Business Proposal Essay

Financing Requirements14 Confidentiality Agreement The undersigned peruser recognizes that the data gave in this field-tested strategy is secret; consequently, the peruser makes a deal to avoid unveiling it without the express composed authorization of Mr. K Seeman Durai. It is recognized by the peruser that data to be outfitted in this field-tested strategy is in all regards classified in nature, other than data that is in the open space through different methods, and that any divulgence or utilization of this private data by the peruser may make genuine mischief or harm M/s. Newsky Fireworks Limited Upon demand, this report is to be promptly come back to Mr K Seeman Durai. Mark Date : 26. 05. 2013 1. Official Summary Promoter’s Profile 1. Name:K Seeman Durai 2. Age:45 years 3. Address:No. 4859 Nethaji Road, Sivakasi 4. Instructive Qualification:M. B. A. , M. I. B. 5. Long periods of Experience:20 years (M/s. Murugan Fireworks) Financial projections are summed up and featured. (Rs. In Lakhs) |Particulars |Year 1 |Year 2 |Year 3 | |Sales |50. 0 |75. 00 |90. 00 | |Exports |35. 00 |40. 00 |50. 00 | |Net Profit before Tax |15. 00 |35. 00 |50. 00 | |Investment |80. 00 |90. 00 |95. 00 | 2. Organization Description Promoters and Shareholders |Name |Age |Designation |Address |No. of Shares | |K Seeman Durai |45 |Promoter |No. 859 Nethaji Road, Sivakasi |10 lakhs | Karthik |43 |Chief Executive |No. 728, West Car Street, Trichy |1 Lakh | |Officer | Jeya Sivasakthi |45 |Managing Director |No. 73, South Masi Road, Coimbatore. |2 lakh | |Kandan | |P. Dhanalakshmi |35 |Director |No. 83, Sarojini Road, Salem. |3 lakh | |T. Abinaya |34 |Director |No. 34, Second Street, Theni |3 lakh | |S. Aishwarya |40 |Member |No. 4859 Nethaji Road, Sivakasi |1 lakh | |S. Geetha |39 |Member |No. 73, South Masi Road, Coimbatore. |1 lakh | Advisors |Name |Educational |Role |Address |Contact No. | |Qualification | |CA G Rajesh |M. Com. , F. C. A. |First Auditor |8493 Sarojini Street, Chennai|+919835748343 | |Mrs. D Sheela |M. A. ,M. L. , |Legal Advisor |857, Gandhi Road, Madurai |+919447382342 | |Mr. K Gulandaivel |B. E. , |Technical Advisror|76, Tagore Street, Vellore |+919472834234 | Products and Services †¢ Unique Selling Points : Crackers that burst with wordings in regards to the event. e. g. Upbeat Diwali, Happy New Year, Happy Married Life and so on ) Long Term Aim of the Business â€Å"To give Eco-Friendly Crackers† Objectives |Particulars |I |II |III |IV |V | |Sales |50. 00 |75. 00 |90. 00 |95. 00 |100. 00 | |Exports |35. 00 |40. 00 |50. 00 |55. 00 |60. 00 | |Employment |2. 00 |2. 15 |2. 25 |2. 50 |2. 60 | SWOT Analysis Strengths |Weaknesses | |Investments and Professionals | |Opportunities |Threats | |Everlasting Demand |Competitions | 3. Market Analysis Target Market Segmentation Profile of Competitors Main Competitors would be : †¢ Arasan Groups of Fireworks Industries †¢ Kaliswari Fireworks †¢ Sony Fireworks Competitive Advantage We have the accompanying Competitive Advantages †¢ Unique highlights †¢ Price †¢ New innovations or frameworks †¢ Better an incentive to clients as far as effectiveness †¢ Greater similarity with existing frameworks †¢ Include any free approval or contextual analyses Benefits to Clients Our item gives to possible clients as far as their own business objectives. It empower them to: †¢ Increase deals †¢ Increase efficiencies Save cash †¢ Save time †¢ Maximize assets †¢ Reduce blunders †¢ Reduce vacation â⠂¬ ¢ Improve Customer Service, decrease beat, increment faithfulness 4. Advertising/Sales Strategy Marketing Strategy †¢ The Southern Tamil Nadu zone is to be thought first and adolescents are to be engaged †¢ Followed by youths, kids, grown-ups are to be concentrated †¢ Youngsters are the potential clients previously focused on †¢ Test site in activity are will be led, and criticism will be broke down appropriately †¢ Agents and Representatives are normal for showcasing Sales Strategy The significant Sales Strategy is to sell straightforwardly and by methods for wholesalers. Points of interest |Direct Sales |Through Distributors | |Composition |25% |75% | |Cost Involved |10/unit |7/unit | |Pricing |Penetration | Pricing †¢ Competitors Price is higher than our cost †¢ There is an adequate degree of rivalry in the market †¢ Production expenses and overheads are relied upon to be 60% of deals †¢ The purchaser can control the cost to an exte nsive level. Showcasing and Communications Strategy Advertising and Publicity will be the dynamic wellspring of Promotion. Promoting : Through TVs and papers. It is focused to crowd everywhere throughout the state at the underlying level Publicity : Banners have been wanted to be put at different hot areas 5. Innovative work Process [pic] Research and Development It has been wanted to sort out a R&D Department that would be effectively occupied with the examination of Eco-accommodating wafers and to think of different imaginative thoughts. 6. Staffing and Operation Management Organization Chart Staffing †¢ Department Managers are to be designated by the Board of Directors. The determination models for the equivalent would be Educational Qualification, Experience, Age and so on , Department Managers are enabled to enroll representatives for their concerned divisions for which choice rules is to be set by the chiefs. †¢ Skilled, Semi-Skilled and Unskilled Workers are to be used for different creation forms. The equivalent would be acquired from the closest areas at a sensible expense. Prepari ng Plans Training Programs are to be led at normal spans so as to upgrade the proficiency of the expertise levels of the laborers. 7. Money related Projections IKey Assumptions10 IIBalance Sheets11 IIICashflow12 Requirements for Preparation of Projections 6. Opening figures remembered based for most recent Mgmt/Audited accounts 7. Investors Fund broke down into Share Capital, Share Premium and Retained Profits 8. Deals Assumptions gave by unit, value portion and topography and accommodated to pipeline 9. Consumption arranged into R&D, Admin and Overheads and Promoters/key chiefs pay rates 10. Recognizable proof of month to month and aggregate organization operational shortfalls 11. Affectability examination might be required, specifying methodologies to be executed if deals or use targets are not met. 12. Projections ought to recognize independently Operational Cash Flow and outer Cash Injections IKey Assumptions |Particulars |Year 1 |Year 2 | |No. f Employees |250 |300 | |Investments in Equipment |1,50,00,000 |1,55,00,000 | |Projected R&D costs |25,00,000 |20,00,000 | |Depreciation took into consideration |12,00,000 |11,50,000 | |Expected lease and rates charges |5,00,000 | |Creditor days expected |45 |60 | |Debtor days permitted |60 | IIIBalance Sheets IVCashflow 9. Subsidizing Requirements |S. No. |Sources |Amount | |1. |Equity Shares of Rs. 10 each |Rs. 60 crore | |2. |10% Preference Shares of Rs. 100 each |Rs. 25 crore | |3. |8% Debenture of Rs. 100 each |Rs. 25 crore | |4. |Term Loans |Rs. 10 crore | Required for: †¢ Equipment:10 crore †¢ R&D:15 crore †¢ Marketing:2 crores †¢ Staffing:6 crores â€â€â€â€â€â€â€â€ 26. 05. 2013 Newsky Firework Limited Business Proposal K Seeman Durai and Group

What Has Nationalism Done To Europe?

What Has Nationalism Done To Europe? Patriotism greatly affected the European nations; I believe that the idea of patriotism and radicalism was extended by Napoleon and French unrest and increased more consideration somewhere in the range of 1750 and 1914. As states were exceptional, locals were having pride in their states and their general public. Social orders were isolating in different little bunches and they were glad for what they were. In nineteenth Century, Nationalism had exceptionally noteworthy influence in the advancement of Europe. On account of regular national-character, different little states were joined together and changed into a Country, for example, Germany and Italy. Though, not many more nations were risen on the globe by accomplishing autonomy; these nations are Romania, Greece, Poland and Bulgaria. Progress and Development of the idea of present day country state got simpler by French Revolution. All over Europe significant research organizations scrutinized the old monarchial arrange and speed up the development of a famous patriotism committed to re-sketch Europes political guide. French Revolution assumed an imperative job in Europes political change by obliterating the since quite a while ago settled structures of intensity and control in France and its domains that were vanquished by Napoleon. Trademark and Idea of freedom, uniformity fellowship and progressivism national self-determinism (individually) was done by Revolutionary armed forces. National arousing additionally became out of a scholarly response to the Enlightenment that underscored national character and built up a sentimental perspective on social self-articulation through nationhood. German logician Georg Wilhelm Friedrich Hegel was the key supporter and advertiser of the modernized thought of the country state. He bolstered that insight of nationality was a cement bond that held present day human advancement together in the period when dynastic and strict adherence was in droop. Solid forces of Europe endeavored to reestablish the old dynastic framework, neglecting the codes of nationality on the side of legitimism, the presentation of standard cases to imperial force, this endeavor was made in 1815, when Napoleon finished his wars. With the majority of Europeans still faithful to their neighborhood states, patriotism was constrained to little groups of researcher, logicians and political radical. In addition, political control, spoke to by the Carlsbad Decrees distributed in Austria in 1819, pushed patriot fight underground. Term patriotism can be characterized from numerous points of view I think it is an alleged personality of oneself inside topographically composed political collectivity is called Nationalism. As such we can say patriotism is a faithfulness or commitment to the prosperity of ones country. I conviction that in patriotism country convictions that they will profit by acting self-governingly as opposed to all in all and they accentuate more on national objectives as opposed to global objectives. In beginning of Europe before the development of patriotism, individuals were commonly devoted (faithful) to a city or to their specific head instead of to their country. Toward the finish of eighteenth century American Revolution and French Revolution were begun. Napoleon was the originator of patriotism. He thoroughly took care of his nation. French patriotism decimated domain (government framework). Johann Gottfried Herder was the principal individual who authored the word patriotism during the late 1770s. According as far as anyone is concerned the term patriotism is typically used to clarify two marvels: (1) the disposition which individuals from a country have when they are specific about the national character (2) the activities taken by the individuals from a country when looking to achieve self-assurance. Patriotism came into the focal point of optimistic discussion for most recent two decades. The progression of patriotism as a rule presents a morally undecided and intriguing picture. Patriotism is not the same as energy .Patriotism is love for mother land. Patriotism is extraordinary love and pride for a nation. Presently obviously there is no mischief of being pleased with your nation if your nation is great on the planet (created and penned). However, to be glad for your nation, simply because, it is your nation is absurd. Nazism/Fascism is extraordinary instances of patriotism. By and large, patriotism is considered as a progressively negative idea as contrast with the more positive ones. Patriotism is connected straightforwardly to prejudice. The countries regularly consider themselves to be higher and right when in certainty they are most certainly not. Patriotism has a few negative and positive focuses which can be clarified as: Enthusiasm and national pride; these two things are against national lack of concern. Individuals believe the prosperity of the country to be significant in their lives. Individuals are spurred to battle against foes. Individuals remain together in each emergency circumstance, for example, an attack or a catastrophic event. Certainly, adoring your nation instead of others is a decent quality. Here I might want to give a case of Japan, Japan turned into an extraordinary country as far as innovations since they are acceptable as well as in light of the fact that they truly love their nation. Patriotism then again is the adoration for ones country above everything, even our own humankind, above ethical quality, and some of the time above sound judgment. Aside from positive focuses patriotism additionally has some negative focuses, for example, Extremism and narrow mindedness. Patriotism can be a damaging power inside just as outside the nation, it prompts discontinuity. Abuse or misuse of the individuals by their pioneers. The production of bogus foes. Either as genuine individuals or in ideas, patriotism will in general make the presence of contradicting powers, the individuals who are a danger to the country. I think patriotism makes individuals examine anything not quite the same as their countrys method of getting things done as an awful thing. Patriotism is basically visually impaired hold up (support) of your nation regardless of what are the conditions. Also, daze regard and backing is cruel, absurd, and will at last loan you to being constrained by an individual with an incredible will. Patriotism conflicts with the idea of progressivism. History has demonstrated that any endeavors to forestall progressivism will never really obliterate you. In logical inconsistency patriotism can be revolting because of a typical reason individuals from abroad can be disapproved of and looked as inconsistent figures. Patriotism was in Europe as well as it was spreading everywhere throughout the world particularly after the World War 1. Another broad impact of the war was the ascent of patriotism in Asia and Africa. In Asia Japan was experiencing forceful patriotism, the principal Eastern nation which changed itself into a cutting edge state. The pioneer of the Indian National Congress, Mohandas Gandhi, profoundly empowered his kin for national freedom. The pioneer of a well known gathering named the Nationalist Peoples Party in China was likewise spurred for an effective national transformation. After World War II (1939-1945) numerous provincial nations turned out to be financially feeble in light of forceful patriotism and they were impacted by political progressivism. Numerous nations enthusiastically allowed autonomy to their provinces. After war patriot developments brought about numerous new country states, including Israel, Morocco, Libya, the Sudan, Ghana, the United Arab Republic (Egypt and Syria), and Iraq. During the 1960s and 1970s numerous once British, French, or Belgian settlements in Africa got autonomous. During the 1990s Jewish, Arab, and Palestinian patriot parties kept on producing political unsteadiness in the Middle East. In Eastern Europe the decrease of Communist principle added to the completion of the Union of Soviet Socialist Republics (USSR), Yugoslavia, and Czechoslovakia. In the nineteenth century, a thought of sentimental patriotism moved the landmass of Europe changing nations of the mainland. A few nations, for example, Germany and Italy were made by joining distinctive littler states with a shared objective which was national intrigue or national personality. Different nations, for example, Greece, Poland came in to being in the wake of winning their autonomy. I think the entire story of patriotism began when the French Revolution tiled the route for the cutting edge state. In 1914 number of worldwide domains was expanding radically. The French Revolution which was begun by Napoleon by overcoming number of French domains. This was when political change of Europe was begun. The armys trademark was freedom, correspondence and fellowship and their thoughts depended on progressivism and national character. In 1815, when Napoleonic wars were going to end, the significant forces of Europe attempted to restore the old government framework. The vast majority of the individuals of Europe were as yet dedicated to their home city. In the event that we talk about effect of patriotism in Eastern Europe so the serious issue was patriotism just as socialism. Socialism itself is a limited and frail thought. Then again when patriotism connects with socialism it makes political issues and it debilitate the country. The patriotism affects socialism twice however it relies upon conditions. It can reinforce socialism among free and solid nations simply like Soviet Union (which was a piece of Eastern Europe). Or then again patriotism can debilitate socialism in reliant and feeble nations. Patriotism plainly can possibly either fortify or debilitate various countries. At the point when patriotism was spreading in Eastern Europe it began destabilizing various domains, for example, Hapsburg and Ottoman. Russia was engaged with Balkan political framework in which they began professing to be a person or thing simply like a hero and they forced Slavic freedoms against the Slavs of Turkey and Austria. This expanded pressures be tween Austria, Turkey, and Russia and drove the states towards World War I. According to my learning patriotism was wherever in Europe after World War 1. There were number of nationalistic Socialist gatherings in Italy, Spain, Romania, France and United Kingdom. Be that as it may, those gatherings were not as fruitful a

Ribena Issues Mismanaged

Ribena Issues Mismanaged Presentation In 2008, GlaxoSmithKline [GSK], which is an entrenched worldwide pharmaceutical organization, was trapped in a significant lawful tussle that emerged from the insufficient utilization of key administration rehearses. The legitimate circumstance included two 14-year old schoolchildren from New Zealand who tested the organisation’s showcasing campaign.Advertising We will compose a custom contextual investigation test on Ribena Issues Mismanaged explicitly for you for just $16.05 $11/page Learn More In its publicizing, GSK guaranteed that Ribena Drink, which is one of its items, was advanced with nutrient C. With an end goal to learn reality of the firm’s claims, the two young ladies embraced broad tests. The outcomes indicated that the organisation’s advert was a fabrication that planned for advertising the item to the objective clients. The young ladies raised the issue to GSK through composition, yet the association didn't react. This angle provoked the young ladies to raise their interests by means of a neighborhood media house, which communicated the issue through a nearby TV purchaser issues program. The communicate house raised the issue to the New Zealand Government Commerce Commission, which indicted GSK. In this way, the association was fined for deceiving people in general. Furthermore, the organization was requested to address the deception by setting another advert in significant print media [newspaper] in New Zealand. Jaques (2008, p.394) confirms that the activity by the two complainants ‘triggered an arrangement of occasions, which prompted indictment, open abuse, and global harm to a notorious brand’. This paper involves a contextual investigation on the Ribena issue at GSK. The contextual analysis assesses the key issues that GSK’s supervisory group ought to have considered so as to dodge the lawful and reputational impact. Furthermore, the paper distinguishes and talks about the potential obs tructions that may be experienced in tending to the legitimate and reputational impacts. The last part includes an assessment of the ramifications of the proposals recognized in authoritative and the executives rehearses from the hazard the board point of view. Investigation The circumstance experienced at GSK was predominantly because of poor administration rehearses. Also, the supervisory crew didn't welcome the greatness of the issue on the organisation’s corporate notoriety. As per Page and Fearn (2005), corporate notoriety is an imperative component in organisations’ interest for excellence.Advertising Looking for contextual investigation on business financial aspects? How about we check whether we can support you! Get your first paper with 15% OFF Learn More Page and Fearn (2005) further emphasize that the consumers’ discernment impacts an organisation’s execution. Customers have recognizably gotten progressively worried about organisation’s conduct in settling on choices on store and item dedication. This angle underscores the presence of a solid relationship between's authoritative conduct and customer conduct. Since its commencement, GSK has figured out how to enter the worldwide market to a great extent because of the broad interest in item enhancement. Therefore, the firm has increased amazing worldwide notoriety. Moreover, GSK worldwide achievement has likewise been upgraded by interest in broad promoting. The firm didn't perceive the impact of overlooking the customers’ objections on brand inclination. Hur, Kim, and Woo (2014, p.76) underscore that accomplishing ‘brand inclination and animating interest are especially trying for an organization with no notoriety in a given item category’. Additionally, associations that don't have adequate notoriety experience difficulties in creating believability for their items. Overseeing corporate notoriety prompts the improvement of positive good capital , which shields an association from negative experiencing negative partner assessment. GSK ought to have considered various issues so as to dodge the legitimate and reputational circumstance that happened. A portion of the issues that the firm ought to have considered are assessed and talked about thus. Moral publicizing Despite the way that GSK planned the promoting effort to be enticing, the firm neglected to receive powerful practices that would have added to the fulfillment of the ideal results. Reast, Palihawadana, and Shabbir (2008) attest that convincing promoting is centered around setting up a solid bond, consequently encouraging long haul buy aim. The organisation’s showcasing division ought to have guaranteed that it coordinates moral publicizing rehearses (Biegler 2013). In an offer to accomplish this objective, the organisation’s supervisory crew ought to have clung to the specified legitimate and administrative gauges regarding advertising.Advertising We will compose a custom contextual investigation test on Ribena Issues Mismanaged explicitly for you for just $16.05 $11/page Learn More Countries, for example, the US have built up a Federal Trade Commission, which is accused of the duty of managing publicizing rehearses (Synder 2011). If there are no reasonable moral principles for publicizing, GSK should have pushed honest promoting rehearses. Despite what might be expected, the firm overstated the case that one of the fixings utilized in making Ribena included Vitamin C. In this manner, the advert was beguiling. Trehan and Trehan (2011) contend that a client has the option to sue associations dependent on misleading advert. Cramphorn (2014) is of the conclusion that creating brand personality relies upon the viability with which an association supports a solid and constructive passionate bond. In any case, incapable promoting can ruin the advancement of such solid bond (Trehan 2011). In an offer to accomplish this objective, the a ssociation ought to have abstained from distorting or discarding material realities on item qualities in the showcasing correspondence process. Item trademark establishes a basic component in the consumers’ dynamic procedure. Perry, Cox, and Cox (2013) support that shoppers look for item data so as to settle on a buy choice that is lined up with their item taste, inclinations, and qualities. By misdirecting clients to buy the item through the advert, GSK impacted antagonistically the consumers’ option to buy. Koslow (2000, p.248) underpins the hypothesis of purchaser directly by declaring that buyers ‘learn about who, what, where, when, and how to purchase through advertising’.Advertising Searching for contextual investigation on business financial aspects? We should check whether we can support you! Get your first paper with 15% OFF Find out More This angle underscores the way that associations should esteem publicizing as a basic component in encouraging the consumers’ option to pick. GSK denied the objective purchasers the option to pick. This move prompted the advancement of a negative response among the purchasers. The promoting procedure depended on various interests, which involved affecting the customers to settle on a buy choice. GSK ought to have abstained from joining deluding realities in the advert. Then again, the firm’s promoting administrator ought to have guaranteed a significant level of trustworthiness in its total honesty on item attributes. This component would have improved the consumers’ capacity to settle on a choice from an educated position. In addition, embracing this methodology would have limited the negative response essentially from purchasers. The ability to impact the purchasers decidedly would have begun from the advancement of positive discernment on the organisation†™s approach towards honesty in its promoting correspondence (Gurhan-Canli Batra 2004). Subsequently, the firm would have prevailing with regards to securing its notoriety. Client Relationship Management Organizations ought not be worried about benefit amplification as it were. Actually, they should concentrate on satisfying the customers’ needs (Bang, Sooyen Lyndon 2014). This case shows that the publicizing procedure was slanted towards creating deals income instead of teaching clients on the items. GSK ought to have valued the significance of incorporating the idea of client relationship the executives [CRM]. The firm’s supervisory group ought to have seen clients as a fundamental resource in boosting deals income. Leticia, Rodolfo, and Ana (2011) refer to clients as a crucial component in making corporate progress. The idea of CRM would have empowered the firm to build up a durable relationship with its clients (Senn, Thoma Yip 2013). One of the issues that the as sociation ought to have considered in its interest for CRM involves grievance the executives. In spite of the way that associations are worried about conveying an incentive to clients, the likelihood of blunders happening, consequently ruining the conveyance of the planned worth can't be precluded. Clients may raise item grievances, which the firm should address satisfactorily. Ang and Buttle (2012, p.1021) complement that client ‘complaints are a reality of hierarchical life’. Past investigations show that clients switch specialist organizations because of differing reasons. A portion of the significant reasons incorporate the products’ inability to convey the ideal worth and horrible assistance experiences from center hierarchical staff. If clients don't get sufficient treatment from key hierarchical staff, for example, the top administration, they respond by voicing their interests to outsiders (Malhotra, Agarwal Ndubisi 2010). This angle reflects the circumst ance experienced at GSK. Incorporating ideal objection the board limits the probability of clients ending their relationship with different associations. Knox and Oest (2014, p.42) assert that client protests ‘are significant n

Accounting Calculations On A Balance Sheet Of A Company - 825 Words

Accounting Calculations On A Balance Sheet Of A Company (Math Problem Sample) Content: STUDENTS NAMECOURSE NUMBERPROFESSORS NAMEDATE OF THE PAPER2)Vertical analysis Comparison of HomeServe Co. Balance Sheet.HomeServe Co.Balance sheet31st December, 2017 2017 2016 Amount(Million) Amount(Million) Non-Current Assets Other intangible assets 4.8 0.84% 3.3 0.66% Property, plant and equipment. 0.3 0.05% 0.2 0.04% Investment in subsidiaries 194.6 33.99% 194.6 39.23% Deferred tax assets 0.8 0.14% 1.1 0.22% Retirement benefits 0.7 0.12% 2.1 0.42% 201.2 201.3 Current Assets Trade and other receivables 371.3 64.86% 232.7 46.91% Cash and cash equivalents - 0% 62.1 12.52% 371.3 294.8 Total Assets 572.5 100% 496.1 100%s Non-Current Liabilities Bank and other loans 268.2 82.22% 194.4 78.26% 268.2 194.4 Current Liabilities Trade and other payables 12.5 3.83% 22.9 9.22% Current tax liabilities 5.4 1.66% 6.1 2.46% Bank and other loans 40.1 12.29% 25.0 10.06% 58.0 54.0 Total liabilities. 326.2 100% 248.4 100% Equity Share Capital 8. 4 3.41% 8.3 3.36% Share premium account 45.7 18.55% 41.1 16.59% Merger reserve 71.0 28.83% 71.0 28.66% Share incentive reserve 16.2 6.58% 13.9 5.61% Capital redemption reserve 1.2 0.49% 1.2 0.48% Retained earnings 103.8 42.14% 112.2 45.30% Total Equity 246.3 100% 247.7 100% Total Equity and liabilities 572.5 496.1 Plant, property, and equipment account increased from 0.04% to 0.05%, this could be as a result of revaluation of fixed assets or new acquisitions. Deferred tax asset account decreased from 0.22% to 0.14%, this might have been as a result of an increase in income tax expense for the year 2017 compared to 2016. There was a decline noted in Investments in subsidiaries accounted from 39.23% in 2016 to 33.99% in 2017, this could be as a result of decreasing non-controlling interests which can evidently be observed in the increase of Merger reserve account. We also note a slight increase in Share Capital from 3.36% to 3.41% for 2016 and 2017 respectively. This could be attrib uted to an increase in the share price.Cash and cash equivalents account declined from 12.52% in 2016 to 0% in 2017. This could have been caused by increase in Trade and other payables as noted above.3)Pablo should not have prepared the balance sheet in the manner as described in the text.The recording of amounts in ...

Prejudice In To Kill A Mockingbird Essay - 1983 Words

In both the past and present, prejudice produces a plethora of problems (alliteration). In To Kill a Mockingbird, Harper Lee shows that people must think outside the box of prejudice for the resolution of societal conflicts. Lee writes about the lives of Scout and her brother, Jem, children growing up in Maycomb, Alabama amidst the Great Depression. Arthur Radley, their secluded and mysterious neighbor, captivates the minds of the children, including their summer friend, Dill. Meanwhile, their attorney father, Atticus, decides to defend Tom Robinson, a black man falsely accused of raping a white woman, Mayella Ewell. Although Atticus presents clear evidence that proves Tom’s innocence, Bob Ewell, the father of Mayella, lies about the†¦show more content†¦Jem can not fathom the problem of prejudice that presents itself in the court; he is unable to see the need for social change, and therefore, the problem can never be solved. Later on, Jem makes a startling realizati on, as his previous confidence changes to doubtful anger. Scout recalls Jem’s reaction as Judge Taylor polls the jury for the final verdict: â€Å"Guilty†¦ guilty†¦ guilty†¦ guilty†¦Ã¢â‚¬  I peeked at Jem: his hands were white from gripping the balcony rail, and his shoulders jerked as if each â€Å"guilty† was a separate stab between them† (Lee 282). Jem is no longer just another spectator watching from the stands as he begins to feel emotionally connected with the trial and Tom Robinson, showed by his deep anguish and public display of anger. He realizes that the jury convicts Tom due to his skin color, not because he was guilty. Although Jem supports Tom, despite his skin color, he knows that people judge others just on looks, a more mature outlook than his previous views. It isn’t until Jem puts himself in the shoes of Tom Robinson that he realizes the verdict is wrong and sees the need for racial change to occur in society. As Je m recognizes prejudice and learns to put his bias aside, he helps solve this societal conflict of racial inequality- now he just needs others to join him for progress. First, Jem is confident about his predicted results of the trial, but whenShow MoreRelatedPrejudice in To Kill a Mockingbird Essay1549 Words   |  7 PagesTo Kill a Mockingbird: GCSE Coursework The theme of prejudice is central to the novel. A number of characters are discriminated against. Making close reference to the text discuss what you think Harper Lee wants us to learn about society as illustrated in her novel ‘To Kill a Mockingbird’ set in 1930’s America. In this essay I will give my opinions on why in ‘To Kill a Mockingbird’, Harper Lee included a lot of prejudice and controversial issues in the 1930’s. Also I will explore the ideasRead MoreEssay about The Theme of Prejudice in To Kill a Mockingbird595 Words   |  3 Pagesâ€Å"To Kill a Mocking Bird† is a novel which was written by Harper Lee. In my essay I will discuss how Harper Lee explores the theme of prejudice by looking at the writing techniques and how they affect people. To Kill a Mocking Bird is a novel that explores prejudice in a small American town in the Deep South. It is set during the depression. One of the main features that the novel explores is the theme of racial prejudice. In the novel Tom Robinson is being persecuted for the rape of a white womanRead MoreInnocence and Prejudice in to Kill a Mockingbird Essay957 Words   |  4 PagesTo Kill a Mockingbird, by Harper Lee is a beautiful story depicting a family living in the South of the 1930’s, and their struggle against the prejudice which was common to that time. The book centers on Atticus Finch, the father of the family as well as a lawyer, and his fight against prejudice. We see the story unfold through the innocent eyes of his young daughter, Scout, who is free from prejudice and not yet jaded. 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Sexual Harassment Within The Workplace - 1382 Words

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The prevalence of sexual harassment in workplaces, especially from supervisors and/or managers to their juniors, is on a constant rise because such employees (the offended) do fear to lose their jobs in case they decline the unwanted sexual advances from their bosses (Achampong 1999: 27). However, it is unacceptable that employees be subjected to sexual harassment from their seniors just because they risk losing the jobs they value most. Usually, sexual harassment takes place in form of physical assaults such as inappropriate touching of workers’ bodies; verbal, where workers makeShow MoreRelatedSexual Harassment Within The Workplace949 Words   |  4 PagesSexual harassment (SH) in the workplace, as defined by the Ontario Human Rights Commission, is a form of discrimination based on sex. SH can be subjective, in the sense that it can range from anything as severe to asking for sex in exchange for something to gloating about sexual capabilities. 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Parable of the Sadhu Analysis from three general Essay Example For Students

Parable of the Sadhu: Analysis from three general Essay approaches. The Parable of the Sadhu presents a complex situation which action immediate action was necessary. Sadhu, an Indian holy man, was discoverednaked and barely alive by a group of multicultural mountaineers during their journey. Each ethnic group did a little to help the Sadhu, but none assumed full responsibility. Their priority was in climbing the mountainrather than carrying Sadhu to the village where other people could helphim. Although the conditions of the trip were so that once the mountaineerswent down to the village they might not have been able to come back up, theauthor of this essay still feels guilty for what was not done for the Sadhu (Donaldson 280). There are three general approaches in examining a moral issue and making a decision, those being consequentialism, deontology andvirtue ethics. The essay does not clearly indicate which method was used toassess the situation. In my opinion, the best method would be Kantiandeontology. Let us discuss consequentialism first. Consequentialism focuses on consequences as the most important factor in the decision making process(Donaldson 3). For consequentialists the motives of an act are not asimportant as what comes out of it. Utilitarianism is one of the branches ofconsequentialism. Utilitarianism believes in the greatest good for the number (Donaldson 3). This method along with egoist consequentialism wasprobably the one that was used subconsciously by the mountaineers. Leaving the Sadhu was fine because in the end the greater amount of people would have reached their goal and that would have made them happy. Egoistconsequentialists who believe that the greatest good is their own would have done the same, satisfying their desires before helping someone else (Donaldson 4). This method, however, is not the best for this situation. One proving factor is that McCoy still feels guilty about this incident. Therefore, this method did not produce the most ethical response. Virtue ethics, unlike consequentialism, focus on the kind of person eachone of us should be. They focus on cultivating certain characteristics and look at every situation in terms of its potential influence on the moraleof the person (Donaldson 10). This method, although much more helpful than utilitarianism, still produces an unclear response. On one hand, kindnessand compassion are both virtues that would be cultivated if themountaineers decided to help the Sadhu and carry him to the village. On theother hand, if mountaineers continue their journey virtues such as courage and determination would flourish. It is difficult to decide which virtuesare more important than others and therefore, this method is too ambiguousto be applied to this situation. Finally, there is deontology, also called non-consequentialism. Deontology,in general, focuses on the motives of the act and the concept ofduty(Camenisch 2). Kantian deontology assesses that there is aCategorical Imperative the highest moral principle that should govern allhuman actions. This universal law is stated in two ways: 1) act in a way that one would act with anyone in the same situation, andso that one does not create an undesirable world and 2) interact withpeople as human beings with rights and dignity rather than means to an end (Camenisch 2). This moral principle would be the most fair and useful in the Sadhu situation. McCoys friend mentions in the essay that themountaineers would have probably acted differently if the Sadhu were amember of their ethnic group (Donaldson 281). If they used the Kantiandeontology method, its first statement would forbid them from treatingSadhu differently than they would treat any other person in this situation. .u13e29ef551322aada8e36e37bfb7cc71 , .u13e29ef551322aada8e36e37bfb7cc71 .postImageUrl , .u13e29ef551322aada8e36e37bfb7cc71 .centered-text-area { min-height: 80px; position: relative; } .u13e29ef551322aada8e36e37bfb7cc71 , .u13e29ef551322aada8e36e37bfb7cc71:hover , .u13e29ef551322aada8e36e37bfb7cc71:visited , .u13e29ef551322aada8e36e37bfb7cc71:active { border:0!important; } .u13e29ef551322aada8e36e37bfb7cc71 .clearfix:after { content: ""; display: table; clear: both; } .u13e29ef551322aada8e36e37bfb7cc71 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u13e29ef551322aada8e36e37bfb7cc71:active , .u13e29ef551322aada8e36e37bfb7cc71:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u13e29ef551322aada8e36e37bfb7cc71 .centered-text-area { width: 100%; position: relative ; } .u13e29ef551322aada8e36e37bfb7cc71 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u13e29ef551322aada8e36e37bfb7cc71 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u13e29ef551322aada8e36e37bfb7cc71 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u13e29ef551322aada8e36e37bfb7cc71:hover .ctaButton { background-color: #34495E!important; } .u13e29ef551322aada8e36e37bfb7cc71 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u13e29ef551322aada8e36e37bfb7cc71 .u13e29ef551322aada8e36e37bfb7cc71-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u13e29ef551322aada8e36e37bfb7cc71:after { content: ""; display: block; clear: both; } READ: In Poems The Man He Killed, Reconciliation, an EssayAlso, if for a second the mountaineers considered that they would becreating a world in which they would not want their children to live, theywould have acted differently. By creating this world I mean that they would not want people to act this way to themselves or their descendants. And finally, if they were treating Sadhu as a worthy human being, theywould have understood that human life is more valuable than accomplishing agoal. In this case, they would carry the Sadhu to the village and make sure that he is taken care of. One could assume that I find the Kantian deontology method best justbecause that is what I think I would use. This, however, is not completely true. Much of this argument is based on the fact that McCoy still regretsthe way he acted with the Sadhu. Based on this, I assume that if he were inthe same situation again he would help Sadhu more. Kantian deontology seemsto be the most obvious method that would produce this decision. Personally, I think that all of the methods are too indefinite and therefore none ofthem can be said to be the method for decision making in every type of situation. The question then is how does one know which method should beused? Copyright 1999 2004 OPPapers.com