Dissertation topics
Thursday, August 27, 2020
Abnormal DNA Methylation in the Human Genome essays
Anomalous DNA Methylation in the Human Genome articles The methylation of DNA fills in as one of the most essential epigenetic changes of cutting edge hereditary qualities. Methylation and demethylation of DNA effectsly affect cell separation and procedures, for example, translation, quality articulation, chromatin structure, and concealment of intrusive and undesirable qualities. Numerous chemicals work lucidly to direct methylation movement, one of the fundamental being DNA methyltransferase. Any disturbances in the methyltransferase pathway can prompt the change of customary DNA methylation. The adjustment of these procedures can prompt lethal illnesses and different sorts of malignant growth. The two examples where atypical DNA methylation fall are hypermethylation and hypomethylation. Appropriately, the disease genome is normally set apart by the hypermethylation of explicit qualities concurrent to the abatement in 5-methyl cytosine levels (hypomethylation). Hypermethylation alludes to the over methylation of certain qualities which brings about the suppression of interpretation. Hypomethylation is a reduction in the methylation of cytosine and adenosine deposits in DNA. The lessening in methylation causes the decrease of engraving and the shakiness of chromosomal structure. The two examples of variations from the norm of DNA methylation can bring about irregulation of quality interpretation, which can at last lead to the advancement disease; in any case, because of its trait of being reversible, tweak of methylation and methyltransferase is a perfect theraputic and epigenetic focus for the different malignant growths that begin from it. DNA methylation was first found in 1948, and from that point forward, has produced a generous measure of discussion because of attempting to translate its noteworthiness. The methylation of DNA is a covalent change which brings about the expansion of a methyl gathering to 'the fifth carbon of the cytosine ring. The majority of the methylation happens in the CpG dinucelotide; in any case, since there can be up to 1... <!
Saturday, August 22, 2020
Brave new world Essay
Lenina, Foster and the Director all have been pre-adapted to consider themselves preferable and progressively insightful over Betas, Delta, Gammas, and Epsilons, as do all Alphaââ¬â¢s. What's more, all things considered as Alphaââ¬â¢s are pre-molded to be progressively scholarly and socially better. This depicts an industrialist society with the various classes. Huxley getting from an upper-white collar class family this is reasonable. Rather than 1984, everyone is moderately the equivalent. Proles and Party individuals are completely treated the equivalent and are controlled with telescreens and thought police moving among them. The perspectives on Orwell have been diffused into the topic of 1984 just as Huxleyââ¬â¢s into BNW, the distinction and difference being their perspectives. Huxleyââ¬â¢s perspectives on a class framework and Orwell sees that a communist Britain would create considering Soviet Russia. At the point when further looking at the authorââ¬â¢s style and topic of deduction for their characters, obviously they share generally similar standards. Orwellââ¬â¢s language and style shows that the Party individuals and proles are sub-intentionally prepared to accept the goals of the Party by purposeful publicity. Banners, the two-minute despise, books, melodies and papers all uphold the Party standards and the individuals trust them for they have no different standards or goals with which to look at. They accept that the Party is directly in what it says. This alludes back to the proles not hosting an individual cognizance away from get-together standards, as expressed by Winston in the concentrate. Their reasoning is fundamental and un-scholarly. Correspondingly, the speculation procedure in BNW is a come about because of preparing and molding. This time individuals are educated in their rest (again sub-intentionally like in 1984) what to think and what beliefs/standards to hold. Their reasoning is repairman and normalized which holds matches with the specialist plants they were delivered in. Again it is the situation of two distinct techniques creating a similar outcome. The topic of the BNW extricate shows humor which 1984 doesn't. The reality and procedure that prompts the Rocket Engineers possibly consistently being genuinely glad when remaining on their heads and that ââ¬ËDecanting traumaââ¬â¢ can happen in examination with genuine birth injury. Both of these models from the concentrate are outlines of the amusingness that Huxley infuses into the novel at a few interims. With 1984 there are no silly remarks at all thus the topic keeps, consistently, a demeanor of earnestness, though with BNW this quality of reality, as a progressive novel, is parted from time to time by the silliness. A fundamental difference that the two concentrates feature is the perfect of what the two universes are endeavoring towards and are. In 1984 Winston portrays the Partyââ¬â¢s extreme point as; ââ¬Å"The perfect set up by the Party was something immense, horrendous and sparkling â⬠a universe of steel and cement, of colossal machinesâ⬠¦ â⬠a nationâ⬠¦ All reasoning similar contemplations, yelling similar mottos, interminably working, battling, triumphing and aggrieving â⬠300,000,000 individuals all with a similar face. â⬠This holds outrageous equals to the world that Huxley makes in Brave New World. An existence where everybody has a similar face resembling with the mass creating of individuals that all carbon copy; yelling similar trademarks, resembling with the rest instructed idioms that everybody has a variant of, regardless of whether youââ¬â¢re an Alpha or Epsilon, a universe of steel and cement resembling with the immense tremendous urban areas of BNW. It appears that 1984 is where a legislature is endeavoring to change the past and accomplish an alternate world, though BNW is a world glad for its past and of continuing its reality. The two are accurate contrary energies; BNW being what the Party is attempting to make. The significance of the two concentrates in the books is high in that they are intended to stun the peruser. Huxleyââ¬â¢s portrayal of the assembling of individuals and Orwellââ¬â¢s depiction of a world that controls everything (even the past) and makes its kin think whatever they like. The two concentrates make a world where the story is permitted to create, they are the dirt from which the seed is intended to develop. The 1984 concentrate has an additional level to its significance as it shows that as of now Winston is a piece of the undead. It shows that Winston is doing precisely what heââ¬â¢s shouldn't be and that if/when he is gotten, the Party have grounds on which to disintegrate him. It shows the re-happening rule in the novel that passing is sure, and life isn't. It shows that any possibility of Orwellââ¬â¢s world changing, the Party being ousted, is non-existent as any possibility must lie in the proles yet: ââ¬Å"Until they become cognizant they will never revolt, and until after they have revolted they can't get cognizant. â⬠This equals with BNW as nobody there either wishes to change things, as they are content with their present life. The two concentrates make these two universes of impossible persecution whether its occupants acknowledge it or not and the subject that runs all through the correlation of the two books and concentrates is the equivalent; that Orwell and Huxley both accomplish moderately something very similar through various techniques. The two of them accomplish universes of persecution and stun just through various real situations; as they did with making it that everybody thinks what the specialists needs them to think and that they have no enthusiasm for testing this or some other part of their reality. This being the situation and the two creators making these future universes of stun and surprise are fundamental to the books as this is the thing that makes the books so progressive for their time.
Friday, August 21, 2020
How to Write a Good Essay - Tips on How to Write a Good Essay
How to Write a Good Essay - Tips on How to Write a Good EssayYou need to get your mind off school for a while if you have just finished an English class and are looking for ways on how to write a good essay. This is because, unlike students in other subjects, you do not have much time to get ready for the essay. Thus, to make your time more productive, you need to look for how to write a good essay plan that will help you write well.The first thing you should do is find out how much time you will be given to spend on the essay. This will help you avoid wasting your time when you do not have enough time to think of the right words. For example, if you have just finished writing your assignment and there is no more time left, you can start a new topic or get involved in some work for your school project. In this case, you can use the time in preparing a new topic to write an essay.If you know that you will be given at least eight hours, then you should try to find how to write a good e ssay during the time period that is less than that. This way, you will not lose your concentration and will be able to focus more effectively. Just do not forget to put some time aside to study or to read something that will help you improve your skills.You also need to consider how much time you will be able to spend on how to write a good essay. This is because, if you are a student who has a lot of homework, you will not be able to meet your deadline. However, if you have a lot of free time, you will be able to finish the assignment within the allotted time. Try to choose an hour or two to meet your deadline.Another way on how to write a good essay is to look for tips on how to write a good essay. Since you are facing a deadline, you can easily use the books in your library that contain general essays about various topics. This way, you will be able to get a general idea of what you should write and how to format your essay.You can also go online and check out some examples of es says that can help you get an idea of how to format the content of your essay. As long as you have enough time, you can practice writing the essay by yourself. However, do not try to do it too fast because you need to be able to come up with ideas while still being able to stay focused on the main subject of the essay.You can also use the Internet to find ways on how to write a good essay. There are so many resources that you can find there, such as websites that have templates for essays. You should also check out some of the writers' forums and ask for feedback on how you can improve your writing skills. This way, you will be able to find ways on how to write a good essay that you can follow as well.These are just some of the ways on how to write a good essay. Do not forget to read some tips on how to write a good essay because they can help you come up with ideas on how to write a good essay. In the end, you will have an essay that is both entertaining and informative.
Tuesday, May 26, 2020
A Rogerian Recipe of the Secret Ingredient to Solving Americas Obesity - Free Essay Example
Sample details Pages: 8 Words: 2378 Downloads: 10 Date added: 2019/02/19 Category Society Essay Level High school Topics: Obesity Essay Rogerian Argument Essay Did you like this example? Epidemic The secret to weight-loss has finally been discovered. Over the past few decades, Americaââ¬â¢s obesity rates among adults and children have been continuously increasing. This rise of obesity in America is so severe, that it has now been deemed an epidemic. Donââ¬â¢t waste time! Our writers will create an original "A Rogerian Recipe of the Secret Ingredient to Solving Americas Obesity" essay for you Create order Not only is this a public issue of American society, but an even larger issue of individual health concerns leading to diseases, illnesses, and even death. The food industry has slowly begun taking baby steps towards creating a healthier future for Americans. David Freedman, author and contributing editor of Atlantic and Inc. magazines, publishes many research-based articles regarding science, technology and health issues in America. In his essay, ââ¬Å"How Junk Food Can End Obesity,â⬠Freedman focuses on how fast food restaurants can utilize modern food processing techniques to decrease portion sizes, calories, and percentages of carbs, fats, sugars, and salts in meals. Freedman argues that the wholesome-food revolution, and its opposition towards food processing, is impeding on the progress of the one solution that could actually effect the obese population. Freedman also argues how many companies and restaurants, that advertise as ââ¬Å"healthyâ⬠in efforts of encourag ing dietary changes in consumers, are misleading and not as healthy as consumers may believe. Although Freedman offers valid, achievable theories and supporting arguments in his essay ââ¬Å"How Junk Food Can End Obesity,â⬠he overlooks the fact that nutritional education is, above all, the most impactful solution to ending the obesity epidemic. David Freedman poses a valid argument that, ironically, the wholesome-food movement is hindering the progress that modern food processing technology is making towards a healthier America. Freedman fights to discredit the efforts made by the wholesome-food movement to slow the obesity trend, by arguing that many of these companies advertising their products or dishes as ââ¬Å"healthyâ⬠are, ââ¬Å"â⬠¦in any case, as caloric and obesogenic as anything served in a Burger Kingâ⬠(511). Freedman fights to prove that many companies are misleading by advertising their products and ingredients with labels such as ââ¬Å"healthy,â⬠ââ¬Å"naturalâ⬠or ââ¬Å"wholesome,â⬠with no genetically modified ingredients, processing, or artificial flavors. Freedman chooses to use a ââ¬Å"wholesomeâ⬠product he found, the Vegan Cheesy Salad Booster from Living Intentions, as an example. This product boasts its health benefits of enhancing the diet with spirulina, chlo rella, sea vegetables, unprocessed ingredients, and no genetically modified ingredients. Freedman argues, ââ¬Å"[w]hat the stuff does contain, though, is more than three times the fat content per ounce as the beef patty in a Big Mac (more than of the calories come from fat), and four times the sodiumâ⬠(512). This situation is not a rare occasion. Located all throughout stores and restaurants, are items that scream ââ¬Å"healthyâ⬠to entice consumers to purchase them. Uneducated consumers who do not read the nutrition labels are fooled into eating products that may not be as healthy for them as they have been tricked into believing. ââ¬Å"Healthyâ⬠smoothie shops advertise their ââ¬Å"all naturalâ⬠ingredients, but choose to omit the fact that there is over one hundred grams of sugar in many of their products. Freedman proves a valid point that products that advertise as healthy, in many cases, contain just as many or more grams of fat, carbs, and sugar as so me fast food items. This supports the fact that nutrition education would be the most effective solution to slow the obesity trend. Educated consumers will be able to decipher, on their own, which foods are healthy or not for themselves, without being deceived by advertising claims. To further support Freedmanââ¬â¢s argument against the wholesome-food revolution, Leslie Beckââ¬â¢s article, ââ¬Å"Are ââ¬ËNaturalââ¬â¢ Foods Really Better For You?â⬠, debunks the myth that just because products are labeled as ââ¬Å"naturalâ⬠does not necessarily mean they are nutritious or low-calorie. For example, Beck explains that just because an ââ¬Å"all naturalâ⬠product, such as almond butter, can be nutritious, a package of ââ¬Å"all naturalâ⬠licorice is still going to be loaded with sugar and empty carbs (A.16). Even more so, if eaten in quantities larger than the recommended serving size, the ââ¬Å"nutritiousâ⬠almond butter can end up being even more fattening than a fast food hamburger. Beck refers to a global survey conducted in 2016, concluding that, ââ¬Å"forty percent of consumers [report] buying ââ¬Ënaturalââ¬â¢ foods because they [feel] they [are] healthier and saferâ⬠(A.16). The study also reveals that, â⠬Å"[t]wo-thirds [believe] that ââ¬Ënaturalââ¬â¢ products [do not] contain pesticides or hormone residues, GMO (genetically modified organisms) and artificial ingredientsâ⬠(A.16). This proves that the majority of consumers are uneducated about what they are putting into their bodies and are manipulated by marketing ploys to purchase certain products. Beck then continues to dissect nutrition labels, revealing the truths about macronutrients, ââ¬Å"naturalâ⬠foods, organic products, and artificial flavors. Beckââ¬â¢s article and supporting research exemplifies how consumers are only deceived by advertisements due to their lack of nutrition education. Educating the public about what is in their food and how to read food labels will solve the obesity crisis in America. In opposition to the wholesome-food movement, Freedman poses a valid claim that modern food processing technology, including swapping ingredients, reducing portion sizes, and adding supplements to foods, will lead to long-term weight loss among the obese population. Freedman firmly believes that being able to trim a few hundred calories per item without customers noticing is the most effective strategy to decrease the obesity trend. Freedman argues that although the wholesome-food movement brings great health awareness to America, ââ¬Å"â⬠¦there is no reasonable scenario under which these foods could become cheap and plentiful enough to serve as the core diet for most of the obese populationâ⬠¦Ã¢â¬ (510). The majority of the American population is obese, and the majority of the obese population comes from a low socioeconomic status. It is unrealistic to believe that farmers will be able to provide enough wholesome, farm-to-fork food for the entire obese population. Even i f this was possible, the obese population would most likely not be able to afford this lifestyle. Therefore, Freedman offers an alternative solution, as he showcases many of the unique modern food processing techniques that are being used today. This technology has the ability to add necessary and beneficial vitamins, minerals, and supplements to consumer diets. Freedman reveals that, ââ¬Å"much of the nutritional value claimed by these products comes not from natural ingredients but from added vitamins that are chemically synthesizedâ⬠¦Ã¢â¬ (519). This statement shows that modern food processing technology can be used to enhance foods with essential dietary elements that may not even exist in their natural ingredients. Freedman met with a team of McDonaldââ¬â¢s executives at one of their high-tech sensory-testing labs, where he learned, ââ¬Å"McDonaldââ¬â¢s has quietly been making healthy changes for years, shrinking portion sizes, reducing some fat, trimming average salt content by more than 10 percentâ⬠¦ and adding fruits, vegetables, low-fat dairy, and oatmeal to is menuâ⬠(525). This approach to slowing the obesity trend is realistic and attainable, as the obese population will not have to sacrifice their current lifestyle or bank accounts to begin making small, healthy changes. Freedman also visited the flavor engineering company, Fona International, and shared their food processing tricks and talents: Fonaââ¬â¢s experts can reproduce the ââ¬Ëtemporal profileââ¬â¢ of the flavors in fattier foods by adding edible compounds that come on and leave more slowly; or by enlisting ââ¬Ëphantom aromasââ¬â¢ that create the sensation of certain tastes even when those tastes are not present on the tongue. (529) High-tech anti-obesity food engineering allows producers to trick the human brainââ¬â¢s and tongueââ¬â¢s sense. This high-tech engineering enables producers to completely remove ingredients, or replace them with healthier ingredients, without the consumer being able to notice. Fona experts also discussed other engineering tricks they have implemented, such as adding weight to foods to create the illusion that there is more food, creating chewier textures in products to allow time for the brain to register satiety, or ââ¬Å"â⬠¦using colors, smells, sounds, and packaging information to create the belief that foods are fatty and sweet even when they are notâ⬠(531). It is impressive how much technology has progressed and accomplished in the past few years. It is time to utilize these techniques for the benefit of society. To further support Freedmanââ¬â¢s claim that modern food technology will help decrease the obesity rates in America, Nina Tiecholzââ¬â¢s article ââ¬Å"Calories on Menus Wonââ¬â¢t Slim Down America,â⬠introduces the Food and Drug Administration regulation that requires restaurants to list calorie counts on their menus. Nina Tiecholz, author of The Big Fat Surprise and executive director of Nutrition Coalition, is a science journalist dedicated to evidence-based nutrition policy. Tiecholz published the results of the U.S Department of Health and Human Services experiment, displaying that consumers ââ¬Å"â⬠¦purchased food with 38 fewer calories, on averageâ⬠(A.17). This proves that nutrition information is irrelevant to an uneducated consumer. If you cannot interpret the information presented to you, it is useless information. She also offers scientific evidence to inform her readers that in order to lose one pound of fat, one must ââ¬Å"â⬠¦create a calori c deficit of 3,600 caloriesâ⬠¦Ã¢â¬ (A.17). This supports the argument that slowly decreasing a few hundred calories from consumers diets, without them knowing, is what will lead to long-term weight loss. A deduction of a few hundred calories a day will slowly add up to 3,600 calories, 7,200 calories, and so-on, which will eventually lead pounds of weight-loss. Tiecholz and Freedman argue that the obese population will not make these choices on their own, which is why food processing will need to do the work for them. Although both authorsââ¬â¢ theories of strategies to reduce the obesity trends in America are plausible, supported by evidence, and realistic, they are overlooking the main issue causing the epidemic in the first place. If Americansââ¬â¢ can be educated about their health and diets, then maybe consumers will be able to begin making healthier choices on their own. Consumers will actually be able to make educated inferences about the foods they are putting in to their bodies, and be able to utilize the calorie counts on menus. Educated consumers will not have to be tricked into eating fewer calories a day. Educated consumers will be able to make a difference for American society and future generations. Nutrition education will provide consumers with a shield of knowledge against marketing ploys, allow them to rise above their circumstances, and open the door to create a better life for themselves and their families. However, nutrition education is expensive. The government and schools will spend a fortune on nutrition education, creating new policies, and research. Even if the funding and platforms are available, there is no promise that educating children about their diets will change their minds about grabbing dessert that evening after dinner. It would also be much more difficult to find a platform to educate adults, who are no longer in school. These are all very important concerns to address when considering implementing this strategy. If anyone can agree that their health, their generationââ¬â¢s livelihood and the future generationââ¬â¢s well-being is worth the time, money, and effort to make a change, then they will agree that educating the public about what goes in t heir bodies is a necessity. As validated by Freedman, ââ¬Å"[a]cademia could do a much better job of producing and highlighting solid researchâ⬠¦ to narrow the gap between the poor obese and well-resourced healthyâ⬠¦Ã¢â¬ (536). Barbara Mantel, award winning author of multiple health publications, provides further explanation of the issue of obesity in America through research, statistics, and debates in her publication of ââ¬Å"Preventing Obesityâ⬠. Mantel exhibits a study titled, ââ¬Å"Best-Educated Americans Have Lowest Obesity,â⬠which graphs the correlation of household income, educational level, and percentage of obese adults in America. The graph shows that as educational levels and household incomes increase, the percentage of obese adults in America decreases (801). This is representative of the fact that educated consumers are able to make healthier choices for themselves and therefore, are able to prevent obesity. Obesity is a matter of personal re sponsibility, and it is unfair for those who are not able to make good choices due to their deprivation of nutritional education. Although Freedman offers valid, achievable theories and supporting arguments in his essay ââ¬Å"How Junk Food Can End Obesity,â⬠he overlooks the fact that nutritional education is, above all, the most impactful solution to ending the obesity epidemic. Freedman highlights the argument that the wholesome-food revolution is impeding on the progress food processing technology is making towards solving the obesity epidemic. Freedman claims that, in many cases, foods advertised as ââ¬Å"healthyâ⬠can be just as obesogenic, or worse, than junk food products. He introduces many modern food processing techniques and fights to prove that utilizing this technology will lead to the most plausible, long-term solution for obesity in America. However, if consumers are educated about their dietary needs, they will be able to make healthier choices for themselves and their families, regardless of the array of food options available to them. Consumers will be able to make choices for the mselves. They will not be tricked into thinking they are eating healthier by deceptive marketing ploys and they will not have to be tricked into eating fewer calories per item by food processing. Nutrition education needs to be included in curriculum in all schools and implemented in multi-media marketing in America. Knowledge is power, and every person deserves the power to make choices to create the life they desire. Everyone deserves the power to choose a healthy lifestyle and guard their body from illnesses and diseases. Everyone deserves the power to choose to live longer, healthier, and happier. Works Cited Freedman, David. H. ââ¬Å"How Junk Food Can End Obesity.â⬠They Say/ I Say with Readings, edited by Graff, Gerald, et all., 3rd ed., W.W. Norton, 2017, pp. 506-37. Mantel, Barbara. ââ¬Å"Preventing Obesity.â⬠CQ Researcher, vol. 20, no. 34, 1 Oct. 2010, pp. 787-820. CQ Press, library.cqpress.com.proxy189.nclive.org/cqresearcher/getpdf. Php?id=cqresrre2010100100. Tiecholz, Nina. ââ¬Å"Calories on Menus Wonââ¬â¢t Slim Down America.â⬠Los Angeles Times, 20 May 2018, p. A17. SIRS Issues Researcher, sks.sirs.com.proxy189.nclive.org/web app/article?artno=0000405791type=ART. Beck, Leslie. ââ¬Å"Are ââ¬ËNaturalââ¬â¢ Foods Really Better for You?â⬠. Globe and Mail, 04 Jan. 2018, p. A16. SIRS Issue Researcher, sks.sirs.com.proxy189.nclive.org/webapp/ar ticle?artno=0000402546type=ART.
Friday, May 15, 2020
Wednesday, May 6, 2020
Measuring Performance Example
Essays on Measuring Performance Essay a. Gross Margin is defined as the percentage difference between Revenue and Cost of Sales. Therefore, Gross Margin for the year = (3679 ââ¬â 2308) / 3679 * 100 = 37.266% Gross Margin for the year 2011 = (5331 ââ¬â 3594) / 5331 * 100 = 32.583% Net Margin is defined as the percentage of net income of revenue. Therefore, Net Margin for the year 2010 = 91 / 3679 * 100 = 2.473% Net Margin for the year 2011 = 69 / 5331 * 100 = 1.294% Return on Capital Employed (ROTCE) is defined as the ratio of EBIT to the difference between Total Assets and Current Liabilities (Balance Sheet Ratios). i.e. ROTCE = EBIT / (Total Assets ââ¬â Current Liabilities) * 100 For year 2010, EBIT = EBT + Finance costs = 111 + 7 = 118 Total Assets = 822 Current liabilities = 297 ROTCE = 118 / (822 ââ¬â 297) * 100 = 22.476% For year 2011, EBIT = EBT + Finance costs = 86 + 15 = 101 Total Assets = 1333 Current liabilities = 581 ROTCE = 101 / (1333 ââ¬â 581) * 100 = 13.431% On the basis of these numbers in the two years, it can be said that Fresh and Fruity Ltd. has more than decent gross margins in both the years. However, the net margins are quite low. This indicates that the company spends a huge amount on administration and distribution which affects the profitability. It is also observed that the revenue in 2011 is quite high as compared to 2010. However, the gross margins and net margins have reduced from 2010 to 2011. This implies that in generating greater sales, the company is losing on profitability. This could be due to an increase in cost of raw material, increase in distribution expenses or a decrease in the market selling price of its products. The return on capital employed is also significant in both years. However, there is a considerable drop in ROTCE from 2010 to 2011. This is partly due to a large increase in trade receivables and may partly be because of purchase of new long term assets. b. Trade receivables on 30 September, 2010 = 492 Trade receivables on 30 September, 2011 = 822 Average trade receivables for 2010 = (0 + 492) / 2 = 246 (assuming trade receivables at start of financial year 2010 as 0) Average trade receivables for 2011 = (492 + 822) / 2 = 657 The trade receivablesââ¬â¢ settlement period is given by the ratio of average trade receivables to sales revenue (assuming all sales are in credit) Thus, Trade receivablesââ¬â¢ settlement period in days for the year 2010 = 246 / 3679 * 365 = 24.41 days Trade receivablesââ¬â¢ settlement period in days for the year 2011 = 657 / 5331 * 365 = 44.98 days Trade payables on 30 September, 2010 = 266 Trade payables on 30 September, 2011 = 486 Average trade payables for 2010 = (0 + 266) / 2 = 133 (assuming trade payables at start of financial year 2010 as 0) Average trade payables for 2011 = (266 + 486) / 2 = 376 The trade payablesââ¬Ë settlement period is given by the ratio of average trade payables to cost of sales (assuming all purchases are in credit)(Mayasami 2009) Thus, Trade payablesââ¬â¢ settlement period in days for the year 2010 = 133 / 2308 * 365 = 21.033 days Trade payablesââ¬â¢ settlement period in days for the year 2011 = 376 / 3594 * 365 = 38.186 days On the basis of above calculations, a few interesting facts come into picture. It is seen that in 2010, the trade receivablesââ¬â¢ payment period is greater than trade payablesââ¬â¢ payment period but the difference is only about 3 days. In 2011, the equation still remains the same but the difference increases to about 6 days. Fresh and Fruity Ltd is, therefore, paying to its suppliers earlier than it is receiving from its customers. This implies that the working capital cycle is positive and the company has to depend upon a financial lender for its working capital. Secondly, the working capital position of the firm is deteriorating from 2010 to 2011 and therefore, it s financial costs in the form of interests have increased. c. With the proposed contract with the regional supermarket chain, the sales volume increase by 20% but the selling price for increased volume is 95% of the original selling price. Hence, net impact on sales revenue = 20% * .95 = 19% Therefore, new revenue = 1.19 * 5331 (Assuming no other volume growth in 2012) = 6343.89 New cost of sales = 1.2 * 3594 (Assuming that all cost of sales vary with the production volume) = 4312.8 Gross Margin = (6343.89 ââ¬â 4312.8) / 6343.89 * 100 = 32.016% The gross margin due to the new proposed contract would hence decrease though the sales revenue increases. Thus, the profitability of the company is impacted. This is primarily due to the discount the company is planning to offer to the supermarket chain. Also, the supermarket chain is demanding a credit period of 60 days. This is very high as compared to the current trade receivablesââ¬â¢ period of about 45 days. This would further deteriorate the working capital condition of the company and increase its financial costs. However, if the company sees long term benefits of this contract, it must try to offset these expenses by increasing its trade payablesââ¬â¢ settlement period through supplier negotiations (Chartered Institute of Management Consultants). References ââ¬ËImproving Cash Flow through Credit Managementââ¬â¢, Chartered Institute of Management Consultants Maysami,Ramin 2009, ââ¬ËUnderstanding and Controlling Cash Flowââ¬â¢, Financial Management Series, U.S. Small Business Administration ââ¬ËBalance Sheet Ratiosââ¬â¢, Available on http://www.suu.edu/business/sbdc/pdf/balancesheetratios.pdf February 02, 2012
Tuesday, May 5, 2020
Jackie Roosevelt Robinson Bridging Blacks and Whites free essay sample
He went to college at the University of UCLA Where he was star in four sports basketball, baseball, football, and track. He is the only bruin to letter in four sports. After college he went to pursue a career in the Army. He Soon became a lieutenant. He Was put on honorable discharge for seating in a white person seat in the Army bus. In 1947, he joined the Brooklyn Dodgers to become the first African-American to play modern day baseball. He won rookie of the year, and was only the begging for the awards he would receive. He later receive MAP, and elected into the Hall Of Fame.He brought many kinds of fans to the game if baseball. His style of playing brought excitement back to the game. As much of the world like to watch him there were some who hated him. He received much hate mail from all kinds of people. We will write a custom essay sample on Jackie Roosevelt Robinson: Bridging Blacks and Whites or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He received letters threaten to kill him if he was to step on their hometown field with the other white players. A fellow baseball player from the opposing team slid into him putting a big gash in his knee that would take him out of the game. He was not the first black player in the major league baseball; neither was he the first black star athlete.Words cannot describe hat he brought to the game of baseball and the rest of America. His success in baseball proved that blacks and white can coexist, and corporate well together. His importance to the public was more then just playing baseball. Importance continues after his baseball career. After he retired in 1 956, he became active in the NAACP and the civil rights movement. He put forth his baseball career and decade his life to improving African Americans status in society. Many black people looked for to him for help and support.He dint care what people thought of him. Fir example, while he was on the road with his baseball team his refusal to sit in the black section of a hotel resulted in the integration of many white hotels around the states. Robinson was setting the example for the rest of his followers to follow. He would later serve as a special assistant for civil rights Governor Nelson Rockefeller. He also was vice president of a restaurant chain in New York. His achievements were great. Today when you see blacks and whites on the same field or working together thank Jackie for that.
Subscribe to:
Posts (Atom)