French Trains Vocabulary - Prendre le Train En France

Taking the train is a fast, often comfortable and relatively cheap way to travel in France. Yes, there are strikes, but not all the time, and all in all, taking the train is quite reliable. I will be writing several lessons on this subject: tips to feel prepared when you travel by train, easy learn French in context story with English/French side by side translations  and even a useful questions and answers lessons. So make sure you subscribe to my newsletter to get informed of new releases. Un voyageur – a travelerLa gare – the station (watch out for the pronunciation – gAr, not gayr which is â€Å"la guerre: war)Un billet – a ticketUn guichet – a boothUne salle d’attente – waiting areaUn panneau d’information – information displayLe dà ©part – departureL’arrivà ©e - arrivalsLa seconde classe, la premià ¨re classe – 2nd  and 1st  classUn aller simple – one wayUn aller-retour – round tripUne place (assise) – a seatUne place duo – 2 seats next to each otherUn carrà © – 4 seats, separated in 2 rows facing each otherUne rà ©servation – bookingVoyager dans le sens du train – to be facing towards where the train is goingUn billet remboursable – refundable ticketUn billet à ©changeable – exchangeable ticketUn train direct – direct trainUne correspondance – transferUn changement – transferLe quai †“ the platformLe passage souterrain – the underground passLe rail, la voie – the track (rail is pronounced like rye in English)La voiture, le wagon (v sound) – the carLe bar – the snack carUn contrà ´leur – a controller Follow these links for more of my taking the train in France related articles: -  Master Train Announcements in French-  Lets Take the Train Together - Bilingual French English Story

Enkidu And The Impact Of Civilization - 1398 Words

Enkidu and The Impact of Civilization The Epic of Gilgamesh was written between c.2150-1400 BCE in the ancient city of Mesopotamia meaning â€Å"between two rivers†. The epic is also considered one of the worlds first great works of literature. From the beginning to the end of the epic, many themes are expressed through the text but one in particular that stands out is the effect of civilization on humanity. The effect of civilization on humanity was a reoccurring theme in the story in regards to one of the main characters, Enkidu. Throughout the epic, many questions arise around the idea of civilization, is civilization a good thing, or is it bad, what is gained though civilization or what is lost? All these questions in regard to epic†¦show more content†¦Enkidu set everything in balance, if something like a snare or holes from â€Å"civilization† disrupted the natural balance of the world, Enkidu would be the one to set things right. At this time in the epic , Enkidu was in his purest, most innocent form. This way of living could easily be connected to The Daodejing and what Daoist would call living with the â€Å"Way†. Enkidu was just another smaller piece to a bigger play or picture, he was doing what his creator (Ninurta) made him for, and that was to protect and be at one with nature. He was living with the way by living in the simplest way possible which was running with the animals and living unaffected by civilization. He did not put labels on any of the things around them because if he did so he would be limiting his view of the world. Endkiu had no desires, no wants, no needs, except for the basic necessities such as food and water. But even for those needs he did not worry, one could easily connect Enkidu the the bible because he subconsciously knew that nature and god would some how provide and did not take the time to worry about little things. Then one day a trapper complains about Enkidu to the mighty king, Giliames h, and he decides to send essentially a prostitute named Shamhat to seduce and use

Comparative analysis free essay sample

Comparative Analysis of Josie Appleton’s article â€Å"The Body Piercing Project† and Bonnie Berkowitz’ â€Å"Tattooing Outgrows Its Renegade Image to Thrive In The Mainstream†. Traditionally, tattoos were meant for sailors, soldiers, bikers and gangs. Along with several changes in the industrialized and technological society of the twenty-first century, the standard for getting body modifications have altered as well. Everyday, people are willing to get permanently marked as an individual choice rather than the customarily perception of belonging to a certain group. Tattoo and piercing shops are not seen as â€Å"the backstreet† of the commercial civilization today, it is somewhat an expected sight in all public places. Josie Appleton in â€Å"The Body Piercing Project† and Bonnie Berkowitz in â€Å"Tattooing Outgrows Its Renegade Image to Thrive In The Mainstream† successfully informs and argues with the purpose of showing how the view on body modification has changed. Appleton and Berkowitz successfully inform the audience of how body modification has been more socially accepted in the industrialized society due to changes. â€Å"The Body Piercing Project† by Appleton explains how tattoo shops have been opening in other environments than the traditionally perceived suitable spaces. As Appleton writes in her article, â€Å"The opening of a tattoo and piercing section in the up-market London store Selfridges shows that body modification has lost its last trace of taboo,† indicates that the tattooing industry has found their place even in the high-end market, a completely different environment than previously proper. Due to the change and expansion of the business it is seen as a service for the general public- everyone from teenagers, men in suits and middle aged women, to the traditional wearers. In the article â€Å"Tattooing Outgrows Its Renegade Image to Thrive In The Mainstream,† Berkowitz agrees that the practice is now socially acceptable because of changes in the industry. Berkowitz is informing how the industry is not only of general interest and acceptance, but also that the business is safer because of the approval by writing that â€Å"Now it’s 2011 and you want a tattoo. In a private room, the gloved artist unwraps sanitized equipment and chooses from dozens of colors of vegan-friendly ink† (Berkowitz par. 2). The two articles by Appleton and Berkowitz agree that the forum for and acceptance of body modification has changed. On the other hand, they part on their focus on why this is a fact. Appleton informs on how people are accepting the concept of body modification by including the industry in new environments. Berkowitz informs how the general public is accepting the industry because of the safer methods used today. The two articles by Appleton and Berkowitz are successfully arguing how the reason for people wanting body modification has altered. Traditionally, people would get tattoos as a sign of camaraderie, but today, tattooing is something more individual. In â€Å"The Body Piercing Project,† Appleton interviews 37-year-old Sarah who wants to get her navel pierced for aesthetic reasons (161). Additionally, Appleton writes how the tattoo artist Greg thinks that several people today are getting tattoos for â€Å"self-empowerment†- to create a personal identity (161). Other reasons for wanting body modification- personal statements, marking a turning point or as a reminder of special moments- Appleton objectively describes through personal stories from people wanting a tattoo or piercing. The author interviews seventeen-year-old Laura who says she wants to get â€Å"XXX† tattooed on the base of her spine (Appleton 162). Laura says â€Å"it’s not to prove anything to anyone else, it’s a pact with myself completely† (Appleton 162). Even though Appleton objectively informs about Laura’s wants, one can analyze the case by asking why Laura wants a tattoo for herself on her lower back when she will not be able to see it. As a consequence of this analysis, it is possible to say that Appleton argues that the significance of the modification differs from the individual denotation when the tattoo or piercing is really meant as decoration. Appleton is successfully arguing this case using pathos by telling stories rather than her own direct opinion. Using pathos means that she is appealing to emotions (Ruszkiewicz, Anderson, and Friend 24). Berkowitz, on the other hand, argues using logos to persuade the audience that people are getting tattoos for cosmetic reasons. She is therefor appealing to factual evidence (Ruszkiewicz, Anderson, and Friend 24), â€Å"Painters and sculptors trained in fine arts migrated to tattooing, looking at skin as a living canvas† (Berkowitz par. 7). Berkowitz is using historical facts to underline the significance of a permanent artwork on skin. The author argues that the change from a patriotic mark (as a sign of belonging to a group) to the superficial meaning started in the late 1970s and early ‘80s when tattoo artists were encouraged to share ideas through magazines and conventions. In addition, athletes and television implicated that tattoos were cool in this time period. As to compare Appleton and Berkowitz’ articles, it is simplest to say that Appleton argues the change in why people want body modification by implying that the so-called â€Å"personal significance† means little compared to the cosmetic reason. By Appleton implying the cosmetic reason, the two articles successfully argue the same reason. Berkowitz directly says that the reason for people getting tattooed today is aesthetic but Appleton makes the audience analyze the indirect argument. In â€Å"The Body Piercing Project† by Appleton and â€Å"Tattooing Outgrows Its Renegade Image to Thrive In The Mainstream† by Berkowitz, the authors are successfully informing and analyzing different health-related issues connected to body modification. Appleton writes about several psychological means on why people get tattoos and piercings. â€Å"Some also claim that body modification helps them to feel ‘comfortable in their own skin’ or proud of parts of their body they were previously ashamed† (Appleton 163). Amongst other issues, the problem of being comfortable with their body is made manageable to handle when having a tattoo or piercing. Even though a person is coping with his or her issues, the original problems are just concealed not solved. Appleton says some people use body modification to resolve a sense of self-estrangement, to deal with problems because when you hurt, you are still alive, or master traumatic events (163). Again, the modification will let the individuals cope with their issues but not entirely fix them. One can even look at getting body modification as an addiction since some individuals need them to handle their problems. Berkowitz informs about the physical means of getting a tattoo. In 2011, the tattoo artists use sanitized equipment and vegan-friendly ink in addition to advertising their autoclaves and hygiene standards according to Berkowitz’ article. Berkowitz again uses historical fact to underline the importance of her statements by saying that â€Å"? †¦? tattooists have largely cleaned up their own industry, beginning in the 1950s in response to awareness of blood-borne illnesses† (Berkowitz par. 3). Both Appleton and Berkowitz are informing about health-related issues but they are focusing on different aspects. Appleton uses the psychological means to inform about the â€Å"cover up† stories while Berkowitz informs using factual based information. Appleton and Berkowitz use their articles â€Å"The Body Piercing Project† and â€Å"Tattooing Outgrows Its Renegade Image to Thrive In The Mainstream† to successfully persuade the audience by using logos to view body modification as a cosmetic measure. Appleton uses the technique of indirectly implying her opinion on the explanations of why individuals want tattoos or piercings. The use of the method makes people reasonably figure out their own opinion of the cases before the author reveals her view making the self-imposed opinion stronger when confirmed. Appleton says, â€Å"Body modification should be put back in the fashion box,† (Appleton 164) meaning they are meant to improve appearance, not to be loaded with existential significance. â€Å"The artistic and financial gulf between brilliant and lousy is vast. Top tattooists command up to $300 dollars an hour for large, custom work that can take 40 hours or more† (Berkowitz par. 14). Berkowitz uses the financial and artistic aspect when persuading the audience that tattooing is a form of art and therefor a cosmetic measure. If the appearance of the tattoo is not as important as the meaning behind the tattoo why spend that much money on it? Again, Berkowitz’ message is more straightforward while Appleton’s need interpretation to be understood. Appleton wants to persuade the general public to think of body modification in a fashionable way rather than to show self-expression. On the contrary, Berkowitz already view tattoos as expressions of art and therefore a way to improve personal appearance. Josie Appleton in â€Å"The Body Piercing Project† and Bonnie Berkowitz in â€Å"Tattooing Outgrows Its Renegade Image to Thrive In The Mainstream† successfully informs and argues with the purpose of showing how the view on body modification has changed. Appleton focuses on how body modification is used to cope with different psychological means without directly giving her opinion throughout the article. She wants people to make up their own minds, and does so by indirectly implying her view on the emotional issues before reassuring these â€Å"self-made† opinions in the end. Appleton wants body modification to be a way of improving personal appearance, and to not load them with existential significance. Berkowitz focuses more on the art of tattooing and the historical evolution. She sees tattoos as cosmetic measures and that one should be willing to pay for an experienced tattoo artist. Both Josie Appleton and Bonnie Berkowitz agree that body modification is available for nearly everyone and accepted by the general public, making this business a good model for equality.

Should the USA formerly adopt the English Only Rule Essay Example Essay Example

Should the USA formerly adopt the English Only Rule Essay Example Paper Should the USA formerly adopt the English Only Rule Essay Introduction The United States of America has always been called the land of the free. It is one country that everyone, almost, would like to come and live at. They say that America is a country full of hope and fulfillment. All some can see was the promises, golden promises that are being offered to those who became citizens of this country. They all wish to fulfill the American dream. America was the dream came true for most migrants who were able to find a place to stay here and live a good life. Especially to those poverty stricken places, America is like a pot of gold for them. Money is not that easy in America for like in other places, you really have to work hard for it but still because of America’s good economic standing in the world market, they still see America as a good place to work and fulfill their dreams. America is comps of a group of nation, there is no one place in America where there is only Americans, Native Americans that is.Since the United States of America is a me lting pot and is comprise of many nationalities, one issue that it faced will be using an English-only rules especially in teaching students of gradeschool and highschool. Learning a secondary language is never easy. It requires a lot of patience and handwork, after all there is no such thing as overnight success. It is only natural that mistakes will be encountered by anyone who tries to learn a new language as he or she progress in the process of learning. Learners of second language may encounter mistakes in learning and this obstacle is brought on by their first language (Ramà ­rez, Yuen, and Ramey, 1991.). The developmental sequencing of a person learning a second language has something to do with the mastery of the linguistic elements as it existed in the person’s cognitive understanding. (Lightbown and Spada, 2003) The mind is a critical element of a human being.The mind controls a lot of bodily functions like thinking which corresponds to learning which corresponds t o reaction or decision we make depending on what we perceive as right and wrong as to what we have registered in our brain cells that is in our brain or our mind. Not all language has the same usage in diction and grammar. There are differences in the way words are being pronounced by different nationalities; sometimes the tone of voice can make a great difference in the meaning of the word that one is conveying (Tarone, 2004). Critical thinking is common among adults, those whose brain has been developed in a way that they do not only accept everything that is being presented to them as absolute truth but also has the capability of questioning the validity of the information presented.The most precious possession that one person could have would be his knowledge. This is something that no one can take away from him. No one can rob you of what you know; you can only share it to others. They say that life is a continuous process of learning, we never cease to learn new things everyda y and man is never contented with the knowledge that he has now. To aid immigrants in the United States in their learning process the Bilingual Education Act of 1968 was ratified by the Congress. This 1968 Act aims to teach English to immigrants efficiently and more rapidly by employing the both their native language and the English language at the same time (Willig, 1985). They believed that this promote social equality and help raise the self-esteem of the minority. This means that as much as possible making others feel that there is no discrimination and that have equal opportunity for a quality education.It is assumed that all human beings are born with a unique capacity for language but the ability to put this language into action depends on the exposure that one would be having regarding the specific learning that he is having, a proper timing and proper teaching. The problem with the 1968 Act was the bilingual class was mostly for Spanish speaking natives only. Other national ities are not enjoying the privilege of having a bilingual class as much as they do. This would mean that the bilingual class is not equal after all and that it is still being shaded with discrimination.Younger learners may have an edge in learning a second language, they learn in a more contextual interactions; their advantage is that they are able to easily get the meaning of the words they hear. They are more willing experiment with unfamiliar sounds and sound sequences (Bucuvalas, 2002). Foreigners learn more when they can relate the English term that they are studying to their own native language. They should be able to freely compare and contrast different languages to better understand. This setting of learning could not be done if the English only rule will be acted on. It will be hard for the children to grasp the meaning if they still need to recall the word or phrase at a later time rather than learning in a bilingual setting.If one country uses multiple languages, it wil l be very costly in the sense that it will require them to print a lot of materials that may not be needed. The official language of the country is English and it is justifiable that those who would like to live in the country must learn the language to interact and succeed in the competition of life within the state. It does not necessarily mean that the old language will be abandoned but one must know what is the best language should be use as the situation calls for it. Another fallback of having a bilingual class will be the number of teachers that are capable of teaching may not be enough or may not be competent enough. Krashen has stresses out that acquisition of the language is important, knowing all the rules but failure in applying them would still be a negative acquisition for the learner.A student learns a lot about the language if he or she is exposed to it more time than. This would mean that only English language will be use for all classes and books and non-English sp eakers will just be given a remedial class and no more of the bilingual class. Some scholars believe that a child will not learn English faster if he or she learns it with his or her native language also being spoken. The behaviorism approach accentuates learning through imitation, practice, reinforcement and habit formation. Learning the secondary language will be of ease if the learner will see points of similarity with his native language but the he will have difficulty instilling those rules that have differences with the way he uses his native language. Learning readiness means that we are able to acquire the skills needed for us to have a good grasp on the concepts being presented in school or in our daily lives. Orientation as part of an adult learning is how we perceive lessons in life or in school. Five may all be looking at the same thing but they will arrive at five different conclusions. This is due to the fact that our orientation in life could dictate us on how we woul d think about the thing that we are looking at (Winnet).Recent studies support that a well designed bilingual program can achieve high levels of learning in school on a long term view. This achievement is with a no cost to English acquisition of students from disempowered group (Crawford, 1998). The studies on the effect of bilingualism confirmed that this help in cultivating academic excellence. A student’s native language needs not be sacrificed just to teach them effective English, instead it is even complementary. Moreover, native-language instruction can be helpful in overcoming other obstacles such as poverty, family illiteracy, and social stigmas associated with minority status. This helps them feel comfortable in working for what they would like to achieve in life.If one wants a work in America, he or she will be interviewed in English; his or her exams will be written in English. This means that as of now, the primary language that is being used in he country is Engl ish, so why adapting the English-only policy will not be such a hard problem for citizens and immigrants in the country. Immigrants in the country are required to take and passed an English proficiency exam before he or she could be given a visa to live or work within the boundaries of the United States of America. A fossilized system means that a second language learner would never develop his second language skill in the same manner, as in the same pronunciation as that of the language that he is studying (MacWhinney). Examples of this would be Japanese, Korean, Chinese or Russian nationalities with the English language as their secondary language but the diction and tones of heir native language is the one that they are still able to manifest, meaning they have not acquired the â€Å"tongue† of the west (Green, 1998).Everyone also have rights regarding their language. However this right is exercised by an individual as part of a group. Protection of these rights would mean protection of the community. A legal protection of language rights that would protect the linguistic community and not restrict its right to exist in any way (Crawford, 1998). Almost all transaction in the United States in America is done in English. If another person wants it in another language, he needs to translate it. There is no need to create a dilemma or a law as senseless as the English-only rule. One of the strengths of English as a language is that it is constantly evolving, swallowing new words and inventing others in a way that virtually no other modern language is able to do. Making a law that dictates â€Å"English only† is impractical and nonsensical for the above reason and because American cultures itself changes so fluidly. Human beings are created equally. Each person is given the chance to develop his or her capabilities. Some might have ended up not the way they wanted to but they were not without a choice. We are endowed with the right to pursue our li fe with liberty and happiness. There is no lesser being. Language should not be a hindrance on achieving goals. America would not be called the land of immigrants for no apparent reason. Should the USA formerly adopt the English Only Rule Essay Thank you for reading this Sample!

Free Essays on Contemplation

Have you ever had a relationship where you have been with the person so long that you don’t know what to get them for a gift anymore? I was in that situation at Christmas and never though it would cause me to have an eye opening moment. â€Å"Mike hurry up we’re going to be late†, we were going to a Leafs game. I got him tickets for Christmas, which was the only thing I could think of and very difficult to get, so I was pretty excited. We got on the train finally and I found myself looking for other people who were going to the game. There were all sorts of people. There was a mother and her daughter the little girl had her face painted with a blue maple leaf. There were three businessmen, I could hear them talking about the game. An old man was holding his ticket so hard it looked like he thought someone was going to take it from him. It was a nice train ride that built up anticipation for the game. Time flew by as I asked Mike all the questions I could think of about the Leafs. In no time we were off the train and heading to the ACC. We gave the person at the gate our tickets and headed to find our seats. I again found myself looking at people this time because certain things caught my ey e. There was a man already drunk, swaying on his feet, a group of girls wearing ... I think it was clothes, a group of businessmen were eating sushi, I hate sushi. Then I saw what I thought was a typical group of hockey fans wearing jeans and jerseys. All of these different people were very interesting to me, so as we sat down I was still analyzing them while Mike watched the warm up. At first, I noticed how empty the arena was and wondered why there were not more people here to watch their home team warm up. So I asked Mike, â€Å"Most of the people who come and watch these games are people who do not care about hockey. It’s just that they have season’s tickets.† He said. I thought that was ridiculous. I don’t like hoc... Free Essays on Contemplation Free Essays on Contemplation Have you ever had a relationship where you have been with the person so long that you don’t know what to get them for a gift anymore? I was in that situation at Christmas and never though it would cause me to have an eye opening moment. â€Å"Mike hurry up we’re going to be late†, we were going to a Leafs game. I got him tickets for Christmas, which was the only thing I could think of and very difficult to get, so I was pretty excited. We got on the train finally and I found myself looking for other people who were going to the game. There were all sorts of people. There was a mother and her daughter the little girl had her face painted with a blue maple leaf. There were three businessmen, I could hear them talking about the game. An old man was holding his ticket so hard it looked like he thought someone was going to take it from him. It was a nice train ride that built up anticipation for the game. Time flew by as I asked Mike all the questions I could think of about the Leafs. In no time we were off the train and heading to the ACC. We gave the person at the gate our tickets and headed to find our seats. I again found myself looking at people this time because certain things caught my ey e. There was a man already drunk, swaying on his feet, a group of girls wearing ... I think it was clothes, a group of businessmen were eating sushi, I hate sushi. Then I saw what I thought was a typical group of hockey fans wearing jeans and jerseys. All of these different people were very interesting to me, so as we sat down I was still analyzing them while Mike watched the warm up. At first, I noticed how empty the arena was and wondered why there were not more people here to watch their home team warm up. So I asked Mike, â€Å"Most of the people who come and watch these games are people who do not care about hockey. It’s just that they have season’s tickets.† He said. I thought that was ridiculous. I don’t like hoc...

Battle of Mons in World War I

Battle of Mons in World War I The Battle of Mons was fought August 23, 1914, during World War I (1914-1918) and was the British Armys first engagement of the conflict. Operating at the extreme left of the Allied line, the British assumed a position near Mons, Belgium in an attempt to stop the German advance in that area. Attacked by the German First Army, the outnumbered British Expeditionary Force mounted a tenacious defense and inflicted heavy losses on the enemy. Largely holding through the day, the British finally fell back due to increasing German numbers and the retreat of the French Fifth Army on their right. Background Crossing the Channel in the early days of World War I, the British Expeditionary Force deployed in the fields of Belgium. Led by Field Marshal Sir John French, it moved into position in front of Mons and formed a line along the Mons-Condà © Canal, just to the left of the French Fifth Army as the larger Battle of the Frontiers was getting underway. A fully professional force, the BEF dug in to await the advancing Germans who were sweeping through Belgium in accordance to the Schlieffen Plan (Map). Comprised of four infantry divisions, a cavalry division, and a cavalry brigade, the BEF possessed around 80,000 men. Highly trained, the average British infantryman could hit a target at 300 yards fifteen times a minute. Additionally, many of the British troops possessed combat experience due to service across the empire. Despite these attributes, German Kaiser Wilhelm II allegedly dubbed the BEF a contemptible little army and instructed his commanders to exterminate it. The intended slur was embraced by the members of the BEF who began to refer themselves as the Old Contemptibles. Armies Commanders British Field Marshal Sir John French4 divisions (approx. 80,000 men) Germans General Alexander von Kluck8 divisions (approx. 150,000 men) First Contact On August 22, after being defeated by the Germans, the commander of the Fifth Army, General Charles Lanrezac, asked French to hold his position along the canal for 24 hours while the French fell back. Agreeing, French instructed his two corps commanders, General Douglas Haig and General Horace Smith-Dorrien to prepare for the German onslaught. This saw Smith-Dorriens II Corps on the left establish a strong position along the canal while Haigs I Corps on the right formed a line along the canal which also bent south along the Mons–Beaumont road to protect the BEFs right flank. French felt this was necessary in case Lanrezacs position to the east collapsed. A central feature in the British position was a loop in the canal between Mons and Nimy which formed a salient in the line. That same day, around 6:30 AM, the lead elements of General Alexander von Klucks First Army began making contact with the British. The first skirmish occurred in the village of Casteau when C Squadron of the 4th Royal Irish Dragoon Guards encountered men from the German 2nd Kuirassiers. This fight saw Captain Charles B. Hornby use his saber to become the first British soldier to kill an enemy while Drummer Edward Thomas reportedly fired the first British shots of the war. Driving the Germans off, the British returned to their lines (Map). The British Hold At 5:30 AM on August 23, French again met with Haig and Smith-Dorrien and told them to strengthen the line along the canal and to prepare the canal bridges for demolition. In the early morning mist and rain, the Germans began appearing on the BEFs 20-mile front in increasing numbers. Shortly before 9:00 AM, German guns were in position north of the canal and opened fire on the BEFs positions. This was followed by an eight-battalion assault by infantry from IX Korps. Approaching the British lines between Obourg and Nimy, this attack was met by heavy fire form the BEFs veteran infantry. Special attention was paid to the salient formed by the loop in the canal as the Germans attempted to cross four bridges in the area. Decimating the German ranks, the British maintained a such a high rate of fire with their Lee-Enfield rifles that the attackers believed they were facing machine guns. As von Klucks men arrived in greater numbers, the attacks intensified forcing the British to consider falling back. On the north edge of Mons, a bitter fight continued between the Germans and the 4th Battalion, Royal Fusiliers around a swing bridge. Left open by the British, the Germans were able to cross when Private August Neiemeier jumped in the canal and closed the bridge. Retreat By afternoon, French was forced to order his men to begin falling back due to heavy pressure on his front and the appearance of the German 17th Division on his right flank. Around 3:00 PM, the salient and Mons were abandoned and elements of the BEF became engaged in rearguard actions along the line. In one situation a battalion of the Royal Munster Fusiliers held off nine German battalions and secured the safe withdrawal of their division. As night fell, the Germans halted their assault to reform their lines. Though the BEF established new lines a short distance south, word arrived around 2:00 AM on August 24 that the French Fifth Army was in retreat to the east. With his flank exposed, French ordered a retreat south into France with the goal of establishing at line along the Valenciennes–Maubeuge road. Reaching this point after a series of sharp rearguard actions on the 24th, the British found that the French were still retreating. Left little choice, the BEF continued to move south as part of what became known as the Great Retreat (Map). Aftermath The Battle of Mons cost the British around 1,600 killed and wounded. For the Germans, the capture of Mons proved costly as their losses numbered around 5,000 killed and wounded. Though a defeat, the stand of the BEF bought valuable time for Belgian and French forces to fall back in an attempt to form a new defensive line. The BEFs retreat ultimately lasted 14 days and ended near Paris (Map).  The withdrawal ended with the Allied victory at the First Battle of the Marne in early September.

DIY Behavior interviews Assignment Example | Topics and Well Written Essays - 750 words

DIY Behavior interviews - Assignment Example In connection to this, the college students are no exception. First interviewee felt that most of the employers are interested to candidates who are able to provide quality production and are easy to work with. In connection to this, any college student willing to get chance need to be creative enough while going through the interview question (Herrero 13). Second interviewee; the DIY has nothing more than an elaborate and unique mechanism that is used by most employers to identify candidates who have some social advantages. Third interviewee; the practical of carrying out the DIY by most of the employers provides them with appropriate employees who are well social, committed and ready for quality and quantity production within their various points of work (â€Å"The Complete Outdoor Builder† Web). Fourth interviewee; There is a need for a student to work hard in school to achieve the desired goals in life. Having the DIY in mind to the college, the student will be in a position of being reasonable and essential in education matters. Fifth interviewee; the students will be in a position of working extra hard to beat up the challenges that they may face in future life while they are alone. We managed to carry out a project of College Care Package. First interviewee; the project made us know some of the requirements an individual joining grand school should have. In first place we realised that one should stay caffeinated to fifth sleep off in order to get straight A’s by studying smart (Speed, Mark & Jenny Web). Second interviewee; though, some students still adore minor needs that play no significance role in their studies such as fun food and tricks. Third interviewee; We managed to buy some for our five friends who really became happy with us simply because we wanted to be sure to what extend college students loves minor things. Fourth interviewee;

Financial Markets Essay Example | Topics and Well Written Essays - 1000 words - 1

Financial Markets - Essay Example In the context of the International Community the most known financial regulators are the following ones: a) the International Organization of Securities Commissions – also known as IOSCO, b) the Basel Committee on Banking Supervision and c) the Committee of European Securities Regulators – for the supervision of Financial Services across Europe. It has to be noted that international regulators have no power to impose specific rules on countries internationally – or to ask the local authorities to take measures in order to support such activity (Backley, 2008, p.135) The term ‘denomination intermediation’ refers to the transformation of money by financial intermediaries – usually the banks (Jeucken, 2001, p.56); a clearer definition of the above term is provided by Neave (1998); in accordance with the above researcher, the term ‘denomination intermediation’ reflects the following activities of banks: a) the gathering of money through the accounts of individuals – the amount deposited in each account is usually small and b) the lending of this amount – money gathered; the amounts given as loans are usually high (Neave, 1998, p.260). Towards the same direction, Brigham (2008) notes that ‘denomination intermediation’ is a term reflecting ‘the process by which financial intermediaries transform funds provided by savers into funds used by borrowers’ (Brigham, 2008, p.101). Liquidity risk is related with insolvency at the following point: in cases of high liquidity, the risk of insolvency is decreased; on the other hand, in low liquidity, the risk of insolvency is increased; it is in this context that the above two risks have been characterized as ‘linearly coupled processes’ (Matz et al., 2007, p.174). At the next level, liquidity can have a series of different aspects – including ‘the

Administrative Theories of Management Essay Example for Free

Administrative Theories of Management Essay Henri Fayol a French industrialist has wrote a book title Administration Industrialle et Generalle in 1916 , according to his book theories about management he thought could be applied to the management of any organization with administrative responsibilities. Fayol identified five function which is still used today to all management activities , they were planning , organizing , commanding , coordinating and controlling . Fayol gives 14 principle of management : 1.Division of work According to Fayol , specialization increases output by making employees more efficient. Most of the employee may be able to deal with each item work that given to them if work is divided according to their skill and technical expertise . See more: My Writing Process Essay 2.Authority Fayol defined authority as the right to give orders and the power to exact obedience. That means , managers must be able to give order to the employees . Along with it , the responsibility will goes on. 3.Discipline Discipline is an essential for the smooth running of business which is without it an enterprise or organization is unable to prosper. An employees must obey and respect the rules that are state by the organization . 4.Unity of Command An employee should receive orders from one superior only . Fayol regarded having dual command is leading to uncertainty and hesitation on the part of subordinates and will make conflict between managers. 5.Unity of direction One head and one plan for a group having the same objective. that mean the organization should have a single plan of action to guide managers and workers . 6.Subordination of individual interest to the general interest There should be no conflict of interest between individual ambition and the well-being of the organization as a whole. This principle requires a firm but fair hand from superiors who should set a good example. 7.Remuneration Workers must be paid a fair wage for their services . Fayol looked for some basic principles in the method of payment such is it shall assure fair remuneration , encourage keenness by rewarding well-directed effort and not lead to over-payment going beyond reasonable limits. 8.Centralization Fayol considered that an element of centralization must always be present which is each subordinate are involved in decision making. 9.Scalar Chain It is also known as line of authority . The unity of command can lead to excessively chains of authority which hinder communication. Hierarchic organizations regularly insisted that departments communicated with each other only through their heads. 10.Order For Fayol, people and materials should be in the right place at the right time . This presupposed the resolution of the two most difficult managerial activities: good organization and good selection. He saw the basic problem as the balancing of an organizations requirements with its resources. 11.Equity Managers should be kind and fair to their subordinate and treated them equally in order to obtain commitment from them . 12.Stability of tenure of personnel A management should provide orderly personnel planning and ensure that replacements are available to fill vacancies because employees need a period of stability in a job to deliver of their best. 13.Initiative Fayol cautions managers against the personal vanity which prevents their employees from allowing to think through a problem and implement a solution rewarding experience which increases motivation and high levels of effort. This meant , employees are allowed to originate and carry out their plans for the organization. 14.Esprit de corps. Dividing enemy forces to weaken them is clever, but dividing ones own team is a grave sin against the business. It is saying about promoting team spirit will build harmony and unity within the organization.

The Anarchist Journal, Mother Earth :: Mother Earth Essays

"This version of Mother Earth was an anarchist periodical aimed at bringing up progressive issues, and discuss these. It was in circulation among people in the radical community in the United States from 1933 - 1934." -- Wikipedia Repeatedly in history, conceptions of nature have served as ideological justifications for political theory. The most obvious example is the Hobbesian state of nature against which even the most oppressive government appears perfectly legitimate. Whereas in most cases of political theory, nature looks like an incompetent savage or unreliable tramp, some anarchist lines of argument instead offer versions of nature as infinite, loving, or otherwise better than the artifices to which it is implicitly opposed. Whether for or against nature, depictions of the natural world in political theory consider it in cultural units of m eaning, a combination of icons and stereotypes that change not only our understanding of nature, but also of the units of meaning being referenced. In the early twentieth century journal Mother Earth, a construction of nature comes together, in a publication interested mostly in anarchist and feminist goals, that worshipped nature as a huge, consuming, feminine super being. Certain traits in the construction of nature in this journal form an account of nature as a particular type of femininity to be admired, a move laden both with direct strategic value and creeping implications for the idealizations of womanhood. In order to establish the desirability of the journal’s goal of a world without artificial systems of control, the opposition of nature and artifice is a crucial first step.

Intro to Contemporary Society

To ask any person what family means in contemporary society is to take a glimpse into the multitude of terms describing family forms, that is; â€Å"household, couple family, nuclear family, extended family, single-parent family, blended families and stepfamilies† (Germov & Poole, 2007). Therefore regardless of how a family is structured an integral component that each one of these families has is the role they play in the socialisation process.That is, every person’s life from the time they are born till the time they pass will be encompassed with acquiring what is their cultural â€Å"norms, values, beliefs, attitudes and language† (Gecas, 2001, p. 2855). In doing so the individuals self and personality will be formed and moulded. For the purpose of this essay I will concentrate on the significance of family in the socialisation process and three facets for which family is central, they are: behaviour, development and gender roles.Predominately, the three aspec ts will focus on the primary socialisation that focuses on the progression of one’s development. It will examine the nuclear family diversity within family socialisation and describe how different family types socialise. Finally it will briefly discuss the change in family roles within contemporary society. Socialisation is a continual process of cultural diffusion that recognises social identities, roles and personal behaviours that an individual will learn so to become a member of society (Scott, 2006).Every individual begins the process of socialisation within the early years of personhood within the context of their family. Our parents, siblings, grandparents and extended immediate family are our primary agents, who develop our knowledge and skills through a variety of actions (Scott, 2006). Therefore the family in the socialisation process is the most influential and essential for a child’s development. A newly born baby is not a very social being; it is the paren ts’ role to train the baby and to help make it properly social (Plummer, 2010).As parents respond to their baby’s physical needs, they are starting to implement what the baby should expect from their surroundings and the way they should communicate their needs. A child’s earliest interaction with society is through the relationships it develops with its family members. These relationships during a baby’s development play a key role in their future social adjustments (Strickland, 2001). In relation, families who provide dependable and responsive care, aid the child to develop personal evelopment that can be considered typical to what society views as normal. In doing so the child will be able to develop relationships with others that are beneficial and nourishing (Plummer, 2010). An example of children who do not receive this type of care would be to refer to the studies that have been complied regarding feral children. It has been suggested by Plummer (20 10) that children who have been â€Å"left to live in isolation and then discovered, later show that they simply cannot function as social beings† (p. 20).Similarly a family who during the child’s developmental years pass on what they think and understand to be principle behaviours, attitudes, skills and values can be suggested to be exercising the social learning theory researched by Jean Piaget (1896-1980). According to social learning theory, behaviours and attitudes develop in response to reinforcement and encouragement from those around us†¦ the identity people acquire is based more on the behaviours and attitudes of people around them than the interior landscape of the individual (Anderson & Taylor, 2006, p. 4). For example, household rules govern behaviour, generosity and caring are socially respected merits that are taught within the home and culture, and interpersonal behaviour function as models for interactions with outside people (Strickland, 2001). He nce, during the primary socialisation it is not only the matter to understand what are the patterns of behaviour, the rules or the norms, â€Å"it is a matter of learning to the extent to which they become part of the way people think† (Gecas, 2001, p. 2856).In addition, support and control from families are the most powerful models of influence in the socialisation process. Children who are continually supported by their family through the progression of significant life stages are found to present encouraging â€Å"cognitive development, moral behaviour, positive self esteem, academic achievement and social competence† (Rollins & Thomas, 1979, p. 41). Conversely, where there is a lack of family support children may display negative outcomes. Rollins and Thomas (1979) suggest â€Å"low self esteem, delinquency, deviance, drug use, and various other problem behaviours† (p. 2). Also, parental control is just as important as support in the socialisation process. J ust like support, the level of control families exercise forms of punishment, discipline, supervision, strictness and monitoring can lead to positive or negative developmental and behavioural outcomes for the child. A significant behaviour that is discovered in the family context is what it means to be a boy or girl. This process takes place when the families we exist in â€Å"condition our behaviours by treating boys and girls in accordance with social expectations† (Holmes, 200, p. 3). Children â€Å"quickly learn how men and women are expected to behave, even if those close to them do not always behave according to those expectations† (Holmes, 2007, p. 43). The socialisation experience of girls across cultures is geared towards motherhood and males will be workers (Hoffman, 1977). The main point here is these similarities across cultures and over time have led many to believe that gender roles â€Å"must be biologically based and unchangeable† (Hoffman, 1977, p. 644) to reflect the expectations of society.It tends to be the case in contemporary society that an array of different family types exist. No more are children being born into married mother and father couples, they are also being reared to unwed heterosexual couples, divorced couples, unattached heterosexual men and women, and to adults who have used IVF techniques, to which they may or may not be related too. This is only a selection of a small number of family types that now occupy society and as a result the way in which these families come to socialise will differ.To identify why these differences exist would be to observe not only the family type but factors that are confounded within the family type (Grusec & Hastings, 2007). In other words, according to Grusec and Hastings (2007) the functioning of an individual is influenced by the relationship within the family. Therefore, if there were an absence of the mother or father in the home, such as single-parent habitat, it w ould bestow a different family socialisation context.Also, children and parents who live in different family structures may have the right to use distinctive economic, community and social resources, and as a result this may offer greater experiences of cultural surroundings in a variety of ways. For example, parents with â€Å"low incomes and less access to resources show poorer socialisation practices and less authoritative parenting styles, compared to more financially well off parents† (Grusec & Hastings, 2007, p. 329).Children who live in homes that require constant residential moving, for example parents who are divorced will experience problems in adjusting compared to children whose families provide stable environments (Grusec & Hastings, 2007). Consequently, for the majority of human beings who will experience society through the observations of our initial family practices, we will all grow up thinking that ‘our’ family is normal. It is not until we beg in to realise that ‘our’ family is a part of the many varieties of family types mentioned above, that the diversity of family is introduced.Even until today the nuclear family continues to create a dominant principle in much of the Western world, and Rapoport and Rapoport (1982) have described family diversity by contributing to the idealised conception that the nuclear family is disappearing. As Poole (2005, as citied in Bittman & Pixley, 1997) has pointed out examining household types at one juncture obscures transitions such as children leaving home, thus creating single-person or couple households; having children; separating and divorcing; ageing and moving to live with married children or to supported accommodation; and then dying.Throughout this period, nuclear family households are created and broken up and then recreated – sometimes several times (p. 67). Factors that are also contributing to the demise of the nuclear family are â€Å"increased longevit y, declining fertility, rising divorce rates and increase in the proportion of people who will never marry† (Poole, 2005, p. 67-68). Hence, it is no longer infrequent or rare to come across children who will appear from an assorted mixture of parents and families. Likewise it is not uncommon in contemporary society that the role of the women has changed.It is no longer the actuality that women will spend much of their lives pregnant, nursing or caring for children. This change has resulted primarily from three converging factors, â€Å"smaller family size, longer life expectancy and higher employment rates for women throughout their life cycle† (Hoffman, 1977, p. 644). The socialisation process across cultures for girls is geared toward motherhood; therefore if motherhood is no longer the major role of women in society, then the socialisation process can be expected to change (Hoffman, 1977).However, in spite of all these changes the responsibility for women to have chi ldren is still her role. Furthermore the role of the female in the family has evolved with the contemporary woman who is choosing to have an increased control over their fertility and as result they are marrying later in life, having children later, and having fewer children. In addition, the increased acceptance and expectation in society that women work is also bearing waves on the reduction of babies being conceived, so too is the proportion of women pursuing higher education qualifications.Overall, whether or not the birth rate remains low is difficult to predict, but there is clearly an increase in the number of couples who expect to have only two children (Hoffman, 1977), so where does this leave the generation continuance in the socialisation process? In conclusion every human being when they enter the world of life will be thrust into the process of socialisation for which their families bear the greatest responsibility. They will become a distinct mark in the culture they p reside too and the self will evolve through the wondrous capabilities of learning, identifying, and developing who they are as an individual.There are many aspects for which the family is fundamental during the socialisation process and we can appreciate that in respect to the assortment of different family types there will be altered approaches to how families socialise, much diversity and ongoing change. As the individual evolves during the many stages of their life, they too will become the family member who takes the role in the socialisation process and it will now be their responsibility to ensure that the culture they belong to continues on. References Gecas, V. (2001).Socialisation: Encyclopedia of Sociology (Vol. 4, 2nd ed. , pp. 2855-2864). Retrieved from http://www. gale. cengage. com Germov, J. , & Poole, M. (2007). Public sociology: An introduction to Australian society. Sydney, Australia: Allen & Unwin. Grusec, J. E. , & Hastings, P. D (2007). Handbook of socialisation : Theory and Research. New York, NY: Guilford Publications. Hoffman, L. W. (1977). Changes in family roles, socialisation, and sex differences. American Psychologist Journal, (August), 644-657. Holmes, M. (2007). What is gender?.London, England: Sage Publications. Plummer, K. (2010). Sociology: The basics. Abingdon, Oxon: Routledge. Poole, M. (2005). Family: Changing families, changing times. NSW, Australia: Allen & Unwin. Rapoport, R. , & Rapoport, R. N. (1982). Families in Britain. London: Routledge Rollins, B. C. , & Thomas, D. L. (1979). Parental support, power, and control techniques in the socialisation of children. New York, NY: Free Press Strickland, B. (2001). Socialisation: The Gale Encylopedia of Psychology (2nd ed, pp. 607-609). Retrieved from http:www. gale. cengage. com

Religious groups in Mediterranean in 900 a. d.

The representative sample is Spain, a Mediterranean country. Mediterranean World, by and large, had gone through many inter-religious wars and convulsions, until for a change a time of greatest glory arrived in the Middle Ages. During this period, the Muslims and Christians were able to live in peace and harmony. This resulted in the practice of cosmopolitan culture, and people of both the religions lived in mutual trust creating unique blend of Western Civilization, where in the contribution both the Christianity (Western) and Islam was more or less equal.Notwithstanding the dominance of the Muslims (Islam), religious harmony was the hallmark of the era. But the peaceful situation did not last for long. Arabic (related to Islam) was the primary language of cultural preservation and socio-spiritual progress during 800 a. d. in the Mediterranean history. In the initial stages, the language and religion (Islam) were imposed on the people. The impact of Islam was greatest during this ce ntury. It remained so between the 7th and 13th centuries. Every religion is linked or associated with a particular language like Arabic to Islam!The language prospers means the concerned religion thrives and vice versa. During the ascendance of Arabic language, Hebrew and Latin had also an important roles to play. They were clerical languages. At the same time, Arabic, apart from being the clerical language, was the language of poetry and prose as well . The califal library in Islamic Cordoba alone held 4000 books -the librarian’s catalog held information on some 600,000 volumes. The laymen of Spain do not have the knowledge of the immense contribution of the Muslim culture beyond the architectural remnants.But they celebrate with great pomp and fanfare the festival of the rout of the Muslim pirates. Notwithstanding the dominance of the Muslims (Islam), religious harmony was the hallmark of the era. To the eighth century Muslims, Iberian Peninsula was the entry point. The emo tional, physical and spiritual atmosphere was perfect. Cultural progress and constructive socio-spiritual activities were possible under such circumstances. Exquisite architectural masterpieces were built and scholarly writing was encouraged, and this had a profound influence on the life in Mediterranean area and many other parts of the world, for centuries to come.This is the greatest contribution of Muslims to this region in 900 a. d. â€Å"The Muslims who entered Iberia through the Gibraltar Strait in 711 defeated the Visigoths and moved up to the Pyrenees and maintained their stay for several centuries. Finally, with the fall of Granada in 1492, the Muslim presence was ended by Christian forces from the north. The Muslim-led civilization of medieval Iberia, a. k. a. Al-Andalus made many noteworthy contributions to humanity. † The influence of Islam that began in the early 7th Century continued till the 11thcentury.The greatness of this civilization and the dominance of Ar abic language have been highlighted by many scholars in their works. There were scholars who worked exclusively on copying Quran. That was not the era of the printing press. Book worship was the dominant quality of the Islamic polity. The Islamic Rulers encouraged building book-treasurers. So, Islam combined with Arabic language had profound influence in Spain and on the Mediterranean world during 900 a. d. It is pertinent to note here, what happened in 800 a. d. would contribute to the subsequent developments in 900 a. d. onwards. It was a period of positive and negative developments.The constitution of the new Empire sealed the break between the West and the East. It perhaps gave the West a new Roman Empire. Muslims incursions began to take place with more intensity across the Mediterranean, and they did not hesitate to impose their language and religion on the populace of the conquered territory. Trade across the Mediterranean came to a standstill and the ports, through which the merchandise arrived, were deserted with no commercial activity. The sea was no longer a safe route for commerce, because chaos prevailed all over the interior Mediterranean region initially.Due to the relentless pressure put by the invading Islamic outfits, Western Christian Civilization moved north. This resulted in the suspension of the contact with eastern, Byzantine Christianity. Over a period, they developed and formed into two distinct Christian groups. The common identity was lost. This situation worked to the advantage of Islam in the long run because their ‘religious enemies’ stood divided. Their hold and influence on the Mediterranean became even stronger. In this process, the replacement of Christianity of the southern and western Mediterranean areas by Islamic outfits had a catastrophic effect on Europe.In certain areas, a biased tax system was introduced to promote Islam. Additional taxes were imposed on Christians, but those who embraced Islam, were exemp ted. The religious persecution became order of the day. So the factors that contributed to the Muslim ascendancy were: patronage by the rulers for this religion, religious persecution for subjects practicing other religions, encouragement to literature in Arabic language, relentless pressure of the invading Islamic outfits on the people of Spain and the Mediterranean region.

IR - Midterm Essays - Production Economics, Business Law

IR - Midterm Essays - Production Economics, Business Law The ongoing negotiations between The Ontario Public School Boards Association (OPSBA), the government and the Elementary Teachers Federation of Ontario (ETFO) have once again broken down. While most of the issues having tentatively been resolved the main sticking point are sick leave and benefits. Craig presented the input-output model of industrial relations system in the late 1960s. In his model, the actors and the context are similar to those of Dunlops model. The main component of Craigs model are: (a) the inputs or the goals, and the values and power of the actors; (b) mechanism for the conversion of inputs into outputs; (c) the outputs of the system are the financial, psychological and social rewards for the workers. The output is in the form of the rules, which govern matters such as pay, working conditions, and hours of work. One of the major objectives of theorising industrial relations is to help the practitioners to understand what is taking place and causes for the same. Industrial relations theory might be useful to practitioners if it could help them in three respects: first, to understand the present industrial relations situation; second, to forecast trends and to predict what will happen under specific given conditions; and third, to help the practitioners to bring about certain desired changes and to avoid certain other changes in the present or in the future state of industrial relations. One of the most difficult attempts in industrial relations is to build up a theory and to generalise on its activity, which is highly dynamic. A host of factors, both internal and external, and conflict generating as well as conflict resolving factors, influence the shape of industrial relations activity. The industrial relations system in an organisation works in the context of pressures, tensions and conflicts, and is mainly related to power politics, economic, cultural and other differences. An inter-mix of such dynamic factors, and key institutional variables, is necessary in theorising industrial relations. - See more at: http://ilrexpert.blogspot.ca/2009/03/approaches-to-study-of-industrial.html#sthash.lsDhrDrB.dpuf

Declare Your Independence From Toxic Fireworks Pollution

Declare Your Independence From Toxic Fireworks Pollution It may come as no surprise that the fireworks displays that occur around the U.S. every Fourth of July are still typically propelled by the ignition of gunpowder- a technological innovation that pre-dates the American Revolution. Unfortunately, the fallout from these exhibitions includes a variety of toxic pollutants that rain down on neighborhoods from coast to coast, often in violation of federal Clean Air Act standards. Fireworks Can Be Toxic to Humans Depending on the effect sought, fireworks produce smoke and dust that contain various heavy metals, sulfur-coal compounds, and other noxious chemicals. Barium, for instance, is used to produce brilliant green colors in fireworks displays, despite being poisonous and radioactive. Copper compounds are used to produce blue colors, even though they contain dioxin, which has been linked to cancer. Cadmium, lithium, antimony, rubidium, strontium, lead, and potassium nitrate are also commonly used to produce different effects, even though they can cause a host of respiratory and other health problems. Just the soot and dust from fireworks alone is enough to lead to respiratory problems like asthma. A study examined air quality at 300 monitoring stations across the United States and found that fine particulate matter spiked by 42% on the Fourth of July, compared to the days before and after. Fireworks Contribute to Environmental Pollution The chemicals and heavy metals used in fireworks also take their toll on the environment, sometimes contributing to water supply contamination and even acid rain. Their use also deposits physical litter on the ground and into water bodies for miles around. As such, some U.S. states and local governments restrict the use of fireworks in accordance with guidelines set by the Clean Air Act. The American Pyrotechnics Association provides a free online directory of state laws across the U.S. regulating the use of fireworks. Fireworks Add to Worldwide Pollution Of course, fireworks displays are not limited to U.S. Independence Day celebrations. Fireworks use is increasing in popularity around the world, including in countries without strict air pollution standards. According to The Ecologist, millennium celebrations in 2000 caused environmental pollution worldwide, filling skies over populated areas with â€Å"carcinogenic sulfur compounds and airborne arsenic.† Disney Pioneers Innovative Fireworks Technology Not usually known for championing environmental causes, the Walt Disney Company has pioneered new technology using environmentally benign compressed air instead of gunpowder to launch fireworks. Disney puts on hundreds of dazzling fireworks displays every year at its various resort properties in the United States and Europe, and but hopes its new technology will have a beneficial impact on the pyrotechnics industry worldwide. Disney made the details of its new patents for the technology available to the pyrotechnics industry at large with the hope that other companies will also green up their offerings. Do We Really Need Fireworks? While Disney’s technological breakthrough is no doubt a step in the right direction, many environmental and public safety advocates would rather see the Fourth of July and other holidays and events celebrated without the use of pyrotechnics. Parades and block parties are some obvious alternatives.  Additionally, laser light shows can wow a crowd without the negative environmental side effects associated with fireworks. Edited by Frederic Beaudry.

Coca cola company report Essay Example | Topics and Well Written Essays - 3250 words

Coca cola company report - Essay Example During this long time of its business Coca Cola has done many mergers and acquisitions with various companies. The company has also diversified its business in health drinks, bottled water, fruit juice etc. Coca Cola has created a huge customer base and maintains a strong connection with its targeted customers. Coca Cola is one of the recognizable brands in the world. It is a 16 billion dollar brand. Coca Cola produces the top five soft drinks like Diet coke, Fanta, Coca cola, and Sprite etc. It is also involved in manufacturing other products like vitamin water, Minute maid, powerade etc. The company has the license to market more than 500 beverage brands including water, sparkling drinks, juice, sports & energy drinks, ready to drink coffee or tea etc. Coca Cola has the world’s largest distribution system (Isdell and Beasley, 2011). It has many bottling partners throughout the world for selling its beverage. Its present employee strength is 130,600. In 2013 the company has earned revenue of US$ 46.854 billion. In 2013 Coca Cola has its total assets of US$ 90.055 billion. The company has many subsidiary companies. In 1920 Coca Cola became a publicly trading company. Coca Cola was innovated in 1886. From that time it has become the catalyst for inspired innovation and social interaction. This non alcoholic beverage created a global brand which provides refreshment to its customers throughout the world. This product was invented by John Stith Pemberton in 1886. In this year the first newspaper ad of Coca Cola appeared describing it as refreshing and delicious beverage. The Coca Cola syrup and extract was labeled as copyright under John Pemberton. In 1889 the formula of Coca Cola and the brand was bought by Asa Griggs Candler. He started the company Coca Cola in 1892. The company’s Spencerian script and its trademark were registered in 1892 with the Patent office of U.S. In the company’s second annual meeting the

Saving the Manatees case study Example | Topics and Well Written Essays - 1000 words

Saving the Manatees - Case Study Example Moreover, Tom had to look for sponsors to fund the advertising and campaigning costs. The national environmental protection agency donated 300,000 United States dollars to assist in creating public awareness about the bill and urge more people to vote for it (Ragsdale 137-138). A linear programming (LP) spreadsheet model would play a significant role in designing how to allocate the provided funds to different advertising agents. The spreadsheet model assists in determining the total impact of using various advertising agents, the total constraints, and the optimal solution. Description of the data The data from the spreadsheet consists of 3 columns. The first column C shows the cost per unit of the advertising medium used in U.S. dollars. The following data represents the objective variables. The objective variables work in maximizing or minimizing numerical values. The value presented on the objective cell is the expected net budget value of the project. The product of C and decisi on units I give the total cost of advertisement. The second set of data is represented by E showing per unit impact rate. This column represents the constraints. Constraints define any possible variable that a linear programming problem takes. In the data E provided, constraints represent percentage impact of using a certain medium for advertising. The next data is represented by G showing the minimum value of decisions made with the smallest advertising medium. On the other hand, column K presents data of the maximum decision a product of using large advertising mediums. Discuss the results After constructing the spreadsheet and doing calculations, the following results were arrived at. What is the optimal solution? The total impact rate was $23,515. The values for impact rate were arrived at by multiplying E with I. The total impact rate was used to calculate the optimal solution in order to decide which advertising medium would be more effective. From the model, the optimal solut ion was arrived at by the following calculation. X = 300,000/A (1+2+3+4+†¦.n) + B (1+2+3+4†¦n) =300,000/ (299,800 + 23,515) = 0.927 The following results indicate that 92.7% of the total budget would be well utilized by the advertising mediums proposed by Tom. The following turn out is very pleasing and Tom was likely to receive many votes towards the policy. Of the constraints tom placed on this problem, which are preventing the objective function from being improved further? On the other hand, Tom placed some constraints that prevented further improvement the objective function. The objective function on full-page Sunday paper and 30-second radio spot are in significant because they cost a lot and serve the same purposes as the half-page Sunday magazine and 15-second radio spot respectively. In addition, long magazine advertisements are sometimes boring and time consuming and most people by pass them. The absence of such constraints would give Tom an opportunity to incor porate other advertising mediums like online ads. The marketing consultant provided short TV ads during the evening prime-time hours as the most effective medium of advertising. Suppose Tom was willing to increase the allowable number of evening TV ads. How much would this improve the solution? Improving the number of evening TV ads would cause a positive effect on the advertisement and increase the value of $23,515 into a higher level. Increased evening TV ads increases the impact rate since a high number of

Plea Bargaining Assignment Example | Topics and Well Written Essays - 250 words

Plea Bargaining - Assignment Example On the part of the prosecution, the advantage is the assurance of having a conviction, albeit for a lesser crime or minimal penalty, over the possibility of the accused walking off with an acquittal. On the part of the defense, the benefit is the chance of being convicted to a lesser offense or for the same offense for a significantly lighter penalty over the possibility of a conviction on the original charge and for the maximum penalty [Premo v.  Moore (Docket No. 09-658)]. Finally, especially for high profile parties to case, a plea bargain avoids prolonged trial which means less publicity and media frenzy. It is admitted that a criminal prosecution is an action of the State and the prosecutor represents the State; nevertheless, the victim needs to be consulted in the process of plea bargaining. The victim suffered from the criminal act and will have difficulty in overcoming the trauma and in moving on if he still feels that he has never been truly vindicated with the plea bargai n deal. I agree with plea bargaining. Although it is never a perfect system, it sure does make the wheels of our criminal justice system move forward for the common good. Reference List: Jeff Premo v. Randy Joseph Moore, Docket No. 09-658. Accessed on May 26, 2011. Available at http://www.supremecourt.gov/opinions/10pdf/09-658.pdf

The Work And Impacts Of Gertrude Wilson Social Work Essay

The Work And Impacts Of Gertrude Wilson Social Work Essay When pursuing a degree in social work, a student experiences equal exposure to group work and individual case work. The curriculum set out by the Council for Social Work Education (CSWE) requires that a healthy mixture of the two be taught in order to grant a degree in social work (CSWE, 2010). Every person becomes involves with different groups during their life, but within social work, groups are a tool for helping bring people together and solve problems, not only for recreation. One of the people responsible for the foundation of group work education in America was Gertrude Wilson. Gertrude Wilson was born in 1895, three years before the first course on social work was available at Columbia University in 1898. She was raised in a town with fewer than 200 people in Dana, Illinois (Chambers, 1986). Miss Wilson grew up seeing women like Jane Adams and Frances Perkins having an impact on the social fabric of America through the settlement house movement. She entered Illinois Womens College in 1915, but ended up receiving a Bachelors degree in Philosophy from the University of Chicago (Chambers). After two years of teaching high school, she became a secretary for the Young Womens Christian Academy (YWCA) in Pennsylvania. Ten years later, she returned to Chicago as the administrator of the new Women in the Workforce branch of the YWCA. Miss Wilson has stated that her experience with the YWCA opened her eyes to the ability of groups to influence peoples lives for the better (Greenwood, 1985). It was during her time with the YWCA that she met Grace Coyle, a sociologist, who convinced her to leave the YWCA and take a position teaching at Western Case University in Cleveland, Ohio in 1935. Wilson attended the University of Chicago part time while teaching in Ohio and received her M.A. from its School of Social Service Administration in 1938 (Chambers, 1986). She became a member of the American Association for the Study of Group Work (AASGW) and assisted Coyle with some of the first research done on groups in social work. Shortly after receiving her degree, Wilson moved to the University of Pittsburgh. It was here that she published her first two, and what many believe, most influential books (Weil, Southerland, Chou, 1991). Her first book, Case Work and Group Work was published in 1941.When Wilson began writing, the field of social work was dominated by case work, a more individual based approach that applied methods of psychoanalytic theory rather than examine environmental factors. Along with Coyle, she was among the first to argue that personal problems were not solely internal, but also found in external sources such as family organization and interaction. She advocated an integrated approach that involved both case work and group work to treat separate issues together rather than individually (Wilson G. , Case work and group work, 1941). Case Work and Group Work was not written with the intent to make group work seem more important than case work. In the first few pages of Case Work and Group Work, Wilson decried the short-visioned little cults of method and function that claim their superiority at the expense of healthy clients (Wilson, 1941). Hers was an argument to consolidate the two approaches rather than create separate disciplines. Group social work existed, but still lacked any single academic foundation for study. She presented the book before the AASGW, the Psychiatric Social Workers Association (PSWA), and multiple schools of social work around the country. At the National Conference on Social Work in 1942, Gertrude Wilson further expanded on what she began discussing in Case Work and Group Work. Wilson believed that group work could bring about changes in the values of individuals and society as a whole. She argued that a worker could dynamically influence the environment of the group for the better by directing certain processes towards specific social goals (Wilson G. , 1942). At this conference she defined three different ways in which the worker might influence the group by à ¢Ã¢â€š ¬Ã‚ ¦directing the process toward the accomplishment of a social goal conceived in a democratic philosophy. They are 1) developmental, as it provided for normal social growth; 2) protective or corrective, in that it could be offered to people without groups; and 3) instrumental in achieving of socially desirable ends. (Wilson) Her view put forth the idea that the good of the one and the good of the many were dependent on each other and social workers had a social responsibility to address both in order to build society (Weil, K., Southerland, 1991) After several years at Pittsburgh University, Miss Wilson and her colleague Gladys Ryland published Social Group Work Practice. Group work had lacked this academic foundation for so many years. It offered a systematic method of applying group work for social work practice. As the first book to actually offer a process for applying group work, it became the first textbook for group work and was used in schools of social work across the United States. It was called the Green Bible due to the color of its cover and size (Weil, Southerland, Chou, 1991). Many still consider it the most influential book on group work in social work history (Chambers, 1986). The 700-page book can be divided into two sections: practice methods and case studies. The first half of the book described group work methods and theories about groups. For the first time, a social group work method was described. This was based on Wilson and Rylands experience with groups and Grace Coyles research. Miss Wilson expressed the key goal of group workers as such: The workers aim is to help the members of groups develop the capacity to carry on their own group life and achieve goals (Wilson, 1949). This goal is still considered important and appears in the National Association of Social Workers (NASW) Code of Ethics to this day NASW, 2009). The second half of the book contained analyses of different groups, their specific activities and how the social group work method applies to them. Miss Wilsons research over the years is seen here in the detailed case studies included in this section. The case studies cover groups from preschool to retirement, reflecting the extent that Miss Wilson went to in researching the book. Significantly, much of the case study material was drawn from work in recreational and informal educational agencies because group social work was not practiced often in a clinical setting at that time (Weil, Southerland, Chou, 1991). The case studies included in Wilsons book may be dated, but the concepts of group work that they represent have withstood the test of time. The last half-century has seen a great deal of social change and numerous group work textbooks since Social Group Work Practice, but Wilsons original ideas about group work have remained largely unchanged and few modern texts can refer to group work without referencing the work of Gertrude Wilson, especially this book. One of the most tempestuous times in Gertrude Wilsons life was during the time that she and Gladys Ryland were putting Social Group Work Practice together at the University of Pittsburgh. During the late 1940s, anti-communist politicians began attacking the field of social work because of its progressive views and support of New Deal policies to assist the needy (Andrews Reisch, 1997). One of the main targets was Marion Hathaway, the director of the School of Social Work at the University of Pittsburgh (Reisch Andrews, 2001). Wilson was among the several educators and students that supported Hathaway and her support (along with many other faculty members) caused friction between the School of Social Work in Pittsburgh and the university chancellor (Wilson, 1978). Wilson was one of the many professors who resigned from the college in 1950 under pressure (Wilson). Ryland was terminated after refusing to resign a few months after Wilson left (Andrews Reisch). Wilson did not let this controversy stop her career. She joined the School of Social Welfare at Berkeley in 1951. It was here that she developed a professional education program focused on training new social workers. Originally known as the Certificate Program in the Social Services, it contained specific courses over a two-year period that ended with a two-week seminar on campus (Greenwood, 1985). The Council on Social Work education (CSWE) in 1952 adopted this program as the model for national accreditation (Weil, Southerland, Chou, 1991). At Berkeley, Wilson taught courses in both theory and practice in group work. She was a frequent speaker at seminars and conventions all over the United States and she guest-lectured at the Columbia, Smith, and Tulane Schools of Social Work. Even after retirement, she served as a consultant to social agencies, schools of social work and professional associations. Wilson used her own experience to constantly refine what she considered a dynamic aspect of social work (From practice to theory: a personalized history, 1976). Wilson wrote dozens of conference papers, journal articles, chapters in books, and monographs although she will most likely always be remembered for Social Group Work Practice with Gladys Ryland in 1949. She was one of eight social work pioneers chosen for the NASW Oral History Project in 1978. Each participant took part in a 1-2 hour interview that was recorded and placed in the Library of Congress. Berkley performed a similar interview on videotape in 1982. Both recordings are very difficult to obtain. Although she officially retired from Berkeley in 1963, the college was very gracious following her death from cancer in 1985 (Greenwood, 1985). Gertrude Wilson was an amazing woman who pushed social barriers as an educator and activist. She was one of very few women with a full professorship in the 1930s. Her work in the first half of the 20th century still influences social work today in the 21st. She had a passion for helping people that encouraged her to study a field of practice that was barely recognized until the 1940s. Not only did she pursue that field, she made it possible for others to do so as well by writing the first textbook on the practice of group work. Her certificate program at Berkley was the foundation for modern undergraduate social work curriculum in universities across the nation. These are all accomplishments she made in her field that show her impression on the practice, theory and future practitioners of social work. Personally, I am inspired by her resolve to follow her passion even though there wasnt a road to follow; she dug it out herself so that she could reach her destination and so that others could follow her. It is this attitude that inspires me in my pursuit to implement school social work in Oklahoma. It will never exist in Oklahoma if people do not fight for it and have a practical way to practice it once it does.

The Theme of Carpe Diem in Francis Macomber and Capital Of The World Es

The Theme of Carpe Diem in Francis Macomber and Capital Of The World  Ã‚   The Short Happy Life of Francis Macomber and The Capital Of The World  Ã‚     A lot of Hemingway’s stories deal with life and death. Death even found it’s way into some of the titles we have read so far. However, in discussing death, we first have to look at life or rather how a life was lived, to truly understand what death meant in the particular instance. Both short stories, The Short Happy Life of Francis Macomber, and The Capital Of The World deal with lives cut short by a chance and accidental encounter with death, while the soon to be deceased seem to gamble and court death. Both also seem to have secondary characters that serve as guides of sorts into this journey. However only one of these characters seems satisfied when cut down, and that is what Hemingway thinks makes all the difference.   For example, in The Capital Of The World, were are introduced to the character of Paco. Early in the story, Hemingway writes, â€Å"Madrid is full of boys named Paco†(29). And, as stated in class, Francis, from The Short Happy Life of Francis Macomber, to bears a rather unusual name. While â€Å"Paco† is told to be common, we recognize â€Å"Francis† as being an odd name for a man. The names are different, but the effect seems to be the same. Hemingway named his characters to give us a picture of who they are. With â€Å"Paco†, we see just another faceless boy, and with Francis we assume a poor example of a â€Å"Hemingway man†. Both of these are then set up to be unremarkable characters that may have to prove their worth. And that is what drives each particular story.   Both stories also have characters that drive each respective protagonist into his... ...;The Short Happy Life of Francis Macomber ends with Wilson saying, â€Å" ‘I’m though now†, he said,’I was a little angry. I’d begun to like your husband’†(28). What Hemingway is telling us plainly is that Macomber was able to achieve something. His death, although tragic, is not as tragic as Paco’s. As we have said many times in class, Hemingway knows death does indeed come for everyone. From short stories like The Killers to novels like For Whom The Bell Tolls, death can almost even be described as a reoccurring character in Hemingway’s work. However death impact is weighed by comparing it to life. For Macomber, death came at his highest point. He went down like man. Paco however, lost his life before he could lose his innocence. He was not even given the chance to live. And that is what Hemingway thinks is all the more tragic. To die not like a man, but a boy.   

Qualitative Versus Quantitative Methods in Education Research

All educational (and other) research falls into two broad methodological categories: qualitative and quantitative (Lincoln & Denzin, 1994; Charles, 1998; Merriam, 1998; Holliday, 2001). â€Å"Research that relies on verbal data is called qualitative research, while research that relies on numerical data is called quantitative research [emphasis original]† (Charles, p. 30). Various opinions exist, depending on one†s viewpoint, experience, or preference, about which of the two major approaches to education research, qualitative or quantitative, is better. In my own opinion, neither quantitative research in education nor qualitative research in education is inherently â€Å"better† or â€Å"worse†; one†s research method must spring from the design and content of the project itself. To decide on one research method or another, based on other reasons, seems to me both artificial and possibly harmful to the project. I believe that both of these methods are inherently, equally useful depending on how and why they are used, and on what is expected from the project by the researcher and others. According to Charles (1998), the original impetus for any educational research project, either qualitative or quantitative, springs from an initial recognition of a particular problem or concern, perhaps previously unidentified or insufficiently researched: A concern is identified for which there is no ready answer. The concern may have arisen because of a need, an interest, or a requirement, or a commissioned work, and may have been present for a long time or may have arisen unexpectedly. For example . . . ducators have identified a disturbing pattern of academic achievement in . . . schools-students from certain ethnic groups seem to progress more rapidly than others, despite the educators† efforts to provide equal educational opportunities for all. (p. 10). We would use qualitative research . . . to investigate and describe the after-school activities of . . . high school students newly arrived from El Salvador. We would try to document carefully who did what, and the data thus obtained would be mostly verbal, acquired through observation, otation, and recording. On the other hand, if we wished to assess the language and mathematics abilities of those same students, we would use quantitative research. . . . administer tests that yield numerical scores we could analyze statistically. (Charles) Qualitative research in education involves using research methods that might include observation; interviewing, or shadowing of research subjects, and/or interpretation of data, from an individual, non-empirical perspective. Quantitative research, on the other hand, uses methods like statistical surveys; questionnaires with results are broken down by percentages, and interpreted on that basis, and other empirical (rather than interpretative) methods. It is also possible, within some education research projects, to combine qualitative and quantitative research into one project, for example, by doing both statistical surveys of minority high school students on their feelings about access to college-preparatory and advanced placement courses, and personal observations of minority students within their high schools. I see considerable merit within both educational research methods, and have read a number of both qualitative and quantitative studies that I have found worthwhile and helpful. Therefore, I believe that it depends on one†s project design, and one†s goals for the project, whether one should select either a quantitative or a qualitative research method, or perhaps a combination of both methods, to best achieve one†s goals for an educational research project.

Financial Analysis of Mitchells & Butlers 2007 Annual Report

Title Page Date: 12/12/09 The following report is designed for the purpose of a business analysis. I have chosen to analyse Mitchells & Butlers PLC by firstly, looking closely at the annual report produced by the company over a two year period and secondly, by researching their financial activities further than the annual report explains. I will compare and contrast ratios to help give the reader a better understanding of the company’s profitability, liquidity, activity and leverage. Summary In my analysis of Mitchells and Butlers PLC accounts for the years ending 2007 and 2008 I found that the Group has a very complex financial structure. Especially with the occurrence of a financial disaster which ended in the loss of two years worth of earnings, which, in turn resulted in the departure of the finance director and calls for further boardroom departures from the disgruntled shareholders. Mitchells & Butlers is a high geared business and therefore a risky investment venture. The company are well positioned in the market for long-term success but the ratios do let down the attractiveness of investment by their much lower percentage of current assets to current liabilities, high gearing and low net profit margins. *Brief Historical Background* Mitchells & Butlers is one of the UK’s largest operators of managed establishments with a strong portfolio of branded and unbranded pubs and restaurants with a mass market appeal. Their popular brands include All Bar One, Harvester and Ember Inns. Founded in Smethwick Birmingham as a result of the Beerhouse Act of 1830 easing the law on domestic brewing, Henry Mitchell’s and William Butler’s breweries merged in 1989. The company acquired rival breweries and rapidly expanded and merged with Bass in 1961, emerging as Six Continents before separating into hotel and retail businesses and becoming Mitchells & Butlers once again. Implication of Ratios on Mitchells & Butlers *(M&B)’s Financial Position* Mitchells & Butlers Gross1 profit ratio for both 2008 and 2007 is 25% and 24. 9% respectively. An increase of 0. 1% is satisfactory during these trying times for Mitchells & Butlers PLC. This indicates that operating costs account for 75% of the sales revenue. These huge costs are largely down to M&B’s ‘value and volume’ strategy. The company feel they are well placed in the troubled economy as they offer great value for money. This strategy makes for a high sales turnover but not a huge mark up on the product. They are constantly striving to be as efficient as possible and have a low paid and low skilled workforce to help combat high operating costs, and gain a competitive advantage. The Group have faced a turbulent year, dealing with the economic downturn in consumer spending and the inevitable decline in alcoholic beverage sales across the sector as a whole. This was not helped by the introduction of the smoking ban in England and Wales, following suit from Scotland and Northern Ireland, and costs such as fuel and energy spiralling ever higher. It’s no surprise then, when we look at the Net Profit Margin2 and see that it has decreased by 1. 5% from 10. 9% in 2007 to 9. 4% in 2008. In the midst of a depression this decline is not too alarming. With a Gearing ratio3 of 2. 4:1 in 2008 and 1. 5:1 in 2007 there is a high risk involved when investing in this company. From analysing M & B’s debt structure it seems further leveraging of its balance sheet would be difficult given the harsh, current conditions in debt markets. The Group’s pension fund deficit creates further problems when trying to attract prospective private equity buyers. As you can see it has become a considerably higher geared company in 2008 and this is due to the considerable loss faced by the company in an unexpected twist in the Mitchells & Butlers story. When entering into a property venture with company R20, both groups were advised by the bank, as part of their loan agreement, to take out hedges against interest rates and inflation. This investment would prevent Mitchells & Butlers from losing as much money as they would have, had they not taken out the hedges in the instance that the market turned against them. The bank also advised the companies to do this, two weeks prior to the investment being made as the hedges could take some time to execute. The hedges were purchased mid July, by the end of July the credit crunch had kicked in and the bank withdrew its credit approved terms. Both companies were left with hedges in place but no investment to back them against. M & B held onto their hedges until January 2008 hoping for an upturn in the market. By January 2008 it had become apparent that this was not going to happen and M&B disposed of them. Using them would have been very risky, especially since finance director Naffah had already been let go. â€Å"At the end of last financial year, an exceptional accounting loss of ? 155m post tax was booked in respect of the hedges. The above settlement of the majority of the hedges results in a further ? 119m post tax exceptional loss which will be taken in the current year,† the company said in a statement. Looking equally bleak is M&B’s current ratio4 of 0. 888:1 in 2008 and 0. 391:1 in 2007. Many believe that businesses must have a current ratio of at least 2:1 to survive, proving Michells & Butlers as an unorthodox company. Unbelievably it functions with a negative working capital6, this is due mainly to the company keeping stock levels impeccably low and thus giving the acid test a similar result with a quick ratio5 of 0. 794:1 in 2008 and 0. 343:1 in 2007. Most of the stock is perishable, for example food served in their restaurants. A stock turnover7 of 9. 95 days in 2008 and 9. 75 days in 2007 is quite acceptable in the food and beverage sector. Low stock levels keep the business as liquid as possible. This gives the company some leverage when incorporated with the debtors8 and the creditor’s9 turnover which works out in favour of M&B’s debt structure. Debtors, pay-up within an average of 14. 3days. Contrast this with the creditors who give M&B, on average between the years 2007 and 2008, 66. 4 days of credit. That’s nearly five times as long as M&B allow their debtors. Another consideration I wish to highlight concerning the worryingly low current ratio is that for the most part M&B’s non-current assets are made up of property, plant and equipment. If the company found themselves with cash flow problems these assets could become non-current assets held for sale to help increase the current ratio. Return on Capital employed10 is 20. 18% and 19. 7% in 2008 and 2007 respectively. This is evidence that M&B is still a profitable company contrary to the problems arising in the last two years and are still gaining market share year on year. A three year plan has been put in place to rectify the hedging mishap. Ordinary Shareholders will not receive any dividend pay-outs for the next year three years as well as board members forfeiting their bonuses in a bid to pay off their ? 74m deficit. *How the inclusion of a Cash Flow* helps in the Analysis of the company’s financial position There are several advantages to preparing a cash flow statement along with the balance sheet and profit and loss account. The cash flow statement provides data which allows the reader to better understand where cash has come from, where cash has moved to, and why. If a company has no cash it cannot pay wages or bills or suppliers. Employers won’t come to work if you don’t pay them. Energy companies will cut off their supplies, as could the suppliers if the bills are not paid. If this happens the company may not be able to operate. This is why cash flow statements should be taken seriously by managers and done as often as daily if cash flow is tight. The cash flow statement explains where the cash and cash equivalents on the balance sheet come from in greater detail. It takes operating profit and adds back exceptional items, depreciation and amortisation to give us a better understanding of how much cash is to hand, as well increases and decreases in debtors and creditors. In M&B’s cash flow statement we can see that in 2007 M&B acquired ? m worth of Whitbread Pub Restaurants and made additional pension contributions of? 40m. In the cash flow statement figures can be compared more easily, they also aide preparation of forecasts. In both years a considerable amount of cash is spent on property, plant and equipment. It may be that these assets have not had time to realise their full potential. We can see that M&B has increased its cash and cash equiva lents by ? 12m at the end of 2008 compared to its previous year. Differences between the spread of cash year on year is quite apparent. In 2008 shareholders received ? 480m worth of dividends less than in 2007 as part of M&B’s three year strategy to eliminate hedging debt amounting to around two years worth of earnings. Conclusion At first glance, the ratios I have calculated show the illusion of a company in the midst of a financial crisis. But Mitchells and Butlers are breaking all the rules and coming out with a profit, succeeding where many competitors are failing, due to the down turn in the alcoholic beverage market and consumer spending overall. The hedging losses have no doubt affected a great deal of critical decision making regarding Mitchells and Butlers finances including investment attractiveness, risk taking and dividend payouts. The high amount of non-current assets is due to the extensive property portfolio which helps diffuse the worrying situation of such a low current and quick ratio. This company is constantly expanding and is year on year gaining market share. It adapts appropriately to its ever changing environment, as it keeps up to date with the economic climate and responds quickly to consumers needs. The ‘value & volume’ strategy is working well and the brands are becoming very well established in the UK. Debt payment is accounted for in the long term financial plan and the future looks far from dismal. I see a company trying to be as efficient as possible whilst waiting for the storm to pass. Appendix Gross Profit Ratio Gross profit x 100 Sales (turnover) 2008 – 477/ 1908 x100 = 25% 2007 – 472 / 1894 x 100 = 24. 9% Net Profit Margin Ratio Net Profit Before Interest & Tax x100 = Sales / Turnover 2008 – 179 / 1908 x 100 = 9. 4% 2007 – 207 / 1894 x 100 = 10. % Gearing Fixed Income forms of Finance : equity Fixed Income forms of Finance = Borrowings 2755 + Debentures 33 + preference shares 14 =2802 Equity – Capital Share 34 + reserves 2008 – 2802 : 1175 = 2. 4:1 2007 – 2317 + 47 + 14 = 2378 : 1576 = 1. 5:1 Current Ratio Current Assets : Current Liabilities 2008 – current assets 253 + non-current assets held for sal e 114 = 367 367:413 = 0. 888:1 2007 – current assets 303 + non-current assets held for sale 6 = 309 309:790 = 0. 391:1 Non assets held for sale within the next twelve months Quick Ratio / Acid Test Current Assets – stock Current Liabilities 2008 – 367 – 39 = 328. 328/ 413 = 0. 794:1 309 – 38 = 271 271 / 790 = 0. 343:1 Working Capital Days of Inventory /Stock Turnover Stock at the year end x365 Cost of goods sold 2008 – 39 / 1431 x 365 = 9. 95 days 2007 – 38 / 1422 x 365 = 9. 75 days Debtors Collection Period Debtors Turnover x365 Sales 2008 – 80 / 1908 x 365 = 15. 3 days 2007 – 69 / 1894 x365 = 13. 3 days an average of 14. 3 days Creditors Payment Period Trade Creditors x365 Cost of Sales 008 – 276 / 1431 x 365 = 70. 4 days 2007 – 243 / 1422 x 365 = 62. 4 days An average of 66. 4 days Return on Capital Employed Ratio Profit before interest & tax x 100 Capital employed 2008 – 179 / 1058 x 100 = 16. 9% 2007 – 207 / 1202 x 100 = 17. 2% Profit & Losss Account is profit after tax + any interest paid = 127 + 171 Capital Employed represents Share Capital =Called up shared capita l and share premium account = 34 + 14; the balance on the profit and loss account + 127 + 171 and any other reserve accounts in the balance sheets + 3 + 697 + 12 = 1058 for 2008