Transformation of Work Free Essays

Four year certification in scientific studies (Hons) In Marketing BMME1 1142A Type of Assignment: Module: Lecturer: Member: UOB ID No. : Date of Submission: INDIVIDUAL TRANSFORMATION OF WORK (BAFW4) MR JOHN NEO BOON LEONG KAM YONG KUAT 10038891 27th JUNE 2012 Page 1 of 4 BMME1 1142A Transformation of Work (BAFW4), Individual Assignment, 27th June 2012 Kam Yong Kuat (UB: 10038891) A basic audit of a scholastic article worried about specific parts of new issues of work Cross, S. what's more, Bagilhole, B. We will compose a custom exposition test on Change of Work or then again any comparable subject just for you Request Now (2002) Girls’ Jobs for the young men? Men, Masculinity and NonTraditional Occupations. Sex, Work and Organization, Vol 9, No. 2 pp204-226 Introduction of Gender isolation of the work showcase commonly, there has consistently been word related isolation through sex in all nations. This is the situation, in spite of the distinctions in economy or political circumstance in the various territories. Despite the fact that it has been a drawn-out period of time since ladies have taken part in the working power, ladies men despite everything will in general work in various ventures, for some explanation. Examination led by Simon Cross and Barbara Bagilhole (2002) has demonstrated that men overwhelmed businesses like drivers of street merchandise vehicles, creation works, support chiefs, distribution center and vendors, specialized and discount agents. What's more, on the opposite finish of the range, just two word related gatherings are wholl y female predominance (over 90%); attendants and care colleagues. Other female ruled enterprises including counter representatives, clerks, providing food aides, essential and nursery teachers and cleaners or residential partners. Lamentably, sexual orientation isolation works both evenly and vertically in the working power. Not exclusively are people distributed subjectively in various field or work, ladies happened to make up by far most of the lower levels of the word related order. Taking model from the nursing business in the US, men makes up just the reasonable minority, yet, most are unequivocally urged to go after advancements into administrative jobs. William (1992) has featured on an extremely fascinating representation of the ‘glass ceiling’ to that of ‘glass escalator’ so as to mirror the men’s smooth and unyielding ascent to senior administration. Numerous speculations have been advanced to clarify the ingenuity of sexual orientation divisions in business, and it has chiefly centered around women’s powerlessness to contend on equivalent footing to men in the work showcase. (Cross and Bagilhole, 2002) Men, manliness and ‘non-customary work’ As indicated by research led by Hearn (1992), manliness has been seen as a long way from uniform and it is seen not as ‘the quintessence of men’, but instead as a result of social and verifiable powers. There have been different hypotheses that feature that man who worked in nontraditional occupations would in general present a less manly sexual orientation type contrasted and men in customary male-prevailing occupations (Chusmir, 1990). Based on the diversion and media scene in Singapore, it appears to additionally demonstrate what Chusmir (1990) has contended. 0% of make-up craftsman, beautician and style originators will in general depict an increasingly ladylike persona, moving endlessly from the conventional male manliness. Some have even been viewed as a ‘fairy godmother’ (David Gan †Asiaone News, 2010). It might be because of the way that customers from these enterprises are for the most part female, in this way the ladylike persona, and in the l ong run, homosexuality. Yet, these additionally further explain the point that Collinson and Hearn (1996) made, that masculinities are ‘socially delivered, duplicated and to be sure changeable’. There are additionally contentions that recommends men embraced a ‘transformed’ manliness in nontraditional occupations, for example, educating (Galbraith 1992) and men who reject generalized sex jobs, and who performed non-customary work, announced next to zero sexual orientation job struggle (Luhaorg and Zivian, 1995) Page 2 of 4 BMME1 1142A Transformation of Work (BAFW4), Individual Assignment, 27th June 2012 Kam Yong Kuat (UB: 10038891) Cross and Bagihole (2002) anyway keep up that manliness is the shorthand for ‘gender identity’. What's more, in this way, through this investigation of the different subjects, it took a gander at manners by which masculinities are characterized, ‘transformed’, (re)constructed, and kept up by men working in non-conventional occupations. Discoveries of the investigation of manliness in non-conventional work One of the subject talked with notice that ‘caring is viewed as a prevalently female activity since individuals consider carers to be being female, and parts of caring like being empathic and touchy to people’s needs are viewed as something that men can’t do’. This has started the subject to challenge customary thoughts of fitting sex conduct in crafted by a mindful occupation. Another member likewise featured the need to challenge the customary culture of engaging in the mindful scene, despite the fact that he has been acquainted with conventional manly qualities since youthful, through the doings of his dad and sibling. He would be regarded as not quite the same as being a ‘real men’ on the off chance that he would to seek after in caring work. One more youthful member additionally noticed that he have gotten unfavorable responses when he referenced to young ladies he met during a gathering, that he was a male medical caretaker. He needs to fall back on lying about his occupation as ladies were not intrigued if he’s a medical attendant. By far most of ladies will begin to scrutinize his sexual direction or begin to impart their issues to him. These are only a couple of the difficulties that the members have imparted to respect to their sexuality and manly character. In any case, the members likewise have a lot of endeavors in testing the difficulties. A male gynecologist who was likewise part of the examination featured that he frequently felt in any case when he watched his female partners rewarding individual female patients, and thought it was somewhat trashy. What's more, hence, he endeavors to guarantee that he handles his patients with more class and exertion to guarantee that his patients felt agreeable. This has gone down with well with his patients and he has been appropriately perceived for the endeavors. One of different members, a male attendant, sees his work as a deep rooted vocation, something that he will accomplish for a mind-blowing remainder. With this mentality and approach, he will in general accept the position more genuinely and hope to endeavor superior to his female partners, whom numerous multiple times, enters the business, seeing it similarly as a subsequent activity or something to improve goes along. (Re)constructing an alternate manliness There are additionally the not many that look to (re)construct an alternate manliness, by relating to their work as being better signs of their actual self (Cross and Bagilhole, 2002). The members consider their to be as something that really draws out their actual nature as a mindful individual. One of the male medical attendant associated with the examination remarked that he utilized not have the option to communicate his feelings in broad daylight, because of the cliché perspectives on the overall population. In any case, in the wake of joining the nursing business, it has helped him to all the more likely communicate in an all the more freeing way. He currently has no issue offering his feelings to individuals around him. This could likewise be the motivation behind why dependent on ongoing reports, it has demonstrated that increasingly male medical caretakers have been accounted for to enter the business (More male attendant entering the business †Asiaone, Page 3 of 4 BMME1 1142A Change of Work (BAFW4), Individual Assignment, 27th June 2012 Kam Yong Kuat (UB: 10038891) 2010). It could likewise be to a great extent because of that reality that individuals have developed to comprehend and identify the work one does, is definitely not an immediate impression of your sexual direction or character. End Based on the investigations of the different subjects, Simon and Bagilhole (2002) had the option to set up that the guys either endeavored to keep up a customary manliness by removing themselves from female associates, and additionally halfway (re)constructed an alternate manliness by relating to their non-conventional occupations. The men engaged with the investigation have additionally demonstrated to be effectively keeping up conventional male qualities, and not testing their sexual orientation personality. When tested about their manliness, a portion of the subjects have kept up themselves as the prevailing sexual orientation by reformulating the impression of their work as being more men’s work, for instance, by denying that a consideration taker’s work includes caring as it were. It has a specific component of arranging and the board included that will make the male strength sticks out. Similarly as how Segal (1999) contended, ‘men have remained the predominant sex by continually refashioning masculinity’. Through this investigation, it is clear that men have had the option to effectively keep up their customary focal points even in female-overwhelmed working environments. Indeed, even in female-overwhelmed work environments, for example, nursing, it doesn't normally set the change or biasness in the women’s favor. The men’s conduct and practices adds to their predominance in the business. WORKS CITED Feminine Males inside Entertainment Industry Yoshio; http://www. whatshappening. sg/occasions/file. php? com=detaileID=51825 David Gan; http://news. asiaone. com/News/The%2BNew%2BPaper/Story/A1Story20101110 - 246661. tml More male medical attendants entering the business http://www. asiaone. com/News/Education/Story/A1Story20100712-226496. html Cross, S. what's more, Bagilhole, B. (2002) Girls’ Jobs for the young men? Men, Masculinity and Non - Traditional Occupations. Sex, Work and Organization, Vol 9, No. 2 pp204-226 Chusmir, L. H. (1990) Men who settle on non-conve ntional profession decisions. Diary of Counseling and Development, 69 (September-October),

Parks, Moments and Forests Endangered Essay -- Conservation

Parks, Moments and Forests Endangered Perhaps the best thought this nation did was the creation our arrangement of national landmarks, stops, and backwoods; also utilized as a model for our state parks. Generally, stops and backwoods were the area of the exceptionally rich, persuasive, and the ground-breaking where they could chase and unwind. Here in the United States that mentality won that until the mid-1860s. With the disclosure in the mid 1800’s by who were called mountain men of bubbling hot mud, steam being discharged out of the ground, water being launched out of the ground that from the outset was excused as drivel and was named â€Å"Colter’s Hell† (Burns). This is until a prestige’s endeavor brought back itemized portrayal of natural aquifers, the bubbling mud, and obviously the fountains. After this time a sense was picking up energy that we, as a country, should safeguard such ponders for the rich and amazing, however for all residents to appreciate. Our parks turned into the last shelter of creatures that in any case have vanished perpetually (Burns). Our national park framework for the making of the principal national park at Yellowstone, they keep on advancing of who should control the national parks, what ought to be contained inside their limits, regardless of whether they should exist by any means (Burns). A push for the making of a â€Å"Nations Park† came because of the close to demolish of Niagara with landowners possessing each vista and ignore of the falls and charging an expense, commercialization gone wild and what turned into a national shame (Burns). While Yellowstone is formally the principal national park, Yosemite with a bill went in 1864 acquainted a bill with ensure the Yosemite Valley and marked by President Lincoln. This turned into a course of more stops being made, yet not just fo... ...dea. Goad. Ken Burns and Dayton Duncan. Perf. Diminish Coyote. PBS, 2009. DVD. Sharon, Susan. Maine Lawmakers Resolve to Oppose Creation of a National Park. PBS. MPBN, Maine, 17 June 2011. Maine Lawmakers Resolve to Oppose Creation of a National Park. PBS, 17 June 2011. Web. 13 Mar. 2012. US. Branch of the Interior. National Park Service. Financial plan. By GPO. National Park Service, 18 Jan. 2012. Web. 11 Apr. 2012. US. Branch of the Interior. National Park Service. National Park Service Cultural Resources Discover History. By Robert W. Righter. The Western Historical Quarterly. Web. 13 Mar. 2012. US. Branch of the Interior. National Park Service. Wildland Fire in Yellowstone. By GPO. National Park Service. Web. 11 Apr. 2012. The Yosemite Valley Case. Preeminent Court. Dec. 1872. FindLaw. Thomson Reuters Business. Web. 8 Apr. 2012. Parks, Moments and Forests Endangered Essay - Conservation Parks, Moments and Forests Endangered Perhaps the best thought this nation did was the creation our arrangement of national landmarks, stops, and backwoods; too utilized as a model for our state parks. Generally, stops and woodlands were the space of the rich, compelling, and the incredible where they could chase and unwind. Here in the United States that outlook won that until the mid-1860s. With the revelation in the mid 1800’s by who were called mountain men of bubbling hot mud, steam being produced out of the ground, water being launched out of the ground that from the start was excused as hogwash and was named â€Å"Colter’s Hell† (Burns). This is until a prestige’s undertaking brought back nitty gritty portrayal of underground aquifers, the bubbling mud, and obviously the springs. After this time a sense was picking up force that we, as a country, should protect such ponders for the rich and incredible, however for all residents to appreciate. Our parks turned into the last shelter of cr eatures that in any case have vanished always (Burns). Our national park framework for the making of the principal national park at Yellowstone, they keep on developing of who should control the national parks, what ought to be contained inside their limits, regardless of whether they should exist by any stretch of the imagination (Burns). A push for the formation of a â€Å"Nations Park† came because of the close to demolish of Niagara with landowners possessing each vista and neglect of the falls and charging an expense, commercialization gone wild and what turned into a national shame (Burns). While Yellowstone is formally the main national park, Yosemite with a bill went in 1864 acquainted a bill with secure the Yosemite Valley and marked by President Lincoln. This turned into a course of more stops being made, yet not just fo... ...dea. Goad. Ken Burns and Dayton Duncan. Perf. Dwindle Coyote. PBS, 2009. DVD. Sharon, Susan. Maine Lawmakers Resolve to Oppose Creation of a National Park. PBS. MPBN, Maine, 17 June 2011. Maine Lawmakers Resolve to Oppose Creation of a National Park. PBS, 17 June 2011. Web. 13 Mar. 2012. US. Division of the Interior. National Park Service. Spending plan. By GPO. National Park Service, 18 Jan. 2012. Web. 11 Apr. 2012. US. Division of the Interior. National Park Service. National Park Service Cultural Resources Discover History. By Robert W. Righter. The Western Historical Quarterly. Web. 13 Mar. 2012. US. Division of the Interior. National Park Service. Wildland Fire in Yellowstone. By GPO. National Park Service. Web. 11 Apr. 2012. The Yosemite Valley Case. Preeminent Court. Dec. 1872. FindLaw. Thomson Reuters Business. Web. 8 Apr. 2012.

Destructive Stem Cell Research Essay -- Argumentative Persuasive Topic

Ruinous Stem Cell Research   Nine states presently boycott all damaging incipient organism look into, regardless of whether freely or secretly financed. The territory of Virginia itself has prohibited the utilization of cloning to make human incipient organisms for look into, and is thinking about a reaction to the Jones Institute's venture for making research undeveloped organisms by in vitro fertilization.(36) And the Food and Drug Administration, without subsidizing any piece of in vitro preparation, as of late wrote to in vitro treatment facilities occupied with new conceptive procedures to advise them that such innovations, though secretly financed, are dependent upon government guideline.  Like the contention that human incipient organisms are not individuals from humankind, contentions that decimating them is essential for clinical advancement or that subsidizing such annihilation is expected to forestall more extensive maltreatment can't be continued. With these contentions off the beaten path we can come back to the main problem in question: Should the central government sponsor - and power a huge number of ethically contradicted citizens to finance - look into that requires the decimation of blameless human life? We trust that Congress will respond to that question in the negative, and will join rather to help promising clinical research that everyone can live with.  Most Christians have grave worries on this basically significant issue of early stage undifferentiated cell inquire about. In our view, directing exploration that depends on purposeful decimation of human undeveloped organisms for their undifferentiated cells is illicit, unethical and pointless.  It is unlawful on the grounds that it damages an appointments rider (the Dickey change) spent each year since 1995 by Congress. That arrangement prohibits subsidizing look into in which human undeveloped organisms (regardless of whether at first made for resear... ...eficiency (SCID)- X1 Disease, 288 Science 669-72 (28 April 2000).  16. K. Foss, Paraplegic recaptures development after cell strategy, The Globe and Mail (Toronto), June 15, 2001 at A1.  17. E. Ryan et al., Glycemic Outcome Post Islet Transplantation, Abstract #33-LB, Annual Meeting of the American Diabetes Association, June 24, 2001. See: http://38.204.37.95/am01/AnnualMeeting/Abstracts/NumberResults.asp?idAbs=33-LB.  18. M. McCullough, Islet transplants offer expectation that diabetes can be relieved, Philadelphia Inquirer, June 22, 2001 at A1.  19. D. Woodbury et al., Grown-up Rat and Human Bone Marrow Stromal Cells Differentiate Into Neurons, 61 J. of Neuroscience Research 364-70 (2000) at 364 (accentuation included).  20. D. Prockop, Undifferentiated organism Research Has Only Just Begun (Letter), 293 Science 211-2 (13 July 2001)(citations excluded).

Nominal Group Technique Free Essays

Ostensible Group Technique In 1968 Andre Delbecq co-created with Andrew H. Van de Ven the Nominal Group Technique, which has diffused worldwide to turn into the most broadly utilized strategy for bunch conceptualizing. ? what's more, has been applied to grown-up training program arranging by Vedros. We will compose a custom paper test on Ostensible Group Technique or on the other hand any comparative theme just for you Request Now ? What is the NGT? The Nominal Group Technique (NGT), is a dynamic strategy for use among gatherings of numerous sizes, who need to settle on their choice rapidly, as by a vote, yet need everyone’s conclusions considered. ? There will be one facilitator in each gathering and gathering individuals. Materials we requirement for NGT Steps Define issue/issue as an inquiry Divide the individuals into little gatherings Brainstorm separately Evaluate ; vote Clarifying inquiries, clarifications Share thoughts with everybody Sum casts a ballot at that point get the best one. Contextual analysis Aunt Barbara died and left you an organization †equivalent number of offers for every Amusement Park ? Place of business ? ? ? ? ? Shut during Autumn and Winter †costs despite everything happen Fairly great incomes in the Summer Profit †yet falling step by step ;Machines are getting old In the downtown area Rising rivalry ;New, current workplaces Cheap, however can’t bring down the costs any more ? No opposition Case Study The organization has some money, and no remarkable obligations ? It’s September and you are having your first gathering as new proprietors ? How could the organization increment its benefits? Contextual investigation Ideas ? ? Votes ? Positions ? ? ? ? ? ? ? ? Aces ? ? ? ? Cons requires arrangement ? for certain individuals it may be excessively organized/limited ? manages conversation †less invigorating than different methods ? nly a solitary inquiry can be examined at a time ? ? limits impact of others enormous amount of thoughts everybody has an equivalent chance to share their thoughts no judgment/analysis more fulfilling to members than different procedures When is it helpful? ? ? ? ? At the point when some gathering individuals are considerably more vocal than others. When there is worry about certain individuals not takin g an interest. At the point when all or some gathering individuals are new to the group. At the point when some gathering individuals think better peacefully. Source: http://asq. organization/find out about-quality/thought creation-devices/outline/ostensible gathering. html When is it helpful? ? ? ? ? At the point when the gathering doesn't effortlessly create amounts of thoughts. At the point when the issue is disputable or there is warmed clash. At the point when we need various choices for additional assessment When we need to organize the issues Source: http://asq. organization/find out about-quality/thought creation-devices/diagram/ostensible gathering. html Thank you for your consideration! ? Instructions to refer to Nominal Group Technique, Papers

Sexual and Urologic problems in patients with Type 1 Diabetes Essay

Sexual and Urologic issues in patients with Type 1 Diabetes - Essay Example It happens because of a blend of fringe protection from insulin activity and a lacking secretory reaction by the beta cells. The two sorts of diabetes are related with comparable inconveniences. In any case, since the beginning of hyperglycemia prior in type-1 diabetes, difficulties are increasingly serious and happen at a much early age than those with diabetes type-2. Diabetes brings about a few inconveniences, the most significant of which are neuropathy, nephropathy and retinopathy. There are a few different confusions which sway the personal satisfaction like sexual and urologic complexities. Sexual and urologic issues are regular in diabetes populace in light of the harm to veins and nerves. In this article, sexual and urologic entanglements in diabetes, particularly diabetes type-1 will be examined. Insulin is a basic anabolic hormone emitted by the beta cells of the islets of Langerhans. It is basic for the digestion of starches, proteins and fats (Lamb, 2009). The hormone helps section of the glucose into muscles by invigorating the change of glucose to glycogen and by repressing liver gluconeogenesis. It additionally eases back the breakdown of fat and protein. In type-1 diabetes, there is either nonappearance, obliteration or loss of beta cells prompting deficient insulin creation. This causes uninhibited gluconeogenesis and simultaneously diminishes the utilization and capacity of glucose, bringing about hyperglycemia. Past a specific breaking point, kidneys neglect to ingest glucose bringing about glycosuria, osmotic diuresis, lack of hydration and thirst. The protein and fat breakdown additionally increment causing expanded ketone creation and weight reduction. Without fitting insulin supplementation and the executives, people with diabetic ketoacidosis get in shape persi stently and in the long run capitulate to diabetic ketoacidosis (Lamb, 2009). Diabetes type-1 is related with

Darden Restaurants Inc. - Financial Analysis Example

Darden Restaurants Inc. - Financial Analysis Example Darden Restaurants Inc. - Financial Analysis â€" Essay Example > Task: Darden Restaurants Inc. - Financial Analysis Introduction Darden Restaurant Inc. is a Fortune 500 company that operates a chain of restaurants. It is headquartered in Orlando, Florida, U.S. Since it operates one of the world’s largest restaurant chains, the company is dedicated to delivering quality to its customers. This essay presents the company’s financial analysis for five years (from 2010 to 2014) using ratios. The ratios are the current ratio, the return on capital employed and the debt/equity ratio (Darden Restaurant). Return on capital employed (ROCE) - capital employed can be simplified as the total assets minus current liabilities. For this reason, return on capital employed ratio indicates the return generated by every pound invested as capital employed. Concerning Darden Restaurant Inc. , the return on capital employed in the fiscal year 2010, 2011, 2012, 2013 and 2014 is 10.13%, 11.40%, 11.40%, 7.46%, and 5.22% respectively (see table 2). The ratio interpre tation for the year 2014 means that 5.22% of the company’s operating profit was generated by the corporation’s capital employed. A similar argument applies to the rest of the years but with different figures. The trend of the return on capital employed during the five-year period starting 2010 increased, stabled, decreased, and decreased respectively. The trend is attributed to the fluctuations in both the net profit and capital employed (see Table 1). Based on the analysis, the utilization rate of the company’s capital employed decreased for the year 2014. The company should increase the utility rate in order to generate more returns (Peterson and Fabozzi 25-32). Current ratio (CR) - this ratio measures the ability of the business to meet its current obligations using the current assets. It is advisable for the ratio of current assets to current liability to be 2: 1. Concerning Darden Restaurant Inc. , the current ratio for the year 2010 to 2014 has been determined to be 0. 5408 times, 0.5159 times, 0.427 times, 0.54 times, and 1.221 times respectively (see table 2). Considering the ratio for the year 2013, the company had $ 0.54 of current assets to cover every dollar of the current liabilities. The trend for the ratios between the periods shows an increase, decrease, increase and an increase respectively. The increase is attributed to the fluctuations in both the current liabilities and current assets (see Table 1). The ratio clearly shows that from 2010 to 2013, the company was not liquid enough to sufficiently settle its short-term obligations using the current assets. The liquidity levels improved in the year 2014. For this reason, the company should either maintain or increase the cash level. The appropriate strategy of increasing the liquidity level is by increasing the level of cash alongside increasing the investment in marketable securities (Peterson and Fabozzi 25-32). Debt/Equity ratio (D/E) - the ratio indicates the proportion of fixed ch arge capital in the capital structure of a firm and the capability of the company to meet its long run obligations. Concerning Darden Restaurant Inc. , the ratio for 2010 to 2014 has been determined to be 74.38%, 72.68%, 78.92%, 121.20% and 115% respectively (see table 2). For instance, in the year 2010, 74.38% of the company’s capital was fixed charge capital and the other 25.62% was equity. Based on the analysis, the company’s debt ratio steadily increased from the year 2010 to 2013, but, decreased in 2014. The trend is attributed to the fluctuations in the levels of both fixed charge capital and equity (see Table 1). From the analysis, the company’s leverage level is excessively high for the entire period. For this reason, Halfords Group plc faces a high debt risk (Peterson and Fabozzi 25-32). Summary Based on the above ratio analysis, it has been determined that the company’s ROCE decrease toward the year 2014. An increase in the utilization rate of capital employed is advised. Based on the current ratio, the liquidity levels of Darden Restaurant improved in the year 2014. The standard of liquidity should either improve (through investing in cash and other marketable securities) or be maintained. Based on the debt/equity ratio, the company’s gearing level is excessively high, thus, exposes the company to the risk of debt default. The company should, therefore, implement strategies that could lower the gearing level. Works Cited Darden Restaurant 2015. Web. 12 Feb. 2015. http: //www. darden. com/ Darden Restaurant annual report (2010-14). Web. 12 Feb. 2015 http: //investor. darden. com/investors/financial-information/Annual-Reports/default. aspx Peterson, Pamela P, and Frank J. Fabozzi. Analysis of Financial Statements. Hoboken: John Wiley Sons, 2012. Internet resource. Table 1: the balance sheet and income statement used to calculate the ratios Year 2014 2013 2012 2011 2010 Current assets ($ m) 1976.4 764.9 757.6 663.8 678.5 Current liabilities ($ m) 1618.5 1416.4 1774.1 1286.8 1254.6 Net profit ($ m) 286.2 411.9 475.5 476.3 404.5 Net assets ($ m) 5482.2 5520.5 4170.1 4179.8 3992.8 Fixed charge debt ($m) 2481.4 2496.2 1453.7 1407.3 1408.7 Equity ($m) 2156.9 2059.5 1842 1936.2 1894 Source: Darden Restaurant annual report (2010-14) Table 2: the ratio calculations Year 2014 2013 2012 2011 2010 CR = (Current assets/Current liabilities) 1.221 0.54 0.427 0.5159 0.5408 ROCE = (Net profit/Net Assets)*100 5.22% 7.46% 11.40% 11.40% 10.13% D/E = (Fixed charge debt/Equity)*100 115.00% 121.20% 78.92% 72.68% 74.38% Source: (Peterson and Fabozzi 25-32)

Clinical Microbiology II Essay - 550 Words

Clinical Microbiology II (Essay Sample) Content: Clinical Microbiology IINameInstitutionClinical Microbiology IIIntroduction of the case studyIt concerns a woman of 38 years with fever, myalgia, and weakness. She developed to a stage of requiring mechanical ventilation. The professionals suspect case of bioterrorism and possible public health hazard. The remaining flasks cultured produced growing translucent, pinpoint and smooth colony.Possible organismThe gram stain appears to be "boxcar" gram negative coccobacilli that appear in single cells. The cells seem to be larger than those of F. tularensis. It is coccobacilli that is not visible or pinpoint at 24 hours but grows slowly in chocolate media to appear translucent, pinpoint and smooth. It is also non-hemolytic on sheep blood agar. It is also non-motile (Balmer, 2006, pp. 36-40). More observation on the coccobacilli can lead to suspicion of Brucella species. Brucellosis affects more than 500,000 people a year and can be controlled by effective animal and publi c health programs (Al-Nassir, 2015).Pathogenesis of Brucella speciesIts transmission occurs in lab accidents and unsafe lab practices like sniffing of plates and petri dishes. It can also be transmitted through mouth pipetting and not using protective clothing while handling Brucella. Bosilkovski (2015) observed that increasing international tourism and migration has led to increased prevalence of brucellosis. Once the organism enters into the bloodstream, it becomes intracellular pathogen within the circulating polymorphonuclear cells (PMNs) and microphages. It thus avoids several mechanisms of bactericidal responses suppressions. It also affects more males than females.Treatment of BrucellaBrucellosis can cause chronic debilitating illness in some patients and can reach upto 85% mortality rates in patients with congestive heart failure. Supportive care is needed as the main goal of the medical therapy is to control the symptoms as speedily as possible. Multidrug antimicrobial regi mens form the mainstay of therapy due to high relapse rates observed when monotherapeutic approaches are used. Decontamination is also suggested since the patient faces bioterrorism. Isolation and decontamination measures should be undertaken together. No special diet is required for treating brucellosis but consumption of unpasteurized milk can be prohibited.PreventionAppropriate precautions are needed like having masks, eye protection and gloves when handling brucellosis case. Biosafety level III should be applied when handling specimens from the patients. If a vaccine could be developed to deal with brucellosis, it would be an important step towards controlling the bioterrorist activity. Eradication and/or control of the diseases in animals and handling infected animals are paramount. Public awareness and education play important roles in prevention of the organism. Consumption of unpasteurized milk and milk products, as well as raw meats should also be avoided. Protective device s should be applied to protect the patient. Management of individuals at risk should follow Bichat guidelines (Al-Nassir, 2015).Sentinel labs and their roles in recognizing potential bioterrorism episodesSentinel labs have reportable disease guidelines, policies and procedures that can be followed in an event of bioterrorism attack. The labs provide lab personnel with applicable regulations for packing and shipping of infectious substances. They also have capability to perform tests outlines by medical regulatory bodies for suspected agents of bioterrorism and emerging infectious diseases. Sentinel labs help in providing helpful information and guidelines that professionals can use to treat such occurrences (APHL, n.d.).Tests to be performedMayo clinic staff diagnoses and test brucell...

All about Être, a French Super Verb

Être  is an irregular French verb that means to be. The multitalented verb  Ãƒ ªtre  is omnipresent in the French language, both written and spoken and appears in a multitude of idiomatic expressions, thanks to its utility and versatility. It  is one of the  most-used  French verbs. In fact, of  the thousands of French verbs, it is among the top 10, which also include:  avoir, faire, dire, aller, voir, savoir, pouvoir, falloir  and  pouvoir. Être is also an auxiliary verb in  compound tenses and the passive voice. The ThreeMain Uses of'Être' The many forms of  Ãƒ ªtre  are busy binding together the French language in three essential ways: 1) to describe a temporary or permanent state of being, 2) to describe someones profession, and 3) to indicate possession.   1. Être is used with adjectives, nouns, and adverbs to describe a temporary or permanent state of being. For example:   Ã‚  Ã‚  Il est beau. He is handsome.  Ã‚  Ã‚  Je suis à   Paris. Im in Paris.  Ã‚  Ã‚  Nous sommes franà §ais. Were French.  Ã‚  Ã‚  Il est là  -bas. Hes over there. 2. Être is used to describe someones profession; note that in French the indefinite article is not used in this type of  construction. For example:   Ã‚  Ã‚  Mon pà ¨re est avocat. My father is a lawyer.  Ã‚  Ã‚  Je suis à ©tudiant. Im a student.  Ã‚  Elle à ©tait professeur. She used to be a professor. 3. Être can be used with the preposition à   plus a stressed pronoun to indicate possession. For example:   Ã‚  Ã‚  Ce livre est à   moi.   This is my book.  Ã‚  Ã‚  Ã‚  Ãƒâ‚¬ qui est cet argent  ? Cest à   Paul. Whose money is this?  Its Pauls. Être as an Auxiliary Verb 1. For Compound Tenses: While avoir is the auxiliary for most verbs in the French  compound tenses,  Ãƒ ªtre  is the auxiliary for  some verbs  as well. The conjugated auxiliary verb is used with the past participle of the main verb to form the compound tense. For example:   Ã‚  Ã‚  Je suis allà © en France.   I went to France.  Ã‚  Ã‚  Nous à ©tions dà ©jà   sortis.   We had already left.  Ã‚  Ã‚  Il serait venu si...   He would have come if... 2.  For the  Ã¢â‚¬â€¹Passive Voice:  ÃƒÅ tre  in the present tense and the past participle of the main verb forms the passive voice. For example:   Ã‚  Ã‚  La voiture est lavà ©e.  - The car is washed.  Ã‚  Ã‚  Il est respectà © de tout le monde.   He is respected by everyone. Expressions With'Avoir' That Mean 'to Be' When does to have (avoir) mean to be (à ªtre) in French? In several idiomatic expressions, which are governed by the laws of use over time, as odd as the  use may seem.  For this reason, there are a number of state of being idiomatic expressions with avoir that are translated as  to be in English:   Ã‚  Ã‚  avoir froid to be cold  Ã‚  Ã‚  avoir raison to be right  Ã‚  Ã‚  avoir xx ans to be xx years old Weather Expressions Use 'Faire,' Not 'Être' Weather is another instance of odd  idiomatic usage. When talking about the weather, English uses a form of the verb to be. French uses the verb faire (to do or make) rather than à ªtre:   Ã‚  Ã‚  Quel temps fait-il  ? Hows the weather?  Ã‚  Ã‚  Il fait beau. It is nice out. / The weather is nice.  Ã‚  Ã‚  Il fait du vent. It is windy. Idiomatic Expressions with'Être' A multitude of idiomatic expressions using  Ãƒ ªtre exist.  Here are a few of the better-known expressions: à ªtre à   cà ´tà © de la plaque  Ã‚  to be way off the mark, to not have a clueà ªtre bien dans sa peau  Ã‚  to be at ease/comfortable with oneselfà ªtre bouche bà ©e  Ã‚  to be flabbergastedà ªtre dans le doute   to be doubtfulà ªtre dans la mouise  (familiar) to be flat brokeà ªtre dans la panade  (familiar) to be in a sticky situationà ªtre dans son assiette  Ã‚  to feel normal, like oneselfà ªtre de   to be at/in (figuratively)à ªtre en train de   infinitive   to be (in the process of) present participleà ªtre haut comme trois pommes  Ã‚  to be knee-high to a grasshopperà ªtre sur son trente et un  Ã‚  to be dressed to the ninesen à ªtre   to take part inà §a mest à ©gal  Ã‚  its all the same to meà §a y est   thats it, its donecest   it is (impersonal expression)cest   date  Ã‚  its (date)cest-à  -dire  Ã‚  that is, i.e., I meancest à   moi / toi / Paul   thats mine / yours / Paulscest à §a   thats it, thats rig htcest cadeau  Ã‚  Its free, on the housecest dans la poche  Ã‚  Its in the bag, a sure thing, a done dealcest grà ¢ce à  Ã‚  Ã‚  its (all) thanks tocest la vie!  Ã‚  thats life!cest le pied  Ã‚  its greatcest parti  Ã‚  here we go, here goes, and were offce nest pas de la tarte  Ã‚  its not easyce nest pas grave  Ã‚  it doesnt matter, no problemce nest pas la mer à   boire  Ã‚  Its not the end of the worldce nest pas mardi gras aujourdhui  Ã‚  what youre wearing is ridiculousce nest pas terrible  Ã‚  its not that greatce nest pas tes oignons!  Ã‚  none of your business!ce nest pas vrai!  Ã‚  no way! I dont believe it! Youre kidding!est-ce que  Ã‚  no literal translation; this expression is used to ask  questionssoit... soit...   either... or... Conjugations of'Être' Below is the useful present-tense conjugation of  Ãƒ ªtre.  For  a complete conjugation of  tenses, see  all tenses. Present tense je suistu esil estnous sommesvous à ªtesils sont

Global Warming Controversy - 667 Words

Global warming is defined â€Å"as an increase in the average temperature of global surface air and oceans since about 1950† (White). The global warming controversy is an ongoing dispute with two main sides; one stating that the direct cause to global warming is through people’s daily activities and the burning of fossil fuels, while other people all around the world refuse to believe that human contributions are the main cause, saying that the earth is going through a natural stage of climatic change, thereby resulting in increasing temperatures in the earth’s atmosphere. Rising temperatures and in increase in greenhouse gases shown through the carbon cycle, demonstrate how the greenhouse effect is incorporated into both views on global warming. Over the past 50 years, experts in this field world-wide have been having an unaccountable amount of disputes over global warming, favoring in either of these positions of human causation or natural climatic change. Witn essing the change of the world from a global warming standpoint, there are many indicators and facts that support human cause. Three of the main sources that expose the causes of global warming include, sediment research, tree-ring research, and ice-core analysis. For example, according to a research article on effects of global warming, â€Å"Research from looking at sediment layering shows that the water level of the ocean is 60 Ft. lower than 400,000 years ago. Contributing is tree ring research, which shows the amount ofShow MoreRelatedEssay on The Global Warming Controversy3199 Words   |  13 Pagestemperatures on record. As the average global temperature soars, there are floods, droughts, unusually cold winters, forest fires, and huge storms. Are all of these horrors being caused by human-induced global warming? The source of global warming is a very controversial topic. 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Personal Ethics Paper - 1160 Words

Personal Ethics Statement According to Guido, ethics is the branch of philosophy concerned with the evaluation of human action. A broader definition would be that ethics involves the principles or assumptions underpinning the way individuals or groups ought to conduct themselves. In today’s continuous changing world, the one thing that remains constant for most of us is our personal value system of beliefs, known as ethics. Ethics can also be referred to as morals. Therefore, ethics are those morals that reflect and indicate issues that concern behaviors that are right or wrong and the good and bad habits of individual character. This important standard of beliefs can in most cases create the difference in attitudes from others both†¦show more content†¦As a child I was taught to be polite and to never use obscenities, that there are many words within the English language that I can use to express myself and this was enforce by family and teachers and I was aware of the consequences of disob eying rules set forth. A core principle that was instilled in me was to always ask for something, but most importantly the value of earning and deserving of getting rewards, that nothing in life that is not earned without hard work and sacrifice. In earning these rewards one can appreciate hard work and know the value of hard work. Another important value taught to me as child is to be willing to share with others and that there is joy and fulfillment in sharing and an appreciation for what you have and not to covet things your neighbors have. 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Freedom of Religion and Freedom of Expression Tinker V....

What if you were suspended from school because of something you were wearing? Not only was the clothing or item appropriate, it was something you were fighting for or something you believe is right. Is this fair or okay for this to happen? There is a specific incident that this situation happened to a few teenagers in Des Moines, Iowa in December of 1965. A group of students wanting to wear black armbands throughout the holiday season was in for a wake up call. (FORTAS) These plans and or idea were quickly shot down by the high school principals. The principals caught wind of the teen’s plan, so there was a meeting a few days beforehand. The talk of the meeting was to ensure the teens that if they were to wear the black armbands a few†¦show more content†¦If students were shouting and protesting in classrooms, the school would be able to step in because it causes other students to be distracted from their schoolwork.† (CALAGNA) Has freedom of speech changed since then? 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Autism Spectrum Disorder (ASD) Free Essays

Autism Spectrum Disorder – Causes, Reasons and Treatment Autism Spectrum Disorder (ASD) is defined as a developmental disability that affects people’s personalities based on how they interact with the world (Magalhaes and Almeida, 2010). However, Sparks and Dager (2012, p. 187) defines ASD as â€Å"a serious neurodevelopmental disorder that impairs one’s ability to communicate and interact with others. We will write a custom essay sample on Autism Spectrum Disorder (ASD) or any similar topic only for you Order Now † Various ASD definitions are known to be universal since they recognise it as a spectral condition (Baird et al., 2016). In his study, Umekage (2011, p. 25), indicates that ASD is a hidden disability coupled with foetal brain damage as well as impairment of neural vitro development. Characterised by interests, activities and repetitive behaviours, ASD is so complex that it varies from one case to another (Akanksha et al., 2011). Despite various studies on the reasons, causes and treatment of ASD, there are relatively unknown rationale for its causes. Chandler and Baird (2015, p. 923) posits that people with ASD need different kinds of support since their ways of development and learning differ from every individual. The aim of this paper is to discuss the causes, reasons and treatment of ASD. Causes of ASD Although there are undetermined causes of ASD, scientists as well as medical practitioners believe that an amalgamation of genetic and environmental factors are the two major causes of ASD (Fitzgerald and Geschwind, 2013). To start with, the cause of ASD via genetic factors is not a simple process, but a complex of progression that involve multiple genes. Causes of ASD – Gentics Autism Spectrum Disorder As indicated by Schechtman (2014, p.86) study, the rate of ASD development in identical twins as well as monozygotic is higher than rates in dizygotic and same-sex fraternal twins. This indicates that fraternal twins only share some genes, while identical twins have equal genes and therefore genes contributes much to autism. More so, Brothers as well as sisters of children with autism have high level of autism (Fitzgerald and Geschwind, 2013). From another perspective, Smith and John (2011, p. 803) in their research attributed that siblings share certain problems such as language as well as learning difficulties if one of the sibling has autism. However, it is not clear if autism is inherited as well as more general predisposition difficulties. To modify or extend this essay or to get pricing on a custom essay Contact Us Today Causes of ASD – Environmental Factors Secondly, ASD can be caused by environmental factors. Environmental toxins such as mercury and thimerosoal vaccines cause autism stems (Mercer et al., 2016). More so, congenital rubella infection is one of the environmental factors that cause ASD. However, Goin-Kochel and Myers (2015, p. 172) disputes that there is any clarity environmental factors causing ASD and therefore more studies needs to be done. Rich and Isager (2012, p. 410) adds â€Å"some of the evidence proposed for environmental factors is based on case reports, which are often difficult to interpret.† Reasons for ASD ASD as mentioned earlier, ASD can be caused by a combination of environmental and genetic factors, however, we have reasons ASD occurs. First, Autism exists when a single gene known as fragile X syndrome (FXS) exists in the blood (Hessl and Schneider, 2013). FXS is defined as a syndrome that is coupled with autism as well as intellectual disability (Visootsak and Picker, 2015). As per Wehner and Hagerman (2011, p. 415), â€Å"Whereas ASD is a behavioural diagnosis, FXS is a medical, or more accurately, a genetic diagnosis and therefore when associated with FXS, ASD is caused by the genetic change or mutation in the Fragile X gene.† This alters normal blood circulation, hence ASD. Secondly, individuals are affected by ASD when tuberous sclerosis, chromosome 15q and other genetic conditions subsist (Hessl and Schneider, 2013). ASD Treatment – Medications Core symptoms associated with ASD have no medication and cure, but we have medications that help to manage high energy levels of ASD, seizures, inability to focus as well as depression symptoms (Burrell and Borrego, 2012). The first treatment method utilised during ASD is the early intervention service. This method improves individual’s development, especially children with ASD (Buitelaar and Wong, 2014). These services, such as vitamin therapy, auditory training, facilitated communication and physical therapy improve children talk, interaction and walk. Early intervention services attribute the theory of mind as an explanatory ASD theory that reflects on the symptom criteria (A) of the DSM-5. As per Gallese and Goldman (2012, p. 496), the theory of mind was created by Uta Frith, Alan Leslie and Simon Baron-Cohen in 1985 to explain communication persistence as well as social interaction for people with ASD. ASD Treatment – Behaviours and Communication The second method used for ASD treatment is the behaviours and communication approaches. This method involves direct, organised and structural ways for people with ASD to participate in a given paediatric events and medication. As per Burrell and Borrego (2012, p. 424), applied behaviour analysis (ABA) is utilised as a treatment of ASD via behaviour and communication approach to encourage positive and discourage negative behaviours hence improving various skills needed during ASD treatment. This is in relation to the theory of executive dysfunction which states, â€Å"Executive functions (EF) are a set of cognitive skills that are put into practice through autonomous activities.† Most of these EF skills are utilised by ASD patients to boost their flexibility, organisation, objectives and goals, anticipation as well as to be able to control their impulses (Buitelaar and Wong, 2014). Thirdly, ASD can be treated through dietary approaches. Change in diet, such as using certain foods, mineral supplements and vitamin helps to treat certain ASD effects. However, Talalay and Zimmerman (2014) posit that although dietary approach is considered as one of the ASD treatment, there is no scientific support and recommendation. Finally, ASD can be treated using complementary and alternative treatments. Treatments associated with complementary and alternative approaches include chelation, biological such as secretin, special diets and body-based systems (Burrell and Borrego, 2012). Conclusion In conclusion, the aim of this paper was to discuss the causes, reasons and treatment of the Autism Spectrum Disorder (ASD). Being a hidden disability coupled with foetal brain damage as well as impairment of neural vitro development, ASD has varied and complex behaviours hence there is unknown treatment for core symptoms. Generally, ASD is caused by a combination of genetic and environmental factors such as genes inheritance and environmental toxins respectively. Some of the treatments for ASD as discussed included the used of the early intervention services, the behaviours and communication approaches, dietary approaches and complementary and alternative treatments. Characterised by interests, activities and repetitive behaviours, ASD is so complex that it varies from one case to another and therefore its treatments depends on an individual case. To modify or extend this essay or to get pricing on a custom essay Contact Us Today Bibliography Akanksha, M., Sahil, K., Premjeet, S. and Bhawna, K. (2011) â€Å"Autism spectrum disorders(ASD).† International Journal of research in ayurveda pharmacy, 2(5), pp.1541- 1546. Baird, G., Simonoff, E. and Charman, T. (2016) â€Å"Prevalence of disorders of the autism spectrum in a population cohort of children in South Thames: the Special Needs and Autism Project (SNAP).† The lancet, 368(9531), pp.210-215. Burrell, L. and Borrego, J. (2012) â€Å"Parents’ Involvement in ASD Treatment: What Is Their Role?.† Cognitive and Behavioral Practice, 19(3), pp.423-432. Buitelaar, K. and Wong, C. (2014) â€Å"Psychopharmacological prescriptions for people with autism spectrum disorder (ASD): a multinational study.† Psychopharmacology, 231(6), pp.999-1009. Chandler, S. and Baird, G. (2015) â€Å"Psychiatric disorders in children with autism spectrum disorders: prevalence, comorbidity, and associated factors in a population-derived sample.† Journal of the American Academy of Child Adolescent Psychiatry, 47(8), pp.921-929. Fitzgerald, R. and Geschwind, D. (2013) â€Å"Autism recurrence in half siblings: strong support for genetic mechanisms of transmission in ASD.† Molecular psychiatry, 18(2), p.137-140. Goin-Kochel, P. and Myers, B. (2015) â€Å"Congenital versus regressive onset of autism spectrum disorders: Parents’ beliefs about causes.† Focus on Autism and Other Developmental Disabilities, 20(3), pp.169-179. Gallese, V. and Goldman, A. (2012) â€Å"Mirror neurons and the simulation theory of mind-reading.† Trends in cognitive sciences, 2(12), pp.493-501. Hessl, D. and Schneider, A. (2013) â€Å"Fragile X Syndrome (FXS). In Encyclopedia of Autism Spectrum Disorders 79(2), pp. 1320-1324. Magalhaes, T. and Almeida, J. (2010) â€Å"Functional impact of global rare copy number variation in autism spectrum disorder.† Nature, 466(7304), pp.368-401. Mercer, L., Creighton, S. and Lewis, S. (2016) â€Å"Parental perspectives on the causes of an autism spectrum disorder in their children.† Journal of Genetic Counseling, 15(1), pp.41-50. Rich, B. and Isager, T. (2012) â€Å"Mortality and causes of death in autism spectrum disorders: an update.† Autism, 12(4), pp.403-414. Sparks, B. and Dager, S. (2012) â€Å"Brain structural abnormalities in young children with autism spectrum disorder.† Neurology, 59(2), pp.184-192. Schechtman, M. (2014) â€Å"Scientifically unsupported therapies in the treatment of young children with autism disorders.† Psychiatric Annals, 37(9), pp. 79-92. Smith, S. and John, W. (2011) â€Å"Col4a1 mutation causes endoplasmic reticulum stress and genetically modifiable ocular dysgenesis.† Human molecular genetics, 16(7), pp.798- 807. Talalay, P. and Zimmerman, A. (2014) â€Å"Sulforaphane treatment of autism spectrum disorder (ASD).† Proceedings of the National Academy of Sciences, 111(43), pp.50-55. Umekage, T. (2011) â€Å"Association of the oxytocin receptor (OXTR) gene polymorphisms with autism spectrum disorder (ASD) in the Japanese population.† Journal of human genetics, 55(3), pp. 23-32. Visootsak, J. and Picker, J. (2015) â€Å"Advances in the treatment of fragile X syndrome.† Pediatrics, 123(1), pp.378-390. Wehner, A. and Hagerman, R. (2011) â€Å"The behavioral phenotype in fragile X: symptoms of autism in very young children with fragile X syndrome, idiopathic autism, and otherdevelopmental disorders.† Journal of developmental behavioral pediatrics, 22(6), pp.409-417. To modify or extend this essay or to get pricing on a custom essay Contact Us Today Other Links: Summary Reviewer Admin – Jane Review Date 2017-07-18 Reviewed Item Autism Spectrum Disorder – Causes, Reasons and Treatments Author Rating 5 How to cite Autism Spectrum Disorder (ASD), Essay examples

Financial Statement Analysis Qantas & Virgin Australia Airlines

Question: Explain briefly what is revealed by the ratios and other calculations in the context of the company's profitability, asset efficiency,liquidity,capital structure, and market performance. In particular, any important changes over the period 2013 rto 2014 should be identified, discussed and where possible, explained? Answer: Executive Summary The report has been prepared for general financial analysis comparing Qantas Airline financial position and performance in the financial years Ended 30 June 2013 and 2014 compared to that of Virgin Australia over the same period. Are You Daunted by the Thought of Due Assignments? Avail Our Services and Receive Assignment Help from Experts. Considering the different ratios it can be said that both Qantas and Virgin Australia have similar performance trend over the last two years for the different financial parameters. The overall analysis of the performance of the two companies shows that Virgin Australia has performed better than Qantas. In all the aspects it can be viewed that Virgin Australia has better managed the business and is more likely to recover from the crisis that is prevailing in the company. Qantas on the other hand will have to ensure that the situation does not deteriorate further. Introduction Financial Analysis of the company is very important from the different viewpoint. The report has been prepared for general financial analysis comparing Qantas Airline financial position and performance in the financial years Ended 30 June 2013 and 2014 compared to that of Virgin Australia over the same period. Based on the analysis the performance of the two companies has been evaluated. About the company The brief detail about the companies for which the analysis is being conducted has been provided below. Qantas The company was founded in the year 1920 and is currently the biggest domestic and international airline of Australia. The company has been struggling with the financial aspects since 2011 as the company has been impacted by certain changes in the accounting standards specifically to the impairment of assets. Apart from this the company has also entered into the alliance with UAE based Emirates Airlines. There has been focus on the reducing the fleet size and the jobs in company following the huge loss made by the company in 2014. Virgin Australia Virgin Australia Airlines is also the largest companies in Australia operating in the airlines industry. Started in 2000 with two aircrafts that were operating on single route, the company capitulated its position following the collapse of Ansett Australia in 2001. Although the company has been impacted by the financial crisis, there have been several changes in the way the company has managed and bring in the services for its customers. Financial Statement Analysis Financial Statement analysis is used by analysts for the analysis of the performance of the company. The perspective for which the analysis is being performed may be different. The two key performance indicators that are highlighted from the financial statement analysis are (Helfert, 1996) Evaluation of the performance of the company over a given period Evaluation of the performance of the company in comparison to the industry players The financial statement analysis that has been performed in this report includes the various ratios such as profitability, liquidity, efficiency, leverage and market ratios. Apart from this the general discussion has been performed with respect to the horizontal and vertical analysis. Based on all these ratios the performance of the two companies has been compared. Profitability Ratios The profitability ratios that have been calculated have been analyzed in two parts. These are the profit margin and returns. The profit margin highlights the profitability and interest expense with reference to the sales of the company and the margin that is there (Thompson, 2004). The profitability ratios associated with the return highlights the return that is generated for the equity employed, assets and the equity employed. The various ratios that have been calculated as part of the profitability ratios have been shown below Virgin Australia Qantas Profitability Ratio 2014 2013 2014 2013 Gross Profit /Operational profit -8.81% -2.48% -24.57% 1.25% Net Profit -8.30% -2.46% -18.52% 0.01% Interest to Sales ratio 2.79% 1.77% 1.86% 1.86% Return on Shareholder funds -33.93% -8.91% -99.20% 0.03% return on Assets -5.04% -0.60% -14.76% 1.49% Return on Capital Employed -13.69% -3.62% -38.52% 1.48% Based on the above figures it can be said that the performance of both the companies isnt quite encouraging. Both the companies have made losses in the last two years. This is highlighted by the negative profit margin ratios of the companies. It can be said that the losses made by Qantas have been higher than Virgin Australia in comparison to the sales. Further there is huge variation in the net profit margin in comparison to the gross profit of Qantas. In order to calculate the gross profit the operating profit of the company has been considered. The return ratios are based on the profit margin earned by the company and hence there has been negative return in case of capital employed, total assets and the equity employed by the shareholders. The capital employed is the difference of the total assets and the current liability. Further the return on the capital employed is measured in reference to the gross profit whereas the return on total assets and the shareholders equity is measured in terms of net profit made by the company (Vandyck, 2006). In this case as well there has been huge fall in the returns because of the huge losses made by the company. The situation is quite adverse for Qantas as although the equity employed has reduced the fall in the return has been higher than Virgin Australia. This shows that the company has made higher losses in comparison to Virgin Australia. Overall the profitability ratios highlight that both the companies have made losses in the two years and these losses are increasing substantially. The situation is more adverse of Qantas as not only the profitability has come down but there is drastic fall in the equity that has been employed. Liquidity Ratios The liquidity ratios highlight the ability of the company to meet the short term financial requirements of the company. The liquidity ratios that have been considered for the purpose of analysis have been shown below Virgin Australia Qantas Liquidity Ratio 2014 2013 2014 2013 Current Ratio 0.64 0.54 0.66 0.75 Operating Cash Flow ratio 0.00 0.07 0.14 0.21 Acid Ratio 0.62 0.52 0.61 0.69 The current ratio of both the companies is below one which means that the current assets of the company are lower than the current liabilities. This fall in current assets means that the needs of the current liabilities will be fulfilled by the non-current assets of the company. Further the acid ratio, signifying current assets available without considering the inventory, has been compared. The acid ratio is more dynamic in comparison to the current ratio as it considers more readily available cash and inventory isnt considered in this. There isnt much difference between the current ratio and the acid ratio for both the companies. Finally with respect to the operating cash flow it can be said that the operating cash flow for both the companies highlight the cash flow from operations contributing very little to meet the current liabilities. The liquidity ratios shown above highlight that both Virgin Australia and Qantas have not been able to meet the short term requirements and may be utilizing the non-current assets of the company (Brigham, 2010). The further analysis on this aspect can be highlighted by the horizontal and vertical analysis. This highlights that the non-current assets of Qantas have reduced considerably from 2013 to 2014. Further Virgin Australia has been able to improve on the performance with respect to current ratio over the two year period. As a result of this there isnt much impact on the non-current assets of the company. Lastly the cash availability is a huge concern for both companies. Cash is the major source of current assets of the company and it has the insignificant effect on the performance of the companies. The companies need to improve the liquidity ratios as any further dependency on the non-current assets would mean that the sales of the company may be impacted which would further agg ravate the situation. Efficiency Ratios The efficiency ratios highlight the effective utilization of the assets of the company. The efficiency ratios are measured with respect to the sales made by the company. The total assets that have been considered are the end of the year figures that are there at the end of the year. The various efficiency ratios that have been calculated are as follows Virgin Australia Qantas Efficiency Ratio 2014 2013 2014 2013 Sales Revenue : Capital Employed 1.55 1.46 1.57 1.19 Debtor turnover (Days) 25.79 23.56 28.44 32.96 Creditor turnover (Days) 48.55 51.84 35.33 42.86 Total Asset Turnover 0.92 0.88 0.89 0.79 Inventory Turnover 129.21 137.14 60.33 43.14 The efficiency ratios are quite important as it shows the extent to which assets have been employed and at the same time managed in order meet the cash flow requirements and the expenses of the companies. The sales to capital employed and the total asset turnover of the companies shows that both the companies have ensured that the sales are increased for the given capital that has been employed by the company. In case of Qantas the sales for the capital employed has been higher than Virgin Australia. Although there has been increase in the sales to capital employed has been increased, this increase is higher for Qantas. This means that the company has been quite efficient in generating sales from the capital employed. Further analysis has been made with respect to the debtor and creditor turnover. The analysis of both the ratios for Qantas shows that the there has been fall in both debtor and creditor turnover. There has been greater fall in the creditor turnover as the accounts payable by the company has come down (Vandyck, 2006). On the other hand considering the debtor and creditor turnover ratios of Virgin Australia it can be said that the difference between these ratios is higher than Qantas. Thus Virgin Australia has more efficiently utilized the debtors and the creditors. This must have contributed to the cash flow to a certain level. The inventory turnover ratio highlights that the inventory level of both the companies has been quite low and therefore most of the sales is generated and assets are employed from the effective current assets resources. This aspect has been highlighted the current ratios as well. A very important relation that has to be analyzed is with respect to the efficiency ratio and the liquidity ratio is that the efficiency ratios highlight the efficient utilization of the current assets or the maximizing of the cash flow which will considerably improve the liquidity of the company and thus improve the liquidity ratios (Brigham, 2010). The overall assessment of the efficiency ratios shows that the companies have been quite effectively generated the sales and managed the cash flow to a certain extent. The efficiency ratios for Qantas have been better in comparison to Virgin Australia. Gearing Ratios The gearing ratios highlight the level of leverage or debt that has been employed by the company. The gearing ratios that have been calculated are Virgin Australia Qantas Gearing Ratio 2014 2013 2014 2013 Debt to Equity 163.21% 148.13% 241.70% 129.20% Debt to Total Assets 36.56% 35.88% 40.00% 37.66% Loans: Capital Employed 62.01% 59.70% 70.73% 56.37% Interest Cover -3.16 -1.40 -13.19 0.67 Both the companies are highly leveraged as the debt has the major share in the capital structure of the company. Qantas is more leveraged in comparison to Virgin Australia. Further the debt to total assets ratio shows that the funding of total assets is almost similar for both the companies. This highlights that the debt has been employed to meet the other financial requirements of the company which can be the current liabilities (White, Sondhi Fried, 2002). This is highlighted by the other ratio wherein it has been specified that loans are more than 60% in the capital employed by the company. The interest coverage ratio is quite irrelevant in the present scenario as the companies have made loss. The overall study of the gearing ratios shows that the companies are excessively leveraged. In case of Qantas the debt contribution has almost doubled as a large number of investors withdrew the investment from the company. This excessive leverage of both the companies has impacted the performance of the companies as this not only resulted in additional expense in the form of interest but also resulted in limited scope of further employing debt and increasing the operations (Thompson, 2004). Market Ratios Various market ratios have to be analyzed in order to assess the performance of the company with respect to the viewpoint of the investors. The market ratios that have been considered are price to earnings ratio and the dividend yield. Both the companies have not given any dividend to the shareholders in the last two years. Further the analysis of the price to earnings ratio shows that the market value per share has come down. However the fall in the earnings per share has been higher. In case of Virgin Australia there is marginal increase in the price. Thus Virgin Australia has higher price to earnings ratio in comparison to the Qantas. This signifies that the investors does not consider that Qantas has better prospects in terms of returns than Virgin and thus the faith in Virgin has been maintained which is reflected in the share price. Overall the analysis of the market ratios shows that the Virgin Airlines has been the choice of the investors in comparison to Qantas. This may be due to the factors that have already been discussed and shows that market performance of the company is aligned with the financial performance of the company. From the viewpoint of the market as well it is better to invest in Virgin Airlines than Qantas. Horizontal Vertical Analysis and other considerations The horizontal analysis highlights the changes in the different aspects of the financial statement considering the year 2013 as the base year. The vertical analysis is the contribution of the different aspect in the total assets of the company. The horizontal analysis of Qantas shows that apart from liabilities all the factors such as sales, equity employed and the assets of the company have come down. On the other hand the performance of Virgin Australia in this aspect shows that although the company has made loss, there has been increase in the sales, assets and marginal fall in the equity (White, Sondhi Fried, 2002). Also the liabilities have increased marginally. The performance of Virgin Australia in the current year will be important The vertical analysis highlights that both the companies have similar structure. This is to say that the noncurrent asset of the companies has around 75% share in the total assets of the company. Further the share of inventory has been significantly low and will have no significant impact on the performance of the company. Further it is important to consider that the cash is major contributor to the current assets as the account receivable is also quite low. Thus both the companies have ensured that the cash level is maintained although the current liabilities arent fulfilled by this. Apart from the capital structure the analysis of the expenses of the company shows that the Virgin Australia had the expenses related to labor staff and the fuel expense. In case of Qantas the impairment of cash generating unit is significantly high. Considering this aspect it can be said that Virgin Australia has better scope of increasing the profitability by managing the operational expenses whereas in case of Qantas the accounting standards have impacted the expense and is likely to continue with less control over these aspects. Conclusion The overall analysis of the performance of the two companies shows that Virgin Australia has performed better than Qantas. The profitability ratios highlight that both the companies have made losses in the two years and these losses are increasing substantially. The situation is more adverse of Qantas as not only the profitability has come down but there is drastic fall in the equity that has been employed. The liquidity ratios shown above highlight that both Virgin Australia and Qantas have not been able to meet the short term requirements and may be utilizing the non-current assets of the company. The companies need to improve the liquidity ratios as any further dependency on the non-current assets would mean that the sales of the company may be impacted which would further aggravate the situation. Lastly the overall study of the gearing ratios shows that the companies are excessively leveraged. In case of Qantas the debt contribution has almost doubled as a large number of investors withdrew the investment from the company. Based on the analysis of the income statement it can be said that Virgin Australia has better scope of increasing the profitability by managing the operational expenses whereas in case of Qantas the accounting standards have impacted the expense and is likely to continue with less control over these aspects. The analysis of the market ratios shows that the Virgin Airlines has been the choice of the investors in comparison to Qantas. This may be due to the factors that have already been discussed and shows that market performance of the company is aligned with the financial performance of the company. From the viewpoint of the market as well it is better to invest in Virgin Airlines than Qantas. Overall the performance of the two companies has been quite similar in terms of the profitability, liquidity, efficiency and the gearing ratios. It can be attributed to the industry conditions as both operate in the same industry. However the analysis of the expenses of both the company shows the difference between the two companies. Considering all these factors the performance of the company may be considered below par. However the biggest strength of Qantas is its huge asset base. It is important for the company to ensure that the current asset base is maintained and certain strategic decisions are taken so as to ensure that further effect is not there on the performance of the company and the company is able to sustain. On the other hand Virgin Australia has to ensure that the certain operational changes are made to reduce the expenses that have been mentioned. References Bradshaw K., (2013), Financing your business: choosing between debt and equity, Available At: https://www.royalgazette.com/article/20130319/BUSINESS05/703199999 Charles K. Vandyck, (2006), Financial Ratio Analysis: A Handy Guidebook, Trafford Publishing White G.I., Sondhi A.C. Fried D., (2002), The Analysis and Use of Financial Statements, Wiley; 3 edition Bhattacharya H., (2004), Working Capital Management: Strategies and Techniques Brigham E.F., Ehrhard M.C., (2010), Financial Management: Theory Practice Thompson D.A., (2004), Sources of Business Financing, Available At: https://www.boyneclarke.com/resources/entry/sources-of-business-financing Helfert E.A., (1996), Techniques of Financial Analysis: A Practical Guide to Measuring Business Performance

CSR and Sustainable Development-Free-Samples-Myassignmenthlep.com

Questions: 1.Analyse the Concept and theories of Corporate Social Responsibility and how it relates to Ethical Business Practices. 2.Identify and Describe the principal trends driving Corporate Ethics and Sustainability. 3.Appraise CSR from the perspectives of Stakeholder Interests at a National and International Level. 4.Describe and evaluate the impact that foreign social norms and standards may have on International Business. . 5.Compare and Contrast the legal versus ethical compliance of CSR from the perspectives of various stakeholders, and the impact on the legislative framework surrounding corporate existence. 6.Critically analyse and judge the relationship between ethical branding and Corporate reputation. Answers: Introduction Corporate Social Responsibility (CSR) is a concept that is related to business management, which implores the different ways an organisation operates and says that companies should be incorporating social and environmental concerns within their operational strategies and their interactions with the stakeholders (Crane and Matten 2016). This means that organisations should not limit their functions only to managerial operations, but should also concern themselves about the planet and try to create a sustainable mode of operation so that an overall growth and prosperity can be achieved without harming someone or something in the process. 1.Corporate Social Responsibility and business ethics Business ethics are essentially moral guidelines and a conduct code for business organisations that tries to establish what is right from wrong and requires the organisations to have an operational process based on these guidelines. While most people rely on their own morality and judgmental skills when making a decision, business entities have to consider many more aspects and sides before doing so (Schlierer et al. 2015). In many cases, business owners or the Board has to take decisions that may look to be unethical and this creates a major tension of morality within themselves, for having to deviate from their own ideologies. CSR can be used both as an important component of the business strategy or as a defensive policy, with the latter being more commonly used. Business organisations have to follow a decorum or an operational process that impacts their industry reputation in a good way and ensures that the company is known for their customer interactions and services rather than simply quality of the commodities and the products that they sell. This is a major way which helps organisations to create their brand image in the industry and a loyal customer base (Carroll and Buchholtz 2014). While there are many sellers of the same product or services in the market, strong business ethics helps companies to stay ahead of the competition and ensure the customers are coming back. CSR helps to establish this very sense of ethics in the internal affairs of the organisation so that a basic morale guides the entire operations of the company. CSR also dictates that companies should be maintaining a decorum whereby a sense of ethical practices can be established in all the segments and levels of the organisation, helping it to have a business practice that is ethical in nature (Kolk 2016). In other words, CSR is the companys responsibility to make sure that their operations and other modes of functioning have positive effects on social and environmental wellbeing. In many cases, organisations may be required to go beyond the norms and guidelines that are provided by social organisations, groups or environmental protection groups. 2.Drivers of corporate ethics and sustainability Ethical grounding is often the most important driver of business operations, along with economic self-interest of the company. Ethical grounding provides for the base of the importance of sustainable development and how may that be related to the morality of the organisational processes. In recent times it has been implored that looking after the community, the social and environmental protection is a fundamental thing for organisations and it is essential for the long-term existence of a company in the industry (Capaldi et al. 2015). Across the world, many organisations put more emphasis on the social accountability aspect of running a business and rely heavily on the concepts of citizenship and moral accountability. Increasing amount of focus is being laid on project sustainability along with financial success of a company, making sure that the results that are produced have long term positive effects on the society and the environment. CSR has drastically altered the views that gu ide the business processes and the marked shift has been recorded in terms of the guiding principles (Bowie 2017). Companies should be deciding on their operations that looks at different things that go beyond the simple structure of lowest short-term cost to highest short-term gain. Corporations should take more initiatives to reduce the poverty issues, and this can only be done after poverty is recognised as a major problem in the corporate citizenship field (Schlierer et al. 2015). Poverty reduction and a commitment to protect the environment have beent he two key drivers of organisational operations in the recent years, which have made the organisations to encompass much more than simply running after profits and other traditional marketing norms. 3.CSR from the perspective of stakeholders interests Stakeholders the foundation of any organisation and often the deciding factor of how will the organisation behave in certain situations and also guide the company to prioritise the different operations. CSR is absolutely embedded into the functions and inter-relations among all the stakeholders oft eh company. As business entities are being exposed to new roles and social responsibilities, with sustainable growth and development being the key focus areas, the leadership management of the organisation is also being subjected to newer aspects of running a business (Carroll and Buchholtz 2014). The leading positions of the company is bound to come to contact, and conflict at times, with the stakeholders and CSR plays a pivotal role in this place, which was not recognised before. There are two basic models that try to instruct the organisational leaders on how should they be interacting with the diverse group of stakeholders: the inside-out-approach and a second one that asks the stakeho lders to actively participate in the operations of the organisation itself to bring out the best suited profits according to their own needs. In the era of globalisation, many organisations function in many different countries and they all have to bear in mind the different groups of stakeholders and their respective requirements, also the social and environmental responsibilities that may be facing them in different countries. In case of international stakeholders, many different platforms and entities may get involved in the operational process of the companies. The legal aspects and jurisdiction are the two most important things that need to be adhered to by the organisations when it comes to operating overseas. This means that international laws must be acknowledged and foreign functions need to be conforming to the needs of the foreign stakeholders as well. Domestic and foreign stakeholders mostly have different kinds of needs and necessities and it is the responsibility of organisations to make sure that these requirements are fulfilled. 4.Adhering to foreign social norms and standards International labour laws are of paramount importance and these must be paid close attention by the companies if they wish to operate within the legal framework of any country. The social standards of every country are also different (Lakshman et al. 2014), and organisations must understand that they have to respect and comply with this to be able to function in overseas countries. Without giving paying heed to these may result in adversities which may be difficult to entertain. Social norms and standards often are driving force of the work culture in the country where the organisation is stepping in, and if these are not given any importance, there is a fair chance that the company itself shall not be accepted by the customers of the specific countries. Conflicting ideas and cultural backgrounds must be analyzed and operations have to be changed accordingly. Same issue also lies with the environment. CSR encourages the organisations to be operating within the legal bounds and confor m to the international norms. Environmental needs and responsibilities must be met by the organisation if they wish to be a sustainable organisation which can operate in the industry in the long riun. 5.Compare and contrast the legal versus ethical compliance of CSR from the perspectives of various stakeholders It is often the case that organisations are faced with scenarios that require them to take hard decisions which are tricky in nature. In many cases, ethical and legal grounds seem to clash with each other and it may be very possible for a possible solution to be ethical but not legal or vice versa. These situations have to be handled with the utmost care and CSR can be of help to keep a perfect balance between the two. It must be kept in mind that solutions must ensure that every stakeholder who is involved in the case are benefited. Sustainable development cannot be achieved if even one of the stakeholders are found to be at a worse off condition after the decision is implemented. For example, a heavy engineering plant may be economically beneficial for the development of a community or region, but it may be harmful for the surrounding environment and the ecology. In this case, CSR can be used by the company to reach to a solution that would allow for the company to maintain a balance. CSR would enable the company to operate in an ethical manner that would not harm either the community or the environment of the region. Or in another case, where the possible outcome of a certain situation may be legal but not the desired ethical outcome. CSR helps in these regards to make sure that the solution is both legal and ethical, so that a sustainable development is achieved. 6.Ethical branding and corporate reputation In traditional norms, the brand image of the organisation is created within the industry base on their economic performances and is dictated by holistic marketing rules. However, legal and ethical aspects are missing from this framework, and hence does not make this particular profit driven model an all-encompassing one when it comes to branding of an organisation (Capaldi 2013). The organisation must be both legal and ethical, so that it looks into all aspects of the society and the environment and not merely run after profit margins and better annual reports. Conventional branding methods mostly focus more on products rather than the companies, which needs to be altered, and the ethical side of the organisations must be projected to the customers (Spence 2016). In the modern day, many customers opt for products and services of organisations which they feel runs in accordance to their own beliefs and ideologies. In a market with such customers, it is of paramount necessity for the o rganisations to successfully promote themselves to bring maximum focus upon themselves. Conclusion From the above discussion it can be concluded that CSR of an organisation is primarily driven by the interest of the stakeholders of the company and an urge to meet the ethical requirements that face every institution. CSR is a basic necessity for any company in the modern age where mere production and manufacturing are not the only responsibilities of an organisation and CSR is also one of the key drivers for sustainable growth. CSR is going to be the major driving force for organisational operations in the years to come and this is projected to only keep increasing in the future. References Bowie, N.E., 2017.Business ethics: A Kantian perspective. Cambridge University Press. Capaldi, N. ed., 2013.Encyclopedia of corporate social responsibility(Vol. 21). New York: Springer. Capaldi, N., Schmidpeter, R., Zu, L. and Fifka, M.S., 2015. Dictionary of corporate social responsibility CSR, sustainability, ethics and governance. Carroll, A. and Buchholtz, A., 2014.Business and society: Ethics, sustainability, and stakeholder management. Nelson Education. Crane, A. and Matten, D., 2016.Business ethics: Managing corporate citizenship and sustainability in the age of globalization. Oxford University Press. Kolk, A., 2016. The social responsibility of international business: From ethics and the environment to CSR and sustainable development.Journal of World Business,51(1), pp.23-34. Lakshman, C., Ramaswami, A., Alas, R., Kabongo, J.F. and Pandian, J.R., 2014. Ethics trumps culture? A cross-national study of business leader responsibility for downsizing and CSR perceptions.Journal of Business Ethics,125(1), pp.101-119. Schlierer, H.J., Hoivik, H.W., Garriga, E., Signori, S., Rossem, A., Werner, A. and Fassin, Y., 2015. CSR and Related Terms in SME OwnerManagers Mental Models in Six European Countries: National Context Matters. Spence, L.J., 2016. 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