Felon Disenfranchisement Essay

Disappointed criminals ought to be reintegrated into society and recoup their entitlement to cast a ballot. Disappointment is the harshest common assent forced by a majority rule society. A portion of the issues engaged with disappointment incorporate bigotry, off base surveys, and the gigantic measure of individuals influenced. In the event that the voice of the whole populace does exclude all sources and plans, the surveys won't be exact. In Camilli’s research, it is accepted that the emancipation of the populace is significant for a reasonable and successful fair network: those administered by this network must have the option to cast a ballot. (2-3). Bigotry, albeit apparently not the current theme, is without a doubt an essential supporter of this issue. One such confinement of criminal disappointment is the unbalanced effect of criminal disappointment on racial minorities in the United States, likewise the nearby political race vote aggregates in late unmistakable decisi ons which may have been swung by the presence of criminal disappointment. As Joseph Camilli calls attention to, disappointment has an unbalanced effect upon racial minorities. African Americans are influenced more and furthermore men are influenced more when all is said in done. This delivers the contention that the result is supremacist or even chauvinist. This is significant when taking a gander at late decisions including racial minorities (3). Regardless of whether the longing isn't planned to have bigot results, once in a while disappointment laws despite everything do. In Elizabeth Hulls research, she clarifies the quantity of dark adolescents in the punitive framework, 40% of whom will be denied from casting a ballot during a few or the entirety of their grown-up lives is astoundingly high. Many are first-time wrongdoers who promptly acknowledge a blameworthy request in return for probation. All the while, they frequently relinquish casting a ballot rights before they have even had a chance to practice them. Given these results, it is not really astonishing that the United States Civil Rights Commission as of late inferred that the disappointment of ex-convicts is â€Å"the greatest impediment to dark democratic since the survey tax†(Hull 1). All things considered, perhaps disappointing the nation’s future isn't the best thought. Bigotry is an enormous issue of disappointment. Disappointment additionally influences this nation’s surveys since enormous gatherings of individuals are not spoken to. The sheer number of criminals with no option to cast a ballot slants the decisions, particularly those on the neighborhood level, and littler networks. On the off chance that the measure of criminals were not very good, it may not be such a significant issue. Since around one out of each forty-four individuals can't cast a ballot, it suggests that the surveys are not exact. Disappointment is devastating in certain territories where casting a ballot ought to be significant. Little people group are totally underrepresented, and a little gathering has a bigger impact. This largy affects certain issues when the whole populace is required to settle on a sound decision. Criminals have served their sentence; they ought to be reintegrated into standard society as easily as could reasonably be expected. It additionally might be an impediment to future wrongdoing if t hey somehow managed to have the option to re-experience an ordinary life, and incorporate the entirety of the rights they were absent. Maybe they would even see how significant their privileges were and serve to dishearten individual individuals from the network from future wrongdoing. Ex-Felons merit the option to cast a ballot and for a solid fair network ought not be disappointed. In certain urban communities, in excess of 50 percent of youthful African-American men are disappointed. A dominant part of jail prisoners are African-Americans. Twelve percent of all African-American men in their twenties are imprisoned. This recommends of the current populace, in excess of 33% of the dark male network will be disappointed. In excess of 33% of the 4.7 million disappointed criminals are African-Americans. In four of the states with lifetime bans for criminals, a quarter (Virginia, Iowa) and a third (Florida, Alabama) of every dark man are ineligible to cast a ballot. As noted in Guy Stuart’s research, somewhere in the range of 1935 and 1970, around 106 out of 100,000 Americans were imprisoned in government or state jail; by 1980, the rate was 139 for every 100,000; and in 2000, it was 478 for each 100,000. The increments have not been exclusively bound to those imprisoned; the prison populace and the number waiting on the post trial process and parole have additionally expanded, from 662 for every 100,000 out of 1980 to 1,878 out of 2000. Besides, the high detain ment rates lopsidedly influence African Americans and Latinos (5). â€Å"In its 1974 choice in Richardson v. Ramirez, the Supreme Court held that this language in the Fourteenth Amendment (the supposed Penalty Clause) gives a confirmed assent to probably a few types of criminal disenfranchisement,† (Hinchcliff 1). Hinchcliff additionally pointsâ out that disappointment upon minorities right presently is more prominent than in some other time ever, particularly upon African American guys (1). The changing law in 1984 indicated that on the off chance that they brought about bigotry notwithstanding goals, it would be illegal. About 3.9 million residents in the U.S. couldn't participate in this year’s political decision, due to U.S. disappointment laws with respect to sentenced criminals. It is additionally imperative to concentrate on future deterrents, for example, how much the United States populace has expanded in the previous not many decades. Further checks that obstruct felons’ reintegration and deep rooted boundaries that influence their whole future are troubles in work, purchasing or leasing a house, heading off to college, and different points of interest open to people in general. These ex-criminals are persistently rebuffed by society. They should state on the off chanc e that they have a lawful offense when endeavoring to increase an occupation. The government guarantees that it is the state’s privilege. This creates a lot of turmoil, and numerous criminals had the option to cast a ballot in their general vicinity yet didn't have any acquaintance with it because of the basic confusion that criminals couldn't cast a ballot. A few states boycott casting a ballot by criminals waiting on the post trial process or parole or even the individuals who are not, at this point under any management by the criminal-equity framework. Criminals ought to be rebuffed yet not persistently for the duration of their lives. When their obligation to society has been reimbursed, for what reason should their privileges despite everything be relinquished? On the off chance that individuals show hoodlums that their votes tallied after they were discharged from jail maybe it would support decent conduct. For what reason should these criminals be rejected when they are additionally influenced by chosen pioneers? As indicated by Siegel’s research, Today, there are more than 1. 5Million grown-ups as of now imprisoned in state or government offices, with an extra 700,000 people spending time in jail In neighborhood correctional facilities (Sabol and Couture, 2008). Minorities of shading are seriously overrepresented inside the criminal equity framework. (In spite of speaking to 13 percent of the U.S. populace, African Americans make 38 percent out of by and by detained prisoners; comparably, Hispanic all out a little more than 15 percent of the general populace and 20 percent of detainees. (1) According to the exploration done by Guy Stuart, U.S. imprisonment rates have been increasing rapidly in the previous barely any decades. The greater part of the nation has disappointment laws. Right around 40% of those disappointed are African American men. Somewhat more than six percent of the African American people group has been disappointed. â€Å"This level of disfranchisement may haveâ had a huge effect on constituent results in various states in the course of recent years, to a great extent in light of the fact that those disfranchised would almost certain host decided in favor of the Democratic Get-together candidate† (1). A few people propose a chill off period. They accept the criminal ought to need to sit tight for a considerable length of time subsequent to serving his/her sentence. Here and there this is so out of sight hand that the criminal would pass on of mature age before he/she could cast a ballot once more. They ought to be allowed to demonstrate they have been restored. Another contention against this uncalled for disappointment is the criminal realized the wrongdoing called for disciplines, including loss of benefits. A few people accept since they definitely realized the disciplines in question, that the ex-criminals ought not be given a subsequent chance. A lawful offense ought not require a lifetime discipline, particularly when the wrongdoing doesn't generally fit the discipline. Disappointment is shameless, unbeneficial, and unlawful. Except if an ex-criminal has carried out voter extortion, for what reason should their discipline incorporate disappointment? Since it influences to a great extent African American men more th an other social and ethnic foundations, it has maybe unintended supremacist results. Criminals have just served their sentence with their jail time and any fines they may have needed to pay. A lifelong incarceration is a superfluous expansion to their sentence. They may not feel exceptionally acknowledged by individuals in the event that they can't cast a ballot. Typically individuals may need an ex-criminal to feel truly comfortable in the public arena so as not to estrange them. Surveys that are precise are imperative to all individuals, since they don't simply influence decent residents. They likewise influence criminals and ex-criminals. Works refered to Camilli, Joseph â€Å"Minnesota’s Felon Disenfranchisement: A Historical Legal Relic, Rooted in Bigotry, That Fails To Satisfy a Legitimate Penological Interest.† Hamline Journal Of Open Law and Policy 33.1 (2011): 235-267. Lawful Collection. Web. 23 Apr. 2013. Hinchcliff, Abigail M. â€Å"The ‘Other’ side Of Richardson V. Ramirez: A Textual Challenge To Criminal Disenfranchisement.† Yale Law Journal 121.1 (2011): 194-236. Scholastic Search Tip top. Web. 23 Apr. 2013. Body, Elizabeth. â€Å"Disenfranchising Ex-Felons: What’s the Point?† 1 Mar. 2003. Web. 3 Blemish. 2013. Siegel, Jonah A. â€Å"Felon Disenfranchisement and the Fight for Universal Suffrage.† Social Work 56.1 (2011): 89. MasterFILE Premier. Web. 23 Apr. 2013. Stuart, Guy. â€Å"Databases, Felons, and Voting: Bias and Partisanship of the Florida

Identifying Understanding Masculine Rhyme

Recognizing Understanding Masculine Rhyme A manly rhyme happens when a rhyme is on the last syllable of a wordthat syllable is focused Green and Mean are manly rhymes, as are Invest and Undressed, Import and Short, and Intrude and Food. In seeing manly rhymes, we have two separate parts: the rhyme, and the pressure. Rhyme Rhymes are just indistinguishable (or fundamentally the same as) sounds. An alright rhyme is head and pet, since both offer a similar vowel sound, however head and bed are a closer rhyme, since they share a vowel and a consonant sound. Rhymes dont must be from similar letters, either. As we see above, contribute and uncovered rhyme, despite the fact that one finishes in - st and one in - ssed. Its not about the letters themselves; its everything about the sound they make. Stress Stress is somewhat trickier to comprehend. In English, we dont put a similar measure of accentuation on each syllable in a word. A syllable is pushed when we put accentuation on it-beCAUSE, CHATtering, RUSHes, perSIMMon. Those syllables that are not focused on are, of course, known as unstressed. A decent method to make sense of which syllables are focused and unstressed in a word is to mess with underscoring contrast syllables. Does IMpossible sound equivalent to imPOSSible or imposs-I-ble or impossiBLE? A few words have more than one focused on syllable, albeit one is typically more worried than the others-REconSIDer (where the third syllable is more worried than the first). Words that are just a single syllable are normally consequently focused, in spite of the fact that it relies upon their setting inside a sentence. Along these lines, to have a manly rhyme, we need (at least two) words that end with similar sounds, and both have focused on last syllables. Sink and Wink and Think are for the most part manly rhymes. As are Overdue and Debut, and Combine and Sign. Not Gendered As should be obvious, manly rhyme has nothing to do with sex. The term was begat long enough prior that focused on syllables, more remarkable than unstressed syllables, were compared with the manly; words finishing with unstressed syllables (like RUSHing, HEAVen, and PURple) are completely viewed as ladylike endings-when those sorts of words rhyme, its known as female rhyme. Step by step instructions to Identify Masculine Rhyme Generally, when you know the standards of manly rhymes, theyre quite simple to spot. For whatever length of time that the words being referred to rhyme in their last (or just) syllable, and that syllable is focused on, the rhyme is manly. Look at the verse selections beneath for instances of manly rhyme. Models From John Donnes Holy Sonnet XIV: Hitter my heart, three-personed God, for youAs yet thump, inhale, sparkle, and try to mend;That I may rise, and stand, o’erthrow me, and bendYour power to break, blow, consume, and make me new. So we have two rhymes here you/new and patch/twist. Since these words are one syllable long, they are consequently pushed. Rhyme? Check. Focused on syllable? Check. These are manly rhymes. From On the Dangers of Open Water by Liz Wager: This magnificence we dont comprehend will sweepus out to the ocean. We search for it belowour bows, yet on the off chance that we attempt to understandthe functions of that excellence we perceive,were made frantic by all we can't know.We drive ourselves to wander between the strandstill, similar to Narcissus, suffocate to discover respite. Here, we have a couple various rhymes: underneath/know, get/strands, see/respite. (While comprehend and strands are not impeccable rhymes, theyre entirely close.) In this model, there are multi-syllable words: they all end with a focused on syllable-perCEIVE, rePRIEVE, and beLOW. Focused on definite syllables? Truly. Rhymes? Indeed. Another case of manly rhyme. For what reason Do Poets Use Masculine Rhyme? Notwithstanding comprehending what manly rhyme is, and how to recognize it, its additionally accommodating to comprehend why a writer may utilize it in a sonnet, or what manly rhyme adds to a sonnet. There are a few different ways to underscore specific words in a sonnet. Position in a line, stress, and rhyme all make words stick out. In the above models, all the manly rhymes happen toward the stopping point; just by having that blank area on their right side, these words are progressively conspicuous, increasingly obvious. Our eyes wait on those last words before we move onto the following line. Stress, as well, accentuates a word; words like to, the, an, an, and, if, or, at, and so forth., are normally all unstressed in idyllic lines, while focused on words have all the more importance, more life. What's more, when words are rhymed, they stick out. The more occasions we hear a specific sound rehashed, the more we focus on that sound-simply consider the verse of Dr. Seuss! Along these lines, having manly rhymes (particularly those toward the finish of lines) help a writer to truly underscore the significant expressions of a sonnet. Regardless of whether a peruser acknowledges it or not, focused on syllables and words will in general stick in our recollections better, as do the redundancy of sounds that we find in rhyme. Along these lines, whenever you read a sonnet that joins rhyme, (for example, a poem or a pantoum), verify whether it is utilizing manly rhyme, and how that utilization is affecting your understanding experience.

How to Write a 250-word College Supplement TKG

How to Write a 250-word College Supplement Welcome to the third part in our supplement series! We’ve covered 1-word answers, and 50-word answers, but most of the supplement questions come across fall into the 200-300 word range. Colleges like the 250(ish)-word length because it’s concise enough to be a quick read, but it gives the student enough space to either do a really good job or to raise some admissions red flags. We want you to do a really good job, so we’re here to help you out.We’ve also written a ton of college specific posts that break down the supplements for schools like Haverford and Claremont McKenna (both of which have 250-word supplements, by the way). If we haven’t published a post on the supplement for your dream school, let us know!The 250-word length might very well be our favorite. It forces students to be concise, like the 50-word questions, but it also offers some room to move around and to do something interesting. Think about it like an elevator pitch with a little room for context. An elev ator pitch is a name for the coherent presentation of an idea in the amount of time it would take to go from, say, floor 1 to floor 15 in a moderately slow elevator - maybe a minute and a half max. The phrase comes from the business world. A business person follows a potential investor or client onto an elevator and only has a few seconds to make a coherent argument for why they should work together - so it’s basically the same as college applications. Your answers are measured in words rather than seconds, but you only have a small amount of time to ask for a big thing, admittance, so the 250-word supplements are an important place to make the elevator pitch for why you should get in.Many schools are transparent about wanting you to make the case for yourself. The most popular supplemental question every year is the “Why should we let you in?” question. Swarthmore, for example, asks: “In 150 to 250 words, please write about why you are interested in applying to and attendin g Swarthmore.” (Check out our step-by-step advice for the Swarthmore application.)Other schools make you work a little harder, forcing you to flex some creative muscle in the short word format. Smith gives students only 200 words to write about a time that made them laugh, Dartmouth asks students to share a time that they had to step out of their comfort zone, and Barnard wants to know what woman in history or fiction you would choose to talk to for an hour.These questions are obviously very varied, but they can all be tackled using the same five-step process. Seriously, do this to the letter and you’ll be killing it in no time.Step One: Brainstorm and ResearchIf you’re asked why you’d like to go to a school, the research is pretty straight forward. You research the school, duh. Find specific programs you want to get involved in, classes you want to take, and professors you want to learn from. For questions that are more creative, you should still be brainstorming and doing research. For a question like what woman you’d want to talk to, pull together a bunch of names, cross off any that will come off as generic (bye bye Hillary Clinton, Oprah, and Katniss Everdeen). Even if you’re just writing about your own life, like a time that made you laugh, start off with a few ideas to choose from. Often, the one that works best isn’t the first one that pops into your head.Step Two: Outline It’s only 250 words, so you don’t have to do anything crazy here, but take your notes and ideas and pick 1 or 2 ideas to guide your answer. For example, if you’re writing about why you want to go to a school where you want to study Anthropology, you may decide to focus in on the Anthropology Department. After you’ve picked your focal point(s), give yourself 2-3 bullet points that you MUST hit for each. Continuing with the anthropology example, your bullet points might be:Receive mentorship or guidance with Y professor who specializes in this thing I’m really i nterested in.Take X class(es) that link into that thing.Step Three: Write LongThis is probably the most counter-intuitive step for people but bear with us.Any answer that is longer than 50 words needs to have a coherent narrative structure. There should be an intro, a body, and a conclusion. If possible, there should also be some sort of story arc and details that give characters life and set the scene. But, this can be really hard to do in the short format, especially if you aren’t used to writing in the short prose form. SO, start by writing long. Completely erase the word count from your mind and write the answer as you would organically. Usually, this means going ~100 words over.Step Four: Kill Your DarlingsWhile Step Three is the most counter-intuitive step, this step is definitely the hardest for people, especially when you like what you’ve written. Now, though, it’s time to take out the red pen. Hunt down unnecessary flourishes and ‘throat clearing’, or superfluous information that is shared on the way to making your point, but that doesn’t aid you in your argument. Cut down overly worked transitions, shorten long sentences, and look for more concise ways to say simple things. For example, you could change “I really admire X because she was confident when no one else believed in her,” (15 words) to “I admire X’s confidence in the face of adversity,” (9 words). The key is to maintain the narrative structure. Each section will get shorter, but there is no excuse for a mess. Often, this means playing around a little, so we recommend using the track changes or suggestions functions so you can chop away without fear of not being able to go back.Step Five: Read it Out LoudOnce you have a piece that fits into the word count, take the time to read it out loud a few times. This can help you catch awkward wording that you may have missed.If you’re done with Step Five, your journey to an epic short-answer supplement is complete!Want more ha nds-on help? Get in touch! We help students get into amazing schools that they often had no idea they could even shoot for. Good guidance truly can make magic happen, and 100% of our students get into one of their top two picks.

Jefferson And Andrew Jackson - 1575 Words

Both Thomas Jefferson and Andrew Jackson believed that they positively influenced the people of the United States. These two Presidents considered themselves as helping the common interests of the people, yet had different and similar approaches to running the government and conducting Presidential tasks. Thomas Jefferson, elected in 1800, had different views on the National Government and its affairs compared to Jackson (Davidson and Stoff 310). Jefferson believed that the states should have more power than the Federal Government, essentially supporting a limited central government (311). Also, in regards to foreign affairs and expansion, Jefferson chose to handle them peacefully instead of forcefully (315 and 324). Within the country,†¦show more content†¦In other words, Jackson believed that the Federal Government should have more power over the state legislatures, in order to maintain a stable and effective U.S. government for all to see. This difference is supported by Jackson’s arguments against nullification (365). Nullification is the action of a state to cancel any objectionable federal law (364). The support against nullification means that Jackson did not believe that the states should be able to object to any federal laws; assering the Federal Government’s dominance over the states. Within this argument, Jackson issued a document known as the â€Å"Proclamation to the People of South Carolina† (365). This proclamation stated that, even if the state of South Carolina supported nullification and President Jackson did not, South Carolina could not threaten to leave the Union. This was named treason in the document. It was released in response to an attempt by South Carolina to nullify tariffs placed on textiles in 1828 (364). In a final display of Federal Government power, Jackson passed a law which allowed members of the government to forcefully collect tariffs if necessary (365). 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Finance analysis of United Utilities and Bristol Water - Free Essay Example

Sample details Pages: 12 Words: 3452 Downloads: 5 Date added: 2017/06/26 Category Finance Essay Type Analytical essay Did you like this example? Title: A comparative financial analysis of United Utilities and Bristol Water to determine who is in the financially healthier position focusing on the interpretation of the figures (what they mean now and in the future) and interpretation (what they mean now and for the future) of key ratios applied. Financial Health Don’t waste time! Our writers will create an original "Finance analysis of United Utilities and Bristol Water" essay for you Create order A companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial health is defined as the state of its finances at a particular time. It is measured by taking a snapshot of its assets and liabilities at one moment in time, usually at the end of a reporting period. . Financial statements ate the best indicators of financial health of a firm. Balance sheet is the financial summation of all activities performed by the company till date. Balance sheet analysis helps in understanding whether a company can wither durations of economic pressures. Balance sheet in conjunction with profit and loss statement gives a picture of how efficiently a firm is using its assets and how much returns it is generating for equity holders. Additionally, financial health relates not only to the past performance of the company but also to its ability to competitively sustain future profitability. Profit and loss statement shows how much a company earned in a period. Latest profit and loss statement indicates current profitability of operations. Assessing financial health is not just looking at absolute numbers. It is also about how much return a company generates on its capital, how efficiently it employs working capital. Cash statements are more of a confirmation of financial health signals obtained from above two analyses. It throws additional light on the quality of information in PL and balance sheet statements. Financial health of Bristol Water and United Utilities The first place to analyse financial health is a balance sheet of a company. Appendix I gives highlight of the Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s balance sheet. Its total fixed assets have increased significantly mainly due to  £47m investment in one of the group companies. The current assets have also increased by 39% leading to a 30% increasing in total assets. On the other hand, current liabilities have decreased and company had positive current assets as compared to negative current assets in the previous year. This shows that the liquidity of the company has increased and is a good sign of improving financial health. Long term liabilities have increased to finance investment in a group company. After paying dividends, the shareholders funds increased by  £3.8m. Increase in shareholders funds shows the healthy state of the company. In case of United Utilities, the total fixed assets have increased by more than 10% to  £7,958m. This growth is mainly driven by increase in tangible assets, an indicator of higher value of assets. Another sign of improvement in companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial health is the increase in its current assets and decrease in current liabilities. This has increased the current net assets, a sign of improving liquidity. The increase in net debts is more than countered by increase in assets and this reflects in massive improvement in shareholders funds at over 21%, which is higher than growth in Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s shareholders funds. A higher shareholders fund indicates that United Utilities is in good financial health. Appendix II shows the highlight of last two profit and loss statements of Bristol Water and United Utilities. Bristol Water sales increased by just 1% to  £70.7m in 2004. The cost of sales also increased by 1% which means gross margin à ¢Ã¢â€š ¬Ã¢â‚¬Å" ratio of operating profit to sales has remained same. The earnings before tax decreased due to significant increase in interest in 2004. But this was countered by reduction in tax by about 60%. It resulted in profit after tax increased by 30% to  £11.5m in 2004. 30% increase in profits is a good signal of increasing profitability and value of the company. In case of United Utilities, its sales increased by 10% to  £2,115m in 2004. This increase is much more significant when we compare to 1% increase in case of Bristol Water and indicates that United Utilities growth is top driven. On the other hand, the cost of sales increased by just 8.9%, which is a good indicator of increasing profitability. Lower percent increase in costs as compared to sales means that additional sales were achieved at higher profits. The above two scenarios should have led to even higher % increase in earnings before interest had there not been a significant profit from the sale of operations in 2003. Also lower per cent increase in earnings before tax means percent increase in interest was higher than percent increase in earnings before interest and taxation. The profit after tax was  £361m in 2004. It increased by 30% due to exceptional  £85m tax charge in 2003. Overall both Bristol Water and United Utilities are profitable businesses. Profit after tax is what investors are looking for and both the companies increased it by 30%. While the increase in case of Bristol Waters was due to massive reduction in taxation, the growth was more sales driven in case of United Utilities. This indicates that profit after tax growth pattern is more sustainable in case of United Utilities as compared to Bristol Waters. Cash flow statements are the third part of financial health analysis. Appendix III gives the highlight of cash flow statements of the two companies. Both companies had positive net cash inflows from operations. The primary earnings of a company comes from its operations and if cash flows from operations itself are negative than a company has got very less chances of survival unless it turns the operation cash flows into positive. Cash flows from investment and financing are only secondary. A company that finances its operations and investments without external financing is in very strong financial health. Business performance measures Business performance is best measured by analyzing various financial ratios. Ratios allow companies to be compared on current versus past performance and also with different companies. By comparing its ratios to those of other businesses of the same size within the same industry, firms can better determine areas in which they are competitively advantaged or disadvantaged. Ratios present both the strengths and weaknesses of a business, but they are only indicators targeting areas that require further research. Operating profit margin Operating profit margin is the first and most primary indicator of companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s performance. All other indicators are dependent on other things which could be separated from basic business. Operating Profit Margin = Operating profit / Sales Appendix IV shows operating margin calculations. Both Bristol Water and United Utilitiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ operating profits margins have remained same over both the years and it is 27 % in both the cases. This is because both businesses are regulated by government and can only charge a certain amount for their services and products. It is clear from above that profits increase can mainly be achieved by increase in sales rather than by reduction in costs. The chances of higher organic growth are limited due to inelastic nature of water consumption. Companies can achieve substantial growth either by acquisitions or by diversifying into other businesses. Fixed asset turnover Higher fixed asset turnover indicates that a firm is making better use of its assets. Fixed asset turnover = Turnover / Fixed Asset Appendix V shows fixed asset turnover ratio of the two companies. Bristol Water is able to better employ its fixed assets by generating higher sales per unit of fixed assets. While United Utilitiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ fixed asset turnover has remained same, Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s ratio has come down due to significant increase in investment in group companies. On the question of which of these two companies is able to generate higher operating margin per unit of fixed assets, we multiply fixed asset turnover and operating margin. Since operating margins of both companies are same and Bristol Water has higher fixed asset turnover ratio, Bristol Water has higher operating margin per unit of fixed assets. Bristol Water is in better financial health and will remain so because of its ability to generate higher operating margin per unit of fixed assets. Return on capital employed The most important ratio describing financial health of a firm is return on capital employed. Capital employed is the finance provided either as equity or debt net of cash. The income used for measuring is earning before interest and tax to take care of the funds provided by net debt. Return on capital employed = EBIT / (Shareholders funds + Net debt) Appendix VI shows return on capital for both the companies. Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s ROCE has decreased from 13.5% in 2003 to 9.3% in 2004. Unitedà ¢Ã¢â€š ¬Ã¢â€ž ¢s ROCE has also decreased but only marginally from 9.4% to 9.0%. Significant drop in Bristolà ¢Ã¢â€š ¬Ã¢â€ž ¢s ROCE is because of massive increase in denominator. Net debts increased to  £140m from  £74m. The increase in net debt was not matched by the corresponding increase in earnings and hence ROCE decreased. Bristol Water is a more efficient user of capital even though the gap in ROCEs of Bristol Water and United Utilities is quite less now. Higher ROCE means that Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial health is better than that of United Utilities. If Bristol Water is able to generate higher earnings from its investments made in the last year, its ROCE will increase. Return on equity While return on capital employed shows how much firm earned, return on equity shows what is left for ordinary shareholders. Return on equity = Net income after minority and preference dividends / Average book equity, excluding minority and preference shares Appendix VI shows return on equity calculations. Preference shareholders are more like debt than ordinary shareholders. They have higher ranking than ordinary shareholders and get a fixed return. So we have excluded preference dividend from total earnings to obtain amount available to ordinary shareholders. Similarly we have also excluded minority interest from total shareholders to obtain equity shareholders funds. Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s return on equity at 17.6% is much higher than United Utilitiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ return on equity at 11.7%. Also Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s ROE increased significantly from 14.0% over the year. The use of lower interest rate preference shares has increased returns to ordinary shareholders. Dividend cover Dividend cover is expressed as ratio of profit after tax to dividend. Dividend Cover = Profit after tax / dividend Appendix VII shows dividend cover calculations. A company with higher dividend cover ratio is in better financial health as it can safely keep up dividend payments even if there is downward movement in income in future. Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial health, when viewed with respect to dividend cover has improved in the last year. In 2003, it paid dividend higher than its profit after tax meaning dividend was funded from previous profits. A company canà ¢Ã¢â€š ¬Ã¢â€ž ¢t sustain that for long. Latest dividend cover of 1.52 means that Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s can easily pay dividends from its current earnings and hence it is better financial shape. United Utilityà ¢Ã¢â€š ¬Ã¢â€ž ¢s dividend cover ratio has also increased to 1.14. Though it is not as high as Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s dividend cover ratio, it still indicates stable financial condition. Interest cover Interest cover is useful in assessing the survival of a business. Many business fail because of their inability to pay interests and debts. A higher interest cover means a business can easily meet its interest payments without facing financial distress. Interest cover = EBIT / Interest payable A ratio of less than 1 would mean that company is having problems in generating enough earnings to meet its interest payments. Appendix VIII shows interest cover calculations. Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s interest cover has decreased from 3.7 to 3.1 due to significant increase in interest costs. The company took  £70m of additional loans in the last year and this has increased interest costs. Bristolà ¢Ã¢â€š ¬Ã¢â€ž ¢s interest cover is higher than 2.4 interest cover in case of United Utilities. Bristolà ¢Ã¢â€š ¬Ã¢â€ž ¢s interest payments would probably increase next year when it will have to pay one year full interest on additional loan. Nonetheless both companies appear in good financial health with respect to their ability to pay interests in future. Cash flow interest cover Cash is the king. Lenders are interested in cash generating capacity of the business. Though earnings are a good measure of strength of a business, it is ultimately cash that counts during financial distress. Cash flow interest cover = Net cash inflow from operating activities / Interest payable Appendix VIII shows cash flow interest cover ratio. Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s ash flow interest cover ratio at 5.2 is much higher than 3.7 in case of United Utilities. Though both companies generate high amount of cash to repay interest, Bristol Water is in superior financial health due to higher cover. Due to higher safety of margin, lenders would feel more comfortable in giving Bristol Water debt as compared to United Utilities. Cash from operations to net income ratio A companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s quality of earnings can be judged from the ratio of its operating cash flow to net income. Higher cash flow to net income ratio means indicates higher quality of earnings as accrual earnings carry a risk, howsoever insignificant. It also shows less use of accounting gimmicks in manipulation of earnings. Appendix IX shows net cash flow from operations to net income ratio. Both companies have high net cash flow from operations to net income ratio indicating the solid nature of earnings. Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s higher ratio at 2.96 means that it is in better financial health than United Utilities. Financing measures Trade debtor days It reflects how much of a companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s capital is blocked in running its operation. Clients take time to pay and the higher time they take, the more capital is required to finance operations. The company with lower trade debtor days is more efficiently using its working capital. Trade debtor days = Trade debtors / Sales * 365 Appendix X shows the trade debtor days for both companies. If we look at individual levels first, Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s trade debtors days have increased by 27% while that of United Utilities have decreased by 8%. This means that Unitedà ¢Ã¢â€š ¬Ã¢â€ž ¢s management has reduced the capital required to run operations and it is a sign of improving financial health. But when we compare two companies, we find that United Utilitiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ trade debtor days are still higher than those of Bristol Waters. So though Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s efficiency in working capital management has slipped in the last year, it is still better than that of United Utilities. Trade creditor days Trade creditor days represent on average how much time the company takes to pay its creditors. The higher the time a company takes the lesser capital it would need from its investors and would use creditorsà ¢Ã¢â€š ¬Ã¢â€ž ¢ capital to finance its operations. Trade creditor days = Trade creditors / Sales * 365 Appendix X shows trade creditor calculations. Bristolà ¢Ã¢â€š ¬Ã¢â€ž ¢s trade creditor days have decreased whereas Unitedà ¢Ã¢â€š ¬Ã¢â€ž ¢s trade creditor days have increased. This means that now United is funding more of its operations form the money owed to its creditors whereas Bristol is funding operations with more of shareholders money. When we look at both trade debtors and creditors, United has improved the efficiency of its working capital management whereas it has slipped in case of Bristol Water. Additionally, comparing absolute trade creditor and trade debtor days, it appears that the companies are converging. This is not unexpected given the regulatory control and mature state of the business. Structure of assets and claims Analysis of funding structure is almost equally important as analysis of performance. Funding structure will impact how much shareholders will obtain for each pound of total assets. Book gearing Book gearing measures how a firm funds itself or how much of each pound worth of asset is financed through debt or equity. Book gearing = Net debt / capital employed Appendix XI shows book gearing calculations. Almost two-thirds of Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s assets are funded from debts whereas the figure is about half in case of United Utilities. Cost of debt is lower than cost of equity. The advantage of high gearing is that the company can obtain cheaper sources of capital and use financial leverage to increase share holders returns. The disadvantages occur when debt levels are very high and it may lead to bankruptcy due to a company not meeting debt covenants. It is difficult to judge what is the dangerous level of debt for a business. Looking at the characteristics of Bristol Water and United Utilitiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ business and there strong profit and cash generation ability, these companies can sustain higher levels of debt than normal businesses. Higher return on equity in case of Bristol Water is because of increase in profit and higher debt levels. So Bristol water is not only in financially good state, but also efficiently employing various sources of capital to generate higher returns for its shareholders. Current ratio A large factor determining a companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial health is its liquidity. Liquidity is best measured by current ratio. Current liabilities are the immediate concern of any company and the higher liquidity of current assets makes it a perfect candidate to satisfy current liabilities. Current ratio = Current assets / current liabilities Appendix XII shows the current ratio. It is almost same in both the companies and also moved in tandem over the last year. Also increase in current ratio signifies better financial health of the companies. Any ratio more than 1 means that company can easily meet it current obligations without having to liquidate anything more than current assets. Acid or Quick ratio Acid test or quick ratio is a conservative approach towards current ratio. Inventory sale would normally be at lower than cost price and may not be as liquid as cash or short term investments. Acid test or quick ratio = (current assets à ¢Ã¢â€š ¬Ã¢â‚¬Å" inventory)/current liabilities Appendix XII shows acid ratio calculations. Because of the nature of business of Bristol Water and United Utilities, inventory is very less. So there is almost no difference between current ratio and acid ratio. Conclusion Both Bristol Water and United Utilities are in strong financial health. Their have good mix of assets and liabilities. United Utilities is better when it comes to sheer size of numbers. Bristol Water on the other hand is more efficient user of capital. Both companies are earning a good return on their assets and have high chances of survival in the long run. Appendix I à ¢Ã¢â€š ¬Ã¢â‚¬Å" Balance Sheets of Bristol Water and United Utilities Bristol Water United Utilities  £m 2004 2003 % change 2004 2003 % change Tangible Assets 193.8 184.6 5.0% 7,769.4 7,087.3 9.6% Intangible Assets 0.0 0.0 116.1 69.2 Investments 47.0 0.0 73.0 59.6 Total Fixed Assets 240.8 184.6 30.4% 7,958.5 7,216.1 10.3% Current Assets 37.7 27.1 39.1% 1,560.9 1,174.9 32.9% Total Assets 278.5 211.7 31.6% 9,519.4 8,391.0 13.4% Current Liabilities -31.2 -40.8 -23.5% -1,374.8 -1,424.1 -3.5% Net current assets/(liabilities) 6.5 -13.7 -147.4% 186.1 -249.2 -174.7% Long term liabilities -150.8 -77.7 94.1% -4,702.0 -4,070.6 15.5% Deferred Income -8.4 -8.4 0.0% 0.0 0.0 Provision for liabilities -18.7 -19.2 -2.6% -339.7 -345.0 -1.5% Total long term liabilities -177.9 -105.3 68.9% -5,041.7 -4,415.6 14.2% Total shareholders fund 69.4 65.6 5.8% 3,102.9 2,551.3 21.6% Source: Bristol Water Annual Report 2004 (www.bristolwater.co.uk) and United Utilities Annual Report 2004 (www.unitedutilities.com) Appendix II à ¢Ã¢â€š ¬Ã¢â‚¬Å" Profit Loss statement of Bristol Water and United Utility  £m Bristol Waters United Utilities 2004 2003 % change 2004 2003 % change Sales 70.7 70.0 1.00% 2,115.5 1,920.5 10.15% Cost of Sales 51.1 50.6 0.99% 1,489.9 1,368.8 8.85% Operating Profit 19.6 19.4 1.03% 583.7 524.9 11.20% EBIT 19.4 19.0 2.00% 585.6 558.9 4.78% EBT 13.5 14.6 -7.53% 337.5 327.5 3.05% PAT 11.1 8.5 30.59% 361.0 277.8 29.95% Source: Bristol Water Annual Report 2004 (www.bristolwater.co.uk) and United Utilities Annual Report 2004 (www.unitedutilities.com) Appendix III à ¢Ã¢â€š ¬Ã¢â‚¬Å" Cash flow statement Bristol Water United Utilities  £m 2004 2003 % change 2004 2003 % change Net cash flow from operating activities 32.9 29.7 10.8% 923.5 851.5 8.5% Return on investment servicing of finance -7.1 -6.7 -151.8 -218.9 Capital expenditure -71.2 -16.1 342.2% -1018 -697.9 45.9% Financing 72 -3.4 922.9 613.8 50.4% (Decrease)/Increase in cash -1.6 2.4 -166.7% 9.6 10.3 -6.8% Source: Bristol Water Annual Report 2004 (www.bristolwater.co.uk) and United Utilities Annual Report 2004 (www.unitedutilities.com) Appendix IV à ¢Ã¢â€š ¬Ã¢â‚¬Å" Operating Margin  £m Bristol Waters United Utilities 2004 2003 % change 2004 2003 % change Sales 70.7 70.0 1.00% 2,115.5 1,920.5 10.15% Cost of Sales 51.1 50.6 0.99% 1,489.9 1,368.8 8.85% Operating Profit 19.6 19.4 1.03% 583.7 524.9 11.20% Operating Margin 27.7% 27.7% 27.6% 27.3% Appendix V à ¢Ã¢â€š ¬Ã¢â‚¬Å" Fixed Asset Turnover Bristol Water United Utility 2004 2003 2004 2003 Sales 70.7 70 2115.5 1920.5 Fixed Assets 240.8 184.6 7958.5 7216.1 Fixed Asset Turnover 0.29 0.38 0.27 0.27 Appendix VI à ¢Ã¢â€š ¬Ã¢â‚¬Å" Return on Capital Employed and Return on Equity Bristol Water United Utility 2004 2003 2004 2003 Return on capital employed EBIT 19.4 19.0 585.6 558.9 Net debt 140.3 74.8 3,438.4 3,373.9 Shareholders funds 69.4 65.6 3,102.9 2,551.3 Total capital employed 209.7 140.4 6,541.3 5,925.2 Return on capital employed 9.3% 13.5% 9.0% 9.4% Return on equity Profit after tax 11.1 8.5 361.0 277.8 Preference Dividend -1.1 -1.1 0.0 0.0 Net income to ordinary shareholders 10.01 7.41 361 277.8 Total shareholders funds 69.4 65.6 3,102.9 2,551.3 Minority interest -19.6 -17.7 Preference shares -12.5 -12.5 Equity shareholders funds 56.9 53.1 3,083.3 2,533.6 Return on equity 17.6% 14.0% 11.7% 11.0% Appendix VII à ¢Ã¢â€š ¬Ã¢â‚¬Å" Dividend Cover Bristol Water United Utility 2004 2003 2004 2003 Profit after tax,  £m 11.1 8.5 361.0 277.8 Dividend,  £m 7.3 16.9 315.3 264.8 Dividend cover 1.52 0.50 1.14 1.05 Appendix VIII à ¢Ã¢â€š ¬Ã¢â‚¬Å" Interest cover and cash flow interest cover Bristol Water United Utility 2004 2003 2004 2003 EBIT,  £m 19.4 19.0 585.6 558.9 Interest payable,  £m 6.3 5.2 248.1 231.4 Interest cover 3.1 3.7 2.4 2.4 Net cash inflow from op. activities,  £m 32.9 29.7 923.5 851.5 Interest payable,  £m 6.3 5.2 248.1 231.4 Cash flow interest cover 5.2 5.7 3.7 3.7 Appendix IX Net cash flow from operations to net income ratio Bristol Water United Utility 2004 2003 2004 2003 Net cash inflow from op. activities 32.9 29.7 923.5 851.5 Net income 11.1 8.5 361.0 277.8 Cash flow to net income ratio 2.96 3.49 2.56 3.07 Appendix X à ¢Ã¢â€š ¬Ã¢â‚¬Å" Trade debtor and trade creditor Bristol Water United Utility 2004 2003 % 2004 2003 % Sales 70.7 70.0 2,115.5 1,920.5 Trade debtors,  £m 8.6 6.7 317.4 313.6 Trade debtors days 44.4 34.9 27.09% 54.8 59.6 -8.12% Trade creditors,  £m 2.6 3.5 72.6 61.2 Trade creditors days 13.4 18.3 -26.45% 12.5 11.6 7.69% Appendix XI à ¢Ã¢â€š ¬Ã¢â‚¬Å" Book gearing Bristol Water United Utility 2004 2003 2004 2003 Net debt 140.3 74.8 3,438.4 3,373.9 Shareholders funds 69.4 65.6 3,102.9 2,551.3 Total capital employed 209.7 140.4 6,541.3 5,925.2 Book gearing 66.9% 53.3% 52.6% 56.9% Appendix XII à ¢Ã¢â€š ¬Ã¢â‚¬Å" Current and Acid Ratios Bristol Water United Utility 2004 2003 2004 2003 Current Assets,  £m 37.7 27.1 1,560.9 1,174.9 Current Liabilities,  £m 31.2 40.8 1,374.8 1,424.1 Current Ratio 1.21 0.66 1.14 0.83 Stocks,  £m 0.7 0.6 17.1 20.6 Current Assets Stocks,  £m 37.1 26.5 1,543.8 1,154.3 Acid Ratio 1.19 0.65 1.12 0.81

Emotivism - 1571 Words

EMOTIVISM LOGICAL POSITIVISM Logical positivism embraced a scientific method for verifying knowledge – a process of verification – which excluded the possibility of moral facts. This shows the influence of David Hume (1711-1776), who believed that sentiment was the source of right and wrong. If you decide to help someone in need, you do so because you have feelings, not because you have reason. Hume believed in a common feeling for each other’s welfare. We all have a capacity for compassion, but it has nothing to do with reason. You can’t go from a factual statement (an ‘is’) to a moral one (an ‘ought). Logical positivism acknowledged that moral facts were not like scientific ones, but went on to conclude that they were not facts at†¦show more content†¦One cannot say that one is right and the other wrong, because there are no facts that separate them, one can only accept that each is using moral judgements to express his or her emotional response to that s et of facts. People may reject Ayer’s theory – suggesting a whole variety of causes for their moral beliefs, which they believe justify their view. I might say that murder is wrong because Jesus taught against it in the NT and because it disrupts civilised society. Ayer explains this as an attempt to find other things that appeal to my emotions. C.L.STEVENSON (1908-1979) Ayer’s approach was taken and developed by C. L. Stevenson in his Ethics and Language (1945).While Ayer thought that arguments were people simply expressing their emotions towards each other, Stevenson maintained there was actually a disagreement in attitudes. Stevenson argued that moral judgements contain 2 elements: a. An expression of an attitude based on a belief b. A persuasive element which seeks to influence others To say ‘this is good’ means ‘I approve of this, you should as well’. Moral statements are not just expressions of emotion, but are the result of attitudes based on fundamental beliefs. 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The Great Gatsby and the American Dream Essay Example For Students

The Great Gatsby and the American Dream Essay Introduction F. Scott Fitzgerald’s novel, â€Å"The Great Gatsby†, is one of the few novels he wrote in 1925. The novel takes place during the 1920’s following the 1st World War. It is written about a young man named Nick, from the east he moved to the west to learn about the bond business. He ends up moving next to a mysterious man named Gatsby who ends up giving him the lesion of his life. After love circles with Gatsby and his cousin Daisy, lastly Jordan and gossip resulting with killings end up discussed over his experience resulting going back east. Through reading the book, it shows how the experience of selfness and World War 1 made the high social optimistic over their lives. It showed how they wanted to forget the past and build themselves back into their social class. Also, by the experience of Daisy and Jordan treatment from the men in the stories allows the reader to see how time still hasn’t changed how relationships work with men. This novel is a great novel to give an example on how reality is to people even the high class. Through the discussion of the passage, poem and scholarly article will show how the path towards the American Dream can turn into a negative or positive outcome in a person’s life. Theme When Mr. Fitzgerald wrote â€Å"The Great Gatsby,† he described the actions of the human society. In a certain way, not only did he describe and critic the high class but also the lower class, which ended up critiquing the American Dream. The American Dream was a idea give to believe that a human being should pursue being happy, wealthy, and loved which has cause any human being to go in search for this idea. All that is end up being found is the fact of having the illusion of having more material is to be happy than being happy by valuing what you already have. Gatsby would be a great example of not valuing his materials. He had everything he wanted – except Daisy of course – but he never used or appreciated the materials he was surrounded by. â€Å"You know, old sport, I’ve never used that pool all summer,† said Gatsby. He didn’t value anything but Daisy since the reason for everything he did was for her. It only leaves to question to whether he really loved her or wanted her wealth or maybe just even the accomplishment of having her.