Financial Analysis of the G4S Company The WritePass Journal

Financial Analysis of the G4S Company Executive summary: Financial Analysis of the G4S Company Executive summary:Financial adaptability:PROFITABILITY RATIOS:Return on capital employed (ROCE)2007Gross profit margin:Net profit margin:Short term liquidity ratios:Current ratio:Acid test ratio:Operating efficiency ratios:Inventory turnover period:Trade receivables collection period: Trade payables payment period:Capital structure ratios:Gearing ratio:Interest Cover Ratio:Solvency Ratio:Fair value accounting:Equity approach:Income Approach:Full fair values:Argument for fair value Accounting:Fair Value Accounting Advantages:  Comparability of financial information:  Argument against fait value accounting:Fair Value Accounting Disadvantages:ReferencesRelated Executive summary: The G4S Company is the largest security services provider in the United Kingdom  Ã‚  Ã‚   that specialises in all aspects of security, including the deployment of security officers, monitoring, crisis management, planning and training, and security advice. It is part of Group 4 Securicor PLC and was established from the merger between Securicor and Group 4 Flack’s security businesses. The company provides specialist security services to more than 5,000 customers across a range of sectors, including commercial services, events, facilities management, industrial, financial and professional services, public sector, retail and transport. It also manages the security for 41 companies in the FTSE 100 and provides real solutions to customers, including Woolwich Building Society, IBM, Virgin Atlantic, and Bridgnorth Aluminium.The company is a member of British Security Industry Association (BSIA), Security Industry Authority, National Security Inspectorate (NSI), SITO, IATA, AOA, Fi re Protection Association (FPA), Confederation of British Industry (CBI), British Quality Foundation, and European Aviation Security Association.   G4S plc collectively with its subsidiaries and joint venture companies primarily supplies range of business services that encompass secure solution and cash solutions to both government agencies and commercial businesses.   Though first joined the stock market in 2004, G4S plc currently floats in the London Stock Exchange as one of the top 100 companies listed in the London Stock Exchange in 2007 (G4S Company) Financial adaptability: G4S has strong operating activities; this is due to significantly increase in cash inflow generated from operating activities, from  £373m in 2008 to  £ 509m in 2009. The firm has also invested heavily on financing investment; consequently this has had a negative effect on the cash and cash equivalent, this may have contributed to the fall in the cash equivalent from  £56m to  £38m.   The firms have decided to spend less on investing activities; consequently the net cash inflow from investing activities has fallen down significantly from  £504m in 2007 to  £184m in 2009. Therefore since the firm can generate revenue from operating activities, this will enable the firm to adapt to any new business venture. PROFITABILITY RATIOS: Return on capital employed (ROCE) 2007 2008 2009 8.83 % 6.81 % 8.22% G4S ROCE is with the median range compare to other firm in the same sector. The ROCE slightly fell in 2008 from 8.83% to 6.81%. This was due to increase in capital employed from  £2148.3 million in 2007 to  £3402.6 million in 2008. Also contributing to the fall was the increase in profit before interest and tax from  £217m to  £264m However G4S ROCE slightly increased in 2009 to 8.22%. This was due to the fall of fixed asset from  £3402.6 million in 2008 to  £3316.5 million in 2009. This may contributed to the increase in ROCE. Furthermore PBIT has increased from  £264m to  £303m. Gross profit margin: 2007 2008 2009 22.38% 92.99 % 21.91% G4S gross profit margin plummeted in 2008 from 22.38% to 92.99%. This was due mainly to the increase of gross profit from  £ 1,005 m to  £ 5,527m, compare to the slightly increase in revenue from  £ 4,490.4m to 5,942.9m. This indicates the firm is relatively depended on cost of sales to generate profits. However G4S gross profit margin fell significantly in 2009 from 92.99% to 21.91%. This was due to the fall of gross profit from  £ 5,527m in 2008 to  £ 1,536m in 2009. Even though revenue increased from  £ 5,943m to 7,009m in 2009, this did not affect the fall in the gross profit margin. Since the firm is operating exceptionally in relation to generating profit through gross profit activities. This indicates the firm is profitable since it can generate profit from its own activities. Net profit margin: 2007 2008 2009 4.83 % 4.45 % 4.32 % G4S net profit margin has fallen in the last three years.G4S net profit margin slightly reduced in 2008 from 4.83% to 4.45% this was due to the increase in profit before tax the company had to pay compare to previous year. G4S paid interest in 2008 of  £ 264m compare to 2007 of  £ 217m. Also the revenue significantly increases in 2008 from  £ 4,490m to  £ 5,943m. The ratio fell again in 2009, once again contributing to the fall in net profit margin was due to increase in tax and interest G4S had to pay from  £264m to  £303m. The fall in the ratio may be due to the fall in cost of sales, since, despite the significant increase in revenue from  £5,943m to  £ 7,009m, this did not affect the fall in the ratio. This indicates the firm is profitable since the revenue has increased in the last 3 years. Short term liquidity ratios: Current ratio: 2007 2008 2009 1.25 1.28 1.25 G4S current ratios were lower in 2007 compare to 2008, this indicates the firm have financial problem in the short term. However G4S current ratio has slightly increased in 2008 from 1.25 to 1.28, this was due to increase in current assets from  £ 1,528m to  £ 2,174m, and current liabilities increased from  £ 1,220m to  £ 1,694m. Since current asset are higher than current liabilities, this implies the firm has no financial difficulties in the short time. However the ratio fell in 2009 from 1.28% to 1.24% this was due to decrease in current assets from  £ 2,174 m to  £ 1,847m; this was mainly due to fall in bank and deposits from  £562m to  £308m.   Also the current liabilities fell down from  £ 1,694m to 1,482m. This was mainly due to reduce of bank overdraft from  £283m to  £183m. Acid test ratio: 2007 2008 2009 1.19 1.23 1.21 G4S acid test slightly increased in 2008 from 1.19 to 1.23, this was due to the increase of inventory from  £57.1m to  £85.5m. The actuality that the differences between the current and acid test ratios is not too high this indicates that G4S stocks are not that high. The stocks are worth around  £85.5m; but since current assets are  £ 1527.5, that’s not a huge level of stock holdings. Also the increase in current asses and current liabilities contributed to the increase in current ratio. However the ratio fell down in 2009 from 1.23 to 1.21, this was due to descend of inventory the firm holds from  £85.5m to  £ 77.8 m. also contributing to the fall was the reduction of current assets from  £ 2,174 m to  £ 1,847m.   Additional this indicates that G4S has good financial situation that it had before. Operating efficiency ratios: Inventory turnover period: 2007 2008 2009 78.64 69.51 90.08 G4S inventory turnover ratio has fallen in 2008 by 9 days. This indicates efficient management of inventory because the inventories are frequently sold. Moreover, revenue significantly increases in 2008 from  £ 4,490m to  £ 5,943m. Furthermore this indicates the firm requires high level on inventory in order to operate the business. Since the inventory has increased from  £57m to  £86m. The ratio increased significantly in 2009 by 20 days.   This was due to the high increase of revenue from  £ 5,943 m to  £ 7,009m, also the inventory fell down from  £86m to  £78m, and this was due to reduction on holding stock from  £23m to  £16m. Trade receivables collection period: 2007 2008 2009 62 72 59 In 2009, the trade receivable increased from 62 days to 75 days. This was mainly due to significant increase in trade debtors from  £ 763 m to  £1,171m. This may indicate the firm policy is to allow more credit in order to generate more sales. This contributed in fall in cost of sales from  £ 3,485m to  £416 m. However G4S trade receivable collection fell down in the year 2009 from 72 days to 59 days this shows the firm policy of efficient management to reduce debt. The increase could be due to slightly increase in trade debtor collection from  £ 1,171 m to  £1,127 m Trade payables payment period: G4S trade payable payment period fallen down in 2008 from 11 days to 12 days, this was due to the increase in payment period form  £137.m to  £197m this resulted in the increase of 1 day payment period. This indicates the firm policy is to collect the creditors too quickly. Since the firm revenue increased in 2008 from  £ 4,490m to  £ 5,943m, the firm should allow more time for collection from creditors.Trade payables payment period: However in 2009 the firm reduced the trade payables payment period from 12 to 10 days, this resulted in reducing the payment to creditors from  £197m to  £192 m. is clear that G4S has efficient control of its creditors. Although G4S may miss out on extra cash discounts from the creditors for paying late. Although the revenue increased from  £ 5,943m to 7,009m, this did not affect the ratio to fall down. Capital structure ratios: Gearing ratio: 2007 2008 2009 144.98% 193.48% 176.43% G4S gearing ratio has a higher gearing ratio compare to other industry. The gearing ratio dramatically increases in 2008 from 133.98% to 193.48%. This was due to significant increase in long term loan from  £ 1,369m to  £ 2.455m, which affected the increase in creditors in order to finance the business. However the ratio fell down in 2009 to 176.43%, this was due to reduction in long term borrowing, also contributed in fall of gearing was due to reduction in   current liabilities from  £ 1,694m to  £ 1,482m. This indicate the firm is too dependent on borrowing in order to finance the business, since the firm has high gearing ratio, therefore the firm could enter liquidation if they don’t solve its debts. Interest Cover Ratio: 2007 2008 2009 2.48 2.40 2.54 In 2008 the interest cover was slightly reduced from 2.48 to 2.40, this was due to a dramatic increase in interest charge from  £ 217 m to  £264 m. However the interest cover ratio reduced slightly in 2009 from 2.40 to 2.54, this was due to the increase in PBIT from  £264m to  £303 m, which the business incurred. However the interest cover slightly increased from 2.40 to 2.54, this was due to profit before interest slightly increased from  £ 454m to  £499m. G4S has a low interest cover which may not be enough to pay off its interest in difficult economical times and could consequence face bankruptcy. Solvency Ratio: 2007 2008 2009 29.57% 25.59% 27.24% G4S solvency ratio reduced in 2008 from 29.75% to 25.59%. This was due to increase in total asset from 3,676m to 5,577m. Also the increase of share holders’ funds from  £1,087m to  £1,427m contributed to fall in the ratio. This indicates the firm is too dependent on borrowing in order to finance their business. However the ratio fell down in 2009 to 27.24%, this was due to slightly fall in total assets from  £ 5,577m to  £ 5,164m; this was due to reduction of current assets from  £2,174m to  £1,847m and also the fall in shareholders’ funds, from  £1,427m to  £1,407m, may have   contributed to increase in solvency ratio. This indicates the firm is solvent, since it has higher total assets compare to total liabilities. Fair value accounting: â€Å"Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm’s length transaction†. (IAS 39)   Starting out from the idea that the best estimation of the fair value is the market price of the asset or liability in quires, and attitude in mind that this price does not exist for all items, or if it does exist it may not always be reliable, it is essential to lay down some ordered procedure that institution can follow when making their estimates. Based on IAS 39. The continuation of published prices in a dynamic market is the best indication of fair value and when it exists, should be used to value the financial asset or liability. A financial instrument is deemed to be quoted on an dynamic market if the listed prices are regularly and easily available If the market for a financial instrument is not active, the financial institutions should find out the fair value using a valuation technique incorporate all the factors that participant in the market would consider when establish the price and which is familiar with accepted economic way used to set the prices of financial instruments. In a perfect market, fair value equals practical market price. If there is no active market, fair value is an estimate of value in use. The IASB differentiates between three levels for estimating fair values: Using quoted prices for identical assets or liabilities in active markets whenever that information is available (market values); If quoted prices are not available for similar assets or liabilities, fair value should be approximated using quoted prices of similar assets or liabilities with market equivalents. If quoted prices of identical or similar assets or liabilities are not available or not objectively determinable, fair value should be estimated using valuation methods based on present value techniques of future earnings, or cash flows and valuation techniques. Fair value of an asset usually is based on the judgment of future cash flows of the entity, which means that the same asset can be measured differently for two companies because of different borrowing rates and managerial appraisals. Thus, the reliability of fair value estimates declines with the shift from liquid markets to non-traded items. Botosan et al. (2005) provided a concise summary of the extant academic literature on The relevance and reliability of fair value estimates in financial statements. They suggest (Citing Barth, 1994, Petroni Wahlen, 1995, and Nelson, 1996, amongst others, in Support) that: â€Å"The evidence generally shows that fair values obtained from actively traded markets are more reliably associated with share prices than those derived from thinly traded markets or internal estimation models .Supporters of fair value accounting argue that, the fair value accounting measurement is relevant than the historical cost accounting as it provides up to date information in line with market and it takes in to account to economic adjustments to the acquired cost. Many accounting academics’ argue that the fair value method shows the economic realities that are avoided by the historical cost accounting†. Calculating fair value of an asset or liability Equity approach Mixed approached Income approach Full fair value approach Equity approach: All unrealized fair value changes are admitted in a revaluation reserve when transaction is realized. According to IAS 116 realized holding gains do not affect the income statement. Mixed approach: Changes on unrealized fair values are transferred into revaluation reserve however; changes on realized fair values are reflected in income statement instead of equity according to IAS 39. Income Approach: Gains or losses resulting from changes in fair values are usually reflected in the income statement. Full fair values: Changes made in every fair value are recorded in the income statement including internally generated goodwill. Self produced goodwill is the difference between the equity values of the firm and book value of the firm. Argument for fair value Accounting: Supporters of the market value accounting argue that the fair value accounting measurement is relevant than historical cost accounting as provides as up to date information constant which market with market and it takes in to account economic adjustment to the acquired cost. Many accounting academics argue that is method shows the economics reality that is avoided by historical cost accounting. Valuing all financial instruments by their fair value will allow stakeholders of the financial statements to gain a fair and true view of the companys true financial conditions as only fair value shows the economic situation and the changes in them. However, historical cost-based accounting indicates the conditions that happened when the transaction took place and any possible changes in the price do not appear until the asset is realized. Although, the well-known application of fair value offers a more as good as and consistent valuation Framework, as financial instruments are valued at the same time and according to the same standard. The Traditional model, on the other hand, does not allow comparisons easily made. Companies similarly financial instruments, with the same cash flows and risks, can show different values on their Financial statements according to the moment in time when they purchased the Justification of the full fair value model is draws upon the criticism that may be leveled against the mixed valuation model, where some instruments are recorded at historical cost and others according To their fair value. In the mixed model the criterion for valuing an instrument at its cost or market value Do not depend on the character of the instrument but on whether the companies intends to hold it Long term or trade it; this is strictly related to the difference between the instruments to old banking activity and the asset trading portfolio. Thus, if the mixed model is applied, similar instruments may be valued differently and have a Different result on the financial position and the income statement. Moreover, the difference between, the credit portfolio and the trading portfolio may vary from one company to the next, and therefore Make it difficult to compare financial statements. Lastly, the mixed model creates advantages for a degree of accounting principles that, The categ orization rules might be interpreted so as to categories assets and liabilities so that it is possible to apply the most advantageous valuation criterion, in detriment to the quality of the information And, in short, the ability of financial statements to show the economic reality of the company Reliably and objectively, Fair Value Accounting Advantages: Market value measurement is more important to stake holders are it reflects market price of the asset and the liabilities It provides more transparency for the users if all financial instruments can be measured at fair value stake holders can achieve grade advantages (Jackson 2000) Reliability of fair value accounting Financial information’s must be   reliable when it   must show faithful   economic reality of the transactions, regardless of its legal form, as well as being prudent, free and complete   from errors. For this reason fair value should not be applied to all financial instruments as it is not possible to get reliable values for some as important as loans   and deposits acquired, as there are no active markets for most of them, nor are there adequate valuation techniques allowing them to be estimated reliably.   Comparability of financial information: Stakeholders of the financial information should able to investigate a companys financial statements timely basis and compare them with similar industry to analyses the companys financial position, Changes in its financial position and performance in similar terms. Familiar situations and events must therefore be treated in a similar way. Whereas the mixed model may head to conditions in which similar instruments are given different Valuations because they were bought at different times, the results obtainable by this method are parallel and similarity comparable with one another. However, applying fair value would, in many cases, involve a degree of bias in the preparation of these financial statements which would make assessment more difficult. Given that companies may use different models with considerably different assumption to find out the fair value of different financial instruments, both the fair Value and the implication for the income statements of different companies coul d be very difficult to compare. Although, users of financial information are familiarized to the mixed model and understand it Perfectly well, having developed technique that use the historical cost information to assess the Company’s situation and estimate future cash flows.   Argument against fait value accounting: There are wildly held views on fair value accounting that the suitability of applying the criteria of fair value to instruments held in asset management. However, this method is vigorously rejects for the valuation of the non current asset and financial liabilities. In order to be useful as the basis for rational economic decision-making, financial information must be reliable, comparable and relevant. The criticism mainly on these features and the force obtaining the advantages of the fair value process would have constancy of the system as a whole Fair Value Accounting Disadvantages: Fair values and invaluable it is subjective of managers and directors and agency theory indicates that managers and directors usually keep their advantages of un very volubility to the manage financial report ( Ramanna Watts 2007)   when fair value on asset liability is not available fair value is measured based estimated by using best   available   information and technique available in the circumstances however most oven difficult occur when choosing estimated of fair value by using in appropriate models. E.g Cash in hand or using assumptions that is not reflect the risk of asset (Jackson 2000) References cemla.org/pdf/acp/dp-0607-bde-eng.pdf. accessesed 5th of may 2011, time. 23:43 Melville, A international financial reporting practical guide. ACCA global   reviews Fame G4S financial analysises.

Biography of William Travis, Texas Revolution Hero

Biography of William Travis, Texas Revolution Hero William Barret Travis (August 1, 1809–March 6, 1836) was an American teacher, lawyer, and soldier. He was in command of the Texan forces at the Battle of the Alamo, where he was killed along with all of his men. According to legend, he drew a line in the sand and challenged the defenders of the Alamo to cross it as a sign of their promise to fight to the death. Today, Travis is considered a great hero in Texas. Fast Facts: William Travis Known For: Travis became a Texas hero for his role in the defense of the Alamo.Also Known As: BuckBorn: August 1, 1809 in Saluda County, South CarolinaDied: March 6, 1836 in San Antonio, Texas Early Life Travis was born on August 1, 1809, in South Carolina, and grew up in Alabama. At the age of 19, while working as a schoolteacher in Alabama, he married one of his students, 16-year-old Rosanna Cato. Travis later trained and worked as a lawyer and published a short-lived newspaper. Neither profession made him much money, and in 1831 he fled to the west, staying one step ahead of his creditors. He left Rosanna and their young son behind. By then the marriage had soured, and neither Travis nor his wife was upset by his departure. He chose to head to Texas for a new start; his creditors could not pursue him into Mexico. Anahuac Disturbances Travis found plenty of work in the town of Anahuac defending slaveholders and those who sought to recapture runaway slaves. This was a sticky point at the time in Texas, as slavery was illegal in Mexico but many of the Texas settlers practiced it anyway. Travis soon ran afoul of Juan Bradburn, an American-born Mexican military officer. After Travis was jailed, the local people took up arms and demanded his release. In June 1832, there was a tense standoff between angry Texans and the Mexican Army. It eventually turned violent and several men were killed. The fighting came to an end when a high-ranking Mexican official arrived to defuse the situation. Travis was freed, and he soon found he was a hero among Texans who wanted to separate from Mexico. Return to Anahuac In 1835, Travis again was involved in trouble in Anahuac. In June, a man named Andrew Briscoe was jailed for arguing about new taxes. Infuriated, Travis rounded up a gang of men and they rode up to Anahuac, supported by a boat with a lone cannon. He ordered the Mexican soldiers out. Not knowing the strength of the rebel Texans, they agreed. Briscoe was freed and Travis’ stature grew enormously with those Texans who favored independence. His fame increased even more when it was revealed that Mexican authorities had issued a warrant for his arrest. Arrival at the Alamo Travis missed out on the Battle of Gonzales and the Siege of San Antonio, but he was still a dedicated rebel and anxious to fight for Texas. After the Siege of San Antonio, Travis, by then a militia officer with the rank of Lieutenant Colonel, was ordered to collect up to 100 men and reinforce San Antonio, which was, at the time, being fortified by Jim Bowie and other Texans. The defense of San Antonio centered on the Alamo, a fortress-like old mission church in the center of town. Travis managed to round up about 40 men, paying them out of his own pocket, and arrived at the Alamo on February 3, 1836. Discord at the Alamo By rank, Travis was technically the second-in-command at the Alamo. The first commander there was James Neill, who had fought bravely at the siege of San Antonio and who had vigorously reinforced the Alamo in the intervening months. About half the men there, however, were volunteers and therefore answered to no one. These men tended to listen only to James Bowie, who generally deferred to Neill  but did not listen to Travis. When Neill left in February to attend to family matters, the differences between the two men caused a serious rift among the defenders. Eventually, two things would unite Travis and Bowie (and the men they commanded): the arrival of the diplomatic celebrity Davy Crockett and the advance of the Mexican Army, commanded by General Antonio Là ³pez de Santa Anna. Sending for Reinforcements Santa Annas army arrived in San Antonio in late February 1836 and Travis busied himself sending dispatches to anyone who could help him. The most likely reinforcements were the men serving under James Fannin in Goliad, but repeated pleas to Fannin brought no results. Fannin did set out with a relief column  but turned back due to logistical difficulties (and, one suspects, the suspicion that the men in the Alamo were doomed). Travis wrote to Sam Houston, but Houston was having trouble controlling his army and was not in any position to send aid. Travis wrote the political leaders, who were planning another convention, but they moved too slowly to do Travis any good. He was on his own. Death According to popular lore, sometime on March 4, Travis called together the defenders of the Alamo for a meeting. He drew a line in the sand with his sword and challenged those who would stay and fight to cross it. Only one man refused (an ailing Jim Bowie reportedly asked to be carried across). There is little historical evidence to support this story. Still, Travis and everyone else knew the odds and chose to remain, whether he actually drew a line in the sand or not. On March 6, the Mexicans attacked at dawn. Travis, defending the northern quadrant, was one of the first to fall, shot down by an enemy rifleman. The Alamo was overrun within two hours, and all of its defenders were either captured or killed. Legacy Were it not for his heroic defense of the Alamo and his death, Travis would most likely be a historical footnote. He was one of the first men truly committed to Texas separation from Mexico, and his deeds in Anahuac are worthy of inclusion on an accurate timeline of events that led to Texas independence. Still, he was not a great military or political leader. He was just a man in the wrong place at the wrong time (or the right place at the right time, some would say). Nevertheless, Travis showed himself to be a capable commander and brave soldier when it counted. He held the defenders together in the face of overwhelming odds and did what he could to defend the Alamo. In part because of his discipline and hard work, the Mexicans paid very dearly for their victory that March day. Most historians put the casualty count at around 600 Mexican soldiers to some 200 Texan defenders. Travis showed true leadership qualities and might have gone far in post-independence Texas politics had he survived. Travis greatness lies in the fact that he obviously knew what was going to happen, yet he remained and kept his men with him. His final missives show clearly his intent to stay and fight, even knowing he would likely lose. He also seemed to understand that if the Alamo were crushed, the men inside would become martyrs for the cause of Texas Independence- which is precisely what happened. Cries of Remember the Alamo! echoed out all over Texas and the United States, and men took up arms to avenge Travis and the other slain Alamo defenders. Travis is considered a great hero in Texas, and many things in Texas are named for him, including Travis County and William B. Travis High School. His character appears in books and movies and everything else related to the Battle of the Alamo. Travis was portrayed by Laurence Harvey in the 1960 film The Alamo, which starred John Wayne as Davy Crockett. Sources Brands, H.W. Lone Star Nation: The Epic Story of the Battle for Texas Independence. New York: Anchor Books, 2004.Thompson, Frank T.  The Alamo. University of North Texas Press, 2005.

Children Overcoming Obesity Essay Example | Topics and Well Written Essays - 750 words

Children Overcoming Obesity - Essay Example What are some programs encouraging physical activities among children? B. Is providing sporting activities effective in treating childhood obesity? C. Is eating healthy foods the best solution to overcome obesity? D. Is cooking meals at home encourages children to eat healthy? Provision of programs focused towards promoting healthy eating lifestyle and providing physical activities that children will enjoy highlights overcoming obesity among children. What are some programs encouraging physical activities among children? One of the programs that may help improve the prevalence of obesity among children is incorporating physical education curriculum. Physical activities of 60 minutes a day is ideal for the body. However, more hours could be added depending on the body size of the child. In the study by DeRene and company (2008), they found out that incorporating physical activity in the curriculum which is done after school has decreased the skin folds of children who participated and even improved their distance in their walk- run test. Physical activities may include brisk walking around the oval of the school. This could be enjoyed by children since they could tell stories while walking without actually the thought of doing the exercise for the sake to reduce their weight. Jumping rope is another activity children could enjoy as a program. In China, jumping rope is one of the activities incorporated in their physical education. Chinese children group themselves together to have five members to jump ropes during their physical education period and recess time. Observations reveal that flexibility and physical fitness are not the only benefits of jumping rope but it is a form of enjoyment among kids too since giggling and laughing is a part of the activity. Other alternative is sports programs. How the sport is played, equipment to be used, and benefits of the sport should be explained to the participants though. Apart from this, schools should have their own s porting gym or playground. This would be another â€Å"come on† for them to enjoy the sport. Is providing exercise activities effective in treating childhood obesity? Studies confirm that physical exercises through sports are effective in preventing obesity in children. In 2008, a study by Weintraub and colleagues appeared in Arch Pediatr Adolesc Medicine wherein the authors revealed that children in the soccer group showed a significant improvement in their body mass. This might be attributed to the fact that exercises help reduce fats by building muscle mass. As the individual participates in exercises involving squats, lifts, and isometric presses, the fats stored in the body are used and muscles are strengthened. However, children who are already obese should take extra precaution to do the exercises gradually since they are prone to joints and muscles injuries. Is eating healthy foods the best solution to overcome obesity? Although obesity is caused by many factors, heal thy foods with exercises prove to be the most realistic solution for its prevalence. Healthy foods include more fruits and vegetables in the diet. This food group which is rich in minerals and vitamins are low in calories and even aide in burning unwanted fats in the body. In one study, authors found out that pomegranate consumption lowers body weight among mice because it decreases body fats (Vroegrijk, 2011). The

On-Line BA Human Development Degree Essay Example | Topics and Well Written Essays - 500 words

On-Line BA Human Development Degree - Essay Example I want to participate in the Human Development Online Degree Program because I want to continue learning and help people understand themselves. I have taken many online classes through community colleges and I have enjoyed this virtual paradigm educational approach since I am an independent learner. I want to use this virtual educational paradigm because it fits my style of learning versus the traditional educational setting that has been in existence for centuries. If we observe the patterns in history, the traditional educational system has had its flaws: absenteeism, illiteracy, behavioral problems, and, low scores in standardized tests performances. Through this virtual paradigm, I am able to work at a self-paced mode. I can work at any time of the day or night. Being able to work from home, gives me the opportunity to do my readings and assignments at my leisure. I am able to do the research using the various search engines, the institutions of higher learning also suggest websites that may accelerate the research process, and the professor and my classmates may recommend others. The virtual paradigm allows me to meet and work with classmates who may be geographically located at another part of the world. It gives us (professor and students) the opportunity to know about each other: cultures, customs, history, traditions, and idiomatic terms. It gives us the opportunity to share our differences and similarities. This exposure to people from other countries will hopefully make us more sensible and sensitive to other peoples ´ needs for satisfaction in educational endeavors. This will give us the opportunity to have contact wi th people that we may not ordinarily have when we live in small isolated locations. I will be able to make-up my own schedule to study and work on my assigned tasks; deliver the tasks on a particular date not necessarily on a particular day and

Biology Evidences of Evolution Essay Example for Free

Biology Evidences of Evolution Essay * Fossils- fossils provide evidence of evolution because related organisms have similar but varied bone structures. Carbon dating and radioisotopes allow scientists to find when the rocks and fossils lived, allowing them to see how the organisms changed over time and adapted to new environments. * Embryology- many animals have an extremely similar embryological stage. Only trained professionals can tell the difference between the embryos of humans, fish, rabbits and birds. Only once the embryos grow and develop do they start varying in their appearance. This provides evidence of evolution because it shows how almost identical embryos turn into completely different organisms. The more similar the embryo, the more closely related the organism is. * Comparative anatomy- states that organisms with similar structures must have come from a common ancestor. When two different species that have homologous structures, proves that they both evolved from the same species and adapted in order to survive. * Geographical distribution- the theory different animals have different traits because of the environment where they live and are raised. This proves evolution because divergent evolution explains that when something happens to environment that threatens the species’ existence, they must all flee the area. The different areas have different effects on the species, causing it to adapt to the environment. After millions of years, it evolves into a new species. * Genetics- many organisms have similar genes and genetic codes, but are different species.  Geographical distribution in more detail Geographical distribution means that each species starts off in the same environment and same location. Geographical distribution proves evolution because something will eventually happen to the environment, making the species unable to live there for any longer. Divergent evolution explains that every species begins in one location, and when something happens to that location (humans move in, urbanization, area dries up, vegetation dies, etc.), they move to all different environments of different climates and locations. In each different area, the species adapts to the environment. After millions of years and many generations, the species has adapted so much that it turns into a new species. Depending on the environment, the species will adapt differently and evolve into different species. These species often remain related, but they are no longer the same. For example, species A is a type of bird living in the forest. This bird is most likely green or brown to camouflage with the environment. These birds eat leaves from the trees. One day, the humans decide to cut down all the trees. The vegetation is all gone and the birds have nothing left to eat. They must move to another location. Half of species A move to the desert and half move to the arctic. The birds that move to the desert adapt to that environment by changing the colour to a lighter brown or beige to camouflage and start eating meat from decomposing animals. Meanwhile, the birds that move to the arctic turn white to camouflage and begin to eat fish. This species has move to two different areas, and the birds in each area have evolved. Over millions of years, the birds changed into different species. The birds that live in the desert are now known as species B and the birds that live in the arctic tundra are now referred to as species C. These two birds are still similar in structure and still share common qualities, but they are different species. We consider them related species, but we no longer consider them the same species.

How Multiple Incidents Develop the Plot Line in The Great Gatsby :: essays research papers fc

F. Scott Fitzgerald brilliantly wrote many novels as well as short stories. One of his best known works is The Great Gatsby. In the novel, the main character Jay Gatsby tries to obtain his lifetime dreams: wealth and Daisy Buchanan. Throughout the story, he works at achieving his goals while overcoming many obstacles. Fitzgerald’s plot line relies heavily on accidents, carelessness, and misconceptions, which ultimately reveal the basic themes in the story. During the book, Fitzgerald is able to create a superior storyline by tying all the events in the story, directly or indirectly, together. Ernest Lockridge notes in his criticisms about the book: Yet in a triumph of art, Fitzgerald makes even accidents seem unaccidental, he incorporates ‘real’ disorder within fictional order. He accomplishes this by repetition (in the ‘real’ world, repetition does not exist): the accident involving Tom and the chambermaid, the reference to both Nick and Jordan baker as ‘bad drivers,’ the wreck just outside Gatsby’s driveway after his party in which, as in Tom’s accident, a wheel is ripped off, the hit-and-run death of Myrtle Wilson, and finally the accidental conjunction of events which leads to Gatsby’s murder and Wilson’s suicide. Lockridge, 7 Fitzgerald is capable of picking an event and referring back to it while still staying on topic. One of these events is accidents. Almost every character is related to an accident that occurs to another character: You see, when we [Gatsby and Daisy] left New York she was very nervous and she thought it would steady her to drive—and this woman [Myrtle Wilson] rushed out at us just as we were passing a car coming the other way. It all happened in a minute,   Ã‚  Ã‚  Ã‚  Ã‚  but it seemed to me that she wanted to speak to us, thought we were somebody she knew. Well, first Daisy turned away from the woman toward the other car, and then she lost her nerve and turned back. The second my hand reached the wheel I felt shock—it must have killed her instantly. Gatsby; 151 As one of the main accidents in the story, Fitzgerald connects the death of Myrtle Wilson to Daisy. The connection is completely accidental, because Daisy does not know that Myrtle is her husband’s mistress. In this incident, Fitzgerald is able to create irony between the two characters to make one think that it was actually not an accident, when in reality it was.   Ã‚  Ã‚  Ã‚  Ã‚  During the course of the story, it is relevant that some of the characters in the book use careless actions.

Abuse of power Essay

Abuse includes humiliating you, threatening you, intimidating you or possibly coercing you. It doesn’t include normal management tasks such as reviewing your performance or assigning your workload, unless your boss does so unfairly. Unfairness ranges from racial or sexual discrimination to singling you out for the worst assignments as a way to bully and dominate you. Offensive, humiliating verbal or physical conduct may count as harassment as well as being abusive. Types Abuse manifests in many different ways. Some abusive bosses are constant critics who put down, insult and belittle you. Others intimidate you with angry, out-of-control rants and emotional explosions. Abuse may not be obvious: Some supervisors appear nice when they’re face to face with you, then back stab you later. Control freaks use their power to micromanage or unreasonably restrict your ability to do anything without their approval. In most cases, these behaviors have more to do with your boss’s personal issues than anything you’ve done. Solutions If the abuse is a rare lapse in an otherwise-excellent boss, it may be best to let it go. Even if it’s consistent, enduring the abuse until one of you moves on is an option. If it’s more than you can put up with, confront your supervisor, but do it professionally. State the problem without losing control or flinging abuse or insults at her. Document the incidents in case you have to complain to higher-ups. If you do not see an improvement in your relationship with your boss, the next step in a visit to Human Resources for advice. A detailed track record shows you’re not just a whiner. Legal Action Sometimes abuse goes beyond what’s legal. When a supervisor targets you because of your race, religion or gender, you have grounds for legal action; some states add other standards, such as sexual orientation. If your boss defames you — telling lies about your performance or your personal life — that may be actionable too. If you make a legitimate complaint to the company and don’t get a response, or your company has no provisions for preventing harassment, you may be able to sue the firm.

Analyse the Representation of the Figure of the Refugee

Sea these lines, the narrator connects the discourse on asylum with conditions of hospitality in his host country. In fact, Sale's situation Is little better than MIS- arable; he describes himself as a stranger who Is only half alive (BBS, 2). This rather pessimistic perspective may be rooted In his uncertain status of home on the one hand, and In his attainment of only a Limited freedom on the other.In this dramatic- station of a refugee predicament, Guarani demonstrates that, to use Derails words, the stakes of Immigration do not In all rigor collide with those of hospitality which reach beyond the civic or properly political space† (Deride 2005. 6). Conclusion What are we to make of Guarani's portrayals of refugee predicament in light of the earlier mapped out discourse of labeling? Does Guarani's novel as a matter of fact offer new representational alternatives to wide-spread stereotypes? I believe it does.To me By the Sea achieves a rare quality of ‘credibility when the fragmented plot illuminates the two protagonists' intertwined pasts. In this way the narrative generates a shoo-historical framework of migrant which illustrates the men's present interpersonal relationship in Britain and their different approaches to say- lump. Through exchanging memories both protagonists confront their excruciatingly knotted histories and generate an atmosphere of forgiveness. Moreover, the novel's grounding in various settings of the British imperial enterprise makes By the Sea a critique of colonialism and its legacy while illustrating the different lives

Crop Production essays

Crop Production essays Beginning about 12,000 years ago, the human population began a trend that completely changed the way we, as a race, evolved. For the first time in history, humans pushed beyond the restraints of traditional hunting and gathering, into domestication and farming. It was a change that would not only take thousands of years to prove worthy, but also may have set us back on the evolutionary path at the time. Along the path to this point, we have been constantly changing and finding new ways to produce and maximize the yield of the crops we sow. Have these changes been successful or detrimental to us? The following will search into answering this question. Since the beginning, increased crop production has been the ultimate goal of the farmer. The very basic advances toward this included fertilization and rotation of crops. These simple steps alone took thousands of years to come about. Domestication perhaps, was the first process to actually take place. Evidence of this is prevalent throughout many parts of the world, as far back as 11,000 years. Detection of this was done by comparing wild varieties of the product to the preferred and produced varieties. Changes in size are the most common differences, especially among types of grain. However, this domestication came about mostly through the selection process. Since the people naturally selected the larger more hearty vegetable or grain, those larger specimens of the species would go on to produce the next generation. Though this may seem primitive, it has led to the varieties we see and eat today. The past two centuries have, no doubt, been the most influential and beneficial to the agricultural industry. Fertilization has been around for a long time, but not until recently did we really understand how to maximize the potential. Native Americans have known that burring a fish while planting seeds provides a larger yield. And mixing animal manure into the soil to increase produ ...

Specific Teaching Strategies to Differentiate Instruction

Specific Teaching Strategies to Differentiate Instruction Research shows that one of the most effective ways to meet all learners needs is to differentiate instruction. Many teachers use differentiated instruction strategies because it allows them to engage their students by accommodating each students unique learning style. However, when you have a large group of students, it can be tough to keep up with each child’s individual needs. It takes time to come up with, and implement differentiated activities.  To help keep the workload manageable, teachers have tried a variety of strategies, from tiered assignments to choice boards. Here are a few more teacher-tested teaching strategies to differentiate instruction in your elementary classroom.   Choice Board Choice boards are activities that give students options as to what activities to complete to meet class requirements. A great example of this comes from a third-grade teacher named Mrs. West. Mrs. West uses choice boards with her third-grade students because she feels it is the easiest way to differentiate instruction while keeping her students engaged. While choice boards can be set up in a variety of ways (student interest, ability, learning style, etc.) Mrs. West chooses to set up her choice boards by using the Multiple Intelligence Theory. She sets up the choice board like a tic tac toe board- in each box she writes a different activity and asks her students to choose one activity from each row. The activities vary in content, product, and process. Here is an example of the types of tasks she uses on her students choice board. Choice Board for Multiple Intelligences: Verbal/Linguistic – Write instructions on how to use your favorite gadget.Logical/Mathematical – Design a map of your bedroom.Visual/Spatial –   Create a comic strip.Interpersonal-   Interview a friend or your best friend.Free ChoiceBody-Kinesthetic - Make up a game.Musical – Write a song.Naturalist – Conduct an experiment.Intrapersonal – Write about the future. Learning Menu Learning menus are much like choice boards whereas students have the opportunity to choose which tasks on the menu that they would like to complete. However, the learning menu is unique in that it actually takes the form of a menu. Instead of having a nine square grid with nine unique choices on it, the menu can have an unlimited amount of choices for the students to choose from. You can also set up your menu in a variety of ways, as mentioned above. Here is an example of a spelling homework learning menu: Learning Menu for Homework: (Students choose one from each category)Appetizer - Sort spelling words into categories, choose three spelling words to define, highlight all vowels.Entree - Use all spelling words to write a story, write a poem using five spelling words, write a sentence for each spelling word.Dessert - Write your spelling words in ABC order, Create a word search using at least five words, use a mirror to write your spelling words backward.   Tiered Activities In a tiered activity, all students are working on the same activity, but the activity is differentiated according to ability level. A great example of this type of tiered strategy is in an elementary school classroom where kindergartners are at the reading center.   An easy way to differentiate learning without the students even knowing it  is to have the students play the game, Memory. This game is easy to differentiate because you can have beginning students try to match a letter with its sound, while the more advanced students can try and match a letter to a word. To differentiate this station, all you have to do is have different bags of cards for each level, and direct specific students to which cards they should choose from. To make differentiation invisible, color-code the bags and tell each student which color he/she should choose. Another example of tiered activities is to break the assignment into three sections using varied levels of tasks. Here is an example of a basic tiered activity: Tier One: (Low) - Describe how the character acts.Tier Two: (Middle) - Describe the changes the character went through.Tier Three: (High) - Describe the clues that the author gives about the character. Many elementary school teachers find that this differentiated instructional strategy is an effective way for students to reach the same goals while taking into account each of their students’ individual needs. Adjusting Questions Many teachers find that an effective questioning strategy is to use adjusted questions to help them differentiate instruction in their classroom. The way this strategy works is simple- you use Blooms Taxonomy to develop questions starting with the most basic level, then moving towards the more advanced levels. Students at varying levels are able to answer questions on the same topic, but also at their own level. Here is an example of how teachers can use adjusted questing to differentiate an activity: For this example, the students had to read a paragraph, then answer a question that was tiered to their level. Basic learner - Describe what happened after...Advanced learner - Can you explain why...More Advanced learner - Do you know of another situation where... Flexible Grouping Many teachers who differentiate instruction in their classroom find flexible grouping an effective method of differentiation because it provides students with the opportunity to work with other students who may have a similar learning style, readiness, or interest as them. Depending on the purpose of the lesson, teachers can plan their activities based on a students’ attributes, then use flexible grouping to group students accordingly. The key to making flexible grouping effective is making sure the groups are not static. Its important that teachers continually conduct assessments throughout the year, and move students among the groups as they master their skills. Often time’s teachers tend to group students according to their ability at the beginning of the school year, and then forget to change the groups, or do not think they need to. This is not an effective strategy and will only hinder students from progressing. The Jigsaw The Jigsaw cooperative learning strategy is another effective method to differentiate instruction. In order for this strategy to be effective, students must work together with their classmates to complete an assignment. Heres how to works: Students are divided into small groups and each student is assigned one task. This is where the differentiation comes in- each child within the group is responsible for learning one thing, then bringing the information that they learned back to their group to teach their peers. The teacher can differentiate learning by choosing what, and how, each student in the group will learn the information. Here is an example of what a Jigsaw learning group looks like. Example of a Jigsaw Cooperative Learning Group: Students are divided into groups of five students. Their task is to research Rosa Parks. Each student within the group is given a task that suits their unique learning style. Here is an example. Student 1: Create a fake interview with Rosa Parks and find out about her early life.Student 2: Create a song about the Montgomery bus boycott.Student 3: Write a journal entry about Rosa Parks life as a civil rights pioneer.Student 4: Create a game that tells facts about racial discrimination.Student 5: Create a poster about Rosa Parks legacy and death. In todays elementary schools, classrooms are not taught with a â€Å"one size fits all† approach. Differentiated instruction allows for teachers to meet the needs of all learners, while still maintaining high standards and expectations for their students. Whenever you teach a concept in a variety of different modalities, you increase the chances that you will reach each and every student.

Singapore Research Paper Example | Topics and Well Written Essays - 1500 words

Singapore - Research Paper Example At the end of that period, the economy expound by 7.7%, reducing the level of unemployment to 2.1% and the level of employment being 235,000 (World Trade Organization, 2008, p. 112). The level of inflation, on the other hand, reduced from 4.9% to 3.5% this year. Singapore is one of the richest nations in the world. This has been facilitated by the removal of trade barriers, letting over 99% of the rest of the world to visit the country for trade without imposing a tax on them. This means that it is easy to import and export goods from and to other countries of the world and shows how open the country is. The currency used in Singapore is the Singapore dollar denoted as SD. It is almost equivalent to the US dollar with the exchange rate being 1USD =1.23 SD meaning that it is weaker than the US dollar by 0.23 (Huff, 1997, p. 44). Trade (expressed in billions of USD): Singapore Exports Imports 1975 5.375 8.133 1980 19.376 24.007 1985 22.812 26.285 1990 52.752 60.899 1995 118.268 124.507 1998 109.895 104.719 (International Monetary Fund, 1999) Trade is one the major factors that facilitate the growth of an economy since it earns the country foreign exchange that can be used to develop other sectors of that economy. It involves one country exporting goods that it produces more to avoid wastages and also importing goods that it lacks to avoid shortages. In this, it ensures resources are used appropriately and fully. Singapore’s current export stands at 41,538,700 showing a decrease by about 1,028,330.7 as compared to the previous period (Gerber, 2007, p. 94). Its major exports include: Aircraft and its parts Singapore is ranked number one among the many countries that provide aerospace design, manufacturing services and maintenance. It has all the required equipment to facilitate this, and this has also enabled it to capture a large market in Asia. It has created employment opportunities to the citizens, having over 18,000 employees in this sector. Oil and Gas Singapore is in the top three major traders of oil, and it has become the most important center for shipping in Asia. Oil is being used all over the world, and this is a major source of revenue for the government for different countries (Huff, 1997, p. 64). Since all the countries use oil and gas to run their daily activities, means that they have to purchase it. Singapore being one of the major exporters of oil and gas, it earns a lot, and this helps to improve its economic performance. Computers Computers are very essential in raising the total productivity and in transformation of business processes. Many of the citizens in Singapore have access to computers, and this has greatly contributed to its economy. Some of the computers produced are exported to the other part of the world, earning the country foreign exchange while others are used locally to facilitate or ease production of other products. The total trade value it obtains from export of computers and printers is about 1 2.5 billion (World Trade Organization, 2008, p. 119). Telecommunication Equipment Internet is very useful in the modern world. Many businesses advertise their products online as it is cheap and attracts many customers all over the world. With networking, it is easy to get more ideas on how you can compete globally through improving the quality of your products. Singapore provides the best network in the world and is in the