Financial analysis of Companies Free-Samples-Myassignmenthelp.com

Question: Get ready Equity Research reports for two Australian recorded firms. Answer: Presentation This report mirrors the key comprehension on the money related execution of two organizations. It is assessed that monetary apparatuses, for example, proportion examination, pattern investigation and income investigation mirrors the genuine money related situation of organizations. In any case, so as to assess the pattern of two organizations from two organizations from two businesses have been chosen. Wesfarmers and BHP Billiton Limited are two significant organizations which have been assessed in this report to exhibit the budgetary presentation and pattern of organizations since most recent three years. In the beginning of this report, the portrayals of these two organizations have been given. After that key comprehension on the monetary presentation of these two organizations has been made by utilizing proportion examination, income investigation and pattern examination. From that point forward, suggestion has been given based on money related figures of these two organizations t o financial specialists with the goal that they could settle on compelling venture choices in decided methodology. Toward the finish of this report, basic end has been settled on to exhibit the speculation choices of financial specialists in short run and since quite a while ago run. Present portrayal of association Wesfarmers plc is an Australian aggregate organization which has been maintaining its business since extremely prolonged stretch of time on global level having headquartered in Australia. In 2016, organization had absolute 65.98billion AUD all out interests in esteem chain exercises of association which has expanded by 20% when contrasted with the all out income appeared in 2015. Organization has absolute workers 2, 20,000 in its all worth chain exercises (Annual report, 2016). Then again, BHP Billiton Ltd is an Anglo Australian global mining, metals and oil double recorded open organization having headquarter in Melbourne, Australia. Presently, 2016 organization has absolute income of 30.9 billion from its business working. Proportion examination This examination mirrors the connection between two components of organization. There are a few proportion, for example, liquidity proportion, proficiency proportion, dissolvability proportion, profit payout proportion and productivity proportion which could be utilized to examination the money related execution of two organizations Wesfarmers plc and BHP Billiton (Annual report, 2016). Current proportion examination This proportion give the liquidity position of organization and capacity to take care of its present moment and long haul obligations with the assistance of its present resources (Annual report, 2016). Wesfarmers plc In the wake of assessing the yearly report of organization, it is seen that Wesfarmers Plc has kept up stable current proportion with slight difference in .01%. Be that as it may, because of the decrease in snappy resources, Wesfarmers has diminished its fast proportion by .06 % and came about to .30 focuses in 2016. Calculation of proportion examination Liquidity proportion 2014 2015 2016 Current proportion 0.9349167 0.92901 0.928002 Speedy proportion 0.3697306 0.3284728 0.301142 BHP Billiton Plc It is assessed that in 2014 BHP Billiton Plc was having 1.09 focuses current proportion which has definitely expanded to 1.37 focuses in 2016. This has indicated that organization has expanded its interest in working exercises. Additionally, Quick proportion of organization has likewise expanded to 1.0444 in 2016 when contrasted with most recent multi year information. It mirrors that organization has expanded its interest in fast resources for improve its liquidity position and expanding by and large efficiency in decided methodology (Annual report, 2016). Calculation of proportion investigation Liquidity proportion 2014 2015 2016 Current proportion 1.0944434 0.906167 1.3782 Brisk proportion 0.8086589 0.573295 1.04427 Gainfulness proportion This proportion reflects how well organization is performing to procure the benefit from its general business working. It features companys capacity to procure cash from its worth chain exercises. BHP Billiton Plc Working net revenue It gives the connection between BHP Billiton Plcs working benefit and generally turnover of association. In 2014, BHP Billiton Plc had 33% working benefit which went down to - 23% in 2016. This shows BHP Billiton Plc has confronted misfortune from its business working because of the misfortune looked in lazy market in Australia (Annual report, 2016). Net revenue This shows connection between net benefit and in general turnover of organization. It gives companys capacity to draw net benefit from the general turnover of organization. In 2014, BHP Billiton Plc had 20% net overall revenue which has gone down to negative benefit add up to - 20% in 2016. Be that as it may, organization has confronted this misfortune because of diminished degree of absolute turnover and expanded working costs. Profit for capital utilized This proportion mirrors the connection between two factors, for example, net benefit and capital utilized in the business working of BHP Billiton Plc. It is assessed that all through the three years, BHP Billiton Plc has confronted high measure of misfortune in its business working. In 2014, organization had great measure of benefit 11% which has diminished and come about to - 5.7% profits for capital utilized to investors of association. The principle reason of going down of profit for capital utilized is identified with the drowsy economic situations, less all out turnover and expanded expense of capital of organization. Profit for value This shows the connection between accessibility of come back to investors and capital venture of organization. In 2014, organization had return on value of 19% which has gone down and come about to negative 9.85% profit for value to investors (Gitman, Juchau, and Flanagan, 2015). Benefit proportion 2014 2015 2016 Working Profit Margin 0.3308633 0.1804821 - 0.23483 Net Profit Margin 0.205815 0.0427906 - 0.20655 Profit for Capital Employed 0.1174822 0.0143233 - 0.05715 Profit for Equity 0.1957432 0.0270293 - 0.09858 Wesfarmers Plc Productivity proportion This proportion builds up connection between benefit earned by organization and its general all out turnover. Working net revenue It mirrors the connection between Wesfarmers Plc. s working benefit and generally speaking turnover of association. In 2014 Wesfarmers Plc had 4.9% working benefit which expanded to 5.4% in 2016. This mirrors Wesfarmers Plc has been maintaining its business proficiency and expanding its general efficiency (Ozturk and Acaravci, 2013). Net revenue This set up connection between net benefit and generally turnover of organization. In the wake of assessing the yearly report of Wesfarmers plc, it is seen that in 2014, Wesfarmers had 3.9% net overall revenue which expanded to 4.2% 2016. Regardless, organization has expanded its general benefit by expanding its general complete turnover of organization. Profit for capital utilized This proportion set up the connection between two factors, for example, net benefit and capital utilized in the business working of Wesfarmers plc. In 2014, organization had 7.9% profits for capital utilized which has expanded to 9.6% in 2016. This shows organization has been making an incentive on the investors venture and acquiring more than its expense of capital (Gitman, Juchauand Flanagan, 2015). Profit for value This mirrors the connection between accessibility of come back to investors and capital speculation of organization. In 2014, organization had return on value of 9.8% which has expanded to12% in 2016. This shows organization has expanded its benefit and appropriating more benefit to investors in decided methodology. Benefit proportion 2014 2015 2016 Working Profit Margin 0.0496602 0.0097997 0.054179 Net Profit Margin 0.0392902 0.0062126 0.042241 Profit for Capital Employed 0.079541 0.0134062 0.096741 Profit for Equity 0.0984625 0.017735 0.120003 Dissolvability proportion This proportion gives the connection among obligation and value of organization. It is joined by two sections, for example, obligation to value proportion and intrigue inclusion proportion (Hussey and Ong, 2017). Obligation to value proportion This proportion is utilized to gauge the companys money related influence for the duration of the time. In 2014, BHP Billiton has 95 obligation to value proportion in 2014 which diminished by 3 and came about to 92 of every 2016 which mirrors that organization has high money related influence. It shows that organization could expand more fund by issue of obligations as it has generally safe of obligation in its worth chain exercises (Chapple and Humphrey, 2014). Premium inclusion proportion This proportion reflects BHP Billiton capacity to take care of its advantage and other fixed cost sum through profit before intrigue and assessment. It is seen that in 2014 organization had 2.7 intrigue inclusion proportion which have went down to - 11% because of its misfortune indicating business. Organization is having negative winning before premium and expense which has come about to negative capacity to take care of its advantage installment to banks and money related establishments. Be that as it may, organization has high maintainability hazard and loan bosses and moneylenders may pass goals to bring the organization into twisting up if their duty are not cleared in time (Pettersson and Brolin, 2014). Dissolvability Ratios 2014 2015 2016 Obligation Equity Ratio 0.9544464 1.0227273 0.923481 Intrigue inclusion Ratio 0.0277478 0.0518868 - 0.11682 Wesfarmers Plc Obligation to value proportion This proportion mirrors the connection among Debt and value of organization. In 2014, Wesfarmers Plc has 63 obligations to value proportion in 2014 which expanded by 3 and came about to 65 focuses obligation to value proportion in 2016. This shows organization has kept up stable obligation to value proportion for the duration of the time (Fodor and Stowe, 2015). Intrigue inclusion proportion This proportion reflects companys capacity to take care of its advantage sum or other fixed c

Challenges in Auditing Literature review Example | Topics and Well Written Essays - 1000 words

Difficulties in Auditing - Literature survey Example As per Power (1997, refered to in Free, Salterio and Shearer, 2009) reviewing can be depicted as both operational and automatic components. The automatic components identify with the ideas and thoughts that make practice and arrangement destinations that are existent in the political field. Objectives are figured with the practices for the degrees of projects. These levels are characterized when reviews are required by the administrative organizations. The operational components allude to the solid schedules and errands that are rehearsed by the experts around the world. Survey The worldwide review administrative framework is dynamic that incorporates various associations, which contend among them. Such rivalry is reflected in the scope of activities from political campaigning procedure to strategy distribution papers and accommodation of those papers to the advisory groups. During the time of money related emergency, it is elusive papers that are evaluated by the huge firms, nationa l review loads up and the expert bodies. Another issue identified with the monetary emergency is that, the procedure where the confirmation activity is completed and instituted (Kornberger, Justesen and Mouritsen, 2011). Reviews targets reaching general inference from the examinations that are made in regards to a subject. Consequently, there is absence of potential utilization of the measurable establishments like examining, which regularly gave constrained data and furnished with mistaken outcomes. The subjective investigations did by Humphrey and Moizer (1990, refered to in Kornberger, Justesen and Mouritsen, 2011) and Fischer (1996, refered to in Kornberger, Justesen and Mouritsen, 2011) has recommended that the act of the money related review work is socially built. Curtis and Turley (2007, refered to in Kornberger, Justesen and Mouritsen, 2011) has contended that there are colossal business hazard in the review works. They have recorded the issues that are identified with the interpretation of new ideas that are created by the officials at managerial levels, into the genuine review strategies at the general specialist level. The examining calling is identified with acceptable results just as terrible emergency. Be that as it may, the evaluating calling has reacted strongly to the budgetary emergency by actualizing various correspondence modes and cooperating with the legislative and administrative bodies. The explanation is required for indicating the specific job and the commitments of the evaluators. As per Woods (2009, refered to in Kornberger, Justesen and Mouritsen, 2011) the organizations frequently face downturn, when their fiscal summaries are not inspected appropriately and along these lines it dangers the future advancements of the organization. As indicated by Cherry, Johnson and Veron (2008, refered to in Humphrey, Loft and Woods, 2009) proposed that reviewing practices can dominate the standard of budgetary detailing. Along these lines, more noteworthy center is to be given to the instability of the bookkeeping numbers than to perceptibility of the conventional fiscal reports. The unevenness between the two is seen during the reasonable worth discussion. It has been recommended by Ryan (2008, refered to in Humphrey, Loft and Woods, 2009) that the span of the emergency can be decreased, if the specialist of the inspecting capacities are practicing the Financial bookkeeping System properly. The inspectors try to build up a firm capacity to make a judgment identified with the announcing of the reasonable qualities. Ryan (2008, refered to

Cultural Influences on Rite of Passage B Free Essays

Social Influences on Rite of Passage Beliefs and Rituals Cultures all through the world respect the going from adolescence into adulthood with extraordinary festivals and customs that concur with strict or social conventions. World civic establishments honor this transitional experience in an unexpected way, going from affable and cheerful occasions to the uncouth customs as often as possible related with remote African clans. There are likewise different organizations of the populace where their childhood enter a transitional stage that endures from months or years, for example, the Amish and the Aborigines. We will compose a custom exposition test on Social Influences on Rite of Passage B or then again any comparable theme just for you Request Now Their childhood utilize this time as a time of figuring out how to think and go about as grown-ups and for dynamic about their future. Amish or plain individuals as they are additionally known moved from Europe looking for strict opportunity. They were initially part of the Mennonite religion and follow huge numbers of similar practices today. They are administered by the unwritten principles known as the Ordnung. They live by standards of effortlessness, dismiss egotism, grasp lowliness and mingle just inside their locale and dodge different pieces of society however much as could reasonably be expected. Amish kids just go to class until they complete eighth grade and advanced education is debilitated or illegal. At sixteen years old, Amish teenagers are given the decision of taking an interest in Rumspringa, a German expression that converts into go around in English. During this time Amish young people are allowed to investigate life among present day American culture. It is accepted that at this age they have arrived at a development level where they can act dependably just as having the right stuff for settling on reasonable educated choices. This season of reflection is for the young people to choose if they need to stay in present day society or come back to the Amish people group where they are sanctified through water as grown-ups and are required to follow the congregation for the remainder of their lives beyond a shadow of a doubt. Wargny 2 Rumspringa is additionally an impetus for Amish teenagers to mingle and meet forthcoming marriage accomplices. They gather with other youngsters and ladies of Amish confidence, explore different avenues regarding liquor, drugs, pre-marriage sex, vehicles, mobile phones, and computer games. (Welcome to Lancaster County) Investigations of rumspringa have reasoned that around 85% of adolescents readily come back to Amish life and relinquish all accommodations of innovation and English lifestyles. The little level of those deciding to stay in present day society, do as such with the understanding that they are evaded by all Amish individuals including their close family. There is no further contact or association with their past and should live the remainder of their lives as if they were outsiders or non-existent to everybody they at any point knew. The Australian Aborigine clans are accepted to have relocated from Asia over 20,000 years prior and are local to the fruitless outback place that is known for Australia. In antiquated native culture, the transitional experience into masculinity began at age 12 with a progression of functions and customs held over a course of a couple of years. The Alkira Kiumi as it is called, begun at age 12, and included the kid being over and again hurled into the air and got by their male family members of the clan. Next was the circumcision method, which occurred by a fire ring. The head of the clan sat on the boy’s chest and cut the prepuce of the penis off with a sharp stone or blade. The kid was given a boomerang to nibble on for the agony. After the circumcision, the kid was made to stoop near the fire with the goal that the smoke would ascend and clean the injury and afterward the seniors of the clan took care of the youngster his cut off prepuce to represent the eating up of childhood. Wargny 3 Months after the underlying circumcision, a fireside sub entry point service was held. A stick was embedded into the urethra to support the blade as it slice from the urethra to the scrotum. The kid at that point rose and permitted his blood to trickle into the blazes of the fire. The subsequent circumcision made it essential for the kid to from there on expect a hunching down situation so as to pee. Anthropologists conjecture that this ceremonial was performed so youthful guys would better comprehend and identify with a females’ menstrual cycle. After the circumcisions came a service in which an etch was utilized to take out the front tooth of the youngster as it was trusted it made him all the more genuinely appealing. The subsequent stage toward masculinity was to fill in as a trial by fire by having him walk shoeless over a bed of fire. The last period of the soul changing experience into masculinity was known as a walkabout and is additionally noted as a period for dreaming henceforth the name Dreamtime. â€Å" According to Aboriginal conviction, all life as it is today is a piece of one immense perpetual system of connections which can be followed to the Great Ancestors of the Dreamtime† (Rose Marina) It included youngsters leaving the security of their youth homes to wander about in the fruitless desert to live all alone for a time of as long as a half year. During the walkabout; the high schooler young men were just allowed to depend just on nature and the profound direction of their predecessors for their endurance. As they wandered through the graceless land it was accepted that on the off chance that they followed the direction of the spirits they would come back to their clans securely and would from that point on be viewed as men. Also, on the off chance that they surrendered to the deserts components, at that point it was accepted that they bombed the trial of masculinity and kicked the bucket despicably as a kid. Wargny 4 Due to contact with the advanced world, the antiquated customs of the native clans have vanished or have been supplanted by increasingly thoughtful services that simply represent the first soul changing experience rehearses for turning into a man. As approval for turning into a grown-up, Rumspringa and Alkira Kiumi contrast boundlessly. Rumspringa offers the chance to live joyful and alluringly in what the Amish allude to as The â€Å"devil’s playground† without response upon their arrival. Alkira Kiumi was an agonizing and difficult experience that served to demonstrate a boy’s faithfulness and confidence in his legacy. In spite of the mind-boggling contrasts in these transitional experiences, the fruition of both of these ceremonial practices shows a genuine loyalty to their individual religions and as giving proper respect to their parentage. Instructions to refer to Cultural Influences on Rite of Passage B, Papers

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A Number Of Aristocratic Class Women And Men Opposed...

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Moreover, the anti-suffragists viewed women s enfranchisement as a threat because the suffragists promised that voting rights would dire ctly lead to an increase in the wage that women were paid. The corporate owners would hire young women between the ages of seventeen and twenty-four and pay them lower wages than their male peers. This implies that women s voting right would only endanger the economic standings of the aristocrat-class women and men. Aristocrat-class women anti-suffragist, formed organizations to create a support system that was composed of the individuals from their own class. Massachusetts AssociationShow MoreRelatedAP-Suffrage In England1416 Words   |  6 Pagessteps taken between 1832 and 1918 to extend the suffrage in England. What group and movements contributed to the extension of the vote? Several groups, movements and reform bills passed between 1832 and 1918 extended the suffrage in England. 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Prayer at Public School Athletic Events - 1007 Words

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An ABC News poll said that two-thirds of Americans think that students should be allowed to lead such prayers (In school-sponsored sporting events.) Doesnt that say something? One surprising fact that is that presidential candidates are both FOR prayer in school. Republican George W. Bush is said to support student-led prayer. The 94 percent of voters in Texas Republican primary approved a non binding resolution backing student-initiated prayer at school sporting events. Thats sure to keep Bushs opinion going in one direction. And in a written statement, Democrat Al Gore said that allowing students to engage in voluntary individual or group prayer is not only permissible but worthy of protection. All in all the final votes are in the hands of Justices Anthony M. Kennedy and Sandra Day OConnor. Theres also another issue of pray at football games questioning if football games are extracurricular or part of the school system. 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Thirty Years War Essay Research Paper The free essay sample

Thirty Years War Essay, Research Paper The causes of the Thirty Years War can be traced as far back as the Renaissance period. It was during the Renaissance that such ideals as secularism, humanitarianism, individuality, rationalism and above all else secularism were first apparent in chief watercourse society. These thoughts led to the Protestant reformation, which is an even more direct cause of the war. The split of the Catholic Church, as a consequence of the Protestant reformation left Europe in a province of spiritual convulsion and pandemonium. The gradual addition in intolerance and spiritual provincialism that coincided with the add-on of new faiths and even more diverseness has been marked as the chief cause of the Thirty Years War. The effects of the war would turn out to be lay waste toing to most of Europe, evidenced by the crisp bead in population, but it was particularly lay waste toing to Germany. We will write a custom essay sample on Thirty Years War Essay Research Paper The or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page However, there were some states and organic structures of people that emerged from the struggle improved such as France, Sweden, and the faith of Calvinism. There were many territorial and dynastic issues that figured in the eruption and behavior of the war every bit good, but it is believed that these factors did non go of import until the in-between phases of the war. The territorial and dynastic causes, which go manus in manus, did nevertheless, cause the war to go on longer than it most probably would hold if faith had been the lone motivation. The extent of spiritual motivations therefor is debated, but can non be dismissed. The immediate causes of the war began with the opposition and eventual rebellion of Protestant Lords in Bohemia, due to the spiritual intolerance mentioned before, which was under Hapsburg domination, against the Catholic male monarch Ferdinand. The grounds and causes for its spread throughout Europe include the constitutional infirmity of the Holy Roman Empire, the inability of the German provinces to move in concert, and the aspirations of other European powers. These were the causes that would finally be responsible for the war lasting every bit long as it did. The political motivations became more and more prevailing when Sweden entered the war to assist the Protestant cause. Sweden did non come in the war for spiritual grounds at all ; they were looking to derive land. Finally it seemed that faith was wholly forgotten and abandoned as a cause when Catholic France and Protestant Sweden joined forces against the Catholic Hapsburgs. France was worried that the Hapsburgs were going excessively powerful so they decided to asseverate their influence into the war. The consequences and effects of the war and the two peace pacts were extremely important. France replaced Spain as the greatest power in Europe. With Sweden, France had blocked the Habsburg attempts to beef up their authorization in the Empire. At Westphalia, the right of the single provinces within the Empire to do war and conclude confederations was recognized. In theory every bit good as in fact, the most of import of these provinces became virtually independent, and German integrity was postponed for more than two centuries. The Empire was farther dismembered by the acknowledgment of the independency of Switzerland and the seven northern states of the Netherlands. Two new powers emerged in northern Germany. France received most of Alsace by the Treaty of Westphalia, and by the Treaty of Pyrenees parts of Flanders and Artois in the Spanish Netherlands and lands in the Pyrenees. The spiritual colony at Westphalia confirmed the predomination of Catholicism in southern Germany and of Protestantism in northern Germany. The rule accepted by the Peace of Augsburg of 1555 that Catholic and Lutheran princes could find the faith practiced in their district was maintained, and this privilege was extended to include the Calvinists every bit good. The Austrian Habsburgs had failed in their attempts to increase their authorization in the Empire and to eliminate Protestantism, but they emerged from the war stronger than earlier. In Bohemia, they had stamped out Protestantism, broken the power of the old aristocracy, and declared the crown hereditary in the male line of their household. With Bohemia now steadfastly in their appreciation and with their big group of bordering districts, they were ready to spread out to the E in the Balkans, to the South in Italy, or to interfere one time more in the Empire. The existent also-rans in the war, nevertheless, were the German people. Over 300,000 had been killed in conflict. Millions of civilians had died of malnutrition and disease, and roving, undisciplined military personnels had robbed, burned, and looted about at will. Most governments believe that the population of the Empire dropped from about 21,000,000 to 13,500,000 between 1618 and 1648. Even if they exaggerate, the Thirty Years War remains one of the most awful wars in history.

Sq3R Worksheet Essay Example

Sq3R Worksheet Paper Appendix H SQ3R Worksheet Selected Reading: Chapter 1 p 8-18 SurveyHow did you survey? I surveyed my reading by the chapter title and paragraph titles to get a quick overview of the reading. Then I looked through the chapter and read thru and looked at all tables and figures. QuestionWhat questions did you ask? Mostly I asked questions about how I can personally apply these techniques. A lot of my questions were related to adapting my reading style, such as â€Å"how do I† and â€Å"how will this work with†, which I use some of the techniques mentioned in the reading. ReadHow did you read? First I scanned thru the entire chapter, second I read it thoroughly and marked, highlighted, and wrote down questions. Third and lastly I re-read through the tables and figures. ReciteWhat did you recite? The second time I read the chapter I read most of it out loud quietly to myself, parts that I thought would be particularly helpful I read out loud several times breaking what it said down. ReviewHow did you review? To review I re-read my footnotes, highlighted texts, and the questions I had wrote. I skimmed each page looking for other pop out information and highlighted it. Last I went through my questions broke them down into more specific questions and tried to answer them. Wrap-up Question: How successful was the SQ3R process in helping you grasp the concepts in the section you selected? Will you use SQ3R in the future as a way to master the content in academic readings? I liked the SQ3R setup. We will write a custom essay sample on Sq3R Worksheet specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Sq3R Worksheet specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Sq3R Worksheet specifically for you FOR ONLY $16.38 $13.9/page Hire Writer I feel that I already use a lot of the techniques it uses, but the SQ3R helped me to organize and orchestrate my reading procedure and technique. I think that the process was very successful and helpful in my absorption of the reading. I feel I will use the SQ3R process in the future and apply it to my future reading whether it is academic or personal. The SQ3R process just basically gave me a visual outline and more in-depth order to the way I read already. Plus it gave me a lot of new tips and techniques to utilize.

Lodging Tax essays

Lodging Tax essays Lodging tax would help sell Oregon to world Oregons tourism commission has established a plan to get the industry to reach new levels of success by trying to pass the first statewide tax. House Bill 2267 will allow a one percent tax on all lodging in Oregon, thus bringing in over $7 million dollars, doubling the budget the tourism commission has to work with. The industry wants to spend millions on advertising Oregons many beauties. This tax would start to move Oregons economy back in the right direction, more job availability, and bring in a much-needed income through tourists. It would hopefully get a better reputation for a place to do business. But the industry does not have the means to extend a welcoming to those people. Tourism is one of three main components Governor Ted Kolongoskis economic plan consists of along with legislative leaders who have included it as one of their top priorities. Most local government supporters say that House Bill 2267 has one major mistake. It would prohibit cities and counties from adopting or even increasing their own lodging taxes unless the money is directly used to promote tourism. This money is crucial to help pay for all sorts of things such as maintaining parks and other facilities that see more people when tourism is at a high. Only 80 cities out of the 238 in Oregon have already adopted lodging tax, so the other cities would miss out on this if the bill passed. Motel and hotel owners fear the tax will decrease their revenue because they will have to increase room rates. The lodging tax was supposed to help with promoting Oregon but when cities have a budget crunch those funds are the first ones to get tapped into. The budget of 2001-2003 for the tourism industry ranks 46th among states, with $6 million dollars, mostly financed by Oregon lottery. $1.7 million of that is used for advertising, which consists of a dozen adds in U....

Analysis of Identity Theft Essay Example | Topics and Well Written Essays - 750 words

Analysis of Identity Theft - Essay Example You can even find that while you have your information secure, another honest person who you send it to in good faith is vulnerable to ID hijackers. i1The criminal, a convicted felon, not only incurred more than $100,000 of credit card debt, obtained a federal home loan, and bought homes, motorcycles, and handguns in the victims name, but called his victim to taunt him -- saying that he could continue to pose as the victim for as long as he wanted because identity theft was not a federal crime at that time -- before filing for bankruptcy, also in the victims name. Though involving elements of embezzlement, blackmail, deception, and intimidation the ii Congress used the events as a basis for establishing ‘Identity Theft’ as a felony in its own right in 1989. ID Theft has a language of its own. iii‘Dumpster Diving’ - ransacking litter bins and landfill sites to secure discarded sensitive documentation. shoulder Surfing’ – Watching people (sometimes through binoculars) as they use phone cards or pin number machines. Combating ID fraud is a growth industry. Financial institutions use advisory bodies to warn people how to protect themselves, and what to do if they have become victims. websites offer practical advice. Many homes now have shredders to enable ID bearing literature to be destroyed so that Dumpster Divers cannot intercept it. Many people only learn that they are victims when they receive bills indicating large debts, which they have not personally authorized. When they query this with any credit agencies involved, they may find that they are personally expected to settle the debts run up in their name. As ScamBusters.Org observe: vii companies who made the loans often assume that you are the one who actually incurred the debt, and is trying to beat them out of their money. They can be very aggressive in their collection tactics.  Ã‚  

Benefits and Difficulties of Including Children with Special Needs in Essay

Benefits and Difficulties of Including Children with Special Needs in Mainstream School - Essay Example MacKay (2002) notes that children with special needs are those who have conditions such as blindness, deafness, multiple impairments, physical impairments, behavior problems and learning difficulties among others. According to Etienne and Gendron (2008), inclusive education is a process that seeks to increase the participation of all students in schools, including students who have disabilities. It entails structuring policies, practices and cultures in schools so that they can respond to the diversity of their students. In the UK, Inclusive education acknowledges that all children need to be in schools and learn. The difference in children are also acknowledged and respected in inclusive education. The structures, methodologies and systems of education are enabled to meet the needs of all children, including those with disabilities (Glashan 2002). According to the Warnock report (1978), special education is considered a separate system of education whereby disabled children are educ ated in special schools. These schools are organized and equipped to meet their special educational needs. They operate on the basis that mainstream schools do not have the ability to address the needs of children who have special needs. Special education is usually provided in special schools that are equipped for catering to the needs of children with special needs (Leathwood, Ross, Moreau, Rollock & Williams 2008). According to the International for Policy Studies in Education (2008), education in the United Kingdom plays a very crucial role in maintenance and construction of equalities and social advantages. The Warnock report notes that education in the UK is currently compulsory for all children aged 5 to 16.... This essay declares that the perceptions of children with disabilities in the United Kingdom have had a shift in paradigm from the common medical model to social model then to the participative model. People with disabilities were for a long time viewed as patients with serious physical problems that are caused by diseases, accidents or other health conditions. This has changed to a more holistic approach in which they are considered as citizens with rights to self-determination and individual support. Many international conventions like the UN Convention on the rights of people with disabilities have been responsible for marking these paradigm shifts. This paper makes a conclusion that a lot of the policies regarding the inclusion of children with special needs in UK mainstream primary schools are derived from the Warnock report. The report suggests that at any given time, at least 2% of the population in a school would be considered disabled and in need of specialist and specific provision. This level of specific specialty provision is normally provided within mainstream schools. The same report also noted that 10% of the population of children in schools requires specialist provision at some given point during their education. These two provisions have seen a lot of changes take place in the laws of UK with the aim of eliminating discrimination against children with special needs.

The Modernist Theater’s Departure from the Romantic Theater Essay Example for Free

The Modernist Theater’s Departure from the Romantic Theater Essay From the early theater of the Greeks to Broadway, theater had definitely evolved to one of the most accepted and highly communicated form of art. After all, everything is subject to change, the world of theater is no exception. The theater that we know today had undergone heavy changes. In those stages of changes, it had seemed that just after a type of theater has been accepted by the public, another type of theater will arise. It also seems that the following type of theater intentionally digresses from its predecessor just like in the case of the shift from theater of the Romantic period to the Modernist Theater. Much of the theater that our generation experiences (this type of theater can be categorized as post-modern) owes much from Modernist Theater. With that taken into account, Modern theater also owes much from its forerunner Romantic Theater even though Modern Theater intentionally defies the convention set by the theater of the Romantic period. To start off, we will have a brief background of the kind of theater in the Romantic period. The Romantic period followed after period Neoclassical had receded. Perhaps the best and concise way of theater of the Romantic period could be described is with the name of probably one greatest playwright that had ever written, William Shakespeare. He is considered as an immortal in the world of literature simply because his works are still the most popular of plays even if it has been generations since he had wrought it. Other famous playwrights during this time are Johann Wolfgang von Goethe, Friedrich Schiller, and Victor Hugo among many others. They plays of William Shakespeare and his fellow playwrights during the Romantic period are usually written in poetic language. This poetic language could also be called as â€Å"elevated language† that is seemingly too complicated to be used in conversations of our generation. The plays during this time were mostly plot driven. The theater of the Romantic period is often criticized as appealing more to the emotion and not to the intellect. It is also a convention that the characters of the plays were of noble status in the society. The plays were designed to be long that they could run for several long acts. Moreover, one their theater many practices is having the audiences distributed within the theater according to the amount that they had paid. (Kermode 2005) All of those conventions and practices were intentionally defied by the Modernist Theater. The language that they used is prosaic, imitating the way people normally speak in casual conversations. The plays are also centering on the characters themselves rather than the plot. Modernist Theater also gave way to the rise of one-act plays that would run for just minutes as opposed to hours in Romantic plays. The plays of Modernist Theater is appealing more to the intellect rather than the emotion, thus they can be called intelligent plays. The seats for the audience are fashioned in such way that there will be no marginalization of the poor and the rich. That is because Modernists wanted to have what they call a â€Å"classless† theater. Aside from the direct deviations from the Romantic Theater, Modernists also gave way for revolutions in the theater world. They had formulated plots that can be considered contemporary so the audience could relate more to the play. Modernists Theater also gave way to a new kind of conflict for plays that they call as â€Å"inner conflict. † (Wainscott 1997) All in all, the Modernist Theater had surfaced because (just like how the Romantic period had replaced the Neoclassical period) the context of theater in general is changed through time. The times are changing and so are the demands of the new audience. Modernist Theater had defied the theater of the Romantic period not because the former has no respect to the latter. It just because some things are not fitting anymore, and the new generations requires changes. Reference Kermode, F. 2005. The Age of Shakespeare. Random House Publishing Group: Ontario Wainscott, R. H. 1997. The Emergence of the Modern American Theater, 1914-1929. Yale University Press

T.S. Eliots The Love Song of J. Alfred Prufrock :: essays research papers fc

TS Eliot's Prufrock The ironic character of "The Love Song of J. Alfred Prufrock," an early poem by T.S. Eliot (1888-1965) in the form of a dramatic monologue, is introduced in its title. Eliot is talking, through his speaker, about the absence of love, and the poem, so far from being a "song," is a meditation on the failure of romance. The opening image of evening (traditionally the time of love making) is disquieting, rather than consoling or seductive, and the evening "becomes a patient" (Spender 160): "When the evening is spread out against the sky / Like a patient etherized upon a table" (2-3). According to Berryman, with this line begins modern poetry (197). The urban location of the poem is confrontational instead of being alluring. Eliot, as a Modernist, sets his poem in a decayed cityscape, " a drab neighborhood of cheap hotels and restaurants, where Prufrock lives in solitary gloom" (Harlan 265). The experience of Prufrock is set against that of unnamed "women" (13), collectively representing womankind. Their unattainable status is represented by their constant movement- they "come and go"- and their "polite chitchat about Michelangelo, who was a man of great creative energy, unlike Prufrock" (Harlan 265). We cannot imagine that they would listen to any love song by Prufrock, any more than they would find his name or his person attractive. "A man named J. Alfred Prufrock could hardly be expected to sing a love song; he sounds too well dressed" (Berryman 197)."J. Alfred Prufrock" indicates his formality, and his surname, in particular, indicates prudery. The powerful metaphor, a visual image of the "yellow fog" (15) in the fourth stanza, represents the jaundiced environment of the modern city, or Eliot's "infernal version of the forest of Arden" (Cervo 227). The image is ambiguous, however, because Eliot als o makes it curiously attractive in the precision he uses in comparing the fog's motions to that of a cat who "[l]icked its tongue into the corners of the evening" (17). We also hear the fog, disquietingly, in that image, in the onomatopoeia of "licked." Repetition of "time", in the following stanza, shows how the world of Prufrock's being is bound to temporality. "Prufrock speaks to his listeners as if they had come to visit him in some circle of unchanging hell where time has stopped and all action has become theoretical" (Miller 183). "Time" is repeated, several times, but it is not only its inescapable presence that Eliot is emphasizing, but also the triviality of the ways in which we use it; "the taking of a toast and tea" (34).

Don Quixote Essay

Fiction and Metafiction in Borge’s Ficciones and Cervantes’ Don Quixote dela Mancha Unbelievable and amazing may perhaps best describe the literature that the world has as of the moment. It is unbelievable because who would have thought that the wide spectrum of literary works would be so great in number? At the same time, it is amazing as the progress and history which literature has gone through are truly marvelous. The literary works which are within humanity’s reach are incomparable to what people back then had. The literary works of the moment which are within humanity’s reach is a compilation of history, art, language, the sciences, and politics of every generation, culture, and nation. Truly, literature has such a monumental scope within its pages that sometimes, a person may be lost with so many things literature has to offer. Literature is both fact and fiction and is inspired both by history and creative imagination. The elements within literature are all reflections of the realities of society, but these things can still be considered as fictional—after all, fact is fact and pure truth—nothing more. But what if something fictional seems so real that it seems to be factual and true? What if a person or a character which is just imagined seems to be a real person of this world? What if the line between reality and imagined is confusing and seems to be separated by nothing at all? Two authors by the name of Jorge Luis Borges and Miguel de Cervantes Saavedra are the answers to such questions. Saavedra who wrote (or â€Å"supposedly re-wrote) the famous adventure of Don Quixote dela Mancha and Jorge Luis Borges who wrote the seventeen literary pieces contained within Ficciones are fictional writers. When a person talks about fiction, it usually pertains to one thing—created by the imagination. Thus, it means that any work of fiction is merely invented by any person and that any fictional work is not true, is false, and can never be a fact. Yet, Saavedra and Borges have created literary works which are fictional but they seem so real and true that a person is left to believe that they are indeed the truth—metafiction. Metafiction, according to Patricia Waugh, is â€Å"a term given to fictional writing which self-consciously and systematically draws attention to its status as an artifact in order to pose questions about the relationship between fiction and reality† (qtd. in Liu). Thus, metafiction is indeed fictional and from the imagination, and it aims to confuse readers about what is real and what is merely created by a person. How does a person achieve this? Again, according to Patricia Waugh, â€Å"such writings not only examine the fundamental structures of narrative fiction, they also explore the possible fictionality of the world outside the literary fictional text† (qtd. in Liu). Thus, an author creates a fictional world and creates another fictional world within the already imagined world—creating a metafictional world. In Borges’ Ficciones and Saavedra’s Don Quixote dela Mancha—this metafictional world is truly what they have conjured up. Ficciones is a book which contains seventeen fictional literary pieces that seem to be real. Each piece has its own world, own elements of characters, settings, and even at some point, its own mind and language. There are pieces such as the Library of Babel that appears to be real and true that a reader also wants to believe that such place is true. In that particular piece (from Part One of the book), Borges describes a library in length and in awe. The whole thing seems to be an introduction to a novel of some sort, and yet at the same time, it also seems to come from a real book full of factual evidences that such a library exists. In the following excerpt, Borges describes the library and the people who are fascinated with it: â€Å"When it was proclaimed that the Library comprised all books, the first impression was one of extravagant joy. All men felt themselves of a secret, intact treasure. The universe was justified, the universe suddenly expanded to the limitless dimensions of hope† (83). However, further in the Library of Babel, Borges even talks of mystical books such as the Vindications which are â€Å"books of apology and prophesy which vindicated for all time the actions of every man in the world and established a store of prodigious arcana for the future† (83). What Borges has created is a fictional world, but a reader may find that world to be so palpable and genuine that it appears to be impossible that it is just imagined. The same conclusion can be given to Saavedra and his work on Don Quixote dela Mancha. In Saavedra’s work, the book is divided into two parts—one is the tale or adventure itself of Don Quixote and the second part is the metafictional work wherein the author talks directly to the readers and even to the characters that they all seem to be real people when clearly, they are all imagined. The ridiculous adventure of Don Quixote and his â€Å"squire† Sancho Panza is so preposterous (as with the example of the enchanted peasant girl or the basin turned into a knight’s helmet), far-fetched, and humorous that a person will not for a second think that the entire tale is true. However, when Saavedra writes the second part of the book, doubts and hesitations replace the earlier convictions. For example, in the first part, Saavedra writes about a Dulcinea who was believed by Don Quixote to be a princess in disguise of a peasant girl when in fact, she really is a peasant girl. Later on though, Saavedra explains this turn of events in Don Quixote’s life: â€Å"I have reason to think that Sancho’s artifice to deceive his mater, and make him believe the peasant girl to be Dulcinea enchanted, was in fact, all a contrivance of some one of the magicians who persecute Don Quixote†¦ † (369). Therefore, Saavedra has created two worlds—one that is entirely fictional wherein the character of Don Quixote resides, and the other is metaficitonal wherein the character of Don Quixote does reside still but which it is explained why he has such ridiculous notions of chivalry and enchantments. In conclusion, though metafiction may seem to be such a complex and wondrous thing, it cannot exist without a person knowing first what is fictional. Metafiction exists in the world of fiction—a person cannot write or create a metafictional world without going into a fictional one. That is like a person wanting to break the rules without knowing what were the rules in the first place. Literature is truly complex but at the same time unbelievable and amazing—Saavedra and Borges can attest to that. Works Cited Borges, Jorge Luis. Ficciones. New York: Grove Press, 1962. Saavedra, Miguel de Cervantes. Don Quixote dela Mancha. New York: Penguin Group Incorporated, 1957. Lui, Kate. â€Å"Theories of Metafiction. † Postmodern Theories and Texts. 1998. Department of English Language and Literature, Fu Jen University. 4 Aug. 2009.

The Girls Of Their Summer Dresses By Irwin Shaw - 955 Words

There is no specific behavior, idea, or emotion that makes for a good marriage, though it is common for people to believe so. They think marriage will be easy, although the reality requires constant work. Good marriages consist of communication, honesty, passion, intimacy and commitment. In the short story, â€Å"The Girls in Their Summer Dresses,† by Irwin Shaw, Michael and Frances’s relationship lacks these qualities; therefore, their marriage was not ideal. Most importantly, the husband and wife need to both want the relationship and the lifelong commitment. In â€Å"The Girls in Their Summer Dresses,† part of the reason Michael and Frances’s marriage is falling apart, is because marriage is something Michael clearly did not want. When Frances asks him if he wants to be free from their relationship, he responds with â€Å"sometimes I feel like I would want to be free† (Shaw 8). Commitment is key to any relationship’s success. If two people enter a relationship, but have no desire or ability to work for it, the relationship is going to fail. Both people must commit to each other, as well as to the relationship. These are two different things. Commitment to another person, means being loyal, faithful, caring, and in touch with the other’s needs. Commitment to the relationship, means understanding your partner and working to put the relationship first. People often misinterpret putting the relationship fi rst, as being selfless and giving in to the other person. Unfortunately, theShow MoreRelatedThe Movie The Girls At Their Summer Dresses By Irwin Shaw866 Words   |  4 PagesWhat guy would not be tempted to catch a sneak peak of a beautiful girl wearing an extravagant dress or skirt? 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The perfect lifestyle has three things that have to be added together in order to come out with the correct equation. Money, kids, and most of all a wonderful man to provide these things are what women want most in life. One of the most known sayingsRead MoreCheating Is A Common Incident2921 Words   |  12 Pagesthere’s a good chance you eventually will. In this paper I’ll show you how often cheating happens, the definition of cheating, what constitutes cheating, and how to deal with it with sources from the internet and a story called â€Å"The Girls in Their Summer Dresses,† by Irwin Shaw. Read MoreHistory of the Development of the Short Story.3660 Words   |  15 Pagesare noted for their dispassionate stories about the ironies of suburban life, reflecting the major shift in American living patterns following World War II (1939-1945).[15,p.283] Other major authors of the modern story include Irwin Shaw (â€Å"The Girls in Their Summer Dresses,† 1939), J. D. Salinger (â€Å"Uncle Wiggily in Connecticut,† 1948), Anne Beattie (â€Å"A Vintage Thunderbird,† 1978), Tobias Wolff (â€Å"The Rich Brother,† 1985), Alice Munro (â€Å"Meneseteung,† 1989), and Lorrie Moore (â€Å"You’re Ugly, Too,† 1990)Read MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesthe Professional Practice Award from the Institute of Industrial and Labor Relations, University of Illinois. Books Published: H. G. Heneman III, T. A. Judge, and J. D. Kammeyer -Mueller, Staffing Organizations, 7th ed. (Madison, WI: Mendota House/Irwin, 2011) Other Interests Although he cannot keep up (literally!) with Dr. Robbin’s accomplishments on the track, Dr. Judge enjoys golf, cooking and baking, literature (he’s a particular fan of Thomas Hardy and is a member of the Thomas Hardy Society)