The Better For The Natural Resources - 1238 Words

The Better for the Natural Resources Jaylenne Vallejo Environmental Science John Daciuk 12th Montebello High School 2100 West Cleveland Ave. Montebello, CA 90640 (323)728-0121 (323) 887-7848 Abstract As the days go by the technology of the world advances too. We sit back as people present to us these new inventions to improve our environment. Do you ever think back the materials and supplies you use for your personal needs? Over consumption of natural resources is huge problem in our world. With the new technological advances there are alternative ways to meet these needs. As I sit in my environmental science class, we discuss what natural resources are being over consumed not for our needs anymore, but for our wants.†¦show more content†¦Our consumption patterns can be measured by our social status and acceptance. The bigger the pressures upon a person to conform to safe and accepted social standards, the more they end up expressing their aspirations and their individuality in terms of what they wear, drive, eats, what they call home, their pattern of food serving, their hobbies. My invention is a bracelet that one wears on a daily basis that keeps tracks of the consump tion of natural resources. This monitoring bracelet will help many become aware of the over use of natural resources that they use in their everyday lives that they do not need. For example we use a calorimeter, multi-meter, gas chromatograph and mass-spectrometer. Each of these measure a different natural resource. As you look around where you are sitting, think about how many do not recycle at home and how many leave the water running while they brush their teeth. Over consumption of natural resources do not come into mind when you are using the significant resources that are slowly being unavailable to us. In California, the third largest state of the United States of America, we have been in a drought for four or more years, although government has made announcements, sent out notices, set laws/restrictions, and made commercials to show on television. The state of California is over populated and people are not really aware of what is going. Riverbanks that would usually be filled up with water, about to

Death of the Author - 864 Words

‘Death of the Author’ Analysis Roland Barthes is a French literary philosopher born in 1915. In one of his theories ‘Death of the author’ he argues that by â€Å"giving a text an author is to impose a limit on that text†. He claims that having knowledge of the author’s background and purpose for the text restricts the readers imaginative license to build their own interpretations, and that the author and text are completely unrelated. Barthes declares, The death of the author is the birth of the reader. Instead, he calls the author a ‘scriptor’, to draw away from the thinking that the author and his/her single experience is in control over the text. In this way, he makes a point that no writing is original, and is created based on the†¦show more content†¦Barthes statement would be invalid for autobiographical writing, where the authors are one with the text, as they are writing about themselves. In poetry, the author is a significant part of the poem as most poetry is a reflection of the poets experiences through the use of metaphors and other poetic devices. To ignore this is to diffuse a poem of its deeper meaning and connections. We can use Full Moon and Little Frieda by Ted Hughes to argue against Barthes theory. Hughes wrote this poem about his daughter Frieda’s fascination with nature. The poem frames a specific scene somewhere in the country: A cool small evening shrunk to a dog bark and the clank of a bucket – †¨ And you listening. †¨ A spiders web, tense for the dews touch. †¨A pail lifted, still and brimming – mirror †¨To tempt a first star to a tremor. †¨Ã¢â‚¬ ¨ Cows are going home in the lane there, looping the hedges with their warm wreaths of breath - †¨ A dark river of blood, many boulders, †¨Balancing unspilled milk. †¨ Moon! you cry suddenly, Moon! Moon! †¨Ã¢â‚¬ ¨ The moon has stepped back like an artist gazing amazed at a work That points at him amazed. The poem is fairly vague in terms of setting, and without knowledge of the author one would not know that Ted Hughes, his wife and two children (one named Frieda) moved to a cottage in Devon. It was there when he wrote Full Moon and Little Frieda after his wife Sylvia Plath committedShow MoreRelatedThe Death Of The Author1194 Words   |  5 PagesIn the French theorist’s Roland Barthes’s essay, â€Å"The Death of the Author,† he explores that reading is done through a lens of the authors life. 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To him, the Author does not create meaning in the text: one cannot explain a text by knowing aboutRead MoreFacing Death in Tuesdays with Morrie, the author, Mitch Albom814 Words   |  3 Pagessociety as a civilization we are constantly being reminded of death. In Tuesdays with Morrie, the author, Mitch Albom, conveys the story of his professor, Morrie Schwartz, whom is dealing with a life threatening disease. In his life Mitch is so caught up materialistic possessions that he begins to lose focus on the true meaning in life. After this realization Mitch comes in contact with Morrie and writes down on a piece of paper a list, â€Å"death, fear, aging, greed, marriage, family, society, forgivenessRead MoreAuthor Mill er’s Death Of A Salesman: A Family’s Misguided Attempt At The American Dream 707 Words   |  3 Pages Death of a salesman is a two-act play set in the late 1940s. The death of a salesman is a tragic story of one family’s failed attempt to live the American dream. Majority of the action in the play takes place in the Loman’s home and yard. The Loman family consists of Wily, Linda and their two sons Biff and Happy. Overall I consider Death of A Salesman a fascinating Play. To begin with I found my self-having difficulty reading the play. I immediately began writing off the play as another story ofRead Moreâ€Å"Because I could not stop for Death† and â€Å"Annabel Lee†: Similarities, Differences, and Their Authors1494 Words   |  6 Pageswords and sentences. This is the case, for example, of Edgar Allan Poe’s poem â€Å"Annabel Lee† and Emily Dickinson’s poem â€Å"Because I could not stop for Death.† Both poems focus on the same theme of death, but while Poe’s poem reflects that death is an atrocious event because of the suffering and struggle that it provokes, Dickinson’s poem reflects that death is humane and that it should not be feared as it is inevitable. The two poems have both similarities and differences, and the themes and characteristicsRead MorePersonification Of Death859 Words   |  4 Pagesof death is unknown to everyone. Death is eternal. A person cannot come back to tell the l iving about the death experience. Death is the one aspect of life that is guaranteed no matter what the circumstance. In the poem, â€Å"Because I could not stop for Death† by Emily Dickinson, she uses personification, symbols and metaphors to portray death as a person. In the poem, â€Å"Because I could not stop for Death†, Emily Dickinson personifies Death. In the first line, â€Å"Because I could not stop for Death†, theRead MoreWilliam Shakespeare s Everyman, The Summoning Of Everyman1378 Words   |  6 Pagesinterpretation. However, Death takes most of critical role (Goldhamer, 1973). Everyman is the main character but without Death, the play would lack its illuminative and illustrative nature. Nonetheless, the author depicts Death as the messenger of God, cruel judge as well as rescuer of humankind. According to the author, human kind is supposed to be answerable for the mistakes committed by Adam. Indeed, the bad deed raises the sins of Everyman Perception and treatment of Death The author of the play, notwithstanding

Financial Management Family Business Resources

Question: Describe about the Financial Management for Family Business Resources. Answer: Introduction Dragonfly Corporation is a family venture set up by a couple with the hope of having something of their own to do. Funded by family resources and also obtaining attorney services within the family made it an easy start for the business. But as time progressed, the business did not hit the level of expected sales and profits which landed Dragonfly Corporation into difficulties and even legal claims. The financial analysis along with the ratio analysis and the extent of competition, future course of actions are all discussed hereunder. Analysis of Financial Statements The unaudited Balance Sheets for 2009, 2010 and 2011 have been given and analyzed as below: The Current Assets are on an increasing trend which is a good sign. The major contributor towards the increase in current assets is inventory and still the piling up of inventory and low sales is a matter of concern. Fixed Assets are more or less on the same level with the additions to Leasehold Improvements year after year (Melville, 2013). In the Other Assets, the deposits are at the same level whereas the Organization Costs have seen a deferral due to amortizations. Overall on the Assets side, there are not much additions or deletions and almost a similar level has been maintained. On the Current Liabilities side, there is a huge increase estimated for the year 2011. Bank Notes payable and Stockholders notes payable are almost reasonable numbers. The Accounts payable has increased in the year 2011 due to the Crossroad Rent outstanding. Accrued Liabilities and Other debts are almost on a similar level and hence there are no worrying indicators (Horngren, 2013). The Long Term Debt gets accrued for Hepburns. Stockholders Equity is estimated to increase in the year 2011 due to the reclassification of the debt of Hepburns as Equity and so there has been no actual infusion of capital in the business. The most worrying factor is the accumulated deficit which keeps on adding year on year and this is the one factor that can bring down the entire balance sheet (Christensen, 2011). Thus the balance sheet analysis predicts the instability of the financial position unless the sales and profits improve. Profit and Loss Account The Income Statements for the years 2009 and 2010 have been presented. The Sales for the year 2010 has increased a little and the expenses have also dropped due to which the net loss has lowered for the year 2010. As Dragonfly Corporation has taken significant steps towards the advertising costs and cutting down of expenses, the loss has dropped and it has been able to cope to an extent (Horngren, 2013). Cash Flow Statement The Cash flow for the year 2008 has been presented month wise and it indicates gross mismatch of cash. The sales have been more or less on the same level except for a few months but due to the increase in expenses, the cash balance has become negative. To overcome this cash deficit, the cash will be pulled from the other long term sources which will also endanger the financial position and stability (Northington, 2011). Pro forma Income Statement Analysis After the addition of the second and third store, the projected revenues are set to increase. Also the location seems to be an advantage for the second and third store due to which the same level or even more sales are predicted to be generated from these stores. The situation of the store is an added advantage for the business and can helps to reap strong profit. As the stores have increased, the operational costs are also set to increase. The selling and advertisement expenses remain on the same level as the Dragonfly has already been sufficient on the same even when it had just one store. The other administrative expenses including rent, salary, maintenance and occupancy expenses are increasing in proportion to the number of offices added on. The resultant profit is seen to have increased year after year leading to a pretty comfortable position (Horngren, 2013). The practical reality of the same can be tested only by the time as the projected and estimated sales levels have to be achieved on the first hand. As the fixed expenses have to be incurred irrespective of the level of sales, a drop in the sales or the not achieving of estimated levels of sales might pull down the firm into losses and that has been happening till recently. Overall Analysis As these future predictions present profits, until Dragonfly actually achieves these results, it might be difficult for any outsider or third party to place reliance on the same. On looking at the current position of the Dragonfly, bankruptcy seems to be the only recourse as it was no longer financially viable to run the business. The crunch in the financial position is a major hurdle in the progress. Undoubtedly, finance is the life blood of the business and a bankrupt position will spoil the functioning of the business (Choi Meek, 2011). Though the Thompsons had started to believe that the business was slowly and steadily reviving and recovering, Crossroads landlord was threatening to blow out the business. Hence it might be difficult to predict the certainty of the existence of the business. Ratio Analysis Ratio analysis is a form of analysis of the financial statements that gives a quick indication about the performance of the business and the several key areas. The popular ratios are profitability ratios, solvency ratios, asset management ratios, turnover ratios and market value ratios. Each of the ratios has its own significance and conveys the trend of movement of the various items on the financial statements. It is easy to calculate as it just a mathematical formula and helps in decision making as it gives meaningful interpretations. The ratios of the entity in question are compared with the industry standard ratios and the increase or decrease is analyzed. Thus ratio analysis facilitates comparison across companies and also helps in the identification of the strengths and weaknesses. Profitability Ratios Gross Profit Ratio This ratio is also known as Operating Margin as it typically indicates the proportion of sales generated against the direct expenses of the business. The Gross Profit Ratio of Dragonfly is worked out as in the table (Appendix 1). Thus we can see that the operating margin has definitely improved and this is one positive sign indicating that there is the possibility of continuing the business. This has kept the business alive and can be kept as one of the positive factor. The year 2010 has been strong as 39% gross profit was posted as compared to the year 2009. Net Profit Ratio This Ratio considers the proportion of sales against all the direct and indirect expenses. It is calculated in the table (Appendix 1). As there is a loss reported for both the years, the proportion of loss has decreased for the year 2010. The net loss was more in the year 2009 while declined to a considerable extent in the yar 2010. In this case, the operating profit ratio and net profit ratio are typically one and the same as the profits are not computed separately unlike a company. Liquidity Ratios These ratios depict the liquidity of the company whether it is able to meet its current liabilities or not. The sufficiency of the available cash and liquid funds to meet the liabilities is indicated by these ratios. Current Ratio This is the ratio of the Current Assets to the Current Liabilities. It is calculated in the table (Appendix 2) The ideal Current Ratio is considered to be 2:1 which indicates that the current assets should be twice the current liabilities. Though in this case for both the years, the ratio is below 1 the stability of the business is a concern (Albrecht et. al, 2011). Dragonfly does not seem to have sufficient current assets to cover all its current liabilities. This will prove to be a problem in meeting the obligation. Cash Ratio This ratio indicates whether the cash balance is sufficient to cover the current liabilities or not. It is calculated in the table (Appendix 2). In this cash, the Cash Balance is grossly insufficient to cover up the current liabilities and if Dragonfly increases the sales revenue, then this ratio is likely to improve. Hence, it is important for Dragonfly to keep a check on revenue and enhance the same as it will lead to a better position. Turnover Ratios These Ratios indicate the number of times items like fixed assets, inventory, debtors and creditors have rotated in a year. The Fixed Assets have shown a considerable turnover and it is in line with the industry standards. This is another strong factor in the companys working. The result is average and in tune with the standards (Deegan, 2011). Return Ratios These ratios indicate the proportion of returns on the fixed assets and capital employed. It is calculated as under: As there has been a loss, the returns are negative, though the proportion and percentage of loss and negative returns has reduced in 2010 and is estimated to reduce further in 2011; still it remains to be a cause of concern. Success in the future or what will help it achieve success At the current state of business, it is though difficult to predict how the business will turn to be a successful one in future. The current state of business is completely disturbed and from here on any prediction is difficult. Still if Dragonfly really wants to become a successful venture, then it has to do some major restructuring in the pattern of sale and fine more dedicated customers who will make repetitive purchases. For this reason, it is essential that Dragonfly also starts online business for selling its products and tries out such modes of advertisement that will involve a personal touch and get customers to the store (Merchant, 2012). Apart from this, merging with some other well operating business can help Dragonfly increase its sales. As it has taken sufficient measures towards working out cost reduction, increase in sales is the only way to revive the revenues and turn Dragonfly into a successful business venture. Impact of competition on business As the store is located in a mall, there are chances of stiff competition. The rent is pretty high and even a few other stores located in the mall are in the plans of shifting out. Due to these reasons, the sales for the first year itself were lower than expected and most of the inventory has to be written down and marked down significantly. Dragonfly had set the sales prices on a higher side which also acted as a drawback. If the customers get the initial feel of a high priced store, they might not be willing to come in for a subsequent purchase. Thus the results were significantly lower than the industry standard and in the garments business; the effect of competition is seen. The presence of cut-throat completion has further marred the situation. Ethical considerations on Insolvency On an ethical note, the business should be wound up as it would take many years to wipe out the huge accumulated losses and also the legal notice received from the landlord seems to be a significant issue. There is the possibility of more legal actions expected if the business continues (Needles Powers, 2013). It is also not a healthy practice to run the business on the money of outsiders as this will only worsen and dampen the financial position of the business and render insolvency in the near future. The circumstances that warrant the disclosure of all the material items should be made due to which the users of financial statements can make informed judgments about the continuity of business and decide on the future course of actions (Davies Crawford, 2012). Thus it is not really ethical to continue the business at this rate and Dragonfly should focus on winding up and repaying the amounts due to the creditors and other parties. Acute difficulties are seen at the current level and the progress is stalled owing to the difficulties in the financial numbers (Kaplan, 2011). External factors indicating chances of merger or acquisition Currently there are no specific indicators of a merger or acquisition on its way. The reason for the same is that no entity would like to merge with a loss making business. Always for a merger, the acquiring party looks for benefits. Apart from inventory, there is not much any entity can benefit by merging with Dragonfly (Williams, 2012). Still if any other successful entity expresses interest in the acquisition, then Dragonfly could at best hit a profitable deal and work out for its restructuring and future business prospects. Recommendation Dragonfly is in financial crisis and so it is not a wise decision to invest in this point of time. If the business is able to generate real sales, then the accumulated losses might slowly and steadily get reduced which is seen to be a good time to invest in the company (Brigham Daves, 2011). The intention of Thompsons is not wrong, they are not willing to cheat or defraud anyone by doing business. There is a genuine crisis as the business did not take off as expected and predicted. Hence this is not the right time to make an investment in Dragonfly and if there are signs of profitability and increased stock turn around, then it would be feasible to make an investment (Libby et. al, 2011). At the current position it is difficult to gauge whether it will form a bottom or will tank further below. Since there is immense difficulty in the management and the progress it is important to stay away from the stock. Conclusion There is a huge expectation of Christmas Sales though the possible returns in January pose a threat. Thus, it would be wise to wait until February to know the real state of business and judge if there are any positive indicators to continue the business or not. Knowing the real state of business is important because it will help in ascertaining the performance. In a short, it is in a crisis position and going through a very difficult position (Parrino et. al, 2012). As per the scenario, it can be said that the environment is not safe for investment and hence, the management must stress on key factors and try to iron out the difficulties. References Albrecht, W., Stice, E. Stice, J 2011, Financial accounting, Mason, OH: Thomson/South-Western. Brigham, E. Daves, P 2012, Intermediate Financial Management , USA: Cengage Choi, R.D. Meek, G.K 2011, International accounting, Pearson . Christensen, J 2011, Good analytical research, European Accounting Review, vol. 20, no. 1, pp. 41-51 Davies, T. Crawford, I 2012, Financial accounting, Harlow, England: Pearson. Deegan, C. M 2011, In Financial accounting theory, North Ryde, N.S.W: McGraw-Hill. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Kaplan, R.S 2011, Accounting scholarship that advances professional knowledge and practice, The Accounting Review, vol. 86, no.2, pp. 367383. Learning. Libby, R., Libby, P. Short, D 2011,Financial accounting, New York: McGraw-Hill/Irwin. Melville, A 2013, International Financial Reporting A Practical Guide, 4th edition, Pearson, Education Limited, UK Merchant, K. A 2012, Making Management Accounting Research More Useful, Pacific Accounting Review, vol. 24, no.3, pp. 1-34. Needles, B.E. Powers, M 2013, Principles of Financial Accounting, Financial Accounting Series: Cengage Learning. Northington, S 2011, Finance, New York, NY: Ferguson's. Parrino, R., Kidwell, D. Bates, T 2012, Fundamentals of corporate finance, Hoboken, NJ: Wiley Spiceland, J., Thomas, W. and Herrmann, D 2011, Financial accounting, New York: McGraw-Hill/Irwin,University Press Williams, J 2012, Financial accounting, New York: McGraw-Hill/Irwin.

Merchant Of Venice Shylock Victim Or Villian Essays - Orientalism

Merchant Of Venice Shylock Victim Or Villian To what extent do you feel sympathy for Shylock? In the 16th century Jews were discriminated against especially in England and Venice. Christians believed that the Jewish race was inferior to them and that Jews should not be accepted into their society. There were very few Jews in England in this period this was mainly due to the fact that Edward had been lent money by several Jewish money lenders, he became unable to repay the money he owed them, and as a result sent them into exile. The remaining Jewish population were hated even more. In Venice, Jews were not given equal opportunities. They were unable to own land or work in the country as anything other than money lenders people resented them for charging interest on the money they lent which was their only income. Not many people wanted to do this type of work anyway, as money lenders were very unpopular so they left it to the Jews. This was extremely unfair as the Jews had to rely upon the people living in Venice to survive in the country. In Shakespeare's ?The Merchant of Venice' Shylock ,a Jewish money lender is hated by Antonio (the merchant of Venice) firstly because of his religion, and secondly because of his profession. Antonio thinks that Shylock is wrong for charging interest on the money he lends out. ( Antonio is very wealthy so he can do this, it is also not his profession.) Antonio's reasons for hating Shylock would have reflected the views of Shakespeare's audience. Shakespeare has made Shylock a very avaricious character we see this aspect of him as soon as he enters the play with his first words ?3000 ducats'. This characteristic is shown in several parts of the play. To its extreme when Jessica,his daughter runs away taking his money and jewels with her, he says ? I would my daughter were dead at my foot,and the jewels in her ear'. This shows he cares more about his money and jewels than he does about his own daughter being found alive. In Shylock's first scene it becomes clear he is miserly he spends a long time debating whether or not to lend Bassanio the 3000 ducats. The main reason for his delayed response is he likes to have control over the situation which is not usually the case. He loves the fact that for once Christians need him,a Jew especially .Shylock cruelly takes advantage of his position and keeps Antonio and Bassanio in suspense waiting for his decision,he even goes as far as to pretend he has forgotten the amount they wanted, he is very devious. Shylock is also very two-faced he tells Bassanio how much he hates Antonio' I hate him for he is a Christian' , but to Antonio's face he is pleasant' Rest you fair signior'. When Shylock eventually gives in he says he will only lend Bassanio the money if when the 3 months is up the money is not repaid in full then he shall have a pound of Antonio's flesh this is enough to kill him.This would be Shylock's way of taking revenge on Antonio, he says to Antonio' You call me misbeliever,cut throat dog,and spit upon my Jewish gabardine' this seems like a rather extravagant length to go to. Shylock is not at all sensitive to his daughters feeling like for instance when he tells Jessica she must not go out and join in the party with ?Christian fools' he is obviously not willing to discuss this with her. When Antonio cannot repay Shylock his money Shylock becomes very unreasonable and stubborn, he is not willing to let the bond go for any amount of money that is being offered to him it is clear that he is loving having Antonio's life resting on his mercy. It is clear that he is revelling in it.He even goes so far as to start sharpening his knife if front of Antonio's face in the courtroom, which is taking it to far! You could argue that Shylock was in fact a victim firstly because he was discriminated against because of his religion you spit on me on Wednesday last,you spurned me such a day,another time you called me