Roe Decomposition Essays - Financial Ratios,

Roe Decomposition Du pont decomposition of ROE LA Gear's ROE has decreased over the last three years from 49.45% in 1988 to 15.22% in 1990. Profitability (NI/Sales) has also fallen dramatically from 9.8 % in 1988 to 3.47% in 1990. Asset turnover has increased from 1.69 to 2.48, because while sales have quadrupled, total assets have only increased by about 2.7 times. Profitability The gross profit margin has dropped from 42.29% in 1988 to 34.41% in 1990. LA Gear's operating profit margin has decreased from 18.52% to 7.75%. This is due to a dramatic increase in operating expenses. The decreasing net profit margins (9.85% to 3.47%) is due to lower gross profit margins and expenses. Net profit margin, gross profit margin and operating profit margin are all below industry standards. Asset turnover La Gear's total asset turnover has increased from 1.69 to 2.48 due to the fact that sales has increased at a faster rate than inventory levels have. Inventory turnover has also increased from 1.94 to 3.68 although it is still below industry standards. Slow inventory turnover may be due to out of date inventory. Average collection period decreased from 1988 to 1989 but then went up slightly in 1990 Leverage LA Gear has not been able to improve its ROE even thought it improved its asset efficiency, its profitability and leverage have decreased. Assets to equity have decreased from 1988 but is still above the average. This increase in debt has led to an increase of inventory. Times interest earned has dropped from 10.10 to 3.77, which is way below industry standards. Liquidity LA Gear's short-term liquidity (current ratio) has increased but is still below standards. This is due to an increase in current assets such as inventory and receivables. Recommendations for Improvement LA Gear might be able to increase inventory turnover by relaxing credit terms and accepting a higher collection period. Getting rid of old merchandise could also help bring the inventory turnover up to industry standards. Cutting operating expenses would increase their profit margins. Bibliography junj Business

Teacher and Hani Ali Final Essays

Teacher and Hani Ali Final Essays Teacher and Hani Ali Final Essays Hani Ali Final Draft I believe teaching is an essential profession and that those in it, along with a school’s support staff, have a great responsibility as educators. Teaching will offer me the challenge and diversity I seek from my career. I feel I have the right abilities to make that difference in a young person’s life. I also feel I possess the skills that will enable me to make a positive contribution to teaching.I have had placements in 2 schools, Hathaway Primary School and Greenford High School. Having worked within both primary and secondary age groups I have found that I got more enjoyment dealing with the formative years. I felt more satisfaction at seeing younger children grasp the fundamentals behind a topic. For example how a particular student with encouragement and patience can come to terms with the idea of doubling and halving or how easy it was for the students in year 7 to use a search engine to find out facts in an I.T. lesson. I particularly enjoyed the results of ins tilling confidence and self belief in students, seeing them feel they can achieve and should try to do so. Watching the teachers at work has illustrated that children respond differently to a variety of teaching methods. I observed that a teacher’s approach to the class can have a profound effect on the learning ability of those children. The teacher constantly changed the way she taught the class to maintain their interest and focus on activities. She encouraged and praised children who were finding activities difficult giving them confidence to try and in many cases achieve. Her positive attitude towards the children gave them belief in themselves leading to a positive learning environment. These experiences have also opened my eyes to the demands put on teachers outside the classrooms: the struggle for financing, pressures on time management and dealing with the teacher/ parent relationship. There are also clerical duties, which need to be completed whilst not taking away from the teacher effectiveness within the classroom, which is where I believe they make the greatest difference. Providing this variety represents a huge challenge in an environment with more than thirty pupils, but I am confident that it is a challenge I will be able to meet. Through

Information Management College Case Study Example | Topics and Well Written Essays - 500 words

Information Management College - Case Study Example Field representatives used intranet access which effectively limited the coverage area. Analysts had limited access to sales data due to the difficulties in working with the database. Even then, the data may contain discrepancies and errors. For Lexmark, they had no means of responding quickly to the needs of the retail partners. On the other hand, the new system allows retailers, analysts, and sales representatives to easily access the system from remote locations. A centralized database linked with sales information from the retail partners allows almost real-time information management. Tools integrated into the system allow analysts to monitor sales information and respond to the needs of the partners and customers. Information flow within this new system is almost seamless. The new system allows Lexmark to make decisions quickly to respond to the needs of their partners. For one, the inventory tracking integrated into the system allows the company to quickly send out additional items to their retailers. Knowing the sales of particular products also gives the company information on the consumer aspect of sales and can adjust their production quantity and schedule accordingly.

20th Century ART Essay Example | Topics and Well Written Essays - 500 words

20th Century ART - Essay Example Picasso had several friends most of them journalists and artists. Max Jacob was a poet and a friend of Picasso; he helped Picasso learn literature and language. They shared a room, which is similar to my personal experience. As a student because of the inability to afford an apartment, I shared my room with a friend. The shared room was disorganized because of the working on shifts. Picasso worked at night while Max Jacob operates during the day (Hopkins). The artist was not outgoing because of his personal experience during his childhood. However, it is evident that his relationship with women was complex because he had several lovers. The dressing used by the artist was casual and he loved hats as part of his accessory to his dressing style. The film employs the use of films paradox to develop the different angles on the life of Picasso, which include the successful life as an artist, and the social life as a playboy. His passion for women was similar to his passion for painting. This behavior is covered significantly in the play by addressing his sex life, in the light of his artistic success. The failure of his marriage also depicts the passion for women and unfaithfulness. However, the film does not capture the role of the artists in social movements and agitation. Apart from the success of Picasso in the use of art, he employed the use of art in the depicting of his displeasure of the Vietnam War. International peace organizations among other organizations have managed to use art in portraying of the message to the society leading to the massive societal changes witnessed over time. Picasso’s works of art involved weaving themes of conflict, doom, transcendence, redemption reflected on the canvas. When expose d to the society, it gives the impression or reflects on the situation existing in the society. During one of his painting sessions in the studio, Picasso compared women with wild cats because of their passion to

John Watson and B.F. Skinner Essay Example for Free

John Watson and B.F. Skinner Essay There are several theories out there on child development, but I’d like to share with you the theory that I believe in and connect with the most. This theory is called Behaviorism and Social- Learning and can be attributed to a psychologist named John Watson (1878-1958) and B.F. Skinner (1904-1990) Watson using classical conditioning which means the learning that takes place based on an association of a stimulus that does not ordinarily elicit a response with another stimulus that does elicit response. It is important to note that in classical conditioning, the stimulus comes before the behavior or response. Skinner using operant conditioning which is defined as a process in which a response is gradually learned via reinforcement or punishment. John Watson and B.F. Skinner introduced this theory and felt that children learned through a system of stimulus/ response events. Watson and Skinner use nurture approach. Development is based upon learned behaviors which are based upon a child’s interactions with their environment and influenced by positive or negative reinforcement. Reinforcement can be both positive and negative. Positive reinforcement is something good for children, whereas negative reinforcement is something unpleasant, but remember this is not to be confused with punishment. One knows there are some drawbacks is that it does not account for children’s culture, their values, and their social influences such as the special relationship between them and their parent or peers. Social learning theory addresses these concerns. As child growing up with my brother my parents used  positive and negative reinforcement. When we did not receive a passing grade we would have to stay inside and work extra hard to pass the next test, or if the gave credit. But if we received a passing grade we would be rewarded by going out to dinner of our choice or getting ice cream. If we did chores around the house we had a choice between the prize or money. If we did not complete the chore we would not receive anything. Most of the time when we did not complete the chore we would get upset, so my parents would explain that when you do a chore you get rewarded, but if you do not do your chores you will not receive anything. I use Behaviorism and Social Learning theory while working with children. If the child had a good day at school I would give them something from the prize box when someone came to get them from school. When they did not have a good day at school and they receive nothing from the prize box, and when someone come to get them I would explain why happened at school, and that is why the child cant receive anything from the prize box today. I am not a parent yet, but when I do become a parent I will be use John Watson and B.F. Skinner theory in teaching my children.

The Growing Threat to Civil Liberties Essay -- Rights Freedom Essays

The Growing Threat To Civil Liberties The United States has long been respected for the principled thoroughness with which it has upheld the right to freedom of speech embodied in the first amendment to the constitution. We owe part of our own freedom of speech to the Americans who have upheld freedom of speech on the Internet against pressure from other countries who are angry that their citizens can call up forms of speech banned at home. The US consistently refuses to sign international agreements that would infringe the purity of its own constitutional guarantees of freedom of speech. It is thus distressing to read in David Bernstein’s excellent book how anti-discrimination laws are being used to undermine civil liberties, such as the freedom of speech, in the very home of liberty itself. The US courts have in the past upheld freedom of speech, even where it might seem to encourage crime or subversion, but they have allowed anti-discrimination laws to over-rule freedom of speech. Once again the drive for equality is revealed as the greatest enemy of individual freedom. One of the most striking examples of this is the substantial numbers of individuals who have been sacked (and also in consequence lost their medical care) because their employer’s lawyers were afraid that remarks that these individuals had made might lead to some other indignant and affronted employee suing the employer for allowing them to be subjected to a ‘hostile work environment’. A member of a legally privileged ‘minority’ might well then be awarded vast damages for some trivial remark. In consequence employers now even snoop on conversations and e-mails between two friendly consenting employees lest they contain a comment which might be unco... ...ights, but she was only awarded one dollar plus her costs. It sums up the priorities of PC AmSoc America. A trivial anti- discrimination claim is worth a million times as much as freedom of speech and expression. David Bernstein is to be congratulated on so clearly, vividly, analytically and accurately showing seriousness of these new threats to free speech and civil liberties in the US. The Cato Institute also deserves credit for publishing the book since in Bernstein’s words ‘authors who take politically incorrect positions . . . face a particularly difficult time finding publishers among leading trade presses’ (p. ix). Cato at least is still the land of the free and the home of the brave. You Can't Say That: The Growing Threat To Civil Liberties From Antidiscrimination Laws Washington, DC: Cato Institute, 180pp., ISBN: 1 930 865 538, $20.00 (hb), 2003

The Freedom Writers Diary

The Freedom Writers Essay- Chloe Taylor How are different cultures represented in Freedom Writers? What values and attitudes do we draw from the film and its background? Cultures are shown and exposed to us in various ways everyday. Different cultures are represented in different ways in the Western Society. In the movie Freedom Writers, we witness this cultural conflict on a first hand basis. Urban youths in Freedom Writers heavily rely on respect to judge others. They also judge based on each other’s cultural back ground.Later in the film, these same teenagers begin to value education and the sense of belonging in school, rather than belonging in gangs. Gangs and groups are a part of the Western Society that we have had to learn to accept in our lives. In the feature film Freedom Writers, we are shown gangs divided up into cultures and cultural backgrounds. This has built up a lot of tension between cultures and attitudes towards other gangs. The scene in which all the stude nts enter room 203 and take seats into their separate corners of the room divided into their certain corners of the room shows the division between students in a real life.We see a long shot of the whole classroom showing its layout and the segregation between gangs. Then multiple mid-shots are shown of the gang itself and its individual members to decipher the multiple gangs, their attitudes towards school and their way of life. Even though the students start their school year with an attitude of ignorance towards other cultures they begin to learn the value of each individual and change their point of view and their gangs and cooperate with their cultures. People may argue that respect is something that has to be earned, it is not automatic.In the 1992 Los Angeles’s race riots, respect was something that was taken for granted, as it was essential for their society. In Freedom Writers, Ms Gruwell demanded respect immediately. Not surprisingly the students refused to give it to her and why should they of, they didn’t know anything about Ms Gruwell. Towards the end of the film we see that Ms Gruwell has gradually gained the respect she wanted from her class. We are shown this in a first hand basis as Andre, a gang member, calls Ms Gruwell ‘Mam’.She takes this as an offence and claims she is not anyone’s mother; Eva soon corrects her and states that it was a ‘sign of respect to you’. This scene is shown to us by a series of close up shots of Andre, Ms Gruwell and Eva. This is purposely done to capture the changing emotion in the characters face. The students of room 203 value Ms Gruwell not only as a teacher and a person and this is reflected in their attitude and behaviour. We all know what racism is and have most likely been subjected to it or witnessed it at one time in our lives.Racism is more prominent in schools and work places although random attacks of racist acts can also be seen in the streets or at public places where the offender and the victim may not even know each other. In the feature film Freedom Writers, every student at Long Beach either dishes out racist comments or receives them. When all of the ‘unteachable’ students get integrated into the same class we see this clash of cultures collide. A racist caricature is drawn of one of the African-American students and the rest of the students find it amusing.Ms Gruwell takes the picture and compares it to the Jews during the holocaust. Erin was greeted with dumb-founded looks only to find out the kids didn’t know what the holocaust was yet they acted out their lives in a similar racist manner. This scene is shown by using close ups of Ms Gruwell and the victim of the caricature, Jamal. We see Ms Gruwell looking horrified and Jamal’s expression looking embarrassed. We are also shown mid-shots of the whole class to show their expressions and they seem amused and proud of themselves.Towards the end of the movie the students do not lash out any forms of racism at one another and instead treat each other as good friends. At the end of Freedom Writers, the students have accepted and value each other as individual people not of their cultural back ground. Ms Gruwell gained the respect she earned from devoting her life to teach these children. During this essay I have explored the movie Freedom Writers and how factors like gangs, respect and racism can have such an impact on peoples lives. It can change peoples values on life and their attitudes and behaviours towards things and that is what we draw from the film.