Cash flows(inflow-outflow-operating,investing,financing), Case Study

Cash flows(inflow-outflow-operating,investing,financing), Depreciation, Ratios,Income Statement, Retained earning Statement, Internal control procedures - Case Study Example It is calculated by subtracting the current asset from the current liabilities of the company. The negative figure means that the liabilities are more than the assets. Earnings per share (EPS) are considered one of the most important financial ratios from the investor’s point of view. The ratio highlights the average earnings from the shares transacted and is calculated by dividing the profit attributable to the common share holders and multiplying them with the weighted average number of shares outstanding during the period. Earnings per share of 0.57 can be interpreted as if the investor invests $1 in the company, he will earn $0.57 on his investment. Debt ratio, which calculated by comparing the total liabilities to total assets, is a primary tool in determining the influence the company is under as a result of obtaining finances from sources other than equity. A lower ratio represents that the company is utilizing its equity in order to finance its operations and thus curtailing the financial risk. A ratio of 0.63 represents that 63% of the companys assets are financed by debt. Free cash flow method is basically a measure of financial performance of the company which is calculated as free cash flows minus the capital expenditure. From pure financial management’s perspective, free cash flow can be defined as the cash which the company is able to generate setting aside the money required to maintain or expand its current asset

The Creature in the book The Animalinside Essay Example | Topics and Well Written Essays - 750 words

The Creature in the book The Animalinside - Essay Example The combination of the images and the accompanying text take a reader through the experiences of the dog encountered. Since there is an outstanding harmony between the images and the text, the book stands on its own as an exemplary cultural event. The accompanying texts help the reader understand the journey undertaken by the dog as well as its future intentions when it is freed from the box. This paper will present a critical analysis of the meaning of the images in the book. The book titled The Animalinside comprises of 14 brief monologues accompanied by 14 outstanding images. A close analysis of the history of the book reveals that all the13 images are coming after the first one was painted in relevance to the first text. The first text came out as an inspiration of Neumann’s two-dimensional creature. The creature has features that make readers view it as a dog, although it tends to be in a leading position in a limited three-dimensional space. The creature highlighted in t he images does not qualify to be a human being. It has outstanding similarities to a dog but has not visible front legs (Ehrenreich 19). The texts accompanying the images reveal Krasznahorkai’s expertise in the use of language, which surpasses the normal skill of telling a story. The accompanying text is highly powerful and readers need to be keen to understand the meaning. After Neumann had produced his first image, Krasznahorkai developed the first accompanying text. In response, Neumann developed 13 more images that Krasznahorkai responded with accompanying the text. The book represents a multimedia collaboration combining expertise from art and literature. Krasznahorkai developed his text in prose form and focused on the creature depicted by Neumann (Pinker 187). The writer began by highlighting that the creature was willing to get out of the bondage in which he existed. Krasznahorkai helps the reader have a direct connection to the mind of the creature.

Some little questions of political social scnence Assignment

Some little questions of political social scnence - Assignment Example If there is inequality between the identical workers, this means that those working in unions are more skilled which increases inequality because these workers are more knowledgeable than the non-union workers. The strong relationship between unions and inequality attracts great interests and analysts struggles to illustrate increase in labor inequality in most industrialized countries. This has been a great challenge in countries that experiences high levels of geographical mobility, with rate of competitive labor markets. Mobility is measured in terms of income earned and the rate of employment. When the low income earners search for new employment opportunities, this increases the level of labor mobility, and on the other hand, when the unemployment rate is high, this increases geographical mobility. Externalities are common aspects in almost every field of economic activity. They are referred as third party effects emanating from the manufacturing of goods and services without any suitable compensation considered. When there is negative production, the marginal social cost exceeds the private marginal cost as illustrated by the diagram below. In other aspects, externalities may result to market failure. In illustrating this, we assume that if a manufacturer is only interested in maximizing profits, then they only account for private costs and private benefits that arise from the product supplies. The diagram below illustrates that the level of profit maximization is at Q1. On the other hand, the social optimum output level is at Q2. Unionization causes a significant change in the market besides its great influence on remunerations and employment. Labor unions prohibit employers from negotiating with employees that are unionized. Registered Unions act as collective bargaining representatives for employees. However, these trade unions may cause labour market failure, since they aim at enhancing the wage rates for the workers.

The Creature in the book The Animalinside Essay Example | Topics and Well Written Essays - 750 words

The Creature in the book The Animalinside - Essay Example The combination of the images and the accompanying text take a reader through the experiences of the dog encountered. Since there is an outstanding harmony between the images and the text, the book stands on its own as an exemplary cultural event. The accompanying texts help the reader understand the journey undertaken by the dog as well as its future intentions when it is freed from the box. This paper will present a critical analysis of the meaning of the images in the book. The book titled The Animalinside comprises of 14 brief monologues accompanied by 14 outstanding images. A close analysis of the history of the book reveals that all the13 images are coming after the first one was painted in relevance to the first text. The first text came out as an inspiration of Neumann’s two-dimensional creature. The creature has features that make readers view it as a dog, although it tends to be in a leading position in a limited three-dimensional space. The creature highlighted in t he images does not qualify to be a human being. It has outstanding similarities to a dog but has not visible front legs (Ehrenreich 19). The texts accompanying the images reveal Krasznahorkai’s expertise in the use of language, which surpasses the normal skill of telling a story. The accompanying text is highly powerful and readers need to be keen to understand the meaning. After Neumann had produced his first image, Krasznahorkai developed the first accompanying text. In response, Neumann developed 13 more images that Krasznahorkai responded with accompanying the text. The book represents a multimedia collaboration combining expertise from art and literature. Krasznahorkai developed his text in prose form and focused on the creature depicted by Neumann (Pinker 187). The writer began by highlighting that the creature was willing to get out of the bondage in which he existed. Krasznahorkai helps the reader have a direct connection to the mind of the creature.

Portrait of Dr Gachet Essay Example for Free

Portrait of Dr Gachet Essay A. Introduction When the name Van Gogh comes up, one can imagine sunflowers, stars at night, rice fields, and lonely portraits. His works resemble writing. (Berger, 2001, p.87) His life rendered to writing. When one hears his name, one remembers a song, a play, a book.   Van Gogh’s appeal is world-wide. Collectors, dealers, and museums place a high price on a painting. Artists, art critics, and even an ordinary person who knows a thing or two about Western art can appreciate his works as well as his life story.    He was a post impressionist painter. (vangoghgallery.com) One of the controversial paintings of Van Gogh is the Portrait of Dr. Gachet. The subject (Paul Ferdinand Gachet) was the painter’s physician and friend. He made the portrait six weeks before he committed suicide. (businessweek.com, 1998) B. Description / Analysis The subject in the painting occupied much of the space. It cuts a diagonal line in the middle of the canvass. The slant gives the mood of the subject. Dr. Gachet is in a reclining position as if exhausted and sad. The subject’s outline – from his hat, to his shoulders, to his hand, was drawn with soft curved lines. The features of the face and the coat are also of curves. The curves give the work an over-all softness which contributes to the idea of sadness; as opposed to sharp lines which usually denote coldness. There were very few straight lines used. They can only be seen in the objects (two books) beside the subject. There are also the famous small strokes using semi-curved lines used by Van Gogh to give texture. The strokes have little space between them. And, the background colors of these strokes are still very visible. These small strokes create a pattern-like detail ( it used the principle of repetition) to the visual objects that uses them such as subject’s clothes and his background.   The main subject is oval. He is like a fruit reclining on a table. The dominant colors are blue and green. There are many shades using these colors. They are contrasting to the subject’s skin tone which is mostly a combination of yellow and cream. The face and the arms are fair with soft details using light brown and green. The contrast of the dark and the light colors brings attention to the face, and thus the mood of the subject; which as mentioned earlier looks exhausted and sad. The subject was placed in the middle ground.   The foreground are the other visual objects such as books, table and the flowers in a vase. The foreground gives an idea to the setting; that the portrait was done during a casual encounter. The background is an outline of a landscape (in dark blue) and sky (in pale blue). The background colors are of the same shade which create harmony. The Portrait of Dr.Gachet was painted in 1890. Its size is 67 x 56 cm. It used oil on canvas.(paletaworld.org) Van Gogh used this medium the most as shown in his most famous paintings. There are debates on whether Van Gogh’s art is impressionist, expressionist or post-impressionist. Partly, due to the small brush strokes he used to give detail to visual objects, some say he belongs to the impressionist painters. The small strokes are signs of the artist’s swift motion during painting. Since the outline of the visual objects are simple, one gets the idea that the artist must have paid attention to the affect reality such as the mood or feeling of the subject at that time. This presents a way of seeing; as opposed to hyperrealist artworks which concentrate on the mastery of details. (Berger, 2001, p. 8) C. Interpretation The over-all impact of the painting is sadness. It was an intimate portrait because the painter was drawing out feelings. This can be seen in the choice of colors, soft lines and -most obvious- the details of the subject’s face. By the title alone Portrait of Dr. Gachet, one expects to see a serious man. Visual details show the same characteristic as the subject appears to be a serious man. Beside the subject were books. Reading suggests educational or professional background. The subject wore a dark coat and a defined moustache -which are the common symbols of being proper. The usual portraits are arranged like a pictorial. The Portrait of Dr. Gachet deviates from this. It is not a display of attributes. The painting is affective. This means that it shows a relation between the subject and the painter. The subject was relaxed enough to recline and show his emotions. He looks exhausted or resigned from something, and he is conveying it. The table used as a foreground suggests the looker (the painter) might be on the other end. Facts concerning the subject’s relation to Van Gogh came as no surprise. He was said to be unable to help Van Gogh in his depression and is suffering from it as well. (Bertman, 2006) The subject’s relation to the painter is relevant. He was his doctor. And he was with him days before the painter’s death.   The sad and tired look on the doctor’s face symbolizes surrender. The death of Van Gogh came days later. In the Portrait of Dr. Gachet, Van Gogh was painting vulnerability. He was keen to the moment being lived by himself and his subject. D. Judgment The Portrait of Dr. Gachet stirred controversy for the high price it was bought and the mystery of its vanishing. It was auction in 1990 with a bidding that started with $20 million and sealed with $ 82.5 million. A Japanese industrialist kept it in a secret store room. He gained notoriety when he exclaimed in jest that the piece would be cremated with him. After his death, the painting was said to have been sold, but it was no longer seen by the public. The Portrait of Dr. Gachet is controversial not only because it was the painting bought with the highest price for an auction. The very manner of passing it from one collector to another who did not have any interest in sharing it to the public, and not even to view it himself, (Kleiner, 2000)   show how art is a property of the privileged. Its vanishing act sparked further debates on the commodification of art. The common sentiment revolves around the seemingly waste of art because Van Gogh was important to the public. But, the pr ivileged (collector) did not have the intention to give. It seemed their own love of art is a pretension. (Berger, 103) E. Conclusion The Portrait of Dr. Gachet is a portrait of many values. It is a portrait drawn to portray beyond social status. It also described social relations. It is an artwork about perception and emotions. It is an intimate portrait of a man who was supposed to cure the painter. It is significant to all who appreciate Van Gogh. It is also valuable to all who regard art beyond one’s private collection.

Visitng Atlanta Capital of the New South

Visitng Atlanta Capital of the New South Atlanta Capital of the New South Hello Atlanta is the frontline of the New South, with the appeal and classiness of the old days. Home to over 5 million people in the world, it is a city that balances southern heritage with lustrous modernism. There are a lot of peach trees here and the tea is sweetened. This is one of the few cities which can claim to have three skylines and is home to the busiest airport in the world. This city has been destroyed and built up again; the terrors of war and agony of floods and droughts have all been seen by this city. Rebirth and survival, flows within the veins of Atlanta. Host to the 1996 Centennial Olympic Games, Atlanta, also is the birthplace of the greatest character in the civil rights movement. Capital city to the state of Georgia, Atlanta has become the persistent leader among American cities. Best Season to visit Atlanta May to August is the best time to visit Atlanta, when you can enjoy outdoor activities and concerts alike. You might also like the days of the spring and fall, if you want to avoid the warm summers. Winter trips are recommended if you want to save some money, as the hotel rates go down and the chilly weather keeps visitors away. Highlights (Special Things to Do in Atlanta) Let your imagination run wild with building blocks at the LEGOLANDÂ ® Discovery Center, located at the Phipps Plaza, Buckhead. Having one of the largest boxes of LEGOÂ ® bricks, kids will love spending the day here. Watch a Broadway play at the Alliance Theatre. This Tony Award Winner, provides a lovely platform for classical plays, musicals and dramas which are presented here much before they are made available at the Big Apple. Scream your lungs out as you take on the Goliath or the Scream Machine, both are gargantuan rides at Six Flags amusement park. At Emorys Michael C. Carlos Museum you can get close with mummies, of the ancient world. With permanent collections from all over the world and popular travelling exhibits on display, the history fanatic in you will be fascinated by everything from Egyptian mummies to Greek relics! Dance or watch a game at the Philips Arena, home to NBA and WNBA teams, the Atlanta Hawks and Dream, the arena rocks all through the year with the world’s best concerts when the games are not on. Take in the view at the Sun Dial Bar View, the only 360 degree rotating restaurant located 72 stories above the Peachtree Street. You can see everything from Georgia Tech to the Stone Mountain and of course, everything in between! Pay homage to the souls of great Atlantans at the Oakland Cemetery. The oldest cemetery here, is the final abode of over 70,000 souls, each accompanied by a fascinating tale to tell. Carry extra bags for all shopping you would end up doing at the Atlantic Station! Whether you are looking for a major retailer or a quirky local boutique, this is the place to be. Get a glimpse of the restored rooms of the Margaret Mitchell House, where the Gone With the Wind was written. You would even find the writer’s desk and original fixtures. Submerge yourself in surround sound, with the Grammy-winning Atlanta Symphony Orchestra and its cast of musicians are here to pamper you to a performance like you would have never seen. Get personal with dinosaurs at the Fernbank Museum of Natural History. Travel back in time among the Giants of the Mesozoic, some of them are over 120 feet in length! Open the doors of the Oval Office, at the Jimmy Carter Presidential Library Museum, you’ll find a replica of the Oval Office along with gifts that were given to him during his time in Whitehouse. Grab a bottle of wine, along with a picnic basket and hit Chastain Park Amphitheatre for a night you will never forget. Gigs at Chastain Park Amphitheatre offer a whole range of options for everyone, from blues and soul to rock and roll. Check out the Twin baby pandas! Mei Lun and Mei Huan, are the most sought after at the Atlanta Zoo. Wander around Piedmont Park, home to the Atlanta Botanical Garden and Lake Clara Meer. Whether you bring your pet for playtime or just a book to read on the grass, the Piedmont Park is a place which gives u lot of options. Hike through the treetops on Sky Hike or backpack to the top of the mountain for beautiful skyline vantage points. Click the world famous graffiti at the Krog Street Tunnel, is a favourite haunt for photographers and graffiti fans alike. Snorkel or SCUBA among the great whale sharks at the Georgia Aquarium. Hotspots of Atlanta You can check out these places if you are looking for the Atlanta tourist attractions: NE, Atlanta Fox Theatre: Returned back to its original golden look of the 1920s, the theatre features the Mighty Mo, a classic Moller organ, comprising of over 3,600 pipes. Currently hosting Broadway musicals and comedy shows this extravagant theatre also caters to dance companies. Atlanta Botanical Garden: Come into the magical serene world of the Atlanta Botanical Garden, where attractions like the Fuqua Orchid Center take the visitors through rare collections of beautiful orchids never found in nature in this region. Piedmont Park: Home to the Atlanta Botanical Gardens, this 185-acre park is popular with joggers and summer festivals are also held here. High Museum of Art: High Museum was the first museum to ever showcase art lent from Paris Louvre and is a lovely place to admire its architecture as well as its exhibits. Ebenezer Baptist Church: The campaign ground for King Jr. and his fore-fathers, all of whom were pastors here. This also is infamous for being the place where his mother was killed back in 1974. Downtown Georgia Aquarium: The sheer beauty of the worlds largest aquarium is hard to deny: beluga whales and whale sharks, theatre shows, where actors/trainers and intelligent bottlenose dolphins perform in tandem is a spectacle not to be missed. World of Coca-Cola: This museum would prove enjoyable to fans of the fizzy drink. The climax of the tour comes with guests sampling Coke products from all over the world. There is also Andy Warhol pieces to see, a 4-D film to watch, company history milestones, and what would look like over 20 billion promotional items. The Catholic Shrine of the Immaculate Conception: This second oldest building in Atlanta was designed by William H. Parkins, a local architect. Built in 1873 and still in use and has survived the devastating fire that gutted the city in 1864. Buckhead Atlanta History Center: Located on 33 acres in the centre of Buckhead, it is the perfect gateway to Georgia’s past, taking you through award-winning exhibits; Centennial Olympic Games Museum; historic households, including 1928 Swan House and 1860s Smith Family Farm; 22 acres of beautiful gardens and trails; and the Kenan Research Center. Grant Park Oakland Cemetery: Step back in time in at the Oakland Cemetery. This heritage park is the final abode for many Civil War soldiers, the golfing exponent Bobby Jones, and the author of Gone with the Wind, Margaret Mitchell. Poncey – Highland Jimmy Carter Library Museum: The Carter Presidential Library and Museum is an out of this world museum tracking the life and works of President Jimmy Carter, from the time he was a kid in the Plains to the work Mrs. Carter and he do all over the world to promote peace and health. Sitting on a hilltop, it exhibits highlights of Jimmy Carters life during the 1977–81 presidency; The Oval Office replica is a must see. Carters Nobel Prize is also displayed here. And the serene Japanese garden in the back is not to be missed either. Old Fourth Ward Martin Luther King Jr. National Historic Site: A key attraction, the park draws over 500,000 visitors annually. Explore the house where the leader of the America Civil Rights movement was born, the church where he preached and the memorial site where he is buried. Shopping in Atlanta Atlanta shopping is spread-out all over the city, from antique and outlet centres to boutiques and art galleries. Head to Buckhead for the luxury shopping, you will find all major brands at the Phipps Plaza and Lenox Square Mall. Come across the most happening boutiques in the shopping districts around Virginia Highland and Midtown; for funky vintage items head to Little Five Points. Westside is the place to go to for home goods. Decatur Square – Considered one of the most pedestrian friendly locales, you can randomly walk around the wide spread of shops here. If you need rest between your jaunts, sip a coffee or grab a beer or a cocktail. This place is so versatile that you might as well pick up a book and soak in the sun. Atlantic Station – You might need to carry an extra suitcase for all of the things you would end up picking up here. This spread-out outdoor shopping haven is a place for some serious retail therapy. American Girl Boutique and Bistro – The ultimate daughter’s day out. A doll-shopping heaven, you could find the perfect doll, pick a matching outfit, have a tea party and even let your doll enjoy a day at the salon! Sweet Auburn Curb Market – For local farm produce or meats, also exclusive eateries serving you soul food and gourmet hot dogs or just the good old ice cream, look no more than this farmer’s market with a urban twist. Little Five Points – A place where you can pull off those skinny jeans and flannel shirt, head here for bar hopping and vibrant live performances. Vintage boutique shopping is a must here. How to reach Atlanta By Plane: The Hartsfield–Jackson Atlanta International Airport, is located about 8 miles south of the city. The worlds busiest airport, its efficient layout makes it easy to navigate and keeps delays to a minimum. All major cities across all continents are connected from here. By Train: Served by the Amtrak, the Crescent train runs daily and serves most major cities on the eastern belt. Located at 1688 Peachtree St. N.W., The Atlanta Amtrak Station is to the north of city. By Bus: Greyhound Bus Lines provides bus service to Atlanta from many locations throughout the country. The Greyhound terminal at 232 Forsyth Street, located directly below MARTAs Garnett Station. Other bus services such as megabus.com and Bus Bank offer charters buses and can help plan a tour for you or your group. By Car: The Interstate Highway System links Atlanta to the rest of the country. So driving down to the city is a very feasible option. The main interstate highways crossing Atlanta are I-75 (Detroit to Florida), I-85 (Mid-Atlantic to New Orleans) and I-20 (Texas to South Carolina). How to get around in Atlanta By Foot: Touring the city by foot is one of the best ways to see Atlanta. Most neighbourhoods are easy to walk around, with bars, restaurants, and shops being in close vicinity. In particular, walking times would not exceed 10–20 minutes, however buses and trains are recommended for longer jaunts. By Transit: MARTA (Metropolitan Atlanta Rapid Transit Authority) operates both rapid rail and bus networks in the city of Atlanta and the neighbouring counties, Fulton and Dekalb. Comprising of four lines: Red, Gold, Blue, and Green; where the Red and Gold lines run north-south, while the Blue and Green lines run east-west, meeting at the Five Points Station. With over one hundred different bus routes, Bus service runs from 5AM until 1:30AM Monday-Friday and on the weekends or holidays they run all day. By Taxi: Booking taxis is recommended, however it is possible to flag taxicabs down near tourist locations and watering holes in Downtown and Midtown. 24-Hour Taxicab Services: Checker Cab Atlanta Royal Cabbies Fixed rates are available for Airport runs, insist on it even if the cabbie denies knowledge of the same. By Car: All major car rental service is available around Atlanta. Cars are considered the most efficient way to move around the city in case you have to visit a lot of places. However do look out for peak hour traffic. Top areas in Atlanta Hartsfield-Jackson Atlanta International Airport If you are a business traveller and prefer to be located close to the busiest airport in the world, then the area around the Hartsfield-Jackson has a lot of hotel options to spend a night or more. You can find midrange to budget hotels to suit your needs. Midtown – The second largest business district in Atlanta, situated between Downtown and Buckhead, Attracts over six million visitors every year. Marked for its cultural attractions, institutions of higher education, Midtown is also noteworthy for its architecture, and urban layout. Atlanta Hotels in Midtown are mostly high-end. Pine Hills – Located to the east of Buckhead, the region is abundant of plant life. Its tall trees, such as the pine, oak and maple are home to a wide variety of animals such as chipmunks, squirrels and a variety of birds. Quite a few mid-range hotels can be found here. Sandy Springs – Even though Sandy Springs is a separate area it extends into the city limits. Most of this region is affluent and is very scenic, with mansions on single-lane roads. You can find cheap Atlanta accommodation deals in this location. Buckhead – Known for its nightlife, Buckhead Village has transferred into Buckhead Atlanta, with plenty of shopping options with Phipps Plaza and Lenox Square near here. Buckhead even has its own skyline of high-rise apartments/condominiums and office buildings. You will also find hotels across the range in this area.

All Quiet On The Western Front :: essays research papers

Decline of Morality   Ã‚  Ã‚  Ã‚  Ã‚  The novel All Quiet on the Western Front by Erich Maria Remarque shows that war destroys more than just the physical level; the decline of morality has taken place through various circumstances in the novel such as: then incident where Paul Baumer is forced to kill a soldier in a shell hole, when Paul lies to his mother and the mother of his dead friend Kemmerich and when Paul and Kat must beat a recruit unconscious to stop him from leaving the trench; these incidents can be compared to events in the 1990’s such as: rise in the abortion rate, Columbine High School shootings, and the incident between President Clinton and Monica Lewinski.   Ã‚  Ã‚  Ã‚  Ã‚  In Chapter 7 Paul is granted a leave from his duties for about a month and in this time he plans on going home and visiting his family. When he arrives his mother asks him questions about how he is and about the war. More specifically she asks, â€Å"Was it very bad out there, Paul?† He thinks to himself how that is a bad question and that nobody realizes how bad the soldiers actually have so he is forced to lie. He says â€Å"No, Mother, not so very. There are always a lot of us together so it isn’t so bad.† Here the author proves that the war forces some to lie to their parents whom they have always been honest with and this demonstrates the decline of family life that the war causes. Later in the chapter he goes to visit the mother of his dead friend, Kemmerich. While there he tells her that he died instantly and she doesn’t believe him, â€Å"You lie. I know better. I have felt his anguish-tell the truth, I want to know it, I must know it.†(159) He again lies to her, â€Å"No, I was beside him. He died at once† (159). But yet she tells him, â€Å"I know you want to comfort me, but don’t you see, you torment me far more than if you told me the truth? I cannot bear the uncertainty† (159). He sticks to his story telling her, â€Å"He died immediately. He felt absolutely nothing at all. His face was quite calm† (160). Again this incident shows that war has a major affect on family life, if he is able to lie to his mother about the war easily, that makes it easier for him to lie to Mrs. Kemmerich about her son. These incidents can be most closely related to the confrontation involving the President