Losing Matt Shepard Analysis - 2050 Words

David Mattera Professor Boemo Expository Writing 101: LP December 2, 2008 The Complexity of Simply Dying At first glance, the concept of death seems simple; one tries to live as long as possible, and when the time comes, he goes. However, there is much more to it than that. There is everything that leads to a person’s death and there is the aftermath. In her article â€Å"Losing Matt Shepard: Life and Politics in the Aftermath of Anti-Gay Murder,† Beth Loffreda talks about the outcome of a gay young man named Matt Shepard being murdered, and how he became lost in the wake of the movement that followed. Similarly, Jon Krakauer retraces the story of a young man named Chris McCandless who died in the Alaskan wilderness in his piece â€Å"Into the†¦show more content†¦The most intriguing, and challenging to understand, aspect of a person’s death is his final thoughts. That is one bit of information that is impossible for someone to find out no matter how he researches. A person’s final thoughts are the most complex because they are the accumulation of all of one’s life and decisions. One can only wonder what regrets the deceased came up with or what they might have wanted to do differently. The little details are often the most challenging to gather, and even when they are gathered they can still be difficult to understand. The experiences one goes through in life can be hard for another to understand if they have never been through a similar experience. A challenge arises for writers to try to comprehend what the deceased experienced in life, and then to convey it so their readers can understand it as well. Even if immense description is provided, a reader might still not be able to imagine what a certain experience is like. For example, Matt Shepard was â€Å"viciously and repeatedly [beaten] with a .357 Magnum† (Loffreda 368). One can try and imagine how painful that would be, but unless it happens to the reader, he cannot know what it is like. Chris McCandless had to make his own fire, catch his food, sleep in t he freezing cold, and starve. Most Americans have never had to gather their own wood and build a fire from scratch lighting it with a single match; they are used to just turning on the gas to their fireplaceShow MoreRelatedGay College Student At The University Of Wyoming ( Bio )1429 Words   |  6 PagesWyoming, Matthew Shepard was a young, gay college student at the University of Wyoming (bio). Studying political science, Shepard â€Å"wanted to pursue a Foreign Service career after college† (bio). On October 6, 1998, Shepard met Aaron McKinney and Russell Henderson at a local bar in Laramie, Wyoming (bio). Unaware of the two men’s true motivations, Shepherd left the bar with McKinney and Henderson and drove away with them to a rural area in Laramie (bio). Eighteen hours later, Matt Shepard was found barelyRead MoreGay College Student At The University Of Wyoming1447 Words   |  6 PagesMatthew Shepard was a young, gay college student at the University of Wyoming ( Worthen). Studying political science, Shepard â€Å"wanted to pursue a Foreign Service career after college† (Worthen). On October 6, 1998 Shepard met Aaron McKinney and Russell Henderson at a local bar in Laramie, Wyoming (Worthen). Unaware of the two men’s true motivations, Shepherd left the bar with McKinney and Henderson and drove away with them to a rural area in Laramie (Worthen). Eighteen hours later, Matt Shepard was foundRead MoreMarketing Mistakes and Successes175322 Words   |  702 PagesEDITOR PRODUCTION MANAGER PRODUCTION ASSISTANT EXECUTIVE MARKETING MANAGER ASSISTANT MARKETING MANAGER MARKETING ASSISTANT DESIGN DIRECTOR SENIOR DESIGNER SENIOR MEDIA EDITOR George Hoffman Lise Johnson Carissa Doshi Dorothy Sinclair Matt Winslow Amy Scholz Carly DeCandia Alana Filipovich Jeof Vita Arthur Medina Allison Morris This book was set in 10/12 New Caledonia by Aptara ®, Inc. and printed and bound by Courier/Westford. The cover was printed by Courier/Westford. This

Eyewitness Testimony, Helpful or Hinderance - 1801 Words

Eyewitness evidence can be fundamental when it comes to solving crimes, however, with the increasing number of cases now being exonerated by DNA evidence, the questions lies, what degree of confidence should be placed on the evidence of the eyewitnesses alone? Countless factors are associated with the accuracy and consistency of eyewitness evidence, such as line up content, line up instructions, the questioning techniques of interviewers and notably the gender and/or age of the witness. Eyewitness testimony may not always be accurate, but despite its weaknesses, by using empirical studies to guide reforms, eyewitness testimony can be an extremely beneficial instrument in the criminal justice system. Inaccurate evidence is not necessarily†¦show more content†¦Therefore the age of an eyewitness is an important point to note when considering the accuracy of eyewitness identification, especially with the case of very young children providing significantly inferior accuracy than adults if questioned incorrectly. When children are questioned in the same method as adults, misinterpretation and errors can weaken the child’s credibility and the accuracy of their testimony. The fact however remains that eyewitness testimony can be beneficial if caution is exercised when interviewing children so as to not repeat questions, suggest information, or allow for interviewer assumptions and/or bias. As well as age, the gender of an eyewitness has been consistently linked to issues with the accuracy and consistency of evidence. Jacqueline and Wolfgang (1986) referenced one of the earliest empirical studies of gender differences in eyewitness testimony, that of William Stern (1903-1904) with the opinion that â€Å"women’s eyewitness testimony was less accurate and less resistant to the influence of misleading information than men’s† (Pg. 565). Research has since revealed a female advantage in the number of details, and the accuracy of memory recall when providing eyewitness testimony. A study undertaken by Areh (2011) states â€Å"gender is one of the factors significantly influencing memory recall† (Pg. 559). The study concentrated on â€Å"sex differences in the accuracy and quantity of memory recall for specific details of an event† (Pg. 559).

Native Americans And The United States - 1443 Words

Many people think that the African-Americans are the most oppressed group of people ever in the United States. That may be true based on the quality of oppression, but not the length of this type of treatment. The Native Americans have been the most oppressed group of people ever in the United States, and even in the colonies that preceded the US. From the early 16th century until even today, the Native Americans were and are being oppressed in this country. The cause was because of colonization. The Europeans colonization of what is now America led the Natives to despair and destruction. Before Christopher Columbus came to the Americas unintentionally and started to colonize, there was a â€Å"belief that the Americas in 1491 were an almost†¦show more content†¦Through the Europeans’ diseases, increased welfare, and introduction of new technologies, the old life that the Natives had known was all but gone (American History). The Europeans had different views on how to deal with the Natives. Significant European contact with the Natives didn’t start until the 17th Century. It would start when some Europeans would go dry fish on the shores; a small fur trade began with the Natives that were local to the area. This was the beginning of the French-Indian fur trade that helped the two nations become allies for a long time. The way this trade worked was fueled by the French desire for beaver fur. They heavily relied on the Native Americans to hunt and trap beavers in order to fulfill this desire. In return, the Natives received many European goods, including firearms, which would put fear into the enemies (American History). All in all, this was one of the greatest European-Native American relationships to ever arise, as many colonist groups would degrade them and fight them. The English were the only other group to somewhat match the peace with the Natives. This was because they depended on them for food, trade, and technology. The English w ould not last very long, as the English settlement patterns were destructive to the Natives. The English desire for land ripped this relationship apart, and would eventually lead to war. The Pequot tribe, for example, were hit hard by European

Analysis Of Cyrano De Bergerac By Edmond Rostand - 1179 Words

Edmond Rostand s Cyrano de Bergerac is considered to be a Chivalric Romance but it also contains humor throughout. The play uses comedy throughout all of the acts for a variety of reasons. Cyrano who is the main character of the play is also the largest comic influence. With Cyrano, we see him develop through comedy and learn more about his character with it, and it is not only used by Cyrano but also many other characters. Comedy is used in a variety of ways throughout Cyrano de Bergerac such as wordplay and sarcasm. The comedy is all used for different reasons, nevertheless, the humor in Cyrano plays an important role in the play. During the play Cyrano de Bergerac there are often very deep and depressing moments and to pick the audience up Edmund Rostand used humor. This is seen in all of the acts throughout the play and is one of the main uses of humor in the play. This is not the only use of humor in this play it is also used by Cyrano to hide his insecurities. Throughout the play, Cyrano makes fun of his own nose to make it seem like he is comfortable with it and so others can not make fun of it. Humor definitely plays an important role in Cyrano de Bergerac and through this essay, I will be examining the role of Humor in the play in depth. One of the most well-known scenes in Cyrano De Bergerac is his monologue about his nose. He makes Jokes about his nose after being insulted about it by Valvert. The insult was not great and Cyrano improved on it with hisShow MoreRelatedAnalysis of Cyrano de Bergerac, A Play by Edmond Rostand888 Words   |  3 PagesThroughout the play Cyrano de Bergerac written by Edmond Rostand, the audience comes to hold dearly the heart of the protagonist, Cyrano a strong man with a rather gargantuan nose. It is through discussions and insults concerning his physical attributes that the audience discovers he is in fact in love with the woman he has held close to his heart for many friendly years, his cousin Roxane. Completely unbeknownst to Roxane, Cyrano’s love and admiration for her is not simply on a relative scale as

Librarianship and Organizational Intelligence Systems

Question: Discuss about the Librarianship and Organizational Intelligence Systems. Answer: Introduction This part of the assignment aims to present the discussion and analysis of several approaches used for auditing that assists in reducing the auditing risk to an acceptable level. The report covers the explanation on risk- based approach that is used at the stage of audit plan including the explanation of audit risk in relation to the audit plan. The report also presents explanation on the process that helps the auditor in eliminating the audit risk using risk- based approach. Risk- based approach Risk based approach to auditing is a procedure internal to the organization that considers inherent risk engaged in the financial statements or business activities to provide assurance on the management of risk within the acceptable level. The department of independent audit conducts risk based audit approach that directs the audit resources towards the weak areas of the business or financial statements that contain errors and misstatements so that the risk can be mitigated (Thompson et al., 2013). Audit Plan using a risk based approach As the independent audit department conducts the risk- based approach in audit, role of auditor has been significant for governance and required to enhance the understanding for appropriate audit plan. It is essential to plan audit procedures appropriately for risk- based approach so that it provides better governance, strong management to eliminate business risk and reliable controls (Li et al., 2015). Accordingly, audit plan using the risk- based approach involves assessment of risk management along with the control of internal processes as well as it displays the areas that contains higher risk. In this approach, auditor external to the organization, is required to consider two steps while planning the audit process i.e. process of risk assessment and execution of audit plan based on risk. Audit plan involves identification of key risks and defining the core audit areas in the financial statements that may contain material misstatements. Audit plan also involves procedure to monit or the internal control along with the plan to place communication with the management of the organization (Bhattacharjee, Maletta Moreno, 2015). Audit risk in relation to planning Audit risk refers to the risk due to which the auditor provides inappropriate audit opinion on the verification of financial statements that involves inherent risk, control risk and detection risk. At the stage of audit plan, it is essential to consider the components of audit risk so that the inherent risk can be minimized with respect to identify the core areas of financial statements may involve material misstatements. It is also essential to plan the audit procedure in terms of nature and size of business organization so that the detection risk and control risk can be eliminated to provide appropriate audit opinion (Carvalho Esteban-Navarro, 2016). Accordingly, risk based approach reduces audit risk by identifying the internal controls of the organization using the top- down approach. Since it involves the approach to determine the nature of audit tests relevant to the organizational business, the risk-based approach would reduce the audit control risk (Li et al., 2015). Conclusion Considering the above discussion, it can be concluded that auditing procedures should involve certain approaches to reduce the probable risk that helps in providing appropriate audit opinion. It is essential for the independent auditor to plan audit process that helps in identifying the areas involve material misstatements and weak internal control system that helps in reducing audit risk. Reference List Bhattacharjee, S., Maletta, M. J., Moreno, K. K. (2015). The Role of Account Subjectivity and Risk of Material Misstatement on Auditors' Internal Audit Reliance Judgments.Accounting Horizons,30(2), 225-238. Carvalho, A. V., Esteban-Navarro, M. (2016). Intelligence audit: Planning and assessment of organizational intelligence systems.Journal of Librarianship and Information Science,48(1), 47-59. Li, C., Raman, K. K., Sun, L., Wu, D. (2015). The SOX 404 internal control audit: Key regulatory events.Research in Accounting Regulation,27(2), 160-164. Thompson, M. P., Calkin, D. E., Finney, M. A., Gebert, K. M., Hand, M. S. (2013). A risk-based approach to wildland fire budgetary planning.Fore

Comparison of The Seduction and To His Coy Mistress Essay Example For Students

Comparison of The Seduction and To His Coy Mistress Essay The first poem I will discuss is The Seduction. The poem is about a boy (typical lad, leather jacket, alcohol, drugs and bad manners) taking a girl from a party and taking her down to the lakeside. When they get there he gets her drunk and has sex with her. We then find out 3 months later the girl is pregnant extremely upset by everything. She believed it would all be magical and what all the teenage dream magazines said it would be, but it really wasnt. The characters in the seduction are both very stereotypical. The male character is a typical lad. The male is a very uncaring character who seems to be quite rough. The way he spat into the river shows how he is a disgusting ill-mannered boy. On the other hand we see he is very lonely. We know this because he talks about Where I go by meself with me dads magazines. The dads magazines is referring to pornography and shows he is also possibly sex obsessed. We also see from this that he doesnt talk properly, although, this could just because of an accent he has because of where he is from. The female character is very naive. She believes that having sex and partying and getting drunk will be fun and like the stories from the teenage magazines. We also see she is quite sensitive from the way she was truly truly frightened. We see she is very trusting because she trusted the boy and also she believed all the stupid promises, only tacitly made, There are many themes and issues raised in the seduction. Firstly the issue of sex and how it is not always what people think. The woman believes it is going to be magical and what all of the magazines said it would be, and how a lot of young girls believe this also. Another issue it deals with is teenage pregnancy. Back in the day the seduction was written teenage pregnancy was a lot less common than it is today. It also shows just how easily men get away with getting what they want at the cost of innocent young girls. The theme about love and relationships is shown as one that is easily broken. At the time, the man didnt care about the woman, where as she wanted the perfect night and the teenage dream. There is a very strong use of imagery in this poem. It is heavily used to give the image of the male character. The phrase the frightening scum on the water is referring to the man and calling him scum. Also they describe his eyes as blue as iodine. Iodine is a chemical used in science, that can sting if it comes into contact with a human, they are referring him to iodine because he is bad news, and a bad person. Also the girls high white shoes are imagery used to show her innocence as when she discovers she is pregnant, she breaks them. The structure in the seduction is simple yet effective. It is written in short verses. These short bursts show how the story goes from bad to worse, one step at a time. Also each little section could show how bit by bit, the woman is making a mistake and her life is breaking down. To His Coy Mistress is a poem about a man persistently trying to have sex with the female character. The man does everything he can to get the woman to sleep with him. He tries complimenting her, scaring her and tricking her. He tries telling her how he loves her and how she is still young and should take this opportunity to have sex with him. In To His Coy Mistress we learn a lot about the characters. For example, the male character is put across as a obnoxious, sex obsessed pervert. We know this because the poem shows he doesnt care about the girl, but just having sex with her. .ucf952b75d03081b84d2bbbdc7680b227 , .ucf952b75d03081b84d2bbbdc7680b227 .postImageUrl , .ucf952b75d03081b84d2bbbdc7680b227 .centered-text-area { min-height: 80px; position: relative; } .ucf952b75d03081b84d2bbbdc7680b227 , .ucf952b75d03081b84d2bbbdc7680b227:hover , .ucf952b75d03081b84d2bbbdc7680b227:visited , .ucf952b75d03081b84d2bbbdc7680b227:active { border:0!important; } .ucf952b75d03081b84d2bbbdc7680b227 .clearfix:after { content: ""; display: table; clear: both; } .ucf952b75d03081b84d2bbbdc7680b227 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ucf952b75d03081b84d2bbbdc7680b227:active , .ucf952b75d03081b84d2bbbdc7680b227:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ucf952b75d03081b84d2bbbdc7680b227 .centered-text-area { width: 100%; position: relative ; } .ucf952b75d03081b84d2bbbdc7680b227 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ucf952b75d03081b84d2bbbdc7680b227 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ucf952b75d03081b84d2bbbdc7680b227 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ucf952b75d03081b84d2bbbdc7680b227:hover .ctaButton { background-color: #34495E!important; } .ucf952b75d03081b84d2bbbdc7680b227 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ucf952b75d03081b84d2bbbdc7680b227 .ucf952b75d03081b84d2bbbdc7680b227-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ucf952b75d03081b84d2bbbdc7680b227:after { content: ""; display: block; clear: both; } READ: Propaganda poem's EssayHe says my vegetable love should grow, vaster than empires, and more slow. This is supposedly referring to his love for the female, but could also be seen as a double entendre. It also gives the idea that the idea of having sex with her gives him an erection. We also see he is very stubborn and determined. He spends the entire poem saying there isnt enough time and so they must seize the day and have sex. Even when she says no, he still persists. The male in general seems very pathetic. The female character is very innocent because it shows she is still a virgin. She is also very reserved as she doesnt say anything or give any response throughout the entire poem. She could also be very clever, by not having sex with the man she could make him marry her, and that could be what the woman is after. We can also tell she must be very attractive because the man talks about her body and looks in a very complimentive way. To His Coy Mistress raises many key issues about love and relationships, one of this is how sex obsessed and forward men can be. Another is how easily love can be mistaken and faked. The man claims he is in love with the woman when really he just wants to have sex with her. The poem uses many stong uses of imagery. One of these is when the male character sales Thou by the Indian Ganges side. This is implying about the womans beauty because at the time the poem was written the Ganges was a very famous play for beauty and the trade of expensive goods. Another is My vegetable love should grow, vaster than empires, and more slow. This is showing that his love for her is slowly growing to a large amount, but also has a darker meaning. The 2nd meaning is from the vegetable love part and it means that his penis is growing at the site of her. Also the phrase vaster than empires could show he is trying to make his penis sound large and is trying to impress the female character. The sentence let us roll our strength and our sweetness up into one ball shows he is trying to convince her to conjoin with him in one being, or in other words to have sex with him. One ball is meaning one being and how they should be as one. The structure of the poem is very distinct. The way there is no break, and that it is just one long verse shows the mans long, non ending struggle to have sex with the girl, but also how the woman wont give up. The way it keeps going shows that he really wants to have sex with her, and as he keeps persisting, so does the structure of the poem. Both poems have one main similarity and one main difference between them. They are both about love and relationships and also about sex in one way. Both poems show a man wanting to have sex with a woman, but the difference is, in The Seduction, the man succeeds but in To His Coy Mistress, he does not. Both of the male characters are very similar and both are sex obsessed and lonely. The 2 poems view love in a different way. In The Seduction, we see love as something that is discardable and that the man doesnt care. In To His Coy Mistress we see that the man claims to be in love with the woman and if he is it shows that love is a part of sexual relationships. I think the seduction effected me most because it shows just how easy it is for a woman to be tricked into unprotected sex and that men can get away with manipulating women so easily. It also shows just how easy it is for 1 mistake to mess up someones entire life. I think the story line of the poem is shocking cause it shows how the media manipulates people and can ruin lives.

Working Capital Management

Question: Discuss about theWorking Capital Management. Answer: Introduction The business requires funds to operate and the money that is available to the business for its day-to-day operation is termed as working capital. It is also expressed as surplus of current assets in excess of the current liability. The process of managing the immediate assets and liabilities so that the business could maintain adequate working capital is called working capital management (Hill 2013). In this report, a discussion is made about the working capital and its relation with the companys growth and profitability. Objectives of Managing Working Capital The management of working capital serves various objectives that are given below: The working capital management guarantees that the businesses have adequate resources so that it can smoothly perform its day-to-day operations. The primary aim of managing the working capital is the reduction in the cost of capital. The working capital is managed with the objective of maximizing the return on investment in the current assets (Corelli 2016). Importance of Managing Working Capital The Working Capital Management is extremely significant for any business because it provides numerous advantages to the business. These are given below: It helps the business to achieve higher return on capital employed by reducing the capital required; The working capital management will help the business to discharge its short term liability on time therefore improving its solvency and credit profile (Ding et al. 2013). The management of working capital helps the business to allocate its resources effectively thereby improving the cash management. The efficient management of working capital helps to increase the free cash flow and this causes higher business valuation. The work capital managed effectively places the business in a better position to handle any crisis. The working capital management gives the business competitive edge over its competitors. Nature and Purpose The working capital includes the management of liabilities and assets that are of short term in nature. The main purpose of managing the working capital is to ensure that the businesses have sufficient working capital so that it can remain liquid but ensure that the business does not have excess liquidity so that the profit is not adversely affected (Sarkar 2015). Elements The working capital has two broad elements the current assets and the current liability. The current assets are referred to those assets that will be changed in to cash within a single year in the normal course of business activity. Examples are inventory, debtors, cash etc. The other element is the current liability and it includes those liabilities that the company will have to discharge within one year. Examples are creditors, short term loan etc. The process of managing these elements of the working capital is termed as working capital management (Akoto et al. 2013). Relationship Between the WCM and Profitability/ Growth of the Company The issues pertaining to the working capital management has been widely discussed in the literature and the academics over a long period. In this, section of the report the existing literatures are discussed so that the association between the profitability and growth of the company with the efficiency of the working capital. In the studies conducted by the Shin and Soenen in 1998 it was found that proficient working capital management is essential for generating value for the shareholders wealth. In the study, the connection between the profitability and the net trade cycle was investigated by using the procedure of correlation and regression analysis. The study was conducted during 1975 to 1994 on 58985 businesses and it was established that the relationship between the profitability and the net trade cycle is negative. That means if the net trade cycle of the business increases than profit decreases and vice versa (Napompech 2012). The cash conversion cycle was utilized as the indicator of liquidity for the Greek food industry in the study conducted by the Lyroudi and Lazardis in 2000. The study was conducted to understand the correlation between the cash conversion cycle with the current and quick ratios. The impact that the cash conversion cycle had on the profitability based on scale of operation of the company was also analyzed in the study. It was concluded that relationship between the cash conversion cycle and the current ratios and quick ratios is positive. On the other hand the debt to equity ratio has negative relationship with the liquidity ratio and it was found that there no major difference in the liquidity ratio of the large and small business (Aktas et al. 2015). In 2003, Deloof studies the relationship among the working capital management and the corporate profitability. In this study, the sample was 1009 non-financial Belgian companies between 1992 and 1996. The result of the study showed that companies could enhance their profitability by curtailing the number of days of inventories and account receivables (Jagongo, A.O. and Makori 2013). Eljelly conducted an experimental study in 2004 to examine the connection between the liquidity and the profitability by using the current ratios and cash gaps. The study was conducted on a sample of corporation from Saudi Arabia by using the technique of correlation and regression analysis. The study found that the relationship between the profitability and the liquidity level of the company is negative (Russo 2013). Ganesan analyzed the connection linking the efficiency of the management of working capital and the profitability by means of the correlation and regression analysis in 2007. The study used ANOVA analysis to understand the relationship between the working capital management and profitability (Ogundipe et al. 2012). On the 443 financial statement of the telecommunication company during the year 2001 to 2007, the study was conducted. It was concluded that the working capital is inversely related to the profitability and it was also found that the telecommunication companies does not have much impact on the profitability of the equipment companies. In 2007, Rehman and Nasar conducted a study on 94 companies scheduled in Karachi stock exchange. The study was conducted to find the affect that the working capital has on the ability of the company to make profit. In the study, the variables that were used are company size, debt ratio, current ratio, net operating profit and cash conversion cycle (Gill and Biger 2013). The control variable that was used in the study was Financial Asset to Total Asset Ratio and the procedures that were applied are Pearson correlation and regression analysis. The study established that there is an opposite link between the profit making ability of the company and the elements of the cash conversion cycle. Therefore, it can be concluded that the study shows that by reducing the cash conversion cycle the wealth of the shareholders could be increased. In 2010, a study was conducted by koperthuvi to establish the connection among the management of working capital and the companys management. The studies were conducted on the manufacturing companies of the Sri Lanka. It was concluded that the appropriate administration of working capital has influence on the ability of the company to make profit and it was found that profitability decreases if the cash conversion cycle increases (Martin 2016). There was another study conducted in Sri Lanka by Lingenesiya and Nalini in 2011. On conclusion it can be said that there is an inverse relationship between the Cash conversion cycle and profitability. Factors Affecting the Elements of Working Capital The elements of working capital are the current assets and current liabilities that have been discussed earlier in the report. The elements of working capital are affected by various factors and while managing the working capital these factors should be considered (Ahmad and Bano 2015). The discussion relating to these factors are given below: The working capital is depended on the nature of the business. If the business is engaged in manufacturing then the requirement of working capital is more than those businesses engaged in trading and service providing. The scale of operation of the business also affects the component of the working capital. This means that the elements of the working capital are affected by the size of the business (Riaz et al. 2014). The elements of the working capital are affected by the cycle of the business. The seasonal factor also affects the different elements of the working capital. The more working capital is required by the business during the season than in the off-season. The elements of the working capital are affected by the factor of production cycle. The policy of allowing credit to the customer affects the elements of the working capital. The business that provides credit facility to the customer will require more working capital than the business that does not provide credit facility. The different elements of the working capital are affected by the operating efficiency of the business. The business with high efficiency requires less working capital than the business with low efficiency (Mungai 2013). The growth prospective also influences the elements of the working capital. The company that has high growth prospective will require more working capital. The level of competition also acts as a factor and affects the elements of the working capital. The inflation is another important factor that influences the element of working capital. Analysis of the MSM Listed Companies In this section of the report three companies of different sectors that are listed in Muscat Stock Market is chosen for identifying and calculating the working capital. The three broad sectors of MSM are financial sector, industry sector and service sector. The company that is chosen from the financial sector is Bank Muscat. The Al Jajera Steel Products Company is chosen from the Industry sector and Oman Hotels and tourism is selected from the service sector (Arshad, Z. and Gondal 2013). The calculations of the working capital of the companies are given below: Statement showing Working capital for the year ended 2015 Particulars Bank Muscat Al Jajera Steel products company Oman Hotels and Tourism Company Sectors Financial Industry Service Current Assets Inventories 0.00 11143590.00 63919.00 Trade and other receivables 8321706.00 1773923.00 546371.00 Financial assets at fair value 0.00 0.000 162965.00 Cash and Bank 2412052.00 2887186.00 579730.00 other assets 168020.00 Total Current Assets (A) 10901778.00 15804699.00 1352985.00 Current Liability Borrowings 10223011.00 11289738.00 0.00 Trade and other payable 0.00 2414944.00 0.00 Income Tax Payable 28570.00 247904.00 0.00 Total Current Liability 10251581.00 13952586.00 0.00 Working Capital (B) 650197.00 1852113.00 1352985.00 Fig 1: Chart showing comparative Working Capital The calculation and the figure show that the working capital of the Al Jajera Steel Company is the highest at RO 1852113.00. The company that belongs to the industry sector has higher working capital than the other two sectors. This analysis of the companies of the three sectors has proved that the working capital is dependent on the nature of the business as discussed earlier in the report. Conclusion The report has examined the association between the working capital with the business profitability. Based on this analysis the conclusion that can be drawn is that the working capital has negative relationship with the profitability of the business. An analysis was also conducted on the companies that are listed on the MSM of different sectors to identify the working capital. On the analysis, it has been found that cash and bank balance, as percentage of working capital for the Bank Muscat is 371%, for Al Jajera steel Products Company is 156% and the Oman Hotels and tourism company 43%. In an average cash and bank balance forms 190% of the working capital it shows that the companies in Oman invest cash in working capital. Therefore it can be said that the working capital is managed in a manner that it might have a negative impact on the profit making ability of the organization. References Ahmad, A. and Bano, S., 2015. Working Capital Management Matters Profitability of Textile Sector: With GLS Model.International Journal of Economics and Empirical Research,3(11), pp.543-549. Akoto, R.K., Awunyo-Vitor, D. and Angmor, P.L., 2013. Working capital management and profitability: Evidence from Ghanaian listed manufacturing firms.Journal of economics and International Finance,5(9), p.373. Aktas, N., Croci, E. and Petmezas, D., 2015. Is working capital management value-enhancing? Evidence from firm performance and investments.Journal of Corporate Finance,30, pp.98-113. Arshad, Z. and Gondal, M.Y., 2013. Impact of working capital management on profitability a case of the Pakistan cement industry.Interdisciplinary Journal of Contemporary Research in Business,5(2), pp.384-390. Corelli, A., 2016. Working Capital Management. InAnalytical Corporate Finance(pp. 351-378). Springer International Publishing. Ding, S., Guariglia, A. and Knight, J., 2013. Investment and financing constraints in China: does working capital management make a difference?.Journal of Banking Finance,37(5), pp.1490-1507. Gill, A.S. and Biger, N., 2013. The impact of corporate governance on working capital management efficiency of American manufacturing firms.Managerial Finance,39(2), pp.116-132. Hill, R.A., 2013. Working Capital Management. Jagongo, A.O. and Makori, D.M., 2013. Working Capital Management and Firm Profitability: Empirical Evidence from Manufacturing and Construction Firms Listed on Nairobi S ecurities Exchange, Kenya. Martin, N., 2016. Working capital management: implementation of integrated inventory management solutions for raw materials. Mungai, J.M., 2013.The relationship between working capital management and financial perfomance of private Hospitals in kenya(Doctoral dissertation, University of Nairobi). Napompech, K., 2012. Effects of Working Capital Management on theProfitability of Thai Listed Firms.International Journal of Trade, Economics and Finance,3(3), p.227. Ogundipe, S.E., Idowu, A. and Ogundipe, L.O., 2012. Working capital management, firms performance and market valuation in Nigeria.World Academy of Science, Engineering and Technology,61(1), pp.1196-1200. Riaz, Z., Ahmad, N. and Iqbal, N., 2014. The relationship between working capital management and profitability: Evidence from Pakistan.International Letters of Social and Humanistic Sciences, (20), pp.14-25. Russo, J.F.T.B., 2013. The working capital management: the determinants and the effect on profitability: evidence from portuguese smes. Sarkar, S.N., 2015. Analysis of profitability crisis and working capital management in some selected public sector undertakings under the ownership and control of the state government of West Bengal.

Mockingbird Review Essay Example

Mockingbird Review Paper Essay on Mockingbird My disappointment was strong. From the fact that the book does not live up to expectations, and of course from the fact that all new items by this author Im always happy to buy. But my expectations were not fulfilled Cycles The Chronicles of Sial, Sparks and the wind. presented to me personally, than the courageous heroes, and some of the brightest characters, for example. The image of a venomous witch, known as Typhoid. There were also Under the sign of Manticore and Dark Hunter and all I have to Pekhov was harmonious. For love. Kindret cycle several refrigeration therein in our relationship, but I silently endured in anticipation of change. . They came  «Mockingbird s name, it must be said tempting looks like this: 474 str.v available, The first 200 simply unreadable, overcomes a bout of boredom that is impossible to convey . We will write a custom essay sample on Mockingbird Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Mockingbird Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Mockingbird Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Of course, I understand that this is a new world that requires a break-in, new characters, a heap of all creatures, peoples, but what a shame that this revelation tyagomotnoe trash. tyagomotnoe , t.k.zhizni, and the author of interest in what is happening on the pages no trash, t.k.6 months for a book-I think not enough. Actually evasion and received. Then, from somewhere in the 200 to 350 it was possible to read, the author began to emerge, some phrases, noble ideas, well after 420 str.eto even become more -less interesting Again, I think that has deteriorated from the author:. to begin with, it does not feel enthusiastic, he appeared somewhere in the 400-some, a feeling that had given his word that the summer has given us a novelty like as well as kept, what the protagonists cycles alike as two peas, replicas, myshleniem- itself is not bad, the good and Garrett Ne ss -lichnosti worthy, sparing of words, courage, laconic. But, Mockingbird, for some reason began to philosophize, that is not to face, and not worth it. It is better principle, remain silent -this thou shalt smart. And then groaning like an old grandmother, mayors steal what sleeping with the maid, and a number of considerations that I just did not like Next, kadavertsiane it sounded proud, the Dark-Hunter-not bad, Sculptor-sublime , and here ?! luchery monster tuk-tuk myaurry, and God knows who-all would do, but the names are given without love, anyhow if only And now the story, I must say simple, there is no such place as a Rapgar, who is not his only inhabits, the protagonist, in whose life happened once something in the train saves a stranger, and the book  «cherche la femme », and in parallel in the city are disemboweled corpses. On it someone and why the attacks, the sea of ​​characters, creates the idea of ​​a populated area, and like some sort of activity.