Mid Semester exam

It is anything but a commotion that you for the most part hear originating from an emergency clinic room. â€Å"Ha ha! He heel† You make the way for see twelve patients †all debilitated, a few in wheelchairs †stimulating each other with long inflatables and snickering as hard as it's conceivable to giggle. Participate with the fun is Dry Tim Crick, and this is his week after week meeting of giggling treatment at Leeds City Hospital. The point of these 30-minute meetings isn't just to assist patients with foregetting that they are wiped out, as per Dry Crick: â€Å"Laughter gives the lungs and the muscles a decent exercise, which Is Important In long haul patients.But more than this. I accept that giggling can really accelerate recovery from affliction. † Laughter treatment's ongoing history starts in the asses, when essayist Norman Cousins portrayed in Anatomy of an Illness how he utilized satire movies to effectively give himself some help from an excruciatin g ailment. This elevated scholastics to start taking a gander at the physiological impacts of giggling. The spread of helpful â€Å"laughter clubs† started In India In the asses with Dry Madman Astral, who started taking patients for meetings In an open park.So Is there any science behind the cases that giggling speeds recuperation? Absolutely, it triggers a scope of responses in the body. A few examinations have demonstrated that the capacity to utilize and react to humor may raise the degree of disease battling antibodies, and lift the degree of resistant cells. An ongoing report with diabetics indicated that giggling helped control glucose levels. What's more, research at the University of Maryland demonstrated that chuckling helped blood stream by keeping veins relaxed.For Dry Crick, It is In giggling's capacity to loosen up s that Its mending power lies. After a decent giggle. Our muscles unwind. Our psyche quits concentrating on torment or negative musings, and endorphi ns begin to stream in our cerebrums. It places the body in a circumstance where it can start to recuperate itself. At the point when we are sound we can accomplish this state through physical exercise, social contact, and on-things that are progressively troublesome when you are n emergency clinic. Giggling, similarly as music, can carry unwinding into the wards. While many are dubious about the logical premise of chuckling treatment, It would be Impossible for even the most extraordinary septic to watch these helve patients In Leeds snicker until tears run down their countenances without speculation, â€Å"this is benefiting them. † Questions: 1-Read the content and answer the accompanying inquiries: 1. In what two different ways is chuckling useful for patients, as indicated by Dry Tim Crick? Giggling treatment meeting held? † 3. For what reason may giggling help diabetics? Ã'› 2. Where were the first 4. How does giggling help battle contaminations, as indicated by certain examinations? 2-Match the featured words In the content with the implications beneath: a.Designed to impact that you are attempting to accomplish: c Makes something start to occur: † 3-Fill in the spaces with the similar or standout types of the descriptors: a. Anti-inflamatory medicine is (solid) painkiller we have, I feel uneasy even mentioning it. B. Would i be able to successfully cause you to feel (well) ? C. Moving around is getting (hard) to do. D. Infusion is (quick) approach to oversee relief from discomfort. E. He is (frail) † he was yesterday. F. For kids, contemplating the infusion is (startling) the torment itself. 4-Complete the inquiries in the exchange: Nurse: When did the side effects initially show up? Quiet: About a year.Nurse: Why (you/not come) to see me? Quiet: At the time I wasn't exceptionally stressed. Attendant: And (the manifestations/deteriorate) † 7 Patient: Yes, they began to deteriorate about a month prior. Attendant: I see, a nd (you/take) any drug from that point forward? Persistent: I went to see a homeopath and he endorsed these pills. Medical caretaker: I see. (You/your mouth wide and state â€Å"ah†? †Ah. Medical attendant: Good, can open) † and (what/occur) when you took the pills? Tolerant: This rash showed up. (You/can see) it on my back? Medical caretaker: Yes, I see. All in all, (there was) any improvement when you took the pills? Quiet: No

Carlo Ginzburgs Night Battles vs. Keith Tomas Religion and the Declin

Carlo Ginzburg's Night Battles versus Keith Thomas' Religion and the Decline of Magic Carlo Ginzburg’s Night Battles portrays the connections that existed concerning enchantment and the utilization of black magic as they where accepted by both the mainstream and the tip top concerning the benandanti in the Italian zone of Friuli. Keith Thomas’ Religion and the Decline of Magic does a comparable thing aside from his branch of knowledge is in the entire of England and incorporates more data and instances of the convictions and practices of the English. Both the English record and the record of the Friuli benandanti have a few likenesses that exist between the two just as some unmistakable contrasts. The contrasts between the two gatherings are appeared by the way the normal and world class treat the circumstance and the way that the two separate circumstances changed after some time both sharing a few qualities while having different attributes being diverse the equivalent in the two regions. In England the job of enchantment was not one that incorporated the villain or underhandedness in the brain of the prevalent view. Enchantment, on despite what might be expected, is utilized appropriately and for positive purposes could be something to be thankful for. Individuals would advise that they had or needed to visit a guile man, somebody that utilizes enchantment to discover lost items, so as to discover certain data or to uncover who had taken from them. This training was not disapproved of by prominent sentiment. This acknowledgment of the decree of the utilization of a cleverness man shows the open acknowledgment of enchantment whenever utilized in the correct structure; just as the prevalent attitude that a guile man was not somebody to be dreaded or despised.1 despite what might be expected, the finesse man was somebody who could help you through mysterious methods all together that you may... ...he want of the world class to chase witches and the court framework set up that will profit witch-chasing. These two separate spots have two various types of enchantment that are treated in two separate manners by the tip top and mainstream individuals of the zone. 1. Keith Thomas, Religion and the Decline of Magic (New York: Oxford University Press, 1971), 221. 2. Thomas, 505. 3. Thomas, 516. 4. Thomas, 437. 5. Carlo Ginzburg, The Night Battles (Baltimore: Johns Hopkins University Press, 1966), 1. 6. Ginzburg, 69-70. 7. Thomas, 226. 8. Thomas, 200. 9. Ginzburg, 71. 10. Ginzburg, 72. 11. Thomas, 453. 12. Ginzburg, 100-101. 13. Ginzburg, 81. Reference index Ginzburg, Carlo. The Night Battles. Baltimore: Johns Hopkins University Press, 1966. Thomas, Keith. Religion and the Decline of Magic. New York: Oxford University Press, 1971.

Where Caffeine Comes From and Various Uses

Where Caffeine Comes From and Various Uses Addiction Addictive Behaviors Caffeine Print The Various Uses of Caffeine By Elizabeth Hartney, BSc., MSc., MA, PhD Elizabeth Hartney, BSc, MSc, MA, PhD is a psychologist, professor, and Director of the Centre for Health Leadership and Research at Royal Roads University, Canada. Learn about our editorial policy Elizabeth Hartney, BSc., MSc., MA, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on July 26, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on November 20, 2019 Patrick Foto / Getty Images More in Addiction Addictive Behaviors Caffeine Internet Shopping Sex Alcohol Use Drug Use Nicotine Use Coping and Recovery Caffeine is a naturally occurring psychoactive substance with stimulant properties. Caffeine use is common, and  it is the worlds most popular psychoactive drug, and it is completely freely available and unregulated in the United States and throughout much of the globe. It is an ingredient in a large variety of everyday foods and drinks  and can be found in many over-the-counter and prescription medications. It is also often used as a cutting agent in illicit drugs, particularly stimulants. Where Caffeine Come From Caffeine occurs naturally in several plants and is most commonly known for its presence in the coffee beanâ€"used to make coffee, the cocoa beanâ€"used to make chocolate, and the tea leafâ€"used to make tea. It also occurs in the kola nutâ€"used to flavor cola drinks, and the guarana berry, a less common additive to beverages, which is also available as a health food supplement. Several other plants contain caffeine. Synthetic caffeine is a surprisingly common food and beverage additive. Use in Everyday Foods and Drinks It is well known that caffeine is present in coffee, a very popular adult beverage in the United States. Less commonly known is the presence of caffeine in a large array of other beverages, such as teaâ€"including green tea, which is commonly thought of as a healthier alternative to black and orange pekoe teas, as well as beverages such as cola and other types of soda, sports drinks, and drinks that are marketed as healthy. Caffeine is also a common food ingredient in chocolate and other foods containing cocoa. It is often thought that people who become addicted to chocolateâ€"chocoholicsâ€"are actually addicted to the caffeine in chocolate. In fact, the true picture of the addictive nature of chocolate is much more complex, as chocolate contains another addictive substance, sugar, and sugar addiction is now well documented. Use in Recreational Drugs There is a fine line between whether caffeine is considered a food or a recreational drug. We think nothing of adults drinking tea and coffee in front of their children, whereas injecting heroin or smoking crack in front of a child would be shockingâ€"and grounds for removal of the child from their parents care. Yet as the concentration of caffeine gets higher, the effects become more pronounced, and now some high-caffeine beverages are marketed as legal recreational drugs. The stimulant effects of caffeine, as well as its legal status and availability, make it a common cutting ingredient in street drugs, such as cocaine and meth. Use in Pharmaceutical Drugs Caffeine is also used as an ingredient in a variety of pharmaceutical drug preparations. Many painkillers contain caffeine  because caffeine increases their effectiveness. It is also added to many medications that cause drowsiness in order to counteract this side effect. Caffeine Use in Sports Prior to 2004, caffeine was included as a prohibited substance with the World Anti-Doping Agency (WADA). In 2004, caffeine was removed from the prohibited list. WADA acknowledges the presence of caffeine in many foods and beverages, and the risk that it can be abused in sportsâ€"therefore, although the use of caffeine is not prohibited, it is part of WADAs monitoring program. Also Known As: 1, 3, 7-trimethylxanthine Common Misspellings: caffiene, caffeen, cafeen, cafine, caffine, kaffine

The Green Mile Essay example - 1089 Words

The Green Mile Frank Darabont (writer-director-producer) in 1999, returned to the director’s chair for the first time in five years. Darabont, who not only directed Shawshank Redemption, but adapted it from a Stephen King story, followed the exact same path with The Green Mile. The film was released by Warner Bros. Pictures, and Produced by Castle Rock Entertainment, Darkwoods Productions, and Warner Bros. David Valdes is the producer, David Tattersall, B.S.C. is the director of photography, Terence Marsh is the production designer, and Richard Francis-Bruce is the film editor. Thomas Newman is the composer of The Green Mile, who has had the distinct honor of collecting his first two Academy Award nominations for Best Dramatic Score in†¦show more content†¦Into their midst comes John Coffey (Michael Clarke Duncan), a mountainous but child-like black man, convicted of murdering two small children, but whose demeanour leads Edgcomb to believe that Coffey is innocent. For a while, life on the green mile remains normal, until the day it transpires that Coffey possesses the ability to heal people through the power of touch. The Green Mile is a 3-hour film of two halves: firstly, painting a vivid portrait of life on death row, and the trivialities that brighten up the lives of the people who live and die there. The second half of the movie is given to exploring Coffey himself: his past, his crime, and his powers. He is initially misunderstood by those around him, is convicted of a crime he did not commit, he greatly enriches the lives of those around him, and is eventually executed for refusing to proclaim his own innocence. Much of Thomas Newman’s music is rooted in the sounds of the deep south, with several interesting cues written for an eclectic ensemble including such weird and wonderful instruments as a bowed travelling guitar, a Vietnamese banjo, a jaw harp, bass marimbas, a tonut and the omnipresent saz. Occasionally, the music attains a kind of hypnotic sensibility that draws the listener in, but at other times itShow MoreRelatedThe Novel The Green Mile 978 Words   |  4 PagesKing s novelâ€Å"The Green Mile,† was a depiction of horror and imagery, or as Harold Bloom stated, â€Å"visually oriented scenarios.† He teased the senses and gave an inevitable emotional twist at the end. This story follows a special inmate possessed some unworldly powers that changed people s fate, when he deemed worthy. John Coffey, last name â€Å"like the drink, only not spelled the same way,† (King 16) plays the hand of God in this story, when he saved a life, cured the incurable, pu nished the guiltyRead MoreAnalysis of the Green Mile Essay1007 Words   |  5 PagesEnglish 110 November 3, 2011 Summary of the Novel, â€Å"The Green Mile† A summary of any novel by Stephen King has to include a small biography of the horror novelist, himself. Publishing this novel in 1996 as a serial novel, with the first edition actually coming out as one of six small paperbacks that were eventually made into one novel. Stephen King is well known for his horror novels, therefore, this summary of the novel â€Å"The Green Mile† shows this book set in the 1930s and is a deviation fromRead More The Green Mile by Stephen King Essay910 Words   |  4 PagesThe Green Mile by Stephen King Summary: John Coffey is brought to Cold Mountain accused of rape and murder. It becomes known that he has a healing touch. Paul Edgecombe, the superintendent, has sympathy for Coffey and later finds out that Coffey is indeed innocent, but can find no way to stop the execution. Coffey proclaimed that he wanted to go; and thus allowed Paul to accept Coffeys fate as he must, and go on with his life. Central Characters: Paul Edgecombe, probably over 100, narratorRead MoreScene Analysis of The Green Mile Essay720 Words   |  3 PagesThe film The Green Mile was originally written by Stephen King and later directed by Frank Darabont. It is based on the guards and inmates of a penitentiary’s Death Row during the great depression. There is a certain monotony that comes with working on Death Row and Paul Edgecomb, played by Tom Hanks, has become numb to the fact that he is paid to take lives; that is until John Coffey gets sentenced to death and is sent to Paul’s â€Å"green mile†. John Coffey is a very large black man that was accusedRead MoreFrank Darabont s Corrupt Film Adaptation Of The Green Mile984 Words   |  4 PagesFestival. In today’s session, Novel to Film Adaptations – Empowering the Marginalised Perspective, Frank Darabont’s corrupt film adaptation of, The Green Mile, will be exposed as a blatant juxtaposition of Paul Edgecombe ’s journal on which it is based. Through the film, audiences are invited to follow the disturbing experiences and happenings upon the green mile in 1932 at the Cold Mountain Penitentiary death row as articulated in Mr. Edgecombe’s journal. The film constructs Percy Wetmore as cruel, malevolentRead MoreEssay on The Green Mile542 Words   |  3 PagesThe Green Mile For my third quarter book report I read The Green Mile written by Stephen King. This book is about an old man, Paul Edgecomb, recalling his experiences when he worked as the cell block captain in Cold Mountain state penitentiary. Paul was the cell block captain of death row in this Alabama correctional institute. This story takes place in a nursing home. The narrator Paul is writing a book about when he was cell block captain in 1932. During the time he is writing his bookRead MoreEssay On The Green Mile1601 Words   |  7 PagesThe Green Mile is a movie that is based on a Stephen King novel that goes by the same name. The story is one of a heart-wrenching and deeply allegorical plot. It is told by the man Paul Edgecomb (Tom Hanks), who, at the time of his recollection, is six decades removed from his position as head guard on death row, or as the inmates call it, â€Å"The Green Mile†. Edgecomb tells of one inmate who was brought into his custody that changed his life: John Coffey (the late Michael Clarke Duncan), who was convictedRead MoreGreen Mile Essay1138 Words   |  5 PagesThe Green Mile has a huge connection to the seven Catholic social teachings. The first one, human life and dignity, is very evident in the Green Mile. The main connection with this one is how Tom Hankâ⠂¬â„¢s character cares about John Coffey. Many people would not care or even given a second look to someone who is in prison and on death row but Paul, the guard, gets close to him. He ends up really caring about John Coffey and believes he is innocent. It shows human life and dignity because when heRead MoreThe Unjust End Of John Coffey1504 Words   |  7 Pageswho haven’t read a Stephen King book or seen one of his movies† (Nagasaki-Taylor). King s many novels and short stories have become staples in American Literature and English classes around the world. Among King’s well-known works, there is The Green Mile. Anyone who has read this story will forever remember it, not only because of the unmistakable plot, but also for the heart-wrenching resolution involving John Coffey. Coffey’s character is the highlight of the book because it follows the ups andRead MoreAnalysis of Film The Green Mile1665 Words   |  7 Pagesdirected by Frank Darabont. The film is based on the novel written by Stephen King. It was released in the theatres on 1oth December 1994. The movie was named the green mile because of the dark green linoleum that tiles the floor. The main featured character is Paul Edgecomb (Tom Hanks) who acts as the head of the guard in the Green Mile. The film can be classified into the following genres: Drama, Mystery and Suspense, Science Fiction and Fantasy this is based on the events that unfold from the different

The Causation Of Child Molestation - 1322 Words

Causation of Child Molestation There are several different types of abuse, from sexual abuse to verbal abuse etc. Many happen within our own homes and the act is very unnoticeable. People being sexually attracted to children used to account for a very small percentage of people. However, as time continues more child sexual offenders are being reported. As time continues more children are facing the experience of being molested. Child sexual abuse faced not only in the United States but also around the world affects many children. The use of different terms such as pedophilia, child molestation, and sexual abuse are used to express the crime that happens to the young kids of the world. â€Å"A pedophile is a person who has a sustained sexual orientation toward children, generally aged 13 or younger† (Blanchard, 2005). â€Å"A child molester is any older child or adult who touches a child for his or her own sexual gratification and child molestation is the act of sexually touch ing a child† (Child Molestation Research and Prevention institute, 2016). There are many children affected by child molestation and sexual abuse, according to the U.S. Department of Justice, â€Å"In a 2012 maltreatment report, of the victims who were sexually abused, 26% were in the age group of 12–14 years and 34% were younger than 9 years.† (U.S. Department of Justice, Bureau of Justice Statistics, 2000). While there is no debate on whether or not child molestation is looked downShow MoreRelatedThe Never Ending Search For An Answer888 Words   |  4 Pagesand biological predispositions that may have made her more susceptible to provocation. These aspects can be further scrutinized by focusing on the trait theory of criminology. The trait theory focuses on the abnormal biological and psychological causations of criminal behaviors (Siegel, Larry 2011). It is well known that Wuornos had grown up in a hostile environment, void of love, safety, and care. Wuornos’ parents abandoned her, her grandparents abused her; she had never a genuine attachment figureRead MoreCrimes Against Children1739 Words   |  7 Pages Techniques for Successful Outcomes ABSTRACT Child abuse clearly has a negative impact on children and can result in behavioral, cognitive, emotional, and developmental difficulties. This may lead to greater difficulties later in life that will extend into adulthood. The use of proper investigation techniques and appropriate handling of cases, however, can result in less traumatization for child abuse victims. I. Introduction AccordingRead MoreTheories of Sexual Offending2501 Words   |  11 Pagesoffspring (Bennell et al., 2011). Even with an understanding of evolutionary psychology, it does not explain why some people still commit sexual assault today. We need to look at what factors are involved. There are two different levels of causation: proximate and ultimate. Proximal causes are immediate influences, operating over the short term and driving the behaviour, for example, intoxication, sexual arousal or feeling the need to dominate someone. Proximate causes refer to the immediateRead MoreFoster Care Essay1822 Words   |  8 PagesWhile many do have underlying issues surrounding their history of abuse or neglect, many would be just like any other child if their situation were just a little more pleasant (Jefcik). The Foster Care system may seem complicated but in all reality, it is decently straightforward. Firstly, in legal terms, the CPA (Child Placing Agency) determines the environment in which the child/children are living is no longer acceptable/safe according to state standards. Secondly, a judge is assigned to the caseRead MoreRepressed Memories Essay3891 Words   |  16 Pagesabuse. A false memory is created when an event that really happened becomes confused with images produced by trying to remember an imagined event. The term false memory syndrome refers to the notion that illusionary and untrue memories of earlier child abuse can be recalled by adult clients during therapy. In an increasingly polarized and emotive debate, extreme positions have been adopted, on one side by those believing that recovered memories nearly always represent actual traumatic experiencesRead MorePorn and Censorship15240 Words   |  61 Pagesexplicit material has often been thought to be harmful to i ts (mostly male) consumers: for example, by corrupting their morals or by making them less likely to be able to have long-term, loving sexual relationships. Many people strongly object to child pornography: that subset of sexually explicit material that involves depictions of actual children (sometimes as young as one week) engaged in sexual activity. This class of sexually explicit material is widely regarded as objectionable because it

Ancient Historians Sparta. Free Essays

Ancient historians reveal that Spartan society was something to be envied. (DISAGREE). Many ancient historians can agree that the Sparta, was an overall strong, well disciplined, sound governed, equal society, with hard working citizens and incredibly structured military forces. We will write a custom essay sample on Ancient Historians: Sparta. or any similar topic only for you Order Now Some ancient historians, such as Thucydide and Plato, admired many aspects of the Spartans good order, and praised how well the Spartans system appeared to be working, whilst other historians, such as Aristotle, were extremely crucial of the Spartan system, and criticised their structure in many of their individual writings. Many claim Spartans system of government included monarchical, and democratic components,although it is acknowledged as being primarily oligarchy. The government structure consisted of, two kings, and unlike most kings, these two did not have absolute power as they shared the power with each other and they also had to answer to a council of elders, or the Gerousia. The Gerouisa was made up of 28 male citizens, all over the age of sixty, who once elected served for live. Below the Gerousia, was another assembly, the Apella. The Apella consisted of male citizens over the age of thirty. To complete the system of checks and balances, the Spartans created a judicial position called  ephor. At any given time, there were five citizens serving in this role. Ephors were citizens over the age of thirty. They were elected to serve one-year terms. Ephors possessed considerable clout. An ephor could bring charges against anyone in Sparta—including one the city-state’s kings. Whilst some historians believed this government system to be efficient, and a sure way to keep matters, and laws fair through-out Sparta, Aristotle disagreed with one judicial position in particular, the Euphors. On them he said ‘The Lacedaemonian constitution is defective in another point; I mean the Ephoralty. This magistracy has authority in the highest matters, but the Ephors are chosen from the whole people, and so the office is apt to fall into the hands of very poor men, who, being badly off, are open to bribes. Aristotle believed that electing men, of no status whatsoever, and giving them such a high state of power was unwise, as a man of no status would be more prone to corruption, including the accepting of bribes. He then states ‘There have been many examples at Sparta of this evil in former times; and quite recently, in the matter of the Andrians, certain of the Ephors who were bribed did their best to ruin the state’ Thus proving his above point, that the Ephors were more likely to be bribed, for their own wealthfare. Throughout majority of Greece, wives were acquired strictly for the production of legitimate heirs, providing food and were used for sexual pleasure. Husbands dominated and demeaned the women, and treated them as objects. Both wives and daughters of any citizen were excluded from all public and intellectual activities, they were kept inside and weren’t allowed to participate in leisure activities , receive an education, or eat as well as their brothers or husbands. Women could not inherit or own any land, and it was considered unwise to educate them. This wasn’t the case with women in Sparta, although they still had arranged marriages, they did not have the right to vote, and were honored most for their production of strong sons, the women still enjoyed status and rights that were exceptional in those times and were considered a scandal to the rest of the essentially misogynous ancient world. Aristotle, from rival Athens, seems to complain about the Spartan society throughout his writings. He is extremely critical of the Spartan system, especially of their emancipated women. â€Å"The license of the Lacedaemonian women defeats the intention of the Spartan constitution, and is adverse to the happiness of the state. † – Aristotle, [On the Lacedaemonian Constitution] In this statement, Aristotle believes that by making woman emancipated, this disadvantages men and gives women an opportunity to take advantage of the men, by manipulating and controlling them. . How to cite Ancient Historians: Sparta., Essay examples

Business Accounting Investment Business Factors

Question: Describe about the Business Accounting for Investment Business Factors. Answer: Introduction The following report highlights different aspects of investment factors in view of the performance and sustainable factors of the listed company. Investment decision is taken by considering the organizations efficiency to maximize profit, maintain sustainable growth and corporate social responsibility. For the purpose of this report, Woolworths Limited has been selected by discussing its progress against its strategic priorities as well as evaluating the six capitals in creating organizational values (Nesterenko et al., 2015). The other part of the report highlights the significant issues by considering the report of the Chairman, Managing Director as well as Corporate Responsibility Report. For the purpose of evaluating the overall performance of the company, key financial ratios for the accounting year 2015 has been measured that includes profitability ratios, performance ratios and investment ratios. Further, the analysis on the companys performance is to be done by considering th e statement of income, statement of financial position and statement of cash flow for the accounting year 2015 (De Harlez Malagueo, 2016). Discussion Description of core business of the company Woolworths Limited is one of the major and second largest companies in Australia founded by Percy Christmas, Ernest Williams on September 22, 1924 having its headquarters at Bella Vista, New South Wales, Australia. The company operates in retailing industry listed on the Australia Stock Exchange serving different regions across the world. The companys current operating income records at $1.6 billion while the recorded revenue was $59 billion having its operating divisions in supermarkets, general merchandise and other products. It has been observed that company operates to create the long- term value for its stakeholders with respect to the return on capital, investment returns and maximizing the profitability. During the year, increase in net profit after tax reported to 0.1% whereas the net profit reflected a decline at 12.5% on statutory basis. However, the report group sales of the organization were $60.7 billion during the current year with the increase in revenue by 2.5% exclud ing the sales from the product of petrol (Woolworths Limited., 2016). Companys progress against its strategic priorities Objectives of business strategy are ranked by the significance in terms of achieving the business goals with respect to finance, resource planning, optimum business production and sales and marketing. Considering the financial statement of Woolworths Limited for the accounting year 2015, strategic priorities are with respect to the financing activities, customer benefits, business operational activities and other stakeholders benefits (Vishnevskiy, Karasev Meissner, 2015). It has been noted that the organizations group sales reported at $60.7 billion which declined by 0.0% compared to that of the result of previous year 2014. However, the net profit after tax reflected increase by 0.1% during the year 2015 while the earnings per share reported $195.2 during the financial year 2015, which was declined by 1.5%. It has been observed that the strategic priorities in case of financial and operational activities the company disclosed progress in the earnings from the operating activities before interest, tax, depreciation and other administrative expenses. The results of the financial information disclosed 6.0% increase from the income on rent whereas increase of 3.1% in the payment of dividend (Abdulrahman, et al., 2015). Additionally, the strategic priorities with respect to the customer benefits cover the expansion of sales to the existing consumers as well as to the prospect customers. Woolworths Limited is best known for maintaining the strong relationship with the consumers by achieving the required sustainability measures, social responsibility measures and returns on investment (Longoni Cagliano, 2015). Moreover, in case of operational and internal strategic objectives, the organization improves the retailing strategies by maintaining the infrastructure, product quality, manufacturing processes and better technology. It has been noted that in case of learning strategic objectives, Woolworths Limited improved the training and communication session for the employees that assist in increasing the work quality to achieve the business goals (Mandzila Zeghal, 2016). Significant issues from the Chairmans Report Report of the chairperson of an organization states the overall performance of the business activities that is included in the financial reports during the accounting year. The report presents the summary of organizational operating activities, activities of the board members and management as well as the personal standpoint with respect to the future of the company (Dexter et al., 2015). The report of chairperson of Woolworths during the year 2015 reflects certain significant issues along with the favorable issues for its performance. One of the major issues reflected in the chairmans report is the decrease in revenue by 12.5% that was based on the statutory activities. On the contrary, company experienced decline in-group sales by 0.2% during the financial year 2015 yet it paid higher dividends to the shareholders. It can be observed that company paid 137 cents as dividend per share in the year 2014 whereas 139 cents during the year 2015 indicating the increase in payout ratio and decrease in retention ratio. Further, the organization experienced retirement of a director served the directorship for more than four years along with the retirement of non- executive director that formed a part of suitable transition during the year 2014 (Knudsen, Moon Slager, 2015). Other significant issues in the Chairmans report have been observed with respect to the change in the senior management team. In order to find an eligible and efficient leader for maintaining the organizational operations the Board of Directors conducted search on the global basis (Orlitzky et al., 2015). It has been noted that many efficient followers retired from the management team that became the problem to find the suitable and efficient replacement during the financial year 2015. However, the employee strength of the organization was noted at 190,000 known to serve the consumers with their hard and efficient work for the growth of Woolworths Limited during the financial year 2015 (Knudsen, Moon Slager, 2015). Significant issues from the Managing Directors Report Managing Directors report of the company states the scale of business, business network, supply chain and the capability to remove the operating efficiency that helps in providing better competitive advantages. The report of the managing director not only focuses on the operational and financial activities but also the business activities that create the business values in different products in different regions (Lins, Servaes Tamayo, 2015). It has been noted that Woolworths Limited is one of the leading organizations in the retailing industry with 30% more than the competitors. One of the significant issues noted in the managing directors report was change in the market environment due to strong competition and change in the consumers shopping behavior. Essential challenges noted in the report with respect to the consumers experience for shopping in the supermarkets of Australia with the investment of around $200 million. In order to outperform the business in the products of liquo r, Woolworths noted to face the challenges on access to the market share in the financial year 2015. Additionally, the organization found it difficult to add new ranges of the products along with the changes in the structure of the store for the leading brands across the globe (Campopiano De Massis, 2015). It has been noted that the company had returned 72% of the profit from the significant items in the form of dividend amounted to $1.8 billion. The issue with regard to the dividend distribution is maintenance of retention ratio that is relevant for the growth and expansion of the business (Morris, 2015). On the contrary, Woolworths reported to be the largest retailer by 30% in the liquor product compared to the other organizations in the same industries. It was observed that the company invested around 56000 hours during each week indicating a larger employment in the retailing industry. Significant issues from the Corporate Responsibility Report Corporate Responsibility report presents the integrity, due diligence and ethical practice of business activities for the benefit of consumers, society and other group of stakeholders. It covers the highlight and discusses the involvement of people, planet and prosperity for the growth of business activities. Considering the corporate responsibility report of Woolworths, it can be said that the company maintained the integrity, accountability and transparency while operating the business activities (Stender, Astrup Dyerberg, 2016). However, there are certain issues noticed in the report during the financial year 2015 that disclosed the percentage of women employees is around 39% and the company invested $28.2 million for the training of employees. Moreover, the company experienced the reduction of 42% in the form of carbon emissions from the operational facilities. In view of the achievement of significant business targets, it was noted that the strategy on the business sustainability was achieved at 91% compared to the commitment from the year 2007 to the year 2015. Similarly, the company managed to save only $172 million from the operating activities with respect to the investment in energy department (Cotton Daly, 2015). Considering the prosperity of the business values of for the contribution in the economy of Australia the recorded amount was $114 billion against which the wages paid valued to $7.4 billion. Contribution to the partners of the organization and community reflected the amount of $36 million that affects the investment and distribution to the investors. Payment of taxes amounted to $2.4 billion during the financial year 2015 indicates the earning capacity from the operational activities and administrative activities (Woolworths Limited., 2016). Key Financial Ratios for the year 2015 Financial ratio is measured by considering two relative terms from the financial statements of the organization. The ratios on profitability, performance, investment and employment of funds determine the efficiency of the company for the benefit of the different group of stakeholders. In view of the financial statements of Woolworths for the year 2015, the profitability ratios and performance ratios have been measured to compare the standards of the industry. Performance ratio is measured to determine the return on sales and profitability ratio including the earnings per share and return on assets. For the year 2015, gross profit ratio of Woolworths is 27.14% whereas the net profit margin is 3.51% which indicates that the organizations earning capacity 27.14% to pay off the cost of sales while 3.51% to pay off the other administrative expenses. Observing the earning per share of Woolworths for the year 2015 cents 170.8 was reported that indicates return to the shareholders on each sh are of investment is 17% (Woolworths Limited., 2016). Moreover, the statement of financial position of Woolworths, reflects the working capital ratio during the year 2015 ($7,660.9/$9,168.6) = 0.83 which is less than the standard ratio two. Hence, it indicates that the current assets employed by the organization are only 0.83 times to pay off the current liabilities. However, return on assets of the company is ($2,137/ $25,336.8) = 8.43% which indicates that the companys sources of funds in the form of total assets is efficient to generate 8.43% profits. In case of financing the business of organization, debt asset ratio is measured for the year 2015 i.e. ($3,079.3/ $25,336) = 12.15% which indicates that the companys sources of funds to pay off its debts is 12.15%. It can be said that the companys operational activities and sources of funds are efficient to pay off the organizational expenses and liabilities (Woolworths Limited., 2016). Evaluation of the companys value creation in terms of six capitals Capital is one of the major and essential sources to operate the business functions effectively and efficiently to maximize the profitability and sustainability. However, capital is not limited to the financial capital but there are various other forms of capital relevant to the operation of business. Accordingly, there are six capitals that form the entire business activities known as financial capital, manufacturing capital, human capital, social capital and relationship capital. These capitals together assist in creating the business values along with the profitability and sustainability (Lins, Servaes Tamayo, 2015). In view of the business information from the annual report of Woolworths Limited, financial capital indicates the capital employed in form of securities. It has been noted that the issued capital during the year 2015 was $5,064 million, which was increased from that of the year 2014. Return on capital i.e. $3,322/$5,064 = 65.00% which indicates that Woolworths is emp loying its capital effectively for the benefit of the shareholders. Further, manufacturing capital of the organization reflects the material and infrastructure that distributes the quality production. In case of Woolworths, the company has reported substantial improvement in the infrastructure that by reforming the store structure to create business values to the consumers (Stender, Astrup Dyerberg, 2016). Additionally, human capital is one of the key capital factors that create the business values since; the organizational growth highly depends on the employee strength and their efficiency to work. Hence, the human capital i.e. 190,000 employees of Woolworths Limited is the second highest in Australian region as well as provides hard work to for the benefit of consumers and shareholders. On the contrary, social capital and relationship capital indicates the business values with the respect to the society and communities for their benefits, advantages and safety. Woolworths Limiteds progressive activities towards the society and customers create the leadership in the industrial market and one of the largest retailing organizations (Campopiano De Massis, 2015). Recommendation In view of the financial information analysis, Woolworths Limited reported decrease in the net income during the year especially in the petrol business. Further, the working capital also reflected 0.83%, which is less than the standard ratio considering the entire retailing industry. Therefore, it is recommended that Woolworths Limited should improve its sales revenue from the business of petrol while the related expenses should be declined. Apart from that, Woolworths is suggested to maintain the retention ratio rather than increase in payment of dividend to the shareholders. Moreover, companys cash used in the investing activities reflected decreased balance compared to the previous year 2014, which indicates that Woolworths is not utilizing its funds in investment. Therefore, it is recommended that the company should manage its investment that helps in expanding the organizational business in different regions. Further, fall in the income from operating activities indicates ineffi cient business operation in manufacturing the products. Hence, it is suggested that the management of the company should manage the cost of finance paid as well as other administrative costs. Conclusion In view of the above discussion on the investment factors of Woolworths Limited, it can be concluded that the company is efficient in various business aspects. Though the sales revenue from certain businesses reflects decrease compared to the year 2014, it has been observed that the business values and strategy are strong. Further, the company is efficient generating revenues from the sources of funds as well as from the cost of sales. Additionally, the company is efficient in employing its different capital that creates the business values with respect to the companys finance, production, employment and society. Hence, it can be said the company provides better investment opportunity since the return on capital as well as earnings on shares are also high. Reference List Abdulrahman, M. D. A., Subramanian, N., Liu, C., Shu, C. (2015). Viability of remanufacturing practice: a strategic decision making framework for Chinese auto-parts companies.Journal of Cleaner Production,105, 311-323. Campopiano, G., De Massis, A. (2015). Corporate social responsibility reporting: A content analysis in family and non-family firms.Journal of Business Ethics,129(3), 511-534. Cotton, P., Daly, N. (2015). Cross-Continental Readings of Visual Narratives: An analysis of six books in the New Zealand Picture Book Collection.Bookbird: A Journal of International Children's Literature,53(2), 36-44. De Harlez, Y., Malagueo, R. (2016). Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance.Management Accounting Research,30, 2-17. Dexter, F., Wachtel, R. E., Todd, M. M., Hindman, B. J. (2015). The fourth mission: the time commitment of anesthesiology faculty for management is comparable to their time commitments to education, research, and indirect patient care.AA Case Reports,5(11), 206-211. Knudsen, J. S., Moon, J., Slager, R. (2015). Government policies for corporate social responsibility in Europe: a comparative analysis of institutionalisation.Policy Politics,43(1), 81-99. Lins, K. V., Servaes, H., Tamayo, A. (2015). Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis.European Corporate Governance Institute (ECGI)-Finance Working Paper, (446). Longoni, A., Cagliano, R. (2015). Environmental and social sustainability priorities: their integration in operations strategies.International Journal of Operations Production Management,35(2), 216-245. Mandzila, E. E. W., Zeghal, D. (2016). Content Analysis Of Board Reports On Corporate Governance, Internal Controls And Risk Management: Evidence From France.Journal of Applied Business Research (JABR),32(3), 637-648. Morris, R. D. (2015). Book review: Jane Gleeson-White, Six Capitals: The Revolution Capitalism Has to Haveor Can Accountants Save the Planet?.The Economic and Labour Relations Review,26(4), 689-693. Nesterenko, M. A., Saliy, O. N., Putilina, I. N., Berezhnoi, A. V., Rylov, D. V. (2015). Strategic Priorities in Development of the Agro-Industrial Complex of the Krasnodar Region.Mediterranean Journal of Social Sciences,6(5 S3), 176. Orlitzky, M., Louche, C., Gond, J. P., Chapple, W. (2015). Unpacking the drivers of corporate social performance: A multilevel, multistakeholder, and multimethod analysis.Journal of Business Ethics, 1-20. Stender, S., Astrup, A., Dyerberg, J. (2016). Artificial trans fat in popular foods in 2012 and in 2014: a market basket investigation in six European countries.BMJ open,6(3), e010673. Vishnevskiy, K., Karasev, O., Meissner, D. (2015). Integrated roadmaps and corporate foresight as tools of innovation management: the case of Russian companies.Technological Forecasting and Social Change,90, 433-443. Woolworths Limited. (2016) Quality Brands and Trusted Retailing - Woolworths Limited. (2016). Woolworthslimited.com.au. Retrieved 9 October 2016, from https://www.woolworthslimited.com.au/

Business Accounting Investment Business Factors

Question: Describe about the Business Accounting for Investment Business Factors. Answer: Introduction The following report highlights different aspects of investment factors in view of the performance and sustainable factors of the listed company. Investment decision is taken by considering the organizations efficiency to maximize profit, maintain sustainable growth and corporate social responsibility. For the purpose of this report, Woolworths Limited has been selected by discussing its progress against its strategic priorities as well as evaluating the six capitals in creating organizational values (Nesterenko et al., 2015). The other part of the report highlights the significant issues by considering the report of the Chairman, Managing Director as well as Corporate Responsibility Report. For the purpose of evaluating the overall performance of the company, key financial ratios for the accounting year 2015 has been measured that includes profitability ratios, performance ratios and investment ratios. Further, the analysis on the companys performance is to be done by considering th e statement of income, statement of financial position and statement of cash flow for the accounting year 2015 (De Harlez Malagueo, 2016). Discussion Description of core business of the company Woolworths Limited is one of the major and second largest companies in Australia founded by Percy Christmas, Ernest Williams on September 22, 1924 having its headquarters at Bella Vista, New South Wales, Australia. The company operates in retailing industry listed on the Australia Stock Exchange serving different regions across the world. The companys current operating income records at $1.6 billion while the recorded revenue was $59 billion having its operating divisions in supermarkets, general merchandise and other products. It has been observed that company operates to create the long- term value for its stakeholders with respect to the return on capital, investment returns and maximizing the profitability. During the year, increase in net profit after tax reported to 0.1% whereas the net profit reflected a decline at 12.5% on statutory basis. However, the report group sales of the organization were $60.7 billion during the current year with the increase in revenue by 2.5% exclud ing the sales from the product of petrol (Woolworths Limited., 2016). Companys progress against its strategic priorities Objectives of business strategy are ranked by the significance in terms of achieving the business goals with respect to finance, resource planning, optimum business production and sales and marketing. Considering the financial statement of Woolworths Limited for the accounting year 2015, strategic priorities are with respect to the financing activities, customer benefits, business operational activities and other stakeholders benefits (Vishnevskiy, Karasev Meissner, 2015). It has been noted that the organizations group sales reported at $60.7 billion which declined by 0.0% compared to that of the result of previous year 2014. However, the net profit after tax reflected increase by 0.1% during the year 2015 while the earnings per share reported $195.2 during the financial year 2015, which was declined by 1.5%. It has been observed that the strategic priorities in case of financial and operational activities the company disclosed progress in the earnings from the operating activities before interest, tax, depreciation and other administrative expenses. The results of the financial information disclosed 6.0% increase from the income on rent whereas increase of 3.1% in the payment of dividend (Abdulrahman, et al., 2015). Additionally, the strategic priorities with respect to the customer benefits cover the expansion of sales to the existing consumers as well as to the prospect customers. Woolworths Limited is best known for maintaining the strong relationship with the consumers by achieving the required sustainability measures, social responsibility measures and returns on investment (Longoni Cagliano, 2015). Moreover, in case of operational and internal strategic objectives, the organization improves the retailing strategies by maintaining the infrastructure, product quality, manufacturing processes and better technology. It has been noted that in case of learning strategic objectives, Woolworths Limited improved the training and communication session for the employees that assist in increasing the work quality to achieve the business goals (Mandzila Zeghal, 2016). Significant issues from the Chairmans Report Report of the chairperson of an organization states the overall performance of the business activities that is included in the financial reports during the accounting year. The report presents the summary of organizational operating activities, activities of the board members and management as well as the personal standpoint with respect to the future of the company (Dexter et al., 2015). The report of chairperson of Woolworths during the year 2015 reflects certain significant issues along with the favorable issues for its performance. One of the major issues reflected in the chairmans report is the decrease in revenue by 12.5% that was based on the statutory activities. On the contrary, company experienced decline in-group sales by 0.2% during the financial year 2015 yet it paid higher dividends to the shareholders. It can be observed that company paid 137 cents as dividend per share in the year 2014 whereas 139 cents during the year 2015 indicating the increase in payout ratio and decrease in retention ratio. Further, the organization experienced retirement of a director served the directorship for more than four years along with the retirement of non- executive director that formed a part of suitable transition during the year 2014 (Knudsen, Moon Slager, 2015). Other significant issues in the Chairmans report have been observed with respect to the change in the senior management team. In order to find an eligible and efficient leader for maintaining the organizational operations the Board of Directors conducted search on the global basis (Orlitzky et al., 2015). It has been noted that many efficient followers retired from the management team that became the problem to find the suitable and efficient replacement during the financial year 2015. However, the employee strength of the organization was noted at 190,000 known to serve the consumers with their hard and efficient work for the growth of Woolworths Limited during the financial year 2015 (Knudsen, Moon Slager, 2015). Significant issues from the Managing Directors Report Managing Directors report of the company states the scale of business, business network, supply chain and the capability to remove the operating efficiency that helps in providing better competitive advantages. The report of the managing director not only focuses on the operational and financial activities but also the business activities that create the business values in different products in different regions (Lins, Servaes Tamayo, 2015). It has been noted that Woolworths Limited is one of the leading organizations in the retailing industry with 30% more than the competitors. One of the significant issues noted in the managing directors report was change in the market environment due to strong competition and change in the consumers shopping behavior. Essential challenges noted in the report with respect to the consumers experience for shopping in the supermarkets of Australia with the investment of around $200 million. In order to outperform the business in the products of liquo r, Woolworths noted to face the challenges on access to the market share in the financial year 2015. Additionally, the organization found it difficult to add new ranges of the products along with the changes in the structure of the store for the leading brands across the globe (Campopiano De Massis, 2015). It has been noted that the company had returned 72% of the profit from the significant items in the form of dividend amounted to $1.8 billion. The issue with regard to the dividend distribution is maintenance of retention ratio that is relevant for the growth and expansion of the business (Morris, 2015). On the contrary, Woolworths reported to be the largest retailer by 30% in the liquor product compared to the other organizations in the same industries. It was observed that the company invested around 56000 hours during each week indicating a larger employment in the retailing industry. Significant issues from the Corporate Responsibility Report Corporate Responsibility report presents the integrity, due diligence and ethical practice of business activities for the benefit of consumers, society and other group of stakeholders. It covers the highlight and discusses the involvement of people, planet and prosperity for the growth of business activities. Considering the corporate responsibility report of Woolworths, it can be said that the company maintained the integrity, accountability and transparency while operating the business activities (Stender, Astrup Dyerberg, 2016). However, there are certain issues noticed in the report during the financial year 2015 that disclosed the percentage of women employees is around 39% and the company invested $28.2 million for the training of employees. Moreover, the company experienced the reduction of 42% in the form of carbon emissions from the operational facilities. In view of the achievement of significant business targets, it was noted that the strategy on the business sustainability was achieved at 91% compared to the commitment from the year 2007 to the year 2015. Similarly, the company managed to save only $172 million from the operating activities with respect to the investment in energy department (Cotton Daly, 2015). Considering the prosperity of the business values of for the contribution in the economy of Australia the recorded amount was $114 billion against which the wages paid valued to $7.4 billion. Contribution to the partners of the organization and community reflected the amount of $36 million that affects the investment and distribution to the investors. Payment of taxes amounted to $2.4 billion during the financial year 2015 indicates the earning capacity from the operational activities and administrative activities (Woolworths Limited., 2016). Key Financial Ratios for the year 2015 Financial ratio is measured by considering two relative terms from the financial statements of the organization. The ratios on profitability, performance, investment and employment of funds determine the efficiency of the company for the benefit of the different group of stakeholders. In view of the financial statements of Woolworths for the year 2015, the profitability ratios and performance ratios have been measured to compare the standards of the industry. Performance ratio is measured to determine the return on sales and profitability ratio including the earnings per share and return on assets. For the year 2015, gross profit ratio of Woolworths is 27.14% whereas the net profit margin is 3.51% which indicates that the organizations earning capacity 27.14% to pay off the cost of sales while 3.51% to pay off the other administrative expenses. Observing the earning per share of Woolworths for the year 2015 cents 170.8 was reported that indicates return to the shareholders on each sh are of investment is 17% (Woolworths Limited., 2016). Moreover, the statement of financial position of Woolworths, reflects the working capital ratio during the year 2015 ($7,660.9/$9,168.6) = 0.83 which is less than the standard ratio two. Hence, it indicates that the current assets employed by the organization are only 0.83 times to pay off the current liabilities. However, return on assets of the company is ($2,137/ $25,336.8) = 8.43% which indicates that the companys sources of funds in the form of total assets is efficient to generate 8.43% profits. In case of financing the business of organization, debt asset ratio is measured for the year 2015 i.e. ($3,079.3/ $25,336) = 12.15% which indicates that the companys sources of funds to pay off its debts is 12.15%. It can be said that the companys operational activities and sources of funds are efficient to pay off the organizational expenses and liabilities (Woolworths Limited., 2016). Evaluation of the companys value creation in terms of six capitals Capital is one of the major and essential sources to operate the business functions effectively and efficiently to maximize the profitability and sustainability. However, capital is not limited to the financial capital but there are various other forms of capital relevant to the operation of business. Accordingly, there are six capitals that form the entire business activities known as financial capital, manufacturing capital, human capital, social capital and relationship capital. These capitals together assist in creating the business values along with the profitability and sustainability (Lins, Servaes Tamayo, 2015). In view of the business information from the annual report of Woolworths Limited, financial capital indicates the capital employed in form of securities. It has been noted that the issued capital during the year 2015 was $5,064 million, which was increased from that of the year 2014. Return on capital i.e. $3,322/$5,064 = 65.00% which indicates that Woolworths is emp loying its capital effectively for the benefit of the shareholders. Further, manufacturing capital of the organization reflects the material and infrastructure that distributes the quality production. In case of Woolworths, the company has reported substantial improvement in the infrastructure that by reforming the store structure to create business values to the consumers (Stender, Astrup Dyerberg, 2016). Additionally, human capital is one of the key capital factors that create the business values since; the organizational growth highly depends on the employee strength and their efficiency to work. Hence, the human capital i.e. 190,000 employees of Woolworths Limited is the second highest in Australian region as well as provides hard work to for the benefit of consumers and shareholders. On the contrary, social capital and relationship capital indicates the business values with the respect to the society and communities for their benefits, advantages and safety. Woolworths Limiteds progressive activities towards the society and customers create the leadership in the industrial market and one of the largest retailing organizations (Campopiano De Massis, 2015). Recommendation In view of the financial information analysis, Woolworths Limited reported decrease in the net income during the year especially in the petrol business. Further, the working capital also reflected 0.83%, which is less than the standard ratio considering the entire retailing industry. Therefore, it is recommended that Woolworths Limited should improve its sales revenue from the business of petrol while the related expenses should be declined. Apart from that, Woolworths is suggested to maintain the retention ratio rather than increase in payment of dividend to the shareholders. Moreover, companys cash used in the investing activities reflected decreased balance compared to the previous year 2014, which indicates that Woolworths is not utilizing its funds in investment. Therefore, it is recommended that the company should manage its investment that helps in expanding the organizational business in different regions. Further, fall in the income from operating activities indicates ineffi cient business operation in manufacturing the products. Hence, it is suggested that the management of the company should manage the cost of finance paid as well as other administrative costs. Conclusion In view of the above discussion on the investment factors of Woolworths Limited, it can be concluded that the company is efficient in various business aspects. Though the sales revenue from certain businesses reflects decrease compared to the year 2014, it has been observed that the business values and strategy are strong. Further, the company is efficient generating revenues from the sources of funds as well as from the cost of sales. Additionally, the company is efficient in employing its different capital that creates the business values with respect to the companys finance, production, employment and society. Hence, it can be said the company provides better investment opportunity since the return on capital as well as earnings on shares are also high. Reference List Abdulrahman, M. D. A., Subramanian, N., Liu, C., Shu, C. (2015). Viability of remanufacturing practice: a strategic decision making framework for Chinese auto-parts companies.Journal of Cleaner Production,105, 311-323. Campopiano, G., De Massis, A. (2015). Corporate social responsibility reporting: A content analysis in family and non-family firms.Journal of Business Ethics,129(3), 511-534. Cotton, P., Daly, N. (2015). Cross-Continental Readings of Visual Narratives: An analysis of six books in the New Zealand Picture Book Collection.Bookbird: A Journal of International Children's Literature,53(2), 36-44. De Harlez, Y., Malagueo, R. (2016). Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance.Management Accounting Research,30, 2-17. Dexter, F., Wachtel, R. E., Todd, M. M., Hindman, B. J. (2015). The fourth mission: the time commitment of anesthesiology faculty for management is comparable to their time commitments to education, research, and indirect patient care.AA Case Reports,5(11), 206-211. Knudsen, J. S., Moon, J., Slager, R. (2015). Government policies for corporate social responsibility in Europe: a comparative analysis of institutionalisation.Policy Politics,43(1), 81-99. Lins, K. V., Servaes, H., Tamayo, A. (2015). Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis.European Corporate Governance Institute (ECGI)-Finance Working Paper, (446). Longoni, A., Cagliano, R. (2015). Environmental and social sustainability priorities: their integration in operations strategies.International Journal of Operations Production Management,35(2), 216-245. Mandzila, E. E. W., Zeghal, D. (2016). Content Analysis Of Board Reports On Corporate Governance, Internal Controls And Risk Management: Evidence From France.Journal of Applied Business Research (JABR),32(3), 637-648. Morris, R. D. (2015). Book review: Jane Gleeson-White, Six Capitals: The Revolution Capitalism Has to Haveor Can Accountants Save the Planet?.The Economic and Labour Relations Review,26(4), 689-693. Nesterenko, M. A., Saliy, O. N., Putilina, I. N., Berezhnoi, A. V., Rylov, D. V. (2015). Strategic Priorities in Development of the Agro-Industrial Complex of the Krasnodar Region.Mediterranean Journal of Social Sciences,6(5 S3), 176. Orlitzky, M., Louche, C., Gond, J. P., Chapple, W. (2015). Unpacking the drivers of corporate social performance: A multilevel, multistakeholder, and multimethod analysis.Journal of Business Ethics, 1-20. Stender, S., Astrup, A., Dyerberg, J. (2016). Artificial trans fat in popular foods in 2012 and in 2014: a market basket investigation in six European countries.BMJ open,6(3), e010673. Vishnevskiy, K., Karasev, O., Meissner, D. (2015). Integrated roadmaps and corporate foresight as tools of innovation management: the case of Russian companies.Technological Forecasting and Social Change,90, 433-443. Woolworths Limited. (2016) Quality Brands and Trusted Retailing - Woolworths Limited. (2016). Woolworthslimited.com.au. Retrieved 9 October 2016, from https://www.woolworthslimited.com.au/

Business Accounting Investment Business Factors

Question: Describe about the Business Accounting for Investment Business Factors. Answer: Introduction The following report highlights different aspects of investment factors in view of the performance and sustainable factors of the listed company. Investment decision is taken by considering the organizations efficiency to maximize profit, maintain sustainable growth and corporate social responsibility. For the purpose of this report, Woolworths Limited has been selected by discussing its progress against its strategic priorities as well as evaluating the six capitals in creating organizational values (Nesterenko et al., 2015). The other part of the report highlights the significant issues by considering the report of the Chairman, Managing Director as well as Corporate Responsibility Report. For the purpose of evaluating the overall performance of the company, key financial ratios for the accounting year 2015 has been measured that includes profitability ratios, performance ratios and investment ratios. Further, the analysis on the companys performance is to be done by considering th e statement of income, statement of financial position and statement of cash flow for the accounting year 2015 (De Harlez Malagueo, 2016). Discussion Description of core business of the company Woolworths Limited is one of the major and second largest companies in Australia founded by Percy Christmas, Ernest Williams on September 22, 1924 having its headquarters at Bella Vista, New South Wales, Australia. The company operates in retailing industry listed on the Australia Stock Exchange serving different regions across the world. The companys current operating income records at $1.6 billion while the recorded revenue was $59 billion having its operating divisions in supermarkets, general merchandise and other products. It has been observed that company operates to create the long- term value for its stakeholders with respect to the return on capital, investment returns and maximizing the profitability. During the year, increase in net profit after tax reported to 0.1% whereas the net profit reflected a decline at 12.5% on statutory basis. However, the report group sales of the organization were $60.7 billion during the current year with the increase in revenue by 2.5% exclud ing the sales from the product of petrol (Woolworths Limited., 2016). Companys progress against its strategic priorities Objectives of business strategy are ranked by the significance in terms of achieving the business goals with respect to finance, resource planning, optimum business production and sales and marketing. Considering the financial statement of Woolworths Limited for the accounting year 2015, strategic priorities are with respect to the financing activities, customer benefits, business operational activities and other stakeholders benefits (Vishnevskiy, Karasev Meissner, 2015). It has been noted that the organizations group sales reported at $60.7 billion which declined by 0.0% compared to that of the result of previous year 2014. However, the net profit after tax reflected increase by 0.1% during the year 2015 while the earnings per share reported $195.2 during the financial year 2015, which was declined by 1.5%. It has been observed that the strategic priorities in case of financial and operational activities the company disclosed progress in the earnings from the operating activities before interest, tax, depreciation and other administrative expenses. The results of the financial information disclosed 6.0% increase from the income on rent whereas increase of 3.1% in the payment of dividend (Abdulrahman, et al., 2015). Additionally, the strategic priorities with respect to the customer benefits cover the expansion of sales to the existing consumers as well as to the prospect customers. Woolworths Limited is best known for maintaining the strong relationship with the consumers by achieving the required sustainability measures, social responsibility measures and returns on investment (Longoni Cagliano, 2015). Moreover, in case of operational and internal strategic objectives, the organization improves the retailing strategies by maintaining the infrastructure, product quality, manufacturing processes and better technology. It has been noted that in case of learning strategic objectives, Woolworths Limited improved the training and communication session for the employees that assist in increasing the work quality to achieve the business goals (Mandzila Zeghal, 2016). Significant issues from the Chairmans Report Report of the chairperson of an organization states the overall performance of the business activities that is included in the financial reports during the accounting year. The report presents the summary of organizational operating activities, activities of the board members and management as well as the personal standpoint with respect to the future of the company (Dexter et al., 2015). The report of chairperson of Woolworths during the year 2015 reflects certain significant issues along with the favorable issues for its performance. One of the major issues reflected in the chairmans report is the decrease in revenue by 12.5% that was based on the statutory activities. On the contrary, company experienced decline in-group sales by 0.2% during the financial year 2015 yet it paid higher dividends to the shareholders. It can be observed that company paid 137 cents as dividend per share in the year 2014 whereas 139 cents during the year 2015 indicating the increase in payout ratio and decrease in retention ratio. Further, the organization experienced retirement of a director served the directorship for more than four years along with the retirement of non- executive director that formed a part of suitable transition during the year 2014 (Knudsen, Moon Slager, 2015). Other significant issues in the Chairmans report have been observed with respect to the change in the senior management team. In order to find an eligible and efficient leader for maintaining the organizational operations the Board of Directors conducted search on the global basis (Orlitzky et al., 2015). It has been noted that many efficient followers retired from the management team that became the problem to find the suitable and efficient replacement during the financial year 2015. However, the employee strength of the organization was noted at 190,000 known to serve the consumers with their hard and efficient work for the growth of Woolworths Limited during the financial year 2015 (Knudsen, Moon Slager, 2015). Significant issues from the Managing Directors Report Managing Directors report of the company states the scale of business, business network, supply chain and the capability to remove the operating efficiency that helps in providing better competitive advantages. The report of the managing director not only focuses on the operational and financial activities but also the business activities that create the business values in different products in different regions (Lins, Servaes Tamayo, 2015). It has been noted that Woolworths Limited is one of the leading organizations in the retailing industry with 30% more than the competitors. One of the significant issues noted in the managing directors report was change in the market environment due to strong competition and change in the consumers shopping behavior. Essential challenges noted in the report with respect to the consumers experience for shopping in the supermarkets of Australia with the investment of around $200 million. In order to outperform the business in the products of liquo r, Woolworths noted to face the challenges on access to the market share in the financial year 2015. Additionally, the organization found it difficult to add new ranges of the products along with the changes in the structure of the store for the leading brands across the globe (Campopiano De Massis, 2015). It has been noted that the company had returned 72% of the profit from the significant items in the form of dividend amounted to $1.8 billion. The issue with regard to the dividend distribution is maintenance of retention ratio that is relevant for the growth and expansion of the business (Morris, 2015). On the contrary, Woolworths reported to be the largest retailer by 30% in the liquor product compared to the other organizations in the same industries. It was observed that the company invested around 56000 hours during each week indicating a larger employment in the retailing industry. Significant issues from the Corporate Responsibility Report Corporate Responsibility report presents the integrity, due diligence and ethical practice of business activities for the benefit of consumers, society and other group of stakeholders. It covers the highlight and discusses the involvement of people, planet and prosperity for the growth of business activities. Considering the corporate responsibility report of Woolworths, it can be said that the company maintained the integrity, accountability and transparency while operating the business activities (Stender, Astrup Dyerberg, 2016). However, there are certain issues noticed in the report during the financial year 2015 that disclosed the percentage of women employees is around 39% and the company invested $28.2 million for the training of employees. Moreover, the company experienced the reduction of 42% in the form of carbon emissions from the operational facilities. In view of the achievement of significant business targets, it was noted that the strategy on the business sustainability was achieved at 91% compared to the commitment from the year 2007 to the year 2015. Similarly, the company managed to save only $172 million from the operating activities with respect to the investment in energy department (Cotton Daly, 2015). Considering the prosperity of the business values of for the contribution in the economy of Australia the recorded amount was $114 billion against which the wages paid valued to $7.4 billion. Contribution to the partners of the organization and community reflected the amount of $36 million that affects the investment and distribution to the investors. Payment of taxes amounted to $2.4 billion during the financial year 2015 indicates the earning capacity from the operational activities and administrative activities (Woolworths Limited., 2016). Key Financial Ratios for the year 2015 Financial ratio is measured by considering two relative terms from the financial statements of the organization. The ratios on profitability, performance, investment and employment of funds determine the efficiency of the company for the benefit of the different group of stakeholders. In view of the financial statements of Woolworths for the year 2015, the profitability ratios and performance ratios have been measured to compare the standards of the industry. Performance ratio is measured to determine the return on sales and profitability ratio including the earnings per share and return on assets. For the year 2015, gross profit ratio of Woolworths is 27.14% whereas the net profit margin is 3.51% which indicates that the organizations earning capacity 27.14% to pay off the cost of sales while 3.51% to pay off the other administrative expenses. Observing the earning per share of Woolworths for the year 2015 cents 170.8 was reported that indicates return to the shareholders on each sh are of investment is 17% (Woolworths Limited., 2016). Moreover, the statement of financial position of Woolworths, reflects the working capital ratio during the year 2015 ($7,660.9/$9,168.6) = 0.83 which is less than the standard ratio two. Hence, it indicates that the current assets employed by the organization are only 0.83 times to pay off the current liabilities. However, return on assets of the company is ($2,137/ $25,336.8) = 8.43% which indicates that the companys sources of funds in the form of total assets is efficient to generate 8.43% profits. In case of financing the business of organization, debt asset ratio is measured for the year 2015 i.e. ($3,079.3/ $25,336) = 12.15% which indicates that the companys sources of funds to pay off its debts is 12.15%. It can be said that the companys operational activities and sources of funds are efficient to pay off the organizational expenses and liabilities (Woolworths Limited., 2016). Evaluation of the companys value creation in terms of six capitals Capital is one of the major and essential sources to operate the business functions effectively and efficiently to maximize the profitability and sustainability. However, capital is not limited to the financial capital but there are various other forms of capital relevant to the operation of business. Accordingly, there are six capitals that form the entire business activities known as financial capital, manufacturing capital, human capital, social capital and relationship capital. These capitals together assist in creating the business values along with the profitability and sustainability (Lins, Servaes Tamayo, 2015). In view of the business information from the annual report of Woolworths Limited, financial capital indicates the capital employed in form of securities. It has been noted that the issued capital during the year 2015 was $5,064 million, which was increased from that of the year 2014. Return on capital i.e. $3,322/$5,064 = 65.00% which indicates that Woolworths is emp loying its capital effectively for the benefit of the shareholders. Further, manufacturing capital of the organization reflects the material and infrastructure that distributes the quality production. In case of Woolworths, the company has reported substantial improvement in the infrastructure that by reforming the store structure to create business values to the consumers (Stender, Astrup Dyerberg, 2016). Additionally, human capital is one of the key capital factors that create the business values since; the organizational growth highly depends on the employee strength and their efficiency to work. Hence, the human capital i.e. 190,000 employees of Woolworths Limited is the second highest in Australian region as well as provides hard work to for the benefit of consumers and shareholders. On the contrary, social capital and relationship capital indicates the business values with the respect to the society and communities for their benefits, advantages and safety. Woolworths Limiteds progressive activities towards the society and customers create the leadership in the industrial market and one of the largest retailing organizations (Campopiano De Massis, 2015). Recommendation In view of the financial information analysis, Woolworths Limited reported decrease in the net income during the year especially in the petrol business. Further, the working capital also reflected 0.83%, which is less than the standard ratio considering the entire retailing industry. Therefore, it is recommended that Woolworths Limited should improve its sales revenue from the business of petrol while the related expenses should be declined. Apart from that, Woolworths is suggested to maintain the retention ratio rather than increase in payment of dividend to the shareholders. Moreover, companys cash used in the investing activities reflected decreased balance compared to the previous year 2014, which indicates that Woolworths is not utilizing its funds in investment. Therefore, it is recommended that the company should manage its investment that helps in expanding the organizational business in different regions. Further, fall in the income from operating activities indicates ineffi cient business operation in manufacturing the products. Hence, it is suggested that the management of the company should manage the cost of finance paid as well as other administrative costs. Conclusion In view of the above discussion on the investment factors of Woolworths Limited, it can be concluded that the company is efficient in various business aspects. Though the sales revenue from certain businesses reflects decrease compared to the year 2014, it has been observed that the business values and strategy are strong. Further, the company is efficient generating revenues from the sources of funds as well as from the cost of sales. Additionally, the company is efficient in employing its different capital that creates the business values with respect to the companys finance, production, employment and society. Hence, it can be said the company provides better investment opportunity since the return on capital as well as earnings on shares are also high. Reference List Abdulrahman, M. D. A., Subramanian, N., Liu, C., Shu, C. (2015). Viability of remanufacturing practice: a strategic decision making framework for Chinese auto-parts companies.Journal of Cleaner Production,105, 311-323. Campopiano, G., De Massis, A. (2015). Corporate social responsibility reporting: A content analysis in family and non-family firms.Journal of Business Ethics,129(3), 511-534. Cotton, P., Daly, N. (2015). Cross-Continental Readings of Visual Narratives: An analysis of six books in the New Zealand Picture Book Collection.Bookbird: A Journal of International Children's Literature,53(2), 36-44. De Harlez, Y., Malagueo, R. (2016). Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance.Management Accounting Research,30, 2-17. Dexter, F., Wachtel, R. E., Todd, M. M., Hindman, B. J. (2015). The fourth mission: the time commitment of anesthesiology faculty for management is comparable to their time commitments to education, research, and indirect patient care.AA Case Reports,5(11), 206-211. Knudsen, J. S., Moon, J., Slager, R. (2015). Government policies for corporate social responsibility in Europe: a comparative analysis of institutionalisation.Policy Politics,43(1), 81-99. Lins, K. V., Servaes, H., Tamayo, A. (2015). Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis.European Corporate Governance Institute (ECGI)-Finance Working Paper, (446). Longoni, A., Cagliano, R. (2015). Environmental and social sustainability priorities: their integration in operations strategies.International Journal of Operations Production Management,35(2), 216-245. Mandzila, E. E. W., Zeghal, D. (2016). Content Analysis Of Board Reports On Corporate Governance, Internal Controls And Risk Management: Evidence From France.Journal of Applied Business Research (JABR),32(3), 637-648. Morris, R. D. (2015). Book review: Jane Gleeson-White, Six Capitals: The Revolution Capitalism Has to Haveor Can Accountants Save the Planet?.The Economic and Labour Relations Review,26(4), 689-693. Nesterenko, M. A., Saliy, O. N., Putilina, I. N., Berezhnoi, A. V., Rylov, D. V. (2015). Strategic Priorities in Development of the Agro-Industrial Complex of the Krasnodar Region.Mediterranean Journal of Social Sciences,6(5 S3), 176. Orlitzky, M., Louche, C., Gond, J. P., Chapple, W. (2015). Unpacking the drivers of corporate social performance: A multilevel, multistakeholder, and multimethod analysis.Journal of Business Ethics, 1-20. Stender, S., Astrup, A., Dyerberg, J. (2016). Artificial trans fat in popular foods in 2012 and in 2014: a market basket investigation in six European countries.BMJ open,6(3), e010673. Vishnevskiy, K., Karasev, O., Meissner, D. (2015). Integrated roadmaps and corporate foresight as tools of innovation management: the case of Russian companies.Technological Forecasting and Social Change,90, 433-443. Woolworths Limited. (2016) Quality Brands and Trusted Retailing - Woolworths Limited. (2016). Woolworthslimited.com.au. Retrieved 9 October 2016, from https://www.woolworthslimited.com.au/

Where I Belong free essay sample

The day that would change my life did not even begin like an ordinary day. It was overflowing with excitement from the moment I awoke. This was to be the day I would find my true love: horses. It all started when my family moved from the Detroit area to Flushing, Michigan. Flushing is rather large for a small town but it was a welcome change from Detroit’s constant sirens. There I saw an ad for horseback riding lessons. When I asked my parents about it, my mom was worried I would get hurt and Dad didn’t think I would stick with it, but after some pleading my parents agreed that I could take lessons. As we made our way down the back roads, my excitement could not be contained. I rambled on and bounced around the car. A nauseating combination of excitement and terror tumbled in my stomach. We will write a custom essay sample on Where I Belong or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As soon as we turned into the driveway, I was unbuckled. Once introduced to my riding instructor, I had a tour of the barn. Stepping into the aisle, the aroma of fresh hay, the saddle leather, and the stress-relieving, mind-numbing, intoxicating fragrance of horses hit me like a ton of bricks. I knew that I belonged. When I opened my eyes, my jaw dropped. I had never seen so many horses. After my initial shock, I was introduced to Shannon, a stout Quarter Horse almost 15 hands tall who looked absolutely massive to me, a nine-year-old. She must have sensed my fear because as the instructor explained how to tack up, she looked deep into my eyes as if to say, It’s okay, little one. I’ll take good care of you. Her eyes were so reassuring that I let go of my fears and listened to the instructor. When we were all tacked up, we made our way to the arena. Because it was my first time, I was put on a lunge line. With my helmet firmly in place, I put my foot into the stirrup and leapt onto the saddle. Everything felt so strange and awkward, but Shannon never faltered and with each step, my confidence grew. The years of being a show horse could still be seen in a flicker of Shannon’s huge chocolate eyes as she carried herself proudly. As we neared the end of my first ride, the instructor told me to let go of the saddle horn. Apprehensive at first, I let one hand go and then the other. As we slowly circled I lifted my hands into the air. I felt free as a bird. I felt like this was where I belonged. My place in life would forever be on a horse. When I dismounted, my legs were wobbly. I hugged Shannon so hard that my face was lost in a sea of black mane. Patting her silky brown neck, I felt so comfortable. When she was untacked, a sudden sadness overpowered me. The instructor asked what was wrong and I replied, â€Å"Now I have to wait until next week to come back!† My parents knew at that moment that this was not a one-time thing. From that day on my life has been nothing but horses. From horse shows to trail rides, it has been horses, horses, and more horses. I belong on a horse. Even when I’m old, even if I can’t walk, I’ll find a way to be with the passion of my life. From the first awkward step to the rider I am today, I wouldn’t change a single fall, victory, or defeat. Who would have thought that a bay mare would put me in my place in this crazy world?

The Principal Parts of Verbs

The Principal Parts of Verbs In English grammar, the term principal parts  describes the basic forms of a verb including the base or infinite, the past tense or preterite and the past participle. From the base form, one can derive the third-person singular -s form in words like looks and sees and the present participle -ing in words like looking and seeing, with some textbooks regarding the present participle as a fourth principal part of a verb. Irregular verbs may have three, four, or five forms, though, depending on whether or not a form is used for two or three form types. For all except the verb be, which may be unpredictable, the s- and -ing participle are always available and its alteration of the base acts predictably. Understanding Principal Parts of Regular and Irregular Verbs In order for new English learners to best understand how not to make mistake when conjugating irregular verbs, one must first grasp the concept of the principal parts of regular verbs. In most cases, verbs will change uniformly when -ed, -s, and -ing are added, keeping their original form spelling but changing the tense of the verb. However, irregular verbs, which defy the usual pattern, often change spelling entirely depending on tense, especially in the case of forms of the verb be. Roy Peter Clark uses the examples of lie and lay and run in The Glamour of Grammar: A Guide to the Magic and Mystery of Practical English. For run, Clark states, the simple past, we know, is not runned...the principal parts are run, ran, run. In this case, the irregular verb has its own rules. If you are confused about the correct principal part of a verb, its best to consult a dictionary. In the case of regular verbs, only one form will be given, but irregular verbs will give the second and third parts after the verb such as it does for the words go, went, and gone. Primary and Perfect Tenses The principal parts of verbs effectively carry a sense of time with their use, but the manner in which they convey  the action of the verb determines which tense classification linguists and grammarians categorize them as either primary or perfect in either the present, past, or future tenses. In the primary tenses, an action is considered ongoing, even if it occurred in the past or future tense. Take the verb call as an example. For the present tense, one would say today, I call, while in the past primary tense, one would say I called and in future would say I will call. On the other hand, perfect tenses describe actions that have already been completed. As Patricia Osborn puts it in How Grammar Works: A Self-Teaching Guide, verbs in this tense are called perfect because anything perfect is complete, and the perfect tenses stress an action at its completion. In the example of call, one would say Before now, I have called, for present perfect, I had called for past perfect and I will have called in the future perfect tense.

Hate Speech and the First Amendment Research Paper

Hate Speech and the First Amendment - Research Paper Example The United States First Amendment gives people the right to speak even if the listener of the conversation does not agree with you or feels that the speech is hateful or offensive. The protection also covers even the most offensive and controversial speech from any suppression by the government and permits only minimum regulation of the same through limited circumstances. The basis of this is the understanding by the government that free exchange of ideas encourages the proper understanding of the masses and prevents falsehoods, and embodies the fact that the freedom of expression by an individual without the fear of being punished by the government promotes liberty for better governance. By allowing the citizens to express themselves and their opinions no matter the disagreements, the First Amendment has helped in the promotion of transparency and social stability in the American society (United States and United States Supreme Court, 10).This means that under the First Amendment of the constitution of the United States, hate speech is constitutionally protected unless it can be proven that the speaker of the assumed hate speech intended to act violently or provoke an immediate act of violence. The implication of this legal provision in the United States constitution is that a person may be charged with an offence related to hate speech only if the statements uttered by that person constitute a threat or provocation of immediate violence. It also means that even in cases where the speaker of the intended hate speech threatens violence or intended violence, he may only be criminally prosecuted if there is a law that is drawn to apply to the situation in an appropriate manner. The United States government though faced with problems in the definition of hate speech has always endeavored to create laws and policies that discourage indecent behavior as well as creating laws that though do not define hate as crimes or acts. This means that the law tends to regulate acts rather than speech as was evident in the case of R.A.V. v. City of St. Paul, 505 U.S. 377 (1992) where the US Supreme Court debated about the burning of cross by the radical Ku Klux Klan and whether it was a sign of hate speech (Gerstenfeld 10). The superior court in this instance overruled the Minnesota law which it found to be unconstitutional as it violated a youngster’s First Amendment free speech rights. In Wisconsin v. Mitchell, 508 U.S. 476 (1993) where a white boy was beaten by black teenagers, the debate about the magnitude of the penalty was ruled by the Supreme Court. It held that an increased penalty did not violate the free speech rights of an accused person and therefore the courts could enhance the penalty. From the foregoing discussion, it can be said that the United States constitution which defines hate speech as speech that maligns a person based on the parameters earlier mentioned receives the protection of the First Amendment. The upshot is that whil e the government restricts hate speech, it has a clear understanding that the most effective way of combating the vice is through tolerant and effective strategies to counter the hate speech. It therefore deploys an

The Student Motor Company Case Study Example | Topics and Well Written Essays - 1500 words

The Student Motor Company - Case Study Example In order to mitigate the competitive challenges The Student Motor Company invented a subcompact car i.e. Zinger. The normal preproduction testing along with the development of automobiles usually takes around forty-three months. However, the management team of the concerned company had consented for the production of the new car i.e. Zinger within two years. While test driving, the management had analyzed two vital faults within the car being manufactured. In this regard, it has been determined that the company used gasoline tank and the tank had been fixed in a way that a crash would create a puncture in the tank. Moreover, the design also entailed the risk of gasoline entering the driver’s chamber and any further ignite can lead to massive flames (Fall 1-4). Another fault as determined within the production of Zinger is the emission standard. It has been noted that it is the responsibility of the company to meet the emission standards before sale because after the sale it is the responsibility of the owner to abide by the emission standards. Zinger was launched in the market without considering the manufacturing defects. It has been further noted that the director of the company claimed that if the manufacturing department has involved standards to minimize the explosion risk then it would have raised the price of the product. Considering these aspects, it can be viewed that the company did not meet the ethical standard. ... Due to the company’s unethical decisions, the customers faced life risk situation (Fall 1-4). Q2. The ethical standards that might have been considered in resolving this dilemma is to stop the launch of the vehicle. In this regard, it can be ascertained that the company’s management or its stakeholders might have undertaken measures to mitigate the manufacturing defects. The research and development department might have put more effort in the establishment of a product that would be beneficial for the society. In this aspect, it can be ensured that this particular ethical standard has not been met by the company. This has resulted in the vital loss of the customers who purchased the car. This is the major consequence pertaining to the ethical standard that can affect the society at large (Fall 1-4). The following ethical initiative that can be mitigated by implementing certain alternative measures is meeting the Environmental Protection Agency (EPA) emission standard. In further discussion, it can be revealed that the company might have followed the emission standards incorporated within EPA. According to the EPA emission standard it is the responsibility of the company to meet the standard before the sale of the products. The Student Motor Company had not ensured emission standards before the sale of Zinger. This will lay greater consequences on the customers. This is because the emission standard of EPA reveals that after the sale of the car, it is the responsibility of the customers to mitigate the emission standard. It is difficult for the customers to gain immediate information on emission standards. In keeping with the economic alternatives, the company might have assured a better