Financial management Case Study Example | Topics and Well Written Essays - 1500 words

Financial management - Case Study Example However, a ratio above 2 would mean that PQ is not investing excess assets. For best and optimal performance, a W/C ratio between 1.2 and 2.0 is sufficient. A debt ratio that is greater than 1 would indicate that Mr. Banks company owns more debts in comparison to assets. Similarly, if his company is capable of having a ratio that is less than 1, this indicates that PQ has more assets compared to debt. When the debt ratio is used in conjunction with other measures of financial health, Mr. Banks would find it easier to determine the risk level his company is to face in the near future. If PQ earned $20 million in revenue solely from producing widgets and was successful in incurring $10 million in COGS- related expense, the gross profit margin of Mr. Banks Company would be 50%. This shows that for every dollar that the PQ Company would earn on widgets, the company gets only $0.50 at the final stage. While considering the earning s of PQ, the entire picture of the company’s position is not clearly understood. If the company would amplify its earnings, it is not only that the company would benefit from it, but also the margin of the company would also be improved. For example, if Mr. Banks Company has costs that have risen at a rate greater than the sales, the result would be that the company would face lower profit margins. This would indicate to the company that costs are in dire need to be control in a better manner. Before converting his investments, Mr. Banks must consider several factors which effect PQ directly and indirectly. For the purpose of equity finance, PQ could become a corporate entity. This is mainly because this brings forward the easiest method for raising capital form several investors. These particularly include those investors which who are not interested in participating in the business actively. An example includes that it becomes far easier and risk free to convince 20

Defendant Ling’s Market Essay Example for Free

Defendant Ling’s Market Essay Facts: Kim was shopping for dinner at Ling’s Market, as Kim entered she slipped and fell due to the water accumulated on the floor (that the manager was aware of) because of the high winds and rain that blew into the Market each time the door was opened. Kim suffered a back injury as a result of the fall. Kim filed suit against Ling’s Market, the defendant, arguing that Lings performed a â€Å"tort of negligence† due to their absence of a warning about the wet floor, and disregard in the exercise of a â€Å"reasonable degree of care to protect business invitees. † Issue: To prove that the defendant, Ling’s should be liable for Kim’s injuries, the plaintiff, must prove that Lings did not in fact exercise a reasonable degree of care to protect Kim and warn her about the wet floor hazard due to the absence of a warning sign or cones, and committed a tort of negligence. Is the lack of a warning sign a tort of negligence, and should it be mandated that Lings is liable for Kim’s injuries suffered as a result of the fall? Decision: The plaintiff feels that the defendant, Ling’s Market, should in fact be liable for Kim’s injuries she suffered as a result of the fall, and a tort of negligence has been committed due to the lack of a reasonable degree of care to protect business invitees. Reasons: At www.barronstad.com it states that â€Å"A business owner is required to use due care to keep the premises presumably safe for customers, or at least to warn them of dangers that might arise from their use of the premises.† According to the author of the text, explains that a â€Å"tort of negligence occurs when someone suffers injury because of another’s failure to live up to the required duty of care.† The defendant, Lings, owed a duty of care to Kim and had breached said duty. As a result Kim suffered a legally recognizable injury. By not providing a caution sign of some sort, Lings did not adhere to the â€Å"duty of care†. The plaintiff argues that the lack in a caution sign or warning of the half inch of water standing on the floor, with the manager knowing about the danger, is in violation of Lings, duty of care. The manager knew the condition of the floor, which was a direct result of more than the mere tramping of many feet under the conditions of weather then existing. The plaintiff argues that the excess water standing on the floor (one half inch) was a foreseeable risk that the business operator (manager) was aware about and should have posted a warning about the danger. If the defendant had posted a caution about the inherent danger the plaintiff, Kim, would have been more liable to avoid the outcome (Kim’s back injury). Citations: http://www.barronstad.com/resources/resources_personal_injury http://www.lawteacher.net/tort-law/cases Miller/Jentz, 9th Ed. Text, Ch 4, pg 112-115.

Music Origin :: Art

Music Origin Introduction: For centuries people had dreamed of capturing the sounds and music from the environment. Many had attempted it but no one had succeeded until Thomas Alva Edison discovered a method of recording and playing back sound. What had started out as an apparatus intended as part of an improved telephone led to the development of an instrument which would change the world, making it a happier, even a better, place to live. Revolutions: (Case of Mp3 sharing software development) A revolution in the music industry has surfaced In 1999, Shawn Fanning, a Northeastern University undergraduate, wrote a small MP3-sharing software application known as Napster. Originally designed for the exchange of Fanning and friends' own recordings, Napster quickly became a conduit for mainstream MP3s, and an MP3-sharing community was built overnight as the beta version of the shareware program quickly caught on. New songs could be found and downloaded at the touch of a button. Entire albums could be exchanged in minutes for free. In addition, the natal Sagittarian Sun (self) in the company’s chart sextiles Mars (action) conjunct Neptune (illusion, lack of boundaries), producing the ability to do it all anywhere with complete anonymity. The Recording Industry Association of America contends that the service Napster provides is just a high-tech shortcut to music piracy. But in recent â€Å"friends of the court† briefs, the Computer and Communications Industry Association, which represents tech giants like AT&T, Yahoo and Oracle, said the courts need to reinterpret and revise some of the â€Å"overprotective† models for guarding intellectual property. Online business contributed much to the music industry as similar to the other traditional companies. It helped the business to grow globally and to reach out the customers all over the world. Easy access, news details, shipping to home, attractive prices, lots of choices made the music industry to boom in the early 1990’s. Music Vs Internet: The recorded music industry has capitulated. After years of effort and millions of dollars spent on lawyers in prosecuting music pirates, the big four record companies have joined the internet age. Legal, pay-per-track music sites are about to proliferate. Australia should have its first by Christmas. It is likely it will be a local version of the successful Apple iMusic Store, which operates only in North America. Locally, Telstra is working on a licensing deal with at least one record company. The future of music sites depends on forging complex regional licensing deals between the record companies, musicians and online vendors such as Apple, Real Networks' Rhapsody, Roxio (owners of Press Play and about-to-be legal Napster) and Microsoft's MSN.

Freedom of Speech, Freedom of Thought, Freedom of Pot -- essays resear

Freedom of Speech, Freedom of Thought, Freedom of Pot!   Ã‚  Ã‚  Ã‚  Ã‚  There is a war going on; it keeps thousands in pain every night, a war that if were to end, could save thousands of people’s lives. This is the war on marijuana. You could say that marijuana has a bad reputation in the eyes of many people, but in reality it is a drug which has the ability of saving lives and curing diseases in which have plagued us for too long. People need to be informed on the good that marijuana can bring not just to this country, but to the whole world.   Ã‚  Ã‚  Ã‚  Ã‚  Marijuana (cannabis sativa) is often referred to as pot, tea, grass, weed, hashish, maryjane, ganja, skunk, and there are many, many more depending on how it is used and/or where it is from. It can be sniffed, chewed, smoked, or added to foods or beverages, but most often is smoked by recreational users. Marijuana contains around sixty compounds called cannabanoids. The most psychoactive being delta-9-tetrahydracannabinol (Dudley 18). When marijuana is used, several things can happen to the user both physically and or mentally. Physical effects include: red eyes, dry mouth or throat, increase in heartbeat, tightness of chest (if smoked), drowsiness, unsteadiness, and muscular in-coordination. THC molecules can also distort part of the brains’ information-processing system, altering perception of time, while amplifying sounds and usual images (Dudley 18). This may not seem like something people would want legalized, but there are far more ways to use marijua na for good than for bad.   Ã‚  Ã‚  Ã‚  Ã‚  There are several interesting reasons why people fight for the legalization of marijuana, some people argue that if it was smoked as early as 2700 B.C. in China and India (Quick Facts 1) that it should be legal in all places. Or that since many of America’s greatest leaders and Founding Fathers (including George Washington) were hemp farmers (Quick Facts 1) that it would make the world a better place. Both of these general types of arguments have some reason in them, but the most valid arguments are probably to be about violence or medical reasons. After some thinking, the conclusion that any sick person who wants to use marijuana to help them self has to break the law (Dudley 39) can be made. This doesn’t seem fair at all, seeing as how people who are ill and whom mi... ...aws around them, and make everything in society for those people. The lowest incapable part of the species. And what about all the people that can handle all the good things in life without screwing everyone else over? Well they can suffer, they can be held back by our crap, because they’re not important. They can evolve at the same mind-numbing pace as the rest of us. So lets keep drugs illegal, cause some people can’t handle the responsibility. That’s the same principle they enforce in elementary school; one kid messes up and the rest suffer from his ignorance. In case you haven’t noticed, laws and regulations can’t hold back human curiosity. You can’t simply just stamp out those human urges with a law or two. You won’t succeed in preventing humans from being human.   Ã‚  Ã‚  Ã‚  Ã‚  Works Cited â€Å"Cancer Statistics.† American Cancer Society. Online. Internet. 01 February 2001. Dudley, William, et al., eds. Marijuana. California: Greenhaven Press, 1999. â€Å"Marijuana† Encyclopà ¦dia Britannica: Macropà ¦dia. 1999 ed. â€Å"Quick Facts About Pot.† Freepot.com. Online. Internet. 28 Jan 2001. Todd Austin Brenner, â€Å"The Legalization of Drugs: Why Prolong the Inevitable?† Vol. 18, 1989.

Marijuana: a Gateway to Self Destruction

There has been substantial research which provides information on how Marijuana is not addicting itself, but the way it sakes you feel can be the breaking point to trying other addictive drugs. Research shows, adults who are addicts admit their first time of use and first drug of choice was when they were an adolescent and smoked Marijuana. Until today, many argue for or against legalizing marijuana throughout the united States, and it is still a struggle for some to overcome. As of 2011, Marijuana became legal in 16 States in the united States (Anabas & Cohen, 2011).According to the Office of National Drug Control Policy (OWNED, Bibb there has been Increasing efforts to legalize marijuana which can cause marijuana to rope In price and Increase the use of the drug (OWNED, 2013); keeping It Illegal keeps the price of marijuana up keeping the use rates low. According to Carbon. Org, (Bibb marijuana can be purchased In almost any neighborhood In any city or state In the U. S. , thus con tributing to the pervasive nature of the drug. It is also considered a drug of convenience because it is easily concealed, both for transport and use.This is why it has become widely popular with adolescents or young adults who have a lot of authority figures involved in their lives. Most marijuana users or those with Arizona in their possession do not go to prison. According the OWNED, a survey by the Bureau objectifies Statistics showed that . 7 percent of all state inmates were imprisoned for marijuana possession only because they had pleaded down from a more serious crime (OWNED, 2013). By States legalizing medical marijuana, it makes marijuana more easily obtainable for teens and normalizes It making It seem okay to use.Between the ages of preteen and teens, any disruptions In normal brain development, including chemical disruptions and/or changes can make physiological and psychological changes that can last a lifetime. According to Anabas & Cohen (201 1), early-onset drug use is the single best predictor of future drug problems in an individual (P. 8. 13). Children, whom experiment with any drugs or alcohol, including marijuana, before the age of 12, are four to five times more likely to have major addiction problems than those who wait until after 18 years of age (P. . 13). Adolescents contain less body fat and water content than adults and have immature enzyme metabolism systems. They also â€Å"manifest the condition shortly after beginning use if genetically vulnerable to addiction,† (8. 13). Adolescents are more vulnerable to environmental stress and drug availability and had less time to develop life skills and healthy coping mechanisms (8. 13). Marijuana can have negative effects on the body and makes a person more susceptible to colds, flu, and other viral infections.ETC can lead to â€Å"enhanced growth of tumors, including those response. Marijuana smoking also damages the lungs and other respiratory tissue (Anabas & Cohen, 2011). The legalization of marijuana is making the drug easier to acquire and because of this more and more adolescence are using this drug. With he vulnerability of the young human brain the impact of marijuana can be extremely sever. Legalization is making the use of marijuana a social norm which is slowly leading users to try other drugs, causing marijuana to be a gateway drug.

How The Independent Publishing Magazine Can Increase Your Profits

How The Independent Publishing Magazine Can Increase Your Profits If youre an indie author, in addition to writing gripping prose, you are required to make difficult and costly business decisions in a rapidly changing, digital industry. Many authors find the myriad choices available to be utterly baffling. The Independent Publishing Magazine (TIPM), an online affiliated website, guides authors toward making smart choices through ratings and reviews of publishing services, and meaty trade news.Founded by Netherlands-based editor/journalist/author/publishing consultant Mick Rooney in 2007, the blog averages about one post per week, comprising a newsy and analytical resource for authors and small publishers who are developing a brand.Commended by Writers Digest 101 Best Websites for Writers, and Feedspots Top 100 Self Publishing Blogs and Websites for Independent Authors, among other fans, TIPM is listed among scores of websites that review publishing resources. It is unique, however, in featuring the originally researched and synthesized Publishing S ervice Index.The Publishing Service Index not only rates and reviews publishing services, it ranks companies over time, providing a picture of overall industry trends, and enabling the author to evaluate a company like a stock. Hey, you might as well hitch your fortune to a star! For instance, a trip through the archives shows the closure of CreateSpace was foreseen by TIPM analysis at least a couple of years ago. Armed with this knowledge, the savvy and efficient indie author might have opted to invest resources with Ingram Spark or Smashwords. (More about the Publishing Service Index later.)Photo by rawpixel on UnsplashA roadmap for accessing TIPM intelWriters new to self-publishing should immerse themselves in the New to Publishing articles under the Author Resources tab. A seven-part series entitled The Future of Publishing 2020 makes an excellent primer of industry dynamics. Rooney discusses the evolutions of traditional and self-publishing business models with an entertaining, insider voice. Guest posters provide step-by-step How-to articles and videos to quickly get the new indie author up to speed. Or progress more quickly with searches for key topics by using the red-boxed tags.After digesting the fundamentals, assess your own skill set before deciding what services you are going to need. How much of the publishing work do you want to take on yourself? Do you want to design your own cover, or prepare an entire book file for publication? Which jobs do you want to contract out? There is no right or wrong answer. There may be as many logical choices as there are writers.Its important to articulate your requirements and expectations, then match your needs with the best services and companies for the project. Some companies offer a whole gamut of services presented in packages. Others specialize in particular services from an a la carte menu.In addition, you can use TIPMs powerfully informative Publishers Service Index to identify the companies that will b est meet your objectives. Launched in June 2010, the Publishing Service Index is now released twice a year.Service providers such as Matador, Ingram Spark, Kindle Direct Publishing, Kobo Writing Life, and about eighty or ninety others are rated according to TIPMs proprietary algorithm. The formula considers both anecdotal author feedback and objective, weighted criteria, such as (not listed in any particular order):Volume of titlesYears in existenceFees chargedTIPM review ratingService rangeDistribution rangeCustomer support and transparencyThese factors produce an index rating, which determines each companys rank.Remember that the companies profiled offer differing services. So, to avoid comparing apples to pears, reviews focus on what a company claims it will do, and the extent to which it delivers the promised service to customers.Photo by Edho Pratama on UnsplashMore about The Publishing Service IndexThe Publishing Service Index is not presented as an exact science, nor is it ex haustive. There are hundreds of self-publishing service providers in the USA alone. But the Index is a powerful mass of information in one website. Check out the November 2018 Publishing Service Index.Results are ranked in a clickable table that links the author to detailed, in-depth reviews and updates for each publishing service listed. First, survey the Index to decide the kind(s) of service(s) that best fit your needs. Then drill into the individual reviews.Be sure to read or scan all the way down to the Comments section, where real live authors who have dealt with that company may flag a warning, or sing praises to other authors who are considering using the same service.Dont feel you need to choose a company listed in the top five. Some authors will find it optimal to use a combination of companies, particularly if you are publishing in both e-book and print formats. Just because a company and their services dont fit with your requirements, doesnt mean its a bad company. That said, the further down the Index your choice falls, as an author, the more likely you may be to find a company with mixed or negative feedback, and less flexibility.TIPM Editor-in-Chief Mick Rooney expounds on the November 2018 Publishing Service Index with this analysis:With CreateSpace shuttering and Amazon continuing with its longer-term strategy to merge and streamline its print and ebook platforms, I have dropped CreateSpace to the bottom of the index ahead of its imminent closure.The recent indices reflect something of a mini-resurgence for some of the top-rated Full-Service Providers. While IngramSpark maintains third position, Kindle Direct Publishing has now slipped to second, and Matador for the first time hits the top spot.I am finding it increasingly difficult to suggest a large and varied pool of reputable full publishing service providers to authors looking to go in that direction, particularly if an author wants both print and ebook editions of their book.We are movin g to a publishing landscape where authors need to take greater control in the management of their book projects, and that means looking to publishing marketplaces to connect with professionals, whether an author is looking for a book designer, a skilled book formatter, an editor, or marketing and promotional assistance.IPM Editor-in-Chief Mick RooneyIf thats the case, trustworthy reviews and ratings of a la carte publishing service providers remain essential.Beyond the publishing service indexAdditionally found within the site, robust articles, not promotional puff pieces, are catalogued under the headings of Self Publishing, Traditional Publishing, and Digital/Traditional Marketing. From News and Opinions, to Advice and Technology, Forums,TIPMs editorial scope thoroughly covers independent publishing, as well as its intersection with traditional publishing in the United States, the United Kingdom, and Western Europe.Going back to 2013, frank reporting covers innovations, and merger s and splits, from notable industry players down to startups that have already gone bust. Penguin imprints, Vantage, Kobo, Reedsy, prestigious awards to self-published authors, the London/Frankfurt Book Fairs, Blurb, Lulu, Nook, BookBaby, Bowker, Liberty Hill, Barnes Nobel, WattPad, BooksAMillion, Pronoun/Vook, Fast Pencil, Blurb, Troubadour, Unbound, Google Playbooks and PubSlush, are among many more subjects.You can read, for instance, the Author Solutions exposà © as events unfolded resulting in the first class-action lawsuit filed against Author Solutions in the summer of 2013, by several authors who charged the company with fraud. The Author Solutions model of gouging and exploiting authors (often new writers) was denounced in a second lawsuit alleging deceptive practices and the exploitation of seniors. The cases were dismissed in 2015.A rigorous education for authorsTIPM archives trace the exciting evolution of independent publishing and offer the website user a rigorous ed ucation. Authors turn to The Independent Publishing Magazine for extensive knowledge of all aspects of self-publishing, for consistency, and for passion on the part of its Editor-in-Chief.In the November 2018 Publishing Service Index, Mick Rooney stated:I rarely now review new companies in the full-service provider arena and even updating existing provider reviews takes a significant amount of time and effort. I continue to have a backlog of reviews that need updating or a complete rewrite. I appreciate that companies keep me up-to-date on their development plans, but if I am brutally honest (and you know I often am!), I dont see the innovation in publishing I experienced going back over the past five years. Also, bear in mind that TIPM is no longer a full-time occupation for me and Im very grateful to our many guest posters.IPM Editor-in-Chief Mick RooneyWith this admission, its fair to ask if TIPM will continue to provide the timely and critical decision-making information credite d with by this review, and that serious indie authors have come to rely upon. It is certainly feasible for the Magazine to continue with quality, efficient delivery of industry news on the strength of its guest posters, because we need a lot of perspectives to really see the field of indie publishing.As it stands today, the blog can have a huge, positive impact on your self-publishing success by serving as at least one guidepost to help you find the most fitting service, and saving you from falling into the hands of scammers and companies not keeping their promises.You worked hard to write that book. You deserve to profit from its sale. Transform yourself from a dreamy creative into a savvy indie publisher in the time it takes to thoroughly study The Independent Publishing Magazine and its archives.

Sequence of Tenses in Spanish

Sequence of Tenses in Spanish Spanish has two basic tenses of the subjunctive mood in everyday use, the present subjunctive, and the imperfect subjunctive. (Although a future subjunctive form exists, it generally isnt used in speech, its use being limited primarily to formal legal documents.) Fortunately, knowing which tense to use is fairly easy to remember. Verbs in the subjunctive mood are typically in a part of a sentence (a dependent clause) that begins with que, which follows a verb in the indicative mood. The tense of the subjunctive verb depends on the tense of the verb in the first part of the sentence, as indicated in the following list of sentence structures. Present indicative verb que present subjunctive verb.Preterite indicative verb que imperfect subjunctive verb.Imperfect indicative verb que imperfect subjunctive verb.Future indicative verb que present subjunctive verb.Conditional indicative verb que imperfect subjunctive verb. Distinctions in the above list are often referred to as the sequence of tenses. Although there are exceptions as well as instances where the subjunctive mood is used with other sentence structures, these rules take into account the vast majority of cases where the subjunctive mood is used. Here are examples of sentences using each of the above structures: Present Indicative/Present Subjunctive Recomiendo que no estudies cuando comas. I recommend that you dont study when you eat. ¿Es buena idea que duerma con mi bebà ©? Is it a good idea for me to sleep with my baby?Todo est listo para que inicie el foro. Everything is ready for the forum to begin. Preterite Indicative/Imperfect Subjunctive Intentà © que ellos me entendieran. I tried to get them to understand me.Nunca mereciste que te amara, hasta ahora. You never deserved for me to love you, until now.Era mejor que te ensuciaras las manos. It was better that you got your hands dirty. Imperfect Indicative/Imperfect Subjunctive Yo querà ­a que cantaran juntos. I wanted them to sing together.Estaba yo en casa y esperaba que lloviera. I was at home and hoping it would rain.No aparecà ­a que hubiera tomado alcohol o sustancias tà ³xicas. It didnt appear that she had taken alcohol or poisonous substances. Future Indicative/Present Subjunctive Negarà © que seas mi hijo. I will deny that you are my son.Si suspende el examen, dudarà © que estudie mucho. If he flunks the test, I will doubt he studies much.Esperars que llegue la hora del dormir. You will hope that bedtime will come. Conditional Indicative/Imperfect Subjunctive​​ Hay 10 cosas que las mujeres desearà ­an que los hombres supieran sobre el amor. There are 10 things that women would want men to know about love. ¿Quià ©n dudarà ­a que tuviera un puesto en el equipo cubano? Who would doubt that he had a position on the Cuban team?Nunca querrà ­a que le quitaran la medalla. I would never want them to take the medal from him.