Communication Theories Essay Example | Topics and Well Written Essays - 250 words - 3

Correspondence Theories - Essay Example For this situation, the sender accepts prime accountability for the closeness between the two companions in such a case that he/she didn't advance the solicitation, the two would not have been companions. Of the considerable number of companions we have on Facebook, we will in general associate with the ones remarking on our statuses more than others. We answer their remarks and they answer our answers. Being recorded in the friend’s list is not quite the same as visiting with a companion on-line. Obviously, the last methodology advances closeness between companions. Consequently, the input impact of CMC has the second-biggest social effect. The recipient impact has the third-biggest social effect. On Facebook, we get warnings, solicitations to occasions, and solicitations to games. A large portion of the solicitations are gotten on the grounds that the sender â€Å"sends to all† in the friends’ list. The channel effect’s social effect is the least It does n't make a difference whether a message is gotten through email, online talk or message. What advances closeness is the way that a message or remark is

Bitter Imagery in Hamlet Essay -- GCSE English Literature Coursework

Harsh Imagery in Hamlet    In Hamlet, symbolism of malady, toxic substance and rot, are utilized by Shakespeare for a reason. The portrayals of sickness, toxin, and rot assist us with understanding the unpleasant connections that exist in the play and Hamlet’s own criticism. We see Hamlet’s cynicism in his discourse when he examines self destruction. The angry relationship that exists among Claudius and Hamlet is increased with the utilization of symbolism when Claudius gets some information about Polonius. Symbolism upgrades Claudius’ severe dislike of Hamlet. Shakespeare utilizes symbolism in this play to extend our comprehension of the feelings experienced.     The symbolism of rot is utilized to help appreciate the downturn Hamlet feels in his first talk about self destruction. O this also tarnished tissue would liquefy, Thaw, and resolve itself into a dew, (I;ii, 129-130) Hamlet is fundamentally imparting that he wishes not to exist in this world any longer. He needs beyond words be separated of the ground. A picture of Hamlet’s tissue, spoiling, consolidating with the dirt is created. As of now we can get a handle on Hamlet’s genuine feelings. We sympathize with his torment and his long for death. Hamlet keeps on saying How tired, stale, level, and unrewarding/Seem to me all the employments of this world! Fie on’t, ah, fie, ‘tis an unweeded garden/That develops to seed. Things rank and gross in nature/Possess it merely.(I;ii, 133-137) Here, Hamlet says his purpose behind needing to end it all is that he despises the world he lives in. He feels that his general surroundings is futi le and in disorder. We can comprehend the genuine inspiration for his self destruction. Shakespeare lets us peer into Hamlet’s soul by making these clear pictures.     Claudius’ relationship with Hamlet is drea... ...hance Hamlet's cynicism of life. Symbolism is likewise utilized fundamentally in depicting the sharp feelings that exist among Hamlet and Claudius. At the point when Claudius addresses Hamlet of the whereabouts of Polonius we see the foul relationship with the assistance of symbolism. As Claudius recognizes Hamlet's conduct and madness, he uncovers the resentment he feels towards Hamlet. In Hamlet's monologue, concerning self destruction, symbolism gives us his dim emotions. In Hamlet we really observe what a lot of profundity symbolism gives us. Symbolism of malady, toxin and rot gives us a possibility at truly understanding the genuine feelings that the characters involvement with their psyche and soul. With the symbolism made by Shakespeare, we as perusers, can really grasp the sentiments that are experienced by the characters in Hamlet, that are not generally clear yet significant.    

Couldnt We Call Them Loan Lions Or Loan Vipers by a Shark

Couldnt We Call Them Loan Lions Or Loan Vipers by a Shark Couldnt We Call Them Loan Lions? Or Loan Vipers? by a Shark Couldnt We Call Them Loan Lions? Or Loan Vipers? by a SharkI have some numbers for you. 450. 23. 1.Lets start with the first number. 450 people in the United States die falling out of bed each year.The second number, 23, is the number of annual skateboard-related deaths.And the “one?” That’s how many Americans are killed by sharks each year. And yet, sharks like me are constantly being demonized.We’re typecast as villains in movies like Jaws and Deep Blue Sea. Children songs warn of a “shark attack doo doo, doo doo doo doo.”When was the last time you saw a positive portrayal of sharks in the media? Street Sharks? It’s been off the air for over two decades, and I think it’s fair to admit that it was, perhaps, slightly derivative of Teenage Mutant Ninja Turtles.But I think nothing has been quite so pervasive, quite as subtlety damaging, as the term “loan shark.” It’s not that I have thin skin. My skin, in fact, is actually quite thick and rough. If you rub it the wrong way,  you’ll get quite the nasty cut, so believe me when I say that isn’t the issue.Sharks hunt for food. Predatory lenders hunt for profit.“Loan sharks” are lenders, often of dubious legality, who take advantage of people in unfortunate financial situations, whether it be bad credit, gambling problems, or otherwise. They offer dangerous bad credit loans and no credit check loans that trap unsuspecting borrowers in a never-ending cycle of debt.Some of them, like payday lenders, target potential customers who have nowhere else to turn. Payday loans have short payment terms, often only two weeks, and if you can’t pay back the whole amount with fees and interest in that time, you may have to pay a “rollover” fee to extend the loan another two weeks. This is a great way to start drowning in debt.They also might hide unfavorable terms in the small print of the contract you have to sign to get the loan. Or they might advertise it as a simple cash advance when in fact its a loan that comes with 500 percent APR! That’s why it’s important to scan the terms of the agreement as though it was a body of water and you were trying to find your preyâ€"like a dolphin, or a big school of tuna, or ahem But let’s get back to my initial point.What about title loans? These are another kind of short-term loan, usually about a month long, that asks borrowers to repay a large amount of money in a single lump sum. If I told you, that you had a month to pay back a $1,500 loan, would that seem doable? No, I thought not. And title loans use your car as collateral, which means that failing to pay it back could easily result in your vehicle being repossessed!Sure, sharks have anywhere from five to 50 rows of razor-sharp, terrifying teeth, but we dont take your car away just because you cant afford a 300 percent interest rate. Now, granted, if cars werent made of metal, but instead were made of, like, seal flesh, that would be an entirely different story. But I d igressWe (and by we I mean sharks) deserve better.Do you know of a single shark that has ever been a lender, let alone a crooked one? Because I don’t, and as a shark, I’m going to go out on a fin and assume I know more sharks than you do.I’m also aware that within the idiom “going out on a limb,” the limb is meant to refer to a tree branch, and not a human limb. Thus my pun about “going out on a fin” is certainly not as clever as it would have been in an alternative world where the origin of the idiom did relate to human limbs. Sadly, that is not the world we live in, and I’m sure you’ll agree that making the pun, however flawed, is better than letting it go unmade. I just wanted to head off the assumption that just because I’m a shark, I’m ignorant of idioms.On the contrary, I’m all too aware of human expressions and the harm they can cause, as is the case with “loan shark.” Although the animal kingdom is entirely devoid of lenders, I will allow the crea tive license required to refer to a crooked lender with an animal term. But so many animals would be more appropriate.What if we called predatory lenders something else instead?Are you attempting to highlight the sneakiness of predatory lenders? Everyone knows  shark fins are visible above the water as we approach. We dont so much sneak up on our prey as we wear it down from a long chase. If youre looking to capture sneakiness, sharks are not your animal. Perhaps “loan viper” would be a better fit. Or what about loan cuttlefish. Those dudes are sneaky as all heck.“Loan lion” could also be a good choice, though it might imply a majesty unbefitting of crooked lenders. But could not the same be said of “loan sharks?” We dont have the Disney movie bonafides that lions do, but I dare you to find a sea creature as majestic as we are. And dont say  Whales. Whales suck. Those guys are jerks.I hope you’ll take these humble suggestions into consideration.Sharks deserve better th an being compared to predatory lenders. We might be a little intimidating, but those guys are the real monsters. I’ve said all I plan to on the subject, and now I have to move on. Because if I don’t keep moving, water will stop passing through my gills and I will die.To learn more about predatory lending, check out these related posts and articles from OppLoans:Affordable housing shortage may be fueling the Las Vegas payday loan industryYour Guide to Cash Advance ScamsWant to Avoid No Credit Check Loans? Build an Emergency FundWhat do you think we should predatory lenders instead of loans sharks? Let us know!  You can  email us  or you can find us on  Facebook  and  Twitter.ContributorsA Shark. It swims in the ocean and eats seals.Because its a shark. D.F.A. from Cornell.

The Maginot Line Frances Defensive Failure in World War II

Built between 1930 and 1940, Frances Maginot Line was a massive system of defenses that became famous for failing to stop a German invasion. While an understanding of the Lines creation is vital to any study of World War I, World War II, and the period in between, this knowledge is also helpful when interpreting a number of modern references. The Aftermath of World War I The First World War ended on the 11th of November 1918, concluding a four-year period in which Eastern France had been almost continuously occupied by enemy forces. The conflict had killed over one million French citizens, while a further 4–5 million had been wounded; great scars ran across both the landscape and the European psyche. In the aftermath of this war, France began to ask a vital question: how should it now defend itself? This dilemma grew in importance after the Treaty of Versailles, the famous document of 1919 that was supposed to prevent further conflict by crippling and punishing the defeated countries, but whose nature and severity is now recognized as having partly caused the Second World War. Many French politicians and generals were unhappy with the terms of the treaty, believing that Germany had escaped too lightly. Some individuals, such as Field Marshall Foch, argued that Versailles was simply another armistice and that war would ultimately resume. The Question of National Defense Accordingly, the question of defense became an official matter in 1919, when the French Prime Minister   Clemenceau, discussed it with Marshal Pà ©tain, the head of the armed forces. Various studies and commissions explored many options, and three main schools of thought emerged. Two of these based their arguments on evidence gathered from the First World War, advocating a line of fortifications along Frances eastern border. A third looked toward the future. This final group, who included a certain Charles de Gaulle, believed that war would become fast and mobile, organized around tanks and other vehicles with air support. These ideas were frowned upon within France, where the consensus of opinion regarded them as being inherently aggressive and requiring outright attacks: the two defensive schools were preferred. The Lesson of Verdun The great fortifications at Verdun were judged to have been the most successful in the Great War, surviving artillery fire and suffering little internal damage. The fact that Verduns largest fortress, Douaumont, had fallen easily to a German attack in 1916 only broadened the argument: the fort had been built for a garrison of 500 troops, but the Germans found it manned by less than a fifth of that number. Large, well-built and—as attested to by Douaumont—well-maintained defenses would work. Indeed, the First World War had been a conflict of attrition in which many hundreds of miles of trenches, mainly dug from mud, reinforced by wood, and surrounded by barbed wire, had held each army at bay for several years. It was simple logic to take these ramshackle earthworks, mentally replace them with massive Douaumont-esque forts, and conclude that a planned defensive line would be wholly effective. The Two Schools of Defense The first school, whose main exponent was Marshall Joffre, wanted large quantities of troops based in a line of small, heavily defended areas from which counter-attacks could be launched against anyone advancing through the gaps. The second school, led by Pà ©tain, advocated a long, deep, and constant network of fortifications which would militarize a large area of the eastern border and hark back to the Hindenburg line. Unlike most high-ranking commanders in the Great War, Pà ©tain was considered as both a success and a hero; he was also synonymous with defensive tactics, lending great weight to the arguments for a fortified line. In 1922, the recently promoted Minister for War began to develop a compromise, based largely on the Pà ©tain model; this new voice was Andrà © Maginot. Andr Maginot Takes the Lead Fortification was a matter of grave urgency for a man called Andrà © Maginot: he believed the French government to be weak, and the safety provided by the Treaty of Versailles to be a delusion. Although Paul Painlevà © replaced him at the Ministry for War in 1924, Maginot was never completely separated from the project, often working with the new minister. Progress was made in 1926 when Maginot and Painlevà © obtained government funding for a new body, the Committee of Frontier Defense (Commission de Dà ©fense des Frontieres or CDF), to build three small experimental sections of a new defense plan, based largely on the Pà ©tain espoused Line model. After returning to the war ministry in 1929, Maginot built upon the CDFs success, securing government funding for a full-scale defensive line. There was plenty of opposition, including the Socialist and Communist parties, but Maginot worked hard to convince them all. Although he may not have visited every government ministry and office in person—as the legend states—he certainly used some compelling arguments. He cited the falling numbers of French manpower, which would reach a low-point in the 1930s, and the need to avoid any other mass bloodshed, which might delay—or even stop—the population recovery. Equally, while the Treaty of Versailles had allowed French troops to occupy the German Rhineland, they were obliged to leave by 1930; this buffer zone would need some sort of replacement. He countered the pacifists by defining the fortifications as a non-aggressive method of defense (as opposed to fast tanks or counter attacks) and pushed the classic politi cal justifications of creating jobs and stimulating industry. How the Maginot Line Was Supposed to Work The planned line had two purposes. It would halt an invasion long enough for the French to fully mobilize their own army, and then act as a solid base from which to repel the attack. Any battles would thus occur on the fringes of French territory, preventing internal damage and occupation. The Line would run along both the Franco-German and Franco-Italian borders, as both countries were considered a threat; however, the fortifications would cease at the Ardennes Forest and not continue any further north. There was one key reason for this: when the Line was being planned in the late 20s, France and Belgium were allies, and it was inconceivable that either one should build such a massive system on their shared boundary. This did not mean that the area was to go undefended, for the French developed a military plan based on the Line. With large-scale fortifications defending the southeastern border, the bulk of the French army could gather at the northeastern end, ready to enter—a nd fight in—Belgium. The joint was the Ardennes Forest, a hilly and wooded area which was considered impenetrable. Funding and Organization In the early days of 1930, the French Government granted nearly 3 billion francs to the project, a decision which was ratified by 274 votes to 26; work on the Line began immediately. Several bodies were involved in the project: locations and functions were determined by CORF, the Committee for the Organization of the Fortified Regions (Commission dOrganization des Rà ©gions Fortifà ©es, CORF), while the actual building was handled by the STG, or Technical Engineering Section (Section Technique du Gà ©nie). Development continued in three distinct phases until 1940, but Maginot did not live to see it. He died on January 7th, 1932; the project would later adopt his name. Problems During Construction The main period of construction took place between 1930–36, implementing much of the original plan. There were problems, as a sharp economic downturn required a switch from private builders to government-led initiatives, and some elements of the ambitious design had to be delayed. Conversely, Germanys remilitarization of the Rhineland provided a further, and largely threatening, stimulus.In 1936, Belgium declared itself a neutral country alongside Luxembourg and the Netherlands, effectively severing its previous allegiance with France. In theory, the Maginot Line should have been extended to cover this new border, but in practice, only a few basic defenses were added. Commentators have attacked this decision, but the original French plan—which involved fighting in Belgium—remained unaffected; of course, that plan is subject to an equal amount of criticism. The Fortress Troops With the physical infrastructure established by 1936, the main task of the next three years was to train soldiers and engineers to operate the fortifications. These Fortress Troops were not simply existing military units assigned to guard duty, rather, they were an almost unparalleled mixture of skills which included engineers and technicians alongside ground troops and artillerymen. Finally, the French declaration of war in 1939 triggered a third phase, one of refinement and reinforcement. Debate Over Costs One element of the Maginot Line that has always divided historians is the cost. Some argue that the original design was too large, or that the construction used too much money, causing the project to be downsized. They often cite the dearth of fortifications along the Belgian border as a sign that the funding had run out. Others claim that the construction actually used less money than was allotted and that the few billion francs were far less, perhaps even 90% less than the cost of De Gaulles mechanized force. In 1934, Pà ©tain obtained another billion francs to help the project, an act which is often interpreted as an outward sign of overspending. However, this could also be interpreted as a desire to improve and extend the Line. Only a detailed study of government records and accounts can solve this debate. Significance of the Line Narratives on the Maginot Line often, and quite rightly, point out that it could easily have been called the Pà ©tain or Painlevà © Line. The former provided the initial impetus—and his reputation gave it a necessary weight—while the latter contributed a great deal to the planning and design. But it was Andrà © Maginot who provided the necessary political drive, pushing the plan through a reluctant parliament: a formidable task in any era. However, the significance and cause of the Maginot Line go beyond individuals, for it was a physical manifestation of French fears. The aftermath of World War I had left France desperate to guarantee the safety of its borders from a strongly perceived German threat, while at the same time avoiding, perhaps even ignoring, the possibility of another conflict. Fortifications allowed fewer men to hold larger areas for longer, with a lower loss of life, and the French people jumped at the chance. The Maginot Line Forts The Maginot Line was not a single continuous structure like the Great Wall of China or Hadrians Wall. Instead, it was composed of over five hundred separate buildings, each arranged according to a detailed but inconsistent plan. The key units were the large forts or Ouvrages which were located within 9 miles of each other; these vast bases held over 1000 troops and housed artillery. Other smaller forms of ouvrage were positioned between their larger brethren, holding either 500 or 200 men, with a proportional drop in firepower. The forts were solid buildings capable of withstanding heavy fire. The surface areas were protected by steel-reinforced concrete, which was up to 3.5 meters thick, a depth capable of withstanding multiple direct hits. The steel cupolas, elevating domes through which gunners could fire, were 30–35 centimeters deep. In total, the  Ouvrages  numbered 58 on the eastern section and 50 on the Italian one, with most able to fire upon the two nearest positions of equal size, and everything in between. Smaller Structures The network of forts formed a backbone for many more defenses. There were hundreds of casements: small, multi-story blocks located less than a mile apart, each providing a secure base. From these, a handful of troops could attack invading forces and protect their neighboring casements. Ditches, anti-tank works, and minefields screened every position, while observation posts and forward defenses allowed the main line an early warning. Variation There was variation: some areas had far heavier concentrations of troops and buildings, while others were without fortresses and artillery. The strongest regions were those around Metz, Lauter, and Alsace, while the Rhine was one of the weakest. The Alpine Line, that part which guarded the French-Italian border, was also slightly different, as it incorporated a large number of existing forts and defenses. These were concentrated around mountain passes and other potential weak points, enhancing the Alps own ancient, and natural, defensive line. In short, the Maginot line was a dense, multi-layered system, providing what has often been described as a continuous line of fire along a long front; however, the quantity of this firepower and the size of the defenses varied. Use of Technology Crucially, the Line was more than simple geography and concrete: it had been designed with the latest in technological and engineering know-how. The larger forts were over six stories deep, vast underground complexes that included hospitals, trains, and long air-conditioned galleries. Soldiers could live and sleep underground, while internal machine gun posts and traps repelled any intruders. The Maginot Line was certainly an advanced defensive position—it is believed that some areas could withstand an atomic bomb—and the forts became a marvel of their age, as kings, presidents, and other dignitaries visited these futuristic subterranean dwellings. Historical Inspiration The Line was not without precedent. In the aftermath of the 1870 Franco-Prussian War, in which the French had been beaten, a system of forts was constructed around Verdun. The largest was Douaumont, a sunken fortress showing hardly more than its concrete roof and its gun turrets above ground. Below lies a labyrinth of corridors, barrack rooms, munitions stores, and latrines: a dripping echoing tomb...(Ousby, Occupation: The Ordeal of France, Pimlico, 1997, p. 2). Aside from the last clause, this could be a description of the Maginot Ouvrages; indeed, Douaumont was Frances largest and best-designed  fort of the period. Equally, the Belgian engineer Henri Brialmont created several large fortified networks before the Great War, most of which involved a system of forts located set distances apart; he also used elevating steel cupolas.The Maginot plan used the best of these ideas, rejecting the weak points. Brailmont had intended to aid communication and defense by connecting some of hi s forts with trenches, but their eventual absence allowed German troops to simply advance past the fortifications; the Maginot line used reinforced underground tunnels and interlocking fields of fire. Equally, and most importantly for the veterans of Verdun, the Line would be fully and constantly staffed, so there could be no repeat of the undermanned Douaumonts swift loss. Other Nations Also Built Defenses France was not alone in its post-war (or, as it would later be considered, inter-war) building. Italy, Finland, Germany, Czechoslovakia, Greece, Belgium, and the USSR all built or improved defensive lines, although these varied hugely in their nature and design. When placed in the context of Western Europes defensive development, the Maginot Line was a logical continuation, a planned distillation of everything people believed they had learned so far. Maginot, Pà ©tain, and others thought they were learning from the recent past, and using state of the art engineering to create an ideal shield from attack. It is, therefore, perhaps unfortunate that warfare developed in a different direction. 1940: Germany Invades France There are many small debates, partly among military enthusiasts and wargamers, as to how an attacking force should go about conquering the Maginot Line: how would it stand up to various types of assault? Historians usually avoid this question—perhaps just making an oblique comment about the Line never being fully realized—because of events in 1940, when  Hitler  subjected France to a swift and humiliating conquest. World War II had begun with a  German invasion of Poland. The Nazi plan  to invade France, the Sichelschnitt (cut of the sickle), involved three armies, one facing Belgium, one facing the Maginot Line, and another part-way between the two, opposite the Ardennes. Army Group C, under the command of General von Leeb, appeared to have the unenviable task of advancing through the Line, but they were simply a diversion, whose mere presence would tie down French troops and prevent their use as reinforcements.  On May 10th 1940 , the Germans northern army, Group A, attacked the Netherlands, moving through and into Belgium. Parts of the French and British Army moved up and across to meet them; at this point, the war resembled many French military plans, in which troops used the Maginot Line as a hinge to advance and resist the attack in Belgium. The German Army Skirts the Maginot Line The key difference was Army Group B, which advanced across Luxembourg, Belgium, and then straight through the Ardennes. Well over a million German troops and 1,500 tanks crossed the supposedly impenetrable forest with ease, using roads and tracks. They met little opposition, for the French units in this area had almost no air-support and few ways of stopping the German bombers. By May 15th, Group B was clear of all defenses, and the French army began to wilt. The advance of Groups A and B continued unabated until May 24, when they halted just outside Dunkirk. By June 9th, German forces had swung down behind the Maginot Line, cutting it off from the rest of France. Many of the fortress troops surrendered after the armistice, but others held on; they had little success and were captured. Limited Action The Line did take part in some battles, as there were various minor German attacks from the front and the rear. Equally, the Alpine section proved wholly successful, halting the belated Italian invasion until the armistice. Conversely, the  allies  themselves had to cross the defenses in late 1944, as German troops used the Maginot fortifications as focal points for resistance and counter attack. This resulted in heavy fighting around Metz and, at the very end of the year, Alsace. The Line After 1945 The defenses did not simply disappear after the Second World War; indeed the Line was returned to active service. Some forts were modernized, while others were adapted to resist nuclear attack. However, the Line had fallen out of favor by 1969, and the next decade saw many  ouvrages  and casements sold to private buyers. The rest fell into decay. Modern uses are many and varied, apparently including mushroom farms and discos, as well as many excellent museums. There is also a thriving community of explorers, people who like to visit these mammoth decaying structures with just their handheld lights and a sense of adventure (as well as a good deal of risk). Post War Blame: Was the Maginot Line at Fault? When France looked for explanations in the aftermath of World War II, the Maginot Line must have seemed an obvious target: its sole purpose had been to stop another invasion. Unsurprisingly, the Line received severe criticism, ultimately becoming an object of international derision. There had been vocal opposition  before  the war—including that of De Gaulle, who stressed that the French would be able to do nothing but hide behind their forts and watch Europe tear itself apart—but this was scant compared to the condemnation that followed. Modern commentators tend to focus on the question of failure, and although opinions vary enormously, the conclusions are generally negative. Ian Ousby sums up one extreme perfectly: Time treats few things more cruelly than the futuristic fantasies of past generations, particularly when they are actually realised in concrete and steel. Hindsight makes it abundantly clear that the Maginot Line was a foolish misdirection of energy when it was conceived, a dangerous distraction of time and money when it was built, and a pitiful irrelevance when the German invasion did come in 1940. Most glaringly, it concentrated on the Rhineland and left Frances 400-kilometer border with Belgium unfortified. (Ousby,  Occupation: The Ordeal of France, Pimlico, 1997, p. 14) Debate Still Exists Over Blame Opposing arguments usually reinterpret this last point, claiming that the Line itself was wholly successful: it was either another part of the plan (for instance, fighting in Belgium), or its execution that failed. For many, this is too fine a distinction and a tacit omission that the real fortifications differed too much from the original ideals, making them a failure in practice. Indeed, the Maginot Line was and continues to be portrayed in many different ways. Was it intended to be an utterly impenetrable barrier, or did people just begin to think that? Was the Lines purpose to direct an attacking army around through Belgium, or was the length just a terrible mistake? And if it was meant to guide an army, did somebody forget? Equally, was the security of the Line itself flawed and never fully completed? There is little chance of any agreement, but what is certain is that the Line never faced a direct attack, and it was too short to be anything other than a diversion. Conclusion Discussions of the Maginot Line have to cover more than just the defenses because the project had other ramifications. It was costly and time-consuming, requiring billions of francs and a mass of raw materials; however, this expenditure was reinvested into the French economy, perhaps contributing as much as it removed. Equally, military spending and planning were focused  on  the Line, encouraging a defensive attitude that slowed the development of new weapons and tactics. Had the rest of Europe followed suit, the Maginot Line may have been vindicated, but countries like Germany followed very different paths, investing in tanks and planes. Commentators claim that this Maginot mentality spread across the French nation as a whole, encouraging defensive, non-progressive thinking in government and elsewhere. Diplomacy also suffered—how can you ally with other nations if all you are planning to do is resist your own invasion? Ultimately, the Maginot Line probably did more to ha rm France than it ever did to aid it.

No Two Snowflakes Alike - True or False

Youve likely been told no two snowflakes are alike -- that each is as individual as a human fingerprint. Yet, if youve had the chance to closely examine snowflakes, some snow crystals do look like others. Whats the truth? It depends how closely you look. To understand why theres dispute about snowflake similarity, start by understanding how snowflakes work. How Snowflakes Form Snowflakes are crystals of water, which has the chemical formula H2O. There are multiple ways water molecules can bond and stack with each other, depending on the temperature, air pressure, and concentration of water in the atmosphere (humidity). Generally the chemical bonds in the water molecule dictate the traditional 6-sided snowflake shape. One a crystal starts forming, it uses the initial structure as the basis to form branches. The branches may continue to grow or they can melt and reform depending on conditions. Why Two Snowflakes Can Look the Same Since a group of snowflakes falling at the same time form under similar conditions, theres a decent chance if you look at enough snowflakes, two or more will look the same to the naked eye or under a light microscope. If you compare snow crystals at the early stages or formation, before they have had a chance to branch out much, the odds that two of them might look alike is high. Snow scientist  Jon Nelson at Ritsumeikan University in Kyoto, Japan, says snowflakes kept between  8.6 ºF and 12.2 ºF (-13 ºC and -11 ºC) maintain these simple structures for a long time and can fall to Earth, where it would be hard to tell them apart just looking at them. Although many snowflakes are six-sided branched structures (dendrites) or hexagonal plates, other snow crystals form needles, which basically look much like each other. Needles form between 21 °F and 25 °F and sometimes reach the ground intact. If you consider snow needles and columns to be snow flakes, you have examples of crystals that look alike. Why No Two Snowflakes Are Alike While snowflakes might appear the same, at a molecular level, its very nearly impossible for two to be the same. There are multiple reasons for this: Water is made from a mixture of hydrogen and oxygen isotopes. These isotopes have slightly different properties from each other, altering the crystal structure formed using them. While the three natural isotopes of oxygen dont significantly affect crystal structure, the three isotopes of hydrogen are distinctly different. About 1 in 3,000 water molecules contains the hydrogen isotope deuterium. Even if one snowflake contains the same number of deuterium atoms as another snowflake, they wont occur in the exact same places in the crystals.Snowflakes are made up of so many molecules, its unlikely any two snowflakes are exactly the same size. Snow scientist  Charles Knight with the National Center for Atmospheric Research in Boulder, Colorado estimates each snow crystal contains around 10,000,000,000,000,000,000 water molecules. The number of ways these molecules can arrange themselves is nearly infinite. Each snowflake is exposed to slightly different conditions, so even if you starte d with two identical crystals, they wouldnt be the same as each by the time they reached the surface. Its like comparing identical twins. They might share the same DNA, but they are different from each other, especially as time passes and they have unique experiences.Each snowflake forms around a tiny particle, like a dust mote or pollen particle. Since the shape and size of the starting material isnt the same, snowflakes dont even start out alike. To summarize, its fair to say sometimes two snowflakes look alike, especially if they are simple shapes, but if you examine any two snowflakes closely enough, each will be unique.

Essay About Twttin Free Essays

Hint, Bryon Douglas, who needs to go through his personal journey, has a friend, Mark, who is a tedious person who is endangering Bryon, and causes Bryon to aka a life-changing decision in order to fully mature; I once had to go on a profound personal journey to adapt to middle school. In this â€Å"then† period, Bryon was influenced by Mark. For example, on page 23, Bryon and Mark had the following conversation still in the mood for a little action? ‘Sure’ said† By â€Å"action† Mark meant fighting. We will write a custom essay sample on Essay About Twttin or any similar topic only for you Order Now This shows that Mark influenced Bryon. He was probably so influenced by Mark who was his best friend from childhood. Mark grew into a manipulative and disarming teen. Bryon was doing illegal and irresponsible actions, but he felt bad about hem. However Mark,had no regrets. In Baryon’s current lifestyle he is a calm person who stands up for the right and legal things. At this time, he is no longer friends with Mark because Mark was in prison due to Baryon’s calling the cops on Mark for selling drugs. On page 154 Bryon narrated â€Å"l ended up with straight As that semester†¦ † After his transformation, he had better logic. L developed and changed in order to survive middle school by pacing my work. I became more earnest about how much time I have to complete something and when I should start. In conclusion, Bryon matured because he abandoned Mark and made a personal exploration of who he really is; I made a rough choice for the better to adapt to middle school. Byron made his personal journey by calling the police on Mark as an act of self preservation because Byron saw Mark doing something really dangerous, and realized that he did not want to be Mark’s friend. Knew it was a bad idea to put things off to the last minute, even though it pained me to give up on my free time. Change is inevitable. How to cite Essay About Twttin, Essays

Opportunities in Making Business with Computing- myassignmenthelp

Question: Discuss about theOpportunities in Making Business with Mobile Computing. Answer: Introduction The concept of mobile computing, smartphone, android, iPhones and many more are getting a lot of attention. So much is happening across the world based on mobile computing and the pace is gaining a lot of speed. In the current world, there is number of business leader along chief data manager that are faced with a lot of decisions associated with mobile computing and it ranges from simple options of whether to properly embrace the concept of mobile computing and with more complexed decision making like what platform of mobile to use for instance IOS, Android or Windows and for what purpose it can be used (Botta et al., 2016). Project Objective The objective of the report is to identify the opportunities associated with the mobile phone in current tine and its impact of companys performance. Project Scope Applications are playing a very important role in an exceptional manner by adopting mobile in the current consumer based space. All kind apps are used for every possible thing and it goes from looking for things in nearby location to checking the latest news of the world or simple activity of playing games. The mobile phones are becoming an important part of our routine lives that company expects it to be an effortless flow in the business survival as well as become a crucial part associated with how people will work (Hansmann et al., 2013). Literature Review Mobile devices can mean or associate with any wireless collection of data, interactions as well as presentation based device which ranges from smart phone to many more advanced technologies like RFID based tags and readers. But the main attention here is primarily on the personal computing machines like tablets, PCs and smartphones. Following are the capabilities for developing the required business value: Ability to provide enriched experience visually: every company looked on in complete awe when the publications starts appearing on newly released gadgets. Integration of print, videos, image and sound in high amount of resolution in the right format (Hashem et al., 2015). The same kind of interactive and multimedia based work is present in digital based sales kit that permit sales executives to demonstrate the assorted products that ranges from furnishing to complicated electrical tools in a clear as well as easy to use communicative platform. An ability to deal with data whenever required: one of the best thing in mobile computing is associated with important, right data at fingertips of the people that have updated data about customers buying pattern and product preference to data associated with competitors operations in the area that surrounds the location of consumers. (Balasubramaniam, 2015) Ability of users to collect important data at source based on time and to move through the process chain rapidly: this ranges from collection of data for the customers next order in addition to sending it in wireless manner to the supervisor so that the collection is updated information about the inventories of product in the warehouse that uses barcode reader associated with mobile device (Hu et al., 2015). Ability to enforce the procedure: the process ranges between the decision to make sure that the field sales workforce have right and updated information about the present pricing, promotion as well as discount schemes to make sure that field sales as well as services based staff can be placed in its right direction. (Basha, Umar Abbas, 2014) Methods in which mobile phone and application can create value for business Following are the number of steps to consider while planning the adoption of mobile computing technology: Start the business not with the right platform and understand the processes in the business that can gain advantages from mobile computing. It is very to get completely amazed by the updated smartphone or other devices in this category. But, it is also normal to stay clear with practical kind of approach when recognizing mobile computing options (Kietzmann et al., 2013). Here it is very important to initiate the process with value chain procedure and the business analytics process in the company. It is also important to use traditional process based scan tools, recognize the business challenges, areas where the company is not actually meeting customer service based expectations. Understanding of the process that can improve the mobile computing and understand the overall value of improvement: once the company is clear with the fundamental cause of such challenges as well as pain points, one must ask which of them can be improved by the usage of mobile computing (Bertini, Ctarci et al., 2009). For instance, an industrial based product company operate in a country like Thailand was highly disappointed with the mean time from when the product can be offered until payment is taken. The organization also analyse the order based fulfilment procedure as well as also discover that it look for three to five orders also. The organisation can now look to make it right by covering all kind of people like truck driver with mobile based point of delivery system that can permit the consumer to sign on an Enterprise Digital help that will print a delivery based document for the retaining the customer and suddenly transmit the signed document back to billing section and the reason is that the invoice can be properly prepared as well as issued on same dates (Lamsfus et al., 2015). There is one more example, where the Thai organisation sells products by using the vans of cash (Buyya et al., 2009). Because of nature of the product, they usually transform the policy for pricing as well as discount and promotions schemes. At any given time, the price or change in promotion, sales staff must contact the field sales staff. (Deepak Pradeep, 2012) There is also time when communication is not complete or it can be delayed and the results become quite inconsistent by nature with new prices or promotion and usually th e lost amount of sales or revenue. Research Questions/Hypothesis Primary Question How mobile phone and application in it can help in creating value in business? Secondary Questions What kind of business process or workforce can function will gain advantage from the introduction of mobile computing? What kind of applications are required to support the business process or workforce? Research Design and Methodology Qualitative research The qualitative research is called or termed as exploratory research and it is also utilised to get more benefit from the clarity in many basic reason, motivations and views. It also helps in providing an insight into issue or helps in developing ideas or hypotheses for many kinds of potential level quantitative research. This research will help in uncovering the prevailing trend in opinions and further dive far deeper into the issue. The collection method used here will be mix of unstructured or semi-structured methods. Some common kind of techniques consist of focus group, interview at individual level and observations (Laudon and Laudon, 2016). The complete sample size is primarily small and the current respondent are selected to fulfil the quota. Quantitative research Another kind of research used in report is quantitative research that can quantify the issue by ways of developing numerical information that can further change into many usable kinds of statistics. It is also utilised to quantify the approach, views, attitude and other discussed elements. Quantitative method of data collection is very structured than qualitative data collection ways. The method consists of many kinds of surveys like paper based surveys, online surveys or for that matter mobile survey (Sultan, 2014). It will also consist of face to face interaction, telephonic interviews and many more. Research Limitations The study has some limitations as well. The finding will have to be interpreted in a careful manner. Firstly, like any other studies, the research discussed here was restricted by the methods used to perform the same. Secondly, the study is done in a cross-sectional method and can be assessed the perception in surveys of the obligations at the time. Time Schedule (Research plan) Conclusion Everything these highly depend on the speed of the broadband and the concept of Wi-Fi hotspots are also becoming more common with increased communication also meant that data can be transferred rapidly and the concept of mobile video calls is completely do-able. The concept of mobile computing is now making everything perfect as well as feasible and studies have turned over the management of old fear of people will not work properly from home is now an old concept (Turner et al., 2014). Employees working from home must put in record of number of hours they contributed and are more impactful since it lacks the interruption from other employees. Reference Balasubramanian, T. (2015) 'Mobile Computing An Introduction With Issues In Mobile Security', International Journal of Review and Research in Applied Sciences and Engineering, vol. 7, no. 1, pp. 15-19. Basha, A.D., Umar, I.N. and Abbas, M. (2014) 'Mobile Applications as Cloud Computing: Implementation and Challenge', International Journal of Information and Electronics Engineering, vol. 4, no. 1, Jan, pp. 36-40. Bertini, E., Catarci, T., Dix, A., Gabrielli, S., Kimani, S. and Santucci, G. (2009) 'mobile computingand society', International Journal of Mobile Human Computer Interaction, vol. 1, no. 1, Jan-Mar, pp. 20-41. Botta, A., De Donato, W., Persico, V. and Pescap, A., 2016. Integration of cloud computing and internet of things: a survey.Future Generation Computer Systems,56, pp.684-700. Buyya, R., Yeo, C.S., Venugopal, S., Broberg, J. and Brandic, I. (2009) 'Cloud computing and emerging IT platforms: Vision, hype, and reality for delivering computing as the 5th utility', Future Generation Computer Systems, vol. 25, pp. 599-616. Deepak, G. and Pradeep, B.S. (2012) 'Challenging Issues and Limitations of Mobile Computing', Int.J.Computer Techology Applications, vol. 3, no. 1, Jan-Feb, pp. 177-181. Hansmann, U., Merk, L., Nicklous, M.S. and Stober, T., 2013.Pervasive computing handbook. Springer Science Business Media. Hashem, I.A.T., Yaqoob, I., Anuar, N.B., Mokhtar, S., Gani, A. and Khan, S.U., 2015. The rise of big data on cloud computing: Review and open research issues.Information Systems,47, pp.98-115. Hu, Y.C., Patel, M., Sabella, D., Sprecher, N. and Young, V., 2015. Mobile edge computingA key technology towards 5G.ETSI White Paper,11(11), pp.1-16. Kietzmann, J., Plangger, K., Eaton, B., Heilgenberg, K., Pitt, L. and Berthon, P., 2013. Mobility at work: A typology of mobile communities of practice and contextual ambidexterity.The Journal of Strategic Information Systems,22(4), pp.282-297. Lamsfus, C., Wang, D., Alzua-Sorzabal, A. and Xiang, Z., 2015. Going mobile: Defining context for on-the-go travelers.Journal of Travel Research,54(6), pp.691-701. Laudon, K.C. and Laudon, J.P., 2016. Management information system. Pearson Education India. Sultan, N., 2014. Making use of cloud computing for healthcare provision: Opportunities and challenges.International Journal of Information Management,34(2), pp.177-184. Turner, V., Gantz, J.F., Reinsel, D. and Minton, S., 2014. The digital universe of opportunities: Rich data and the increasing value of the internet of things.IDC Analyze the Future.

Insufficient information in research topic Essay Example

Insufficient information in research topic Paper When you obtain an order branded write my research paper what is your first reaction? The most prudent thing to do is to contact the customer. You need more information to be able to process their request. You need to know if write my research paper is an open research paper in terms of the choice of the thesis statement or whether the customer erroneously omitted this information. The customer needs to explain if there are special instructions in terms of formatting, reference styles or restriction on the age of the reference materials. The customer needs to state when they expect to receive the draft paper and subsequently the final paper. You need to enter into an agreement with the customer on the charges, the means of payment as well as when the payment is due. How long should be the paper and what does the customer really expect to be captured in terms of the content? They need to let you know the level of writing for which the paper relates. Is it an undergraduate paper or is it a PhD dissertation. This will also help you decide on the personnel who will handle the order. We will write a custom essay sample on Insufficient information in research topic specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Insufficient information in research topic specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Insufficient information in research topic specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It is more than clear that write my research paper is an insufficient information in research topic which doesnt allow the writer to proceed with assignment and start writing. You have no topic to write on and no knowledge of what is expected of you. You have no bench mark in terms of customer expectations against which to assess your progress. Gather as much information as possible and ensure you are at par with the customer in terms of what they expect of the final product. You need also to exchange contacts to ensure you keep in touch for consultation and reporting on progress. Until all these issues are ironed out, do not proceed to writing.

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buy custom Literacy Development essay Literacy development is an integral part of human development. Literacy development in children begins with their ability to learn how to write and read. Developing positive language skills at an early age is instrumental in increasing his or her opportunities in the world. Literacy learning begins at an early stage of human development, as early as the first three years of childhood. During this period, the ability to speak, learn and think develops. Literacy can be described as the ability to communicate and connect with the rest of the world. One of the key factors that determine literacy in childhood at earlier stages of development is the level of vocabulary. Children who acquire substantial oral vocabulary find it easier to learn than those who do not. The relationship between learning and vocabulary implies that children who have acquired vocabulary can easily read and comprehend written language (Morrow Gambrell, 2011). This means that they are easily enabled and accorded further opportunities by their ability to read words and learn their meaning. This means that they can continuously improve their skill through more reading and understanding, a skill that is aided by a childs substantial oral vocabulary. Children with substantial oral vocabulary easily recognize words, and this enriches their ability to learn. Having a large vocabulary or the ability to know more words enable children to learn how to read and write. Studies have indicated that there is a positive relationship between vocabulary knowledge and easier learning (Dickson Neuman, 2003). Knowledge can be easily acquired when a child can recognize words and have the ability to learn to read and write. Phonological awareness is enhanced by learning and knowing more words. Phonological awareness can be directly linked to literacy outcomes. Just as vocabulary level can be easily linked to the ability to learnto read and write (Morrow Gambrell, 2011). Using literature for educating children provides teachers with an indispensable tool that can enable enhancement of childhood vocabulary. Exposing children to literature enables children to develop more vocabulary and learn language structure with sophistication. Children increase their vocabularies as they read more literature; this is essential in developing and improvin their reading skills. Exposing children to literature enables to develop a lot of background knowledge through exposure to different experiences provided in literature (Connor, et al., 2009). This background knowledge is essential in aiding children to learn about content and relate it in the context with their reading experience. This helps children to differentiate spoken and written language. Literature enables children to acquire reading interests early in their lives, what enables children to enjoy reading for pleasure and learning purposes. Literature has been recognized as an indispensable tool that provides daily reading opportunities to children. Literature also provides children with opportunities to develop interpretive skills critical analysis skills by integrating themes into literature (Dickson Neuman, 2003). Reading also enables children to develop their oral and written skills by exposing children to writing skills and the written word. Literature also helps in developing oral skills through its ability to provide children with a large source of vocabulary. In addition, literature provides children with opportunities that include children reading out loudly the literature books availed to them. According to Connor, et al., (2009) literature gives children ideal opportunities to develop critical reading skills. They argue that exposing children to literature enables them to acquire background knowledge that is essential in enabling children to learn howw to construct meanings from written and spoken words. This enables children to improve their communication skills and opens avenues to develop their full potential. Scholars have over the years recognized the existence of a strong relationship that links speaking, thinking and listening to the ability to read and write. This implies that writing and reading is an essential component of literacy development. Human development involves a number of critical processes, among them literacy development. Literacy development in children begins with their ability to learn how to write and read. Developing literacy skills at an early age is instrumental in increasing opportunities in the world for any given individual. Learning and literacy have been found to form concrete foundations to children from an early age for their development (Dickson Neuman, 2003). During the earlier stages of childhood, the ability to speak, learn, think and reason begins to develop. Literacy can, therefore, be described as the process that begins to develop from earlier stages of childhood. One of the crucial factors that determine literacy in childhood at earlier stages of development is the level of vocabulary. Children who acquire substantial oral vocabulary find it easier to learn. The relationship between learning and vocabulary implies that increasing the level of vocabulary enhances his or her learning abilities. Literature can be used as an essential tool that can provide with the capabilities to enhance their vocabularies, develop more vocabulary and learning to read and write. This is a crucial ingredient in the human development process. Children increase their vocabularies by reading more literature, what helps improve their reading and writing skills. Therefore, regular exposure of children to literature is essential in enabling children to develop into productive adults and fully exploit their potential. Buy custom Literacy Development essay

The history of Money Assignment Example | Topics and Well Written Essays - 250 words

The history of Money - Assignment Example This is because it made the quantifying of value of goods and services easier. Traders required coins for buying and selling goods, and paying other services such as labor and transport (Davies & Bank 11). The other factor, which facilitated the spread of coin money, is the need for more slaves to work in manufacturing industries. Most of the products were hand made, and this implies that factory owners required more slaves to work in their factories. Factory owners, therefore, required coinage money to buy slaves, as it was the only legal tender available during that time in Greece and other neighboring nations (Davies & Bank 13). Many historians have developed several differences between the Roman Empire and the modern day America. First, the United States was founded on rebellion against British Empire in the name of self-governance and freedom (Davies & Bank 18). While Romans valued their status as masters of the known world, only a few Americans brag their own imperialism. In the ancient times, most people perceived Greece as the world’s superpower, and a nation living in democracy with the ideal liberty, life and happiness. In contrary, most people currently perceive the U.S. as nation trying to force its ways as the world’s superpower (Davies & Bank 19). In term of money, the ancient Roman Empire coin was one of the major trading currencies, along side other currencies such as Greek coin, and the U.S. dollar is also one of the major trading currencies alongside other currencies such s GBP,AUD and JPY (Davies & Bank

The assignment is for Environmental Compliance & Safety class

The is for Environmental Compliance & Safety class - Assignment Example The Clean Air Act enabled United States to enforce laws that meet minimum standards for air quality. The Act requires the EPA to come up with and enforce regulations that guard the general public against exposure to hazardous wastes. Factors determining whether negligence has been involved in releasing hazardous materials into the environment are knowledge of the generator of hazardous material and provisions in the environment laws. A person is said to be negligible in releasing hazardous waste into the environment if he has full knowledge that he generates hazardous waste in his company and goes ahead and release it to the environment without considering its impacts to the environment (Dennison, 1995). Also, a person is negligible if he understands the provisions in Clean Air Act, but contravenes the provisions. Negligent action can be said to be a failure of doing something or observing the degree of care, which is required in the discharging of a responsibility, which the individual charged with negligence ought to have done to the injured party. In this case, the negligent individual is liable to all the problems caused by failing to undertake his responsibility. RCRA categorizes hazardous waste into eight categories, which are ignitable waste, corrosive waste, reactive waste, acute hazardous waste, toxicity characteristic waste, waste from specific and non-specific sources, toxic waste and discarded unused chemical waste. These categories help the RCRA in grouping of the hazardous waste (Dennison, 1995). Furthermore, waste can be categorized using four criteria. These are ignitability, reactivity, corrosivity, and toxicity. Ignitable wastes are those that are flammable when exposed to a source of fire. Reactive wastes are those that react with various elements and compounds in the environment. Corrosive wastes are those wastes that cause wear and tear of substances in the environment. Toxic

Discovering The Kingdom Of God

Discovering The Kingdom Of God INTRODUCTION Do we really know what the Kingdom of God is, or are we only speculating? Is it that personal hope that one day after our death we will enter into the Kingdom of God and have eternal life? Or is it something else that we as human beings cannot grasp with our limited mindset. Whatever the outcome, let us explore this magnificent topic to get the best possible answer. As Christians we must be able to have Biblical answers to theological questions. 1. Write an essay presenting a biblical view of the nature of the Kingdom of God and exploring the implications of your understanding of the kingdom for ministry today: We must start off by asking ourselves the question: What does the Kingdom of God mean to us as Christians. To many this is maybe another irrelevant religious term used to describe the unrealistic visions of Christians. Some may even see the existence of the Kingdom of God altogether as part of the Church (Ladd 1981:2-3). One theologian by the name of Adolf von Harnack, when confronted over the issue, wrote the following: The Kingdom of God comes by coming to the individual, by entering into his soul and laying hold of it. For Adolf von Harnack, the Kingdom of God meant that the Spirit of life was to come and fill people personally. This hope was a universal hope for the whole creation. People had to interact with one another and the whole of creation to receive this eternal life (Moltmann 1996:131). Even Albert Schweitzer (Ladd 1981:3) says the Kingdom of God is supernatural and part of the future. Should we take the above mentioned as the only answers for the Kingdom of God or shoul d we go to the Word of God and find what it has to say about the Kingdom of God. Yes, we should definitely find the Scriptural truths in the Word of God that explains the Kingdom of God to us. First of all, the Kingdom of God is where God rules. In Jeremiah 31:33-34, LASB God writes the rights of His kingdom in our hearts and He wants us to obey Him in glory and honour (Ladd 1981:6). We see His kingdom exist in the spiritual realm which is not presently visible to our eyes, but we can persevere in faith that someday the Kingdom of God will come in all its fullness. Psalm 103:19, LASB The Lord has established His throne in heaven, and His kingdom rules over all (Ladd 1981:6-7). The Kingdom of God is both in the present and in the future. We read that many times Jesus referred to the Kingdom of God in the future tense Assuredly, I say to you, I will no longer drink of the fruit of the vine until that day when I drink it new in the Kingdom of God (Mark 14:25, LASB). Other times He indicated that the Kingdom of God was already present. Then sometimes He preached that the Kingdom of God was nearby (you could almost touch the kingdom). So we can see that the Kingdom of God progr ess through us (by spreading the Gospel) on the earth here and now (Ladd 1981:8-9). The Kingdom of God is unavailable to people that practice acts of sin. We read in the Bible the following: Do you not know that the unrighteous will not inherit the kingdom of God? Do not be deceived. Neither fornicators, nor idolaters, nor adulterers, nor homosexuals, nor sodomites, nor thieves, nor covetous, nor drunkards, nor revilers, nor extortioners will inherit the kingdom of God (1 Corinthians 6:9-10, LASB). So if you are practicing some of the above and you die, you will not inherit the Kingdom of God, but if you are cleansed and forgiven by the blood of Jesus Christ, and sin no more and then die, the Kingdom of God is at hand. With the resurrection comes the Kingdom of God (Ladd 1981:11-13). In the Old Testament we also find the Kingdom of God spoken of for the first time, although the term itself is not directly used. Israel did not really care about the term Kingdom of God; they only worried about themselves and their rebellious ways. This was very sad because God actually wanted to prepare Israel to find hope in the coming of the King. For unto us a Child is born, Unto us a Son is given; And the government will be upon His shoulders. And His name will be called Wonderful, Counselor, Mighty God, Everlasting Father, Prince of Peace (Isaiah 9:6, LASB). This King was to deliver all people from their slavery to sin (Williams 1992:15-16). We see in the New Testament the establishment of the Kingdom of God. Jesus Christ was born to be the Ruler for us. When Jesus stood on trial for His life, before Pilate, Pilate asked Him, Are You the King of the Jews? He answered him and said, It is as you say (Luke 23:3, LASB). So we see that Jesus did tell him that He was a King, but Jes us also indicated to him that His Kingdom was not of this world. This scripture says it all, God was the Supreme Ruler and Jesus Christ was going to rule all nations of the earth (Williams 1992:17-18). Matthew records Jesus using the phrase Kingdom of heaven while Mark and Luke uses the phrase Kingdom of God. When the two are measured against one another, they are almost identical (Ridderbos 1996:39). In the above paragraphs I have tried to capture a biblical view of the nature of the Kingdom of God and know that with this discovery comes a profound responsibility for us as part of a ministry. So in closing I realised the following: Jesus tells us to seek first the Kingdom of God and Gods righteousness, and if we do, everything will fall into place. God has got one desire for us and that is to please Him and follow Him. God must be glorified here on earth because by doing so has both current and eternal implications. Our time, talents, treasures, attitudes and actions must be to serve God. We must avail ourselves to help others come to a personal relationship with Jesus Christ, so that they may be saved from their sins as well, so that they can start to seek the Kingdom of God now and in the future. Conclusion Morphew (1991:52) said the following: There is every reason to be filled with hope the confident expectation that we move from the victory Christ has already obtained, to the victory of Christ still to be obtained. What a great priviledge to know that the Kingdom of God is coming and everything will change. To know that we have some insight into the Kingdom of God, but for now, change begins in us. Let us produce the Kingdom on earth through the will of God. Bibliography Barton B B, Beers R A and Galvin J C (eds) 1996. Life Application Study Bible. Wheaton, IL: Tyndale House Publishers. Ladd G D 1981. The Gospel of the Kingdom. Grand Rapids: Eerdmans. Moltmann J 1996. The Coming of God: Christian Eschatology. St Albans Place, London: SCM Press. Morphew D J 1991. Breakthrough: Discovering the Kingdom. Cape Town: Struik Christian Books. Ridderbos H N 1996. In DRW Wood (ed.), New Bible Dictionary, 647-650. Downers Grove: InterVarsity Press. Williams J R 1992. Renewal Theology, vol. 3. Grand Rapids: Zondervan. INTRODUCTION It is said that warfare is not only a physical reality, but it is also a spiritual reality. The enemy is around us and within us. Satan and his demonic forces are constantly prepared for an attack on Gods children. The great weapon that Satan employs in his attacks is the sinful nature of every human being. The question we must then ask ourselves is the following: First of all, is Satan really the ruler of the earth and are we under his rule. Secondly, did Jesus Christ then lost authority over us. Thirdly, can we really believe The Ransom Theory as the ultimate truth? Let us investigate the outcome so as to understand the enemys weaknesses and strengths without being afraid of him. ASSIGNMENT 2 Write an essay disputing the claim that Satan has the right and title deed to the earth. Be sure to address each of the implications listed below: The Ransom Theory of the Atonement cannot be dismissed as summarily as it usually is if indeed Satan had a right to the souls of men. The Ransom Theory personally for me creates the picture of God and Satan sitting at a table playing a deck of cards. Satan has just won and now rules the world. In an attempt to save the world and its people, God tries to negotiate or bribe Satan to give Him back the world. So God with His back against the wall gives His Son, Jesus Christ as ransom. When Origen formulated the doctrine, he said the following: It was Satan rather than God who demanded Christs blood, thus initiating this aspect of the transaction. So the ransom was determined by, paid to, and accepted by Satan. This mitigates to some extent the charge that the ransom theory makes God somewhat of a dishonest dealer (Erickson 1996:53-56). Really, we cannot believe this, for God is an honest and truthful Ruler. In Genesis 3 when Adam and Eve ate of the forbidden fruit, Satan tried to tempt everyone away from God, but he couldnt do it. Although Adam and Eve were disobedient, God was still in control. I think the idea that made some to think the title deed of the earth was passed over to Satan was the fact that God gave us our own will and some people want to believe in Satan ruling the earth. Yes, Satan is powerful, but Jesus is more powerful. Jesuss resurrection shattered Satans power and showed Gods unconditional love for us. To overcome Satan we need faithful allegiance to Gods Word and stay away from sin (Gross 1990:114-115). Jesus said: Now is the judgment of this world, now the ruler of this world will be cast out (John 12:31, LASB). Postmillennialism too becomes far more attractive and reasonable when viewed in the light of inter-kingdom conflict: If the purpose of God is to win back territory from the enemy then truimphalism and kingdom now theology is tenable. To think that Jesus Christ will return after Christians (Not Jesus Christ Himself) have established the Kingdom on this earth sounds very attractive and promising. All of us wants to believe that this world will become better and better. We want to be heroes and save this world before Jesus Christ comes. However, this is not the Biblical view of the world in the end times. Triumphalism and kingdom now theology are acceptable, but only for people that believe in Postmillenialism (Erickson 1996:160-161). We as Christians must find balance between winning back the Kingdom of God and awaiting eternal life. We should spread the Gospel until Jesus Christ comes to save us. To think that there is nothing to fear or that we are Superman is insane. Paul explains that there are difficult times for Christian service. But know this, that in the last days perilous times will come: For men will be lovers of themselves, lovers of money, boasters, proud, blasphemers, disobedient to parents, unthankful, unholy, unloving, unforgiving, slanderers, without self-control, brutal, despisers of good, traitors, headstrong, haughty, lovers of pleasure rather than lovers of God, having a form of godliness but denying its power. And from such people turn away! (2 Timothy 3:1-5, LASB). Morphew (1991) says that A triumphalist approach will produce unreal people who live in a spiritual bubble, or worse, arrogance and fanaticism that brings the name of Jesus into disrepute. Similarly, spiritual warfare concepts such as taking our cities for God, so much in vogue nowadays, would need to be aggressively practiced. I disagree with this concept of running around chasing the enemy. Who do we serve, Jesus Christ or Satan? As being part of the military I have realized one thing, warfare in this instance should be defensive and not offensive. We have victory in our spiritual warfare by standing in prayer and not running around trying to rebuke Satan every time something goes wrong. It is by knowing the truth and submitting to God in obedience that the devil runs (Moriarty 1992:150-151). 2 Corinthians 10:4-6, LASB For the weapons of our warfare are not carnal but mighty in God for pulling down strongholds, casting down arguments and every high thing that exalts itself against the knowledge of God, bringing every thought into captivity to the obedience of Christ, and being ready to punish all disobedience when your obedience is fulfilled. When Jesus Christ arose and ascended, He revealed His victory over Satan, taking with Him those whom the devil had captured. The victory of Jesus Christ is the victory of all who are saved by faith in Him. Satan has no legitimate authority over Christians. The only influence he enjoys in our lives is when we yield to him (Moriarty 1992:153-154). It is true what Moriarty (1992:150) says The Devil does not need to be outshouted; he needs to be outtruthed. The implications for Church life also need to be considered: If the primary function of the church is to conduct a war then a hierarchical form of government would be appropriate and mega churches more effective than small family congregations. First of all we must remember that the main purpose of the church is for the praise of Gods glory and His wonderful grace. The church need not to change to really conduct war against Satan and remember that a church is not confined to four walls, the church of Jesus Christ is people. For me a small family congregation has got the same power as a mega church. Many churches and especially the new charismatics believe that the church needs a special army of Christian believers to worship with force to wipe out the devil and his demons. The people sing songs to chase away the demons and the devils and forget what the main purpose of spiritual warfare is all about. People forget that Jesus Christ is now head of the church, the ultimate authority over the world and we are the body. If we work, serve or worship together in holiness, we are one body in unity. Satan will not be able to stand when we worship together against him (Moriarty 1992:149-151). For we do not wrestle against flesh and blood, but against principalities, against powers, against the rulers of the darkness of this age, against spiritual hosts of wickedness in the heavenly places (Ephesians 6:12, LASB). Conclusion You have read all the above arguments that were made and must make a decision. Do you serve Jesus Christ or Satan? Just remember, Christians will always be in battle, being a soldier for Jesus Christ is not an option, it is a command. Do not get excited about Satan; rather get excited about Gods Kingdom and eternal life. Bibliography Barton B B, Beers R A and Galvin J C (eds) 1996. Life Application Study Bible. Wheaton, IL: Tyndale House Publishers. Erickson M J 1996. Christian Theology (2nd ed.). Grand Rapids: Eerdmans. Erickson M J 1996. Contemporary Options in Eschatology. Grand Rapids: Baker Books. Gross E N 1990. Miracles, Demons, and Spiritual Warfare. Grand Rapids: Baker Book House. Moriarty M G 1992. The New Charismatics. Grand Rapids: Zondervan. Morphew D J 1991. Breakthrough: Discovering the Kingdom. Cape Town: Struik Christian Books. INTRODUCTION Jesus handed down all His power and authority to us, but do we really appreciate this enormous opportunity to continue the legacy of Jesus Christ. Some people say that they do not experience the amazing works of God displayed in their lives. Did Jesus Christ loose His power and authority? Or is something wrong in us; we who proclaim that we belong to Jesus Christ. Let us find the answers and rekindle the flame of boldness, obedience, courage and power through Jesus Christ. ASSIGNMENT 3 3.1. The task of extending the kingdom. I agree with both these statements for the following reasons: Jesus did give authority and power to His disciples. But go rather to the lost sheep of the house of Israel. And as you go, preach, saying, The kingdom of heaven is at hand. Heal the sick, cleanse the lepers, raise the dead, cast out demons. Freely you have received, freely give (Matthew 10:6-8, LASB). The disciples had tremendous results as they ministered with authority in Jesus name. In Luke 4:18-20, LASB Jesus told Peter and Andrew to leave their fishing business and become fishers of men, to help others find God. They had to practise Christs teachings and share the gospel with others (Grudem 1994:83). Jesus also went and designated seventy messengers. These disciples were not fully qualified, but their willingness and their awareness of Jesus power made them excellent candidates to reach all people. We read that when the seventy returned, they were delighted and full of victory. Then the seventy returned with joy, saying, Lord, even the demons are subject to us in Your name (Luk e 10:17, LASB) (Grudem 1994:92). Yes I agree, we the men and women of this world needs to preach the gospel based on the fact that Jesus Christ died on the cross and through His resurrection. Yes, we can still make use of Satan through our selfishness and sin, but do we really what to hamper our relationship with God. If we do not preach the gospel, teach the principles of the kingdom of God, heal the sick and deliver the demonised, who will. John 14:12, LASB Most assuredly, I say to you, he who believes in Me, the works that I do he will do also; and greater works than these he will do, because I go to My Father. Jesus Christ gave the bible to teach and direct, the Church to support and the Holy Spirit to annoint. 3.2. The role of deliverance in extending the kingdom. Are demons described in the Scriptures as malignant entities with identity and personality? Give reasoning and references. Yes I would say that demons are distinct persons with indentities and personalities. Each has a name, though we only know the names of a few, for example the serpent (snake) in the Garden of Eden. Demons possess supernatural intelligence. They demonstrated insight into the identify of Jesus when He healed all the sick and demon-possessed. Then He healed many who were sick with various diseases, and cast out many demons; and He did not allow the demons to speak, because they knew Him (Mark 1:34, LASB). They definitely know their future. The two demon-possessed men when they saw Jesus thought He was only going to torment them at the end of the world. And suddenly they cried out, saying, What have we to do with You, Jesus, You Son of God? Have You come here to torment us before the time? (Matthew 8:29, LASB). How did the Lord Jesus deal with demons by counselling or medicating the victim, or by delivering him/her with a word of command? Give reasoning and references. Jesus made use of practical examples in His dealings with demons and there were always people to witness this events. And He was preaching in their synagogues throughout all Galilee, and casting out demons (Mark 1:39, LASB). Jesus used His name to cast out demons. And these signs will follow those who believe: In My name they will cast out demons; they will speak with new tongues; (Mark 16:17, LASB). Jesus cast demons not only out of people with evil spirits, but also out of people who were not affected by demons. Some of the people never even realised their sickness were caused by demons. When the sun was setting, all those who had any that were sick with various diseases brought them to Him; and He laid His hands on every one of them and healed them. And demons also came out of many, crying out and saying, You are the Chri st, the Son of God! (Luke 4:40-41, LASB). Is it the Lords expectation that we should deal with demonic conditions in the same way as He did? Give reasons and references. Firstly, Jesus wants us to use the spiritual armour He gave us. Therefore take up the whole armour of God, that you may be able to withstand in the evil day, and having done all, to stand (Ephesians 6:13, LASB). Without the armour people will be vulnerable to Satans attack. We must walk in honesty, righteousness, faith, love, hope, peace, readiness, speaking the Word of God and praying in the Spirit. We need all this to be successful against Satan and his demons. Jesus expects us to stand against Satan. We need wisdom and power from God to overcome them. We should walk in love, though this will definitely frustrate the demons. Jesus prayed for people and so should we. We should also know the truth, and the truth will make us free. 3.3. The role of prayer in extending the kingdom. Below are three statements about the role prayer plays in extending the kingdom of God. Which one do you support and why? I want to agree with the first two statements. The second statement more than the first. Prayer is the foundation of every Christian person (Wegerle 1997:3). We should by now realise the value of prayer otherwise we will never be moved to do things. Day and night we must pray. This Book of the Law shall not depart from your mouth, but you shall meditate in it day and night, that you may observe to do according to all that is written in it (Joshua 1:8, LASB). Prayer produces a strength (a spiritual strength) that can get things done. Assuredly, I say to you, among those born of women there has not risen one greater than John the Baptist; but he who is least in the kingdom of heaven is greater than he. And from the days of John the Baptist until now the kingdom of heaven suffers violence, and the violent take it by force (Matthew 11, 11-12, LASB) (Wegerle 1997:4). To pray you do not have to prepare any special formulas. God knows our hearts, if our hearts are pure and good, we can tell God anything (Grudem 1994:61). Prayer definitely releases the power and authority of God. In Matthew 16:19, LASB Jesus made an enormously big statement. Jesus gave us the keys to His kingdom. With this keys we can open the heavenly treasure-house hear on earth. We have the authority to bind Satan and his demons and change the behaviour (sins) of people (Wegerle 1997:16-18). Prayer is not an acknowledgement of need. God knows what we want and we must keep on praying in faith (Grudem 1994:57). 3.4. The role of the Spirit in extending the kingdom. Evaluate the contentions made in the quotation below and support your views with Scripture. We have entered into the time where great treasures of knowledge are revealed and teached to men and women by the Holy Spirit (Grudem 1994:112). We the annointed messengers should walk in the Spirit and deliver this knowledge. I say then: Walk in the Spirit, and you shall not fulfill the lust of the flesh. For the flesh lusts against the Spirit, and the Spirit against the flesh; and these are contrary to one another, so that you do not do the things that you wish. But if you are led by the Spirit, you are not under the law (Galatians 5:16-18, LASB). The Holy Spirit is Jesus Christs representative in the church. Jesus took His seat in heaven and the Holy Spirit came down to begin the work of building up the body of Christ (Grudem 1994:113-114). For by one Spirit we were all baptised into the body whether Jews or Greeks, whether slaves or free and have all been made to drink into one Spirit (1 Corinthians 12:13, LASB). We must get accustomed to proclaiming the Gospel with the Holy Spirit sent down to us with power. And you became followers of us and of the Lord, having received the word in much affliction, with joy of the Holy Spirit, so that you became examples to all in Macedonia and Achaia who believe (1 Thessalonians 1:6-7, LASB). No pastor can preach the Word of God without consulting the Holy Spirit for annointing. The Holy Spirit can manifest Himself in a Church service and create an atmosphere of love. Usually then people submit their lives and wills to Jesus Christ (Grudem 1994:111-112). Now hope does not disappoint, because the love of God has been poured out in our hearts by the Holy Spirit (Romans 5:5, LASB). 3.5. The role of sign gifts in extending the kingdom. Comment on the logic in the following quotations by John MacArthur. Contrast MacArthurs views with those of teachers from the Charismatic movement. Finally, indicate your views on the meaning of Hebrews 2:3-4. The first quotation for me personally gives the idea that God is not truly present and that God did not leave us anything. It feels as if the line Once the Word was complete, it was all over really means that Jesus do not exist for us today and God will never be glorified. Then the Messiah is not authentic and true anymore (MacArthur 1992:127). I might agree with him on some issues for instance, we read in the Bible that Jesus and the disciples did wonderful miracles and healings. They raised the dead, healed cut-off ears and restored the crippled. The miracles of healing today is not so intense and frequent as in Jesus time. I want to agree in what Edward Gross (1990:36-37) believes. God does work miracles today. He says that God will never oppose His Word. He honors His Word even in greater ways than He honors His own name (Psalm 138:2, LASB). Miracles and healings will keep on happening. Jesus ministry has given to us His teachings. Although we did not see these miracles and signs , we base our believe on the people in the Bible that were eyewitnesses. This must be encouragement for us to go on and perservere because I do believe in a miracle working God. In the second quotation I agree that miracles, wonders and sign gifts were given to the first generation apostles. And when He had called His twelve disciples to Him, He gave them power over unclean spirits, to cast them out, and to heal all kinds of sickness and all kinds of disease (Matthew 10:1, LASB). Let us face it, even during the apostolic age Christians could not do signs and miracles. Those qualities were unique to the apostels (MacArthur 1992:126). But, what I do believe is that God intervenes supernaturally in human beings today. God can heal people inspite of what medicine say. All things are possible with God. But Jesus looked at them and said to them, With men this is impossible, but with God all things are possible (Matthew 19:26, LASB). Conclusion Most of the time we are limiting our own power, but it is Gods will to release the power in me and you. Let us not deprive ourselves the opportunity to be in the spirit, but be guided by the Holy Spirit. The Kingdom of God is extending everyday more and more because it is the mind of God. In the Kingdom of God are peace, love and perfect joy.

Financial Ratios: TESCO and J. Sainsbury Essay

1. Introduction The purpose of this report is to conduct a comparative ratio analysis of the financial statements of J. Sainsbury PLC and Tesco PLC for the year-ending 2013. The financial information that is provided from each company’s annual report and the comparison between them will help possible users of this analysis to understand not only the differences between these two companies but also each company’s weaknesses and strengths. Below, the profiles of the two companies will be referred as well as eight accounting ratios for each company will be presented in order to have the appropriate financial information to analyse. Furthermore, the possible users of this analysis will be identified and all their differing information requirements will be mentioned. Finally, there will be provided a short discussion on the importance of supplementing financial analysis with non-financial considerations and a general conclusion will be made which will contain a summary of the main findings of this report. 1 .1 Tesco’s PLC profile Tesco PLC (Public Limited Company) is a food retail company which operates in nine markets with 923 stores across the world. It employs more over 240,000 people which sell its products giving access to 260 million people (Tesco PLC., 2014). Over the past five years, Tesco has expanded from the UK’s supermarkets into new countries with new products and services including a major non-food business. More specifically, the company has started to sell electrical devices, internet shopping, toys, sports equipment, home entertainment, home shop, cook shop and furniture. Also it provides financial services in cooperation with Royal Bank of Scotland serving 3.4  million customers which reveals the company’s intentions to expand in new markets. 1.2 J. Sainsbury’s Profile Sainsbury PLC is engaged in grocery and related retailing. The company’s activities are organised into three segments which are retailing (supermarkets and convenience), financial services (Sainsbury’s Bank), and Property investments (The British Land Company PLC and Land Securities PLC) (Reuters, 2014). The Company employs around 150,000 people and it operates over 1,000 stores acquiring 572 supermarkets and 440 convenience stores. The Company also acquires an online entertainment company, Global Media Vault Limited and HMV Group plc’s holding in Anobii Limited, a social network and online retailer of e-books. 2. Financial-accounting information and ratios According to Roger Hussey (Hussey, 1999), the financial accounting information is primarily concerned with communicating a ‘true and fair view’ of the financial performance and financial position of an entity to external parties in accordance with established principles, legal requirements and accounting standards. The general purpose of financial statements is to provide information that is useful to a wide range of users for making economic decisions and assessing the organizational management (IFRS, 2014). Accounting ratios are related with this information and their purpose is to describe a quantitative relationship between two values permitting the comparison of company’s performance with the previous years, competitors and with the industry benchmarks. Below, profitability, liquidity, working capital control and financial risk ratios will be presented and compared for the two companies providing the appropriate financial information. 2.1 Profitability and efficiency ratios The main objective of a financial statement analysis is to value a firm’s equity securities which mean that the firm has to ensure its profitability for the future (Mackenzie et al., 2013). Profitability and efficiency ratios are used by financial information users in order to assess the firm’s operating performance. They provide information about how much profit the firm makes in relation with its sales and how efficiently the business is using its assets to generate revenue. 2.1.3 Return on capital employed (ROCE) is a financial ratio that measures the percentage return on the total funds employed in the business and shows how effective management is in generating revenue and controlling costs. TESCO plc has slightly a bigger ROCE percentage than its comparable company J. Sainsbury which fact for some people would be irrelevant but if it will be examined in depth it can be comprehended that TESCO company has a better management because it uses more efficiently its capital. 2.1.3 Asset turnover ratio TESCO GROUP Asset turnover ratio  £m Sales revenue 64,826 Capital employed 22,550 Asset turnover (%) 287,47 % J. Sainsbury Asset turnover ratio  £m Sales revenue 23,303 Capital employed 9,580 Asset turnover (%) 243,24% Asset (or capital) turnover ratio measures how many times the capital employed was turned over during the year to achieve the revenue which fact indicates the efficiency of the company’s deployment of its assets. The above tables show that even though the two companies surpass the rank of one hundred percent which means that their capital employed was turned over at least one time during 2013, TESCO exceeds J. Sainsbury for 44, 23 %. This fact demonstrate that TESCO deploys almost a half time more efficiently its assets than J. Sainsbury and in accounting terms it is explained as 2.87 dollars were generated per dollar of assets 2.2 Liquidity and working capital control 2.2.1 Current ratio TESCO GROUP Current ratio  £m Current assets 13,096 Current liabilities 5,889 Current Ratio x:1 2.22:1 J. Sainsbury Current ratio  £m Current assets 1,914 Current liabilities 3,115 Current Ratio x:1 0.61:1 Current ratio is a liquidity ratio that measures the ability of the company to meet its short-term obligations (liabilities) such as debt and payables with its short-term assets such as cash, receivables and inventory. TESCO’s current ratio is estimated to 2.22:1 and it absolutely does not seem to have any liquidity problem in the business in contrast to J. Sainsbury company which current ratio is estimated to 0.61:1. More specifically, these numbers show that TESCO had 2.22 dollars of current assets for each dollar of current liabilities and J. Sainsbury had 0.61 dollars of current assets for every dollar of current liabilities. These results reveal a liquidity problem that J. Sainsbury has which means that the firm can not pay its short term obligations properly. However this does not necessarily mean that the company will be a bankrupt in the near future if it will not pay its short-term liabilities for some small period of time but it is definitely a bad sign of not good f inancial health and it is required from the company to access more financing sources in order to overcome this problem. 2.2.2 Quick ratio TESCO GROUP Quick ratio  £m Current assets 13,096 Inventories (3,744) Current liabilities 5,889 Current Ratio x:1 1.58:1 J. Sainsbury Quick ratio  £m Current assets 1,914 Inventories (987) Current liabilities 3,115 Current Ratio x:1 0.29:1 Quick ratio is an another liquidity ratio and it is very similar to current ratio but the difference from these two ratios is that quick ratio is more conservative because it shows the relationship between liquid assets (from which the inventory is excluded) and current liabilities in contrast to the other ratio. The results are almost the same except the ratio numbers. TESCO has 1.58 dollars of liquid assets available per one dollar of current liabilities and J. Sainsbury has 0.29 of liquid assets for each dollar of current liabilities. The problem for J. Sainsbury remains the same as the company has a bad finance health because it cannot meet properly its short -term obligations. 2.2.3 Inventory Turnover and holding ratio TESCO GROUP Inventory Turnover ratio  £m Cost of sales 60,737 Inventories 3,744 Inventory Turnover ratio 16.22 J. Sainsbury Inventory Turnover ratio  £m Cost of sales 22,026 Inventories 987 Inventory Turnover ratio 22.31 Inventory turnover ratio measures the times that an inventory was sold and replaced over a specific period of time. A low turnover ratio indicates low sales and simultaneously an excess in the inventory of the company which can lead to liquidity problems. On the other hand, a high turnover shows that the firm either has good sales or it implies ineffective buying of its products which mean that the company buys small quantities of product very frequently for a higher price than this that it would get if it would buying bigger quantities leading to a shortage or an inadequate inventory. TESCO during 2013, has turned over its inventory 16.22 times which is 6.09 lesser than J. Sainsbury’s turnover which is estimated to 22.31 times for the same year. This means that in comparison with J. Sainsbury even though that TESCO is a bigger company, in relation with both companies’ capabilities TESCO seemed to have an excess in the inventory which reveals the fact that the company w as dropped out from its expectations in contrast to J. Sainsbury. More products in the inventory implies more cost for the firms so both of them and more specifically TESCO have to improve its ability to liquidate  its stocks from the inventory. 2.2.4 Inventory holding ratio TESCO GROUP Inventory holding period ratio  £m Inventories 3,744 Cost of sales 60,737 Inventory holding period ratio 22.49 days J. Sainsbury Inventory holding period ratio  £m Inventories 987 Cost of sales 22,026 Inventory holding period ratio 16.35 days Similarly to the inventory turnover ratio, inventory holding period ratio shows the period of time (days) that stocks were kept in the company’s inventory. A low inventory holding period indicates that stocks that were kept in the inventory were for a small period of time. Accordingly happens when the inventory holding period is high which means that stocks in there are kept for a long period of time. According to Japanese industry statistical website (M&A BANK Co. LTD, 2014), the average inventory turnover for food retail companies such as TESCO and J. Sainsbury, is 34.44 days. The fact that TESCO has a bigger inventory turnover is illustrated in the inventory holding period for both companies. For each inventory turnover, TESCO was keeping its inventory for 22.49 days and J. Sainsbury for 16.35.  These results lead to the same conclusions of inventory turnover statements that were mentioned above. 2.2.3 Receivables collection period TESCO GROUP Receivables collection period ratio  £m Trade receivables 2,525 Sales revenue 64,826 Receivables collection period ratio 3.89 days J. Sainsbury Receivables collection period ratio  £m Trade receivables 306 Sales 23,303 Receivables collection period ratio 4.79 days The receivable collection period ratio measures the period of time (days) that the company awaits to collect receivables from its clients. A low receivable collection period indicator shows that the company collects its dues from its clients quickly. If this indicator is too low, then it is understandable that the firm does not offer credit facilities to its clients resulting loss in business. On the other hand, when there is a high receivable collection period indicator it is obvious that the company have some difficulties collecting receivables from its clients. TESCO seems to take its receivables almost one day earlier (3.89 days) than J. Sainsbury (4.79 days) which fact mentions again the difference in the liquidity of these two companies. J. Sainsbury which has a liquidity problem has to collect more efficiently its receivables from customers to empower liquidity  as much possible improving its financial position in the market. 2.3 Financial Risk and debt to equity ratio Financial risk shows the possibility of failure in an investment that an investor would have if he would have invest in a company with debt that would not have meet its financial liabilities (ЛÐ ¸Ã'‚Ð ¾Ã ²Ã' Ã ºÃ ¸Ã'…, 1999). TESCO GROUP Debt to equity ratio  £m Non-current liabilities 14,483 Total equity 16,661 Debt to equity ratio 86.92 % J. Sainsbury Receivables collection period ratio  £m Non-current liabilities 3,846 Total equity 5,734 Debt to equity ratio 67,07 % Debt to equity ratio measures the percentage that corresponds to debt and equity of a company. A high debt to equity ratio means that the company has developed with a big amount of debt which can lead to big interest and would have an impact on shareholder’s earnings or even it would lead to a bankruptcy in an extreme case. In the above table, TESCO shows a debt to equity ratio estimated to 86.92 % and J. Sainsbury 67.07 % which is lower for 19.85 % in relation with the first company. It is obvious that TESCO in  the previous year was aggressively financing its growth than J. Sainsbury which means that the company has many liabilities and it is already on the red line to start facing the consequences of a such high ratio. 3. Users of financial analysis and their information requirements According to Gokul Sinha (Sinha, 2009), â€Å"financial statements are the means of providing information to the various users for their decision making but users are different and accordingly, their needs are also different.† In the below table (Table 1.0) the seven categories of the users of financial analysis will be presented with all of their differing information requirements and potential decisions. 4. The importance of supplementing financial analysis with non-financial statements Non-financial considerations were always a great tool for companies which had the knowledge how to use them. Christopher Ittner and David Larcker (Christopher Ittner, 2000) have stated that by supplementing financial analysis with non-financial statements, the organization creates a closer link to the long-term strategies of it. More specifically non-financial data make the companies to communicate different informational objectives with managers, providing them motivation in order to plan long-term strategies in the future. Moreover they referred that some critics argue that intangible assets such as customer loyalty and intellectual capital are the drivers of success for many companies in different industries and they have to pay more attention on these two. Finally, both authors mentioned about the accompanied noise of non-financial data about which the managers must be aware in order to determine how much success they will get if they make their actions which will lead to a maximizing effect on the organizational performance. 5. Conclusion In conclusion, the profiles and activities of TESCO plc and J. Sainsbury were detailed as well the mean of the financial-accounting information was explained. Furthermore, there were presented two ratios from each of profitability, liquidity, working capital control categories and one ratio that describes the financial risk for both of companies. Afterwards the users of the financial analysis were referred and all of their differing requirements were described. Finally, there was a reference on the importance of supplementing financial analysis with non-financial statements as well as the capabilities of using non-financial considerations. Bibliography Christopher Ittner, D.L., 2000. Mastering Management series. Financial Times. Hussey, R., 1999. Oxford Dictionary of Accounting. Oxford: Oxford University Press. IFRS, 2014. IFRS Foundation. [Online] London: IFRS Foundation Available at: http://www.ifrs.org [Accessed 18 April 2014]. Kirk, A., 2014. Chron. [Online] Available at: http://www.chron.com [Accessed 19 April 2014]. M&A BANK Co. LTD, 2014. EDIUNET Industry Avg. [Online] Available at: http://industry.ediunet.jp [Accessed 19 April 2014]. Mackenzie, B. et al., 2013. Wiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards. New Jersey: John Wiley & Sons. Maynard, J., 2013. Financial Accounting, Reporting, and Analysis. Oxford: Oxford University Press. Reuters, 2014. http://uk.reuters.com. [Online] Available at: http://uk.reuters.com [Accessed 18 April 2014]. Sinha, G., 2009. Financial Statement Analysis. New Delhi: PHI Learning Private. Tesco PLC., 2014. Global Sources. [Online] Available at: http://www.globalsources.com [Accessed 18 April 2014]