Characterization Of Lennie In Of Mice And Men - 746 Words

In Of Mice and Men by John Steinbeck, two men named Lennie and George work as laborers on a ranch in Salinas Valley, California. They have the American Dream of owning a piece of land one day, and work very hard to try to achieve it. Through traits and dialogue, Steinbeck successfully portrays Lennie as a sympathetic character. He shows Lennie’s reliance on George, gives Lennie childlike behavior, and reveals Lennie’s lack of intelligence. Lennie is reliant on George because George acts as the parental figure in his life and tells him what and what not to do. In Of Mice and Men, on pg. 64, the narrator says, â€Å"Suddenly Lennie let go his hold. He crouched cowering against the wall.† Then, Lennie says, â€Å"‘You tol’ me to, George,’ he said†¦show more content†¦In Of Mice and Men, on pg. 88, Lennie says, ’Maybe if I took this pup out and throwed him away George wouldnt never know. An then I could tend the rabbits without no trouble.’ Then, Curleys wife responds, Dont you think of nothing but rabbits?’ This exchange in the story shows that Lennie doesn’t act like an adult and thinks of ideas that only children would; it shows Lennie is scared that George will not let him tend the rabbits because he killed his pup; and it reveals that Lennie can’t be taken seriously by other characters in the book. Lennie’s childlike behavior makes the read er feel sympathetic towards him because Lennie doesn’t know how to act mature like an adult. Towards the end of the book, Lennie’s childlike behavior will impact his life forever. Additionally, Steinbeck uses Lennie’s childlike behavior to show Lennie’s lack of intelligence. At first, Lennie’s naivety is subtle, but it changes throughout the course of the book, and he eventually gets into big trouble because of his lack of intelligence. Lennie is forgetful, like a child, and has little social etiquette. In Of Mice and Men on pg. 4, Lennie asks George, â€Å"‘Where we goin’, George?’† And George responds, â€Å"‘So you forgot that awready, did you? I gotta tell you again, do I? Jesus Christ, you’re a crazy bastard!’† Through this dialogue, Steinbeck shows that Lennie is so unintelligent that he must rely on George to remind him about everything. Additionally, on pg. 63, whenShow MoreRelatedArchetypes In John Steinbecks Of Mice And Men838 Words   |  4 PagesLennie Smalls is a very immature, simple, strong and caring guy. Since he has a mental disability he does not know his own strengt h. He can sometimes man handle animals or people because to him he does not see anything wrong with it. The archetype I am giving Lennie is innocent. Archetypes are characteristics of easy or well-known traits from children’s literature, pop culture, or even everyday life, they help the readers connect with the characters quickly and accurately. Lennie’s archetype is innocentRead MoreMice and Men822 Words   |  4 Pagesâ€Å"Of Mice and Men† The Great Depression took place in the United States in the 1930s. Northern California, Salinas Valley was affected by the Great Depression. Many farmers lost their properties and were forced to find other work. Banks were forced to foreclose on mortgages’ and had to collect debts. Hundreds of thousands of farmers packed up their families and few belongings, and headed for California. The Great Depression left many people in poverty and caused them to face unpleasant eventsRead MoreEssay on Of Mice and Men924 Words   |  4 Pages2nd 25 March 2013 Of Mice and Men â€Å"Dammit Lennie!† is something I always imagine George saying every two chapters of this story. George and Lennie were both inspired by real people that Steinbeck met when he was a bindlestiff in the 1920’s. The man who inspired Lennie was a mentally unstable who was very nice but also had major anger problems. Steinbeck used a character like this that can be easily controlled so he could use indirect characterization of George and Lennie as alpha male and subordinateRead MoreSteinbeck and His Techniques for Success in Of Mice and Men924 Words   |  4 Pagesand ideas alive. The author`s ability to use literary devices through the book helps in direct characterization and lets readers get a better understanding of Lennie and George, the two main characters Of Mice and Men. It also helps in keeping readers thinking on their feet and constantly questioning George and Lennie`s next move while in Salinas, California. John Steinbeck, in his novel Of Mice and Men, make s use of similes and foreshadowing to keep readers in touch with the characters and at theRead MoreArchetypes In Steinbecks Of Mice And Men1115 Words   |  5 PagesIn the story Of Mice and Men, it follows a disabled man and his crafty caretaker looking for work on a farm. The few characters that are shown in the book possess very diverse personalities that fit into different archetypes, many of them challenge the stereotypes that surrounded them during the early twentieth century. Archetypes are characteristics that are commonly seen in literature and real life. In the book Of Mice and Men there are seven distinct archetypes that all have different characteristicsRead MoreOf Mice And Men By John Steinbeck1080 Words   |  5 PagesPlot Summary: The setting of the novella Of Mice and Men by John Steinbeck began south of Soledad, California in a riverbed near the Salinas River. The time was during the 1930s with the Great Depression. The two main protagonists, George and Lennie, enters the scene resting after the long walk toward the new ranch where they would work. They decided to camp out in their newly discovered paradise and wait for tomorrow to do their job. Amid making dinner, George threw away Lennie’s dead mouse andRead MoreThe Novel Of Mice And Men By John Steinbeck1211 Words   |  5 PagesIn the novel Of Mice and Men, Arthur John Steinbeck successfully creates a timeless literary novel. The novella was first published in 1937 and transcends time with compelling characters and a unique plot, readers easily become invested in the book. Steinbeck takes you on an emotional roller coaster throughout the story with characters that earn the reader s sympathy from the start of the novella. Students usually read Of Mice and Men their freshman year of high school. Some people believe thatRead MoreAnalysis Of Of Mice And Men1132 Words   |  5 PagesNovember 3, 2015 Analysis of Of Mice and Men. During the 1930’s Great Depression, author, John Steinbeck (1902-1968) wrote many books regarding the difficulties and tragedies that struck farmers who strived to make a living in a rural, and destitute California. One intriguing novel that exhibits his common themes is Of Mice and Men. People similar to Lennie, strive to achieve their dream in America, the land of unlimited potential, despite the depression, and Lennie labors towards having his own placeRead MoreJohn Steinbeck s Of Mice And Men897 Words   |  4 Pagesin our lifestyles and the overall personal characterizations that we possess. Many people feel certain emotions based on events that have taken place in their lifetime or how they were raised throughout their childhood. In John Steinbeck’s Of Mice and Men, he portrays the feelings of isolation and loneliness in three different characters. George’s isolation is illustrated in Steinbeck’s, Of Mice and Men. George expresses many hard feelings towards Lennie at the opening of this story. â€Å"‘...you’reRead MoreAnalysis of Of Mice and Men by John Steinbeck1493 Words   |  6 PagesAnalysis of ‘Of Mice and Men by John Steinbeck ‘Of Mice And Men by John Steinbeck is a classic novel, tragedy, written in a social tone. The authorial attitude is idyllic, however, as the story develops it changes into skeptic. It is evident that Steinbeck knew the setting and places he is writing about. In my opinion Steinbeck drew the subject matter from his own experience of working on ranches, he was interested in special kinds of relationships among men working on ranches with him. There

Retail Market Example For Free - Free Essay Example

Sample details Pages: 14 Words: 4052 Downloads: 6 Date added: 2017/06/26 Category Finance Essay Type Argumentative essay Did you like this example? The purpose of this report was to analyse the clothing retail market in general and financial analysis of Next PLC and Debenhams PLC. Research for this report included financial analysis of Next PLC and Debenhams PLC based on the argument on Financial Performance, Financial Position, Corporate Governance and Corporate Social And Environmental Reporting. Concurrently an research of the share price are done to compare the market capitalization and later progress onto their worth and investment value. Don’t waste time! Our writers will create an original "Retail Market Example For Free" essay for you Create order Finally based on the findings, a way forward will be given in form of practicable and realistic recommendation to ascertain which investment will be most financially rewarding. Market Overview The UK clothing market which included women, men, children clothes, footwear as well as clothing accessories is a leading industry well known for key players like Burberry, Mulberry, Marks Spencer, Next and etc . As defined by Deutsche Bank in their recent report, is valued at  £26.9 billion. It is own a large part of the market value. (Jim Riley,2012. Market analysis- market share (introduction). https://www.tutor2u.net/business/marketing/market_analysis_marketshare_intro.asp Mar) For the past few years, the UK clothing market is declining. The industry is beset by competition from companies which have invested on machinery for efficiency or due to the large increase in low cost output from developing countries such as Peoples Republic of China (PRC). Consequently, some manufacturers have relocated overseas in order to compete with their overseas rivals but still some manufacturer remained in UK marketing themselves as traditional British manufacturers and producing high- qu ality clothes. However, growth has since been achieved, although the market will not reaching its full potential. The market currently still remains volatile for most of the competitors, which has resulted in many leading retailers entering administration. This will result in falling in sales for the firm and online retailers as most of the competitors have struggled financially over recent months. Analyzing the future of the clothing retailing market, sales are forecast by Keynote to increase continuously between 2012 and 2016, and are estimated to reach  £51.83bn in 2016. Growth may initially be influenced by London Olympics 2012, while thereafter sales will be maintained due to economic recovery. Chapter 2 2.1 Financial Performance A subjective measure of how well a firm can use assets from its primary mode of business and generate revenues. It is also used to measure the firms overall financial health from period to period and used to compare performance for same industry. (https://www.investopedia.com/terms/f/financialperformance.asp) For investor seeking investments opportunities, ratios are used to measure the company fundamental value and determine the target price of the company value. According to John Bajkowski (1999), ratios express mathematical relationship between two items. Ratios are important indicator of the company performance and financial situations, also is useful in comparison between 2 firm from period to period in the similar industries. This report will focus on the profitability ratios. As of Jan 13, apparel stores enjoy a net profit margin of 5.60% whereas the market requirement of 5.78% and the industry Return on shareholders funds (ROSF) is 15.87%. https://biz.yahoo.com/p/730c onameu.html Both net profit margin ratio and return on shareholders funds ratio dropping for the past few years for UK retailing industry. The industry is facing challenging due to decrease in purchasing power after the collapse of Lehman Brother in Sept 08 and the subsequent recession. UK retailers have focusing on cost reduction by reducing overheads, cutting office /store cost and finding cheaper sources. 2.2 Financial Position Investors have to look at its financial position to understand and value a company. According to IASB (2009), the elements directly related to the measurement of financial position are Assets a resource controlled by the entity as a result of past events and future economic benefits are expected to flow to the entity, Liabilities a present obligation arising from past events and the settlement will result an outflow from the entity and Equity the residual interest on the assets of the entity after deducting all its liabilities. Accordingly to John Ogilvie (2009), gearing ratio also known as leverage ratio, is used to express the relationship between fixed debt capital and shareholders funds, Its demonstrating the degree to which a firms activities are funded by owners fund versus creditors fund. A low gearing ratio indicates that the company is low risk of being liquidated and is financially stable. The challenge for the company is the determination of funding sources as in r eality, a company cannot expand its operation without having long term debt and creditor funding. William R.Lasher (2011), stated that ratio analysis involves pulling out data from financial statement and forming a ratio with them. Current ratio is a quicker way to indicate whether the company able to settle its bills during the next period, it is form by dividing current assets by current liabilities and must exceed 1.0. 2.3 Corporate Governance Corporate governance refers to a set of systems, principles and processes which provide the guidelines how a company can be controlled to fulfil its objective to benefit its board of directors, shareholders, management, employees, customers and society. (https://articles.economictimes.indiatimes.com) In UK, the requirements were supplement by the New Disclosure and Transparency Rules on Audit Committees and Corporate Governance Statements with effect for period commencing on or after 29 Jun 2008. The new disclosure included Leadership/Accountability, Remuneration and Relationship with shareholders. Ulrich Steger,Wolfgang Amann (2008), Corporate Governance appears in mid 1980 and defines as a clear structure regarding accountability, responsibility and transparency at the head of the company and defines the role of board and management. The report became compulsory for the company listed in UK in 1993. 2.4 Corporate Social and Environmental Reporting Corporate social and environmental reporting (CSR) is defines as operating a business in a manner that meet or exceeds the ethical, legal, commercial and public expectation that society has of business (Business for Social Responsibility (www bsr.org). CSR has become a strategic issue for retail companies, always involving huge amounts of money and investment resources and time. The importance of CSR is enhances among others by increasing consumer demand for integrity of companies (Osborn 2011) .Therefore ,companies that participate in CSR are generally evaluated more positively by consumers (Brown Dacin 1997). Samuel O.Idowu, Walter Leal Filho (2009) stated that CSR encompasses a variety of issue revolving around companies interaction with society including social activities, product safety, human rights, governance and environment activities. Its also review the reporting and the involvement of the profession in adoption of CSR. EC Newsdesk (2002) has encourages compani es to take responsibility for the society beyond the profit generating force with a more efficient communication on environment and social issues. According to M. Dijkman (2008), retail industry are participated in CSR worldwide. Most of the UK retailers have a policy on CSR and the common features included social inclusion, ethical trading, consumer awareness, waste reduction on packaging and health of staff and customer. CSR also encourages the industry to build a good rapport with the citizen in UK and the government regulation stated that the UK registered company should undertake CSR and its statements and internal audit will be conducted. Chapter 3 Company Performance 3.1 Next PLC The history of Next goes back to 1964 when it was founded by Joseph Hepworth in Leeds under the name of Gentlemans Tailors. Hepworth acquired the chain of Kendall Son Ltd in 1982 and Next was launched. The first Next shop opened on 12 February 1982. The store consisted of wide variety of moderately priced clothing for both stylish women and men. It is listed on the London stock Exchange and is a constituent of the FTSE 100 Index. In 1987, the group acquired Combined English Stores and the Grattan catalogue company. Extending first to introduce Next childrenswear and bought the youth brand Lipsy in 2008. Next launched its online shopping for United States in 2009 with express delivery. Currently, there are more than 500 stores in the UK and Ireland and around180 international stores mainly franchised stores around the world and a home shopping catalogue and website with around 2 million active customer and international websites serving approximately 50 countries. The grou p are extensively focused on providing customer satisfaction by improving and developing product ranges and constantly increase its customer base. The company also promised shareholders to increase earning per shares and achieved long term growth by managing gross and net profit margin with better product sourcing, continues cost control and managing the stock levels and working capital. https://en.wikipedia.org/wiki/Next_plc 3.1.1Financial Performance Next PLC, one of the UK largest clothing retailer by sales which occupied 6.3% of the market share (Deutsche Bank 2002) comparing to other market competitors in the retail industry. According to Sarah Shannon (2012), Next PLC take over Marks Spencer Group PLC as UKs largest clothing retailer by market value which increasing sales from its online Directory, giving it a market capitalization of 5.28 billion pounds. According Mike Easey (2009), a major contributing factor to Next PLC increasing its profit and customer base is successfully established a wider age range of womenswear, menswear, childrenswear, footwear, jewellery and watches. Its success eventually led to the development of mid price clothing, accessories and home products The company ROE and profitability margin ratios are show as below (extracted from FAME). Profitability ratio Y 2012 Y 2011 Y 2010 Y 2009 Y 2008 ROE (%) 260.22 237.37 378.22 273.64 n.s Profit margin (%) 16.84 15.97 14.83 13.11 14.96 Nexts Profit margin ratio for Y2012 is 16.84%, which is comparatively higher than the industry and sector average of 5.78% and 5.6% respectively. This is mainly due the higher sales contribution. Next PLC reported a good increase in the profit margin ratio from Y2009 to Y2012 even the market is declining. Besides, higher VAT, lower consumer discretionary income, rising costs from energy and cotton prices affect the sales as well. However, based on the sales trend over the year, Next PLC UKs sales fall in Y2012 while profit margin still constantly increase on that year as the company has been focusing on the synergies to cut cost and streamline the company. Next Directory is showing good progress with strong growth and should be the main growth drivers in the future. (www.euroinvestor.com) The company Return of shareholder funds (ROSF) is reported as 260. 22% for Y2012, which is far higher that the industry average of 15.87%. ROSF measures a firms profitability by revealing how much profit a firm generates with the shareholders fund. The increase in company ROSF is contributed by the increase in sales on continuing business, operating profit, share repurchases scheme since Mach 2000 and a lower tax rate. 3.1.2 Financial Position Gearing ratio is a quantification of financial leverage, used to analyse a companys capital structure and thus assessing the companys financial position in the long run. As stated by Investopedia, the higher degree of a companys leverage indicates the company to be more risky. However, this level of gearing can be manger through certain financial activities. According to the annual report, the gearing ratio for Next Plc as follow (extracted from FAME). Next PLC Y 2012 Y 2011 Y 2010 Y 2009 Y 2008 Gearing ratio (%) 386.93 343.00 603.97 659.99 n.s At the end of the Jan 2012, Next PLC has long term liabilities of 861.7m and equity of 222.7m which give a gearing ratio of 386.93%. The ratio would suggest that PLC has seriously over borrowed and is in imminent danger of collapse. However, the company is still trading and banks still lend the company money this is clearly stated that the bank is confident in its ability to reply. Therefore, other factors likes affordability of repayment, cash inflow etc to be considered as well. However, based on the ratio trend, the company is performed well in repaying its debt. 3.1.3 Corporate Governance Based on the new disclosure and transparency rules on audit committees and corporate governance statement effect from 29 Jun 2008, Next is compliance with the Corporate Governance framework and below was disclosed in its annual report. Leadership Reported board responsibilities but detail for director and activities of director is not disclosed. Remuneration Remuneration policy, board remuneration package and bonus scheme are clearly disclosed in the annual report. Relationship with the shareholders Nexts shareholder gather information from yearly annual/ half yearly report or trading statement from the companys website. 3.1.4 Corporate Social and Environmental Reporting According to the annual report published, corporate responsibility means addressing key business related social, ethical and environment impacts in a way that aims to bring value to its stakeholder, including the shareholders. The company believed that there is no conflict between the approach to corporate responsibility and good business practice. Next has setup a Corporate Responsibility (CR) forum of 15 senior managers and director representing key areas of the business, coordinated by a CR Manager. The forum identifies potential issues and opportunities and evaluates the success of Nexts response. Nexts commitment to CR matters is also recognized externally by continuing it membership of the FTSE4Good Index Series. Next focus the importance of health and safety at work and ensure the product do not harm customers, employee, contractors, site and equipment. For environment, the company achieve 5% electricity reduction and 9% reduction for fuel emissions from the transport ation of products compared to previous year. The Company support a wide range of charities and organization both in UK and overseas, raise fund through the sales of specific product where a donation from there is passed to charity. In addition, Next makes donation of surplus stocks to charities. 3.2 Debenhams PLC Debenhams PLC is an iconic British department store group which was establishes over 200 years in United Kingdom, Ireland and Denmark and franchise stores in other countries. The company was founded in the eighteenth century as a single store in London and has now grown to 165 stores in UK and Republic of Ireland and 60 international franchise stores in 23 countries. It is listed on the London Stock Exchange and is a constituent of the FTSE 250 Index. The business was founded by Messrs Flint and Clark in 1778 in London and William Debenhams join as the partner in 1813 and the corporate name changed to Clarks and Debenhams and subsequently changed again to Debenhams Freebody in 1851 when Clement Freebody became a partner. The business was incorporated as Debenhams Limited in 1905 and acquired Browns of Chester (1976) and Burton Group (1985). Debenhams demerged in 1998 and was once again listed as a separate company on the London Stock Exchange. It expanded under the leader ship of Belinda Earl who was appointed CEO in 2000. A private consortium named Baroness Retail Limited acquired the company in late 2003 and it returned to a listing on the London Stock Exchange in 2006. Subsequently, Debenhams acquired the Danish department store group Magasin Du Nord (2009) and purchased the 115 Faith concession trading within its stores (2010) Debenhams has a strong presence in key product categories including womenswear, menswear, childrenswear, home health and beauty and offers its customer a unique and differentiated mix of exclusive own brands including private label, designers at Debenhams, and international brand. The company launched its first iPhone app in Oct 2010 that allows customers to shop the online range and scan product barcodes in store. It added apps for other types of phones in March 2011 and in September 2011 expanded to add apps for virtually all smartphones. https://en.wikipedia.org/wiki/Debenhams 3.2.1 Financial Performance Debenhams PLC is one of the major UK clothing retailer occupied 4% of the market share (Deutsche Bank 2002) comparing to other market competitors in the retail industry. According to Michael Saren (2006), Debenhams are developing a new Customer Relationship Management (CRM) programme to achieve its financial and strategic growth and establishing a long- term competitive advantage in the market by personalizing offers to customers. Debenhams decided to roll out SPSS technology in 2000 which enable the company to predict customer behaviour in order to target right people and at the right time. According to Don Hales, Derek Williams (2007), Debenhams wins a WOW! Award for the efficiency of a key team member providing excellent customer services. The company Return on shareholders fund (ROSF) and Profit margin ratios are show as below (extracted from FAME). Profitability ratio Y 2012 Y 2011 Y 2010 Y 2009 Y 2008 ROSF (%) 23.95 24.3 27.79 28.4 84.52 Profit margin (%) 7.1 7.25 6.6 6.31 5.76 Debenhamss Profit margin ratio for Y2012 is 7.10% which is slightly higher than the industry and sector average of 5.78% and 5.6% respectively and reported a marginal increase of profit margin ratio from Y2009 to Y2011. This is mainly due the higher sales contribution. Debenhams PLC (LSE;DEB.L- news), the group stated that sales is rising in final quarter so will meet full year profit forecast and Michael Sharp, the chief executive, said We do not anticipate a significant change in the economic environment on the near future but we expect to continue to make progress in Y2013. The company Return of shareholder fund (ROSF) is reported as 23.95% for Y2012 which is far higher that the industry average of 15.87%. ROSF measures a corporations profitability by revealing how much profit a company generates with the shareholders fund. 3.2.2 Financial position Gearing ratio is significant to a company and the potential investors. It will affect the companys ability to maintain a consistent dividend policy during the operating period. Moreover, the gearing ratio reveals the suitability of capitalization of a company. Gearing ratio for Debenhams as follow (extracted from FAME). Debenhams PLC Y 2012 Y 2011 Y 2010 Y 2009 Y 2008 Gearing ratio (%) 131.10 122.38 207.79 280.18 n.s As stated in annual report, Debenhams has long term liabilities of 866.6m and equity of 661m which give a gearing ratio of 131.1%. The ratio indicated that Debenhams PLC are over borrowed. As stated above, the gearing ratio is improving for the pass few years and the company have reduced the short term loans and overdrafts from 545.7m in Y2010 to 168.10m in Y2011 with managing it cash flow like negotiating with creditor for a better credit term. 3.2.3 Corporate Governance Based on the new disclosure and transparency rules on audit committees and corporate governance statement effect from 29 Jun 2008, Debenhams disclosed the Corporate Governance statement in it annual report. Leadership Clearly stated the detail of the board member, board responsibilities and activities of the director. Remuneration -Form a group of remuneration committees chaired by Dennis Millard to determine the remuneration package of the executive director and management, reviewing remuneration policy and overseeing the operation of the Companys share schemes. External advisors from Deloitte LLP act as independent advisors providing directors remuneration. Report clearly stated the policy, board remuneration package and bonus scheme. Relationship with shareholder -Formal trading updates are announce on six occasion of the year and regular conference calls with shareholders and analyst. 3.2.4 Corporate Social and Environmental Reporting The company described that Corporate Social Responsibility (CSR) as real and tangible actions. Their programmes affect all areas of the business from energy saving, fuel efficiency distribution, local community programmes and giving to charity. Debenhams are currently driving a store energy saving and have achieved the Energy Efficiency Accreditation awarded by the Energy Institute. Debenhams have also increase the fuel efficiency by nearly 15% and 100% recycled carrier bag are using in store. Debenhams sign a formal agreement with the Disable Rights Commission (DRC) to provide disable access to it retail store in UK, this is the first formal agreement sign by a major retailer since the introduction of the Part 3 of the Disability Discrimination Act (DDA) in Oct 2004. Debenhams have formed national partnerships with charitable organizations and registered the Debenhams foundation on 13 June 2012 and nearly 1000 staff done donation directly to charity from their salary via Deb enhams Give As You Earn scheme. The company has maintained a close relationship with suppliers to improve logistics planning helps to reduce operating expenses. And the company provided a safe and hygiene working environment for its employee and ensure the working hours are not excessive. (According to the annual report published) Chapter 4 Share price H. Kent Baker Gary Powell (2005), Financial goal of the firm is to maximize shareholder wealth as reflected in the market price of the stock. The objective of focusing on maximizing share price is mainly because stock price are highly observable measure that can be used to evaluate performance of public corporation and its take into account of present and future earning per share. Timing, duration, risk of the earning, dividend policy, news and other factors affecting stock price. The impact of positive news in the market will affected positively to the share price. Finally, stock price reflect the long run effects of decision made by the firm. George A. Fontanills (2005), stated that it is important to monitor the volume of the stock in trading to see is there a momentum increase or decrease in price. It is useful for us to make better trading decision. Trading volume is important when it is increase significantly. If the stock has a high trading volume and is found on the Pri ce Percentage Gainer and Losers list, this is a signal that the stock is making move. When the trading is low, the stock will likely go nowhere as interest in the stock is dwindling. https://uk.finance.yahoo.com/q?s=NXT.L For Next, although the market is declining, the company manage to increase its share price and its profitability. Nests sales will contribute by its popular online and directory business which offset the decline in retail like other competitors. The company is the only retailer with a policy of keeping all stores at full price until the boxing day. Simon Wolfson, chief executive of Next PLC reported a 3.9% rise in sales between Nov 1 and Dec 24. The company current ratio of 1.5:1 is acceptable which means the company have a positive working capital. The gearing ratio of 386.93%, showing that the company is risky but as mentions others factors to be considered as well. https://uk.finance.yahoo.com/q/bc?s=DEB.Lt=1yl=onz=lq=lc=NXT.L According to Rodney Hobson (2011), Debenhams sales in Y2007 are disappointing and there was a series of profit warning, this led to a decrease in the share price. Y2008 and Y2009 share price continue to fall even the company has announced plan to open more store but investors are worries over the debt pile. In Jun 2009 there is a debt burden of 925m. However the company were able to regain the share price in Y2010 after a reduction in debt. The share price has steady increase last year as sales are improving. Chapter 5- Conclusion From the analysis, both Next PLC and Debenhams PLC are major clothing retailer in UK operating in Gearing ratio (%) Y 2012 Y 2011 Y 2010 Y 2009 Y 2008 Next PLC 386.93 343.00 603.97 659.99 n.s Debenhams PLC 131.10 122.38 207.79 280.18 n.s Profit Margin ratio (%) Y 2012 Y 2011 Y 2010 Y 2009 Y 2008 Next PLC 16.84 15.97 14.83 13.11 14.96 Debenhams PLC 7.10 7.25 6.60 6.31 5.76 ROSF (%) Y 2012 Y 2011 Y 2010 Y 2009 Y 2008 Next PLC 260.22 237.37 378.22 273.64 n.s Debenhams PLC 23.95 24.30 27.79 28.40 84.52 Next PLC performs well based on the company profit margin ratio and return on shareholders funds ratio but unfortunately the gearing ratio indicated that the company is risky. Despite the gearing ratio showing that the company is over in its borrowing but the business still perform well which sales is increasing yearly and have been returning capital to its shareholders by share repurchase scheme as well as dividend to meet long term growth in earning per share. The stability of the firm is guaranteed. And the company current ratio of 1.5:1 is acceptable which menas the company have a positive working capital. Debenhams PLC performs relatively stable based on its profit margin ratio and return on shareholders funds ratio as both ratios are slightly higher compared to the industry and sector average. The company focus in charity, social and environment as well. However, the firm gearing ratio is higher and the current ratio are below 1 which means that the company has a negative working capital and unable to converted it assets to cash within one tear. From the share price analysis, both companys share price increase for the past two year. However, Debenhamss share price has been falling in the recently due to XXXXX. On the other hand, the share trading volume for Next is much higher then Debanhams, this showing there are many trader involved in the stock and it would be easier to find a trader. In this case, we would say that it is liquid. Most importantly, invertors should consider the performance prospects as this will result in dramatic fall in share price if the company not doing well. Therefore for an investor, they should invest on Next PLC as the company provides higher profit margin, earning per share (EPS) and share price is increasing recently.

Replacement Advertising on the Web - Is it Legally and...

Replacement Advertising on the Web - Is it Legally and Ethically Acceptable? Summary ======= This report discusses the legality and ethics of a new piece of software launched in February 2001, which allows ISPs to overlay advertising banners on any web page on the net with adverts sold by, and controlled by them. Investigations led to discussions about Copyright infringement and European Competition Law. Many examples of Case Law were also investigated for their possible links with issues arising from the use of this software. Introduction ============ This report is being written to try to understand the issues raised, both legally and ethically, by the release of a new piece of software (Fotino) onto the Internet†¦show more content†¦( http://www.telegraph.co.uk/et?ac=000446462942768rtmo=Qw00QzaRatmo=999999à ¢Ã¢â€š ¬Ã‚ ¦) Upon reading the whole of this article (Appendix A) I found it very interesting and thought provoking not only because this software development was so new, having only been released on 12th February 2001, but also because it was originally developed at Brunel University and is being marketed by a local company in Leeds. This new piece of software called Fotino allows ISPs to control the adverts which appear on a web page. The software allows them to overlay advertising banners on any page on the net with adverts sold by, and controlled by them. It was developed from the idea that ISPs hold more personal information about their customers and can therefore target the advertising much more successfully. (A printout of the Marketing material for the product can be seen in appendix B.) In the article from the Telegraph web site in an extract taken from an interview with the Chief Executive of Meltingpoint Technologies, JulianShow MoreRelatedChapter 1 Managerial Accounting, the Business Organization, and Professional Ethics7756 Words   |  32 Pagessolving. Produces information to help the marketing department make a decision about a marketing campaign. 10. Scorekeeping. Records actual overtime costs. 11. Attention directing. Directs attention to stores with either high or low ratios of advertising expenses to sales. 12. Attention directing. Directs attention to causes of returns of the drug. 13. Attention directing or problem solving, depending on the use of the schedule. If it is to identify areas of high fuel usage it is attention directingRead MoreProcessed Cheese and Kraft Foods30876 Words   |  124 Pagesprocessed cheese in the tins. In 1928 Kraft introduced VELVEETA process cheese. In 1933 Kraft introduced MIRACLE WHIP salad dressing at Chicago s Century of Progress World s Fair. In 1937 Kraft Macaroni and Cheese Dinner was introduced with the advertising slogan of Make a meal for 4 in 9 minutes. In 1950 Kraft Deluxe process cheese slices, the first commercially packaged sliced process cheese was introduced. In 1954 Kraft introduced CRACKER BARREL brand natural cheese. 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The Positive And Negative Aspect Of Their Disorder

When I first saw the title and abstract to the articles required for this class, I read with disbelief the idea that anorexia nervosa (AN) or bulimia nervosa (BN) can be seen as having positive effects on an individual. To me, this was a foreign concept and had never crossed my mind. The exploratory studies required 18 (AN) and 30 (BN) participants who have been diagnosed with AN or BN to write two letters; one to their disorder as a friend and the other as a foe. From these letters, the researchers analyzed and coded certain phrases and then divided these into pros and cons. While I believe this study contains many flaws, it is interesting to see how they can describe both the positive and negative aspect of their disorder. After reading through the articles, I began to understand the perception of control and power that these participants may feel. While it may be maladaptive behaviors, as an individual with a mental disorder, they believe that they are gaining something distinct from their behavior –whether it be the feelings of superiority of succeeding in losing weight where others have failed or it being the one thing they can control in their life. Another aspect that I think it is important to discuss, is the descriptors that were used in creating the ‘eating disorder persona’ – for lack of a better term. The individuals in Dying to Be Thin were described by professionals as â€Å"harm avoidant†, â€Å"perfectionists†, and â€Å"controlled†. To me, this indicates a point inShow MoreRelatedSpirituality, Religion And Schizophrenia Essay1398 Words   |  6 PagesSpirituality, Religion and schizophrenia Often psychiatrist treat patients with schizophrenia disorders who are religious or have some form of spirituality. The focus of the psychiatric care has been shifted from treating mental illness to caring for people who manage their own mental illness. Therefore, it is necessary to include an emphasis on the spirituality and religiousness of those with chronic mental illness and the role that it plays in their care. Spirituality and religiousness has beenRead MoreEssay on Social Anxiety Disorder (SAD)1308 Words   |  6 PagesSocial anxiety disorder (social phobia) can be described as an extreme, persistent fear of being scrutinized or judged by others in social situations. This fear may lead to feelings of embarrassment, humiliation and self-consciousness. People who suffer from this condition may â€Å"feel powerless against their anxiety† (ADAA). These emotions often interfere with daily activities, such as school, work and personal relationships. 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Of fame Essay Example For Students

Of fame Essay The poets make Fame a monster. They describe her in part finely and elegantly, and in part gravely and sententiously. They say, look how many feathers she hath, so many eyes she hath underneath; so many tongues; so many voices; she pricks up so many ears. This is a flourish. There follow excellent parables; as that, she gathereth strength in going; that she goeth upon the ground, and yet hideth her head in the clouds; that in the daytime she sitteth in a watch tower, and flieth most by night; that she mingleth things done, with things not done; and that she is a terror to great cities. But that which passeth all the rest is: They do recount that the Earth, mother of the giants that made war against Jupiter, and were by him destroyed, thereupon in an anger brought forth Fame. For certain it is, that rebels, figured by the giants, and seditious fames and libels, are but brothers and sisters, masculine and feminine. But now, if a man can tame this monster, and bring her to feed at the hand, and govern her, and with her fly other ravening fowl and kill them, it is somewhat worth. But we are infected with the style of the poets. To speak now in a sad and serious manner: There is not, in all the politics, a place less handled and more worthy to be handled, than this of fame. We will therefore speak of these points: What are false fames; and what are true fames; and how they may be best discerned; how fames may be sown, and raised; how they may be spread, and multiplied; and how they may be checked, and laid dead. And other things concerning the nature of fame. Fame is of that force, as there is scarcely any great action, wherein it hath not a great part; especially in the war. Mucianus undid Vitellius, by a fame that he scattered, that Vitellius had in purpose to remove the legions of Syria into Germany, and the legions of Germany into Syria; whereupon the legions of Syria were infinitely inflamed. Julius CÃÆ'ƒÂ ¦sar took Pompey unprovided, and laid asleep his industry and preparations, by a fame that he cunningly gave out: CÃÆ'ƒÂ ¦sars own soldiers loved him not, and being wearied with the wars, and laden with the spoils of Gaul, would forsake him, as soon as he came into Italy. Livia settled all things for the succession of her son Tiberius, by continual giving out, that her husband Augustus was upon recovery and amendment, and it is an usual thing with the pashas, to conceal the death of the Great Turk from the janizaries and men of war, to save the sacking of Constantinople and other towns, as their manner is. Themistocles made Xerxes, king of Persia, post apace out of Grecia, by giving out, that the Grecians had a purpose to break his bridge of ships, which he had made athwart Hellespont. There be a thousand such like examples; and the more they are, the less they need to be repeated; because a man meeteth with them everywhere. Therefore let all wise governors have as great a watch and care over fames, as they have of the actions and designs themselves.

Concepts of Beyond Budgeting †Free Sample

Question: Discuss about the concepts of beyond budgeting. Answer: Introduction Corporations around the world prepare budgets as a procedure for controlling as an important management accounting tool for setting desired targets(Dugdale, 2011). The budget is intended for managers to take decisions and make them binding on the employees such that actual performance can be can be generated near desired output. Daum(2002) in his research works deeply criticized fixed budgets that organizations make and proposed that budget are a static instrument that are ineffective in todays global markets with high competition and changing value of customers(Dugdale, 2011). Works of several researchers inspired the creation of Beyond Budgeting Round Table by more than 50 odd companies around the world, who questioned the relevance of traditional budgeting in modern organization. The essay is an evaluation of the statement, Advocates of the beyond budgeting philosophy claim that it supports decentralization and employee empowerment initiatives that are required for firms to compet e in todays fast changing environment. There are arguments that support as well as criticize the application of Beyond Budgeting philosophy with relevant cases from business organizations(Hope, 2013). Critical Assessment of Beyond Budgeting Organizations today compete in larger global framework with greater competitive pressures, demand from shareholders, complex market conditions and creating greater value for customers, which creates a need for new budgeting model. Horngren(2003) through his research supported the idea of Beyond Budgeting as it had positive implications on the managers, management as a whole due to its improvised systems of control(Aldrich, 2008). The Beyond Budgeting Round Table (BBRT) suggested that new tools and techniques had been accommodated in the system, and defined it as, a management philosophy based on a set of principles developed from real cases leading to adaptive performance management.(Cameron, 2014). The concept focused on two set of principles, process principles and leadership principles. The concept was designated to increase adaptability of organizations for improving their performances in the competitive business environment. The process principle focuses on adaptive management p rocesses such that organizations are able to react in their competitive environment and divergent customer demands. The leadership principle is focused on decentralization of responsibility and creating accountability in teams that perform tasks such that customer demands can be adequately met(Marquardt, 2011). The Beyond Budgeting has Key Performance Indicators (KPIs) which are a set of measurement tools for assessing critical success factor for organizations. According to Daum (2002) the KPI is used by companies to create estimates for sales in accordance to industry trends, share within the market and sales that can be generated from channels, as against fixed budget(Ashkenas, 2015). Hence the focus of beyond budgeting is focused on enterprise capability to maximize customer along with shareholders value surpassing financial objectives(Osborne, 2007). Figure 1 : Comparison of budget and beyond budgeting Source : (Dugdale, 2011) The concept of beyond budgeting does not uses performance contracts as in traditional budgeting but fixes a reward system for continuous improvement on basis of relative performance. Thus applying Beyond Budgeting helps the organization have faster response, greater innovation, low cost with loyal customers(Holtkamp, 2011). Borealis a company with its headquarters in Copenhagen, Denmark was formed by merger between petrochemical divisions of two Scandinavian oil companies had long back adopted the tools and techniques of beyond budgeting(Holtkamp, 2011). Advocates of beyond budgeting have argued that in traditional budgeting approach managers are more likely to bargain on targets that can lead to conflicting interest with the organizational goal. When managers in organizations are faced with challenges like market price volatility they are more likely to use cheap quality raw materials in order to conform to budgetary trends, which lowers overall product quality. The lower product might face severe and fierce competition in the market and dislikes from customers which will in turn hamper companys profitability from lower sales. The company on the other hand have invested to ensure quality process engineering and quality programs for creating new ideas that caters to the budget, but efforts go useless(Bogsnes, 2008). The approach of beyond budgeting is based on a central control system along with multilevel controls which is influential to create effective governance, generate proper trend analysis, set key performance indicators, ach ieving financial outcomes, achieve performance ranking which in turn results in management by exception. James Creelman in his book on Business Intelligence report Reinventing Planning and Budgeting for the Adaptive Enterprise highlighted that organizations that have more focus on cumbersome and complex budgets end up being dysfunctional(Bogsnes, 2008). Volvo Cars had also adopted beyond budgeting in the year 2000 as the finance director had stressed on the ineffectiveness of budgets and long range planning that cease to render usefulness to the company. The financial director realize the more complex and divergent set of problems that face business organization in the globalized age hence organizations should be well equipped to deal with these challenges(Cameron, 2014). The researchers who have argued against the application of beyond budgeting as companies in order to apply methods and techniques will need to train employees(Savitz, 2012). Employees will have to devote their time from productive hours in order to study the method and understand the way beyond budgeting is conducted; the company might have to additionally hire employees who are expertise in the area(Savitz, 2012). In small and medium scale organization application of the beyond budgeting tools and techniques might require unnecessary costs and the tools might not be applicable foe the organization. as in small and medium enterprises balance scorecards have no relevance as they do not require to improve communication, thus adopting beyond budgeting might be time consuming for them. In most organizations abandoning budgets will not have significant effects as the traditional method have let control mechanisms and enabled managers to take decisions(Marquardt, 2011). Budgets have render ed an effective methods for ensuring performance in employees, hence beyond budgeting is an appropriate tool for larger corporations compared to smaller ones. Conclusion The concepts of beyond budgeting have been adopted by large corporations as they visualize it as a tool for increasing their effectiveness and efficiency in the market and within the corporation. Managers within organization uses beyond budgeting tools as benchmarking, balance scorecards and other measures to increase employees overall performances in order to attain organizational goal. On the other hand it has been argued that discarding traditional budgeting methods can have negative impacts on the companys overall profitability and performances, as budgeting has been providing these corporations with enhanced competitiveness and a standard for measurement. Though budget is time consuming and outdated it is still required to evaluate performances and entail communication as well as coordination. Managers can easily distort data in budget which had created a need for extended measurement techniques. When organizations grow and they are faced with greater level of challenges which a re non-financial in nature but affect financial results of the company, they need to have a new improvised tool for tackling and diagnosing the new age challenges, beyond budgeting has been able to meet these challenges in corporations. References Aldrich, H. (2008) Organizations and environments. , Stanford University Press. Ashkenas, R..U.D..J.T.a.K.S. (2015) 'The boundaryless organization: Breaking the chains of organizational structure. ', John Wiley Sons. Bogsnes, B. (2008) Implementing beyond budgeting: unlocking the performance potential., John Wiley Sons. Cameron, K.S..Q.R.E..D.J.a.T.A.V. (2014) Competing values leadership., Edward Elgar Publishing. Dugdale, D.a.L.S.R. (2011) 'Beyond budgeting. In Review of Management Accounting Research', Palgrave Macmillan UK., pp. 166-193. Holtkamp, R. (2011) 'Should we go beyond budgeting?', Erasmus. Hope, J.a.F.R. (2013) Beyond budgeting: how managers can break free from the annual performance trap., Harvard Business Press. Marquardt, M. (2011) Building the learning organization: Achieving strategic advantage through a commitment to learning. , Nicholas Brealey Publishing. Osborne, D. (2007) 'Reinventing Government: what a difference a strategy makes.', In 7th Global Forum on Reinventing Government: Building Trust in Government, pp. 26-27. Savitz, A. (2012) The triple bottom line: How today's best-run companies are achieving economic, social and environmental success--and how you can too., John Wiley Sons.

Self-Care Strategies for Nurse Samples for Students-Myassignment

Question: How might Caring for Palliative Patients like Anthony affect the Registered Nurse? and What are the self-care strategies for the Registered Nurse working in a Palliative Environment? Answer: With ageing process various other distressing symptoms affect older people with protracted illness which eventually decreases the quality of life and increases morbidity. Delivering care to dying-patient is tough for the nurse emotionally and may be distressing in response to suffering and pain of their patient. Nurses who care face an increased threat of developing sympathy fatigue and burnouts which negatively affect patient care. The care has to be patient-centric and more emphasis has to be given on to psychological and social mode of treatment than to medical interventions. This may result in better patient satisfaction and improve life quality by reducing anxiety. It will also include setting of goals for care planning and management of patients health conditions. Palliative care providing nurses are regularly exposed to death of their patients in their course of work; therefore nurses require knowledge and skills to manage stress and anxiety (Peters at al., 2013). The central approach to alleviate such anxiety among nurses who provide palliative care is to encourage self-care strategies. The attitude of nurse while delivering care to the dying patient is of utmost importance. Self-care strategies include maintaining healthy lifestyle (adequate sleep and exercise), to spend quality time with family and engaging in recreational activities (Sanchez-Reilly et al., 2013). Spiritual development and balance in personal and professional life altogether aids to reduce fear and stress. Self awareness, job engagement and job satisfaction are affirmative results of health and wellbeing of nurses. The state of being overall happy and healthy helps every individual to function with optimum aptitude. References Peters, L., Cant, R., Payne, S., OConnor, M., McDermott, F., Hood, K., Shimoinaba, K. (2013). How Death Anxiety Impacts Nurses Caring for Patients at the End of Life: A Review of Literature. The Open Nursing Journal, 7, 1421. Sanchez-Reilly, S., Morrison, L. J., Carey, E., Bernacki, R., ONeill, L., Kapo, J., Thomas, J. deLima. (2013). Caring for oneself to care for others: physicians and their self-care. The Journal of Supportive Oncology, 11(2), 7581.

Topic The Will to Live Essays - Medicine, Psychology, Health

Topic: The Will to Live Introduction Attention Getter: We all have experienced at some time or another a family member or a friend s passing or a family member diagnosed with an illness . In regards to the elderly , the will to live is psychologically tough , especially after a loved one. When the elderly is faced with living the rest of their life without their partner, their will to live may decrease. It is at these times that family play an important role. The presence of family can be that tool that will give the grieving elderly, the will to live. Purpose: To inform you of t he importance of how some elderly personnel deal with certain circumstances in reference to facing the passing of a partner or a life threatened illness or disease. Most people don't u nderstand what the elderly have to face in these situations. The will to live can be a very trying time. Importance to the audience: In some cases w ith the elderly , the difference between the wi ll to live or die is an impossible decision. When faced with having to make a choice concerning a life threatening disease or illness, which could put them on the threshold of death even if treatable is overpowering. Thesis S tatement: When it comes to the will to live , decisions can be made in haste. Feeling distressed and confused can make some elderly feel overwhelmed and although family is there to help, for some elderly all they want to do is take one more second , one more minute, one more hour, one more day, one more week , one more mon th , one more time to just to live or either die. BODY First Main Point : A person's belief concerning the w ill to live. Subpoint: The will to live is psychological Subpoint: The will to live is social Subpo int: The will to live takes a physical distress in life EXAMPLE : My elderly neighbor Mr. Potts , who was 85 years old, was a close friend of the family when I was growing up. His wife , Ms. Matt ie, died o f natural causes . They had been married for over 50 years. Because they were so close, I was surprised that he live d for a year after she passed. Soon after Mrs. Mattie died Mr. Potts would sit on his front porch and call h is wife name , like he was talking to her. About a year later he stop eating and drinking fluids in sufficient quantities . That is when I would say , his will to live was no longer there. Second Main Point: The blame game . Subpoint: Believe the will to live i s blamed on God not taking their life Subpoint: The will to live by the stress level Subpoint: The will to live by downward spiral in general health and well-being EXAMPLE: When someone is given news con cerning the possibility that a disease is untreatable o r could take a long time to treat, their first thought could be to start the blame game. Some will blame God for allowing them to either live through the excruciating pain the disease causes, or not taking their life which would eliminate the pain. They could become so stressed that their live to will drops to a level where one would question if they were living at all. Depression could set in and the ability to make everyday decisions about their lives starts to diminish. Some no longer eat or take medicines while others are no longer interested in family or friends. And there are those who simply slide into a state of depression. CONCLUSION : The will to live is hard in certain situations but it's worth it. Many el ders hold on to their love ones, after death, as long as they can. There will be s ome depressing days . There will be th oughts of suicide which make s it hard on everyone. For the elderly who are faced with these decisions or thoughts, they should value and cherish what they have , i.e. family and