Ratio Analysis Essay Example for Free

Ratio Analysis Essay The aims and objectives of this report are to compare the two companies, Kingfisher Plc. and Home Retail Group Plc., using their annual report published for the year 2011. With the help of the financial statements, it will be possible to calculate different ratios that are relevant to the comparison between the two businesses. Through this comments can then be made on the performance of both companies for the year, stating some of the possible factors that could have made affected this. Comparison will be on a year-to-year basis and then between the two companies as a whole. When comparing two companies like Kingfisher and the Home Retail Group, there are a few limitations needed to be considered before this is possible. The first would be the different accounting policies that each corporation have chosen to adapt to their financial statements; this could be in regards of the depreciation or inventory valuation method used for the preparation of relevant statements. Another important point to note is that financial statements are based on historical information and therefore this would not be as objective to when we come to use them for the comparison. Expanding on this, the closing balances on the statement may make the ratios appear misleading when comparing the two companies for the period, i.e. seasonal sale boost; Christmas and New Year promotion. The main issue that should be considered is the date that they have published their account Kingfisher being 31st January 2011 and Home Retail Group at 28th February 2011. So it would not be possible to make a more accurate comparison, as the economic conditions may have changed for that one month Kingfisher did not trade. Although it would suggest comparing the two businesses is not ideal, the two companies are somewhat similar. Therefore this should make the approximation more accurate and thus the comparison more meaningful. Kingfisher PLC Kingfisher is a company that focuses on mainly offering its customers home improvements products for DIY and such likes. Its main retail brand in the UK is BQ with a market share of 14% and they are currently top of the market. They are also making a respectable breakthrough in France with their brands, Castorama and Brico Depot taking 21% of the market share with the top place. Moreover they have expanded to Germany, Turkey, Spain, China, Poland and Russia

Life Of William Shakespeare :: essays research papers

Life of William Shakespeare Around 1568, a group of actors visited Stratford and put on a play before the entire town, with permission from John Shakespeare, the mayor of the town. The people loved the play, especially the small children. All of them looked up to the actors, as they returned each year to perform different plays. They had dreams of one day becoming actors, but only one of these children fulfilled this dream. This child was the mayor's son, William Shakespeare. At this time, actors in England usually spent their careers traveling to new towns, performing plays at city buildings or local inns. However, with the help of James Burbage, this all changed. James Burbage designed and built the first theatre in England. The actors could then settle down in one place and perform in a place built for plays. The theatre was a huge success, and many more began popping up over England, but this theatre built by James Burbage was forever known as The Theatre. The layout of the stage consisted of five levels. The lowest level was for trap doors built into the stage. The next level was the main stage, where the actors did most of their performing. Above this was the balcony level, which could be used to represent anything from a city wall to a mountain. The next level contained pulleys which could raise or lower anything from above. The top level was used for creating sounds of rain or thunder, or dropping important objects from the sky. William Shakespeare married Anne Hathaway at age 18. In two years, they had three children, a daughter named Susanna, and twins, Hamnet and Judith. He didn't stay in Stratford long after this though. He left his family to pursue a career as an actor in London. Shakespeare wrote his first play in 1592. It was a historical play called Henry VI, which was one of the biggest successes of the year. Some scholars criticized him because he did not have a university education like most playwrites, but probably the only reason he was criticized for this was because his play was so popular. After the success of his historical play, he wrote a tragedy called Titus Andronicus, and then The Comedy of Errors, a humorous comedy. Not many playwrites wrote so many different types of plays in so short a time, but Shakespeare was certainly not like any other English playwrite. Very early in Shakespeare's career, however, many theatres closed due to the plague in England, and playwrites were not in high demand. Shakespeare then turned to another type of writing and wrote a narrative poem entitled Venus and

Probation: Crime and P.o Officer Essay

Probation is the most common form of criminal sentencing in the United States. Probation is define as a court – ordered- deposition alternative in which an offender is placed under the control, supervision and care By a P.O officer. Do I think it’s fair for a defendant to plead guilty and take probation to avoid imprisonment? I think it depends on the seriousness of the crime and what the charges are. A person can’t plead guilty of a crime unless it is offered by a prosecutor, and there is usually a reason why it is offered. If one is really innocent of a crime I don’t see the reason why they would agree to plead guilty and take probation. Pleading guilty and taking probation is a good and bad idea at the same time because what if a person who is being convicted of a crime is really innocent, but yet has no choice but to plead guilty just so they can skip the incarceration and lessen their sentence. I think it’s unfair only when coming to someone who in fact did do the crime but yet was given the chance of pleading guilty and taking probation to avoid prison sentence. I think it is unfair to the victim’s family because for example a man kills a mother and child but yet he was given the chance to plead guilty just so he can have a lesser time, it is unfair to the victim’s family because sweet justice did not prevail. I think that probation is a win or lose situation because when a person violate their probation they can be sent to jail to serve the rest of their time. When one is granted probation there are many rules that they have to follow one of these rules is to not commit any crime while they are on probation, if this rule is not satisfied by the offender they will be sent to jail and also be charge for the newer offense which they will get additional years. The various factors that should be consider when granting probation is the offender criminal history. A person with no criminal history has a way better chance of been given the chance to plead guilty and take probation than someone who has a far worst criminal history. The judge also considers the nature of the current offense. For example a person convicted of chopping a person feet off is less likely to obtain probation than a person who was driving while intoxicated and no accident was caused. Another thing to be considered is whether probation is particular in that particular case, and whether the service that the offender requires will be acquired while incarcerated or under probation and will they be harm to the community. There are many crimes in New York City where probation is given like substance abuse; Arson, robbery, harassment, criminal mischief, and many more crimes which are considered misdemeanor. I think that imprisonment should be considered for all of these except substance abused only when it is being abused by the offender instead of selling the drug itself. If the offender sells the drug I think he falls under the category of imprisonment. All these offenses can lead to a more serious crime. People who commit these crimes should spend some months behind bars so they can learn a valued lesson instead of getting a slap on the risk by being able to plead guilty and be given probation. Everyone deserve a chance to change but only if they are innocent or a juvenile, for adults I think they should not be given probation or to plead guilty to crimes that they did actually commit.

School uniform persuasive essay - 2016 Words

School Uniforms: Agree or not? Uniforms are globally used at schools around the world, especially schools in Asia. In Asia, the policy of wearing uniform enforces strongly during school hours and whenever at schools. The policy is enforced because schools want to teach discipline to their students and prevent unanticipated troubles at school. The policy of school uniforms is not completely implemented in the United States, especially public schools. According to the US Department of Education, only about 23 percent private and public schools in the United States have a uniform policy (School Uniform Statistics 1). In Asia, almost all of public and private schools strictly enforce the policy. In my country, Indonesia, all of students have†¦show more content†¦Those punishments make Kaylee know what it felt, and apologized for what she had done before. Ally is a responsible mother because she took punishments to tell her children about insulting, and prevent bullying at school. Enforcing the policy of school uniforms is a controversial debate between people. Some parents disagree because school uniforms are costly for some people. They think that they have to buy two types of outfits, school uniforms and daily outfits. One parent Josias Jere said uniforms were too expensive for an average parent who had many children to look after and send to school (Sikapizye 1). The United States is a country that honors the freedom of speech. Some parents think that their children’s freedom of speech will be constrained by the policy of wearing school uniforms. Many students who are against school uniforms argue that they lose their self-identity when they lose their right to express themselves through fashion (Kouzmie 1). Students also think that school uniforms will limit their expression and creativity. Wearing school uniforms to school is more economical than you have to buy outfits to school. In a week, students need 5 different outfits to go to school because they usually do not want to use same outfits in a week. If students use school uniforms, they will only need 2 or 3 uniforms a week because they do not have to useShow MoreRelatedPersuasive Essay On School Uniforms717 Words   |  3 Pages The idea of school uniforms has been a vital point within school districts for a long time now. As a parent with two kids within the school system, it is a popular trend amongst schools as both my children’s schools require for their student to wear uniform. However, more recently, students as well as parents are beginning to disagree with the enforcement with school uniforms as they believe uniforms are possibly taking away the right of self-expression for students. Although this is a valid complaintRead MorePersuasive Essay On School Uniforms723 Words   |  3 Pagesmandatory fo r students to wear uniforms, they have evidently been misled. Uniforms kill individuality and creativity, are too expensive for some, and can lower both self-esteem and performance of students in school. Many critics are bringing to light the crisis of dropping individuality and creativity; we cannot afford let it plummet any further. School uniforms destroy diversity and kill courage, on top of preventing individual student expression. In addition, school uniforms provide an almost jail likeRead MoreSchool Uniforms Persuasive Essay1470 Words   |  6 PagesBenefits of Uniform Adoption in Public Schools Ever wonder what it would look like to have all students wearing the same white polo shirt, black pants, and a district sweater walking in the hallway? Nowadays, public school and many districts are discussing the possibilities of enforcing the uniform policy. In most places, many private schools already require students to have their mandatory uniforms; however, there are only a few public schools adopting this mandatory school-uniform policesRead MoreSchool Uniforms Persuasive Essay1069 Words   |  5 Pagesmany schools around the world enforce uniforms, requiring students to wear specific clothing. School uniforms, which was first established in 16th century England, are a topic of much debate in the public school system of the United States. Many people feel that uniforms reduce competition among students and bring a sense of unity in school. People who are against school uniforms think that they prevent students from expressing themselves and inhibits creativity. M any students dislike school uniformsRead MoreSchool Uniforms Persuasive Essay1001 Words   |  5 PagesMake a Difference? 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Others argue that pe rmitting students to wear whatever clothing they like can create unnecessaryRead MoreSchool Uniforms Persuasive Essay1127 Words   |  5 PagesAssociation (2016), an estimated 160,000 students missed school every day due to a fear of violence and harassment from their peers. Students at many schools, including my own, have become more divided. This division has resulted in bullying especially towards students that stand out from the crowd with the way they look and dress. Along with continuing the anti-bullying programs already in place, public schools should implement a school uniform in order to reduce divisions among students, which shouldRead MorePersuasive Essay On School Uniforms1422 Words   |  6 PagesCatholic elementary school, middle school, and high school. I found it easier to attend and focus on school when wearing the same clothes as everyone else. Today, tiny southern towns even to the nations largest cities, public school uniforms have become so common this year t hat in many areas, they are no longer the exception, but the rule (Lewin â€Å"Dress for Success: Public School Uniforms†). Imagine a parent’s comfort in knowing their child was being treated as an equal at school each and every dayRead MorePersuasive Essay On School Uniforms1671 Words   |  7 Pages Hari Mainali South University School Uniform â€Æ' Abstract Freedom of dress is violated by restricting on school uniform. A school and university have their own dress code which does not require a particular dress. Some researcher and scholar suggest misbehavior in the student are the result of banning uniform. But misbehavior is what they acquired in their life. Banning uniform, student can exercise their right to express themselves freely. Student will be able to focus on education and saveRead MorePersuasive Essay On School Uniforms1889 Words   |  8 Pagesfor all schools to implement school uniforms in the classroom for all students. Schools everywhere across the America are changing their policies due to changes of their dress code. Whether it be due to vulgar language, inappropriate content, or the same outfit for all students, this is becoming more popular across America. In a recent study done by Statistic Brain it has shown that twenty three percent of countries across of America have implemented a policy that requires school uni forms. The school