Essay on Why do some men and women commit crimes and others do notEssay Writing Service

Essay on Why do some men and women commit crimes and others do notEssay Writing Service Essay on Why do some men and women commit crimes and others do not? Essay on Why do some men and women commit crimes and others do not?Biological determinism holds the premise that human behavior is the result of innate inclinations and instincts which determine the behavior of individuals. With regard to criminology, biological behaviorism implies that criminals are born rather than made. At this point, it is possible to refer to the obvious prevalence of men among offenders and commitment of crimes by both men and women, when crimes are not driven by some reasonable social or material reason, like the poverty of criminals, for example. Hence, biological determinism offers a plausible explanation to the origin and cause of crime, although the question of reason why some men and women commit crimes, while others do not needs additional, detailed research.Literature reviewBiological determinism naturally raises the main debate of criminology concerning whether criminals are born or made (Mann, 1994). Existing studies (Siegel, 2012) reveal multiple fac tors that may and do influence crimes, among which it is possible to distinguish social, environmental, psychological and other factors. However, all those factors and explanations cannot provide the plausible explanation to the question why some men and women do commit crimes, while others do not. For example, existing studies (Hayward, 2004) reveal the trend to the increasing share of women among the total prison population that means that the number of female offenders has increased substantially. Some studies (Siegel, 2012) explain this trend by the emergence of feminism, while others (Mathiesen, 1998) explain this trend by the changed role of women in society since women have started to play more important socioeconomic part and their contribution to society has increased that resulted in the change of their behavior causing crimes among women. However, these studies does not explain why some women commit crimes, while others still do not commit them in spite of profound change s that took place in society and in the position of women.Furthermore, many theorists (Siegel, 2012) attempt to explain crimes committed by men and women by their social environment and other factors, which researchers consider to be determinant but still they fail to explain those crimes, which seem to be unmotivated. In such a situation, even psychological peculiarities are not enough to explain those crimes since individuals may have similar traits of character but still some do commit crimes, while others do not. Therefore, existing studies fail t o provide the plausible explanation to the problem of crimes and their causes among some men and women, while other men and women, who are in the similar position, do not commit crimes.NatureBiological determinism offers a plausible explanation to the question why some men and women do commit crimes, while others do not. Unlike other theories, biological determinism holds the premise that criminal behavior is innate. In other words, cr iminals are born, not made. Therefore, individuals are born with criminal inclinations, while their personal development, social environment and changes in their life can trigger criminal behavior that results in crimes committed by those individuals. On the other hand, some individuals do not have criminal inclinations that are transmitted from parents to children and so on. As a result, some men and women do commit crimes because of their innate predisposition to criminal activities, while others do not have that ‘criminal gene’ and, thus, they do not commit crimes.The strength of biological determinist explanation of crimes committed by some men and women becomes particularly obvious, when unmotivated crimes are taken into consideration and when the family history of offenders is studied in details. To put it more precisely, sometimes crimes are committed without any obvious reason. Such crimes are traditionally explained by certain emotional or psychological conditi on of criminals but people can experience strong emotions, both positive and negative, and still, as a rule, people do not commit crimes. Biological behaviorism insists that it is individuals with ‘criminal gene’, who can commit crimes because of their heredity rather because of their psychological condition. In this regard, the family history can show that criminals have a long lasting criminal family history, with their parents and grandparents having the experience of committing crimes. Hence, criminal behavior can be transmitted from one generation to another via ‘criminal gene.NurtureHowever, biological determinism is severely criticized by theorists, who reject the idea of innate criminal behavior of individuals. As a rule, theorists criticizing biological determinism refer either to social or psychological factors to explain the criminal behavior of   men and women. However, social and psychological explanations cannot justify why some men and women do co mmit crimes, while others do not. For example, the impact of social environment is virtually similar on individuals. If individuals live in one and the same community, they are not necessarily all criminals but some community members, both men and women, can manifest criminal behavioral patterns. In case of such criminals, the justification of their crimes by their social environment does not work, while inherited inclination to criminal behavior can explain why some men and women commit crimes, while others do not.As for psychological factors, they are apparently important but the personality of an individual is shaped under the impact of his or her heredity and social environment. Specific psychological conditions may explain a crime but causes of such conditions may be still justified by genes or heritage of an individual. In other words, some individuals can response to certain psychological condition in a socially acceptable way, while others respond in a criminal way. For exam ple, two individuals may experience similar emotions, be in similar conditions, and have similar traits of character, but still one individual commits a crime, while another does not. In such a case, psychological explanation of the crime does not work. Instead, biological determinism gives the plausible explanation why some men and women do commit crimes, while others do not.ConclusionThus, biological determinism is a plausible theoretical approach that explains why some men and women do commit crimes, while others do not. In fact, the main reason for the difference is the different heritage of individuals since some individuals have the inherited inclination to criminal behavior patterns, while others have inclinations to the standard, socially acceptable behavior. As a result, some men and women do commit crimes because of their ‘criminal gene’ or heritage. Other theoretical explanations are irrelevant since they cannot always explain why some crimes are committed or why some individuals do commit crimes, while others do not. Instead, they just give partial explanation to either the specific type of crimes or specific individuals, who commit crimes.

Academy of Art University Admissions-Acceptance Rate...

Academy of Art University Admissions-Acceptance Rate... Academy of Art University Admissions Overview: The Academy of Art University accepts students by open admissions. According to the schools website, applicants are required to submit an official copy of a high school transcript, verification of a high school diploma (or GED), an application fee, and the completed application form. While art portfolios are not required, they are strongly encouraged. Students can also apply for the schools online program which allows greater flexibility for students who do not live in the San Francisco area. Will You Get In? Calculate Your Chances of Getting In  with this free tool from Cappex Admissions Data (2016): Academy of Art University Acceptance Rate:  open admissionsTest Scores 25th / 75th PercentileSAT Critical Reading: - / -SAT Math: - / -SAT Writing: - / -Whats a good SAT score?ACT Composite: - / -ACT English: - / -ACT Math: - / -Whats a good ACT score? Academy of Art University Description: The Academy of Art University is a four-year, private, for-profit university located in San Francisco, California. Academics at the Academy are supported by a   to 15 to 1 student / faculty ratio. The school offers a long list of art and design-related programs, including majors like Jewelry and Metal Arts, Game Design, and Multimedia Communication. The Academy of Art University also has plenty of online classes available, and some which offer an Online Award of Completion. To keep students engaged outside the studio and classroom, the Academy of Art has a host of student clubs and organizations, including the Tea Time Animation Club, the Competitive Gaming Club, and the Sequential Imagery Consortium. For intercollegiate athletics, the Academy of Art competes in the NCAA Division II Pacific West Conference (PacWest) with sports like men’s and women’s soccer, track and field, and golf. Enrollment (2016): Total Enrollment: 12,608  (8,303 undergraduates)Gender Breakdown: 43  percent male / 57 percent female58  percent full-time Costs (2016 - 17): Tuition and Fees: $21,252Books: $1,790  (why so much?)Room and Board: $14,912Other Expenses: $3,280Total Cost: $41,234 Academy of Art University Financial Aid (2015- 16): Percentage of New Students Receiving Aid: 53 percentPercentage of New Students Receiving Types of AidGrants: 34 percentLoans: 44 percentAverage Amount of AidGrants: $8,417Loans: $7,346 Academic Programs: Most Popular Majors:  Animation and Visual Effects, Fashion, Illustration, Interior Architecture and Design, Motion Pictures and TelevisionWhat major is right for you?  Sign up to take the free My Careers and Majors Quiz at Cappex. Graduation and Retention Rates: First Year Student Retention (full-time students): 76 percentTransfer-out Rate: 18 percent4-Year Graduation Rate: 5 percent6-Year Graduation Rate: 34 percent Intercollegiate Athletic Programs: Mens Sports:  Soccer, Basketball, Golf, Baseball, Track and FieldWomens Sports:  Tennis, Basketball, Softball, Soccer, Volleyball, Track and Field Data Source: National Center for Educational Statistics If You Like Academy of Art University, You May Also Like These Schools: Applicants interested in attending a top art school may also be interested in  The New School, Bard College,  Massachusetts College of Art and Design, or Maryland Institute College of Art. All of these schools focus on visual and performing  arts, and are fairly accessible, with acceptance rates around 60%. For applicants that are looking for a larger school (with 10,000 or more students) in California, UC Berkeley, the University of San Francisco, UCLA, and San Diego State University are all great choices.

Effects of Salt on the Melting Rate of Ice Lab Report

Effects of Salt on the Melting Rate of Ice - Lab Report Example Objective: to investigate the effect of dissolved salt on the melting rate of ice. Hypothesis The null hypothesis is that the salty water would melt faster than pure water. The second hypothesis is that the more the impurities in water, the faster the melting point (Van der Put, 2013). Materials and equipment Two Thermometers Ice cubes Two bowls Salt- sodium chloride (NaCl) Stopwatch Procedure Take two equal bowls and put the same amount of ice in each. Put some salt on the ice in one of the bowls. Label it A. Record the temperature of each bowl. Observe the ice as it melts completely in both bowls, and measure the temperature in both bowls at an interval of 40 minutes The results indicate that the null hypothesis should be accepted, because the pure ice melted slower than the ice with salt. The ice with salt melted in an average of 160 minutes while the pure ice melted at around 200 minutes. The second hypothesis was also accepted since the salt, in this case, is the impurity, and the ice that had the salt melted faster than the pure ice.

Acounting mangerial project Assignment Example | Topics and Well Written Essays - 500 words

Acounting mangerial project - Assignment Example The issue of total quality management usually focuses on the quality of products or services that are been offered by Barber foods. The company deals with ser ices and products. The services that are involved in the delivery of food and the selling of food need to be perfect so as to be appealing to the customers. The customers require satisfactory products and services so as to become loyal to the company products. As a result of that, barber foods has invested a lot on the delivery of food products and the means through which the products are delivered. That is in an attempt to ensure that there is customer satisfaction (Caplan, 14). The advantage of the company applying the technique is the fact that the provision of quality usually helps in the cutting of costs. According to analyst, the best way in which a company can become cost effective is only by the company eliminating any sorts of defects that may occur at any point of manufacturing and that will help cut on costs that are not necessary. The main aim of using total quality management is t ensure that there are controls that are preventive that help in the prevention of defects that occur. The just in time technique is a technique whereby the products of a company are made available when needed. That is a useful strategy for barber foods because it deals with food which is a perishable product. That means that the availability of a stock that is large could lead to a loss to the company. Just in time strategy usually deals with the company availing its products when required by the customer. That means that there will be no instances of company costs resulting from perishable goods or any instances of stock outs because the products will be made available when required. The use of JIT has helped Barber foods to cut costs on work in progress, finished goods, and raw materials. It has led to the reduction of holding costs that is associated with stock and reduction

Mary Shelleys Frankenstei Essay Example for Free

Mary Shelleys Frankenstei Essay The audience is made to feel that Frankenstein himself is evil, for playing with life and mocking God. The sounds made by the monster are similar to those made by wild animals, but also they sound like the monster is in pain, which would make sense as Frankenstein has just rejected him. We see Frankensteins former professor talking through a gate. This signifies the difference of opinion and belief between the two doctors. Sound effects are used very well in the creation scene, especially the non-diagetic musical score that has been added. It is mainly in a minor key, but has drastic changes to a major key when there is extra tension in the frame. It creates a build up, and when there is suddenly a pause with no music, tension is created, then when something dramatic happens, the audience shows a greater reaction. The use of diagetic and non-diagetic sound is very good in this scene, for example when the electrical probes go into the monsters feet and there is the sound of crunching bone. This is diagetic sound. Music is an example of non-diagetic sound. The sudden silences at some points in the scene allow the audience a chance to reflect upon the immorality and reality of what Frankenstein has done. Camera angles are used to make the scene more effective and more enticing to the viewer. If there is a large quantity of movement and change in camera angles, then the shot is used to create responses in the audience. There are many randomly strange camera angles in the creation scene, and we dont really ever see the whole of the creatures body when it comes out of the copper vat, this is because the monster was made of lots of parts and wasnt really a complete person in the doctors eyes. In the creation scene, we experience many different shot types, such as an extreme low angle shot when the monster is being lifted into the air on the body tray. This is to symbolise the life being created and is mocking God. The mis-en-scene of the frame when Victor is running up to the dais in his large billowing coat is very cluttered, which in my opinion represents his mind being a jumble of thoughts. I think there are a lot of shots in the creation scene that represent the stigmata of Christ. For example, when the spikes are driven into the feet and hands of the monster when he is not alive, in the copper vat. And the extreme close-up shot of Frankensteins head, then of the creatures head. The doctors head bears no (visible) injury, but his creation has huge scars as if his head had been crowned with thorns. Also, there is the part where the monster is lowered into the copper vat, which looks oddly like a sarcophagus (a type of coffin used to bury Egyptian pharaohs in ancient times), this represents the descent into hell that Frankenstein is embarking on. This is mocking God yet again, and shows the immorality of Victor Frankenstein. When we see the low-angle shot of the monster hanging on the chains, it resembles the crucifixion of Christ. There are violins playing at this point, which symbolises the loneliness that Victor is feeling from the rest of the world. There are many different visual effects used in the creation scene, such as the lighting striking the window behind the monster, when he appears in Frankensteins bedroom. Another special effect was the make-up used on the monsters face to make it look more dramatic and horrifying. There is also the amniotic fluid that the monster is born in, when that spills out the copper vat, it makes the audience feel sick and repulsed. Only diagetic sounds are used at this point, there is no music. When the monster is lifted up to the ceiling, the circle of light around the body represents Leonardo Da Vincis Vitruvian Man, which is a drawing that shows the proportions of a perfect human body. This is ironic as most of the monster was made of murderers and criminals- hardly perfect people. The editing in the creation scene is very clever, I have previously mentioned the lecturer being super-imposed over a frame; there is also the part where all the scientific equipment is displayed. One shot dissolves into another, which resembles them being combined together to make the monster. The pace in the scene changes from being very fast when Frankenstein is giving the monster life, to a lot slower when the monster is born and trying to stand up. Overall, I think that Branagh has made the film much more appealing to the audience by using the effects available to him. He uses location, costume, characterisation, dialogue, sound effects, camera angles. Shot types, visual effects, editing, and pace to make a very effective film. I am most impressed by the way he read between the lines of the Mary Shelley novel to give the audience lots to think about. I also liked the way he used discreet blasphemy to show that what Victor Frankenstein was doing was immoral and mocking God. I think that Branagh has more than done justice to the Shelley novel. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Mary Shelley section.

The Tragedy of Date Rape Essay -- Expemplification Essays

Exemplary Essay - The Tragedy of Date Rape In the fall of 1995, Kristin Cooper was a sophomore at Baker University in Kansas. She was a member of Alpha Chi Omega, an expert skier from the mountains of Colorado, a swimmer, and was active in band, choir and drama. On the night of New Year's Eve of that same year, her mother Andrea Cooper came home to find Kristina dead of a self-inflicted gunshot wound to the head on the family room floor. Cooper shared the story of her daughter's last months through an essay titled "Kristin's Story". The essay includes poetry, letters and descriptions from the personal journal found next to Kristin's body on the night of her death. It was not until Cooper read the journal for the first time that she realized her daughter had been date raped prior to her suicide. Since then, Cooper has traveled around the country to speak to campuses and conferences about the aftermath of rape and to try to convince victims to come forward. She visited 45 colleges, four conferences and more than 24,000 people in 2004 alone. Twenty of those visits, including this one to Clemson, were made possible with grants through Alpha Chi Omega and Cooper's own sorority, Delta Delta Delta. Members of the two sororities were present at the discussion to distribute fliers, cozies decorated with emergency phone numbers and ribbons to promote awareness of sexual assault and violence against women. "It's healing for me," Cooper said. "It keeps Kristin's memory alive, and maybe by talking about it, I can help someone." According to the Rape Crisis Council of Pickens County, one out of every four females will be sexually assaulted in their college years. However, rape counts for only seven percent of the college... ...psychological help. However, in 2003, only one sexual assault was reported to the police, a fact that Sparks believes is due to a fear of coming forward about the attack. "We're trying to get the word out that it's okay to tell," she said. Psychologists are on hand at Redfern to listen to rape victims without judging or blaming, to give comfort, and to look for signs of post-rape trauma. Without proper training, Cooper wasn't able to spot these signs in her daughter. "I was not able to help Kristin, but I hope that by being here, I have helped a man or a woman in the audience," she said. Cooper added that female date rape is not the only type of sexual assault threatens the population. Male rape, marital rape and stranger rape are other traumatizing experiences that frequently go unreported, and carry with them the same post-traumatic stress symptoms.

Education Disparity

Education disparity I consider the education the most important thing. This Is the Inducement of everything. It is the basis, the key of everything what then you can rely on. The Inequality in the education was always an Issue everywhere in the world, where a minority is exist. Not just in the developing countries, for instance Africa, but in the developed countries too. The lack of good education is I think the first issue facing various societies all over the world.A good education, which is not reached of veryone, provides the children for have good chances in the life, to be successful, to be able to compete In the labor market and to get a good Job. Those who do not have the oopportunity to learn in the same circumstances, because of the discrimination based on race or financial status, without education they will not be able to cope with the others, so it's a vicious circle.The state, which not support the social mobility and the government which not make enough effort for the integration cant be succeed, because think, the state's aim is to have well educated, occupied citizens to be able o develop. The state should not grudge the money for these Integration programs and for the education, because these educational differences cause mostly the problem between the minority and majority. It's something which Is completely solvable; we Just should deal with it. I would like to introduce an example from Hungary. Here, there is a very big gipsy minority which causes a big problem in the country.People Just can not keep saying that they do not work, they do not study, they do not pay the taxes. But why they do ot work? Why they do not study? May because they do not have the same oopportunity to do It, because there are segregated schools and they not treated the same like the others. I was volunteering in one of these segregated schools in Budapest, where Just gipsy kids were studying. After school on Fridays I went there and I tutored some of these kids, help ed them to learn reading, counting, I prepared them to a performance. I saw the circumstances where they were learning, their teachers, their parent's, their possibilities.If you live in a poor neighborhood, or you are a member of the minority, It's expected that the school you attend are lacking many necessities. This issue is also in connection with the racism, and I would like to come up with Jane Elliott's -blue-eyed/brown-eyed† experience. If there is an prejudice from the minority, that for instance they do not study and work, after a time they will act according to the prejudice. So if people say that the minority do not want to work and study, and people do not do anything against this (they do not give the opportunity), the minority will accept that situation and they will act like the prejudice.The break-out Is very hard, because the paren'tal education and behaviors really affect the cchildren's future. The disparity is also manifest itself in financial differences. The poverty in many cases also do not have the same opportunities like the others, however they are the 1 OF2 think it does not premote social equality as effectively as it should. In many cases there are very talented, enthusiastic sstudents who can not attend in the higher ducation because of the lack of money.I would pay much more attention to these problems. First of all I would create equality in the education to give the possibilities to everyone. I would invest more money to the education, because in long- term this is the key why a nation can be successful. It's something which is very profitable, because the education and the economy are sthrongly connected. Secondly, there should be more programs which premote the social mobility and the talented people. I would expand the economic foundation for the grants and sscholarship.

Financial Analysis of Mitchells & Butlers 2007 Annual Report

Title Page Date: 12/12/09 The following report is designed for the purpose of a business analysis. I have chosen to analyse Mitchells & Butlers PLC by firstly, looking closely at the annual report produced by the company over a two year period and secondly, by researching their financial activities further than the annual report explains. I will compare and contrast ratios to help give the reader a better understanding of the company’s profitability, liquidity, activity and leverage. Summary In my analysis of Mitchells and Butlers PLC accounts for the years ending 2007 and 2008 I found that the Group has a very complex financial structure. Especially with the occurrence of a financial disaster which ended in the loss of two years worth of earnings, which, in turn resulted in the departure of the finance director and calls for further boardroom departures from the disgruntled shareholders. Mitchells & Butlers is a high geared business and therefore a risky investment venture. The company are well positioned in the market for long-term success but the ratios do let down the attractiveness of investment by their much lower percentage of current assets to current liabilities, high gearing and low net profit margins. *Brief Historical Background* Mitchells & Butlers is one of the UK’s largest operators of managed establishments with a strong portfolio of branded and unbranded pubs and restaurants with a mass market appeal. Their popular brands include All Bar One, Harvester and Ember Inns. Founded in Smethwick Birmingham as a result of the Beerhouse Act of 1830 easing the law on domestic brewing, Henry Mitchell’s and William Butler’s breweries merged in 1989. The company acquired rival breweries and rapidly expanded and merged with Bass in 1961, emerging as Six Continents before separating into hotel and retail businesses and becoming Mitchells & Butlers once again. Implication of Ratios on Mitchells & Butlers *(M&B)’s Financial Position* Mitchells & Butlers Gross1 profit ratio for both 2008 and 2007 is 25% and 24. 9% respectively. An increase of 0. 1% is satisfactory during these trying times for Mitchells & Butlers PLC. This indicates that operating costs account for 75% of the sales revenue. These huge costs are largely down to M&B’s ‘value and volume’ strategy. The company feel they are well placed in the troubled economy as they offer great value for money. This strategy makes for a high sales turnover but not a huge mark up on the product. They are constantly striving to be as efficient as possible and have a low paid and low skilled workforce to help combat high operating costs, and gain a competitive advantage. The Group have faced a turbulent year, dealing with the economic downturn in consumer spending and the inevitable decline in alcoholic beverage sales across the sector as a whole. This was not helped by the introduction of the smoking ban in England and Wales, following suit from Scotland and Northern Ireland, and costs such as fuel and energy spiralling ever higher. It’s no surprise then, when we look at the Net Profit Margin2 and see that it has decreased by 1. 5% from 10. 9% in 2007 to 9. 4% in 2008. In the midst of a depression this decline is not too alarming. With a Gearing ratio3 of 2. 4:1 in 2008 and 1. 5:1 in 2007 there is a high risk involved when investing in this company. From analysing M & B’s debt structure it seems further leveraging of its balance sheet would be difficult given the harsh, current conditions in debt markets. The Group’s pension fund deficit creates further problems when trying to attract prospective private equity buyers. As you can see it has become a considerably higher geared company in 2008 and this is due to the considerable loss faced by the company in an unexpected twist in the Mitchells & Butlers story. When entering into a property venture with company R20, both groups were advised by the bank, as part of their loan agreement, to take out hedges against interest rates and inflation. This investment would prevent Mitchells & Butlers from losing as much money as they would have, had they not taken out the hedges in the instance that the market turned against them. The bank also advised the companies to do this, two weeks prior to the investment being made as the hedges could take some time to execute. The hedges were purchased mid July, by the end of July the credit crunch had kicked in and the bank withdrew its credit approved terms. Both companies were left with hedges in place but no investment to back them against. M & B held onto their hedges until January 2008 hoping for an upturn in the market. By January 2008 it had become apparent that this was not going to happen and M&B disposed of them. Using them would have been very risky, especially since finance director Naffah had already been let go. â€Å"At the end of last financial year, an exceptional accounting loss of ? 155m post tax was booked in respect of the hedges. The above settlement of the majority of the hedges results in a further ? 119m post tax exceptional loss which will be taken in the current year,† the company said in a statement. Looking equally bleak is M&B’s current ratio4 of 0. 888:1 in 2008 and 0. 391:1 in 2007. Many believe that businesses must have a current ratio of at least 2:1 to survive, proving Michells & Butlers as an unorthodox company. Unbelievably it functions with a negative working capital6, this is due mainly to the company keeping stock levels impeccably low and thus giving the acid test a similar result with a quick ratio5 of 0. 794:1 in 2008 and 0. 343:1 in 2007. Most of the stock is perishable, for example food served in their restaurants. A stock turnover7 of 9. 95 days in 2008 and 9. 75 days in 2007 is quite acceptable in the food and beverage sector. Low stock levels keep the business as liquid as possible. This gives the company some leverage when incorporated with the debtors8 and the creditor’s9 turnover which works out in favour of M&B’s debt structure. Debtors, pay-up within an average of 14. 3days. Contrast this with the creditors who give M&B, on average between the years 2007 and 2008, 66. 4 days of credit. That’s nearly five times as long as M&B allow their debtors. Another consideration I wish to highlight concerning the worryingly low current ratio is that for the most part M&B’s non-current assets are made up of property, plant and equipment. If the company found themselves with cash flow problems these assets could become non-current assets held for sale to help increase the current ratio. Return on Capital employed10 is 20. 18% and 19. 7% in 2008 and 2007 respectively. This is evidence that M&B is still a profitable company contrary to the problems arising in the last two years and are still gaining market share year on year. A three year plan has been put in place to rectify the hedging mishap. Ordinary Shareholders will not receive any dividend pay-outs for the next year three years as well as board members forfeiting their bonuses in a bid to pay off their ? 74m deficit. *How the inclusion of a Cash Flow* helps in the Analysis of the company’s financial position There are several advantages to preparing a cash flow statement along with the balance sheet and profit and loss account. The cash flow statement provides data which allows the reader to better understand where cash has come from, where cash has moved to, and why. If a company has no cash it cannot pay wages or bills or suppliers. Employers won’t come to work if you don’t pay them. Energy companies will cut off their supplies, as could the suppliers if the bills are not paid. If this happens the company may not be able to operate. This is why cash flow statements should be taken seriously by managers and done as often as daily if cash flow is tight. The cash flow statement explains where the cash and cash equivalents on the balance sheet come from in greater detail. It takes operating profit and adds back exceptional items, depreciation and amortisation to give us a better understanding of how much cash is to hand, as well increases and decreases in debtors and creditors. In M&B’s cash flow statement we can see that in 2007 M&B acquired ? m worth of Whitbread Pub Restaurants and made additional pension contributions of? 40m. In the cash flow statement figures can be compared more easily, they also aide preparation of forecasts. In both years a considerable amount of cash is spent on property, plant and equipment. It may be that these assets have not had time to realise their full potential. We can see that M&B has increased its cash and cash equiva lents by ? 12m at the end of 2008 compared to its previous year. Differences between the spread of cash year on year is quite apparent. In 2008 shareholders received ? 480m worth of dividends less than in 2007 as part of M&B’s three year strategy to eliminate hedging debt amounting to around two years worth of earnings. Conclusion At first glance, the ratios I have calculated show the illusion of a company in the midst of a financial crisis. But Mitchells and Butlers are breaking all the rules and coming out with a profit, succeeding where many competitors are failing, due to the down turn in the alcoholic beverage market and consumer spending overall. The hedging losses have no doubt affected a great deal of critical decision making regarding Mitchells and Butlers finances including investment attractiveness, risk taking and dividend payouts. The high amount of non-current assets is due to the extensive property portfolio which helps diffuse the worrying situation of such a low current and quick ratio. This company is constantly expanding and is year on year gaining market share. It adapts appropriately to its ever changing environment, as it keeps up to date with the economic climate and responds quickly to consumers needs. The ‘value & volume’ strategy is working well and the brands are becoming very well established in the UK. Debt payment is accounted for in the long term financial plan and the future looks far from dismal. I see a company trying to be as efficient as possible whilst waiting for the storm to pass. Appendix Gross Profit Ratio Gross profit x 100 Sales (turnover) 2008 – 477/ 1908 x100 = 25% 2007 – 472 / 1894 x 100 = 24. 9% Net Profit Margin Ratio Net Profit Before Interest & Tax x100 = Sales / Turnover 2008 – 179 / 1908 x 100 = 9. 4% 2007 – 207 / 1894 x 100 = 10. % Gearing Fixed Income forms of Finance : equity Fixed Income forms of Finance = Borrowings 2755 + Debentures 33 + preference shares 14 =2802 Equity – Capital Share 34 + reserves 2008 – 2802 : 1175 = 2. 4:1 2007 – 2317 + 47 + 14 = 2378 : 1576 = 1. 5:1 Current Ratio Current Assets : Current Liabilities 2008 – current assets 253 + non-current assets held for sal e 114 = 367 367:413 = 0. 888:1 2007 – current assets 303 + non-current assets held for sale 6 = 309 309:790 = 0. 391:1 Non assets held for sale within the next twelve months Quick Ratio / Acid Test Current Assets – stock Current Liabilities 2008 – 367 – 39 = 328. 328/ 413 = 0. 794:1 309 – 38 = 271 271 / 790 = 0. 343:1 Working Capital Days of Inventory /Stock Turnover Stock at the year end x365 Cost of goods sold 2008 – 39 / 1431 x 365 = 9. 95 days 2007 – 38 / 1422 x 365 = 9. 75 days Debtors Collection Period Debtors Turnover x365 Sales 2008 – 80 / 1908 x 365 = 15. 3 days 2007 – 69 / 1894 x365 = 13. 3 days an average of 14. 3 days Creditors Payment Period Trade Creditors x365 Cost of Sales 008 – 276 / 1431 x 365 = 70. 4 days 2007 – 243 / 1422 x 365 = 62. 4 days An average of 66. 4 days Return on Capital Employed Ratio Profit before interest & tax x 100 Capital employed 2008 – 179 / 1058 x 100 = 16. 9% 2007 – 207 / 1202 x 100 = 17. 2% Profit & Losss Account is profit after tax + any interest paid = 127 + 171 Capital Employed represents Share Capital =Called up shared capita l and share premium account = 34 + 14; the balance on the profit and loss account + 127 + 171 and any other reserve accounts in the balance sheets + 3 + 697 + 12 = 1058 for 2008

Homemade Non-Toxic White Face Paint Recipe

Homemade Non-Toxic White Face Paint Recipe Many commercial face paints contain chemicals you dont want, such as heavy metals or allergens. Here is a recipe for a homemade white face paint you can make that uses natural, non-toxic ingredients. White Face Paint Materials You only need a few common household materials to make your own white face paint. 2 tablespoons solid white shortening5 teaspoons cornstarch1 teaspoon white flour3-5 drops glycerin Make the Face Paint Mix the cornstarch and flour together.Use a fork to blend in the shortening.Slowly mix in the glycerin until you have a creamy mixture. If the mixture is too runny, add more flour or cornstarch.You can use this white face paint as it is or you can mix in a few drops of fruit juice or food coloring to attain any color you need. Be aware, adding coloring  may result in a product which could stain your skin.Apply the face paint with a paintbrush or sponge, taking care to avoid getting it in the eyes.To remove this face paint, first use a tissue to remove as much face paint as possible. Then wash the face with soap and warm water.

Invisible Man Questions for Study and Discussion

'Invisible Man' Questions for Study and Discussion Invisible Man is an important 20th-century novel by  Ã¢â‚¬â€¹Ralph Ellison. What is the meaning of identity, and being invisible? What does the book have to say about society? About ideology? Here are a few questions for study and discussion, related to Invisible Man.   Study Questions What is important about the title?What are the conflicts in Invisible Man? What types of conflict (physical, moral, intellectual, or emotional) are in this novel?How does Ralph Ellison reveal character in Invisible Man?What are some themes in the story? How do they relate to the plot and characters?What are some symbols in Invisible Man? How do they relate to the plot and characters?Is the narrator consistent in his actions? Is he a fully developed character? Why do you think Ralph Ellison left the narrator unknown, absent and nameless (invisible)?Do you find the characters likable? Would you want to meet the characters?Does the novel end the way you expected? How? Why?What is the central/primary purpose of the story? Is the purpose important or meaningful?Is the narrator a strong (or weak) character? How? Why?How essential is the setting to the story? Could the story have taken place anywhere else? In any other time?What (if any) is the role of education in the novel?Why is Invisibl e Man controversial? Why has it been banned? How does Invisible Man relate to current society? Is the novel still relevant?Would you recommend this novel to a friend?

EC430 Curriculum Development Assignment 7 Example | Topics and Well Written Essays - 250 words

EC430 Curriculum Development 7 - Assignment Example from confusion in the best way to join in classroom participation, or confidence issues stemming from their inability to communicate, or communicate fluently in English. Studies have been done that show that literature may be used to beneficial effect in an ESL classroom in order to encourage the children to learn, to use Standard English, and to actively participate in the classroom activities. While â€Å"literature was initially the main source of input for teaching in language classes in the era of Grammar Translation Method†¦(it) has been dropped down the pedestal† (Khatib & Derakhshan, 2011). In recent years, literature as a teaching tool has started to make a comeback and it could be said that this is the best tool for the job, as it offers â€Å"authenticity, motivation, cultural/intercultural awareness and globalization, intensive and extensive reading practice sociolinguistic/pragmatic knowledge, grammar and vocabulary, language skills, emotional intelligence, and critical thinking† (Khatib & Derakhshan, 2011). Teachers can start working to implement the use of literature as a teaching tool once more, especially in ESL classrooms, in order to encourage students to learn and use Standard English. To encourage involvement of the child’s family with the child’s development in using Standard English, homework assignments, tailored around having the child read out loud to a family member, for example, may be designed to incorporate other members of the family. The teacher’s role with the parents of a child who is not fluent in any language is to work with the student themselves, and to speak with the parents of the child to see what strategies are working and what common ground is present in order to best advance the child’s learning and retention. Through the use of literature as a teaching tool, and with assignments designed to pique the student’s interest while they learn, in conjunction with the integration of the family in the learning