Sunday, May 24, 2020
Abortion Is The Ending Of Pregnancy Essay - 1248 Words
ARBOTION Abortion is the ending of pregnancy by removing the fetus or embryo before it fully develops or in other word before it is able to survive on its own. A simultaneous occurrence of abortion is called miscarriage whereas when purposely caused it is called an induced abortion. Another medically used term is late termination of pregnancy. Induced abortion requires use of medication and surgical methods in modern medicine. Mifepristone and prostaglandin are two medications that are as effective as surgical methods. Despite the effectiveness of medication in what are known as trimester in modern medicine, surgical method is seen to have a lower risk of side effects. Immediately after an abortion, the patient is put under birth control which includes intrauterine devices and pills. Although this practice has not been legalized by law in most developed countries, it has long history of being one of the safest procedures in medicine. The World Health Organization recommends that the same lev el of safe and legal abortion be availed to all women in all parts of the world. The number of maternal deaths caused by illegal abortion is approximately 47,000 per year globally. In addition, illegal abortion also leads to approximately 5 million hospitalizations all over the world every year. It is estimated that among the approximated 44 million abortions performed globally every year, slightly below halfShow MoreRelatedAbortion Is The Ending Of A Pregnancy888 Words à |à 4 PagesAbortion When a women becomes pregnant, they start to form a fetus in the womb of the women. There are times when the mother of the fetus does not want the child. So in order to be rid of the fetus they would go to the doctor to perform a surgery to be rid of the baby. The surgery is called abortion, abortion is the ending of a pregnancy, performed during the first 28 weeks of pregnancy. Abortion began over several centuries ago, there is history of women helping each other to abort their childRead MoreAbortion Is The Ending Of Pregnancy1341 Words à |à 6 Pagesà Abortion is the ending of pregnancy by removing a fetus or embryo from the womb before it can survive on its own. surgery has lower risk of side effects. When allowed by local law abortion in the developed world is and has long been one of the safest procedures in medicine. Uncomplicated abortions do not cause any long term mental or physical problems. Every year unsafe abortions cause 47,000 deaths and 5 million hospital admis sions. Around 44 million abortions occur each year in the world, withRead MoreAbortion Is The Ending Of A Pregnancy1748 Words à |à 7 Pageswomen will go through the pregnancy, but a lot of them will resort to abortion. Abortion is the ending of a pregnancy (Vaughn 293). There are three different types of abortion: spontaneous abortion, induced abortion, and therapeutic abortion. Spontaneous abortion is an abortion due to natural causes, like birth defects or injury (a miscarriage). Induced abortion is the the intentional termination of pregnancy through drugs or surgery. Therapeutic abortion is an abortion performed to preserve to lifeRead MoreAbortion Is The Medical Process Of Ending A Pregnancy3690 Words à |à 15 Pages An abortion is the medical process of ending a pregnancy so it does not result in the birth of a baby. It is also sometimes known as a ââ¬Å"terminationâ⬠or a ââ¬Å"termination of pregnancyâ⬠. Depending on how many weeks you have been pregnant, the pregnancy is ended either by taking medication or by having a surgical procedure. An abortion is not the same as a miscarriage, where the pregnancy ends without medical intervention. ââ¬Å"All human life form the moment of conception and through all subsequent stagesRead MorePro-Life Side Of Abortion. Abortion Is The Ending Of Pregnancy1540 Words à |à 7 PagesPro-life side of abortion Abortion is the ending of pregnancy by removing an embryo or fetus before it is able to survive outside the uterus. An abortion can either happen through a miscarriage or a medically induced termination of pregnancy. The two sides of abortion are the pro-life side, which is against abortion, and the pro-choice side, which supports it. Abortion should not be legal with the exception of some cases of rape and health risk to the mother. The unborn person should have the rightRead MoreAnti Abortion informative outline1025 Words à |à 5 Pagesslaughter of Innocence) Specific Purpose: (To inform as well as advocate readers, Mostly Women, and Mothers on why it is unethical and it is not ever right to destroy a life. Most importantly, is to convince women why abortion should be illegal. I. Introduction A. Attention Getter: (Abortion; a new generationââ¬â¢s way of shrugging off responsibility of their action at the cost of Human life.) B. Tie to the audience: According to the 1st Amendment to the constitution that says we have the right to freedomRead MoreShould Abortion Be Permissible?1238 Words à |à 5 PagesWhether abortion is legalized or illegal, abortion is Immoral (Presidential debates) Abortion is a very delicate issue that we heard about a lot the last two years from the political debates of our country. Many people from the democrat and the republican parties had repetitively debated whether or not an abortion should be tolerable or not tolerable. Some considered that ending the life of a human fetus is very bad and should not be permissible at all. Republican Party alleged that abortion is likeRead MoreAbortion, The, And Abortion998 Words à |à 4 PagesUnited States there are more than a billion abortions performed each year. Since the court case Roe vs Wade in 1973 more than 56 million babies have been murdered in the United States before they had the chance to take their first breath (Snyder, Micha el). These statics along with many more show the huge injustice that is happening in the country I call home. Abortion is defined as the removal of an embryo or fetus from the uterus in order to end a pregnancy. It can include any of various surgicalRead MoreThe Right to Live832 Words à |à 3 PagesAccording to the National Right to Life, nearly 4,000 abortions are performed daily. When you think about it, thatââ¬â¢s a great deal of unborn children that are just ââ¬Å"discardedâ⬠or erased, like a sheet of paper containing an awful mistake. An abortion, by definition, is the termination of a pregnancy after, accompanied by, resulting in, or closely followed by the death of a human embryo or fetus (spontaneously or by induced expulsion). Abortions have been performed for centuries, and surprisingly, areRead MoreThe Main Purpose of Abortion826 Words à |à 4 PagesWhat is abortion? Abortion is the ending of a pregnancy before birth. Early in a pregnancy, the fertilized egg that grows and develops is called the embryo. After three months of development, it is usually called a fetus . An abortion causes the embryo or fetus to die. Abortion is a very inhumane thing to do I could never think of giving up a baby even when it is not an actual humane, when it is in the lady it is still considered a person to me no matter what. I have five nephews and nieces and I
Wednesday, May 13, 2020
Eco 372 Week 5 Individual International Trade and Finance...
| | |The U.S. Macroeconomy State. | | | | | | |â⬠¦show more contentâ⬠¦However, not everything is rose color. As a result of the economic expansion and diversity of goods and services provided by the international trade, prices are more competitive increasing the market competition among producers, which provide domestic consumers with cheaper products. One of the major advantages of trading is that it allows producers to concentrate or specialize their work in the type of goods they produce best. When people decide to specialized in a specific profession an become doctors, farmers, teachers, or any other profession within an economy, they will be able to produce goods and offers different services that can be trade for any goods or services they may need. In this same way countries can become specialized in the production of specify products and/or services and trade those with other countries. However, trading and importing products and services from other countries also has its disadvantages. As a result of the different products imported governments impose certain restrictions and limitations to protect the domestic production and market of every country involve in any kind of trading transactions. Governments have imposed taxes on trading transactions adding them to the cost of importation, and have the purpose of restric ting and/or limiting the imports of goods and services into a country. These governmentShow MoreRelatedeco3721430 Words à |à 6 Pagesï » ¿ Syllabus School of Business ECO/372 Version 4 Principles of Macroeconomics Copyright à © 2012, 2008, 2007, 2006 by University of Phoenix. All rights reserved. Course Schedule: Workshop 1 = January 30, 2014 Workshop 2 = February 6, 2014 Workshop 3 = February 13, 2014 Workshop 4 = February 20, 2014 Workshop 5 = February 27, 2014 Instructor contact information: Jack Abbott Cell phone, 714-337-6092 Email, jbabbott@cox.net Course Description This course provides studentsRead MoreProject Mgmt296381 Words à |à 1186 Pagesplanning (.2.3.4) [App. G-4] Chapter 12 Outsourcing 12.1.1 Procurement requirements [G.8] 12.1.2.3 Contract types 9.4.2.3 Conflict management 12.2.7 The art of negotiating 12.2.3.5 Change requests Chapter 13 Monitoring Progress Chapter 5 Estimating Times and Costs 6.4 Activity duration estimates (.3) 6.4.2 Estimating tools (.1.3.4) 6.3.1 Identifying resources 7.1 Activity cost estimates (.2.3.4.5) 5.1.2.4 Delphi method Chapter 6 10.5.3 Cost/schedule system (.1) 6.6 .2.1 TimeRead MoreContemporary Issues in Management Accounting211377 Words à |à 846 PagesNairobi New Delhi Shanghai Taipei Toronto With oYces in Argentina Austria Brazil Chile Czech Republic France Greece Guatemala Hungary Italy Japan Poland Portugal Singapore South Korea Switzerland Thailand Turkey Ukraine Vietnam Oxford is a registered trade mark of Oxford University Press in the UK and in certain other countries Published in the United States by Oxford University Press Inc., New York ß Oxford University Press 2006 The moral rights of the author have been asserted Database right OxfordRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words à |à 1573 Pagesbehavior. I. Judge, Tim. II. Title. HD58.7.R62 2012 658.3ââ¬âdc23 2011038674 10 9 8 7 6 5 4 3 2 1 ISBN 10: 0-13-283487-1 ISBN 13: 978-0-13-283487-2 Brief Contents Preface xxii 1 2 Introduction 1 What Is Organizational Behavior? 3 The Individual 2 3 4 5 6 7 8 Diversity in Organizations 39 Attitudes and Job Satisfaction 69 Emotions and Moods 97 Personality and Values 131 Perception and Individual Decision Making 165 Motivation Concepts 201 Motivation: From Concepts to ApplicationsRead MoreNokias Human Resources System144007 Words à |à 577 PagesSmaller reporting company n (Do not check if a smaller reporting company) Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: U.S.GAAP n International Financial Reporting Standards as issued by the International Accounting Standards Board âⰠ¤ Other n If ââ¬Å"Otherâ⬠has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow. Item 17 n Item 18Read MoreOrganisational Theory230255 Words à |à 922 Pageseasier to understand the current stand of organization theory. I strongly recommend it to anyone seriously interested in the different intellectual traditions that contribute to our understanding of organizations. Professor Tomas Mà ¼llern, Jà ¶nkà ¶ping International Business School, Sweden . McAuley, Duberley and Johnsonââ¬â¢s Organizational Theory takes you on a joyful ride through the developments of one of the great enigmas of our time ââ¬â How should we understand the organization? Jan Ole Similà ¤, AssistantRead MoreStrategic Marketing Management337596 Words à |à 1351 Pageseconomic, social and technological environments Coming to terms with the industry and market breakpoints Coming to terms with the very different future: the implications for marketing planning Approaches to environmental analysis and scanning Summary 5 Approaches to customer analysis 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 Learning objectives Introduction Coming to terms with buyer behaviour Factors influencing consumer behaviour The buying decision process The rise of the new consumer and the implicationsRead MoreLibrary Management204752 Words à |à 820 Pagesof the Greenwood Publishing Group, Inc. www.lu.com Printed in the United States of America The paper used in this book complies with the Permanent Paper Standard issued by the National Information Standards Organization (Z39.48-1984). 10 9 8 7 6 5 4 3 2 1 To our grandchildren Annika, Jacob, Katherine, Madison, Magnus, and Molly Contents Illustrations . . . . . Preface . . . . . . . . . Acknowledgments . The Web Site . . . . . . . . . . . . . . . . . . . . . . . . .
Wednesday, May 6, 2020
Strategic Financial Ratio Analysis Free Essays
string(90) " it up in 2011 where as Meghnaââ¬â¢s working capital increased gradually from 2009 to 2011\." Strategic Financial Ratio Analysis| Meghna Cement Mills Bangladesh Limited Heidelberg Cement Bangladesh Limited For the year of 2009,2010 2011| Course Title : Fin 254 Section : 11 Submitted to : SFR Submission date: 09/04/2013| Group: 5 Mohammad Riyasad Jamil (Id# XXXXXXXXXX) Saika Alam (Id# XXXXXXXXXX) Rifat Kaniz (Id# XXXXXXXXXX) Mohammad Shaikh Ashfaq (Id#1020668030) Anika Tabassum (Id# XXXXXXXXXX) Ishraq Aahmed (Id# XXXXXXXXXX) Introduction: Ratio analysis is the broad method by which financial data is converted into simple mathematic ratios for comparison. Since the data is widely available, calculating ratio analysis numbers can be accomplished by anyone with access to public financial statements. External usage of the ratio analysis data is widespread. We will write a custom essay sample on Strategic Financial Ratio Analysis or any similar topic only for you Order Now While these ratios donââ¬â¢t tell the whole story, sharp deviations from an industry standard, can forecast growth or decline. In this project we have selected two companies from The Cement Industries of Bangladesh, one as our main company for which we intend to analyze through Ratio Calculation and the other one as the direct competitor to that company. The main company we have selected is the Heidelberg Cement and the competitor company is to be Meghna Cement Mills Bangladesh Limited. Both of these companies are enlisted in Dhaka Stock Exchange since 2007 till present. The whole purpose of this project is to comparatively evaluate the main company (The Heidelberg Cement) to its direct competitor (The Meghna Cement Mils Bangladesh Limited), to determine the over-all strategic financial health of The Heidelberg Cement. Heidelberg Cement Bangladesh Ltd, one of the group companies of Heidelberg Cement Group, founded in Germany in 1873, with its core products being cement, ready-mixed concrete, aggregates and related activities, is one of the leading producers of building materials worldwide. The group employs around 43,000 people in more than 50 countries. In 1999, Heidelberg Cement acquired its operations in Bangladesh. The subsidiary Heidelberg Cement Bangladesh Ltd. , which is the market leader in Bangladesh, operates two cement grinding plants in Dhaka, the capital city, and in Chittagong. At present it has 9. 31 % market shares among total market share of 78. 29 % of 13 major cement manufacturers in Bangladesh. The companyââ¬â¢s last estimated production from 2011 was 1,320,129 MT and observed sales were 1,318,110 MT. The last observed market value from 2001 of this company was 248. 8 Taka/share and the book value was 142 Taka/share. So the company was overvalued by the Market. These worked as the reasons for us to choose this company as a test company for The Strategic Ration Analysis. We have selected Meghna Cement Mills Bangladesh Limited to be the direct competitor of our test company for this project. Meghna Cement Mills Ltd is the first manufacturing unit of Bashundhara Group and it is one of the largest cement industries in the country producing nearly 1 million metric tons a year. The company is listed with both Dhaka and Chittagong Stock Exchanges. The last observed Share price of the company from 2011 was 136. 0 Taka/share. Although itââ¬â¢s a domestic company compared to The Heidelberg Cement, it gives quite a completion to the Heidelberg Group in Bangladesh as we are going to observe in the following part of this project. Ratio Analysis: When we calculate the ratios of a firm we have to go through five major categories of ratios as follows: * Liquidity Ratio : Which determines if the firm can make required payments for its maturing financial responsibilities through Liquid Cash drawn from its Assets * Productivity Ratio: Which measures the ability of a firm to generate Sales from its employed Assets Leverage Ratio: These ratios put a light on the Financial Leverages of a firm and the ability of that firm to meet those Financial Leverages effectively. * Profitability Ratio: These ratios measure how efficiently a unit of sales is turned into profit for the company * Valuation Ratio: These ratios are used to assess how the market is valuing the firm (share price) in relationship to assets and current earnings, profits and dividends. Liquidity Ratio: There are three different ratios under liquidity ratios as follows; * Current Ratio * Working Capital Ratio Quick Ratio 1) Current Ratio: Measures the number of units of current assets to pay out for each unit of current liabilities. The formula for Current Ratio: Current Ratio = Current AssetsCurrent Liabilities Current Ratio = Cur rent AssetsCurrent Liabilities Company name| 2011| 2010| 2009| Heidelberg cement| 0. 56 (x)| 0. 17 (x)| 0. 56 (x)| Meghna cement| 0. 70 (x)| 0. 64 (x)| 0. 66 (x)| Interpretation: In 2009 Heidelbergââ¬â¢s working capital ratio was 0. 56 (x) and in 2010 and in 2011 its working capital was 0. 17 (x) and 0. 56 (x) which implies its current asset went down and total asset went up in 2010. In 2009 Meghnaââ¬â¢s working capital ratio was 0. 66 and in 2010 and in 2011 its working capital was 0. 64 and 0. 70 which I plies its current assent went down and total assent went up in 2010. Heidelberg holds a constant working capital ratio which decreased in 2010 and they managed to pull it up in 2011 where as Meghnaââ¬â¢s working capital increased gradually from 2009 to 2011. You read "Strategic Financial Ratio Analysis" in category "Papers" 2) Working Capital Ratio: This Ratio measures the percentage of total assets that is invested in current assets. The formula of Working Capital Ratio: Working Capital Ratio = Current AssetsTotal Assets Working Capital Ratio = Current AssetsTotal Assets Company name| 2011| 2010| 2009| Heidelberg cement| 0. 56 (x)| 0. 17 (x)| 0. 56 (x)| Meghna cement| 0. 70 (x)| 0. 64 (x)| 0. 66 (x)| Interpretation: In 2009 Heidelbergââ¬â¢s working capital ratio was 0. 56(x) and in 2010 and in 2011 its working capital was 0. 17 (x) and 0. 56 (x) which implies its current asset went down and total asset went up in 2010. In 2009 Meghnaââ¬â¢s working capital ratio was 0. 66 (x) and in 2010 and in 2011 its working capital was 0. 64 (x) and 0. 70 (x) which implies its current asset went down and total asset went up in 2010. Heidelberg holds a constant working capital ratio which decreased in 2010 and they managed to pull it up in 2011 where as Meghnaââ¬â¢s working capital increased gradually from 2009 to 2011. 3) Quick Ratio: The quick ratio gives a clearer indication of the firmââ¬â¢s ability to meet its maturing financial obligations out of current, liquid assets. The formula for the Quick Ratio: Quick Ratio = Current Assets-InventoriesCurrent Liabilities Quick Ratio = Current Assets-InventoriesCurrent Liabilities Company name| 2011| 2010| 2009| Heidelberg Cement| 1. 61(x)| 1. 74 (x)| 1. 51 (x)| Meghna Cement| 0. 86 (x)| 0. 80 (x)| 0. 79 (x)| Interpretation: In 2011 Heidelbergââ¬â¢s current asset without its inventory was 1. 61 (x) and in 2010 and 2009 it was 1. 74 (x) and 1. 51 (x) its current liabilities. In 2011 Meghnaââ¬â¢s current asset without its inventory was 0. 86 (x) and in 2010 and in 2009 it was 0. 80 (x) and 0. 79 (x) its current liabilities. Heidelbergââ¬â¢s performance declined over the year of 2009 to 2011. This decrease can be attributed to the fact that the relevant change in its current liabilities was more than the relevant change in its current asset and inventory. Whereas its competitor Meghna cementââ¬â¢s performance increased over the year. Productivity Ratios: There are five different ratios under the criterion of Productivity Ratio: * Receivable Turnover Ratio * Days Sales Outstanding (DSO) * Inventory Turnover * Total asset turnover ratio * Fixed Asset turnover Ratio 4) Total Asset Turnover Ratio (TA TO): This ratio estimates the number of units in Sales, produced by each units investment in the companyââ¬â¢s Assets ; TA TO = Net SalesTotal Assets TA TO = Net SalesTotal Assets The formula for TA TO: Company name| 2011| 2010| 2009| Heidelberg Cement| 1. 0631 (x)| 1. 1586 (x)| 1. 1951 (x)| Meghna Cement| 1. 844 (x)| 1. 5855 (x)| 1. 4189 (x)| Interpretation: In 2009 Heidelbergââ¬â¢s TA TO was 1. 1951 (x), in 2010 and 2011 itââ¬â¢s TA TO was 1. 1586 (x) and 1. 0631 (x) of its Total Assets In 2009 Meghnaââ¬â¢s TA TO was 1. 4189 (x), in 2010 and 2011 itââ¬â¢s TA TO was 1. 5855 (x) and 1. 4844 (x) of its Total Assets Both the two companyââ¬â¢s TA TO s are relatively close to each other. However Meghnaââ¬â¢s Ratios are a li ttle bit higher than Heidelbergââ¬â¢s. So we could say that over the past three years Meghna has shown a little bit more efficiency than Heidelberg in utilizing its total assets for generating sales. In this scenario Meghanaââ¬â¢s performance as a competitor is better than Heidelberg Cement 5) Fixed Asset Turnover Ratio (FA TO): This ratio estimates the number of units in Sales, produced by each unit investment in the companyââ¬â¢s Net Fixed Assets; FA TO = Net SalesNet Fixed Assets FA TO = Net SalesNet Fixed Assets The formula for FA TO: Company name| 2011| 2010| 2009| Heidelberg Cement| 2. 4539 (x)| 3. 0817(x)| 2. 7202 (x)| Meghna Cement| 4. 9925 (x)| 4. 3774 (x)| 4. 1159 (x)| Interpretation: In 2009 Heidelbergââ¬â¢s FA To was 2. 7202 (x) and in 2010 it went up to 3. 817 (x) of its Fixed Assets. But in 2011 the FA TO went down to 2. 4539 (x), the companyââ¬â¢s Fixed Assets. This indicates that in 2011 Heidelberg invested more in its Current Assets in comparison to the previous years. As a result the company was generating fewer sales from its Fixed Assets compared to 2009 2010. In 2009 Meghnaââ¬â¢s FA TO was 4. 1159 (x) its Fixed Assets. In 2010 and 2011 the FA TO was 4. 3774 (x) and 4. 9925 (x) of its Fixed Assets. Meghna had a significant rise in its FA TO over the years. This means they are utilizing their Fixed Assets more efficiently for generating sales. Over the years Meghna has shown efficiency in utilizing its Fixed Assets and has generated significantly higher sales, on the other hand Heidelbergââ¬â¢s Sales generating capacity from its Fixed Assets has declined. So Meghna holds an upper hand when it comes to utilize its Fixed Assets effectively. Leverage Ratios: There are four different ratios under the criterion of Productivity Ratio: * Debt to Asset ratio: * Debt to Equity: * Times Interest Earned: * Cash Flow to Debt ratio: 1) Debt to Asset Ratio: This ratio indicates the proportion of total assets financed by debt at a particular point in time; The formula for Debt to Asset Ratio: Debt to Asset = Total LiabilitiesTotal Assets X 100 Debt to Asset = Total LiabilitiesTotal Assets X 100 Company name| 2011| 2010| 2009| Heidelberg Cement| 34. 2989 (%)| 33. 7784 (%)| 34. 1261 (%)| Meghna Cement| 83. 5524 (%)| 81. 5425 (%)| 79. 7020 (%)| Interpretation: Heidelberg did not have any significant change in its Debt to Asset Ratio over the year though it went down by a little in 2010. We can see that in 2009, 34 % of its Assets were financed by Debt and in 2010 and 2011 33% and 34% of its Assets were financed by its Liabilities. Heidelberg holds a large proportion of Assets to its Equity and a less proportion to debt. Meghna has a large Debt to Asset Ratio which has a significant rise over the years, from 2009 to 2011 its debt to asset went up from 79% to 83%. Meghna holds a large proportion of Assets financed by its Liabilities. In comparison, Heidelberg has the upper hand In this segment, because it has a lot less Assets exposed to Debt rather than Meghna, which has a large Debt against its Assets. Dupont Analysis: At the end of the project weââ¬â¢d like to draw a concluding summary by using the concept of Dupont Analysis in comparative traits for both of the firms. The Dupont system provides a good starting point for any financial analysis. It shows that financial strength in a company comes from three major sources, rather it focuses on three major segments; * Profitability : Profit generated from a companyââ¬â¢s Sales * Asset Utilization : Sales generated from investment in Assets * Debt Utilization: Portion of Assets that is held against Ownerââ¬â¢s Equity. Return on Equity (ROE) = Net IncomeSales X SalesTotal Asset X Total AssetTotal Equity Or, ROE = Profit Margin (PM) X TA TO X Equity Multiplier (EM) Return on Equity (ROE) = Net IncomeSales X SalesTotal Asset X Total AssetTotal Equity Or, ROE = Profit Margin (PM) X TA TO X Equity Multiplier (EM) So, the formula for Dupont looks like this: Dupont analysis for Heidelberg Cement: From the Ratios we calculated earlier (PM, TA TO EM); we get the following values for ROE by using the Dupont formula: Year| PM| TA TO| EM| ROE| 2011 | 8. 8028%| 1. 0631 (x)| 1. 5220 (x)| 14. 3243%| 2010| 12. 0014%| 1. 1586 (x)| 1. 5101 (x)| 20. 977%| 2009| 11. 5059%| 1. 1951 (x)| 1. 5181 (x)| 20. 8749%| Interpretation: From 2009 to 2010 we can see a slight rise up from 20. 8749% to 20. 9977% in the ROE Ratio for Heidelberg Cement. However from 2010 to 2011 there was major decline in ROE of 20. 9977% to 14. 3243%. Where TA TO and EM remains approximately similar, the ROE falls due to a declining Profit Margin in the year of 2011. So undermining the decline in the Profit Margin, it is safe to say that Heidelberg showed a considerable poor performance in gen erating Profit from its Sales, in the last observed year of 2011. How to cite Strategic Financial Ratio Analysis, Papers
Monday, May 4, 2020
Ambition and the Downfall of Macbeth Essay Example For Students
Ambition and the Downfall of Macbeth Essay Macbeth is one of William Shakespeareââ¬â¢s most powerful and emotionally intense plays. Macbeth, once known for his courage and bravery is transformed into a ruthless tyrant. His wife, Lady Macbeth, once known for her strength and great ambition is soon engulfed by guilt and sensitivity greatly weakens her. As the tragic hero Macbeth is overcome by tensions in his criminal act and the reactions by his conscience (Nix). In the opening act of this play Macbeth is a solider who has just returned from war. The captains are speaking highly of Macbethââ¬â¢s valor, courage, and bravery. Suddenly Macbeth meets up with three witches. These witches tell him, ââ¬Å"All hail, Macbeth! Hail to thee, thane of Glamis, thane of Cawdor, that shalt be king hereafter!â⬠(I.3.48-50). Macbeth currently was the thane of Glamis but at first while Macbeth is in disbelief. This changes when Ross appears informing Macbeth he is now promoted to the thane of Cawdor. The witchââ¬â¢s prophecy has now brought upon the ambition of Macbeth. That night Duncan has decided to be a guest at Macbethââ¬â¢s castle. Macbeth is starting to believe that in order for him to become King he must kill Duncan. Lady Macbeth first appears in Act One as she is reading a letter from her husband. He is telling her of his promotion to the Thane of Cawdor and details of his meeting with the witches. However Lady Macbeth is not entirely sure that her husband will be able to fulfill such prophecies. She says to herself, ââ¬Å"Yet I do fear thy nature; It is too full oââ¬â¢ the milk of human kindness to catch the nearest way. Thou wouldst be geat; act not without ambition, but without the illness should attend itâ⬠(I.5.12-16). After she gets word from a messenger that her husband and King Duncan are on the. .but beast-like (Nix). Macduff later kills Macbeth. Due to the influence of ambition on both characters, Macbeth and Lady Macbeth both end up dead. Compared to the beginning to the end of the play Macbeth and his wife seemed to have switched who they were. No longer did any relationships exist between Macbeth and any other person at the end of the play. For the ambition and greed that Macbeth and Lady Macbeth acted upon, Malcolm summarizes the result of their behavior, ââ¬Å" Producing forth the cruel ministers Of this dead butcher and his fiendlike queenâ⬠(V.VIII.68-69). Works Cited Macbeth. SHAKESPEARE for Students. Ed. Mark W. Scott. Detroit: Gale Research. 263-69. Print. Nix, Bryan. The Nature Of Evil In Macbeth. Print. Shakespeare, William. Macbeth. Adventures in English Literature. New York: Harcourt Brace Jovanovich, 1979. 119-82. Print.
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