Managing Financial and Information Resources Coursework - 1

Managing Financial and Information Resources - Coursework Example Gross profit margin showed an upward trend throughout the period; it increased from 57.76% in 2011 to 63.31% in 2013. This implies that the company earns more cents per dollar of revenue, and this is favourable because more profit is generated to cover non-production costs. Operating profit margin increased in 2012 but decreased in 2013. Even though there is a decrease, the company is still profitable because it is generating enough money from its operations to pay for both variable and fixed costs. In general, the company’s profitability is improving as indicated by the increase in its profitability ratios (Kimmel et al 290). Efficiency ratios indicate how the company is managing its liabilities and using its assets to generate income. Fabrique AÃ ©rospatiale is relatively efficient in its operations. The debtor days increased from 59.33 days to 59.79 days in 2012, and further decreased considerably to 34.31days in 2013. This improvement in debtor days implies that the company’s efficiency in collecting its receivable increased (Kapil, 128). The company is, therefore, very liquid because it takes less time to collect its receivable hence increase in efficiency. Creditor days increased from 91.56 days to 97.5 days but decreased to 78.43 days. This indicates prompt payment to creditors. This reduction implies that the company is trying to take advantage of the discount that the suppliers is offering. Fabrique AÃ ©rospatiale is inefficient in managing its inventory. It has higher values of stock days that is not favourable for the business. Stock days increased from 134.21 days in 2011 to 142.5 day s in 2012 but decreased to 116.14 days in 2013. Even though the decrease is a good indicator, it is very minimal. The company has higher days’ inventory on hand. In terms of liquidity, Fabrique AÃ ©rospatiale is very liquid. Both its acid test ratio and current ratio have values greater that one for all the years. The company is able to meet its near-term

Genetic Impact on Alcoholism Essay Example | Topics and Well Written Essays - 500 words

Genetic Impact on Alcoholism - Essay Example However, most current theory centers on the role of acetaldehyde in the body's ability to enjoy or reject alcohol. The Journal of Studies on Alcohol reported in 2005 found that the leveled response to alcohol among teenagers appears to identify family traits and holds the indication that alcoholism may be genetically linked. The study involved 487 subjects, of which 236 were male. The study was problematic by the need to study the alcohol effects on teenagers to establish correlation. Due to legal constraints the study was restricted to questionnaire. However, the study was able to establish a strong correlation between first degree relatives and the body's desirability for alcohol. The study used a Self-Rating of the Effects of Alcohol (SRE) Questionnaire. Subjects were required to describe the effects that alcohol had on their mood. The results are useful in establishing the need for further research. However, the research has been criticized for technical shortcomings in the small sample size of some groups as well as the failure to accommodate social factors in the study. Research reported by Molecular Psychiatry has focused on acetaldehyde as a point for the study of alcohol and its relation to genetics. Acetaldehyde is a product of ethanol metabolism.

HOW CAN I INCORPORATE DIVERSITY INTO EARLY CHILDHOOD Research Proposal

HOW CAN I INCORPORATE DIVERSITY INTO EARLY CHILDHOOD - Research Proposal Example Topic (500 words recommended) What literature relates to this topic? Have you indentified the key literature sources (3-5) that underpin your research? Why do we need to conduct research into this area? How is this topic relevant to early childhood education? Diversity is a term which has as diverse meanings as its name. In this research â€Å"diversity means the variety of differences among inhabitants that we need to take into account if we are to work with people† from every walk of life. In short here we are treating diversity as a dynamic social force in society which tries to bring people closer to each other no matter what or who they are (Aguirre, 2003). But if the topic is closely analyzed a question which comes to one’s mind is that what is the relation of diversification and early childhood, as mostly it is seen that diversification in human beings become prominent when they are adults. The impeding question is that why it is important to incorporate diversif ication in to early childhood programs when it is believed to be inculcated automatically when the up bringing of the child begins. One of the articles which would be referred will be article â€Å"Valuing Diversity† written by Maritza MacDonald (2002), in that article one of the examples that is given is that for every child, family has a different meaning. For some it means a single parent catering to the child needs, for others it means having a lot of older brothers and sisters etc. so when even the meaning of a family can be so diversified for a child who is not even aware of the fact what diversification is, then it can be imagined that how much affect diversification can have upon a child’s rearing. Another consideration will be given to the practicality of inculcating diversification into early childhood education programs. â€Å"Multicultural Education: Issues and Perspectives† written by Banks & Banks (1989) and â€Å"The care and education of young c hildren† by Comer (1989) proposed that early intervention programs for children mostly deal with the issues like how do different children learn through various types of education methods. This literature would be beneficial to first of all address any issue that might surface due to lack of proper communication between children belonging to different ethnic groups. It will also help in elucidating the aspects as to how can parents up bring their children in the diverse world? And what is the meaning of being a young one who is growing up in to this varied world? (Gonzalez-Mena & Pulido-Tobiassen, 1999). This diversity issue is important to be addressed in the early childhood because foundations for hatred and racial discrimination could be developed between the ages of 3 to 5, so it very critical to give diversity and anti bias training to children when they are young (Stephan & Vogt, 2004). Racism and hatred for each other are two things which if not nipped in the bud can ca use problems like extremism and terrorism. No parent can see his child going towards destructive path, therefore to see what changes can be brought in to child’s behavior and to observe how these changes can help us in the long run to irradiate problems like racism, and extremism incorporating diversity in early education programs might be helpful. 3. Research aim In general, what is the aim of your research project? Is your aim clear, understandable and concise? Is your aim relevant to the topic and identified

Smog and air pollution Research Paper Example | Topics and Well Written Essays - 500 words

Smog and air pollution - Research Paper Example In the U.S, smog is formed owing to the action of sunlight on different chemicals present in the air that are released by vehicles, oil refineries and factories and because of this activity, the word photochemical smog was coined (Edlin & Golanty 2010). It not only harms the ecosystem, but also destroys the scenic beauty of the country by forming a dirty dense layer of fog above it (Nolen 2009). Air pollution and smog formation results due to many causes and leads to negative effects and thus effective solutions should be formulated to overcome this problem. Smog is very hazardous for the health of the individuals. People living in these areas, suffer from memory loss or a stroke according to one of the publications of The Archives of Internal Medicine. A medical record reviewed by Wellenius who stated that between, 1991 and 2008, about 1,700 patients were admitted at a Medical Center in Boston because they were suffering from a stroke (Pittman 2012). Furthermore, Smog causes severe breathing problems by reducing the oxygen in the air that is from 21% to 16%, and increasing the level of carbon dioxide that makes the brain and body stop functioning. Asthma, bronchitis and cough are some other ailments found in the polluted areas of the United States (Edlin & Golanty 2010). Air Pollution also affects the Earth by making it warm because of the greenhouse gasses (Carbon dioxide, Methane, and chlorofluorocarbons) it consists. Over the years, the government has taken many steps to reduce these gases in the air, Sulfur being one of the major ones as it is the main cause of acid rain (National Geographic 2012). To accomplish and overcome the problems of air pollution commitment to â€Å"science and law† has to be restored (Nolen 2009). Many steps need to be taken for the reduction of air pollution for the betterment of the environment. People should limit their usage of cars, planes and recycle environment friendly products in order to

Review, Evaluation & Analysis of a case study Essay

Review, Evaluation & Analysis of a case study - Essay Example However, Rosen (1998) emphasizes the importance of initial finance in ventures of small businesses. On the other hand, Santarelli& Vivarelli (2006) found a positive correlation between the choice of financing and the growth and survival of a venture. This paper explores the role of entrepreneurial finance in the entrepreneurial life cycle. According to Leach & Melicher (2003), the early phases of the entrepreneurship life cycle, the venture exhibits undercapitalization and in effect the entrepreneur must grab the different sources of capital. Mason (2007) discusses the role of informal sources of finances, which are often ignored in class room environment, but have significant role in the entrepreneurial life cycle. According to Preston (2007), angel investors are high net worth persons who inject funds in the early stage companies. Reminiscent of an American program, Shark Tank, that features high net worth individuals who are looking for investment opportunities in television. Kerr, Lerner & Schoar (2010) found out that angel investments improve entrepreneurial success. These opportunities for tapping capital at such early stages must occur as the venture progresses from startup through the survival stage. The major objective of the entrepreneurial finance is to assist the entrepreneurs through the life cycle of the venture to continually make better investment and financing decisions. The process covers the entire venture life cycle from startup to exit and inquires into issues such as deal structures, incentives, business models and valuation to a greater degree than normal equity management. Winton & Yerramilli (2008) in a comparison between bank and venture capital financing delved into the metrics of the choice between these two methods of financing a venture. According to N Berger & F Udell (1998), entrepreneurial finance plays an important role in small business as opposed to the large business. The small

What is SEBD and Disability Essay Example | Topics and Well Written Essays - 3000 words

What is SEBD and Disability - Essay Example Problems with such responses are known to adversely affect an individual’s performance in the areas of academic progress, self care, work adjustment, social relationships and classroom behaviour. (PLSS, 2011) To put things into perspective, the BBC estimated in a research that the world market for drugs used for the treatment of emotional, behavioural and mental problems in children and adolescents will increase to some eleven billion British pounds by the year 2010. The greatest rise has been seen in drug requirements for individuals with learning and conduct disorders which account for some four and a half billion pounds. (BBC, 2005) SEBD significantly affect the acquisition of skills and learning required for an individual to become a responsible member of society. Adult adjustment is also negatively affected as social, vocational and academic skills are not gained at the desired pace.Although SEBD can present learning difficulties but such a state need not be permanent and can be resolved through the right course of action. Most people with SEBD display accompanying symptoms that are visibly identifiable. Individuals may act out, become phobia ridden, show symptoms of withdrawal, become passive and depressed or aggressive and may even exhibit tendencies to inflict injuries to themselves. Moreover, such tendencies could well easily lead to substance abuse, crime, anxiety, depression, self harm and in the worst case scenario to suicide. (Wetherimer, 2000) Young people and children with SEBD have a tendency to disrupt playgrounds and classrooms. This often leads to the exclusion of such individuals. Moreover, attitudes directed to such individuals by the social groups are often negative. (Watson, 2001) Among children with SEBD, emotional and conduct disorder are the most common problems. Generally males are more likely to suffer from SEBD than females. In terms of exclusion, the ONS reports that almost one third of all children with conduct disorders ha d been excluded from regular schooling once. Moreover, around a quarter of children with conduct disorders had been excluded from school more than one time. This problem is not merely restricted to children’s behaviour at a specific age alone. Instead the consequences of SEBD go beyond the infant years. A report delineates that individuals with SEBD who find employment are often at a 75% risk of losing their employment because of inappropriate behaviour as well as exclusion from support during training and in the workplace. A host of factors encourage the growth of SEBD but social factors can be seen at the fore front. An estimate by the Department for Education and Skills places the amount of school going children suffering from SEBD between 10% and 20% such that the SEBD significantly affects the ability of children to develop socially and emotionally. (Department for Education, 2011) On the other hand disability can be considered to be any set of problems centred on growth vulnerabilities that undermine an active role of the individual in society. Disabled children have some form of physical or mental impairment that has substantial and long term adverse effects on the abilities of the child to deal with daily activities. Such problems can assume complex shapes such as low IQ levels (generally considered below 60), diabetes,

Film Adaptation Les Miserables by Victor Hugo Essay Example for Free

Film Adaptation Les Miserables by Victor Hugo Essay Non-Consequentialist theories of morality are best expressed by the character Inspector Javert. His actions are lead by the theory that it is better to lead a life where rules are followed. It is your duty to obey the laws and it is your duty to always act in this manner. Consequences are not to be considered when judging a persons actions (Thiroux, Krasemann, 2012, p. 46). Inspector Javerts position in society supports his actions. This man must follow the laws set by his government, and lead his community by example. His duty was to carry out the law which are examples of rule absolutes which offer no room for exceptions (Thiroux, Krasemann, 2012, p. 87). The Inspector becomes obsessed with the capture of Jean ValJean, a criminal who must be caught and brought to justice. The film begins with the story of a man, Jean ValJean, who is first introduced to the viewer in a prison setting, where later you find out he was imprisoned for theft. After serving nine-teen years of punishment in prison for his crime he is then rewarded release on parole. Following his release he encounters another situation where he acts in contrast to those beliefs of a rule utilitarian like Javert. These contrasting characters are examples within their guiding principles. Non-Consequentialist Theories are based on the idea that consequences are not and in fact should not be a factor in determining whether the act is moral or immoral (Thiroux, Krasemann, 2012, p. 46). Where as consequentialism is based or concerned with consequences. Jean ValJeans guiding principles are more of an act utilitarian who believes that everyone should perform that act which will bring out the greatest good over bad for everyone affected by the act (Thiroux, Krasemann, 2012, p. 37). Utilitarianism is a form of Consequentialism. Javert is a rule utilitarian where his ideas are that everyone should always follow the rule or rules that will bring greater good. These ide as are contrasting because it is unsure what actions would bring greater good with or without making exceptions to the rules at hand. Javert being an official of the law encourages the importance of law within the film to avoid loosing control within his community. On one hand ValJean broke the law only to avoid the death of starvation. These situations are the basis of the conflicting approaches to morality by each main character in the film. ValJean encounters the Character of Bishop Myriel who offers him a job and teats him kindly despite his criminal background. The Bishop is a positive influence on ValJean. While working for the Bishop, he makes a promise to become a better man and redeem himself only after being caught once again for stealing silverware from the bishop. The Bishop lies to officers only to save ValJean from returning to prison. With the silver that was stolen and now a gift was he only able to accomplish his promise for a better life. ValJeans commitment led him to later became the owner of a factory and the Mayor of his city. There we are first introduced to the character of Fantine. We discover that she has a child, Cossette, who is in care with another family The Thenardiers. Fantine works hard to provide for Cossette at the factory where she is later fired from, which led to her desperate need to make money. Desperate times cause for desperate measures., like Fantine prostituting to as a mean to make money. Fantines unlawful actions lead her to encounter the Inspector Javert. Here is where the feuding theories of morality between Javert and ValJean are once brought to question once again. Should Fantines actions be justified by the idea that prostitution is wrong and unlawful, or is it okay because she must provide for Cossette and her needs? In the end the Mayors position allows Fantine to avoid prison time thus bringing about greatness for her family. His utilitarian approach to the situation causes more conflict with the Inspector who believes she should be inprisoned for breaking the law. More evidence with the personal moral theories conflicting are evident when Jean ValJean promises Fantine that he will take care of her daughter Cossette. He first must escape from Mr. Jovert who is now aware that he is a convict. Javert expressed the idea that a law breaker cannot reform therefore ValJean should not be Mayor. Javert commented on his parents also being criminals when he was a child. Once exposed ValJean escapes once again with Cossette to Paris, where they live in a convent. He feels it is his duty to carry out his promise of a better life. Reparation (prima facie) is a duty mentioned when looking at non-consequential theories (Thiroux, Krasemann, 2012, p. 54). Cossette and ValJean are able to achieve a fulfilled life with security in the city of Paris while at the convent. Cossette ultimately asks to not become a nun and persuades ValJean to live outside the convent. Willing to please Cossette, ValJean agrees to the move. Cossette attracts an admirer while exploring her new surroundings in the character Marius. Marius is a young revolutionary who asks to â€Å"Restore the Republic†. He becomes obsessed and determined to interact with Cossette, very much like he is committed to his revolution. Inspector Javert also resides in Paris where he is the newest Deputy as the reward from exposing the truth about Jean ValJean. The â€Å"cat and mouse game† between Jean ValJean and the Inspector Javert is continued in Paris when he is informed with information about the revolutionists new love interested Cossette. Marius was followed by one of ValJeans informant following the revolutionists. Javert is once again on the hot pursuit to bring ValJean to an end. He is determined to bring justice because it is the right thing for him to do. ValJean unaware of Cossettes relationship with her young suitor opens an opportunity for the Inspector to get close and finally cease the former convict. ValJean now a â€Å"reformed man† refuses to give up without a fight. In the attempt to flee once again ValJean is encountered with the dilemma of Marius and Cossettes relationship. Her relationship is troubled by the increasing resistance from the revolutionists against the Parisian army. With the city barricaded ValJean must return Marius safely to Cossette. In pursuit for Marius the army injures Cossettes love and now ValJean must flee the chaos of the city with the injured Marius. Not before once again encountering the persistant Javert. This is a turn of events that gives ValJean to turn on his predator and kill him. This doesnt happen because ValJean is said to have been merciful towards the Inspector. In the end of this tale the Inspector is surprised by the mercy ValJean showed towards him. The Inspector allowed the convict to aid the Marius to some medical attention and return to his capturer. ValJean also agreed to be turned into the Parisian officials after saving Marius. With Marius alive he would no longer have to worry about his Cossettte. Therefore fulfilling his commitment to Fantine. Upon returning Mr. Javert expressed how his guiding principles to perform his duty the right way brought him confusion when ValJean showed him mercy in the situation of life and death. Death was the only solution the Inspector had in store to this for this ending. Everything ValJean did was justified when the Inspector decided to kill himself. The Inspector never breaking the law himself saw that there were flaws to his guiding principles and could not live with himself no more. Unwilling to face the consequences he saw fit to end his life thus granting ValJean his freedom. He felt his obsession for the capture of the ValJean would see no end and haunt him forever. At this point he acknowledges the fact that ValJean is a reformed man and not an â€Å"animal† thought to have been created while in the prison system. Before ValJean was a â€Å"difficult problem† to the Inspector himself and he needed bring justice to those acts of the former Mayor. Everyday we are faced with the same if not different situations where we are asked to do the â€Å"right thing†. This is very difficult even to those who appeal to be morally or ethically correct. Rules can be to general and only act as a guide to do the greatest of good while avoiding consequences. It is also difficult in the sense that there acts or rules offer no exceptions. The story of Les Miserables proves otherwise. ValJean overcame many difficulties and while his actions may have been unlawful they did affect those around him positively. His actions in the end brought him security and loving relationship with his â€Å"daughter†, Cossette, all while ultimately keeping his promis to the Bishop Myriel and the late Fantine. His actions throughout the film prove that he is indeed a good man despite his criminal background. ValJean accomplishes reformation which seemed impossible to the characteristics of the Inspector. Ciminals should be brought to jusitice, laws are meant to be followed, under no circumstances can the law be flawed, and no exceptions are to be made. These guiding principles for the Inspector shaped his actions throughout this story. ValJeans actions show that his is a honest, caring, and loving man who is rewarded with freedom. He no longer has the fear of being caught by the Inspector and also rewarded with love from his â€Å"daughter†, Cossette. In the film ValJean states that â€Å"Love is the only future God gives us†. The guiding theories to ones ethical and moral dilemmas can be conflicting with those of others. Here we have actions based on the idea of realizing the consequences for your actions first or not thinking about any consequences and acting on what you feel to be right. Rules should always be followed with no exceptions. The belief that one should not be judged or defined by any action in particularly. Rules are important to a society bringing awareness to consequences by ones actions. It is important to not give up on ourselves because we are all capable of reformation if we want it.