication problems did not end when we got married rather we seem to have thought that each of us should be able to read one’s mind by this time because at this period, we should have known each other pretty well. This made the problem even worse which usually led to a cold war between us, my wife usually keeping quiet, not answering simple questions. The arrival of our children did not even help resolve our problems instead, they were involved in a tug of war where my wife and I tried to get their attention to one of us alone and let the other feel how it could be to be alone, abandoned. These days, there are still some misunderstandings but we have grown, being wiser in our actions and speech and reminded that if we truly want our relationship to last, we have to make things work. This includes learning to be articulate in communicating our thoughts, putting one’s self to the shoes of the other for us to understand further what one is saying. The subject matter we have been discussing in class gave me a clearer view of my relationship with my wife and is helping me a lot in the improvement of how I deal with her these days. I have learned that in a relationship, it sure takes two to tango and the resolution we tried to employ in our

The Chronicle of Higher Education Essay Example for Free

The Chronicle of Higher Education Essay As I stare at the computer I sometimes wonder whether it is staring back at me also. Every word that I type on the keyboard of my computer comes up letter by letter on the screen that I am staring at. Pictures come to life in front of me and they make me cry, laugh and hate. I wake up every morning and turn my computer on. Hours can pass by and I am totally unaware of it. Instead I am immersed into a world of dungeons and dragons, flying cars and spaceships. My computer makes me a God. I create cities and worlds on my computer. I can create a world where there is no pain and suffering, a Nirvana. My computer gives me my own private paradise where I can forget all about my earthly problems. My computer owns me. The technological advancements that come up every hour, every minute, and every second make me fear what new thing will come up next. What will my computer be able to do next? Will it stand up from the table where it rests and come to my bed to wake me up and ask me to play with it? Will the next generation computers be so fast that it will be humans that will require the next upgrade in order to catch up with them? Will I be forced to do my computers homework or do its research for it because it has become so much smarter than me, that I am useless without it? I am glad and grateful for the technological developments that we have right now, the computer especially. There are so many things that I would be unable to do without the aid of computers. I can no longer imagine doing any report or presentation without the help of my trusted computer. A simple paper like this, to be done by hand, would be unthinkable for me. My brain ceases to function once I turn my computer off. I feel that there is a wire somewhere that is connected to the computer and that all thought is derived from the computer. At this point technology becomes a scary concept. I fear that the whole world would come to a stop if the computers would fail for some reason because that is how dependent we have become on technology. The threat of the Millennium Bug sent Tremors into every household and business empire throughout the world. People took all of their money from their accounts and dug shelters in the ground stocked up wall to wall with the necessities to prepare for the Millennium Bug. Billions of dollars were spent to try and prevent computers all over the world from crashing. Governments spent countless hours creating back up plans if the Millennium Bug did indeed hit. The world held their breath on New Years Eve not because they were thrilled about the coming of the Millennium but because everyone was in anticipation to as to whether everything that we did prevented the coming of the Millennium Bug. WE prevented nothing. There was no Millennium Bug. It was a product of our schizophrenic imagination to create such a monster that would bring upon us the end of days; a product of our fears that we cannot live without technology. I am not an advocate of technology as my paper suggests. Instead I am throwing caution in the wind and am suggesting that we use technology with caution and prevent the creation of a society that is not dependent upon technology to live. To be able to live without worrying about technology failing you, to be able to create a report without worrying about what to do when your computers freezes or a blackout happens. References: Fretcher, H. G. (2000); Power up, Don’t Power Down: Barring students form cell phones, my space, and other communication technologies. Once they enter, the classroom is the wrong approach. A better move would be integrating. Those tools into instructions; The journal (Technological Horizons in Education), Vol. 33 Luke, A. D. (2005); Getting the big picture; community science. Methods that capture context; American journal of community psychology Vol. 35. Rees, William E. (1999). Life in the Lap of Luxury as Ecosystems Collapse. The Chronicle of Higher Education, XLV (47), B4–B5 Goldman, S. , Cole, K. Syer, C. (1999). The technology/content dilemma. Paper presented at The Secretary’s Conference on Educational Technology 1999. [on-line] Available: www. ed. gov/technolology/techConf/1999/whitepapers/paper4. html (retrieved March 14, 2008)

Anorexia and Bulimia :: Causes of Bulimia Nervosa, Anorexia

Bulimia Nervosa   Ã‚  Ã‚  Ã‚  Ã‚  June Engel (1993), found that today’s society’s idealization of thinness is producing an alarming increase in eating disorders especially among young women. The never-ending efforts to lose weight and conform to the media image of an â€Å"ideal† shape are leading more and more young people to diet at the cost of health. Weight – preoccupation is now widespread in our society, affecting the people of all ages, classes, occupations and ethnic backgrounds. June, Engel (1993) reported that once considered just a subclass of anorexia nervosa, bulimia nervosa is now recognized as its own disease, occurring mainly in women aged 16 to 25, especially among high school students. Bulimia nervosa affects an estimated 2-4 percent of Canadian females aged 12-25 (and some adolescent males.) Like anorexia nervosa, it too involves extreme weight-preoccupation, but with alternate side effects of binging and fasting, vomiting and purging being common pla ce after binges. Factors of Bulimia include a family history of alcoholism and depression. National Institute of Mental Health (1993) reported that even though it’s easier to talk about anorexia and bulimia being different conditions, individual patients often suffer from symptoms of both. Indeed, it often happens that bulimia develops after a period of months or years of anorexic symptoms. Women suffer from these disorders 10 times more than men, and so this leaflet refers to the sufferer as â€Å"she†! Although often thought of as adult problems these disorders most often start in the teenage years while the sufferer is still at home.   Ã‚  Ã‚  Ã‚  Ã‚   Corben and Lindsey (1990) described that lots of people are becoming aware of obesity. Though these concerns are good, excessive concern for thinness is also a major problem (like Bulimia â€Å"a fear of obesity†.) June Engel (1993) illustrated that once you have an eating disorder sadly many remain eating – disordered and dissatisfied with themselves for life. Bulimics share the anorexic’s fear of losing control, being depressed, and obsessed with weight loss. Bulimics start on restricted diets but can never stick to them, and occupy their time in cycles of restricted eating, binging and self-inflicting vomiting and purging. They use a lot of laxatives, diuretics and sometimes even ipecac syrup (to force themselves to vomit.) When their dietary restraint breaks down, bulimics binge on cast amounts of food – cakes, desserts, hotdogs, whatever is appetizing, then they vomit it all up to avoid weight gain. Self-imposed vomiting, which may take hours per sess ion, gets rid of only a few calories and is extremely hard on the digestive system, throat and heart.

Ethical Business Scenario Essay

Chief Executive Officers (CEOs) in the U. S earn a hefty salary compared to CEO’s in Europe. They earn on a daily basis what an average worker would earn in a whole year. To some this is justified by the fact that they are talented and that the forces of demand and supply dictate they earn more. To others this is unfair as the employees who also contributed massively to the success of the company get very little in return. Again, European CEO’s earn three times lesser what the CEO’s in U. S earn despite their having similar qualification. According to pay analysts the high salaries could have rose due imperfections in the market place. CEO salaries are determined by Board Committees, which fail to link performance with the salary awarded. This allows for great variance in the salary scales of workers. Consultancy firms that advice such committees on how much to pay the CEO are also a factor contributing to hefty CEO salaries. Hefty CEO salaries do not translate to better performance. The company shares could be declining due to customer dissatisfaction despite them spending so much money on CEO’s pay. Workers pay remain very low even after the federal increment of the minimum wage however this is like a drop in the sea as when adjusted for inflation it is still 7% below where it was 10 years ago. On the contrary CEO’s pay has rose by 45% after being adjusted for inflation. The CEO’s also gain from many benefits from the companies they work for. Different philosophers have different views on ethical and justice issues. Aristotle was dissatisfied with unjust gain. He insisted on the importance of ethical behavior and shows that people with virtues have performance in whatever they partake. Happiness is the spice of life and all human beings work to attain it. All actions are for a purpose or an end and people enhance tools needed to attain the goals they want in life. For instance a knife’s work is to cut and to cut better knives should be sharp. Peoples action should aim at making them better people and building their character. The essence of being human is the ability to reason. Virtues are classified into moral and intellectual moral virtues entail gentleness, liberty, truthfulness, wit and pride. To him, a mean is appropriate, too much or a deficient should be discouraged. Barnes, 500) Justice is an important virtue to him and he classifies it into two; particular and general. Particular justice complements the general justice by not earning unjust gains from an act while general justice is being observant to virtues relating to people. Intellectual virtues include knowledge, wisdom, prudence and art and they distinguish people’s capabilities as people behave according to them. Gaining at the expense of others is unjust. Injustice is said to occur when someone gets too little of a good thing or too much of a bad thing. (Michael, 59) Kant’s moral theory entails the ‘supreme principle of categorical imperative’ that entails the formula of universal law and of the end in itself. He says that man should â€Å"act in such a way that you always treat humanity in your own person or in the person of any other never simply as a means but always at †¦. the same time as an end†. All people act for a reason, which he calls ‘maxim’. (Alan, 66) To him maxims are more important and they should be pursued despite the harm or misery they cause on the process. People should just be cautious not to use others as mere means to an end but as ends in themselves. Using someone as a mere means implies that the person’s consent is not sought. (Onora, 219) People can be used as mere means by deceiving them; using false pretenses or giving misleading account at their expense. Coercion can also be used in using people as means to an end. Justice, to Kant entails not acting on maxims that use others as mere means to an end. Duties performed should be beneficial even to the people used in attaining the goals. Kantian approach does not focus a lot on the outcomes of an act but on the intentions. Sometimes good intentions could result to bad results. Human beings are rational beings with the ability to choose and plan and consequently should not be used as mere means in attaining happiness or goals in life. Kant emphasizes on cosmopolitan justice where justice is felt at a global level. His approach allows respect for human rights and also encourages cultural diversity. (Onora, 218) Sartre explains how we live in a society full of oppression and exploitation. He tries to create a responsible nation. People have different egos and should be controlled by their consciousness in doing their actions Sartre was an atheist who believed that God doesn’t exist. He devotes concerns to emotion as a spontaneous activity of consciousness that is projected onto the real world. To him people use their free will in partaking their actions and this poses the danger of people not being ready to take responsibility for their deeds. Freedom should entail responsibility as only then can people’s living conditions be improved. Human dignity would be retained freedom. Freedom is therefore corporate social responsibility. The society is full of hostility of man towards his fellow men. Sartre coins Marxist theory and states that ‘man is nothing else but that which he makes of himself’. The ultimate responsibilities of man are to first form himself then have social responsibility to help society. â€Å"Man can will nothing unless he has first understood that he must count no one but himself; that he is alone, abandoned on earth in the midst of his infinite responsibilities, without help, with no other aim than the one he sets himself, with no other destiny than the one he forges for himself on this earth† (Being Nothing 1943). Aristotle would see the high salaries of CEO as justified. This is because the CEO’s have established what they want in life and have worked hard to achieve it. They may have acquired appropriate education and professional skills that is required in the demanding CEO Job. This can be seen as the sharpening of a knife used for cutting objects. The good pay rewards their hard work and they attain happiness, which is very vital in human beings life. CEO’s have moral virtues as they find pride in what they do using the liberal means. They do not unjustly gain as they have what it takes to be in the CEO’s position. Just like other human beings, the CEO’s can reason but can do it better no wonder they get such positions. The workers should be challenged to improve on their skills to enable them become better people in society. However, Aristotle would consider CEO’s who earn hefty pay but fail to perform as being unjust. This could be attributed to the fact that the equilibrium or balance required between the good is not attained. Giving too much to the CEO’s and very little to the workers despite their hard work in itself a form of injustice. However, CEO’s can be justified with their hefty salaries because they have the appropriate knowledge and wisdom to lead companies to great heights in society. To him virtue is about proper functioning of something and consequently things should work properly for that which they are meant to do. CEO’s should earn enough salary to justify what they are worth. To Kant, hefty salaries for CEO’s would be a normal scenario in the society. This is because in society people have different ‘maxims’ or purposes for which they intend to satisfy. The only point of concern to consider when satisfying this maxim is to make sure one does not use others as mere means to an end. Although CEO’s have hefty wages they strive to attain what it takes to be in such positions. Again they do not use workers as mere means to an end but as ends to themselves. This is attributed to the fact that the workers gain in this arrangement. The CEO’s ensure good management of the organization or company, which translates to increased profits, and survival of the firm. Without these the companies would close down and the employees or workers too, would lose their jobs. Since the workers are aware of the situation then it is all right. (Lewis et al, 40) In most cases, the CEO’s do not use false pretenses of what they are doing. They provide clear guidelines of the company’s or firms. Again they do not use any form of coercion or use misleading accounts at the expense of the workers. Their wages are therefore justified as the good intentions, which are of much importance that lead to bad results. Workers work harder at the ground but the pay does not match the hard work. To Kant, human beings are rational and have the free will to plan not be exploited by being used as mere means to an end. Workers can choose and plan to develop their skills, which would see them in higher positions in society. Higher positions translate to better pay and a good life in general. Hefty salaries for CEO’s according to Sartre would be another form of exploitation, which is common in society. The society is full of individuals who are out to take advantage of their fellow individuals. CEO’s have an ego that shows they are very prominent and important in the society as well as in the companies they work for. Consultation firms that work to ensure the salaries are high also share that feeling. This feeling that CEO’s deserve hefty pays ensures that the salaries remain high at the expense of the workers who work more. Sartre would see the lack of corporate social responsibility on CEO’s to their workers. Human beings are what they choose to be and they have the freedom at their disposal. CEO’s choose such positions and pursue all that entails being there but they should show some responsibility to society by ensuring that the workers salaries are increased. Earning what someone else in the same company or firm would earn in a whole year is a high degree of oppression. On the contrary workers contribute to their oppression by not airing their grievances like demonstrating against the hefty CEO’s wages. Man is nothing without mutual responsibility and consequently responsibility should be instilled in the CEO’s minds. They can reduce their salaries and work to improve the workers welfare by increasing their salaries. Sartre is close in explaining my view that CEO’s should not be earning in a day what a worker earns in a whole year. Workers perform most of the work and rewarding their efforts will be appropriate. It will act as an incentive to work. Motivated workers produce quality work, which would lead to increased profits. CEO’s should not be too selfish in feasting on the largest piece of cake. They should show some responsibility which is part of what makes a human being by ensuring reduced salaries on their part while increasing the workers pay (Thomas, 150) The role of the workers in an organization cannot be underestimated. Despite good management from the CEO the workers should work under conducive environment. For firms to thrive, workers are involved at the grass root level in implementing of policies. Mere formulation without implementation is useless. Equality can be maintained by following the pay on performance approach where both CEO’s and workers are encouraged to work for the benefit of the whole firm or organization. Workers should unite in fighting for fair or justice in pay. CEO should not be paid hefty pay at the expense of workers. Appropriate measures should be taken to ensure that workers are not exploited. Closing loopholes on taxes that allow companies to deduct, as much money as they please should be observed. Compensation should be done with relation to performance and increment in pay should be justified. Introducing progressive taxes can work to reduce the amount of money CEO’s take home as salaries. Limit should be made on the amount of money CEO’s can take as their retirement plans. This will reduce the hefty amount of money CEO’s take home on retirement.

Define and Discuss Organizational Culture as It Relates to HR Management

Healthcare settings is an upcoming recognized organization. As an organization that operates on multiple backgroung and culture nurses it requires a proper planning. therefore organization culture is established in all companies including healthcare settings to bring all workers to work together. organization culture is a shared belief with values,norms,mission and vision. human resource do reallyb plays an important role in maintaining and restoring the values of organization culture through their workers. (reference). Organization is aunit that holds workes together that works hand-in –hand. rganizationn culture is something of shared belief,norms,values,written or unwriiten rules of a organization. ( ). The concept of an organizational culture is to hold and teach their employees in teamwork. the concept of organizational culture also distinguish one organization to the other. for example nurses only wears white uniform and a nurses cap,but nowadays every different hospital s have their own badge logos,uniform colours with different tones to distinguish healthcare workers according to their beaurachy ranks. he concept of an organizational culture of a hospital to make one’s hospital the number 1 in their region,country or maybe in healthcare market. to sustain the organizational concept ,each organization has their own mission and vision and their core values. through this they can be recognized to be outstanding and different from other healthcare settings. for example the vision and mission of national university hospital practices â€Å"shaping medicine for the future†,†advancing health by intergrated clinical care,research and education†, and†teamwork,respect,integrity,compassion,excellence†. hey also do have a service slogan of†greet&smile,go the extra mile,delighted to serve,deliver with love†. throuh all this words it really encourages nurses to join and serve for this hospital. the organization makes sure this is all taken care by sending their newly recruited nurses for 2weeks orientation program which is also calls as induction program. this programe is very essential for a new staff to be introduced o the organizational culture. Internal factors that affect an organizational culture is the is essential for nurses to success because no one person has the full range of skills and knowledge. team player is attentive to the viewa and concers of others. by having no teamwork staffs tend to be selfish and culculative where it leads to â€Å" tidak apa attitude† leads to unstandard unproductive nurses. due to this customers will divert themselves to other hospital. the othe factor is no proper orientation to new nurses. nursing care is standard throuthout Singapore but nursing protocol and job scope is different according to different hospitals. for example in Gleneagles hospital nurses are allowed to take verbal order for iv medication but in nuh nurses are not suppose to take verbal orders for iv mications. o when new nurses are not orientate and different nursing care is given it becomes an issue and the standard drop as harming the organizational; culture. the other factor is old pioneer nurses refuses to go for upgrading courses as nnew nurses are with degrees and diploma and higher. the other factor is low slary icreament as low wages where leads to resighnation. the other factor no upgrading skills. The other factor is political. cabinets talks about increament but not granted. local trained nurses migrate and work overseas because good salary. The other factor is workload getting more and nurses less manpower. his leads to staff burnout to work extra hours and shift. but hospitals doen’t pay overtime but pay them do owing as tocut costs. Human resorce do play an important role in organizational culture. human resource recruit new nurses and sent them for proper training. human resource do sent staffs for induction programme and also for in house talks. they also update their nurses by sending circulars about hospital news,meetings and message from their ceo. human resource also do prepare an appraisal programme every end of years for nurses to get their increametns.

Questions for American Greetings Essays - Free Essays, Term Papers

Questions for American Greetings Essays - Free Essays, Term Papers Questions for American Greetings 1. The shares of American Greetings are currently trading at an EBITDA multiple that is at the bottom of its peer group. Do you think a 3.5 times multiple is appropriate for American Greetings? If not, what multiple of EBITDA do you think is justified? What is the implied share price that corresponds to your multiple? EBITDA , which is an acronym for Earnings Before Interest, Taxes, Depreciation and Amortization is one of the valuation measures that is used to indicate the financial performance of a company. EBITDA therefore, is equivalent to Revenue-Expenses (excluding amortization, depreciation, interest and tax). Thus means that it refers to net income with amortization, depreciation, taxes and interest added back to it. This measure can help in the analysis and comparison of profitability between companies since it eliminates the effects of accounting and financing decisions (Ferris & Petitt, 2002). Financially, when the EBITDA margin is higher, it means that less operating expenses will be eating into the bottom line of the company and this will lead to an operation that is more profitable. EBITDA multiple according to the article refers to the Enterprise Value divided by EBITDA. For the case of American Greetings, the EBITDA multiple being at the bottom of its competitors is encouraging to investors. This is because the comparatively low EBITDA equates to low EBITDA margin and when the EBITDA margin is low, the EBITDA multiple will be high since EBITDA margin is the denominator. At the same time, high EBITDA margin will result in low EBITDA multiple. However, Therefore, since high EBITDA means that less operating expenses be eating into the bottom line of the company and this will lead to an operation that is more profitable, then I think a 3.5 times multiple, which is the lowest in the group is appropriate since it means less operating expenses eating into the company's revenues and hence higher profitability. The implied share price corresponding to this multiple is 12.51. 2. Please model cash flows for American Greetings for fiscal years 2012 through 2015 based on the two sets of ratios in Exhibit 8. | |Actual 2011|2012 |2013 |2014 |2015 | |Bull | | | | | | |Scenario | | | | | | |Cash Inflow|1747.98 |1676.6 |1684.9 |1693.2 |1701.5 | |Operating |0.10393 |0.10355 |0.10355 |0.10355 |0.10355 | |Margin | | | | | | |Net Working|11.0811 |13.2444 |14.3481 |15.4518 |16.5555 | |Capital | | | | | | |Turnover | | | | | | |Fixed Asset|1675.05 |1675.05 |1675.05 |1675.05 |1675.05 | |Turnover | | | | | | |Bearish | | | | | | |Scenario | | | | | | |Revenue |1747.98 |1747.98 |1747.98 |1747.98 |1747.98 | |Growth | | | | | | |Operating |0.10393 |0.10355 |0.10355 |0.10355 |0.10355 | |Margin | | | | | | |Net Working|11.0811 |13.2444 |14.3481 |15.4518 |16.5555 | |Capital | | | | | | |Turnover | | | | | | |Fixed Asset|1675.05 |1675.05 |1675.05 |1675.05 |1675.05 | |Turnover | | | | | | 3. Based on the discounted cash flows associated with the forecast, what is the implied enterprise value of American Greetings and the corresponding share price? Enterprise Value refers to a measure of the total value of a company. It is calculated by adding the market capitalization of the company to the preferred shares, minority interest and debt and subtracting cash equivalents and total cash. Since the minority preferred equity and minority interest is zero, then the Enterprise value is obtained by (Share Price* number of shares)+ debt-cash and cash equivalents. =($12.51*75)- 172. - 938.25-172=766.25. According to the discounted cash flows, the corresponding share price is 12.52 and the implied enterprise value of the American Greetings is $766.25 4. What are the key drivers of value in your model? 1) Cutting-edge Technology and Innovation According to analysts, the product innovation in the company is needed to drive the interest of the customers in the company's goods. The valuation will improve if technological enhancements are left to be the key to the company's long-term approach. The rolling out of several complementary interactive goods such as mobile apps is for instance, one of the innovative moves meant to bolster the company's digital position. The effect of technology is evident from the information provided in the case study. For instance, with the introduction of social networking sites, some respondents are claiming that they are sending fewer e-cards that they used to since most of the greetings are being sent through facebook. This means that technology is affecting the American Greetings

10 Fascinating Facts About Ants

10 Fascinating Facts About Ants In many ways, ants can outwit, outlast, and outnumber humans. Their complex, cooperative societies enable them to survive and thrive in conditions that would challenge any individual. Here are 10 fascinating facts about ants that just might convince you that while you wouldnt welcome them to your next picnic, theyre still pretty amazing creatures. 1. Ants Have Super-Human Strength Ants can carry objects 50 times their own body weight in their jaws. Relative to their size, their muscles are thicker than those of larger animals- even humans. This ratio enables them to produce more force and carry larger objects. If you  had muscles in the proportions of ants, youd be able to heave a Hyundai over your head! 2. Soldier Ants Use their Heads to Plug Holes In certain ant species, the soldier ants have modified heads, shaped to match the nest entrance. 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That said, scientists estimate there are at least 1.5 million ants on the planet for every human being. Over 12,000 species of ants are known to exist, on every continent except Antarctica. Most live in tropical regions. A single acre of Amazon rainforest may be home to 3.5 million ants. 5. Ants Sometimes Herd Insects of Other Species Ants will do just about anything to get the sugary secretions of sap-sucking insects, such as aphids or leafhoppers. To keep the honeydew in close supply, some ants herd aphids, carrying the soft-bodied pests from plant to plant. Leafhoppers sometimes take advantage of this nurturing tendency in ants and leave their young to be raised by the ants. This allows the leafhoppers to raise another brood. 6. Some Ants Enslave Other Ants Quite a few ant species take captives from other ant species, forcing them to do chores for their own colony. Honeypot ants even enslave ants of the same species, taking individuals from foreign colonies to do their bidding. Polyergus queens, also known as Amazon ants, raid the colonies of unsuspecting Formica ants. The Amazon queen finds and kills the Formica queen, then enslaves the Formica workers. The slave workers help the usurping queen rear her own brood. When her Polyergus offspring reach adulthood, their sole purpose is to raid other Formica colonies and bring back their pupae, ensuring a steady supply of slave workers. 7. Ants Lived Alongside Dinosaurs Ants evolved some 130 million years ago during the early Cretaceous period. Most fossil evidence of insects is found in lumps of ancient amber, or fossilized plant resin. The oldest known ant fossil, a primitive and now extinct ant species named Sphercomyrma freyi, was found in Cliffwood Beach, New Jersey. Though that fossil only dates back 92 million years, another fossil ant that proved nearly as old has a clear lineage to present-day ants, which suggests a much longer evolutionary line than previously assumed. 8. Ants Started Farming Long Before Humans Fungus-farming ants began their agricultural ventures about 50 million years before humans thought to raise their own crops. The earliest evidence suggests ants began farming as early as 70 million years ago, in the early Tertiary period. Even more amazing, these ants used sophisticated horticultural techniques to enhance their crop yields, including secreting chemicals with antibiotic properties to inhibit mold growth and devising fertilization protocols using manure. 9. Ant Supercolonies Can Stretch Thousands of Miles Argentine ants, native to South America, now inhabit every continent except Antarctica due to accidental introductions. Each ant colony has a distinctive chemical profile that enables members of the group to recognize one another and alerts the colony to the presence of strangers. Scientists recently discovered that massive supercolonies in Europe, North America, and Japan all share the same chemical profile, meaning they are, in essence, a global supercolony of ants. 10. Scout Ants Lay Scent Trails to Guide Others to Food By following pheromone trails laid by scout ants from their colony, foraging ants can gather and store food efficiently. A scout ant first leaves the nest in search of food, wandering somewhat randomly until it discovers something edible. It then consumes some of the food and returns to the nest in a direct line. It seems scout ants can observe and recall visual cues that enable them to navigate quickly back to the nest. Along the return route, the scout ants leave a trail of pheromones- which are special scents they secrete- that guide their nestmates to the food. The foraging ants then follow the path designated by the scout ant, each one adding more scent to the trail to reinforce it for others. Worker ants continue walking back and forth along the trail until the food source is depleted.

Athelets and Drugs Research Paper Example | Topics and Well Written Essays - 1500 words

Athelets and Drugs - Research Paper Example "Although they have legitimate medical uses, steroids are increasingly being used by individuals as a way to quickly build up muscle and increase strength"(Goldberg, 316). Anabolic steroids or anabolic-androgenic steroids are derived from naturally occurring testosterone (male anabolic hormone). Both androgenic and anabolic steroids have their origins in the Greek words means "masculinize." They are used by athletes who want to build up body muscle, for weightlifting, football, and any other sport that require explosive amounts of strength" (Mohun, 21). Steroids use are illegal and banned by most, if not all, major sports and organizations. If a participant is caught using steroids they can be suspended, fined, or even expelled from their particular sport. So why do athletes take this explosive drug you ask' "First, it involves certain personality traits found in many athletes, especially in those who desire, above everything else, to be champions. Second, it has to do with a number of pressures exerted by the sports world on modern competitors" (Dolan, 35). Professional Athletes have a huge influence on other athletes and their fans. Mark McGwire, a retired professional baseball player, openly admitted to taking androstenedione during his record breaking season. Few years back, NFL linebacker Brian Bosworth tested positive for steroids and was banned from playing in a championship college game. He claimed that taking steroids are safe, once it is in small amounts (Nardo, 28). Numerous retired baseball players, such as Ken Caminiti, are coming forward in the news stating that steroid use is widespread in major league baseball. These are men who us "regular Joes" look up to and idolize and if they are saying its okay to use steroids then that makes fans and young kids think it is okay too. Side effects of Steroids Some of the side effects of steroids include "shrinking of the testes, increased acne, loss of hair, extreme aggressiveness, liver damage, high blood pressure, prostate problems, and an increased risk of heart attack and stroke due to an elevation in LDL levels" (Sallis, 131). But there are also women who use steroids as well. "Their side effects consist of deepened voice, rougher skin, extreme aggressiveness, mustache darkens, baldness may occur, and all the heart and organ problems that men are susceptible to" (Dolan, 31). b. Amphetamines and Cocaine Another drug used in sports is Amphetamines, which are classified as stimulant drugs because they instill that same sense of well-being (Dolan, 45). These stimulants include a whole range of substances, from caffeine, through amphetamines to cocaine. All these substances stimulate the body, mentally and physically. Cocaine is one of the most widely publicized recreational drugs. "The National Institute on Drug Abuse estimates that about six million Americans use cocaine on a regular basis"(Nardo, 55). This number includes people in all professions from professional sports to police officers. But, professional athletes who use the drug both for recreation and as an energy booster before games have been hit unusually hard by the drug. "Seemingly indestructible heroes have been brought to their knees," says William Gildea, a sportswriter for the Washington Post. Example of cocaine abuser athlete Bethea was the number one draft choice of the late nineteenth

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Reading response - Essay Example ies and to socialize the industries of the country.’ (Hillquit, 18) The platform of the party is to create awareness among the masses and is to educate them about political class-consciousness. However, as the American workers are dubious of the Socialist movement, they are approached through the Labor Party. The Labor Party can gain their confidence and then and lead them to the path of Socialism. The difference between the Socialist Party in the United States and the Communist Party of Russia is the scope of their manifesto. The Socialist party wants to emancipates all thus extending the benefits of industrialization to the masses in the United States. On the other hand the Communist Party in Russia holds the authority in few hands with the State being the channel that decides what and how much should be passed on to the masses. Thus these tow philosophies differ from one another as the two countries are different from each other, but as far as racialism in the United States is concerned than the Socialist Party takes the

Network Design Consultation Essay Example | Topics and Well Written Essays - 2000 words

Network Design Consultation - Essay Example As for the server Windows server 2008 operating system would have to be installed, this is because the server would be used to manage the entire network. Because Windows Server 2008 is well designed to configure the networks as well as manage files and security settings it will be then recommended as compares to convectional operating systems because it has been optimized to manage a networked environment. To ensure the security of the network from outside intrusion a firewall would be most essential to handle cases of outside intrusion (Davis, 2004). In this case the option of using the inbuilt firewalls that come with the operating system may be used or alternatively a third party firewall maybe procured. For the network to operate a suitable network architecture has to be put into consideration (Hallberg, 2010). In this case a star topology will deployed due to the following reasons: first of all since the network would be managed centrally, cases on interruption upon a nodes’ failure would not disrupt the entire network. Secondly a star topology allows for easy expansion, for instance a technique called daisy chaining can be deployed whereby another switch can be connected to the main switch as another node and serve as a center of a second star topology (Sean Walberg, 2010). Since in this case one topology is deployed our network infrastructure will be illustrated as follows. The device wireless access point will have to be enabled so that the router can propagate wires signals. Secondly SSID (Service Set Identifier) will have to be set to default as well as allow for broadcast of SSID to associate in order to allow for wireless devices to detect the network when they come within range. Chanel settings allows one to select between the available channels offered by the router in our case 11 channels are available, this is

Report for potential investors in tesco plc

Report for potential investors in tesco plc The purpose of this report is for potential investors who are considering buying shares in Tesco plc. The report creates an overall picture of Tescos financial position and provides an assessment of Tescos performance over the last three years. The information used to assess the financial position of Tesco was gathered from the Annual report of the last three years. This information was downloaded from the official Tesco website. From that, the ratios were calculated from the financial statements within the report. Results Ratios 2004 2005 2006 Change (%) Return on capital employed 13.99% 14.77% 17.29% 19.09% increase Net profit Margin 5.17% 5.76% 5.78% 10% increase Asset Turnover 2.72 times 2.56 times 2.99 times 9.03% increase Current Assets 0.56 times 0.57 times 0.52 times 8.77% decrease Quick Ratio 0.35:1 0.35:1 0.33:1 05.71% decrease Gearing Analysis 35.35% 34.52% 28.38% 19.72% decrease Interest Cover 7.75 8.31 9.46 18.08% increase Earning per share 15.05p 17.44p 20.07p 25.01% increase Dividend Cover 2.13 times 2.29 times 2.57 times 17.12% increase Introduction The aim of this report is to provide an assessment of the companys performance over the three year period to a group of potential investors in the company. So this report will use nine financial ratios which are useful for the investors to help them to identify and highlight area of good and bad performance of the company and area with significant change. Therefore this report will consist: brief overview of the history of Tesco and Then it will analyse the profitability, liquidity, investment analysis of Tesco plc. The report will also advice potential investors on whether shares in this company would be a good investment. Brief Background on Tesco plc It is best known that Tesco Company is the leading retailer in the UK and one of the largest food retailers in the world. The retail industry is a highly competitive market. Tesco competes with a wide range of retailers with a wide range sizes and there face increased competition from UK retailers as well as international operators. Tesco also sell non food goods such as electrical goods and clothing. In general Tesco is a successful profitable company which attract investors to invest in the company. General Financial Analysis It is well known fact that the financial ratios become important for investors to help them whether they should buy shares in the business, sell them, or hold on shares which already own them. Therefore ratios analysis helps investors to identify and highlight area of good and bad performance of the company and area with significant change. In addition, financial ratios explain the relation between different figures in the financial statements consequently we could calculate hundred of ratios fro a set of financial statements, because of this we need to know which ratio provide a good and useful information for the investors , the ratios which are applied incorrectly they may be completely useless and misleading. However if they are used correctly they are useful for understanding the performance of the company and interpreting the company account. Ratios describe the relationship between different items in the financial; however the relative usefulness of each ratio depends on what aspects of a companys business affairs are being investigated. In this case of Tesco plc, there are four elements of ratios that are been analysed. These are Profitability, Liquidity and Investment analysis. Return on Capital Employed (ROCE): The ROCE is an important measure of the profitability of a company. This is because it is a popular indicator of management efficiency by contrasting the net profit generated by the company with the total capital employed (traditionally, total capital employed in this case has been taken to be the long term funding). It does not only incorporate the funds the shareholders have invested, but also funds invested by banks and other lenders, and therefore shows the productivity of the assets of the group. ROCE = PBIT ÃÆ'-100 Capital employed 2006 = 2,280 ÃÆ'-100 9,444 + 3742 = 17.29% 2005 = 1,952 ÃÆ'-100 4,563 + 8,654 = 14.77% 2004 = 1,729 ÃÆ'-100 7,990 + 4,368 = 13.99 These calculations show that the return on capital employed has been on steadily increasing for the past three years. For 2006, the ROCE is 17.29% which is 1.94 % above the average for the three years. This indicates that Tesco is using its invested resources more efficiently and that by comparing with other leading retailers, they ROCE are higher. This shows that this figure is more likely to be acceptable to potential investor. Comparison on Return on Capital employed Year Tesco plc J Sainsbury plc Morrisons 2004 13.99 7.99 6.01 2005 14.77 -2.56 5.1 2006 17.29 3.73 -5.63 Average 15.35 3.053333333 1.826667 Net profit margin is another widely used ratio in the assessment of company performance and in comparison with companies in the same industry. Net profit margin = Profit before exceptional items, interest tax ÃÆ'-100 Revenue (turnover) 2006 = 2,280 ÃÆ'-100 39,454 = 5.78 % 2005 = 1,952 ÃÆ'-100 33,866 = 5.76 % 2004 = 1,735 ÃÆ'-100 33,557 = 5.17 % From the calculation, it shows that net profit margin has been increasing slightly which shows Tesco have kept control of its expenses. Group sales have increased consistently through 2004/05 by 9.4% and in 2005/06 by 14.33%. (Note: in order for comparisons, two different figures were used in 05 sales due to the implementation of IFRS while the comparison for 04/05 was accounted under the standard of UK GAAP). As for PBIT, there was not much increase in 2004/05, however between 2005/06 there was an increase of 14.16 %. Comparison on Net profit Margin Year Tesco J Sainsbury plc Morrisons 2004 5.17% 3.23% 6.19% 2005 5.77 -0.99% 2.12% 2006 5.78 1.43% 2.17% Average 5.573 0.012 0.035 This shows Tesco average on net profit margin for the past three years is way above the averages of other leading supermarkets. This illustrates that in 2005 and 2006, Tesco profit margin is miles ahead. From this it can be concluded that it is a profitable company which has kept control of its expenses. The Asset Turnover is a measure of how much sales are generated by the capital asset base of a company. Asset turnover = Revenue (turnover) Capital employed For Tesco plc, asset for the three years are as follows: For 2006 = 39,454 13,186 = 2.99 times For 2005 = 33,866 13217 =2.56 times For 2004 = 33,557 12,358 = 2.72 times this shows that asset turnover is slightly increasing. This is due to the fact that revenue has increased considerably from  £33,557 in 2004 to  £39,454 in 2006 Comparison on Asset Turnover Year Tesco plc J Sainsbury plc Morrisons 2004 2.72 2.47 0.98 2005 2.56 2.57 2.59 2006 2.99 2.61 2.59 Average 2.7566667 2.55 2.053333 This shows that Tesco is above the average asset turnover for the market. From this it can be concluded that Tesco is generating more sales from its capital base. Liquidity Analysis It is clear that liquidity ratios analysis important to the investors as liquidity ratios related to the capacity of business to pay its short term debt as become due, therefore the focus is on the relationship between current assets and creditors due within one year, since these measure short term sources of cash and short term calls on that cash, there are two commonly used ratios which highlight such a situation: Current ratios (current assets/current liability) The current ratio measure the relationship between the companys current assets and its current liability in Tesco Companys balance sheet shows the current asset for 2006 3991 and current liability of 7518, the current asset for 2005 3224 current liability 5680, for 2004 current assets 3139 current liability 5618 Current ratios = currents assets Current liabilities For 2006 = 3919 7518 = 0.52 times For 2005 = 3224 5680 = 0.57 times For 2004 = 3139 5618 = 0.56 times It can be seen from the results the current ratio for Tesco company is stable between 2004 and 2005, however it fell slightly in 2006, this is because of the fact that there was an increase in current liabilities. Quick ratios (Current assets inventories) / current liabilities The quick ratios ignore the stock and concentrates upon those assets which can be turned into cash, the quick ratios important for investors who want to take share in Tesco Company where stock is turned over quickly and the sales are mainly on a cash, consequently the quick ratios compares liquid current assets with current liabilities. For 2006 = 3919 1464 7518 = 0.33: 1 For 2005 = 3224 -1309 5680 = 0.35: 1 For 2004 = 3139 1199 5618 = 0.35: 1 As it can be seen from the results the quick ratios test follow much the same trend on average over the three years of 0.34, which shows low level of resources are tied up in inventory. It can also be concluded that Tesco does not have any cash flow problems and therefore the company is using its resources well. Gearing Analysis An important determinant of a companys capacity to develop is its funding structure. This very important as it enables the company to assess its capacity to satisfy its long term commitment. The financial structure of a business is an important consideration when assessing the financial health of any entity. The most commonly used structure is the Gearing ratio, which quantifies the relationship between debt and equity. The higher the ratio then the more vulnerable the company is perceived to be this is because there is a high and fixed call on its profit before equity can be satisfied. This means that a company that has high gearing will has deal with its long term commitment such as long term debt and this in turn means they will be less fund for payment such as dividend for shareholders. Gearing Ratio = Long Term Debt ÃÆ'-100 Capital Employed For 2006 = 3742 ÃÆ'-100 9444 + 3742 = 28.38% For 2005 = 4563 ÃÆ'-100 8654 + 4563 = 34.52% For 2004 = 4368 ÃÆ'-100 7,990 + 4,368 = 35.35 % From these calculations, it shows that the long term debt has been decreasing steadily for the past couple of years while on the other hand the equity of the company has been increasing steadily, which indicate the finances of the company as moving towards equity and less on debt. Interest cover ratio: It is important to recognize that the interest cover ratio is important for investors as they measure the amount of profit available to cover interest payable. The high interest cover ratio it means that the company or business is easily able to meet its interest from profit. in the same way a low value from interest cover ratio it means that the business is in danger to meet its interest obligations therefore the profit available to the shareholder will be very low. In Tesco company the measure of interest cover ratio as follow: Interest cover ratio = profit before interest and tax Interest charge For 2006 = 2280 241 = 9.46 For 2005 = 1952 235 = 8.31 For 2004 = 1729 223 = 7.75 The measure of interest cover ratio of Tesco within the last three years tells us that the company maintaining increase in interest cover ratio 7.75, 8.31, 9.46 as a result Tesco is able to meet its interest from the profit therefore the profit are sufficient to pay the interest it owes and the profit available to the shareholder increased from 1729m in 2004 to 2280 in 2006. Investment Analysis Potential investors who want to buy shares in a company want to be able to have the information they require to compare the benefit from their investment. There are two measures of benefit to the investor: One is the profit of the period (usually referring to the profit available for the ordinary shareholders). The other is the dividend, which is the amount actually paid to the shareholders. Earning Per Share (EPS) EPS is a widely used measure of business performance and progress, and importantly the percentage change from year to year should be monitored for the trend. It explains to an investor the kind of return they could receive for each share during the accounting period. Therefore, it is important ratio as earning per share works out the average amount of profits earned per ordinary share issued. In accordance with FRS 14 Earnings per share, EPS must be disclosed on the face of the income statement. This means that when producing financial statements companies must disclose the EPS figures for investors to see. EPS = Earnings (profit) Number of equity share in issue For 2006 = 1,570 7,823 = 20.07p For 2005 = 1,344 7,707 = 17.44p For 2004 = 1,100 7,307 =15.05p As it can be seeing there has been a steady increase of EPS for the past of years. This indicates that potential investors would have an attractable return on there shares Dividend Cover The dividend cover ratio is another important ratio for potential investors as it measures the proportion of available profits which are issued to shareholders and the amount which is reserved by the company. In another words, the dividend cover ratio tells the investor how easily a business can pay its dividend from its profit. Dividend Cover = Profit after tax Ordinary dividend For 2006 = 1,570 609 = 2.57 times For 2005 = 1,344 587 = 2.29 times For 2004 = 1100 516 =2.13 times The measure of dividend cover ratio of Tesco plc for the last three years has shown a steady increase. It increased slightly from 2004 to 2005 and again in 2006. A high dividend cover means that a company can easily afford to pay dividend. For the last year (2006), the dividend covers shows that for every  £2.57 made in the profit,  £1 was issued to the shareholders Investment Advice Sales have risen by 14.94 %to  £39,454m Pre-tax profits are up by 24%, with earning per share increasing by 25% in 2006 from 2004. This result shows the excellent performance from all aspects of Tesco strategy. This is an extract from the Directors report for 2006: The directors recommend the payment of a final dividend of 6.10p per ordinary share, to be paid on 14 July 2006 to members à ¢Ã¢â€š ¬Ã‚ ¦. Together with the interim dividend of 2.53p per ordinary share paid in December 2005, the total dividend for the year will be 8.63p compared with 7.56p for the previous year, an increase of 14.2% This shows that Tesco plc strong performance is been implemented in dividend as can be seen in the increase of payment. Tesco faces strong competition from other leading supermarket, however with the management strategy implemented by Tesco and their huge experience which has given them good image (every little help!) and trust in the market as a leading retailer. Therefore, it will be worthwhile investment for those who are interested in earning money through share price fluctuations to invest in Tesco. Conclusion This report has used nine ratios to analyse and interpret the financial position of Tesco plc. There are many other ratios that could be used and will also assist in the interpretations of the financial accounts. Although there are limitations to ratio analysis such as; ratios are based upon past performance and hence there are historical data. However ratio analysis is one of the best ways to analyse the financial performance of a company. This is because, it allows managers to spot any problems and therefore concentrate resources on that area. If ratio analysis is interpreted the right way then it can be useful tool of results which can be understood by accountants and non-financial users such potential investors.