Mohandes Ghandi essays

Mohandes Ghandi articles Gandis legend started in 1888, when he headed out to England. There were a few significant impacts that he experienced here: the Western material style of life, which he chosen not to follow, and in the straightforward Russian method of living he found. It was here that he built up a feeling of the nearness of God in his life and the lives of men. Gandhi at that point come back to India and contemplated law in Bombay, however he immediately criticized it, feeling that it was improper and couldn't fulfill one's still, small voice. Regardless of this, he utilized his tutoring to help argue for Indian pioneers in South Africa that were being persecuted by the white populace. His own encounters, including being catapulted from a train, of not being permitted indistinguishable rights from others lead him to start a development to support his kin. While in South Africa, Gandhi made himself poor so he could relate to his the laborers. He at that point continued to begin a province that comprised of manhandled workers. The province became extremely huge and numerous urban areas were injured by the absence of workers. The legislature responded to this by imprisoning Gandhi a few times alongside numerous other of his supporters. The war he battled was one without weapons, as of now Gandhi was en route to beginning his vocation of peaceful battles. The primary thought behind Gandhi's lessons was peacefulness. He accepted that the executing of man or brute is an indefensible sin. Numerous who advanced these lessons of Gandhi basically accepted that it was their lone alternative for opposing government as opposed to having an ethical conviction towards his lessons. He instructed that the weapon that could be utilized was the heart of the assailant. Moreover, he instructed that one should act rather be held under compliance. Additionally, Gandhi firmly had confidence in maintaining the station framework, accepting that an individual of one standing should remain a piece of that rank. He additionally maintained the old Hindu convention of se ... <!

Ratio Analysis Case Speech or Presentation Example | Topics and Well Written Essays - 750 words

Proportion Analysis Case - Speech or Presentation Example Financial specialists of the organization view it as a poor venture since it has poor present and future execution. They foresee lower development later on. To the extent the prosperity of the normal investors are concerned, the organization can give them a few returns as profits despite the fact that it may be lower than that of different organizations in the business. Stephens Company has a higher gross edge rate inferring sensible benefit as the organization is keeping overhead expenses in charge. Regarding liquidity, the firm is generally fluid. Its present proportion is more prominent than one significance it can meet its close term commitments without hardly lifting a finger. Its speedy proportion is short of what one suggesting that itâ is unfit to meet its momentary utilizing its most fluid resources. The organization is less fluid than different organizations in the business since it has lower fast and current proportions. As far as proficiency, the organization is less proficient in dealing with its liabilities and utilizing its advantages for create pay. Its normal assortment and deals period are more than that of different organizations in the business. The company’s proficiency in gathering its receivable is not as much as that of the business. Also, the organization has higher days’ stock available. As far as influence, the organization utilizes more obligation than value. It has an obligation to value proportion of 2. It is exceptionally utilized than different organizations. Indeed, however it is profoundly utilized, it has more spread for the intrigue cost (TIE=3.08 times), yet the spread is not as much as that of different organizations in the business. When all is said in done, the organization can pay both the long haul and momentary obligations. The credit ought to be endorsed. First the organization makes a sensible benefit which is adequate enough for its day by day activities. Also, the organization has higher spread the for the premium cost suggesting lower chance because of chapter 11. At long last, the organization can give normal

Criminal Law Case Study Example | Topics and Well Written Essays - 1750 words

Criminal Law - Case Study Example Alan has a suspicious character and is inclined to despondency. Betty is Alan's better half. She is engaging in extramarital relations with Clive and doesn't hide this reality structure Alan who feels disparaged and irate. Betty gets back home structure the bar one day and reports to Alan that she is going to leave him for Clive. She gathers her packs and goes. Not realizing what to do, Alan gets a chasing rifle and goes looking for Clive. He glances through the bar window and sees both Betty and Clive together. While training in on Clive with the rifle, Dennis, an old companion from the bar, lurches over Alan and gives him a hard slap on the back. Alan lurches while pulling the trigger and shoots a paraffin light on the bar. It lights and the bar bursts into flames. The proprietor of the bar, Ed, has heaped boxes before the fire exits so the main getaway is through the thin entryway. Clive passes on in the fire and Betty falls in an endeavored escape. She is taken to the medical cli nic however is analyzed as being in a 'persevering vegetative state. She gets life bolster treatment. Following one month, be that as it may, Doctor Fiona concludes that Betty is probably not going to until kingdom come awareness thus approves the end of life support. Benny kicks the bucket fourteen days after.In request to show up answer to every one of the inquiries, let us take initial a review on how criminal risk might be brought about in the commission of an offense in the United Kingdom and the accessible protections he can use to reduce or even refute his criminal obligation. The Concept of Crime and Criminal Liability In practically all criminal laws, wrongdoing is characterized as a demonstration or exclusion infringing upon a set up law of where the wrongdoing was perpetrated. Act alludes to an unmistakable development of any piece of the body, while oversight alludes to one's inability to act or to play out a legal obligation which he is obliged to do. All together for a demonstration or oversight to be considered as a wrongdoing, there must be a law rebuffing that demonstration or requiring an individual to perform such legal obligation. Such laws might be the precedent-based law that are used in the United Kingdom, or a rule, similar to the Modern Penal Code, which is passed by the lawmaking body of nations like the United States. Wrongdoing is a conventional term. It is utilized conversely with the term lawful offense, infringement or infraction by the criminal law of different nations. In the United Kingdom, a demonstration or oversight deserving of law is called as offense. The violator might be named as guilty party or respondent. A wrongdoing might be submitted against an individual like homicide, against a property like robbery, and against respect like maligning or captivating against respect. At the point when an individual submits an offense, he is generally exposed to two liabilities. First is the common risk which is the installment of the harms fit for financial estimation in money related structure; and the second is the criminal obligation which will expose the wrongdoer to life detainment, detainment for quite a while, or even capital punishment, whenever saw as blameworthy. This exploration will just talk about that offenses that can be perpetrated against people in the United Kingdom, the criminal obligation the wrongdoer may bring about, and the accessible guards he can use to decrease or even refute his criminal risk. Actus Reus and Mens Rea Under the English custom-based law, criminal risk must be acquired if two of its fundamental components are available which are the actus reus and the mens rea. These fundamental imperatives of criminal risk depended on the custom-based law purview of the United Kingdom and are communicated in the Latin standard actus non facit reum nisi mens sit rea, which signifies a demonstration doesn't make an individual blameworthy except if (his) mind is

Literary Features and Devices - 1100 Words

Literary Features and Devices (Other (Not Listed) Sample) Content: Name:Tutor:Course:Date:Literary features and devicesIntroductionA literary device and features refer to the distinctive arrangements employed by speakers or to some extents writers within their pieces of work so as to pass their messages appropriately in a manner which is simple to their listeners or rather readers. When used appropriately, various literary features and devices assists listeners and readers towards appreciating, interpreting as well as analysing the speech delivered or to some extent the literary work that has been written (Jafarl and Ali 33). They are very significant parts of speech that are being employed by most of the speakers on most of their speeches. Besides, such devices help speakers together with the writes to pass their messages in an appropriate manner.Case study speechA speech by David Cameroon just before the September 18, 2014 Scottish independent vote carried several literary devices that assisted the Prime minister to win the heart o f Scottish voters votes during that period. The major task that Mr. Cameroon was having indeed, was to convince Scottish voters towards voting for a particular course, that is, the referendum. The referendum was to determine whether Scotland as a nation was to be ripped off from the UK or not. These are some of the literary devices Mr. Cameroon utilized in his speech as well as what those literary devices meant as portrayed within the speech excerpt Foreshadowing- this is a literary device where a speaker or rather a writer provides hints in advance of whatever is going come afterward within the speech or rather in a story. David Cameroon used foreshadowing in his speech. He was painting a picture of what shall take place in case Scottish votes voted to be separated from the UK. In his speech he said this is a decision that could break up our family of nations, and rip Scotland from the rest of the UK In this sentence Mr. Cameroon was trying to make Scottish voters to be aware of the future implications of voting in support of ripping Scotland from the rest of the UK. Foreshadowing as a literary feature made David Cameroon to score his point in this instance.Flashback- refers to the interruptions which writers or rather speaker typically places past occurrences with the intention of providing background or to some extent the context for the occurrence concerning the narrative if it is written piece or a speech like in the case of Mr. Cameroon .Through employing flashbacks, speakers and writers allow their listeners and readers towards gaining insight into the motivation of a character as well as offer the background towards any conflict which is arising .Sequences of dream and memories normally are the approaches employed in presenting flashbacks in any literary work or rather speech. David Cameroon remembered the way they built Scotland jointly. He saidand we built this home togetherThis further charged crowd to visualize how they struggled in building Scotland which they wanted to disintegrate from UK. It is very significant to make such audience to have a flashback of the past. Mr. Cameroon utterly did that in his speech in scoring a point. Indeed, this further charged the crowd to typically see the significance of voting to make Scotland be disintegrated from the UK. Symbolism- This is typically everywhere in all walks of life; symbolism normally on every occasion something is deemed to be representing something else (Shahar 89). It is a figurative speech which is employed whenever an author or rather a speaker needs to generate a particular emotion or mood within a piece of literature or in a speech (Shahar and Sheera 45). It is the utilization of objects, persons, situations or to some extent words in representing something else, such as a notion within a literal work or rather a speech. The typical kind of symbolism employed within the speech of David Cameroon incorporates the use of Metaphor. Metaphor refers to a compariso n which is made between two distinct objects without using the expressions 'as' or 'like.' For instance, Mr. Cameroon mentioned... British Lions this was figuratively used to show the braveness of the British people. This was meant to make the Scottish voters never to leave or rather vote in favour of separating from the Lions to mean that the British are never typically fearful but rather brave. Another instance where symbolism is employed was when Mr. Cameroon was telling the Scottish voters that for citizens of Scotland to away is like a painstaking constructing a home, then finally walking through the door then subsequently throwing away the door key. This is symbolized as Mr. Cameroon likened the disintegration of the Scottish people from the UK with a scenario explained above. Through the use of such symbolism, the audience gets to think deeply about their move of ripping from UK. They get to think of the positive as well as negative implications as placed by Mr. Cameroon in his figurative speech where he compared such kind of ripping off with a painstaking building a house.Rhetoric question- This is a query which the speaker can ask the audience exclusive of anticipating for an answer from the listeners (SÃ ©raphin 20). Such questions could be ones which do not require answers. The questions might similarly be the ones which have obvious answers, though the speaker has asked them with an intention of making a point or... Literary Features and Devices - 1100 Words Literary Features and Devices (Other (Not Listed) Sample) Content: Name:Tutor:Course:Date:Literary features and devicesIntroductionA literary device and features refer to the distinctive arrangements employed by speakers or to some extents writers within their pieces of work so as to pass their messages appropriately in a manner which is simple to their listeners or rather readers. When used appropriately, various literary features and devices assists listeners and readers towards appreciating, interpreting as well as analysing the speech delivered or to some extent the literary work that has been written (Jafarl and Ali 33). They are very significant parts of speech that are being employed by most of the speakers on most of their speeches. Besides, such devices help speakers together with the writes to pass their messages in an appropriate manner.Case study speechA speech by David Cameroon just before the September 18, 2014 Scottish independent vote carried several literary devices that assisted the Prime minister to win the heart o f Scottish voters votes during that period. The major task that Mr. Cameroon was having indeed, was to convince Scottish voters towards voting for a particular course, that is, the referendum. The referendum was to determine whether Scotland as a nation was to be ripped off from the UK or not. These are some of the literary devices Mr. Cameroon utilized in his speech as well as what those literary devices meant as portrayed within the speech excerpt Foreshadowing- this is a literary device where a speaker or rather a writer provides hints in advance of whatever is going come afterward within the speech or rather in a story. David Cameroon used foreshadowing in his speech. He was painting a picture of what shall take place in case Scottish votes voted to be separated from the UK. In his speech he said this is a decision that could break up our family of nations, and rip Scotland from the rest of the UK In this sentence Mr. Cameroon was trying to make Scottish voters to be aware of the future implications of voting in support of ripping Scotland from the rest of the UK. Foreshadowing as a literary feature made David Cameroon to score his point in this instance.Flashback- refers to the interruptions which writers or rather speaker typically places past occurrences with the intention of providing background or to some extent the context for the occurrence concerning the narrative if it is written piece or a speech like in the case of Mr. Cameroon .Through employing flashbacks, speakers and writers allow their listeners and readers towards gaining insight into the motivation of a character as well as offer the background towards any conflict which is arising .Sequences of dream and memories normally are the approaches employed in presenting flashbacks in any literary work or rather speech. David Cameroon remembered the way they built Scotland jointly. He saidand we built this home togetherThis further charged crowd to visualize how they struggled in building Scotland which they wanted to disintegrate from UK. It is very significant to make such audience to have a flashback of the past. Mr. Cameroon utterly did that in his speech in scoring a point. Indeed, this further charged the crowd to typically see the significance of voting to make Scotland be disintegrated from the UK. Symbolism- This is typically everywhere in all walks of life; symbolism normally on every occasion something is deemed to be representing something else (Shahar 89). It is a figurative speech which is employed whenever an author or rather a speaker needs to generate a particular emotion or mood within a piece of literature or in a speech (Shahar and Sheera 45). It is the utilization of objects, persons, situations or to some extent words in representing something else, such as a notion within a literal work or rather a speech. The typical kind of symbolism employed within the speech of David Cameroon incorporates the use of Metaphor. Metaphor refers to a compariso n which is made between two distinct objects without using the expressions 'as' or 'like.' For instance, Mr. Cameroon mentioned... British Lions this was figuratively used to show the braveness of the British people. This was meant to make the Scottish voters never to leave or rather vote in favour of separating from the Lions to mean that the British are never typically fearful but rather brave. Another instance where symbolism is employed was when Mr. Cameroon was telling the Scottish voters that for citizens of Scotland to away is like a painstaking constructing a home, then finally walking through the door then subsequently throwing away the door key. This is symbolized as Mr. Cameroon likened the disintegration of the Scottish people from the UK with a scenario explained above. Through the use of such symbolism, the audience gets to think deeply about their move of ripping from UK. They get to think of the positive as well as negative implications as placed by Mr. Cameroon in his figurative speech where he compared such kind of ripping off with a painstaking building a house.Rhetoric question- This is a query which the speaker can ask the audience exclusive of anticipating for an answer from the listeners (SÃ ©raphin 20). Such questions could be ones which do not require answers. The questions might similarly be the ones which have obvious answers, though the speaker has asked them with an intention of making a point or...

How to Assess Information and Be Able to Create Strategies to Increase Personal Networking Free Essay Example, 1750 words

Working in the unlimited space will require an understanding of both customers and employee, and they can choose to work in a shift that will also call for understanding. The business should use external sources like the internet and the web to research the contact information that will enable clear and fair agreement terms with Samsung. By use of the in-person interview on the employees about implanting a 24/7 working hour, management noted that most of the customer advocate for it if they were paid extra cash. About decision workers to work in a shift, the interview indicated most employees would prefer the business to relocate because the method would cause control issues. (P1.4) I would recommend the company to work for the suggested 24/7 per year, and the shift of workers will allow efficiency and control. The company is facing the lease issue and due to the new contract, the available space is not involved in the contract operation. Therefore, the management should consider wo rking in the shift, where it can decide 75 employees to work day time and the other 75 at night. We will write a custom essay sample on How to Assess Information and Be Able to Create Strategies to Increase Personal Networking or any topic specifically for you Only $17.96 $11.86/page For instance, the issue of the lease will require brainstorming to evaluate the different alternatives of the employees regarding the issue. This decision tool provided an alternative like relocating, renewing the lease, and ask for more space on the same premises in order to maintain the customers. Zolt n and David (2010, P. 37) indicate that the use of cultivating decision tool will reduce a long list of ideas and allocate priorities fast on the ideas with a high degree of the employee agreement.

Alcohol Research Essay - 2723 Words

Alcoholism is a prominent substance abuse issue in Western society. The treatment method of controlled drinking as opposed to abstinence is a continuing cause of controversy in alcohol research to this day. The US is different from Europe in its acceptance of controlled drinking as a goal of treatment: â€Å"in the US alcohol dependence is typically depicted as a ‘recurring disease’ and the ‘successful abstainer’ as a ‘recovering’ though never ‘recovered’ alcoholic† (Coldwell, 2005). Depending on the alcohol abuse patient’s individual characteristics, either controlled drinking or abstinence is chosen as a treatment. Alcohol treatment in Canada, however seems to incorporate both mechanisms as shown in the study by Rush and Ogborne (1986).The†¦show more content†¦Alcohol dependence is known to be the most severe form of alcohol abuse. A person becomes so dependent on alcohol consumption that he/she loses sight of all the other important things going on around him/her. Family matters and social responsibilities become secondary worries to his/her primary concern for existence, which is drinking (Stephens, 2007). Nearly fourteen million Americans are somewhat dependent on alcohol. Alcohol dependence is more prominent in men, and young adults ages 18-29 (Stephens, 2007). According to a study done by Saitz â€Å"85,000 deaths, along with substantial disability from medical and psychiatric consequences, injuries and â€Å"secondhand† effects (ex: motor vehicle crashes) are attributed to the use of alcohol† (Saitz, 2005). Studies have shown that the amount of drinking that goes on in colleges is higher than anywhere else and that alcohol is the underlying cause in 50% of date rape cases. There is a strong negative correlation between low GPA scores and the amount of alcohol consumption in college students. The drinking age has been raised in many states in an effort to curtail the number of car accidents; this movement has reduced the number of car accidents (Barlow and Durand, 2006). Alcohol dependence has a much more pronounced medical effect on women than on men. Medical problemsShow MoreRelatedAlcohol Research Paper1257 Words   |  6 PagesAlcohol Research Paper Alcohol plays too significant a role in society today and should be an after thought as opposed to the most essential addition to any social event. Alcohol creates numerous social, economic, and health problems that could very easily be stopped if it played a less influential role in every day events. The use of alcohol is prominent in, but not limited to three social circles that include students, family groups, and religious gatherings. Experts have much toRead MoreAlcohol Addiction Research Paper2729 Words   |  11 Pagesmentally and physically dependent on alcohol, and who would most likely have withdrawal symptoms upon trying to quit. This dependence prevents most alcoholics from being able to control when they drink and how much they drink. For that reason, alcoholics usually drink to excess despite the consequences. Alcoholism, like any addiction, is a chronic disorder which involves continued use despite negative consequences and requires ongoing treatment and man agement. This research paper will cover many aspectsRead MoreResearch on the Attitude of the Irish on Alcohol720 Words   |  3 Pages†¢ Qualitative research This research is carried out when we want to describe and understand experience, ideas, beliefs and values. Researchers aim to gather a deep understanding of human behaviour and the reasons that govern such behaviour. The qualitative method investigates the reasons behind the decision making process, not just what, where and when. Therefore, smaller but more focused samples are often used rather than large samples. Focus groups, in-depth interviews and content analysisRead MoreResearch Synthesis Of Alcohol Caps3200 Words   |  13 Pages Research Synthesis of Alcohol Caps to Reduce Central Line Infections Amy D. Kramer Point Loma Nazarene University â€Æ' Abstract Background: Central-line associated bloodstream infections (CLABSIs) cause significant morbidity, mortality, and increased health care costs (Ramirez, Lee, Welch, 2012; Sacks et al., 2014; Wright et al., 2013; The Joint Commission, 2012). Aim: The purpose of this review was to synthesize the literature to determine whether the use of alcohol-impregnatedRead MoreA Research Study On Alcohol Abuse836 Words   |  4 Pagesproximal determinants of 8th and 10th graders’ alcohol abuse would be conducted using a nationally representative sample from the Monitoring the Future study to understand its pathways. It is expected that Bandura’s concept of â€Å"reciprocal determinism† related to Social Learning Theory (1978) and Life Course Theory (Elder, 1998) as developmental theory will help explain that victimization (a risk factor) as a direct or indirect predictor of adolescents’ alcohol abuse, as well as interpersonal relationshipRead MoreFetal Alcohol Disorde r Research Paper1227 Words   |  5 PagesFetal alcohol spectrum disorder (known as FASD), is a term which encompasses a wide variety of negative health consequences as a result of exposure to alcohol while in the womb (Williams, 2006). This exposure has the potential to cause severe, permanent brain damage leading to cognitive and behavioural deficiencies throughout childhood and adolescence (Brown et al., 2015). FASD only occurs within the general population of North America in approximately 9.1 out of every 1000 births (McLachlan et alRead MoreResearch Proposal- Alcohol Abuse Leads to Domestic Violence1471 Words   |  6 PagesDetermining whether Alcohol abuse leads to Domestic Violence Abstract This study seeks to analyze and examine the effects that alcohol abuse may have on domestic violence cases. The main goal of this study is to determine whether or not alcohol or alcohol abuse really has an affect on people and if it causes domestic violence or not. This study will be helpful in many ways and instances and it will help those who are still wondering whether or not these to completely different socialRead MoreUncovering a Relationship Between Alcohol and Violence Using Correlation Research979 Words   |  4 PagesCorrelation research reveals a pattern between two variables that have been measured several times. To uncover a relationship between alcohol and violence, I would use the correlation research. Using naturalistic observation, I would observe public intoxication at common bars or clubs, and involve accessible records of already convicted violent offenders that acknowledge the use of alcohol. I would choose this method because I believe this would be an abunda nt amount of knowledge that could properlyRead MorePreventative Measures of Alcohol Consumption in Kazakhstan1278 Words   |  6 Pagessociety has identified the increase of levels of alcohol consumption as a major problem, along with corruption, poverty, unemployment, and epidemic illnesses. Current levels of alcohol consumption would seem to be high enough to place Kazakhstan amongst the heaviest spirits-drinking countries in the world, although not high enough for the top place. Many of Kazakhstani social, demographic and health problems are attributable to the misuse of alcohol. According to Davis, this view is shared with someRead MoreThe Effects Of Alcohol Consumption For 100 Current And Past Male / Female Essay1467 Words   |  6 Pageschanging New Zealand s alcohol laws in December 2012 and December 2013 (New Zealand Government, 1989, 1999, 2012, 2013) were aimed at improving New Zealand s drinking culture and reducing the harm caused by excessive drinking, however alcoho l has become more readily available in more places over the years. Previous studies have continued to look at whether such changes have made a difference to our drinking culture. The purpose of this report is to focus on the comparison of alcohol consumption for 100

Financial Position Elegant Hotel Vs Easy Hotel Plc †Free Sample

Question: Discuss about the financial position of Elegant Hotel? Answer: Introduction Ration analysis is the analysis of financial data of financials. It is based on Items or informations provided in the Balance Sheet, Income Statement Etc. It is used to measure the organisation's operating and financial performance. Ratios provide the overview to users of financial statement. Some of the ratio which are calculated are as below of the companies whose summary are stated above:- Users of Financial Statements Internal Users Top Management of the Company Top management includes Board of directors, Seniors Managers, Managing Directors etc. of the company. They are concerned with the direct decision making of the company. They need a financial statement to assess the financial performance and position of the company while taking appropriate decisions to improve companys future results. Debtors Turnover Ratio Particulars 2015 2014 2013 ELEGANT HOTEL PLC Debtors 3.2 3.99 2.11 Sales 60 58 52 Working 0.16 0.16 0.14 Debtors Turnover (in Days) 19.47 25.11 14.81 EASY HOTEL PLC Debtors 0.37 0.81 0 Sales 5.54 3.54 2.64 Working 0.02 0.01 0.01 Debtors Turnover (in Days) 24.38 83.52 0.00 (Annual Report, n.d.), (HARGREAVES, n.d.) Analysis:- It shows the time gap between credit sales and the cash collection Summary:- ELEGANT HOTEL PLC :- Debtors turnover of the company has improved from the past years and company should try to maintain its ratio. EASY HOTEL PLC :-The Company should control its ratio as its compitors are maintaining good ratio as compared. Sales to Working Capital Ratio Particulars 2015 2014 2013 ELEGANT HOTEL PLC Sales 60 58 52 Working Capital -0.93 -1.66 4.02 Sales to Working capital Ratio -64.52 -34.94 12.94 EASY HOTEL PLC Sales 5.54 3.54 2.64 Working Capital -3.74 -2.61 -8.68 Sales to Working capital Ratio -1.48 -1.36 -0.30 (Annual Report, n.d.), (HARGREAVES, n.d.) Analysis:- Sales to working Capital shows that how much times is the sales against working capital Employees Employees are the human resources of the company. They are the asset of the company in which they are working. They would give their best to the company if the company is paying suitable incentives (both monetary and non-monetary) to them. With the help financial statements employees of any organization can assess the profitability of the company and its capacity to distribute such profit to its employees. Financial statements help employees to know the consequence of the companys position on their remuneration. Operating Profit Ratio Particulars 2015 2014 2013 ELEGANT HOTEL PLC Operating Profit 8.94 14 11 Revenue 60 58 52 OP Ratio [(Operating Profit/Sales *100)] 14.90 24.14 21.15 EASY HOTEL PLC Operating Profit 0.93 0.68 1.34 Revenue 5.54 3.54 2.64 OP Ratio [(Operating Profit/Sales *100)] 16.79 19.21 50.76 (Annual Report, n.d.), (HARGREAVES, n.d.) Analysis:- Operating profit ratio shows the Companys profitability from its main operation. Higher the ratio, better is the company. Summary:- ELEGANT HOTEL PLC:- OP ratio of this company shows that profit of the company are increasing in the first two years while it is decreasing in the current year. It shows that company should control its expenses to increase its profit margin. EASY HOTEL PLC :- OP ratio of this company shows that profit of the company has decreased over last two years. It shows that company should control its expenses to increase its profit margin. Shareholders Shareholders are the persons who entrust their valuable resources in the hands of the management of the company with good faith in order to get high returns. So with the help of financial statements, shareholders can examine that whether their money has been utilized for the defined purpose or they are being deceived. Financials of a company can help them in analyzing the profitability and viability of the investment made by them. They can also assess the risk and return of the investment and can take future suitable decisions. Debt to Equity Ratio Particulars 2015 2014 2013 ELEGANT HOTEL PLC Debt 46 117 121 Equity 106 43 34 Debt to Equity Ratio 0.43 2.72 3.56 EASY HOTEL PLC Debt 7.2 7.2 0 Equity 32 33 3.41 Debt to Equity Ratio 0.23 0.22 0.00 (Annual Report, n.d.), (HARGREAVES, n.d.) Analysis:- Debt to Equity shows that the organisation has how much of debt and remainning is equity. Ideally it should be 50% Summary:- ELEGANT HOTEL PLC :- Earlier the Debt to Equity ratio of company was higher but now it is controlled and as per standards EASY HOTEL PLC :-The Company's ratio is good as per the standards and company is maintaing its ratio. Debt to Asset Ratio Particulars 2015 2014 2013 ELEGANT HOTEL PLC Debt 46 117 121 Assets 162 169 162 Debt to Asset Ratio 0.28 0.69 0.75 EASY HOTEL PLC Debt 7.2 7.2 0 Assets 44 44 13 Debt to Asset Ratio 0.16 0.16 0.00 (Annual Report, n.d.), (HARGREAVES, n.d.) Analysis:- It is used to calculate that how much of assets are being funded by the debt Summary:- ELEGANT HOTEL PLC :- It is visible that company has improved its ratio by reducing the debt. EASY HOTEL PLC :- It is visible to that the debt was less in the company finance portfolio. As far as concern the comoany is continuously maintain the same debt to asset ratio. External users Banks and Financial Institutions For doing day to day operations company needs more and more funds. So it approaches bank and financial Institutions for borrowing monies. In such case banks and institutions need Financials of the company to decide whether to grant the loan or not. Financial statements clearly show bank officials the financial health of the company. They can judge with the help of its profitability and liquidity, whether the company will be able to repay the principle with due interest on time or not. Liquid Ratio Particulars 2015 2014 2013 ELEGANT HOTEL PLC Liquid Assets 9.21 16.8 11.97 Current liabilities 12 15 14 Liquid Ratio (Liquid Assets/ Current Liabilities) 0.77 1.12 0.86 EASY HOTEL PLC Liquid Assets 23 24.89 0.85 Current liabilities 4.11 3.47 8.71 Liquid Ratio (Liquid Assets/ Current Liabilities) 5.60 7.17 0.10 (Annual Report, n.d.), (HARGREAVES, n.d.) Analysis:- Liquid ratio is the abality of a company to meet its financial obligations in very short term Summary:- ELEGANT HOTEL PLC :- Liquid Ratio of this company shows that the company needs to improve its liquidity. At least Liuid ratio should be 1. EASY HOTEL PLC :- Liquid ratio of the company is very good. It can easily pay its short term financial liability. Current Ratio Particulars 2015 2014 2013 ELEGANT HOTEL PLC Current Assets 12 19 15 Current liabilities 12 15 14 Current Ratio (Current Assets/ Current Liabilities) 1.00 1.27 1.07 EASY HOTEL PLC Current Assets 23 25 0.88 Current liabilities 4.11 3.47 8.71 Current Ratio (Current Assets/ Current Liabilities) 5.60 7.20 0.10 (Annual Report, n.d.), (HARGREAVES, n.d.) Analysis:- Current ratio is helpful in calculating liquidity position of the company. Idle ratio is 2:1 Summary:- ELEGANT HOTEL PLC :- The company's lquidity ratio is less than standard which cleary means that the company is short of liquid resources. EASY HOTEL PLC :- Current ratio of the company in 2013 is less but company improved its position in later years. But ratio is too high which means that company have idle resources which are not being utilised properly. Government The Government requires financial statements of a company for various purposes. Government levy taxes on the profits of the company. So to assess the correctness of the tax calculated and paid by the company government needs financials of the company. Moreover government has to evaluate the position of the economy by computing the financial position of companies in various industries for its various relevant decision relation to fiscal and tax norms. Net Profit Ratio Particulars 2015 2014 2013 ELEGANT HOTEL PLC Net Profit 4.89 9.39 6.11 Revenue 60 58 52 NP Ratio [(Net Profit/Sales *100)] 8.15 16.19 11.75 EASY HOTEL PLC Net Profit 0.61 0.41 1.01 Revenue 5.54 3.54 2.64 NP Ratio [(Net Profit/Sales *100)] 11.01 11.58 38.26 (Annual Report, n.d.), (HARGREAVES, n.d.) Analysis:- Net profit ratio measures the profitabilty of a company in relation to its sales. Higher the ratio, better is the company. Summary:- ELEGANT HOTEL PLC :- Net Profit ratio of this company shows that profit of the company are increasing in the first two years while it is decreasing in the current year. It shows that company should control its expenses to increase its profit margin. EASY HOTEL PLC :- Net Profit ratio of this company shows that profit of the company has decreased over last two years. It shows that company should control its expenses to increase its profit margin. Prospective Investors In todays scenario people want to invest their idle funds in such instruments where they can earn high returns. If the financials of a company are showing better performance of the company then such investors would endow their funds in the company. Financial statements allow potential investors to evaluate the viability of investing by clearly showing profitability of the company, its earnings in totality and per share, etc. Comparison of financial statement s of two or more years could help new investors to calculate risk and return in a better way. Return On Equity Particulars 2015 2014 2013 ELEGANT HOTEL PLC Net Profit Available for Equity Shareholders 21 11 7.12 Equity 106 43 34 ROE Ratio [(NP available for ESH/Share Equity *100)] 19.81 25.58 20.94 EASY HOTEL PLC Net Profit Available for Equity Shareholders 0.67 0.8 1.01 Equity 32 33 3.41 ROE Ratio [(NP available for ESH/Share Equity *100)] 2.09 2.42 29.62 (Annual Report, n.d.), (HARGREAVES, n.d.) Analysis:- Return on Equity tell us that how much a investor earn on his investment. It is calculated in the percentage. Summary:- ELEGANT HOTEL PLC :- Return on equity of this company shows that profit of the company are for the investor is being around 20 to 25 % which is goo for the investors EASY HOTEL PLC :- Return on equity of this company shows that profit of the company is low as per Elegant Hotel PLC. It shows that company should control its expenses to increase its profit margin. Brief Summary about Company Elegant Hotels Group plc and all of its subsidiaries are engaged in the operation of hotels and restaurants. They have hotels on the island of Barbados. This Company is having ownership and operatesnearly five hotels (freehold). Daphne's (Italian beachfront restaurant) on the island of Barbados. Every hotel is a unique type of operating segment of the Company. The properties of the company (freehold), is total aggregate plot size of approximately 20 acres. Company has beachfront of 2,300 feet(approximately). The Company is having 480 rooms in its. Colony Club, Tamarind, The House, Crystal Cove and Turtle Beach are the five hotels of the company. Four (Out of Five) hotels are situated in Barbados known as the Platinum Coastalong the west coast. (Equities, n.d.) EasyHotel plc is a United Kingdom (UK) based owner, developer, operator. It has UK based franchisor of Easy Hotel branded hotels. Two segments are operated by the company and they operate it through: Owned properties and Franchising. The properties which are owned by company in segments and the operations related to them have been processed out it the company owned hotels and estates. Franchising segment which is being given to others on the basis of license of the companys brand name. 21 hotels and which are operational also are owned by the company. Three out of above hotels have around 390 rooms and 18 out of the above hotels have around 1450 rooms, which yields more. The company has its operations in around nine countries. The company sell its products which are its wholly owned through website.Hotels which are owned by company are located at Old Street in London, Glasgow and Croydon. EasyHotel UK Limited is its wholly owned subsidiary. Conclusion On the basis of our analysis it was found that the financial position of Elegant Hotel Plc is more sound in comparision to the Easy Hotel Plc .First coming to net profit ratio, Easy Hotel is having upper hand as compare to Elegant Hotel. Now if we look at the operational performance of both the company than it looks that both are operating at same level. While analyzing return to investors it seems that Elegant hotel is giving more return to the investors which is good for the valuation of Elegant Hotel but at the same time Elegant has to maintain its liquidity As liquid ration is too low of the Elegant Hotel. Whereas Easy Hotel is giving Constant return but they are mainating their liquidity which will Easy Hotel to meet their Short term liability. Same is the case with Current ration, Easy Hotel are placed safe but Elegant Hotel has to maintain their Current assets ratio and Liquid ratio. While going through the Debt to Asset ratio, both company are in line with the required ratio. Equity participation are both the company are good as debt are less than equity which will help company for future growth. 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