Saturday, December 14, 2019

Business Plan Coffee Shop Free Essays

Coffee Shop for $ 50-100 thousand MARKET SITUATION Coffee boom that seized America, and then Portugal, has come to us. Is explained by the fact that the growing popularity of refreshing drink in the population, attracts more and more attention to this business. Existing Place of public may be divided into three categories: -Coffee house, so to speak, in its purest form, where the visitor suggest several varieties of coffee. We will write a custom essay sample on Business Plan Coffee Shop or any similar topic only for you Order Now – Coffee house with the addition of the â€Å"kitchen†, which attracts customers not only the coffee menu but also the possibility of a tasty and inexpensive meal. Most of the customers in set meals (lunches) and breakfast. – Coffee Shop – a bookstore, a favorite place of party intellectuals:writers, journalists and inveterate book lovers. Over coffee here it is possible read your favorite book or learn the news of the book market. Should be distinguished from the usual coffee cafe. First, Coffee Shop offers enhanced assortment number coffee and coffee prepared on the basis of drinks. Second, this place is more democratically and offers a pleasant leisurely conversation. Therefore the future owners of such establishments need to be prepared for the fact that customers will stay long here longer than in a normal cafe. Idea, concept First, you need to pay attention to the development of of the concept the institution. This is the cornerstonewhich in many respects determines the success of coffee. In the interior fast-service places emphasis on of coffee as the primary attribute. Place your bets on impeccable service, delicious cuisine original design dishes offered, unusual interior decoration disciplined waiters and special mood. Visitors have to want to return to the coffeehouse and on. It will be a classic style. How much it costs According to experts, in order to open kofeynyuna 20-30 seats in business need to invest at least $ 50 thousand. Payback period of coffee – 1,5-3 years. Licensing documentation Package permits to open a coffee shop and a cafe or restaurant is no different. Need a patent for trading activities, the certificate of registration. On the â€Å"documentary† aspect of the matter will go 3-6 months. Is assumed to replan and renovation of premises. It is necessary make the reconstruction project. It is also necessary have the consent of Division for the improvement, sanitary station and firefighters. ADVERTISEMENT For promotion of coffee would need about a year in which to be active advertising support. Important area adjacent to the institution. Coffee Shop – setting more local value if it does not differ exclusive assortment. LOCATION To estimate the location of the future coffee use the the following criteria. Stream of customers. No one will argue that the center is of the city – the most profitable place for such institutions. A huge number of people who work there, just walking, can provide a comfortable existence no one coffee shop. Characteristics of the competition. Question should be askedand which facilities are close to the coffee shop of the future? If it intersects the assortment and pricing policies with the majority of potential neighbors, it is better to think about a different area. { Because recapture clients from working and already gained popularity competitors always extremely difficult. } How to cite Business Plan Coffee Shop, Essay examples

Friday, December 6, 2019

Laugh Out Loud Private Language- MyAssignmenthelp.com

Question: Discuss about theLaugh Out Loudfor Private Language and Public Laws. Answer: The evolution of speech has been dated back to several thousand years ago. Speech and writing have been widely used for communication purposes. However there varied distinctions as to pertain speech and writing as aspects of language. Writing is not a reflection of casual speech. However, speech imitates writing, in text which are formal based, but however not in its natural way. The phonological way is writing like the way you speak, the essence has been that we dont obey the general rules of writing, often grammatical errors, capitalization issues occur and spelling errors often occur. The use of LOL for example has been used to mean laughing out loud, however the meaning have changed , people nowadays are not laughing loud each and every time they write the same instead it has been used as a sign of empathy and pragmatic. It has been used popularly in the internet based social networking, (Jimmi Robert, 2005). It has since become the common slang in computer mediated communicatio n worldwide. The meanings often refer to emotions and smiles. Some of the examples of these text variance include the following; you hate me lol, I am going to kill, lol, I am dam dead, lol, the exam is tomorrow, lol, you hate me, lol, I am a winner, lol, Not a nice thing to lol. In this first set of word it refers to the softening of the tonal variation, the stereotyping frequency is lol, laugh out loud. It is often used in any conversations of few participants signalling interlocutor involvement just like mm, mhmmh etc. In other texts it is used to refer to phrases such as; lol, i can access my internet now! and how fast is the internet, lol,. In this case, the phrases doesnt need any laughing at all perhaps, lol has been misguided. In text convention of lol, the general meaning is laughing out loud, but actuality there is no laughter, and yet in theory it is actually there. When people see older text in a conversation they express the feeling using the lol, the overall understanding of the substrate then you will realize that lol do not refe r to the actual act of laughing but something else, (Lawrence, 2004). Other text phrases can have different meanings to explain deeper understanding than the phrase. Examples include I love the book your reading, Partner, lol thanks, i will give. In this text you may think that the conversation is funny, but actually no one is laughing, and yet it has been used, it can portray some hiccup in the manning and context of the words, (Antonin, 2005). The use of pragmatism to show empathy can utilise the form of lol, an example to illustrate this is; lol, I have to travel immediately, In this cases the persona is not amused, the usage of lol is used in a particulate manner, as a show of empathy and a sign of accommodation. In linguistics it is referred to as pragmatic particles, (Mark, 2005). Indirect speeches have used as assessments of speech; they give us different perspectives and analysis. When we return to the act of speech of questioning, we can generate several sentences which interrogate a speech. We can consider this question, did you receive the price? A positive answer to the question is yes that is a direct answer, however consider this answer, do you know if you receive the price? The phrase framing portrays a question like state however, when there is no inquiry; mostly the answer will be yes. In real life situation the answer is yes i did or probably no i only got lunch. The reply applied in this case is prioritized as an utterance but not the face meaning, however a yes response signifies the true meaning of the question (Mark, 2005). Maxim principles in linguistics, refer to the use of pragmatic connation or further study of speech acts, it tries to explain the meaning of utterances when used reflects the background meaning. Outward state meaning of the utterances, speakers mean can result from assumption of a statement. It has 4 units, maxim of quality, quantity, relevance and manner. The statement above doesnt imply anything on the use of maxim, as they dont offer any suggestive gesture whatsoever. Maxim rule applies when comparing what is said and what is done for a particular statement. (Deirdre Dan, n.d). Concluding, lol and other initials in literature world have advanced from the computer aided communiqu to facial communication protocol. Instant messaging has taken shape with these use, actually more usage has been pronounced in real speech. References Deirdre Wilson and Dan Sperber,. "Relevance Theory", in G. Ward and L. Horn (eds) Handbook of Pragmatics. Blackwell, 607-632. Lawrence Solan, (2004)."Private Language, Public Laws", Georgetown Law Review. Antonin Scalia,(2005). Review of Law's Quandary by Steven Smith, First Things. Mark Liberman,, (2005). "A result that no sensible person could have intended", Language Log. Jimmi Harrigan, Robert Rosenthal, Methods in Nonverbal Behavior Research, Oxford University Press, 2005, ISBN 978-0-19-852962-0

Friday, November 29, 2019

This Fall Apart Essays - African Writers Series,

This Fall Apart ESSAY ON THINGS FALL APART Things fall apart tells a story of an African tribe and it's cultures. It tells the story of the life of a man by the name of Okonkwo, by his lifelong friend, Obierika. Okonkwo, a well-respected member of his village, had an undying desire to be manly at all times. He was a father and a husband of three wives and worked very hard to support his family; he began doing so at a very young age. Under no circumstances would he ever warrant the assumption by any man that he was either weak or afraid. The only fear that he did have was that any man think such of him. Okonkwo had a very short, violent temper that was immediately triggered in response to actions that he deemed to be weak of another. Unfortunately, almost every time that Okonkwo let loose his violent temper in his manly way, he brought trouble upon himself, as well as those around him. Though highly respected in his village, Okonkwo was exiled and banished from the village for seven years. This was the result of the murder of a clansman. Although the act was truly accidental during the funeral of an elder in the village, to kill fellow clansmen was not accepted. During the ceremony guns where fired, Okonkwo accidentally fired his gun, killing the son of the dead elder. Since this was done accidentally he was able to return to the village with his family after being banished for seven years. During the seven years of his exile, the Ibo village started to fall apart. The downfall of the Ibo spiritually was the mechanism that triggered the downfall of the Ibo village and it's livelihood. White missionaries emerged on the village bringing with them their Christian religion and beliefs that were totally different from the Ibo people. This was two years after one of their own was killed in the village. Although the collapse was primarily caused by three men, Mr. Brown, Rev. James Smith, and the District Commissioner, it was the passivity of the village (Umuofia), as well as the power of the mission's government that led to the demise of the Ibo way of life. Clearly this strengthened the credibility of the new white men and their religion. Futhermore, a major blow was dealt to the Ibo religion. Christianity provided an answer to the questions' people had about their spirituality: the Ibo religion began to appear to be false by default. The new religion's validity and acceptance, coupled with the void created by the dissolution of the void created by the dissolution of the Ibo spiritually, left the remaining Ibo believers over powered by the Christian converts and their new followers. A final illustration of Okonkwo's rash actions leading suffering for himself and those around him occurs when he hastily kills the head messenger who comes to Umuofia to break up a town meeting. Okonkwo and his fellow villagers came together and were planning to kill the missionaries. The messenger stood up to Okonkwo demanding to get by. Able to speak only two short sentences, Okonkwo furiously assassinated him; taking his machete and cutting off his head. This did not produce a war of any type. The remaining three messengers continued their journey and the villagers never attacked. This brought the ultimate suffering to Okonkwo, who hangs himself, as well as the suffering for the rest of the tribe, who may not bury him and some of whom are brought to the court where Okonkwo and some others had at one time suffered. In concluding I would say that Africans in their traditional beliefs and ethics, are very passionate about what I would consider supernatural, or mystical powers. Some of their beliefs I could accept in a spiritual way but not as a way of living my life. The beating of one's wife is not condoned under any circumstances, and effects the community as a whole. This is regarded as totally unacceptable but not because it happened on the wrong day but because it's morally wrong. ESSAY ON THINGS FALL APART Things fall apart tells a story of an African tribe and it's cultures. It tells the story of the life

Monday, November 25, 2019

Financial Ratio Analysis of British Airways The WritePass Journal

Financial Ratio Analysis of British Airways INTRODUCTION Financial Ratio Analysis of British Airways INTRODUCTIONFinancial AnalysisCurrent Ratio:Interpretation:Quick Ratio:Interpretation:Stock Turnover:Interpretation:Debtors Collection Period:Interpretation:Creditors Collection Period:Interpretation:% of Wages:Interpretation:Gearing Ratio:Interpretation:Fixed Assets Turnover:Interpretation:Total Assets Turnover:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚    £mReturn on Capital Employed:Interpretation:Gross Profit %:Interpretation:Net Profit %:Interpretation:Margin al Ratio:Interpretation:Solving Ratio:Interpretation:Assets Cover:Interpretation:Operating Ratio:                                                                                                                                                                                                                         £mInterpretation:IMPACT OF EVENTS:  RECOMANDATION:CONCLUSION:References:Related INTRODUCTION British Airways is the largest international airline in the world. It is based at the busiest international airport of the world named Heathrow Airport with holding 42% of land slots. It has a global flight network through partners such as American Airways in US and Qantas in Australia. It serves about 150 destinations in some 75 countries. British Airways is, through its subsidiary British Airways World Cargo the words twelfth largest cargo airline. British Airways world cargo has global fright opportunities through the British Airways flight routes. Due to recession, British Airways faced loss in the year 2008-09. So the company took the decision to get merged with Lberia. As a result it reported half yearly profit of 158m, first in last two years. In 2010 it revealed the double whammy of volcanic ash cloud from Iceland and cabin crew strikes. British airways reported a pre-tax loss of 164m, larger than 148m loss it made in the same period last year. But they performed really bette r at the end of the current year and gained profits. ND British Airways’ earliest predecessor was an Aircraft Travel Pvt. Ltd. It was found in 1916. On August 25, 1919 the company inaugurated the world’s first scheduled international airways service. In November 1936 British Overseas Airways Corporation was found. The long term service was started by British European Airways in 1946. After the integration of British Overseas Airways Corporation and British European Airways, British Airways was found in March 1974. Company was officially incorporated in the year 1984. Company’s operational headquarter is situated at Heathrow airbase. Company serves to more than 150 top destinations of the world and carries about 32 million passengers on average annually. British Airways faced many ups and downs during its journey. Company faced losses due to the strike of its crew members. The strike continued for 22 days and led company to the estimated loss of  £150m. After earning good profits in the previous years, it faced huge collapse during mid of 2008 and it continued for around two years. In 2010 company announced to merge with Lberia. And finally on April 8, 2010 the combination was established. After this combination, now at the end of this year it is estimated that company will have profits. Combination of British Airways and Lberia will lead company to great profits. Performance is improving day by day. Performance of last six months is far better than previous time period. Financial Analysis Current Ratio:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚    £m Years 2009-2010 2008-2009 2007-2008 Current Assets 2674 2346 3148 Current Liabilities 3740 4142 3244 Proportion 0.71 0.57 0.97 Interpretation: This Ratio is to calculate that which assets we can turn in to cash. In current liabilities we count long term borrowings, Bills payable etc. The ratio in year 2008 was 0.97which came down in year 2009 to 0.57 and in 2010 it was felt down to 0.71. This shows the current assts are recovered in 2010 after fell down in 2009. Quick Ratio:  £m Years 2009-2010 2008-2009 2007-2008 Liquid Assets 2576 2219 3036 Current Liabilities 3740 4142 3244 Proportion 0.69 0.54 0.94 Interpretation: This ratio is to calculate the liquid assets of the company. In year 2008 ratio was 0.94 which reduced to 0.54 in year 2009 but once again in year 2010 it came back to 0.69. The reason behind that current liabilities effects ratio indirectly. Stock Turnover:  £m Years 2009-2010 2008-2009 2007-2008 Sale 7994 8992 8758 Stock 98 127 112 Proportion 82days 71days 79days Interpretation: The average number of Days Company hold the stock called stock days. In year 2008 the stock turnover was 79 days it slight came down in year 2009 to 71 days but in year 2010 it again went up to 82 days. Company should circulate their stock and generate cash in small days for better growth. Debtors Collection Period:  £m Years 2009-2010 2008-2009 2007-2008 Debtors*365 182135 193450 213890 Sales 7994 8992 8758 Proportion 23days 22days 25days Interpretation: Sale or investment in fixed assets is good but company should check their debtors. This ratio helps to calculate that average in what time company receive money from debtors. British Airways debtor’s collection period in 2008 was 25days which came down in year 2009 to 22days and in2010 to 23days respectively. It is good sign for company is able to collect money in short period. Creditors Collection Period:  £m Years 2009-2010 2008-2009 2007-2008 Creditors*365 227395 243090 236520 Cost of Sales 7994 8992 8758 Proportion 29days 28days 28days Interpretation: This ratio is almost same like debtor’s collection period ratio the only difference is that this ratio is to calculate in what time company pay to their creditors. In 2008ratio was 28days which remained same in year 2009 it slight up in year 2010 to 29days. It shows that company’s reputation is very good for payment. % of Wages:  £m Years 2009-2010 2008-2009 2007-2008 Wages*100 134600 146600 143300 Sales 7994 8992 8758 Proportion 0.17% 0.17% 0.17% Interpretation: This ratio helps to calculate averagely how much company spend to sale the goods or provide the service. In year 2008 this ratio was 0.17% which remains also same in next two years. It means company’s good management is able to control the wages. Gearing Ratio:  £m Years 2009-2010 2008-2009 2007-2008 Short term lib. overdrafts+ Long Term Lib. *100 509700 504900 518400 Shareholder funds 1913 1644 3033 Proportion 267 307 171 Interpretation: In gearing Ratio Company finance it from high level loans. In year 2008 this ratio was 171 but in year 2008 it rapidly up to 307in year 2009 but in year 2010 it again come down to 267. It means company did well after 2008 to maintain their gearing ratio. Fixed Assets Turnover:  £m Years 2009-2010 2008-2009 2007-2008 Sales 7994 8992 8753 Fixed Assets 7520 7802 7890 Proportion 1.06 1.15 1.11 Interpretation: This ratio shows the increase and decrease in utilization of company’s fixed assets. In year this ratio was 1.11 which slight increase in year 2009to 1.15 but just come down in year 2010 to 1.06. Fixed assets somehow depend on the sale of the company. Total Assets Turnover:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚    £m Years 2009-2010 2008-2009 2007-2008 Sales 7994 8992 8753 Total Assets 10194 10148 11038 Proportion 0.79 0.89 0.80 Interpretation: This ratio helps to measure that what is the ratio of company’s total assets turnover. Company’s total assets turnover was 0.80 which was just more in year 0.89 and in year it just down in year to 0.79. Return on Capital Employed:  £m Years 2009-2010 2008-2009 2007-2008 P.B.I.T or (L.I.B.T)*100 (53100) (40100) 88300 Long Term Liabilities+ Share Capital 6472 6006 7794 Proportion -(8.23) -(6.68) 11.33 Interpretation: R.O.C.E ratio is the perfect way to calculate the profitability of the company. R.O.C.E of British Airways was 11.33 in year 2008 which became negative in next two years 2009 and 2010 to -6.68 and -8.23. It clearly reflects that company’s revenue goes up but its profit falls down. It means that company went in loss in last two years. Gross Profit %:  £m Years 2009-2010 2008-2009 2007-2008 Gross Profit*100% (23100) (22000) 87500 Sales 7994 8992 8753 Proportion (0.03)% (0.03)% 0.10% Interpretation: G.P ratio is the share of the company compare to its sales. Gross profit is the margin on sales before deduct tax. In year 2008 company’s profit was 0.10% but in next two years company faces loss ratio 0.03% equally. It means that company definitely not being successful to improve their revenue to make the profit. Net Profit %:  £m Years 2009-2010 2008-2009 2007-2008 Net Profit/(Loss)*100% (42500) (35800) 69600 Sales 7994 8992 8753 Proportion (2.45)% (4.46)% 10.09% Interpretation: Net profit is the remained profit after deduct tax. This amount is the net amount of the company. British Airways conclude 10% net profit in year 2008 but in next two years 2009 and 2010 it shows the loss 5% and 10%. It shows overall strength of the organization. These ratios prove that company faces losses from last two years. Marginal Ratio:  £m Years 2009-2010 2008-2009 2007-2008 Net Profit/(Loss) (425) (375) 680 Sales 7994 8992 8753 Proportion (0.06) (0.05) 0.08 Interpretation: Marginal ratio is to calculate the margin of company on net profit. This ratio is very flexible ratio. The marginal ratio of the company in year2008 was 0.08 but in next two years it goes in to negative (0.05) and (0.06). Because company face losses in these two years so it effect marginal ratio of company. Solving Ratio:  £m Years 2009-2010 2008-2009 2007-2008 Shareholder funds *100 191300 164600 303300 Total Assets 10194 10148 11038 Proportion 18.77 16.22 27.48 Interpretation: This ratio clearly shows that the solving ratio percentage is down from last 2008 year continuously. In year 2008 the ratio was 27.48 which were good but after that in 2009 it came down to only16.22 but it starts recovering from last year. It is now good sign for company. Assets Cover:  £m Years 2009-2010 2008-2009 2007-2008 Total Assets 10194 10148 11038 Long Term Debt 3446 3074 2751 Proportion 2.96 3.30 4.01 Interpretation: Assets cover ratio of the company is coming down from last three years. In 2008 it was 4.01 but in year 2009 it reduced to 3.30 in year 2010 it again fell down to 2.96. This is really not a good sign for the company. Index is enlightening that company’s assets are sharing high proportion of debts which indicates that shareholders are losing faith in company’s performance. Operating Ratio:                                                                                                                                                                                                                         £m Years 2009-2010 2008-2009 2007-2008 Operating Expenses 8225 9212 7880 Net Sales 7994 8992 8758 Proportion 1.03 1.02 0.90 Interpretation: This ratio shows the overall efficiency of organization. It is an important ratio for any company. In 2008 company ratio was 0.90 which climb up to 1.02 and 1.03 in years 2009 and 2010. It is a good sign for company. It means company will took up their profit in future. IMPACT OF EVENTS: British Airways faced biggest loss of its history  £401 million in year 2008-09. The reason behind that were 15days cabin crew strike and ash cloud due to volcano explosion in Iceland. But April 2010 bring some relief for British Airways when they successfully merge with Lberia the Spanish airways company. After this merger company come back on track company report  £158 million profit in first six months after merger. There was an unexpected raise of 8.4% in revenue. After two years continues loss company first time come up with profit. British Airways expecting good result and definite increase in their profit.   RECOMANDATION: British Airways is very well known company. It is true that company faces losses continuously from last two years, But Company handle the situation very effectively. The company merge with Spanish airways company Lberia. After this merge company is come back on track company had made  £158m in first six months. So it is advisable that still company is trustable. After all these still British Airways has bright future. CONCLUSION: After analyse ratios it conclude that British Airways pass through lots of up and downs. Company faces losses from last two years continuously. Still company is able to run their business effectively. In year 2008 company revenue was 8753 which slight up in 2009 to 8992 but in 2010 it was again fall to 7992. There is no doubt that company’s revenue come up in 2009 but if we see company’s gross profits and net profits ratios, company is in loss from last two years continuously. In year 2009 company G.P ratio was (2.45) and in 2010 was (2.89).Same in net profit/(loss) ratio in 2009 was (4.46) and in year 2010 was (6.64). In R.OC.E ratio also shows the negative return after 2008. In 2009 ratio was (6.68) in 2010 it was come up to (8.23). But after merging with Lberia in April 2010 British Airways starts deal with profits which is good sign for company. So it concludes after two years losses still company’s future seems bright. References: https://fame.bvdep.com/version-2011222/cgi/template.dll?checkathens=1kick=1product=1user=student%40beds.ac.ukpw=dsQVymWfUHCPaHwR7YzRVg%3d%3d 20th march 2011 www.Britishairways.com 22nd march 2011 Dyson, John R. Accounting for non-accounting students 8th edition. FT Prentice Hall.

Thursday, November 21, 2019

DQ1 CK and DQ2 DW Comment to peer Response Sec1w9 Assignment

DQ1 CK and DQ2 DW Comment to peer Response Sec1w9 - Assignment Example Quilts did not qualify for copyright protection because its purpose was functional. I agree with you that quilts are considered a part of woman’s history in America. There is definitely artistic talent associated with quilt making. The terms of copyright protection in the United States are standardized. â€Å"As a general rule, for works created after January 1, 1978, copyright protection lasts for the life of the author plus an additional 70 years† (Copywright, 2010). In your response you mentioned how copyright have evolved over the years. As you stated in your response copyrights have gotten to the production phase today. The application of copyright today includes many things including music CDs, movie DVDs, books, and website among others. Piracy is a huge problem that is hurting copyright protection in today’s economy. Piracy can be defined as an unauthorized reproduction or use of a copyright book, recording, television program, patented invention, or trademark product (Dictionary, 2011). A country that is breaking a lot copyright laws is China. It is hard or virtually impossible for American companies or the government to do anything about the piracy explosion in China. Back in the 19th century when quilting was very popular in America nobody could foresee how technological advances were going to change the world. â€Å"A quilt is a treasure which follows its owner everywhere† (Klein,

Wednesday, November 20, 2019

Wk 11 (2nd Discussion) Article Example | Topics and Well Written Essays - 500 words

Wk 11 (2nd Discussion) - Article Example is really about questioning the authenticity of something regarded as fact, and this perspective should be adapted and not disregarded if one aspires to grow in truthful information.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   One way to interact with information is by delving deeper into its research basis. If a claim is made, one should ask, â€Å"What scientific research supports such claims?† (Pope, 1998). If none can be provided, then this claim can be dismissed as mere hearsay, or looking at it as a challenge, is a statement which can fuel a research study to be conducted to determine whether it is true or not. If a research study is provided as a support though, then it is but proper and fitting to scrutinize the instruments and methods utilized in gathering and analyzing data. For example, if s survey questionnaire was given out by a psychologist to the respondents, validity of the tool should first be established to ensure that the questions will not bring about bias to the study or it should undergo face and content validation by experts in the field first to ensure that the questions are not leading towards specific results. This should be done since the anomalie s may be rooted foremost in the methodology, which also paved way for erroneous conclusions.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Now, the aforementioned approach can be likened to the scrutiny of the branches of a plant. Another way to determine the accuracy of information is to examine closely vague and ambiguous terms. Repressed memories of sexual abuse during childhood have been studied by many, but the definition of repressed memories has been haphazardly used by in media, literature and in legal proceedings. A gray area has clouded the vivid demarcation of whether repressed memories are figments of the unconscious defense mechanisms or whether it is a scheme of forgetting (Pope, 1998). Defining terms and allotting which definition is described in which study can provide a much clearer way of assimilating information, and a way to determine

Monday, November 18, 2019

Cold chain In food industry Essay Example | Topics and Well Written Essays - 3000 words

Cold chain In food industry - Essay Example Indeed, keeping the goods ‘in a safe, wholesome and good quality state from the production to the consumption stage’ (Aung, Chang and Kim 2012: 435) can be considered as the cold chain’s mission. Through a similar approach, food cold chain has been described as ‘a special kind logistics applied in food’ (Lan and Tian 2013: 347). When referring to cold chain emphasis should be given to the following fact: the quality of the cold chain’s products is difficult to be secured. In the food cold chain sector a similar issue appears. For this reason, a series of methodologies and standards have been introduced for ensuring quality in all phases of food cold chain. However, the full alignment of food cold chain with the relevant rules is not always easy, especially due to the cost involved. The various characteristics of food cold chain are analytically presented below. Reference is also made to the standards applied in the specific sector. A series of case studies has been employed in order to show the challenges that food cold chain has to face worldwide. It is proved that the sector’s advances are continuous but the lack of effective control mechanisms often reduce the quality of food cold chain’s products especially in countries with limited potentials to support food cold chain. Chapter 2 – Need for the cold chain in the food industry Cold chain, as a series of processes, has been established in order to respond to specific needs of the food industry. Reference is made in particular to fresh food products (such as vegetables, meal, fish and so on) that have to be transported to areas quite far from the area of production (Handley 2010). For such production, there can be 4 levels of transport, as described in Appendix 1 (Handley 2010). As it is made clear through the graph in Appendix 1 cold chain has a key role in the transport of fresh goods, a role that it is clearer at Transport levels 1 & 2 (Appendix 1), i.e. from factory/ production area to the wholesale (Handley 2010). At level 3 of the transport process, i.e. from the wholesale to the outlet, the value of cold chain is also critical, ensuring the high quality of fresh products that reach the market (Appendix 1). In practice, all parts of the transport process have to be developed in order for a food product to reach its destination, i.e. the end consumer; this means that cold chain, as part of the transport process, cannot be omitted since such initiative would destroy the rest of the parts of the transport process. This means that without the intervention of the cold chain fresh food products could not be available for consumers. In the study of Aung, Chang and Kim (2012) emphasis is given to the importance of the cold chain for the preservation of perishable foods; it is explained that without cold chain these foods could not reach consumers (Aung, Chang and Kim 2012). In other words, due to cold chain perishable foods can keep their qualities, as these qualities are described in table presented in Appendix 2. According to the specific table the qualities of perishable foo