Analyzing Sherman Alexie’s “Superman and me” Essay Example for Free

Analyzing Sherman Alexie’s â€Å"Superman and me† Essay Can reading save a man’s way of life? Can reading save an entire culture? Sherman Alexie, an Indian creative writer writes an essay of which he acquaints us of his means in learning how to read, that is, through a Superman comic book. The essay was written in an alternating first person and third person style of telling. The first person way of telling was for his reflection. Those sentences that were written in the first person were Alexie’s own sentiments. The third person style was for his people. Probably it was meant as an insult since people who normally speak in a third person style are often deemed unintelligent since they cannot follow the rules of language. As the essays retells the experience of the author of how he learned how to read, there is one topic of which he focused, and that is how reading (and how it is connected to education) made a different impact in his way of life which can be very significant or relevant to the modern world today whose kids are taking education for granted. Reading and education Reading is a cognitive process of connecting meaning to a group of words, sentences, and letters. Not many can take the time to discipline themselves into liking and having reading as a habit but over the years reading has become a standard of calling a person or treating a person literate. It has become a mean to elevate one’s status. However, based on Sherman Alexie’s essay, knowing how to read downgrades the status of an Indian person. Indians are treated as the Native Americans. They weren’t treated kindly as the natives of the new world as history tells. They were often treated as the group of people who struggles with the advancement of life. People who are not social. If Indians were compared to animals, the Indians were the wild animals. And according to Alexie’s essay, the ones who stays wild, are the ones who’s status are high in the Indian world. In the modern world today, education has been treated as one of the major concerns of nations. More and more, the value and the quality of education have gone low and people in advance nations and culture are taking it for granted. On the other hand, Alexie and his dad are examples of people who defy the norms of their own society. People who counteracts their culture thus forming a kind a heroic act or in times a crime for/to their own people. I am trying to save our lives. † (Alexie 2). Alexie expressed his sentiment of saving their lives in two styles. One was personal and the other was towards the children he was teaching. While he defied the accustomed treatment of Indians to non-Indian education (i. e. how he had man arguments with his classmates to shut up his mouth towards the questions of the non-Indian teacher), he was hopeful that his people might change their attitude towards education (the reason why he ought to be a teacher among his people). In some ways, education defines how a person hopes for his worth. It is more than the status, it also creating an opportunity for one’s self and knowing how to use education in helping one feel fulfilled.

William Blake Essay -- Biography William Blake Papers

William Blake William Blake was born in 1757 during a time when Romanticism was on the rise. Romantic poets of this day and age, living in England, experienced changes from a wealth-centered aristocracy to a modern industrial nation where power shifted to large-scale employers thus leading to the enlargement of the working class. Although Blake is seen as a very skillful writer his greatest successes were his engravings taught to him by a skilled sculpture. Blake differed from other poets in that he never received a formal education. His only education consisted of the arts, and therefore he enrolled in the Royal Academy of the Arts around the age of twelve. It was only in his spare time that he showed any interest in poetry. At the age of twenty-four he married Catherine Boucher who in fact had been illiterate at the time but Blake soon taught her to read. From there he pursued teaching in drawing and painting, illustrated books, and engraved designs made by other artists. It was only after many failures at the attempt of public recognition, and after years of isolation, that Blake had experienced his first audience. It was a small group of painters that admired his works and listened to every one of his talks. Blake is best known for intertwining his artistic talent and poetic flow. Proof of such success is seen in "Songs of Innocence" and "Songs of Experience", in which almost every poem has been engraved and beautifully sculpted onto a plaque. These two sets of poems represented what Blake believed to be the "two contrary states of the human soul". Blake was considered a social critic of his own time and often thought of himself as a prophet. His criticism was a reflection of his own country and of an era in time that... ...rth to awake, he is asking not to physically wake up but to really open your eyes to the world around you and see what you have become. See how materialistic and self-centered you have become. He says not to turn away because turning away won’t solve your problems only surpress them for the time being. The poem is drawn in a night’s sky to give the Earth the opportunity to wake up with the new morning.http://members.aa.net/~urizen/experience/soe02.html When Blake combined the two titles "Songs of Innocence" and "Songs of Experience" he added a phrase that sums up the meaning of the two. He added "Shewing the Two Contrary States of the Human Soul", these two states being childhood and adulthood. Childhood represents Innocence and adulthood represents Experience and what we do with our lives comes from childhood imagination and adulthood determination and judgment.

Bead Bar Systems Development Project

The purpose of the project is to envelope the business processes and functionalities of Bear Bar enterprise into an information system which would manage all its resources and cover up the negative aspects of the system. All the internal and external factors which make the enterprise function in a diligent manner would be taken care by the proposed system. The information system would make the enterprise to flow in a planned, organized and decisive manner.Each department would be able to capture, nurture and share effectively valuable business information so as to remain synchronized with the latest events and decisions can be framed accordingly. Order tracking, fulfillment, inventory and supply dynamics can be managed optimally. Contents Executive Summary 2 Introduction and Purpose 4 Proposed system: 5 Lists of Input and Output information and sources: 6 1. Feasibility analysis: 6 2. Systems planning and requirements gathering: 7 3. Systems Analysis and Design: 8 4. Database Model: 8 5. Coding: 9 6. Implementation and Training: 107. System feedback and maintenance: 10 8. Systems Review and Maintenance schedule: 10 9. Sequence of activities: 12 Advantage to the Bead Bar: 13 Conclusion 16 Introduction and Purpose The primary objective is to organize information and operate in a planned and controlled manner to capitalize on the strengths, weaknesses, opportunities and threats of the organization. The proposed information system would departmentalize the operations of the various departments and make the organization accessible to its stakeholders in a pre-approved and designed manner.Not everyone would be allowed to access all kinds of information and all activities can be tracked so as to ascertain the state of the organization at every point of time. The involvement of EIS, MIS, DSS, TPS and knowledge work systems would ensure that different variants of stakeholders manage the system with their given privileges to drive the enterprise. Proposed system: We desi re to create a company website which can be accessed through the internet so that all the franchisee locations are able to access it and perform the business functions of recording and updating the system for all the business changes.All the franchisee locations are connected with the help of public data carriers so that it is able to access the company website to perform their functions. Each such franchisee would have their access privileges to enter the transaction section and operate their business process. The president and the owner, vice president’s of all the departments would have an Executive Information System (EIS) Management Information System (MIS) to manage their operations. The accounts department may use Transaction Processing System (TPS) and the ground level workers can use Knowledge Work System to measure worker output, productivity and others.Lists of Input and Output information and sources: Prior to outlining the input and output information, the system development life cycle must be in place so that the analysis is done accordingly. The correct nature of the inputs and the outputs would make the system design vary accordingly as it requires to capture the information and put it into a frame to interpret in a decisive manner to take further decisions. The systems development life cycle for Bead Bar is as follows: 1. Feasibility analysis:The new proposed system and the present working system are analyzed so that the ROI (Return On Investment) is obtained. The proposed system is further analyzed for economical, technical, schedule and other feasibilities so that it stands in front of all difficulties in the development of the project. The Bead bar enterprise’s key management people are involved in the process of feasibility analysis. All the inputs, outputs and external environment are studied in detail so that the underlying intricacies would be researched well for their impact and development.Inputs: Bead Bar’s input s are in the form of company’s short and long term objectives, its financial base and credibility for years to come, its general strategic plans, consent of the advisors and directors, risk handling strategies and many others. Outputs: The feasibility has outputs in the form of higher management approval for the sustenance of the systems development, its full length use to cover all business functions, risk mitigation strategies and many others. 2. Systems planning and requirements gathering:After the system is thoroughly checked for all its inputs and outputs, the requirements phase takes the lead. All the key stakeholders of the departments and the users of the system must be taken into account for gathering the crucial departmental functions, requirements and its interaction with other departments to achieve the central goal of the enterprise. Input: It must be in the form of the users of the system who are better-off to understand and figure out the exact ground level hap penings in the business.Their view of the workings of the enterprise must be captured so that appropriate implementation can be done. Output: The valuable information fetched from the users of the system must be given a representation and frame it accordingly to fix it into a system. 3. Systems Analysis and Design: Bead Bar’s system requirements are studied and the system is analyzed and designed accordingly. The flow of data is analyzed so that the system captures the entire business cycle and their functions. Inputs: It would come from the requirements gathering phase and the order of business flow.Outputs: It would result in helping the analysts and designers in the process of database handling and further development of the system. 4. Database Model: The database model for Bead Bar is as follows, which shows the interaction of the different entities of the business. Figure 1 : Database Model 5. Coding: The above design is given a representation of the business and the var ious functions are finally implemented at this stage. Inputs: It is in the form of requirements gathered from the previous stages and the design documents. Outputs: It results in actual implementation of the system so that it can be viewed physically.6. Implementation and Training: This stage correlates with actual planting of the system at the Bead Bar so that the present system is replaced and the proposed system takes its place. The users must be trained to operate the business functions with the system, store and retrieve data whenever it is demanded. 7. System feedback and maintenance: The general working of the system must be responded back so that any form of negative points would be highlighted and discussed to take advantage of the system and technologies involved. 8. Systems Review and Maintenance schedule:The review and maintenance schedule must include the following: Preventative maintenance – Maintenance schedules are a necessity for keeping the resources of a sy stem in good health. The hardware, network equipments, communication programs and software must be periodically checked whether it is up and running (Mawer, 2000). It is likely to include the following: †¢ hardware maintenance for checking the regular running equipments(electrical fans, filters, batteries, etc) †¢ periodic replacement of hardware resources to keep it according to changing atmosphere (e.g. developmental plan revisions) †¢ system software also requires timely maintenance (fixing bugs, developing newer versions, revisions, etc) †¢ reports must be seriously checked for their correlation with system requirements (creating error logs, testing strategies, performance measures, etc) †¢ Maintenance and updation of system documentation for future reference and updations. Remedial maintenance – It is performed to bring the system to running condition after correcting the hardware or software fault (Mawer, 2000).The remedial service is likely to include: †¢ Create a Help Desk concept which will log and action any reports from the customer in the event of a fault. †¢ On-site or remote login concept of issue resolution. †¢ Engaging a third party service to resolve and manage the resolution. †¢ Updating documentation every time an event has taken place. In this case both the technical and non-technical staff must be made aware of the support strategies so that their response time is optimized for better handling the issues of the customer timely and professionally.

Memoirs

Anne Frank is the best known of these two people, far more than Romeo Dallaire. Her struggle for survival and her eventual plight of death in a concentration camp have awed the world for the last sixty years. Just a young girl who had the rest of her life to look forward to and her youthful plans for that life that were snuffed short by a war machine and the hatred of a man she would never see, Adolph Hitler. Hitler’s madness and his intricate hatred for followers of the Jewish faith subsequently brought a halt to millions of lives of people that had never seen him, known him or would have ever harmed him. His fanatical crusade for the â€Å"Arian† race to populate the world and do an ethnic cleansing of any other race, creed or religion created one of the most horrendous and infamous atrocities in world history, the Holocaust. Everyone who has ever read Diary of a Young Girl could not help but be moved by Anne Frank’s courage and optimism during her enforced hiding with her family and the other residents in that attic as she tried to maintain hope in the ominous face of an adverse society that had invaded her native country. It is truly amazing how she managed to maintain her sanity and her outlook on life through such a horrific ordeal. Just fifteen years old with very little experience at life, she seemed to possess a profound ability to see things as they â€Å"really were† and not as she or the others would have wished them to be. Yet, it did not seem to quell her belief that there was good in people and that only a few were responsible for the misery that is often imposed upon others simply because of another’s beliefs or policies. It has to make one wonder if it were not partly because it was a more innocent time in the world when children were not constantly besieged by violence, crime or prejudice. Though probably one of the world’s most famous victims of prejudice, Anne Frank maintained that innocence through her whole life. She was a child caught in a nightmare not of her own making and she along with millions of others suffered because of that nightmare. Romeo Dallaire was a military man that by choice involved him in these types of matters. A Canadian Major General, Dallaire, headed a small United Nations peacekeeping force, UNAMIR, in Rwanda, Africa. Horrible atrocities became evident to him and he set out to appeal for help in these murders that were so ethnic in nature. It involved a conflict that the ruling regime, the Hutu, had begun mass massacres of the Tutsis, a different sect within the country. It was totally classified as ethnic in policy. When Dallaire faxed for advice in 1994, his fax was treated with little or no attention. The United Nations refused to acknowledge it as genocide and would not allow Dallaire to do anything beyond the regular rules that his small military unit was allowed to pursue. Dallaire had to sit back helplessly and watch this atrocity go unchecked. Unlike Anne Frank, he was not a personal victim but he was just as helpless in changing the effect of what was happening. In his writings later, Shake Hands With The Devil, Dallaire expounded on the ineffectualness of Genocide Committees, such as the UN had, when it was doubtful if a particular action within a country can be termed as ethnic genocide. Time has proven constantly that other countries or even the United Nations in these more modern times are extremely hesitant to act despite sometimes often insurmountable proof that ethnic cleansing is occurring and it should be stopped immediately. So what similarities would be between Anne Frank and Romeo Dallaire? They both wrote important works on the results and after effects of ethnic cleansing and genocidal war. Anne Frank’s viewpoint came from an innocent bystander. Her only crime? She was a Jew. She had led a quiet gentle life within a loving family structure and she was only aware of the persecution of the Jewish population by what was happening around her. Once in seclusion, her writings intensified as she grew more and more aware of the plight of other people and of her childhood friends and their families either frantically trying to escape or captured by the Nazis and sent to the concentration camps where most of them never returned. Her diary, which she referred to as â€Å"Kitty†, was begun before she and her family were forced into hiding. It shows all the normal qualities of a young girl her age. Her young hopes and dreams and the beginnings of puberty. Her delightful and expectant views of what life would be like when she was grown were the strongest proof of her innocence. She was a friendly, astute and open person and those qualities did stand her in good stead while she remained in hiding for two years. She managed to maintain a very mature calm while some of the older adults around her were literally â€Å"falling to pieces.† She seemed to rise above the petty squabbles and accusations that formed when so many people are crammed into such close quarters for so long. She tried not to dwell on the lack of food, fresh air, or miserable living conditions that she existed in but instead took a very philosophical point of view of what was happening around her and to her. Her incredible courage has inspired people constantly through the years since her untimely death and the publication of her diary. She very clearly knew the difference between right and wrong. Through her diary, she made a world wake up to how quickly one group can impose its values on another and if the imposed group refused those values, then violence and mass death could erupt from it. To quote the old phrase â€Å"Out of the mouths of babes†, whether trite or not, in this instance, a child taught an adult world what was wrong with prejudice, stupidity and the aggressiveness of war. Romeo Dallaire’s own writings have been a good source for endless purposes as far as a teaching and informative guide to how not to miss the very clear signs of ethnic war. Because Dallaire’s hands were tied in the military sense and the United Nations’ refusal to act upon his advice from the situation that eventually escalated into a full scale war. Dallaire is often quoted by writers on war and genocide because his graphic description of how the massacring of the Tutsis people in Rwanda should have been clear warning signs of what was going to happen. It is one thing to set of councils against genocide but to refuse to act upon situations that fall under the jurisdiction of these councils is almost as heinous as the very acts of war themselves. In an odd comparison, Anne Frank and Romeo Dallaire were exactly alike as they were both witnesses to these atrocities and they were both completely helpless to do anything to stop them outside of writing about them. It is perhaps some comfort that through both of their written observations, we, as a world, are better able to see the fallacy in these types of confrontations and hopefully in the future, take more steps to insure that they never happen again. Works Cited/ References: 1.How to Prevent Genocide: A Guide for Policymakers, Scholars, and the Concerned Citizen by John G. Heindenrich, Praeger Publishing, 2001 2. The Door of Opportunity: Creating a Permanent Peacekeeping Force:   Journal Article by Lionel Rosenblatt, Larry Thompson, World Policy Journal, Vol. 15, 1998 3. Understanding Anne Frank’s the Diary of A Young Girl, A Student Casebook to Issues, Sources, and Historical Documents by Hedda   Rosner Kopf, Greenwood Press, 1998 4. Anne Frank: The Biography: Magazine Article by Martyn Bedford; New Statesman, Vol. 129, April 2, 1999

Text Features to Navigate - Table of Contents, Glossary and Index

Text Features to Navigate - Table of Contents, Glossary and Index   A positive approach to teaching text features is not only to use them in instruction, or create worksheets, but to give students practice using those text features in other ways, as a group.   The features in this article (Table of Contents, Index and Glossary) are not found directly in the text but either in the front of the book (Table of Contents) or in the back (Index and Glossary) and are tools to help the student use the text to find information.    The Text Features Table of Contents The first page after the frontispiece and the publishers information is usually The Table of Contents.   You will find the same features in an ebook, as well (since they are usually digital forms of the printed text.)    Usually they will have the title of each chapter and the page number.   Some will even have subtitles for subsections which the author uses to organize the text. Glossary Often, especially in a student text book, words that appear in the glossary will be highlighted or even highlighted in a color.   As the age of the student and difficulty of the text increases, the glossary words will not appearthe student is expected to know that they can find specific vocabulary for the subject in the glossary.   Ã‚   Glossary entries are very much like dictionary entries, and will often have a pronunciation key and at least the definition for the word as used in the text and subject.   Sometimes authors will provide other definitions, but in either case, it is important for students to understand that when there is only one, there may be more than one meaning, and when there are multiples, only one definition should be chosen to make sense of the word in the context.    Index The index, at the end of the book, helps students find information in the body of the text.   We know that in order to research for a paper, we need to know how to find information in a text using an index.   We can also help students understand that when they have read a text and cant recall specific information, that information can be found in the index.   At the same time, students need to understand how to use synonyms to find information they are looking for - They may not know that to learn about the signing of the constitution, they should look first for Constitution in the index, and then hopefully find Signing as a sub subject.   Instructional Strategies Introduce the Terms Table of Contents, Index and Glossary First, of course, you need to find out if your students can name and then find text features.   Text features are being introduced almost as soon as students begin reading, in late first grade.    Still, students have significant difficulty with reading, they probably havent been paying attentionthey have probably been more attentive to ways to avoid having to read aloud.   So . . .   Choose a text.   It may be one you are using in your class, or you may want a non-fiction text that the students can have in front of them.   I find that Reading A-Z has excellent non-fiction.   (I will be using a text later to illustrate using the Treasure Hunt strategy for practice.)    I would recommend, for these purposes, to use a text that is at or below the students independent reading level, so that the code (decoding the text) is not the focus of your lesson.   Ã‚   Find the text features.   Send the students to specific page numbers and have students put their finger on the text feature, or have students find the particular item. i.e. Find the Table of Contents and put your finger on the words Table of Contents to show me you know how to find it.   Model using the text feature: Table of Contents:   i.e. Find the third chapter. What is the Title? What will you probably read about in this chapter? Index:   We know our book is about dogs.   I have a chihuahua, so help me find where I can read about chihuahuas.   (Be sure to check there is a section, first!) Glossary:   Find a word in the textIve chosen apprentice from Sellman, Jane.   Benjamin Franklin from Reading A - Z.   (p.7)   Read the text aloud.   When you get to the word, remind students where the glossary is and have a student find the word in the glossary, and read it aloud to you.    Games Cant beat games to get students motivated and give them practice!   Use favorite games and give your students practice.   here are some ideas for these text features. Glossary Go:   Put all the words in a books glossary on 3 X 5 cards and  shuffle.   Assign a caller, and divide your group into teams.   Have the caller read the word and place it on the table.   Have a child from each team ready when the word is read and find it 1) in the glossary and then 2) find the sentence in the text.   The first person to find the word in the text raises their hand and then reads the sentence.    This game asks the students to use the glossary to find the page and then to search the page for the word in context.   Text Feature Treasure Hunt Two ways I see to play this: Individually.   Make this a race to see who finds the items first:   i.e.   What does colonial mean? Go! The student who finds the answer first gets a point.   Play until you have a winner.   Requires some preparation. In a Group.   Make each task a clue from the text.   Make two or three sets so you can divide your group/class into more than one group.   Have the words in the answer correspond to something in your class, or . . . label locations where you hide the next clue with a word in the answer.

Capital Structure and Corporate Performance

The assignment deals with the financial analysis of ratios of Maldives Transport and Contracting Company (MTCC). Maldives Transport and Contracting company is engaged in marine and land transport business and also has a separate division which deals with marine and land constructions. The company was one of the first public sector company which was established. The financial performance of the company is to be analyzed with the help of significant ratios. The major ratios which are to be analyzed for the company are liquidity, profitability and efficiency ratios. The analysis will be containing an insight of the capital structure of the company and stock performance of MTCC. Liquidity ratios are used to measure the liquidity of the company which means whether the business has enough liquid cash to meet the short-term liabilities of the company or not (Higgins 2012). In the liquidity ratio sub-head, the most significant ratios are current ratio, liquid ratio and cash ratio. As per the calculation shown, the current ratio of the company has first declined from 1.34 in 2014 to 1.28 in 2015 and then again increased to 1.34 in 2016. This shows that the company is more than capable of handling the short-term business requirements. If the current ratio of the company is above 1 then it signifies that the company is able to meet with the current short-term expenses of the business which MTCC has as stated above (Ahrendsen and Katchova 2012). An ideal current ratio is however 2:1, which means that the current assets must be twice of current liabilities. The quick ratio of the company shows that the ratio is on an increasing trend from 2014. The ratio increased from 0.96 in 2014 to 1.08 in 2016 as per calculations. This is a favorable result as the higher the quick ratio the more liquidity the business has and ideally quick ratio should be greater than 1. However, the ideal results of a quick ratio vary from industry to industry. The cash ratio of the company has decreased and the ratio suggest the real cash of the company is falling. The ratio however does not take into consideration account receivable and inventory and only considers cash and asset which are close to cash. The profitability ratios of the company measure the overall profitability of the company considering the significant areas such as gross profit, net profit, operating profit and similar other areas (Al Karim and Alam 2013). These ratios depict whether the company is performing well in terms of profitability or not. The gross profit ratio shows that the gross profit of the company first increases from 18.73% in 2014 to 23.84% in 2015 and then again decreases to 22% in 2016. The gross profit for the year 2016 has decreased which the company needs to improve and also analyze why the gross profit of the company fall during 2016. The net profit ratio of the company also shows a fluctuating and a similar result when compared to gross profit ratio. The net profit ratio of the company for the year 2016 show a ratio of 8.80% which is even lesser than the ratio result which was calculated for 2014 which is 10.57%. This is not a favorable sign for the business and therefore the business needs t o improve the same. Net profit ratio is a financial indicator and the company needs to improve the overall net profit of the company (Tugas 2012). The operating profit ratio also depicts a fluctuating result and has a similar result and analysis as gross profit ratio and net profit ratio of the company.   The return on assets and return on equity also show unfavorable results for the company in the year 2016. The return on asset has decreased from 0.9 in 2015 to 0.8 which is shown in 2016. The return on equity also shows a decreasing trend which was 30.22% in 2015 which has reduced to 18.70% in 2016 which is even lesser than the estimate of 2014. The next group of significant ratios which are to be considered are the efficiency ratio of the company. Such type of ratios generally covers all types of asset turnover ratio of the company. The receivable turnover ratio of the company shows how efficiently the company is able to collect the credit allowed on sales by the company. an high account receivable ratio signifies that the company has a strong credit policy and all credit operations are running smoothly. The receivable turnover ratio of the company shows that the ratio has increased in 2016 which is 1.59 and the same was 1.44 in 2015. Therefore, it suggests that there has been improvement in the receivable turnover ratio or collection policy of the company as the case may be. The inventory turnover ratio shows that the ratio has significantly increased in 2016 in comparison with 2015 results. The inventory ratio of the company for the year 2016 is 4.28 which is much more than previous two years results. The higher the inven tory turnover ratio the more favorable for the business as it will then portray a strong sales structure and lesser inventory in stocks (Ehiedu 2014). While lower inventory turnover ratio shows poor sales structure and more inventory capacity at hand of the company which is being unused by the company. The asset turnover ratio of the company also shows that the ratio has increased from the previous years results (Tehrani, Mehragan and Golkani 2012). The asset turnover ratio for the year 2016 is shown at 0.89. Asset turnover ratio measures the capability of the company to generate revenue or sales in comparison to the assets of the company. The next group of ratios is the capital structure ratio which measures the components of the capital structure of the company. The debt ratio of the company shows that the company’s debt ratio has decreased from the result of 2015. The debt ratio for 2015 was 0.61 which has reduced to 0.58 in 2016. From the perspective of risks debt ratios of any company are preferred to be lower as the risk is also low. In this case it can be said that it is favorable for the business of MTCC. The equity ratio shows how much equity capital has the business incorporated in the capital structure of the company. The equity ratio of the company has increased from 2015 which was 0.39 to 0.42 which is shown in 2016. This signifies that the company is now using more of equity in comparison to last year. The gearing ratio of the company shows the total debt which is used by the business in comparison to the equity capital of the business. It is similar to Debt equity ratio however it contains more va riations which can provide different results. The gearing ratio of the company 7.07% in 2016 which is lower than previous year figure as the company has reduced the debts of the company. This shows that the company is payoff the debt capital and incorporating more of equity capital in the capital structure mix of the company (Babalola and Abiola 2013). The debt equity ratio of the company shows that the ratio has reduced from 1.59 in 2015 to 1.40 in 2016 which also shows that the company is reducing the debt capital of the company. With the analysis of the debt equity ratio it is evident that the company is trying to restructure the capital structure of the company and add more of equity capital in the mix. However, the full benefit of the capital structure can be extracted when a certain balance is attained between debt and equity capital funds. The stock performance ratios are related and measures the performance of the company on the basis of valuation of stock or earning per shares or market value of shares (Delen, Kuzey and Uyar 2013). Earning per share is the measure of the company’s profit per share which is earned by the shareholders of the company (Brigham and Houston 2012). The earning per share of the company has fallen sharply from 312.76 in 2015 to 23.076 in 2016 which is a drastic fall. This is a serious concern for the business as if it is not improved than the company’s stock prices and market valuation will repeatedly fall. The dividend payout ratio show that the ratio is much more than previous year’s measure which shows that the company has declared dividend in spite of low Earning per share. Price earning ratio is the measure of the price which the investor pays for $ 1 profit in the company. The price earning ratio of the company has increased from the previous year results. The following recommendations can be offered to the company for improvement in the key financial ratios: Any business which is planning to start or establish itself in the market needs to plan out the financial requirement which the business needs. In other words, there are certain expenses which initially which the business must incur in order to establish the business in the market (Lee, Sameen and Cowling 2015). The two most popular form of business which can be open are partnership form of business and private limited companies. A partnership form of business is a business where two or more parties cooperate together in order to run a business. In case of partnership the liability of the partners may be unlimited or limited as per the agreement in the Partnership deed (Allen and Kraakman 2016). Whereas in a Private Limited Company the shareholders are the owners of the company, however the company is operated by board of directors who are representatives of the shareholders of the company. The liability in a company is limited to the number of shares which is held by the shareholders of the company. Moreover, a company is regarded as a legal person whereas a partnership form of business does not enjoy such a right 9Burns 2016). Both the above forms of businesses require initial capital to start up the business and also long-term finances for smooth operation of the business. In case of partnership form of business, the various options of financing which are available are: Personal Savings: In a partnership form of business personal savings is an important source of finance. The partners of the firm contribute to the total capital of the firm and operates in a similar fashion whenever there is additional requirement of funds (Gbandi and Amissah 2014). In case of a startup partnership business, generally individuals resort to capital contributions which will be made by the partners of the firm to meet the start up cost of the business instead of taking a loan from banks. The amount which is contributed by the partners are the basis on which the profit which is earned by the firm is distributed among the partners unless otherwise agreed upon. Retained profits: The profits which are earned by the firm are reinvested in the business in many cases which is then used as reserves or retained earnings. However. such type of financing cannot be done in the initial years of the business but for long term financing purpose of the business (Fairfield and Jorratt De Luis 2016). This is the most productive type of financing as it does not create a burden on the business as in the case of debts and also the partners are not bringing in any capital into the business. Short term /Long term Bank loans: This is another mostly used source for financing of capital for the business. The partnership can take a loan as per the requirement of the business that is it can be short term as well as long term in nature. This source of financing can be used by the business at initial stages of the business and also in the pursuance of the long-term business objectives of the firm (Shin 2012). The financing which is done through bank loans can meet both the objectives which can be start up financing as well as long-term financing of the business. Additional Partner’s Capital: In many situation, there has been cases where the firm is requiring additional capital and the firm does not want to take a loan from banks then they use this technique. Whenever there is an admission of a new partner in the partnership firm, the individual brings in his share of capital for the purpose of investing in the firm and also determining the profit ratio which he is going to get. The additional capital which is brought by the new partners is used for financing purpose of projects and operation of the business. This type of financing is rarely used by firms as admission of a new partner means that the profit sharing ratio diminishes. However, it is commonly seen that a partnership business applies such techniques when a partner retires from a business so as to meet the capital requirements of the business. In case of a company form of business the most common sources of financing for a business are discussed below: Issue of Shares: The most important sources of financing for a business is through issue of shares which can be equity shares or preference share as per the requirement of the business. The company has the ability to issue shares in order to collect small amount of capital per share from potential investors (Engel and Stiebale 2014). The share capital as collected by the business is used in financing the projects of the company. Such sources of financing are useful in start up business as well as financing for the long-term business objectives. In addition to this, financing with share capital is a reliable source of financing for the business (Bobinaite and Tarvydas 2014). Bank Loan: This is another option which is available to the company which can be used for financing of the business. The company can take long- term as well as short term loans from banks for day to day operation of the business. However, lumpsum amount for loans as required by the company is not always available and the bank requires certain securities on the basis of which the bank will be allowing the loan to the company (Robb and Robinson 2014). In the startup phases of the business, company generally do not get any loan from the banks unless they provide ample amount of securities against the loan amount. Debentures: Another source of financing of the business is by issuing debentures for collecting capital. The capital which is collected with the issuance of debentures forms a part of the debt capital of the business. The capital which is collect by the use of debentures can also be used to finance projects and it can issued for collecting funds for start-up cost and also for long-term financial requirements of the business (Buigut et al. 2013). Retained Earnings. The company form of business also employs the concept of retained earnings. The company retains a part of the profit which is earned by the company during previous year and the business reinvest the profits in the business again (Serrasqueiro and Nunes 2012). The retain earnings method which is used by the business is known as plough back of profits in the business. Moreover, such method is advantageous to the company as it increases the internal strength of the company and makes the company financially strong. The retained earnings of the business depend on the amount of profit which was earned by the business in previous year. Moreover, the business cannot use such type of capital in start up financing of the business and has to resort to other means of sourcing of finance. Preference Share Source of Financing This refers to the funds which are raised by the business by issuing shares which are also known as equity (Elsas,   Flannery and Garfinkel 2014). Tis refers to the capital which is taken from a bank or financial institution This type of capital is similarly raised as equity sources of capital but such shares have rights of their own and are different from equity sources of capital (Gitman, Juchau and Flanagan 2015). This is regarded as own capital of the business This is regarded as borrowed capital of the business or also known as loan capital of the business. This also forms a part of the own capital of the business (Abdulsaleh and Worthington 2013). The risks which are associated with equity shares is high as equity shares are generally risky in nature (Bekaert and Harvey 2017). The risks which is associated with debts are low and debt capital are considered less risker than equity sources of capital. This type of shares are not as risky as equity shares but has certain risk factor. The return which is generated by equity share capital is in the form of dividends and such dividends depends on the profit which is earned by the company and also on the decision of the management. If the company is not earning profits than the company will not be paying any dividend. The return which is related to debt capital is interest which is fixed and regular in nature and generally depends on the agreement of debts of the business The return which is generated by such sources are fixed unlike equity sources of capital and they are need to be paid even if the company is earning losses. Thus, from the comparison of the above three sources of capital it can be said that the equity source of capital is very useful even though it is a risky source of capital. The consultancy business will be able to collect bulk amount of capital from equity sources and also there is no pressure of dividends in initial years even if the business earns losses. Abdulsaleh, A.M. and Worthington, A.C., 2013. Small and medium-sized enterprises financing: A review of literature.  International Journal of Business and Management ,  8(14), p.36. Ahrendsen, B.L. and Katchova, A.L., 2012. Financial ratio analysis using ARMS data.  Agricultural Finance Review,  72(2), pp.262-272. Al Karim, R. and Alam, T., 2013. An evaluation of financial performance of private commercial banks in Bangladesh: Ratio analysis.  Journal of Business Studies Quarterly,  5(2), p.65. Allen, W.T. and Kraakman, R., 2016.  Commentaries and cases on the law of business organization. Wolters Kluwer law & business. Babalola, Y.A. and Abiola, F.R., 2013. Financial ratio analysis of firms: A tool for decision making.  International journal of management sciences ,  1(4), pp.132-137. Bekaert, G. and Harvey, C., 2017. Emerging equity markets in a globalizing world. Bobinaite, V. and Tarvydas, D., 2014. Financing instruments and channels for the increasing production and consumption of renewable energy: Lithuanian case.  Renewable and Sustainable Energy Reviews,  38, pp.259-276. Brigham, E.F. and Houston, J.F., 2012.  Fundamentals of financial management . Cengage Learning. Buigut, K., Soi, N., Koskei, I. and Kibet, J., 2013. The effect of capital structure on share price on listed firms in Kenya. A case of energy listed firms.  European Journal of Business and Management ,  5(9), pp.29-35. Burns, P., 2016.  Entrepreneurship and small business. Palgrave Macmillan Limited. Delen, D., Kuzey, C. and Uyar, A., 2013. Measuring firm performance using financial ratios: A decision tree approach.  Expert Systems with Applications,  40(10), pp.3970-3983. Ehiedu, V.C., 2014. The impact of liquidity on profitability of some selected companies: The financial statement analysis (FSA) approach.  Research Journal of Finance and Accounting,  5(5), pp.81-90. Elsas, R., Flannery, M.J. and Garfinkel, J.A., 2014. Financing major investments: information about capital structure decisions.  Review of Finance,  18(4), pp.1341-1386. Engel, D. and Stiebale, J., 2014. Private equity, investment and financial constraints: firm-level evidence for France and the United Kingdom.  Small Business Economics,  43(1), pp.197-212. Fairfield, T. and Jorratt De Luis, M., 2016. Top income shares, business profits, and effective tax rates in contemporary Chile.  Review of Income and Wealth,  62(S1). Gbandi, E.C. and Amissah, G., 2014. Financing options for small and medium enterprises (SMEs) in Nigeria.  European Scientific Journal, ESJ,  10(1). Gitman, L.J., Juchau, R. and Flanagan, J., 2015.  Principles of managerial finance. Pearson Higher Education AU. Higgins, R.C., 2012.  Analysis for financial management. McGraw-Hill/Irwin. Lee, N., Sameen, H. and Cowling, M., 2015. Access to finance for innovative SMEs since the financial crisis.  Research policy,  44(2), pp.370-380. Robb, A.M. and Robinson, D.T., 2014. The capital structure decisions of new firms.  The Review of Financial Studies,  27(1), pp.153-179. Serrasqueiro, Z. and Nunes, P.M., 2012. Is age a determinant of SMEs' financing decisions? Empirical evidence using panel data models.  Entrepreneurship Theory and Practice,  36(4), pp.627-654. Shin, H.S., 2012. Global banking glut and loan risk premium.  IMF Economic Review,  60(2), pp.155-192.   Tehrani, R., Mehragan, M.R. and Golkani, M.R., 2012. A Model for Evaluating Financial Performance of Companies by Data Envelopment Analysis-A Case Study of 36 Corporations Affiliated with a Private Organization.  International Business Research,  5(8), p.8. Tugas, F.C., 2012. A Comparative Analysis of the Financial Ratios of Listed Firms Belonging to the Education Subsector in the Philippines for the Years 2009-2011.  International Journal of Business and Social Science,  3(21). Zeitun, R. and Tian, G., 2014. Capital structure and corporate performance: evidence from Jordan.

The Holocaust Essay Example | Topics and Well Written Essays - 2250 words

The Holocaust - Essay Example They argue that most countries by then never had the information of the kinds of atrocities that the Germans were putting the Europeans Jews through. This makes it quite complicated for one to have a pointing finger on any individual country as to their role in the holocaust. The American government and the Americans failed completely to assist the European Jews. Although the American government had the capacity and power to get directly involved in the holocaust, it remained silent and, as a result, many lives and properties were lost. It is also believed that America had a network of allies that it could have influenced in order to assist and halt the mass killings by the Nazis. When they got involved, it was either too late or too little or both to offer any substantial help. During this period of Holocaust, different countries had different views as whether to take part and assist the European Jews. By 1938, world major countries took part in order to rescue some the European Jew s. Different allies were also formed that sped up some rescue missions (Rosenfeld, 57). Theses allies were either directly involved in the war or they pressured the Nazis to end the mass killings. These allies also facilitated the massive movements of the European Jews to different countries for example Netherlands, The Great Britain, Scandinavia and Switzerland. During the war, the American government had put in policies to the major publishing paper then, New York Times that limited the nature and content of information that could be passed to the public. Consequently, the public was not aware of the kinds of killings that the European Jews went through. This also made it quite impossible for other government departments fully to initiate programs and rescue missions towards the Jews. American restrictions on migration; unlike European countries and the Great Britain that allowed migration of the Jews in their countries, the Americans developed a very restrictive