The Scientific Revolution Enlightenment free essay sample

Logical Revolution Aristotle and Claudia Ptolemy sixteenth century science depended on their decisions Geocentric model: Earth is movement less different planets rotate around it Epicycles-Polymers thought hovers inside circles Crystalline circles: sky are made of a weightless substance permitting them to move Medieval scholars utilized Aristotle and Ptolemy belief system into a Christian structure Thomas Aquinas utilizes Unmoved Mover idea to affirm G-promotions presence Medieval masterminds accepted their speculation yet were uncertain regarding why the earth was in the middle, salvation can just OCCUr on earth so g-d set it there-?one line of reasoning Mathematics and science turned into the responses to tackling Earths riddles Nicolas Copernicus (1473-1543) Heliocentric model: sun in focus, round (epicycle) circle around On the Revolution of the Heavenly Spheres: hypothesis distributed 1543 Critics differ expressing it is UN-Christian and counter-intuitive Disagreed with their re ligious philosophy primary pioneers against it: martin Luther, john Calvin 1 ; If corp. We will compose a custom article test on The Scientific Revolution Enlightenment or on the other hand any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page . Right church and book of scriptures aren't right new bearing of reasoning this is just a hypothesis, doesn't have numerical apparatuses to demonstrate this thought Itchy Brave (1546-1601)Danish space expert Does not have a telescope however has a lab and finds exact information 1572-finds new star 1577-finds comet Johannes Keeper (1571-1630) Assistant to TUB New Astronomy (1609) Laws of Planetary Motion 1: circular circles 2: speed of planet in bigger circle is more slow speed of planet in littler circle quicker 3: farther from the sun more slow circle Keepers law give the establishments of Newtons Laws of Gravity Galileo Galilee (1564-1642) First to utilize the telescope: support for heliocentric hypothesis Bible temperamental source Dialog on Two Chief Systems of the World (1632) record of restricted nutcases: - earth turns on a pivot and earth spins around the sun Condemned by Catholic Church-?house capture Pendulum, standards of idleness. Spreads objects of various weight fall at a similar speed By the middles of the 1 seventh century, the new science turns into an undeniably Protestant and northern Europe wonder Argued that nature was chilly, sane, numerical and unthinking Laid establishment for the cutting edge investigation of mechanics-?establishment for Newton Isaac Newton (1642-1727) Universe is numerical, experimental, useful, no supernatural occurrences Calculus, idea of gravity, gravitational force Keepers 3 Laws of Planetary Motion becomes Newtons Laws of Motion Inertia, quickening, for each activity that is an equivalent and inverse response Principia Mathematical (1687) blend of science and math - Universal attractive energy: planets and star move b/c of gravity, gravity: why planets move in an efficient as opposed to clamorous backtalk each researcher admired Newton Cornelius Itchy Brave Johannes Keeper (arithmetic) Newt.Collectively break geocentric hypothesis Natural Philosophy (Modern Science) Attempt to comprehend the functions of nature and the structure of the universe Scientific Revolution: arrives at its perfection with Newton and his endings Biology, Chemistry, and Medicine: more noteworthy advances in material science and space science in 16 and 17 Andrea Versatile: The Structure of the Body (1543), dismemberment finding out about life structures William Harry: blood dissemination (1628) Robert Bayle: father of present day science, qualification between concoction components, mixes, and responses. Logical Reasoning and Logic/Philosophy Responds to science Scientists and logicians consider universe to be an administered widespread laws that can be seen, and found with judicious request and investigation Francis Bacon (1561-1626) Lord Chancellor of England l will put another course to scholarly discoveryJust on the grounds that a thought has been around for some time doesn't make it legitimate Knowing: made sure about by experience and information Nova Organza (New Method): what we can know is constrained to wha t we can run probes Causes of Human Error: Idols of the Tribe, Idols of the Cave, Idols of the Marketplace, Idols of the Theater Table of revelation: Experiments Lucifer: uncover information about the globe Experiments fructified: tests that refute things Inductive thinking to discover ends Small bits of examinations and reaching bigger inferences from them If on watches enough apples tumbling from a tree can finish up apples fall, not tideways Build up information to develop obvious end result ? inductive thinking Human Philosophy brain research building squares Rene Descartes (1596-1650) Founder of present day theory Rationalism/theory of the psyche: understanding world dependent on reason Discourse on Method generally acclaimed (1636) and Meditation on First Philosophy (1636) The Dread Argument/Deceiving G-d Argument/Evil Demon Argument: all he knows is bogus and could be bogus If we cannot believe our faculties to pass on obvious data about our general surroundings then we canno t confide in the ends weve made on the grounds of that sense discernment Thought break: tactile information is bogus my brain is genuine l think in this manner I am - ?> G-d is then likewise genuine and Hes not deceiving us about the World - ?> tangible information isn't bogus, use math and motivation to discover Truth is in the brain a human is a rest reflections (thinking thing) not a rest degrees (broadened thing) Cartesian Dualism: thought of reality cogitator thus whole (l think consequently I am) G-d unique cogitator himself, permits unwavering discernment Best approach to comprehend physical World is through math and reason Deductive thinking: rationale and motivation to discover reality The cutting edge Scientific Method Induction (Francis Bacon-inductive) EmpiricismDeduction (Desecrate deductive m) Rationalism Moving from the particular to the general Begins with the general and finishes with the particular Carols Linnaeus: grouped plants and animals by gees and speci es William Gilbert: electrical charges in substances Ben Franklin: Identified power in lightning a developed lighting bar Alexandra Vote: stockpiling battery, saddle power because of battery New Science Royal Society for Improving Natural Knowledge, London 166 French Academy of science, 1 666 Berlin Academy/Prussian Academy of Science, Berlin 17 The Enlightenment The Enlightenment (1700-1800) Deism: G-d as awesome watchmaker doesn't get included (generally far off) John Tolland Christianity Not Mysterious - instituted term deism Pantheism: G-d is (everything is the equivalent) and everything is G-d (progressively outrageous) Monism: everything is brought together by a solitary substance Branch tasting (1632-1677) Ethics: refute Descartes Dualism (mind is discrete from issue) Substance: is a substance (internal being or embodiment) Modes: creatures and everything ( articulation) No great and abhorrent, just point of view State of Nature: disorder or steady condition of war dread of t umultuous Social Contract: understanding made to keep up social request and harmony ThomasHobbes (1588-1679) Pessimistic accepted people are terrible Leviathan: 1651 promoters absolutism, move away from what the dread and towards wants Fundamental want is endure Likes absolutism Dislikes Anarchy Man must pick managed: absolutism (just right gobo) and security free: insurgency and dread Bad and come up short on an ace Give up capacity to leviathan so he can ensure us John Locke (1632-1 704) Optimistic Essay Concerning Human Understanding: Theory of Tabular Rasa - clear record - information from encounters - condition impacts human conduct - society advances with instruction Two Treatises of Civil Government (1690) In condition of nature Pl. Are equivalent and acceptable Social agreement Pl. Arm government ensures characteristic rights (freedom property satisfaction) Rebellion: infringement of rights Constitutional government is bolstered Biases Pascal (1623-1662) Reunite science with religion Mystical encounters empowers Pascals Wager: better to accept then not to, gain you increase all, free you don't free anything Pennies (Thoughts) Witch Craft!!! 70,000-10,000 ladies condemned ladies more established, widows 80% older 1700 finish of witch rage conventional convictions and fears bring about witch frenzies and fever Voltaire (Franã §ois Marie Route) (1694-177) Constitutional government > French absolutism wavers on the English: differentiated English political freedom and scholarly autonomy with Frances oppression and subjugation Letters are the main sparkles in the French Revolution Enlightened Despotism: visitor at Potsdam in court of Frederick the Great, type Of absolutism , looses favor with him and is ousted f rom Prussia.

The Scarlet Letter Notes By Ch Essay Example For Students

The Scarlet Letter Notes By Ch Essay By: Kevin THE SCARLET LETTER The Custom House: Hawthorne says that he keeps in touch with the entire world trusting that somebody will comprehend what he is discussing. He proceeds to talk about Salem, where his family members have lived and kicked the bucket since its reality. After some time Salem has gotten a greater amount of a sense to his family, and has attempted to get away, however consistently return. His kids were not conceived in Salem since he needed to break liberated from the convention. He analyzes individuals to plants in that in the event that you don't transplant, future harvests will be destroyed. We will compose a custom article on The Scarlet Letter Notes By Ch explicitly for you for just $16.38 $13.9/page Request now He descries his progenitors as Puritans. They would not support of his way of life as an author since it is to useless. He at that point portrays his arrival to Salem and his new position at the Custom House. His workers are old veterans that both diverted and tormented the creator. After the men discovered he intended no mischief they unwind and invest their energy recounting stories. Custom House Inspector-head pioneer of every custom house, extraordinary state of being in spite of mature age, yet had no cerebrums. His dad put him into his position. He has no recollections of encounters, just food. Authority exceptionally old, solid soul, his age has genuinely influenced him, in war he was severe, however now he wouldnt hurt a fly. Assessor more in contact with his considerations than with this present reality, proverb: Ill attempt, sir!, depicted as a corroded blade Authors title: Surveyor of Revenue One blustery day he glances through old barrels of articles and finds a red letter An and an archive portraying the life of Hester Prynne. He guarantees that these fill in as records of confirmation for his novel. (These were rarely found and were presumably made up to give the novel a recorded sense. ) He chooses to compose a book dependent on this. He does his composition under evening glow or firelight. As he composes he understands he should go out. Its method of creating a steady life is irresistible. It doesnt permit you to help yourself. Be that as it may, at that point he is elevated to P.P. furthermore, chooses to remain. Similarly as he feels good he was terminated. In light of this he came back to composing. (Allegory utilized: political guillotine.) He asserts that in spite of the fact that the story is solemn, his brain outline while composing stayed chipper. He says he holds no feelings of resentment and that the Custom House individuals don't intrigue and upset him any longer. He believes that he will pass on and before long be overlooked in Salem. He additionally doesnt imagine that people in the future will discover quite a bit of an enthusiasm for Salem, past the towns water siphon. Section 1: The Prison Door A horde of people is assembled outside of Bostons jail entryway. In spite of the fact that Boston was initially structured as an Utopia, however the initial scarcely any things to be assembled were the jail and the graveyard. He additionally says that the jail has been matured rapidly. Outside of the jail is a little parcel with wild plants developing in it. The most significant is the flower shrubbery. It offers solace to detainees being brought into prison and to individuals going to be executed. This rosebush has been kept alive in history and outlasted the immense pines and oaks around it. Part 2: The Market Place The creator begins the section with a group outside the jail entryway. He clarifies that in this time even minor infringement and disciplines were dealt with precisely equivalent to executions. Ladies of this time were bigger genuinely, yet were progressively powerful verbally also. This is the fundamental explanation they detest Hester, who is preferred investigating they are. They feel that her discipline ought to be serious, from a marking on her brow to death. Hester comes out of the jail and permits her three-month-old youngster to see regular light just because. .uc7ced8753164ffaa0e6bf6a71cccd4bd , .uc7ced8753164ffaa0e6bf6a71cccd4bd .postImageUrl , .uc7ced8753164ffaa0e6bf6a71cccd4bd .focused content region { min-stature: 80px; position: relative; } .uc7ced8753164ffaa0e6bf6a71cccd4bd , .uc7ced8753164ffaa0e6bf6a71cccd4bd:hover , .uc7ced8753164ffaa0e6bf6a71cccd4bd:visited , .uc7ced8753164ffaa0e6bf6a71cccd4bd:active { border:0!important; } .uc7ced8753164ffaa0e6bf6a71cccd4bd .clearfix:after { content: ; show: table; clear: both; } .uc7ced8753164ffaa0e6bf6a71cccd4bd { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; obscurity: 1; progress: darkness 250ms; webkit-change: murkiness 250ms; foundation shading: #95A5A6; } .uc7ced8753164ffaa0e6bf6a71cccd4bd:active , .uc7ced8753164ffaa0e6bf6a71cccd4bd:hover { mistiness: 1; progress: haziness 250ms; webkit-change: darkness 250ms; foundation shading: #2C3E50; } .uc7ced8753164ffaa0e6bf6a71cccd4bd .focused content territory { width: 100%; position: relat ive; } .uc7ced8753164ffaa0e6bf6a71cccd4bd .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content enrichment: underline; } .uc7ced8753164ffaa0e6bf6a71cccd4bd .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .uc7ced8753164ffaa0e6bf6a71cccd4bd .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; fringe range: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-tallness: 26px; moz-fringe span: 3px; content adjust: focus; content design: none; content shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: supreme; right: 0; top: 0; } .uc7ced8753164ffaa0e6bf6a71cccd4bd:hover .ctaButton { foundation shading: #34495E!important; } .uc7ced8753164ffaa0e6 bf6a71cccd4bd .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .uc7ced8753164ffaa0e6bf6a71cccd4bd-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .uc7ced8753164ffaa0e6bf6a71cccd4bd:after { content: ; show: square; clear: both; } READ: Liberty Valance Essay She at that point moves her child to her other arm to uncover a red An on her. It is portrayed as masterfully done, exquisite, and expound. Hester Prynne-youthful, tall, with a figure of ideal style for a huge scope, dim hair that was gleaming to such an extent that it lost the

Overview of a Technology based Company Essay Example | Topics and Well Written Essays - 5000 words

Diagram of a Technology based Company - Essay Example ter this, Hewlett †Packard had the option to form into making electronic instruments for the US government, explicitly dependent on requirements for structures and wellbeing. It was during the 1940s that there was significant development inside the association and prompted consistent extension. By 1947, more than 39 items were offered through the organization, all dependent on new advancements with gadgets. In 1957, HP turned into a traded on an open market organization and was recorded on the stock trade for $16 per share. The organization was recorded under the business of hardware in the stock trade. By 1959, the organization had incorporated with a worldwide enterprise with radio gear and electronically tried data originating from the base in California, yet in addition moving into regions, for example, Germany and Switzerland. The fundamental methodology now was to test and create various limits in hardware with a few commercial centers and branches. For example, clinical instruments, examination and more up to date advancements were completely included into the business. In 1966, HP built up the principal PC utilized by the organization, trailed by logical number crunchers and other office type electronic supplies that additional into the primary gadgets of HP. Today, HP keeps on including extra electronic gadgets, extending from a portion of the fresher choices in electronic gadg ets to starting segments that have kept on creating through the start of the company. There are three primary branches that are a piece of HP, including individual frameworks for PCs, versatile processing and workstations, the imaging and printing gathering and the undertaking business administrations, which comprises of business items, stockpiling, servers and endeavor programming (HP, 2010). The corporate destinations of the organization depend on advancement and hardware. The principal corporate goal is client faithfulness. The fundamental concentration inside this is to deliver a few sorts of gadgets that have quality and worth, which permits a few of the clients to return for more up to date

Descriptive Statistics Scope / Methods Political Science - 2200 Words

Descriptive Statistics: Scope and Methods in Political Science (Statistics Project Sample) Content: by Political Science 2101PRIVATEScope and Methods in Political ScienceSecond Problem SetQUESTIOIN 1Below is a cross tabulation of two variables from a survey of students in PSC 2101 from the fall of 2012: (1) student political ideology and (2) student predictions regarding whether President Obama will be reelected. Calculate an appropriate measure of association for this cross tabulation, and interpret this statistic regarding the direction and strength of the association between the two variables.SOLUTION:The data from the above image has been summarized as shown below  Do you think president Obama will be re-elected in 2012   liberal Slightly liberal moderate Slightly conservative conservative total Respondent ID No 0 1 0 1 3 5 Maybe 4 1 1 1 2 9 Yes 17 13 7 5 1 41  Total answered 21 13 8 7 6 55 From the table above the variables under à ¢Ã¢â€š ¬Ã‹Å"do you think president Obama will be re-elected in 2012à ¢Ã¢â€š ¬ are the depen dent variables while the variables across respondent ID (no, yes and maybe) are the independent variables. They have been summarized in their orderly form.To calculate the Gamma, the following formula is usedGamma = Number of concordant pairs à ¢Ã¢â€š ¬ number of discordant pairsNumber of concordant pairs + number of discordant pairs= nc - ndnc + ndConcordant pairs are the numbers in a pair of observations where the elements of one pair have the properties such that they are greater than, equal to or less than another pair in relation to the elements in the other pair. They are indicated as shown below;nc1 = 170 nc2 = 40 nc3 = 52 nc4 = 0 total nc 262 Discordant pairs are the numbers in a pair of observable variables whereby if one pair has a larger value of the X value then automatically the other pair has a larger value of the Y value. They are indicated as shown below;nd1 = 0 nd2 = 104 nd3 = 0 nd4 = 13 total nd 117 Gamma = 0.382585752This test statistic assumes that there is a we ak significant relationship between the respondents and their views on whether president Obama will be re-elected in 2012QUESTION 2Below is a cross tabulation of two variables: (1) student gender and (2) student attitudes toward professors banning laptops during class. Calculate the chi square for this cross tabulation, and interpret this statistic regarding the statistical significance of the association between the two variables.SOLUTION:The observed summary is as shown belowObserved frequencies   gender   male female Total ban laptops no 17 23 40 maybe 5 7 12 yes 4 5 9  total 26 35 61 Before calculating the Chi-Square, we need do derive the null and alternative hypothesis required for this test.Null hypothesis:Ho: the two variables Ban laptops and Gender are independentAlternative hypothesis:H1: the two variables Ban laptops and Gender are not independent.Test statistic: Chi square = à ¢ [(oi à ¢Ã¢â€š ¬ ei)2 / ei]Where, [oi] = observed frequencie sAnd [ei] are the expected frequenciesObserved frequencies   gender   male female Total ban laptops no 17 23 40 ...

The Effects Of Exposure On Substance Usage Essay - 992 Words

4.1 Findings and Discussion: 4.1.1. High exposure to substance usage: The theme of exposure to substance usage is one found within the speech of many of participants within the conducted interview sessions. It is important to note that every single participants within the study claimed to have been exposed to substance use, abuse and dependency to some degree, and indeed many participants claimed to have used substances themselves. Also noteworthy is that participants seemed unsurprised by these high levels of exposure. [Participant Group 2] INT: Have you ever been exposed to someone who uses substances in your life? Doesn t necessarily have to be an abuser it can be just using? Um...Yeah we ll start with just that, but it s a two point question. Do you have anyone in your life that you would identify as using, or that have used, substances? H: Definitely, (laughs) quite a few people. INT: And what range of substances are there that they use? H: It varies, it goes from fairly mild things like just alcohol and cigarettes to extremes like addictive substances like cocaine and stuff, KAT etc. As can be seen from the extract above the types of substances participants report to have been exposed to varies from common everyday substances (i.e. alcohol and cigarettes) to illegal and highly addictive substances such as cocaine or ketamine. This begs the question as to how this extreme level of exposure to substance use, abuse and dependency shapes the social constructionsShow MoreRelatedMobile Phone Radiation Affects Our Health Essay1140 Words   |  5 Pagesseveral years, the World Health Organization (WHO) has assured people that there are no significant risks stemming from repeated use of mobile phones. However, it included mobile phone radiation to the list of carcinogenic substances in the year 2011. A carcinogenic substance is a substance that is directly involved in causing cancer. What exactly is Mobile Phone Radiation? 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My Worldview And New Age Thinking, Postmodernism, And...

There are millions of people in the world and many different worldviews. There are four main worldviews that many people follow and they are Atheism, Hinduism/Buddhism/New Age thinking, Postmodernism, and Christianity. In all honesty, I feel that there isn’t truly a wrong answer to this question because everybody has their own worldview. However, my worldview is Christianity and I will explain why I believe in this worldview. First, I will start off by saying that I believe there is one God who has infinite wisdom, holiness and power, who has existed eternally as the Father, the Son, and the Holy Spirit. Knowing that the entire universe is a creation of God and is entirely dependent on him for the existence of every living organism is a†¦show more content†¦In my opinion, Earth is just our temporary home and we are just passing through here on our way to live eternally with Him. With this being said, I think that one of the hardest things people have with Christianity is actually knowing whether or not to believe it. How do we know what’s actual reality? We have been given the intelligence by God in which we are expected to use, whether we are to use it to better understand the universe and how it works or to better our knowledge of Him. However, society along with science among other things, all affect our ability to think clearly, especially when it comes to the truth about spiritual matters. I believe that the truth about God and life and death all come to us by revelation. Everything comes full circle and I believe that there are things that help show God’s presence. However, I believe that God only reveals his truth to people who are humble enough to receive it. (Tripp) Because our God is perfectly good, when he created each of us with the same qualities or moral and goodness that he also possessed. Unfortunately, mankind has not used the freedom given to them in the way it was intended to be used and our morals have become tw isted and we have drifted away from how life was intended for us to be. We were all born as sinners and our goodness is also tainted with sin, which in turn effects our relationship with God himself. (Tripp) It is

Medicine in Britain and American Essay Example For Students

Medicine in Britain and American Essay Medicine in BritainIn Britain there is a National Health Service (NHS) which is paid for by taxes and National Insurance, and in general people do not have to pay for medical treatment; but people do sometimes have to pay part of the cost of drugs that the doctor prescribes. Every person is registered with a doctor in their local area, know as general practitioner or GP. This means that their name is on the GPs list, and they may make an appointment to see the doctor or may call the doctor out to visit them if they are ill. Registering with a doctor is a useful and efficient way, which brings convenience to both patients and doctors. GPs are trained in general medicine but are not specialists in any particular subject. If a patient needs to see a specialist doctor, they must first go to their GP and then the GP will make an appointment for the patient to see a specialist at a hospital or clinic. So generally speaking, the specislist will have enough time give careful exam and perfect treat to the patients. Although everyone in Britain can have free treatment under the National Health Service. It is also possible to have treatment done privately, for which one has to pay. Some people have private health insurance to help them pay for private treatment. Under the NHS, people who need to go to hospital may have to wait for a long time on a waiting list for their treatment. If they pay for the treatment, they will probably get it quickly. I think this phenomenon is not good and unfair. If some poor people have serious illness, they also have to wait in a long queue; so the result may be very bad. Luckily, nowadays the Britain government is discussing to put out more effective meatures. Medicine in the USUnlike Britain, the US does not have a national health care service. The government does help pay for some medical care for people who are on low incomes and for the old, but most people buy insurance to help pay for medical care. Some people cannot afford insurance but are not poor enough to get government help. The cost of medical insurance and the problems of those who can not afford it are an important political subject. I suggest that the government should put people into several categories. For example, the poorest, the less poorer, and the people having common income. Then the government give them different help according to their incomes. In the US, people wont stay in hospital for a long time after operation. That is decisided by medicinal policy there. The longer patient stays in hospital, the much money the insurance company has to pay. So the teartment time will be figured out by doctors accurately. That indicates though the America is a country which has good material benefits, there still has not sufficient funds for medicine.When people are ill, they usually go first to a general practitioner or internist. Unlike in Britain, however, people sometimes go straight to a specialist, without seeing their general practitioner first. Children are usually taken to a pediatrician (a doctor who is a specialist in the treatment of children). As in Britain, if a patient needs to see a specialist doctor, their general doctor will usually give them the name of one. On the contrary, the American doctors don not go to peoples homes when they are ill. People always make appointments to see the doctor in the doctors office. In emergencies, people call for an ambulance. Hospital must treat all emergency patients, even if the patient does not have medical insurance. Obviously, compared with that in Britain, going to see a specialist directly when come across emergency is more convenient. But do you know seeing a specislist needs a lot of money, so it is impossible for the poor to do so. And the facilities in big hospital are advanced than that in clinic, the poor also have difficulty to afford it. To sum up this two kinds of medical patterns in two countries, the best advantage is the national insurance, which is much more than that in China. The di sadvantage is that it may be expensive to see a private doctor. Because of the different levels of incomes, the rich and the poor will have unfair treatments. So the two governments should make out more reasonable medicinal policies to satisfy the peoples needs. Quotations:http://news.xinhuanet.com/overseas/2005-09/22/content_3526233.htmhttp://www.chinainfo.gov.cn/data/200512/1_20051223_125054.html

Leonardo DaVinci Essays - Giftedness, Age Of Enlightenment

Leonardo DaVinci Geniuses come few and far between in history. Hippocrates came in the late BC period. Einstein came in the late 1800s-early 1900s. Leonardo came in between the two of them, but is not recognized as well as they are. He was a brilliant human being. He was a master in the fields of painting, designing, engineering, and science. Most people know him merely as an artist, and some know him as an inventor, but not too many people know him for what he really was. This is because his life and his accomplishments are not taught, as in depth as they should be. During the height of the renascence, a genius was born in 1452 in the small town of Vinci, near Florence. He would become a great artist, engineer, inventor, and a scientist. His name was Leonardo, a name that would soon be associated with the word brilliant. He was born to Piero, the lawyer of the town, and Catarina, who gave Leonardo to his father, and left them both for a man of her social class. She is not mentioned in Leonardo's notebooks, as he was probably too young to remember her. Leonardo grew up feeling different from the other children. He had a strange curiosity that was lacking in the other children. He would buy birds from the markets, and set them free, because he thought it was wrong to keep them locked up in cages. He also had a strange curiosity about the world around him. He kept collections of "snakeskins, odd stones polished by water, birds' eggs, the skeletons of small animals, insects stuck on pins, tadpoles, and strange plants," in his room because they fascinated him. Leonardo would draw the things in his collection in a notebook. When his father saw the notebook, he thought that there was a possibility that Leonardo had a chance to become an artist. Piero went into Florence once a month on business and one time he brought some of his son's work. He showed it to his friend Andrea del Verrocchio. "He saw more than just mere talent in Leonardo" and almost immediately, Leonardo moved to Florence as Verrocchio apprentice. Leonardo never got married. From what is known, he did not have any children, either. I find this tragic, for if he had any children, they may have possibly continued in Leonardo's footsteps, and become great geniuses as well. Leonardo was so talented that after Leonardo painted two angels in the corner of Verrocchio's Baptism of Christ, Verrocchio never painted again. Soon after that Leonardo went on to paint the Annunciation, which was his first of only a few completed paintings. When Leonardo painted he generally experimented with new techniques, and paints, so once he finished perfecting the experiment he went on to another work. Leonardo's paintings are truly masterful. He made two copies of one of his first paintings, The Virgin on the Rocks. The first one he painted in Florence. The second one he painted for the Confraternity of the Immaculate Conception. He was commissioned to paint for them. He felt he was not being paid enough to create a new painting. Therefore, rather than refusing to paint, or raising the price, Leonardo, smart as he was, suggested that he copy of The Virgin on the Rocks for them. Although the paintings are relatively the same, there are noticeable differences in the details of the two of them. Leonardo's version of The Last Supper is truly the best version ever created. "Artists before Leonardo had tried to recreate this dramatic moment in Christ's life, but no one had succeeded with such nobility and force." Leonardo depicted all the apostles with such personality and grace that all of their emotions and feelings were masterfully revealed. The betrayal is shown beautifully as well. Truly, no one has ever come close to surpassing the true genius of DaVinci's depiction of the Last Supper. Another great painting by Leonardo DaVinci is the Mona Lisa. This is his most famous painting. Mona Lisa was the daughter of a Florentine merchant. She is sitting with her hands folded, with a particular grin, which is seen in many of Leonardo's paintings. Leonardo's inventions were way ahead of his time. He created plans for tanks, helicopters, submarines, and many other weapons of war and machinery. He also experimented with flying, and although now one really knows for sure, many people believe that he was unsuccessful at this. For every recreation of his experiment has used materials that Leonardo didn't have

Use of ~ Kana at the End of Sentence

Use of ~ Kana at the End of Sentence For new students learning Japanese, youll eventually come across sentences ending with kana. Sometimes from the context, its difficult to tell what kana means. How does it translate into a sentence? Heres the basic breakdown of this unusual Japanese sentence structure (unusual to English speakers, at least): When you see Kana at the end of a sentence, it is essentially inferring the English equivalent of I wonder. Its a relatively casual expression, and used quite often in conversation. Instead of just asking the question, its a way of couching it a bit, to encourage the listener to wonder as well.   Here are some examples: Ashita yuki ga furu kana.明æâ€" ¥Ã©â€º ªÃ£ Å'é™ Ã£â€šâ€¹Ã£ â€¹Ã£  ªÃ£â‚¬â€š I wonder if it will snow tomorrow. Ano hito wa supein-jin kana.㠁‚㠁 ®Ã¤ º ºÃ£  ¯Ã£â€š ¹Ã£Æ'šã‚ ¤Ã£Æ' ³Ã¤ º ºÃ£ â€¹Ã£  ªÃ£â‚¬â€š I wonder if he/she is Spanish. ~ kashira 㠁‹ã â€"ら can be replaced with ~ kana, though it is used only by females. Kore ikura kashira.㠁“ã‚Å'㠁„㠁 Ã£â€šâ€°Ã£ â€¹Ã£  ªÃ£â‚¬â€š I wonder how much it is. Dou shita no kashira.㠁 ©Ã£ â€ Ã£ â€"㠁Ÿã  ®Ã£ â€¹Ã£ â€"ら。 I wonder what happened. Here are some more phrases with ~ kana. Nani o kite ikou kana.ä ½â€¢Ã£â€šâ€™Ã§ â‚¬Ã£  ¦Ã£ â€žÃ£ â€œÃ£ â€ Ã£ â€¹Ã£  ªÃ£â‚¬â€š What shall I wear? Mattete kureru kana.Ã¥ ¾â€¦Ã£  £Ã£  ¦Ã£  ¦Ã£  Ã£â€šÅ'る㠁‹ã  ªÃ£â‚¬â€š I wonder if he/she will wait for me. Machiawase-basho machigaeta kana.Ã¥ ¾â€¦Ã£  ¡Ã¥ Ë†Ã£â€š Ã£ â€ºÃ¥   ´Ã¦â€°â‚¬Ã©â€"“é â€¢Ã£ Ë†Ã£ Å¸Ã£ â€¹Ã£  ªÃ£â‚¬â€š I wonder if I am waitingin the wrong place. Okane, ato ikura nokotteru kana.㠁Šé‡‘〠Ã¥ ¾Å'㠁„㠁 Ã£â€šâ€°Ã¦ ®â€¹Ã£  £Ã£  ¦Ã£â€šâ€¹Ã£ â€¹Ã£  ªÃ£â‚¬â€š I wonder how much money I have left. .æ  ¥Ã¥ ¹ ´Ã£  ¯Ã£ â€žÃ£ â€žÃ£ â€œÃ£  ¨Ã£ â€šÃ£â€šâ€¹Ã£ â€¹Ã£  ªÃ£â‚¬â€š I wonder if next year will bringsomething good. To ask the question and add an element of doubt or uncertainty I wasnt sure whether it would snow you would add  Ã£  ®(no) forming nokana.

Finance and Accounting Essay Example | Topics and Well Written Essays - 1250 words

Finance and Accounting - Essay Example The studies referring this approach view beliefs for Service Level Agreement (SLA) indicating the future behaviour of the students as well as effective learners. The study related to normative approach enables to provide a description along with classification of the types of beliefs related to SLA (Holliday, 1994). The normative approach comprises studies which include beliefs, methodologies, and relationship among actions along with their advantages and disadvantages (Kalaja & Barcelos, 2006). The normative approach can be beneficial to accounting as a new diversified research approach emerges with the approach, which would enhance the position of accounting research along with accounting theory (Coetsee, 2010). However, the normative approach disappoints to illuminate credible understandings regarding problems related to accounting practices for social and economic factors. It is also concerned with the development of normative theories which impose standards based on theories rel ated to quality information and relevant information about the consequences of conventional accounting system. It also reflects certain facts related to inefficiency of comparability among various financial statements due to a variety of alternative rules related to accounting. Moreover, normative accounting theories replicate various actions and processes that are approved by accountants in order to accomplish the desired goals or objectives (Banerjee, 2010). A positive approach can be defined as a determinant through which critical situations or crisis circumstances can be ignored by driving the opportunities to an expected higher level. The positive approach can also be determined through a positive drive. Positive approach also promotes the failure and success of an organisation as well (Barber, 2011). The role of accounting in positive approach can be described with respect to accounting aspects, role of accountant and impact of accounting on resources as well as people. Moreov er, the approach is structured on the basis of proposition for regulators, shareholders and managers for maximising the utility. The approach is completely opposite to normative approach (Womlib, 2001). Part B Literature Review According to the observation of Belkaoui (2004), in the context of normative approach, it can be stated that accounting in relation to descriptive approach can be critically evaluated through normative methodology. Normative accounting theory justifies what should to be done rather than what it is. It can be viewed that in the professional field of accounting, a belief is widely apprehended that accounting is considered as an art which is not formalised. Furthermore, it also entails methodologies used in traditional aspects that can be considered in the establishment of accounting theory. It also justifies these facts that by coding of accounting practices. Moreover, in the context of oversimplifying, the complex nature of accounting phenomena and issues can be identified which are essentially required in order for formulating accounting theory. The methodology of normative approach can be considered in order to validate a few of the accounting practices that are required to be approved. It can be stated that among the studies provided in normative approach, Moonitz and Sprouse deserve special mention. Normative accounting theory emphasises on reference theory, thus enabling an appropriate way of making the prediction of various accounting phenomena, along with evaluating interactions amid accounting variables in the

Que Onda Urban Youth Culture and Border Identity. BOOK Essay

Que Onda Urban Youth Culture and Border Identity. BOOK - Essay Example This means that the concept of identity is the people’s way of life and its effects on the political choice and affiliation. The author went further to postulate that the person’s identity may post a great challenge in the way the community relates to power and politics (Bejarano, 2005). Indeed, the aspects are more evidenced in the struggles, which characterize the cultural practices and social institutions about their daily lifestyle. In essence, the politics of identity determines the political direction along the boarder region (Bejarano, 2005). However, the fact that the cultural institutions and conditions in the area were extremely oppressive; it hindered the free articulation of the political situation. Notably, the only sign of relief on the politics of identity in the region would be a critical engagement and insight of the beliefs and cultural practices, considered to have significant impacts on the political players and scenes (Bejarano, 2005). For the Latinas/os along the boarder region, some of the factors, which influence identity development, include historical, biographical, institutional, and socio-cultural contexts (Bejarano, 2005). Notably, all the factors have meaningful contribution to the believability, intelligibility and relevance to the social context in the boarder region. On the historical factors, the Latinas/os have unique cultural beliefs that are considered to be controversial to the political development and affiliations, and the identity of the occupants (Bejarano, 2005). Notably, the historical oppression of the Latina/os could be traced from the American relationship with the Europeans. Though there were elements of multiculturalism in the region, the different groups of people, they had to hold their traditional cultural heritage as a form of identity (Bejarano, 2005). In addition, they had to acknowledge the oppression

The Paradigm Debate Essay Example for Free

The Paradigm Debate Essay The heart of the debate between the quantitative and qualitative paradigms in research is based on the authenticity and correctness of the data gathered from each approach. I believe that the central debate is based on which paradigm best portrays what is real, what is scientific and what is valid. The endless debate of these two approaches will stay if not for the most part of the 21st century but a few more decades from now, since there has been slow development in the field of research methods (Mahoney Goertz, 2006). The quantitative approach says that the rigors of science, the objectivity of the scientific approach and the use of statistics will generate the true picture of the problem as what the research had entailed to investigate. On the other hand, the qualitative approach says that human life cannot be thought of as variables, experiments or even number because it takes out the essence of the social interaction, the emotional and mental processes involved in the experience or the behavior. In the past, the distinction between what data or variables lend itself better to quantitative approach and which data should be examined using the qualitative approach was clear (Tashakkori Teddlie, 2003). But at the moment, the rising awareness of the qualitative approach as a valid research method and the quantitative approach becoming more cognizant of the less objective variables are in a battle to which approach will yield the most valid and truest result. In the past the quantitative approach was the only way to do research, the introduction of anthropology and ethnographic researches have widened the research methodology of various disciplines (Salomon, 1991).   With it was the start of the unending debate over which approach was most beneficial to the research. The idea however is a far cry from the present state of mixed methods approach, recognizing that each approach had its own merits, a different breed of research approach now utilizes the two paradigms and calls it mixed methods approach. As a student of psychology, I am inclined to favor the qualitative approach as it is more able to provide a deeper understanding and meaning of the variables being studied, it would make more sense to me to explore how bipolar construe friendships which can never be captured by the use of a quantitative friendship scale which offers less insight to the experiences and dynamics of friendships. However, the scientific part of me wants to believe in the wisdom of objectivity and science, I have been trained under the old school experimental and behavioral psychology which gave much importance to experimentation and control of variables. This would mean that my orientation towards research is that of the quantitative fervor. Choosing which side to favor is like asking me to choose between the devil and the deep blue see, each approach presents a different understanding of the variables under study and I am often reminded of the nature and nurture debate which predominated the developmental psychology field. Therefore, I would rather say that I support the quantitative approach because it has been around far enough to at least become more refined to provide better measures and control for the study of variables   which in the past have been questioned with regards to the validity and reliability of the results of the study (Adcock Collier, 2001). Moreover, the quantitative approach is the form mostly accepted by the scientific community and therefore is more established and more credible, although it does not mean that all quantitative researches are excellently written but that some may have sacrificed the integrity of the conduct of the research due to budget constraints or a poorly designed research method (Mahoney Goertz, 2006). The quantitative approach has reached an almost cult like following and dissenters have naturally went to support the qualitative approach but whichever it is, I am convinced for now that the quantitative paradigm has more sense and purpose than qualitative approaches (Mahoney Goertz, 2006). References Adcock, R. Collier, D. (2001). Measurement validity: A shared standard for qualitative and quantitative research. American Political Science Review 95; 3: 529-546. Mahoney, J. Goertz, G.(2006). A tale of two cultures: Contrasting quantitative and qualitative research. Political Analysis 14: 227-249. Salomon, G. (1991). Transcending the qualitative-quantitative debate: The analytic and systemic approaches to educational research. Educational Researcher, 20, 10-18. Tashakkori, A. Teddlie, C. (2003). Handbook of Mixed Methods in Social Behavioral Research. Thousand Oaks, CA.: Sage Publications.

Rome and Juliet Essay -- Literary Analysis, Shakespeare

L.O.V.E.: Land of Joy, Ocean of Tears, Valley of Happiness, End of Life Four letters of the alphabet, e, o, l, v, can cause a variety of consequences such as death or happiness because once arranged in a certain order, they spell love. Love happens to have many different forms that change depending on what and who someone feels love for. When varying types of love intersect, they end up creating chaos or happily ever afters. The endings formed by the intersection depend on whether the love is nice or malicious. Nice love causes weddings with horse-drawn carriages, while malicious love causes people to lose their pulse. Sometimes it does not make a difference how powerful love is, just the fact that someone is feeling affection could cause unwise decisions, since the person could be acting with temerity. The different types of love shown in Romeo and Juliet by William Shakespeare end up either complementing or contradicting each other when it comes to the actions of the characters and the fates of those characters. The main and most common type of love in Romeo and Juliet is romantic love. Romantic love is when somebody loves someone in a way that his or her heart connects with the other person’s heart and they go on dates, embrace each other, and sometimes get married to each other. When people amorously love each other, they will do bizarre and insane things for each other, so romantic love is very powerful. Romeo says: Then plainly know my heart’s dear love is set On the fair daughter of rich Capulet; As mine on hers, so hers is set on mine, And all combined, save what thou must combine By holy marriage. (Shakespeare 2.3.57-61) Romeo and Juliet both truly, romantically love each other since their hearts connec... ...p love has to do with people that are not relatives, such as classmates. Fake love is when people think or assume someone is in love and it causes confusion because people are assuming the wrong thing. When types of love complement each other, decisions are simple because the kinds of love support each other. On the other hand, contradicting forms of love make decisions difficult because they do not support each and make the character choose which form of love is more powerful. The different types of love found in a person’s life can amaze some people and when making a decision, thinking about how kinds of love interact can make deciding effortless. Although we all might think those four letters of the alphabet are very trouble-some, we have to admit that without them, our lives would be nondescript because everyone needs a little love in their life to enjoy. Rome and Juliet Essay -- Literary Analysis, Shakespeare L.O.V.E.: Land of Joy, Ocean of Tears, Valley of Happiness, End of Life Four letters of the alphabet, e, o, l, v, can cause a variety of consequences such as death or happiness because once arranged in a certain order, they spell love. Love happens to have many different forms that change depending on what and who someone feels love for. When varying types of love intersect, they end up creating chaos or happily ever afters. The endings formed by the intersection depend on whether the love is nice or malicious. Nice love causes weddings with horse-drawn carriages, while malicious love causes people to lose their pulse. Sometimes it does not make a difference how powerful love is, just the fact that someone is feeling affection could cause unwise decisions, since the person could be acting with temerity. The different types of love shown in Romeo and Juliet by William Shakespeare end up either complementing or contradicting each other when it comes to the actions of the characters and the fates of those characters. The main and most common type of love in Romeo and Juliet is romantic love. Romantic love is when somebody loves someone in a way that his or her heart connects with the other person’s heart and they go on dates, embrace each other, and sometimes get married to each other. When people amorously love each other, they will do bizarre and insane things for each other, so romantic love is very powerful. Romeo says: Then plainly know my heart’s dear love is set On the fair daughter of rich Capulet; As mine on hers, so hers is set on mine, And all combined, save what thou must combine By holy marriage. (Shakespeare 2.3.57-61) Romeo and Juliet both truly, romantically love each other since their hearts connec... ...p love has to do with people that are not relatives, such as classmates. Fake love is when people think or assume someone is in love and it causes confusion because people are assuming the wrong thing. When types of love complement each other, decisions are simple because the kinds of love support each other. On the other hand, contradicting forms of love make decisions difficult because they do not support each and make the character choose which form of love is more powerful. The different types of love found in a person’s life can amaze some people and when making a decision, thinking about how kinds of love interact can make deciding effortless. Although we all might think those four letters of the alphabet are very trouble-some, we have to admit that without them, our lives would be nondescript because everyone needs a little love in their life to enjoy.

Financial statement analysis Essay

Financial statement analysis is a process which examines past and current financial data for the purpose of evaluating performance and projecting future risks and potential of a company. Financial statement analysis is used by various people and companies for different reasons, e.g. investors, creditors, lending officers, managers, employees and many other parties who rely on financial data for making economic decisions about a company. The objective of this David Jones financial statement analysis is to identify the company’s performance issues, to provide suggestions and recommendations by employing the Ratio Analysis method and analysing Profitability, Efficiency, Short and Long term Solvency, and by using Market Based Ratios. The following report outlines the financial performance of David Jones Limited based on the FY2011 & FY2012 Annual Reports. The key measures used to assess company performance are Profitability, Efficiency, Short & Long-term Solvency and Market-Based Ratios. David Jones has performed well in a few areas which include having solid cash flows, low debt, a strong balance sheet and assets in prime locations; however there is definite room for improvement with regards to sales performance, and it needs to address the high cost of sales and sluggish inventory in order to turn around company profitability and performance. We have studied your 2011 and 2012 financial reports and statements and can see that your company’s sales performance has been declining year on year. Sales revenue for FY2012 was down -4.8% when compared to FY2011, and FY2011 sales were down -4.45% vs. FY2010. Your chairman and management have blamed this on the depressed consumer sentiment and increased global competition as a result of the strong Australian currency. â€Å"The uncertainty of Europe and USA and volatility in global equity market have contributed to a general feeling of uncertainty, the strong Australian dollar also contributed to price deflation and encouraged spending offshore.† (page 2, Annual Report) Profitability In FY2012, all measures of profitability were considerably down on last year. Gross Profit was down from $767m to $670m, and the Gross Profit margin (GP %) was down 160bp to 37.5% (-4.2% on FY2011: 39.1%). The poor GP % has been the result of discounting in a competitive environment and dealing with excess inventory on hand at the commencement of FY2012 (page 5, Annual Report). When compared to your main competitor Myer (Market Capitalization 1.59b1 Vs. DJS 1.477b2), there is a large variance between the Gross Profit Margins of the two companies (Myer GP % FY2012: 49.3%3, +160bp from previous year, DJs-FY2012: 37.47% -160bp). This can be attributed to Myer’s much lower Cost of Goods Sold (COGS) (Myer 56% Vs. DJs 62.5% in FY2012). Myer has a competitive advantage in the marketplace with a larger network of stores and greater buying power. Their larger volume of purchases may mean they are able to obtain lower cost prices with suppliers. However, there are a few key areas you have identified in your Future Strategic Direction plan which we feel will assist in lowering your COGS and result in a better GP % rate. Firstly, signing exclusive brands to your portfolio will ensure product differentiation to customers and better control over supplier trading terms and prices. Secondly, the Cost Price Harmonisation that you are engaging in with suppliers (page 3, Annual Report) is key to maintaining your GP % and ensuring that your COGS do not rise and prices do not become uncompetitive with international retailers. Thirdly, discontinuing lower margin categories and moving towards a greater product mix of higher margin categories (page 4, Annual Report) will increase your GP % in the long run and ensure you maximize the profit outcome from the inventory you carry. For example, introducing more private label house brands could be one strategy in which to increase the proportion of higher margin products in your portfolio. The Net Profit Margin in FY2012 dropped drastically compared to FY2011 (-36.9%, $101 vs. $168 million), with sales revenue dropping -4.8% ($1.867b vs. $1.962b). It was however, on par with Myer at 5.4%. The main factor contributing to the big fall in net profit were the high operating expenses over FY2012. Depreciation expenses were up by +13.23%, leasing expenses were up by +6.1%, advertising and marketing had gone up +19%, administration expenses were up by +29.4%, and finance costs were up +40%. Excess inventory during the clearance period also resulted in heavier discounting and contributed to the fall in net profit. Whilst your company has noted Cost of Doing Business (CODB) Reductions as one of the points in your Future Strategic Direction Plan, there are many other areas that can be addressed to ease operating costs. For example, a reduction in the size of all or some of your retail stores will result in savings in store costs such as leasing, staff, utilities, and so on. This could be implemented in conjunction with the Omni Channel Retailing strategy as highlighted as the first point in your Future Strategic Direction Plan (page 3, Annual Report), as customers move away from traditional bricks and mortar shops and increasingly to online shopping destinations. The excellent growth rate in HY2013 of your online store4 highlights the opportunities in the online channel and the change in customer shopping behaviour. With regards to the Asset Turnover ratio, your company performed slightly better than Myer Holdings in FY2012 (1.5 Vs 1.34, Refer to Appendix B). Internally, there was an 8% drop that was due to sluggish sales performance (1.5 Vs. 1.63, Refer to Appendix A). Since your Net Profit Margin dropped dramatically in FY2012, the Return on Assets (ROA) followed suit and decreased by -41% (from 13.96 to 8.23, refer to Appendix A); not a good result in asset management performance. Your company’s property portfolio consists of 4 buildings valued at $612 million (page 5, Annual Report). All of these buildings are in the prime locations, with two in the Sydney CBD and two in the Melbourne CBD. The rental income is assumed to be in the vicinity of $39 million per annum (page 5, Annual Report). If a reduced size store was considered, a potential income of $10-15 million could be generated per annum, increasing the net profit percentage by 9-14% (Net Profit FY2012 – $101,103,000). Your company’s re-development consideration is a long-term process and we believe it will be successful in generating positive ROA with the appropriate planning. Improving the Gross Profit margin while maintaining current overheads will result in a positive increase in the Net Profit margin position and enhance the overall performance of the company. Efficiency Efficiency is more meaningful when compared to peers in the same industry and can assist in identifying businesses that are better managed relative to others. By comparing your figures with Myer, your company performed better in Inventory Turnover (89 days vs 96 days, Appendix A & Appendix B), which means you have a better stockturn and are generating revenue from your inventory in a shorter period of time. However, 89 days is still a fairly high measure as it means you are sitting on stock for an average of 3 months before it is sold through. To improve your inventory turnover, you could consider dropping your bestselling items more frequently to stores, but with smaller quantities each time. This will ensure that the stores which are selling through the stock quickest remain in stock at all times, without a large amount of unsold stock building up in the slower performing stores and affecting your inventory turnover. It also means you will be generating sales and cash more quickly from your stock investment. Myer performed slightly better on â€Å"Average Days Sales Uncollected† (DJS: 3.5 days vs. Myer: 2.5 days, Appendix A & B). To improve this measure for example, you could encourage more online sales to generate faster turnover into cash than store card sales which are monthly billings. Internally, FY2012 performed slightly better than FY2011 in Average Days Sales Uncollected (FY2012: 3.5 vs. FY2011: 4 days) but worse in Inventory Turnover (FY2012: 89 vs. FY2011: 87 days). The differences were negligible. Short-Term Solvency David Jones has a good ability to meet its short-term financial obligations, with a Current Ratio of 1.05 in FY2012 (Appendix A) outperforming Myer at 0.88 (Appendix B). However, since the Quick Ratio is not high at 14.4% (Appendix A), short-term liquidity could be an issue. When compared with Myer at 11% (Appendix B), David Jones has performed better. The Current Ratio performed better in FY2011 than FY2012 by 14.6% (Appendix A). The main reason for this is the 15.1% increase in Current Liability ($306 million Vs. $266 million), with the $40 million difference due to an increase in Account Payables. There is no change in the Quick Ratio from FY2011 to FY2012 (14.4%), i.e. on the low side and short-term liquidity can be an issue, should not allow it to be deteriorate. The â€Å"Cash & Cash Equivalents† and â€Å"Receivables† figures totaled $36.935 million which represented around 14% of â€Å"Payables† in the 2012 Annual Report. In order to achieve a better short-term liquidity position, a more efficient ordering & inventory control system should be implemented. Less inventory on hand equates to more cash and liquidity. Excess inventory can jeopardize a company’s liquidity, in addition to causing stock problems and markdowns at the end of a season as was evidenced in FY2012. Long-Term Solvency You company performed much better than Myer Holdings in the area of Long-Term Solvency. Your company has demonstrated consistency in this area and long-term solvency should not be an immediate issue with your organization. The Debt to Equity ratio showed that there was an increase of 11% in FY2012 compared with FY2011 (Refer to Appendix A), i.e. the liability has gone up relative to shareholders’ equity. The main contribution to the increase is due to the +22.3% ($265m Vs. $216m) increase in the Payables account. It is important to ensure that this trend does not continue and that debt does not continue to rise when compared to equity levels. With strong non-current assets of $917 million & total assets in excess of $1.24 billion, the Debt to Total Assets ratio is healthy, with FY2011 at 35% and FY2012 at 37% (Refer to Appendix A) respectively. The extra 2% was due to the liability increase and it was the fallout of excess inventory as discussed in the short-term solvency section. Market-based Ratios To calculate the Price/Earnings (P/E) Ratio, we used the share price on 16/5/2013 ($2.80). This equates to a PE ratio of 14.43, with the Earnings yield ratio at 6.93% and the Dividend yield ratio at 6.25% (dividend was 17.5c). Myer Holdings’ dividend yield was around 7% (dividend of 19c with share price at $2.70). The market-based ratio is higher than your main competitor (Myer PE ratio is 11.8)5. However the Price/Earnings ratio indicates that today’s share price of the company is on the low side as it is below 15. The majority of analysts believe that the company is performing below par and do not recommend buying or holding David Jones shares at the moment. Eva Brocklehurst of FNArean.com is quoted as saying in March 2013, † David Jones (DJS) is transforming. For brokers it’s not a moment too soon, as department stores have been plagued by a soft consumer environment and a need to respond to new trends in shopping. In its first half results the company has flagged progress with its strategic plan, reducing costs and expanding margins. Earnings were ahead of expectations for the half but sales growth was not. What pleased was the increased margin. What concerns brokers? Most importantly, a lack of sales momentum. There’s no Buy rating on the FNArena database. Two brokers have downgraded ratings to Sell in the wake of the results. There are five Sell ratings. There was one upgrade to Hold, and there are three Hold ratings. The consensus target price is $2.73, suggesting 11.5% downside to the last traded share price. A dividend yield of 5.5% is reflected in consensus earnings forecasts for FY13.†6 Performance Issues As highlighted above, your declining sales performance is the biggest concern for shareholders and needs to be addressed immediately. Whilst earnings were ahead of expectations, this was managed by cost reductions and a move towards increased margins. An improvement in sales in conjunction with the efforts you’re undertaking to reduce expenses and the cost of doing business will result in an improvement in the bottom line and signal confidence in the company and a turnaround for investors. David Jones has been labelled as an up-market department store. Australia’s $12 billion fashion retail industry is forecast to grow by only 0.5% in FY2012 with only an average 1.2% annualised growth expected for the next 5 years, according to analysis group IBISWorld. Furthermore, IBISWorld says shoppers are now more likely to buy low to mid-range priced clothing which has contributed to the declining value of retail sales. In general, the outlook is not too positive for the industry.7 Greater differentiation is required between David Jones and Myer in order to attract and retain customers. Mark Ritson, Associate Professor of Marketing at Melbourne Business School commented, â€Å"David Jones and Myer are just two sides of same boring coin.† He says, â€Å"I still believe to this day that most people coming out of either David Jones or Myer on Bourke Street don’t know which one they just come out of.†7 Some of the issues have been addressed by your company’s Future Strategic Direction Plan, for example, a move towards Omni Channel Retailing, building a â€Å"Home of Brands† strategy which differentiates David Jones from Myer, and cost improvements including GP margin improvements, CODB reductions and Cost Price Harmonisation with suppliers (pages 3-6, Annual Report). Conclusion A thorough review of your company’s FY2011 and FY2012 Financial Report & Statements has indicated that David Jones has a strong balance sheet, solid cash flows, low debt, and assets in prime locations. David Jones has performed on par, or better than Myer in the areas of Net Profit Margin, Asset Turnover, Inventory Turnover, and Short & Long-term Solvency. However, the company’s declining sales performance is the biggest area of concern. Almost all measures of profitability were worse than Myer and have been falling when compared to David Jones’ own performance in prior years. We believe that further differentiation from Myer, cost reductions & margin improvements, harmonization of prices to become more competitive with international competitors, better inventory management & a reduction in excessive stock, reduced retail floor space, and the move towards Omni-Channel Retailing will enhance the value of your company and result in better performance for all stakeholders. We hope this report has provided insightful recommendations into improving the performance of your company. This report has been generated for your company’s own reference and not for any other purposes. Other companies or individuals should not use or rely on any material contained within this report without the consent of our office.

Imagining the Future in Iraq Essay - 1293 Words

Imagining the Future in Iraq The future of Iraq remains unclear. There are those who have tried to categorize the current conflict as the next Vietnam. Others have dubbed it the next Afghanistan, and others still see a future for Iraq unlike any seen in history. In the midst of all this speculation, one thing is certain: eventually, the US military must withdraw from occupied Iraq. As a matter of history, occupation does not last unless there is a concomitant colonization and/or a significant population influx. Since the latter is absent from the current situation in Iraq, it holds that an eventual American military withdrawal is inevitable. 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