The Insider Secrets for Free Samples of Classification Essay

The Insider Secrets for Free Samples of Classification Essay It's impossible not to shed the major point and logical stream of ideas without having a writing plan. A creative outlet is, for a lot of people, a great way to discover what they defines them. Our writers are specially vetted and trained to make sure they work diligently to fulfill all your requirements. It is a distinctive dance form for the reason that it allows dancers to move freely when using the entire body to reflect their personalities through dancing. There's no topic too tricky for our experts. As an example, popular inventions could possibly be classified in accordance with their significance to the humankind. The primary purpose of such investigation is to divide the entire information into various categories and analyze them to come to the correct conclusion. Classification of the assorted kinds of hobbies shall be discussed below. Ensure you describe or define every one of your categories. You may wish to develop something that has definite categories to permit for comparison, but you'll also need to prevent topics with too many categories. The categories have to be exhaustive. Whatever They Told You About Free Samples of Classification Essay Is Dead Wrong...And Here's Why Especially, the job of a biomedical equipment technician is surely significant since they help to keep the health equipment functional at all times. Don't hesitate to select any document you require. Their constant research increases the founding of new medicine and much better manufacturing processes. Ideas, Formulas and Shortcuts for Free Samples of Classification Essay Together with the topics, you'd discover loads of papers at no cost. You might also want to suggest more research or comment on things that it wasn't possible that you discuss in the paper. Then select the whole topic you desire to write about. Some topics may have several possibilities, and so you will want to choose which angl e you're approaching it from. The Key to Successful Free Samples of Classification Essay Start looking for examples which provide a regular representation of the class. You should also supply relevant examples. Essay examples are valuable for several reasons including the simple fact you will be in a position to observe the structure of a finished product, you will have the ability to know just what you're striving to recreate, and you are going to be able to rest assured that you're working through the procedure properly. You should offer several illustrative examples. One of the very first things to think of when learning how to compose a classification essay is the structure. After you have decided on the topic for a classification essay and have studied it with distinct strategies of writing, you should be prepared to compose the very first draft. There's no ideal solution on the best way to compose an effective essay. There are plenty of actions to keep in mind when c reating an excellent classification essay. At our essay assistance, essays are always delivered in a brief moment. Make certain you learn how to compose a classification essay. Writing a classification essay is a task that demands delicate strategy and considerable work. A classification essay on friends is not too difficult to write. The simplest way to learn the sort of an essay is to realize the writer's point of view. Decide what type of essay that you need to write. An excellent essay is always based on an ideal outline which necessitates great work and time to be written in a great way. When it has to do with completing a professionally written essay, there are a great deal of unique elements to the process that you will need to think about. Whispered Free Samples of Classification Essay Secrets No paper written for a different client is used for a different customer. For instance, a PDF file is going to be noted PDF in the search engine. It is quite a practical tool.

Essay on Standards and Perceptions of Male Bearty...

Throughout history there have been many changes in the standards and perceptions of male beauty in Western culture. The portrayal of the male form throughout time, in art and sculpture, reflects the culture’s morals, values, and beliefs, among other things. In paintings and sculptures, artists depict the qualities in men that are important to the time period of their works. Perceptions of male beauty and their image can also represent a person’s social status in society, such as being noble, rich, or both. The male themes seen throughout art include heroes, the supernatural, biblical figures, and idealized bodies, to name a few. Some of the time periods that illustrate the importance of male beauty and image are the Baroque period,†¦show more content†¦The bodies of these men show the importance Neoclassic society placed on portraying the ideal male body from Greece. â€Å"The male figures have taut muscles and determined gazes and the repetition of the male f orm symbolizes their unity and seriousness† (Bluffington.edu). The men in this painting also appear statue-like, another characteristic of the Neoclassic male image. Transitioning from Baroque to Neoclassicism, the male form went from portraying the average, everyday male to focusing more on showing the strength and heroism of men. Continuing on after the Neoclassical period one can continue to see the male image in art evolve as well as societies changing standards and perceptions in the Romantic era. Romanticism rejected the ideals of Neoclassicism and the Enlightenment. Western culture began to shy away from the order and reason of classical beliefs and became interested in natures unruliness, natural goodness of mankind, and emotional expression. Romanticism was also triggered by changes in science. In paintings, artists of Romanticism used a more expressive and individualistic style as opposed to the idealized image of Neoclassicism to portray their men. â€Å"In art and literature, Romanticism typically refers to the late 18th century and the 19th Century† (reviewpainting.com) A romantic painting to analyze is Friedrich’s Wanderer Above the Sea of Fog (1818). This painting shows the male figure alone in

Introduction to Working with Children free essay sample

Assignment – An Introduction to working with children D1 Nursery schools are a statutory setting for children under five. The main purpose of them is to provide pre-school education and sessional care for children aged 2-4. They are entitled to 15 hours free each week at a nursery school. Nursery schools are usually open from 9am 12pm and 1pm 3pm and most are attached to a primary school. They follow a curriculum, the EYFS, to educate the children. Nursery school are also a valuable provision because going to nursery can provide children with many different experiences and can help them to develop their social skills and begin forming relationships with other children. A statutory setting for over fives is primary school. Primary schools provide education for children aged between 4 and 11 years old. They are usually open from 9am 3pm. Primary schools follow a curriculum which covers, the EYFS in reception class and also Key Stage 1 and Key Stage 2, from year 1 to year 6. Children can also further develop key social skills, in primary school, through the interactions and relationships they have with other children. D2 One provision in the private sector, for children under five, are nannies. Nannies provide childcare within the family’s home. A nanny will often live with the family, depending on the individual circumstances, allowing 24hour care to be provided. Nannies may care for children of any age, although maternity nannies or night nannies, will generally only provide care for children from newborn to five years old. After school clubs are one childcare setting, in the private sector, for children aged between five and seven. Often parents working hours will not coincide with the school hours of the children, in that case after school clubs are a very useful provision. An after school club provides care for school age children, from the end of the school day, usually 3pm up until 6pm at the latest. They will usually be based in or near schools and provide a variety of activities, including sports, arts and crafts and many others. D3 Play specialists work with children, of all ages, and their families, within the family’s home or with children in hospital. They can provide advice and ideas for parents on ways to engage their children in play, if parents are experiencing difficulties. They aim to provide children with a variety of play activities to meet the child’s individual play needs. Both therapeutic and developmental activities for the children can be provided by play therapists, to help explore existing problems and provide coping strategies for children and their families, keeping in mind the individual emotional, physical, developmental and social needs of the child. Within a hospital setting they can help children to feel more comfortable and at home, by helping them to cope with the separation from their family and prepare them for the stress and difficulties the child might face during their treatment. D4 + C1 + A + D8 One of your professional responsibilities within a childcare setting is to keep information about children and their families confidential. All confidential information that the setting holds should be kept in a locked filing cabinet. As well as this all staff, volunteers and students must read and sign the setting’s confidentiality policy. Information that you learn during the course of your work is confidential and you must be careful not to discuss it outside of the workplace or with anyone who does not have direct involvement,’ page 315, Child Care and Education, Penny Tassoni. This means that staff members and students on placement in a childcare setting must not discuss any information they have been told, ou tside of the setting or even in the setting’s staffroom, as they could be overheard, by people who do not need to know that information and should not know about it. Care must be taken at all times by staff that they do not gossip or accidentally let slip about any information they know to staff or anyone else, who does not need to know that information. The parents or guardians of the children, in the setting, must always be informed of what information is held about them, in accordance with the Data Protection Act. This is also important in building trust between you and the parents, for example if you did let slip a piece of confidential information about a child, outside of the setting and the parents found out about it, you would loose their trust in you and in future they may be far more reluctant to tell you information about the child and their home life, which could actually be very important for you to know. However, there are some instances in which you should refer information about children and families to other professionals in the setting. For example, if you notice a child coming into the setting, with unexplained injuries, such as cuts and bruises and are concerned that this could indicate possible abuse, this should be reported to your supervisor, so they can pass this information onto the appropriate professionals and the matter can be investigated further. Also if a child tells you something or you notice unusual changes in their behaviour, which leads you to believe that child could be a victim of abuse, this should also be reported to your supervisor, as the health and safety of the children in your care should always be put first. Another example of this could be if a child presents particularly challenging behaviour, which begins to be a worry. In this case the parents should be notified of the problem and it may also be necessary to refer the child to a specialist. D5 + B1 When preparing to work in a placement it is important to first find out about the placement. If the setting has a website, it may be a good idea to look it up and read through the information on there, so you know a little bit more about how they work, what exactly they do their and what they provide. It is also essential that you get in contact with the placement yourself, either by writing them a letter, calling them on the phone or sending an e-mail, so you can ask them what they expect you to wear, what time you should arrive, what time you will finish, who your supervisor will be and if there is anything you will need to bring with you. The placement should provide you with a copy of their rules and policies, when you start. However, if they don’t you should ask them for a copy as it is vital you read these. First impressions are very important, so on arrival at your placement it is important that you maintain a certain standard of behaviour, making sure you know how you will get to the placement and how long it will take you is a good start, so that you can ensure you will be punctual. Also making sure you are dressed smartly and well prepared. This shows the placement that you respect them, that you want to be there and that you are taking it seriously. It is very important to give a good impression on placement, as this will help build their trust in you. First impressions also tend to stick in the mind and the impression you give could affect their view of you for the remainder of the time you spend there and how likely they would be to accept you for another placement there in future or even a job. D6 + D7 Having a variety of dolls, within a childcare setting, that show diversity, for example dolls with different coloured skin or dolls that are depicted with a disability, such as being in a wheelchair, is a good and easy way of catering to the individual children in your care. For example, having a doll that resembles themself may help a child of a different race feel more relaxed and less out of place, in a setting, where perhaps there are very few or no other children of their race. Also this can help children begin to learn about diversity and get used to the fact that other people may look very different to themselves and may have disabilities. Another good way of showing the value of each individual is to show an awareness of different cultures within the setting. One way of doing this could be by teaching the children songs and dances from different countries. The children can begin to learn from this that everyone likes to sing and dance, but different cultures have their own special ways of doing this. Also to expand on this activity you could also provide instruments from different countries for the children to experiment with as well or even ask parents if they have instruments that the children could bring in to listen to or try out. B2 + D8 It is important to always show a positive attitude to work while in a childcare setting and you can demonstrate this in many ways. ‘Always remember to say please and thank you even if you are in a rush,’ page 316 Child Care and Education, Penny Tassoni. Saying please and thank you is an example of basic courtesy, you do not want to appear rude or ungrateful and so it is very important that you are careful to use proper manners anywhere you work. You should also always try to remain non-judgemental and not allow your own prejudices or personal feelings to influence how you treat your colleagues, the children and parents of the children. Showing that you respect the parents is also very important. If you need to speak to a parent or a parent wishes to speak to you about something confidential, you should ake them to the office or another room where it will be private, if at all possible, as this is a good way to show that you respect the parent. Teamwork, communication skills and showing some initiative are also very important. When given a task, always make sure you fully understand it and don’t be afraid to ask questions if you are unsure about anything, you should always ask for help when you need it. If you have a lot of ta sks to complete, figure out which are the most essential and do those first before carrying out the less important tasks, this is one way to show your initiative. You can also demonstrate a positive attitude through using positive, open body language and smiling, by doing this people will feel more comfortable around you and more able to approach you. A* There are three different learning styles, auditory, visual and kinaesthetic. Recognising your preferred learning style can be very useful in planning your studies and revising. For example, an auditory learner could benefit from listening to a recording of important points as they go to sleep, while a visual learner would probably benefit more from highlighting different key words in their notes. I am predominantly a visual learner and there are many ways I could use this knowledge to aid in my learning. While taking notes during class for instance, I could draw diagrams and sketches that illustrate the topic and relate to specific paragraphs, which would make the information a lot easier to remember and would help find the key points quicker when revising. Also drawing flowcharts, where applicable, and using mind maps would be useful to help me study and would also be very valuable to revise from later on. The visual journey or story technique could also be a good way to remember things for a visual learner, such as myself, as this technique links information you need to remember to a visual journey or story, which helps when trying to memorize something that you can’t necessarily ‘see. ’ It could also be useful for me to think about the way I layout my notes as the organization and layout of notes, could help to make them more visual and therefore easier to remember and revise from. D8 Bibliography Tassoni, Penny. 12th October 2000, Certificate in Childcare and Education, Heinemann 1st edition

Police and Career Choice Essay Example

Police and Career Choice Essay Career choice is a choice to do with our future. We have to choose a career that we are interested in. The career I would love to do in the future is to be a police officer or a detective. The question I have chosen for my college application is â€Å"What inspired you to pursue your career choice? † The definition for pursue is to proceed in accordance with and the definition for inspire is to animate, as an influence, feeling, thought, or the like. What inspired me to pursue my career choice is how the police show us that we can trust them as heroes. They help everyone by making our community safer. Police officers save lives from danger. The person who inspired me to choose my future career choice is Detective Gonzalez. Detective Gonzalez inspired me by telling me how he saved lives and helped people out of the World Trade Center. He was brave enough to go in there and get out safe. He is a hero to me and it shows me how people look at him as a hero because of what he did. He started as a police and ended up as a detective. A police officer or a detective is my career choice because I want to be a hero. I would love to help others and help make our community safer. I would love to make a difference in the world by helping others with whatever problems they are dealing with such as racism, robberies, etc. , We will write a custom essay sample on Police and Career Choice specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Police and Career Choice specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Police and Career Choice specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

How to Start a Club in High School 8-Step Guide

How to Start a Club in High School 8-Step Guide SAT / ACT Prep Online Guides and Tips Do you want tostart a club at your high school?If your school doesn’t offer a particular club or group that you’re interested in, starting your own is a great way to meet new people and spend time doing something you enjoy. You'll also get leadership experience that can help strengthen your resume and college applications. Read on to get step-by-step instructions on how to start a high schoolclub. Overview of High School Clubs Before you start your own club, you want to make sure that you understand how high school clubs are run and why they're important. Clubs are a great way for students to participate in activities they enjoy, learn new skills, and meet new people.High school clubs can cover a wide variety of topics, from math to skiing to protecting the environment and more. Club meetings are usually held after school. Some clubs meet regularly and require a large time commitment while others meet once a month or less.Each club usually has a teacher or staff member who acts as supervisor. Students can also hold leadership positions in the club, such as president, vice-president, and secretary. Many students enjoy being in clubs because theygive them an opportunity to spend time with their friends and doactivitiesthey find fun and interesting.Colleges and employers also like to see students who have participated in extracurriculars such as clubs because it helps them understand a student’s interests better and shows that the student likes being involved and working with other people. Many high schools offer a wide variety of clubs for students; however, it would be impossible for a high school to offer every single type of club. Why WouldYou Start a New Club? There are multiple reasons why you’d want to start a new club at your school. Some of the most common are listed below: You Want to Pursue a Hobby You Enjoy One of the best and most common reasons for starting or joining a club is because it allows you to pursue an activity you enjoy, whether that’s Ultimate Frisbee, baking, or something else. Clubs allow you to practice this hobby, learn more, and get better at it. If your school doesn’t offer a club for the activity or interest you want, then starting your own club will allow you to continue to enjoy this hobby. You Want to Raise Awareness About a Cause You Care About If there is a particular issue that you feel strongly about, such as promoting recycling or providing school supplies to students in Africa, you can have an impact by creating a club that focuses on that issue. By starting a club, you can increase awareness of a particular problem, collect money or supplies to donate, and possibly spend time volunteering to help improve the issue. You Want to MeetPeople With Similar Interests Joining a club can be a great way to meet other students with similar hobbies and interests. You get to enjoy your interest with other people and can learn more about it by working with them. You Want to Gain Leadership Experience An excellent way to get leadership experience is by starting a new club. You will learn how to create a new organization, recruit members, and get it running smoothly. Colleges love seeing examples of leadership, and being the founder of a club is a great way to show that you know how to take charge and handle responsibility. How to Start a Club in High School Now that you know all about high school clubs and why you'd want to start your own, let's get started! Follow the steps below to start a club that is interesting, well-run, and will last a long time. Step 1: Brainstorm Ideas Your first step is deciding what you want your club to focus on. You may already know, but if you don’t, think about your interests and activitiesyou enjoydoing. Chances are you can develop a club around each of them! For example, if you enjoy skiing and wish you had more opportunities to ski, you could start a ski club at your school. If you need more ideas for potential clubs, we have a complete list of extracurricular activities, with dozensof high school club ideas. Once you have your idea, check to make sure your school doesn’t already have a similar club. You can do this by looking at your school’s student handbook or asking your academic adviseror someone at the school office. Step 2: Define the Club's Purpose and Goals Once you know what you want your club to be about, it’s time to get more specific.Figure out what the purpose of the club is, what activities you want members to take part in, and what goals you have for the club. For example, if you're starting thatski club, will the purpose of the club be organizing ski trips? Teaching members the basics of skiing? Discussing skiing gear? A combination of all three? Will meetings just be for organizing trip logistics, or will you also include lectures from ski experts or show videos of ski trips? What do you need to accomplish for the club to be considered successful? Three ski trips a year? Ten members taught the basics of skiing? By figuring this out now, you will be able to provide a clearer and more complete vision of your club when you present the idea to the school and potential members. Other questions to think about: Why do you want to start this club? What is the purpose of the club? What will club members do during meetings? How often will the club meet? Where will the club meet? What are the goals of this club? Do potential members need to try out for the club, or will anyone be allowed to join? Step 3: Register Your Club With the School Most high schools require clubs to go through a process to become school-approved. This may be as simple as filling out a form, or it may require discussing the club with teachers or school staff. Without school approval, you likely won’t be able to have club meetings or post information at school, which can make it difficult to recruit members, so learn how to properly register your club and make it official.If you’re not sure how to do this, ask your academic adviser, a teacher, or someone at the school office. Your student handbook may also have information on registering clubs. Before you register your club, make sure you have completed the previous steps so that you can answer questions about the club, why you want to create it, and what club members will be doing.After getting your club approved by the school, a teacher or staff member may be assigned as the club supervisor. If not, ask a teacher you know well or who you think will have an interest in the club to act as supervisor. Your school may also require you to write bylaws for the club, which will explain what the purpose of the club is, how people can join the club, if and how club elections will be held, and more. If your school does require you to write bylaws, they will often give you a template to fill in to make the process easier. Want to build the best possible college application? We can help. PrepScholar Admissions is the world's best admissions consulting service. We combine world-class admissions counselors with our data-driven, proprietary admissions strategies. We've overseen thousands of students get into their top choice schools, from state colleges to the Ivy League. We know what kinds of students colleges want to admit. We want to get you admitted to your dream schools. Learn more about PrepScholar Admissions to maximize your chance of getting in. Step 4: Spread the Word Once you know what you want your club to focus on and have gotten it approved by the school, it’s time to recruit some members.If you haven’t already, figure out a time and place to hold your first meeting. You may need to get permission from your school to host the meeting in an empty classroom or another place. Mention your club to your friends and people you think will be interested.If your school allows it, create and post flyers a week or two before the first meeting that briefly state the club’s name, purpose, and time and date of the first meeting. Try to make these flyers eye-catching and interesting to look at. For a ski club, including a color photo of a person skiing down a mountain and a heading like "Love toski? Want to learn how? JoinJefferson High School's new ski club!" can catch students' interest and convince more people to attend the first meeting. Fill empty seats by spreading the word and promoting your new club. Step 5: Hold Your First Club Meeting Don’t try to do too much at your first meeting; your goal should just be to introduce the club and answer any questions people may have.Introduce yourself, state what the club’s purpose and goals are, what members will do, and any potential ideas you have for future activities and events. Also, providingsnacks is a great way to get people to love you and your new club. To continue with the ski club example, for its first meeting you would explainthe purpose of the ski club, whether that's organizing ski trips, teaching people how to ski, or another focus. Review (before the meeting!) the answers you gave to the questions in step 2and discuss those if you're not sure what to talk about. Youcan thengive a brief overview of what activities you'd like members to be able to participate in, such asski lessons, weekend trips, etc., and then end byshowing pictures ofski spots the club may visit to get people excited about future meetings. After you've spoken,people who are attending the meeting a chance to introduce themselves and give their opinion on what they think the club should focus on.Have a list where potential members can write their e-mail addresses to stay informed onfuture club news. At the end of the meeting, let members know where and when the next meeting will be held. Step 6: Assign Duties and Plan Events At one of the first few meetings, you should assign leadership roles to help keep the club running smoothly. Common officer roles include: President:Leads and supervises the club with help from other officers. Vice President: Fills in when the president is not available. Secretary: Takes notes during meetings, maintains club records, keeps members updated on club news and events. Treasurer:Manages the club’s budget and expenses Hold elections or nominate people to fill these positions.Once you have your club organized and a leadership structure established, start planning activities for club members.These activities can take place during club meetings or atspecial events outside of meetings.Potential ideas to consider include bringing in guest speakers, planning club outings, organizing fundraisers, and hosting discussions or lectures. You probably want the first activity to be somewhat small to prevent you or other club members from getting overwhelmed with planning and to increase the probability of it being successful. For a ski club, the first activity could be a day-trip to a nearby ski slope, and, eventually, you could work up to a weekend trip to a resort a few hours away. In between ski trips, you could plan to have guest speakers come and discuss skiing, test out ski gear, and holdfundraisers to helpcover expenses. Step 7: Establish a Budget Most clubs require some money to stay running, even if it is only a small amount to cover printing costs and snacks. Some clubs may need a much larger budget if theyuse a lot of materials or go on trips. Your treasurer should develop a budget that gives a rough estimate of the expenses your club will expect to have. Things you may want to have in the budget include printing fees, food and drinks, travel expenses, gifts for guest speakers, and any materials you may need. Schools often provide stipends to official clubs, and this may be enough to cover your expenses. If not, consider fundraisers or club dues to raise enough money to keep the club active.For a club that hasa lot of expenses, such as a ski club that offers ski trips,you will probably use a combination of school stipends, fundraisers, and member dues to help cover costs. Want to go on a ski trip? Better start saving your pennies. Step 8: Keep Your Club Going! Now that you have your club up and running, it’s important to make sure it lasts.Keeping your club around for the long term will ensure that more students get to enjoy it, and it will also look more impressive to colleges because it showsthat you can commit to something and have the skills to keep a club running long-term. In order to keep your club going, make sure you continue to follow the above steps and recruit new members, assign leadership roles, stick to a budget, and plan activities and events to keep your club exciting. It can also help to have a special event at the end of each year, whether that's a party, weekend trip, or important guest speaker. Doing this will give members something to look forward to and help keep people interested in the club. Final Tipsto Keep in Mind Starting a club is a lot of work, so make sure you have enough time to devote to it before you begin the process. Don’t try to do everything all at once. It’s okay to start small and have your first few meetings focus mostly on getting to know each other and brainstorming ideas. Trying to plan too many things right away can be exhausting and overwhelming. Encourage group members to voice their opinions, and make sure you listen to their ideas. Taking multiple viewpoints into consideration will help your members enjoy the club more and can give you great ideas for future activities. If there are similar clubs or organizations at your school or in your community, you may want to consider working with them. This can help spread the word about your club, help members meet new people, and give you more options for interesting activities. What's Next? Want to find outmore about extracurriculars and why they're so important? Check out our guide to extracurriculars and learn how they can help you get into your dream college! Want more ideas to help you start your club? We have a list of hundreds of extracurriculars, and you're sure to find something therethat interests you! Want to use your club to help others? Check out our guide to learn more about community service and ways to give back. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

9 Part Time Jobs That Pay Very Well

9 Part Time Jobs That Pay Very Well Trying to save up or dig yourself out of debt? need a supplemental second job? Or just looking to ease back into (or out of) the workforce? Here are 9 part time jobs that can actually pay quite handsomely. If you’re going to take on a second job, you might as well make the most for your time and effort. 1. Rideshare DrivingYou can make $15 to $30 per hour and all you need is a driver’s license, a reliable vehicle, a smartphone, and the ability to pass a background check. It’s not as lucrative as it was at the very beginning of this new flexible job trend, but drivers can still make a pretty good chunk of change.2. BartendingDepending on the gig, bartenders can make anywhere from $10 to $75 per hour. you might need a training course if you don’t have experience, plus servesafe certification, which costs about $40, plus a uniform of some kind and a bar kit, but you can supplement your income working nights and weekends and, in some cases, make a killing.3. O ffice workAs long as you have the relevant experience, you can make $20-30 per hour working in an office. Companies are often desperate for extra help during a high-growth stage or for crucial projects, but sometimes don’t quite want to commit to adding any more full-time employees. These are your best bets. If you happen to have some sort of specialized skill they need, you could make even more.4. Special EventsThere are always events that need staff. The pay is roughly $12-15 per hour, and requirements are different from gig to gig, but it is always possible to make tips or work your way up to the supervisor level and make more like $20 an hour. This work is easy to find on sites like shiftgig.com.5.  BabysittingMuch more lucrative than it used to be! You can now make $13-18 per hour on the low side. You’ll need to pass a background check and/or drug test, and you’ll want to be certified in first aid and CPR, and you must speak fluent English (unless otherwi se specified), but it’s usually not that hard to find a gig that matches your schedule perfectly. There are always desperate parents and companies in need of child care help.6. Web DesignIf you have web design skills, then this is a no brainer. Work on your own time, from anywhere you like, and make anywhere from $20 to $150 an hour, depending on your business savvy and your talent. You’ll make the big bucks when you specialize in things like motion graphics or back end programming. If you hustle, there are big bucks to be made.7. Dog WalkingBe outside, hang out with dogs, make $15 to $75 per hour. in some cases, you might also need to be licensed or insured, but this is a great way to get exercise and make money at the same time. Especially if you love animals!8. TutoringTutors are really hitting it these days. If you have expertise in a particular subject, you can make anywhere from $15 to $200 per hour. Initially, it might make sense to work with a company just to k eep your work flow simple and steady, but once you’ve built up your business, you’ll be able to branch out on your own. sat tutoring is particularly lucrative.9. Business ConsultingIf you happen to be lucky enough to have an MBA from a top-tier school, and maybe also some special expertise, you can make $150 to $300 per hour. Try hourlynerd.com or other companies that pair consultants to businesses whose needs meet their specific strategic skills.

Tuna again In Fault-Finding England, It's a Cause for Divorce Essay

Tuna again In Fault-Finding England, It's a Cause for Divorce - Essay Example Because of this, complaints include the mundane, absurd and occasionally the bizarre. However, I argue that Lyall takes a serious subject much too lightly and that her implied ‘solution’, does nothing to fix the problem, instead it is an attempt to hold the rest of the world to a particular standard, which does not appear to be working very well anyway. Lyall is adamant about criticizing the United Kingdom system of divorce, implying that the most effective solution for the problem of divorces in the United Kingdom would be to move to the American model, and allow for no-fault divorce. However, how much of a problem is there in the United Kingdom? In the United Kingdom, the divorce rate for 2010 is 11.1 divorces per 1,000 individuals in the married population. If one takes into account the fact that a married couple consists of two individuals, this is a rate of a little over 20% of marriages fail (Rogers 2011). Furthermore, it is estimated that around 70% of these divor ces occur for first marriages (Divorce Rate 2009), suggesting that either people learn from their mistakes, or that few remarry. These statistics are different in the United States, where the divorce rate is approximately 50% (Centers for Disease Control and Prevention 2012), that is, half of all marriages end in divorce. The relationship of divorce to number of marriage is also different, with second marriages having a higher rate of divorce than first, and third marriages having an even higher rate (Divorce Rate 1999). These figures suggest that marriages fare significantly better in the United Kingdom than in the United States. This might be a result of the United Kingdom system of divorce being more difficult, but the article by Lyall implies this is not the case. She suggests that results are not more complicated in the United Kingdom, just that they focus on more trivial matters. Therefore, if this trend is not caused by a difficultly in divorcing, the next logical answer is t hat marriages in the United Kingdom fare better than their United States counterparts. This raises some important questions. For example, does the United Kingdom system of divorce help to keep couples together? This argument is not as unreasonable as it sounds as thinking and writing out reasons for the divorce may help couples to confront their problems, and to realize how trivial many of these actually are. This allows room for much more reflection than the American process, where couples may not even be certain between themselves why they are divorcing. Lyall argues that creating a no-fault divorce would remove the requirement for judges and lawyers to determine fault in the divorce. As she explains, currently under the United Kingdom law a divorce must fall into one of five categories before it can be granted. The most common category is unreasonable behavior, which as Lyall shows, can cover a wide range of different types of behavior. However, Lyall appears to believe that movi ng to a no-fault divorce system would not increase the rates of divorce. This argument is heavily flawed, as by its very nature, making divorce easier would increase how often it occurs. For example, in the United Kingdom the practice of extended separation is common, and this is often used to provide evidence for a future divorce claim (National Family Mediation 2010). This practice can help couples to understand what they lose

Accounting Final Common Assessment Paper Essay Example | Topics and Well Written Essays - 1000 words

Accounting Final Common Assessment Paper - Essay Example This is also carried out to ensure that the information provided by the accounting function is meaningful and relevant to its users. Every organization does have an accounting function to assist in recording and reporting of financial information generated from different activities of the business. The data processed by the accounting function can be useful to users of this information in many ways. This paper looks at the role of accounting in organizations and its importance in terms of managing a business. Furthermore, it will delve the usefulness of the accounting information generated the accounting function. The importance of accounting function in any organization cannot be ignored. It is considered as an independent function which is responsible for gathering information from different business activities and then compiling and publishing them in accordance to the reporting standards. The role of accounting has changed over the years. It is not just limited to reporting of financial information to external users, but also is responsible for performing various other tasks in any organization. Accountants are involved in planning and implementation of the company’s strategies through different processes.... For example, inventory of a company can be recognized and recorded using four different methods such as First In First Out (FIFO), Last In Last Out (LIFO), Average Cost, and Output Method. It should be noted that different methods of recording inventory will yield different results in the same year, and companies have the choice of selecting a method and reporting their inventory according to the requirements of reporting standards. However, it should also be highlighted that the choice of different accounting methods should be in accordance to the requirements of accounting standards. In the recent years, several frauds surfaced the US corporate sector, which were blamed on the inherent loopholes and too much flexibility in the US GAAP. Since then, efforts between FASB and IASB are being carried to improve the accounting standards and reconcile methods of recording and reporting different elements of a business. One of the core functions of accounting is to collect data from differe nt business segments and process it into a form of information, which is understandable, relevant, and complete. Each business segment performs different activities and produce data which has to be consolidated by the accounting function of organizations. This information is referred to accounting information that may exist in different forms. Traditionally, this information was only available based on paper based working methods. However, as information technologies have been developed the accounting function has been shifted to computerized systems. These systems allow systematic entry of data and then making this information accessible to accountants who then process this data using various tools to generate financial information. In

Folk Dance Essay Example for Free

Folk Dance Essay It is impossible to know when exactly dancing became a part of life in the Philippines. Many traditional dances were designed to thank the gods for natural and agricultural events, such as rain and harvests. The dances were performed during festivals and remembrances of past military victories, and still are performed at celebrations of births and weddings in modern times. Many modern folk dance festivals still feature ancient dances performed in costume of the tribal period of the Philippines. Some dances such as the Palok and the Lumagen are performed with traditional percussion instruments such as the gangsa (a small copper gong), a tobtob (brass gong) or a hibat (a gong played with a soft wooden stick). For many tribal dances there are no external musicians; the dancers generate their own accompaniment with stomping and hand clapping. Later Dances in Philippine History More recent dances done in the Philippines derive from historical events such as the arrival of the Spaniards in the 16th century and the conflicts with the Moors. While certain words and movements from those cultures have been integrated into the dances, the Filipino dance genre remains true to its ancient tradition and roots. * Touch: Bring your free foot to your lead foot, then touch the floor without taking a step or putting weight on the free foot. * Toe: Touch the toe of the free foot to the floor without shifting weight to the free foot. * Heel: Extend the free foot forward, then touch the back of your heel to the floor without putting weight on your heel. * Tap: Touch the floor with a sharp motion with your free foot, but do not take a step or put weight on the free foot. * Stamp: Stomp the flat of your free foot on the floor, but do not put weight on the free foot. Noise can vary based on the type of shoe youre wearing and the type of floor. * Point: Extend the free foot forward or backward and touch your toe to the floor. The ankle should be stretched and the instep arched. Do not step or put weight on the free foot. * Press: Step forward with your free foot, putting partial weight on the ball of your foot. Your supporting leg should be straight and your pressed leg (free foot) is bent with some pressure (partial weight) on the floor. Your body should be leaned forward just a bit. * Brush: Touch the toe of your free foot to the floor, then move it a short distance toward the supporting foot or move it against the supporting foot, but do not put weight on it. * Draw: Touch the toe of your free foot to the floor far from your supporting foot, then move it toward your supporting foot without putting weight on it. * Drag: Stretch your body up, then touch your toe to the floor far from your supporting foot and move it toward your supporting foot without putting weight on it. * Flare: Sweep your free foot in an arc, making sure to keep your toe in contact with the floor without putting weight on it. First position- raises arms to a circle in front of the chest. Second position – open up arms sideward, raised below shoulder level with a graceful curve. Third position – raise one arm overhead while other arm remains in 2nd position. Fourth position – raise one arm in front of chest in a half circle, while one arm remains overhead. Fifth position – raise both arms overhead in a graceful curve. Feet Positions: First position – bring heels close to touch; toes apart. Second position – bring feet apart sideward. Third position – bring the heel of one foot to touch the instep of the other foot. Fourth position – bring one foot in front of the other foot to walk strike. Fifth position – bring the heel of one foot to touch the toe of the other. 3/4 plain polka waltz sway balance with raise mincing redoba three steps and point mazurka cross waltz plain waltz 2/4 Touch Step Step Point Close Step Slide Step Step Swing Step Hop SUBLI Subli is the dance portion of a devotion performed in honor of the Mahal na Poong Santa Cruz, a large crucifix of anubing wood with the face of the sun in silver at the center. The icon was discovered in the early decades of Spanish rule in what is now the town of Alitagtag, Batangas. It is the patron of many towns in the area, notably the ancient town of Bauan, Batangas. The subli consists of a long sequence of prayers in verse, songs, and dances, performed in a fixed sequence. The verse recounts the first journey of the early manunubli ( subli performer)through the fields, hills, and rivers of Batangas in search of the miraculous cross. Sections of verse are sung to a fixed punto or skeletal melody, which may be elaborated on in a different way by a different subli troupe. About five of these punto are used in a complete subli performance. These sections may be divided further into various fixed dance patterns involving one, two or eight pairs of men and women. These numbers seem to be the norm in Bauan, although other towns may have formations involving three pairs at a time. The stances, gestures, and movements of the male dancers are freewheeling and dramatic, consisting of leaping, striking the ground with kalaste (wooden bamboo clappers held in both hands), and other movements suggesting the martial arts. The women circle on half-toe, performing the talik (small refined gestures with wrists and fingers), their fingers grazing the small-brimmed hats and alampay (triangular scarf worn loosely over the shoulder)that are the essential parts of their costume. They dance and sing, to the rhythm beaten out by a stick on the tugtugan, a goblet-shaped, footed drum of langka wood with a head made of iguana skin. -E. R. Mirano.

The ‘Choose Cadbury’ Marketing Strategy Essay -- Business and Manageme

The ‘Choose Cadbury’ Marketing Strategy The ‘glass and a half’, corporate purple, and the Cadbury script has become synonymous with Cadbury. Cadbury Schweppes have used these design elements to great effect in developing the implication of goodness that this imagery suggests. In the late 1980s, another important element, known as ‘taste’ was emphasised. Regardless of national preferences about how chocolate should taste (e.g. dark chocolate is very popular to Europeans, whereas Australians prefer creamier milk chocolate), the implication was clear that, Cadbury Schweppes provides taste and texture that, appeals to all consumers. For example, Cadbury Miniature Heroes includes a variety of chocolates such as, dark milk chocolate (e.g. Cadbury Dairy Milk), creamier milk chocolate (e.g. Cadbury Dream), chocolate with trace of nuts (e.g. CDM Whole Nut), etc. In the early 1990s, further emphasise was made on ‘taste’. For example, the strapline ‘Chocolate is Cadbury’, which was built upon previous brand values, enables Cadbury to stake its claim and taking ownership of the term ‘chocolate’ and the chocolate eating experience. In the early 2000, Cadbury Schweppes introduced a new global marketing strategy, known as the ‘Choose Cadbury’. The ‘Choose Cadbury’ strategy was developed from a result of extensive research on consumer behaviour and awareness. The ‘Choose Cadbury’ strategy is a campaign that clearly shows how a brand can develop and how various messa...

Alternative Education

Alternative Education is expected to meet the needs of those students who are not ensuing in conventional setting. Students are provided with several options that can lead to graduation. They are offered with support services that are essential to their success (Fantini, 2005). Alternative education has models, which are based on the programs philosophy and the desires of the students (Fantini, 2005). There are those that follow a community affiliation model that features alliance with the larger community.Some combine academics with a vocational intervention that focuses on making school more meaningful at the same time preparing students for the workforce (Cantrell, 2001). The programs offered range from actual schools to programs within schools to single classrooms. By year 2000, it was estimated that over 15 percent of the students enrolled in public education and in some countries, a student attended a public school that he wanted.Since 1500, there have been private schools, ins ular schools or home schooling alternatives for those, who could manage to pay for himself or herself or whose beliefs dictated an exacting loom to education. Current history Alternative schooling has become widely important especially in public schools. It originated in United States but it is gaining popularity in other nations (Greene, 2006). The developments that we see in these schools originated from an effort of parents and teachers.They were experimenting how they can discover better ways of educating their sons and daughters and amalgamate educational ideas from some of the acknowledged educational leaders. It is important to note that practices developed in early schools of choice are contributing to local, state, and national efforts to improve public education in all countries (Fantini, 2005). Alternative schooling that has succeeded for more than thirty years is not only considered to be effective in teaching all kinds of students but also highly attractive to parents a nd students (O’Brien & Thesing, 2001).

The steps of a strategic learning process

Benjamin Franklin once said, â€Å"Tell me and I forget. Teach me and I remember. I involve me and I learn†. It shows the importance of learning and education. Knowledge is the only thing in the world that can be forever kept and so we understand the importance of the learning. To achieve learning and/or a desired goal, you must be ready to practice, be motivated, and have proper exposure to every detail of the course content. There is not any existence of life without the process of learning.Readers shall acquire skill through the principles of learning and their use in the school, in this essay. In order to fully comprehend the information learned, practicing and reviewing is crucial. By practicing and reviewing course content, the success of understanding the information will be within arm’s reach. Being able to understand the information will be useful when writing tests or quizzes by allowing memorization of the content. Repeating words or sentences from lessons or homework, is one way to move information from short term to long term memory.As well redoing math problems or homework, which is a great way to better recognize how something is done, or should be done after getting the wrong answer. In addition reviewing notes or homework with a buddy can improve the knowledge of the subject, by having a buddy show the correct answer to the questions or notes that were wrong. Finally the last way of being able to fully understand what has been taught is by reducing the amount of notes taken. Decreasing the size of notes taken can help long term memory skills by reviewing less, and giving the most important information needed.Through having the most important information memorized, for tests or quizzes, this will allow for easy recollection of material learned and will give the correct answer. In conclusion by following the practicing and reviewing methods given, it will ensure full comprehension of the information learned. Motivation is a big fact or in student success because motivation drives us to do many things not only at school but at home as well. Motivation can help us succeed at school because it can drive us to take that extra mile in anything we choose.An example of this is if you’re in English class and asked to write a minimum of 3 paragraphs. While most people will do 3 paragraphs, a motivated person will write 5 paragraphs and earn a 90% instead of an 80%. Motivation can be used at home also. An example is if you have a test coming up but don’t want to review until the day before the test. Although this is common for many people, a motivated person will review their notes several days before the test.This is because that person is motivated to be successful and they know that by sacrificing a couple hours each day, they have a greater chance at being a successful student. It’s a fact that students who attend school regularly learn more and are more successful in school than students who do not. People who attend school regularly learn to accept responsibility, an important lesson for a successful life. People who develop good attendance habits in the early grades will be more likely to continue them throughout their school career, as well as into their chosen career.Regular attendance is critically important, because students who miss school miss out on the exposure of course content. As a result, the student is more likely to fall behind, and miss important socialization concepts that enhance the ability to understand and follow directions or, ultimately, plan for the future. Just by being present at school, the student is learning how to be a good citizen by participating in the school community, learning valuable social skills, and developing a broader world view. Learning social skills is just as important as learning history, math, science, and English.To summarize, in order to achieve learning and/or a desired goal, a student must be ready to practice, be motiva ted, and have proper exposure to every detail of the course content in order to be successful in achieving the best process of learning. Education is so important that there are so many steps and levels to be delt and learnt from in order to achieve goals, and success. To be the best possible learner, follow these steps and put them into use in the classroom so then you can have the right steps of a strategic learning process.

Quality, by John Galsworthy

Quality, by John Galsworthy Best known today as the author of The Forsyte Saga,  John Galsworthy  (1867-1933) was a popular and prolific English novelist and playwright in the early decades of the 20th century. Educated at New College, Oxford, where he specialized in marine law, Galsworthy had a lifelong interest in social and moral issues, in particular, the dire effects of poverty. He eventually chose to write instead of pursuing law and was awarded the Nobel Prize in Literature in 1932. In the  narrative essay Quality, published in 1912, Galsworthy depicts a German craftsmans efforts to survive in an era where success is determined by adverdisement, nod by work. Galsworthy depicts shoemakers attempting to stay true to their crafts in the face of a world driven by money and immediate gratification - not by quality and certainly not by true art or craftsmanship. Quality first appeared in The Inn of Tranquility: Studies and Essays (Heinemann, 1912). A portion of the essay appears below. Quality by John Galsworthy 1 I knew him from the days of my extreme youth because he made my fathers boots; inhabiting with his elder brother two little shops let into one, in a small by-street - now no more, but then most fashionably placed in the West End. 2 That tenement had a certain quiet distinction; there was no sign upon its face that he made for any of the Royal Famil - merely his own German name of Gessler Brothers; and in the window a few pairs of boots. I remember that it always troubled me to account for those unvarying boots in the window, for he made only what was ordered, reaching nothing down, and it seemed so inconceivable that what he made could ever have failed to fit. Had he bought them to put there? That, too, seemed inconceivable. He would never have tolerated in his house leather on which he had not worked himself. Besides, they were too beautiful - the pair of pumps, so inexpressibly slim, the patent leathers with cloth tops, making water come into ones mouth, the tall brown riding boots with marvelous sooty glow, as if, though new, they had been worn a hundred years. Those pairs could only have been made by one who saw before him the Soul of Boot - so truly were they prototypes incarnating the very spirit of all foot-gear. These thoughts, of course, came to me later, though even when I was promoted to him, at the age of perhaps fourteen, some inkling haunted me of the dignity of himself and brother. For to make boots - such boots as he made - seemed to me then, and still seems to me, mysterious and wonderful. 3 I remember well my shy remark, one day while stretching out to him my youthful foot: 4 Isnt it awfully hard to do, Mr. Gessler? 5 And his answer, given with a sudden smile from out of the sardonic redness of his beard: Id is an Ardt! 6 Himself, he was a little as if made from leather, with his yellow crinkly face, and crinkly reddish hair and beard; and neat folds slanting down his cheeks to the corners of his mouth, and his guttural and one-toned voice; for leather is a sardonic substance, and stiff and slow of purpose. And that was the character of his face, save that his eyes, which were gray-blue, had in them the simple gravity of one secretly possessed by the Ideal. His elder brother was so very like him - though watery, paler in every way, with a great industry - that sometimes in early days I was not quite sure of him until the interview was over. Then I knew that it was he, if the words, I will ask my brudder, had not been spoken; and, that, if they had, it was his elder brother. 7 When one grew old and wild and ran up bills, one somehow never ran them up with Gessler Brothers. It would not have seemed becoming to go in there and stretch out ones foot to that blue iron-spectacled glance, owing him for more than - say - two pairs, just the comfortable reassurance that one was still his client. 8 For it was not possible to go to him very often - his boots lasted terribly, having something beyond the temporary - some, as it were, essence of boot stitched into them. 9 One went in, not as into most shops, in the mood of: Please serve me, and let me go! but restfully, as one enters a church; and, sitting on the single wooden chair, waited - for there was never anybody there. Soon, over the top edge of that sort of well - rather dark, and smelling soothingly of leather - which formed the shop, there would be seen his face, or that of his elder brother, peering down. A guttural sound, and the tip-tap of bast slippers beating the narrow wooden stairs, and he would stand before one without coat, a little bent, in leather apron, with sleeves turned back, blinking - as if awakened from some dream of boots, or like an owl surprised in daylight and annoyed at this interruption. 10 And I would say: How do you do, Mr. Gessler? Could you make me a pair of Russia leather boots? 11 Without a word he would leave me, retiring whence he came, or into the other portion of the shop, and I would continue to rest in the wooden chair, inhaling the incense of his trade. Soon he would come back, holding in his thin, veined hand a piece of gold-brown leather. With eyes fixed on it, he would remark: What a beaudiful biece! When I, too, had admired it, he would speak again. When do you wand dem? And I would answer: Oh! As soon as you conveniently can. And he would say: To-morrow ford-nighd? Or if he were his elder brother: I will ask my brudder! 12 Then I would murmur: Thank you! Good-morning, Mr. Gessler. Goot-morning! he would reply, still looking at the leather in his hand. And as I moved to the door, I would hear the tip-tap of his bast slippers restoring him, up the stairs, to his dream of boots. But if it were some new kind of foot-gear that he had not yet made me, then indeed he would observe ceremony - divesting me of my boot and holding it long in his hand, looking at it with eyes at once critical and loving, as if recalling the glow with which he had created it, and rebuking the way in which one had disorganized this masterpiece. Then, placing my foot on a piece of paper, he would two or three times tickle the outer edges with a pencil and pass his nervous fingers over my toes, feeling himself into the heart of my requirements.

Augustus and the Augustan Age of the Roman Empire

Augustus and the Augustan Age of the Roman Empire During the Viet Nam War, the U.S. witnessed how little it means for Congress to have the power to declare war when the Commander-in-Chief of the Armed Forces, and the President, can order troops to engage in police actions. In recent decades weve watched military dictatorships the world over wreaking havoc on civilians in the name of the martial law. And in Imperial Rome, the praetorian guard installed Claudius as the first of the militarily-elected emperors. Having power over the militia means having the power to ignore the will of the people. This was as true with Augustus as it is today. To the extent that Augustus didnt abuse his powers, he was a good leader, but his consolidation of not only military power but also the tribunitian and proconsular in the hands of one man set the stage for the end of popular freedom. The Roman historian Tacitus, from the early imperial period (A.D. 56?-112?), enumerates the powers Augustus swallowed: [Augustus] seduced the army with bonuses, and his cheap food policy was successful bait for civilians. Indeed, he attracted everybodys good will by the enjoyable gift of peace. Then he gradually pushed ahead and absorbed the functions of the senate, the officials, and even the law. Opposition did not exist. War or judicial murder had disposed of all men of spirit. Upper-class survivors found that slavish obedience was the way to succeed, both politically and financially. They had profited from the revolution, and so now they liked the security of the existing arrangement better than the dangerous uncertainties of the old rà ©gime. Besides, the new order was popular in the provinces. (1. 2) From The Annals of Tacitus The peace Tacitus refers to is peace from civil war. The bait evolved into what the satirist Juvenal later describes as panem et circenses bread and circuses. The other actions led to the fall of Romes form of republican government and the rise of the single head of Rome, the princeps or emperor. Vice Like leaders today, Augustus sought to end vice. Definitions then were different, though. Three of the problems he faced were: extravagance, adultery, and declining birth rates among the upper classes. Previously, morality had been an individual or family matter. Augustus wanted it to be a matter for legislation, complete with tax incentives for those who married and had children. The Romans didnt want to change their behavior. There was resistance, but in A.D. 9, the law now referred to as lex Julia et Papia passed. Powers originally delegated the pater familias were now matters for the princeps Augustus. Where earlier a husband was justified in killing a man he found in bed with his wife, now it was a matter for the courts. Lest this seem humane and evidence of concern for the rights of individuals, the father of the woman caught in adultery was still allowed to kill the adulterers. [See Adulterium.] Augustan Age Sources The Oxford History of the Classical World, edited by Oswyn Murray, John Boardman, and Jasper GriffinA History of the Ancient World by Chester StarrBiography of Horace and selected Odes in translationLegal Status In The Roman WorldThe Ancient History Bulletin 8.3 (1994) 86-98 Leges sine moribus, by Susan Treggiari.Horatian Meters Augustus was impartial in his harsh judgments. When his daughter, Julia, his child by Scribonia, was caught in adultery, she suffered the same fate as any other daughter exile [See Dio 55.10.12-16; Suet. Aug. 65.1, Tib. 11.4; Tac. Ann. 1.53.1; Vell. Pat. 2.100.2-5.]. Literature Augustus was restrained in his personal use of power. He tried not to force people to do his will and left at least the appearance of choice: Augustus wanted an  epic poem  written about his life. While its true that he eventually got one, he didnt punish those in his literary circle who turned him down. Augustus and his colleague, the wealthy  Etruscan  Maecenas  (70 B.C.- A.D. 8), encouraged and supported members of the circle, including  Propertius,  Horace, and  Vergil. Propertius didnt need the financial input, but more than that, he wasnt interested in writing epic. His shallow apology to Augustus was on the order of I would if I could. Horace, son of a freedman, needed the patronage. Maecenas gave him a Sabine farm so he could work at leisure. At last, as unencumbered by poverty as he was now burdened by obligations, Horace wrote the and Epodes Book 4 to glorify the emperor. The  Carmen Saeculare  was a festival hymn composed to be performed at the  ludià ‚  saeculares  (secular games). Vergil, who likewise received remuneration, kept promising to write the epic. He died, however, before finishing  The Aeneid, which is considered an ambitious attempt to join the legendary history of Rome with the glorious and noble present embodied in Emperor  Augustus. [See Horace and Augustus, by Chester G. Starr.  The American Journal of Philology, Vol. 90, No. 1 (Jan. 1969), pp. 58-64.] Tibullus and  Ovid, two later writers in Augustus literary circle, were under the patronage of Messalla, rather than Maecenas. Independently wealthy, highly successful Ovid, who was considered the embodiment of Augustan poetry, mocked everything. He was irreverent towards the new morality, even going so far as to write what could be viewed as guidebooks to adultery.  Eventually, he went too far and was exiled by Augustus to Tomi where Ovid spent the rest of his life pleading for recall. [See  DIR Augustus.] A Hard Act To Follow Augustus, living under the shadow of his adoptive fathers assassination, was aware that the appearance of dictatorship could spell his doom. As he amassed power, Augustus took care to make it look constitutional, but all the while, power was accruing in the hands of one man rich, popular, smart, and long-lived.  He  was a hard act to follow and with the reduction of power in the Senate and people, the time was ripe for autocracy. The two passages quoted on the preceding page, the Asian Decree, which calls Augustus the bringer of overwhelming benefaction and Tacitus evaluation of him as a man who used bribes, judicial murder, and absorbed the functions of the senate, the officials, and even the law, could hardly be more different, yet they equally reflect near contemporary attitudes towards Augustus.

Delivering Superior Customer Service- Amazon Essay

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Global Trade Essay Example | Topics and Well Written Essays - 250 words

Global Trade - Essay Example th reference to the guardian, the governments will be in a position to pass international restrictions that protects domestic industries (The Guardian, pp. 1-3). Furthermore, the governments will be promoting national security. It will be a means of implementing a foreign policy targeting enemy states. According to Reimer, by intervening in trade, the governments are trying to adhere to the strategic trade policy (Reimer, pp. 1-50). By encouraging domestic employment, governments may raise their tariffs to influence trade. Additionally, they may use the strategic policies to mitigate influences of big corporations. It will be assisting growing companies domestically. Governments may raise taxes on goods that trade with enemy country to implement their foreign policies (Reimer, pp. 1-50). Trading in the past mostly dwelt in trade politics. Nowadays international trade has advanced and trade laws have replaced trade politics. Additionally, trade has transformed gradually till nowadays countries trade with a body called World Trade Organization supervising the activities. According to Pauwelny, trading system has developed from power based to rules based trade (Pauwelyn, pp. 1-20) Poverty is an issue that affects current global trading. The major cause of poverty is structural adjustments by the World Bank. Additionally, the loans to third world country are another issue in trade. The loans undermine developments and reduce trade

Medecine Personal Statement Example | Topics and Well Written Essays - 750 words

Medecine - Personal Statement Example I exuberantly thought I would be showing my companions a wonderful sight of fireworks and they will be thankful they were with me. Nevertheless, my enthusiasm turned into a nightmare when our eyes started to burn. We bawled our eyes out because of the dreadful event and as a result of the tear gas fired by the army. I quickly turned back, pulling my brother and cousin who were already shrieking. As the older person among us, I strove to have my wits intact. I took my brother and cousin home. I went out again with a purpose in mind. On my way out, I saw several women, children and elderly people crying and screaming by the roadside as policemen scoured the area, striking civilians who fought. There were fear and cries of anguish all around and the sight was just unbearable. Covering my eyes with a cloth, I went to the nearest vegetable shack. I once read that onion bulbs can be used as protection against tear gas and so I bought as many as I can carry. I cut the onions in half and handed them to my family and some people who were suffering, crying for help outside our home. I instructed them to squeeze the onion s near their eyes so that the gas released from the onions will irritate their eyes and help get rid of the tear gas. When I was sure that my family members were safe in our house, I went out to see how things were going outside. There was chaos everywhere. Policemen were checking every person’s belongings as they tried to go home safely, vehicles were stopped for hours for the policemen to complete their inspections and those who fought against them were hurt. Masked, uniformed men were scattered around the area. They had shields to protect themselves from people who protested against such inhumane actions. Behind them were tanks where tear gases were expelled from. The army was in stark contrast with the unarmed civilians who wanted nothing but to stop the bloodshed and live peacefully. Bloody victims, destroyed cars, suffering and angry people, women

The indian FMCG sector

The indian FMCG sector Chapter 1 1.1 Indian FMCG Sector in a nutshell: The Indian FMCG sector is the fourth largest sector in the economy with a total market size in excess of US$ 13.1 billion. It has a strong MNC presence and is characterized by a well established distribution network, intense competition between the organized and unorganized segments and low operational cost. Availability of key raw materials, cheaper labor costs and presence across the entire value chain gives India a competitive advantage. The FMCG market is set to treble from US$ 11.6 billion in 2003 to US$ 33.4 billion in 2015. Penetration level as well as per capit consumption in most product categories like jams, toothpaste, skin care, hair wash etc in India is low indicating the untapped market potential. Burgeoning Indian population, particularly the middle class and the rural segments, presents an opportunity to makers of branded products to convert consumers to branded products. Growth is also likely to come from consumer upgrading in the matured product categories. With 200 million people expected to shift to processed and packaged food by 2010, India needs around US$ 28 billion of investment in the food-processing industry. The Indian FMCG sector gives employment for three million people in downstream activities. Within the FMCG sector, the Indian food processing industry represented 6.3 per cent of GDP and accounted for 13 per cent of the countrys exports in 2003-04.A distinct feature of the FMCG industry is the presence of most global players through their subsidiaries (HLL, PG, Nestle), which ensures new product launches in the Indian market from the parents portfolio. 1.2 What is in India for FMCG: FMCG Sector is expected to grow by over 60% by 2010. That will translate into an annual growth of 10% over a 5-year period. It has been estimated that FMCG sector will rise from around Rs 56,500 crores in 2005 to Rs 92,100 crores in 2010. Hair care, household care, male grooming, female hygiene, and the chocolates and confectionery categories are estimated to be the fastest growing segments, says an HSBC report. Though the sector witnessed a slower growth in 2002-2004, it has been able to make a fine recovery since then. For example, Hindustan Unilver Limited (HUL) has shown a healthy growth in the last quarter. An estimated double-digit growth over the next few years shows that the good times are likely to continue. 1.3 Growth: With the presence of 12.2% of the world population in the villages of India, the Indian rural FMCG market is something no one can overlook. Increased focus on farm sector will boost rural incomes, hence providing better growth prospects to the FMCG companies. Better infrastructure facilities will improve their supply chain. FMCG sector is also likely to benefit from growing demand in the market. Because of the low per capita consumption for almost all the products in the country, FMCG companies have immense possibilities for growth. And if the companies are able to change the mindset of the consumers, i.e. if they are able to take the consumers to branded products and offer new generation products, they would be able to generate higher growth in the near future. It is expected that the rural income will rise in 2007, boosting purchasing power in the countryside. However, the demand in urban areas would be the key growth driver over the long term. Also, increase in the urb an population, along with increase in income levels and the availability of new categories, would help the urban areas maintain their position in terms of consumption. At present, urban India accounts for 66% of total FMCG consumption, with rural India accounting for the remaining 34%. However, rural India accounts for more than 40% consumption in major FMCG categories such as personal care, fabric care, and hot beverages. In urban areas, home and personal care category, including skin care, household care and feminine hygiene, will keep growing at relatively attractive rates. Within the foods segment, it is estimated that processed foods, bakery, and dairy are long-term growth categories in both rural and urban. 1.4 Indian Competitiveness and Comparison with the World Markets: The following factors make India a competitive player in FMCG sector: Availability of Raw Materials: Because of the diverse agro-climatic conditions in India, there is a large raw material base suitable for food processing industries. India is the largest producer of livestock, milk, sugarcane, coconut, spices and cashew and is the second largest producer of rice, wheat and fruits vegetables. India also produces caustic soda and soda ash, which are required for the production of soaps and detergents. The availability of these raw materials gives India the location advantage. Labour cost comparison: Low cost labour gives India a competitive advantage. Indias labour cost is amongst the lowest in the world, after China Indonesia. Low labour costs give the advantage of low cost of production. Many MNCs have established their plants in India to outsource for domestic and export markets. Presence across value chain: Indian companies have their presence across the value chain of FMCG sector, right from the supply of raw materials to packaged goods in the food-processing sector. This brings India a more cost competitive advantage. For example, Amul supplies milk as well as dairy products like cheese, butter, etc Chapter 2 Introduction of Hindustan Uniliver Limited (Formerly Hindustan Lever Limited) Brief History: Hindustan Unilever Limited, erstwhile Hindustan Lever Limited (also called HLL), headquartered in Mumbai, is Indias largest consumer products company, formed in 1933 as Lever Brothers India Limited. Its 41,000 employees are headed by Mr.Harish Manwani, the non-executive chairman of the board. HLL is the market leader in Indian products such as tea, soaps, detergents, as its products have become daily household name in India. The Anglo-Dutch company Unilever owns a majority stake in Hindustan Lever Limited. Recently in February 2007, the company has been renamed to Hindustan Unilever Limited to provide the optimum balance between maintaining the heritage of the Company and the future benefits and synergies of global alignment with the corporate name of Unilever. Prominent Brands: Kwality Walls ice cream, Lifebuoy, Lux, Breeze, Liril, Rexona, Hamam, Moti soaps, Lipton tea, Brooke Bond tea, Bru Coffee, Pepsodent and Close Up toothpaste and brushes, and Surf, Rin and Wheel laundry detergents, Kissan squashes and jams, Ponds talc and creams, Vaseline lotions, Fair Lovely creams, Lakmà © beauty products are some of the prominent brands of the company. Power Brands: In mid-2000 after M.S. Banga took over the reins at HLL, the company decided that it would focus on 30 odd Power Brands and carefully plan its entry into new businesses. Intuitively this made sense, instead of spreading your resources all over the place concentrate on a few brands. But what it meant was that power brands had to grow at higher rates to compensate for the loss of sales from other brands. Unfortunately, the other brands have shrunk faster vis-à  -vis the rate at which the power brands have grown. This has hit the top line of the company. The companys Vanasapti brand, Dalda, is a case in point Appointment of Doug Baille : The appointment of an expat, Doug Baillie, as the CEO of consumer heavyweight HLL is seen as an indication of the parent companys desire to hasten the process of Unileverising the Indian subsidiary, it is reliably learnt. Informed sources said Unilever was not very satisfied with the pace of harmonization of HLL vis-à  -vis other global subsidiaries. Within Unilever, it was felt that there was some opposition from HLLs senior management who wanted HLLs Indian ness to be maintained. Project Shakti: It is an initiative take by the group as a way of fulfilling its social responsibility by empowering the less privileged sections of the society we live in. The objectives of Project Shakti are to create income-generating capabilities for underprivileged rural women by providing a small-scale enterprise opportunity, and to improve rural living standards through health and hygiene awareness. Hindustan Lever Network: In February 2003 Hindustan Unilever Limited has launched a new division called Hindustan Lever Network. This division markets a wide range of Fast Moving Consumer Goods through Network Marketing. Network Marketing was pioneered in the United States of America in the 1940s by companies like Amway Corporation and operates by recruiting individuals as consultants. These consultants are paid a commission on the purchases made by them and on the purchases made by those recruited by them. Performance Trends of the company: This table has been taken from the annual report of the HUL for the year ended on 31st December 2006. This table contains key financial indicators which show the performance of the company in year 2006 and its performance trend for last 10 years. Chapter 3 LITERATURE REVIEW While green marketing came into prominence in the late 1980s and early 1990s, it was first discussed much earlier. The American Marketing Association (AMA) held the first workshop on Ecological Marketing in 1975. The proceedings of this workshop resulted in one of the first books on green marketing entitled Ecological Marketing (Henion and Kinnear 1976a). Since that time a number of other books on the topic have been published (Coddington 1993, and Ottman 1993). Green marketing incorporates a broad range of activities, including product modification, changes to the production process, packaging changes, as well as modifying advertising. (Polonsky, 1994) World-wide evidence indicates people are concerned about the environment and are changing their behavior accordingly. As a result there is a growing market for sustainable and socially responsible products and services. (Environmental protection agency -2000) Green consumerism is often discussed as a form of pro-social consumer behavi or (Wiener and Doesher, 1991). It may be viewed as a specific type of socially conscious (Anderson, 1988) or socially responsible (Antil, 1984) consumer behavior that involves an environmentalist (Schlossberg, 1991) perspective and may thus be called environmentally concerned consumption (Henion, 1976). A classic definition (Henion, 1976) describes environmentally concerned consumers. Business organizations tend to concern about environments issues due to several reasons such as environmental pressure, governmental pressure, competitive pressure, cost or profit issues (Environmental protection agency -2000) Unfortunately, a majority of people believe that green marketing refers solely to the promotion or advertising of products with environmental characteristics. (Polonsky,1994) and terms like Phosphate Free, Recyclable, Refillable, Ozone Friendly, and Environmentally Friendly are some of the things consumers most often associate with green marketing. . (Polonsky,1994) While these t erms are green marketing claims, in general green marketing is a much broader concept, one that can be applied to consumer goods, industrial goods and even services (Roberts and Bacon, 1997). Hopes for green products also have been hurt by the perception that such products are of lower quality or dont really deliver on their environmental promises. And yet the news isnt all bad, as the growing number of people willing to pay a premium for green products from organic foods to energy-efficient appliances attests. (DSouza et al. 2004)Green or Environmental Marketing consists of all activities designed to generate and facilitate any exchanges intended to satisfy human needs or wants, such that the satisfaction of these needs and wants occurs, with minimal detrimental impact on the natural environment. [Polonsky 1994b, 2] Green marketing has not lived up to the hopes and dreams of many managers and activists. Although public opinion polls consistently show that consumers would prefer to choose a green product over one that is less friendly to the environment when all other things are equal, those other things are rarely equal in the minds of consumers. (Hackett, 2000) They must always keep in mind that consumers are unlikely to compromise on traditional product attributes, such as convenience, availability, price, quality and performance. Its even more important to realize, however, that there is no single green-marketing strategy that is right for every company. (Prothero,, and McDonagh, 1992) Despite the increasing eco-awareness in contemporary market economies, it is generally recognized that there are still considerable barriers to the diffusion of more ecologically oriented consumption styles. In lay discourse as well as in much of consumer research, these barriers are usually attributed to the motivational and practical complexity of green consumption (Hackett, 2000). Increased use of Green Marketing is depending on five possible reasons. (Polonsky 1994b) Organizations perceive environmental marketing to be an opportunity that can be used to achieve its objectives [Keller 1987, Shearer 1990] Organizations believe they have a moral obligation to be more socially responsible [Davis 1992, Keller 1987,] Governmental bodies are forcing firms to become more responsible [Davis 1992]; Competitors environmental activities pressure firms to change their environmental marketing activities [Davis 1992] Cost factors associated with waste disposal, or reductions in material usage forces firms to modify their behavior [Keller, K.L. (1993] Moreover, environmentally responsible behavior usually involves difficult motivational conflicts, arising from the fundamental incompatibility of environmental protection-related collective goals and individual consumers personal or self-interested benefits and the resulting free-rider problem (Wiener and Doesher, 1991) Public policymakers will continue to develop more efficient ways to regulate waste and pollution, and scientists will continue to gather information about the environmental risks from various substances or practices. As they do, pricing structures will evolve that communicate even more accurate information to manufacturers and entrepreneurs about the true cost of commercial activities and the potential rewards from innovative solutions to environmental problems. This definition incorporates much of the traditional components of the marketing definition that is All activities designed to generate and facilitate any exchanges intended to satisfy human needs or wants (Sc hlegelmilch et al,1996). There are usually severe external constraints to green consumerism, arising from the cultural, infrastructural, political and economic circumstances in the markets and society (McIntosh, A. 1991). Both individual and industrial are becoming more concerned and aware about the natural environment. In a 1992 study of 16 countries, more than 50% of consumers in each country, other than Singapore, indicated they were concerned about the environment (Ottman 1993). A 1994 study in Australia found that 84.6% of the sample believed all individuals had a responsibility to care for the environment. A further 80% of this sample indicated that they had modified their behavior, including their purchasing behavior, due to environmental reasons (EPA-NSW 1994). Owing to the conceptual and moral complexity of ecologically responsible consumer behavior and to the perplexity of ecological information, different consumers have different conceptions of ecologically oriented consumer behavior and, thus, myriad ways of acting out their primary motivation for being green consumers (Antil, 1984). These innovations arent being pursued simply to reduce package waste. (Prothero, 1990) Food manufacturers also want to improve food preservation to enhance the taste and freshness of their products. The cost of the foods would be lower; consumers could enjoy the convenience of pre-sliced ingredients, and waste peelings (Prothero, 1990). It can be assumed that firms marketing goods with environmental characteristics will have a competitive advantage over firms marketing non-environmentally responsible alternatives. There are numerous examples of firms who have strived to become more environmentally responsible, in an attempt to better satisfy their consumer needs. (Schwepker, and Cornwell, 1991) While governmental regulation is designed to give consumers the opportunity to make better decisions or to motivate them to be more environmentally responsible, there is difficulty in establishing policies that will address all environmental issues. (Schwepker, and Cornwell, 1991). Hence, environment-friendly consumption may be characterized as highly a complex form of consumer behavior, both intellectually and morally as well as in practice. Chapter 4 Objective of the Study To study the growth in FMCG sector in India. Interpret the results using graphs and calculating various ratios to show growth in FMCG sector with regards to HUL. Research Methodology Research methodology used for calculating the growth rate in FMCG sector is trend analysis in which various important ratios have been calculated and shown by graphs and interpreted. Data collection:- Research has collected necessary information to fulfil this report through secondary data. Secondary Data: The data in this study are derived from the CAPITALINE database. Some of the data has been collected from various other company websites. Chapter 5 Ratio Analysis: Time Series Analysis Liquidity Ratios: Liquidity Ratios indicate the companys ability to meet its short-term liability. These ratios indicate the availability of liquid asset to meet short term obligations. Creditors usually check this ratio to assess the ability of firm to meet its short term obligations. Current Ratio: Current ratio is obtained by dividing Current Assets by Current Liabilities. Current ratio gives a quick understanding of the companys liquidity position but is subjected to window dressing. Current asset consists of Cash, Inventory and Debtors as major items. Though Inventory and Debtors are considered liquid asset, the company may find itself unable to collect debt at right time and convert inventory into cash when it has to pay its creditors. Hence this ratio alone can not provide a clear picture of firms liquidity position. Liquid Ratio: Liquid ratio is a better measure of Liquidity because inventory, which might not get converted into cash when required to do so, is taken out of the current asset for calculating this ratio. Absolute Cash Ratio: It is the best measure of the liquidity since only cash and near cash items are taken for calculating this ratio. Debtors and Inventory are taken out of the Current Asset and thus left part of current asset give a better idea of liquidity of the firm. Working Capital: It is net current asset that a company has to have in order to smoothly run its day to day operation.Net Current Asset is difference between CA and CL. It also indicates how the firm is financing its assets. For example if a company has CL more than CA, i.e. Negative Working Capital, it implies that the company is financing its long term asset from short term funds. Generally CL does not carry any cost and hence it increases the profitability of the firm. Working Capital Days: Working capital days indicate the time taken in completion of the operating cycle. It is a measure of firms policy of collecting debt, making payment to creditors and average inventory holding period. The goods are purchased either in cash or on credit, then it remains with the firm as inventory for some days, then it is sold and debtors are created, then the cash is collected from debtors. So, WCD is Debtors Days + Inventory Days- Creditor Days. Debtors Days: Time taken to convert debtor into cash. It indicates how efficiently the firm is collecting its debt . Creditor Days: It indicates how fast the firm is paying back to its creditors. Inventory Days: How efficiently the firm converts its inventory into debtors, i.e. how efficient the sales are. It also indicates for how long (on an average) goods are stocked. Analysis of Liquidity Ratios: Current ratio of HUL has been less than 1 for all the 3 years taken for analysis. This implies that working capital of HUL is always negative. This is generally considered an aggressive strategy i.e. to financing its long term asset by short term sources that increases profitability because current liabilities are non interest bearing items. There is significant difference between CR and LR which indicates that the current asset of HUL consists of good amount of inventory. Value of sundry debtors is quite low since there is minor difference between LR and ACR. The liquidity ratios have decreased from previous year which shows that HUL has reduced its liquidity further. On analyzing the operating cycle it can be said that HUL takes good amount of time to pay its creditors and this is how it manage to run its operations with negative working capital. Solvency Ratio: Solvency Ratios indicate the companys ability to meet its Long-term liability. These ratios indicate the ability of the firm to return the investment made by its owners and debt providers in the business, in case the company is closed down. These ratios are usually seen by the debt providers or financial institutions in order to assess the risk involved in the business. If the firm is closed down then first it is liable to pay back its loan and then if it is left with something that belongs to the share holders. Debt Equity Ratio: Debt Equity ratio is obtained by dividing Long Term outside Liability (Debt) by Net Worth. This ratio indicates the risk involved for loan givers. If it is too high then the owner may not be that much concerned for profit making since he has invested less in the business and hence getting less return. If the company makes loss ad closed down subsequently, then the owner does not loose much and loan givers will have to bear relatively more losses. This ratio also determines EPS. Interest Coverage Ratio: ICR indicates the firms ability to pay the interest of the loans taken. It is ratio of PBIT to Interest. Debt to Total Funds: This ratio indicates the share of the debt in total sources used to fund the business. Since total sources are equal to total assets, this ratio is analyzed to assess the firms ability to meet its long term liability i.e. ability to pay back its loan, in case the company is closed down. Reserves and Surplus to Total Fund: This ratio indicates the share of the Reserves and Surplus in total sources used to fund the business. Since total source are equal to total assets, this ratio is used to assess the firms ability to meet its long term liability towards its owner that is, ability to return the share profit made by the business that belongs to shareholders, in case the company is closed down. Analysis of Solvency Ratios: The loans taken by HUL were high in 2004 which is indicated by high debt to total source ratio and this is why its ICR ratio was low (as compared to ICR in 2005 and 2006). It has decreased its loan and currently it is financing its business mostly by net worth and current liability. Debt to equity ratio has decreased over the years as it has reduced the loans. Its RS to Total source has increased which indicates that HUL invests accumulated profit into business with decreasing debt. Now HULs assets are financed by net worth and current liability with debt being a small component of total source. Profitability Ratio: Profitability Ratios show how successful a company is in terms of generating returns or profits on the Investment that has been made in the business i.e. the Profitability ratios indicates the ability of the firm to generate and distribute the profit. It can be broadly categorized into profit generating ability (PGA) ratios and profit distributing ability (PDA) ratios. It can be said the higher these ratios the better it is for the company. PBIT to Sales: This ratio is obtained by dividing Profit before Interest and Tax by Sales. This ratio is a measure of the companys profit generating ability on a given volume of sales. This is the most basic ratio of profit generating ability on sales i.e. sales margin because it does not take into account the interest and taxes which the company has to pay. PBT to Sales: This ratio is obtained by dividing Profit before Tax by Sales. This ratio gives the companys profit generating ability on a given volume of sales. This ratio takes the profit after paying the interest in order to assess profit made (profit margin) after all the expenses except tax. Operating Expenses to Sales: It is a measure of the expenses that are incurred on a particular volume of sales. This ratio can be used to analyze the cost incurred and find out the ways to reduce the operational cost without decreasing the sales volume. Return on Net worth (RONW): This ratio gives an indication about the profit being made by the firm on the investment made by the owner. This ratio is used to analyze the business from the perspective of the owner. RONW is an indicator of profit distributing ability of a firm. Return on Capital Employed (ROCE): This ratio indicates the profit making ability of the firm on total capital employed which consists of owners fund and debt. This is a profit generating ability ratio which is seen by owners and debt providers. Return on Total Asset: ROTA tells how efficiently the firm is using its assets or total sources of fund to generate profit. It is a profit generating ability ratio. Earning Per Share: EPS is an indicator of profit distributing ability of a firm. This ratio tells how much profit the firm is making on owners investment on a single share of the company. Dividend per Share: DPS ratio gives an idea of the actual distribution of profit to the owners i.e. profit distributed to shareholders per share. CFO to PAT: CFO to PAT compares the net cash generated from operational activities with net profit made by the firm. It gives an idea as to how much profit is realized and how it is being used in different activities(Investment, financial, Operational) Some of the profitability ratio in this report do not match with the values given in HULS summary of performance because the sales figures taken here are after excise duty whereas the sales figures taken by HUL for calculating these ratios are before excise duty i.e. Gross Sales. Analysis of Profitability Ratios: PBIT as percentage of sales is moderately good and there has not been any significant change in it during last three years. Similar is the case of PBT/Sales. PBT/Sales are higher than the PBIT/Sales for year 2006 and 2005 which indicate that PBT is more than PBIT. This implies that interest paid by the company is negative. On closely watching the financial statement, it has been found that Net Income from Interest for HUL is positive for the years 2006 and 2005 making PBT higher than PBIT. That is because Income Received by the company is more than that to be paid. There has not been any significant change in operating expense as percentage of sales in last three years. For FMCG business the operating expense to sales ratio around 30% can be considered good as the company has to spend heavily on its distribution network and promotional activities. The profit distributing ability of the firm is excellent with return on net worth (RONW) being around 58 % over the years. The profit generating ability similar to the profit distributing ability is pretty good with ROCE over 60% during the year 2005 and 2006. ROCE in year 2005 has increased from the figure of 2004, perhaps because of the decrease in debt (change in capital structure) and increase in current liability (non interest bearing item). Return on total asset (ROTA) has been moderately good with almost constant value of around 22% over the years. The face value of Equity Share of HUL is Rs. 1. Analyzing the EPS and DPS, which are profit distributing ability ratios, for HUL we can see that it has been generating more than 500% times profit for its shareholders over the years. The EPS increased over the years from Rs.5.xx in year 2004 to Rs. 8.xx in year 2006. It has been generous in distributing the profit in form of dividend with DPS Rs 6 in year 2004 and Rs. 5 in year 2005 and 2006. The trend of CFO/PBIT is worth analyzing since the companys CFO is close to its PBIT which indicates that almost entire profit of HUL comes from its operation and the profit is realized. In year 2005 the CFO is higher than PBIT indicating the negative CFF or CFI i.e. the company has realized the profit(in form of cash) and invested in long term assets or paid its long term outside liabilities(loans). Market Based Returns: Market based return figures indicate the firms position in the market and the benefits associated with the investment in company. A small investor, if interested in purchasing the shares of a company, first looks at the market capitalization of the company and return that he can expect on the price paid for the share. Price to Earning Ratio: Return associated with the shares on its market price. Since the investors buy the share at its market price and not at face value or book value, this ratio gives information about the actual return on investment. Market Cap to Net worth (Price to Book Value Ratio): Comparison of market value of the firm with the owners fund. This can give an idea about the success of the company in increasing the value of owners investment. Market Capitalization: Market value of the firm. Market capitalization gives an indication of the companys financial status in the market. Market capitalization is used to compare the size of the organization in term of market value. Average Market Capitalization: Average Market value of the firm over the year. Average is taken because the market value of shares keeps on changing and so is market capitalization. Analysis of Market Based Returns: PER ratio for HUL is not so good with values over 30 in year 2006 and 2005 and somewhat better with value around 25 in the year 2004. It means an investor will get return around 1/30 times on his actual investment. Market capitalization of HUL has increased after 2004. Ratio Analysis: Inter Company Analysis -HUL and ITC Comparison of Liquidity Position: Current Ratio for HUL is negative whereas it is positive for ITC. This indicates that HUL has negative working capital and ITC has positive working capital. ITC is funding its short term asset by long term funds and HUL funding its long term asset by its short term non-interest bearing sources (CL). One more difference in liquidity position of the two companies can be seen through the difference between the CR and ACR. There is huge difference in ACR and CR of ITC which shows that it has less cash or near cash items in its current liabilities whereas for HUL the difference is moderate. Working Capital Days for ITC is positive and WCD for HUL is negative. It can be said that HUL has more current liab