Salvation Serpent and Snake-handling Services Essay Example

Salvation: Serpent and Snake-taking care of Services Paper The preliminary of Glenn Summerford captivated Dennis Covington and made him consider snake dealing with places of worship. Covington started to leave on an excursion to his self-disclosure after his inclusion of Glenns preliminary. During the preliminary Dennis saw that he was getting amazingly inspired by snake-taking care of administrations. He additionally understood that he was befuddled about who he truly was. The preliminary made Covington comprehend that he needs to investigate the universe of snake-dealing with and choose if it was intended for him. Glenns preliminary interested Dennis, so he started setting off to a portion of the snake-taking care of administrations in Scottsboro. Covington knew nothing about snake-taking care of before he began covering the Summerford preliminary. The primary help that Dennis had gone to was in March of 1992, at The Church of Jesus with Signs Following. Dennis had been welcome to the congregation by Sister Bobbie Sue Thompson. The congregation was on Woods Cove Road in an old changed over service station and nation store with a smaller than normal steeple. At the principal administration that Covington had joined in, a snake was never at any point brought out. The Church of Jesus with Signs Following was loaded up with numerous decent individuals and keeping in mind that Dennis was joining in, he became companions with a few of its individuals. In the end The Church of Jesus with Signs Following found some conclusion and Dennis, alongside the remainder of its individuals, needed to locate another spot to hold their administrations. Sibling Carl Porter, J. L. Dyal, and the End-Time Evangelist, Brother Charles McGlocklin, started holding brush-arbor gatherings. Brush-arbor gatherings were administrations that were held under muscadine vines, honeysuckle, and starlight, and this is the place Dennis proceeded with his excursion. During the preliminary of Glenn Summerford, Dennis started to understand that he was confounded about who he truly was. Covington began searching for approaches to find out about himself and his predecessors. When Covingtons father kicked the bucket, he left Dennis a fastener brimming with research that he had been doing on their family. Dennis at last began glancing through this cover and discovered that his family is from the Appalachian Mountain territory. This is noteworthy in light of the fact that snake-taking care of is from this territory also. In the wake of learning this, Covington thought about whether snake-taking care of was in his blood. We will compose a custom paper test on Salvation: Serpent and Snake-dealing with Services explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on Salvation: Serpent and Snake-dealing with Services explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on Salvation: Serpent and Snake-dealing with Services explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Dennis kept on going to wind taking care of administrations to become familiar with it. Dennis started investigating the universe of snake-dealing with after his ongoing inclusion of the Summerford preliminary and the disclosure of where his family is from. Dennis kept on heading off to the brush-arbor gatherings until they reached a conclusion. The climate throughout the fall in Sand Mountain would not allow them to hold any gatherings. The evenings would turn cool. It additionally rains in the fall and gets haze. On one of the most recent long stretches of summer, Dennis was welcome to go to Jolo on Labor Day weekend. Dennis didn't know why he had been welcome to Jolo from the outset, until he recollected that there was a well known snake-taking care of chapel there. Dennis and two or three his companions, Jim and Melissa, left Birmingham in course to West Virginia, to locate the well known snake-taking care of chapel. They get to the congregation and it is sprinkling outside. The rock crunched under their feet as they approached the open entryway of the congregation. The congregation had framed dividers and roof fans. Inside the congregation, possessed a scent like camphor and sodden fleece. Things got somewhat insane at this congregation. Four snake boxes were a the front of the congregation. Sibling Charles got up and started conversing with the gathering and playing his guitar. A couple of different individuals started playing their instruments to oblige Brother Charles. The light in the congregation appeared to have changed. It was milder, progressively fluid. At that point Brother Carl got up and started lecturing after Brother Charles was finished. Unexpectedly everybody started moving to the music. They moved around the room and up towards the front of the congregation where the snake boxes were found. At a certain point six snakes were being taken care of. In the long run Dennis took care of snakes and he understood that snake-dealing with was in his blood. The preliminary of Glenn Summerford captivated Dennis. During the preliminary, Covington started to ponder about numerous things. Dennis turned out to be strangely keen on the snake-dealing with administrations. Covington additionally understood that he was confounded about who he truly is and that it is the ideal opportunity for an excursion of self-disclosure. During his excursion, Dennis understood that he expected to investigate the universe of snake-taking care of. Covington discovered during his excursion that snake-taking care of is in his blood. The preliminary of Glenn Summerford caused Dennis to consider numerous things and the impacts of that caused him to acknowledge who he truly is.

Censorship on the Community Essay Example for Free

Restriction on the Community Essay The Effect of Censorship on the Community and People in the Novel â€Å" Fahrenheit 451† The Novel Fahrenheit 451 abused oversight and all the antagonistic thing that can happen when a general public is controlled. There were numerous models in this novel. In the Novel Guy Montag discovers that restriction is a major piece of his locale and understands that has a negative impact and should be abrogated before it changes people for good. â€Å"If you shroud your obliviousness, nobody will hit you and youll never learn. †(Ray Bradbury). This statement is expressing that since books are edited and individuals in Montag’s zone can't peruse, they won't gain insight. They are concealing their numbness by declining to understand books. Books hold data and numerous things that can open someone’s eyes to the world to get it. In this novel there are no books so anyone might hear, and if a resident has a book or books, the books are singed to remains inside the home. The people group lives in dread of firemen. Montag is a fireman who adores consuming books, from the outset, however then runs into a more unusual who changes his point of view. As Ray Bradbury said â€Å"we were placing one foot before the other†(Ray Bradbury). That is actually what the Clarisse was doing when she ran into Montag. Clarisse doesn’t have confidence in all the oversight and act not quite the same as the remainder of things to come network. She doesn’t put stock in the books, the schools, and the TV programs being controlled. The TV programs get individuals far from the books and the schools instruct understudies that books are terrible and not required. The schools likewise controlled what the children had the option to do and the exercises they partook in. Society lives in dread in the novel Fahrenheit 451. Towards the center of the novel, the fireman, Montag understands that restriction isn't right and starts gathering books all alone. He before long beginnings conflicting with society and all the restriction. He begins perusing the books and attempts to get his significant other to peruse them also. Before long the firemen turn on him and cause him to consume don’t his own home. This shows the control causes doubt, dread, bad form, and the breaking of bonds on a general public. After he consumes his own home, he winds up executing his supervisor in light of how he acts and Montag understands that his manager may really need t kick the bucket. The control has murdered society. It causes viciousness, obliviousness, wars, and individuals who live in dread or weak. Numerous regular folks are savage and end it all likewise nobody appears to mind since it has gotten typical. Nobody appears to think about others and society is in a cavern. In Conclusion oversight terribly affects the network in Fahrenheit 451. All the additional issues and viciousness is unneeded. It is completely brought about by the profound cavern that oversight brought the spot into. The main way the assistance is by perusing the books so the spread of information can happen. The people group is consistently about to start a major world conflict war with planes flying around and reinforced hideouts all over the place. The impact of control doesn’t lead to anything great, and is continually going to wind up with an awful consummation. The Novel Fahrenheit 451 shows an ideal case of what restriction does to a general public. The school turns into a brutal spot and the individuals that should assist individuals with halting mindful. Also all the genuine things are taken to no end as it turns into an easygoing ordinary thing for individuals to hurt themselves or end it all. Restriction is awful and shouldn’t have the option to happen anyplace. Everybody ought to have the option to have their own perspectives and sentiments on a wide assortment of subjects. The more individuals express their thoughts the more the world will develop and information will spread. Individuals will get savvy, progressively shrewd, and all the more ready to realize what others need to share. This Novel is the ideal case of restriction is an awful thing. Work Cited Bradbury, Ray D. Fahrenheit 451. Beam Bradbury | Books. Harper Collins, 2001. Web. 20 Sept. 2012. . Bradbury On Fahernheit 451. Meeting by Haper Collins. RayBradbury. Haper Collins, 2001. Web. 20 Sept. 2012. . Bradbury, Ray. Fahrenheit 451 Quotes. By Ray Bradbury. N.p., n.d. Web. 30 Sept. 2012. .

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Yeah - 717 Words

They both Jump started the rise in population. The agricultural revolution happened first about 10,000 years ago. People began to grow crops, raise domestic animals, and live sedentary lifestyles. People began to live longer and produce more children. During the mid-1700s, the industrial revolution greatly increased population. It was a shift from an agricultural society to an urban society powered by fossil fuels. What is the tragedy o the commons? Explain how the concept might apply to an unregulated industry that is a source of water pollution? The tragedy of the commons was written by Garret Hardin. Hardin argued that unregulated exploitation would cause environmental depletion. What is environmental science? Name several†¦show more content†¦What is environmental ethics? Ethics is a branch of philosophy that involves the study of good and bad, of right and wrong. It includes theories such as relativism and universalism. Virtue, Categorical Imperative, and the principle of utility are three ethical standards. Environmental ethics is the application of ethical standards to relationships between humans and nonhuman entities. Compare and contrast anthropocentrism, biocentrism, and ecocentrism. Anthropocentrism describes a human-centered view of our relationship with the environment. An anthropocentric denies or ignores the notion that nonhuman entities can have rights. In contrast biocentrism ascribes value to certain living things or to the biotic realm in general. In this perpective human life and non human life both have ethical standing. Ecocentrism judges actions in terms of their effects on whole ecological systems, which consist of living and nonliving elements and the relationships among them. Differentiate between the preservation ethic and the conservation ethic. Explain the contributions of John Muir and Gifford Pinchot in the history of environmental ethics. The preservation ethic hold that we should protect our environment in a pristine, unaltered state whereas the conservation ethic people should put natural resources to use but that we have a responsibility to manage them wisely. John Muir argued that nature deserved protection for its own inherent value, but he also maintained that natureShow MoreRelatedPersonal Narrative : My Wonderful Class1187 Words   |  5 PagesZayn s head shoots up from his desk, everyone seems amused by her choice. Come on down Mr. Malik, you ve been hiding for far to long, it s time for us to hear that beautiful voice of yours! She cheers, everyone laughs at her comment, Zayn sing, yeah ion think so. Some kid that s sitting in the front says laughing. Enough Mr. Howard, we ve heard your voice and we clearly know that you have no room to j udge anyone. That shuts him up, Zayn slowly gets out of his seat, the guys cheers him onRead MoreHero s Jordan, Ian, And Benjamin Or As You835 Words   |  4 Pagesnormal day they were playing the lucky block game together and jordans computer went blue. â€Å"Uhhh guys my computer screen is blue† CaptainSparklez said confused. â€Å"What the heck do you mean your computer screen is blue?† Ssundee laughed surprised. â€Å"Yeah is this a prank I mean this is troll craft† Crainer said suspiciously. â€Å"No guys for real!† Captainsparklez said panicali Then his screen changed It was a man in a strange and creepy mask. â€Å"Hello I am Parody† Ruler of all internet viruses† â€Å"I willRead MoreRelationship Between Grace And Crystal1541 Words   |  7 Pagesbored so she thinks of calling Crystal over to talk tomorrow and of Grace went to sleep. â€Å" Hey do you want to come over to my house to talk or something?† Grace joyfully asked her. â€Å" Sure I’ll come over in about 10 minutes.† Crystal calmly replied. â€Å" Yeah no problem Crystal.† Grace told her mom that Crystal is coming over so Stacy and Grace got out snacks and drinks. They cleaned up the house and it was looking neat and clean. â€Å"Hey that is not fair mom Grace can call her friends and I can’t.† JamesRead MorePersonal Narrative : Gum And Classical Music848 Words   |  4 Pagesin the span of 3 days† overly enthusiastically. â€Å"But on the other hand the opportunities-† â€Å"You could do that.† He cut her off. â€Å"Huh? Do what? Are you even listening to me?† â€Å"Yeah yeah of course babe I’m just saying you could follow that guys lead.† She whipped her head around to look at the T.V. â€Å"Rob a house? Yeah good one. So what I was saying was that I-† â€Å"We could do it ya know.† Craig’s hazel eyes had a slight gleam as Mia’s mud brown ones filled up with annoyance as she realized he wasnRead MoreSocial Class : An Individual s Status741 Words   |  3 Pagesis a steel factory worker. He does not have a college background and feels that is why he is being disrespected at work and being treated unfairly. â€Å"This one foreman†¦college graduate†¦he was chewing me out and I was saying, â€Å"Yeah yeah, yeah.† He said, â€Å"What do mean, yeah yeah yeah†Ã¢â‚¬â„¢. Yes sir.†.’ †¦ I got broke down to a lower grade and lost twenty-five cents an hour†¦he came over and smiles at me.† (Lefevre 3). He also did not see a point in the job he had, because he could not see the end results. IfRead MoreRelationship Between Grace And Crystal1566 Words   |  7 Pagesbored so she thinks of calling Crystal over to talk tomorrow and off Grace went to sleep. â€Å" Hey do you want to come over to my house to talk or something?† Grace joyfully asked her. â€Å" Sure I’ll come over in about 10 minutes† Crystal calmly replied. â€Å" Yeah no problem Crystal† Grace told her mom that Crystal is coming over so Stacy and Grace got out snacks and drinks. They cleaned up the house and it was looking neat and clean. â€Å"Hey that is not fair mom Grace can call her friends and I can’t† James angrilyRead MoreYeah1005 Words   |  5 PagesComputer and its components Computer  : Computer itself a combination of different type of separate electronic device. i.e. Computer only will be computer if it has INPUT DEVICE, PROCESS UNIT, and OUTPUT DEVICE. Central Processing Unit (CPU)  : It is heart and mind of the computer without this unit computer unable to process. Keyboard  : This is an input device which is used to input the data into the computer. Mouse  : This is also an input device which is used to input the data into theRead MoreThe And Of The Flu Vaccine2250 Words   |  9 Pagessee me Cause I don t think that they d understand When everything s meant to be broken I just want you to know who I am And you can t fight the tears that ain t coming Or the moment of truth in your lies When everything feels like the movies Yeah you bleed just to know you re alive Synopsis of my impression: He expresses his deep connection to the girl he loves, but is frustrated by how others misjudge him. In his perception, all of society is broken and he just wants to find a silver liningRead MoreDantes Francesca and Paolo: She Loves You, Yeah, Yeah, Yeah1430 Words   |  6 PagesVanni Fucci Professor Alighieri Freshman Foundations 100 28 September 1308 Dantes Francesca and Paolo: She Loves You, Yeah, Yeah, Yeah In Canto V of The Inferno, Dante offers what seems to be a sympathetic portrait of two medieval lovers caught and condemned after re-enacting a passionate scene from Arthurian Romance. A modern reader might well find the story of Francesca da Rimini and Paolo Malatesta moving, especially when the narrator himself swoons with pity at the cantos end. It isRead MoreChapter 1 : A Short Story1427 Words   |  6 Pagesbefore smiling warmly at her. â€Å"Okay! So, we have a waiver here that you have to sign, just in case any family members try to come after us if this does not work,† Ceri snorted, crossing her arms. Yeah, right. Her thoughts wandered as she tuned him out. â€Å"...Now is that all clear?† She jolted, nodding. â€Å"Yeah yeah, thank you. For this opportunity.† She took the pen and waiver, working her jaw. This was an opportunity. She could rename herself, never have to hear the stupid name Ceri again. The people

Faculty Of Business Environment Finance Essay - Free Essay Example

Sample details Pages: 8 Words: 2330 Downloads: 6 Date added: 2017/06/26 Category Finance Essay Type Analytical essay Level High school Topics: Investment Essay Did you like this example? Hewlett is a general merchandise retailer based in Greece. This report will analyze the companys credit worthiness by reviewing its recent financial performance while considering the influence of the Greek economic climate in the same timeframe. According to the financial statements for the year ended 30 June 2012, both sales and gross profitability have grown steadily over the last three years, although less so between 2011 and 2012 as compared to the 2010/2011 figures. Don’t waste time! Our writers will create an original "Faculty Of Business Environment Finance Essay" essay for you Create order Sales revenue grew 18.9% from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬1.85B in 2010 to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬2.2B in 2011 and then 13.6% to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬2.5B in 2012. Similarly gross profit grew 16.7% from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬600M to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬700M and then 7.1% to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬750M. These growth figures however, are put into perspective by the rising costs incurred in their sales process. Operating costs have risen 16.3% from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬550M in 2010 to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬640M in 2011 and then 9.3% to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬700M in 2012, causing operating profit (profit before interest and taxes-PBIT) to drop from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬60M in 2011 to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬50M in 2012. Not surprisingly, a dividend of ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬20M has been proposed for 2012, down from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬30M the previous year. Again, to put this in perspective, consider that the company only has ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬20M in profit after tax and interest for 2012; just enough to pay the proposed dividend. The current market size for Greek store-based retailing stands at about ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬37B down from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬40B in 2011 and ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬47B in 2010 as shown in figure 1 below. With prosperity indexes being at record lows, it is no surprise that Greek retailing has suffered in recent years. The 5 biggest retailers in Greece by sales are AB Vassilopoulos, Sklavenitis, Lidl, Carrefour-Marinopoulos and Masoutis. While these 5 have maintained growth in total sales numbers over recent years, a look further down the list indicates companies with stagnant or reduced sales numbers from the Greek Wal-Mart, Jumbo, to Germanos and IKEA. With consumers becoming increasingly price conscious, retailers needing to keep the total sales level as high as p ossible have resorted to different tactics. In this regard, Hewlett has increased credit sales from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬300M in 2010 to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬400M in 2011 and then ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬600M in 2012. Figure 1: Total market size of Greek store-based retailing (Euromonitor 2012) Even with these measures, the strain of the recession on retailers has caused a streak of consolidations as a number of retailers have closed down stores. For example, Atlantic Supermarket closed its doors and a number of its former outlets were acquired by Masoutis, Lidl Hellas and AB Vassilopoulos. Similarly, outlets under the Dia brand are now Carrefour supermarkets. In a clear indication of the extent to which finances have been strained, since mid-2009, when the global economic slowdown began to bite, until mid-September last year, some 65,000 stores have been forced to shut their doors (The Guardian UK, 2012). Even with prices reduced by about 70% at the end of 2011, cash-strapped Greeks have reigned in their spending. This is not surprising considering the inflation growth percentage reaching 4.7% in 2010 and 3.3% in 2011 as shown in figure 2 below. Consumers suffering wage and pension cuts, rising inflation and a recession of a severity not seen since the Second World War ensured that shops had one of their worst Christmases on record, with retail sales down 30% on the previous year (The Guardian UK, 2012). Subsequently, a series of retailers have filed for bankruptcy in 2012 leaving more space for oligopolies to expand. Figure 2: Country file Greece (World Bank Databank 2012) Greek Banking Sector Since the sovereign debt crisis hit Greek banks in early 2010, Greek lenders have found themselves in a position where they do not have enough money to lend to businesses (Wall Street Journal, 2011). One of the reasons Greek banks are so cash strapped is the drop in bank deposits since 2010. The credit crunch and irregular practices have forced Greek banks to look towards consolidation to help control the liquidity crisis. RATIO ANALYSIS Profitability Ratio 2010 % change 2011 % change 2012 Gross Profit Margin (%) 32.4 -1.9 31.8 -5.7 30.0 Net Profit Margin (%) 5.1 +7.9 5.5 +1.8 5.6 Return on Capital Employed (%) 13.7 -2.9 13.3 +7.5 14.3 A proper credit analysis of Hewlett must consider its ability to remain viable as a business; profitability is a concern. The companys current return on capital employed (R.O.C.E) numbers indicate stagnation in this regard. It decreased from 13.7% in 2010, to 13.3% in 2011 and then increased to 14.3% in 2012. Stagnation in profits while interest payments rise gradually reduces the companys ability to make those payments (Attril Mclaney 2012, p. 336). The gross profit ratio enables further understanding of the success of the company at trading. Considering the industry involved (retail), a low profit margin percentage (averaging 31% over the past three years) is understandable as there is not a significant production process with raw materials and manufacturing costs that can be deducted from sales. In addition, retail firms tend to have much higher turnover ratios, much lower profitability on sales and much shorter operating cycles than p rimary manufacturing companies (Gombola Ketz 1983, p. 46). If the cost of sales is understood here as the cost of merchandise, then the low figures indicate the inability of Hewlett to control costs, perhaps due to inflation. In addition, as the costs of sales have increased from year to year, Hewlett appears to have failed in passing this on to the consumers resulting in wastage and a decreasing gross profit margin. Admittedly, it is difficult to increase prices in a retail sector that has witnessed a severe drop in sales. Nevertheless, it is important to note that in many stable businesses, retained profits represent the main source of income and even though they are not directly equivalent to cash, they are useful when interest rates are high (Jones 2006, p. 211). The stagnation in the net profit margin (5.5% in 2011, 5.6% in 2012) confirms that the company has not been successful in controlling overhead costs. This explains why the borrowing has increased from year to year; to cover expenses. A glance at the income statement reveals that the cost of sales increased by 20% in 2011 and 16.7% in 2012. The company might be making some profit, but that does not necessarily translate to cash-in-hand, available for spending. Liquidity Ratio 2010 % change 2011 % change 2012 Current Ratio 1.74:1 +21.8 2.12:1 -4.7% 2.02:1 Quick Ratio 0.97:1 +11.3 1.08:1 -4.6% 1.03:1 The current ratio, which gives an understanding of the liquid position of the company, has varied from 1.74:1 in 2010, to 2.12:1 in 2011 and then 2.02:1 in 2012. This is understandable considering an efficient retailer does not pile up stock but instead keeps stock at a manageable level with turnover as quick as possible. With the ratio trending above 2:1 in 2011 and 2012, the indication is that the company has sufficient current assets to turn into cash in order to meet its financial commitments. However, considering the fact that in a crisis, it is more difficult to turn stocks into cash compared to the other current assets, a more prudent measure of the ability of this company to pay its short term obligations is the quick ratio (Weetman 2010, p. 294). Similar to the current ratio, the quick ratio varied from 0.97:1 in 2010 to 1.08:1 in 2011 and then 1.03:1 in 2012. As shown by the increase in inventory from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡  ¬540M in 2011 to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬620M in 2012, poor stock control has contributed to the weakened liquidity. In the embattled Greek economy, retail sales levels have dropped as disposable income has reduced. In a country where the annual disposable income has fallen from approximately US$240B in 2011 to US$223B in 2012, consumers do not have the money to maintain previous years sales numbers. In a worst case scenario where a retailer such as Hewlett is unable to turn stock to cash quickly enough, the ratio of 1.03:1 indicates that in the short run, Hewlett has the ability to pay off its current debt without selling its inventory. Efficiency Ratio 2010 % change 2011 % change 2012 Stock Turnover Rate (times) 3.13 +1.9 3.19 -5.3 3.02 Debtor Collection Period (days) 599 -16.3 502 -23.7 383 In order to remain in this favorable position, the company must efficiently manage operations. Unfortunately, accounting profit is subject to arbitrary adjustments in-house and is not an entirely reliable tool when judging the efficiency of the company. The stock turnover rate increased by 1.9% in 2011 but decreased by 5.3% in 2012 as a result of the significant increase in stock levels. This indicates an inability of the company to sell its merchandise fast enough. The company is averaging 3 inventory turns per year; this is of particular concern to a retailer which should be capitalizing on stock that consists of fast moving consumer goods To keep stock levels manageable and encourage consumers to buy more, Hewlett appears to have encouraged more credit sales. Consequently, this has increased from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬300M in 2010 to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬600M in 2012. If debtors are slow to pay, the company will run into cash flow problems reducing its ability to cover debt. The trade debtor collection period has decreased from 599 days in 2010 to 383 days in 2012, still a considerably high figure. This is because credit sales have increased at a faster rate than the average number of debtors. So, while Hewlett might be selling more on credit, it appears to be doing so to a manageable number of debtors who appear to be paying on time. This is good for the companys immediate cash flow. Gearing Ratio 2010 % change 2011 % change 2012 Gearing Ratio (%) 46.2 +24.7 57.6 +7.8 62.1 Interest Cover (times) 1.6 -18.8 1.3 -23.1 1.0 Debt Ratio 0.71 +5.6 0.75 +4.0 0.78 Debt-to-Equity Ratio 2.3:1 +17.4 2.2:1 +22.2 3.3:1 Debt Leverage 8.9:1 -2.2 8.7:1 +1.1 8.8:1 As the company has financed itself more and more through loans in recent years, the banks concern regarding increased lending is understandable. Loans increased by 62.5% in 2011 and a further 17% in 2012. As a direct result, and exacerbated by the fact that the loans to Hewett are unsecured, the interest payable ballooned from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬25M in 2010 to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬60M in 2011 and then ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬110M in 2012. That translates to a 140% increase in 2011 followed by an 83% increase in 2012. Although profit before interest and tax (PBIT) has increased from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬95M in 2010 to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬140M in 2012, the strain of the interest payments is shown on the companys bottom line. Even though taxes have decreased, the net profit available (after tax and interest payments have been deducted) decreased from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬47M in 2010 to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬20M in 2012. To give a clearer picture of the long-term financial position of the company, the capital gearing ratio shows just how much of the company is currently financed by loans. This ratio has increased considerably from 46.2% in 2010 to 62.1% in 2012; the company is highly geared. This combined with falling net profit indicates that the company may have trouble paying interest in the future. Ideally, business financing should be a healthy combination of equity and loans, and this is not the case with Hewlett. Reserves have remained stagnant in the presence of rising loans. The balance of capital is unhealthy, especially in a depressed economy. This is shown further by the decrease in interest cover. Hewlett could cover its interest payments 3.8 times over in 2010 but can only do so 1.3 times over in 2012. In essence, the company is over committing itself in its borrowing. Looking past interest, and at the overall debt situation, liq uidity ratios give an understanding of Hewletts current ability to pay off debt based on historic numbers. To make a projection about how much of a factor debt will be in the overall picture in the future, the debt ratio must be considered. This is because it gives an idea of the companys reliance on debt for asset formation. Hewletts debt ratio has increased incrementally from in 0.71:1 in 2010, to 0.75:1 in 2011 and then 0.78:1 in 2012. This indicates that the company has increased its reliance on debt for asset formation. The increasing debt to equity ratio buttresses this point. This has increased from 2.3:1 in 2010, to 2.7:1 and then 3.3:1 in 2012 as bank loans and other interest borrowings have increased. The company is trending towards being over-leveraged resulting in a debt repayment burden that may eventually prove too much to bear. Consideration must be given to the fact that the Greek stock market has suffered greatly in the past three years as figure 3 below shows, w ith stocks most recently dropping an average of 50 index points in October 2012. This indicates that the company is hamstrung by the current economic climate and unable to significantly increase equity. Figure 3: Greek stock market performance (Trading Economics 2012) In essence, because increasing equity is difficult, Hewlett will have to cover any debt with its own cash generated. The debt leverage ratio has remained fairly constant, from 8.9:1 in 2010, to 8.7:1 in 2011 and then 8.8:1 in 2012. Ostensibly, the companys ability to cover its debt with its operating cash flow has worsened. The possibility of the company defaulting on its loans is a reality. RECOMMENDATIONS Hewletts profitability has decreased while liquidity and the efficiency of operations have fluctuated while gearing has increased. The company is overcommitted as earnings before interest and tax (EBIT) are not increasing fast enough to keep up with rising interest payments (due to the unsecured nature of the loans) resulting in lower retained profit. Based on recent performance, the ratio analysis shows that increasing lending to the company will most likely accelerate the process by which the company will eventually default on its interest payments and then ultimately its loans. To ensure the continued, profitable operations, the bank should advise the company to reduce the scale of its operations like a number of retailers in Greece have done by closing some stores. This will help to ensure the company only keeps in operation the number of stores for which it can cover expenses. LIMITATIONS There are a number of limitations that have hindered this analysis. First of all, parts of the financial statements generating process are subject to internal manipulation. Secondly, this analysis is based solely on numbers and does not take into account issues like product quality and employee performance which are key factors in financial performance. Also, ratio figures for companies in the same industry are not available for comparison. Therefore this analysis cannot prove for certain that the issues faced by Hewlett are peculiar or industry wide. The inventory turnover ratio is based on year end stock levels; access to monthly or weekly levels would give a better indication of how well the company turns over its stock. Similarly, access to information regarding the companys credit purchases would give an idea of the length of time the company is currently taking to pay its short term creditors. In addition, while the projections in this analysis are based on the current eco nomic climate in Greece, the situation is poised to change due to planned bailouts from the Eurozone and so performance trends might change.

Sexual orientation is the preferred term used when...

Sexual orientation is the preferred term used when referring to an individuals physical and or emotional attraction to the same and or opposite sex. Heterosexual, bisexual, homosexual and pansexual are all sexual orientations. An individuals gender identity and expression is distinct from their sexual orientation. Throughout life as the individual explores the world around them, they are shaped by the unique experiences and influences that are imparted upon them. All people experience life subjectively therefore there is no monolithic way of viewing or defining one’s sexual identity, however, there are particular experiences that may shape and develop specific characteristics or tendencies that a group of people may share. Andrew†¦show more content†¦As a result of having to develop in an oppositional environment the homosexual adolescent is forced to adapt in order to simply exist. This adaptation or pseudo-conformity becomes a survival skill needed to avert unwante d scrutiny. Children are influenced by markers placed in their environment in what is masculine and what is feminine from an early age. Through media, social training, and cultural traditions there is a precedent expectation that is often strictly imposed through what is known as the gender binary (which is based in traditional views/roles of men and women). Dr. Shawn M. Burn, a professor of psychology at California Polytechnic University discusses this highly debated issue in her column titled Understanding the Changing Landscape of Gender Identity published in Psychology Today. In this particular piece she assesses the evolving concept of identity through a psychological standpoint. Burn sees the gender binary as an inhibitive force that obstructs the development of self-expression to a damaging degree. 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Theories of Public Organization Process

Question: Discuss about the Theories of Public Organization Process. Answer: Introduction: The author Cecil Pigou first developed public interest theory and the regulation was supplied with respect to the public demand for the rectification of inefficient market practices. The concept of public interest and regulation theory are complex terms and cannot be defined in simple words. The main problem in defining the term public interest originates from the factor that various facets are there related to public interest. One of the key factors related to the public interest is the political factor. It has been determined that regulators make decisions regarding public interest to fulfil their self-interest rather than fulfilling the broader interest of public. The term self interest is generally connected with the requirement of strengthening their political support and gain which can be attained through achieving resources from interest group whose interest are influenced by the regulators decisions. Public interest theory explains that the regulation demands for benefit and protection from the public at large extend. The theory presumes that the markets are delicate and are expected to operate ineffectively, if not corrected. Regulators are expected to do good to the society rather than any individual interest. However, the regulators are not efficient and private players to forbid the entrance of competitors in the market manipulate them. Points of discussion: The concept of public interest was a classical form of diplomat democracy and the governments responsibility related to the theory is considered as an important part. Base on the mindset of a particular person, it can be treated as practical or non-practical. Initially the positive theory or the economic theory was introduced in the year 1971. However, it was expanded through regulation theory on a later date. As the interest theory is considered as a positive theory, it supposes that the politicians maximises the utility (Sanday 2014). Though the term usefulness was not explained in a clear view anywhere, it can be assumed as attain political power. To achieve this factors, the regulators are required to form votes, wealth and resources from the people who avail the favour from the regulators or politicians. Thus, the regulators use the money and wealth of these people and pocket the money for future use. These favours may be in various forms like price fixing, money subvention and restriction on new entrance (Harker, Mahar and Wilkes 2016). Public interest theory generally differs with the public choice theory in the way that the theory is more sceptical about the government motives and behaviour and considers the market as socially inefficient (Ehrenberg and Smith 2016). Assessment of regulations is mainly evaluated with regard to the people who were evolved in regulation and execution of their own target. Public choice theory are based on the politicians behaviour who are actively involved in forming regulation. Politicians are more likely to execute only those strategies, which will lead them towards fulfilling their target and will ensure their re-election (Frederickson et al. 2015). Generally, regulators use the following strategies for regulation: Self-regulation: Normally it is enforced with regard to the organization or professional committees. These associations form rules and regulations to impose against the members of the organization. These rules were really seemed hard to maintain for the accounting professional. Therefore, they developed the accounting standards followed by the generally accepted principles of accounting to fight against the accounting practices controlled by the government. However, few peoples are there who are not influenced by the efficacy of self-regulation as they think that the powers of imposing the regulations against their own members are not acceptable (Vohs and Baumeister 2016). Moreover, there are questions about transparency, acceptability, openness and accountability about the procedure. In addition, the regulations and rules formed by self-regulators are not easy to be proven to have been disregarded as the rules are self-serving. Criticism of these types has been raised against variou s accounting principles and standards. For example, inventory valuation has been questioned in various levels as it needs supposition about the flow of inventory, which directed to various techniques for managing the inventory (Smith and Larimer 2016). Regulation based on incentives: Although it is very usual to think that taxes are charged as a measure of penalty for discouraging few activities, it may be utilized in a positive manner. For example, Australian companies were allowed tax incentives with a condition of purchasing plant, equipment items or spending towards training of apprentices or expenditure for developing and research of any product that are used in local market or globally. The advantages of a strategy like this are that the enforcement of regulation become easier, however, at the same time it is not easy to predict the efficacies of the incentive plan (Bebbington, Unerman and O'Dwyer 2014). Control and command: Under this strategy, the regulators are very clear about the acceptable and not acceptable activities. Severe penalties are imposed strictly on the activities, which are not acceptable. For example, strict penalties are imposed on the business, which does not comply with the regulations related to safety (Dunleavy 2014). Key issues with the strategies of regulations are: It is very difficult to determine the suitable standard The strategy generally leads to over strict, inelastic and abundance of regulations As the regulators and regulated society has a close connection, it leads to detaining the regulations. For example, in the initial development stage of Australian Accounting Standards Review Board the same situation took place. Issues related to enforcement of regulations also exist In a situation like this, the standards must be balanced for the anti-competitive and potential behaviour that is, persisting on uniform standard. Disclosure regulation: Promoters for the regulation disclosure are not convinced about the regulation theory. Normally it refers to the need of the details about the item such as production of the item; environment-friendly compatibility of the product and the specification of the product. Although the requirement of financial data is not the usual connotation, the critics may also demand for the information related to finance (Hopper 2013). Theories under the umbrella of public interest are as follows: Interest group theories: This theory is the broader part of public interest theory. Regulation is linked between various groups and the promoters differ the two theories based on the factor that they have strong faith that the regulations are formed for self-interest rather than implementing for public interest (Culhane 2013). On the contrary, the corporatists stressed on the extent to which, the successful assembly agrees to enter in partnership under the regulatory regime of excluding the non-participating associations. Economic theory: This strategy complies with the choice theory that strains on the limit to which the behaviour of the government is analysed and the regulation that are initiated for maximising their own welfare. Evaluation leads to the competitive preference of the individual and target of their individual goals. Subsequently, the personal interests are served rather than the public interest. Economic and political theories are coincide with the public choice theory. It depends on the neo-classical assumption for rational choices to determine the characteristics of the politicians (Keynes 2016). Normative and positive theories for regulation must be considered as complementary and should not be considered as mutually exclusive. However, it does not include the definition of regulation framework. Institutional theories: This term emerges from a broad variation of disciplines with a broad range of social and political predictions. However, no theory believes in automatic regulation of theories. One feature of institutional theory is the socio-legal literature theory. Institutional theories with context of political science have focussed on the political institutions, structures, and procedures. Various theorists are there who do not believe on this theory and raise a conflict among the public interest and private interest. Moreover, they concentrate on the interrelationship among the private and public interests and ever-changing characteristics of these relations (Denhardt and Catlaw 2014). It is very crucial to have clear idea about the various strategies of regulation. In the past years, the discussions about regulation always stressed on the public and private interest with regard to the standards of accounting. However, the regulation concept is far wider than the set standard and its effect on the organisation of profession, their operating system and expectation from them. Moreover, the effect of dominant ideologies and power that play an important role are also considered. The appropriate choice for forming the regulation strategies will evade the arguments over the requirement of regulation (Anderson 2014). BPs Deep-water oil spill case: The biggest oil spill in the US history taken place in the Mexico gulf that is known as the BP oil spil or Mexico oil spill or Mexico oil spill. It took place due to an explosion in the deep water platform, which is 50 miles away of River Mississippi (Sammarco et al. 2013). Various lawsuits have been filed against the explosion and the numbers are still increasing. Lawsuits had been filed in state as well as federal courts. People faced economic harms from the spill of oil and demanded for compensation through applying in claim facility of Gulf coast. There are two expected claims against the case that are: long-term settlement and emergency payments. People who claimed for emergency payments were also able to file additional suits for additional losses. However, if the claimant filed for long-term settlement, they cannot file any further suit against BP (Burggren et al. 2015). Some lawsuits are mentioned below that were filed by the claimants: Injuries/deaths from the explosion General object on legal issues and lawsuits Livelihood Health of residents Health of the workers appointed for clean up Health of the residents Consolidated proceedings Various arguments against the case were as follows: Various lawsuits forced the company to pay a significant compensation to resolve the problem. If the company wants to maintain their good image and create positive feelings in the minds of the injured or the sufferer, it will be a good decision to fulfil their demand through paying the amount. Moreover, it will create feelings in the mind of the people that the company is socially responsible and that view will assist the company in gaining the faith of the people and carrying out their business in future. The only limitation about this decision is that with consideration to the companys current situation, it will be costly and can lead the company in uncomfortable position (Michel et al. 2013). BP and other involved organizations did not perform their duties in responsible manner and just escaped their duties stating the case as an accident. This statement leads a unsatisfactory feelings among the people. However, the company can regain their position through the following: Responding appropriately to eradicate the adverse effect of spill on the environment for the tourists as well as the company itself Treating the injured people through providing all the necessary facilities and offering them for future prospects Conclusion: From the above, it is concluded that, BP offered support for various organizations and conducted various programmes, they also supported various initiatives for education, training and donated huge amount to NGOs. However, if the company wants to be accounted for the clean-up processes, they must promise for full recovery. The time extent for which the area will be affected due to the after-effects of the oil spill, the company will be responsible to solve the issues. BP took long time to execute the pan to get success and it caused unaccountable wastage of time that proved to be harmful for the gulf coast. The points that could be analysed from the case are that BP simply ignored their role for crisis management and they could not prepare their shareholders for the disaster before the accident and even after the happening of the accident. To overcome any big disaster, the company must communicate with their key shareholders to generate strong trust and credibility. However, the company also lacked in this prospect; References: Anderson, J.E., 2014.Public policymaking. Cengage Learning. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. Routledge. Burggren, W., Dubansky, B., Roberts, A. and Alloy, M., 2015. Deepwater horizon oil spill as a case study for interdisciplinary cooperation within developmental biology, environmental sciences and physiology.World Journal of Engineering and Technology,3(04), p.7. Culhane, P.J., 2013.Public lands politics: Interest group influence on the Forest Service and the Bureau of Land Management. Routledge. Denhardt, R.B. and Catlaw, T.J., 2014.Theories of public organization. Cengage learning. Dunleavy, P., 2014.Democracy, bureaucracy and public choice: economic approaches in political science. Routledge. Ehrenberg, R.G. and Smith, R.S., 2016.Modern labor economics: Theory and public policy. Routledge. Frederickson, H.G., Smith, K.B., Larimer, C.W. and Licari, M., 2015.The public administration theory primer. Westview Press. Harker, R., Mahar, C. and Wilkes, C. eds., 2016.An introduction to the work of Pierre Bourdieu: The practice of theory. Springer. Hopper, T., 2013. Making accounting degrees fit for a university.Critical Perspectives on Accounting,24(2), pp.127-135. Keynes, J.M., 2016.General theory of employment, interest and money. Atlantic Publishers Dist. Michel, J., Owens, E.H., Zengel, S., Graham, A., Nixon, Z., Allard, T., Holton, W., Reimer, P.D., Lamarche, A., White, M. and Rutherford, N., 2013. Extent and degree of shoreline oiling: Deepwater Horizon oil spill, Gulf of Mexico, USA.PloS one,8(6), p.e65087. Sammarco, P.W., Kolian, S.R., Warby, R.A., Bouldin, J.L., Subra, W.A. and Porter, S.A., 2013. Distribution and concentrations of petroleum hydrocarbons associated with the BP/Deepwater Horizon Oil Spill, Gulf of Mexico.Marine pollution bulletin,73(1), pp.129-143. Sanday, P.R. ed., 2014.Anthropology and the public interest: Fieldwork and theory. Academic Press. Smith, K.B. and Larimer, C.W., 2016.The public policy theory primer. Westview Press. Vohs, K.D. and Baumeister, R.F., 2016.Handbook of self-regulation: Research, theory, and applications. Guilford Publications.