Monday, September 30, 2019

A Game of Thrones Chapter Forty-five

Eddard Pain is a gift from the gods, Lord Eddard,† Grand Maester Pycelle told him. â€Å"It means the bone is knitting, the flesh healing itself. Be thankful.† â€Å"I will be thankful when my leg stops throbbing.† Pycelle set a stoppered flask on the table by the bed. â€Å"The milk of the poppy, for when the pain grows too onerous.† â€Å"I sleep too much already.† â€Å"Sleep is the great healer.† â€Å"I had hoped that was you.† Pycelle smiled wanly. â€Å"It is good to see you in such a fierce humor, my lord.† He leaned close and lowered his voice. â€Å"There was a raven this morning, a letter for the queen from her lord father. I thought you had best know.† â€Å"Dark wings, dark words,† Ned said grimly. â€Å"What of it?† â€Å"Lord Tywin is greatly wroth about the men you sent after Ser Gregor Clegane,† the maester confided. â€Å"I feared he would be. You will recall, I said as much in council.† â€Å"Let him be wroth,† Ned said. Every time his leg throbbed, he remembered Jaime Lannister's smile, and Jory dead in his arms. â€Å"Let him write all the letters to the queen he likes. Lord Beric rides beneath the king's own banner. If Lord Tywin attempts to interfere with the king's justice, he will have Robert to answer to. The only thing His Grace enjoys more than hunting is making war on lords who defy him.† Pycelle pulled back, his maester's chain jangling. â€Å"As you say. I shall visit again on the morrow.† The old man hurriedly gathered up his things and took his leave. Ned had little doubt that he was bound straight for the royal apartments, to whisper at the queen. I thought you had best know, indeed . . . as if Cersei had not instructed him to pass along her father's threats. He hoped his response rattled those perfect teeth of hers. Ned was not near as confident of Robert as he pretended, but there was no reason Cersei need know that. When Pycelle was gone, Ned called for a cup of honeyed wine. That clouded the mind as well, yet not as badly. He needed to be able to think. A thousand times, he asked himself what Jon Arryn might have done, had he lived long enough to act on what he'd learned. Or perhaps he had acted, and died for it. It was queer how sometimes a child's innocent eyes can see things that grown men are blind to. Someday, when Sansa was grown, he would have to tell her how she had made it all come clear for him. He's not the least bit like that old drunken king, she had declared, angry and unknowing, and the simple truth of it had twisted inside him, cold as death. This was the sword that killed Jon Arryn, Ned thought then, and it will kill Robert as well, a slower death but full as certain. Shattered legs may heal in time, but some betrayals fester and poison the soul. Littlefinger came calling an hour after the Grand Maester had left, clad in a plum-colored doublet with a mockingbird embroidered on the breast in black thread, and a striped cloak of black and white. â€Å"I cannot visit long, my lord,† he announced. â€Å"Lady Tanda expects me to lunch with her. No doubt she will roast me a fatted calf. If it's near as fatted as her daughter, I'm like to rupture and die. And how is your leg?† â€Å"Inflamed and painful, with an itch that is driving me mad.† Littlefinger lifted an eyebrow. â€Å"In future, try not to let any horses fall on it. I would urge you to heal quickly. The realm grows restive. Varys has heard ominous whispers from the west. Freeriders and sellswords have been flocking to Casterly Rock, and not for the thin pleasure of Lord Tywin's conversation.† â€Å"Is there word of the king?† Ned demanded. â€Å"Just how long does Robert intend to hunt?† â€Å"Given his preferences, I believe he'd stay in the forest until you and the queen both die of old age,† Lord Petyr replied with a faint smile. â€Å"Lacking that, I imagine he'll return as soon as he's killed something. They found the white hart, it seems . . . or rather, what remained of it. Some wolves found it first, and left His Grace scarcely more than a hoof and a horn. Robert was in a fury, until he heard talk of some monstrous boar deeper in the forest. Then nothing would do but he must have it. Prince Joffrey returned this morning, with the Royces, Ser Balon Swann, and some twenty others of the party. The rest are still with the king.† â€Å"The Hound?† Ned asked, frowning. Of all the Lannister party, Sandor Clegane was the one who concerned him the most, now that Ser Jaime had fled the city to join his father. â€Å"Oh, returned with Joffrey, and went straight to the queen.† Littlefinger smiled. â€Å"I would have given a hundred silver stags to have been a roach in the rushes when he learned that Lord Beric was off to behead his brother.† â€Å"Even a blind man could see the Hound loathed his brother.† â€Å"Ah, but Gregor was his to loathe, not yours to kill. Once Dondarrion lops the summit off our Mountain, the Clegane lands and incomes will pass to Sandor, but I wouldn't hold my water waiting for his thanks, not that one. And now you must forgive me. Lady Tanda awaits with her fatted calves.† On the way to the door, Lord Petyr spied Grand Maester Malleon's massive tome on the table and paused to idly flip open the cover. â€Å"The Lineages and Histories of the Great Houses of the Seven Kingdoms, With Descriptions of Many High Lords and Noble Ladies and Their Children,† he read. â€Å"Now there is tedious reading if ever I saw it. A sleeping potion, my lord?† For a brief moment Ned considered telling him all of it, but there was something in Littlefinger's japes that irked him. The man was too clever by half, a mocking smile never far from his lips. â€Å"Jon Arryn was studying this volume when he was taken sick,† Ned said in a careful tone, to see how he might respond. And he responded as he always did: with a quip. â€Å"In that case,† he said, â€Å"death must have come as a blessed relief.† Lord Petyr Baelish bowed and took his leave. Eddard Stark allowed himself a curse. Aside from his own retainers, there was scarcely a man in this city he trusted. Littlefinger had concealed Catelyn and helped Ned in his inquiries, yet his haste to save his own skin when Jaime and his swords had come out of the rain still rankled. Varys was worse. For all his protestations of loyalty, the eunuch knew too much and did too little. Grand Maester Pycelle seemed more Cersei's creature with every passing day, and Ser Barristan was an old man, and rigid. He would tell Ned to do his duty. Time was perilously short. The king would return from his hunt soon, and honor would require Ned to go to him with all he had learned. Vayon Poole had arranged for Sansa and Arya to sail on the Wind Witch out of Braavos, three days hence. They would be back at Winterfell before the harvest. Ned could no longer use his concern for their safety to excuse his delay. Yet last night he had dreamt of Rhaegar's children. Lord Tywin had laid the bodies beneath the Iron Throne, wrapped in the crimson cloaks of his house guard. That was clever of him; the blood did not show so badly against the red cloth. The little princess had been barefoot, still dressed in her bed gown, and the boy . . . the boy . . . Ned could not let that happen again. The realm could not withstand a second mad king, another dance of blood and vengeance. He must find some way to save the children. Robert could be merciful. Ser Barristan was scarcely the only man he had pardoned. Grand Maester Pycelle, Varys the Spider, Lord Balon Greyjoy; each had been counted an enemy to Robert once, and each had been welcomed into friendship and allowed to retain honors and office for a pledge of fealty. So long as a man was brave and honest, Robert would treat him with all the honor and respect due a valiant enemy. This was something else: poison in the dark, a knife thrust to the soul. This he could never forgive, no more than he had forgiven Rhaegar. He will kill them all, Ned realized. And yet, he knew he could not keep silent. He had a duty to Robert, to the realm, to the shade of Jon Arryn . . . and to Bran, who surely must have stumbled on some part of the truth. Why else would they have tried to slay him? Late that afternoon he summoned Tomard, the portly guardsman with the ginger-colored whiskers his children called Fat Tom. With Jory dead and Alyn gone, Fat Tom had command of his household guard. The thought filled Ned with vague disquiet. Tomard was a solid man; affable, loyal, tireless, capable in a limited way, but he was near fifty, and even in his youth he had never been energetic. Perhaps Ned should not have been so quick to send off half his guard, and all his best swords among them. â€Å"I shall require your help,† Ned said when Tomard appeared, looking faintly apprehensive, as he always did when called before his lord. â€Å"Take me to the godswood.† â€Å"Is that wise, Lord Eddard? With your leg and all?† â€Å"Perhaps not. But necessary.† Tomard summoned Varly. With one arm around each man's shoulders, Ned managed to descend the steep tower steps and hobble across the bailey. â€Å"I want the guard doubled,† he told Fat Tom. â€Å"No one enters or leaves the Tower of the Hand without my leave.† Tom blinked. â€Å"M'lord, with Alyn and the others away, we are hard-pressed already—† â€Å"It will only be a short while. Lengthen the watches.† â€Å"As you say, m'lord,† Tom answered. â€Å"Might I ask why—† â€Å"Best not,† Ned answered crisply. The godswood was empty, as it always was here in this citadel of the southron gods. Ned's leg was screaming as they lowered him to the grass beside the heart tree. â€Å"Thank you.† He drew a paper from his sleeve, sealed with the sigil of his House. â€Å"Kindly deliver this at once.† Tomard looked at the name Ned had written on the paper and licked his lips anxiously. â€Å"My lord . . . â€Å" â€Å"Do as I bid you, Tom,† Ned said. How long he waited in the quiet of the godswood, he could not say. It was peaceful here. The thick walls shut out the clamor of the castle, and he could hear birds singing, the murmur of crickets, leaves rustling in a gentle wind. The heart tree was an oak, brown and faceless, yet Ned Stark still felt the presence of his gods. His leg did not seem to hurt so much. She came to him at sunset, as the clouds reddened above the walls and towers. She came alone, as he had bid her. For once she was dressed simply, in leather boots and hunting greens. When she drew back the hood of her brown cloak, he saw the bruise where the king had struck her. The angry plum color had faded to yellow, and the swelling was down, but there was no mistaking it for anything but what it was. â€Å"Why here?† Cersei Lannister asked as she stood over him. â€Å"So the gods can see.† She sat beside him on the grass. Her every move was graceful. Her curling blond hair moved in the wind, and her eyes were green as the leaves of summer. It had been a long time since Ned Stark had seen her beauty, but he saw it now. â€Å"I know the truth Jon Arryn died for,† he told her. â€Å"Do you?† The queen watched his face, wary as a cat. â€Å"Is that why you called me here, Lord Stark? To pose me riddles? Or is it your intent to seize me, as your wife seized my brother?† â€Å"If you truly believed that, you would never have come.† Ned touched her cheek gently. â€Å"Has he done this before?† â€Å"Once or twice.† She shied away from his hand. â€Å"Never on the face before. Jaime would have killed him, even if it meant his own life.† Cersei looked at him defiantly. â€Å"My brother is worth a hundred of your friend.† â€Å"Your brother?† Ned said. â€Å"Or your lover?† â€Å"Both.† She did not flinch from the truth. â€Å"Since we were children together. And why not? The Targaryens wed brother to sister for three hundred years, to keep the bloodlines pure. And Jaime and I are more than brother and sister. We are one person in two bodies. We shared a womb together. He came into this world holding my foot, our old maester said. When he is in me, I feel . . . whole.† The ghost of a smile flitted over her lips. â€Å"My son Bran . . . â€Å" To her credit, Cersei did not look away. â€Å"He saw us. You love your children, do you not?† Robert had asked him the very same question, the morning of the melee. He gave her the same answer. â€Å"With all my heart.† â€Å"No less do I love mine.† Ned thought, If it came to that, the life of some child I did not know, against Robb and Sansa and Arya and Bran and Rickon, what would I do? Even more so, what would Catelyn do, if it were Jon's life, against the children of her body? He did not know. He prayed he never would. â€Å"All three are Jaime's,† he said. It was not a question. â€Å"Thank the gods.† The seed is strong, Jon Arryn had cried on his deathbed, and so it was. All those bastards, all with hair as black as night. Grand Maester Malleon recorded the last mating between stag and lion, some ninety years ago, when Tya Lannister wed Gowen Baratheon, third son of the reigning lord. Their only issue, an unnamed boy described in Malleon's tome as a large and lusty lad born with a full head of black hair, died in infancy. Thirty years before that a male Lannister had taken a Baratheon maid to wife. She had given him three daughters and a son, each black-haired. No matter how far back Ned searched in the brittle yellowed pages, always he found the gold yielding before the coal. â€Å"A dozen years,† Ned said. â€Å"How is it that you have had no children by the king?† She lifted her head, defiant. â€Å"Your Robert got me with child once,† she said, her voice thick with contempt. â€Å"My brother found a woman to cleanse me. He never knew. If truth be told, I can scarcely bear for him to touch me, and I have not let him inside me for years. I know other ways to pleasure him, when he leaves his whores long enough to stagger up to my bedchamber. Whatever we do, the king is usually so drunk that he's forgotten it all by the next morning.† How could they have all been so blind? The truth was there in front of them all the time, written on the children's faces. Ned felt sick. â€Å"I remember Robert as he was the day he took the throne, every inch a king,† he said quietly. â€Å"A thousand other women might have loved him with all their hearts. What did he do to make you hate him so?† Her eyes burned, green fire in the dusk, like the lioness that was her sigil. â€Å"The night of our wedding feast, the first time we shared a bed, he called me by your sister's name. He was on top of me, in me, stinking of wine, and he whispered Lyanna.† Ned Stark thought of pale blue roses, and for a moment he wanted to weep. â€Å"I do not know which of you I pity most.† The queen seemed amused by that. â€Å"Save your pity for yourself, Lord Stark. I want none of it.† â€Å"You know what I must do.† â€Å"Must?† She put her hand on his good leg, just above the knee. â€Å"A true man does what he will, not what he must.† Her fingers brushed lightly against his thigh, the gentlest of promises. â€Å"The realm needs a strong Hand. Joff will not come of age for years. No one wants war again, least of all me.† Her hand touched his face, his hair. â€Å"If friends can turn to enemies, enemies can become friends. Your wife is a thousand leagues away, and my brother has fled. Be kind to me, Ned. I swear to you, you shall never regret it.† â€Å"Did you make the same offer to Jon Arryn?† She slapped him. â€Å"I shall wear that as a badge of honor,† Ned said dryly. â€Å"Honor,† she spat. â€Å"How dare you play the noble lord with me! What do you take me for? You've a bastard of your own, I've seen him. Who was the mother, I wonder? Some Dornish peasant you raped while her holdfast burned? A whore? Or was it the grieving sister, the Lady Ashara? She threw herself into the sea, I'm told. Why was that? For the brother you slew, or the child you stole? Tell me, my honorable Lord Eddard, how are you any different from Robert, or me, or Jaime?† â€Å"For a start,† said Ned, â€Å"I do not kill children. You would do well to listen, my lady. I shall say this only once. When the king returns from his hunt, I intend to lay the truth before him. You must be gone by then. You and your children, all three, and not to Casterly Rock. If I were you, I should take ship for the Free Cities, or even farther, to the Summer Isles or the Port of Ibben. As far as the winds blow.† â€Å"Exile,† she said. â€Å"A bitter cup to drink from.† â€Å"A sweeter cup than your father served Rhaegar's children,† Ned said, â€Å"and kinder than you deserve. Your father and your brothers would do well to go with you. Lord Tywin's gold will buy you comfort and hire swords to keep you safe. You shall need them. I promise you, no matter where you flee, Robert's wrath will follow you, to the back of beyond if need be.† The queen stood. â€Å"And what of my wrath, Lord Stark?† she asked softly. Her eyes searched his face. â€Å"You should have taken the realm for yourself. It was there for the taking. Jaime told me how you found him on the Iron Throne the day King's Landing fell, and made him yield it up. That was your moment. All you needed to do was climb those steps, and sit. Such a sad mistake.† â€Å"I have made more mistakes than you can possibly imagine,† Ned said, â€Å"but that was not one of them.† â€Å"Oh, but it was, my lord,† Cersei insisted. â€Å"When you play the game of thrones, you win or you die. There is no middle ground.† She turned up her hood to hide her swollen face and left him there in the dark beneath the oak, amidst the quiet of the godswood, under a blue-black sky. The stars were coming out.

Sunday, September 29, 2019

Importance of Handwash

Image description. Better Health Channel logo End of image description. Handwashing – why it's important A  number  of  infectious  diseases  can  be  spread  from  one  person  to  another  by  contaminated  hands, particularly  gastrointestinal  infections,  influenza  and  hepatitis  A. Washing  your  hands  properly  can help  prevent  the  spread  of  the  organisms  that  cause  these  diseases. Some  forms  of  gastroenteritis  can  cause  serious  complications,  especially  for  young  children,  the elderly,  or  those  with  a  weakened  immune  system. Drying  your  hands  properly  is  as  important  as washing  them.Ima ge des crip When to wash your hands You  should  wash  your  hands  thoroughly: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Before  preparing  food Before  eating Between  handlin g  raw  and  cooked  or  ready-to-eat  food After  going  to  the  toilet  or  changing  nappies After  smoking After  using  a  tissue  or  handkerchief After  handling  rubbish  or  working  in  the  garden After  handling  animals After  attending  to  sick  children  or  other  family  members. How to wash your hands properly To  wash  hands  properly: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Wet  your  hands  with  warm  water.Apply  one  dose  of  liquid  soap  and  lather  (wash)  well  for  15–20  seconds  (or  longer  if  the dirt  is  ingrained). Rub  hands  together  rapidly  across  all  surfaces  of  your  hands  and  wrists  to  he lp  remove  dirt and  germs. Don’t  forget  the  backs  of  your  hands,  your  wrists,  between  your  fingersà ‚  and  under  your fingernails. If  possible,  remove  rings  and  watches  before  you  wash  your  hands,  or  ensure  you  move the  rings  to  wash  under  them,  as  microorganisms  can  exist  under  them. Rinse  well  under  running  water  and  make  sure  all  traces  of  soap  are  removed,  as  residues may  cause  irritation.Pat  your  hands  dry  using  paper  towels  (or  single-use  cloth  towels). Make  sure  your  hands are  thoroughly  dry. Dry  under  any  rings  you  wear,  as  they  can  be  a  source  of  future  contamination  if  they remain  moist. Hot  air  driers  can  be  used  but,  again,  you  should  ensure  your  hands  are  thoroughly  dry. At  home,  give  each  family  member  their  own  towel  and  wash  the  towels  often. Handwashing  Ã ¢â‚¬â€œÃ‚  why  it's  important Page  1  of  4 How  to  wash  and  dry  hands  with  liquid  soap  and  water  (Click  to  open  larger  image) Use warm waterCold  water  is  better  than  no  water  at  all  for  a  one-off  hand  wash,  but  should  not  be  used  for routine  handwashing. Soap  lathers  (soaps  up)  better  with  warm  water. The  active  ingredients  on the  surface  of  the  soap  are  released  more  easily,  making  them  more  effective  in  cleaning  your hands  of  dirt,  grease  and  oils,  without  stripping  away  the  natural  oils  in  your  skin. Using  cold  or  hot water  can  also  damage  the  skin’s  natural  oils. Over  time,  this  can  cause  dermatitis. Soap is important Soap  contains  ingredients  that  will  help  to: †¢ †¢ à ¢â‚¬ ¢ Loosen  dirt  on  your  hands.Soften  water,  making  it  easier  to  lather  the  soap  over  your  hands. Rinse  your  hands,  leaving  no  residues  to  irritate  and  dry  your  skin. Soaps  can  have  different  pH  Ã¢â‚¬â€œÃ‚  they  may  be  neutral,  slightly  alkaline  or  slightly  acidic. That’s  why some  soaps  irritate  some  people  and  not  others. Perfumes  in  soap  can  be  another  reason  why some  people  have  skin  reactions. Liquid soap is best Handwashing  Ã¢â‚¬â€œÃ‚  why  it's  important Page  2  of  4 Generally,  it  is  better  to  use  liquid  soap  than  bar  soap,  particularly  at  work.The  benefits  of  liquid soap  include: †¢ †¢ †¢ †¢ Hygiene  Ã¢â‚¬â€œÃ‚  it  is  less  likely  to  be  contaminated. Right amount  Ã¢â‚¬â€œÃ‚  liquid  soap   dispensers  do  not  dispense  more  than  required  (more  is  not better). Less waste  Ã¢â‚¬â€œÃ‚  it’s  easier  to  use,  with  less  wastage. Drop-in  cassette  dispensers  use  all  the soap. Saves time  Ã¢â‚¬â€œÃ‚  liquid  soap  dispensers  are  easy  and  efficient  to  use. Disposable  liquid  soap  cassettes  are  convenient,  as  you  do  not  have  to  wash  and  thoroughly  dry the  refillable  container  before  refilling. If  you  want  to  use  refillable  cont

Saturday, September 28, 2019

BHS 328 B.S. Health Sciences Team Building (Mod 4 CSA) Essay

BHS 328 B.S. Health Sciences Team Building (Mod 4 CSA) - Essay Example Therefore, effective communication is the key to successful teambuilding (Howard, 1961). Virtual teams are the ones, most prone to become the victim of the barriers of communication, as they hardly communicate face to face which is usually considered the best to pass your message across. a) In virtual teams, there are hardly any meetings that take place and in this case, the correspondence solely took place through emails. They met twice a week; however, most of their communication occurred over the internet. Over the past months, the communication between the four members of the team has significantly depreciated. They has been confusion in the air, the members don't feel comfortable working around with the other members of the team. They don't trust each other anymore possibly because of certain events and lack of interest on the part of some members. However, this situation is worsening. They have started accusing each other over laziness and the tone has become increasingly intimidating and the environment unfriendly. There is evidence that suggests that the attitudes of the team members towards each other are not suitable for better communication between them anymore. There might be various reasons that have introduced this air of uncertainty, distrust and unfriendliness among the group members. One might be that they must not have been able to convince their ideas through writings on the email. Sometimes, expression is required verbally in order to get your idea across. Secondly, the mood in which the two people communicating is not clear because there is no proximity and visual exposure between the two. This can adversely affect the idea that is communicated across. The reason for this is that non-verbal cues are considered equally important to get the right idea across (Harry 2001). The distance might have also triggered expectations from the other members to work more. When you are not meeting regularly to accomplish a certain task, you tend to procrastinate and delay the work. This habit might have triggered the accusations of laziness on the part of the workers. Muddled messages can also be termed as a barrier to effective communication in this case. The people working together through emails might not be able to get their idea across in the right aspect. There is hardly any listening that is taking place in this kind of virtual team. They hardly meet to discuss their ideas together; therefore, a very important aspect of effective communication, degree of listening for understanding, is nullified here. b) According to Kepner and Trogue, Problem solving and decision making are two different developments that require different actions. Problem solving is basically rectifying an error or blunder that has occurred and therefore, is a very important process that the managers have to look into. Decision making is another kind of process that is an activity related to the actions that are expected to happen in the future. Problem solving is something that needs to follow a proper process. It is very important to diagnose the right kind of problem, because if you incorrectly diagnose the problem, it can lead to the birth of other major difficulties (Harry, 2001). Therefore, one needs to follow each and every step in the right spirit to effectively diagnose the problem. The first thing that is needed to be done in this case is to clearly define the

Friday, September 27, 2019

The Catholic Church Article Example | Topics and Well Written Essays - 500 words

The Catholic Church - Article Example Catholics become a full fledged member of the People of God, Christ's mystical body, the Church that Jesus Christ built on the Rock, Peter (Mt. 16: 16), and on his successors, the Bishops of Rome. For this purpose of His incarnation Jesus taught man His gospel, suffered and died on the cross and then arose from the dead. He instituted the sacraments and established one true church, a society made of the baptized. It is one, holy, catholic and apostolic, indefectible and infallible. Its rulers are the Bishops, successors of the apostles, under the successor of Peter, the Bishop of Rome. The Catholic Church also fosters the ways that God provides fervenient graces which helps Catholics to continue to strengthen their faith. The channels of God's grace are principally the seven sacraments, which are sensible signs (words and acts) that signify ad confer grace, and are administered by the Church. Baptism makes us Catholics and remits the original sin inherited from our first parents, and the personal sins we may have at the time. Confirmation gives us the grace of the Holy Spirit to make us strong in the faith we received in Baptism.

Thursday, September 26, 2019

International Financial Reporting Essay Example | Topics and Well Written Essays - 3250 words

International Financial Reporting - Essay Example Moreover, in order to explain the concept, certain examples have been discussed for a hypothetical organisation - Noka. IAS 16 deals with recognition of property, plant and equipment; and their depreciation charge calculation. It also provides guidance on how to determine the carrying value of these assets and the treatment during disposal of these fixed assets. In order to facilitate the users in reading financial statements, IAS 16 standardises the recognition, measurement, revaluation, depreciation and de-recognition of property, plant and equipment; and provides guidance on accounting treatments. The standard provides flexibility to organisations in terms of subsequent measurement of value of the fixed asset. So, it can either be stated at original cost (less impairment and depreciation), or can be revalued to state its fair value (the current market value). The organisation must state the method used to measure the asset in the disclosure section of the financial statements. This would assist users in determining whether the original cost is used to value the asset or if the market value is used to provide a fair value closer to the current market value. ... The organisation must state the method used to measure the asset in the disclosure section of the financial statements. This would assist users in determining whether the original cost is used to value the asset or if the market value is used to provide a fair value closer to the current market value. But, in order to assure the users that revaluation was done properly, addition disclosures are required including date of revaluation, method used to revalue, if independent valuer was involved, etc. The implication of carrying value is significant. This is because in most circumstances, organisations would opt to incur additional expenses of revaluing the asset only if they are confident that revaluation will assist in increasing the carrying value of the asset. This directly impacts the balance sheet. Depreciation The depreciation is the charge on usage of the asset; and is treated as a non-cash expense. At the end of the year, depreciation is charged to the income statement of the organization. IAS 16 requires that organisations use a depreciation method consistent to the useful life of the asset (the period in which economic benefits can be obtained from the asset). The method used to calculate depreciation may vary. In addition, organisations are allowed to change the depreciation method but it has to be documented under disclosure section along with reasons for the change. The implications may be significant. If reducing balance method of depreciation is used, the company will be able to depreciate the asset faster in the beginning as opposed to straight line depreciation that requires same depreciation charge for the entire useful life of the asset. De-recognition or

Wednesday, September 25, 2019

Sociology class Essay Example | Topics and Well Written Essays - 500 words - 4

Sociology class - Essay Example So what does sociology actually imply? For me, based on my own understanding, sociology is concerned with individual action that is unavoidably connected to the action and behavior of other people. Hence, the focus of sociology is quite extensive, encompassing all issues of our social behavior. Nevertheless, the abovementioned description of sociology can be confined. Take for instance an aspect of behavior like a consumer’s decision to buy a product. In general we would view this behavior as an economic act in the sense that it involves a monetary transaction. However the consumer’s choice to buy can also be regarded as being a sociological act, because it definitely has personal significance for the consumer, and it is directed towards the assumed and actual conduct of other actors such as salespeople, other consumers, etc. So what is the importance of sociology? Why do we have to learn about it? Sociology becomes increasingly important nowadays due to the sweeping progress of globalization. This event led to the far-reaching transformation of the globe’s political landscape. The traditional state was displaced by a completely new form of ‘nation state’ founded on transnational institutions, areas, and metropolises. Hence, because of this, sociology becomes indispensable to the understanding of the effects of globalization on the current standing of the nation state. However, some argues that sociology loses its importance because of globalization. I do not think so. Sociology will never lose its importance in present-day civilizations. While long-established societies and cultures were displaced by the new systems, a contemporary sociology embracing them displaced traditional sociology. Certainly, the similarity between traditional sociology and the contemporary one is that as the former emerged in reaction to contained modernization, observed through the occurrences of industrialization and, later on, urbanization, contemporary

Tuesday, September 24, 2019

Write a 2-page analysis of a possibe psychological analysis of the Essay

Write a 2-page analysis of a possibe psychological analysis of the Boston Marathon bomber recently charged with multiple counts of murder - Essay Example Testimony by a social worker indicated that the two boys before the police shot the older brother had been attending meetings and relying on a supportive network of friends that were immigrants to do away with the loneliness that they felt for lack of a family themselves. The fact that they were doing so while they had each other is indication enough that the boy is not a criminal mastermind but was clearly undergoing psychological problems at the time. The criminal mind would have been instigate by his brother who was into criminal activities and hence may have influenced him into engaging in the activities as a way to act out his anger and frustration at all the happy people while deep down he suffered from being alone and the loss of a dear brother whom had been looking up for him and at him since the parents left without a backwards glance towards their children or even reaching out to them (Cullen 98). The combination of the loss and grief from the death of the brother who was his guardian and best friend, the frustration by the parents divorcing and leaving to go to another country without their children, the loneliness and the fact that no one seemed to care about him or his situation not even the government drove him towards the edge of the behavior. The only way the brother had taught him to release his anger and frustration was by engaging in crime and this is what he did when he bombed the Boston Marathon. The fact that the bombing was carried out by pressure cooker that was released is a clear indication that the boy was not a terrorist as he lacked the sophisticated bombings or even a clearly made and elaborate escape plan. He was simply just acting out of the moment. I am sure that he had not even thought about committing the heinous act before and it was purely a spur of the moment probably triggered by the happy faces of people all around without a care in the world about

Monday, September 23, 2019

Persuasive Research Paper on Abortion Essay Example | Topics and Well Written Essays - 750 words

Persuasive Research Paper on Abortion - Essay Example e in favor of one direction over the other, are events such as rape, the certain death of the mother or baby if the pregnancy is allowed to continue and cases of incest. The purpose of this paper is to discuss abortion in both a political, moral and feminist light with respect to all of the educated arguments that currently surround the issue. Let us first discuss the most common reasons for one to decide to have an abortion. Abortion is often an alternative to accidental pregnancies or rather, pregnancies which are not planned. Specifically in the case of teen girls who have engaged in unprotected sex. In many cases, these young teens are not only feeling alone and frightened, but are fearful of the response that their parents may have at the news of their daughter’s pregnancy. In many states, a young girl can procure a legal abortion without the consent or knowledge of her parents. While this does well to illuminate children born into situations where they will not be cared for properly, it also creates the appearance that abortion is simply a contraceptive method no different than condoms or birth control pills. This could not be farther from the truth. While it is unclear even to scientists and doctors, when to accurately say that a human fetus is alive, it is a daring assumption to make that a fetus at any poi nt in development is decidedly not a human being yet and therefore not protected from the act of homicide. Certainly, a woman’s body is her own and that fact is undisputable, period. It is important however, to consider that once a woman knowingly engages in the act of intercourse at which time she can feasible become responsible for another living organism growing inside of her which will one day be a human being, that woman becomes representative of two lives and not just one, her own. In this event, the woman should be subject to laws which actively protect both her and the individual growing within her. This is a very clear course of

Sunday, September 22, 2019

Lipoprotein abnormalities associated with alzheimer's disease, Essay

Lipoprotein abnormalities associated with alzheimer's disease, diabetes, atherosclorosis - Essay Example The human plasma lipoproteins are commonly classified into six major classes. Chylomicrons form the largest proteins approximately >100nm in diameter. They are synthesized within the intestines and transport dietary triglyceride and cholesterol from absorption sites to various cells of the body. The triglycerides of these particles are hydrolyzed within the plasma compartment through catalysis by lipoprotein lipase. Fatty acids generated through the breakdown are used as a source of energy by the various cells or are taken up by adipocytes (Zhang, Song, Cavigiolio, Ishida, Zhang, Kane, Weisgraber, Oda, Rye, Pownall & Ren, 2011). Lipoprotein particles generated through the action of lipoprotein lipase on Chylomicrons are called chylomicron remnants. The other category of lipoproteins is the very low density lipoproteins (VLDL, with a density of less than 1.006g/ml and a diameter ranging between 30-90nm. These particles transport triglycerides and cholesterol from the liver for re-dist ribution to other tissues in the body. In the plasma compartment, the triglycerides of the VLDL undergo hydrolysis through lipoprotein lipase. This reaction results into the generation of smaller, cholesterol-enriched lipoproteins including intermediate density lipoproteins (IDL). ... High density lipoproteins (HDL) have a density of between 1.063-1.21g/ml, and appear to arise from numerous sources including the intestine and liver. These particles are the smallest of all the lipoproteins which are involved in a process called reverse cholesterol transport. This is a hypothesized pathway whereby HDL acquires cholesterol from peripheral tissues and transports the cholesterol directly or indirectly to the liver (Mahley, Innerarity, Rall & Weisgraber, 2008). The apolipoprotein components of the major plasma lipoproteins can be visualized by sodium dodecyl sulfate-polyacrylamide gel electrophoresis. Apolipoproteins of the numerous lipoproteins modulate the metabolism of lipoproteins and determine the unique roles of these lipoproteins in lipid metabolism. A well established function of the apolipoprotein is their involvement in the transport and re-distribution of lipids within several tissues (Mahley, Innerarity, Rall & Weisgraber, 2008). The delivery of lipids to sp ecific to specific cells and tissues involves the recognition of specific apolipoproteins by cell surface lipoprotein receptors. Another function of apolipoproteins involves their role as cofactors for enzymes of lipid metabolism. Another function for specific apolipoproteins involves their role in the maintenance of the structure of lipoproteins. Numerous apolipoproteins including apoB, apoA-I and apoE appear to stabilize the micellar structure of the lipoproteins. In addition, these apolipoproteins together with phospholipids on the surfaces of the particles provide a hydrophilic surface. Apolipoprotein E is a component of the chylomicrons, VLDL, chylomicron

Saturday, September 21, 2019

Of Mice and Men by John Ernst Steinbeck Essay Example for Free

Of Mice and Men by John Ernst Steinbeck Essay Of Mice and Men was written by John Ernst Steinbeck. This book was published in 1937. This is a tale about an extraordinary friendship between two migrant labourers during the Great Depression who shared the same dream of having their own ranch living on their own land. They moved on to a new job after they ran away from their previous job in a hurry, following an incident involving the larger of the two men. Here they met new people as well as trouble along their job in the ranch with the boss son who greatly dislikes big people, and his wife who likes flirting with the boys a lot. In a fight Lennie tried to defend himself against Curley but he still kept punching Lennie, he decided he had enough so he fought back and when he saw the opportunity he grabbed Curleys hands and crushed it. He also accidentally killed his wife while stroking her hair in the barn which George was really crossed about and decided to kill him for their own good. The Great Depression occurred during the 1930s (year when this book was published) when the American Stock Market on Wall Street crashed catastrophically and led to a massive economic depression, which greatly affected America and some parts of the world that resulted to workers migrated all over the country to find jobs. Lennie George were migrant farm worker who moved from one place to another to find work. They became migrant workers because of the trouble that they caused at their old place, which urged them to get on the run and find a new job. George is small and quick, dark of face, with restless eyes (might be a bit worried) and having sharp, strong features Lennie is his complete opposite a huge man, shapeless of face, with large pale eyes, with wide sloping shoulders; and walks heavily dragging his feet a little, like the way a bear drags its paws and with arms hanging loosely. This shows us how animal-like Lennie is. Workers in the ranch live in a bunk house a long rectangular, building which could accommodate up to 8 people in their own bunks. Georges first thoughts about the bunk house was dirty and unhygienic infested with tiny bugs; which came into his mind when he found a small yellow can on the box shelf which was supposed to kill tiny bugs and insects. The bunk house, which they were living in, was quiet big but without privacy as there were no individual rooms, an infested bunk house with an old dog going in and out which we dont know what kind of insect it might be carrying. The overall condition in this bunk house depends mainly on its occupiers of being clean and hygienic. Migrant workers like Lennie and George havent got stability; they go to the ranch mainly to work and get paid then get on with their lives. Most of their work placement isnt permanent they havent got stability at all, it mainly depends with the contract they have, which often wouldnt last that long because of different factors thats why they couldnt make any long-term plans. Migrant workers are the loneliest guys in the world theyve got no friends. They have no family and dont belong to no place. Theyve got no one to talk to, and no one cares about them. Its difficult for a migrant worker to have friend to accompany each other. Hardly none of the guys ever travel together unlike Lennie and George that gives them an extraordinary friendship. Guys in the ranch just come in the bunk, work for a month and go out alone. Lennie and George are different because they got each other to look after themselves that makes them quiet unusual. I would find it rather difficult to make friends if I work as a migrant worker. I would feel uneasy with myself going to a strange place and meeting and befriending new people. As what Slim said its a bit odd two people coming together, usually a person come and go with no one to look up to. Lennie and George shares a common dream the ambition of having a little house and a piece of land of their own an live off the fatta the lan; they dreamed of having a better life with their land having a garden, a little win mill, a rabbit cage, an a chicken run. In which they could grow different sorts of crops and raise some farm animals ranging from chickens to cows and specially rabbits that Lennie is so keen about. This dream means a lot to them saving up all their monthly stakes for this to materialise, their dream gives them hope and determination and most importantly this means their future. In the novel not only George and Lennie have dream but also Curleys wife who regrettably married Curley when she could have gone with someone richer and famous guys. She imagined herself acting and living in luxury if she had run away with the other guys instead of Curley, she coulda been in the movies, and had a nice clothes, with pictures taken of her. She could be sittin in them big hotels and it wouldnt even cost her a cent because she was in the picture. This was her once in a lifetime chance, which she deeply regrets; if only she had run away with the guys she could be rich by now. Everyone in during the depression dreamed of having their own land, thinking that they could live better off with themselves. Most of them shared a common goal the American Dream. People in the ranch has nowhere to go to so they spend most of their time dreaming of their own place but even if they worked hard enough they wont be able to save enough to move on in life. Even George was tempted to go with them to the cat-house leaving Lennie behind and spending money on their account. Even if they got their own place they were always doomed to failure of history repeating itself about Lennie, which was their huge pitfall. These people had dreams thinking they could live much better on their own life with no one controlling them. These ambitions are good for them giving them something to look forward to, to give them hope and determination that one day they would be able to achieve their dream. But somehow it would be bad to have these dreams and living on a fantasy world that some how we know, doesnt exist. Most of the people in the ranch are victims of prejudice because of their incapabilities, race or physical appearance. Prejudice means to pre-judge someone, it is an attitude of mind on any topic which encourages us to prejudge those who differ from us in some way. Racism, Discrimination, Scapegoating and Stereotyping are some forms of applied prejudice. Candy is the only oldest person in the ranch thats why he is treated with prejudice adding to the fact to that he had lost his hand, which makes him feel very useless. His dog was shot because he was powerless to stop them because he was just an old man and most of the people wants his dog dead; he was depending on how Slim would react to help him save his dog but Slim turned him down. He was the only chance he had to stop his dog from being executed. He also has the least respected job being the cleaner or swamper as its called. Curleys wife is treated with prejudice from the fact she is the Boss daughter-in-law. Her flirtatious attitude contributes to the way she is treated. She not only wants some one to talk to, she wants someone to open-up with to share her loneliness and to express her feelings. Some men have different feelings for her like Whit and Lennie are attracted to her but George and Candy despise her. But shes well aware of the power she holds over men even though shed just been there for a few weeks. She doesnt let anybody step on her and treats her like dust, she annoys them even more if she knows the person doesnt like her. Crooks is the worst victim of prejudice to the extent that he is treated in a different way being segregated from other guys because he is black. Being a black man he is the subject of verbal and physical degradation. He is sole survivor; he shows us that he is a fighter who doesnt easily get degraded. Even though he is segregated he has his own room, which not all of them have, and he has the most numerous belongings. Even though he is the victim he also shows us his manipulative way because he knows he could be dominate over Lennie in which he saw h over Lennie but Lennie quickly got off of the bait and showed him that he is still the lowest of all ranks in the ranch. Surely no one would like to be treated in such manner of Prejudging others without knowing the reasons behind it. It is usually were evil starts. Most of the time it results to discrimination and racism that, are often accompanied by either physical or verbal aggression; this is a form of prejudice in action. I strongly disagree to someone treating anyone with prejudice. Prejudice is such an evil way of thinking; only people with a clear evil intention and malicious mind would do that. I dont think their lives are appealing. I dont want to live like migrant workers moving from one place to another, I would like a permanent job and permanent place where I can have stability. They also have to understand the people around them and adjust to their new environment. They also got to bare the loneliness; people like them got no one to talk to, no families, and no place to live. They have no directions in life; in the ranch people are going nowhere. They come in to work then come out, spend all their monthly stakes and come back to work again. They migrate from their town because there is no work to be found around it. So they spent most of their time migrating depending on their contract.

Friday, September 20, 2019

Company Communication Issue

Company Communication Issue Intro. Since 2013 the company has received reports that some consumers may not be pleased with Huggies diapers because they felt scary due to a supposed chemical burn on the skin. I as the chief communication director have instructed the public relations department to do a media content analysis in order to determine the real situation or impact. Through content analysis, we will be able to do a qualitative research focusing on the interpretation of some editorials, magazines, websites, blogs, social media, forums, etc. Content analysis is the systematic and objective categorizing of information, in public relations, this is used to measure the amount of media coverage and the nature of that coverage (Wilcox, Cameron, Reber, 2014). Content analysis enables public relations departments to reinforce responsive communication by including some factors such as the percentage of favorable, neutral, negative mentions about a company, a brand or service, the overall tone of mention, the percentage of articles that contain a key message point that some organization wants to communicate (Wilcox, Cameron, Reber, 2014). Body. After a study carried out through different sources, the public relations department took a sampling of media data categorized by type as follows. Conclusions. The problem is that there are reports of some websites that express complaints from some customers that the honeycombs are causing burns due to some chemical component. Actually, according to the media content analysis made, no conclusive evidence has been found this is really happening. Instead, the findings show that the brand has been gaining the trust of the final consumers over time. Kimberly-Clark Corp has been interested in innovation, earning some awards. The brand has educational programs for the use of the product in order to prevent misuse. They enforce the campaign about their passion for helping all babies, especially the smallest and most fragile like premature ones. The findings reaffirm that the company is doing a great positive publicity job for the brand, raising it to the second level of popularity in the United States. This work is reflected in sales portals such as diapers.com in which consumer feedbacks reflect an 85% satisfaction with the brand. I do not think these complaints will affect the brands prestige or its positioning in the market, I think the brand is strong enough to deal with it. I would recommend to the CEO to keep the eyes on these forums so that we follow up the possible increase of these complaints, and can proactively prevent any damage to the brand. At the moment it is not recommended to invest more than what is done so far in some positive image campaign to counter these rumors. Reference sources page Wilcox, D. L., Cameron, G. T., Reber, B. H. (2014). Public relations: Strategies and tactics (11th ed.). Boston, MA, United States: Pearson College Div. Huggies snug and drydont use!! (2015, February ). Retrieved February 16, 2017, from What to Expect, http://www.whattoexpect.com/forums/february-2015-babies/topic/huggies-snug-and-dry-dont-use.html Home. (2013, May 11). Chemical burns from huggies.. Retrieved February 16, 2017, from Baby Center Community, http://community.babycenter.com/post/a45616222/chemical_burns_from_huggies. Huggies launches pull-on diaper. (2011). Nonwovens Industry, 42(8), 12. Huggies continues efforts to diaper babies in needs. (2012). Nonwovens Industry, 43(1), 14. PR, N. (2017, February 1). New Huggies Brand Diaper Innovation to Help the Smallest Babies. PR Newswire US. Kimberly-Clark, Skymark Develop Huggies Four-Pack. (2016). Nonwovens Industry, 47(12), 21. Huggies Pull-Ups get potty training liner. (2015). Grocer, 238(8204), 37. tiffanyg. (2013, July 18). Huggies little movers diapers. Retrieved February 16, 2017, from Diapers.com, https://www.diapers.com/p/huggies-little-movers-diapers-331811?sku=KC-856qid=4105292032sr=1-2 PEOPLE. (2015). Caribbean Business, 43(26), 42.

Thursday, September 19, 2019

The Painted Door - The Tragedy :: essays research papers

Ann and John, two characters from he short story "The Painted Door", do not have a very healthy relationship. John is a simple farmer who thinks the only way he can please his wife, Ann, is by working all day to earn money for her. However Ann would prefer him to spend more time with her. Their relationship is stressed even further when Ann is left at home alone with nothing to think about but their relationship because John has to go to his father’s house. The terrible snowstorm accentuates Ann’s feelings of loneliness and despair. John does not pay enough attention to Ann, and therefore creates a weak relationship. Ann is justified in her decision to "sleeps" with Steven, John’s friend. John has not been paying much attention to Ann and he leaves her alone in their house with Steven. Ann also has prior feelings for Steven from when they where in school together. Ann felt that she is unimportant to John because he frequently leaves her alone; she states, "It isn't right to leave me here alone. Surely I'm as important as your father." Ann just wants to feel loved by John but because he doesn't make her feel loved. She sees Steven as the only person who can give her the love and affection she needs. John's decision to commit suicide was the right thing to do to make Ann happy. John thought that killing himself would make it easier for her to stay with Steven, who he thinks that she loves. John made a decision about his own life so he has the right to choose to kill himself. He also just wants Ann to be happy. He is "naively proud of Ann. He had bewildered by it once, her caring for a dull-witted fellow like him: then assured al last of her affection he had relaxed against it gratefully, unsuspecting it might ever be less constant than his own." (Pg.49) In John's mind he was making the right decision, so he was free to make it. Ann is the most to blame for her depression, her affair with Steven, and John’s suicide.

Wednesday, September 18, 2019

Review of Behind the Arch: The Truth about Drinking at BVU :: College Drinking Essays

Review of Behind the Arch: The Truth about Drinking at BVU Behind the Arch: The Truth About Drinking at BVU, by Chris Allen, Alisa Dixson, Jennifer Durham, Shelley Katzer, Max Kenkel, Teri Kramer, Toby Malavong, and Courtney Weller, is a book about drinking at Buena Vista University. It was written because the University of Illinois did a survey on colleges around the county about their drinking habits. When some BVU students read it, some did not think it was accurate, so, they did their own research and got some of their own statistics. By the opinion of the students, the information they found was more accurate than what the University of Illinois found. This book had many things wrong with it. There were many problems with the writing styles and the research in my opinion. It was too long and too detailed, especially with the insignificant ideas in, which should not have been in it, such as the explanation of our campus, an insignificant detail. There was not a good comparison in the national average, Buena Vista University is a small campus in a small town, not similar to, say, the University of Missouri with a large student population and in the city of Columbia. The research was not well done and was unbalanced. This book was about the drinking at BVU found from the survey, not when some of the professors were attending. The book did have some good points. It did have good statistics and were accurate for out campus. I believe that most of the students on campus do drink, but not to get drunk such as the book stated. The personal experiences were well written also. The book does give a bit of reflection on when drinking was not a large problem on campus, but it is insignificant. This book also did do a good job of what is being done on campus to stop the drinking. We now have midnight basketball, and volleyball, and alternative happy hour so the students have something other to do than drink or go to the bar. Many things could have been changed in the book. It was too long. They went off subject with the September, 11 2001 terrorists attacks, that are not significant and way off topic, and made the book last too long. If they had not strayed off the path of where the book was going it would have been shorter and probably kept my interest more, not making me want to sleep. Review of Behind the Arch: The Truth about Drinking at BVU :: College Drinking Essays Review of Behind the Arch: The Truth about Drinking at BVU Behind the Arch: The Truth About Drinking at BVU, by Chris Allen, Alisa Dixson, Jennifer Durham, Shelley Katzer, Max Kenkel, Teri Kramer, Toby Malavong, and Courtney Weller, is a book about drinking at Buena Vista University. It was written because the University of Illinois did a survey on colleges around the county about their drinking habits. When some BVU students read it, some did not think it was accurate, so, they did their own research and got some of their own statistics. By the opinion of the students, the information they found was more accurate than what the University of Illinois found. This book had many things wrong with it. There were many problems with the writing styles and the research in my opinion. It was too long and too detailed, especially with the insignificant ideas in, which should not have been in it, such as the explanation of our campus, an insignificant detail. There was not a good comparison in the national average, Buena Vista University is a small campus in a small town, not similar to, say, the University of Missouri with a large student population and in the city of Columbia. The research was not well done and was unbalanced. This book was about the drinking at BVU found from the survey, not when some of the professors were attending. The book did have some good points. It did have good statistics and were accurate for out campus. I believe that most of the students on campus do drink, but not to get drunk such as the book stated. The personal experiences were well written also. The book does give a bit of reflection on when drinking was not a large problem on campus, but it is insignificant. This book also did do a good job of what is being done on campus to stop the drinking. We now have midnight basketball, and volleyball, and alternative happy hour so the students have something other to do than drink or go to the bar. Many things could have been changed in the book. It was too long. They went off subject with the September, 11 2001 terrorists attacks, that are not significant and way off topic, and made the book last too long. If they had not strayed off the path of where the book was going it would have been shorter and probably kept my interest more, not making me want to sleep.

Tuesday, September 17, 2019

Admissions Essay - Died Last Night :: Medicine College Admissions Essays

Admissions Essay - Died Last Night "Jane died last night." His voice, though quiet, seemed strained. "Are you all right?" I asked. There was a pause. "She wouldn't let go. Do you remember when we were working out a few years ago and you told me Jane looked as if she were going to fall over? She would have if the instructor hadn't told her to sit down. She was so angry with herself for not being able to go on. It was like that at the end. Her heart would stop for long periods and then she would breathe and it would start again. I finally had to tell her it was O.K. and that she should go to sleep." Diagnosed with lymphoma four years ago, Jane had been at war with her disease since. She had lived longer than expected. She had been a fighter. He wasn't telling me for my sake. I was listening because he needed to tell someone. She had not only been his wife, she had been his world. They had had one of those rare relationships where they had loved each other so deeply it was often to the exclusion of the rest of the world. She had been awarded her black belt in Karate the day before she died. She was 52. I had a few hours to kill before meeting my mentor at Swedish-American Hospital so I asked a physician I know to introduce me to someone in the ER whom I could follow. Whenever the books begin to get too heavy and the study hours too long, I head for the hospital to watch surgery or spend time in the ER following doctors. It helps me to remember that the practice of medicine involves taking care of people, not just their bodies. For the first 45 minutes we had the normal whirlwind of fractures, hypoglycemic diabetics, patients in respiratory distress and assorted minor difficulties, and then the call came over the radio. Fourteen year-old male, gunshot wound to the head. Four minutes of organized commotion later I watched as a multitude of attendants swarmed over the body of a boy who had treated life as a game and was losing. Quickly nurses and technicians sliced his clothes away to gain access to life-sustaining blood vessels.

Monday, September 16, 2019

Financial Analysis of Macy’s Inc. and Nordstrom

Financial Analysis of Macy’s Inc. and Nordstrom Macy’s Inc. has established itself as a strong player in the retail industry, with over 850 Macy’s and Bloomingdale’s stores in 45 states. Macy’s competes against retail giants like Nordstrom, Kohl’s, JC penny and Saks Fifth Avenue for market share in the increasingly competitive department store industry. This financial report will choose Nordstrom as the major competitor, and serves as the comparison company. The annual report and 10-K filings were obtained from Yahoo! Finance.The financial statements for both companies used in this report are Consolidated Statement of Income, Consolidated Balance Sheets, and Consolidated Statement of Cash Flow from 2010 to 2012. All tables are included in appendix. 1. Company background & Overview Macy's Department Stores, Inc. is a U. S. chain of mid-range department stores. In addition to its internationally renowned flagship Herald Square location in Midto wn Manhattan, New York City, the company operates over 850 other stores in the United States as of September 12, 2012. Nordstrom, Inc. is an upscale fashion specialty retailer chain in the United States.Originally it is a shoe retailer, nowadays the company also sells clothing, accessories, handbags, jewelry, cosmetics, fragrances and home furnishings in some locations. There are now 231 stores operating in 31 states across the U. S. Beginning in 2008, department stores faced financial challenges partially attributed to the global economic crisis. The downturn negatively impacted department store liquidity, consumer spending and credit market conditions. Companies were able to cut operations and supply chain costs, and most have utilized the savings to improve their liquidity and the strength of their balance sheet.Also, developments in mobile phone technology are drawing more consumers away from brick-and-mortar stores toward online retail platforms. As a result, over the five year s to 2012, the number of companies is expected to decrease at an annualized rate of 31. 8% to an estimated 65 operators. 2. Financial analysis 2. 1 Horizontal analysis 2. 1. 1 Horizontal analysis of Balance Sheet In this section, we will look at the comparative statements of balance sheet of Macy’s Inc. for a three-year period. Macy’s fiscal year ends on the Saturday closest to January 31.Fiscal years 2011, 2010 and 2009 ended on January 28, 2012, January 29, 2011 and January 30, 2010, respectively. Fiscal 2009 is chosen as the base year for computing the percentage change in each account in 2010, and fiscal 2010 is the base year for computing the change in 2011. From table 1, two accounts stand out: 2010 cash and cash equivalent decreased by 13% over 2009, while in 2011 it increased by 93% over 2010. Short/Current Long Term Debt increased by 87. 6% in 2010, and kept on increased by 143% in 2011. This huge increased short term debt mainly came from 616 million 5. 35% S enior notes due 2012, 298 million 5. 75% Senior notes due 2013, and 173 million 8. 0% Senior debentures due 2012. The huge increase in short term debt in FY 2011 maybe part of the reason of the big increase in the cash and cash equivalent account. 2. 1. 2 Horizontal analysis of Income Statement From table 2, we can see that net sales for 2011 totaled $26,405 million, compared to net sales of $25,003 million for 2010, an increase of $1,402 million or 5. 6%. Part of this increase is due to an increase on the comparable store basis, and part of it is due to the 39. 6% increases from the company's Internet businesses in 2011.The successive increase in the net sales in the three year trends shows that Macy’s continues to benefit from the successful execution of the My Macy's localization strategy. In 2011, the Gain on sale of properties, impairments, store closing costs and division consolidation costs account increased 200% over 2010. This is because Macy’s had a $54 milli on gain from the sale of store leases related to the 2006 divestiture of Lord ; Taylor in 2011; while the company only announced 25 million Impairments and store closing costs for 2010. In 2011, Macy’s had the 5. 6% increase in sales.Because the management was able to control its cost of goods sold (6. 17% increase) and SG;A expenses (0. 25% increase), plus the big gain from sales of property, the company resulted a 27. 3% increase in operating income. In 2010, Macy’s net sales increased 6. 45% over 2009, part of it is due to the huge decrease in the impairments, store closing costs and division consolidation costs account. The interest expense increased in 2010 over 2009, while the same account decreased 22. 8% in 2011 over 2010. This decreases benefited from lower levels of borrowings during fiscal 2010 and the repayment of debt at maturity. . 2 Vertical analysis 2. 2. 1 Vertical analysis of Balance Sheet From table 3, we can see that accounts receivables, inventory and other current assets accounts, their percentage of total assets didn’t have big difference over the three years trend. The increase of cash and cash equivalent from 7. 1% of total assets in 2010 to 13% in 2011 is the main reason that total current asset in terms of the percentage of total assets had significant increase (from 33% to 40%). Macy’s total current liabilities represent a slightly higher percentage of total liabilities and stockholders’ equity at FY 2011 than FY 2010 and 2009.This increase is balanced by a slight decrease in the relative percentages of long-term debt. 2. 2. 2 Vertical analysis of Income Statement In table 4, the base on which all other items in the income statement are compared is net sales. Macy’s gross profit ratio was very stable and consistent over the three year trends, less than 0. 5% difference among three years. Macy’s profit margin ratio kept growing over three years: from 1. 4% in 2009 to 3. 4% in 2010, and this ratio increased to 4. 8% in 2011. The increasing profit margin indicated that Macy’s management has strong ability to control its expenses. 2. 3 Cash flow analysisTable 5 is the most recent cash flow statement for Macy’s. Net cash provided by operating activities in 2011 was $2,093 million, compared to $1,506 million provided in 2010, reflecting higher net income and a lower pension contribution in 2011. In 2011, Macy’s pension funding contributions was $375 million, which was much lower than $825 million in 2010. The capital expenditure for property and equipment and capitalized software during 2011 was $764 million, the dividends paid was $148 million. Macy’s generated sufficient amounts of cash from operations in 2011 to cover its capital expenditures and dividends.Net cash used by investing activities and financing activities was $617 and $113million respectively for 2011. Investing activities for 2011 include purchases of property and equipment totaling $555 million and capitalized software of $209 million. Cash flows from investing activities included $114 million from the disposition of property and equipment for 2011. For financing activities, Macy’s issued $800 million of debt in 2011, but it is partially offset by the acquisition of company’s common stock at cost of $500 million and the repayment of $454 million debt, and the payment of $148 million of cash dividends.With the excess amounts of cash from operations Macy’s generated in 2011, management budgeted $850 million capital expenditures for 2012, primarily related to new stores, store remodels, maintenance, the renovation of Macy's Herald Square, technology and omnichannel investments, and distribution network improvements, including construction of a new fulfillment center. 2. 4 Ratio analysis 2. 4. 1 Liquidity Analysis Table 6 is the liquidity ratios for both Macy’s and Nordstrom over a three year period. At the beginning of 2012, Macy’s had $1. 4 of current assets for every $1 current liabilities.Compared to Nordstrom, both companies have more than enough assets to cover short-term debts, but Nordstrom is more liquid than Macy’s. Macy’s cash flow from operations to current liabilities ratio has increased from 2010 to 2011, from 31. 90% to 37. 20%. It is mainly because cash generated from operations during 2011 was 40% more than it was during 2010. Both companies’ cash flow from operations to current liabilities ratio is less than one, it means that both companies have generated less cash over the year than it needs to pay off short term liabilities as at the year end. This may signal a need to raise money to meet liabilities.But Nordstrom still has higher ratio than Macy’s, which suggests that it is more liquid than Macy’s in the short term. In 2011, Macy’s only needs 4. 8 days for an account to be outstanding. And the number of days’ sale in receivable for the past three years were all less than a week. Macy’s accounts receivable turnover ratio in the three year period is much higher than Nordstrom, which implies  Macy’s extension of credit and collection of accounts receivable is more efficient. From 2009 to 2011, Macy’s kept on decreasing the days took to sell inventory, from 133 days in 2009 to 124 and 120 days in 2010 and 2011, respectively.Macy’s efficiency in managing inventory improved over years. But Nordstrom was much more efficient in selling its inventory than Macy’s. In the past three years, each year Nordstrom used half of the days that took Macy’s to sell its inventory. 2. 4. 2 Solvency Analysis The solvency of a company is the ability to repay long term debts when due. The more solvent a company is the more protected the owners and partners are from bankruptcy. Table 7 is the debt to equity ratios; debt service coverage ratios and cash flow from operations to capital expe nditure ratios for both Macy’s and Nordstrom from 2009 to 2011.Macy’s debt to equity ratio was under 1 for FY 2009 and 2010, which suggested for these two years Macy’s assets are primarily financed through equity. This ratio was 1. 06 in 2011. When the debt to equity ratio was over 1, implied the majority of assets are financed through debt, which was a red flag for Macy’s. Compared to Macy’s, Nordstrom had a much higher debt to equity ratio which was above 2 for all three years. A high ratio of 2 or more exposes a company to risk such as interest rate increases and causing creditors' uneasiness.Macy’s management is more effective custodians of their shareholder's investments than Nordstrom. A company's debt service coverage ratio refers to its ability to meet periodic obligations on outstanding liabilities with respect to its net operating revenue. Higher this figure better is the debt serving capacity. Macy’s DSCR increased from 1. 42 times in 2010 to 3. 91 times in 2011, which showed the improvement of its debt serving capacity. Nordstrom’s DSCR was higher than Macy’s in the three year period, suggested stronger debt serving capacity than Macy’s.Although the cash flow from operations to capital expenditures ratios for two companies decreased over time in three years, both companies generated enough cash from operations to finance their capital expenditures and covered dividend payments. Nordstrom’s capital expenditure was very close to Macy’s, although it generated less cash from operations than Macy’s, it paid more dividends than Macy’s every year. This is the reason that Nordstrom’s ratio was lower than Macy’s. 2. 4. 3 Profitability Analysis Profitability ratios are used to determine the company's bottom line and its return to its investors.Table 8 is the profit margin ratio, rate of return on assets and return on sales ratio for both Macyâ€⠄¢s and Nordstrom from 2009 to 2011. The profit margin is an overall indicator of management’s ability to control expenses, reflects the amount of income for each dollar of sales. Note the increase in Macy’s profit margin: from 1. 40% in 2009 to 3. 39% in 2010 and 4. 76% in 2011. Nordstrom has higher profit margin ratio than Macy’s in the three years. A higher profit margin indicates a more profitable company that  has better control over  its costs compared to  its competitors.Macy’s effective tax rate from 2009 to 2011 was 30. 9%, 35. 8% and 36. 2%. Its return on assets rations increased from 2. 31% in 2009 to 4. 82% in 2010, and 6. 64% in 2011. It suggests Macy’s generated more profits for each $1 asset. The lower the profit per dollar of assets, the more asset-intensive a business is. Macy’s ROA suggested it is very asset-heavy. Nordstrom used a statutory Federal income tax rate 35%, and its ROA was 8. 01%, 9. 37% and 9. 14% for 20 09, 1010 and 2011 respectively, which were all higher than Macy’s. The higher the return, the more efficient management is in utilizing its asset base.Nordstrom’s management does a better job than Macy’s in this case. Macy’s return on sales ratio also kept on growing over three years, from 2. 16% in 2009 to 4. 12% and 5. 35% in 2010 and 2011 respectively. It implies the company makes more profit for every $1 sales over time. But this ratio for Macy’s still lower than Nordstrom over three years period, suggested Nordstrom’s business operations are more satisfactory than Macy’s. From the profitability analysis, we can see that Macy’s kept on having a healthy development over time, its profitability ability kept on improving.Compared to Nordstrom, the ratios suggest that Macy’s still a less profitable company than Nordstrom. 2. 4. 4 DuPont Analysis DuPont equation provides a broader picture of the return the company is earn ing on its equity. It tells where a company's strength lies and where there is a room for improvement. DuPont analysis  tells us that ROE is affected by  three things: Operating efficiency, which is  measured by profit margin; Asset use efficiency, which is measured by total asset turnover; and Financial leverage, which is  measured by the equity multiplier.So the formula will be: ROE = (Net Income/Revenue)*(Revenue/Assets)*(Assets/Equity) Table 9 is the DuPont analysis for both Macy’s and Nordstrom from 2009 to 2011. Looking at the components of ROE for both companies helps explain the changes in ROE over time. Since Nordstrom had higher profit margin ratio, asset turnover rate and leverage factors, its overall ROE was much higher than Macy’s in the three year trend. It shows Nordstrom is more effective at generating profits, managing assets and finding an optimal amount of leverage, this is why it can boost its ROE.Although Macy’s ROE were lower than N ordstrom’s, its own ROE still kept on growing over years, from 7. 05% in 2009 to 15. 05% and 21. 25% in 2010 and 2011 respectively. It is result of improving its operating efficiency and asset use efficiency, which suggests Macy’s management kept on improving its performance and the company developed in a healthy and growing direction. 3. Conclusions From above analysis, Macy's, Inc. may have more financial risk than other companies in the Multiline Retail industry.It has smaller current ratio and cash from operations to current liabilities ratio than its competitors, implies less liquid in the industry. However, an examination of near-term assets and liabilities shows that, even though there are not enough liquid assets to satisfy current obligations, operating profits are more than adequate to service the debt. Accounts Receivable is typical for the industry, with 4. 8 days worth of sales outstanding. Also, Macy's, Inc. is among the most efficient companies in its in dustry at managing inventories, and it is getting better.The company only has 120 days of its Cost of Goods Sold tied up in inventory. Year over year, Macy's, Inc. has been able to grow revenues. Most impressively, the company has been able to reduce the percentage of sales devoted to selling, general and administrative costs. This was a driver that led to a net income growth from $847. 0M in 2010 to $1. 3B in 2011. Compared to its main competitor, Nordstrom, Macy’s is in a weaker financial position. In short run, as mentioned earlier, the liquidity ratios suggest that Macy’s is less liquid in the short term.In the long run, although Macy’s management is more effective custodians of their shareholder's investments than Nordstrom, Nordstrom still has stronger debt serving capacity than Macy’s and affording to pay more dividends to its shareholders. From the profitability analysis, Macy’s has smaller profit margin ratio, rate of return on assets and rate of return on sales ratio than Nordstrom, indicates that Nordstrom’s management is better at generating more profit and operating assets efficiency than Macy’s. And this result is consistent with the DuPont analysis.Appendix Table 1 Horizontal Analysis of Balance Sheet Macy's Inc. Comparative Balance SheetsPeroid Ending: End of Jan 2010-2012(all amount in thousands of dollars)| | 2012| 2011| 2010| Cash And Cash Equivalents| 2827000| 93%| 1464000| -13. 17%| 1686000| —| Accounts Receivables| 368000| 9%| 338000| -5. 59%| 358000| —| Inventory| 5117000| 8%| 4758000| 3. 10%| 4615000| —| Other Current Assets| 465000| 37%| 339000| 52. 02%| 223000| —| TOTAL CURRENT ASSETS| 8777000| 27%| 6899000| 0. 25%| 6882000| —| Property Plant and Equipment| 8420000| -4%| 8813000| -7. 0%| 9507000| —| Goodwill| 3743000| 0%| 3743000| 0. 00%| 3743000| —| Intangible Assets| 598000| -6%| 637000| -6. 05%| 678000| —| Other Assets| 557000| 3%| 539000| 10. 00%| 490000| —| TOTAL ASSETS| 22095000| 7%| 20631000| -3. 14%| 21300000| —| Accounts Payable| 5160000| 14%| 4537000| 7. 51%| 4220000| —| Short/Current Long Term Debt| 1103000| 143%| 454000| 87. 60%| 242000| —| TOTAL CURRENT LIABILITIES| 6263000| 25%| 4991000| 11. 86%| 4462000| —| Long Term Debt| 6655000| -5%| 6971000| -17. 56%| 8456000| —| Other Liabilities| 2103000| 8%| 1939000| -25. 4%| 2597000| —| Deferred Long Term Liability Charges| 1141000| -5%| 1200000| 6. 01%| 1132000| —| TOTAL LIABILITIES| 16162000| 7%| 15101000| -9. 29%| 16647000| —| Common Stock| 5000| 0%| 5000| 0. 00%| 5000| —| Retained Earnings| 4015000| 34%| 2990000| 34. 26%| 2227000| —| Treasury Stock| -2434000| 0%| -2431000| -3. 34%| -2515000| —| Capital Surplus| 5408000| -5%| 5696000| 0. 12%| 5689000| —| Other Stockholder Equity| -1061000| 45%| -730000| -3. 05%| -753000| —| TOTAL STOCKHOLDER EQUITY | 593 3000| 7%| 5530000| 18. 85%| 4653000| —| Table 2 Horizontal analysis of Income StatementMacy's Inc. Comparative Income StatementPeroid Ending: End of Jan 2010-2012(millions, except per share data)| | 2012| 2011| 2010| Net Sales| 26405| 5. 61%| 25003| 6. 45%| 23489| —| Cost of sales| 15738| 6. 17%| 14824| 6. 09%| 13973| —| Gross margin| 10667| 4. 79%| 10179| 6. 97%| 9516| —| Selling, general and administrative expenses| 8281| 0. 25%| 8260| 2. 46%| 8062| —| Gain on sale of properties, impairments, store closing costs and division consolidation costs| 25| -200. 00%| -25| -93. 61%| -391| —| Operating income| 2411| 27. 30%| 1894| 78. 17%| 1063| —| Interest expense| 447| -22. 0%| 579| 3. 02%| 562| —| Interest income| 4| -20. 00%| 5| -16. 67%| 6| —| Income before tax| 1968| 49. 09%| 1320| 160. 36%| 507| —| Federal, state and local income tax benefit (expense)| 712| 50. 53%| 473| 165. 73%| 178| —| Net income| 1256| 48. 29%| 847| 157. 45%| 329| —| Table 3 Vertical analysis of Balance Sheet Macy's Inc. Common-Size Comparative Balance SheetsPeroid Ending: End of Jan 2010-2012(all amount in thousands of dollars)| | 2012| 2011| 2010| | Dollars| Percent| Dollars| Percent| Dollars| Percent| Cash And Cash Equivalents| 2827000| 13%| 1464000| 7. 0%| 1686000| 7. 92%| Accounts Receivables| 368000| 2%| 338000| 1. 64%| 358000| 1. 68%| Inventory| 5117000| 23%| 4758000| 23. 06%| 4615000| 21. 67%| Other Current Assets| 465000| 2%| 339000| 1. 64%| 223000| 1. 05%| TOTAL CURRENT ASSETS| 8777000| 40%| 6899000| 33. 44%| 6882000| 32. 31%| Property Plant and Equipment| 8420000| 38%| 8813000| 42. 72%| 9507000| 44. 63%| Goodwill| 3743000| 17%| 3743000| 18. 14%| 3743000| 17. 57%| Intangible Assets| 598000| 3%| 637000| 3%| 678000| 3. 18%| Other Assets| 557000| 3%| 539000| 2. 61%| 490000| 2. 0%| TOTAL ASSETS| 22095000| 100%| 20631000| 100. 00%| 21300000| 100. 00%| Accounts Payable| 5160000| 23%| 4537000| 22%| 42200 00| 20%| Short/Current Long Term Debt| 1103000| 5%| 454000| 2%| 242000| 1%| TOTAL CURRENT LIABILITIES| 6263000| 28%| 4991000| 24%| 4462000| 21%| Long Term Debt| 6655000| 30%| 6971000| 34%| 8456000| 40%| Other Liabilities| 2103000| 10%| 1939000| 9%| 2597000| 12%| Deferred Long Term Liability Charges| 1141000| 5%| 1200000| 6%| 1132000| 5%| TOTAL LIABILITIES| 16162000| 73%| 15101000| 73%| 16647000| 78%| Common Stock| 5000| 0%| 5000| 0%| 5000| 0%|Retained Earnings| 4015000| 18%| 2990000| 14%| 2227000| 10%| Treasury Stock| -2434000| -11%| -2431000| -12%| -2515000| -12%| Capital Surplus| 5408000| 24%| 5696000| 28%| 5689000| 27%| Other Stockholder Equity| -1061000| -5%| -730000| -4%| -753000| -4%| TOTAL STOCKHOLDER EQUITY | 5933000| 27%| 5530000| 27%| 4653000| 22%| TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY | 22095000| 100%| 20631000| 100%| 21300000| 100%| Table 4 Vertical analysis of Income Statement Macy's Inc. Common-Size Comparative Income StatementPeroid Ending: End of Jan 2010-2012(m illions, except per share data)| | 2012| 2011| 2010| dollars| percent| dollars| percent| Dollars| Percent| Net Sales| 26405| 100. 00%| 25003| 100. 00%| 23489| 100. 00%| Cost of sales| 15738| 59. 60%| 14824| 59. 29%| 13973| 59. 49%| Gross margin| 10667| 40. 40%| 10179| 40. 71%| 9516| 40. 51%| Selling, general and administrative expenses| 8281| 31. 36%| 8260| 33. 04%| 8062| 34. 32%| Gain on sale of properties, impairments, store closing costs and division consolidation costs| 25| 0. 09%| -25| -0. 10%| -391| -1. 66%| Operating income| 2411| 9. 13%| 1894| 7. 58%| 1063| 4. 53%| Interest expense| 447| 1. 9%| 579| 2. 32%| 562| 2. 39%| Interest income| 4| 0. 02%| 5| 0. 02%| 6| 0. 03%| Income before tax| 1968| 7. 45%| 1320| 5. 28%| 507| 2. 16%| Federal, state and local income tax benefit (expense)| 712| 2. 70%| 473| 1. 89%| 178| 0. 76%| Net income| 1256| 4. 76%| 847| 3. 39%| 329| 1. 40%| Table 5 Consolidated Statements of Cash Flows (Dollars in millions)| 2011| 2010| Cash flows from operatin g activities:| Net income| 1256. 00 | 847. 00 | Depreciation and amortization| 1085. 00 | 1150. 00 | Gain on sale of properties, impairments and store closing costs| (25. 0)| 25. 00 | Decrease in working capital and other, net| (223. 00)| (516. 00)| Net cash provided by operating activities| 2093. 00 | 1506. 00 | Cash flows from investing activities:| Capital expenditures for property and equipment and capitalized software| (764. 00)| (505. 00)| Disposition of property and equipment| 114. 00 | 74. 00 | Other, net| 33. 00 | (34. 00)| Net cash used by investing activities| (617. 00)| (465. 00)| Cash flows from financing activities:| Debt issued| 800. 00 | -| Debt repaid| (454. 00)| (1245. 00)| Dividends paid| (148. 0)| (84. 00)| Acquisition of treasury stock| (502. 00)| (1. 00)| Issuance of common stock| 162. 00 | 43. 00 | Other, net| 29. 00 | 24. 00 | Net cash used by financing activities| (113. 00)| (1263. 00)| Net increase (decrease) in cash and cash equivalents| 1363. 00 | (222. 0 0)| Cash and cash equivalents at beginning of period| 1464. 00 | 1686. 00 | Cash and cash equivalents at end of period| 2827. 00 | 1464. 00 | Table6 Liquidity Ratios | Macy's| Nordstrom| | 2011| 2010| 2009| 2011| 2010| 2009| current ratio| 1. 4| 1. 38| 1. 54| 2. 2| 2. 6| 2| ash flow from operations to current liabilities| 37. 20%| 31. 90%| 36. 50%| 52. 90%| 60. 50%| 69. 20%| number of days' sale in receivables| 4. 8| 5| 6. 1| 65. 5| 72| 80| number of days' sale in inventory| 120| 124| 133| 58| 57| 61| Table7 Solvency Ratios | Macy's| Nordstorm| | 2011| 2010| 2009| 2011| 2010| 2009| debt to equity| 1. 06| 0. 9| 0. 96| 3. 34| 2. 69| 3. 19| debt service coverage ratio| 3. 91| 1. 42| 1. 6| 10. 4| 3. 48| 3. 73| cash flow from operations to capital expenditure| 350%| 390%| 469%| 192%| 253%| 309%| Table 8 Profitability Ratios | Macy's| Nordstrom| 2011| 2010| 2009| 2011| 2010| 2009| profit margin ratio| 4. 76%| 3. 39%| 1. 40%| 6. 28%| 6. 32%| 5. 11%| return on assets| 6. 64%| 4. 92%| 2. 31% | 9. 14%| 9. 37%| 8. 01%| return on sales| 5. 35%| 4. 12%| 2. 16%| 6. 70%| 6. 78%| 5. 68%| Table 9 DuPont Analysis | Macy's| Nordstrom| DuPont analysis factors| 2011| 2010| 2009| 2011| 2010| 2009| profit margin| 4. 76%| 3. 39%| 1. 40%| 6. 28%| 6. 32%| 5. 11%| asset turnover| 1. 2| 1. 21| 1. 1| 1. 28| 1. 3| 1. 31| leverage| 3. 72| 3. 73| 4. 58| 4. 34| 3. 69| 4. 19| ROE| 21. 25%| 15. 30%| 7. 05%| 34. 89%| 30. 32%| 28. 04%|

The Mexican President Felipe Calder

Audience Purpose: Some of you in the audience may also be recovering addicts or know someone who Is struggling with drug adulation. America Is a nation full of addicts to be blunt 90% of all cocaine that enters the united States Is smuggled through our southern border by the Mexican drug cartels. Those same cartels are responsible for 80% of the methamphetamine manufacturing here in the united States as well as Mexico. Addiction has been an increasing problem for Americans for many years now.Thesis: The Mexican president Feline Caldron's war on drugs has seen some regress, but it has come at a heavy price to the people who live there and the neighboring countries. Development Plan: First I Like to Inform you about the violence that has left the Mexican government struggling against the Mexican drug cartels, for control of several regions in Mexico and why Mexican officials have been unable to restore peace to their country.Secondly, as this war on drugs rages out of control it has be gun to affect more than just Mexico and I'd like to tell you what our government and the Mexican government are doing to combat the ongoing violence. Transition Body l. In December of 2006, Mexico new President Feline Cauldron declared war on the drug cartels, and made attempts to put an end to the corruption that had plagued Mexico police force, however, to date, both of these efforts have been only marginally affected, and the flow of illegal drugs continues into the U. S. A.

Sunday, September 15, 2019

Graduate study plan Essay

I currently poses an undergraduate degree in Health Care Administration, from Sacramento State University. My current career is within the Health Care field at Kaiser Permanente hospital Health Connect Department in Pleasanton, California. This is the regional department for, electronic medical records. I manage projects for system upgrades, and any technical issues that require a fix. I have worked for Kaiser Permanente for five years and wish to succeed at a higher level within the organization. In this paper I will give an insight into my reasons for pursuing my graduate degree, and strategies I will use for personal success and achievement. I have managed always to accomplish both personal and professional goals that I set. It is important to have a goal, whether personal or professional that one is striving to accomplish, so they are motivated to work harder. My short-term personal goal is completing my Master’s Degree. A few personal long-term goals, are to have an open mind to change, effective time management, and continuing to grow as an individual and Mother. A long-term goal in my professional career is becoming a manager or director within Kaiser Permanente or another organization. In lieu of the professional job opportunities and accomplishments, confidence, and knowledge is a professional area I am striving to gain more of, which is a main reason for advancing my education to the graduate level. Obtaining a Master’s Degree will permit expansion in knowledge and skills within area’s I did not advance at the undergraduate level. I am pursuing my degree, to grow as an individual and in my professional career, this degree will expand my skills, knowledge, and confidence to perform at a higher level. Pursuing a degree will open job opportunities, and a higher pay scale. Setting goals is the easy part, but achieving them is the hard part. Challenges will arise and everyday life may interfere. Three challenges I face in meeting both short and long-term goals, is lack of time, personal life distractions, and control in advancing professionally. I have to focus on incorporating better time management and stress management into my every day schedule, so lack of time is not an issue. Personal life distractions, include a Forty-hour work week and commute, my fourth month old baby girl, and leisure activities. What I have learned is to plan out a time each day for these activities. It helps manage my time and stress, by keeping track of all activities and obligations on a calendar. If I have a written schedule that I visually can see, I stay focused. Finding a good balance in life is what keeps me moving forward and accomplishing my goals. One may not always have complete control in accomplishing goals one may have for themselves, an example is my goal to achieve at a higher level professionally. Sure I can have an abundance of knowledge and work hard every day, but in the end it will be the hirer who determines if I am a good fit for the position. Competition in the job industry is at its all-around high, but the key to success is, never give up. Graduating with a Master’s Degree is a milestone in achieving my short-term goal, and advancing professionally in a new career as well as showing confidence, by performing at a higher level is a long-term milestone that will mark my achievement in the goals I have set. I believe effective communication is an essential factor in overcoming differences and creating an environment that people can come together to learn, work, or play. Communication on the surface seems straight forward, but I am guilty of a weaknesses related to how I communicate, which includes relating to the audiences age or gender when communicating. In practice, it is troubled with multiple issues dependent on the parties involved, who convey, and receive messages. A couple of questions that one can ask to improve communication, are, â€Å"Is it possible to convey a message and have it received as the speaker intended? What happens between the voicing of a message and the hearing of a message? Under what conditions does accurate communication occur? Do our own mental models affect interactions with others? What can leaders do to create the conditions for clear  communication?† (â€Å"Creating the Conditions for Effective Communication and Learning in Organizations,† 2008, p. 11). These are numerous examples of questions one should ask themselves, and I will use these examples of what I can ask myself to improve my method of communication. A challenge between faculty and students is to communicate as clearly as possible to ensure students receive the information they need. Given this, I have also noticed how often miscommunication happens between staff and their students. In the journal article titled, â€Å"Creating the Conditions for Effective Communication and Learning in Organization,† it was stated that traditional communication strategies, such as paraphrasing to ensure a faculty member understands a student and asking him or her to articulate back their understanding of what was said. It was observed that no matter how skilled the speaker, there are still many interpretations by the receiver (Scott, 2008). Three strategies I will practice as a communicator are, ask myself questions that may benefit how effective my communication is before communicating to a specific audience, have the audience restate how they understood my statement or question and be as detailed as possible so my information is not misconstrued. Regarding my stronger aspects of communicating, I am clear and concise, an experienced public speaker, and able to communicate effectively in a business environment. Communication is one of the main planks on which organizational success rests in today’s tough business environment. As a result effective communication skills have become essential to enable professionals to achieve the exact levels of performance demanded by them. Apart from the practical aspects if one has a grasp on basic concepts of communication, it can further assist professionals to communicate skillfully and persuasively (Rai & Rai, 2002). Suggesting that the saying â€Å"It’s not what you say, it’s how you say it† rings true for effective communication. Possessing the quality of effective communication heads toward a high quality leader because it enables one to express ideas successfully (Rolle, 2002). Effective time management, reasonable goals, overcoming obstacles, and  effective communication will lead to success in acquiring a graduate degree. If one strives to succeed and manages their time efficiently, this is easily obtainable. Re-evaluating my goals and strategies to overcome obstacles, and analyzing my communication level, has already advanced me closer to success. Recognition is a way to advance both personally and professionally. References  Rai, S. M., & Rai, U. (2002, September). Effective Communication. Effective Communication, 16(3), 1129-1130. Retrieved from http://search.proquest.com.ezproxy.apollolibrary.com/docview/224372918?accountid=35812 Rolle, J. R. (2002). The Role of Communication in Effective Leadership. The Role of Communication in Effective Leadership, 16. Retrieved from http://www.eric.ed.gov/contentdelivery/servlet/ERICServlet?accno=ED467282 Scott, M. (2008). Creating the Conditions for Effective Communication and Learning in Organizations. Creating the Conditions for Effective Communication and Learning in Organizations, 11(3), 11. Retrieved from http://www.eric.ed.gov/contentdelivery/servlet/ERICServlet?accno=EJ830651

Saturday, September 14, 2019

How does John Boyne use the character of Shmuel to show the suffering of Jewish people under the Nazis? Essay

There are many quotes in the book ‘The Boy in the Striped Pyjamas’ that show how the Jews were treated under Nazi control, through Bruno’s friend from the other side of the fence. However, the author does this in a clever and unique way; through his clothes. An example of this is found on page one hundred and six in chapter ten, where Shmuel â€Å"wore the same striped pyjamas that all the other people on that side of the fence wore, and a striped clothed cap on his head. † This tells the reader that he is not seen as an individual at the concentration camp, but as part of a group with no personal identity as he is identical to everyone else. John Boyne then goes on to say â€Å"He wasn’t wearing any shoes or socks and his feet were rather dirty. On his arm he wore an armband with a star on it. †, hinting that Shmuel is spending this period of his life in poor conditions due to the fact that he is a Jew. The reader isn’t only informed of his religion from the concentration camp, but also because he is wearing the Star of David, which identifies himfromotherfaiths. In chapter nineteen on page two hundred and five, Bruno planned to join his friend on the other side of the fence before going home to Berlin. However, before he had a chance to crawl under the fence, Shmuel â€Å"pointed at Bruno’s feet and the heavy boots he had taken from the house. â€Å"You’ll have to leave them behind too,† he said. † Although at first this simply reveals that Shmuel isn’t allowed to wear any footwear, it also shows that the Jews have no choice in what to wear, which leads the reader to believe they have no choice in anything they do at all and they are under control. This also creates an aspect of sympathy as the reader wishes to help the innocent mistreated victims when all that separates them and Bruno, who has a wonderful life, is a fence. The final most important thing that we learn about the Jews in the novel from the moment we meet Schmuel is how much their lives have changed due to their faith and how it affects them. This is shown on page one hundred and twenty seven where Bruno is told by his friend that every time him, his family and his Mother â€Å"left the house, she told us we had to wear one of these armbands. † The reader can see how big of a deal being Jewish was at the time, even before he arrived at the camp, and how the people of the religion couldn’t live a normal life like everyone else. It shows how he was forced to show who he was and wasn’t able to be seen in public without labelling himself for everyone to see, as if being different was something to be ashamed of. It also tells the story of why he has been taken to the concentration camp as we know what the armband was for, whereas Shmuel does not. When Bruno first saw Shmuel he was looking down into the dirt in total solitude and Bruno even states that he ‘had never seen a skinnier or sadder boy in his life. ’ You can also tell that he is a very ill, the quote ‘ his skin was almost the colour of grey’ tells us that the Jews receive little food from the camp explaining his needs for food later on in the book and that he may have been kept in dark,crowded areas. Grey is also known to be associated with near-death or depression adding to his negative appearance. We also learn that he is a very scared indiviual as thoughout the book he shows fear towards the soilders especially Lieutenant Kolter from quotes such as ‘there aren’t any good soliders’ and ‘if they catch me I’ll be in trouble’ showing that the Jews must be treated terribly by the soldiers even resulting in some of the bruises recived by Schmuel mentioned in the book. The one quote that I liked was the hope that Shmuel had of getting out one day. This was on page 179,chapter 16 after Bruno had said about playing or exploring, and he’s never had a friend that he hasn’t played with before. Shmuel then said â€Å"maybe someday we will, if they ever let us out† which I thought brought a sense of pity on Shmuel from a reader’s point of view, as he and the rest of the Jews, are still hoping that one day they will let him out or they’ll be able to get out. At the time this must have been really difficult to keep thinking, because of the way they treated all the people on that side of the fence. But that was maybe one of the things that helped them pass the time, thinking about being let out, and living with their family again and seeing some old friends.