Thursday, August 27, 2020

Cerebral Palsy Essay Conclusion Example For Students

Cerebral Palsy Essay Conclusion Cerebral Palsy (CP) is a term used to portray disarranges of development that outcome frominjury to the cerebrum. It is an issue of muscle coordination. The muscles themselves are not affected however the mind can't impart the proper signs important to train the muscles when to contract or unwind. Cerebral Palsy can be brought about by various issues happening in the pre-birth period, rashness, work and conveyance difficulty in the infant time frame because of hereditary or chromosomal variation from the norm to the cerebrum may not create in the run of the mill way.Some ecological factors, for example, drugs metabolic issues, and placental brokenness may likewise prompt CP. Beforehand it was imagined that most newborn children with cerebral paralysis had mind injury as a result of troubles during work and conveyance. Today just, a little segment of kids who are later analyzed to have Cp. had birth wounds or oxygen hardship during conveyance. There are three sorts of Cerebral Palsy. Spastic Cp. is the most widely recognized among kids. Kids with Spasticity will have tight or once in a while unbending muscles and can't move included appendages well. The lopsidedness and expanded muscle tone might be slight and may show up as awkwardness. Anyway this unevenness can likewise show up serious so the kid in incapable to move willfully with great control. Choreothetoid Cerebral Palsy is a term utilized when youngsters have unexpected automatic developments of the arm and legs. For individuals with this kind of Cp. controlling the furthest points to do exercises is amazingly troublesome. At that point there is blended Cp. in which an individual endures a blend of spacitiy and choreathetoid development. Most Children with Cerebral Palsy can be analyzed when they arrive at the age of eighteen months. Any forecasts for a newborn child under a half year are minimal better at that point surmises, and in any event, for youngsters more youthful then one it is hard to anticipate the example of inclusion. When the youngster is two years old the doctor can decide if the kid with Cp, has hemiplegia, dipelgia, or quadriplegia. It merits saying that a kid with Cerebral paralysis doesn't quit doing exercises once they have started them. Such lost aptitudes is called relapse and that is certifiably not a quality of Cp. On the off chance that relapse happens it is important to search for an alternate reason for the childs issue. All together for a youngster to have the option to walk, some significant occasions in engine control need to happen. A youngster must have the option to hold his head up before he can sit all alone, and must have the option to sit autonomously before he can stroll all alo ne. It is commonly expected that if a youngster isn't sitting up without anyone else by the age 4 or strolling by age 8, he will never be an autonomous walker. Be that as it may, a kid who begins to stroll by age 3 will surely keep on strolling when he is 13 years of age except if he has a confusion other then Cp. The primary inquiries generally posed by guardians after they are told there kid has cerebral paralysis are What will my kid resemble? what's more, Will he walk? With regards to desires and inquiries of what's on the horizon for a kid with Cerebral Palsy, it is imperative to keep up a mix of positive thinking and authenticity. Around one, half of all kids with Cp. have seizures. A seizure is an irregular message that may make somebody free control of their body. Kids may take extraordinary medicine to diminish their seizures. Around one Fourth to one, half of children with Cp. have some kind of learning issue. It might be a learning inability or it might be increasingly extreme learning issue like mental hindrance. Numerous kids with Cp. may require continuous treatment and gadgets, for example, wheelchair. By and large, 90% of kids will satisfy there 20s and past. Anyway youngsters with quadriplegia (influencing each of the 4 limits) and serious mental impediment have a lower endura nce rate. Administrations for the young youngster may incorporate proceeding with treatment, ordinary or custom curriculum, advising, specialized help, network combination openings, amusement and conceivable individual chaperons. A basic factor is by all accounts a strong family. Individuals are widely influenced by cerebral paralysis can in any case be exceptionally useful and autonomous. The HEALTH Resource Center, the clearinghouse on post-auxiliary instruction or people with CP, are taken a crack at schools and colleges. .u70c2a9c393d2e27697336f282c3089be , .u70c2a9c393d2e27697336f282c3089be .postImageUrl , .u70c2a9c393d2e27697336f282c3089be .focused content region { min-stature: 80px; position: relative; } .u70c2a9c393d2e27697336f282c3089be , .u70c2a9c393d2e27697336f282c3089be:hover , .u70c2a9c393d2e27697336f282c3089be:visited , .u70c2a9c393d2e27697336f282c3089be:active { border:0!important; } .u70c2a9c393d2e27697336f282c3089be .clearfix:after { content: ; show: table; clear: both; } .u70c2a9c393d2e27697336f282c3089be { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; mistiness: 1; progress: haziness 250ms; webkit-progress: obscurity 250ms; foundation shading: #95A5A6; } .u70c2a9c393d2e27697336f282c3089be:active , .u70c2a9c393d2e27697336f282c3089be:hover { darkness: 1; change: murkiness 250ms; webkit-change: obscurity 250ms; foundation shading: #2C3E50; } .u70c2a9c393d2e27697336f282c3089be .focused content region { width: 100%; position: relativ e; } .u70c2a9c393d2e27697336f282c3089be .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: intense; edge: 0; cushioning: 0; text-improvement: underline; } .u70c2a9c393d2e27697336f282c3089be .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u70c2a9c393d2e27697336f282c3089be .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; fringe span: 3px; box-shadow: none; text dimension: 14px; text style weight: striking; line-tallness: 26px; moz-outskirt sweep: 3px; text-adjust: focus; text-embellishment: none; text-shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: outright; right: 0; top: 0; } .u70c2a9c393d2e27697336f282c3089be:hover .ctaButton { foundation shading: #34495E!important; } .u70c2a9c393d2 e27697336f282c3089be .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u70c2a9c393d2e27697336f282c3089be-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u70c2a9c393d2e27697336f282c3089be:after { content: ; show: square; clear: both; } READ: The authorization of maryjane EssayThere are expanding number of measures that can be taken pre-birth to lessen dangers of cerebral paralysis. The best guidance is to get clinical consideration when you realize you are pregnant. Controlling diabetes sickliness, hypertension, and dietary inadequacies during pregnancy will help forestall a few cases or rashly which can decrease the opportunity of Cp. There is no remedy for Cerebral paralysis yet. Significant advances have occurred over the most recent 15 years, which have had an extraordinary effect on long haul prosperity of youngsters brought into the world with Cp. Trend setting innovation, including PCs and designing gadgets has been applied to the necessities of people with Cerebral paralysis. Mechanical advancements have been created in the regions of discourse and correspondence, self-care and adjusting living courses of action and work destinations. The future may bring applications that are considerably progressively noteworthy. Adapting to Cerebral Palsy might be troublesome. Guardians may feel frustrated, discouraged even irate from the start. A few guardians censure themselves for their childs incapacity, while a few families discover comfort in otherworldliness. Different guardians realize what they can abBibliography:

Saturday, August 22, 2020

Hemingway and Symbolism Essay -- essays papers

Hemingway and Symbolism Ernest Hemingway and Symbolism Ernest Miller Hemingway is a notable American creator who wrote in the twentieth century. He has composed a few books, for example, A Farewell to Arms, For Whom the Bell Tolls, and The Old Man and the Sea. The Sun Also Rises was done on April1, 1926 and was distributed in October of 1926. The Sun Also Rises was Hemingway's demeanor of his own life. He had changed the names of his companions and a portion of the subtleties, yet the genuine personalities of the characters were clear to anybody in Paris. The Sun Also Rises typifies the anxiety of the post-World War I age, know as the Lost Generation. This powerfully wonderful story of a gathering of American and English exiles on a stay from Paris to Pamplona speaks to an emotional advance forward for Hemingway's developing style. Including Left Bank Paris in the 1920's and severely sensible depictions of bullfighting in Spain, the story is about the colorful Lady Brett Ashley and the hapless Jake Barnes. Ernest Miller Hemingway is an American creator who has written a few books and short stories; one of his works is The Sun Also Rises. Hemingway was conceived on July 21, 1899 in Oak Park, Illinois. Hemingway was raised with the preservationist Midwestern estimations of solid religion, difficult work, physical wellness and self assurance; on the off chance that one clung to these parameters, he was educated, he would be guaranteed of achievement in whatever field he picked . As a kid, he was instructed by his dad to chase and fish. At the point when he wasn't chasing or angling his mom showed him the better purposes of music. Hemingway never had a skill for music and endured ensemble practices and cello exercises, anyway the melodic information he obtained from his mo... ...ause the infant will demolish both of their lives. Next is the character of the lady who shows complexity, and supports the characteristics of â€Å"the girl†. She is called â€Å"the woman† on the grounds that she is more established, and the peruser is to accept, more shrewd, and experienced. The â€Å"girl† discusses â€Å"having a fine time† and â€Å"trying new drinks† which shows that she is as yet youthful, carrying on with an existence of straightforwardness, encountering a ton of things, where as the lady brings these â€Å"new drinks† to the young lady. This shows the lady as develop, more established, and experienced on the grounds that she is working rather than â€Å"trying new drinks†, and â€Å"having a fine time.† She is no longer yound relaxed difficult new beverages, she is working attempting to acquire a living. She is an aberrant strong gadget of the subject in that she the contrary picture of what the young lady is. The lady further characterizes the representative characteristics of the young lady, at the end of the day.

Friday, August 21, 2020

Extremely Creative Websites BEST Designs and Layouts to LOVE!

Extremely Creative Websites BEST Designs and Layouts to LOVE! Last Updated on March 17, 2020website created using perfect typography and color schemes? Perhaps a minimalist wonder or striking imagery spring to mind?Theyre all creative web designs, in truth, but what are the principles and ideas that make them so? Is it the art? Is it the color? Is it the layouts? Its a bit of everything, and making your own creative website will require you to gather design inspiration and mix together what catches your imagination. Disclosure As an independent review site, we get compensated if you purchase through the referral links or coupon codes on this page â€" at no additional cost to you. Dismiss alert At the least, you should be able to identify what makes the good sites so good, so lets begin.Table of Contents Elements of creative websites1. Line2. Shape3. Color4. Space5. Texture6. Typography7. Harmony8. Balance Save 9. Hierarchy10. The vertical scroll11. Flat design material design12. Card layouts13. Hero images14. Dynamic storytelling15. Hamburge r menus16. JavaScript17. Carousels18. Load screensWebsite design conclusionElements of creative websitesThe most creative website designs have something in common. They base themselves on the fundamentals of good graphic design know-how. This means working with elements like:1. LineAny two connected points. Lines can divide a space or draw attention to certain elements on a page.2. ShapeA two (or three) dimensional area that segregates itself from the surrounding space. This is often done by means of a boundary, created by lines. You can also create shapes with variances in color, texture, or value.3. ColorHues, shades, tints, and the like. Color is how we see the world. Used properly, you can use it to create order or chaos. Join the FREE TrainingDo You Want To Learn How To Build 6 Figures Authority Sites?Join This Free Training To...Finally have a proven method to finding profitable nichesGet access to a foolproof keyword research methodLearn how to outsource quality contentLearn how to build white hat links to your site without headaches 4. SpaceThis is the area in which designers work. Space can be positive, meaning something is filling it, or negative, when it is blank. Knowing what parts of the layout to leave alone and which to work in is a hallmark of creative websites.5. TextureThe way something feels. In visual design, it is the way something appears to feel. Designers can create the illusion of texture with all manner of visual trickery.6. TypographyThe written words and their appearance. Different typefaces, or fonts, can evoke different feelings.Designers balance these elements with tried-and-true concepts like:7. HarmonyA sense of unity or agreement between the elements of a design.8. BalanceThe state of equalized tension. Balanced designs arent always symmetrical. They can be chaotic in a way that draws attention to one element and away from another.Flat design is the concept of stripping all visuals down to a very basic level. A flat kind of imagery that loads quickly and looks great on all devices. No textures, no shadows, nothing that will compromise the essence of a particular element.Material design is an attempt to reintegrate some of those basic print elements. You might mistake it for flat design at first glance, but its a different beast. It allows for stylistic choices beyond the threadbare essentials flat design enforces.Many creative websites make use of one of the two options. Expect to see plenty of both when perusing through the best of the best.12. Card layoutsBye-bye, tables. Move over, tiles. Card layouts have hit the scene in a big way. Taking cues from Pinterest, cards mimic the apps standout feature and add some depth. They are interactive. They support hover effects. They turn imagery into a more integral website feature than ever before.13. Hero images14. Dynamic storytellingThe work of a masterful designer. This is a tale woven with a combination of graphics and clever text. Its a feature that wo rks best in the digital sphere, as designers have come to learn.Not all supposedly creative website ideas are award winners, though. There are some trends designers dont agree work. Stuff like:15. Hamburger menusThose three lines that you intuitively know will expose a sites options. The argument has swayed from favoring these features to disparaging them. Many designers feel that the hamburger menu is cliche, and slows visitors down but they can be useful to display a list of important pages on your website.16. JavaScriptIt might add pizazz to a site, but JS in the source code also slows the site down. Many designers are shying away from JavaScript to avoid the clutter. Keeping a site clean also improves user experience and SEO, which should be a primary goal, especially for any marketing agency that is involved in creating a theme for a site that wants to make sales.17. CarouselsTheres an argument that carousels are useful. Some think it adds visual interest and keeps the site cle an. Others feel it makes a sites content hard to access. Detractors also note that Carousels drag down SEO and site performance.18. Load screensEven the most impressively executed load screens have no place on creative websites. The design should focus on making the users experience as simple as possible. Confusing them with a tedious load screen runs counter to this goal.Example of the best creative website designsWhich sites pull it off the best? We mentioned several already, but theres room for one more SOTD (Site of the day):navigation is a cinch. Kudos, it makes him look good outside of the studio too! The designer deserves an award: visit website.Website design conclusionThere are plenty of great websites on the net to inspire you. When creating yours, make sure to respect the rules that have guided designers for years. Make your site clean, make navigation enjoyable for users, and make sure it draws in your visitors! And if you really want to stay current on web design, consi der a visit to the Awwwards:

Monday, May 25, 2020

Solute Definition and Examples in Chemistry

A solute is defined as the substance that is dissolved in a solution. For solutions of fluids, the solvent is present in greater amount than the solute. Concentration is a measurement of the amount of solute present in a chemical solution, with respect to the amount of solvent. Examples of Solutes Usually, a solute is a solid that is dissolved into a liquid. An everyday example of a solute is  salt in water. Salt is the solute that dissolves in water, the solvent, to form a saline solution. On the other hand, water vapor is considered a solute in air because nitrogen and oxygen are present in much larger concentration levels in the gas. Different Types of Solutes When two liquids are mixed to form a solution, the solute is the species present in the smaller ratio. For example, in a 1 M sulfuric acid solution, sulfuric acid is the solute while water is the solvent. The terms solute and solvent can also be applied to alloys and solid solutions. Carbon may be considered a solute in steel, for example.

Thursday, May 14, 2020

The Setting for Williams A Streetcar Named Desire

The setting for A Streetcar Named Desire is a modest, two-room flat in New Orleans. This simple set is viewed by the various characters in sharply contrasting ways—ways that directly reflect the dynamics of the characters. This clash of views speaks to the heart of the plot of this popular play. An Overview of the Setting A Streetcar Named Desire, written by Tennessee Williams is set in the French Quarter of New Orleans. The year is 1947—the same year in which the play was written. All of the action of A Streetcar Named Desire takes place on the first floor of a two-bedroom apartment.The set is designed so that the audience can also see outside and observe characters on the street. Blanches View of New Orleans Theres a classic episode of The Simpsons in which Marge Simpson lands the role of Blanche DuBois in a musical version of A Streetcar Named Desire. During the opening number, the Springfield cast sings: New Orleans!Stinking, rotten, vomiting, vile!New Orleans!Putrid, brackish, maggoty, foul!New Orleans!Crummy, lousy, rancid, and rank! After the show aired, the Simpsons producers received a lot of complaints from Louisiana citizens. They were highly offended by the disparaging lyrics. Of course, the character of Blanche DuBois, the faded Southern belle without a dime, would completely agree with the cruel, satirical lyrics. To her, New Orleans, the setting of A Streetcar Named Desire,  represents the ugliness of reality. To Blanche, the crude people that live on the street called Elysian Fields represent the decline of civilized culture. Blanche, the tragic protagonist of Tennessee Williams play, grew up on a plantation called Belle Reve (a French phrase meaning beautiful dream). Throughout her childhood, Blanche was accustomed to gentility and wealth. As the estates wealth evaporated and her loved ones died off, Blanche held on to fantasies and delusions. Fantasies and delusions, however, are very difficult to cling to in the basic two-room apartment of her sister Stella, and specifically in the company of Stellas domineering and brutal husband, Stanley Kowalski. The Two-Room Flat A Streetcar Named Desire takes place two years after the end of World War II. The entire play is staged in the cramped flat in a particularly low-income area of the French Quarter. Stella, Blanches sister, has left her life at Belle Reve in exchange for the exciting, passionate (and sometimes violent) world that her husband Stanley has to offer. Stanley Kowalski thinks of his small apartment as his kingdom. During the day, he works in a factory. At night he enjoys bowling, playing poker with his buddies, or making love to Stella. He sees Blanche as an intruder to his environment. Blanche occupies the room adjacent to theirs—so close that it impinges on their privacy. Her garments are strewn about the furniture. She adorns lights with paper lanterns to soften their glare. She hopes to soften the light in order to look younger; she also hopes to create a sense of magic and charm within the apartment. However, Stanley does not want her fantasy world to encroach upon his domain. In the play, the tightly-squeezed setting is a key factor in the drama: It provides instant conflict. Art and Cultural Diversity in the French Quarter Williams offers multiple perspectives on the plays setting. In the plays beginning, two minor female characters are chatting. One woman is black, the other white. The ease with which they communicate demonstrates the casual acceptance of diversity in the French Quarter. Williams is presenting here a view of the neighborhood as having a thriving, exuberant atmosphere, one that nurtures an open-minded sense of community. In the low-income world of Stella and Stanley Kowalski, racial segregation appears to be nonexistent, a sharp contrast to the elitist realms of the old South (and Blanche Dubois childhood). As sympathetic, or pathetic, as Blanche may appear throughout the play, she often says intolerant remarks about class, sexuality (in the case of her homosexual husband who was devastated by her negative comments), and ethnicity. In fact, in an ironic moment of dignity (given his brutality in other contexts), Stanley insists that Blanche refer to him as an American (or at least Polish-American) rather than use the derogatory term: Polack. Blanches refined and disappeared world was one of brutal racism and denigration. The beautiful, refined world she longs for never existed. In the present as well, Blanche maintains this blindness. For all of Blanches preaching about poetry and art, she cannot see the beauty of the jazz and blues which permeate her present setting. She is trapped in a so-called refined, yet racist past and Williams, highlighting the contrast to that past, celebrates the uniquely American art form, the music of the blues. He uses it to provide transitions for many of the plays scenes. This music can be seen to represent the change and hope in the new world, but it goes unnoticed to Blanches ears. Belle Reves style of aristocracy has died away and its art and genteel customs are no longer relevant to Kowalskis post-war America. Gender Roles After World War II The war brought innumerable changes to American society. Millions of men traveled overseas to face the Axis powers, while millions of women joined the workforce and the war effort at home. Many women discovered for the first time their independence and tenacity. After the war, most of the men returned to their jobs. Most of the women, often reluctantly, returned to the roles as homemakers. The home itself became the site of a new clash. This post-war tension between the roles of the sexes is another, very subtle thread in the conflict in the play. Stanley wants to dominate his home in the same way males had dominated American society before the war. While the main female characters in Streetcar, Blanche and Stella, are not women who are seeking the socio-economic independence of the workplace, they are women who had money in their youth and, to that degree, were not subservient. This theme is most evident in Stanleys well-known quote from Scene 8: What do you think you are? A pair of queens? Now just remember what Huey Long said—that every mans a king—and Im the King around here, and dont you forget it. Contemporary audiences of Streetcar would have recognized, in Stanley, the male side of what was a new society-wide tension. The modest two-room flat that Blanche disdains is this working mans kingdom and he will rule. Stanleys exaggerated drive for domination indeed extends, at the end of the play, to the most extreme form of domination, rape.

Wednesday, May 6, 2020

To Encourage Healthy Eating, Higher Taxes Should Be...

To encourage healthy eating, higher taxes should be imposed on soft drinks and junk food. Do you agree or disagree. Nowadays is getting more and more important to stay fit and healthy. There are a lot of negotiations about how to prevent junk food market. One of many possible solutions could be to impose higher taxes on soft drinks and junk food, what could encourage healthy eating. Although, from first sight, it can look like a good solution, but in this essay I am going to prove, that high taxes is not the best way, event, in my opinion, junk food must be replaced by healthy and home-made food. Firs of all, in many countries the high cost of eating healthy food is often just an excuse for being overweight, especially by†¦show more content†¦Several research studies have found that junk food can affect the brain almost the same way as nicotine or heroin. People get addicted to eating out, but they do not have to eat out because it is cheaper. That is why, in my opinion, imposing higher taxes on junk food would not prevent consumption of fast food and, even more, encourage healthy eating. People should, firstly, began to look after themselves, for example, eat a wide variety of nutrient-rich foods, do not starve themselves, maintain a healthy body weight, learn how to cook healthily, when dining out avoid fast food restaurants, eat regular meals, eat enough calories, but do not over eat, drink more water and, I think, the most important thing is to start moving. As it was said â€Å"eat to live, do not live to eat† and use the money you have left over to enjoy your life away from the table. To sum up, it is obvious, that no matter what a person tries to do, there is no way to prevent a consumption of soft drinks and junk food. Fast food impacts people brain and get them addicted to it and imposing higher taxes is not a solution. In my opinion, only by observing a diet free from unhealthy food, sugars, junk food, a person can experience many benefits such as good health, more energy and vitality and an overall better quality ofShow MoreRelatedFor Against by L.G. Alexander31987 Words   |  128 Pagesregard women as second-class citizens smoking 6 2 World governments should conduct serious campaigns against 8 10 12 14 16 18 20 22 24 26 28 30 32 34 36 38 40 3 Television is doing irreparable harm 4 Any form of education other than co-education is simply unthinkable 5 Camping is the ideal way of spending a holiday 6 New fashions in clothing are created solely for the commercial exploitation of women 7 We should all grow fat and be happy 8 The younger generation knows best 9 OnlyRead MoreDeveloping Management Skills404131 Words   |  1617 Pages mymanagementlab is an online assessment and preparation solution for courses in Principles of Management, Human Resources, Strategy, and Organizational Behavior that helps you actively study and prepare material for class. Chapter-by-chapter activities, including built-in pretests and posttests, focus on what you need to learn and to review in order to succeed. Visit www.mymanagementlab.com to learn more. DEVELOPING MANAGEMENT SKILLS EIGHTH EDITION David A. Whetten BRIGHAM YOUNG UNIVERSITY Read MoreFundamentals of Hrm263904 Words   |  1056 Pagesmultiple study paths, to self-assessment, to a wealth of interactive visual and audio resources, WileyPLUS gives you everything you need to personalize the teaching and learning experience.  » F i n d o u t h ow t o M A K E I T YO U R S  » www.wileyplus.com ALL THE HELP, RESOURCES, AND PERSONAL SUPPORT YOU AND YOUR STUDENTS NEED! 2-Minute Tutorials and all of the resources you your students need to get started www.wileyplus.com/firstday Student support from an experienced student userRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesis protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. ManyRead MoreManagement Course: Mba−10 General Management215330 Words   |  862 Pageslongterm continuation of profitable earnings? As we continue to experience the twenty-first century’s economic, social, and political churning, how will these driving factors be influenced by the brutally c ompetitive global economy in which organizations do not have any particular geographic identity or travel under any particular national passport? What will be the effect of the rapid gyrations in markets that emphasize the difficulties that accounting practices face in determining true performance costsRead More_x000C_Introduction to Statistics and Data Analysis355457 Words   |  1422 Pagesany form or by any means—graphic, electronic, or mechanical, including photocopying, recording, taping, Web distribution, information storage and retrieval systems, or in any other manner—without the written permission of the publisher. Thomson Higher Education 10 Davis Drive Belmont, CA 94002-3098 USA For more information about our products, contact us at: Thomson Learning Academic Resource Center 1-800-423-0563 For permission to use material from this text or product, submit a request online

Tuesday, May 5, 2020

Climate Change and Food

Question: Discuss about theClimate Change and Food. Answer: Key Principles about Public Health, Climate Change and Food Quality and Security of Food and Climate Change Climate change will influence the quality of food existing for use by individuals.Transformed environment for food manufacture may end in rising pathogens, fresh harvest and cattle species, and changed use of insecticides and veterinary medications, and influence the chief transmit systems via which contaminants travel from the atmosphere into foodstuff. Climate change lessening may amplify expenditure of foods whose manufacture lessens greenhouse gas emanations. Framework Figure 1. The planning cycle The steps in short are: recognize the determinants of the fitness crisis, their operational conditions and the populace groups affected measure the hazards and profit to recognize what must be tackled spot intercession options and evaluate them choose the portfolio of intercession that can tackle the crisis employ the portfolio assess the portfolio (2) Security of Food There are three key mechanism of food safety: Food access: the capacity to obtain and eat healthy food Food availability: delivery of foodstuff inside a neighbourhood upsetting food security of persons, families or a complete populace Food use: the correct utilization of food depending on awareness of fundamental nutrition and care Key Principles about Public Hhealth, Climate Change and Water Quality and Security of Water Key Issues Figure 2 The quality and security of water is threatened by The risk of contamination from microbial pathogens and chemicals Depletion in supply Waterborne diseases Privatization Oceanic stress Quality and Security of Water, Specific to Climate Change Climate changehas numerous consequences on water on a large scale. Thawing of glacial ice into the sea Increase in atmospheric water, resulting inmore, heavy rainfall Warm air swaps snow with precipitation and evaporation rates swell. Thawing of inland glaciers In sub-tropics, there happens reduction in precipitation in already arid regions. Further severe floods and famine worldwide Shifting weather and rising temperatures ensuing increased waterborne disease spreading Difference The two approaches illustrate the blow to public health by the risks of decreased water quality and security. However, the second one stresses that weather change is a chief supplier to this risk. It might alter the locus of the mitigation policies that are created and applied in reducing climate change. Climate Change Public Health and Public Health Climate change, jointly with other natural and man-made health issues, manipulate public health and ailments in several ways. Some active health risks will strengthen and newer ones will materialize. Not everybody is uniformly in danger. Important factors comprise age, economic assets, and geography. Public health is normally influenced by disorders of physical, organic, and environmental system, counting disorder beginning here and elsewhere. The health outcomes of these disorders contain amplified respiratory and cardiac ailment, injuries and sudden deaths associated to severe weather situations, alterations in the occurrence and geographical allocation of food- plus water-borne diseases and other communicable diseases, and risks to psychological health (1). References CDC - Climate Change and Public Health - Climate Effects on Health [Internet]. Cdc.gov. 2016. Available from: https://www.cdc.gov/climateandhealth/effects/ www.health.nsw.gov.au [Internet]. www.health.nsw.gov.au. 2016 Available from: https://www.health.nsw.gov.au/research/Documents/planning-framework.pdf

Saturday, April 11, 2020

The scarlet ibis free essay sample

In the short story, â€Å"The Scarlet Ibis†, James Hurst uses nature imagery to symbolize the narrator’s mixed emotions, supporting the theme that selfish pride generally causes more harm than good. In the story the narrator doesn’t know whether to care or be proud of his brother, or to be ashamed and careless. He has befuddled emotions towards his brother and he just wants him to be normal. In the story, the narrator teaches Doodle how to walk. Not because he cares about Doodle, but because he is embarrassed of him. â€Å"They did not know that I did it for myself†, (pg434, L181-L184). He only helped Doodle for his own selfish reasons. The narrator didn’t want to be seen with a handicap brother, so he encouraged or forced Doodle to walk and act like a regular kid. So he didn’t help Doodle out of brotherly love but out of being egoistic and caring what people thought of him and his family. We will write a custom essay sample on The scarlet ibis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page James Hurst use of the Scarlet Ibis is a representation or symbol of Doodle. Both are fragile and rare, but special and exotic as well. â€Å"Even death did not mar its grace, for it lay on the earth like a broken vase of flowers, and we stood around it, awed by its exotic beauty†,(pg439, L304-L306). The scarlet ibis just died right in front of the family after traveling so many miles from home. The scarlet ibis is similar to Doodle, they both were in a place that was not suitable for them, and both were pushed to their limit. The scarlet ibis foreshadows Doodle’s death in the story. Towards the end of the story, the narrator is disappointed in Doodle because they didn’t finish their intentions for the summer. . The narrator pushes Doodle to his limit, to his full extent, to make sure he becomes like the â€Å"regular kids†. He was so angry with Doodle that words couldn’t express his feelings; he was probably thinking about how people would think about him and his crippled brother. â€Å"The rain was coming , roaring through the pines, and the, like a bursting candle, a gum tree ahead of us shattered†¦Ã¢â‚¬ ¦ and in the moment before the rain arrived, I heard†¦Ã¢â‚¬ ¦.. ‘Don’t leave me’†, (pg. 441, (L366-L370). This storm represents the narrator’s mixed emotions toward his brother. He was so angry, and upset with Doodle, that it forces him to leave him behind. The narrator was so vexed with Doodle that he left him back at Old Woman Swamp in the storm. Just because their plans were not complete, that does not leave him any reason to leave Doodle, his brother, who has the same flesh and blood as him. â€Å"The knowledge that Doodle’s and my plans had come to naught†¦Ã¢â‚¬ ¦..that streak of cruelty within me awakened†¦Ã¢â‚¬ ¦soon I could hear his voice no more†, (pg. 441, L371-L375). Because he was so angry, he left running away, leaving him behind, where death rested upon Doodle. If he didn’t have such an intense cruelty in him, he would’ve gone back and helped Doodle. The narrator didn’t know what to do he was so confused, sometimes he felt hatred towards Doodle and sometimes he didn’t, he had unbalanced emotions. He cared about what people thought of him, that what caused him to pressure Doodle to do things and push him to his limit. The narrator was so inconsiderate which supports the theme that selfish pride generally causes more harm than good.

Tuesday, March 10, 2020

Childrens ESL Lesson Old MacDonald Had a Farm

Children's ESL Lesson Old MacDonald Had a Farm Level: Beginner (children)Focus: Vocabulary Note: This work was prepared to take advantage of all the potential of a song like â€Å"Old MacDonald Had a Farm† may offer to work with different kind of animals. The methodology used permits any teacher to adapt the matter according to their necessities. Grade Level: Young ChildrenSong: â€Å"Old Mac Donald Had a Farm†Lyric: Old MacDonald Had a Farm Traditional Old MacDonald had a farmEe-yi-ee-i-ohAnd on this farm there was a dogEe-yi-ee-i-ohWith a woof woof hereAnd a woof woof thereHere a woofThere a woofEverywhere a woof woofOld MacDonald had a farmEe-yi-ee-i-oh†¦. 2nd verse: cat/meow Optional from 3 to 6: 3rd verse: horse/neigh4th verse: duck/quack5th verse: cow /moo6th verse: pig/oink Objectives Make the students have fun making sounds.Children should have an active part in singing, making his or her animal sounds.The children will also learn to work with each other by presenting their piece in the song. Materials Needed to Teach the Lesson The songbook and tape of â€Å"Old Mac Donald Had a Farm.†The pictures of the animals of the song that contain the sound that each animal reproduces.Sheets of paper that children will use to match animals and the sound they make. They must have some pictures.Sheets of paper that contain the lyrics of â€Å"Old MacDonald Had A Farm† but the lyrics should have some blanks to be completed by each child. They should include some pictures. Teaching Procedure I. Preparing the Class: Choose animals the children know or pre-teach the animals for the song – ducks, pigs, horses, sheep etc.Make pictures of each animal for all children in the class. These pictures should have written the sound that the animals produce.Prepare sheets of paper to match animals and their sounds II. Introduction to the Lesson: Create a classroom mural titled What We Know About Farms.†Set up a farm display area to generate interest in the new classroom theme (might include straw hats, overalls, farm toys and of course animals).Hand out the pictures of each animal to all children in the class. Check that they know the English word for their animals.Make the children think about their favorite animal that lives on a farm.Make the student listen to the recording of â€Å"Old MacDonald Had A Farm†, and think about what animal from the song they want to be. (Then, they will be asked to participate according to the choice they made). III. Step by step Procedures for Teaching the Focus Concepts: Listen to the recording of the song line by line; Old MacDonald Had a Farm and ask children to join you according to the animal they have selected. If it is necessary, stop the song line by line until they get the idea.Sing the song together with the accompaniment provided on tape. Remember children may learn very easily by using echoic memory.Promote mimics, gestures, etc. associated with  the meaning to make children play a participative role freely. Remember children have energy and want to make noise. Songs will channel these natural inclinations positively. IV. Closure and Review of the Lesson: Divide up the children into their animal groups to sing Old MacDonald Had A Farm song without the accompaniment of the tape. Assessing Understanding of the Concept Taught Make the children sing in a cappella with their farm animal group. In this way, you will listen more closely to discover if the children are pronouncing correctly the most important words of the song such as the name of the animals and the sounds they produce.Hand out the sheets of paper that have the lyrics with some blanks.Finally, as an option, children may use a paper to match animal sounds to the correct farm animals at class or home. This lesson has kindly been provided by Ronald Osorio.

Saturday, February 22, 2020

Financial resources and decisions management Essay

Financial resources and decisions management - Essay Example equity and debt, comes with their advantages and disadvantages. Several factors, such as statutory rules and requirements, terms and conditions imposed by the counter party and general economic conditions are analyzed before selecting one of the options. The downside of acquiring financing through issuance of equity is that the procedure is quite complicated as compared to acquiring funds by approaching any bank. In most cases, a loan is acquired from any bank or financial institution by filing an application for the sanctioning of the loan. The bank or any other financial institution, after evaluating the necessary details such as credit history, financial outlook for assessing the ability of the entity to repay the loans in future, and the purpose of the project for which the loan application was filed, sanctions the loan. Whereas in the case of raising finances through issuance of equity shares, the company has to fulfill several requirements such as issuing a predefined number of shares, issuing shares to the existing shareholder in proportion to their existing shares and appointing a financial advisor for conducting a due diligence of the entity’s operations. ... In contrast, in equity financing, the company has to wait for a considerable longer period of time for the funds to become available for their utilization. 1.2 The two modes of finance available to the company would be raising funds through issuance of equity or acquiring loan in the form of a mixture of a long term and short term debt. Let us assume that the total requirement of funding for Quality windows Ltd is for ? 100,000. As provided in the scenario, 40% of the funding requirement can be met through internally generated funds, whereas for the remaining 60% the company has to decide about the mode of funding. Thus the amount of fund required to issue is ? 60,000. Option 1: Raising the fund through the issuance of shares The company decides to issue 6,000 shares at ? 12 (par value is ? 10 and premium is ? 2). As per the current market knowledge, the issuance cost per share is ? 1. Other administrative cost pertaining to the issuance of share is ? 5,000 in total which relates to publishing prospectus and appointing an under-writing agent. Thus the total cash inflows to the company for the first financial year would be as under: Particulars Amount in ? Shares issued 72,000 Issuance cost (6,000) Other costs (5,000) Total inflow 61,000 Option 1: Acquiring loan from a financial institution The company decides to acquire loan from a financial institution amounting to ? 70,000. The principal repayment will start two years from the end of the current financial year. In return, the financial institution will charge interest rate at the rate of 12%. Thus, following is the net cash inflow at the end of the financial year: Particulars Amount in ? Loan acquired 70,000 Interest cost (8,400) Total inflow 61,600 Thus it is apparent from the above analysis, that acquiring

Thursday, February 6, 2020

Kodak and fujifilm Research Paper Example | Topics and Well Written Essays - 1500 words

Kodak and fujifilm - Research Paper Example The executives at Kodak did not want to abandon the traditional film. They did not realize how digital cameras would become common within a short time. Since there was a slow transition of traditional to digital technology and competition from other companies, Kodak lost a considerable market share globally. By early 2012, Kodak filed for Chapter 11 bankruptcy protection which was approved by the court for financing. Kodak was able to sell its patents to various companies like Google, Apple and Microsoft among others (Stuart, 2005). Fujifilm was started in 1934 and like Kodak, focused on imaging and photography. The company was at the top of the Japanese market and ranked the second best in film usage after the United States (Nakamura, 2000). Fujifilm entered the global market and made use of aggressive marketing with low prices. The company’s breakthrough was in 1984 when it chosen to be the official film of the Los Angeles Olympics. Fujifilm took its place in the global market permanently. This made it overtake Kodak’s market share since they offered similar products at a cheaper price. Fujifilm was fast to widen its business scope to printers, digital cameras, optical devices and photocopier. In addition, Fujifilm engaged its services into the health sector by producing medical equipments and machines such as x-ray imaging and chemicals (Nakamura, 2000). Kodak company failure to acknowledge innovation in the late 1970s could be blamed on the management’s approach (Haig, 2011). The management seemed to control from behind the desk right from the headquarters at Rochester. This made them become ignorant about the new inventions in technology and the increasing customer needs. They were advised to embrace the digital technology that they had created in 1975, but the management was reluctant. The main reason why Kodak remained behind was avoiding revolutionizing technology that led to the loss of market shares. This

Tuesday, January 28, 2020

Albert Camus the Plague Essay Example for Free

Albert Camus the Plague Essay Can God possibly exist in a world full of madness and injustice? Albert Camus and Samuel Beckett address these questions in The Plague and Waiting for Godot. Though their thinking follows the ideals of existentialism, their conclusions are different. Camus did not believe in God, nor did he agree with the vast majority of the historical beliefs of the Christian religion. His stance on Christianity is summed up most simply by his remark that in its essence, Christianity (and this is its paradoxical greatness) is a doctrine of injustice. It is founded on the sacrifice of the innocent and the acceptance of this sacrifice (Bree 49). Camus felt that Jesus Christ was an innocent man who was unjustly killed. This does conflicts with all of Camus values. However, Camus did not believe that Jesus was the son of God. Camus inability to accept Christian theology is voiced in The Plague by Riex and juxtaposed against the beliefs preached by Father Paneloux (Rhein 42). Panelouxs attitude toward the plague contrasts sharply with Rieuxs. In his first sermon, he preaches that the plague is divine in origin and punitive in its purpose. He attempts to put aside his desires for a rational explanation and simply accepts Gods will. In this way he is not revolting and therefore falls victim to the plague. Father Panelouxs belief that there are no innocent victims is shaken as he watches a young boy die of the plague. Camus purposefully describes a long, painful death to achieve the greatest effect on Paneloux: When the spasms had passed, utterly exhausted, tensing his thin legs and arms, on which, within forty-eight hours, the flesh had wasted to the bone, the child lay flat, in a grotesque parody of crucifixion (215). Paneloux cannot deny that the child was an innocent victim and is forced to rethink his ideas. During his second sermon, a change is seen in Father Paneloux. He now uses the pronoun we instead of you, and he has adopted a new policy in which he tells people to believe all or nothing (224). Father Paneloux, as a Christian, is faced with a decision: either he accepts that God is the ultimate ruler and brings goodness out of the evil that afflicts men, or he sides with Rieux and denies God. The conclusion formed by Camus is that because this is a world in which innocent people are tortured, there is no God. Samuel Beckett does not necessarily deny the existence of God in Waiting for Godot. If God does exist, then He contributes to the chaos by remaining silent. The French philosopher Blaise Pascal noted the arbitrariness of life and that the universe works based on percentages. He advocated using such arbitrariness to ones advantage, including believing in God. If He does not exist, nobody would care in the end, but if He does, a believer is on the safe side all along, so one cannot lose. In this play, either God does not exist, or He does not care. Whichever is the case, chance and arbitrariness determine human life in the absence of a divine power. This ties in with the two tramps chances for salvation. As one critic observes, For just as man cannot live by bread alone, he now realizes that he cannot live by mere thinking or hanging on in vain to a thread of salvation which does not seem to exist (Lumley 203). This explains Vladimir and Estragons contemplation of suicide after Godot remains absent for yet another day. One could also argue, in the absurd sense, that each man has a fifty-fifty chance of salvation. One of the two prisoners who were crucified with Jesus was given salvation. This element of chance for salvation can also be extended to Pozzo and Lucky in Waiting for Godot. When they come across the two tramps, Pozzo is on his way to sell Lucky because he claims that Lucky has grown old and only hinders him. In this way Pozzo is trying to draw that fifty-fifty chance of salvation for himself. One of the ways in which Lucky hinders him is that Lucky could be the one to be redeemed, leaving Pozzo to be damned. Even Luckys speech is concerned with salvation: Given the existence of a personal God outside time without who from the heights of divine apathia divide athambia divide apaia loves us dearly with some exceptions for reasons unknown and suffers with those who for reasons unknown are plunged in torment. (28) After removing all of Luckys nonsensical meanderings, the gist of his speech is that God does not communicate with humans and condemns them for unknown reasons. His silence causes the real hopelessness, and this is what makes Waiting for Godot a tragedy

Monday, January 20, 2020

Pedagogical Grammar Essay -- Education, Language Instructors

Introduction Pedagogical grammar is a rather new concept that has been applied by a number of language instructors to impart new language knowledge to students (Nordquist 2011, p. 1). The teaching methodology has its own structures in the sense that it is divided into two aspects: the first talks about the grammatical composition of language while the second talks about the articulation of language rules (of the new language). In comprehensively analyzing how the teaching methodology works, it is important to understand that when grammatical arrangement of words is to be done, the most appropriate arrangement of the words should be considered before the exercise. This approach is observed in the above sequence because pedagogical grammar has a definite, coherent and heuristic set of rules (Chalker 1994). These features should enable students to easily learn the second language through the development of an axiomatic system between L1 and L2 languages (Allwright 2009). Pedagogical grammar is however very unique in its purposes (especially regarding grammatical composition) because f...

Sunday, January 12, 2020

Week 3 Homework Assignment

Week 3 Assignments Chapter 7 7. Differentiate between the following: active income, passive income, and portfolio income. 13. Briefly, what is â€Å"material participation†? Why is the determination of whether a taxpayer materially participates important? 46. Mary Beth is a CPA, devoting 3,000 hours per year to her practice. She also owns an office building in which she rents out space to tenants. She devotes none of her time to the management of the office building. She has a property management firm make all management decisions for her.During 2012, she incurred a loss, for tax purposes, of $30,000 on the office building. How must Mary Beth treat this loss on her 2012 tax return? 34. Mike and Sally Card file a joint return for the 2012 tax year. Their adjusted gross income is $65,000 and they incur the following interest expenses: Investment income and related expenses amount to $7,000 and $500, respectively. What is Mike and Sally's interest deduction for the 2012 tax year? 40. In each of the following independent cases determine the amount of charitable contributions allowed the individual before consideration of any percentage limitations. a.Charlie Chubbs contributed an item of inventory from his sole proprietorship to a public charity for its use. The fair market value of the asset was $800 and his basis was $600. b. Durwood Dodson contributed some shares of common stock that he had held long-term to a private charity. The basis of the stock was $8,000 and it had a fair market value of $7,000. c. Esther Ensign contributed tangible personal property that she had held long-term to a public charity. The asset had a fair market value of $10,000 and a basis of $6,000. The charity intended to sell the asset and use the proceeds for charitable purposes.

Saturday, January 4, 2020

Usefulness Of Financial Information Towards Using Financial Statements Finance Essay - Free Essay Example

Sample details Pages: 9 Words: 2562 Downloads: 9 Date added: 2017/06/26 Category Finance Essay Type Research paper Did you like this example? Financial statements are the statements that show the performance of an individuals, a business or an organizations financial position or status. Basically there are four types of financial statements that include Balance Sheet, Income Statement, Cash Flow Statement and Statement of Retained Profits or Earnings. Users of financial statements can be divided into two following categories Internal Users External Users Internal Users Internal users are the users related with the management of concern for which information is required to be collected or surveyed. They are Managers, Employees, Directors and Partners of the business. Don’t waste time! Our writers will create an original "Usefulness Of Financial Information Towards Using Financial Statements Finance Essay" essay for you Create order Managers and Owners Managers, directors and owners needed the financial statements to make business decisions. They are considered essential for the smooth flow of business operations. They set outs the current and actual financial position of the business and the future of the business can be sought on basis of past financial statements. Sometimes it becomes very difficult to choose or decide the right path for the business in which financial resources may be channelized. In such case financial statements financial statements of competitors or other companies provide suitable guideline. Employees The immense usage of the financial statements is to the employees of the business to collective bargain agreements. These statements are used to discuss matters of promotion, salary or rankings alike. External Users External users of financial statements are as follows Investors Investors Suppliers Customers Competitors Government agencies Public Investors Investors use financial statements to make decisions to invest into a business. Investors are always keen to make their investment safe and secure. Investors always needed to know that how their investment i.e. money being spent by the managers. Lenders Lenders supply or provide finance to the business on agreed rate of interest for shorter or longer period of time. Suppliers In a business commodities are sold and purchase on credit basis. Suppliers provide goods and services to business on credit basis. The suppliers always use financial statement to assure by analyzing financial statements that the business to whom they ate supplying goods and services on credit have the ability to repay the price of goods and services provided. Customer Customers are also user of financial statements of a business. Here question arises Why do customer need financial statements of a business? The answer is customers want to know that either the business whose goods and services they are going to use or utilize have enough resources to lend them. Competitors Competitors are also users of financial statements of the business to know the financial situation of the business to make decisions and strategies to conquer the market. New entrants needed likelihood to get into the market. Government Agencies Government agencies and legislation authorities also interested into the financial statements of the business for the purpose of legislation, taxation, regulation of labor and permission of license etc. General Public For members of the public the financial statement of the business is of the nature of a health examination report. It tells the public about employment opportunities and general growth of an individual concern and an economy as a whole. Evaluate the performance of a company of your choice with an organisation trading within the same industry. (Use appropriate ratios. Attach the copy of the financial statements of both companies Accounting Ratios for Nokia Corporation Ltd For the year 2008 Liquidity Ratios: Current Ratio: Current Assets / Current Liabilities X 100 24470 / 20355 X 100 120% Absolute Liquid Ratio: Cash + cash Equivalents / Current Liabilities X 100 6820 / 20355 X 100 33.5% Quick (Acid Test) Ratio: Current Assets inventories / Current Liabilities X 100 21937 / 20335 X 100 107.8% Profitability Ratios: GP Margin Ratio: Sales CGS / Sales X 100 17373 / 50710 X 100 34.26% Net Profit to Net Sales Ratio: Net Profit / Net Sales X 100 4970 / 50710 X100 9.8% Earnings Per Share Ratio: Net Profit Payable / Number of shares 3988 / 1000 3.988 Per share Solvency (Coverage) Ratios: Debt to Total Asset Ratio: Total Debts / Total Assets X 100 20355 / 39582 X 100 51.42% Activity Ratios: Primary Activity Ratios: Debtor Turnover Ratio: Net credit sales / Avg. Debtors 50710 / 10322 4.91 Note: All the sales are assumed as credit sales Inventory Turnover Ratio: CGS / Avg. Inventory 33337 / 2704.5 12.32 Asset turnover Ratio: Sales / avg. total assets 50710 / 241670.5 0.21 Supplementary Activity Ratios: Avg. Collection Period: 365 / Debtors turnover ratio 365 / 4.91 74.33 days Inventory Conversion Period: 365 / Inventory turnover ratio 365 / 12.32 29.62 ~ 30 days Accounting Ratios for Nokia Corporation Ltd For the year 2007 Liquidity Ratios: Current Ratio: Current Assets / Current Liabilities X 100 29294 / 18976 X 100 154.37% Absolute Liquid Ratio: Cash + Cash Equivalents / Current Liabilities X 100 6850 / 18976 X 100 36.1% Quick (Acid Test) Ratio: Current Assets inventories / Current Liabilities X 100 26418 / 18976 X 100 139.23% Profitability Ratios: GP Margin Ratio: Sales CGS / Sales X 100 17304 / 51058 X 100 33.9% Net Profit to Net Sales Ratio: Net Profit / Net Sales X 100 8268 / 51058 X100 16.2% Earnings Per Share Ratio: Net Profit Payable / Number of shares 8268 / 1000 8.268 Per share Solvency (Coverage) Ratios: Debt to Total Asset Ratio: Total Debts / Total Assets X 100 18976 / 37599 X 100 50.47% Activity Ratios: Primary Activity Ratios: Debtor Turnover Ratio: Net credit sales / Avg. Debtors 51058 / 8544 5.97 Note: All the sales are assumed as credit sales Inventory Turnover Ratio: CGS / Avg. Inventory 33754 / 2210 15.27 Asset turnover Ratio: Sales / avg. total assets 51058 / 30108 1.7 Supplementary Activity Ratios: Avg. Collection Period: 365 / Debtors turnover ratio 365 / 5.97 61.13 days Inventory Conversion Period: 365 / Inventory turnover ratio 365 / 15.27 23.9 ~ 24 days Accounting Ratios for Nokia Corporation Ltd For the year 2006 Liquidity Ratios: Current Ratio: Current Assets / Current Liabilities X 100 18586 / 10161 X 100 182.9% Absolute Liquid Ratio: Cash + Cash Equivalents / Current Liabilities X 100 8537 / 10161 X 100 84.02% Quick (Acid Test) Ratio: Current Assets inventories / Current Liabilities X 100 17029 / 10161 X 100 167.62% Profitability Ratios: GP Margin Ratio: Sales CGS / Sales X 100 13379 / 41121 X 100 32.54% Net Profit to Net Sales Ratio: Net Profit / Net Sales X 100 5723 / 41121 X100 13.92% Earnings Per Share Ratio: Net Profit Payable / Number of shares 4366 / 1000 4.366 Per share Solvency (Coverage) Ratios: Debt to Total Asset Ratio: Total Debts / Total Assets X 100 10161 / 22617 X 100 44.93% Activity Ratios: Primary Activity Ratios: Debtor Turnover Ratio: Net credit sales / Avg. Debtors 41121 / 5617 7.32 Note: All the sales are assumed as credit sales Inventory Turnover Ratio: CGS / Avg. Inventory 27742 / 1611 17.22 Asset Turnover Ratio: Sales / avg. total assets 41121 / 22534.5 1.81 Supplementary Activity Ratios Avg. Collection Period: 365 / Debtors turnover ratio 365 / 7.32 49.86 ~ 50 days Inventory Conversion Period: 365 / Inventory turnover ratio 365 / 17.22 21.19~ 22 days Ratio Analysis: Sn Ratios 2008 2007 2006 01 Current ratio 120% 154.37% 182.90% 02 Absolute Liquid Ratio 33.50% 36.10% 84.02% 03 Quick ratio 107.80% 139.23% 167.62% 04 GP Margin Ratio 34.26% 33.90% 32.54% 05 Net Profit to net sales ratio 9.80% 16.20% 13.92% 06 Earning Per Share Ratio 3.988 per share 8.268 per share 4.366 per share 07 Debt to Total Asset Ratio 51.42% 50.47% 44.93% 08 Debtor turnover ratio 4.91 5.97 7.32 09 Avg. Collection Period 74.33 days 61.13 days 49.86 days 10 Inventory Conversion Period 29.62 days 23.9 days 21.19 days 11 Inventory turnover Ratio 12.32 15.27 17.22 12 Asset turnover Ratio 0.21 1.7 1.81 The current ratio of the company shows that company have enough current assets to repay its all the current liabilities which shows that company is in good condition but not enough good as it was in 2007 and 2006. The absolute liquid ratio shows that company has 34.26% highly liquid assets to repay its current liabilities. This shows bad impact of the company. Although company has more liquid assets in 2006 and 2007 to clear its liabilities this shows that companys performance is going worse day by day. The quick ratio shows that company have enough funds available to repay its current liabilities. This is good sign for investors. But as we compare it with ratios of previous two years it shows that it is also decreasing. Company has not enough funds available as they were available in 2006-07. The GP margin ratio shows that our gross profit is 34.26% of total sales. This is increasing with the increase of sales. As we compare GP margin ratio of last three years, we see that GP margin is in very good in 2008. This attracts the investors. The NP to Net Sales ratio shows that the margin of net profit of total sales is 9.8% is quiet low as compared to previous two years. This shows that company has increased it administrative and marketing expenses this year. The share holders of the company are not getting enough earning this year as much as they have earned in previous years. This makes investors to withdraw their investment from business. And business goes down without having investment. The Debts to total assets shows that the company has 2 assets to repay its 1 Liability or debts. The company is in good position to clear its debts. As we compare it with past two years the company was in better condition. Company increased it debts this year. The debtor turnover ratio shows that we have made 4.91 times credit sales than avg. debtors. In past years company made more credit sales than this year. It means company prefer to make more cash sales. The avg. collection period shows that company recovers debts from customers in 74.33 days. As we compare this with last two years than we come to know that company recovered its debts in fewer periods than this. It means co mpany made soft debts recovery policies. The inventory conversion period shows that company converts it stock/inventory into sales in 29.62 days. But in previous years company took 23.9 days and 21.19 days to convert its stock into sales. This year company took more time for conversion into sales. This means that company policies need urgent attention. Accounting Ratios for Samsung Corporation Ltd For the year 2008 Liquidity Ratios: Current Ratio: Current Assets / Current Liabilities X 100 193728 / 106617 X 100 181.7% Absolute Liquid Ratio: Cash + cash Equivalents / Current Liabilities X 100 91087 / 106617 X 100 85.43% Quick (Acid Test) Ratio: Current Assets inventories / Current Liabilities X 100 191756 / 106617 X 100 179.85% Profitability Ratios: GP Margin Ratio: Sales CGS / Sales X 100 266056 / 298934 X 100 89% Net Profit to Net Sales Ratio: Net Profit / Net Sales X 100 63189 / 298934 X100 21.14% Earnings Per Share Ratio: Net Profit Payable / Number of shares 43592 / 1000 43.592 Per share Solvency (Coverage) Ratios Debt to Total Asset Ratio Total Debts / Total Assets X 100 107840 / 848183 X 100 12.71% Activity Ratios: Primary Activity Ratios: Debtor Turnover Ratio: Net credit sales / Avg. Debtors 298934 / 72573 4.12 Note: All the sales are assumed as credit sales Inventory turnover Ratio: CGS / Avg. Inventory 32878 / 2155.5 15.25 Asset turnover Ratio: Sales / avg. total assets 298934 / 745563.5 0.401 Supplementary Activity Ratios: Avg. Collection Period: 365 / Debtors turnover ratio 365 / 4.12 88.59 days Inventory Conversion Period: 365 / Inventory turnover ratio 365 / 15.25 23.93 days Accounting Ratios for Siemens For the year 2008 Liquidity Ratios: Current Ratio: Current Assets / Current Liabilities X 100 43242 / 42451 X 100 101.9% Absolute Liquid Ratio: Cash + cash Equivalents / Current Liabilities X 100 6893 / 42451X 100 16.24% Quick (Acid Test) Ratio: Current Assets inventories / Current Liabilities X 100 28733 / 42451 X 100 67.69% Profitability Ratios: GP Margin Ratio: Sales CGS / Sales X 100 21043 / 77327 X 100 27.21% Net Profit to Net Sales Ratio: Net Profit / Net Sales X 100 5886 / 77327 X100 7.61% Earnings Per Share Ratio: Net Profit Payable / Number of shares 5886 / 1000 5.886 Per share Solvency (Coverage) Ratios: Debt to Total Asset Ratio: Total Debts / Total Assets X 100 67083 / 94463 X 100 71.02% Activity Ratios: Primary Activity Ratios: Debtor Turnover Ratio: Net credit sales / Avg. Debtors 77327 / 15202.5 5.09 Note: All the sales are assumed as credit sales Inventory Turnover Ratio: CGS / Avg. Inventory 56284 / 13719.5 4.1 Asset Turnover Ratio: Sales / avg. total assets 77327 / 93009 0.83 Supplementary Activity Ratios: Avg. Collection Period: 365 / Debtors turnover ratio 365 / 5.09 71.71 days Inventory Conversion Period: 365 / Inventory turnover ratio 365 / 4.1 89.02 days Ratio Analysis of Nokia, Samsung and Siemens: S/N Ratios Nokia Samsung Siemens 00 Year 2008 2008 2008 01 Current ratio 120% 181.7% 101.9% 02 Absolute Liquid Ratio 33.50% 85.43% 16.24% 03 Quick ratio 107.80% 179.85% 67.69% 04 GP Margin Ratio 34.26% 89% 27.21% 05 Net Profit to net sales ratio 9.80% 21.14% 7.61% 06 Earning Per Share Ratio 3.988 per share 43.592 per share 5.886 per share 07 Debt to Total Asset Ratio 51.42% 12.71% 71.02% 08 Debtor turnover ratio 4.91 4.12 5.09 09 Avg. Collection Period 74.33 days 88.59 days 71.71 days 10 Inventory Conversion Period 29.62 days 23.93 days 89.02 days 11 Inventory turnover Ratio 12.32 15.25 4.1 12 Asset turnover Ratio 0.21 0.401 0.83 As we compare the quick ratio of the nokia we can analyze that the company is more stable then the siemens but when we compare it to Samsung we can see that Samsung is more stable then nokia. Similarly as Absolute liquid ratio of t he nokia is also less then the Samsung but it is grater then the siemens that means the company has absolute liquid assets greater then the siemens but less then the Samsung to pay off its current liabilities Same situation is with the Quick, G.P Margin Ratio and Net Profit to Sale Ratio in Nokia, It has good performance then the siemens but as we compare it to the Samsung. Samsung is more stable then nokia company due to various reasons The share holders of Samsung earn more than of Nokias and Siemens. This attracts investors to invest in Samsung rather than other two companies. Debts to total assets ratio shows that nokia has 51% of debts of its total assets. While Samsung has 12.71% and Siemens have 71% debts of its total assets. The Debts to Total assets ratio of Samsung is better than other twos. Nokia recovers its accounts receivables from its debtors in about 75 days while Samsung and Siemens recovers in 89 and 72 two days consecutively. The company should recover its receivables from its debtors in minimum period of time so that it can utilize its cash more effectively and efficiently. The above comparison shows that Siemens recovers its receivables in minimum time of 72 days. Samsung its stock into sales in 24 days while Nokia and Siemens put their stock into sales in 30 and 89 days. A company, having shorter inventory conversion period increases its sales and utilize its resources efficiently, is ideal company. Importance: Investment is life blood of a business. A business can never survive without appropriate investment/funding. Investment: (Options) Establishment of new Business: An investor has an option of investment in starting a new business. He can start new business to earn profit. He can utilize his experience to run business efficiently. Purchase of an Existing Business: An investor can also purchase an existing business. He can do so on analyzing companies past annual reports and he also forecast standing of business in near future. Investment in Shares of a Business: An investor has an option of investment in shares of existing listed companies. He can compare some different companies annual reports and take decision on making investment in shares. Merging of Business: Investors can investment in expansion of business in such a way to overcome on another same or different type of business. There are two types of merging of a business. Horizontal Merging into same type of business is called horizontal type of merging. Vertical Merging into different type of business is called vertical type of merging. Amalgamation of Business: Investors have an option of investment in amalgamation of one business into another. One business can amalgamate another business Advancement of Loans: An investor can advance loan to business on agreed terms. Performance Audit An audit performed by an asset manager from outside of the business to verify the performance shown in financial statements of the business. Forecasting using Regression Line Method: N X Y XY X2 1 5 34191 170955 25 2 6 41121 246726 36 3 7 51058 357406 49 4 8 50710 405680 64 ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å" 26 177080 1180767 174 Here X = Year Y = Sales Y = a + b X a = ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"X2 ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"Y ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"X ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"XY n ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"X2 ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å" (X) 2 a = (174) (177080) (26) (1180767) 4(174) (26) a = 30811920 3069942 696 676 a = 111978 20 a = 5598.9 b = n ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"XY -ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"X ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"Y n ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å"X2 ÃÆ' ¢Ãƒâ€¹Ã¢â‚¬  Ãƒ ¢Ã¢â€š ¬Ã‹Å" (X) 2 b = (4) (1180767) (26) (177080) 4(174) (26) a = 4723068 4604080 696 676 a = 118988 20 a = 5949.4 a = 5598.9 b = 5949.4 Y = a + b X Y = 5598.9 + 5949.4 X Y = 5598.9 + 5949.4 (9) 9 = 59143.5 Y = 5598.9 + 5949.4 (10) 10 = 65092.0 Sales for the year 2009 is expected to increase. Graphical Representation Vision of the future Connecting people is now connecting people to what matters whatever that means for each person giving them the power to make the most of every moment, everywhere, any time. Connecting the we is more powerful than just the individual. Thats how Nokia is needed to help make the world a better place for everyone. Strategy To do this we will become the leading provider of mobile solutions. Our solutions strategy leverages one of our greatest assets a portfolio of outstanding devices, with unmatched scale and geographic reach. We couple them with smart services, integrated via an intuitive and seamless user experience. We differentiate these solutions offerings based on our in-depth consumer understanding, with a strong focus on social location (people and places). In a world where connecting people to what matters, empowers them to make the most of every moment. Our ambition is to become the leading provider of mobile solutions