To What Extent Was The French Revolution Caused By Economic Depression

To What Extent Was The French Revolution Caused By Economic Depression In June 1789 the French revolution had begun. For the next five years there would be bloodshed throughout France, the country was going through a radical change, the change in sovereignty and the failure of the constitutional monarchy being two examples of this. But to what extent was all this caused by economic distress? Before being able to answer the question, one would have to establish the definition of economic distress it could be defined as the misery people (especially the peasantry) faced due to low income and tax inflation or the misery that the entire country was in due to the enormous debts, which had accumulated due to the wars, which were fought. The economic situation was only one of the elements that caused the people to question the monarchy in pre-revolutionary France. France was in great debt and almost bankrupt but this did not stop them from fighting wars. The debt an economic problem turned into a social one, when the peasants were taxed heavily in order to p ay for the debt, this caused them to question greatly their position in society and the effectiveness of their monarchy. Drought and other natural disasters ruined crop production, causing food prices to rise dramatically. With taxes rising and prices too, peasants were living in famine and in poor living conditions. The enlightenment was able to inspire revolutionary thoughts within the people. People began to abandon their beliefs in divine right and focused more on the thoughts of equality and society being run for the benefit of all. The economic situation only made people realize other problems concerning politics and society. A revolution (The complete overthrow of an established government or social order by those previously subject to it) would mean complete reform of political, ideological and economical beliefs, so for such a drastic change to be necessary there would need to be problems in all of these areas to begin with. In Pre-revolutionary France there were three estates - the first estate (clergy), the second estate (nobles) and the third estate (bourgeoisie, peasantry and urban workers). Most of the clergy came from noble backgrounds, as it was usual for the youngest sons of wealthy families to join the church in order to share its wealth. The churchs wealth came from tithes (a proportion or the each years crop paid to the church by landowners) and the vast amount of land that it owned. They clergy were exempt from taxes; instead they negotiated a don gratuit with the king. The don gratuit was an annual payment to the crown and was always much less than what would have to be paid in normal taxation. The church had a great deal of power too as the state religion was Catholicism, it was their duty to spread to ideas of divine right. The second estate was by far, the wealthiest and most powerful. They were exempt from paying direct taxes (until the 1749 vingtieme when they still paid less than they would have done if they were from the third estate) and doing military service such as the corvee (forced labour on roads) and made their money through the land they owned (between 15% and 25% of all land in France). They also receives seigneural (feudal) dues which were fees that the peasants were obligated to pay in order to use the lords mill, oven, wine press, breeding stock, death taxes, inheritance taxes and sale-of-property taxes. The third estate was made up of three parts; the bourgeoisie, who were the wealthiest and most educated part of the estate, many of them being financiers, landowners, doctors, writers and civil servants. It was also possible for wealthy bourgeoisie to buy venal offices to become nobles (however, most ennobling offices requires at least two generations of owners before nobility could be bought. The other part of the estate was the peasantry. It was the least wealthy and most numerous (85% of the French population lived in the countryside and most wer e peasants). Many of the peasants were laboureurs (people who grew enough food to feed themselves, these were the people who found it especially hard when

Increase Exposure Of Sexual Transmitted Infection Tourism Essays

Increase Exposure Of Sexual Transmitted Infection Tourism Essays Increase Exposure Of Sexual Transmitted Infection Tourism Essay Increase Exposure Of Sexual Transmitted Infection Tourism Essay Tourism is an umbrella that covers all the activities that a tourer. Within this research you will be able to sketch the importance of presenting quality client service within the touristry industry and in other concerns. Community based touristry will besides be defined to you, its impacts on the state Jamaica and the significance of engineering on the development of the travel and touristry industry. Discuss the importance of presenting quality service in the cordial reception industry and place differences ( if any ) between service bringing in the cordial reception industry and service bringing in other concerns. Harmonizing to Bethan Powell Customer Service Excellence is about cognizing your clients, run intoing their demands and presenting what matters most to them. The importance of presenting quality service within the cordial reception industry is that you send your clients away with a positive and happy vibration with the purpose of going repetition clients and advancing other clients from self experience and besides give positive feedback about the organisation. It is besides of import to present quality service within the cordial reception industry because it demonstrates choice client service. Quality client service can be maintained by following simple stairss such as meet and recognize the client in a warm, friendly and professional mode at all times put aside differences such as personal or on the occupation issue. Always maintain oculus contact instead than gazing during the conversation, listen actively and attentively, this will demo the client that you have their involvement at bosom. After the client have related their ailment foremost apologise so reiterate what he or she have said to guarantee that you have accurate information to follow up, and at no clip should a client service representative province to a client sentences such as: It s non my section so I ca nt help you or that s the company s policy ; retrieve the client comes foremost and is ever right. After all that information has been collected do non do determinations off manus in forepart of the client inform the client that you will take the affair to the higher-up of the organisation. Ensure that the superior reappraisals and follow up the affair so actions can be taken on the client s ailment ; this is where the staff or whomever collected the study will acquire back to the client and manus down the necessary actions that will follow up. This norm within the cordial reception industry will do the client feel welcome. Delivering quality client service is besides the edifice of a professional relationship with clients. Within both the cordial reception industry and other concern the service bringing have differences which are in some instances similar: Some of these differences are: Cordial reception Industry Customers are greeted in a friendly mode Customers are attended to faster Customer ailments are dealt with instantly Customers are given a pick to show their emotions. Other Businesss Customers are barely greeted and if greeted its without a smiling and heterosexual to the point Within both the touristry industry and other concerns the similarities of client service vary by the attending but most of all in comman which every concern demands is the client and money in order to do a net income. Harmonizing to ( Oikos, 2009 ) Community based touristry is touristry in which local occupants invite tourer to see their communities with the proviso of nightlong adjustment. Identify the pro and cons of community based touristry and discourse the deductions on the state as a whole. Professionals Cross Cultural Exchange Renewed of Cultural Pride Conservation of Cultural Pride Improvement in quality of life of exposure of the music with other music signifier Cons Increase intoxicant and drugs and debut to harlotry Overcrowding of the comfortss e.g. beach, shopping promenade Loss of usage of certain of our civilization Presentation effects Increase exposure of sexual transmitted infection Rural- urban migration Illegal peddling in certain countries Increase offense rate Increase homesteader colony The deduction of community based touristry on the state as a whole. The deduction of community based touristry has a figure of benefits provides chance for touristry in Jamaica as a whole as it provides some of these are: Provides foreign exchange coming into the state More land infinite for edifices More revenue enhancement income More occupations More chance for cognition widen Skills acquired These will all profit both the state and persons or occupants through international criterions. Communities all have their ain morale, beliefs, values and norms to regulate their mundane life and activities. Tourist benefits from the act by larning new civilizations and patterns and will return place and state their friends and household about their brush to the finish and their involvement will be focused on sing Jamaica. The chief purpose to visitants is ever to direct them off making the stimulating image of the perfect finish Jamaica. ( Reynolds, 2011 ) This will profit and authorise many vulnerable groups, such as adult females, immature people, every bit good as under- skilled and unemployed workers. Mr. Edmund Bartlett. Community based touristry is an alternate type of touristry that can be used to diversify the Jamaica Tourism Product and supply Jamaica with a competitory advantage. Community based touristry is an alternate type of touristry which should go popular within the touristry procedure. Harmonizing to ( Master Plan for Sustainable Tourism development, 2002 ) To accomplish sustainability, the key demands are to guarantee that touristry develops in line with the aspirations and civilization of local communities, benefit are spread equally and the environment is protected. Tourism centres can be put in topographic point to help in community undertakings which will both profit the community at big and the people populating in the community. Some of these benefits include: Create occupations Foreign exchange The country is set for touristry selling. Communities that pattern community based touristry should supply resources such as tourer resource boards. Measures that could be put in topographic point are: Train and educate individuals that are interesting in working with tourer such as sellers and hair braiders are required to acquire trained and certified by the needed administration that caters to tourism, the Jamaica Tourist Board. Increase supplies of goods provided or supplied within the touristry industry so that clients can ever hold a assortment of taking merchandises. Advertise through mediums such as magazine, air balloons and cyberspace. Technology has important impact on the development of the travel and touristry industry. Discuss. Technology has important impact on the development of the travel and touristry industry assorted elements can utilize to back up this point. Making reserve through the cyberspace can be convenient, fast and saves clip whether doing air hose or hotel reserves online you can see the finish or the air hose of your pick, compared to old ages ago before engineering existed. On the other manus engineering and travel and touristry has advantages and disadvantages. Advantages of Airline A ; Online Reservations You can see what clip each flight departs and arrive and besides cancellations. Cost reduction- this is faster and easier, nevertheless exclude the monetary value for committee and other service fees charged by travel agents. Convenience- This can be done from anyplace at any clip with the cyberspace connexion. Choices- You can take from a assortment of locations where hotels are located, services offered and testimonies on individuals that visited the hotel before. For some hotels or attractive forces return clients usually receive price reduction or wagess for their trueness. Disadvantages of Airline A ; Online Reservations Particular demands ca nt be requested such as unsighted individual, deaf, pregnant female parents or wheelchair. Some locations advertise a low rate to pull clients, but after been observed carefully those rates are for other fees. No 1 to speak to in individual to help with information that was nt provided or clearly outlined. Peoples within the cordial reception concern industry communicate with other concerns from different background and civilizations on a regular footing through mediums such as tele-conferencing and picture conferencing alternatively of sitting in a vehicle for hours or even winging across the universe. This influenced communicating in the workplace as it prepares persons to larn and accommodate to different civilizations and linguistic communications which will profit them personally in the close hereafter. This relates to people who travel for concern. With the execution of engineering and the impact of travel and touristry information can acquire afoot to anyone, anyplace and at anytime.

Review and synopsis of film The Terminator Essay

Review and synopsis of film The Terminator - Essay Example Simultaneously, John Connor sends his father Kyle Reese in past to protect Sarah. As soon as these two creatures land into past to get Sarah, an unending chase begins. Amidst tensions, fears and blood shed, love blooms between Sarah and Kyle which is how John is conceived. There is heart pounding action while Kyle and Sarah keep running from the Terminator. Confrontation takes place at the end where Kyle Reese gets killed. Sarah manages to destroy the Terminator and braces herself for her important role in future of mankind. 'The Terminator' is one of the best futuristic science fiction films that have been created with a relatively small budget. The action sequences, high pace and constant fear of what next, do not let the audience shift their attention even for a second. The electronic and mechanical sound track adds to the feel of menace being created by the Terminator. 'The Terminator' is an amazing mix of present, future, science fiction with loads of action and a little bit of romance. It also presents human beings, machines, human robots, their strengths and weaknesses quite well. The humans are helpless against the powerful machines, they have created. Yet they fight till the end. From beginning till end, it is a desperate struggle to survive. The Terminator looks like a human but is an indestructible machine who follows its mission blindly, come what may.

As chief accountant of Curtis you are required to write a report to Essay

As chief accountant of Curtis you are required to write a report to the Chairman - Essay Example A Comparison of financial year 2012 with the financial year of 2011 presents that fact that the volume of sales in the retail industry in UK increased by 2.7 percent. Changes in reported retail sales between August 2011 and August 2012 standard reporting periods (by size of business)       Pre-dominantly food Non-specialized pre-dominantly non-food Textile, clothing and footwear House-hold goods Other non-food Non-store retailing Pre-dominantly automotive fuel Total All Retailing including automotive fuel                               increase 107 32 138 72 375 64 23 811 All decrease 97 33 104 77 306 46 50 713    total 204 65 242 149 681 110 73 1524                               Large increase 66 32 110 42 158 30 n.a. 438 decrease 56 33 73 47 107 19 n.a. 335    total 122 65 183 89 265 49 n.a. 773 Small increase 41 n.a. 28 30 217 34 23 373 and decrease 41 n.a. 31 30 199 27 50 378 medium total 82 n.a. 59 60 416 61 73 751 [Ons.gov.uk (1999 ) Retail Sales: August, 2012] With respect to the food merchandise business, there were certain hardships that were faced by the retailer. During the year 2012, costs of both food items and fuel increased, particularly of fuel which resulted in an escalation in the manufacturing cost of the merchandise. Tate & Lyle Plc has in place an import team which constantly monitors the fluctuation in prices of cotton. For the purpose of reducing the cost of fuel, the retailers are now acquiring the help from the appropriate technology to manage the distribution in the most cost effective manner. In addition to that, retailers are now opting annual fixed price contracts. It is considered that the food industry is comparatively remaining consistent. However, it the prevailing market condition especially the low demand of food ingredient in EU countries significantly influence the market and brought the fluctuation the food market. The deterioration in macroeconomic environment as the result of existing financial crisis also negatively affects this sector. Additionally, the market is passing through from the bad time because the consumer and government are more focusing on the healthy lifestyle. A lot of advertisement is doing on the published media, social media to create awareness among consumers to adopt the healthy life style. The second main reason of downward trend of the food market is increase in the sugar prices and other various raw materials. The increase in the input material results in the high price of the end food products. The consumers are price conscious. The purchasing power of the consumer has been tightening due to low income. (b) As the companies being evaluated are situated in Hong Kong, the primary risk that the acquisition of any of these companies entails is that of the currency risk. Curtis Plc needs to have an adequate understanding of what these risks here and how they can be mitigated. The global operations of any multinational require it to a ctively participate in international trade which causes it to be exposed to a great deal of foreign exchange risks. These companies engages in international trade through foreign exchange forward contracts and options and cross currency swaps to hedge various currency exposures. These exposures primarily include assets, liabilities and bonds denominated in foreign currency. Effective financial management requires identification of

Self Adaptive Information System - a Myth or a Possibility Term Paper

Self Adaptive Information System - a Myth or a Possibility - Term Paper Example It just needs to observe certain shared principles. But can such software then become foolproof' 3. A fundamental premise is that much, perhaps still all, software is rooted in how the human brain operates. Software is in this sense the externalization of the brain's own behavior. Software capability, and complexity, has evolved as designers understand more and better about their own thought processes. 5. Suppose software could in some sense "step outside" the human framework. Can such a "mind of its own" be simultaneously CAS and foolproof' G'del's theories suggest that this would not be universally possible: in ever increasing complexity required to produce CAS, insoluble problems will always arise, at some point a CAS will be required to "guess" as it will not be able to rationally compute an answer. The solution may be to make every CAS to an order of complexity greater than the task for which it is destined. G'del allows for the extension of the system to solve problems. Simply, new insoluble problems will arise, but these may be made to lie outside the domain concerned, so that the CAS becomes foolproof within a defined domain. 6. As an extension of these notions, empirical evidence suggests that very complex systems are still inherently "buggy" and that software bugs will always appear no matter what the design methodology. Designers and perhaps the CAS itself can repair bugs in the CAS. It then becomes an iterative process as in 5. to get to a stage where a CAS is foolproof within a defined domain, although no guarantee is given for the universal case. 7. Given that software is a manifestation of the human mind, it is likely to evolve with the same possibilities and constraints. Therefore it will never be 100% foolproof, just foolproof in a defined domain, and the time to realize such a system will be a function of the complexity and the breadth of the domain. 8. As a final remark, a CAS may not be foolproof per se, but may well be able to fool a human being. See Turing's remark about the situation when a human being can no longer tell whether the interaction with an entity behind a computer screen is in fact with another human being or a machine. In this restricted sense, the foolproof software CAS is already

Business Strategies And Objectives Of Next Economics Essay

Business Strategies And Objectives Of Next Economics Essay Next is a UK based retailer with its Headquarters in Leicester, UK and offer wide variety of brilliantly designed, outstanding quality of trend and accessories for men, women and children collectively with a full variety of home ware (Next Plc). In 1864 it was founded by J. Hepworth Son under the name of Gentlemanà ¢Ã¢â€š ¬Ã‚ ²s Tailors (Next Plc 2011) Next is the oldest company which has been trading for nearly 150 years and was initially created in 1982. Most recently Next was established as authorized Clothing and Home ware supplier to the London 2012 Olympic and Paralympics. Next will also supply outfit for Team GB for the opening and closing ceremonies, and will fabricate uniforms for 4,500 technological officials and suits for reception staff and will deliver bed linens and other home textiles for the athletes village (Next Plc 2011) . Next owns more than 500 stores in UK. Next has franchises more than 180 stores and active in continental Europe, Scandinavia, Russia, India, Japan and the Middle East. Next provides a directory, it is a home shopping catalogue and website with nearly 3 million active customers and also has an international website capability in more than 30 countries worldwide (Next Plc). Next Plc is listed on the London stock exchange and is part of the FTSE 100 Index. Total revenue for the year ended January 2011 were  £3.5 billion with pre tax profits of  £551 million (Next Plc). Nexts other business groups include (Next 2010): Ventura: Clients wishing to subcontract their consumer contact management and accomplishment activities Venture provides customer service management to them. Lipsy: Through wholesale, retail and internet channels, Lipsy create and sell its own labelled younger womens trend product. Next sourcing Ltd (NSL): Design sources and buy Nexts products. Business Strategies and objectives of Next The prime financial objective of Next group is delivery of sustainable long term growth in earning per share (EPS). Next believes the following strategies will help achieve the objectives at its best (Next Plc , january,2011): Maximising the amount of Next Directory consumers and their standard spend. Maintaining groups financial power through a well-organized balance sheet and financing composition. Managing gross and net margins by continues cost control, well-organized management of stock levels, working capital and improved product sources Developing and improving next product ranges, achievement in which is reflected in total sales and sales performance. Cancelling and Purchasing Next shares while its earning are attractive and in the interest of shareholders generally. New stores review must meet challenging financial criteria prior to the investment is ready and achievement is precise by calculating achieved sales and profit contribution against appraised goals (Next Plc , january,2011). Marketing and Marketing Mix Place: Operates in UK and Europe, Middle East (reportlinker 2009,february ). Also operates in Scandinavia, Russia, India and Japan (Next Plc). Next sources operate in mainland China, Honkong, Srilanka, India and UK (Next Plc , january,2011). This show, Next stores are spread globally. Product (or services): Includes womenswear and accessories, menswear, home interiors, childrenswear, Next flowers, NX sports, electrical, designer branded fashion and baby boutiques (Next Plc). Improvement in customer service by introducing initiatives such as next day delivery for orders placed before 9 pm (Next Plc , january,2011). Customers may return or collect any item at Nexts store nationwide, which is more convenient for customers. MARKETING MIX Promotion: Next promotes its product through advertising, Internet (www.next.co.uk). Next directory was an important promotional catalogue which helped to raise the downmarket image of mail order business (British fashion company) Through TV advert (Next plc) and discount vouchers and Gift Cards. Price: Dont focus on lower income group. Not Cheap. NEXT plc sells reasonably priced clothing for men, women, and children; housewares; and furniture (Next) . Prices differ for different range of products. Prices in Nexts printed material and on its website are inclusive of VAT (Next). Offers stylish and affordable clothing (Next). For marketing and marketing mix definition refer to appendix 1 Business Environment in Which Firm (Next) Operates NEXT recognises that it has a duty to administer the impact of its business on the environment both now and in the future. Key areas of focus are: power use and emissions from stores, distribution centres, warehouses and offices; fuel emissions from the carrying of goods to either stores or customers homes; and Waste created in warehouses, distribution centres stores and offices. NEXT is committed to reducing its carbon footprint by reducing energy utilization during its minimising, operations and recycling waste, cutting transport emissions and reducing the packaging in its products. Ratio Analysis Profitability Ratios Gross Profit Ratio: Gross Profit Ratio of Next Plc Gross Profit Ratio of MS From the above line graph of Next Plc, Gross profit ratio is significantly increasing till 2010 as Next has increased its revenue, enlarged profits and is constantly investing in its own business (Next Plc 2011). In January 2011 there has been 7% decrease in gross profit ratio because of increase in cost of sales by 2% and revenue and gross profit has increased but just a little bit not a huge increase. While comparing Next Plc with MS it can be noticed that gross profit is fluctuating and after 2005 there is again a decrease in 2009 which was because of increase in cost of sales by 3% as compared to previous year whereas gross profit of Next plc in 2009 has increased as compared to previous years. This shows that Next Plc is more constant and likely to give a tough competition in coming future. Operating Profit Ratio: Operating Profit Ratio of Next Plc Operating Profit Ratio of MS As noticed from the above line graph, Operating profit ratio has significantly increased till 2008 but there is huge decline in 2009 i.e. 10% decrease its because of decrease in gross profit and revenue but increase in net foreign exchange and expenses (Next Plc 2009) however after that Next has regained its position and the operating profits has been increasing since then till now. Comparing Next Plc and MS its clearly concluded that Next Plc is having more profits then the latter and its profits are being increased regularly till now whereas MS should apply some strategies to increase its profit margin. So, finally it is concluded that Next plc without any doubts has high profits and is ahead of MS. Return On Investment: ROI of Next Plc ROI of MS From the above bar graph it can be notice that year 2008 was worst in terms of ROI as it was negative because of negative buyback of shares resulted in reduction of equity i.e., the value of equity got reduced and was negative (Next Plc 2008) . In 2010 Next regained its position there were buy back of shares leading to reduction in equity and increase in ROI. In 2011 Low Operating profits the finance cost has increased by 5% as compared to 2010 leading to little bit decrease in ROI. With comparison to MS, Next as a high Return on Investments in 2010. ROI was highest (31%) in 2010 in Next Plc whereas MS ROI was just only 5% as compared to previous years. This concludes that Next has low equity which helps it to gain its good position whereas the equity is high in case of MS which is not good for the company. Return on Capital Employed: ROCE of Next Plc ROCE of MS From the above Bar graph it can be concluded that in 2008 Net profits has been increased by 33% as compared to 2007 leading to increase in ROCE. In 2009 long term borrowings (27%) total equity has increased respectively due to medium term notes and de-recognition of financial liability resulting in decrease in ROCE. But in 2010 and till now ROCE is increasing due to increase in Net profits. Comparing MS and Next Plc it can be noticed that comparing the two companies Next is having Much higher ratio and reputation as in 2010 MS had 19.09% which was 2% lesser then 2009 whereas ROCE ratio is increasing i.e., was 59.73% which was 7% greater than previous leading to increase in Profits which is good for a company. Liquidity Ratios Current Ratio: Current Ratio of Next Plc Current Ratio of MS From the Bar graph above it can clearly seen that current ratio was really good which shows the sound liquid position of Next Plc except in year 2008 as the ratio is less than 1 (0.94 times). It is because of Accounts receivable and investments have decreased as compared to 2007. But after 2008 there is an ideal Liquidity situation which is superior for any company. Comparing with MS it is clear that NEXT Plc has more sound position then it has because current ratio is less than 1 which shows that the company is more liquid and less sound. It expresses the working capital correlation of current assets available to meet the companys current obligations. MS would be unable to pay off its obligations if they came due at that point and shows that the company is not in good financial health. So this concludes that Next Plc has a good financial health and can even pay off its obligations as and when required comparatively its opposite with MS. Acid Test Ratio: Acid Test Ratio of Next Plc Acid Test Ratio of MS Companies with ratios of less than 1 cannot forfeit their current liabilities and must be looked at with an acute caution (Investopedia). From above it is noticed that except 2009 the acid test ratio for the company is less than 1 which is a serious matter to look into but less acid ratio doesnt mean that the company is bankrupt and Next Plc is making every effort to prove itself but still comparing it with MS it can clearly be noticed that the ratio is much less as which means MS cannot forfeit their current liabilities as compared to Next Plc and suggests that MS should take some serious steps to increase its acid test ratio. Investment Ratio: Long Term Gearing: LTG of Next Plc LTG of MS Next appears highly geared, it represents a momentous rise in gearing from 339.8% in 2007 to negative 842.3% in 2008. This is due to significant decrease in retained earnings in 2008 together with perseverance borrowings which exceeded shareholders funds. Gearing ratio increased as Next Plc borrowed excessively for financing store development which increased long term debts. As gearing is exceeding 100% it indicated substantial bankruptcy risk for next (Next Plc 2008). Comparing with MS, MS had a good position in 2007 and 2008 as the percentage was less than 100 (74.9 and 98.6).MS gearing also exceeded the 100% scale for high threat companies, it is better off than Next Plc as it has larger shareholder funds and retain earnings and utilising them efficiently. MS therefore involve lower bankruptcy as compared to Next Plc. Interest Cover: Interest Cover of Next Plc Interest Cover of MS The interest cover for Next Plc was 16.23 times in 2007 to 11.05 times in 2008 which gradually decreased to 10.45 in 2009 which is because of decrease in net profit and increase in finance cost by 15% cost due to interest payable on bank facility, medium term notes, bank borrowings. But there is an increase after 2009 which tells that Next Plcs elevated pricing strategy has guide to greater profit margin and thus provides enough operating profit before interest and tax to pay off the interest. In comparison, MS interest cover rate (4.69) was about half that of next (10.43) in 2009 and shown a downward trend. MS had been trying to raise its market share at the expense of lower margin whereas it just opposite in the case of Next Plc. For MS its recommended that it should look to decrease its load of debt expenses. 4) Management Efficiency Ratios: a) Inventory Days: Inventory days of Next Plc Inventory days of MS Next stock turnover had been higher during the year. Nexts rising selling price have adversely affected consumer spending and stock turnover raised to 49 days till 2009. b) Receivable Days: Receivable Days of Next Plc Receivable Days of MS c) Credit Period (Days): Credit days of Next Plc Credit days of MS Working Capital Cycle: From the above inventory days, receivable days and credit days Working capital cycle is concluded. Working Capital Cycle 2006 2007 2008 2009 2010 2011 Inventory Days 51 47 46 49 48 51 Debtor Days 60 64 65 69 66 68 Creditor Days 20 19 19 23 19 58 Working Capital Cycle 91 92 92 95 95 61 From the above table it is concluded that debtor days are fluctuating. Debtor days increased from 2007 till 2009 and then in 2011. In 2010 and 2011creditor days has been doubled from 19 in 2010 to 38 in 2011. Working capital cycle efficiency improved from 2007 till now and 2011 is considered to be the most efficient year. 5) Investor Ratio: a) Earnings per share (EPS): EPS of Next Plc EPS of MS By the end of 2007 b) Dividend per Share (DPS) DPS of Next Plc

Genetic Testing :: Genetics Disorders Diseases Papers

Genetic Testing Genetic screening uses a variety of laboratory procedures to find out if a person has a genetic condition or disorder or is likely to develop a disease based on his or her genetic makeup. Individuals may wish to be tested if the family shows a history of one specific disease such as Huntington's Disease or breast cancer, if they show symptoms of a genetic disorder which could be improved by early diagnosis, or if they are planning a family and are concerned about the possibility of passing on a genetic trait to their offspring. This last type of screening can look at the parent's genotype or look at the genotype of the fetus or newborn. This type of screening can also look for a specific disorder or can be done as a general test for common disorders as in prenatal testing or more commonly newborn screening. Genetic tests use techniques to examine genes or markers near the genes. Direct testing for diseases such as Cystic Fibrosis and Sickle Cell Anemia come from an analysis of an individual's specific genes. A technique called linkage analysis, or indirect testing, is used when the gene cannot be directly identified but can be located within a specific region of a chromosome. This testing requires additional DNA from an affected family member for comparison. Because each person's DNA is unique (except for identical twins), genetic tests also can be used for individual identification ("DNA fingerprinting"). This technique is often used in forensic work, where samples from a crime scene such as blood or semen could be used as incriminating or acquitting evidence. Genetic testing is a complex process, and the results depend both on reliable laboratory procedures and an accurate translation of results. Tests also vary in sensitivity, that is, their ability to detect mutations or to detect all patients who have or will develop the disease. Interpretation of test results are often complex even for trained physicians and other health care specialists. Types of Genetic Testing Carrier Identification includes genetic tests used by couples whose families have a history of recessive genetic disorders and who are considering having children. Three common tests include those for cystic fibrosis, Tay-Sachs disease, and sickle-cell trait but more tests are coming on the market at a very high rate. Norman Frost of the University of Wisconsin Madison Medical School says, "Potential new genetic tests roll off the conveyor belt of the human genome project almost once a week " (2).

Geopolitical: Nursing and Phenomenological Community Essay

A geopolitical community is defined by Maurer & Smith (2013) as â€Å"a spatial designation–a geographical or geopolitical area or place. Geopolitical communities are formed by either natural or human-made boundaries.† A river, mountain range, or a valley may create natural boundaries. An example of this is most of the villages in Nepal, the country where I was born. Nepal is full of mountains, rivers, lakes, valleys and plateau. Most of the villages are naturally divided by hills, mountains and rivers. Human-made boundaries can be structural, political or legal in nature. Structural boundaries can be roads, canals, bridges or rail road tracks, while, legal boundaries can be comprised of city, county, state, provincial, territorial or country lines (Maurer & Smith, 2013). The differences in the geopolitical boundaries can be observed between counties of New York City or any other in major cities of USA. Political boundaries could be exemplified by school districts or congressional districts (Maurer & Smith, 2013, p.396). A phenomenological community can be thought of as an assembly of individuals who share the same viewpoint, relationships, values, interests, beliefs and goals. A phenomenological community is looked at as a â€Å"relational rather than spatial designation† (Maurer & Smith, 2013). Geographical boundaries do not necessarily have to be shared in a phenomenological community. Religious, cultural and social groups are prime examples of a phenomenological community because their values and beliefs set them apart from other groups (Maurer & Smith, 2013). All of us live in a geopolitical community and most of us are part of many phenomenological communities. Public health nurses have to face certain challenges while working with different community group. First of all there will be language and cultural barrier. Public health nurse are large autonomous. They practice without professional supervision. They practice collaboratively with other public health disciplines that have different perspective. To overcome the challenges some of the best practices for ensuring on going competencies include peer review, reflective practice, goal settings, obtaining knowledge of different cultures/ practices and self-evaluation. References: Maurer,F.A. & Smith, C.M.(2013). Community/public health nursing practice. Fifth edition. Retrieved from http://evolve.elsevier.com Relevant challenges and considerations for public health nursing practice.(2011). Retrieved from www.health.state.mn.us/divs/cfh/ophp/consultation/phn/practicecouncil/docs/relevantchallanges

The eNotes Blog Dont Have Any FOMO! The Complete List of New Words in the OED isHere

Dont Have Any FOMO! The Complete List of New Words in the OED isHere Dont know what FOMO stands for? Yeah, me either. (Psst old folks! It means, Fear of Missing Out.)   Good thing it is one of the sixty-five new entries  in the venerable  Oxford English Dictionary. As you will see, many of them are from the virtual world.   Among my favorites, which originated on Reddit, is TL;DR (Too long; did not read.) Some of this years entries have met with howls of outrage among the literati, but we would all do well to remember the wise counsel of Jorge Luis Borges who said that language is not, as we are led to suppose by the dictionary, the invention of academicians or philologists. Rather, it has been evolved through timeby peasants, by fishermen, by hunters, by riders.† Say that over and over to yourself when you understand that   twerk is now an officially recognized word: verb [no object]  informal dance to popular music in a sexually provocative manner involving thrusting hip movements and a low, squatting stance:just wait till they catch their daughters twerking to this songtwerk it  girl, work it girl Here are a few of those new entries.   Do you know your emoji from your omnishambles? WELL, DO YOU? apols A/W babymoon balayage bitcoin blondie buzzworthy BYOD cake pop chandelier earring click and collect dappy derp digital detox double denim emoji fauxhawk FIL flatform food baby geek chic girl crush grats guac hackerspace Internet of things jorts LDR me time MOOC omnishambles pear cider phablet pixie cut selfie space tourism squee srsly street food unlike

Peers and Piers

Peers and Piers Peers and Piers Peers and Piers By Maeve Maddox More proof that traditional literature is in a state of neglect is the frequent occurrence of the spelling piers when the context calls for peers. I really hope i will [win something] because I have a BIG presentation coming up and that mouse would really impress my piers! And to set the record straight I am not going on safari for that as the sole purpose. Id still like to bring home some trophies to brag about and impress my piers! Ive listened to the Beatles songs. They were all right, but nothing to impress my piers. I was a child and wanted to do things that would impress my piers. I never really thought much about my life until I was in my thirties. Before that time, I was too busy trying to move up the corporate ladder, impress my piers, prove that I was intelligent and go through school. I have many goals but one of them would be to work or produce a project that would truly impress my piers. I dont skate/snowboard to make friends and impress my piers. I found most of these examples in forums and comments where correct expression is not a priority, but one is from a site offering services for sale, and one is from a poem. In each of these examples the word wanted is peers. A peer is a person equal in standing to another. The word comes from Latin par, equal. In some contexts it means noble. The expression peer of the realm, means a member of the aristocracy. The peerage is a system that classifies the aristocracy by rank and title. A woman who belongs to the peerage is a peeress. In general usage a peer is an equal. The state of equality may be civil, economic, or social. Citizens accused of a crime are to be tried by a jury of their peers. The equality can also lie in the area of skill or ability. An extremely gifted craftsman or athlete can be said to have no peer. In French medieval literature, the twelve peers are twelve heroic knights like those of the Round Table in the Arthurian tales. In the Song of Roland, the twelve peers include Roland, Oliver, Bishop Turpin, and the traitor Ganelon. A pier is a vertical support. The structure that supports a bridge is a pier. Cathedrals are built with piers that support the tremendous weight of roof and towers. Piers are inanimate. They are incapable of feeling admiration so theres no point in trying to impress them. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:Creative Writing 101List of Greek Words in the English LanguageWords Often Misspelled Because of Double Letters

Introduction To ART Essay Example | Topics and Well Written Essays - 500 words

Introduction To ART - Essay Example The shapes of these rings are quite different. The first ring from the left is round with a square diamond decoration that is yellow in color. The second ring is beige in color and is round in shape but it is flat from the front view. The other ring is blue in color and it is also thickly rounded with its surface also decorated with different lines. The lines that repeat themselves in the background develop unity as they show how different colors such as blue, purple and shades of yellow could be used together. Generally, the outline of this advertisement entails warm colors of different tones. The colors have at least two tones; dark and light. All in all, the different colors used on the rings could be said to be gender specific. Thick and thin lines have been used in this advertisement. The thick dark lines show the dark tone of the colors used and the thin lines have been used to indicate the light shades of the colors used. The rings have been symmetrically represented at the bottom of the advertisement unlike the upper part that has the statement. The texture of the background surface has been depicted as rough by the bold checked lines at the top while the bottom has faint checked lines that depict some smoothness. The advertisement was placed online by the Rocks by Request Company to reach the several masses that have access to the internet so that they could learn about the qualities of diamond before they can buy them form potential jewelers. The retailers also used internet advertisement so as to increase their sales. The company has maintained connectivity so as to include human characteristics in e-commerce by including both technology and culture in organizations that retail in diamonds. Rings have always been a symbol of love in the form of material. Therefore, diamond rings would symbolize uniqueness and status of the couple as not many people are able to buy them. The different colors used on

Psychology Essay Example | Topics and Well Written Essays - 1000 words - 20

Psychology - Essay Example There are a couple of different theories as to how memory works. One suggests that the brain actually stores all the information we have ever experienced and that the problems of forgetting and remembering have more to do with how we store and retrieve information. Another theory indicates the brain works more like old videotape – the older the memory is, the more likely it is to have broken down, lost details or become blurry to the point of nonexistence. Regardless of which theory is correct, if either, understanding the factors that contribute to remembering more and forgetting less can help us strengthen our ability to remember details quicker and perhaps greatly enrich our lives. There are several elements that contribute to forgetting. Forgetting is the term we use to discuss the loss of details about a particular event or memory that we once knew. It assumes that the information was once learned and stored in the brain but is now somehow irretrievable. At least five major theories have been explored to explain this event, all of which suggest what factors might be involved in the process. The decay theory suggests that forgetting occurs over time as unused information in the brain is simply lost because of its lack of importance in the face of other information (Frank, 2010). Information stored in the brain can also be distorted as a result of improper storage of information, allowing important details to be lost, or even through false memory in which wrong information has been stored. However, even memories that are retained correctly can be warped and shaped by the events that have occurred during the retention interval, another factor that contributes t o forgetting. Interference refers to what happens â€Å"before, during, or after learning or memorizing. Activities done before a task may confuse the retention process or what psychologists call as proactive inhibition. The more