Interviews about American Incomes Assignment Example | Topics and Well Written Essays - 1000 words

Interviews about American Incomes - Assignment Example We usually attend all our classes, then either go home or somewhere with friends. Depends on where we are residents. I live in this state and therefore prefer to go home for a while, whereas others would probably grab a bite to eat since they don’t have a home here to go and eat. The dress code is liberal; not too liberal, but moderately liberal. You will not be mocked if you wish to wear your traditional dress because our country is open to different cultures and minorities and wishes to treat them well. On formal presentation days, it is recommended to dress better than the other days, but most people like to dress casually on the rest of the days. Sports are an important and widely accepted part of our society; there is football, basketball and ice hockey. You should definitely check that out if you want to get a feel of our culture. Me: Thank you very much. Conversation # 2 (in recess) Me: Do you mind if I join you? Anonymous: No problem. Me: I have been hearing a great de al about the elections around here. They are on November 6th if I am not wrong? Anonymous: Yes. There is always a buzz around the time of elections. Me: What is your view on the politics of your country? Are you leaning more towards the Democrats of the Republicans? Anonymous: I do cast my vote, and I am for Democracy, therefore I will probably vote for Obama. However, I am more for the social welfare of the economy than politics as a whole. Me: For a greener better society or something related to social classes? Anonymous: Both actually, but a better society would be a greener society I believe. Me: I am actually really interested in the scenario of classes in the US. If you ever have some extra time, we can discuss this in length. Anonymous: Happy to help. Interview #1: Me: Continuing our previous conversation, I was a little unclear about what comprises the concept of ‘class’ here in the US. Anonymous: Class is synonymous to socioeconomic status and there are three s tringent divides: lower middle and upper class. However, there are variations between the three as well.  

Emergency Response Plan Assignment Example | Topics and Well Written Essays - 2000 words

Emergency Response Plan - Assignment Example The purpose of this program is to ensure that the emergency response is always efficient so as to manage the disasters. Conversely, the program aims at minimizing potential risks or danger to the individuals, staff, residents, visitors, and volunteers. Nonetheless, the purpose of this program is to ensure that all operations are in a state of continuity so as to effectively mitigate the risks. Moreover, an emergency response plan is never complete without clear objectives (Gandy et al., 2014). In this case, the response plan primarily aims at providing directions and outlining processes that are necessary for managing personnel, facilities, equipment and all resources during the emergency. Besides, the plan aims at minimizing the potential impacts of the disaster through maintenance of operational standards in readiness, preparedness, and awareness of the emergency situation. Though least important, the plan aims at laying the foundation for developing training programs relating to e mergency response management. The report in particular strives to develop an emergency response plan for severe storms or thunderstorms as one of the frequent disaster situations. Damages that tropical storms and tornadoes leave on the facilities they strike are enough to call for a detailed emergency response plan that can help in mitigating immediate and residual effects of such natural disasters.

The Great Gatsby Bibliography

The Great Gatsby Bibliography Barret, Laura. From Wonderland to Wasteland: The Wonderful Wizard of Oz, the Great Gatsby and the New American Fairy Tale. Papers on Language and Literature. 42.2. 2006; 150 153. Fitzgerald uses Gatsby to reflect his own perception on the American dream. Barret, however, in analyzing the New American Fairy Tale, classifies the novel as being an example of an Anti-Fairy Tale. The novel, according to Barret, illustrates The unreality of reality, a promise that the rock of the world was founded securely on a fairys wing (150). As such, the novel does not have a fairy tale ending, which is contrasted by the Wizard of Oz, which does have a more classic ending consistent with traditional fairy tales. Gatsby, as a result, paints the failure of the American dream twenty Five years later (150). Bloom, Harold. Gatsby. New York: Chelsea House, 1991. This book examines Gatsby as a romantic hero being entirely crafted from the perspective of the narrator Nick. According to the author, Nicks biased interpretation of Gatsby leaves the individuals essential qualities forever hidden (178). Bloom further explains, Gatsby depends on his efforts to translate the mysterious mans dramatic gestures into a revelation of their hidden significance (178). The reader, as a result, has to either accept the perspective of Nick or attempt to read between the lines to draw his/her own conclusions on what is really occurring. Canterbury, E. Ray. Thorsetin Veblen and The Great Gatsby.' Journal of Economic Issues. 33.2. 1999; 297-301. This particular article denotes the connection between the Gatsby narrative, the American Dream and Social Darwinism. According to the author, the point of view provided by Nick is outlining an American Dream that is unrelenting and that can swallow up those who dare seek it out. Like Darwinism, the only the most suitable and adaptable will survive. For Gatsby, his death at the end of the tale is a caution that he was ill equipped to deal with the rigors related to the pursuit of the American Dream. Rather than something to be celebrated, the American Dream and the pursuit thereof is something to be viewed with caution and scrutiny. Dyson, A.E. The Great Gatsby: Thirty Six Years After. F. Scott Fitzgerald: A Collection of Critical Essays. Ed. A. Mizener. New York: Prentice Hall, 1963. This article illustrated how the novel is distinctly American and is part of the cultural attributes of being an American and the American Dream for its respective era. For people reading the novel outs ide of the country, Dyson suggests that the novel still is of value; however, he suggests that some of the finer attributes that would be recognizable to an American would not be apparent to an outsider. Nick, as a narrator, takes some of these attributes for granted in the storytelling process. Fitzgerald, F. Scott. The Great Gatsby. New York, Scribner, 1995. As the primary source from which the study is being conducted, the use of this novel will be done with specific regards to critical statements that back the relevant theses. For example, the primary quotes that will be employed are those that reflect Nicks perspective on Gatsby. These will be coupled with outside character point of view perspectives on Gatsby when Nick switches from first to third person in the narrative. Two of the examples that will be employed of the third person nature are one conversation between Henry Gatz to Nick about Gatsby and one Jordan and Lucille talking about Gatsby. Giltrow, Janet and David Stouck. Style as Politics in The Great Gatsby. Studies in the Novel. 29.4. 1997; 476-480. This work pays particular attention to the historical era in which the novel was written with attention to Nicks role as a narrator. As the voice of the people living in that time, Nick is the medium by which those voices are heard and, as principle speaker in the text, he serves as a translator of the dreams and social ambitions of the people who surround him (476). Nicks voice, however, is suspect to interpretation and the reader is forced to figure out if Nick is critical of Gatsbys romantic notions or if Nick is truly a conservative reflection of the events that are taking place. Great Neck. The Columbia Encyclopedia. 6th Edition. Columbia University Press; New York, 2009. This particular article illustrated the Great Neck area and explains how the setting pertains to The Great Gatsby. According to the entry, geographically, Great Neck is located on the North Shore of Long Island in Nassau county. It is commutable proximity to New York City and is therefore a popular retreat for the rich as an opposition to city life. Fitzgerald lived in this area and based the fame novel on the region. Gross, Dalton and MaryJean Gross. Understand the Great Gatsby: A Student Casebook to Issues, Sources and Historical Documents. New York: Greenwood Press, 1998. Gross and Gross identify the basic plot of the novel as being fairly simple. On the other hand, it is the symbolism and mechanisms used by the author that makes the story compelling and classic. On a cursory glance, the novel simply recounts a story of man who takes on a life of crime to make the necessary money to woo a female from his past. When she finds about about his past, she rejects him and this ultimately leads to his downfall. Hawkes, Lesley. And One Fine Morning: Gatsby, Obama, and the Resurrection of Hope. Social Alternatives. 28.8. 2009; 20-24. Hawkes attempts to draw connections between the hope and the American Dream attributes of Gatsby to the recent Obama campaign in the United States. Gatsby, which is referred to as The unfinished American Epic, has a potential to be resurrected in modern times through hope and a new political paradigm (20). This article is not infallible and it has a high amount of personal bias, however, it does indicate how the novel is an enduri ng part of the American cultural experience. In terms of point of view, the entirety of the experience is based on the point of view provided by Nick, the novels narrator. Layng, George W. Fitzgeralds the great Gatsby. The Explicator. 56.2. 1998; 93-95. The point of view presented by Nick in The Great Gatsby is one that is able to articulate and make sense of the past in such a way that it is conveyed to the reader. According to Layng, Gatsbys decline is alluded to in the very next sentenceand Nick begins to save and assemble his own history. By the novels end, Gatsby is the ghost literally dead, his past with Daisy lost and nick emerges as the apostle-protagonist. (93).

Catcher In The Rye- Movie Proposal Essay -- essays research papers

Movie Proposal: The Catcher in the Rye To the Producer:   Ã‚  Ã‚  Ã‚  Ã‚   The Catcher in the Rye, a contemporary novel by J.D. Salinger, is a thought-provoking, fascinating look at society’s values and issues in the 1950’s. This book would make an excellent transition to film because it is full of both action and implication. It focuses on a four-day period of time in the life of a sixteen-year-old cynic with emotional problems. The book follows Holden Caulfield as he struggles with others and himself to find his way through the â€Å"phoniness† and disillusionment involved in his adolescent life. These struggles essentially make up the novel, occurring during a long â€Å"flashback† of the four days as he relates them to a psychoanalyst. It would make a brilliant movie because it is written with so much detail, so many pictures that would be beautifully expressed through visual representation. Not only that, but the novel possesses substance, providing a subjective view of the superficiality of modern life, which is represented by the world Salinger creates around Holden. Summary: The movie would be named after the novel it is based on, and would attempt to follow the exact storyline. Pencey Prep, the private school that Holden attended would not have to be in Pennsylvania, but somewhere resembling the area. Most of the city incidents would actually be filmed in New York City. Of course, certain streets would have to be singled out, and the costuming and cars, etc., would have to resemble1950’s New York in order to fit the time period.   Ã‚  Ã‚  Ã‚  Ã‚  The movie would be narrated by Holden, who would stop talking at times to allow focus on the flashbacks taking place in what would then seem like present tense. Much of the narration does not need to be put into dialogue because Holden spends a great deal of time in his descriptions of what is going on around him. This aspect of the book would have to be carried out carefully and precisely by actors with the right kind of talent (see Characters/Acting) in order to make the movie successful in capturing Salinger’s exact tones and concepts. Note: the main objective of the movie is to present The Catcher in the Rye in visual format. This means to follow as closely as possible to the original plot, dialogue, settings, etc. as written in the book unless truly impo... ...ovel, whether obviously or inconspicuously. The novel accurately describes most of the other characters, because of Holden’s observant nature. All details given by Holden should be carried out accordingly.   Ã‚  Ã‚  Ã‚  Ã‚  The movie would be best directed by Stephen Spielberg, because of his ability to keep movies true to nature, and still produce a compelling story. This would be an excellent project for him because the objective of the film is to do exactly what Spielberg did with movies such as Schindler’s List and Saving Private Ryan: to take a story, fiction or non-, and portray it as a emotionally moving picture, while keeping it true to the original vision.   Ã‚  Ã‚  Ã‚  Ã‚  The movie spin-off of The Catcher in the Rye should accurately represent the novel written by J.D. Salinger. The budget for the film should be whatever is deemed necessary by the director to make the movie as realistic and well done as possible. The budget should not be a consideration because it would hinder the quality of the film and therefore not allow it to live up to the wonderful the novel could have as a film. If carried out well, this film would be a huge success.

Crucible Analyzing John Proctor Essay

Analyzing John Proctor as a Tragic Hero In the Crucible, a play by Arthur Miller, John Proctor is the tragic hero. A tragic hero is defined as someone who has great courage that ends up dying at the end of the story. The reason John Proctor is the tragic hero of this play is because he has so much to lose. John Proctor fulfills my requirements of a tragic hero throughout the play. He decides to go to court and expose the girls. The girls turn on him and he gets accused. He is only trying to do well, but gets falsely accused. John Proctor is also a very intelligent man who can detect others as being fraudulent, however he questions his own moral. He questions himself because of his affair with Abigail which was his only flaw throughout the play. In spite of this I still consider him an honorable man. Another thing he did was save his wife from being put to death, and also refusing to confess practicing witchcraft. He proves he is a tragic hero when he explains to the judge that since he gave his soul to leave his name. With this plea, Proctor has eliminated all hopes of living and has established himself as the tragic hero. John Proctor is a man of sufficient stature in that he is given the choice to save himself at the end of the play, but does not. He does keep his affair secretive, but that is only thing that made him seem like the villain. He did not deserve to die at the end of the play, but that is one of the requirements to make him considered a tragic hero. Proctor serves as the voice of justice in the play. He came out and told everyone about Abigail falsely accusing others of being witches. He also came out and ripped the warrant and told the men to leave. In the end, he comes close to confessing being a witch but realizes it disgraces his good name, which is all his children will know him by. The issues leading to John Proctor’s death are not universal. I believe that he should not have been the one getting the punishment in the end, but that is why he is the tragic hero. Throughout the play he was a man of integrity and nobleness. He confessed to practicing witchcraft, in which he really  didn’t. This is why he died; saving his wife from death.

Vark Assessment

Formal Paper: VARK Learning Style Baromie F. Koroma Grand Canyon University NRS-429V: Family Centered Health Promotion Professor: JenniferWood 03/03/13 1. It is known that every individual in a scholastic setting has a different way of comprehending or taking in information, an exercise that is symbolized by their exclusive learning style. With one realizing their own learning style will not only convey which courses or subjects they are competent at, however will also enlighten them of the greatest active way of learning and reading for the areas of any subject.In 1987, Neil Fleming designed the VARK learning style assessment which is a questionnaire that has questions that which answered by a person will lead to four scores that gives up to five study strategies which are: Visual, Aural, Reading/write, and Kinesthetic (Fleming,2011). The way in which these scores add up informs a person where they fall within the five areas of learning strategies which is crucial to the education o f every individual.This paper will elaborate in enormous fragment multimodal as the author took the VARK assessment and realized she is a multimodal learner. It will also compare and contrast preferred learning strategies with the VARK learning strategies and appraises any changes needed to improve study habits. The author use to think that she learn best from reading and writing of every bit of information, but after taking the VARK assessment she realized that she is a multimodal with scores of visual 6 , aural/auditory 4 , reading/write 9 and Kinesthetic 8.This means that the author requires two or more methods of learning to be an effective learner. Context approach learners and the whole sense approach learners are the two types of a multimodal learner. The context approach is used if an individual has 0ne, two or more solo preferences to learning and using those independently based on the situation (Learning Styles, 2013). An example of this will be the uthor is a visual and k inesthetic learner and she is learning hair braiding from a friend, she would not just stand there looking at the friend braiding someone else hair, but she would actually practice by doing one or more braids. The whole sense learner requires receiving information or instructions in a diverse ways in order to convince it all been received and understood correctly. For the whole sense learner, more time is needed to feel more poise in making decision.They have a tendency of having VARK scores of more than 30 without ultimate boundaries (Fleming, 2011) which is not the author style of multimodal learning. Even though the author learns in so many different was her learning choice is to read/write followed by hands on experience to know how something really works, in a proficient manner and the other strategies are used as bonus backing for my better learning. As a multimodal with a preference of read/write and kinesthetic, this author likes to read books including novels and textbook a nd do some research prior to attending any class.She takes class notes and rewrites them over and over, reread them continually, rewrite them into outline form and list them in orderly manner. The author also learn better with a list or outlined instructions to follow during a lecture and also like to study by herself in a quiet environment which has been very helpful during the past weeks with her online studies as she is not reliant on essentially hearing the lectures which would have permit her to be in a classroom for each and every lecture.The author also likes to make flashcards of terminology words to be known and a highlighter pen to underline key points on a textbook or flashcards. She also learns through corporal comfort, drawing images, sample test and making copies. An example of making copies will be printing out my class syllabus at the beginning of each class to avoid loging in to the classroom every time I vital information like assignment for the is needed. Neverthe less this author has a preference of read/write and kinesthetic, she also benefits from Aural and Visual learning style.Aural learns the data given when it is used in an audio way. Talking, listening and music are all methods that help an aural learner. They tend to learn better when they can hear instructions and voice the answers. This author uses this learning style by conversing with people about her topics and assignment to acquire a well understanding of it. A visual learner understands information well if they can see it. Their visualization abilities are tough and like to use charts, graphs and images.The author uses this learning style by underlying and printing out material in different colors that allows desirable data to stand out above data that is not relevant to what she is learning. The author’s preferred learning strategies and the VARK strategies in read/write and kinesthetic are actually similar. Visual and aural modalities are less often use by the author. The author is more comfortable in writing/studying and practice context using hands on (kinesthetic) technique. However, the author needs to comprehend the big image to have a clear understanding of the topic in place.Changes that would improve study behaviors from aural modality include using a tape recorder to place notes on and listen to it. From the visual modality, the author will Use materials such as, PowerPoint, Maps or videos to aid in remembering of data given. In conclusion, by knowing a preferred learning style one can use their own strong point to better process data, and organize their learning and communication and also create a more effective learning environment and make learning more efficient.Reference: APA Fleming, N. (2011). VARK, a guide to learning style. Retrieved from http://www. vark-learn. com/english/page. asp? p=multimodal N. A. (2013). Learning styles. Retrieved from http://en. wikipedia. org/wiki/Learning_styles APA Citation N. A. (2013). Learning Sty les, Strategies And Teaching Methods. Anti Essays. Retrieved March 2, 2013, from the World Wide Web: http://www. antiessays. com/free-essays/34839. html

HAYES Surname Origin and Last Name Meaning

HAYES Surname Origin and Last Name Meaning The  Hayes  surname has several possible origins: An English or Scottish place name for a man who lived near an enclosure  haeg  or  heye, an area of forest fenced off for hunting. The Hayes surname may also have been derived from the old English  haes  or the old French word  heis, both meaning brushwood. As an Irish surname, Hayes may be an Anglicized form of the Gaelic surname Ó hAodha, meaning descendant of Aodh. Aodh was a popular given name in early Ireland, adapted from the  old Irish name ed, meaning fire  In County Cork the Ó hAodha surname was commonly Anglicized as  OHea. In County Ulster, it became  Hughes.  Some  uses of the Hayes surname in Ireland, especially in County Wexford, could possibly be of English origin. HAYES was the  100th most common American surname in 1990 but had dropped to #119 by the time of the  2000 U.S. census. Alternate Surname Spellings:  HAY, HAYE, HAYS, HEAS, HEYES, HIGHES, OHEA, HEASE, HEYES, HEISE Surname Origin: English, Scottish, Irish Where in the World is the HAYES Surname Found? The Hayes surname was found throughout Ireland in the mid-19th century, according to The Irish Times map of  Hayes households in the Ireland Primary Valuation property survey of 1847-64. The name was found most prevalently, however, in southern Ireland- especially the counties of Cork, Tipperary, Limerick, and Waterford. Their map of Hayes births between 1864 and 1913 shows the largest number born in the registration district of Limerick, followed by Clonakilty and Cork. According to  WorldNames public profiler, the Hayes surname is found most prevalently in Ireland, followed by Australia, northwest England (around Liverpool),  the United States  and New Zealand. Famous People with the HAYES Surname Rutherford B. Hayes  - 19th president of the United StatesLee Hays - American singer/songwriterHelen Hayes -  American actress; recipient of an Emmy, a Grammy, an Oscar, and a TonyJoanna Hayes - second American in history to win the Gold medal at the 100-meter hurdlesBob Hayes -  American sprinter and football playerCharles Melville Hays - a victim of the 1912 Titanic disasterSir John Hayes - explorer for the British East India CompanyIra Hamilton Hayes  - Hero who raised U.S. flag at Iwo JimaHunter Hayes  - American country singerAlexander Hayes  - Union army general in the Civil War Genealogy Resources for the Surname HAYES Meanings of Common Scottish Surnames: Uncover the meaning of your Scottish last name with this free guide to the meanings and origins of common Scottish surnames.Meanings and Origins of Common Surnames of Ireland: Ireland was one of the first countries to adopt hereditary surnames. Here are the meanings of fifty of the most common surnames in Ireland.My FamilyTree DNA Hayes Project: Over 185 members have already joined this DNA genealogy project, working together to connect the results of genetic ancestral testing, with traditional genealogy research, to place members in various family lines.Hayes Family Genealogy Forum: Search this popular genealogy forum for the Hayes surname to find others who might be researching your ancestors, or post your own Hayes surname query.FamilySearch - HAYES Genealogy: Explore over 5 million results, including digitized records, database entries, and online family trees for the Hayes surname and its variations on the FREE FamilySearch website, courtesy of the Church of Jesus Christ of Latter-day Saints. HAYES Surname Family Mailing Lists: RootsWeb hosts several free mailing lists for researchers of the Hayes surname.DistantCousin.com - HAYES Genealogy Family History: Explore free databases and genealogy links for the last name Hayes.The Hayes Genealogy and Family Tree Page: Browse genealogy records and links to genealogical and historical records for individuals with the Hayes surname from the website of Genealogy Today. References: Surname Meanings Origins Cottle, Basil. Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Dorward, David. Scottish Surnames. Collins Celtic (Pocket edition), 1998. Fucilla, Joseph. Our Italian Surnames. Genealogical Publishing Company, 2003. Hanks, Patrick, and Flavia Hodges. A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick. Dictionary of American Family Names. Oxford University Press, 2003. Reaney, P.H. A Dictionary of English Surnames. Oxford University Press, 1997. Smith, Elsdon C. American Surnames. Genealogical Publishing Company, 1997.

Biography of Sir Winston Churchill, UK Prime Minister

Biography of Sir Winston Churchill, UK Prime Minister Winston Churchill (November 30, 1874–January 24, 1965) was a legendary orator, a prolific writer, an earnest artist, and a long-term British statesman. Yet Churchill, who twice served as prime minister of the United Kingdom, is best remembered as the tenacious and forthright war leader that led his country against the seemingly undefeatable Nazis during World War II. Fast Facts: Winston Churchill Known For: Prime minister of the United Kingdom during World War IIAlso Known As: Sir Winston Leonard Spencer ChurchillBorn: November 30, 1874 in Blenheim, Oxfordshire, EnglandParents: Lord Randolph Churchill, Jennie JeromeDied: January 24, 1965 in Kensington,  London, EnglandEducation: Harrow School, Royal Military Academy, SandhurstPublished Works:  Marlborough: His Life and Times, The Second World War, six volumes, A History of the English- Speaking Peoples, four volumes, The World Crisis, My Early LifeAwards and Honors: Privy Council of the United Kingdom, Order of Merit,  Honorary Citizen of the United States, Nobel Prize in LiteratureSpouse: Clementine HozierChildren: Diana, Randolph, Marigold, Sarah, MaryNotable Quote: The mood of  Britain  is wisely and rightly averse from every form of shallow or premature exultation. This is no time for boasts or glowing prophecies, but there is this- a year ago our position looked forlorn, and well nigh desperate, to all eyes but our own. Today we may say aloud before an awe-struck world, ‘We are still masters of our fate. We still are captain of our souls. Early Life Winston Churchill was born on November 30, 1874 at his grandfathers home, Blenheim Palace in Marlborough, England. His father, Lord Randolph Churchill, was a member of the British Parliament and his mother, Jennie Jerome, was an American heiress. Six years after Winstons birth, his brother Jack was born. Since Churchills parents traveled extensively and led busy social lives, Churchill spent most of his younger years with his nanny, Elizabeth Everest. It was Mrs. Everest who nurtured Churchill and cared for him during his many childhood illnesses. Churchill stayed in touch with her until her death in 1895. At age 8, Churchill was sent off to boarding school. He was never an excellent student but he was well-liked and was known as a bit of a troublemaker. In 1887, the 12-year-old Churchill was accepted to the prestigious Harrow school, where he began studying military tactics. After graduating from Harrow, Churchill was accepted into the Royal Military College, Sandhurst in 1893. In December 1894, Churchill graduated near the top of his class and was given a commission as a cavalry officer. Churchill, the Soldier and War Correspondent After seven months of basic training, Churchill was given his first leave. Instead of going home to relax, Churchill wanted to see action; so he traveled to Cuba to watch Spanish troops put down a rebellion. Churchill didnt go just as an interested soldier, however. He made plans to be a war correspondent for Londons The Daily Graphic. It was the beginning of a long writing career. When his leave was up, Churchill traveled with his regiment to India. Churchill also saw action in India when fighting Afghan tribes. This time, again not just a soldier, Churchill wrote letters to Londons The Daily Telegraph. From these experiences, Churchill also wrote his first book, The Story of the Malakand Field Force (1898). Churchill then joined Lord Kitcheners expedition in the Sudan while also writing for The Morning Post. After seeing a lot of action in the Sudan, Churchill used his experiences to write The River War (1899). Again wanting to be at the scene of the action, Churchill managed in 1899 to become the war correspondent for The Morning Post during the Boer War in South Africa. Not only was Churchill shot at, but he was also captured. After spending nearly a month as a prisoner of war, Churchill managed to escape and miraculously made it to safety. He also turned these experiences into a book he titled, London to Ladysmith via Pretoria (1900). Becoming a Politician While fighting in all these wars, Churchill decided he wanted to help make policy, not just follow it. So when the 25-year-old returned to England as both a famous author and a war hero, he was able to successfully run for election as a member of Parliament (MP). This was the start of Churchills very long political career. Churchill quickly became known for being outspoken and full of energy. He gave speeches against tariffs and in support of social changes for the poor. It soon became clear that he did not hold the beliefs of the Conservative Party, so he switched to the Liberal Party in 1904. In 1905, the Liberal Party won the national election and Churchill was asked to become the under-secretary of state at the Colonial Office. Churchills dedication and efficiency earned him an excellent reputation and he was quickly promoted. In 1908, he was made president of the Board of Trade (a cabinet position) and in 1910, Churchill was made home secretary (a more important cabinet position). In October 1911, Churchill was made first lord of the Admiralty, which meant he was in charge of the British Navy. Worried about Germanys growing military strength, he spent the next three years working diligently to strengthen the service. Family Churchill was a very busy man. He was nearly continuously writing books, articles, and speeches while holding important government positions. However, he made time for romance when he met Clementine Hozier in March 1908. The two were engaged on August 11 of that same year and married just a month later on September 12, 1908. Winston and Clementine had five children together and remained married until Winstons death at age 90. Churchill and World War I When the war began in 1914, Churchill was praised for the work he had done behind the scenes to prepare Great Britain for war. However, things quickly started to go badly for him. Churchill had always been energetic, determined, and confident. Couple these traits with the fact that Churchill liked to be part of the action and you have Churchill trying to have his hands in all military matters, not only those dealing with the navy. Many felt that Churchill overstepped his position. Then came the Dardanelles campaign. It was meant to be a combined naval and infantry attack on the Dardanelles in Turkey, but when things went badly for the British, Churchill was blamed for the whole thing. Since both the public and officials turned against Churchill after the Dardanelles disaster, Churchill was swiftly moved out of government. Forced Out of Politics Churchill was devastated to have been forced out of politics. Although he was still a member of Parliament, it just wasnt enough to keep such an active man busy. Churchill became depressed and worried that his political life was completely over. It was during this time that Churchill learned to paint. It started as a way for him to escape the doldrums, but like everything he did, he worked diligently to improve himself. Churchill continued to paint for the rest of his life. For nearly two years, Churchill was kept out of politics. Then in July 1917, Churchill was invited back and given the position of minister of munitions. The following year, he was named secretary of state for war and air, which put him in charge of bringing all the British soldiers home. A Decade in Politics and a Decade Out The 1920s had its ups and downs for Churchill. In 1921, he was made the secretary of state for the British colonies but only a year later he lost his MP seat while in the hospital with acute appendicitis. Out of office for two years, Churchill found himself leaning again toward the Conservative Party. In 1924, Churchill won a seat as an MP, but this time with Conservative backing. Considering he had just returned to the Conservative Party, Churchill was quite surprised to be given the very important position of chancellor of the exchequer in the new conservative government that same year. Churchill held this position for nearly five years. In addition to his political career, Churchill spent the 1920s writing his monumental, six-volume work on World War I called The World Crisis (1923-1931). When the Labour Party won the national election in 1929, Churchill was once again out of government. For 10 years, he held his MP seat but did not hold a major government position. However, this didnt slow him down. Churchill continued to write, finishing a number of books including his autobiography, My Early Life. He continued to give speeches, many of them warning of Germanys growing power. He also continued to paint and learned bricklaying. By 1938, Churchill was speaking out openly against British Prime Minister Neville Chamberlains plan of appeasement with Nazi Germany. When Nazi Germany attacked Poland, Churchills fears had proved correct. The public once again realized that Churchill had seen this coming. After 10 years out of the government, on September 3, 1939, just two days after Nazi Germany attacked Poland, Churchill was asked to once again become the first lord of the Admiralty. Churchill Leads Great Britain in WWII When Nazi Germany attacked France on May 10, 1940, it was time for Chamberlain to step down as prime minister. Appeasement hadnt worked; it was time for action. The same day that Chamberlain resigned, King George VI asked Churchill to become prime minister. Just three days later, Churchill gave his Blood, Toil, Tears, and Sweat speech in the House of Commons. This speech was just the first of many morale-boosting speeches made by Churchill to inspire the British to keep fighting against a seemingly invincible enemy. Churchill spurred himself and everyone around him to prepare for war. He also actively courted the United States to join in the hostilities against Nazi Germany. Also, despite Churchills extreme dislike for the communist Soviet Union, his pragmatic side realized he needed their help. By joining forces with both the United States and the Soviet Union, Churchill not only saved Britain but helped save all of Europe from the domination of Nazi Germany. Falls Out of Power, Then Back in Again Although Churchill was given credit for inspiring his nation to win World War II, by the end of the war in Europe, many felt he had lost touch with the daily lives of the people. After suffering through years of hardship, the public didnt want to go back to the hierarchical society of pre-war Britain. They wanted change and equality. On July 15, 1945, the election results from the national election came in and the Labour Party had won. The following day, Churchill, age 70, resigned as prime minister. Churchill remained active. In 1946, he went on a lecture tour in the United States that included his very famous speech, The Sinews of Peace, in which he warned of an iron curtain descending upon Europe. Churchill also continued to make speeches in the House of Commons and to relax at his home and paint. Churchill also continued to write. He used this time to start his six-volume work, The Second World War (1948-1953). Six years after resigning as prime minister, Churchill was again asked to lead Britain. On October 26, 1951, Churchill began his second term as prime minister of the United Kingdom. During his second term, Churchill focused on foreign affairs because he was very worried about the atomic bomb. On June 23, 1953, Churchill suffered a severe stroke. Although the public wasnt told about it, those close to Churchill thought he would have to resign. Surprising everyone, Churchill recovered from the stroke and got back to work. On April 5, 1955, 80-year-old Winston Churchill resigned as prime minister due to failing health. Retirement In his final retirement, Churchill continued to write, finishing his four-volume A History of the English Speaking Peoples (1956-1958). Churchill also continued to give speeches and to paint. During his later years, Churchill earned three impressive awards. On April 24, 1953, Churchill was made knight of the garter by Queen Elizabeth II, making him Sir Winston Churchill. Later that same year, Churchill was awarded the Nobel Prize in Literature. Ten years later, on April 9, 1963, President John F. Kennedy awarded Churchill with honorary U.S. citizenship. Death In June 1962, Churchill broke his hip after falling out of his hotel bed. On January 10, 1965, he suffered a massive stroke. He fell into a coma and died on January 24, 1965, at age 90. Churchill had remained a member of Parliament until a year before his death. Legacy Churchill was a gifted statesman, writer, painter, orator, and soldier. Probably his most significant legacy is as a statesman who led his nation and the world during World War II. Both his actions and his words had a profound impact on the outcome of the war. Sources â€Å"The International Churchill Society.†Nicholas, Herbert G. â€Å"Winston Churchill.†Ã‚  Encyclopà ¦dia Britannica, 26 Mar. 2019.â€Å"Past Prime Ministers.†Ã‚  History of Sir Winston Churchill - GOV.UK.

Functions of the Apostrophe

Functions of the Apostrophe Functions of the Apostrophe Functions of the Apostrophe By Mark Nichol This post discusses the three primary functions of the apostrophe in the English language: the marking of the possessive case in nouns, the marking of the omission of one or more letters, and the marking of plurals of individual characters. (The obsolescence of apostrophes with abbreviations is also discussed.) Marking Possessives Apostrophes are employed in conjunction with the possessive s, as shown in the following examples: singular common nouns: â€Å"the farmer’s daughter† singular proper nouns that end in s: â€Å"Chris’ job† or â€Å"Chris’s job† (depending on which style one employs) plural common nouns: â€Å"the farmers’ daughters† plural common nouns that end in s: â€Å"the dogs’ bowls† plural proper nouns ending in s: â€Å"the Thompsons’ party† (no s at the end of the name); â€Å"the Simmonses’ car† (s at the end of the name) compound words: â€Å"mother-in-law’s tongue† separate possession: â€Å"John’s and Jane’s houses† joint possession: â€Å"John and Jane’s house† Note, in the case of proper nouns ending in s, the distinction between the first example, which refers to a party hosted by the Thompsons, and the usage Thompson’s, which refers to something belonging to Thompson. Lack of attention to this distinction is the cause of frequent errors in signage, as when a sign referring to the inhabitants of a residence reads, â€Å"The Thompson’s.† This truncation of â€Å"the Thompson’s house† literally indicates that it is the house of the Thompson and therefore is incorrect; it should read, â€Å"The Thompsons’.† Irregular plural nouns such as mice are treated according to the pertinent rule above, as in â€Å"The mice’s whiskers twitched with curiosity.† Also, nouns that are plural in form but singular in meaning technically take an apostrophe with no s (â€Å"the scissors’ handle,† though â€Å"the handle of the scissors† is easier to read and say). This rule applies to similar proper nouns (â€Å"Highland Estates’ bylaws†). Another exception is in the phrase â€Å"for goodness’ sake.† Attributive forms, as opposed to possessive forms, do not take an apostrophe (â€Å"veterans affairs†). The distinction is subtle, but test for the correct form by determining whether the phrase refers to an entity that exists for a given group (â€Å"veterans affairs†) or belongs to it or is organized by it (â€Å"farmers’ market†). Names of holidays should be styled according to who or what they honor: â€Å"Mother’s Day† is treated as such, for example, because although the day is for all mothers, one traditionally honored only one’s own mother, while Presidents’ Day commemorates all presidents. (â€Å"Veterans Day† is an anomaly.) Insertion or omission of apostrophes is also inconsistent in proper names in general, especially in geographical locations (â€Å"Pikes Peak,† but â€Å"Martha’s Vineyard’) or names of entities such as companies and organizations (Barclays, but McDonald’s). When an italicized term takes the possessive form, the apostrophe and the s are not italicized (as in â€Å"The Wizard of Oz’s enduring charm†). Contraction Apostrophes mark elision of one or more letters or numbers, as shown in the following examples: don’t (â€Å"do not†) o’clock (â€Å"of the clock†) c’mon (â€Å"come on†) let’s (â€Å"let us†) l’il (little) OK’d (in place of OKed) ’tis (â€Å"it is†) will-o’-the-wisp (will-of-the-wisp) â€Å"rock ’n’ roll† (â€Å"rock and roll†) f’c’stle (forecastle) O’Hara (â€Å"of the Hara,† from Gaelic Eaghra) ’60s (1960s) Many writers are confused about this function in some usage, erroneously apostrophizing possessive pronouns such as its (resulting in the erroneous it’s) and plural nouns such as apples (confusing them for possessive forms, as in a sign reading â€Å"Apple’s on sale†). Also, plural possessives pertaining to time frames are often mistakenly rendered as singular possessives (â€Å"two week’s notice†) or as plurals (â€Å"two weeks notice†); the proper form is â€Å"two weeks’ notice,† because the notice â€Å"belongs† to two weeks. (Note, however, the absence of an apostrophe in the phrase â€Å"two weeks late† because weeks is plural but not possessive.) Another frequent error is confusion of use of the apostrophe as the first character in a term. When contracting a word by beginning with an apostrophe, as in ’tis and â€Å"rock ’n’ roll,† or when contracting a number representing a four-digit year to the last two digits, as in the last example in the list above, precede it with an apostrophe- not an open single quotation mark (‘)- but indicate a range of years with a plural s alone (1960s), not with an apostrophe and an s; reserve that form for possessives (â€Å"1960’s most significant event,† in which a year, not a decade, is under discussion). Also, an apostrophe should follow a number, whether spelled out or in numeral form, only in a possessive sense or as a contraction, as in â€Å"The 4’s diagonal line is sometimes formed vertically† or â€Å"This hundred’s a counterfeit bill.† Plurals of Individual Characters An exception is made for using possessives to indicate plurals of lowercase letters, as in â€Å"Mind your p’s and q’s,† â€Å"Label the x’s and y’s,† and â€Å"There are two m’s in accommodate.† Also, the first of these examples shows an additional exception, one to the style rule that letters are italicized when employed to refer to themselves, as in â€Å"Write an s in the square and an r in the rectangle.† (Normally, plurals of uppercase letters do not feature an apostrophe- and are not italicized- as in â€Å"the three Rs† and â€Å"I got three As, two Bs, and a C on my report card.†) Apostrophes with Abbreviations Apostrophes at one time were employed with a following s to indicate plurals of nouns styled as initials followed by periods, as in M.D.’s to indicate more than doctor or R.S.V.P.’s to refer to multiple responses to an invitation, because although those forms look awkward, M.D.s and R.S.V.P.s appear even more so. However, use of periods with initials is becoming obsolete, and an apostrophe in MDs and RSVPs is unnecessary. (Many newer coinages such as CDs and DVDs generally postdate widespread usage of periods in initialisms.) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:50 Incorrect Pronunciations That You Should AvoidIs There a Reason â€Å"the Reason Why† Is Considered Wrong?10 Writing Exercises to Tighten Your Writing

Wk 5 BA541 Asign Mass Customization Essay Example | Topics and Well Written Essays - 750 words

Wk 5 BA541 Asign Mass Customization - Essay Example A good thing about mass customization is that it gives a company the competitive edge because the company does not just create any product, but those that customers need based on the company’s research. Another advantage of this strategy is that it promotes innovativeness on the part of the manufacturer and results to customer satisfaction for the consumer. (Babiarz, P., Piotrowski, M., et. al., 2008) Another benefit that mass customization brings is cost-reduction since companies, aware of what products or services are needed, are able to streamline processes. (Peppers, D. & Rogers, M, 2011). As mentioned earlier, there are also drawbacks in using mass customization as a strategy to build lasting customer relationships. One of these is that there is no standard per se in mass customization. (Peppers, D. & Rogers, M, 2011) For example, in some methods, customers can choose to change the color or style of a product once they have it. For others, it is different. As a result, some companies may lose their competitive edge because the method they chose may not give them information on what the customers want. For instance, companies who create interactive dress-up games for children may not know what colors or styles are designed by the consumers. Another disadvantage of mass customization is that, unlike in mass production, there is no inventory of finished goods so the customer may have to wait. (Zipkin, P., 2001) Because mass customization is dissimilar to mass production wherein the products are based on customer information, the company can project the quantity to be made. As a result, if there is an unexpected need, the quantity will not be enough. There have been several companies that successfully managed to shift to mass customization and received the loyalty of their customers. One of these that come to mind is Lutron Electronics Company. Specializing in lighting systems, Lutron listened to its customers and came up with a

Comparative Criminology - Prostitution in China and the USA Essay

Comparative Criminology - Prostitution in China and the USA - Essay Example The interpretavist approach is sceptical of universal interpretations and brings the variations as a result of cultures to surface. Interpretavist approach is based on orientalism whereby, they focus more on bringing out the differences. On the other hand, positivism is based on Occidentalism that denies differences and aims on establishing generalizations and similarities. (Maguire et.al, 2007 & Cain, 2000, 239-260) Therefore, the aforementioned approaches to the subject have been deemed very useful in further elaborating it; however, using an example to demonstrate the subject will provide empirical evidences and knowledge regarding the subject. Therefore, in order to shed greater light on the matter, the following substance of the prose will examine the exact nature; similarities and differences between the criminal behaviour as a result of cultural and epidemiological variations. (Cain, 2000, 239-260) II. Prostitution in China and the United States of America Prostitution is the act of providing sexual services in return for a monetary payment, and is one of the oldest known professions. Individuals involved in this profession are called ‘prostitutes’ and the legality of this activity varies from country to country. Prostitutes and brothels, which are special establishment that are the foreground of prostitution, pervade societies from the world over. Though, it exists in every society and culture but the main focus will remain on China and America. As it is mentioned earlier, prostitution is one of the oldest known professions; therefore, the most fundamental similarity between both countries would be that the sex industry has been in existence for a very long time. In both countries, women are largely involved in... The essay "Comparative Criminology - Prostitution in China and the USA" examines the exact nature, similarities and differences between the criminal behavior as a result of cultural and epidemiological variations. Prostitution is the act of providing sexual services in return for a monetary payment and is one of the oldest known professions. Individuals involved in this profession are called ‘prostitutes’ and the legality of this activity varies from country to country. Prostitutes and brothels, which are a special establishment that is the foreground of prostitution, pervade societies from the world over. Though it exists in every society and culture the main focus will remain on China and America. Prostitution is one of the oldest known professions; therefore, the most fundamental similarity between both countries would be that the sex industry has been in existence for a very long time. In both countries, women are largely involved in prostitution cases; though in the last few decades male prostitution has also surfaced and they also include people who have immigrant status in the country. The sex industry in China and the United Stated of America has been on the boom, prior to the massive attention it has attracted from the media and the way it is portrayed by them. After the communist revolution in China, the ruling faction in China established a resolve to eradicate prostitution and brothels from China, a social issue that had become quite rampant in both urban and rural regions of the country.

Ethics Essay Example | Topics and Well Written Essays - 1000 words - 3

Ethics - Essay Example Among the main ethical issues, which various people faced with on a day-to-day basis, is whether to be deceptive or to be honest. Is deceptions justified or is honesty always the best policy? This paper will discuss the ethical dilemma in detail and give examples where both situations are favorable. Honesty and deception From an early age, people are taught that honesty is a virtue and that we will succeed if we continuously conduct ourselves in an honest manner as often as possible. However, it does not take long for people to realize that honesty does not always lead to success, as people who are most deceptive prosper on a daily basis throughout the world. This therefore leads people to have internal conflicts as to whether to adhere to the principle of honesty, since the urge to lie becomes greatly magnified (Dal Cero, 2009). All the great world religions teach that honesty is the desired virtue that all people must try to cultivate. They thus show honesty as being good. On the o ther hand, these religions teach that dishonesty and all its forms is a society vice and should therefore be discouraged. Thus, the religions paint dishonesty as being bad. Due to this, a person’s conscience is calmed if he/she is being honest. However, a person’s conscience is not at ease if he/she is being dishonest. The individual’s conscience is not usually at ease due to the possibility of damaging their reputation if they are discovered to have lied. In most instances, the individual comforts himself by the fact that the negative repercussions of telling the truth would be far much greater. Hence, by lying one avoids negative repercussions (Dal Cero, 2009). However, in most situations, the consequences of lying are much more complicated than their face value. Lying leads self-guilt, damage of the reputation and lack trust by other people should they discover that one was lying (Hall, 2010). Deception can be either verbal or non-verbal. In verbal deception, the individual willingly tells the other person information, which is generally not true. The individual may offer the misleading information in order to benefit from a certain situation. Non-verbal deception is a situation where the individual does actions that he wants to be interpreted in a way that is generally not true. Secrecy or the unwillingness of an individual to offer vital information willingly or upon request may also be considered as deception (Garner, n.d). Deception may also occur in the form of diversionary information. The individual may attempt to control the information that he/she offers and thus substitute the relevant information with information from another topic. By so doing, the individual attempts to reveal information he/she would like the listener to perceive as valuable, which is not the case (Turner, Edgley & Olmstead, 1975). Most people require that their friends and other people who they associate with are honest. However, people always leave room for some lies since the truth may sometimes be painful, hence making lies and pretence to be appropriate at certain times. Telling the truth at all times usually has dire consequences; for instance, imagine a situation where your wife asked you whether she looked fat in a certain dress when it was

HR Coursework Example | Topics and Well Written Essays - 500 words - 1

HR - Coursework Example Job designing is aimed at improving the progress of an organization, for example by reducing the operational costs of the organization and the training expenses (Arthur, 2004). Job designing improves all these through many strategies, which, are put in place by the administrative body of an organization. These strategies are; job enlargement, job enrichment, job rotation and extension of work time length. This is the process of assigning employees more than one task and of different provisions. This helps in lowering the degree of specialization among the employees and helps them to develop new skills due to their experiences in the jobs. This is where the employee is given some authority left on the hand of the administrative body of an organization. Though it helps in equipping the employee with some managerial skills, it has some disadvantages. The disadvantage is that the employee may be granted much power, which may lead to serious administrative drawbacks. Job rotation; this is where an employee is posted to different departments within an organization. This helps the employee to absorb knowledge to under those different departments and save the organization from the cost of training other employees and also reducing the cost of paying large number of works. This is where the length of the working time is increased in order to give workers ample duration to offer their services without any inconvenience due to lack of enough time. This also helps the workers to work at a reasonable pace with low supervision and still produce better turn out. This is where analysis is made on the most essential components of a job with an aim of reorganizing the job in order to improve its efficiency. According to Robertson and Smith (1985), there are different steps involved in job simplification. The steps are as follows: The fifth step involves attempting the job personally and caution should be taken in order to avoid

Dietary Guidelines Assignment Example | Topics and Well Written Essays - 1500 words

Dietary Guidelines - Assignment Example A fit body and a healthy diet are the building blocks of a healthy life. If the body is healthy, its direct impact is positive on your mind .Also our body deserves the best timely nourishment in order to get optimum output. Keeping a track of your fitness level helps you to understand your physical requirements and lead a healthy life. I am a 24 years old male living in an apartment all by myself. I have to cook my own food but don't cook on a regular basis due to my lifestyle and mostly eat out. I play Tennis (State Player) and train with ATP professionals .I exercise in a Gym all by myself as I don't have any personal fitness trainer. My more focus while exercising is on the upper body and therefore my lower body is weaker than the upper body. Whenever I do weights the lactic acid produced in the muscles decreases the flexibility of body muscles. I spend 3 days a week for Tennis and Gym and occasionally enjoy swimming. I mostly drive and walking habit is almost negligible in my lifestyle. The above results show my sporting endeavor. I am of standard height and my BMI is normal. My Waist to Hip Ratio indicates that my body shape is in proportion to the body weight. My skin folds (percentage of Body fat) are slightly high as compared to normal (higher than 14% in men). My body has a high capacity to transport oxygen to muscles for utilization and generation of energy as proven by VO2 Max test. My Sit and Reach Flexibility test gives a good score (Paul Roetert, Todd S. Ellen Becker, Page 19); my muscular endurance is good as proven by Push Up and Sit Up tests. The strength of my forearms is good and I am right handed person as the test results for right hand were higher than the left. My shoulder flexibility has a high variance when compared between right and left. Right arm shoulder flexibility is excellent wherein the flexibility for Left Shoulder is below average. My Shoulder Press indicates low shoulder muscle endurance unlike Bicep curl which is indeed a good weigh t. In my speed test, timing was good in 10m sprint (burnt 1174.5 calories) while I didn't score well in 20m sprint (2350 calories burnt). 505 Agility test indicates that my ability to change directions when required while running was not good at all. The result for Bench Press Test calculated in Per Body Weight (1.3414) was good. The evaluation of my lower body strength i.e. Leg Press was Poor. 24 hours Diet Recall Dietary Assessment Nutrient My

EPIC systems as the chosen Information Management Application for Essay

EPIC systems as the chosen Information Management Application for California Pacific Medical Center - Essay Example The application incorporates the use of both computer and information science technologies. The application provides a wide base of operation and ensures the use of practical dimension of the recent technology as prescribed by the nursing informatics principles. The application is used in the hospital and has brought efficiency in the operations of the hospital. Incorporation of the application has worked in hand with other information management application to ensure continued efficiency and effectiveness. Consequently, use of Information Management Application help organizations improves on the quality of service delivered to the hospital clients. The applications support the core values of the organization; quality, effectiveness, efficiency and integrity. Introduction The EPIC system is a series of computer related technologies adopted in the health sector to yield efficiency and effectiveness in the area of operation used for one. EPIC system interlinks various departments and u nits of an organization with the aim of facilitating functionality in the operations of the organization. The inpatient and outpatient admission-discharge-transfer application (ADT) focuses on building internal hospital efficiency. The EPIC ADT application integrated in California Pacific Medical Center has key components with features that support effective operation of the hospital (Armoni, 2002). The diversity of the EPIC system ranges from their functional ability to the nature of patient handling. Outpatients and inpatients possess different data packs to meet their specific objectives. The outpatient EPICADT component package allows a quick registry of the incoming patient, keeping a mark on the number of patients visiting and leaving the hospital. It also keeps the focus on clinical data management of the patients. This starts with creating an account for every patient and which act as the core tool for identity of the patient (Scaffzin, Prichard, Bisig, Gainor, Wolfe, Salon, Webster, & McCarthy, 2013). All the details of the patient are kept in that account and can easily be accessed through use of the patient user name or identification details. The system stores information and data relating to the individuals who visited the hospital (Saba, 2006). Such information includes a description of the health status of the patients. The areas visited by the patients are also included in the system and EPIC ensures keeping a record in every unit. For example, a patient visiting the consultancy department will have his or her name written in the system. If the patient visits another unit in the hospital, for example the laboratory department, the name of the patient will have to appear automatically since it was once used in the system. The EPIC system has a working scenario of â€Å"one client, one file†. Ambulatory services will also reflect on the system. The inpatient systems also have its category of packages available for the patients. It keeps a smooth and updated record on the admissions made in the hospital (Tan, 2011). As well, the system keeps information and data on the discharges and transfers made in the hospital. The importance of such information is articulated in the database of the hospital and aid easy retrieval and access to the information. Information on patients in a hospital is a crucial tool and a management aspect that aid smooth operations (Hewwet, 2002). Furthermore, ease of

Dietary Guidelines Assignment Example | Topics and Well Written Essays - 1500 words

Dietary Guidelines - Assignment Example A fit body and a healthy diet are the building blocks of a healthy life. If the body is healthy, its direct impact is positive on your mind .Also our body deserves the best timely nourishment in order to get optimum output. Keeping a track of your fitness level helps you to understand your physical requirements and lead a healthy life. I am a 24 years old male living in an apartment all by myself. I have to cook my own food but don't cook on a regular basis due to my lifestyle and mostly eat out. I play Tennis (State Player) and train with ATP professionals .I exercise in a Gym all by myself as I don't have any personal fitness trainer. My more focus while exercising is on the upper body and therefore my lower body is weaker than the upper body. Whenever I do weights the lactic acid produced in the muscles decreases the flexibility of body muscles. I spend 3 days a week for Tennis and Gym and occasionally enjoy swimming. I mostly drive and walking habit is almost negligible in my lifestyle. The above results show my sporting endeavor. I am of standard height and my BMI is normal. My Waist to Hip Ratio indicates that my body shape is in proportion to the body weight. My skin folds (percentage of Body fat) are slightly high as compared to normal (higher than 14% in men). My body has a high capacity to transport oxygen to muscles for utilization and generation of energy as proven by VO2 Max test. My Sit and Reach Flexibility test gives a good score (Paul Roetert, Todd S. Ellen Becker, Page 19); my muscular endurance is good as proven by Push Up and Sit Up tests. The strength of my forearms is good and I am right handed person as the test results for right hand were higher than the left. My shoulder flexibility has a high variance when compared between right and left. Right arm shoulder flexibility is excellent wherein the flexibility for Left Shoulder is below average. My Shoulder Press indicates low shoulder muscle endurance unlike Bicep curl which is indeed a good weigh t. In my speed test, timing was good in 10m sprint (burnt 1174.5 calories) while I didn't score well in 20m sprint (2350 calories burnt). 505 Agility test indicates that my ability to change directions when required while running was not good at all. The result for Bench Press Test calculated in Per Body Weight (1.3414) was good. The evaluation of my lower body strength i.e. Leg Press was Poor. 24 hours Diet Recall Dietary Assessment Nutrient My

Love and Its Tribulations Essay Example for Free

Love and Its Tribulations Essay Love is one of the most sought after things in the world. Love cannot be bought, it can only be found by the lucky few and those who are able to uncover it never want to let it go. In Jane Eyre, our heroine meets Mr. Rochester, who is a possible love interest, when she takes up position as a governess at his estate. There are many things that could hinder their quest for love, like the presence of doubt and suspicion. Other factors that could deter a healthy relationship are their different levels of experience, and their dissimilar personalities. The reason why some relationships do not last long is because of jealousy and distrust. In this case Janes rival is Blanche Ingram. It is true that Jane is not envious of Blanches mind, but she resents Blanches ability to gain the complete attention of Mr. Rochester. It is already evident what Janes reaction will be when other, more desirable women, are in Rochesters presence. Neither of them has publicized their feelings for each other yet they cannot bear the sight of the other with somebody else. Rochester emits his jealousy as well, when Jane receives news of Mrs. Reeds illness. He does not agree with her decision to leave Thornfield, because he is afraid that she may not return. He is resentful of Janes relatives for the reason that he knows that his bond with her could not compare to her family ties. He cannot compete with that kind of familial connection. He only has money to give, and money cannot buy the time Jane spent with her relatives, no matter how badly she was treated . A factor that could complicate a new romance developing is Janes lack of experience with men and Rochesters willingness to take advantage of it. The men she has come across thus far have treated her with cruelty and disdain. For example her cousin John Reed bullied and tortured her from morning until night when she was only a little girl. Jane was never presented with much affection or care by her benefactress, Mrs. Reed. So when she meets Mr. Rochester, she finds herself confused as to what her feelings are towards him. She has never experienced romantic love before, so she does not know if what she is feeling is love or just fondness. And if she does sort out her feelings she would not know how to communicate her emotions to Mr. Rochester. As well, Mr. Rochester is a manipulative man; he enjoys having  power over those around him. This is shown where he misleads Jane into believing that he will marry Blanche Ingram, when his true intent was to marry her. As if he didnt have enough power over her already, being her employer, provider of her home, and her only source of income. His demanding nature and her poor judgement could be detrimental to the progress of forming a serious relationship. Jane is a stubborn being, and this character trait could lead to discrepancies in her associations with Mr. Rochester. Jane is very much aware of her position at Thornfield manor as the governess. She is completely dependent on Mr. Rochester and she does not like it. This is demonstrated when Jane must leave Thornfield to visit her Aunt, and needs money to fund her journey. Mr. Rochester willingly overpays Jane, but her obstinate nature refuses to take more than she earned. Perhaps the reason for Janes cautious-like behaviour can be accounted for by her dismal childhood, which hardened her. She became accustomed to working for everything she received. Mr. Rochesters abundant wealth and generosity, does not help the situation either. For instance if Mr. Rochester offered Jane gifts, she would not accept them and could even feel insulted by the gesture. Also Mr. Rochester would be offended by her decline, therefore both parties would walk away feeling disheveled by each others actions. Their contrasting qualities could inhibit their ability to obtain a functional relationship. These problems will continue to play a role in the downfall of their relationship. Mr. Rochester and Jane have many barriers in their way such as trust issues, differences in experience, and their distinctive personalities. These problems will continue damaging their relationships, unless Jane is able to gain independence from Rochester and they are both willing to compromise for the sake of the other.

WTO in international trade

WTO in international trade International Business Environment: Topic: Role of World Trade Organization in international business and the argument that whether WTO is helpful or a hindrance to international trade. The World Trade Organization is an intergovernmental organization that assists the nations in regulating trade in manufactured goods, services (including banking, insurance, tourism and telecommunications), intellectual property, textiles and clothing and agricultural products (Richard Schaffer, 1996). The World Trade Organization (WTO) is a replacement for GATT (General Agreement on Tariffs and Trade ) as the worlds global trading body in 1995, and the current set of governing rules resulted from the Uruguay Round of GATT negotiations, which took place throughout 1986-1994. While WTO is relatively young organization the multilateral trading system was originally set up under GATT about 50 years ago. The GATT preamble (1947) states that trade and economic endeavour should be conducted with a view to raising standards of living, ensuring full employment and a large and steadily growing volume of real income. These basic objectives were reinforced in the Marrakech Agreement, which esta blished the WTO. The WTOs overriding objective is to help trade flow smoothly, freely, fairly and predictably (www.wto.org), its central principle is the dispute settlement mechanism, a system that underscores the rule of law and is based on clearly defined rules and timetables for settling disputes. WTO members agree that they will use the multilateral system to settle their trade disputes instead of taking unilateral action. Reducing the scope for unilateral action is an important guarantee of fair trade for less powerful countries (Yin and McGee, 2001). WTO aims to achieve its goals by, * Administering trade agreements * Acting as a forum for trade negotiations * Settling trade disputes * Reviewing national trade policies * Assisting developing countries in trade policy issues, through technical assistance and training programmes * Cooperating with other international organizations The role of WTO is to facilitate international cooperation to open markets, provide a forum for future trade negotiations between members, and provide a forum for the settlement of trade disputes. The WTO has a stature equal to that of the International Monetary Fund or World Bank and will cooperate with those agencies on economic matters. The WTOs membership includes those countries that previously belonged to GATT and is now open to other countries, if their membership is accepted by two-thirds majority votes of the members. The WTO has 153 members representing 95% of the total world trade and the observers are seeking membership. WTOs operating system is the best in settling disputes. Trade disputes are brought before the WTO at approximately three times the rate that had been handled by the GATT typically all throughout its existence. Recently, the United States has been the greatest proponent of this system. Many cases have been brought by the United States seeking fulfilment wi th trade agreements and market access. The United States has had a good deal of success in this forum, winning majority of its cases. U.S. trade advocates have achieved market access in areas ranging from agriculture to information technologies. In contrast, the WTOs predecessor, the GATT, often disdained as the ‘‘Gentlemans Agreement to Talk and Talk, failed to resolve many disputes and lacked credibility as a mechanism for resolving trade disputes. Parties to a GATT dispute could simply reject and block acceptance of the panel report. The case could be reargued numerous times until the parties tired of it and an agreement was reached. The WTO is built on the GATT principles of open trades which include trade without discrimination, gradual transition through negotiations, predictability through transparency and binding agreements, promotion of fair competition and encouraging development and economic reform. The GATT reduces the propensity of national governments to put tariffs on physical goods to protect domestic companies, and other institutions are furthering this opening process. Thus, the Uruguay trade agreement was reached by 68 countries committing themselves to liberalising markets in telecommunications. The WTO is negotiating for the removal of tariffs on other barriers on wide range of goods and services. It is also seeking a world agreement on rules governing foreign investment both to encourage it and, where thought necessary, to control it. Regional groupings have grown in economic importance in recent years like the EU, NAFTA, ASEAN being examples. An alternative to seeking trade liberalisation through the WTO is for countries to enter into trade agreements within the regional grouping. However, regional trade groupings must be notified to the WTO. Trade agreements within regional groupings are by nature discriminatory. Countries may decide to make reciprocal tariff reductions in their trade with each other, with these concessions not necessarily being extended through other countries. In this context regional groupings can be classified as Free Trade Area, Custom Unions, Common Market, Economic Union and Political Union. It should also be noted that regional groupings are strengthening relations with each other (e.g. ASEAN Latin American) and are signing inter-regional cooperation agreements. Thus, although the WTO has its goal of liberalising trade between all nations, today the majority of trade agreements are bi-l ateral. WTO claims that its predecessor GATT and the WTO itself have helped to create a strong and prosperous trading system contributing to unprecedented growth. According to WTO data, the world trade has experienced an exceptional growth during the past 50 years. Merchandise exports grew on average by 6% annually and total trade in 2000 was 22-times the level of 1950. Nevertheless, while the WTO role in world trade is obviously important, its contribution to world trade growth might be questioned. Particularly there is enormous controversy over the effectiveness and side effects of WTO regulations. Firstly, since the establishment of the WTO in 1995 the average annual number of international trade disputes has raised by more than 700 percent (Yin and McGee, 2001). Secondly, there is growing evidence that WTO has a limited ability to deal with rising conflict with developing economies and offer effective solutions to these disagreements. For example Kwa (2001) and Mattoo Subramanian (2003) provide an extensive discussion of this issue. Finally, Rose (2003) undertook a comprehensive empirical study employing gravity models and came to conclusion that there is no strong empirical evidence that GATT/WTO has systematically played a strong role in encouraging trade. The next section discusses the mentioned above issues in detail. It seems that majority of economists recognize GATTs/WTOs contribution to liberalization and promotion of trade between countries. For instance, Bagwell and Staiger (1999) noted that the central role played by the GATT in shaping postwar trade policy is widely accepted. Krueger (1998) writes: â€Å"†¦the growth and liberalization of the international trading system has been the most prominent success of the postwar period †¦ the great liberalization of tariffs and trade in the post-war period was achieved under the auspices of the GATT †¦Ã¢â‚¬  Furthermore, according to Bagwell and Staiger (1999) GATT has strong theoretical underpinnings for success in promotion of trade. Bagwell and Staiger (1999) employed general equilibrium trade model and came to conclusion that GATTs principle of reciprocity can be viewed as an effective mechanism for promoting trade. One of the underlying principles of WTO policy is agreement that WTO members will use the multilateral system to settle their trade disputes instead of taking unilateral action. Multilateral negotiations reduce the scope for unilateral action, which is an important guarantee of fair trade for less powerful countries. Nevertheless, Bagwell and Staiger (1999) stress that countries can implement efficient trade agreements only if they also abide the principle of non-discrimination. The recent developments show that there is growing number of disputes between the countries; majority of them directly concerned with polices that considered to give advantage to one country at the expense of the others. Yin and McGee (2001) notes that during the 47-year existence of the GATT, there were altogether 236 dispute cases reported to GATT an average of 5 cases per year. In contrast, there were 220 cases filed during the first six years of the WTO seven times the annual average reported to GATT. It is reasonably to expect, that growing number of conflicts will eventually result in decrease of WTO operation efficiency, since it becomes increasingly more difficult to find a solution that meets requirements of all parties. Therefore, the surge in trade disputes raises concerns about the WTOs ability to police world trade and to settle down conflicts. Nevertheless, Yin and Mc Gee (2001) argue that trade volumes, trade imbalances, trade dependence, and tariffs and non-tariff b arriers are the main factors in disputes. In addition, countries with large trade volume, large trade imbalances, high trade dependence, or that have more measures protecting their market are more likely to be embattled in trade disputes than other countries. Consequently, growing conflicts between the countries might be naturally related to increase in trade activities. While USA is accounted to be involved into majority of conflicts, role of the developing countered in WTO becomes increasingly important. According to Mattoo and Subramanian (2004) there are several challenges in accommodating developing countries in WTO. First small countries do not have much to offer to as trading partners; their opportunities to benefit from engagement into WTO the operations are quite limited. Second, the interests of these countries are only imperfectly aligned with liberalization of the multilateral trading system. Since, developing preferential access to the markets of the industrial countries, further liberalization of the trade and reduction of tariffs and barriers does not necessary increase access to these markets. The developing countries disputes are complicated by several factors. First of all, it is very difficult to measure effects the trade policies. Rose (2002) employed over sixty measures of trade policy and has been unable to find convincing evide nce that membership in the multilateral trade system is associated with more liberal trade policy. While he acknowledges that that members of the system usually enjoy slightly more economic freedom using the Heritage Foundations index. Secondly, there is ongoing debate among academics on the effect of free trade on economy growth. Easterly (2002) provides an extensive overview of this topic, he presents theoretical argumentations on both sides of free trade debate. According to Easterly(2002), those opposed to free trade argue that since the price of primary commodities tends to decrease over the long run, countries should put up barriers to manufactured imports and thus stimulate the development of their own industries. Free trade opponents believe in the â€Å"infant industry† argumentation, which stresses that there is a learning curve to developing industry and allowing manufactured imports would decrease chances of domestic industry to compete fairly. Supporters of free trade believe that economies should focus on the specialization of their production. It allows countries to export products, which can produce more efficiently and import other products they are not good at producing. Finally, trade barriers distort prices which lead to inefficient allocation of the resources. While there are several empirical studies that support the link between openness and economic growth, a comprehensive study by Rodriguez and Rodrik (2000) discredits majority of them. Rodriguez and Rodrik (2000) show that â€Å"the indicators of ‘openness used by researchers are poor measures of trade barriers or are highly correlated with other sources of bad economic performance† and often, â€Å"the methods used to ascertain the link between trade policy and growth have serious shortcomings.† Furthermore Rodriguez et al (2000) argued that authors in this literature have used inappropriate indicators of trade policy, the selection of indicators was biased , and therefore the results tent to show statistically significant relationship between trade liberalization and growth. Another controversial argument is historical evidence. Rosenberg (2002) notes that United States, Germany, France, and Japan all became wealthy and powerful nations behind the barriers of protectionism, while South Korea and other East Asian countries successfully used trade barriers to create export industries and built local know-how. Furthermore, Weisbrot, Naiman, and Kim (2000) show that â€Å"eighty-nine countries experienced decrease in per capita rate of growth by at least five percentage points from the period 1960-1980 to the period 1980-2000, the latter period is widely referred as the area of globalization. For example, Dollar and Kraay (2002), argue that globalization which started in 1980 has helped to promote economic equality and reduced poverty. Considering complexity of the problem, it is reasonable to conclude that free trade does not necessary lead to economical growth and countries are not likely to benefit equally from reduction of the trade barriers. Supporters of more liberal world trade argue that it brings access to markets and cheaper goods and services. The growth in trade that follows benefits both consumers and workers by encouraging innovation and investment. Others take much more critical view, pointing out that move towards liberalization through bodies such as WTO is driven by rich countries. They believe the agreements reached serve the interest of multinational businesses and richer economies rather than indigenous producers in local economies. Therefore, further globalization of trade is likely to bring up new conflicts, as the trade volumes grow regulation of disputes becomes increasingly complicated, which is reflected in the collapse of the negotiations in Cancun 2003 and tense negotiations in Hong Kong 2005. Finally, one of the most important questions is whether WTO is actually somehow related to the increase in the world trade. Rose (2003) stressed that GATT/WTO is not associated with substantially enhanced trade, once standard factors have been taken into account. Rose (2003) conclusion is based on analysis of gravity model, which is recognized by many practitioners as a useful tool for analysis of international trade. Rose (2003) give two possible explanations for GATT/WTO failure to promote trade. First is that GATT/WTO has not typically forced most countries to lower trade barriers, especially developing countries that have received â€Å"special and differential treatment. The second reason is that members of the WTO seem to extend most favored nation status unilaterally to countries outside the system, even though they did not have formal rights to do it. At the same time, Rose (2003) acknowledges that his analysis is based on assessment of GATT policies, and since WTO has more wide-reaching framework to resolve disputes about trade in goods, services, and intellectual property its impact on trade will be more substantial. Nevertheless, the recent research on the topic by Subramanian and Wei (2003) brings up new perspective on the subjects, according to their findings Rose (2003) analysis is incomplete and can be misread seriously. This conclusion was based on two grounds first of all Subramanian and Wei (2003) stress that econometric methodology should be refined to incorporate the country fixed effects identified by Anderson and Wincoop (2003). Secondly the non tariff barriers such as quantitative restrictions for the balance of payments should be taken into the account. Subramanian and Wei (2003) conclude that GATT/WTO has done a splendid job of promoting trade; membership in GATT/WTO is associated with 40% increase in imports for industrial countries. Nevertheless it is obvious that developing countries benefited to the far less extend. Developing countries in the context of trade are at the bottom of the value chain. Perhaps an exception being the recent developments in service industries particularly concerning I.T. In general they export low-value, primary products (e.g. metals, agricultural produce), whilst the developed economies trade in high-value products. Although, the WTO promotes the ideal of a level playing field in trade, developing countries make the case that the world trade system is stacked against them. They make the point that GATT barely touched barriers to developed countries markets in textiles and agricultural products, and challenge the WTO on protectionism. Developing countries make up more than 75% of the WTO membership, but the real muscle, as evident in many WTO adjudications, is exerted by the main trading nations/groupings (U.S., E.U., Japan). Discussion made above in context to issues with WTO is of prime importance but there could be few more issues in this context which cannot be neglected. Such as the issue of labor standards is one of the most controversial issues. The WTO is accused of casting blind eye exploitation of labor and of undermining efforts to protect the health and safety of the workers. Human Rights group and International Labor Organization (ILO) are pressing for action in form of multilateral agreements on labor standards. The debate at WTO is whether WTO is the right vehicle for enforcing labor standards, and what effect such action would have on the competitive advantage of labor-intensive industries. The WTO is now in discussions with ILO on enforcing the core labor standards. Another contentious issue for the WTO is that of environmental protection and trade policy. Several high profile cases on import bans for environmental reasons have been lost recently. The view held by many countries is that the WTO is not sufficiently sympathetic to the environmental issues. Those in favor of trade liberalization argue that environmental issues should be dealt with by proper labeling giving consumer the choice. As it follows from the above discussion, GATT/WTO played an important role in the world trade. Nevertheless, it is very difficult to evaluate the contribution of GATT/WTO to promotion of free trade in real numbers. Furthermore, it is important to stress that free trade does not ultimately leads to economical growth or creates value itself. Therefore, WTO attempts to manage highly sensitive issue, since countries are likely to promote free trade when they can somehow benefit from it and negotiate on tariffs and barriers whenever they aim to protect their own markets. Finding the right balance while accommodating WTO members requests becomes increasingly difficult as the number of disputes continues to grow. Therefore, WTO success will largely depend on the ability to offer a flexible framework, which would be able to consider positions of different parties involved into negotiations.

Essay --

â€Å"Mom don’t shut off my music!† is one of the most abused phrases teenagers use while attempting to do homework or study for a test. For some, the music works perfectly as a study aid. For others, there is a struggle to comprehend the academic material with background noise going on. The benefits and disadvantages of listening to music and its impacts upon the mind have long been a subject of fascination for humans. Philosophers studied music and its effects on the body and mind back in Ancient Greece, and scientists along with researchers continue to grapple with these finds to this day. The example of students listening to music, in particular, has been a source of contention between scientists, teachers, parents, and youth. Music has physiological and psychological effects on the body, which can improve humans’ ability to take in information to perform well in school in addition to improving cognitive abilities overall. While some types of music may have m ore beneficial effects than others, research has shown that music can have a strong impact on brain function. Music’s positive effects on the mind have been shown through numerous research studies, Greek philosophical ideas, and personal anecdotes. One of the questions that scientists have looked into is whether or not the type of music a student listens to, has a differential impact upon their work. For example, would Katy Perry’s â€Å"Roar† be more or less helpful to listen to while studying than Bach’s â€Å"Trio in D Minor†? Curious researchers looked into these differences and concluded that music with lyrics requires more brain attention because those lyrics have to be processed, thus taking attention away from the academic knowledge the person is trying to acquire. However, musi... ...s increasing cognitive function, particularly in studying, are undeniable. From aspiring artists who influence our grades, to scientists in the lab deepening their understand of the effect those pop artists have on people getting those grades, music’s ability to influence the human mind is fascinating. Scientific research has shown over and over again that instrumental music can be a powerful tool to increase focus, memory, and healing. In addition to the ancient Greeks who provided us with this way of thinking, scientific understanding of music has advanced on a multitude of levels and is growing exponentially by the years. It definitely influences our daily cognitive thinking not to mention allowing us to start our day fresh. So the next time a teenager yells, â€Å"Mom, don’t turn off my music†, perhaps parents should stop and consider the benefits the music may have. Essay -- â€Å"Mom don’t shut off my music!† is one of the most abused phrases teenagers use while attempting to do homework or study for a test. For some, the music works perfectly as a study aid. For others, there is a struggle to comprehend the academic material with background noise going on. The benefits and disadvantages of listening to music and its impacts upon the mind have long been a subject of fascination for humans. Philosophers studied music and its effects on the body and mind back in Ancient Greece, and scientists along with researchers continue to grapple with these finds to this day. The example of students listening to music, in particular, has been a source of contention between scientists, teachers, parents, and youth. Music has physiological and psychological effects on the body, which can improve humans’ ability to take in information to perform well in school in addition to improving cognitive abilities overall. While some types of music may have m ore beneficial effects than others, research has shown that music can have a strong impact on brain function. Music’s positive effects on the mind have been shown through numerous research studies, Greek philosophical ideas, and personal anecdotes. One of the questions that scientists have looked into is whether or not the type of music a student listens to, has a differential impact upon their work. For example, would Katy Perry’s â€Å"Roar† be more or less helpful to listen to while studying than Bach’s â€Å"Trio in D Minor†? Curious researchers looked into these differences and concluded that music with lyrics requires more brain attention because those lyrics have to be processed, thus taking attention away from the academic knowledge the person is trying to acquire. However, musi... ...s increasing cognitive function, particularly in studying, are undeniable. From aspiring artists who influence our grades, to scientists in the lab deepening their understand of the effect those pop artists have on people getting those grades, music’s ability to influence the human mind is fascinating. Scientific research has shown over and over again that instrumental music can be a powerful tool to increase focus, memory, and healing. In addition to the ancient Greeks who provided us with this way of thinking, scientific understanding of music has advanced on a multitude of levels and is growing exponentially by the years. It definitely influences our daily cognitive thinking not to mention allowing us to start our day fresh. So the next time a teenager yells, â€Å"Mom, don’t turn off my music†, perhaps parents should stop and consider the benefits the music may have.

An Inspector Calls by J.B. Priestley Essay -- Inspector Calls Priestle

An Inspector Calls by J.B. Priestley An Inspector Calls, by J.B. Priestly, is the story of the visit by an Inspector to an apparently normal family, the Birlings. They are celebrating Sheila Birling's engagement to Gerald Croft, who is also present, when the Inspector arrives telling them of the suicide of a young girl called Eva Smith. At first they deny any knowledge of the girl, but as the play goes on the Inspector manages to show that they all helped kill her. Mr Birling had her dismissed from his factory for demanding a small increase in wages; Sheila ordered her to be dismissed from her job in a shop simply because of her pride; Gerald Croft kept her as his mistress before leaving her suddenly; Eric Birling (Mr & Mrs Birling's son) also had an affair with the girl and stole money to keep her living; and Mrs Birling used her influence to deny help to Eva Smith when she needed it most, driving her to suicide. After the Inspector's visit we can see which of the characters have learned their lesson from what the Inspector has said and which are steadfastly clinging to their old beliefs. The differing attitudes between the older and younger characters are shown by their conversations following the Inspector's departure. It is Birling's speech in Act 1 that sets the scene for the action in the play. Birling is confidently talking to Eric and Gerald about what he thinks about the future. He thinks of everything in business terms (for example, he says to Gerald that he hopes that his firm and Gerald's father's will become partners) and also is a man who thinks that a man should make his own way in life and does not believe in living in a "community. He disregards the people who preach this philos... ...ia and the Germans invaded Belgium, sending Britain and France into battle. The result was a hellish war in which millions died. Had the countries been able to live together then there would not have been a war. The fact that the play was written in the midst of the Second World War suggests that Priestly was saying that the lessons of what happened in the First World War had not been learned. In summary, An Inspector Calls details the differing attitudes of the Birling family to the events leading to Eva Smith's death and how they accept the responsibility for their actions. The older characters are too rigid to change but the younger ones are able to see their faults and accept what they have done is wrong. The play also reflects various cultural, social and historical, which reflect on the time both in which the play is set in and when it was written.

Financial Analysis of Macy’s Inc. and Nordstrom

Financial Analysis of Macy’s Inc. and Nordstrom Macy’s Inc. has established itself as a strong player in the retail industry, with over 850 Macy’s and Bloomingdale’s stores in 45 states. Macy’s competes against retail giants like Nordstrom, Kohl’s, JC penny and Saks Fifth Avenue for market share in the increasingly competitive department store industry. This financial report will choose Nordstrom as the major competitor, and serves as the comparison company. The annual report and 10-K filings were obtained from Yahoo! Finance.The financial statements for both companies used in this report are Consolidated Statement of Income, Consolidated Balance Sheets, and Consolidated Statement of Cash Flow from 2010 to 2012. All tables are included in appendix. 1. Company background & Overview Macy's Department Stores, Inc. is a U. S. chain of mid-range department stores. In addition to its internationally renowned flagship Herald Square location in Midto wn Manhattan, New York City, the company operates over 850 other stores in the United States as of September 12, 2012. Nordstrom, Inc. is an upscale fashion specialty retailer chain in the United States.Originally it is a shoe retailer, nowadays the company also sells clothing, accessories, handbags, jewelry, cosmetics, fragrances and home furnishings in some locations. There are now 231 stores operating in 31 states across the U. S. Beginning in 2008, department stores faced financial challenges partially attributed to the global economic crisis. The downturn negatively impacted department store liquidity, consumer spending and credit market conditions. Companies were able to cut operations and supply chain costs, and most have utilized the savings to improve their liquidity and the strength of their balance sheet.Also, developments in mobile phone technology are drawing more consumers away from brick-and-mortar stores toward online retail platforms. As a result, over the five year s to 2012, the number of companies is expected to decrease at an annualized rate of 31. 8% to an estimated 65 operators. 2. Financial analysis 2. 1 Horizontal analysis 2. 1. 1 Horizontal analysis of Balance Sheet In this section, we will look at the comparative statements of balance sheet of Macy’s Inc. for a three-year period. Macy’s fiscal year ends on the Saturday closest to January 31.Fiscal years 2011, 2010 and 2009 ended on January 28, 2012, January 29, 2011 and January 30, 2010, respectively. Fiscal 2009 is chosen as the base year for computing the percentage change in each account in 2010, and fiscal 2010 is the base year for computing the change in 2011. From table 1, two accounts stand out: 2010 cash and cash equivalent decreased by 13% over 2009, while in 2011 it increased by 93% over 2010. Short/Current Long Term Debt increased by 87. 6% in 2010, and kept on increased by 143% in 2011. This huge increased short term debt mainly came from 616 million 5. 35% S enior notes due 2012, 298 million 5. 75% Senior notes due 2013, and 173 million 8. 0% Senior debentures due 2012. The huge increase in short term debt in FY 2011 maybe part of the reason of the big increase in the cash and cash equivalent account. 2. 1. 2 Horizontal analysis of Income Statement From table 2, we can see that net sales for 2011 totaled $26,405 million, compared to net sales of $25,003 million for 2010, an increase of $1,402 million or 5. 6%. Part of this increase is due to an increase on the comparable store basis, and part of it is due to the 39. 6% increases from the company's Internet businesses in 2011.The successive increase in the net sales in the three year trends shows that Macy’s continues to benefit from the successful execution of the My Macy's localization strategy. In 2011, the Gain on sale of properties, impairments, store closing costs and division consolidation costs account increased 200% over 2010. This is because Macy’s had a $54 milli on gain from the sale of store leases related to the 2006 divestiture of Lord ; Taylor in 2011; while the company only announced 25 million Impairments and store closing costs for 2010. In 2011, Macy’s had the 5. 6% increase in sales.Because the management was able to control its cost of goods sold (6. 17% increase) and SG;A expenses (0. 25% increase), plus the big gain from sales of property, the company resulted a 27. 3% increase in operating income. In 2010, Macy’s net sales increased 6. 45% over 2009, part of it is due to the huge decrease in the impairments, store closing costs and division consolidation costs account. The interest expense increased in 2010 over 2009, while the same account decreased 22. 8% in 2011 over 2010. This decreases benefited from lower levels of borrowings during fiscal 2010 and the repayment of debt at maturity. . 2 Vertical analysis 2. 2. 1 Vertical analysis of Balance Sheet From table 3, we can see that accounts receivables, inventory and other current assets accounts, their percentage of total assets didn’t have big difference over the three years trend. The increase of cash and cash equivalent from 7. 1% of total assets in 2010 to 13% in 2011 is the main reason that total current asset in terms of the percentage of total assets had significant increase (from 33% to 40%). Macy’s total current liabilities represent a slightly higher percentage of total liabilities and stockholders’ equity at FY 2011 than FY 2010 and 2009.This increase is balanced by a slight decrease in the relative percentages of long-term debt. 2. 2. 2 Vertical analysis of Income Statement In table 4, the base on which all other items in the income statement are compared is net sales. Macy’s gross profit ratio was very stable and consistent over the three year trends, less than 0. 5% difference among three years. Macy’s profit margin ratio kept growing over three years: from 1. 4% in 2009 to 3. 4% in 2010, and this ratio increased to 4. 8% in 2011. The increasing profit margin indicated that Macy’s management has strong ability to control its expenses. 2. 3 Cash flow analysisTable 5 is the most recent cash flow statement for Macy’s. Net cash provided by operating activities in 2011 was $2,093 million, compared to $1,506 million provided in 2010, reflecting higher net income and a lower pension contribution in 2011. In 2011, Macy’s pension funding contributions was $375 million, which was much lower than $825 million in 2010. The capital expenditure for property and equipment and capitalized software during 2011 was $764 million, the dividends paid was $148 million. Macy’s generated sufficient amounts of cash from operations in 2011 to cover its capital expenditures and dividends.Net cash used by investing activities and financing activities was $617 and $113million respectively for 2011. Investing activities for 2011 include purchases of property and equipment totaling $555 million and capitalized software of $209 million. Cash flows from investing activities included $114 million from the disposition of property and equipment for 2011. For financing activities, Macy’s issued $800 million of debt in 2011, but it is partially offset by the acquisition of company’s common stock at cost of $500 million and the repayment of $454 million debt, and the payment of $148 million of cash dividends.With the excess amounts of cash from operations Macy’s generated in 2011, management budgeted $850 million capital expenditures for 2012, primarily related to new stores, store remodels, maintenance, the renovation of Macy's Herald Square, technology and omnichannel investments, and distribution network improvements, including construction of a new fulfillment center. 2. 4 Ratio analysis 2. 4. 1 Liquidity Analysis Table 6 is the liquidity ratios for both Macy’s and Nordstrom over a three year period. At the beginning of 2012, Macy’s had $1. 4 of current assets for every $1 current liabilities.Compared to Nordstrom, both companies have more than enough assets to cover short-term debts, but Nordstrom is more liquid than Macy’s. Macy’s cash flow from operations to current liabilities ratio has increased from 2010 to 2011, from 31. 90% to 37. 20%. It is mainly because cash generated from operations during 2011 was 40% more than it was during 2010. Both companies’ cash flow from operations to current liabilities ratio is less than one, it means that both companies have generated less cash over the year than it needs to pay off short term liabilities as at the year end. This may signal a need to raise money to meet liabilities.But Nordstrom still has higher ratio than Macy’s, which suggests that it is more liquid than Macy’s in the short term. In 2011, Macy’s only needs 4. 8 days for an account to be outstanding. And the number of days’ sale in receivable for the past three years were all less than a week. Macy’s accounts receivable turnover ratio in the three year period is much higher than Nordstrom, which implies  Macy’s extension of credit and collection of accounts receivable is more efficient. From 2009 to 2011, Macy’s kept on decreasing the days took to sell inventory, from 133 days in 2009 to 124 and 120 days in 2010 and 2011, respectively.Macy’s efficiency in managing inventory improved over years. But Nordstrom was much more efficient in selling its inventory than Macy’s. In the past three years, each year Nordstrom used half of the days that took Macy’s to sell its inventory. 2. 4. 2 Solvency Analysis The solvency of a company is the ability to repay long term debts when due. The more solvent a company is the more protected the owners and partners are from bankruptcy. Table 7 is the debt to equity ratios; debt service coverage ratios and cash flow from operations to capital expe nditure ratios for both Macy’s and Nordstrom from 2009 to 2011.Macy’s debt to equity ratio was under 1 for FY 2009 and 2010, which suggested for these two years Macy’s assets are primarily financed through equity. This ratio was 1. 06 in 2011. When the debt to equity ratio was over 1, implied the majority of assets are financed through debt, which was a red flag for Macy’s. Compared to Macy’s, Nordstrom had a much higher debt to equity ratio which was above 2 for all three years. A high ratio of 2 or more exposes a company to risk such as interest rate increases and causing creditors' uneasiness.Macy’s management is more effective custodians of their shareholder's investments than Nordstrom. A company's debt service coverage ratio refers to its ability to meet periodic obligations on outstanding liabilities with respect to its net operating revenue. Higher this figure better is the debt serving capacity. Macy’s DSCR increased from 1. 42 times in 2010 to 3. 91 times in 2011, which showed the improvement of its debt serving capacity. Nordstrom’s DSCR was higher than Macy’s in the three year period, suggested stronger debt serving capacity than Macy’s.Although the cash flow from operations to capital expenditures ratios for two companies decreased over time in three years, both companies generated enough cash from operations to finance their capital expenditures and covered dividend payments. Nordstrom’s capital expenditure was very close to Macy’s, although it generated less cash from operations than Macy’s, it paid more dividends than Macy’s every year. This is the reason that Nordstrom’s ratio was lower than Macy’s. 2. 4. 3 Profitability Analysis Profitability ratios are used to determine the company's bottom line and its return to its investors.Table 8 is the profit margin ratio, rate of return on assets and return on sales ratio for both Macyâ€⠄¢s and Nordstrom from 2009 to 2011. The profit margin is an overall indicator of management’s ability to control expenses, reflects the amount of income for each dollar of sales. Note the increase in Macy’s profit margin: from 1. 40% in 2009 to 3. 39% in 2010 and 4. 76% in 2011. Nordstrom has higher profit margin ratio than Macy’s in the three years. A higher profit margin indicates a more profitable company that  has better control over  its costs compared to  its competitors.Macy’s effective tax rate from 2009 to 2011 was 30. 9%, 35. 8% and 36. 2%. Its return on assets rations increased from 2. 31% in 2009 to 4. 82% in 2010, and 6. 64% in 2011. It suggests Macy’s generated more profits for each $1 asset. The lower the profit per dollar of assets, the more asset-intensive a business is. Macy’s ROA suggested it is very asset-heavy. Nordstrom used a statutory Federal income tax rate 35%, and its ROA was 8. 01%, 9. 37% and 9. 14% for 20 09, 1010 and 2011 respectively, which were all higher than Macy’s. The higher the return, the more efficient management is in utilizing its asset base.Nordstrom’s management does a better job than Macy’s in this case. Macy’s return on sales ratio also kept on growing over three years, from 2. 16% in 2009 to 4. 12% and 5. 35% in 2010 and 2011 respectively. It implies the company makes more profit for every $1 sales over time. But this ratio for Macy’s still lower than Nordstrom over three years period, suggested Nordstrom’s business operations are more satisfactory than Macy’s. From the profitability analysis, we can see that Macy’s kept on having a healthy development over time, its profitability ability kept on improving.Compared to Nordstrom, the ratios suggest that Macy’s still a less profitable company than Nordstrom. 2. 4. 4 DuPont Analysis DuPont equation provides a broader picture of the return the company is earn ing on its equity. It tells where a company's strength lies and where there is a room for improvement. DuPont analysis  tells us that ROE is affected by  three things: Operating efficiency, which is  measured by profit margin; Asset use efficiency, which is measured by total asset turnover; and Financial leverage, which is  measured by the equity multiplier.So the formula will be: ROE = (Net Income/Revenue)*(Revenue/Assets)*(Assets/Equity) Table 9 is the DuPont analysis for both Macy’s and Nordstrom from 2009 to 2011. Looking at the components of ROE for both companies helps explain the changes in ROE over time. Since Nordstrom had higher profit margin ratio, asset turnover rate and leverage factors, its overall ROE was much higher than Macy’s in the three year trend. It shows Nordstrom is more effective at generating profits, managing assets and finding an optimal amount of leverage, this is why it can boost its ROE.Although Macy’s ROE were lower than N ordstrom’s, its own ROE still kept on growing over years, from 7. 05% in 2009 to 15. 05% and 21. 25% in 2010 and 2011 respectively. It is result of improving its operating efficiency and asset use efficiency, which suggests Macy’s management kept on improving its performance and the company developed in a healthy and growing direction. 3. Conclusions From above analysis, Macy's, Inc. may have more financial risk than other companies in the Multiline Retail industry.It has smaller current ratio and cash from operations to current liabilities ratio than its competitors, implies less liquid in the industry. However, an examination of near-term assets and liabilities shows that, even though there are not enough liquid assets to satisfy current obligations, operating profits are more than adequate to service the debt. Accounts Receivable is typical for the industry, with 4. 8 days worth of sales outstanding. Also, Macy's, Inc. is among the most efficient companies in its in dustry at managing inventories, and it is getting better.The company only has 120 days of its Cost of Goods Sold tied up in inventory. Year over year, Macy's, Inc. has been able to grow revenues. Most impressively, the company has been able to reduce the percentage of sales devoted to selling, general and administrative costs. This was a driver that led to a net income growth from $847. 0M in 2010 to $1. 3B in 2011. Compared to its main competitor, Nordstrom, Macy’s is in a weaker financial position. In short run, as mentioned earlier, the liquidity ratios suggest that Macy’s is less liquid in the short term.In the long run, although Macy’s management is more effective custodians of their shareholder's investments than Nordstrom, Nordstrom still has stronger debt serving capacity than Macy’s and affording to pay more dividends to its shareholders. From the profitability analysis, Macy’s has smaller profit margin ratio, rate of return on assets and rate of return on sales ratio than Nordstrom, indicates that Nordstrom’s management is better at generating more profit and operating assets efficiency than Macy’s. And this result is consistent with the DuPont analysis.Appendix Table 1 Horizontal Analysis of Balance Sheet Macy's Inc. Comparative Balance SheetsPeroid Ending: End of Jan 2010-2012(all amount in thousands of dollars)| | 2012| 2011| 2010| Cash And Cash Equivalents| 2827000| 93%| 1464000| -13. 17%| 1686000| —| Accounts Receivables| 368000| 9%| 338000| -5. 59%| 358000| —| Inventory| 5117000| 8%| 4758000| 3. 10%| 4615000| —| Other Current Assets| 465000| 37%| 339000| 52. 02%| 223000| —| TOTAL CURRENT ASSETS| 8777000| 27%| 6899000| 0. 25%| 6882000| —| Property Plant and Equipment| 8420000| -4%| 8813000| -7. 0%| 9507000| —| Goodwill| 3743000| 0%| 3743000| 0. 00%| 3743000| —| Intangible Assets| 598000| -6%| 637000| -6. 05%| 678000| —| Other Assets| 557000| 3%| 539000| 10. 00%| 490000| —| TOTAL ASSETS| 22095000| 7%| 20631000| -3. 14%| 21300000| —| Accounts Payable| 5160000| 14%| 4537000| 7. 51%| 4220000| —| Short/Current Long Term Debt| 1103000| 143%| 454000| 87. 60%| 242000| —| TOTAL CURRENT LIABILITIES| 6263000| 25%| 4991000| 11. 86%| 4462000| —| Long Term Debt| 6655000| -5%| 6971000| -17. 56%| 8456000| —| Other Liabilities| 2103000| 8%| 1939000| -25. 4%| 2597000| —| Deferred Long Term Liability Charges| 1141000| -5%| 1200000| 6. 01%| 1132000| —| TOTAL LIABILITIES| 16162000| 7%| 15101000| -9. 29%| 16647000| —| Common Stock| 5000| 0%| 5000| 0. 00%| 5000| —| Retained Earnings| 4015000| 34%| 2990000| 34. 26%| 2227000| —| Treasury Stock| -2434000| 0%| -2431000| -3. 34%| -2515000| —| Capital Surplus| 5408000| -5%| 5696000| 0. 12%| 5689000| —| Other Stockholder Equity| -1061000| 45%| -730000| -3. 05%| -753000| —| TOTAL STOCKHOLDER EQUITY | 593 3000| 7%| 5530000| 18. 85%| 4653000| —| Table 2 Horizontal analysis of Income StatementMacy's Inc. Comparative Income StatementPeroid Ending: End of Jan 2010-2012(millions, except per share data)| | 2012| 2011| 2010| Net Sales| 26405| 5. 61%| 25003| 6. 45%| 23489| —| Cost of sales| 15738| 6. 17%| 14824| 6. 09%| 13973| —| Gross margin| 10667| 4. 79%| 10179| 6. 97%| 9516| —| Selling, general and administrative expenses| 8281| 0. 25%| 8260| 2. 46%| 8062| —| Gain on sale of properties, impairments, store closing costs and division consolidation costs| 25| -200. 00%| -25| -93. 61%| -391| —| Operating income| 2411| 27. 30%| 1894| 78. 17%| 1063| —| Interest expense| 447| -22. 0%| 579| 3. 02%| 562| —| Interest income| 4| -20. 00%| 5| -16. 67%| 6| —| Income before tax| 1968| 49. 09%| 1320| 160. 36%| 507| —| Federal, state and local income tax benefit (expense)| 712| 50. 53%| 473| 165. 73%| 178| —| Net income| 1256| 48. 29%| 847| 157. 45%| 329| —| Table 3 Vertical analysis of Balance Sheet Macy's Inc. Common-Size Comparative Balance SheetsPeroid Ending: End of Jan 2010-2012(all amount in thousands of dollars)| | 2012| 2011| 2010| | Dollars| Percent| Dollars| Percent| Dollars| Percent| Cash And Cash Equivalents| 2827000| 13%| 1464000| 7. 0%| 1686000| 7. 92%| Accounts Receivables| 368000| 2%| 338000| 1. 64%| 358000| 1. 68%| Inventory| 5117000| 23%| 4758000| 23. 06%| 4615000| 21. 67%| Other Current Assets| 465000| 2%| 339000| 1. 64%| 223000| 1. 05%| TOTAL CURRENT ASSETS| 8777000| 40%| 6899000| 33. 44%| 6882000| 32. 31%| Property Plant and Equipment| 8420000| 38%| 8813000| 42. 72%| 9507000| 44. 63%| Goodwill| 3743000| 17%| 3743000| 18. 14%| 3743000| 17. 57%| Intangible Assets| 598000| 3%| 637000| 3%| 678000| 3. 18%| Other Assets| 557000| 3%| 539000| 2. 61%| 490000| 2. 0%| TOTAL ASSETS| 22095000| 100%| 20631000| 100. 00%| 21300000| 100. 00%| Accounts Payable| 5160000| 23%| 4537000| 22%| 42200 00| 20%| Short/Current Long Term Debt| 1103000| 5%| 454000| 2%| 242000| 1%| TOTAL CURRENT LIABILITIES| 6263000| 28%| 4991000| 24%| 4462000| 21%| Long Term Debt| 6655000| 30%| 6971000| 34%| 8456000| 40%| Other Liabilities| 2103000| 10%| 1939000| 9%| 2597000| 12%| Deferred Long Term Liability Charges| 1141000| 5%| 1200000| 6%| 1132000| 5%| TOTAL LIABILITIES| 16162000| 73%| 15101000| 73%| 16647000| 78%| Common Stock| 5000| 0%| 5000| 0%| 5000| 0%|Retained Earnings| 4015000| 18%| 2990000| 14%| 2227000| 10%| Treasury Stock| -2434000| -11%| -2431000| -12%| -2515000| -12%| Capital Surplus| 5408000| 24%| 5696000| 28%| 5689000| 27%| Other Stockholder Equity| -1061000| -5%| -730000| -4%| -753000| -4%| TOTAL STOCKHOLDER EQUITY | 5933000| 27%| 5530000| 27%| 4653000| 22%| TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY | 22095000| 100%| 20631000| 100%| 21300000| 100%| Table 4 Vertical analysis of Income Statement Macy's Inc. Common-Size Comparative Income StatementPeroid Ending: End of Jan 2010-2012(m illions, except per share data)| | 2012| 2011| 2010| dollars| percent| dollars| percent| Dollars| Percent| Net Sales| 26405| 100. 00%| 25003| 100. 00%| 23489| 100. 00%| Cost of sales| 15738| 59. 60%| 14824| 59. 29%| 13973| 59. 49%| Gross margin| 10667| 40. 40%| 10179| 40. 71%| 9516| 40. 51%| Selling, general and administrative expenses| 8281| 31. 36%| 8260| 33. 04%| 8062| 34. 32%| Gain on sale of properties, impairments, store closing costs and division consolidation costs| 25| 0. 09%| -25| -0. 10%| -391| -1. 66%| Operating income| 2411| 9. 13%| 1894| 7. 58%| 1063| 4. 53%| Interest expense| 447| 1. 9%| 579| 2. 32%| 562| 2. 39%| Interest income| 4| 0. 02%| 5| 0. 02%| 6| 0. 03%| Income before tax| 1968| 7. 45%| 1320| 5. 28%| 507| 2. 16%| Federal, state and local income tax benefit (expense)| 712| 2. 70%| 473| 1. 89%| 178| 0. 76%| Net income| 1256| 4. 76%| 847| 3. 39%| 329| 1. 40%| Table 5 Consolidated Statements of Cash Flows (Dollars in millions)| 2011| 2010| Cash flows from operatin g activities:| Net income| 1256. 00 | 847. 00 | Depreciation and amortization| 1085. 00 | 1150. 00 | Gain on sale of properties, impairments and store closing costs| (25. 0)| 25. 00 | Decrease in working capital and other, net| (223. 00)| (516. 00)| Net cash provided by operating activities| 2093. 00 | 1506. 00 | Cash flows from investing activities:| Capital expenditures for property and equipment and capitalized software| (764. 00)| (505. 00)| Disposition of property and equipment| 114. 00 | 74. 00 | Other, net| 33. 00 | (34. 00)| Net cash used by investing activities| (617. 00)| (465. 00)| Cash flows from financing activities:| Debt issued| 800. 00 | -| Debt repaid| (454. 00)| (1245. 00)| Dividends paid| (148. 0)| (84. 00)| Acquisition of treasury stock| (502. 00)| (1. 00)| Issuance of common stock| 162. 00 | 43. 00 | Other, net| 29. 00 | 24. 00 | Net cash used by financing activities| (113. 00)| (1263. 00)| Net increase (decrease) in cash and cash equivalents| 1363. 00 | (222. 0 0)| Cash and cash equivalents at beginning of period| 1464. 00 | 1686. 00 | Cash and cash equivalents at end of period| 2827. 00 | 1464. 00 | Table6 Liquidity Ratios | Macy's| Nordstrom| | 2011| 2010| 2009| 2011| 2010| 2009| current ratio| 1. 4| 1. 38| 1. 54| 2. 2| 2. 6| 2| ash flow from operations to current liabilities| 37. 20%| 31. 90%| 36. 50%| 52. 90%| 60. 50%| 69. 20%| number of days' sale in receivables| 4. 8| 5| 6. 1| 65. 5| 72| 80| number of days' sale in inventory| 120| 124| 133| 58| 57| 61| Table7 Solvency Ratios | Macy's| Nordstorm| | 2011| 2010| 2009| 2011| 2010| 2009| debt to equity| 1. 06| 0. 9| 0. 96| 3. 34| 2. 69| 3. 19| debt service coverage ratio| 3. 91| 1. 42| 1. 6| 10. 4| 3. 48| 3. 73| cash flow from operations to capital expenditure| 350%| 390%| 469%| 192%| 253%| 309%| Table 8 Profitability Ratios | Macy's| Nordstrom| 2011| 2010| 2009| 2011| 2010| 2009| profit margin ratio| 4. 76%| 3. 39%| 1. 40%| 6. 28%| 6. 32%| 5. 11%| return on assets| 6. 64%| 4. 92%| 2. 31% | 9. 14%| 9. 37%| 8. 01%| return on sales| 5. 35%| 4. 12%| 2. 16%| 6. 70%| 6. 78%| 5. 68%| Table 9 DuPont Analysis | Macy's| Nordstrom| DuPont analysis factors| 2011| 2010| 2009| 2011| 2010| 2009| profit margin| 4. 76%| 3. 39%| 1. 40%| 6. 28%| 6. 32%| 5. 11%| asset turnover| 1. 2| 1. 21| 1. 1| 1. 28| 1. 3| 1. 31| leverage| 3. 72| 3. 73| 4. 58| 4. 34| 3. 69| 4. 19| ROE| 21. 25%| 15. 30%| 7. 05%| 34. 89%| 30. 32%| 28. 04%|