N&S Finance Essay Example | Topics and Well Written Essays - 1000 words

N&S Finance - Essay Example Quick ratio Quick ratio, just as current ratio, is a measure of the company’s liquidity level, only that Quick ratio excludes inventory. This ratio is significantly below the current ratio, which could be an indication that the company is maintaining a high level of inventory. In case the company’s inventory is not easily convertible into liquid cash, then its financial position is at crossroads because it may experience difficulties paying its short-term creditors. The management should also consider whether the company is experiencing sales difficulties because that could be the reason why its inventory level is quite high. If this is the case, strategies should be crafted to increase conversion of inventory into cash so the liquidity could get better. Nonetheless, the positive increase from 0.83 to 0.95 is remarkable and if this trend continues, the company will not have liquidity problems. Accounts receivable turnover This ratio also shows the company’s liqui dity level. It is a strong indicator of how the management has efficiently employed the accounts receivable. A ratio of 6.63 in 2009 is remarkably big, meaning that collection of accounts receivable and extension of credit to customers was operated efficiently. Alternatively, this may indicate that the company operated, chiefly, on cash basis. The drastic fall of the ratio in 2010 could send alarm signals to the management that something is wrong especially if this sale is not as a result of a shift from cash sales to credit sales. For instance, this could imply that the debtors are servicing their dues very slowly or even defaulting. Average Collection period Average collection period reflects the period that it takes for the company to receive its accounts receivables. The 53.03 days for 2009 is an ideal period because the company will be assured of conversion of its receivables into cash in less time and use the money to pay its bills. However, 214.38 days for 2010 is very high, and this means that the company may be headed for liquidity problems as a result of customers delaying or defaulting on their dues. This, in turn, will cause cash shortage and hence the company may not be able to meet its administrative and operating expenses. The management should revise its debt collection policies to avoid experiencing liquidity problems. Inventory turnover The inventory turnover for 2009 is 6.5 times, but this reduced to 3.96 times in 2010. This implies that the company’s sales have started moving slowly, which is discouraging because this will most likely affect the profits directly. This, however, could be a sign that the company is increasing its inventory. Decline in inventory turnover will result to cash shortage and hence this trend should be averted. Total asset turnover Total asset turnover indicates how the management has invested the assets to generate revenue. The higher the ratio the better because it shows that the assets are applied more eff iciently. Reduction of this ratio from 0.93 in 2009 to 0.71 in 2010 is a cause for alarm because it indicates that the company’s assets are used less effectively, to generating income. The management should seek ways of boosting sales to ensure this ratio is restored to an optimum level. Debt to total assets Debt to total assets shows the company’s financial leverage, by revealing the proportion of the total assets that are funded by debt. In 2009, 47.14% of the assets were financed by creditors

Why is education important to enlisted service members Essay

Why is education important to enlisted service members - Essay Example A service member’s removal from society during their term of service can be an incredible challenge to them, and free education can help diminish this problem. Like prison inmates, enlisted service people spend a great deal of their time sequestered from â€Å"normal† society – while on deployment they live by different rules and codes than they would back home. This can make re-transitioning into society extremely difficult, but education, which provides both paths to suitable employment on return and can provide perspective for a life in the military can help smooth these transitions between â€Å"normal† and â€Å"military† society. Another important reason to provide a free education to service members is the different skill qualities and career length they get from working in the armed services. The average military career is not a life-long one – most people choose to retire from this grueling career path relatively early in life (compared to other professions) some get out as soon as their first term of service is done, while some make it into their thirties and forties. When they retire, they often have a long and productive life ahead of them – but not necessarily that many skills that can translate directly to a new job placement. Yes, some gain technical skills in communications or maintenance, and of course they learn things like trust, team work and so on from working in the military but this may be of only limited utility. Education, either in the form of courses, certificates or anything else, can help enlisted people get a happy and productive second career in civilian life. Education may not be the silver bullet to all of humanities woes, but it can help smooth transitions between military and civilian life, leading to important long term benefits for the people who serve our country. Providing one hundred percent tuition assistance can help armed services members with their return to civilian and post

Natural Language and Programming Language

Natural Language and Programming Language Programming Language Natural language such as English is the language, which is spoken and written for communication. The natural language consists of syntax, semantics, phonetics, etc. All natural languages have some fundamental rules, which are based on the structure of grammar. These grammatical rules are used by people in communication. Programming languages are used for developing computer programs, which enable a computer to perform some operations. The structure of these languages is based on some syntactic and semantic rules. Context-free, lexical and syntactic grammar may be used in Java programming (Dubey, 2006). The differences in the grammar of high level programming languages (e.g. Java) and natural language (e.g. English) are as follows: Natural languages are used for communication between people and programming languages enable human to interact with machines. Programming languages need a high degree of expertise, completeness and precision because computer can not think outside the statement while in speaking, some minor errors are ignored. The programming language syntax is not based on natural language grammar. Thus, the main difference in the grammar of high level language (Java) and natural language (English) is that natural language may be informal in speaking but not in written communication while the grammar of programming language follows specific syntax. Compiler A compiler is a specific computer program that converts the statements written in any high level (such as C, C++, etc) into the language that computer can understand, i.e. machine level language. The original program, which needs to be converted, is known as the source code and the generated machine language program is known as object code. The reason to convert a high level language program into machine code is to make an executable program. The operations performed by a compiler are: lexical analysis, preprocessing, parsing, semantic analysis, code generation and code optimization. Compilers are classified as native or cross compilers. The output of native compiler runs on the computer and operating system where the compiler is running and the output of cross compiler can be run on different platforms. Cross platform compilers are used for embedded systems (Aho, Sethi Ullman, 1986). The compiler group inputs characters into tokens because the original text can not be used by the data structure and it is very necessary to convert the source code into tokens. It makes the source code understandable for the computer. For example, an expression of ‘C’ language: sum=2+3; would be converted into tokens (such as ‘sum’ into IDENT, ‘=’ into ASSIGN_OP, ‘2’ into NUMBER, ‘+’ into ADD_OP, ‘3’ into NUMBER and ‘;’ into SEMICOLON). The compilation process analyses the syntax of programming language. Syntax analysis is further divided into tokenizing (grouping of input characters into tokens) and parsing (attempting to match the tokens to the syntax rules). In the process of compilation, lexical analyzer reads the source code and groups them into tokens (Ivantsov, 2008). A token is a categorized block of text (lexeme). Each token is a single unit of language, for example symbol name, keyword or an identifier. The lexical analyzer processes these lexemes according to their function by providing them meaning. This process is known as tokenization. After tokenizing, the tokens are sent for some other form of processing. The process may be considered a sub-task of parsing input. Parsing is the process of analyzing token sequence with respect to grammatical structure. Now, the data may be loaded for compilation. Thus, the compiler is a computer program, which converts the source code into machine readable form. This compilation process passes through various steps like lexical analysis, tokens, parser, etc. and makes the code available for the computer. References Aho, A. V., Sethi R. Ullman, J.D. (1986). Compilers: Princiles, Techniques, and Tools. New York: Addison-Wesley Dubey, A. (2006, December). Goodness criteria for programming language grammar rules. ACM SIGPLAN . 41(12), 44-53. Ivantsov, R. (2008, January 3). Irony .NET Compiler Construction Kit. Retrieved July 22, 2008, from http://www.codeproject.com/KB/recipes/Irony.aspx

Pedro Almodovars Talk to Her (Hable con Ella) and Live Flesh (Carne Tr

Pedro Almodovar, in his recent films Talk to Her (Hable con Ella) (2002) and Live Flesh (Carne Trà ©mula) (1997), has brought a thoroughly modern interpretation to the genre of melodrama. These fresh illustrations of human love, loneliness, frustration and individuality explore the complexity of human interaction and interestingly, in Talk to Her, the interactions of the sentient in relation to the insentient. "Nothing is simple," Alicia's ballet teacher muses in Talk to Her, this statement accurately captures the essential Pedro Almodovar style. Both of the works selected for analysis in this essay are melodramas. The word "melodrama" originated from the Greek root which directly translated means "music drama". These films do incorporate music to add to the emotional impact of certain scenes. Examples of this are: (a) in Live Flesh! When Victor is watching TV in prison and sees Elena and David celebrating David's new career, there is a close up of Victors face conveying his hurt accompanied by music in-keeping with Victor's frame of mind. This increases the impact for the viewers as the music is in contrast with Elena and David's joy. (b) in Talk to Her the same tense, measured music is used during several scenes to denote their importance in the narrative (when Benigno is about to speak to Alicia for the first time, at the beginning of Lydia's last fight and when Marco is rushing to the prison in an attempt to stop Benigno from taking drastic measures in prison.) The use of intertextuality in these films is also apparent. The newsreel of the coverage of Victor's birth is significant. Victor's mother appears cold and restrained compared to the intimacy the audience achieves in the scene prior as we hear her cries from her labour pains. In Talk to Her the opening and closing performance art pieces are an outlet for the emotional pain and turmoil which Marco must grapple with. The silent movie too expresses more efficiently what is occurring for Benigno on an emotional level than a depiction of the act of rape could have. Apart from the use of music, colour is integral to Almodovar's melodrama. In Live Flesh! the walls of the apartments where the characters live, as well as the school where Victor and Elena work, are warm and vibrant. The contrast between dark green and deep reds and mustards provide a cosiness that puts... ...an a single life partner. The film Live Flesh! explores the responsibility of sexuality. The film opens with Victor’s birth, the result of his mother’s sexual activity as a prostitute, just after Christmas (an event alleged to celebrate the exact day of Jesus’ birth [not, apparently, the result of sexual activity] and hence the birth of the New Testament and an enormous religious following, the birth of Christ is therefore considered as an overtly positive and important event for Christians to this day). The next important event in the film is Victor’s one night stand with Elena, and the events which follow result in life changing consequences for all involved. Aside from David’s injury (the result of David sleeping with Sancho’s wife), David and Elena fall in love and marry and Victor goes to prison. The sexual relations between Victor and Clara and Victor and Elena subsequent to his release all have major consequences, Elena’s divorce from Davis and the death s of both Clara and Sancho. Sancho points out just prior to his death that he â€Å"should have shot your balls off when I had the chance.† Yes, that would have made life easier and more boring for all characters concerned.

Feasib Rationale of Restaurant Essay

Since the members of our group do like Philippine native foods, we decided to come up with a native restaurant business, the â€Å"Probinsyana†. The purpose of this native restaurant is supports the middle class to low class people. Being able to deliver great customer service, great food, and great atmosphere. A hit that will surely be loved by the masses is what this is all about. Probinsyana cuisines have its influences from different countries. This is due to the fact that traders and colonizers have visited the Philippines for centuries. The American and Spanish colonizers, and the Chinese and other Southeast Asian traders influenced and brought a twist on the Filipino cuisine. Chinese is one of the contributors of the Filipino cuisine. Chinese influences the Filipino on making noodles or what we call pancit. For many years Chinese people interact with the Filipinos and some of them stay and live in the Philippines. They teach their wife on how to cook some Chinese delicacy but using ingredients found in the Philippines. When the Spaniards came to Philippines, they introduced the Spanish culture. The Spanish colonies often influenced the Philippines in many different ways. As much as 80 percent of Filipino food originates from Spain. Tomatoes and garlic, for instance, both staple Filipino foods, were introduced from Spain, as was the cooking method of sautà ©ing using olive oil. For example, Adobo, Adobo means marinated sauce for pork. Spain can also lay claim to the delicious range of Filipino desserts and pastries. Baked goodies such as pan de sal and ensaymada are of Spanish origin. When American defeated the Spaniards and colonies the Philippines, they introduce a little American cuisine. Although Americans didn’t make that much of an influence in Philippine cuisine, they certainly changed the way Filipinos dine. They introduce the fast-food chain that and can goods which is until now available everywhere. Native Filipino cooking is not too spicy despite the fact that spices are plentiful and readily available in the islands. The basic staple is rice of which hundreds of varieties are cultivated. Main source of protein is fish which abound in oceans, lakes, rivers, streams and ponds. Meat, especially pork and poultry, is also commonly eaten. Beef is readily available but is more expensive; the cattle industry not being well developed in the country. Veal and lamb are not too popular but goat meat is considered a delicacy in some parts of the country as are frogs, rabbits and deer. It is often when sampling native Filipino dishes that one appreciates the regional variations in the country. For while it is true that Filipino culture is homogeneous, there are specific differences in cooking and food preferences that readily identify the regional origin of many dishes. Although these differences are not as pronounced as in the regional variations of Chinese cooking, for instance, they are widely recognized in the country where regionalism plays an important role because of its geographical division into many island-groups. Foreign Study The word restaurant was unknown until 1765. At that time a Frenchman called Boulanger opened such an establishment in Paris to serve meals and light refreshments. It was so successful that it was quickly imitated by others, and many new establishments with the same idea and calling themselves restaurants opened in France. The ward restaurant was not generally used in England until the end of the 19th century. In England, the restaurant idea spread more slowly than in France. At first there came the tea shops, and in 1873 the first restaurant was opened in London.

Comparison of Booker T. Washington’s “Up from Slavery” and Web Dubois’ “The Souls of Black Folk”

Literary Devices in Rhetorical Writing During a time period when slavery had finally come to an end, African Americans still struggled as their opportunities for equality were next to nonexistent. In this time of hardship and unfair treatment, not many of those facing these adversities had the courage to speak out on their beliefs for change; Booker T. Washington and WEB Dubois, however, did not possess such fears — both thoroughly articulated their opinions and stood for what they believed was right.Booker T. Washington and WEB Dubois shared a few commonalities — both men were highly educated, for example, as well as they both expressed strong opposition against segregation. Washington’s Up from Slavery: An Autobiography and Dubois’ The Souls of Black Folk outline each of these powerful historical figures’ views on segregation and what can be done to end it. Both of these works are excellent examples of rhetorical writing, possessing strong persuas ive arguments.A deeper examination of these texts can be done by a comparison of chapter fourteen of Washington’s work, entitled â€Å"The Atlanta Exposition Address,† and chapter three of Dubois’ The Souls of Black Folk – â€Å"Of Mr. Booker T. Washington and Others. † Each of the texts contains persuasive arguments; however, each writer’s separate use of rhetorical strategies alludes to an effective expression of the intended theme. Booker T. Washington’s use of diction throughout â€Å"The Atlanta Exposition Address† reflected his level of education in a way that made him stand out in the African American community.His use of advanced rhetoric in comparison to the majority of the African American population made it easier for him to be noticed and heard. Judging by the text, it is apparent that all three modes of persuasion are present. By mentioning his reform-related accomplishments, Washington often appeals to logos in or der to establish his credibility and prominence as a leader; this appeal enhances his use of ethos, which reflects his desire to advance the African American race as a working class.Washington features an anecdote within the text, which acts as a metaphoric plea for African Americans to realize the opportunities manual labor could potentially hold for them. The phrase â€Å"cast down your buckets where you are† is especially significant in his attempt to glorify common labor, referring to the abundance of resources present in this world (Washington 2).In sections five through seven, Washington repeatedly uses this phrase in the beginning of consecutive sentences, exemplifying anaphora; this literary device reiterates the significance of his words, strengthening his argument as to why freed slaves would benefit from common labor. Another literary device employed in â€Å"The Atlanta Exposition Address† is metonymy, which can be found in the phrase â€Å"separate as the fingers, yet one as the hand in all things essential to mutual progress,† as well as in â€Å"the organs of religious bodies, joined in the general chorus of condemnation or demands for retraction† (Washington 2,5).This representative â€Å"part-of-a-whole† strategy directly links the subject to the writer’s key points, thus creating a deeper connection and increasing their impact on the audience. A prominent literary device in â€Å"Of Mr. Booker T. Washington and Others† is its structure. Dubois organizes the text in a way that maximizes the effectiveness of his message, which was to point out the flaws in Washington’s propositions. He begins by explaining Booker T. Washington’s success, after which he provides background information on African American progress in the 1800s and leads to his own criticism of Washington.By using words such as â€Å"mistakes,† â€Å"shortcomings,† â€Å"bitterness,† and similar ex pressions — â€Å"disappointment of displaced demagogues† and â€Å"spite of narrow minds† –- Dubois creates a negative tone, which mainly reflects his attitude toward Washington himself (Dubois 2). Dubois also employs the use of lists throughout the entire chapter, which are highly effective in convincing the reader to side with the writer. For example, in the text Dubois discusses the African Americans who have higher aspirations than those of Washington, but do not vocalize them; some of these unfulfilled wants are: â€Å"1. the right to vote. / 2. civic equality. [and] 3. the education of youth according to ability (Dubois 5). By repeatedly featuring such lists throughout â€Å"Of Mr. Booker T. Washington and Others† Dubois makes a compelling argument that there is much more to strive for than what has already been accomplished by Washington. Literary devices not only make the writer stand out as an individual, but also contribute immensely to the overall message of the text. In Booker T. Washington’s â€Å"The Atlanta Exposition Address,† his use of diction, modes of persuasion, anaphora, and metonymy are what help him establish a sense of authority and respect among his readers.WEB Dubois’ â€Å"Of Mr. Booker T. Washington and Others,† on the other hand, features a more complex structure and tone, setting apart his key points and allowing the reader to have a clearer understanding of his position in the argument against Washington. Washington wanted general occupations for African Americans, while Dubois was more concerned with equality; both of these great leaders were interested in the betterment of African Americans’ lives, and their excellent use of literary devices are what helped their writings become memorable pieces of American history.

Black Friday Stats on Shoppers, Spending, and Purchases

Black Friday Stats on Shoppers, Spending, and Purchases In 2016, more than 154 million people in the U.S. shopped in stores and online over  the Thanksgiving weekend, according to a survey commissioned by the National Retail Federation (NRF). Thats more than 60 percent of the nations total population of adults. The NRF data indicates that nearly 100 million people shopped in stores over the holiday weekend while 108 million shopped online, and some, of course, did both. The NRF survey results show that Black Friday shopping appeals more to Millennials- adults aged 18 to 34 years- than it does to others. They were more likely to shop over the holiday weekend, and they were more likely to shop for themselves (doing more of their shopping online than in person). And they say that baseball is the ultimate American pastime?  In a consumerist culture, its shopping. How Much We  Spent The average shopper spent about $290  dollars over the three-day period, according to NRF, down ten dollars from 2015. ShopperTrak estimates that this resulted in $12.1 billion dollars spent over Thursday and Friday, with the majority of it, $10 million, spent on Black Friday. According to Adobe Insights, $5.2 billion was spent online during this two-day period. According to Mindshare, online sales for the four-day period of November 24-27 broke records, with total spending of $9.36 billion, which represents more than a 16 percent increase over 2015. Shoppers spent more online than ever on  Black Friday, at more than $3 billion. Not to be outdone, Cyber Monday broke previous records as well, with consumers spending $3.4 billion in one day, according to Adobe Insights. This was not only a 12 percent increase over Cyber Monday 2015, it is also a figure that makes Cyber Monday 2016 the most lucrative online retail day in history. Who Spent the Most Contrary to the stereotypical image of women as shopaholics, it was actually men who spent the most on Black Friday and Cyber Monday. Mindshare reported prior to the shopping events that men surveyed anticipated spending nearly 69% more than the average woman, or $417 compared to $247. Mindshares survey also showed that it was older adults, those aged 35-54 who intended to spend the most of any age group, at an average of $356 per person. Millennials, however, were right behind them at a projected $338. This level of spending among Millennials, considerably higher than the average for all shoppers, might strike some as curious, or even selfish, given that they were more likely to shop for themselves than other age groups.  Its worth noting that Millennials have struggled financially during early adulthood in ways that previous generations have not, thanks in part to the Great Recession and to the ever-soaring mountain of student debt. Due in large part to these and other economic factors, Millennial adults are more likely to live at home with their parents than any other previous generation of young adults since 1880.  For these reasons, its quite likely that many among this age group use the opportunity of Black Friday discounts to purchase necessities or minor luxuries that they cant otherwise afford. How  and When They Shopped Though many  likely think of Black Friday and the entire Thanksgiving weekend as a frenzy of shoppers battling for deals at big box stores across the country, NRF data show that more people actually shopped online than in-store this year. Over the holiday weekend, online shopping was at its peak on Black Friday, until, of course, Cyber Monday rolled around. The vast majority of in-store shopping took place on Black Friday too, but again, bucking the stereotypical image, most people did not line up early or camp out for Thanksgiving or Black Friday deals. Only a small fraction of shoppers did this, and it turns out that they are more likely to men and to be Millennials. Mindshare notes that both groups were looking for specific deals on these days, and that they expected the in-store deals to be better than those found online. Where They Shopped and What They Bought The NRF found that more than half who went out to shop over the holiday weekend visited a department store like Macys and Nordstrom, and more than a third shopped at discount stores like Walmart or Target. Slightly less than a third visited an electronics store, and about 28 percent shopped at a store for clothing or accessories. One in four holiday shoppers visited a grocery store or supermarket. The NRF reported  that clothing and accessories led as the most popular gift items among those surveyed, with toys in second place. Electronics, books, CDs, DVDs, videos and video games, and gift cards rounded out the most common items that shoppers intended to buy as gifts. Online shoppers flocked to electronics items, including Samsung 4K televisions, Apples iPad Air 2 and iPad Mini, Microsofts Xbox One, and Sonys Playstation 4, according to Adobe Insights. Likely an indication of why men planned to spend more than women during the holiday shopping extravaganza, Mindshare reported that men were more likely than women to buy big-ticket items, including cars and auto parts, electronics, and video games. Women, on the other hand, reported plans to buy clothing and other fashion items, electronics, and toys. Among the toys sold online during Cyber Monday, Adobe Insights reported that Lego sets were the most popular item,  followed by Shopkins, Nerf, Barbie, and Little Live Pets. Why They Went Unsurprisingly, the NRF-commissioned survey found that half of all in-store shoppers said they had gone out on Thanksgiving and the subsequent days because the deals were too good to pass up. And it was women, more so than men, who were motivated to shop by a desire to find the best deals and discounts, according to Mindshare. Men, on the other hand, were more likely to be out shopping for specific items. The vast majority of those polled by NRF- about 3-in-4- shopped in order to buy gifts for others. Interestingly, from a sociological standpoint, NRF found that a third of in-store shoppers reported that they shopped because it was tradition, and  a quarter said they did it because it gave them something to do over the holiday weekend. And that, folks, is the very definition of consumerism.