Descriptive Essay Who I Am - 1133 Words

Who I am Four blue walls and a quaint window seat make up a room that contains all that defines me. Upon entering this room one’s eyes fall immediately upon four key objects: a surfboard, Polaroid photos, an open book that is filled with writing in the margin, and a stereo. Each belonging is a puzzle piece, a part of who I am. When pieced together, Renee Swager is the resulting image. I keep these items in my room to shed light on who I am. On the first wall lies a surfboard. The mounted board is cratered and worn from summers spent surfing at Chincoteague Island, my home away from home. Surfing is my passion. Nothing compares to the serene feeling of paddling out into the vast ocean and waiting for a set of waves to roll in. It takes†¦show more content†¦The book will always remain open because I am still making my path and daily look to the book for inspiration. Opposite this wall sits a black stereo on a white nightstand. Hundreds of songs of different genres have been played on this stereo throughout my years in high school. I find that indie rock and jazz music has caught my attention the most over the years. There is great contrast between these genres. However both are important to me because they evoke an emotion of happiness in different ways. In both genres the lyrics are written with purpose and a meaning. Both Nat King Cole and Dan Croll will share the spotlight on my stereo. A last glance back when exiting my room would make one think that it contains very little. Yet, I find that it holds all that I could ever hope for. It is not an abundance of material possessions that makes me feel complete. Instead, the words of Salinger, the hanging photos of smiling faces, and a mounted worn down surfboard while Nat King Cole sings â€Å"Unforgettable† in the background leave me feeling most myself. Young Justice I was born with a sense of righteousness before I even knew its meaning. If I ever felt that someone had wronged me or others I sought to make things right no matter what it took. My first quest for justice began at an early age of seven. I had always been proud of my mother for having been a nurse. She chose a life of helping others. Though she was no longer an active nurseShow MoreRelatedThe Beach Essay781 Words   |  4 PagesDescriptive Essay- Beach, Vacation The place where I feel most comfortable is a place where I am calm. A place that is peaceful in its own ways. It is the place to go to get away from all my troubles. It is the one place where I could sit forever, and never get tired of just staring into the deepest blue I have ever seen. It is the place where I can sit and think the best. A place where nothing matters but what is in that little moment. The one place capable of sending my senses into an overloadRead MoreNarrative vs. Descriptive Writing977 Words   |  4 Pages A narrative essay uses a point of view to tell a story. It is an engaging way for an author to tell his reader about an experience they have had or a personal story. Descriptive writing is a description of something. It could be a person, place, thing, emotion or experience. The author is allowed more artistic freedom when writing in descriptive form. While both descriptive and narrative essays are similar in many ways, the descriptive essays use of l anguage fully immerses the reader intoRead MoreReflection Of College Level Writing836 Words   |  4 Pagesschool now to high-school, I have struggled with writing papers. I was not an excellent writer or rather the best writer. I had trouble with expressing my main idea of my paper whenever I was given a topic. Even though my teachers would tell me to brainstorm before I started writing, I still somehow struggled because I was better at letting ideas flow through my head as I write. I was not an expert at developing sentence structure or details as well. Over the course of my life, I have grown in these areasRead MoreHow Personal Responsibility Will Lead to My Success Essay1089 Words   |  5 Pagesbut in their careers and life in general. Even though some people who lack personal responsibility do just fine in life, personal responsibility will lead to my success in and beyond school because it gives me the confidence to succeed, and will lead to a better life for my family and me. Now as to my approach for this paper I am writing this essay according to The Descriptive Essay (2011), The descriptive essay is a genre of essay that asks the student to describe an object, person, place, experienceRead MoreNarrative and Descriptive Essay1226 Words   |  5 Pages Compare-Contrast Essay Eng121: English Composition I (AXC13480) Regina McKinney Professor: Nancy Segovia January 1, 2014 A narrative essay is about storytelling for a narrative story to work it must capture and hold the audience attention you must give a clear understanding of your story. A descriptive essay lets you describe in detail what the essay is all about using words that appeal to your sense of smell, hearing, see, touch, and taste. A descriptive essay lets you use words thatRead MoreThe Task Of Composing A Descriptive Essay1310 Words   |  6 PagesRecently, my Composition I teacher assigned the class the task of composing a descriptive essay. This led me to the question, â€Å"what is a descriptive essay?† What topic could I possible write about for three whole pages? What have I done, seen, or experience that could fill these three long pages? My life thus far has been quite sheltered, so this has created quite the dilemma for me. Being that I am supposed to be descriptive, I feel the need to describe the stress that this has created for me. MyRead MoreMy First Year Experience Pro gram1134 Words   |  5 Pagesof writing tools. During the course of this semester I became a stronger writer and well prepared for the rest of my college career here at Pacific Lutheran University by improving my vocabulary, being more descriptive and altering my writing process to be more successful. The Writing 101 assignment that I have chosen best demonstrates my progress as a writer is our Personal Narrative Essay. Though this was our first essay of the semester, I did receive my highest grade on this assignment and believesRead MoreLoss of Freedom in Sedaris This Old House and Angelous Caged Bird1274 Words   |  6 Pageswriting, and Angelou explores her concerns through descriptive writing with the analogy of a bird, they still are exploring the similar topic of perceived loss. The loss of freedom, demonstrated by the demand to uphold a family image, versus the caged bird, remain very similar in both pieces due to perceived entrapment, disappointment and self-nonentity. Descriptive essays leave room for misinterpretation and confusion, where as a narrative essay is straightforward and to the point. The loss of freedomRead MoreSummary Of Prescriptive Writing By David Foster Wallace1066 Words   |  5 PagesDavid Foster Wallace was an eccentric, well organized writer who described to me the fine lines between descriptive and prescriptive writing. I learned that descriptivism is far more valuable than prescriptivism. With the help of a couple past English courses, I was able to construct my ability to write both an effective, abstract essay while maintaining a prescriptive skeleton. Course such as mythology, my seventh grade english course, and my sophomore year English course are all examples of classesRead MoreEthical and Psychological Hedonism Essay1395 Words   |  6 Pagesdiscussed) but when defined in terms of values, one is descriptive and the other is normative. Neither ethical nor psychological hedonism is perfect, I believe, though each has important strengths which offer the basis for discussion. Additionally, some arguments and ideas presented by Robert Nozick in his essay â€Å"The Experience Machine† prove relevant to the discussion of hedonism, where Nozick concludes by disagreeing with the hedonist’s ideas. I will start by defining the two versions of hedonism

Human Nature, Law, And English Boys - 2166 Words

Sam Anderson Ms.Ruiz Honors World Literature 0 Period 6 October 2017 Human Nature, Law, and English Boys Humans created moral law to govern themselves, and be able to exist in civilized society, but people are arrogant and break these rules in order to gain control and power over others. Lord of the Flies, a novel by William Golding, describes, using Hobbes’ theory of human nature needing laws in order to stay civilized, a group of boys attempting to create a society. Lord of the Flies is a story of a group of boys who crash landed on an island and are trying to create a functioning society with a government. Hobbes’ theory of human nature says that human societies need laws in order to stay civilized and not fall into savagery. The†¦show more content†¦From the very beginning the boys listen to Ralph’s suggestions. The group has heard suggestions from Piggy, Jack and Ralph but have only listened to the boy with the, â€Å"size, and attractive appearance,† which shows their low standards for leaders. The boy s base their decisions on the aesthetic appeal of Ralph instead of his capability of leadership. The most powerful thing affecting the decision was the conch, a major symbol of power and control. The conch is something that summons and silences the boys, and allows them to speak during meetings. Hobbes’ theory says that human nature is basically selfish and therefore they follow the leader who is most likely to give them what they want. Ralph demonstrates what the boys want in that he calls for a vote, giving all they boys control over their society. The boys are interested by Ralph which causes them to want to keep him around as something to marvel at so they make him the leader. Toward the end of the novel, Piggy criticizes the behavior of the boys in Jack’s society which causes them to become very angry. Roger, on the cliff above them, uses the lever to push a boulder aimed at Piggy. Golding wrote, â€Å"... the conch exploded into a thousand white fragmen ts and ceased to exist. Piggy†¦traveled through the air sideways from the rock, turning over as he went. ... Piggy fell forty feet and landed on his back across the square red rock in theShow MoreRelatedEssay on Their Inner Creature721 Words   |  3 Pagesprevents the boys from having a perfect and stable society. William Golding, the author of the novel, states â€Å"the theme is an attempt to trace the defects of society back to the defects of human nature† (204). His negativity about human nature and his idea that evil is an inborn characteristic can be seen through the story as the behavior of the boys brings their inner creature into existence. â€Å"Weve got to have rules and obey them. After all, were not savages. Were English, and the English are bestRead MoreThe Concept Of State Of Nature918 Words   |  4 PagesState of Nature A British philosopher and an egoist, Thomas Hobbes believes that humans are selfish by nature. He believes that we are all potential enemies and that we need authorities such as police, the military and courts of law to protects us from each other. He also believes that laws and morality only exist due to fear of living in a state of chaos and conflict. Hobbes describes life without any incentive to be good as â€Å"nasty, brutish and short† otherwise known as State of Nature. When HobbesRead MoreSymbolism In Lord Of The Flies824 Words   |  4 Pages were not savages. Were English, and the English are best at everything’ (Golding 42). Evident from the events that take place throughout the book, however, the opposite is true. According to Golding’s Lord of the Flies, society is unable to function without a clear set of rules, and when those rules are taken away, people kids. When to their original savage state. As proven in Lord of the Flies, things go south quickly when rules aren’t set in place. When the boys are first stranded on theRead MoreSurvive in the Lord of the Flies by William Golding Essay813 Words   |  4 PagesWhen humans are pushed to survive, they are willing to do anything to do so. In the novel â€Å"Lord of the Flies† by William Golding, a group of boys are stranded on an island and have to survive, however as the story progresses the boys become more barbaric and savage like. Even though there are good people in this world, there will always be evil. Why does evil exist? Golding’s belief of human nature is that humans are naturally evil and savage. However, law and civility keep humans from turning intoRead MoreVicious Leadership in Lord of The Flies1156 Words   |  5 Pagestheir evil nature get to them. While millions of innocent people were tortured and killed, those that were responsible of this gruesome act, watched from the side. The break d own or the survival of a society depends on the people that builds it. If one was to lose his composure and let his true nature, that is to let the darkness in him take over, it would be the end of the hard built nation. The Lord Of The Flies, is a good example of what will happen to a society when one let its true nature take overRead MoreGood Versus Evil in Lord of the Flies by William Golding Essay1235 Words   |  5 PagesGood vs. Evil Many years ago, Charles Darwin introduced a theory that we humans are a species which evolved from animals that have inhabited the Earth for many years, and he believed that we were civilized, intelligent, and logical life forms for these very reasons. In the novel, Lord of the Flies by William Golding there is a prominent theme of good versus evil which reveals that maybe humans are not the civilized human beings that they were said to be. William Golding carefully netted this themeRead MoreLord of the Flies was created by William Golding, an English novelist that studied at Oxford where1500 Words   |  6 Pages Lord of the Flies was created by William Golding, an English novelist that studied at Oxford where the experience allowed for his writing to grow and develop. The main purpose of the novel was to portray the struggle of a group of boys in the era of war. It is aligned off of personal experiences the author had in World War II, the severity and insanity allowed him to have a corrupted view on the world and everything inside of it (â€Å"William Golding,† N.P.). Much like Oxford, being apart of theRead MoreAnalysis Of The Novel The Great God Pan 941 Words   |  4 PagesArthur Machen and H.G. Wells were one of the most influential writers in the history of the English language. Through their works, both Machen and Wells illustrated the themes of sexuality and horror by exploring the idea of the supernatural. However, Machen’s gothic novella The Great God Pan (1894) and H.G. Wells’ sci-fi novel The Island of Dr. Moreau (1896) further exemplified the theme of h umankind’s relationship to God. In the late Victorian period, the influence of religious mythology fell uponRead MoreLord of the Flies Literary Analysis853 Words   |  4 PagesLord of the Flies, a novel by William Golding, reflects upon the very core of human beings. Golding described human beings as innately evil. He also showed readers that all it takes to bring humans’ true nature out is by being in an unknown environment that is free of laws. Being surrounded by mysterious creatures in an unknown land, the stranded boys are left for dead. In the small world without adults, the boys slowly corrupt in to follow their instinct to satisfy their immediate desires. Read MoreAfrican Legal Issues: he Sowth African Law and The English Law1144 Words   |  5 Pagesin dispute all around the world. The legal aspects of this defence will be briefly discussed in terms of the South African- as well as the English law. As of the S v Goliath case, the South African view i n this particular matter has been established as for the notion of killing another person out of necessity, and has since stayed unchanged. The English Law does not regard the defence of necessity as a justification, but rather as an excuse to a crime, which is then classified as duress. Seen as

Accounting & Financial Management Corporate Debt Restructuring

Question: Discuss the management of Equity and Debt as part of the long term funding requirements of companies. (See the marking scheme below). In addition, select two non-financial companies listed on the London Stock Market and analyse the published financial statements for the last 5 years, comparing the proportion of Equity and Debt for each company. This analysis should be based on financial ratios and be clearly linked to the management of Equity and Debt, as discussed above. (See the marking scheme below). Detailed calculations of specific and relevant financial values and ratios must be included, together with appropriate graphs/charts. Your assessment must contain an Introduction, Conclusion and Recommendation detailing the results of your analysis. Answer: Introduction The aim of this report is to analyse the debt and equity financing for business organisations in the context of real world. Marks and Spencer (MS) and Tesco Plc are selected as the two case organizations to discuss the various concepts related to equity and finance. This report includes the debt and equity ratio analysis of the selected organizations. The main purpose of this report is to make a comparison between selected organizations on the basis of debt and equity ratios. Financing is one of the important concerns for operating any business. There are two major sources for financing that are used by companies for meeting their capital need such as equity financing and debt financing. Equity financing refers to raising funds through issue of IPOs and secondary shares in capital market (Brigham and Ehrhardt, 2016). Debt financing refers to the borrowing fund from financial institutions. This fund needs to be repaid by the company at specified time period along with the interest. Most of the companies use these two sources for their course of business. Equity is generally required for the start of business and debt is used for financing current assets that are easily convertible in cash (Bragg, 2011). However, both types of finances are required by the companies for varied purposes. Equity Financing: Under equity financing, a company issues shares in the capital market for raising capital for business. Equity financing is most important at the time of initial stages of business, as early start-up of business seeks huge funds. Financing of funding needs through bank loan can be very costly. For this reason, equity financing matters at initial start-up stage in a company. But at the same time, equity financing has certain limitations like dilution of control, which can impact quality of managerial decisions of company. People like to invest in shares of companies, because they enjoy greater return over their investment as compared to other investment assets. They earn return over investment in the form of dividend offered by company and capital appreciation benefits due to raise in price of share. Equity financing is an appropriate for both Tesco and MS, because there is no need of repayment on principle amount of financing in whole life of company. In addition to this, there is no fixed burden of payment of dividend like in case of debt financing. It is on companys discretion to retain the profit of business for further investment or to distribute the profits in the form of dividends among shareholders. Description/Purpose/Contrast of the Management of Equity: Main purpose of equity finance is to fulfill funding needs of a business entity. It is cost effective source of financing to company as compared to rest of sources such as bank loan, venture capital, hire purchase etc. The purpose of equity source is also to serve investment need of investors. Due to financing decisions of companies through equity, investors get opportunity of investment in IPOs, which is an attractive investment instrument. The ownership of equity shares gives a right to investors to play an essential role in the management of the company. This way, it enables investors to participate in companys decision making process (MS, 2016). Equity is the source through which the investors are granted an ownership. A company may use the funds of investors finance major investment projects as well as to cover the start up cost. In addition to this, company may use this cash flow for diversifying business in other areas. Equity financing is a cost effective source of financing, because investors typically dont expect an immediate return on their investment (Lerner et al., 2012). Further, equity financing is less risky than the debt financing, because the money of investors doesnt needs pay back. There are two methods of equity financing that are used by small business firms such as private placement and the public stock offerings. Private placement is very simple and commonly used source of financing in capital market of UK. Private placements are generally regulated by HMRC and London Stock Exchange. Companies do not require any type of formal registration in the London Stock Exchange (LSE) for use of this source of financing. In contrast of this, financing through public stock offerings is typically a lengthy and expensive process, as it requires for the registration for securities under London Stock Exchange (LSE) and UKLA (i.e. UK Listing Authority) (Laryea, 2010). But public stock offerings may lead to dilution of control in company that is harmful for managerial decision making. Equity financing also plays important role in creditworthiness of a company, as it affects the debt-equity ratio of company. A company, whose debt-equity ratio is less than 1, is considered to be more creditworthy as compared to business entity with equity ratio greater than 1. Companies with high value of debt to equity ratio face high financial cost that is harmful for net profit position of company. Debt Financing: Debt financing can be defined as the activity of financing business needs through borrowing of loans or issue of debt instrument. Financing through debt instruments or bank loan is more costly as compared to equity financing, as the principle amount of loan needs to rapid after a certain period. Along with this, the interest charged by banks is very high. Both MS and Tesco use debt financing as a source of finance for meeting funding need in business. The value of long term debt of MS is 1727000 (in thousands). On the other hand, total debts of Tesco Plc is recorded as 10623000 (in thousands), which is very high as compared to MS (Yahoo Finance, 2016). It means the total debt burden over Tesco is high as compared to MS. Over-dependence on debt financing can be harmful for profitability and sustainability of companies. Description/Purpose/Contrasts of the Management of Debt: Debt financing is an important financial source for meeting the capital needs in business. A debt is helpful to maintain the ownership of business, because it does not lead to dilution of control as in case of equity financing. This source of financing offers tax benefits to the company, because interest expense over debt is a tax deductible expense of company. If a business properly use the debt then it will be helpful to enhance the return on assets (Peterson and Fabozzi, 2012). Selection of debt financing over equity financing offers greater control over business. Lenders charge an interest amount for the use of borrowed amount, but they dont have any right of participation in managerial decisions of company. But for large organizations like MS and Tesco, it is not possible to solely base their business on debt instruments. Debt financing is appropriate for companies that are looking for a growth strategy, and the current debt position of company is very low as compared to equity position. The activity of debt financing includes both long term and short term loan. Generally, short term loan is used by companies for meeting current needs such as operational funding need, and the working capital need. In case of long term loan, business firms focus on raising capital for long term investment needs like investment in machineries, investment in building development, and the investment in furniture/fixture (Weil et al., 2013). There are different business institutions that offer short and long term loans such as bank and commercial lenders, commercial finance companies, and government financing programs. Calculation and Analysis of Ratios of Tesco and MS: Debt and Equity Ratios of TESCO: Tesco is the British multinational company in retail sector. It was founded in 1919 by Jack Cohen. Tesco is the second largest retailer in the world. It is listed on London Stock Exchange. The market capitalization of Tesco is approximately 18.1 billion (in 2015). Debt ratio indicates relationship between the total liabilities and total share holders equity of the company. Low debt to equity ratio indicates lower risk for the company and higher debt to equity ratio indicates higher risk (Tesco, 2013). According to the below calculation, it can be seen that Debt to equity ratio of Tesco is continuously increasing that means companys dependence over debt financing is continuously increasing with time, which is not good for creditworthiness of company. Equity ratio of the company represents the amount of asset that is owned by the investors. In general, a higher equity ratio is favorable for the companies. According to the below calculation, it can be seen that equity ratio of the Tesco is showing fluctuation in the last five financial years (Tesco, 2015). But, overall, the equity ratio of Tesco has decline from 35.25 in 2011 to 15.99. The equity ratio tells about proportion of total assets that are financed by stockholders fund. The decline in equity ratio is not good from companys creditworthiness point of view. Name of the ratio Formula 2011 2012 2013 2014 2015 Debt to equity ratio Total Liabilities/ Total equity*100 107.12 108.48 199.13 232.63 525.21 Total liabilities 17807 20117 33186 34249 37138 Total Equity 16623 18544 16661 14722 7071 Equity Ratio Total Equity/ Total Asset*100 35.25 36.51 33.23 29.34 15.99 Total equity 16623 18544 16661 14722 7071 Total assets 47146 50781 50129 50164 44214 Debt and Equity Ratios of MS: Marks Spencer plc is a British multinational company in the retail sector. It was founded in 1884 by Sir Michael Thomas Spencer. Headquarter of this company is situated at London, UK. MS is listed on London Stock Exchange. It is specialized in selling cloths, home products and luxury food products (Tesco Annual Report, 2012). Debt to equity ratio depicts relationship between total debt and total equity of company. This ratio is used by investors and banking institutions while taking investment decisions and sanctioning loan. The debt to equity ratio of the MS is showing fluctuation in different years, but it has continuously increased in last five year (MS, 2013). Management of MS needs to focus on improving the debt-equity ratio of company for ensuring creditworthiness in the market. Equity ratio is a financial ratio that indicates the portion of total assets, which is financed through equity capital. Equity ratio throws a light on the overall financial strength of the company. A higher equity position of a company indicates the better long-term solvency position of company (Tesco Annual Report, 2014). Equity ratio of MS has been continuously fluctuating from 2011 to 2015. It can be analyzed from below table, that equity ratio of MS has increased from 36.45 in 2011 to 39.01 in 2015. This means, companys reliance on equity capital than borrowed capital has increased, which is good for its creditworthiness in market. Name of the ratio Formula 2011 2012 2013 2014 2015 Debt to equity ratio Total Liabilities/ Total equity*100 174.33 100 202.02 191.94 156.25 Total liabilities 4667 2779 5091 5196 4997 Total Equity 2677 2779 2520 2707 3198 Equity Ratio Total Equity/ Total Asset*100 36.45 38.20 33.10 34.25 39.01 Total equity 2677 2779 2520 2707 3198 Total assets 7344 7273 7611 7903 8196 Graph of Debt and Equity Ratio between Tesco and MS: Comparison of Debt to Equity ratio of Tesco and MS: Generally, the aim of both the companies is to maintain fair debt-equity ratio. This ratio directly affects the financial risk of an organization. Debt-Equity ratio of the Tesco as compared to MS was low in 2011, but it has become very high than MS in 2015 (Tesco Annual Report, 2015). This indicates the decline in competitive credit worthiness of Tesco. It is not good for the investors and lender, because it increases the business risk and cost of financing for Tesco. Debt and Equity ratio of MS is fluctuated between the years 2011 to 2015. It is not a bad thing but it indicates that the debt structure of the MS is not fixed (Marks Spencer annual report, 2012). But, the financial creditworthiness of Tesco is good as compared to MS, because the debt to equity ratio of Tesco is very low as compared to MS. Graph of Equity Ratio of Tesco and MS: Comparison of Equity ratio of Tesco and MS: In above chart, the blue line is indicating equity ratio of MS. On the other hand, equity ratio of Tesco is represented by red line. Equity ratio is measure of the portion of total asset, which is financed by stockholders capital. This ratio is calculated by using the market value of the total assets and shareholders equity. Equity ratio of the MS has increased from 2011 to 2015. In contrast to this, the equity ratio of Tesco has declined significantly from 2011 to 2015, which can negatively affect the public image of company and its credit worthiness in market. It is indicating that company has financed most of its assets through debt financing than equity financing. It can negatively affect the profit position of company due to increased cost of financing activities. Equity ratio of the MS is fluctuated between the 30-40 ranges that mean the equity structure of the MS is not fixed (Marks Spencer annual report, 2014). Overall financial position of MS is better than Tesco. Conclusion From the above discussion, it can be concluded that equity and debt are the main sources of financing for operating business. Based on the financial ratio analysis, it was found that MSs capital structure is highly leveraged as compared to that of Tesco. Debt and equity ratio of Tesco are continuously increasing year by year, which indicates increase in debt burden of company. Additionally, Marks Spencer will face a higher risk due to high value of debt component in its capital structure. On the basis of debt to equity and equity ratio, this report concludes that overall financial position of Tesco is better than Marks Spencer. Recommendation: On the basis of above discussion, it can be recommended to Marks Spencer that it should make some strategy to improve its capital structure. MS has a high leverage ratio that is indicating that the growth of company is funded primarily by debt in the long run. The debt burden on company is very high, which can negatively affect its sustainability in market. This can be improved by focus on equity financing than debt. Along with this, the company should try to increase its sales and profitability through focus on business development strategies. MS may also focus on marketing activities, promotional offers and business diversification strategies for stimulating its growth rate. Reference Laryea, T. (2010) Approaches to Corporate Debt Restructuring. US: International Monetary Fund. Lerner, J., Leamon, A., and Hardymon, F. (2012) Venture Capital, Private Equity, and the Financing of Entrepreneurship. US: Wiley. MS (2016) about us. [online]. Available at: https://corporate.marksandspencer.com/aboutus (Accessed: 12 September 2016). Marks Spencer annual report (2012) Consolidated statement of financial position. [online]. Available at: https://corporate.marksandspencer.com/media/b78e6f56a12d4fc3abacfe70e945c28c (Accessed: 12 September 2016). Marks Spencer annual report (2013) Consolidated statement of financial position. [online]. Available at: https://corporate.marksandspencer.com/investors/bd98d01715ca4f688360624bb0486304 (Accessed: 12 September 2016). Marks Spencer annual report (2014) Consolidated statement of financial position. [online]. Available at: https://www.portalchemy.com/Report.asp?arYear=2014sharecode=MKS.L (Accessed: 12 September 2016). Marks Spencer annual report (2015) Consolidated statement of financial position. [online]. Available at: https://www.portalchemy.com/Report.asp?arYear=2015sharecode=MKS.L (Accessed: 12 September 2016). Peterson, P.P., and Fabozzi, J.F. (2012) Analysis of Financial Statements. US: John Wiley Sons. Tesco Annual Report (2012) Group Balance Sheet. [online]. Available at: https://www.tescoplc.com/files/pdf/reports/tesco_annual_report_2012.pdf (Accessed: 12 September 2016). Tesco Annual Report (2013) Group Balance Sheet. [online]. Available at: https://www.tescoplc.com/media/1456/tesco_annual_report_2013.pdf (Accessed: 12 September 2016). Tesco Annual Report (2014) Group Balance Sheet. [online]. Available at: https://www.tescoplc.com/media/264147/annual_report_14.pdf (Accessed: 12 September 2016). Tesco Annual Report (2014) Group Balance Sheet. [online]. Available at: https://www.tescoplc.com/files/pdf/reports/ar15/download_annual_report.pdf (Accessed: 12 September 2016). Weil, L.R., Schipper, K., and Freancis, J. (2013) Financial Accounting: An Introduction to Concepts, Methods and Uses. US: Cengage Learning. Brigham, E.F., and Ehrhardt, C.M. (2016) Financial Management: Theory Practice. US: Cengage Learning. Bragg, M.S. (2011) Obtaining Debt Financing. US: John Wiley Sons. Yahoo Finance (2016) Balance Sheet. [Online]. Available at: https://uk.finance.yahoo.com/q/bs?s=TSCO.Lannual (Accessed: 15 September 2016).

Using Songs to Help Patients

For many years, music has been associated with positive impacts on human beings vis-a-vis reducing stress levels. Specifically, many studies have established that music could be utilised to alleviate anxiety and reduce heart rate in contexts that are exemplified by clinical laboratory events (Brattico et al. 2003; Sokhadze 2007).Advertising We will write a custom essay sample on Using Songs to Help Patients specifically for you for only $16.05 $11/page Learn More Nowadays, clinicians use songs to help patients to cope with pain that is associated with some medical procedures. Some studies have also correlated the use of melodies with elimination of clinical symptoms that typify some disorders, for example, epilepsy and Parkinson’s disease (Nilsson 2008; Sokhadze 2007). However, some scientists are controversial with regard to the health benefits of songs, such as stress reduction. Due to the controversy, some studies have been conducted to evaluat e the benefits of melodies in relation to helping patients with dementia. It is worth noting that several methodological weaknesses have been identified (Sokhadze 2007). It is evident that better research designs would be required to help scholars to evaluate and decipher the effects of songs on human behaviour. In fact, such studies would focus on understanding both physiological and psychological impacts of music (Brattico et al. 2003). Many researchers have attempted to correlate physiological effects with melodies. For example, it is known that â€Å"affective visual and auditory stimulation could be linked to music† (Sokhadze 2007, p. 37). Stimuli that are intended to result in visual and audio effects have been shown to cause changes that are detectable by CNS and ANS. However, few studies have been conducted to evaluate physiological changes that exemplify both CNS and ANS when both audio and visual mechanisms of the body are initiated. On the contrary, many scholars h ave concentrated on understanding either ANS or CNS mechanisms with regard to music (Sokhadze 2007). That notwithstanding, it is essential to note that emotional reactions that are linked to the functions of affective pictures have been studied widely. Generally, specific physiological measures, such as brain activity parameters, and duo dimensions of feelings have been correlated (Sokhadze 2007).Advertising Looking for essay on alternative medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More Inconsistent results have also been reported in relation to cardiovascular responses to melodies. In fact, it could be concluded that most of the inconsistencies could be caused by methodological variations that happen during music selection. For example, Knight and Richard (2001) note that blood pressure could be reduced when people listen to sedative music. The relationship between melodies and the activities of the cortical region of the brain ha s been reported (Brattico et al. 2003). Brattico and colleagues (2003) argue that songs can cause calming and stimulating effects on the brain, which results from the extent to which the cortical region is activated by music stimuli. A study Sokhadze (2007) showed that music could have negative and/or positive, which could result in modulatory impacts on the respiratory and cardiovascular systems. However, it was demonstrated that the impacts of pleasant songs showed a high level of variability in relation to parameters such as heart rate and peripheral blood flow. References Brattico, E, Jacobsen, T, Baene, W, Nakai, N, Tervaniemi, M, 2003, ‘Electrical brain responses to descriptive versus evaluative judgments of music’, Annals of the New York Academy of Sciences, vol. 999, no. 1, pp. 155-157. Knight, WE, Rickard, NS, 2001, ‘Relaxing music prevents stress-induced increases in subjective anxiety, systolic blood pressure, and heart rate in healthy males and femal es’, Journal of music therapy, vol. 38, no. 4, pp. 254-272. Nilsson, U, 2008, ‘The anxiety-and pain-reducing effects of music interventions: a systematic review’, AORN journal, vol. 87, no. 4, pp. 780-807. Sokhadze, EM, 2007, ‘Effects of music on the recovery of autonomic and electrocortical activity after stress induced by aversive visual stimuli’, Applied psychophysiology and biofeedback, vol. 32, no. 1, pp. 31-50.Advertising We will write a custom essay sample on Using Songs to Help Patients specifically for you for only $16.05 $11/page Learn More This essay on Using Songs to Help Patients was written and submitted by user Kimber A. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Atomic Bomb Necessary Essays - Japan, , Term Papers

Atomic Bomb Necessary annon August 6th, 1945, 70,000 lives were ended in a matter of seconds. The United States had dropped an atomic bomb on the city of Hiroshima. Today many argue over whether or not the US should have taken such a drastic measure. Was it entirely necessary that we drop such a devastating weapon? Yes, it was. First, we must look at what was going on at the time the decision was made. The US had been fighting a massive war since 1941. Morale was most likely low, and resources were probably at the same level as morale. However, each side continued to fight, and both were determined to win. Obviously, the best thing that could have possibly have happened would have been to bring the war to a quick end, with a minimum of casualties. What would have happened had the A-bomb not been used? The most obvious thing is that the war would have continued. US forces; therefore, would have had to invade the home island of Japan. Imagine the number of casualties that could have occurred if this would have happened! Also, our forces would not only have to fight off the Japanese military, but they would have to defend themselves against the civilians of Japan as well. It was also a fact that the Japanese government had been equipping the commoners with any kind of weapon they could get their hands on. It is true that this could mean a Japanese citizen could have anything from a gun to a spear, but many unsuspecting soldiers might have fallen victim to a surprise spear attack! The number of deaths that would have occurred would have been much greater, and an invasion would have taken a much longer period of time. The Japanese would have continued to fight the US with all of what they had; spears, guns, knives, whatever they could get their hands on, just as long as they continued to fight the enemy. As mentioned before, it is a fact that some civilians had been ready to fight our military with spears! What made it possible that the Japanese would resort to using spears? Why wouldnt they use guns or other weapons? Well, the truth was, the government just didnt have the resources to give out a gun to just any citizen. US naval blockades are one of the major reasons that Japan was so low on resources, and a main point opponents of the decision to drop the bomb constantly bring up. Japan obviously was very low on resources. Japanese civilians were ready to die with spears in their hands, surely the military would do the same. Besides, the Japanese military did still have some resources to go on. So again I must bring out the fact that Japan could have continued to fight, and they would have. And Im sure anyone can realize what would happen if the war continued; more deaths. Admiral William Leahy, Chief of Staff to President Roosevelt and President Truman, wrote, By the beginning of September 1944, Japan was almost completely defeated through a practically complete sea and air blockade. If that was true, how could they have continued to fight and rack up enemy kills? If the Chief of Staff to the President figured they would soon surrender around September 1944; why were they still fighting almost a year later? And how can we be so sure that any other estimates on when the war would end would be correct? Basically, we cant. For all anyone knows, Japan would have kept fighting. It was the atomic bomb that forced Japan to surrender and in turn saved thousands if not millions of lives. How can anyone be so sure that Japan would continue to fight? No one can say exactly what would have happened, because lets face it, no one really knows. Its possible Japan was just about to surrender, but most evidence would not agree with that statement. Im sure most have heard of a group of men called the Kamikaze. Kamikaze were suicide pilots. They would load an airplane up with explosives and try to nose-dive it into an enemy target. Think about what must be on this pilots mind. Imagine the undying love he must have for his country. He would fight until the end, for his emperor and his country. The scary thing about this is the majority of the Japanese military thought this way. The fact that the enemy is ready to die so long as you die with him is not something a soldier wants to think about before going into battle.

Nicholas Copernicus †Founder of Astronomy Essay

Nicholas Copernicus – Founder of Astronomy Essay Free Online Research Papers Nicholas Copernicus Founder of Astronomy Essay Nicholas Copernicus is considered to be the founder of modern astronomy. He was born in Poland in 1473. After his childhood dreams of astronomy, he was sent off to Krakow University to study mathematics and optics. Later, returning from studying religious law in Italy, Copernicus, through the influence of his uncle, was appointed cannon in the Cathedral of Frauenberg. In the next few years, Copernicus continued his studies of astronomy alone in his church. He made most of his observations from a turret situated on a protective wall around the cathedral. In 1530, after more than thirty years of intense study, Copernicus completed his great work, â€Å"De Revolutionibus†, which presented the theory that the earth rotated on its axis and made one complete revolution daily, and, at the same time, traveled around the sun once yearly. This was a fantastic concept for the sixteenth century! All great thinkers of that age believed that the earth was the center of the universe, and heavenly bodies revolved around our planet. Copernicus died in 1543, His life had been a sheltered and academic one. He never knew what controversy his work had caused. The church argued that man was next to God and was therefore superior to any other thing. But Copernicus forever changed the place of man in the universe. Man, according to this great scientist, was just a part of nature and should take his place among other living things, not dominate them. Research Papers on Nicholas Copernicus - Founder of Astronomy EssayAssess the importance of Nationalism 1815-1850 EuropeQuebec and CanadaAppeasement Policy Towards the Outbreak of World War 2Effects of Television Violence on ChildrenCapital PunishmentCanaanite Influence on the Early Israelite ReligionInfluences of Socio-Economic Status of Married MalesThe Spring and AutumnMarketing of Lifeboy Soap A Unilever ProductArguments for Physician-Assisted Suicide (PAS)

Business report of Zee company Essay Example | Topics and Well Written Essays - 1250 words

Business report of Zee company - Essay Example Zee Co. should also critically analyze the provisions of the purchase as stipulated by the English Dairy company. For instance, in the analysis report given to the Zee Company, it is clearly stated that the purchase of the company could be financed by two options; sales and lease back (1.4 million pounds head office) or by the bank loan that the merchant bank consented to provide upon agreement with the Zee company. The bank proceeded by giving their terms and conditions regarding the loan as 4% of the total purchase price and an additional 4,000 pounds for the arrangement fee. These information is suppose to help Zee company to brainstorm and come up with a sound decision which is financially a plausible in their attempt to make the purchase. Question 2 a The accounting ratios that were given by the English Dairy Company could be misleading because the ratios were calculated on the assumptions that favored the financial position of the English Dairy Company. ... The financial ratios given by the English Dairy Company could also be misleading in that the aspects of stockpile of the finished goods were not stated and if was stated then were quoted as sales. This gave a very impressive picture of the company’s performance which was fictitious. The key fundamentals involved in the calculations were hidden and this resonated by impressing Zee Company who by the time of purchase believed the report of the English Dairy Company as a honest financial position of the business. In regard of all these, Zee company was vulnerable for deception on grounds that not all the material facts were given to reflect and inform the buyer company to make choices that were sound. Question 2 b The published company’s accounts are entirely dependant on the good will of the company responsibility to report honest financial position of the business. Just because businesses clearly knows that it is the financial reports that are used to gauge the performan ce of the companies, they are always bound to fix figures regarding the business in order to create the feeling that the business is performing favorably. In most cases this may not be the case more so if the business is currently shopping for investors, loan or in the process of floating their shares. The financial reports of the businesses are normally corrected to suit the agenda that is moved by the company as at the time the report is required. In some other stretch, the financial reports of the companies are altered in the elaborate plan to evade tax payments. The need to relay the actual business position with regard to its finances has become an issue as business have been under legal obligation to