Grant Proposal - 1989 Words

This paper is all about this scenario; imagine that your team is the planning unit in your local police department. The chief of police has told you that a philanthropist in town is considering giving a $100,000 grant to a worthy cause in the department. The chief has charged your team with deciding how, when, and where that money will be spent. This proposal will show what the award money will be used for within our communities along with why, when and where these services are needed. It will outline the costs for these proposed changes and how to maintain these costs in the future. HOW? The chief of police told our team that there was going to be philanthropist in town whom would be considering giving our department a†¦show more content†¦This entire process can take anywhere from 2 to 6 months so the sooner the department decides this is what they want to do with the generous gift. Using this gift towards the wages of the new officers will help the department from being stretched too thin on patrols for as long as it lasts, the only pit falls may come from when the money runs out and the department now has to budget just how to keep the officers. WHERE? Our team has been given a significant amount of money to help a police department increase their ability to do patrols within a police department area. However, when a location is being decided it is important to take a few things into factor. These factors are: location, community size, amount of crime in that area and the number of patrols already on duty on a given shift. From what I have read in the papers, the locations that are suffering the most is larger cities due to major budget cuts. The reason that these areas suffer the most is because there are more areas that need to be patrolled due to higher crime and the populations are so large that it requires a larger number of police officers to do these patrols. However, they are suffering the most because they have to cut back which means that the officers that they are allowed to keep, have to patrol more areas in less time. This leads to higher crime rates because the officersShow MoreRelatedSteps to Writing a Gran t Proposal Essay1346 Words   |  6 PagesSteps to writing a grant proposal HSM270 September 11, 2011 Shelley Johnson-Gildwarg Steps to writing a grant proposal When writing a grant proposal there are many of different areas that need to be covered in the proposal. The proposal needs to have 11 different sections. These sections are: 1. Abstract—45 lines max. 2. Table of Contents—2 pages max. 3. Specific Aims (Needs/Problems, Working Hypothesis, Objectives, Interventions, etc.)—3 pages max. 4. Target Populations—2 pages max. Read MoreGrant Proposal785 Words   |  4 PagesIntroduction Grant proposal preparation and submission is a tedious and intimidating job. However as public funding continues to decrease many colleges and universities look for research grants to support their educational research mission (Education advisory Board, 2014). According to licklider (2012), external grants helps to support higher education’s missions of educational research, outreach and economic development. Which is one of the reasons why higher education push for their research facultyRead MoreSample Grant Proposal2607 Words   |  11 PagesRUNNING HEADER: Request for proposal Organization History *** was founded with a mission to be an alternative to incarceration. The organization is a private, free-standing, non-profit agency which is accessible to all, regardless of economic, ethnic or religious backgrounds. Since 1971, ***. has provided a highly successful, comprehensive, continuum of behavioral health services. Our formal treatment services have helped over 20,000 young people and their families. Under the *** umbrella, broadRead MoreSteps to Writing a Grant Proposal1257 Words   |  6 Pagesï » ¿Steps to Writing a Grant Proposal Section One: Grant Proposal Writing For all organizations funding can be an issue. Depending if the organization is for profit, they depend on loans and revenue to support them, building inventory, and expanding. While non-profits depend on grants and donations to keep their organizations running. The most important with non-profits is writing grant proposals to keep the financial aspects of the organization intact. Human services need to take great care inRead MoreSteps to Writing a Grant Proposal1118 Words   |  5 Pagesï » ¿ Steps to Writing a Grant Proposal August 9, 2013 Programming Planning and Grant Proposal Writing in Human Services A grant proposal for human services is a written presentation of a program plan. This plan details how the applicant will approach the identified needs or problem with their proposed course of actions. The narrative section of a grant proposal usually includes the following sections: abstract, table of contents, specific aims/backgroundRead MoreSample Grant Proposal Essay1723 Words   |  7 PagesGrant Proposal Robert Breedlove III Faculty: Allison Butler NUR 465: Population Health: Local, National, and Global approaches April 28, 2015 The student name indicated on this title page signifies that the author has read and understands the IWU Honesty Policy as outlined in the Student Handbook and IWU Catalog. Affixing this statement to the title page certifies that no cheating or dishonest use of information has occurred in completing this assignment. The work submitted is originalRead MoreiRead Grant Proposal Essay862 Words   |  4 PagesWashburn Womens Venture Partners: Proposal for Grant Funding: the iRead Common Reading Program Purpose: The iRead common reading program at Washburn University was developed to enhance the educational experience of the students and the greater Washburn/Topeka community. †¢ Common reading programs merge the curricular and cocurricular components of college and reinforce the message that learning occurs both inside and outside the classroom.* †¢ Such programs help students understand that readingRead MoreSafe Zone Grant Proposal Essay1192 Words   |  5 PagesSAFE ZONE GRANT PROPOSAL MISSION To reduce suffering in the world and advocate humane behavior through providing rescue, rehabilitation, and safe zone to abandoned, neglected, and abused animals. THE ORGANIZATION †¢ This proposal is to fund emergency rescue, rehabilitation, and safe environment. †¢ Safe Zone is a non-profit organization. It is an outgrowth of rescue efforts that helps abused animals and providing them with their own safe zone. This organization although requires the financial supportRead MoreChild Abuse Prevention Program Grant Proposal2736 Words   |  11 PagesProgram for Child Abuse Prevention targeted at first time mothers is formed by absorbing elements from existed parent training programs and adding components of child abuse prevention specifically targeting to first time mothers and infants, This proposal seeks to evaluate the effectiveness of the Cognitive Behavioral Parent Training Program on maternal psychosocial health and child abuse prevention with a three years’ follow up. Randomized control trail will be used to evaluate the effectivenessRead MoreGrant Proposal. Second Chance Act Smart On Juvenile Justice:956 Words   |  4 PagesGrant Proposal Second chance Act Smart on Juvenile Justice: Community Supervision Reform Program I. Statement of the Problem: The North Carolina Department of Public Safety (Division of Juvenile Justice and Delinquency Prevention) is requesting funds to provide juveniles a second chance through a community supervision reform program. The Department’s goal for requesting these funds is to reduce the number of juveniles currently on probation. As of 2013, there were over 383,600 juveniles on probation

Ict Gadgets Aid The Student s Education Essay - 3922 Words

I ICT gadgets aid the student’s education. Through the facility of accessible sources online, students are provided with wider reference for more reliable learning. It is with convenience that students get the most revised online journals existing for reference. It provides significant resources that will academically aid the students. Through easy access to virtual websites, it presents the students updates and reliable online journals. It also aids the students through the advanced technology installed in these tools. For example, According to Travis (2011), gadgets that are brought to school help the students achieve more accurate observations during experiment through photographs and lecture data. â€Å"Intelligent use† of ICT gadgets could contribute to the educational performances of college student (Grier et al., 2012). The three researchers mentioned piloted an analysis of the SAT scores before and after the rampant use of technological devices. Studies sho w that most number of the universities effectively using ICT gadgets provides a more operative education to the pupils (Higgins et al., 2012). ICT gadgets provide more reliable and updated sources. Studies show that although using resources coming from printed books and other physical materials housed in libraries will give students more merit, it is more practical and evident these days to rely on ICT gadgets to satisfy student’s needs and learning (D’Elia, n.d.). Researchers and authors that have beenShow MoreRelatedInformation and Communication Technologies in Learning Essay1033 Words   |  5 Pagesno different for school children, who have unprecedented access to information and communication technologies (ICTs) in the classroom to aid their learning. The integration of ICTs in the classroom does not stop with children- there is no argument that as a citizen of the digital age and a university student the use of computers and the internet have revolutionised my l ife and education. Being networked virtually every minute of the day means that I not only have more information and entertainmentRead MoreSales Zero Target Imports Is A Striking Demonstration Of Purpose Essay1374 Words   |  6 Pages 7. ELECTRONICS MANUFACTURING: Net zero target Imports is a striking demonstration of purpose. This pillar makes a speciality of selling electronics production in the country vvith the goal of internet zero Imports with the aid of 2020 as a placing demonstration of rationale. This formidable intention requires coordinated action on many fronts, which include: †¢ Taxation, incentives †¢ Economies of scale, doing away with cost dangers †¢ attention regions – big price tag objects †¢ FABS, Fab-lessRead MoreResearch And Analysis Of Secondary School Students3085 Words   |  13 PagesFINDINS AND ANALYSIS 4.1 INTRODUCTION This chapter shows the results from both quantitative and qualitative research methods. This research is implemented by completing questionnaires by secondary school teachers and students. The questionnaires were completed by 200 teachers and 144 students. Also, four secondary school teachers (from private and public secondary schools) participated in the qualitative research method (semi-structured interview). The interviews were via telephone. The purpose of thisRead MoreTechnology Has Changed Our Society Essay1425 Words   |  6 PagesRATIONALE The predominance of technology has significantly influenced our society. Technology is being used all over the place, anywhere and is instant. When we say technology, it can mean a lot of things. But according to the New Zealand Ministry of Education, â€Å"technology is the use of practical and intellectual resources to develop products and systems (technological outcomes) that expand human possibilities by addressing needs and realising opportunities.† Technology is currently more complex and hasRead MoreTechnology Is Vital For The Modern World Learning1930 Words   |  8 Pagesare also emerging issues that are developing each new day as students, and their lecturers try to make the learning environment to be more engaging and produce better results. In Arts and Design, there have been a lot of integrations of modern technology. It is no longer a field where students were limited to manual methods while executing various projects. However, there are some questions and emerg ing issues that are pertinent to students practices that remain unearthed or barely understood. A criticalRead MoreEffect of Ict on the Academic Performance of Students8894 Words   |  36 PagesCHAPTER ONE Introduction 1.1 Background of the Study Information and communication technology (ICT) is an instructional technology to enhance teaching and learning in pre schools, it is the application of organized or scientific knowledge to practical tasks of teaching and learning in pre-schools. According to Akinola and Aremu, (2000) instructional technologies incorporate the tools and making present support to reinforce teaching and learning on pre schools pupils. TechnologyRead MoreThe Impact of Information and Communication Technology (Ict) in Nigerian University Libraries6531 Words   |  27 PagesThe Impact of Information and Communication Technology (ICT) in Nigerian University Libraries Dorcas Ejemeh Krubu Kingsley Efe Osawaru Department of Library and Information Science Ambrose Alli University Ekpoma - Edo State, Nigeria Introduction With the invention of Information and Communication Technology, libraries now use various types of technologies to aid the services they render. Everyday new technological advances affect the way information is handled in libraries and information centersRead Moreptlls assignment Essay7948 Words   |  32 Pagesï » ¿ Level – 4 (Prepare to teach in the lifelong learning sector) - PTLLS The following are headings for broad areas students will have to research to show evidence of competence in PTLLS. GROUP A: Roles and responsibilities and relationships in lifelong learning GROUP B 1: Understanding inclusive learning and teaching in lifelong learning GROUP B 2: Using inclusive learning and teaching approaches in lifelong learning GROUP D: Principle of assessment in lifelong learning Read MoreThe Importance of Considering Philosophical and Psychological Foundations in Developing a Curriculum.9983 Words   |  40 Pagesaudience chosen should be from all walks of life. As proposed by Golan Steven (1982); Interviews were conducted with a state director of business and office education, superintendent, curriculum director, director of vocational education, principal, business education department chairman, business education faculty member, parent, and student. The instrument used was What Do You Believe?, 15 statements of ideas expressed in educational literature pertaining to a line of action for curriculum improvementRead MoreScience and Technology13908 Words   |  56 PagesInternational Essay Contest for Young People is one of the peace education programs organized by the Goi Peace Foundation. The annual contest, which started in the year 2000, is a UNESCO/Goi Peace Foundation joint program since 2007. The United Nations has designated 2001-2010 as the International Decade for a Culture of Peace and Non-Violence for the Children of the World and 2005-2014 as the United Nations Decade of Education for Sustainable Development. Not only should young people benefit

Unintended Consequences of Policy †Free Samples to Students

Question: Discuss about the Unintended Consequences of Policy. Answer: Introduction: Everyone has the mandate to feel free and never be intimidated under whichever circumstances in the world. Some people are encountered by conflicts and forced to flee away from their home countries to seek refuge to other nations (Makarova Birman, 2016). They end up being accumulated to those countries to the point of being recognized and appreciated just like other inhabitants. These characters are known as refugees, and they can best be defined as those people who are outside their country of nationality, and they are afraid of being persecuted on various grounds such as religion, racial factors, politics, being a member of a certain social class among others (Every, 2017)Australia is one of the countries where many foreigners seek their refuge as it is found to be hospitable to refugees and doesnt discriminate them much with their citizens. This essay will, therefore, seek to explain the sustainability issues associated with accommodating and ensuring the well-being of refugee po pulations in Australia, from an environmental, social, and economic point of view as well as discussing responses that could help achieve sustainability. Refugees are always unwilling to go back to their country of origin unless they are assured of security by the government. UNHCR plays a vital role in identifying the refugees who enter Australia through the humanitarian programs and are taken to the government-sponsored humanitarian program where they are taken great care of and treated as actual citizens of the nation, being offered with various support facilities such as accommodation, food, healthcare, security and even being trained the Australian language such to the point that they cannot be differentiated with other citizens. (Baldassar, 2017 p 105-123). There are still other refugees who enter Australia because of various family ties, that is, they have family members living in the country, and upon crossing the border, they opt not to go back to where they originate from due to one reason or another. Another group of people taken as refugees by the Australian government is those people who just enter the country with a vali d visa card. These people are first taken to the refugee camps awaiting verification. This kind of refugees is known as claimants. Sometimes the refugees may have different experiences in the country depending on the country of origin, cultural practices and their health status, a factor that could lead them to feel offended in case they are put together with people of different status (Vaughan et al., 2016). Some may be victims of communicable diseases such as tuberculosis and cholera hence they are isolated from other refugees. Most of the people found to be seeking refuge in Australia are the people from Syria and Iraq simply because their home countries are always affected by ethnic wars, others for the greed of power. A time comes when the state cannot accommodate all the refugees due to their large numbers hence they first accumulate those at high risk. These refugees feel at home, and they sometimes engage themselves in country building activities hence increasing the overall GDP and GNP of the country (Shishehgar et al., 2017). Various sustainability issues are accompanied by the accommodation of these refugees in the country which will be discussed in an environmental, social and economic point of view. Environmentally, the accumulation of people in the same region encourages overpopulation resulting to overutilization of the available resources such as land, food, and water (Nelson, J., 2015). Environmental degradation is mostly experienced in such places as the population smoothens the topmost soil resulting to erosion. Water catchment areas are also destroyed as a result of erosion too, leaving the land bare for any agricultural activity. Whenever the refugees exceed the expected numbers, there is always the probability of clearing the land to construct provisional camps for them. This leads to deforestation resulting to global warming which has adverse effects on both human and animal life through scorching of their skins and even killing them. Cutting down of trees changes the climate of a place by interfering with the rain patterns which may lead to severe droughts. Both noise and air pollution are experienced when the refugees get accumulated in towns and reserves primarily when they are not taught on the nation's waste disposal requirements (Marsh 2017). In other words, it is evident that most of the refugees get into the country through air transport hence polluting air from gaseous emissions from the airlines. This destroys the ozone layer leading to global warming. Socially, the accommodation and well-being of refugees are in most cases affected negatively. First of all, they are denied their rights of socializing with their people/family members and send away to far countries where they cannot even speak the native language of the nation. They are even unable to express themselves and are sometimes seen as criminals, but due to the translators and assistance by the UNHCR, they can identify and assist them accordingly. The Australian government has introduced a program where these refugees are taught and becomes able to speak the local language in order to ease their stay in the place and enhance their social lives (Neumann Gifford 2014). Due to the fact that refugees are placed in arid and semi-arid areas, they always lack clean water for usage due to deterioration of the environment. The contaminated water available is used for consumption as they have no other option. This automatically results in high infectious diseases which if not taken with great care may lead to death. The land is bare, and they walk for long distances in search of firewood and food simply because where their camps are built initially used to full of trees which were cut down to create room for the camp (Lenette, Weston Sunderland. 2016). Children may also miss attending schools to help their parents in collecting firewood and taking care of their younger siblings while their parents are away looking for daily bread. Lack of balanced diet, in this case, can lead to malnutrition of the refugees. When refugees get malnutrition, they feel ignored and not taken care of by the Australian government. The government of Australia must always ensure that the refugees live in a conducive environment with all their basic needs properly and adequately met so as to prevent malnutrition. It is evident that the countries which accommodate the highest number of refugees are the poorest, Australia lying in this category. Upon arrival of the refugees, they compete for every available resource in the host country as they are treated just like the other citizens. This creates enmity between them and the local citizens as they are seen to bring about unnecessary competition for resources they have not worked for (Guajardo et al., 2016). It becomes a challenge for their social lives since they don't even get a chance to associate and hang around with the hosts. The restriction of the access to social freedom to the refugees gives them mental and psychological torture that stress them all the time, and this must get avoided. Economically, the availability of the refugees in Australia increases the demand for the available resources as the supply becomes less for the increasing population. Due to this case, inflation is realized, and the country heads to the economic crisis with the depreciation of wages for the workers. The market, therefore, faces various disturbances regarding accommodation specifically for rent and not just for expatriates but also for the locally engaged staff. Whenever the construction and development of facilities increases, there is noticed increased rent, and the value of currency diminishes bringing about poverty for both the refugees and the hosts (Block Gibbs. 2014). Sustainability, in this case, can be achieved when various plans and practices are put into practice. This is normally meant to ensure that both the involved parties are finally satisfied at all costs. The Australian government has put some measures, with others yet to be implemented thus there is need to do so. Initially, the total population of the refugees should be controlled such that they don't exceed an absolute limit where the government may be unable to help and should be focused on the overall economic growth (Buesnel Fielding, 2014). Whenever a sustainability and development strategy is implemented, there should be considerations regarding environmental, social inclusion and integration. The refugees need to be taught on the best mechanisms to conserve the environment through discouraging deforestation and over the construction of housing facilities. Using renewable sources of energy, proper waste disposal of waste and utilization of the available resources should also be emphasized. No house should accommodate more people than its holding capacity. This should profoundly be discouraged to ensure that there is no competition for basic needs as well as overutilization of the available resources (Khawaja Ibrahim, 2017). Peace should be enhanced to the countries where most of the refugees to Australia come from, especially in Iraq and Syria where they have always been fighting for years, for no genuine reason. This is something which can be negotiated through international dialogue and result to peaceful correlations among the nations. Upon arrival, most of the refugees are afraid and unable to express themselves just because they don't understand the language being used in the foreign land. Therefore, there is the need to teach them how to speak the international language, different cultural and economic activities so that they may associate themselves with other citizens and put off the fear and spirit of isolation from the foreign nation. This will give them the right and freedom of expression and enable them to feel free as if they are at their home places (Buesnel Fielding, 2014). In order to maintain the number of refugees in a particular region and ensure that they are not more than the amount that can be accommodated, those refugees who flee away from their countries of severe matters and are at high risk should be prioritized, and those with low or no risk should be sent back to their home country (Baldassar, 2017). For example, people leaving the country as a result of war should not be compared to those just coming for the sake of visiting family members and friends. Others may also run to evade an outbreak of diseases, which is acceptable and should also be taken with a lot of concern. With Australia being among the top most consumers of energy per head in the world, mechanisms to minimize the usage should be put into practice to enable sustainability. Application of solar panels to substitute electricity and application of renewable sources of energy would be a step further, hence reducing the economic debt and inflation of goods and services. References Baldassar, L. (2017). Who Cares? The Unintended Consequences of Policy for Migrant Families. In The Politics of Women and Migration in the Global South (pp. 105-123). Palgrave Macmillan UK. Block, K., Cross, S., Riggs, E., Gibbs, L. (2014). Supporting schools to create an inclusive environment for refugee students. International Journal of Inclusive Education, 18(12), 1337-1355. Buesnel, R., Fielding, J. (2014). Young people seeking asylum and homelessness. Parity, 27(10), 13. Every, D., Smith, K., Smith, B., Trigg, J., Thompson, K. (2017). How can a donkey fly on the plane? The benefits and limits of animal therapy with refugees. Clinical Psychologist, 21(1), 44-53. Guajardo, M. G. U., Slewa-Younan, S., Santalucia, Y., Jorm, A. F. (2016). Important considerations when providing mental health first aid to Iraqi refugees in Australia: a Delphi study. International journal of mental health systems, 10(1), 54. Khawaja, N. G., Ibrahim, O., Schweitzer, R. D. (2017). Mental wellbeing of students from refugee and migrant backgrounds: The mediating role of resilience. School Mental Health, 1-10. Lenette, C., Weston, D., Wise, P., Sunderland, N., Bristed, H. (2016). Where words fail, music speaks The impact of participatory music on the mental health and wellbeing of asylum seekers. Arts Health, 8(2), 125-139. Makarova, E., Birman, D. (2016). Minority students psychological adjustment in the school context: an integrative review of qualitative research on acculturation. Intercultural Education, 27(1), 1-21. Marsh, K. (2017). Creating bridges: music, play and well-being in the lives of refugee and immigrant children and young people. Music Education Research, 19(1), 60-73. Miles, H. (2017). Attitudes and Practices of Educators Toward Refugees in Schools: Creating a Support System of Inclusion and Well-Being. Neumann, K., Gifford, S. M., Lems, A., Scherr, S. (2014). Refugee settlement in Australia: policy, scholarship and the production of knowledge, 1952 2013. Journal of Intercultural Studies, 35(1), 1-17. Nelson, J., MacDonald, H., Dufty-Jones, R., Dunn, K., Paradies, Y. (2015). Ethnic discrimination in private rental housing markets in Australia. Housing in Twenty-First Century Australia: People, Practices and Policies, 39-56. Shishehgar, S., Gholizadeh, L., DiGiacomo, M., Green, A., Davidson, P. M. (2017). Health and Socio-Cultural Experiences of Refugee Women: An Integrative Review. Journal of immigrant and minority health, 19(4), 959-973. Vaughan, C., Davis, E., Murdolo, A., Chen, J., Murray, L., Block, K., ... Warr, D. (2016). Promoting community-led responses to violence against immigrant and refugee women in metropolitan and regional Australia: The ASPIRE Project: Key findings and future directions

Tattoo free essay sample

Nine needles inject ink into my skin for over an hour. But, the outcome is far more desirable than an immunisation. What’s coming out of this needle doesn’t protect me from a troublesome flu, irritating virus, or debilitating disease. No, this defines me and reminds me of who I’m striving to be. When I decided to get a tattoo, I knew it would have to remind me of who I was and who I want to be. It couldn’t be a Japanese symbol, company logo, or popular phrase. If this was going to be with me forever, it had to be timeless. After thinking for over a year, I knew what I wanted. I first got the idea from a Japanese manga. It’s called an ouroboros. It depicts a serpent eating its own tail. Dating back as far as ancient Egypt, it slithered its way into countless cultures including Greek, Norse, and Swiss. We will write a custom essay sample on Tattoo or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Its meaning is similar to that of the phoenix that everything comes back to where it began. I didn’t want to get the exact same design as the one in the manga so I browsed the web, I found one that spoke to me. Two dragons instead of one serpent. One of flesh and one of bone endlessly circling each other, wings splayed out on either side. This represents my idea of life and death, as an endless cycle with the living world on one side and something unexplainable on the other, both starting where the last ends. This idea came to me in an epiphany one day so I decided to get a tattoo so as to remind myself of it. As I walk into the parlour, my hands shook violently. This is actually happening! As I finalize the design with Alex, the tattoo artist, I feel fulfilled. So much effort put into planning, convincing my parents, and working up my courage is finally paying off. This is the first permanent decision of my life. My first step in becoming an adult. â€Å"Seen any good movies lately?† I think that’s what he’s asking at least. Keeping my mind off the pain is grueling work. â€Å"Uh yea The Lone Ranger was pretty good.† Each line of ink drives its way into my skin, tweaking every nerve in my shoulder. After what feels like ages, he finally tells me â€Å"Go ahead and see how it turned out.† Still bleeding from my shoulder under my shirt, I walk out of the building with a confidence I never had before. I didn’t just get a tattoo to look like a tough guy. I didn’t get it because everyone else was doing it. I got it, because it made me feel whole.

General James Wolfe in the French and Indian War

General James Wolfe in the French and Indian War Major General James Wolfe was one of Britains most famous commanders during the French and Indian/Seven Years War (1754-1763). Entering the army at a young age, he distinguished himself during the War of the Austrian Succession (1740-1748) as well as aided in putting down the Jacobite Rising in Scotland. With the beginning of the Seven Years War, Wolfe initially served in Europe before being dispatched to North America in 1758. Serving under Major General Jeffery Amherst, Wolfe played a key role in the capture of the French fortress at Louisbourg and then received command of the army tasked with taking Quebec. Arriving before the city in 1759, Wolfe was killed in the fighting as his men defeated the French and captured the city. Early Life James Peter Wolfe was born January 2, 1727, at Westerham, Kent. The eldest son of Colonel Edward Wolfe and Henriette Thompson, he was raised locally until the family moved to Greenwich in 1738. From a moderately distinguished family, Wolfes uncle Edward held a seat in Parliament while his other uncle, Walter, served as an officer in the British Army. In 1740, at the age of thirteen, Wolfe entered the military and joined his fathers 1st Regiment of Marines as a volunteer. The following year, with Britain fighting Spain in the War of Jenkins Ear, he was prevented from joining his father on Admiral Edward Vernons expedition against Cartagena due to illness. This proved to be a blessing as the attack was a failure with many of the British troops succumbing to disease during the three-month campaign. The conflict with Spain soon became absorbed into the War of the Austrian Succession. War of the Austrian Succession In 1741, Wolfe received a commission as a second lieutenant in his fathers regiment. Early the following year, he transferred to the British Army for service in Flanders. Becoming a lieutenant in the 12th Regiment of Foot, he also served as the units adjutant as it assumed a position near Ghent. Seeing little action, he was joined in 1743 by his brother Edward. Marching east as part of George IIs Pragmatic Army, Wolfe traveled to southern Germany later that year. During the course of the campaign, the army was trapped by the French along the Main River. Engaging the French at the Battle of Dettingen, the British and their allies were able to throw back several enemy assaults and escape the trap. Highly active during the battle, the teenage Wolfe had a horse shot from under him and his actions came to the attention of the Duke of Cumberland. Promoted to captain in 1744, he was shifted to the 45th Regiment of Foot. Seeing little action that year, Wolfes unit served in Field Marshal George Wades failed campaign against Lille.  A year later, he missed the Battle of Fontenoy as his regiment was posted to garrison duty at Ghent. Departing the city shortly before its capture by the French, Wolfe received a promotion to brigade major. A short time later, his regiment was recalled to Britain to aid in defeating the Jacobite Rebellion led by Charles Edward Stuart. The Forty-Five Dubbed The Forty-Five, Jacobite forces defeated Sir John Cope at Prestonpans in September after mounting an effective Highland charge against the government lines. Victorious, the Jacobites marched south and advanced as far as Derby. Dispatched to Newcastle as part of Wades army, Wolfe served under Lieutenant General Henry Hawley during the campaign to crush the rebellion. Moving north, he took part in the defeat at Falkirk on January 17, 1746. Retreating to Edinburgh, Wolfe and the army came under the command of Cumberland later that month. Shifting north in pursuit of Stuarts army, Cumberland wintered in Aberdeen before resuming the campaign in April. Marching with the army, Wolfe took part in the decisive Battle of Culloden on April 16 which saw the Jacobite army crushed. In the wake of the victory at Culloden, he famously refused to shoot a wounded Jacobite soldier despite orders from either the Duke of Cumberland or Hawley. This act of mercy later endeared him to the Scottish troops under his command in North America. The Continent and Peace Returning to the Continent in 1747, Wolfe served under Major General Sir John Mordaunt during the campaign to defend Maastricht. Taking part in the bloody defeat at the Battle of Lauffeld, he again distinguished himself and earned an official commendation. Wounded in the fighting, he remained in the field until the Treaty of Aix-la-Chapelle ended the conflict in early 1748. Already a veteran at age twenty-one, Wolfe was promoted to major and assigned to command the 20th Regiment of Foot at Stirling. Often battling ill-health, he worked tirelessly to improve his education and in 1750 received a promotion to lieutenant colonel. In 1752, Wolfe received permission to travel and made trips to Ireland and France. During these excursions, he furthered his studies, made several important political contacts, and visited important battlefields such as the Boyne . The Seven Years' War While in France, Wolfe received an audience with Louis XV and worked to enhance his language and fencing skills. Though wishing to remain in Paris in 1754, the declining relationship between Britain and France forced his return to Scotland. With the formal beginning of the Seven Years War in 1756 (fighting began in North America two years earlier), he was promoted to colonel and ordered to Canterbury, Kent to defend against an anticipated French invasion. Shifted to Wiltshire, Wolfe continued to battle health issues leading some to believe that he was suffering from consumption. In 1757, he rejoined Mordaunt for a planned amphibious attack on Rochefort. Serving as quartermaster general for the expedition, Wolfe and the fleet sailed on September 7. Though Mordaunt captured ÃŽle dAix offshore, he proved reluctant to press on to Rochefort despite having caught the French by surprise. Advocating aggressive action, Wolfe scouted the approaches to the city and repeatedly asked for troops to execute an attack. The requests were refused and the expedition ended in failure. Louisbourg Despite the poor results at Rochefort, Wolfes actions brought him to the attention of Prime Minister William Pitt. Seeking to expand the war in the colonies, Pitt promoted several aggressive officers to high ranks with the goal of achieving decisive results. Elevating Wolfe to brigadier general, Pitt sent him to Canada to serve under Major General Jeffery Amherst. Tasked with capturing the fortress of Louisbourg on Cape Breton Island, the two men formed an effective team. In June 1758, the army moved north from Halifax, Nova Scotia with naval support provided by Admiral Edward Boscawen. On June 8, Wolfe was tasked with leading the opening landings in Gabarus Bay. Though supported by the guns of Boscawens fleet, Wolfe and his men were initially prevented from landing by French forces. Pushed east, they located a small landing area protected by large rocks. Going ashore, Wolfes men secured a small beachhead which allowed the remainder of Wolfes men to land. Having gained a foothold ashore, he played a key role in Amhersts capture of the city the following month. With Louisbourg taken, Wolfe was ordered to raid French settlements around the Gulf of St. Lawrence. Though the British had wished to attack Quebec in 1758, defeat at the Battle of Carillon on Lake Champlain and the lateness of the season prevented such a move. Returning to Britain, Wolfe was tasked by Pitt with the capture of Quebec. Given the local rank of major general, Wolfe sailed with a fleet led by Admiral Sir Charles Saunders. To Quebec Arriving off Quebec in early June 1759, Wolfe surprised the French commander, the Marquis de Montcalm, who had expected an attack from the south or west. Establishing his army on the Ile dOrlà ©ans and the south shore of the St. Lawrence at Point Levis, Wolfe began a bombardment of the city and ran ships past its batteries to reconnoiter for landing places upstream. On July 31, Wolfe attacked Montcalm at Beauport but was repulsed with heavy losses (Map). Stymied, Wolfe began to focus on landing to west of the city. While British ships raided upstream and threatened Montcalms supply lines to Montreal, the French leader was forced to disperse his army along the north shore to prevent Wolfe from crossing. Not believing that another assault at Beauport would be successful, Wolfe began planning a landing just beyond Pointe-aux-Trembles. This was canceled due to poor weather and on September 10 he informed his commanders that he intended to cross at Anse-au-Foulon. A small cove southwest of the city, the landing beach at Anse-au-Foulon required British troops to come ashore and ascend a slope and small road to reach the Plains of Abraham above. Moving forward on the night of September 12/13, British forces succeeded in landing and reaching the plains above by morning. Plains of Abraham Forming for battle, Wolfes army was confronted by French troops under Montcalm. Advancing to attack in columns, Montcalms lines were quickly shattered by British musket fire and soon began retreating. Early in the battle, Wolfe was struck in the wrist. Bandaging the injury he continued, but was soon hit in the stomach and chest. Issuing his final orders, he died on the field. As the French retreated, Montcalm was mortally wounded and died the next day. Having won a key victory in North America, Wolfes body was returned to Britain where he was interred in the family vault at St. Alfege Church, Greenwich alongside his father. Death of Wolfe by Benjamin West. Photograph Source: Public Domain

University of Hartford Admissions and Acceptance Rate

University of Hartford Admissions and Acceptance Rate The University of Hartford is largely accessible, accepting 72  percent of the applicants. Learn more about what it takes to be accepted. Calculate your chances of getting in with this free tool from Cappex. University of Hartford Description Chartered in 1957, the University of Hartford is a private university located in West Hartford, Connecticut. Students come from 48 states and 62 countries. Undergraduates can choose from over 100 programs from the universitys seven colleges. Communication Studies and Medical Radiologic Technology are the most popular. The University of Hartford values personal attention, something they support with a healthy 12 to 1 student / faculty ratio  and an average class size of 22 students. On the athletic front, the Hartford Hawks compete in the NCAA Division I America East Conference. The university fields 9 mens and 9 womens intercollegiate sports. Admissions Data (2016) University of Hartford Acceptance Rate: 72  percentGPA, SAT and ACT Graph for Hartford AdmissionsTest Scores: 25th / 75th PercentileSAT Critical Reading: 460 / 580SAT Math: 460 / 580What these SAT numbers meanCompare SAT scores for Connecticut collegesAmerica East Conference SAT score comparisonACT Composite: 20  / 26Compare ACT scores for Connecticut collegesAmerica East Conference ACT score comparison Enrollment (2016) Total Enrollment: 6,714  (5,150 undergraduates)Gender Breakdown: 49 percent male / 51 percent female88% Full-time Costs (2016 -17) Tuition and Fees: $37,790Books: $972  (why so much?)Room and Board: $11,986Other Expenses: $2,382Total Cost: $53,130 University of Hartford Financial Aid (2015 -16) Percentage of New Students Receiving Aid: 98  percentPercentage of New Students Receiving Types of AidGrants: 98 percentLoans: 75  percentAverage Amount of Aid​Grants: $21,219Loans: $9,960 Academic Programs Most Popular Majors:  Accounting, Business Administration, Communication Studies, Criminal Justice, Early Childhood Education, Finance, General Studies, Graphic Design, Mechanical Engineering, Music, Psychology, Radiologic Technology What major is right for you?  Sign up to take the free My Careers and Majors Quiz at Cappex. Graduation and Retention Rates First Year Student Retention (full-time students): 75 percentTransfer-out Rate: 34 percent4-Year Graduation Rate: 48  percent6-Year Graduation Rate: 60 percent Intercollegiate Athletic Programs Mens Sports:  Baseball, Basketball, Lacrosse, Golf, Track and Field, Cross Country, Tennis, SoccerWomens Sports:  Softball, Volleyball, Tennis, Track and Field, Basketball, Golf, Soccer If You Like the University of Hartford, You May Also Like These Schools: Drexel University: Profile | GPA-SAT-ACT GraphIthaca College: Profile | GPA-SAT-ACT GraphBoston University: Profile | GPA-SAT-ACT GraphTemple University: Profile | GPA-SAT-ACT GraphQuinnipiac University: Profile | GPA-SAT-ACT GraphUniversity of New Haven: Profile | GPA-SAT-ACT GraphNew York University: Profile | GPA-SAT-ACT GraphStony Brook University: Profile | GPA-SAT-ACT GraphBinghamton University: Profile | GPA-SAT-ACT GraphSouthern Connecticut State University: Profile  University of Connecticut: Profile | GPA-SAT-ACT GraphAdelphi University: Profile | GPA-SAT-ACT Graph University of Hartford Mission Statement: mission statement from http://new.hartford.edu/aboutuofh/mission.aspx As a private university with a public purpose, we engage students in acquiring the knowledge, skills, and values necessary to thrive in, and contribute to, a pluralistic, complex world. Data Source: National Center for Educational Statistics

ANALYSING A SPREADSHEET AND PRESENTING A BUSINESS REPORT Case Study

ANALYSING A SPREADSHEET AND PRESENTING A BUSINESS REPORT - Case Study Example From the reference data provided by the business, there are 4 types of fruit juices that are available for sale. Each type of juice has two variances in size, one in 375ml and another in 750ml. According to the sales calculations presented in the spreadsheet charts, the fruit juices differ in the number of sales they attract. The variance could be mainly due to, popularity of a type of fruit juice among buyers or the price per carton for each. However, various factors may apply depending on the market of operation for the business. By comparing the pivot table charts against the sales calculations over the five weeks, orange and mandarin are seen to have higher sales. As the weeks progress, sales for the two types of fruit juices are seen to project further than the other two. This shows that mobile app based marketing was more acceptable as compared to emails and or texts. Unlike the emails or texts, the mobile apps presented more benefits to the retailers buying the fruit juices. That is, a retailer would be able to plan a reminder, place an order and track customer orders right from their smartphones. Emails and texts, on the other hand, would only serve the purpose of acting as reminders. If not spread out proportionally, the emails and text messages would easily become nagging and stubborn to the retail buyers. From the charts, the buyers would prefer being reminded through a smartphone mobile app. In the fourth week marketing strategy, a two-for-one strategy was introduced on mandarin fruit juice. From the pivot table, the sales for the mandarin fruit juice are seen to consistently increase from the second week: Little change is seen on the sales at the fourth or fifth week. A further look at the sales for mandarin juice reveals that, though the product made more sales that apple and grapefruit juice, it was selling below par. That is, the two-for-one policy did not impact the sales upwards as would be expected. Reason

Emerging Technology 3-D Transistors Essay Example | Topics and Well Written Essays - 1500 words

Emerging Technology 3-D Transistors - Essay Example It is in line with this that manufacturers of memory cells, particularly, Intel have been concerned with ways of enhancing the performance level of transistors that are mounted on memory cells for various mobile devices, particularly smart phones. The new technology that has emerged from Intel is 3-D transistors. 3-D transistors have been said to be a technical form of Tri-Gate that has been set to advance over the traditional two-dimension gate, which was in flat construction. With the advancement, the two-dimensional planar is replaced with three-dimensional silicon fin that ensures that the silicon substrate is raised up vertically. This emerging technology has been said to be necessary because it is no longer becoming possible to cram transistors in two-dimensional gates to make the Moore’s Law of doubling the number of transistors on a silicon device every two years possible. Keywords – processor; transistors; 3-D transistors; tri-gate; mobile device; memory cell; Moore’s Law; fin; silicon; advancement; dimensional; chips I. INTRODUCTION The cell phone industry has grown to heights that can be described as the most phenomenal in decades since the introduction of the technology. There are indeed a number of factors that have aided in the rapid growth of the cell phone industry, particularly due to the efficiency and effectiveness of the various components of technologies that come together to make up the holistic cell phone industry. One of such components of technologies that cannot be overlooked is the performances of cell phones that have made them versatile to performing a number of functions, including advanced memory cells. It would be noted however that the making and functionality of these memory cells are always based on the mounting of transistors (Han and Wentzlo, 2010). these transistors have always been in place to enhance energy efficiency and monitor the speed of processors, ensuring that the cell phones and other mobile technology devices can undertake processes input in them quite easily (Joyner, Zarkesh-Ha, and Meindl, 2001). With this function of transistors in mobile devices, it is very clear to note that these mobile devices including new forms of smart phones cannot be integrated with component array of functionalities if they do not have an effective transistor base to regulate energy efficiency and processor speed (Apte, Doering, and Gargini, 2007). It is in line with this that the focus of most memory cell makers has been on the need to enhance the efficacy of transistors. This paper serves as a survey paper to critically analyze the works of existing reviewers on a particular new technology in the line of transistors, which are 3-D transistors. Intel’s 3-D transistors are used as a model. II. SURVEY FINDINGS A. Intel’s Motivation to go 3-D Since the emergence of this 3-D transistors idea, transistors were generally mounted on 2-D platforms, called the 2-D planer 2-D gate (Di etrich and Haase, 2012). Various researchers have therefore tried to find out what the motivation of Intel to go 3-D could be. In this, it has been identified that the major motivation behind the emerging technology of 3-D transistors is Moore’s Law (Davis et al, 2005). Chang, Zuo, Wang, Yu, and Boning (2012) notes that Moore’s Law states that â€Å"the number of transistors per chip will double roughly every two years.† By implication, the memory cell that houses the chips must be in a position to

Argument in Encounters with the Archdruid Essay Example for Free

Argument in Encounters with the Archdruid Essay In the third section of John McPhees Encounters with the Archdruid, the author observes the discourse between conservationist David Brower and Commissioner of the Bureau of Reclamation, Floyd Dominy, on the merits of dams in the southwestern United States. Brower hates all dams, large and small, while Dominy sees dams as essential to our civilization. The Glen Canyon Dam and Lake Powell, which Dominy created, are the main issue of debate between the two men. Floyd Dominy graduated from the University of Wyoming in 1932 and, after an unsuccessful stint as a teacher, became a county agricultural agent for the federal government in Wyomings Gillette County. This was the time of the Great Depression and also a great drought in the American Midwest, which quickly garnered the name of the dust bowl. Frustrated by the lack of water available to farmers in his county, Dominy orchestrated the building of many dams in Gillette County, providing water to thirsty farmers and their livestock. Rewarded with a job in the Bureau of Reclamation for his efforts, Dominy became the Bureaus director in 1959 and oversaw the construction of Glen Canyon Dam on the Colorado River. Completed in 1962, the 710 foot tall dam built out of 4.9 million cubic yards of concrete has a reservoir (Lake Powell) that has a maximum capacity of 27 million acre-feet and is the one of the largest reservoirs in the world. Lake Powell has become a popular water recreation site and provides homes with about 1 million kilowatts of hydroelectric power and 8.23 million acre-feet of water and irrigation per year. Dominy views the dam as a great asset, both to provide utilities and to provide recreation Now people can fish, swim, water-ski, sun-bathe. Cant you imagine going there with your family for a weekend, getting away from everybody? But Mr. Brower says we destroyed it. (174) David Brower was born in 1912 in Berkeley Hills, California. When he was young his father used to take him to the Sierra, where Brower found his love for nature. After leaving his study of entomology at UC-Berkeley, Brower left for the Sierra, and became a world-class mountaineer, conquering over seventy mountain peaks. John McPhee even mused that if he were to be set  down at night anywhere in the Sierra Nevada, with the coming morning he would know just where he is. After serving as a decorated platoon leader in World War II, Brower started his work with the Sierra Club, becoming the first executive director of the club in 1952. Over this remarkable period until his dismissal in 1969, Brower would become the worlds foremost naturalist and environmental conservationist. The flooding of Glen Canyon was very personal to Brower, and his failure to stop the dams construction haunted him for the rest his life. He referred to it as Americas most regretted environmental mistake, and the greatest failure of his life. (163) In 1952, the Echo Park and Split Mountain Dams were proposed, which threatened the Green and Yampa Rivers and Dinosaur National Monument. Brower led the Sierra Club into action. Successfully, under his leadership, the Sierra Club defeated the Bureau of Reclamation hands down. But the victory at Dinosaur Monument was tempered by the Sierra Clubs offer of support for a dam downstream at Glen Canyon a higher dam, in fact, than one proposed earlier by the Bureau of Reclamation. Brower spoke in favor of a high dam at Glen Canyon, a speech he came to regret until the very end. While his supporters urged him not to blame himself, he repeatedly reminded whoever would listen that he could have done more to stop it. He believed that the fact he da m existed was his fault. He felt that he was not adequately prepared for his own mission, and if he had been, the dam would not have been built. Brower referred to Glen Canyon as the place no one knew. Before the construction of the dam and the creation of Lake Powell, Glen Canyon was one of the remotest places in the United States. Few people ever set foot in the Canyon, and after the construction of the dam, no one else would ever see it. Brower viewed nature as a sacred place, a place that must be earned. He hated the idea of people developing wilderness areas. He felt that cities should have strict boundaries, and people should stay there. Brower and Dominy have conflicting views in this situation. Brower is disgusted by the development around Lake Powell and the destruction of the wilderness that is now beneath it. Lake Powell is a drag strip for power boats. Its for people who wont do things except the easy way. The magic of Glen Canyon is  dead. It has been vulgarized. (240) Dominy, on the other hand, is proud that he has created such a beautiful lake and has made it accessible to the masses. Dominy is tired of trying to satisfy a noisy minority while trying to bring water, power, and recreation to the people. Im a greater conservationist that you are, by far. I do things. I make things available to man. Unregulated, the Colorado River wouldnt be worth a good God damn to anybodyDo you want to keep this country the way it is for a handful of people? (240) Beside these arguments, there is also a more quantitative side to the debate. The ecological detriments of the Glen Canyon Dam have been well-documented. Extensive changes were brought about in the Colorado River ecosystem by the construction of the Glen Canyon Dam. Most of these alterations negatively affected the functioning of the system and the native aquatic species of the river. The reduced supply and transport of sediment is the primary factor responsible for the degradation of the post-dam Glen Canyon ecosystem. When the dam was completed, and the flow of the Colorado River was stifled, sediment traveling along with the river was blocked by the dam and began to build up in the Lake Powell reservoir. Due to the sediment-free water flowing evenly out of the dam and the associated extreme drop in water temperature, many species of fish, amphibians, and insects which use sediments for habitats, spawning ground, and protection, have been put at great risk. Another problem arising from the dam is silt aggradation. Aggradation is the accumulation of sediment where the river flow slows as it approaches Lake Powell. Aggraded sediment deposits accumulate upstream, eventually piling up hundreds of feet above the current reservoir level. Huge sediment deposits have already filled some of the upper sections of the reservoir. Under current hydrological conditions, enough sediment flows into Lake Powell to potentially fill it up to the river outlet valve level within 100 years. When silt reaches these safety valves, the dam will become unsafe and need to be decommissioned. Since the completion of the Glen Canyon Dam in 1963, enormous amounts of sediment have been steadily accumulating behind the dam.  While the impacts of sedimentation werent understood prior to the construction of the dam, significant problems have emerged with the relentless buildup of sediment behind Glen Canyon Dam. Economically, on the other hand, the Glen Canyon Dam has provided many benefits since its 1963 completion. It has provided water supply and power for much of the southwestern United States, and parts of Mexico. The Glen Canyon Dam is part of the Colorado River Storage Project, implemented mainly to supply power to Native American reservations, Rural Electric Co-ops, government facilities, and municipalities. The Glen Canyon Dam supplies 75-85% of the power generation for this project. 85% of the dams water goes to irrigation projects. With the input of irrigation, the arid regions of these states have become fertile agricultural lands. Because of the high productivity of these areas, many customers in the United States are provided with fruits and vegetables year-round. Lake Powell has also provided many economic benefits. It is one of the most popular tourist sites in the southwest, bringing in about 4 million tourists and $2.5 million each year. The Glen Canyon Dam issue is a complicated one. Do the benefits of electricity and water outweigh the ecological detriments? Is there any other option besides building a dam to provide these utilities? It is difficult to find unbiased information weighing these issues fairly. In addition there are the more metaphysical, moral issues surrounding dams. Is it right to impose ourselves upon nature is such a way? Are we really harming our future with short-sighted projects like the Glen Canyon Dam? The question is one of the true nature of progress and the advancement of civilization. Is the Earth meant to be subdued by man or to be preserved in a constant search for paradise? The ultimate goal, I suppose, is to find a way to make advance and enrich our lives without detriment to our environment.

Effective Airline Security Measures Are Overdue Essays -- Essays Paper

Effective Airline Security Measures Are Overdue As far back as 1955, terrorist threats against the airline industry have jeopardized the safety and security of airline passengers. This paper chronologically describes some of the events that caused preventive measures to be proposed and in fewer cases implemented. The fact that there is a terrorist threat against our nation’s airline industry has not changed, but the methods that these radicals employ to bring harm to travelers has grown much more sophisticated. The techniques in use by the government and the airline industry to prevent a catastrophic event have not kept pace. As the events of September 11th unfolded, it became obvious that the havoc a well-planned terrorist attack could wreak on a nation, or even the world had been taken to a new level. Nothing these terrorists did was novel, yet the idea of a well-coordinated attack using commercial aircraft as weapons of destruction was completely new. Now, as the images of hijacked airplanes plowing into the World Trade Center are still fresh in our minds, we must take full advantage of the emotion and will of the people as well as technology to bring effective airline security measures in line with current and future threats. Effective Airline Security Measures Are Overdue. How long does it take the United States to counter a threat to commercial aviation? In the case of a bomb stowed in luggage in the belly of an airliner, the answer is nearly half a century†¦and counting. In 1955, a man placed a bomb in his mother's suitcase and blew up a United Airlines flight over Colorado (Rohrlich 2001). Although not recognized at the time, this was the beginning of a new form of terrorism, a new crisis for our nation to face. This crisis was crystallized on March 9, 1972, as a jetliner took off from JFK bound for Los Angeles. Moments into the flight, an anonymous caller stated that there was a bomb on board that flight. The plane immediately returned to JFK and passengers were evacuated. A bomb-sniffing dog detected an explosives device just 12 minutes before it was set to detonate (Federal Aviation Administration, 2001). Seven months later, the Department of Transportation created the K-9 Explosives Detection Team Program (Federal Aviation Administration, 2001). This was the first widespread measure taken to combat the threat of blowing up commercial a... ... opposed to making the humans look at all luggage and each passenger individually. References Cohen, L., Barens, M. (2001, September 13). Checkpoint screeners weak link in system. Retrieved December 3, 2001 from the World Wide Web: http://chicagotribune.com/news/local/chi-01-09130336sep13.story Dunn, R. (2001, September 26). Reinforced cabins, armed guards: the El AL model. Retrieved December 3, 2001 from the World Wide Web: http://www.smh.com.au/news/0109/26/world.html Federal Aviation Administration (November 24, 2001). External Security. Retrieved November 24, 2001 from the World Wide Web: http://cas.faa.gov.edtp.html Hiltzik, M., Willman, D., (2001, September 23). How did U.S. Airport Security Break Down. Retrieved December 3, 2001 from the World Wide Web: http://www.latimes.com/news/nationworld/nation/la-092301 airsec.story Murphy, D., & Brinkley J. (2001, September). Rethinking Airport Security. Retrieved December 3, 2001 from the World Wide Web: http://.nytimes.com/2001/09/19/nyregion/19airp.html Rohrlich, T. (2001, November 5). A Gap in Aviation Security. Retrieved November 25, 2001 from the World Wide Web: http://latimes.com/new/nationworld/nation.html

Financial Analysis of Macy’s Inc. and Nordstrom

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

The Three Spirits of Christmas

THE THREE SPIRITS OF CHRISTMAS â€Å"A Christmas Carol† written by Charles Dickens is known all over the world, and is also translated into many different languages. This story is usually told around Christmas time. People use it as an allegory to remind each other the lessons that the three spirits of Christmas teach Ebenezer Scrooge. First of all, the purpose of the apparition of the three spirits is to give Ebenezer Scrooge the lessons about the true meaning of being human, the valuable of each individual and the importance of society. At the end of the story, the reader can recognize that the lessons live within Scrooge until the end. Second, the physical appearances of each spirit all have their own meaning and all relate to the theme of â€Å"A Christmas Carol†. As the first of the spirit, the Ghost of Christmas past, appears with â€Å"a strange figure† ( ACC, 23). He does not really like a child, a young person or an old man, not a male or a woman (_ACC, 23). He comes into sight to Scrooge with a â€Å"holly leaf† hold in his hand and â€Å"a cap under his arm† (ACC, _23). He also brings with him the light of truth. He wants to remind Scrooge about his past, about how he was happy with people around him, enjoyed his life with others, and how he got carried away with his business, his money, and the result is that he lost everyone, just himself alone in his corner. Through this Spirit, Dickens wants to show the reader the importance of caring for people around. The Ghost of Christmas past represents the memories, and truth. Each one has to remember their past, and learn to accept the positive and the negative of the past in order to become a better man, in order to keep the good in each one’s heart. The appearance of the second spirit, the Ghost of Christmas Present represents the Christmas celebration. He appears with many foods around him. His throne was made from all kind of foods. (_ACC, 41-42)_. He takes Scrooge everywhere to show him how Christmas is celebrated all over the world. He give blessings to all people who pass across him. The lesson that he teaches Scrooge is about the generosity, the joys of Christmas, joys of participating in society and the real happiness. He is very strict with Scrooge. He always uses Scrooge’s own word to say against Scrooge. He said that Scrooge is not worthy to live in this world (_ACC, 50). And also the most importance lesson is that he wants Scrooge to know that Ignorance and Want will corrupt the society. (ACC, _61) The last spirit, the Ghost of Christmas Yet To Come, shows up with a very scary atmosphere. His appearance makes people think of death and the fear of it. He shows Scrooge what will happen if Scrooge does not change. The spirit teaches him about the fear of death. There is reward and punishment for every person in the world. The price that people who lives in the same way as Scrooge has to pay is very heavy. That is the judgments. All three spirits have the same purpose to teach Scrooge how to be a man in the world. But their appearance and their lesson is different from each other. The first spirit teaches Scrooge to value his past and learn to accept the truth. The second teaches him to care about people and the last one show him the fear of death. All of the three spirit also wants each one individuals in the world now to learn those lessons as Scrooge did and change their life to goodness to celebrate Christmas in happiness, joy and blessing. TRANSFORMATION OF SCROOGE Ebenezer Scrooge is the main character of â€Å"A Christmas Carol† written by Charles Dickens in 1843. At the beginning of the story, Dickens built Scrooge as a nasty, harsh, stingy, and hard-hearted old man. Nobody likes in at all. Dickens built this character as an old man who people really hates in the story but after the visit of the four spirit-Jacob Marley, the Ghost of Christmas past, the Ghost of Christmas present, and the Ghost of Christmas Yet to Come-he changes his humanity, his social life and also his point of view for Christmas. As the story begins, the readers see an old, cranky man named Ebenezer Scrooge. He is visited by his partner, Marley who died seven years ago. Marley comes to warn him about his lifestyle, to foreshadow him what will happen in the next three nights. After that, Scrooge is visited by the first spirit, the Ghost of Christmas Past. Through this spirit, Scrooge feels regret about what he did to the boy who sings at his office’s door in the evening after he comes back to his childhood and feel the loneliness he had. He wishes that he would be nicer to that boy. â€Å"I wish†¦There was a boy singing a Christmas Carol at my door last night. I should like to given him something† (_ACC, 28) Then after that, he feels that he is not a good boss to his clerk as Old Fezziwig was to him. All of that feeling comes to him at once. He doesn’t have â€Å"the power to render [his clerk] happy†, â€Å"to make [his clerk] service light†, etc â€Å"I should like to be able to say a word or two to my clerk just now. (ACC, _33). Go on with the story, he continues to change his personality through the second spirit, the Ghost of Christmas Present. He starts to care about the people around him. First of all, he cares about Tiny Tim, his clerk’s son. He asks the spirit, â€Å"with an interest he had never felt before†, if Tiny Tim will live or not. (_ACC, 50). And his heart seems to be broken when he heard that Tiny Tim will die. â€Å"No, no†¦Oh no, kind spirit! Say he will be spared. † (ACC, 50). Until now, when he heard his own cruel word, he is filled with â€Å"penitence and grief†. He is full of shame when hearing those words. After that, the spirit takes him to his nephew’s house, Fred. He starts to change his social life. He knows that no one can see or hear him but he still enjoys the game with all the people in the room. He has joy and happiness. Uncle Scrooge had imperceptibly become so gay and light of heart, that he would have pledge the unconscious company in return, and thanked them in an inaudible speech, if the Ghost has given him time. † (ACC, _60). Then time goes on, the Ghost of Christmas Present goes away and there, the Ghost of Christmas Yet To Come, the last spirit, ap pears in front of him. This is the scariest Ghost of the three. He doesn’t even speak a word. He comes and shows him what will happen if Scrooge keeps lives in his own way, not care about others. The Ghost shows Scrooge his death and no one is around. Poor people stole his thing and sell them away. The Spirit points to him that ignorance will corrupt the society. Finally, Scrooge understands all of that and promises the spirit that he will â€Å"honor Christmas in his heart†, he will become a good man, people will love him and â€Å"the three spirit of Christmas† will live within him. (_ACC, 78). _ In conclusion, a man always said that Christmas is a â€Å"humbug† now becomes a good man. Scrooge is â€Å"better than his word†. He now honor Christmas with all his heart. He becomes a caring man, a large-heart and participate in the society.

Law Essay

Law Essay Law Essay Writing a law essay, you should pay special attention to the format and style of your writing. Law essays are formal in style and language. Please read the following sample law essay. If you need professional essay help with writing, if you have no time to write your own essay, do not hesitate to request our professional customwriting service. We are not newcomers in essay writing industry and we have already helped thousands of students throughout the country. Our prices are moderate while our quality is unquestionable. We do not tolerate plagiarism and we pay special attention to the quality of every single custom essay delivery. Law Essay Sample An international legislature, in the sense of a body having power to enact new international law binding on the states of the world or on their peoples, does not exist. The very notion that international law requires any deliberate amendment is, indeed, quite a modern one. The international community has been content to rely for the development of its law on the slow growth of custom, and perhaps the first recognition of the need of any consciously constructive process in building up the law was the declaration by the Congress of Paris in 1814 in favour of freedom of navigation on international rivers. This declaration was not very effective, but it was important as showing that in the conference the international community had obtained a sort of rudimentary legislative organ. Little use was made of conferences for this purpose until the latter half of the nineteenth century, but after the Conference of Paris in 1856, at which a famous Declaration dealing with the laws of maritime wa rfare was agreed to, quasi-legislation by conference became fairly frequent: The movement took different forms. In part it was inspired by the humane desire to mitigate the horrors of war; examples of this are the Geneva Conventions for ameliorating the condition of the sick and wounded, the first in 1864, and most of the Hague Conventions of 1899 and 1907. It took another form in the foundation of the international administrative system which is referred to in the next section. Lastly, conferences have often been used for the settlement of special political questions by action which is really legislative in character, although it generally preserves the forms of mere mediation between supposedly sovereign states. Instances are, the Conference of London which established the independence of Belgium in 1831; the Conference of London which established that of Luxembourg in 1867; the Congress of Berlin, 1878, which dealt with the affairs of Turkey and the Balkan States; the Conference of Algeciras which dealt with Morocco in 1906. On these and other occasions st ates, or more often the Great Powers, have asserted a right to decide, by their collective action, questions in which they all felt themselves to be interested, without much regard to the alleged rules of international law concerning intervention, which are based upon a theory of the independence of every sovereign state which is liable to be disregarded in an international crisis. There is no doubt that the conference used in this way has frequently been the means of preventing wars. Law Essay Writing Service Undoubtedly, good essay cannot be written in a couple of hours unless you are a professional writer. When you use our custom essay service, you get a perfectly written paper, essay written especially for you according to the requirements. All essays are carefully checked for plagiarism. We guarantee free and unlimited revisions. Read also: Need Help Writing a Paper Long Term Paper 10 Pages Islamic Religion Term Paper High School Term Paper Free Term Paper