Comparing Christianity And Islam Similarities And...

Compare and Contrast Christianity and Islam Nature of the Afterlife and Nature of the Divine Christianity and Islam: Similarities and Differences INTRODUCTION Islam and Christianity are the largest religion in the world and share many common beliefs. The two religions co-exist in many parts of the world. However, each religion has it is own territories where they are the dominant religion. The two religions share almost the same history of inception and concepts of faith. Despite, being similar in many ways, they also have marked differences. The differences have led to mutual distrust between the Christians and the Muslims. Many Muslims have come out openly to criticize the Christian religion and Christians have written many articles condemning the Islam religion. The differences and similarities appear in many aspects of the religions. As such, it is easier to discuss them intensively by restricting the discussion to selected aspects. The life after death and belief in the Supreme Being by the believers of Christianity and Islam religions has many differences and similarities. INTERVIEW The purpose of the interview is to get the views concerning each religion. In this regard, two people, a pastor, and an Imam, were interviewed, each representing their respective religion. The pastor and Imam were specifically selected because of their vast knowledge of the Christianity and Islam religions respectively. They were both asked questions about the lifeShow MoreRelatedThree Main Religions in the Middle East 897 Words   |  4 PagesIran, Iraq, etc. The religions are Christianity, Islam, and Judaism. With the close proximity of these countries, but the differing views on things, mainly religion, creates some conflicts and hostility. In America, people are allowed to worship who they want, and believe in what they choose. When someone says they are Christian, there is not a lot of judgement passed, but in these other places, religion rules all. Today we will be assessing each religion and comparing them to one another. One of theRead MoreComparing Islam And Baha I And Islam1264 Words   |  6 PagesWhether it be the various branches of Christianity, the Chinese religions, or even Judaism and Islam, they have so much in common when you work down to the roots of the religions. For starters, I will be comparing Islam and Baha’i. Part of the reason that Baha’i and Islam are so similar is because Baha’i gets its start from some of the base beliefs of Islam. Some of the similarities between the two are the fact that both have obligatory prayers. 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Abraham is considered the ancestor of Israelites, the first Jewish believers, through his son Isaac. Isaac is generally associated with the foundation of the Israelite people while Abrahams other son, IshmaelRead MoreSimilarities Between Christianity And Islam1005 Words   |  5 Pages Compare and contrast ancient Christianity and Islam. Christianity and Islam are both closely related religions, because they are branched of Abraham and other patriarchs mentioned in Hebrew Scriptures. Examples of these books are the Old/ New testament and the Quran. These books serve as their spiritual ancestors and are also know as Abrahamic religions. 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Exploration and education lead to understanding and only when you understand can you feel compelled to navigate real relationships with your spiritual brothers. Christians and Jews all worship the same God; the paths are just different. Believe it or not, Christianity and Judaism are the most similar to all the major world religions. Both Christianity and Judaism believe

The Importance of Organ Donating Free Essays

Speaking from my own experience, it is not easy to make a decision to donate a loved one’s organs, however, my sisters and I knew that our mother wanted to be an anatomical donor. She had filled out an advance directive stating that upon her passing, she wanted to donate any viable organs for transplant purposes. We donated her eyes, and now someone out in this wonderful world we live in has her eyes. We will write a custom essay sample on The Importance of Organ Donating or any similar topic only for you Order Now This person can now see the beauty around them, maybe even their grandchildren for the first time. We made the decision to give this wonderful gift of renewed life and we agree that this was the right thing to do. We are thankful everyday that someone has our mother’s eyes and now has the gift of sight. There is one important fact that every person in this world can agree on: At some point in our lives, we are all going to face the reality of death. Death is imminent to everyone, and the prospect of death is generally very tragic for most people. It is the unknown that can instill the fear of dying in a person or a family. Tragic accidents and terminal diseases are often the source of many deaths, and invariably in those instances we are unable to control the inevitable outcome, which is death. However, in the course of life and death, we have the ability to control certain situations. We have the ability to control the outcome of someone else’s life. This person may be a stranger or a family member, but we can give them a very precious gift. We have a choice. We can offer the greatest gift we can give, the gift of life to another person through organ donation. Life is spared for many people through organ donation. Organ donation is truly a gift that saves hundreds of lives each day. However, even greater than the number of lives saved is the number of deaths that occur each day as people on an organ transplant waiting list continue to wait. Organ donation and transplants must become a reality and readily available to all people in need of transplants. According to the Mayo Clinic, in ancient mythology and the bible, heart transplants are referenced a number of times. Additionally, at the beginning of the 20th century Alex Carrel became a pioneer in making organ transplants a realistic possibility. Estimates reveal that in New York City alone, there are maybe three-hundred fifty people who are organ donors, however, there are at least 7,000 people in this city who are currently awaiting organ transplants. One single organ donor has the ability to save up to eight lives by donating their heart, lungs, liver, kidney, pancreas, and intestines. There are no restrictions on who can become an anatomical donor. (NYU Hospital for Joint Diseases) According to the information found on the web site organdonation. om, family consent is required for organ donation. Requesting people to become anatomical donors is never easy, especially when they are faced with the loss of a loved one, or their own imminent demise. First, consider the wishes of a loved one. Secondly, remember you are giving the gift of life to someone. Organ transplanting and organ donating can and has saved many lives. Dr. Dan Fischer writes in his article titled, â€Å"The Gift of Organ Donation† how becoming an anatomical donor will bestow the distinction of giving a lifesaving gift to a person who needs a healthy organ. This is an opportunity for everyone to give the gift of life to another human being during our lives or after we have passed. I agree with Dr. Fischer that we desperately need organ donors in this country, and everyone should consider themselves a potential donor. (Fischer) Statistics on organ donor’s . html show that well over tens of thousands of people are on waiting lists each year for transplants. Approximately 10-20% of these people will die before they can receive a viable organ that is a match for them. There are many factors to consider when looking at current problems associated with the lack of organ donation and transplants. One of great importance is demographics. Many people in the Eastern portion of the United States do not believe in organ donation for a variety of reasons. For some it is cultural, for others it is religion. Many people are just not comfortable with donating their organs or a loved one’s organs after they have passed on. One possibility may be just the fact that being an organ donor has never been brought to their attention. One way to become an organ donor is to request to be an anatomical donor on your driver’s license or state issued identification. This will show as a restriction and alert medical personnel as to your request. People can also state in their advance directives that they wish to be organ donors. When someone who has died, and has previously given permission for their organs to be donated to another human being, they are giving a gift so precious it cannot be measured by dollars, only by love. For people who cannot survive without a transplant, a donated organ can give them back their lives. How to cite The Importance of Organ Donating, Essay examples

Managing Finance Analysis

Questions: 1. Prepare a report and focus on sources of finance available to the business and discuss internal and external sources separately. Assess the positive and negative implication of the different sources of finance identified. Select a project that is typical to your organisation then identify and discuss various sources of finance appropriate for that business project. You need research the costs of each of sources of finance you have identified. 2. You need to analyse a suitable budget period at least six months and comment on performance and the behaviour over that that period .Also comment on what action should have been taken. You need to give the formula and explain the link between unit costs and selling price decisions using relevant example. Also explain the importance of information on fixed cost, variable cost and break even point. In addition, assess and evaluate the viability of a project using different investment appraisal techniques (Payback period, NPV,IRR,ARR)to ensure project is properly funded and it will be profitable. 3. You need to discuss the main financial statements by explaining what they contain, their purposes And who makes use of them. Describe and compare the formats (structure, content, detail) of main financial statements for different types of business. Analyse three consecutive years of financial statements of your chosen organisation by using appropriate ratios and comparisons , (both internal and external). Answers: 1. Evaluation of the various sources of finances (Internal and External sources of finance): There are various sources of finance available to an organization. They are the internal sources of finance and the external sources of finance. The expansion plan will help the organization to meet the future demand of the customers. The external sources of finance can be for a period of short term and for a period of long term capital. North Midland Construction PLc will use external and internal sources of finance to finance its expansion plan. The company will require 60% of the total requirements to finance their expansion plan. The sources of finance are discussed below Equity Shares Equity shares are also known as the ordinary shares. It provides ownership rights to the equity share holders. The equity share capital is considered as a permanent source of capital. The company has to pay a share of profit as dividend to the share equity share holders. This is an external and long term source of finance for the organization. The equity share holders will have legal ownership of the company. The shareholders have to bear the risk is the company faces severe turmoil. But the share holders will also enjoy higher dividend amounts when the organization will earn huge profits. The shareholders has claim over the profitability of the organization (Kumar, 1994). Preference shares - It is long term source of finance for the organization. The organization can raise capital by issuing preference shares. The preference share holders will get a fixed rate of dividend and enjoy their preferential right. The presence share holders will be repaid first on liquidation of the company. The source of capital has the characteristics of both the equity capital and debt capital. The preference shares are of various types on the basis of the amount of dividend payment, redemption of the divided and convertibility of the shares. The convertible preference shares can be converted into equity shares after a stipulated duration of time. Debenture Debenture is an external source of finance which is taken for a longer period of time. The company can raise capital or borrow money from the market by issuing debentures. The debenture is the acknowledgement of the debt that has been issued by the firm. There are certain terms and conditions of the contract. The conditions are based on the repayment of the principle amount within a specific period of time and company has to pay a fixed rate of interest to the owner of the debentures. The debentures are of two categories. They are redeemable debentures and irredeemable debentures. There are other types of debentures like naked, registered, mortgage and collateral securities. Term Loans The term loans are raised by the business organizations for a short term or medium term basis. The short term or medium term requirement of the organizations can be met by issuing term loans. The term loans are issued by the organization to finance their fixed assets and requirements of working capital. The term loan can be raised for the purpose of expansion of the organization. The term loan can also be raised for the purpose of redemption of the preference share capital, debenture and bonds. The term loan can be taken on payment of a fixed rate of interest which is paid by the owners of the organization to the lenders of the organization. The loan is taken by the owners of the organization against the security of the assets of the company (Levy, Berry and Nugent, 1999). Commercial banks - The organization can take loan from the commercial banks for raising capital for a short term or medium term basis. The commercial banks provide loan to the organization for a fixed rate of interest. Public deposits Public deposit is another means of raising capital. The organization can borrow fund from the public at a rate of interest that has been specified depending upon the period of deposit (Bhaird, 2010). Retained earnings Retained earnings is an important source of internal capital for the organization. It is a long term source of finance for the organization. The profit of organization is utilized by the business organization for its expansion. The Retained earnings will be used by the organization for purchasing the assets. The retained earnings are also used for making improvements within the organization (Sofat and Hiro, 2015). The retained earnings are used for asset purchasing. The retained earnings are the cheapest source of capital for the organization. The organization will not pay any fixed rate of interest. The retained earnings will be an important source of capital for strengthening the capital structure of the organization (Nikbakht, Nikbakht and Groppelli, n.d.). The other internal sources of finance for the organization are commercial papers, deposits etc. Implications of the various sources of finance The various sources of finance are equally important for the business organization to raise capital. The two major sources of finance for an organization will be the equity shares and the debentures. The company can issue equity shares to raise funds so that they can finance their expansion plan. The company can raise the capital without making any charge against the assets of the organization. The company will have to pay the shareholders only at the time of liquidation of the business organization. Thus the company has no burden on it. During financial crisis the company is not liable to pay the divided to the equity share holders. The company will be liable to pay the dividends only if it earns huge profits. The dividend is paid at first to the preference share holders. Then the remaining part is distributed among the equity share holders. The payment of dividend on a regular basis enhances the value of the organization. The credit worthiness of the organization will increase. The equity shares are issued by the organization to raise funds from the market for the expansion of their business. Debentures are another source of finance for the organization. The short term and medium term financial requirements of the organization can be met by raising money via debentures. The company can raise funds by issuing debentures but the share of the company will not be distributed among the share holders. The rate of interest payable to the owner of the debentures is less than the rate of dividend payable to the equity share holders. The interest paid is tax deductible. The redemption of debentures can be done in case of overcapitalization. The possibility of trading equity is enhanced by which the organization can hedge against the problems of inflation. Therefore on analysis of the various implications of the debentures and the equity shares it can be said that it will be advisable to North Midland Construction PLc . to raise money by issuing equity shares as well as by raising debentures to promote the plan of expansion of the organization. Evaluation of appropriate source of Finance The appropriate source of Finance for North Midland Construction PLc . is by issuing debentures by the organization. The issue of debentures will be cost effective for the organization. The organization has to pay a fixed amount of interest on debenture. The rate of interest paid on the debenture is lower than the dividend that is payable to the equity share holders. The interest that is paid to the owner is tax deductible. Thus issuing debentures will not be a burden on the organization. The company can pay high rate of dividend to the existing equity share holders as the burden of the company will be less. Debenture will be a stable source of finance for the organization. The company will be able to raise funds by issuing debentures. The risk of the organization will be reduced (Small Business - Chron.com, 2015). The investment of the organization in issuing debentures is also low. The company can hedge against inflation. This is due to the fact that the company will pay fixed amou nt of interest as termed during the time of issuing the shares. Thus the appropriate source of finance for Quality Window Ltd. will be by issuing debentures. This will be any ideal source to raise money for the expansion of their business (Bbc.co.uk, 2015). The company will raise 1, 00,000 by issuing debentures. The money will be invested in various projects for the purpose of expansion of the business. The company will be able to raise money from appropriate source by effective financial planning. Financial planning is important for rational decision making of the owner of the organization. It will help the organization to use its resources in an efficient manner. The current and future financial position of the company can be evaluated by financial planning (Small Business - Chron.com, 2015). It is an important aid to take major financial decisions of the organization. The future cash flow of the organization can be decided on the basis of present financial position of the organization. The financial plan can be referred to as an investment plan for making the investment decisions of the organization. The financial plan for North Midland Construction PLc will be made by focusing on the specific areas of the risk management. The financ ial planning also includes preparation of budget to organize the finances of the firm (Levy, Berry Nugent, 1999). 2. North Midland Construction PLC Expenses and Source of Funds February March April May June July Operations and Maintenance Expenses 30,000.00 30,900.00 31,827.00 32,781.00 33,765.00 34,760.00 Power and Utilities 2,500.00 2,575.00 2,652.00 2,731.00 2,813.00 2,970.00 Fees Regulatory 500.00 515.00 530.00 545.00 562.00 575.00 Materials supplies and Parts 150.00 154.00 158.00 162.00 168.00 172.00 Total Operation and Maintenance Expenses 33,150.00 34,144.00 35,167.00 36,219.00 37,308.00 38,477.00 General and Administrative Expenses Engineering and Professional Expenses 500.00 515.00 520.00 575.00 546.00 562.00 Insurance 1,000.00 1,030.00 1,060.00 1,092.00 1,125.00 1,156.00 Existing contribution to CIP 16,712.00 16,712.00 16,712.00 16,712.00 16,712.00 16,712.00 Total General and Administrative Expenses 18,212.00 18,257.00 18,292.00 18,379.00 18,383.00 18,430.00 New Funding Project Cost 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 Total Expenses 101,362.00 102,401.00 103,459.00 104,598.00 105,691.00 106,907.00 Revenues Received Cash Revenues 120,000.00 122,000.00 123,000.00 123,500.00 1,237,000.00 123,800.00 Other Fund Sources : Interest 200.00 200.00 200.00 200.00 200.00 200.00 Total Revenue 120,200.00 122,200.00 123,200.00 123,700.00 1,237,200.00 124,000.00 Net Loss or Gain 18,838.00 19,799.00 19,741.00 19,102.00 1,131,509.00 17,093.00 The budget for 6 months has been prepared. The budget shows that cash outflow for the expansion project will 10,000 each month. The total outflow for a period of six months will be 60, 000. The inflow from the project for a period of six months is 352,782. Fixed cost, variable cost and breakeven point are essential to analyze the budget. The volume of product to be manufactured can be ascertained from the various costs and the breakeven point (Balakrishnan, Sprinkle and Sivaramakrishnan, 2015). Calculation of NPV Calculation of NPV Month Inflow PVF PV 1 58,838.00 0.909 53,483.74 2 59,799.00 0.826 49,393.97 3 59,741.00 0.751 44,865.49 4 59,102.00 0.683013 40,367.46 5 58,209.00 0.620921 36,143.21 6 57,093.00 0.564474 32,227.51 PV of cash inflow 256,481.39 NPV = 256481.39 - 60,000 196481.39 IRR Cash Outflow -60,000 Month 1 58,838.00 -1,162 Month 2 59,799.00 58,637 Month 3 59,741.00 118,378 Month 4 59,102.00 177,480 Month 5 58,209.00 235,689 Month 6 57,093.00 292,782 IRR 97% Payback Period 1.02 month 3. Discussion of the Financial Statements The financial statements provide information about the liquidity position of the organization, profitability of the organization. The company will be able to make proper economic decisions on analysis of the financial statements. The financial statement comprises of the income statement, balance sheet and the cash flow statement. The financial statement analysis helps the organization in the process of decision making. The financial health of the organization can be determined from the information gathered from the financial analysis. The main financial statements of the organization are 1. Balance sheet The balance sheet is a statement of the financial position of the organization. It reports on the assets, liabilities of the organization. Information of the amount of equity ownership can be determined from the financial statement. 2. Income Statement The income statement provides an idea of the profitability of the organization. The major income and expenses of the organization can be determined from the income statement. It provides a report of the profit and loss of the organization. The income and expenses of the organization over a period of one year can be determined from the income statement. 3. Cash Flow Statement The cash flow statement determines the flow of cash of the organization in various activities. The flow of cash of the organization in the operating, investing and financing activities can be determined from the cash flow statement. The complexity of the financial statements can vary according to the type of organization and the size of the organization. The financial statement is presented in the annual report of the company which provides a detail of the performance of the organization in the particular year. Financial Ratio Analysis The ratio analysis of North Midland Construction Plc has been conducted. The profitability ratios, liquidity ratios, efficiency ratios and ratios of financial structure have been calculated to analyze the financial performance of the organization. The ratios have been calculated for the year 2013, 2012 and 2011. The external comparison of the financial position of the company has been done with another construction company ORASCOM Construction Industries. Ratio Analysis of North Midland Construction Plc 2013 2012 2011 Profitability Ratios Return on capital employed Net Operating Income/ ( Total Assets - Current liabilities) -0.05053 0.00688 -0.00648 Return on Equity Net Income / Equity -0.49331 0.029557 -0.03397 Net Profit Percentage Net Income / Net Sales -0.03323 0.003197 -0.00383 Gross Profit Percentage Gross Profit / Net Sales -0.03323 0.003197 -0.00383 Operating Profit Percentage Operating Income / Net Sales -0.033 0.004203 -0.00466 Liquidity Ratios Current ratio Current Asset/ Current Liabilities 1.034918 1.18726 1.211314 Quick Ratio Quick Assets / Current Liabilities 1.005238 1.155305 0.971834 Efficiency ratios Inventory Turnover Ratio Cost of Goods Sold / Inventory 119.9477 112.1467 108.3871 Stock Holding Period ( Days) 365/ Inventory Turnover 3.042993 3.254667 3.36756 Debtor's Payment Period( Days) Net credit sales / Average Debtors 3.782488 3.435631 3.778983 In Days 96.49732 106.2396 96.58683 Financial structure Interest coverage ratio EBIT / Interest Expense -49.75 8.875 -8.66667 Price/ Earnings ratio Current Share Price / Earnings Per share -2.28 30 -18.13 Dividend Yield Dividend per share / Current Share Price 3.02% 3.16% 6.07% ORASCOM Construction Industries Profitability Ratios 2013 2012 2011 Return on capital employed Net Operating Income/ ( Total Assets - Current liabilities) 0.001631 0.000945 0.100304 Return on Equity Net Income / Equity -0.02939 -0.02407 0.013597 Net Profit Percentage Net Income / Net Sales -0.54521 -0.40697 0.008218 Gross Profit Percentage Gross Profit / Net Sales 0.057502 0.09279 0.176255 Operating Profit Percentage Operating Income / Net Sales 0.040515 0.022054 0.205801 Liquidity Ratios Current ratio Current Asset/ Current Liabilities 1.204694 1.081639 -1.42112 Quick Ratio Quick Assets / Current Liabilities 0.730774 0.402723 -1.28353 Efficiency ratios Inventory Turnover Ratio Cost of Goods Sold / Inventory 0.117076 0.104938 10.52577 Stock Holding Period ( Days) 365/ Inventory Turnover 3117.631 3478.26 34.6768 Debtor's Payment Period ( Days) Net credit sales / Average Debtors 0.871208 0.639605 2.215178 418.9585 570.6646 164.7723 Financial structure Interest coverage ratio EBIT / Interest Expense -3.75907 -4.40595 5.113374 Price/ Earnings ratio Current Share Price / Earnings Per share -4.51264 -7.33138 0.11 Dividend Yield Dividend per share / Current Share Price 0.00% 0.00% 619.47% Interpretation of Financial Statements using appropriate ratios (Internal and External) Profitability Ratios The financial performance of the organization can be determined from the profitability ratios (Finkler and Ward, 1999). The ratios that determine the profitability of the organization are the return on equity, return on capital employed, net profit margin, gross profit margin and operating profit margin. 1. Return on capital employed The return on capital employed is calculated by comparing the earning before income and tax with the total funds of the business. The return on capital employed has been declining for North Midland Construction from the year 2012 to the year 2013. The company is not being able to maximize its return from the various investments (Desai et al., n.d.). On external comparison of the ratio with ORASCOM Construction Industries, it shows that the return on capital employed for this company has been increasing. The company is being able to earn positive return from its various investments. 2. Return on Equity This ratio shows the earnings available to the equity share holders on net sales of the organization. The higher the return on equity, the equity share holders will receive greater return. For North Midland Construction Plc the return on equity has been declining. As the company is suffering from loss, the equity share holders are not being able to get positive returns. On comparison of the return on equity with ORASCOM Construction Industries, it is seen that the return on equity has been declining for ORASCOM Construction Industries due to political unrest of the country in which the organization operates. 3. Net Profit Percentage The net profit percentage shows the income of the organization on the net sales of the company. Midland Construction Plc has been showing decline in the profit margin from 2013 to 2012. The construction sector has been underperforming which has marked the reduction in profit margin. On comparison of the net profit percentage with ORASCOM Construction Industries, it is seen that the company has been showing decline in the profit margin from 2011 to 2013. 4. Gross Profit Percentage The gross profit margin of the company determines the total income of the organization on net sales. The gross profit margin of North Midland Construction Plc has declined from 2011 to 2013. ORASCOM Construction Industries has shown a decline in gross profit margin from 2011 to 2013. 5. Operating Profit Percentage The ratio shows the percentage of operating profit that is earned from net sales. The operating profit is calculated after payment of the variable costs. The operating profit percentage of North Midland Construction Plc has been declined from 2011 to 2013 due to poor performance of the construction sector. For ORASCOM Construction Industries, there has been significant decline in the operating profit. Liquidity Ratios The liquidity ratio determines the capacity of the organization to meet its short term liabilities. 1. Current Ratio - The current ratio for North Midland Construction Plc has been stable. The company is using its current assets efficiently to manage the current assets. ORASCOM Construction Industries shows stability in managing its current liabilities by using its current assets. 2. Quick Ratio The quick ratio of North Midland Construction Plc is stable. It is efficiently managing its current liabilities using the current assets (Brigham Gapenski, 1988). For ORASCOM Industries the quick ratio has been increasing. It has maintained the 1:1 standard. Efficiency Ratios The efficiency ratio shows the ability of the company to manage its inventory. It is shown by the Inventory Turnover ratio. The debtors turnover ratio shows the repayment period of the debtors (Tamari, 1978). North Midland Construction Plc has been efficiently managing its inventory (Khan and Jain, 2007). The debtor turnover ratio has been stable. For ORASCOM Construction Industries, it is seen that the debtors turnover ratio is increasing. But the company has been managing its inventory efficiently (Peterson Drake and Fabozzi, 2006). Financial Structure The financial structure of the company can be determined by the following ratios 1. Interest Coverage Ratio The ratio shows the ability of the company to repay its interest with the profit. North Midland Construction Plc is not being able to repay its interest regularly (Bhattacharyya, 2011). 2.Price Earnings Ratio The price earnings ratio shows the earning of the shareholders on the price of each share. It is also negative for North Midland Construction Plc (Grier, 2007). 3. Dividend Yield Ratio It shows the ability of the organization to pay the dividend. NMC Plc is unable to pay the dividend regularly to the share holders as it is in loss (Vandyck, 2015). References Balakrishnan, R., Sprinkle, G. and Sivaramakrishnan, K. (2015). Managerial Accounting. pp.400-500. Bbc.co.uk, (2015). BBC - GCSE Bitesize: Sources of finance. Besley, S., Brigham, E. and Aberwald Clark, D. (2002). Essentials of managerial finance. Mason, OH: South-Western. Besley, S., Brigham, E. and Besley, S. (1999). Principles of finance. Fort Worth: Dryden Press. Bhaird, C. (2010). Resourcing Small and Medium Sized Enterprises. Dordrecht: Springer. Bhattacharyya, D. (2011). Management Accounting. pp.10-80. Brigham, E. and Gapenski, L. (1988). Financial management. Chicago: Dryden Press. Desai, R., Palepu, K., Gibson, C., Healy, P., Bernard, V., Wright, S., Bradbury, M. and Lee, P. (n.d.). Analysis of financial statement information. Finkler, S. and Ward, D. (1999). Cost Accounting for Health Care Organizations: Concepts and Applications. Grier, W. (2007). Credit Analysis of Financial Institutions. pp.70-100. Khan, and Jain, (2007). Management Accounting. Kumar, P. (1994). Internal sources of development finance. Westport, Conn.: Quorum Books. Levy, B., Berry, R. and Nugent, J. (1999). Fulfilling the export potential of small and medium firms. Boston, Mass.: Kluwer Academic. Nikbakht, E., Nikbakht, E. and Groppelli, A. (n.d.). Finance. New York: Barron's. Peterson Drake, P. and Fabozzi, F. (2006). Analysis of financial statements. Hoboken (N.J.): J. Wiley. Small Business - Chron.com, (2015). The Advantages Disadvantages of External Financing. Small Business - Chron.com, (2015). What Are Internal Sources of Finance?. Sofat, and Hiro, (2015). Basic Accounting. pp.300-350. Tamari, M. (1978). Financial ratios. London: P. Elek. Vandyck, C. (2015). Financial Ratio Analysis: A Handy Guidebook. pp.10-100.

To Kill A Mocking Bird By Lee Essays - English-language Films

To Kill A Mocking Bird By Lee Racial categories are created in the film To Kill A Mockingbird through a complex societal hierarchy founded in difference. Although all of Macon county lives in poverty, the town does not unite on the basis of this shared experience, but instead focuses on their differences, both real and imagined, to segregate themselves. The town operates under a general assumption that wealthier whites hold the most power and prestige, followed by poorer whites, while all blacks, regardless of financial station, are considered to be the lowest citizens. General depictions of black men and women in the film are of household servants and ignorant, docile farm workers. The only slight indication that there were any educated blacks in Macon comes from the appearance of the preacher at Tom Robinson's trial. Held on charges of raping and beating a poor, white woman, Mr. Robinson is portrayed as a meek and nearly helpless man. The fact that he can barely speak in his own defense, relays both the idea that black men were uneducated, as well as the idea that blacks were afraid to step over the boundaries of their society. Attics Finch, a kind and fair white lawyer, is the only person to speak up for Mr. Robinson. This demonstrates the idea that the lowly black man needs a benevolent white man to "save" him and direct his life along the right path. Black men and women in the film are unable to make their own decisions. Clearly, there were obvious lines drawn in Macon, delegating specific roles to the various groups of citizens. The dark pigment of Mr. Robinson's skin placed him on the bottom rung of society, forcing him into a subservient position. It is difficult to discern whether the film is attempting to garner sympathy for the oppressed black community, or reinforce stereotypes of ignorant and complacent black men and women. While the initial depictions of the black community center around the Finch's maid, Calpurnia, the respect with which the family treats her is far from the norm. Ranging from the callous indifference of several of the white law-enforcement officers, to the blatant racism of the group of country farmers, much meaning is assumed from difference. The racism of Macon seems to stem from the Southern history of slavery. Blacks continue to be classed as servants, and not equals, to the white townspeople. With no other opportunities available to them, the black workers attempt to make the most out of what they have. They are faced daily with the stigma attached to the color of their skin, a difference which assigns the entire black community an inferior status. Especially evident in the treatment of blacks by the poor, white farmers, is a desire for dominance over the blacks. Bob Ewel, the father of the victim, expresses his distaste by referring to black men as "boy," a term we have seen is weighted by heavy historical significance. This racism most likely stems from the substandard treatment these farmers receive from the wealthier population of Macon. In the blacks, the farmers are looking for a place to vent their own frustration and exert power over another group. The idea of ethnic identity as an illusion opened my eyes to the fallacy of a single identity for every group. Using only the basic elements of family life for example, it is clear to see that the Finch family is very different from the farming Cunningham family, despite the fact that they are both white. This illusion shows up again in the lumping together of all of the black men and women of Macon into a single category, at the expense of any individual identities. Even Tom Robinson, the man held on (false) charges of raping a white woman, is never developed as a character. The audience is left to imagine that he is "just" another poor, black farmer. I chose this film because of the use of difference as a foundation for social hierarchy. Throughout the film, there is much lumping of various ethnic groups. A group identity is favored over the individual identity, and all assumptions are based on the idea that each member of a group shares the same thoughts, values, and identity. Seeing the various episodes of the film through the eyes of the young narrator, Scout Finch, also offered a unique perspective to the film. The questioning eyes of a child are often as critical as any educated outsider looking in on Macon could be. Through this course I have

Murder is Murder(Capital Punishment) essays

Murder is Murder(Capital Punishment) essays Murder is Murder Capital punishment has been a controversial topic almost since it's inception. Since biblical times, an "eye for an eye," or a " tooth for a tooth", has been the established norm for retribution. As society advanced, the methods of capital punishment became more "civilized". However, the result remains the same, legally sanctioned death. Reform of automatic death sentences began in Europe in the 1750's. The social reformers and English law reformers of that time argued that the death penalty was needlessly cruel, overrated as a deterrent, and occasionally imposed in fatal error. The social reformers proposed life imprisonment as a more humane alternative. The social reformers proposal is consistent with my opinion. Any death of any person is wrong. The general population's opinion is that capital punishment permanently removes the worst criminals from society, and is less expensive and safer for society, than long-term or permanent incarceration. It is evident that dead criminals cannot commit any more crimes. However, the same is true for criminals serving life sentences. Most people would think it is less expensive to execute a person rather than keep them in prison, which is not always true. It is estimated that a capital case resulting in execution may cost $2,000,000. However life imprisonment's $20,000 a year is comparable. Of course we would think that execution would not be expensive but the legal fees, appeals and the court cost make execution very costly. It is simply not cost effective. Furthermore, the fact that a person is convicted of a murder and sentenced to death does not always mean he or she is guilty. There are many people who are wrongly accused. What if someone is innocent and they are wrongly ex ecuted? There is no possible way to compensate for his or her wrongful death. In some cases a person convicted of the murder ...

PAPER WRITING SERVICE for College and University Students

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The Professional Health Educator in the 21st Century Essay

The Professional Health Educator in the 21st Century - Essay Example Essentially the health educator can be defined as the facilitator of disease prevention and promotion of healthy lifestyles by way of knowledge and behavioral change. The profession of health care educator exposes the working professional to inter-disciplinary preventative healthcare research and literature. Disciplines incorporated into the profession of health education include biology, physiology, psychology, sociology, education, community services and research methodology. As a science, health educator science is dynamic and continuously developing from previous knowledge. As such, the health educator is required to take part in at least four years of academic training at an approved institute. And although there is no global consensus as to the optimal length of training, health educator students are expected to complete their Bachelor's Degree in Health Education or Health Promotion to be able to practice. As well, the health educator professional has the responsibility to continue their education through professional development courses. This may entail attending workshops and seminars, professional organization meetings, or adding to the ir academic achievements within the formal context of the university. The health educator professional is expected to access to numerous journals and other literature so as to be aware of the changes of knowledge and practices within their discipline.In these ways, members of the public can be assured that the services provided by the health educator are of a very high standard. Their academic studies have focused on concepts of attitude and lifestyles behavior and so the professional health educator can deliver a unique service to the community. Also, in order for the health educator to be accepted as a member of a professional body it is necessary that they demonstrate a high level of proficiency of selected competencies. These competencies have been developed within a Framework for the Development of Competency-Based Curricula for Entry-Level Health Educators.At the national level, professional health educators are contributing to the shaping of legislation in regards to preventa tive health care services. Health educators contribute to legislative changes by way of lobbying or debating government decisions and approaches, either as individuals or as a professional group. Such changes highlight the importance of belonging to a professional organization of health education, as often changes sought are in regards to the profession itself, and the overriding body can lobby for changes to legislation that ensure the optimum standards of pay and working conditions and opportunities for its members. The professional organization, such as the National Commission for Health Education Credentialing Inc (NHEC), the Society for Public Health Education (SOPHE), or the American Association for Health Educators (AAHE), are comprised of members who have been awarded certification of achieving a high level of competencies at university. And it is the professional organizations that determine the standards that must be obtained in order to become a member. Thus, there is little room for lay control from those