Training Report free essay sample

I offer my most profound thanks towards all the staffs of inn regal orchid in which they help me out in their regarded worry in regular exercises of the inn. Also, I thank every one of my companions and partners who helped me to set up this report. HISTORY OF BANGALORE Legend goes that lord veeraballa of vijayanagara once lost his way in timberland eager and tired, he happened upon a solitary cottage in thick woods where he met an elderly person. At the point when he requested food, she gave him prepared beans (‘Benda Kalu†). The lord discovered this modest dinner taste superior to the most extravagant admission. To remember this episode, he called the spot â€Å"benda Kalu Ooru†(place of heated beans). Bangalore today is getting well known through for an alternate assortment of beans-java beans Capital of southern territory of Karnataka, Bangalore today is Asia’s quickest developing cosmopolitan city. It is the home to probably the most innovative ventures in India. We will compose a custom paper test on Preparing Report or on the other hand any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The I. T industry in sees Bangalore as the â€Å"byte-basket† of India. Bangalore is likewise home to some of India’s chief logical foundations. Favored with a salubrious atmosphere, gardens parks, normal lakes, design milestones, shopping centers, the best cafés and bars in this piece of the globe, business openings, Bangalore is the perfect door to India and past. Bangalore offers something for everybody music and move shows (western and Indian), dramatizations, presentations, jamborees, meetings and then some.

Cuban Situation :: Cuba Politics Economy Economics Essays

Cuban Situation Cuba needs dairy animals. In January of 2004, a Cuban assignment visited Florida to review hamburger and dairy cows to fix Cuba’s grieving steers industry. Also, under the support of the U.S. Exchange Sanctions Reform and Export Enhancement Act in 2000, the United States sent out $350 million dollars worth of American agribusiness items to its island neighbor in 2000 (Bussey 1). This sprouting exchange relationship is suggestive of a more extensive move by Cuba to completely re-embed itself in the worldwide economy. Denied of the defensive cover of Soviet exchange understandings and confronted with financial emergency and stagnation, Cuba’s pioneers have reacted with constrained monetary changes. It is clear, in any case, that Cuba won't copy the fast advancement of quite a bit of Eastern Europe and Latin America. A short survey of Cuba’s monetary execution since the fall of the Soviet Union uncovers a pattern of advancement reproduced of need. In any case, the b lended presentation of the Export-Processing Zones and the government’s hesitant acknowledgment of the travel industry uncover a pressure between Cuba’s requirement for outside cash and direct remote venture and a longing to protect and safeguard Cuba’s existing household mechanical assembly. This pressure underlies Cuba’s progressing financial change and has forestalled discount advertise advancement. Cuba’s future development towards showcase changes will be painstakingly overseen by the Castro government to secure Cuba’s progressive heritage and to keep up control of political resistance. The fall of the Soviet Union crushed the Cuban economy. Cuba’s GDP shrunk by 35-half from 1989-1993 (LeoGrande mission 5). As a level of absolute Cuban exchange, the Soviet Union’s share tumbled from 66% in 1990 to 15% in 1994 (5). Besides, Russia reneged on its oil understanding, and erratic fares caused vitality deficiencies in Cuba. Creation and utilization dove. From 1986-1991, Castro embraced an amendment battle to balance out the economy as the Soviet Union diminished its help and in the long run fallen. The arrangement â€Å"focused on re-concentrating financial arranging authority, disassembling the [Soviet-supported communist administration system] and showcase components, canceling the free ranchers markets propelled in 1980, and battling corruption† (4). What's more, Castro attempted to address the huge exchange irregularity by lessening imports and reviving the fare area. This program was a reverberating disappointment. Progressively residential and broad changes were important to spare the economy from emergency. Financial calamity had raised a genuine test to Cuba’s communist program. In 1991, Castro’s declaration of a â€Å"Special Period in a Time of Peace† denoted the start of Cuba’s new time of progression.

International Student Issues The Fake Application

International Student Issues The Fake Application International Student Issues: In China, Fake Applications Abound International Student Issues: In China, Fake Applications Abound Over the past decade, College Essay Advisors has helped a wealth of international students pen essays that set their applications apart from the rest. Our international student pool has included applicants from China, Hong Kong,  Brasil, India and many other locations all over the world. Our Chinese students in particular have told us of  the increased pressure to gain acceptance into American schools, as  evidenced by scandals such as the one reported by the CNN.com just a few weeks ago.  According to the article, “admissions officers say as many as one in 10 applications to U.S. colleges by Chinese students may include fraudulent material, including phony essays and high-school transcripts.” That is an overwhelming number of students choosing to default to elaborate cheating methods in an attempt increase their chances of acceptance. Admissions officers have even been presented with stunningly obvious fill-in-the-blanks-style essays (incorrectly populated, which is what gives them away). This speaks to the misconception that college essay writing at its most effective, can be boiled down to a formula. The truth is, effective college essays are the opposite of formulaic. They are built on a foundation of real human emotion, passion and intention. And, contrary to the beliefs of many, the best essays often speak to human imperfection. This is not to say that students should intentionally pepper their essays with errors. Students should always showcase their absolute best effort â€" but the effort must be their own. There is a huge difference between hiring a consultant to falsify your records and conjure an essay out of thin air, and recruiting an expert to help bring out the best in your writing. This is why we love working with our international students so much. Time and time again our work with these applicants proves that it is possible to convey a valuable message, even as a non-native English speaker, in a manner that is thoughtful, cohesive and doesn’t require dishonesty. So international applicants, take our advice â€" ditch the plans to submit an essay that sounds as canned as if it were pumped out by a robot. Let your humanity lead the way. Contact us for assistance with an International application essay. Read more about  The College Essay Advisors Process. Check out our  guide to the 2014-15 Common App. About CEA HQView all posts by CEA HQ »

An Analysis Of Homer s Iliad Achilles - 948 Words

To be Honored or Dishonored? During the Trojan War, dying with honor, glory, and power at a young age was worth more than staying alive. Being honored as the central figure in songs that are passed from generation to generation is the goal of warriors during the Trojan War era, but what or who determines who is honored and dishonored? Does mental characteristics matter, or is it just by the number of men murdered and women captured? In Homer’s Iliad, Achilles is one of the most despised characters in the book, however, he and his infamous wrath is still discussed thousands of years later. Americans even uses the phrase â€Å"Achilles Heel† to describe a weakness in spite of overall strength. Achilles’ arrogance, attention seeking, and sociopathic behavior has earned him all the honor, glory, and power. So I ask, does the great warrior of Achaean, Achilles, deserve to be honored or dishonored? In the beginning of Homer’s Iliad to the end, we were introduced to many of Achilles behavioral traits. One of the first characteristics we encounter is Achilles’ whiner trait. In Book One he and Agamemnon are in a quarrel because Agamemnon has dishonored him and has taking away his prize, Briseis. Achilles than confides in his mother, Thetis, about how he has been dishonored. Introducing to us another character trait, selfishness, he then begs his mother to persuade Zeus to let the Achaeans fail without him, which she does. In the midst of the Trojan War, Achilles refuses to participateShow MoreRelatedThe Epic Of The Iliad1562 Words   |  7 PagesHomer is the author of the Iliad and is known as the greatest Greek epic poet. He has had an enormous influence on the history of literature. The poem, Iliad, has been translated into different languages, one of which will be used in this paper, translated by Robert Fagles. The poem itself is about one simple word: rage. Thi s anger that infuriates everyone is transformed into a war that will not stop until one side, either Greeks or Trojans, wins. With the majority of the Gods taking sides, the readerRead MoreNotes On Ajax Life And Participation On The Trojan War 3814 Words   |  16 Pagessources: †¢ Buxton: p. 135-137 (â€Å"The Iliad† and â€Å"To the fall of Troy† –see also images on the bottom of p. 137) †¢ Greek Mythology Link: http://www.maicar.com/GML/Ajax1.html Type your answers under each question (It is important that you include the questions. Do not omit them!) Ajax is Achilles’ first cousin, a handsome man and formidable warrior, is called the â€Å"wall† of Achaeans for his strength and his huge stature towering all other Greeks. †¢ Read Iliad book 7 : 180-312 (The duel between AjaxRead MoreThe Trojan Horse1296 Words   |  6 Pagesthe spot where Troy was. She believed that there were multiple earthquakes that lead to a new tower inside Troy being built. After reviewing the archology site he found that same tower described in the Iliad. Though a lot of the interior was different from how the Iliad described he knew that Homer was on the right track and was someone he could believe. Edith Hall theory of the Trojan War defense coming down was the idea of a real Trojan Horse. She goes on to explain how the wars in those times wereRead MoreHelen Of Troy1455 Words   |  6 Pages a province within Homeric Greece, the wife of King Menelaus. Her abduction by Paris, Prince of Troy, brought about the Trojan War. Elements of her putative biography come from classical authors such as Aristophanes, Cicero, Euripides and Homer (both The Iliad and The Odyssey). In her youth she was abducted by, or eloped with, Theseus, and in some accounts bore him a child. A competition between her suitors for her hand in marriage sees Menelaus emerge victorious. An oath sworn beforehand by allRead More Troy, Truth in the Myth? Essay example1962 Words   |  8 PagesHollywood films alike, has been an attraction to visit for at least twenty-five centuries. Visitors such as Alexander the Great, who stopped at Troy in 334 BC while on route east to conquer Asia, came to Troy looking for the city immortalized in Homers Iliad. Presently, archaeologists visit Hisarlik, a site in northwest Turkey, as it is believed to be the location of the ancient city. Alexander must have been puzzled when he had arrived in Ilion, the name of the city at the time of his visit. IlionRead MoreComparing Achilles And King Of Troy2072 Words   |  9 Pagesfocusing on today are that of Achilles of Greece and King Priam of Troy, and their relationship through a film medium, in th e adaptation of Troy directed by Wolfgang Petersen. In this essay I will be discussing the significance of Achilles and King Priam’s relationship throughout the film of Troy, and will be doing this through evaluating the contrast of values within their relationship, discussing their significance to the story of Troy and furthermore explaining the director s purpose through theirRead MoreHow and to what purpose does Virgil use ekphrasis in the Aeneid3194 Words   |  13 Pagesdiscontinuing the narrative and describing scenes on artwork Virgil possesses the reader of a ‘strong need to interpret’.3 It is towards this interpretation the essay shall now turn. There are six ekphraseis in the Aeneid.4 A particularly close analysis of the murals in the temple to Juno, and of the shield of Aeneas will be given. It became clear during the research for this essay that the main three ekphraseis – the aforementioned ones, and the panels on the door to Apollo’s temple at Cumae -Read MoreHistorical And Cultural Context Of The Movie The Odyssey 2026 Words   |  9 Pagesheroes fighting against a normally insurmountable amount of enemies and triumphing against all odds seem like a modern day movie concept. In actuality, the first â€Å"western-style† action story was written by an eighth-century B.C. poet named Homer. It was titled the Iliad and it told of many great stories involving Greek gods and horrid monsters. The second of these epic poems was named The Odyssey. The Odyssey had to have been an intensely popular story to have survived for centuries and recognized asRead MoreAlexander Pope Essay6204 Words   |  25 Pages revised. In this later version he added the quot;machinery,quot; the retinue of supernaturals who influence the action as well as the moral of the tale. After the publication of The Rape of the Lock, Pope spent many years translating the works of Homer. During the ten years he devoted to this arduous project, he produced very few new poems of his own but refined his taste in literature (and his moral, social, and political opinions) to an incredible degree. When he later recommenced to write original

Conjugating the French Verb Construire (to Build)

Term Paper Service Reviews Guide

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Collaborative Writing free essay sample

An opinion paper on the pros and cons of collaborative writing. This paper discusses the advantages and disadvantages to writing a paper collaboratively over writing individually. Issues examined include motivation, skills, teamwork and life skills preparation. The first major benefit of working collaboratively is that it increases motivation for the task. When a group of people are relying on each other, each individual is motivated to do their best. Even without being actively encouraged by the other team members, each individual tends to feel a sense of responsibility. This encourages everyone to take the project seriously. In contrast, when working individually, lesser effort may be settled for. Secondly, working collaboratively allows individuals to use their own unique skills. Some individuals are better at research, others at writing and others at organizing. A team of collaborators are able to utilize each others skills so that each person works on what they are best at. We will write a custom essay sample on Collaborative Writing or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The overall result is that the paper is of better quality, each individual has developed their own unique skills, and each person feels more confident about their input. This also prevents an individuals one weakness from affecting the overall result, as other group members can compensate for the weakness.

Why Did The Textile Workers Union In The Southern Essay Example For Students

Why Did The Textile Workers Union In The Southern Essay United States SpreadWhy did the textile workers union in the southern United States spread so rapidly?The textile industry was, at one time, one of the largest industries in the south. Starting in the late 1800s with small local looms, and spreading to become corporations who controled the south and whose influence stretched internationally. One of the first textile industries came to Gaston County North Carolina, and its huge success led to the opening of mills across the Carolinas and Virginia. As these industries grew they began to control more and more of its employees lives. These huge corporations were permitted to take advantage of individuals because of their inability to fight back. The employyees of these mills lived in conditions resembling that of slaves before the civil war. They were worked greuling hours in inhospitable prisons called textile plants, yet were paid on average less than any other industrial worker in America. In the early twentieth century a sentiment of contempt began to grow between the laboring class and the all-powerful corporation. The masses began to push for union representation. We will write a custom essay on Why Did The Textile Workers Union In The Southern specifically for you for only $16.38 $13.9/page Order now The importance of this industry is represented by the industries numbers. Textiles was the foundation of southern economy. In 1900 there were one hundred seventy-seven mills in North Carolina, but by the early nineteen twenties, that number had grown to over five hundred, with fifty in Gaston County alone. Textiles was a booming industry in the south. South Carolina employed only 2,053 people in the industry at the turn of the century, but by 1920 nearly 50,000 people worked in mills, one sixth of South Carolinas population. Virginias textile industry grew just as quickly with the incorporation of the Riverside Cotton Mills which had only 2,240 spindles and a mere one hundred looms. By the turn of the century the mill expanded and operated 67,650 spindles and 200,000 looms. Growth seemed to continue almost exponentially until the depression set in in 1929. It could easily be said that the depression was the cause of the ill will that the workers felt toward their employers. Although the mills seemed to be doing great, grossing sales in the billions of dollars, the working class in the mills were seeing very little of the industries success. Textile workers earned less than any other laborer, and in North Carolina average wages were the least. With the success as abundant as it was in the textile industry, it is no wonder that the laborers sought uninization since they were seeing so little of the profit at their end of the industry. In 1902 only one textile workers union had been created in Virginia was reported by the state Labor Commisioner. It had forty members, of whom none were employed (Smith 52). So, massive strikes were impossible to organize and because of this the workers had little leverage. There were still small local strikes that were mostly unsuccessful. One of which was reported in Mill on the Dan. When Samuel Gompers, president of the American Federation of Labor visited Danville, Virginia where in response to their attempts to organize hoped to catalyze the endeavors. A single mill went on strike in a city that was supported by five others. The company did not compromize, and slowly the workers trickled back to their jobs. In 1929 the first notable strike broke out in Gaston County. This massive strike was preceded by a breif strike in nearby Mecklinburg County, and other smaller labor disputes in counties surrounding Gaston, but this strike, called the Loray Mill Strike, began the massive spread of unionization sentiment in the south. The year of 1929 marked the boom of the spread of unionization in the south, agitated by the success of the Loray Mill strike. .ub444d87eac78e3515b521f55193224d6 , .ub444d87eac78e3515b521f55193224d6 .postImageUrl , .ub444d87eac78e3515b521f55193224d6 .centered-text-area { min-height: 80px; position: relative; } .ub444d87eac78e3515b521f55193224d6 , .ub444d87eac78e3515b521f55193224d6:hover , .ub444d87eac78e3515b521f55193224d6:visited , .ub444d87eac78e3515b521f55193224d6:active { border:0!important; } .ub444d87eac78e3515b521f55193224d6 .clearfix:after { content: ""; display: table; clear: both; } .ub444d87eac78e3515b521f55193224d6 { 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; } .ub444d87eac78e3515b521f55193224d6:active , .ub444d87eac78e3515b521f55193224d6:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub444d87eac78e3515b521f55193224d6 .centered-text-area { width: 100%; position: relative ; } .ub444d87eac78e3515b521f55193224d6 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub444d87eac78e3515b521f55193224d6 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub444d87eac78e3515b521f55193224d6 .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; } .ub444d87eac78e3515b521f55193224d6:hover .ctaButton { background-color: #34495E!important; } .ub444d87eac78e3515b521f55193224d6 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub444d87eac78e3515b521f55193224d6 .ub444d87eac78e3515b521f55193224d6-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub444d87eac78e3515b521f55193224d6:after { content: ""; display: block; clear: both; } READ: Kimberly Clark Case Study EssaySouth Carolinas, as well as Virginias industry executives were fearing the spread of this push for unization would spread across North Carolinas borders and into their states. Their fears were not unwarranted. The last major labor battle in textile south was in Ronoak Rapids, North Carolina between pro-union laborers and the J. P. Stevens Company where workers joined the TWUA (Textile Workers Union of America) and soon merged with the Amalganted Clothing Workers

Anthology Submissions A Good Idea or Not

Anthology Submissions A Good Idea or Not Thinking of submitting to an anthology? I’d say if you have time to write an essay based on the submission guidelines, aren’t looking for great financial reward but are seeking to be published in a â€Å"real† book, there’s nothing to lose. I noticed a small ad in Poets Writers for submissions to an anthology devoted to lessons learned from our mothers. The editor, Eric Bowen, had decided to create an anthology of essays and poems and donate half of the proceeds to shelters for women and children affected (amazon.com/Wisdom-Our-Mothers-Stories-daughters/dp/1453631011) I was delighted to have my essay about my mother and knitting selected and the book has been a wonderful gift item. And it was my first time published in a book so a great credential to add to my resume. Shortly after, I was invited to submit an essay to a book being compiled (amazon.com/Im-Going-College-Not-You-Surviving/dp/0312607296 ) While these opportunities weren’t high paying, I felt they were important and a chance to have my work judged Without giving the writers any themes, I received submissions that span the entire citrus spectrum, from sour to sweet.   Inside are poems and essays about parents, families, jobs, food, and memories.   The title, Tangerine Tango: Women Writers Share Slices of Life, came from my love of the color orange and love of alliteration. I offered to pay the writers $50 for their submissions and have decided to donate the proceeds from the sales to fight Huntington’s Disease, which honors one of the writers who lost her mother to the disease this year. I loved working with the writers and shaping the book, seeing the themes that emerged.   I hope to do it again! So, I’d encourage you to submit to an anthology if you see one that speaks to you as a writer. Not for the money, but to be included in a book that you can be proud to be part of and will give you a chance to be published. I’d be wary of offers that don’t pay at all, or are for total commercial gain. Be sure you maintain the rights of your work too. You never know, being in an anthology could be a steppingstone to more acceptances.  

Interpersonal Communication Essay Example | Topics and Well Written Essays - 2000 words

Interpersonal Communication - Essay Example ding such premium of communication is closely equal to life itself, since communication is a powerful tool that shapes an individuals life both in the short term and over the long haul (Devito, 1996). As it is apparent n everyday life, people who are exemplary at communicating are likely to end up in better positions in the community; and even in enterprises. They are more likely to receive recognition and accolade from society. This emphasizes the importance of communication. This paper reviews communication and its context. Within it, the value and significance of communication will further be reinforced. Communication is a way of conveying one’s thought to another person. However, its definition has been subjected to change since time immemorial. It definition has perennially been a point of contention among experts in the field of communication and language. Currently, there are various forms of communication; however, experts have labeled two general types. These are non-verbal and verbal types of communication. Obviously, under verbal communication, an individual uses language as the main tool (Stanton, 1982). Needless to say, language alone would not suffice when an individual comes across people who use a language different from his own. That is why there are many who study other languages aside from their native tongue, given the complexity and competitiveness of today’s world. This is a leverage that could not be easily replicated. Non-verbal communication, on the other hand, refers to signals which are mostly used in communicating with people with disabilities (i.e. blind, deaf and other similar kinds of deformities). The development of non-verbal communication is of importance since it has made people with disabilities productive and participative despite their physical inadequacies. Moreover, non-verbal communication is not exclusively used by people with physical deformities. There are instances in which is non-verbal communication is utilized

Religion as a Psychology Research Paper Example | Topics and Well Written Essays - 1000 words

Religion as a Psychology - Research Paper Example Bible clearly describes the changing human behaviour through the stages of life. Therefore, it is well said by psychiatrist Jerome Frank, â€Å"psychotherapy is not primarily an applied science. In some ways, it more resembles a religion† (Bergin, 1980). Qur’an and Bible are the instructional books explaining the way of living in this world. Whenever someone leaves the instructions, the psychological force compelling the individual to get back on the track captures him. This practice of coming back to instructions is done through meditation, which controls the human psychology. Religions provide psychological guidance about behaviour, human rights and moral values. A reward of deeds in the shape of heavens and hell psychologically minimizes the human indulgence in sinful life (Fontana, 2003). Religion obligations act like a therapy in changing the human behaviour. Psychological changes that Islam and Christianity bring in human life are discussed in under mentioned para graphs: Psychotherapist Thomas in his book â€Å"The myth of psychotherapy† says that religion is the basic ingredient of psychotherapy. He also says that psychotherapy revolves around religion and rhetoric (Bergin, 1980). Human relations with each other are known as psychotherapy matters but in real, these are the matters of Christianity. This shows that Christianity and psychology are interrelated. Cure of souls was the common practice in early church that remained part of church activities until 20th century. Bible was used to identify the troubles in human mind followed by spiritual treatment of troubled mind. Prayers are the main source of fixing all sorts of problems. Care of soul therapy used in church, very effectively treated all the nonorganic mental, emotional and personal problems of living. This beauty of religion really helped to do away with all the psychological pressure and helped people to live a normal life. (Fontana, 2003) Cure of souls was replaced with t he modern word psychotherapy due to advancement in the field of medical sciences. Again, Christianity has played role in real psychological treatment of â€Å"sinful† minds. Psychological practitioners replaced the word â€Å"sinful† with word â€Å"sick† and replaced spiritual ministers in treating the people through religion than medical. Aim of religious treatment is to establish link between man and God. Confession and repentance is the right treatment for a soul in Christianity. Bible is the holy book that guides individuals in living an abundant life. Bible helps human being to exercise greater psychological control by having faith in God despite all the problems. Moreover, time comes when one is driven by internal force to tackle all the situations in the life that is the time when individual has received the life of God in his own body (Bergin, 1980). Islam means, â€Å"surrender to the will of Allah†, the all powerful who decides fate of human be ings. People with good deeds will go to paradise and with bad deeds will be punished in hell. Prophet Muhammad (PBUH) is the last prophet of Allah and his followers are called Muslims. Islam is also one of the religions that treat human mind and soul through spiritual powers. Islam gives a clear path of leading a successful life. Qur’an is the holy book of Muslims having solutions for all the mental, health, psychological and health problems. Islamic scholars have done great research on the teachings of the holy book and have believed the fairness of all the guidelines. Islam lays great emphasis r on life following the death. Where good deeds will be rewarded paradise and bad deeds will see hell. This

Comparison of Goldman Sachs and Close Brothers Annual Report

Comparison of Goldman Sachs and Close Brothers Annual Report International Financial Accounting – Comparison of the Annual Reports 2005 of Goldman Sachs and Close Brothers Description of activities and source and type of revenues Goldman Sachs has three main types of activities Investment banking. This covers services like merger and acquisition advice, helping clients raise debt. Trading and principal investments. This covers trading and investing in fixed income and equity products, currencies and commodities. This is the largest division in terms of net revenues and generated 66% of net revenues in 2005. Asset management and security services. This division provides advisory and financial planning services including brokerage and advisory services to wide range of clients like pension fund and hedge funds. Table 1 shows the net income of the above three divisions in 2005. Table 1 – Goldman Sachs: Net income in the year ended November 2005[1] Division Net revenues, $ billion Revenue as % of total Investment banking 3.67 15% Trading and principal investments 16.36 66% Asset management and security services 4.75 19% Total 24.78 100% Close Brothers provides following main activities Investment banking. Close Brothers has three main divisions under investment banking: Asset management. This division manages assets of private clients, trust funds and offshore funds. Corporate finance provides merger and acquisition, financial restructuring and debt advisory services to corporate clients. Market-making division specialises in providing liquidity to the London retail market-making markets in UK and many international shares. Banking division normal banking services like deposits and foreign exchange facilities to personal and professional clients. Table 2 shows the distribution of operating income, as a measure of revenues, of different divisions Table 2 – Close Brothers: Operating income in the year ended 31 July 2005[2] Division Operating income as % of total Asset management 21% Corporate Finance 7% Market-making 24% Investment banking 52% Banking 48% Total 100% Profitability of the two companies from the company and shareholders perspectives The table 3 shows the profitability of Goldman Sachs in the years ended November 2004 and 2005 Table 3 – Goldman Sachs: Profitability[3] 2005 2004 % change Net revenues, $ billion 24.78 20.55 20.6% Pre-tax earnings, $ billion 8.27 6.68 23.8% % of revenues 33.4% 32.5% Net earnings, $ billion 5.63 4.55 23.7% % of revenues 22.7% 22.1% Diluted earnings per common share, $ 11.21 8.92 25.7% Return on average common shareholders equity 21.80% 19.80% 10.1% Goldman Sachs increased its net revenues by 20.6 % in 2005 whereas pre-tax earnings increased by 23.8 % in the corresponding period. This shows that the company achieved not only higher profits in 2005 but also increased the profitability by limiting growth in expenses. This is supported by the fact that pre-tax earnings as a percent of net revenues were 33.4 % in 2005 compared to 32.5 % in 2004. Net earnings also increased by 23.7 % in the year 2005 in line with growth in pre-tax earnings. The higher growth in net earnings compared to net revenues shows that higher sales were not achieved at the expense of lower margins. Profitability for shareholders is measured in terms of diluted earnings per share. The growth in diluted earnings per share was 25.7 % in 2005. This was even higher than the growth in net-earnings. Shareholders’ profitability is also measured in terms of return on shareholders equity which is net earnings divided by the shareholders equity. This increased by 10% from 19.8 % in 2004 to 21.8 % in 2005. Higher return indicates Goldman Sachs is using equity to earn higher profits. The table 4 shows the profitability of Close Brothers for the years ended July 2004 and 2005 Table 4 – Close Brothers: Profitability[4] 2005 2004 % change Operating income,  £ m 448 401.2 11.7% Pre-tax profit,  £ m 108.62 101.34 7.2% % of operating income 24.2% 25.3% Profit after tax,  £ m 70.75 67.42 4.9% % of operating income 15.8% 16.8% Diluted earnings per common share,  £ 0.47 0.45 4.4% Profit attributable to shareholders,  £ m 68.58 65.21 Shareholders equity,  £ m 540.32 509.26 Return on average common shareholders equity 12.69% 12.80% -0.9% Close Brothers increased its operating income by 11.7 % in 2005 whereas pre-tax earnings increased by 7.2 % only in the corresponding period. This shows that the increase in pre-tax profits was countered by a much higher increase in expenses. The operating margin dropped by 1% from 25.3 % in 2004 to 24.2 % in 2005. Operating margins of Close Brother were about 9 % lower than that of Goldman Sachs indicating that Close Brothers operates in a more competitive environment. Similarly profit after tax as a percent of revenues were 7 % lower in case of Close Brothers – 15.8 % for Close Brothers compared to 22.7 % for Goldman Sachs. The growth in diluted earnings per share was only 4.4 % in 2005. This is much lower than the growth in Goldman Sachs earning per share. The return on common shareholder equity was only 12.70 % in case of Close Brother which means that from shareholders point of view return in Goldman Sachs is higher than Close Brothers. Long-term financial structure of two companies Table 5 shows the financial structure of Goldman Sachs looking at its short and long-term borrowings along with shareholders equity. Table 5 – Financial structure of Goldman Sachs[5] 2005 2004 $ billion % $ billion % Short term borrowings 55.22 36% 54.96 41% Long term borrowings Secured 15.67 10% 12.09 9% Unsecured 84.34 54% 68.61 51% 100.01 64% 80.7 59% Total borrowings 155.23 100% 135.66 100% Cash and cash equivalent 10.26 4.36 Net debt 144.97 131.30 Shareholders equity 28.00 25.08 Long term debt to equity 78% 76% Net debt / (net debt + equity) 84% 84% The % of long-term borrowings has increased from 59 % to 64 % in the year 2005. This has mainly come from the increase in unsecured long-term borrowings. The company is highly geared and its net debt to total capital ratio is 84 %. As of November 2005, 84 % of Goldman Sachs was financed through net debt, i.e., out of every $1 of its capital, 84 cents came from debt. The table 6 shows the financial structure of Close Brothers. Table 6 – Financial Structure of Close Brothers[6] 2005 2004  £ m %  £ m % Short term borrowings 132.22 15% 287.36 40% Long term borrowings 729.28 85% 434.00 60% Total borrowings 861.5 100% 721.36 100% Cash and cash equivalent 1.25 0.85 Net debt 860.25 720.51 Shareholders equity 540.32 509.26 Long term debt to equity 57% 46% Net debt / (net debt + equity) 61% 59% Company’s long-term borrowings have increased significantly from 60 % to 85 % in the year 2005. Close Brothers gearing are more on long-term borrowings as compared to Goldman Sachs. The net debt to total capital ratio is 61 % which means that Close Brothers is less geared compared to Goldman Sachs. Because of higher equity percent in Close Brothers, the long-term debt to equity ratio of Close Brothers is only 57 % in 2005 as compared to 78 % of Goldman Sachs. Analysis of difference in cash flow from profit Cash flows differ from profits because of the following major items: Inclusion of non-cash items like depreciation and amortisation in net profits Cash inflow and outflow in purchase and sale of property and businesses. In case of purchase, no impact is on profit and loss. In case of a sale, only profit or loss over the cost price is included in the profits and not the full amount of sale. Cash inflow or outflow from the financing activities like raising or retiring loan, issue of equity. This impacts cash flow but is not included in the profit and loss statement. We now look at the above sources of difference for both Goldman Sachs and Close Brothers. Table 7 shows the cash flow calculation from net profits of Goldman Sachs for the year 2005. Table 7 – Comparison of cash flow and profits of Goldman Sachs[7] $ bln Net profits 5.63 Cash flow Net profits 5.63 Non-cash items in net earnings 2.16 Cash used in assets and liabilities -20.203 Cash used in operating activities -12.413 Cash from investing activities -1.06 Cash from financing activities 19.37 Change in cash 5.90 Goldman used $12.4 billion of cash in operating activities in 2005 and this includes $20.20 billion of cash used in assets and liabilities. Operating activities also include $2.16 billion of non-cash items like depreciation and amortisation, deferred income tax and stock options. Another $ 1 billion of cash was used in purchase of businesses, property and leases. The cash outflow from operating activities was compensated by cash inflow from financing of $19.37 billion. This was mainly made up of cash inflow of $43 billion from long-term borrowings. Table 8 shows the cash flow calculation of Close Brothers for the year 2005. Table 8 – Comparison of cash flow and profits of Close Brothers for the year ended 31 July 2005[8]  £ m Profit after tax 70.75 Cash flow Cash flow from operating 521.52 Tax -37.82 Net cash flow from operating activities 483.70 Cash from investing activities -171.23 Cash from financing activities -67.98 Change in cash 244.49 While the profit after tax was only  £70.75 million, cash increased by  £244.49 million in the year 2005. This was mainly due to net cash inflow from operating activities of  £483 million. The differences in the sources of cash generation arise between Goldman Sachs and Close Brothers arise from the way they include cash items under different categories. Close Brother was able to show high cash inflow from operating activities because of classification of reduction in loan advances of  £190 million and loan notes issuance of  £260 million under trading activities. If we take out the above two ash inflows form operating activities, then net cash inflow from operating activities would be only  £33.7 million (483.7 – 190 – 260). Also then the cash flow form financing activities would change from - £68 million to  £382 million. Examples of accounting transactions subject to different GAAP Goodwill amortisation and impairment. Goldman Sachs is listed at New York Stock Exchange and subject to US GAAP. Under US accounting SFAS No. 142 â€Å"Goodwill and Other Intangible Asset†, Goldman Sachs tests goodwill each year for impairment[9]. It amortises intangible assets over the useful life which was on average 16 years in 2005[10]. Close Brothers follows Financial Reporting Standard No. 10 and amortised the goodwill over 20 years[11]. Where Goldman Sachs has an option to choose the useful life, companies in UK normally follow the option of 20 years. The change in amortisation years results in difference in profits even though this is a non-cash item. Share based compensation. Goldman Sachs followed US accounting principles SFAS 123 and SFAS 148 under which the compensation expense is recognised over the relevant service period[12]. Close Brother didn’t expense the share based compensation in the year 2005 and expects that future alignment with International Financial Reporting Standards on expensing of share based award will reduce profits by  £ 4 million[13]. Summary of non-numeric information in the annual report and importance to the shareholders Summary of information for Goldman Sachs Investment banking backlog increased in 2005 over 2004[14]. This means that the company was expecting more business to materialise in fees in 2005 and also shows the healthy environment in financial markets. The company increased its market risk in equities and interest rate products in the second half of 2005 assuming that market conditions will remain favourable[15]. If market conditions turn against Goldman Sachs assumption, the riskier investments would lead to higher losses. The business is very prone to financial market conditions and hence it is difficult to predict future earnings[16]. Investors with good knowledge of financial markets – mainly sophisticated institutional investors – can predict with some reasonability future earnings of a company like Goldman Sachs. It would be difficult for individual investors to do the same and hence they have to rely on credible sources for future earning potential of Goldman Sachs. Summary of information for Close Brothers The business performance is subject to economic conditions in UK[17]. Bad debt charge was low in 2005 due to low interest rate and full employment. Increase in interest rate and low employment would increase bad debt charge and reduce profitability. Reputation risk is the most importance and any public failure can lead to significant reduction in income[18]. Implementation of International Financial Reporting Standards could have a material impact on income because of issues like recognition of share based awards[19]. BIBLIOGRAPHY Goldman Sachs, Annual Report 2005, http://www2.goldmansachs.com/our_firm/investor_relations/financial_reports/annual_reports/2005/ Close Brothers, Annual Report 2005, http://www.closebrothers.co.uk/uploads/cbg2005full.pdf Footnotes [1] Goldman Sachs, Annual Report 2005 [2] Close Brothers, Annual Report 2005 [3] Goldman Sachs, Annual Report 2005 [4] Close Brothers, Annual Report 2005 [5] Goldman Sachs, Annual Report 2005 [6] Close Brothers, Annual Report 2005 [7] Goldman Sachs, Annual Report 2005 [8] Close Brothers, Annual Report 2005 [9] Goldman Sachs, Annual Report 2005, Pg. 74 [10] Goldman Sachs, Annual Report 2005, Pg. 89 [11] Close Brothers, Annual Report 2005, Pg. 31 [12] Goldman Sachs, Annual Report 2005, Pg. 73 [13] Close Brothers, Annual Report 2005, Pg. 8 [14] Goldman Sachs, Annual Report 2005, Pg. 24 [15] Goldman Sachs, Annual Report 2005, Pg. 25 [16] Goldman Sachs, Annual Report 2005, Pg. 25 [17] Close Brothers, Annual Report 2005, Pg. 5 [18] Close Brothers, Annual Report 2005, Pg. 6 [19] Close Brothers, Annual Report 2005, Pg. 8

Bizet, Georges :: essays research papers

Georges Bizet   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Georges Bizet was born in Paris on October 25th, 1838. He was trained by his parents, who were musical, and admitted to the Paris Conservatoire just before his tenth birthday. There he studied counterpoint with Zimmerman and Gounod and composition with Halà ©vy, and under Marmontel's tuition he became a brilliant pianist. Bizet's exceptional powers as a composer are already apparent in the products of his Conservatoire years, notably the Symphony in C, a work of precocious genius dating from 1855 (but not performed until 1935). In 1857 Bizet shared with Lecocq a prize offered by Offenbach for a setting of the one-act operetta Le Docteur Miracle; later that year he set out for Italy as holder of the coveted Prix de Rome.   Ã‚  Ã‚  Ã‚  Ã‚  During his three years in Rome Bizet began or projected many compositions; only four survive, including the opera buffa, Don Procopio (not performed until 1906). Shortly after his return to Paris, in September 1861, his mother died; the composer consoled himself with his parents' maid, by whom he had a son in June 1862. He rejected teaching at the Conservatoire and the temptation to become a concert pianist, and completed his obligations under the terms of the Prix de Rome. The last of these, a one-act opà ©ra comique, La guzla de l'emir, was rehearsed at the Opà ©ra-Comique in 1863 but withdrawn when the Thà ©Ãƒ ¢tre-Lyrique director, who had been offered 100 000 francs to produce annually an opera by a Prix de Rome winner who had not had a work staged, invited Bizet to compose Les pà ªcheurs de perles.   Ã‚  Ã‚  Ã‚  Ã‚  Bizet completed it in four months. It was produced in September 1863, but met with a generally cool reception: an uneven work, with stiff characterization, it is notable for the skilful scoring of its exotic numbers. In the ensuing years Bizet earned a living arranging other composers' music and giving piano lessons. Not until December 1867 was another opera staged - La jolie fille de Perth, which shows a surer dramatic mastery than Les pà ªcheurs despite an inept libretto. It received a good press but had only 18 performances.   Ã‚  Ã‚  Ã‚  Ã‚  1868 was a year of crisis for Bizet, with more abortive works, attacks of quinsy and a reexamination of his religious stance; and his attitude to music grew deeper. In June 1869 he married Genevià ¨ve, daughter of his former teacher, Halà ©vy, and the next year they suffered the privations caused by the Franco-Prussian war (Bizet enlisted in the National Guard).

Cases in Financial Management Essay

Case Synopsis Founded in 1984 Laurentian Bakeries Inc. operates in the industry of manufacturing a vast variety of frozen baked products within their three operating plants in Montreal, Winnipeg and Toronto. The operating plants produce items such as frozen pizza in Winnipeg, MB, pies in Montreal, QC and Cakes in Toronto, ON- with each representing 30%, 30% and 40% of the total revenue stream respectively. The buyers for this company include large institutional clients such domino’s pizza, etc. which have a significantly higher level of power whereas the seller of the products consists of several food producers which have a relatively low level of power. With the cost of setting up a plant of this scale being high, substitute products will also remain high in the market causing the overall profit margin to be low. With the company’s ongoing effort for continuous improvement Danielle Knowles (VP of operations) proposed to expand one of the operating plants in Winnipeg-which was based on the opportunity if the company expanded into the U.S. market. Statement The statement of the problem is how Danielle Knowles will prepare a capital project expenditure proposal to expand the company’s frozen pizza plant in Winnipeg; which is consistent and in line with the company’s capital allocation policy. The proposal should also satisfy the company’s continuous effort for improvement, identification of lost opportunities, satisfaction of HR and environmental impacts and provide sufficient ROI. Situational Analysis The strengths of the company are clearly visible through the company’s effective operations and reputable image in the industry. Being one of the top five in the industry, Laurentian Bakeries has established themselves as a dominant player in the market; however, with a shortage in capacity it can  potentially overpower the strengths due to its negative impact on the company. This includes a decrease in sales and potential decreases in retailer support. Nevertheless, with the acknowledgement of a capacity shortage and an opportunity to expand and grow in the U.S. market the company seems to be in good standing. Moving aside to a different area amongst the competition, all the products are similar which indicate there is heavy competition. The presence of numerous suppliers makes this industry highly competitive, as a result, there is high aggression amongst competitors. This is a leading factor that indicates this is not an attractive business to be in. SWOT ANALYSIS Strengths * Danielle Knowles has experience in the food industry for 13 years. This is a great benefit for the company, because she is able to use her knowledge and experience and apply it for Laurentian Bakeries in order to improve operations or even avoid errors. This in return can potentially save the company from incurring additional expenses. * Danielle has her Master’s in Business Administration which indicates that she is educated and has the credentials to maintain her position as the VP of operations. Also, Danielle is able to use that knowledge and apply it to everyday operations of the company. * Laurentian has above average consideration for human resource and environmental impacts. This benefits the company to the extent that it creates a public awareness which shows their commitment to the community which in return can potentially be used as a marketing tool to attract more sales. * Laurentian company is one of the five large firms that produce frozen foods dominating 21% of the market. This indicates that they are a dominant player in the market and have survived many difficulties from various competitions. * Well established and profitable company which indicates that they have survived one full economic cycle and have withstood their competition. * The company has a diversified revenue stream with three operating plants located in major cities which are not as risky as a single revenue stream. * All three segments are profitable. * Low cost pizza producer which is helping to expand into the US. Market. * Laurentian Bakeries has an integrated workforce such as sales, marketing, etc. for all of their operating plants. Weakness * Shortage of capacity. If this weakness is not dealt with the company can face losses in their sales because of the shortage. This in return lowers the overall profit of the company and can potentially decrease buyers if they cannot meet the demand due to the shortage. * Class 1 products are too risky and by taking such a great risk any wrong doing can have a negative impact on the company. Opportunities * Arrangement to supply large U.S. based grocery chain with private label brand. If the opportunity is taken to its advantage the company can potentially see higher figures in sales and profits. * Since U.S. pizza consumption is 3x bigger than the Canadian segment the overall US market is bigger which can potentially lead to a higher market share. * Within N.A. the economy is recovering modestly and is expected to grow. This indicates that consumer spending on discretionary items such as food products will remain strong. Threats * Inflation is forecasted to remain between 3-5%. This may cause interest rates to rise causing the cost of capital to increase higher than its current level. Capital projects such as expansion may suffer. * North American growth rate of gross domestic product slowed down which may lower the company sales. * Threat of new entrants will increase competition and is always a factor that makes the sales aggressive. * Health Conscious consumers will potentially affect sales due to the products offered by Laurentian Bakeries are considered â€Å"unhealthy.† With on-going health awareness the products offered by Laurentian Bakeries might not meet the changing demand of consumers. Porter’s Five Forces Buyer’s Power * Mixed Power. * There are two types of buyers: large institutional buyers such as  domino’s pizza & pizza pizza as well as large retailers. Thousands of smaller clients have less power because of their current low clientele base. Supplier Power * Low Power. * Pizza suppliers distribute production to pizza stores, restaurants and grocery chain stores. Since there are numerous suppliers in the market for ingredients such as cheese, flour, vegetables, etc. they have low power. Barriers to Entrant * High * Due to high capital costs, skilled workforces, environmental regulations, high distribution channels, entry into this industry is high. Threat of Substitute * High * The products offered by Laurentian such as their Pizza can be made at home or even purchased fresh from fast food restaurants. Also they can easily be substituted for other products such as calzone, sandwiches, tacos, etc. Competition * High * There is high competition for the items offered by Laurentian Bakers. Competition for their pizza baked items can easily be substituted through franchised restaurants such as Pizza Pizza, Boston Pizza, Pizza Hut, etc. also competition is high through other companies offering the same goods. In addition, this company is also competing against other food products rather than frozen pizza alone. Financial Analysis Financial Summary: Laurentian Bakeries is seeing a cash increase from $6.2 million in 1993 to almost double its value of $13.1 million in 1995. At the same time long term debt for the company has increased by $7.23 million which indicated that Laurentian Bakeries is funded by its long term debt and has not utilized its cash and therefore has incurred additional interest expenses. Moving over to the sales figures, Laurentian Bakeries has seen an increase of 11% from 1993-95; however, net income is flat which indicates that their COGS and operating expenses have also risen almost at the same pace as sales. This setback has no advantage to the shareholders. Alternatives 1. Continue original plans to continue expansion in Winnipeg. 2. Build a plant in U.S. to cater to that market. 3. Buy an existing plant. 4. Expand the Toronto plant as it is the strongest plant for the company. Recommendations By carefully analyzing all the alternatives, we recommend alternative one as the best fit solution to this company due to it being most practical at the company’s current situation. We strongly believe that continuing original plans to expand in Winnipeg is the beneficial solution for the company as they already produce the same type of products and have the additional land to carry forward the expansion, because this plant is a low cost producer and is ideal to utilize the U.S private label sector. In addition, this alternative is beneficial because it is consistent with the company’s overall objectives. Given the discount rate of 18% and a $5.2 million capital investment the NPV of the expected cash flow is positive. Moreover, recommendation one is the best suited for this company because: * There is land readily available in Winnipeg. This can save the company some money in terms of the expansion because these will incur less of an expense due to Laurentian owning the extra land space. * Building a plant in U.S. will require a lot of capital, additional expenses for hiring, training, etc., and potential change in production, management or other techniques due to different regulations in U.S. * Expanding in Toronto will also require additional capital and additional time to hire and train the workforce to produce the pizza products which aren’t produced in the Toronto facility.

The Search for Happiness Essay - 1026 Words

The search for happiness has been one of the greatest driving forces over the ages. Defined as an active or passive sense of pleasure or satisfaction, happiness drives individuals to accomplish a number of fulfilling activities in their lives. Thus an evaluation of meanings attached to happiness provides insight on how an individual maximizes their pleasure. Concepts of positive-psychology provide an explanation of what is happiness and show a number of activities that enhance contentment. Najemy (89) argues that the theory of authentic happiness provides an approach for explaining happiness since it employs positive emotions, engagement, and meaning to describe such emotion. The theory states that happiness is the feeling that†¦show more content†¦The well-being theory contends that those aspects are important in evaluating happiness since they contribute to an individual’s well-being, individuals for their own sake pursue them, and they are evaluated differently. The theory also discussed the significance of utilizing meaning in explaining happiness. According to Ahmed (124), attaching meaning to an individual’s activities draws higher pleasures since individuals derive purpose from their activities. Concepts of positive psychology argue that happiness in life entails participating in activities that result to the greatest benefit without obligation. Most of these activities involve the creation of meaningful relationships that promote emotional stability hence attracting enjoyment. Diener, Kahneman, and Schwarz (359) argue that different individuals derive happiness from varying activities.For instance, a number of individuals relate marriage and love to happiness and well-being. This is because those who are in love are happier, and healthier than unmarried, single individuals (Ahmed 215).The aspect of good health, and happiness in marriage can be attributed to income, companionship, and childbearing. 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