The Last Leaf Review free essay sample

O Henry always has me saying O marvelous! The gruesome plots, the careful work on the minutest of the minute details, the unpredictable surprise endings, the imaginative use of connotation and so much more. He dared to personify the dreadful Pneumonia as the cold, unseen stranger! THE LAST LEAF remains one of my favorite short stories written by him. The plot revolves around two artist girls Sue and Johnsy who have their own studio in quaint old Greenwich Village. Theirs was a relationship fostered on mutual trust and their common tastes in art, chicory salad and bishop sleeves! All went hunky dory till Johnsy fell ill with pneumonia one cold November month. The disease seemed to drain out the last streaks of will and womanly taste from her being. She lay all day on her bed awaiting her death, looking out of the window listlessly. The doctor put her chances at one-in-ten, which he swelled up to one-in-five if Sue managed to get Johnsy to ask one question about the new winter styles in cloak sleeves! Here the author tries to cook up humor from a womans natural eye for fashion. We will write a custom essay sample on The Last Leaf Review or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Distressed by the doctors verdict Sue cried a Japanese napkin to a pulp another typical womanly reaction! She, at no cost, wanted to lose a friend who had so much in common with her and who had, for the past one year, been her staunch companion in everything from her artistic conquests to her personal trivia. With a heavy heart she gathered her drawing board and paintbrush (and a great amount of will) and made her way into Johnsys room. Johnsy lay there still as death itself. Sue began working on an illustration for a magazine story. Young artists must pave their way to Art by drawing pictures for magazine stories that young authors write to pave their way to Literature! Here the author has skillfully rawn a comparison between the two classes of strugglers and brought to light how the two, despite being so different in their genres, together make a wonderful piece! How many of us have actually read up a story because the illustrations were appealing?! Coming back to the story, our heroine Sue sat there in the room sketching with determination, trying to drown her sorrow into her art. Sud denly the sound of low moans broke her trance. She went quickly to Johnsys bedside. She was lying there eyes open wide and fixed outside the window. She was counting counting backwards! Sues solicitous glances found that Johnsy had her eyes on an old, old vine, the leaves of which had been ripped off its body, exposing the rotting skeleton. It had been losing leaves at an alarming rate, from over a hundred leaves on it three days ago to five Just then. In her desperation Johnsy cried out that her life would betray her the day the last leaf fell! Her friend rebuked her with magnificent scorn, calling her a scatterbrain! She declared that she wouldnt leave the room until she saw the last leaf fall off, which she was sure would happen before dark, and prove Johnsys paranoid fears unfounded. On the ground floor of Sues studio lived old Behrman. He was over sixty and sported a long Michael Angelo Moses beard dangling over an impish body. A failure in art his drawing board had waited forty years to receive the first line of the great masterpiece he planned to create! It was still waiting. He made both ends meet by serving as a model to young artists. And Sue was his regular customer. Later that day Sue went over to Behrman to get him to to him. The old man was visibly stupefied at what he heard and blabbered about illogical people of the world. Nevertheless, Sue went back home once her work was done. Days passed and the old vine started making small steps to becoming bald! As each day came and went, its leaves bid adieu one after the other. And Johnsy her belief was becoming a reality! She was slowly slipping away into death. So the leaves fell one after the other until one very last! Johnsy busied herself bidding her final farewell to the world. Days slipped away like sand; soon and fast, but the last leaf refused to fall off, determined not to betray its naked host! Rain, shine or the twilight, nothing could possibly make it part ways with the vine. The young woman waited and she waited still and then her patience wore off. The concluded that God didnt want her in his kingdom and realized that asking for death was a sin. For the first time through her illness she asked for her broth without waiting for Sue to Jostle it down her throat. Soon she was her true self again up and about! One afternoon as the two girls sat knitting, Sue broke the news of old Behrmans death from pneumonia. He was found cold and wet and in pain and beside him was a palette with green and yellow colours mixed on it. No one had wondered why the last leaf never fluttered, never moved Behrman had finally delivered his masterpiece! He had painted it the night the last leaf fell!

Free sample - Pysc.. translation missing

Pysc.. Pysc.In health psychology, the multifactorial model is a foremost paradigm that distinguishes the all-around nature of illnesses. The multi factorial representation is an approach to health and health care that holds the conviction that an individulas good health is a function of numerous factors operating together. This model takes into account an individual biological factors comprising of immune system, genetics, and chronic pain; environmental features including pollution and job hazards; psychological factors comprising of anger, stress, and personality; cultural and sociocultural and factors coprising of things such as family size and the access of health care. Getting to undertand these diverse factors about an individual like their genetic composition and environmental factors can be a large tool in early identification of and understanding risk factors of various diseases. It is not a straightforward, simple case that a disease is as a result of a particular factor. The real ity is that decades if not over a century of contemporary research has resulted to the acknowledgment that a multitude of factors, as well as their connections, play a role in illness and in determination of health (Ricki, 2003).the various factors that are indicated by multifactorial model to be the variety of probable influences or origins of diseases comprise of the socio cultural, psychological, environmental, and stressors. This broad vary of factors, which comprise of both those within and without the control of an individual, are what determines an individual's health and his/her intensity of defenselessness to health problems (Ricki, 2003). Personality or psychological and other factors related to an individual behavior feature in quite a big number of health problems. This can be evidenced by the many number of deaths that could be prevented that occur every year in the United States of America. For instance, smoking is a cause of over 400,000 deaths yearly as a result of cancer, lung disease, heart diseases and stroke. Approximately over 300,000 yearly deaths that occur as a result of stroke, cancer, heart disease and diabetes can essentially be prevented by employment of proper exercise and good diet. Control or moderation of alcohol consumption, immunizations and safe sex practices or abstinence could also go a long way in preventing deaths from infectious diseases, injuries/accidents and vehicular and many disease that are transmitted sexually (Ricki, 2003). It should be noted very well that negative states of one’s psychology and depression can actually lead to a damaged immune system. This is so for the re ason that, dissimilar from the popular thinking, the physical and mental are not completely separate domains but, somewhat entwined (Ricki, 2003). Biological factors in this comprise of gender, age, various injuries, inoculations and exposure to various pathogens. Some individuals will unknowingly make an assumption that their health is condemned by, say, a family history of diabetes while it’s a function of one’s genetic make-up which is beyond a capacity of an individual to be altered. Because of a family history of a certain disease, some individuals will think fatalistically that there is nothing that can be done to perk up their possibilities of overcoming or escaping a given disease. According to National Cancer Institute’s Dr. Robert N. Hoover, many cases of cardiovascular diseases, cancer and others just give rise to predilections, not actually certainties (Ricki, 2003). Environmental factors comprise of the water quality, pollution, hygiene from sanitation and solid waste treatment, global warming, natural disasters and the ozone layer depletion. Individual stressors are responsible for a wide vary of circumstances comprising of hassles at home, time pressure, co-workers, and financial insecurity; major life changes; frustrations; workplace circumstances; and rejection or isolation by peers (Ricki, 2003). Consequently, the multifactorial model, in the diagnosis of an illness, takes into consideration the potential roles that are taken on by biological, psychological, environmental/cultural factors, together with their relations (Ricki, 2003). The appliance of the psychological health model in the United States is in various studies that try to give explanation on the phenomenon of black Americans apparently being affected by various health problems more as judged against to the European Americans. A person is more likely to be diagnosed of cancer if that person is encountering chronic stress. Those who are in excellent psychological health are not as much of apt to smoke, and definitely apt to smoke less. Psychological treatments are employed in combating nausea coming as a result of chemotherapy management for cancer. According to various studies, people who have been taught skills of relaxation are better capable of distracting themselves from the negative consequences of chemotherapy. People undergoing various cancer treatments for instance radiation, chemotherapy, and radical surgeries are most prone to have feelings of depression, lack of control, stress and even anger. Such fveelings are comprehensible but if they turn out to be chronic they can depressingly have an effect on the immune system. And individuals are better capable to restore to health after surgery. Considerations of ethnicity have resulted to studies which show that African-Americans may certainly be genetically prone to hypertension, however, at the same time, stress, poor diet, and smoking to a great extent add to the advancement of the disease. Same considerations have resulted to the findings the predisposition of Afro-Americans to have poorer level of access to worth health care facilitate in explaining, for example, why they are less prone to undergo The multifactorial model is a more of a holistic medical problems approach. It puts into consideration an individual as a whole; their lifestyle and history, rather than only one faulty system or organ. This model results to a more precise treatment and diagnosis. Â   References: Ricki Lewis (2003), Multifactorial Traits, McGraw-Hill Higher Education Jannink, J; Bink, Mc; Jansen, Rc (Aug 2001). "Using complex plant pedigrees to map valuable genes". Trends in plant science 6 (8): 337–42.

Oil and the U.S. economy Assignment Example | Topics and Well Written Essays - 750 words

Oil and the U.S. economy - Assignment Example The US remains very dependent on these foreign oil reserves for its functioning economy which leaves us helpless to disruption. The US consumes more than 25% of the world’s oil and this is going up by 2% every year; 57% of this oil being consumed is imported from Canada, Saudi Arabia, Venezuela, and Mexico (Churchill). What this means is the US is built around the use of oil for cheap, reliable energy. The US economy, from its most basic consumer base, cannot survive without it for very long. Despite the US’s clear dependence on foreign oil the US is less dependent on this oil as it was in 1973 and 1980. According to the New York Times, â€Å"the energy used for each dollar of gross domestic product in 1980 was almost 70 percent greater than it is today. While we have collectively wrung our hands over the decline of manufacturing in the country, it has also reduced the relationship between energy prices and growth† (Goolsbee). The US commuter is more dependent than ever though. People live farther from their work and drive more. Because fuel efficiency standards in the US stopped going up in 1990, fuel inefficiency creates a higher demand among US commuter for oil to fill their tanks. When oil prices go up dramatically like in summer of 2008 the US commuter was forced to make difficult choices, and the economy scaled back because the consumer was left in shock by such high prices. This oil shock was right before the economic downturn (Panzner). On the stock market commodity prices and stock prices have an interesting relationship. When commodities go down in value, stocks usually go up in value (Mitchell). This relationship causes some people to look at oil prices in relation to the US economy as a whole when thinking about where the US economy will be going. Oil prices are a big commodity that many analysts look at, and if oil prices change, commodities in general change. This is because oil

Individual Business proposal for electronic and communications Essay

Individual Business proposal for electronic and communications engineering - Essay Example Hospitals are busy places where people are on call all the time. Hospitals have a number of paging systems today which attempt to reach doctors and staff. These range from pagers, which are based on walkie-talkie and two-way communications technologies from the 1960’s, overhead sound signals, which use a public address system, and even lights which send a coded page to specific people or departments. In answering a page or a summons, a staff member must normally call a number or look at a short paging message; usually, the message is â€Å"call your paging service.† There are several problems with the current systems in place. First, it requires too much work on the part of the staff member. If he/she is in the midst of tending to a patient, she must stop and look at the pager, or go to a phone to follow up on the page. He or she must then talk with a dispatcher or listen to a message. The communication is one-way; if he/she has questions about the page, there is no way to get an immediate answer. Each staff member in a hospital needs to be able to communicate with everyone else in a way that does not interrupt their workflow. If a nurse is tending to a patient, for example, he/she must be able to talk to someone without having to step away from the bedside, or use one or two hands for communication. In addition, the person must be able to reach a ‘live’ person on the other end when something is needed, in order to request immediate information or action. The communications system must be transparent to the user, and take little or no training. It should be applicable throughout the institution, but also offsite. If, for example, a physician is visiting with a patient in his offices, and would like to enquire about the availability of a bed at a local hospital, he/she should be able to immediately contact the appropriate hospital staff

Risk Assessment Essay Example | Topics and Well Written Essays - 500 words - 1

Risk Assessment - Essay Example 428). On the other hand, a hazard is the potential to cause harm and may take the forms of biological hazards, chemical hazards, natural hazards, cultural hazards, and lifestyle choices (Spoolman & Miller, 2011, 429). The risk of being alcoholic in figure 17-16 and the risk of alcohol consumption in figure 17-3 surprised me because of difference in ranking. In figure 17-16, being alcoholic has the most relative risks towards other hazards as reflected on more than 4,000 days lost of life expectancy. The risk shown in the figures surprised me as I expected that in figure 17-3, alcohol consumption would have the highest degree of risk; however, figure 17-3 revealed that cigarette smoking has the highest degree of risk with annual risk of 10 per 1,000 and alcohol consumption ranked thirteenth with 6.4 per 1000,000 annual risk. Aside from hazard and risk, differentiating hazard from outrage is also necessary in a risk assessment. While hazard is a real and objective risk, an outrage is a subjective, social science, perceived risk (Sandman, 2003, 9). As described earlier, a hazard has the potential to cause harm and outrage happens when the public overestimate the harm a hazard can cause. Although an outrage is a public perception of harm, an outrage is as real, as measurable, as manageable, and as much as part of risk and job as hazard (Sandman, 2011, 9). Hazard levels and outrage levels may differ in degree. For instance, a hazard might has a relative low risk but with a high outrage risk. This is the scenario that happened after Exxon Valdez disaster in Alaska in 1989, an oil spill disaster. A BP oil tanker spilled a smaller amount of oil off the cost of California (low hazard risk) but since the public realized that Exxon erred by not providing quickly, timely, and honest information about the spill, the public viewed the same scenario as equally disastrous as the Exxon disaster and the public’s level

Analysis Of Dutch Lady Milk Industries Berhad Finance Essay

Analysis Of Dutch Lady Milk Industries Berhad Finance Essay Dutch lady is a company that emphasis on the production of the daily product such as sweetener, yogurt, fresh milk and milk powder. Dutch lady had been starting their business in Malaysia since 1950s. The history of Dutch Lady Corporation in Malaysia begins after World War II, Dutch lady was among the several brands that imports the sweetened condensed milk from its parents company in Holland via local importers and wholesalers. In 1954, Atrading company Friesland (Malaya) Pte. Ltd. based in Singapore was formed to market the sweetened condenses milk imported from Holland in Malaya and Singapore. Dutch lady had joined the particular company with the brand name Dutch Baby. In 1963, Pacific Milk Industries (Malaya) Sendirian Berhad was incorporated in Malaysia with the commissioning of a sweetened milk factory in Petaling Jaya. This factory was the first oversea production factory of the parent company. The Company has begun their operation in the late 1965 and started to manufacture sweetened condensed milk with the licenses from the parent company. In year 1968, Pacific Milk industries (Malaya) were converted into a public company and became the very first daily production company that listed in the Stock of Exchange of Kuala Lumpur and Singapore. The name of the company was changed from Pacific Milk Industries Berhad to Dutch Baby Milk Industries (Malaya) Berhad in the hope to avoid the confusion in the trade and marketplace surrounding the name of the company. The company had emphasis on the production of the Dutch Baby Sweetened Condensed Milk. In line with the Companys diversification programmed, the Company commissioned and built an Ultra Heat Treated Milk Plant. Locally packed Dutch Baby Modified Baby Food was also introduced in the same year. Dutch Baby Milk Industries (Malaya) Berhad had sought for diversification in their product by introduces the new fruit juice drink product under the JOY brand name in year 1979. Dutch Baby Milk Industries (Malaya) Berhad also concern the safety of their product by introducing the sterilized milk in plastic bottles in the 1983. In year 1984, Dutch Baby Milk Industries (Malaya) Berhad once again change their name to Dutch Lady for product positioning reason. In late 1985, a 3 storey building was build to house the Milk Powder packing plant as their business grew. During 1987, the Company underwent an equity restructuring exercise to comply with the Governments New Economic Policy. The share capital was enlarged to RM16.0 million. In the same year Dutch Lady had the production of pasteurized milk in their production. Dutch Lady had introduced the yogurt and growing up milk in the late 1988 as the strategy to compete with their competitors. Dutch lady Milk Industries had delisted from the Stock Exchange of Singapore in 1989, In compliance with the Governments national policy to pro mote the Kuala Lumpur Stock Exchange. In 1994, Dutch Lady Milk industries have their new milestone in the Dairy Product production. A new warehouse was built to accommodate the companys growing business. Human capital started to expand in line with organizational needs. It is very grateful that Dutch Lady Milk Industries has obtained certification under the ISO 9001 standards. In 1999, Dutch Lady received the Readers Digest Super Brands Gold Award for being voted the preferred brand of milk products in Malaysia. In the same year The Dutch Lady UHT Plant also received HACCP (Hazard Analysis Critical Control Point) certification from the Ministry of Health. In year 2000, Dutch Lady received its second Readers Digest Super Brands Gold Award for being voted the preferred brand of milk products in Malaysia. The Company changed its name from Dutch Baby Milk Industries (Malaya) Berhad to Dutch Lady Milk Industries Berhad, to be in line with its main brand Dutch Lady with a new commitment Goodness for Life. In year 2001, Dutch Lady received its third Readers Digest Super Brands Gold Award for being voted the preferred brand of milk products in Malaysia and in year 2002 Dutch Lady won the Brand Equity award for liquid milk. In the same year Dutch Lady Sterilized Milk Plant once again received HACCP (Hazard Analysis Control Point) certification from the Ministry of Health. By the way Dutch Lady received its fourth Readers Digest Super Brands Gold Award for being voted the preferred brand of milk products in Malaysia The Companys share capital was increased from RM16.0 million to RM64.0 million via a 3 for 1 bonus issue, in compliance with the then Kuala Lumpur Stock Exchange ruling. In 2003, Dutch Lady upgraded the ISO 9001:1994 certification to ISO 9001:2000 standard. Dutch Lady launches a range of DHA-enhanced milk products for infants and young children. Again, The Dutch Lady Powder Plant received HACCP (Hazard Analysis Critical Control Point) certification from the Ministry of Health. In 2003 also Dutch Lady received its fifth Readers Digest Super Brands Gold Award for being voted the preferred brand of milk products in Malaysia. Nutrition for Vitality Dutch Lady revamped its brand image and packaging with the new corporate tagline Get Ready For Life! to profile vitality through healthy lifestyles and activities. In 2004 Dutch Lady received its sixth consecutive Readers Digest Super Brand Gold Award for being voted the preferred brand of milk products in Malaysia. Dutch Lady Corporation did not forget their social responsibilities to the society in 2006 Dutch Lady donated RM70000 worth of products to Deputy .Prime Minister for the Johor flood victims. In the year of 2004 also Dutch Lady Milk Industries Berhad had won the Award given by National Productivity Corporation (NPC). The objectives of the award are to recognize the companys outstanding productivity management, enhancement and the importance of productivity improvement towards economic development in Malaysia Among the product that produce by Dutch Lady Milk Industries includes; for the growing children Dutch Lady had produce the following product: DL Yes! DL Langkah 1 DL Langkah 2 DL 123Growing up Milk DL 456Growing up Milk Frisolac Gold 1 Frisolac Gold 2 Friso Gold 3 Friso Gold 4 For the family; DL Low Fat Yoghurt DL UHT Milk DL Sterilized Milk DL Pasteurized Milk DL Milk Powder DL Creamers Joy Juice For the young adults DL Shine DL iced Latte 2.0 METHODOLOGY Our group had used the secondary resources, Internet to accomplish the assignment given. We had refer to these website to obtain ours information and the financial statement of the company. http://www.dutchlady.com.my/en/home.asp http://www.icongrouponline.com/pr/Dutch_Lady_Milk_Industries_Berhad_MY/PR.html http://www.dutchlady.com.my/en/home.asp?page=financialsubpage=annual http://www.dutchlady.com.my/sharedfiles/financial/files/DL_QuarterlyReport_Dec06.pdf http://www.dutchlady.com.my/sharedfiles/financial/files/DL_QuarterlyReport_Dec07.pdf http://www.dutchlady.com.my/sharedfiles/financial/files/DL_QuarterlyReport_Dec08.pdf We also refer to the handout that given by the lecturer to solve the ratio in order to finish our financial analysis for the company. We had use several formula to solve the calculation in the handout and we also refer to our textbook for the difficulties that faces by us. Financial ratio analysis includes liquidity ratio, asset management ratio, profitability ratio and leverage ratio. Below are the lists of the formula that we use for this assignment. Current Ratio Higher figure means the business financial condition is better as it has enough liquid assets for its operation. Quick Ratio Higher figure shows the business has enough quick assets to cover its short-term debt immediately. Average Collection Period Comparison of this ratio with credit period will measure the efficiency of the firm to collect its debt. Inventory Turnover Higher figure shows that the firms inventory moves more quickly, meaning that inventory will be sold and replaced more frequently. Total Asset Turnover This ratio will indicate how much of sales can be generated from every dollar of the firms asset. Higher result shows that the firm manages its asset effectively. Debt Ratio Lower ratio is better. It means more coverage earn by creditors if the firm goes bankrupt. Time Interest Earn Ratio The ratio indicates firms ability in paying interest. Higher ratio shows better ability in meeting interest payment. Net Profit Margin Higher ratio is better because it shows the reducing in expenses or cost in producing sales. Return on Equity Higher ratio is better because it shows that the firm can generate better return to the owner of the firm. 4.0 CONCLUSION In conclusion, Dutch Lady Milk Industries Berhad Malaysias liquidity has becomes better from the year 2006 to 2008. Although the current ratio has decrease from 2006 to 2007 which is from 1.773 times to 1.414 times but the ratio increases from year 2007 to 2008 which is from 1.414 times in year 2007 raise to 1.737 times in year 2008. It shows that the business financial condition is becoming better where it has enough liquid asset of its operation in year 2008. Based on the quick ratio, the firms liquidity is not stable from the year 2006 until 2008, which it has decreases from 1.148 times to 0.702 times. The decreased ratio shows that the business might not have enough quick assets in year 2007 to pay its short term debt immediately compare to year 2006. However the ratio increases to 1.134 times in year 2008 and this mean the company have enough quick assets to pay their short term debts. The Dutch Lady Milk Industries Berhad had become less efficient in collecting its account receivable from year 2006 to 2008 which the average collection period has increases from 45.6 days to 59.39 days. These figures show that the business need to take longer time in year 2008 compare to year 2006 to collect its debt. Based on the total assets turnover, the company has manages its assets more efficiency in year 2006 compare to year 2007 and 2008 which is decrease from 2.43 times to 2.067 times and increase back to 2.41 times in 2008. This means that more sales have been generated from every Ringgit Malaysia of the company assets in year 2006 compare to 2007 and 2008 The fixed assets turnover has also increased from 9.321 times in year 2006 to 10.11 times in year 2007 and 10.62 times in 2008. The increasing in this ratio shows that the company has been more effective in produces the business sales from its fixed assets. Profitability Ratios is measures that indicate how well a firm is performing in terms of its ability to generate profit. Return on assets (ROA) is use to indicate how profitable a company is relative to its total assets. Base from the calculation, it was show that the return on assets is decrease from 20.4% (year 2006)to 16.04% (year 2007) and 14.4% (year 2008), more higher value (%) is calculated that means higher return on assets, so the return on total assets is evidently decrease 6% from year 2006 until year 2008. Net profit margin is use to measures how  much out  of every ringgit Malaysia  of sales a company actually keeps in earning. Base from the calculation, it was show that the net profit margin is decrease from 8.4% (year 2006) to 7.8% (year 2007) and 6% (year 2008), so that means the Dutch Lady Milk Industries Berhad has a net income of RM0.084 for each ringgit Malaysia of sales in year 2006, but it was decrease to RM0.078 for each ringgit Malaysia of sales in year 2007 and RM0.06 in year 2008. Return on equity (ROE) is measures a corporations profitability  by revealing how much  profit a company generates  with the money shareholders have invested.  Base from the calculation, it was show that the return on equity is increase from35.6% to 37.13% (year 2007) but decrease to 26.4% (year 2008). Higher value (%) is calculated that means the common stockholders of the firm will receive more return on their equity investment, so the return on equity was indicate the accounting return on the common stockholders investment was evidently increase 1.5% from 2006 to 2007 and decrease 10.73% from year 2007 until year 2008. In a conclusion, the calculated was indicating the Profitability Ratios of Dutch Lady Milk Industries Berhad at year 2006 is better than year 2008. The debt ratio of Dutch Lady Milk Industries Berhad increase from 42.8% to 56.8% from year 2006 to 2007 and decrease from 56.82% (year 2007) to 45.3% (year 2008).Although the company need adequate short term borrowing in year 2007 to cover their operation but in year 2008 the companys short term borrowing shows the obvious decline. This shows that in the year 2007 the company total debt is higher than the year of 2008, and this prove that the company manage to decrease their debt and making their total asset increase throughout the year before to the next year. This also shows that the company has the ability to pay up their liabilities and due to this its shows that this company has a low financial risk where the percentage of debt ratios is decreasing after the coming year. Apart from that, this show that the firms assets that financed by debt is used effectively where the ratio is lower than in the year 2007 because less debt in financing results in shows less financial risk. The time interest earned of Dutch Lady Milk Industries Berhad is increase from 126.98 times to 264.33 times from 2006 to 2007 and decrease from 264.33 times (year 2007) to 196.47 times (year 2008). This is because the revenue for company has increase from 2006 to 2007 and decrease along two years which are 2007 and 2008. At the same time, the interest expenses for company have increase along three years. This is because maybe the company not able to generate sufficient revenue so that they need to increase their loan. As a result, it leads to increase and decrease in time interest earned. Through this, the company shows that they need to improve their ability in meeting interest payment. This ratio used to measure the number of times the firm has gained to pay interest expenses. The higher the ratio is better because it shows the ability in meeting interest payment.

how Is Helium Produced? :: essays research papers

"How Is Helium Produced?" Production: Although Helium is one of the most common elements in the universe it is a rare gas on earth. It exists in the atmosphere in such small quantities (less than five parts per million) that recovering it from the air is uneconomical. Helium is produced as a by-product of the refining of natural gas, which is carried out on a commercial scale in the USA and Poland. In these areas natural gas contains a relatively high concentration of Helium which has accumulated as a result of radioactive decay of heavy elements within the earth's crust. Helium is supplied to distribution centres throughout the world in liquid form in large cryogenic containers. The Helium is filled into liquid containers, gas cylinders and cylinder packs as necessary. History of Helium Production: Government involvement in helium conservation dates to the Helium Act of 1925 which authorized the Bureau of Mines to build and operate a large-scale helium extraction and purification plant. From 1929 until 1960 the federal government was the only domestic helium producer. In 1960, Congress amended the Helium Act to provide incentives to natural gas producers for stripping natural gas of its helium, for purchase of the separated helium by the government, and for its long-term storage. With over 960 million cubic meters (34.6 billion cubic feet) of helium in government storage and a large private helium recovery industry, questions arise as to the need for either the federal helium extraction program or the federally maintained helium stockpile. In a move which would take the federal government out of the helium business, Congress passed the Helium Privatization Act (H.R. 873) as part of the Seven- Year Balanced Budget Reconciliation Act of 1995 (H.R. 2491). Although the measure died when the President vetoed the Budget Act on December 6, 1995, the Administration has made a goal the privatization of the federal helium program. On April 30, 1996, the House suspended the rules and passed H.R. 3008, the Helium Privatization Act as agreed to in the House-Senate conference on the Budget Act. Subsequently, the Senate Energy and Natural Resources Committee amended the bill to provide for the National Academy of Sciences to study how best to dispose of the helium reserve. On September 26, 1996, with limited time remaining for the 104th Congress, the House again suspended the rules and passed H.R. 4168, a new bill containing the Senate Committee language. This would avoid the need for a conference if the Senate would also pass the same bill. The Senate did so on September 28, 1996. This report reviews the origin and

Book Report Writing Template Essay

The following book report format template is appropriate for students at the pre-college level who are required to write a report about a book they have read. For the type of book summaries applicable to college and university level (undergraduate and post-graduate), as well as for business and professional situations, you can check out the following book summary sample. 1. Introductory Paragraph The first sentence should state for which instructor and class the book-report is being written. The second sentence should state the title of the book and the author’s name. The third sentence should tell how many pages the book has and the name of the publisher. The fourth sentence can state basic bibliographic information about the book. Bibliographic information means not only the author and title but also what company published the book, what year it was published in and any other relevant information such as the edition and if the book has been translated, simplified or abridged. (see copyright page and the back of the title page. ) The next sentence should state the reason(s) you decided to read this book. Why did you choose this particular book? Typical reasons might be: You like the author. You like this type of book (i. e. mystery, western, adventure or romance, etc. ). Someone recommended the book to you. It was on a required reading list. You liked the cover. These reasons do not have to be complex. Most people choose the books they read because they like the author or somebody recommended it to them. If you chose the book because you like the author, then state why you like that author. An optional sentence can be used if the cover (back cover) of the book gives you any additional information then add a sentence with that information. Was the book a best seller? Are there X million copies in print? Did it win any major awards? 2. Main Character(s) Paragraph The first sentence of this paragraph should state who the main character or characters of the book are, and why they are important. Refer to this person or these persons as the Main Character or Main Characters. You will need at least a complex sentence for this, and probably more than one sentence. 3. Other Characters Paragraph You should compose at least one sentence for each of the other prominent or important characters in the book. State the name of each of the other important characters, and the key role that each one plays in the book Most books have five or six prominent characters besides the main character, so simply listing each one and stating their role in the book will give you a good sized paragraph. 4. Plot Summary Paragraph This is perhaps the hardest paragraph to write in five sentences or so. If you have to write a bit more don’t worry. Here are the main points to cover: State the type of book (Mystery, Western, etc. ). What place or country was the book set in? What time period was the book set in? (19th century, the present, ancient Rome, the 23rd century). Other physical locations which are important, like: ships, airplanes, houses, or buildings. Other notable attributes of the book. (Was it violent, scary, fast paced, etc. ). What is the main character trying to do? What is the outcome of the book? etc. Make sure you cover all of the major parts of the plot. You might have to go back through the book, chapter by chapter, and make a few notes. 5. Personal Impressions and Conclusion Paragraph Simply talk about what you liked or did not like about the book. Use this paragraph as your conclusion. It should summarize your overall impressions of the book and bring the report to a close. Start with a sentence that states that you are now writing a conclusion. (For example: â€Å"My final thoughts on ‘A Fine Balance’ are that it is a fascinating book but I am not entirely sure if I completely understood the thematic message of the book. † Restate your reasons why you liked and/or disliked the book using different words. Write two sentences that talk about the books good points and weak points. Write a sentence or two about what you learned from the book. Close with a sentence that states whether you would recommend the book to others. Don’t be afraid to give your own honest impressions of the book. After all, if you’ve read the book thoroughly, you are entitled to your own interpretation of it. Typically, your book report should not exceed two double-spaced pages, and it should be somewhere between 600 and 800 words in length. Research Assistance This site, which claims to be the best single research source online, maintains an inventory of more than 25,000 research reports on thousands of subjects; many of which are book summaries. Most are available for immediate download. If your subject isn’t already in their archives, they will do custom research and writing for you. You can download existing papers and/or order custom research papers 24 Hours a Day!

Boring essays

Boring essays The three stories that are to be discussed contrast in several different ways. The stories of Bruce Evans, and Jean Crawley, differ from those of Grant McRae for several different reasons. The stories of Bruce and Jean had a view of home life during the war as well as a view of a soldier who fought on the ground. Grant McRaes story was that of an air force soldier who did little work on the ground. Bruces story was one of bravery as they marched across Europe in an attempt to free it from the Nazis hold, while Grant told a story of being locked away in a POW camp. The final way that the stories were different is that Jean and Bruce had stories that were filled with fact and locations, were as, Grant didnt teach he just reminisced, and it was written down. Ultimately all three veterans tell different stories, this shows us that although they fought in the same war there were many different aspects to it. When Bruces told his story it was one of triumph. He began by telling the class about how he became a soldier and his training, but ultimately the bulk of his story came when he entered combat in Normandy. Bruce spun tails of heroics of taking out the German gunners and taking that part of France for the allies. His story continued to the liberation of Holland from the Germans and the wonderful welcome that they received from the Dutch. His story concluded with his march into Germany were he heard that the war was over, and he returned to Holland got rid of his armaments, and was treated like a hero by the Dutch. Jeans story is another story of bravery. Jean told tales of how the women were brave enough to enlist in to the armed services. She spoke of how these women were willing to risk their lives in order to protect their homeland from air raids done by the Germans, risking their own lives by shinning lights on the planes, making them vulnerable to bombing. Grant told a ver y different story. ...

Lettre a Martin

Lettre a Martin Free Online Research Papers Martin, A la lecture de ta lettre oà ¹ tu mapprends la mort de Griselle, une à ©norma tristesse ma dabord envahi, ma petite soeur nà ©tait plus Puis une vague de rage et de colà ¨re ma submergà ©? Quoi! Toi! Mon meilleur ami! Celui qui faisait partie de ma famille, que jai aimà © comme un frà ¨re, ose laisser ma soeur mourir entre les mains de bourreaux, qui sont devenus maintenant tes amis! Le mot traà ®tre nest mà ªme pas assez fort pour qualifier ce que tu as fait. Non seulement tu as tuà © notre amitià © de toujours, mais en plus tu as tuà © ma soeur, cest toi pour moi qui tenait le fusil. Cest toi qui la poursuivait pour lassassiner. Tu nas mà ªme plus de coeur, plus de sentiments. Dans ton cerveau il ny a que deux mots: Heil Hitler. Toi qui à ©tais bon, regarde ce que tu es devenu: tu ne respectes plus les peules. Tu ne penses qu ta nation, qu ton devoir, qu tes faux amis. Tu dà ©nonce notre population, tu laccuse dà ªtre une race particuliere. Nous sommes faits de la mà ªme sorte que toi: nous avons du sang, des os, de la chair. Ne sommes nous pas tous pareils? La souverainà ©tà © nationale, tu ne la connais pas, et sans doute jamais. Tu juges les gens, qui à ©taient bons envers toi, qui tont donnà ©s lamour et la joie, leur amitià ©.Tu es infidà ¨le envers lhumanità ©. Toi tu as tout gachà © jamais. Jamais tu ne retrouveras du bonheur, ce serait trop tard. Jarrà ªte l cette lettre car je crois que tu as atteint les profondeurs de lhorreur et jà ©spere pour toi et toi pays tous les malheurs du monde. Research Papers on Lettre a MartinAppeasement Policy Towards the Outbreak of World War 2Comparison: Letter from Birmingham and CritoHonest Iagos Truth through Deception19 Century Society: A Deeply Divided EraBook Review on The Autobiography of Malcolm XMoral and Ethical Issues in Hiring New EmployeesThe Effects of Illegal ImmigrationPETSTEL analysis of IndiaThe Project Managment Office SystemAssess the importance of Nationalism 1815-1850 Europe

Kayte Clark Case Study Example | Topics and Well Written Essays - 1250 words

Kayte Clark - Case Study Example According to the US Employment Law different employee unions are not required to ask for such formal permissions prior to contacting any employee. Therefore Kayte accepted their request and allowed them to meet the employees but the company heads including CEO reacted negatively on her action. They passed a notice to the employees stating that Kayte does not have any right to allow employee unions in the organization. Later she was given a onetime retirement offer excluding all the social security and funding benefits. This was supposed to be accepted then and there but she refused to admit it. Consequently, after two weeks she was terminated. Her sudden termination from the organization represents a clear case of retirement discrimination which will be discussed in detail with reference to Employee Retirement Income Security Act: Title VII, The recommendations of National Labor Relations Board and State Torts. This shall be further linked with the elements she must prove for a prima facie case and the awards and damages that she must receive in return. Employee Retirement Income Security Act (ERISA): Title VII Title VII of ERISA covers all the rights of employees while safeguarding them from any social or organizational harm. This is one of the most unique laws in USA as it is solely based upon the individuals who are currently working in an organization rather than contractors or unemployed people. Title VII consists of three fundamental tests through which legal associates recognize that whether an employee falls under this category or not. These include: Agency test i.e. the rights and control of employer over the activities of employees, Economic Realities test which defines the economic dependency of employee over the employer and lastly the Hybrid test which is the combination of agency test and economic test. In addition to this, the legal authorities scrutinize the employment claims as per the duration given to review the contract, nature of agreement either related to employment or retirement, the peculiar terms and conditions and the overall education and experience of the employee. This law is highly applicable in cases such as the one of Kayte because she had significant education and experience in the same organization. Moreover, the time given to Kayte in order to review the retirement package was insufficient neither she was given the opportunity to seek counseling from the company heads. National Labor Relations Board (NLRB) NLRB is primarily responsible to improve the working conditions for employees while protecting their wage rights. It guarantees the right of forming an employees’ union in an organization while terminating the inefficient unions or employee groups. Moreover, it encourages the employees to join unions even without the consent of their employer so as to seek social and economic protection. Hence Kayte’s decision to allow the employee union in the organization is justified on the basis of N LRB elements. Furthermore the rules and regulations of National Labor Relations Board are applicable to every employee working at the level of local, state or federal government, in agricultural sector or in domestic service. It also extends protection to people who are employed by their family members or those who work as contractors. This represents that Kayte can easily

Define and analyse the key features of global brands. What strategies Essay

Define and analyse the key features of global brands. What strategies should global brands adopt to be successful internationall - Essay Example The paper comprehensively explores the features of global brands along with the strategies adopted by successful global brands. 2. Features and strategies of successful global brands Various lists of top global brands have been accomplished. Companies such as Coca Cola, Sony, Microsoft, Google and IBM have since long been ranked as the top global firms. Managers are, therefore, confronted with the question of what features distinguish successful global brands from the rest? According to one study, various factors have been identified. Firstly, almost all successful global brands have dominant sales positions in their home market (Quelch, 1999). Even though these companies may be popular internationally, it is the home market sales that form their backbone. Secondly, global brands, by definition, are recognized in almost every part of the world and have at least some sales in these areas (Quelch, 1999). In other words, global brands achieve a â€Å"geographical balance† as far as their sales are concerned. ... Next, global brands must have consistency as far as their brand image and positioning is concerned. In other words, they must be perceived in a similar way by customers and must not have conflicting images in customers’ minds. For instance, Disney connotes identical family values across the globe (Quelch, 1999). Furthermore, most successful global brands have the same brand name as their corporate name. Although exceptions exist, this strategy allows such firms to gain greater awareness and stronger and consistent brand identity across the globe. However, global corporate giants such as Unilever and P&G could practically not use a single brand name owing to the myriad of brands under their umbrella. Next, most global brands are known for making something or being associated with a single product category. For instance, Microsoft is best known for its Windows software, Coca Cola has been associated with the Coke beverage and Phillip Morris has been associated with cigarettes. E ven, companies such as Samsung that have diversified their product offerings may stand holistically for product categories such as electronics. Finally, the country of origin effect plays a crucial role in making brands global (Pharr, 2005). Brands such as Mc Donald’s or Marlboro, for instance, reflect the American lifestyle and customer values of Americans. These values in turn drive greater brand loyalty towards the brand. This is exactly where global brands become recognized by virtue of their association with customers of a particular (home) country. For instance, Japanese electronics, French perfumes and German cars all enjoy country of origin effect (Quelch, 1999). Consistency in brand image of global brands is quintessential to deliver a coherent marketing message across the