...Introduction A report for the Eagles Ltd board of directors has been prepared by external consultant. In this report ratio analyses have been used to comment on the performance of the business over two year period (2008 and 2009). Profitability, Liquidity, Efficiency and Gearing ratios have been calculated (See Appendix) and used to reveal and explain the situation in the company. Firstly the importance of each kind of financial ratios is explained. Then each ratio is analysed according to provided information (income statement and balance sheet). Finally recommendation for further actions for Eagles Ltd is given. Limitations • If used incorrectly ratios can be useless and misleading (Elliott, B., and Elliott, J., 2005). • Ratios can highlight the problems that company has, but they can’t explain the reasons of these problems (Atrilll and McLaney, 2008). • Not all ratios are useful to all users. • In this particular case the field in which business operates is unknown. • The cash flow statement wasn’t available to compare money investments and actions taken each year. Profitability ratios Khan and Jain (2007) state that management of the company is interested in operating efficiency and owners expect reasonable returns of their invested funds. Income is crucial for survival and development of any business. (Atrill and McLaney, 2008) Profitability ratios 2008 2009 ROCE 49.3% 29.3% Net profit margin 28.7% 19.2% Gross profit margin 46.3% 41.4% ROCE (return on...
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...KOLEJ PROFESIONAL MARA BERANANG REPORT WRITING FORMAT Prepared by: Roselena Mansor Deputy Director (Academic Affairs) 10 December 2009 1 This report format contains guideline on word-processed report writing for all programmes in KPM Beranang. 1.0 Language The entire report should be written in English except for courses which the medium of instruction is not in English. Language use d must be simple and direct to the related course. 2.0 Font Use Arial as font type of size 12 for all text in the report. 3.0 Title and subtitle All titles and subtitles must be numbered and bold. The subtitles should not be indented but arranged in a structured manner not more than three levels as follow: 1.0 First level (Title of the topic) level 1 1.1 Second level (Title of the subtopic) level 2 1.1.1 Third level (Title of the sub-subtopic) level 3 Sub -topics beyond level three are not allowed and should be labeled using alphabets (a, b, c, ) and Romans. Numbering using Roman style (i, ii, iii, .) is only allowed after the alphabets have been used. Example: 1.1.1 a. .. i. .. b. . 2 All numbering should be left aligned. 4.0 Line/Body Text Spacing Use JUSTIFY alignment with 1.5 spacing for the entire body text throughout the report. The text body should not be indented for each paragraph, but hit the enter key twice before stating the following new paragraph. 5.0 Captions Captions must be written at the top of any table or figure. 6.0 Margins All pages should be set with...
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...philippine studies Ateneo de Manila University • Loyola Heights, Quezon City • 1108 Philippines The Afterlives of the Noli me tángere Anna Melinda Testa-de Ocampo Philippine Studies vol. 59 no. 4 (2011): 495–527 Copyright © Ateneo de Manila University Philippine Studies is published by the Ateneo de Manila University. Contents may not be copied or sent via email or other means to multiple sites and posted to a listserv without the copyright holder’s written permission. Users may download and print articles for individual, noncommercial use only. However, unless prior permission has been obtained, you may not download an entire issue of a journal, or download multiple copies of articles. Please contact the publisher for any further use of this work at philstudies@admu.edu.ph. http://www.philippinestudies.net A N N A M E L I N D A T E S TA - D E o C A M P o The Afterlives of the Noli me tángere Filipinos rarely read the Noli me tángere in the original Spanish, but it lives on in translation, a second life or afterlife, as Walter Benjamin puts it. During the American period, the first English translation, An Eagle Flight, based on the first French translation in 1899, was published in 1900. The second English translation, entitled Friars and Filipinos, appeared in 1902, and it was made by Frank Ernest Gannett, then secretary to Jacob Schurman, chair of the First Philippine Commission. Politics intruded in the translations; the omissions and additions recreated...
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...A Submarine Voyage During the American Revolution Community College HRY 101: Modern Western Civilization II April 7th, 2014 A Submarine Voyage During the American Revolution It is usually not too difficult for most Americans to rattle off the names of heroes associated with the American Revolution. George Washington, Thomas Jefferson, Ben Franklin, or Paul Revere would likely be at the top of most lists. But, what of the heroes of the American Revolution that are rarely talked about? What of heroes such as the Bushnell Brothers and Sgt. Ezra Lee, for example, who scared the British Navy with an early creation of a military submarine? That's right. A submarine existed during the American Revolution. Certainly, most would admit very little knowledge of these unknown heroes, let alone a submarine, when referencing the American Revolution. There were so many important figures and major events that happened throughout the war, that it would be difficult for anyone, with the exception of some historians, to review and remember every detail. Yet, reviewing the lesser known details of the American Revolution will also reveal just as important figures and events that helped frame the outcome of American history. David and Ezra Bushnell, along with Sgt. Ezra Lee, might be unfamiliar to most Americans, but their ingenuity and courage is certainly worthy of recognition for giving the American Colonies an advantage over the British Naval Fleet...
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...would be prohibited, delights in the building’s exterior. Her vantage point is from the outside of the established patriarchal institutions and from there her critical work interrogates the structures that lock her out. The narrative essay A Room of One’s Own begins at Oxbridge, a mythical institution based on Oxford and Cambridge. There, being a women means she is physically prohibited from entering the library and the chapel. Even the bounds of the university lawns are restricted to her when a flapping, irate beadle responds automatically to her presence by ushering her from the grass to the gravel path. These white haired old dons, men with “tufts of hair growing on their shoulders,” run when another whistles and unthinkingly defend their stronghold of learning against the presence of a woman. In a Room of One’s Own, Woolf progressively unfolds an allegory of two sexes, both trapped in cages, where being locked in or out is detrimental to the society. The thinking of the hairy old dons at Oxbridge is set in stone, like the foundations of the great buildings at the university. To them men and women have different and separate roles to play– men in the public sphere and women in the domestic. The skeleton of the meta narrative which informs their thinking continues thus: men create and build empires; women support and nurture men in the home, men are the bastions of truth, knowledge and the rational; women are ruled by emotions and are equated with nature. For the preservation...
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...To: Miranda Priestly, Brand Manager From: Subomi Y. Johnson Date: April 27, 2009 Re: Analysis and Recommendations for Seventeen Magazine v. Teen Vogue ____________________________________________________________ _________________ In regards to my current assignment, I have conducted detailed analysis of Seventeen Magazine in comparison to Teen Vogue Magazine. In this project I have also included an industry analysis for teenage girl magazines in 2009 and an overview of the marketing mix for both our brand Seventeen as well as Teen Vogue. In conclusion, I have proposed 3 recommendations to better target our audience, build better brand equity, as well as expanding our distribution channels. These recommendations include narrowing our target market, creating a television show, and building a brand store. Thank you giving me this opportunity to analyze the industry and marketing mixes of both brands. In addition, I hope that my three recommendations will better the company in the future. If you have any questions please feel free to contact me at sj7613a@american.edu or by telephone at 202-384-9364 Attachment: Industry Analysis, Marketing Mix, and Brand Recommendations Part 1 Magazine Industry Overview The magazine industry is a very diverse business venture as it is full of multiple segments for its various target audiences. The teen market is full of recognizable names such as the pioneer of teen magazines, Seventeen established...
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...Oil Spill Detectionwww.miros.no Advanced systems for the earliest possible detection of oil spills. Home > Library > History, Politics & Society > US History Encyclopedia Just after midnight on 24 March 1989 the single-hulled oil tanker Exxon Valdez ran aground on Blight Reef in Prince William Sound. Over the next few days 11 million gallons (270,000 barrels) of North Slope crude oil spilled into the sensitive subpolar ecosystem of the Sound and the Gulf of Alaska. Blamed on the negligence of the oil tanker's captain, Joseph Hazelwood (who was later acquitted), this was the biggest oil tanker spill in United States history, and it transformed this Alaskan region into a global symbol of ecological catastrophe. The immediate environmental impact of the spill was far-reaching: about 1,300 miles of shoreline was oiled (200 miles suffered heavy to moderate oiling and 1,100 miles light to very light oiling), while oil washed up on shores 470 miles away from Bligh Reef. An estimated 250,000 seabirds, 2,800 sea otters, 300 harbor seals, 150 bald eagles, up to 22 killer whales, and billions of salmon and herring eggs died as a direct result of the spill. Despite mechanical and bioremediation cleanup efforts between 1989 and 1992, and again in 1997, oil was still present in a large area of the Sound by 2001. Ten years after the spill, only two species (the bald eagle and the sea otter) of the original list of twenty-eight directly affected fish and wildlife species, had...
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...------------------------------------------------- Albanian cuisine The cuisine of Albania is influenced by Turkish, Greek, and Italian cuisines, as well as ancient Greek, ancient Roman and Byzantine cooking. Every region in Albania and Kosovo has its own unique dishes. Albanian cuisine is characterized by the use of various mediterranean herbs such as Oregano, Black Pepper, Mint, Basil, Rosemary and more in cooking meat and fish. Olive oiland butter is also a main ingredient in different dishes. In Albania, meat (lamb, cow, rabbit and chicken) is used heavily in various dishes in most of the country. Seafood specialties are also common in the coastal areas such as Durrës, Vlorë,Shkoder, Lezhe and Sarandë. Vegetables are used in almost every dish. Usually, Albanian farmers grow every vegetable present in the Mediterranean region and sell them at the local Farmers Market. Vegetables are brought fresh at the Farmers Market early in the morning and this market is opened everyday. The main meal of the Albanians is lunch, which usually consists of gjellë, the main dish of slowly cooked meat, and a salad of fresh vegetables, such as tomatoes, cucumbers, greenpeppers, and olives. The salad is dressed with olive oil, vinegar, and salt. ------------------------------------------------- Appetizers * Bread (Bukë) or Corn Bread (Bukë misri) are ever present on the Albanian table. Hence the expression for "Going to eat a meal" (Albanian:për të ngrënë bukë) can be literally translated...
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...Fall 2014 – Second 8 Weeks October 20 – December 9, 2014 HCCS Distance Education Biol 1308 - Introductory Biology I CRN 29663 Audrick M. Lewis, Professor GENERAL INFO Course Platform: Course Intent: Prerequisites: Course Credit: Email communication: For Technical Assistance: Textbook: Course Layout: We will be using EAGLE 2.0 (http://eo2.hccs.edu) for this course. Health Science Professions, General Studies None 3 Semester Hours We will communicate through Eagle email only. Do not use the college email for this course. I will check Eagle regularly and will answer as soon as possible. desupport@hccs.edu Campbell: Essential Biology with Physiology, Vol 1 (customized for HCC) by Eric Simon, Jane Reece and Jean Dickey. You can purchase the custom HCC edition from Southeast College Bookstore – 713-640-1441. This course covers Chapters 1 through 13 and fulfills the following core intellectual competencies: •Reading •Writing •Speaking •Listening •Critical Thinking •Computer Literacy *Please note that there are NO make ups on assignments and exams for no reason. Please note that details of this syllabus may change as needed. ASSIGNMENTS, EXAMS, and GRADING Assignments: There is one required assignment/quiz for this course. • Getting Started Assignment: This REQUIRED assignment is a 10-item quiz that covers information found in the syllabus and “Important information” document. It is worth 5% of your grade and should be taken by October 26, 2014, at 11:30pm. Two attempts are allowed...
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...Library Research for Wal-Mart Stores, Inc. DeVry University Keller Graduate School of Management MGMT 591 November 24, 2013 Introduction of Organization: Wal-Mart is an American multinational retail corporation and the world’s second largest public corporation (Wal-Mart 2013). Founded by the Sam Walton, this company runs a chain of large discount department stores, and warehouse stores (Wal-Mart 2013). With over two million employees this company is worth approximately $446 billion. To this day Wal-Mart remains a private employer and is still run by the Walton Family (Wal-Mart 2013). Description of Problem: With more than two million employees worldwide, Wal-Mart has faced major lawsuits in regards to workforce. Employees are generally dissatisfied due to low wages, poor working conditions, and inadequate healthcare (Hart 2006). Furthermore, Wal-Mart faces sex discrimination allegations against their female employees in terms of promotions (Wexler 2011). This in-turn has caused Wal-Mart to be scrutinized constantly in regards to how they treat their employees. These issues have caused low job satisfaction amongst all employees. In my paper, I would like to look at employee motivation and how it can be applied to remedy this low employee satisfaction Wal-Mart is experiencing. Additionally, I want to look at attitudes and job satisfaction and what steps Wal-Mart can take to make sure that their employees are happy. I want to compare Wal-Mart’s top competitor,...
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...APA Style (6 ) Quick Guide Dalhousie University Libraries library research guides Books Journal articles Dissertations Other materials Electronic books Electronic articles Web Sites Citations In-text p. p. p. p. p. p. p. p. 1 2 3 3 4 4 5 6 th Citations indicate the exact location for sources of information used in the text of the paper; the references (or list of works cited) describes, as a whole, the works from which the citations are taken. PLEASE NOTE: The examples on the following pages are based on the style recommended in the American Psychological Association Publication Manual (6th ed. 2010). SAVE TIME: Use RefWorks to easily keep track of your references and quickly format them correctly for your bibliography. RefWorks is a personal bibliographic citation managing system that Dalhousie subscribes to. For more information, go to http://www.library.dal.ca/RefWorks/. IMPORTANT: Dalhousie University defines plagiarism as “the presentation of the work of another author in such a way as to give one’s reader reason to think it to be one’s own. Plagiarism is a form of academic fraud.” Find out what plagiarism is and how to avoid it at http://plagiarism.dal.ca. REFERENCES Remember: APA requires double-spacing between ALL text lines – that includes references. Please note that, in an attempt to save space, this document has been formatted in single spacing. Books one author: Gardner, H. (1993). Frames of mind: The theory of multiple intelligences. New York:...
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...Meeting the Challenges of Stakeholder Engagement and Communication: Lessons From Teacher Incentive Fund Grantees The Harvesting Project Julia E. Koppich J. Koppich & Associates Meeting the Challenges of Stakeholder Engagement and Communication: Lessons From Teacher Incentive Fund Grantees As of August 2010, a total of 33 states, school districts, charter school coalitions, and other education organizations¹ had received Teacher Incentive Funds (TIF) to redesign compensation programs for teachers and principals. The U.S. Department of Education named a new cohort of TIF grantees on September 23, 2010. TIF grantees have faced a number of challenges as they have worked to design and implement new educator pay programs. Among the most demanding challenges has been developing a targeted set of metrics around available and manageable data. Grantees use these metrics to measure teacher or principal effectiveness and assign pay. Recently, grantees have made it a priority to sustain operation programs once their federal funding expires. TIF grantees have also found, often belatedly and unexpectedly, that effective stakeholder engagement and communication are challenging and essential to the success of their pay programs. Stakeholder engagement helps to create buy-in and initial acceptance of the TIF plan. It allows different voices and perspectives to be heard and recognized as new approaches to compensation develop. Communication provides the synergy to broaden buy-in and...
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...In vitro cytotoxic effects of Muntingia Calabura Linn. Fruits against human cancer cell lines. Introduction Muntingia calabura Linn is a plant that belongs to the Elaeocarpaceae family, commonly known as cherry tree. The tree bears small red fruits with enormous tiny yellow seeds. The fruits are so sweety and juicy, which attracts the people to eat. This plant has been used as the Peru traditional medicine in reducing the swell of the prostate gland and alleviating headaches and cold as well as pains associated with gastric ulcers. The fruits and leaves possess the antioxidant activity [1]. Cancer is the major cause of death worldwide, claiming over 6 million lives every year. In the recent years alternative therapies have gained importance over conventional cancer therapies for the treatment of cancer [2]. Chemotherapy is restricted by both intrinsic and acquired cell resistance to drugs. [3] This has necessitated the use of natural products for the treatment of cancer. There are compelling evidences for experimental investigations on the efficacy of plant drugs against cancer [4]. It is known that there are links between the inflammatory and nociceptive, oxidative and cancer processes. The ability to inhibit any of the process will definitely lead to the inhibition of the others [5]. Based on the fact that M. calabura fruit possess antioxidant activity, the aim of the present study was to determine the in vitro anticancer activity of methanol extracts of the fruits of...
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...fewer learners wanting to take out student loans and aid being cut to universities; it will be more cost-effective for them to implement online-base learning. These classrooms are easy to manage and navigate for learners, with the plethora of access to resources online such as, “…access to videotaped lectures, full courses, free articles, openly available syllabi online—as well as books that can be searched and borrowed from libraries around the world.” (Chaffee, p. 91) It is also noted that online courses are at a cost savings that are drastically lower then living on campus. Five years ago, close to 4-million learners participated in at least one online learning experience, those numbers are probably double that in 2012. Even right now, every person in this the Capella MBA program is doing this very same thing, learning online. The schools shifting to this new model of learning are ones that middle-income and lower-income learners attend, state schools and local community colleges. Those state schools and local community colleges are experiencing heavy cuts in both federal and state funding, which is forcing them to become creative with changing the learning experience. These learners, pay for their educations through grants, loans or just doing it out of pocket, with costs sky rocketing, online learning offers them a more affordable way of pursuing a college degree. When the university runs an online program, they have lower payroll...
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...physically active, health orientated individuals who are body, image and appearance conscious. Internal micro factors in establishing the new chain include sourcing Australian suppliers who can provide locally grown fresh produce and intermediaries such as logistics management who assist with identifying suppliers and distributors. Key public are important in providing communication such as government regulations, the general public’s views in regards to the new product and media coverage of the new differentiated product and the impact it is having on societies new health conscious consumers. The current competition from major fast food outlets such as direct competitors McDonalds, Oporto and Subway and indirect competitors Sushi Train, Eagle boys Pizza and KFC may impact on the new low calorie fast food chain The company’s overheads and expenses should be aligned with the overall objectives of the company in relation to its profit margin. The prices of the low calorie products will be based on target costing whereby other marketing mix factors will be tailored to fit the price set for the market. External factors such as environmental...
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