How to Capitalize the Earth, Sun, and Moon (Plus Other Celestial Objects)

Step by step instructions to Capitalize the Earth, Sun, and Moon (Plus Other Celestial Objects) Step by step instructions to Capitalize the Earth, Sun, and Moon (Plus Other Celestial Objects) The night’s sky can rouse numerous musings. A researcher may fantasy about finding another planet. A craftsman, then again, may discover the excellence of the stars enrapturing. Be that as it may, as editors, our brains quickly float to capitalization. So go along with us for a gander at when to underwrite divine articles. Formal people, places or things in Space At the point when we state â€Å"celestial objects,† we essentially mean â€Å"naturally happening space stuff.† This incorporates planets, stars, moons, worlds, comets, and basically whatever else that you may find in space. Everything in this image, at that point. You simply need to zoom in a ton to select anything. We underwrite the name of a heavenly article when it is a formal person, place or thing. Or on the other hand at the end of the day, we possibly start a word with a capital letter on the off chance that it names a particular divine body, not only a sort. Along these lines, for example, the word â€Å"planet† is a typical thing (i.e., a kind of heavenly body). â€Å"Uranus,† in the interim, is a formal person, place or thing (i.e., a particular planet). In that capacity, we don’t need to underwrite â€Å"planet,† yet we do utilize a capital letter toward the beginning of â€Å"Uranus.† Other models include: Basic Noun Formal person, place or thing planet Mars, Venus, Saturn moon Europa, Titan, Callisto star Polaris, Rigel, Sirius world Smooth Way, Andromeda comet Halley’s Comet, Hale-Bopp cloud Orion Nebula, Crab Nebula The key by and large, at that point, is to consider whether you’re naming something conventional or explicit. In any case, there are a couple of words that can create turmoil, including â€Å"earth,† â€Å"sun,† and â€Å"moon.† Instructions to Capitalize Earth, Sun and Moon Certain â€Å"space† words can be either regular things or formal people, places or things. At the point when we state â€Å"the moon,† for instance, we’re generally alluding to the round item we find in the night’s sky. Be that as it may, different planets have their own moons, so how would you underwrite this term in those cases? Or then again others like it? Tragically, there is no single â€Å"correct† approach here. NASA, for example, state: Underwrite â€Å"Moon† when alluding to Earth’s Moon; in any case, lowercase â€Å"moon† (e.g., â€Å"The Moon circles Earth,† â€Å"Jupiter’s moons†). However, other style guides, for example, MLA, recommend possibly promoting terms like â€Å"moon† when they show up in a sentence close by other formal people, places or things (e.g., â€Å"The planet Mercury is bigger than the Moon†). At last, this may come down to which style direct you are utilizing (or individual inclination). By and large, however, we favor the MLA approach. This implies possibly promoting â€Å"earth,† â€Å"sun,† and â€Å"moon† when you are both: Alluding to the Earth, its Moon or its Sun (not different moons or suns). Utilizing the term close by other promoted divine articles. In this way, keeping these standards, we would underwrite these terms as follows: The sun is sparkling splendidly today. What in the world would you say you are discussing? The moon is practically full today around evening time. The Earth is a lot nearer to Mars than the Sun. You ought not, obviously, underwrite â€Å"earth† when alluding to soil or the ground. That sort of â€Å"earth† is consistently a typical thing. Rundown: How to Capitalize Celestial Objects Generally speaking, you will possibly need to underwrite heavenly items when they are formal people, places or things. By and by, this implies: Utilizing a capital letter with the names of explicit articles (e.g., Saturn, Mars). Not underwriting nonexclusive articles (e.g., planet, star, system). This turns into somewhat more confounded with the words â€Å"earth,† â€Å"sun,† and â€Å"moon.† The guidelines here fluctuate between various style aides and foundations, however we will in general underwrite these terms just when: Alluding to the Earth, its Moon or its Sun (not different moons or suns). Utilizing the term close by other promoted divine articles. The most significant factor, however, is applying a steady capitalization style all through your work. Also, if you’d like an expert to check your composition, present a record for editing today.

Determines Accounting Quality Changes †Free Samples to Students

Question: Talk about the Determines Accounting Quality Changes. Answer: Presentation The IASB represents International bookkeeping standard board is an autonomous body that sets guidelines for the International budgetary announcing principles (IFRS). It was established on first of April 2001 to advance and give applications to the gauges for revealing. The essential target of the body is to set the guidelines of representing deliberate introduction of the organization books (Li et al.2017). The issue has occurred at present that the Germany is looking because of the assembly of the bookkeeping arrangements around the world. In the wake of examining the data from the contextual analysis of Germany logical issues of intermingling of International Financial Reporting Standards bookkeeping (Hellmann, Perera and Patel 2010), I can say that the goals of IASB for this situation, isn't accomplished. The bookkeepers of Germany face issue in the translation and the use of the revealing gauges, as in the majority of cases they need information (Eierle et al.2018). The principle issue as indicated by me is the measures set by the IASB are unpredictable and it needs determined information to get them. In addition the guidelines and guidelines in Germany are dictated by the EU enactment, the principles set by the IASB are not predictable administration. At that point comes the issue of cost, numerous people in Germany consider as being too costly to even consider implementing particularly for the little and medium estimated organizations. They likewise think the standard set by the IASB are superfluous as it very well may be deciphered in number of ways (Christensen et al.2015). Assistance of union and use of IFRS in the Germany needs interpretation from English to German. There is need the gracefully of sufficient number of qualified and prepared bookkeeper to execute the gauges set by the IASB. As indicated by me, the goal of IASB to give the guidelines of bookkeeping are not satisfied (Wang 2014). The German so as to raise reserves universally should beat the issues referenced. Issues looked by Germany because of the Convergence of the Accounting strategies. Because of the intermingling of the bookkeeping arrangements, the Germany is confronting inconvenience in adjusting IFRS strategies set by the IASB. As per meet the rundown of the issues looked by them are as per the following: Cost of usage of the IFRS approaches: The expense of adjusting the arrangements of IFRS is high for the little and fair measured firm. The organizations are battling for this weight of staffing and preparing the workers to comprehend the arrangements. Absence of instruction help and preparing: The a large portion of the cases in the exploration it has been discovered that the German firm needs appropriate information and skilful representatives to comprehend and actualize the IFRS arrangements the executives. Campaigning of exercises: The people and the gatherings makes entryway against the endeavors of IASB to require IFRS for the budget summaries. Interpretation of the arrangements: The most if the approaches of the IFRS are in English, they are should have been deciphered in German so as to make it reasonable. Understanding issues: The standard idea of IFRS is deciphered diversely in various nations. Because of absence of comprehension, the record may dishonestly misjudge the approach prompting incorrectness. End The German enactment fused the requirement for embracing the IFRs into the German law. This lead to a significant issue for the bookkeeping first to receive the new change in quite a while set up by the IASB. So as to prosper in the global market, the Germany needs to defeat these potential issues. References Christensen, H.B., Lee, E., Walker, M. what's more, Zeng, C., 2015. Motivators or norms: What decides bookkeeping quality changes around IFRS adoption?.European Accounting Review,24(1), pp.31-61. Eierle, B., Shirkhani, D. also, Helduser, C., 2018. The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS: Empirical Evidence from German Private Firms.Accounting in Europe, pp.1-24. Hellmann, A., Perera, H. also, Patel, C. 2010. Logical issues of the combination of International Financial Reporting Standards: The instance of Germany. Advances in Accounting, joining Advances in International Accounting, 26(1), pp. 108 116. Li, S., Sougiannis, T. what's more, Wang, I., 2017. Compulsory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows. Wang, C., 2014. Bookkeeping principles harmonization and fiscal report likeness: Evidence from transnational data transfer.Journal of Accounting Research,52(4), pp.955-992.

What I Learned During My Year of Supporting Local Authors

What I Learned During My Year of Supporting Local Authors This is a guest post from Tracy Shapley. Tracy is a freelance copywriter, all around ne’er do well, and occasional waterer of plants. Her hobbies include writing fiction, mixing together various flavors of soup, and trying to convince her friends that she’s not a hipster. Character development is more important to her than plot and she has read every Pulitzer Prize-winning novel. She has a lot of thoughts on them. Tracy lives in an old farmhouse in Iowa City with her partner Sean, their two cats Dry Bones and Gristle, and the ghost of Kurt Vonnegut. I’m lucky enough to be an (old!) undergraduate student studying fiction writing at the University of Iowa, located in one of the most literary of literary towns: Iowa City, Iowa. This is where Flannery O’Conner studied writing, where Vonnegut began work on Slaughterhouse-Five, and where Marilynne Robinson lives, teaches, writes, and pastors. It’s easy to get caught up in the canonical history here but I must also remember that it’s the place Sandra Cisneros very openly hated studying. And for good reason! The long list of “impressive” fiction professors at my university have included Raymond Carver, John Cheever, John Irving, Philip Roth, T.C. Boyle, Jonathan Ames, and Richard Yates. What do these folks all have in common? I’ll give you two hints:          White          Dudes It’s true that these days it’s somewhat more diverse. The director of the Writers’ Workshop is Lan Samantha Chang, who is decidedly neither white nor a dude, and current faculty include James Alan McPherson and Thomas Sayers Ellis. Still, after reading We Wanted to Be Writers: Life, Love, and Literature at the Iowa Writers Workshop, and discovering what a wonderful experience studying or teacher here was for most white men and what a frustrating experience it was for many women and people of color, I decided to stop throwing my hands up in the air and clutching my pearls and start doing something about it. Well, half of that is true â€" I’m sticking with the pearl clutching / arm throwing because there’s still plenty of stuff to clutch and throw about. But last year I made it my goal to support today’s crop of diverse writers in Iowa City and I learned a few things along the way. Buying books was the easy part The only requirement for admission to the graduate program here, the famed Iowa Writers’ Workshop, is a GPA of at least 3.0 (though this is a soft requirement students with lower GPAs are sometimes considered). Technically, it’s possible for someone to get into the Workshop if they’ve never published, but it’s uncommon. Earned reputation or not, it’s considered the top program in the country and the cream of the crop tend to flock here so most of the folks here have published. Buying their books was easy â€" I just headed to our local bookstore, Prairie Lights, which often makes it on lists of the top bookstores in the country, and browsed the “Local Authors” shelves. On the surface Prairie Lights may not seem like a particularly interesting bookstore, but a stop at the delicious coffee shop / wine bar and a chat with bookseller Paul Ingram (recipient of one of James Patterson’s holiday bonuses) is enough for anyone to understand that the hype is (mostly) deserved. I bought one new book every month. I didn’t do much planning â€" just walked into the bookstore and bought a book that looked interesting by someone local I’d never heard of. For the most part I stuck to my preferred genre of literary fiction but I made a point to pick up one book of poetry and one book of essays as well. Getting to readings was relatively easy There are literary readings most nights of the week and often at multiple venues. For a city with just over 70,000 people, that’s a pretty impressive feat. I mean, just think about this for a minute: Back in 2013, not long after I’d moved here, I went to the Englert Theatre to see Margaret Atwood. It was a free reading so I knew I needed to get there early and assumed an hour early would be fine â€" the theatre holds 725 people for heck’s sake â€" but, not for the first time in my life, I was wrong. The theatre was filled beyond capacity over an hour before the reading started. Good showing, Iowa City! My goal was to make it to a reading a week. I went to a huge variety of readings, from open mic poetry nights in dark bars to the Live from Prairie Lights series, which is a weekly reading from students in the International Writing Program (IWP). As with any type of art, these readings were hit and miss. Every time I decided readings weren’t for me, when I’d sat through several weeks of nervous, monotone authors reading work that wasn’t in my wheelhouse, I’d come across someone doing a reading with puppets or a collaboration with an author and her actor friends, and I’d remember that writing is more than just words on a page, or words streaming out of someone’s mouth â€" it is art. It can be expressed in many different ways. Reviewing every book was a challenge All right, so I invested my hard earned money in lots of books â€" go me! And I went to a bunch of readings. Great job, self! What next? Reviewing them, obviously. If the purpose is to support authors on a smaller scale then getting them the miniscule amount of exposure I’m capable of getting them seemed that it should be one of my duties. I used the typical routes â€" Goodreads, Amazon, LibraryThing, my blog etc. I also reached out to the authors when possible. I didn’t do any creepy stalking but with smaller presses and lesser known authors there’s usually a website that includes contact information. I’d just jot a quick note and let them know I’d reviewed their work. I was surprised by how excited several of them were â€" and by how excited I was when one added my quote to her online blurb section. That’s one step away from a Pulitzer, right? Okay, maybe two steps. What did I learn in my year of supporting local authors? So, I identified an issue I have with the publishing world: so much attention is given to big-name authors, many of whom are white and / or male, and not enough attention is given to authors with local followings, to those hawking their books online and suffering through the humiliating experience of reading their most private thoughts on a stage to people who are often just staring numbly at their phones, uninterested in or unaware of the vulnerability in front of them. What did I learn? First of all, none of the “local” authors I read were actually local. I hadn’t considered that before I started but the vast majority of what the locals here refer to as “local” authors are in fact former students / professors at the Workshop and almost none of them come from anywhere near here. Like me, they were transplants to a city that most of the world imagines is nestled in the middle of one big old corn field of a state. I also learned how grateful writers can be to just have someone giving the work a listen or a close read. It humanized the writing process for me. I don’t know why but those people, the ones who write books and have their pictures on dust jackets, I’d always felt that they’d done the work already. They’ve been published, they’re out there in the world. Now they’re authors. But in reality it’s a constant struggle. They are never done. They are always working and looking for a new audience. I can’t say that I do any less pearl clutching, but I am grateful to have spent a year of my life as a member of that audience.

Report into the financial performance of sage group - Free Essay Example

Sample details Pages: 7 Words: 2132 Downloads: 10 Date added: 2017/06/26 Category Finance Essay Type Analytical essay Did you like this example? The sage report discusses the financial performance of the Sage Group as a whole for the financial year 2007. The group has a significant presence in 20 countries worldwide, providing services to 5.8m customers to help managing their businesses more efficiently and effectively through the provision of their products and quality services. Sage is one of the efficient leading and prominent worldwide supplier of business management software to SMEs. Don’t waste time! Our writers will create an original "Report into the financial performance of sage group" essay for you Create order It is the leading supplier in chosen market segments concentrating primarily on customers whose business has less than 500 employees. Main highlights are: Group Revenue rose to  £1157.60m showing a growth of 23.73% over the last year with organic growth of 7%. Operating profit rose to  £255.30m showing an increase of 8.27%. Dividend per share rose by 95% to 7p per share from the last year figure of 3.59p. New customers gained during the year were 40,000 12,000 new contracts received. Net cash generated was  £220.2m from their operating activities compared with the last year of  £192.8m. Earnings per share increased to 11.85pfor financial year 2007. Introduction Sage group is one of the most leading suppliers of business management software to 5.8 million customers worldwide. It found in 1981; the core business of software group sage is the development and distribution of accounting, salary check management software for different type of businesses. From small setup to large the organisations, the company is giving opportunity to makes it easier to handle their business processes. Research and analysis Objectives The purpose of this report is the detailed analysis of the current financial position and the future prediction of the sage group from the investment point of view. An investor is more interested in the profitability, liquidity and return on investment, its rapid growth and growth in market share, its current financial position and future prospects of the company and management competency and strategies. As the purpose of the report is to make an analysis from investors point of view, so I focused on the following aspects as primary objectives of my report. Analyses of the current position the Sage Group. Review of the changes and reasons for them. Future of the company. Whether the company is worthwhile from investors point of view In order to achieve these objectives I will carry out the detailed ratio analysis of the financial position and growth of the company such as. Liquidity ratios. Profitability and return ratios. Investment ratios. Long te rm solvency, gearing and leverage ratios. Methods of Analysis The basic and common methods of analysis of a company about its financial position are as follows; Investor analysis; Trend (vertical analysis); Horizontal Analysis; Ratios Analysis. Horizontal Analysis This method is a comparison of an entitys performance over a particular period of time to that of a similar entity. Comparisons are only effective, if the companies operate at same level and in same market. Even if the companies are similar, Competitor Company might have not performed to its full capacity. Trend Analysis or Vertical Analysis This is where the companys performance is compared in a period of time. This can identify the trends e.g. revenue or profitability growth as well as decline or seasonality. Ratio Analysis The ratio analysis is classified into four categories; Liquidity Ratios Liquidity means a liquid asset is one which can be easily converted into cash at a market value. It helps in financing and investing decisions of the company. It actually measures the short term solvency of a company, it includes following; Current ratio is current assets/current liabilities. Ideally it is thought that it should be between 1.0 1.5, but it can vary depending upon the sector. Quick ratio expresses the proportion of current asset minus(less) stock to current liabilities. This is expected to be Parity so that liabilities (short-term) can be met. Debtors days is the number of days taken by trade debtors to make a payment Creditors day is the numbers of days given by creditors to give them payment. Profitability and Return: Gross and net profit margins show the relationship between the profit turnover (sales). Comparing the gross profit margins will show the efficiency, whereas net profit margin indicates its overheads and administration have been well-managed. Returns can be indicated by Return on Capital Employed (ROCE) or Return on Shareholders Funds (ROSF), this is more commonly demonstrated as earning per share (EPS) or dividend yield. ROCE is a ratio with two elements, profit margin multiplied by asset turnover. This ratio gives a more comprehensive view of trading performance. Long-term Solvency, Gearing and Leverage: Gearing shows the long-term debt in relation to shareholders funds. Highly geared companies are much more risky in their financial position, because interest payments have to be met, regardless of profitability and because of this reason further financing might be difficult and expensive to obtain. However interest payments are the payments in which tax deduction making debt cheaper than equity. Equally, a company with low gearing may have an inefficient capital structure because equity is more expensive. Debt ratio comprises of total debts to total assets, which is mostly important for the companies with high proportions of liabilities in their balance sheet. Interest cover indicates if the company is in position to manage its interest demands and positions how many times a company can repay the interest of its current earnings. Investment Ratios: Price earning (PE) is highly used investor ratio. It is the ratio of current share price to the EPS. High price ratio indicates strong confidence in the company. Dividend yield is the yield a company pays out to its shareholders in form of dividends. This ratio is more useful for investors who are looking for a steady dividend income rather than just capital growth. TREND RATIO ANALYSIS OF SAGE GROUP Sage Groups performance over the last three years is steady as its published accounts show an increase in its revenue, operating profit, its cash and Asset growth. PROFITABILITY RETURN Revenue The revenue has grown from FY2005 ( £759.60m) to FY2006 ( £935.60m) by 23.17% and a further increase of 23.73% in FY2006 ( £935.60m) to FY2007 ( £1157.60m). North America Region was the one highest contributing towards Revenue of  £508.10m this year compared to last year of  £361.5m showing an increase of over 40%, with Mainland Europe on 2nd place showing an increase of around  £50m i.e. 16.44% over the year 2006. Profits Gross profit of the company is nearly the same compared to last year. In FY2006, it was 91.41% and this year it is nearly the same figure as the last year. i.e. 91.04%. it has increased by 23.23% from FY2007 ( £855.20m) to FY2008 ( £1053.90m). The pre-tax profit has grown from FY2005 ( £193.60m) to FY2006 ( £221.20m) by14.26% and a further increase of just around by 1%from FY2006 to FY2007. The highest operating profit came from the Region of Mainland Europe showing a percentage increase of 20.89% over FY2006 giving a net increased figure of  £12.3m. Return on Capital Employed (ROCE) ROCE has increased from 15.09% in FY2006 to 17.35% in FY2007 which shows a steady increase from investors point of view. Gearing Gearing of the group for YR2006 was 35.45%, which dropped to 30.70% in FY2007. The low gearing ratio shows that the company is enrich in its funds to meet its long-term liabilities. The company is in less financial risk. Furthermore decrease in the gearing and an increase in the profit shows that company is in strong financial position. Return on Shareholders Funds (ROSF) ROSF for FY2006 was 15.61% which dropped just by 0.90% to 14.67% for FY2007. It is due to the increase in shareholders funds even though the profitability has improved over the last year but it is not in line with the increase in funds. LIQUIDITY RATIOS Current Ratio Current ratio of the company for the current year was 0.524. For the FY2007, it was 0.543. It is because of slight decrease in cash cash equivalents from  £81.4m to  £64.3m payables were increased by  £9.9m over the previous year. As compared to the threshold of 1:1, it is well behind the standard which means the company might be unable to pay its debt on time. In, practice the comfortably in excess of 1 should be expected but it can be varied depending on the types of businesses. Quick Ratio / Acid Test Ratio The quick ratio of the group for the current year is 0.514 compared to last year of 0.553 for the same reason as mentioned in current ratio. Debtors Days Receivable conversion period for the current period is 61 days (60.81 days), compared to the last year of 72 days (72.21 days). It shows the improvement of cash collections over the last year to increase the liquidity. Creditors Days Payable conversion period for the current period is 352 days compared to the last year of 432 days. Once again the longer the period of creditors days, the longer will be the liquidity resources availability. INVESTMENT RATIOS Earnings Per Share (EPS) EPS have slightly increased by 0.04p from 11.81p to 11.85p which shows the increased profits over the previous period. It can also be seen through increased payment of dividends to shareholders worth  £49.0m compared to last year of  £39.1m. Price Earnings Price Earnings ratio for the current year is 18.7 compared to last year which was 21.3. The higher the P/E ratio suggests the investors expect high earning growth in future. P/E Ratio cant itself give the whole picture until compared with the other company in the market or industry average. Dividend Per Share (DPS) Dividend per share for the current year was 7.0p compared to last year of 3.59p, showing an increase of 95% over last year. Increase in dividend per share means that the companys management believes that growth can be sustained for foreseeable future. Dividend Yield Dividend Cover Dividend yield for the current period is 2.8% for the current year compared to last year of 1.4% which is doubled. The higher is the yield, the more desirable among investors. Dividend cover of the company for the current period is 1.693X for the current period compared to the last year of 3.2X. A ratio of 2X is considered to be safe in industry as the company can well afford the dividend. LONG TERM SOLVENCY, GEARING LEVERAGE Gearing Gearing of the group for YR2006 was 35.45%, which dropped to 30.70% in FY2007. The low gearing ratio shows that the company has sufficient funds to meet its long-term liabilities. The company is in less financial risk. Furthermore decrease in the gearing and an increase in the profit shows that company is in strong financial position. Debt Ratio (Leverage) Debt ratio for the current year is 0.5241 compared to the last year of 0.5578. A ratio less than 1 indicates that the group has more assets than its debts representing the low level of risk attached to the group. Interest Cover Interest Cover for the current period is 7.98X compared to the last year of 13.77X which is still quite high to cover its interest costs. CONCLUSION The group has shown growth in all the sectors of economy. It has been producing consistent results over the years. The revenue has increased significantly over the last few years. The company has healthy operating profits for the current period. Compared to the last periods, its progress is not as good as it was in the past few periods. Overall the group has performed well against the benchmarks set by the company and was in line with the groups forecasts set. Another key thing observed the customer satisfaction renewal level for the group was above 80% for the year 2007. It has low gearing which represents the low financial risk and groups ability to meet its obligations in case of emergency. Its ROCE has increased which again is good from investors perspective. The group is paying dividends consistently over the past few years which again attract the shareholders investors. Debt ratio of the company is 0.52 which indicates that the assets of the company are nearly doubled to its liabilities which once again are an indication of low financial risk. APPENDIX Sage Group Plc. 2007 2006 ( £m) ( £m) Revenue 1157.60 935.60 Gross Profit 1053.90 855.20 Operating Profit/loss 255.30 235.80 EBITA 283.20 249.30 Interest Expense 35.50 18.10 Profit before tax 223.30 221.20 Profit after tax 154.10 152.60 Shareholders Funds 1050.80 977.60 Creditors: Due in 1 year 982.40 777.70 Creditors: Due more than 1 year 561.30 660.90 Total Debt 1157.00 1233.30 Fixed Assets 1544.40 1475.70 Current Assets 301.40 303.30 Total Assets 2207.80 2210.90 Current Liabilities 575.50 558.40 Trade Receivables Net 200.70 185.10 Trade Payables 105.0 95.10 RATIO ANALYSIS PROFITABILITY RETURN Operating profit 255.30 235.80 Operating Margin 22.05% 25.20% Net Margin 13.31% 16.31% Interest Cover 7.98X 13.77X ROCE 17.35% 15.09% Debt Ratio 0.5241 0.5578 ROSF 14.67% 15.61% Gearing 30.79% 35.45% MARKET RATIOS EPS 11.85p 11.81p Dividend Per Share 7.00p 3.59p Dividend Cover 1.693 3.29 Dividend Yield 2.8 1.4 PE Ratio 18.7p 21.3p LIQUIDITY Current Ratio 0.524 0.543 Acid test Ratio 0.514 0.553 Efficiency Ratios Average Collection Period 60.81 days 72.21 days Payable Conversion Period 352.15 days 431.74 days Inventory Conversion Period 19.36 days 25.42 days Segmental Revenue Segment 2007 2006 %age Increase UK 224.1m 205.2m 9.21% Mainland Europe 349.1m 299.8m 16.44% North America 508.1m 361.5m 40.55% Rest of the world 76.3m 69.1m 10.42% Segmental Operating Profit 2007 2006 %age Increase UK 80.8m 76.5m 5.62 Mainland Europe 71.2m 58.9m 20.89 North America 83.4m 82.4m 1.21 Rest of the world 19.8m 18.2m 8.79

Evaluation Of The Performance Of A Small Business...

SIGNMENT SUBMISSION FORM This sheet must be submitted with your assignment. Failure to complete, sign and submit this form will result in a mark of ‘0’ for the assignment. Student Name ELENA UTA Student ID P1030912 Assessor Name SHABNAM S. Qualification PEARSON BTEC Level 5 HND Diploma Business (Management) Unit Number Unit Title Unit 33: Marketing Principle (MP) Assignment Title Assessment of the Performance of a Small Business Enterprise Date of Submission 30.10.2016 By submitting this form and signing below, I declare that: †¢ I am the author of this assignment and that any assistance I received in its preparation is fully disclosed and acknowledged in this assignment †¢ I also certify that this assignment was prepared by me specifically for this course †¢ I certify that I have taken all reasonable precautions to make sure that my work has not been copied by other students †¢ I confirm that I have understood the College’s regulations on plagiarism †¢ I confirm that research resources are fully acknowledged †¢ Signature: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ELENA UTA †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Date: †¦30.10.2016†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Introduction Marketing is the social process by which individuals and organisation obtain what they need and want through creating and exchanging value with others. 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A critical evaluation and analysis of two small and medium enterprises, Icosium and NotontheHighStreet.com will be presented in this report and also will include the following steps: the business concept and sources of competitive advantage, the current demand and the competitive environment, the growth and development of the business to date, the challenges of managing and running the business, an estimate of the current valuation of the business, the SMEs current growth and developmentRead MoreThe Impact Of Accounting And Information Technology1704 Words   |  7 Pagesaccounting theory is based on financial accounting practices used in the formation of a series of methods of the theory, mainly the development and implementation of accounting practice norms, is to guide and constrain accounting standards, the basis for evaluation of accounting. 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Diabetes Mellitus II Free Essays

Diabetes mellitus refers to â€Å"a group of metabolic diseases characterized by high blood sugar (glucose) levels that result from defects in insulin secretion, or action, or both. † (Mathur, 2009) This chronic medical condition occurs when the production of insulin, a hormone released by the pancreas in order to regulate the blood sugar levels, is absent or insufficient. Two major types of diabetes are 1. We will write a custom essay sample on Diabetes Mellitus II or any similar topic only for you Order Now ) type 1 diabetes which requires the affected person to be insulin-dependent as his pancreas has been damaged by auto-immune attacks, making it unable to release the hormone and 2. type 2 diabetes which is also called non-insulin diabetes mellitus as the patients who suffer from this disease can still produce their own insulin. As a matter of fact, for the latter, excessive amounts of insulin are produced by the body. This, however, damages the beta cell, the part of the pancreas that releases insulin, and causes the depletion of the production of insulin in the long run. This paper will focus on diabetes mellitus 2, the causes of this chronic disease as well as the physiological limitations that it can impose on a person’s exercise program. It will also include the symptoms that a fitness instructor must watch out for when training an individual suffering from type 2 diabetes. This information will be used to create an exercise program for a subject with this chronic disease. In this section, the intensity, frequency, duration and the method for determining how the program should progress will be identified. Any prescribed medication that may affect the person’s performance should also be considered in the creation of this program. Although diabetes mellitus II is coined adult-onset diabetes as it normally develops in adults who are forty years and above, the number of children who have been diagnosed with this disease has also increased in number. Although genetics or complications during pregnancy may play a role in the development of this disease, obesity is still identified as the major cause of this problem. An individual who has a Body Mass Index (BMI) that is 20% higher than the ideal has a higher chance of becoming diabetic. Other major risk factors associated with diabetes are age, family history, race, a history of previous impaired glucose tolerance (IGT) or impaired fasting glucose (IFG), hypertension, a history of gestational diabetes mellitus (GDM) and polycystic ovarian syndrome. (Votey Peters, 2009) In the past, people ages 40 and above are more prone to this disease. But, now, due to the sharp increase in the number of children with this disease, this might as well be considered as a pediatric disease. A person’s family history should also be considered when determining a person’s risk to acquire this disease. People with first degree relatives who are diabetic can have a higher chance of acquiring this disease. They may have acquired the gene that stimulates the production of a protein that inhibits the role of insulin in cellular glucose transport. A person’s ethnic group can also increase a person’s risk of acquiring this disease. Afro-Americans, Hispanic Americans, Pacific Islanders, American Indians and Asians have a higher chance of becoming diabetic. A person’s blood pressure and cholesterol level can also determine if he is prone to diabetes. People with a blood pressure of 140/90 mmHg and above, a cholesterol level of 35 mg-dL-1 or below or a triglycerol level of 250 mg-dL-1 will have a higher risk of becoming diabetic. (McArdle, p. 452, 2007) For people with type 2 diabetes, an increase in glucose levels occur because of relative insulin deficiency or the insufficient production of insulin by the pancreas, insulin resistance or the decrease in the effects of insulin on peripheral tissues, especially muscles, or a combination of these two problems. Of course, insulin resistance, doesn’t necessarily mean that a person has diabetes. This, however, can cause diabetes in the long run, especially if the person’s diet is rich in simple carbohydrates. Because of insulin resistance, glucose is converted to triacylglycerol and is stored as fat. Since fat cells have a tendency to be insulin-resistant due to its reduced insulin receptor density, the person’s insulin resistance can reach a level that exceeds the maximum output of the pancreas. Both resistance and aerobic training can help in the management of these factors by improving insulin are glucagon responses. Since skeletal muscles consume a lot of glucose, approximately 70 to 90% of the glucose present in the body, resistance training which increases muscle mass can increase insulin sensitivity, leading to better glucose control. Endurance training, on the other hand, â€Å"maintains the blood level of insulin and glucagon during exercise closer to resting values. † (McArdle, p. 451, 2007) Ideally, the management of diabetes involves dieting, exercising and taking in the prescribed medication, if there is any. There are, however, some cases when the blood sugar level of the patient is too high and exercise needs to be put off. At the same time, although exercise can be very beneficial to diabetics, it can be counterproductive if the condition of the client is not examined properly. Before a client is given a program, the instructor must first make sure that he has his doctor’s consent. The instructor should also know if the client has the following complications: retinal hemorrhage, increased proteinuria, acceleration of microvascular lesions, cardiac arrhythmias, ischemic heart disease, excessive blood pressure during exercise, postexercise orthostatic hyerptension, increased hyperglycemia, increased ketosis, foot ulcers, orthopedic injury related to neuropathy and accelerated degenerative joint disease. The exercise should be adjusted based on these factors. Obese individuals, for example, should be given lesser weight-bearing exercises. At the same time, they should also be given longer rest periods in order to avoid increase in blood pressure. People with heart and blood pressure problems must not be allowed to exercise when the temperature is too high or the atmosphere is too humid. They should also be given ample rest in between sets. They should also avoid isometric exercises as well as exercises that involve raising the weight overhead or holding positions wherein the head is lower than legs. Aside from the risks caused by complications, the instructor should also pay attention to signs of hypoglycemia, especially if the client is taking in insulin or oral hypoglycemic agents. Mild hypoglycemia is characterized by trembling or shakiness, nervousness, palpitations, increased sweating and excessive hunger. People with moderate hypoglycemic reactions experience headaches, irritability and abrupt mood changes, impaired concentration and attentiveness, mental confusion and drowsiness. In severe cases, the individual becomes unresponsive and unconscious and experiences convulsions. For such instances, the instructor must be attentive to these symptoms so that he can react immediately. Since some patients take ß-blocker medication, hypoglycemic unawareness should be expected and it is up to the instructor to make the client stop exercising, measure his glucose level and have him eat some simple carbohydrates like hard candies and sugar cubes if hypoglycemia is confirmed. The client should then be asked to rest for ten to fifteen minutes. After that, his glucose level should once again be measured before allowing him to continue the exercise regiment. Another risk that should be avoided is late-onset hypoglycemia wherein the diabetic’s blood sugar remains low even after four to forty-eight hours has passed. This can happen if the client’s exercise is too strenuous for him. For this reason, high-intensity exercise should not be administered to a diabetic individual, especially if he has been prescribed some insulin or hypoglycemic agents. He should begin with a low-intensity program that gradually increases in intensity. Changes in intensity must be made after a period of three to six weeks so that the individual would be given enough time to adjust. According to Erikkson’s study (Janot Kravitz, 2009), doing some resistance training twice a week is enough to show results. Beginning with this frequency is also advisable as the instructor would be given the time to observe the client’s reaction to the exercise. He would also be able to clear him of late-onset hypoglycemia. The study done by Ishii and his colleagues (Janot Kravitz, 2009) shows that the range of the load given to diabetic individuals should be 40 to 50% of their 1 rep max. They should do around 2 sets of 25 repetitions. And, they should be given 30 to 120 seconds of rest in between sets. Based on the FITT principle, people with type 2 diabetes can have 3 to 5 times a week of aerobic exercise. The intensity should be 40 to 60% of the maximum HR and the duration should be around 30 to 60 minutes, unless the person is taking hypoglycemic agents or insulin. How to cite Diabetes Mellitus II, Papers

Eleanor Of Aquitaine Essay Research Paper Eleanor free essay sample

Eleanor Of Aquitaine Essay, Research Paper Eleanor of Aquitaine ( 1122-1204 ) Duchess Eleanor of Aquitaine was an intelligent and emancipated adult female life in the dark in-between ages. Although it is a conventional regulation that all ladies of high rank should be described as beautiful, all beginnings agree that Eleanor of Aquitaine truly was beautiful. In add-on, she was the richest inheritress of France and became in turn Queen of France and England. Eleanor was a granddaughter of William IX of Aquitaine ( 1070-1127 ) , who was one of the first and most celebrated folk singers. He was a cheerful adult male and an fervent lover of adult females, who joined the First Crusade. Later he # 8220 ; abducted # 8221 ; the married woman of the viscount of Ch tellerault, Dangereuse, and although he could non get married her, Dangereuse managed to hold her girl Aenor married to his eldest boy William X ( 1099-1137 ) in 1121. They had two girls, Eleanor and Petronilla, and a boy, William Aigret. We will write a custom essay sample on Eleanor Of Aquitaine Essay Research Paper Eleanor or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Eleanor resembled both William IX and Dangereuse ; she possessed the same intelligence, merriment, restlessness and will power. The tribunal of William IX was the Centre of western European civilization: the ducal household was entertained by folk singers, narrators and folk singers. Unlike most of her coevalss, male and particularly female, Eleanor was carefully educated and she was an first-class pupil. Eleanor # 8217 ; s happy childhood ended with the subsequent deceases of her female parent, her small brother and # 8211 ; in 1137 # 8211 ; her male parent. The orphaned Eleanor was the richest inheritress in France therefore a matrimony was arranged for her to its King, Louis VII ( 1121-1180 ) . Louis had been brought up for an office in the church, but he had become inheritor to the Gallic throne after the decease of his senior brother. He was a weak, dull, sedate and pious adult male and he and the lively Eleanor were badly matched. Louis neer understood his immature married woman, but he appears to hold adored her with a passionate esteem. It wasn # 8217 ; t until 1145 that a girl, Marie, was born. Meanwhile, Eleanor was eager to regulate her ain dukedom, since she knew the troublesome Aquitainians better than anyone. However, Louis # 8217 ; council member, the Abbot Sugar, resented her influence in governmental affairs. When Louis went on the Second Crusade to Palestine, Eleanor raised a company of adult females to fall in her and therefore she accompanied her hubby to the Holy Land. In Antioch Eleanor was heartily received by her uncle Raymond, who reminded her of her happy childhood in Poitiers. Eleanor and Raymond were of the sentiment that Jerusalem could best be secured by driving back the Turks in the North, but Louis VII rejected the program and a wrangle followed. Softly Louis began readyings for his going and after dark Eleanor was forcibly conducted from Antioch. Soon the campaign became a complete failure and even Louis # 8217 ; brother Robert rapidly rushed place. On their manner back to France, Louis and Eleanor visited the Catholic Pope to plead for a divorce. Alternatively, the Catholic Pope tried to accommodate them and induced them to kip in the same bed once more. Back in France their matrimony was worse than of all time and Eleanor was horrified to gain that she was pregnant. After the birth of a 2nd girl in 1150 and the decease of Louis # 8217 ; main curate, Eleanor was no longer the lone 1 who wanted a divorce. She eventually got it in 1152. She was still the richest inheritress of France an vitamin D on her manner from Paris to Poitiers she had to overreach two manque seducers. By so Eleanor had fallen in love with Duke Henry Plantagenet of Normandy ( 1133-1189 ) , who was her junior by 11 old ages. Their matrimony, hardly 8 hebdomads after her divorce, made Henry maestro of most of today’s France. With Eleanor’s support Henry became King of England excessively in 1154. Although Eleanor # 8217 ; s first matrimony had resulted in merely two girls born in 15 twelvemonth, Eleanor bore Henry five boies and three girls. As the kids grew up and Henry openly took kept womans, the twosome grew apart. Eleanor was 44 old ages old, when she gave birth to their youngest boy, John Lackland. By so she had discovered the being of Rosamund Clifford, the most celebrated of Henry # 8217 ; s kept womans. Later Henry arranged a bride-to-be for his homosexual boy Richard Lionheart. She was a girl of Louis VII and his 2nd married woman. While she was educated at the English tribunal, her bride-to-be ignored her and his male parent, Henry, seduced her. In 1169 Henry sent Eleanor to Aquitaine to reconstruct order as its duchess. Once more the ducal castle at Poitiers became the Centre of all that was civilised and refined. Troubadours, instrumentalists and bookmans were welcomed at Poitiers. There, in 1170 Eleanor reconciled with her first born girl Marie of France, countess of Champagne. Marie # 8217 ; s prot g, Chr tien de Troyes, composed, at Marie # 8217 ; s suggestion, the love affair of Lancelot and Queen Guinevere. In add-on, Marie had a # 8220 ; codification of love # 8221 ; written down in 31 articles. They described feminist thoughts far beyond the twelfth century cult of gallantry. In add-on, Eleanor sponsored the # 8220 ; tribunals of love # 8221 ; in which work forces holding jobs with the codification of love could convey their inquiries before a court of ladies for opinion. At Christmas 1172 Henry summoned his married woman and boies to his tribunal. When in 1173 their boies revolted against their male parent, E leanor backed them and was later imprisoned by Henry until his decease in 1189. By so three of their boies had already died and Henry # 8217 ; s replacement was Eleanor # 8217 ; s favorite boy, Richard I Lionheart ( 1157-1199 ) , who appreciated his female parent # 8217 ; s advice. When he went on campaign, Eleanor became regent. Although Richard was a homosexual, he was supposed to supply England with inheritors, so Eleanor escorted his bride-to-be to Sicily. When Richard was killed in 1199, he was succeeded by his youngest brother, John Lackland ( 1166-1216 ) . Eleanor returned to Aquitaine and retired in the abbey of Fontevraud. She remained busy and active and personally arranged a the matrimony of her Castilian granddaughter to the grandson of Louis VII. Thus she lived to be approximately 82, an extraordinary age in the in-between ages. Bibliography + Hallam, E. ( ed. ) : The Plantagenet Encyclopedia ( An alphabetical usher to 400 old ages of English history ) , Weidenfeld and Nicolson, 1990 + Kelly, A. : Eleanor of Aquitaine ( and the four Kings ) , Harvard University Press, 1951 + Lofts, N. : Queens of Britain, Hodder and Stoughton, 1977 + Meade, M. : Eleanor of Aquitaine ( A life ) , Penguin Books, 1977 + Owen, D.D.R. : Eleanor of Aquitaine ( Queen and fable ) , Blackwell, 1993 Novels + Plaidy, J. : Courts of Love, Fontana/Collins, 1989 + Lofts, N. : Eleanor the Queen, Fawcett Crest, 1955