Compare and contrast the British and American political systems Essay

Look into the British and American political frameworks - Essay Example The most ideal ways are by contrasting diverse political frameworks of social orders from various geological areas. Since the customary and social estimations of every general public are extraordinary, the reasoning and the lifestyle would be altogether different whenever contrasted with each other. (Rabb, 2003, 45-57) In this manner, a political framework to one society is probably going to appear as something else whenever contrasted with another. Simultaneously, western culture may be new to the methods of the eastern culture and the other way around. Some of the time over the long haul, there grows new speculations of new political frameworks by extraordinary masterminds. So we see one political framework being changed to another. (Harman, 2003, 99-105) This demonstrates it's difficult to require some investment outline as various political frameworks created at various courses of events. In every general public they have embraced to a shared comprehension of what's privilege and what's going on. (Rabb, 2003, 45-57) For instance: Howard Becker recommends social gatherings make aberrance by making the guidelines whose infraction comprises abnormality, and by applying those principles to specific individuals and naming them as pariahs. (Harman, 2003, 99-102) Therefore now and again, we see unrests that achieve a totally different political framework, despite the fact that occasionally althea guarantees that was to accompanied the new framework evaporates some place. Legislative issues can't be nailed down to a solitary part of life, it happens all through society, it includes each part of our lives, however it is particularly moved in the cutting edge country state. It is the country express that sets up sovereign locale inside characterized boundaries...the state orders extreme force in that it remains over every single other affiliation and gatherings in the public ar ena; it's laws request the consistence of each one of the individuals who live inside its limits. (McWhirter, 1994, 36-42) In governmental issues there is an expression that says, power ruins, and total force taints completely'. What it implies is that each and every individual who drops by political force becomes tainted ethically from the open doors that this force carries with it. This truly applies to a great many people since they shape their profound quality in accordance with social weight. As such, from the outset they are frightened of society's dissatisfaction and discipline and along these lines maintain a strategic distance from impropriety, be that as it may, when force makes them solid, it diminishes social weight and accordingly they become undermined. (Rabb, 2003, 45-57) Religion is undoubtfully a major impact in the public eye however it has declined in nations like the US and UK in the previous century. Free enterprise is believed to be behind the purpose behind the decrease in sorted out religion in the US and UK. Every one of the three political frameworks noted above is a sort of vote based system. The specific idea of that vote based system can shift extensively be that as it may. In 1996 an expected 117 nations were on record as being majority rules systems (Sussman 1996, 118-125). Indeed, even in nations as comparative as the United States and Great Britain this is frequently the situation. The manner in which the United States sees delegate vote based system changes somehow or another from the manner in which this idea is seen in the United Kingdom. This change is clear in various parts of government, particularly as far as in general legislative structure. Majority rule government is surely an amazing and heavenly idea,

How to Write an Introduction to a Research Paper

How to Write an Introduction to a Research PaperIf you are writing an introduction to a research paper, then the answer to this question will help to answer some of the questions you may have. The reason that most students get this wrong is because they think that the entire paper is going to be written in the first paragraph of the introduction.This is not the case at all and a good chance for a student to get it wrong. The introduction should go at the end of the paper or in the beginning. This will give the reader a good introduction to the research paper and it will also give you the opportunity to show how thorough your research is.An introduction can be as simple as a few words on why the student is writing the paper. It can also be very long and detailed about what the student has learned. Just remember that the purpose of an introduction is to get people interested in what the student has to say and that is usually the key to any kind of introduction.How to write an introduct ion to a research paper is not a big issue if you know how to do it correctly. The trouble comes when you do not understand how to write an introduction and then do not take the time to learn how to do it. This can mean that the student loses interest in the paper because he does not know how to get the students' attention.A major problem that many students face is that they do not realize that their writing style needs to change for the introduction. Most students go through their years of high school with the same type of writing style and many times this does not work out well. Changing your writing style to something that will encourage more people to pay attention to what you are saying is the key to writing an introduction that gets your students' attention.You should start by writing your introduction in a way that will make it sound as if it is speaking directly to the reader. Use what you call a thesis statement and then let the summary statement to fill in the rest of the sentence. It is important that your writing style is engaging and personal and that you are able to introduce yourself and give your readers something to relate to.Once you understand how to write an introduction, then you can move on to the other parts of the paper. Try to keep the introduction brief and to the point. This will allow you to have a clear and concise summary of what the reader should know before moving on to the other sections of the paper.You do not want to lose your students attention by overloading them with information that they cannot process or that does not relate to their writing style. As a result, they will be less likely to read the rest of the paper. So, do not stress over writing the introduction, just relax and be sure that you have written the summary and thesis statement before you move on to the next section of the paper.

Effects and Information Free Essays

There are various diverse medical issues that may result from the nearness of irresistible microorganisms in recreational waters. Epidemiological investigations have indicated various unfavorable wellbeing results, for example, gastrointestinal and respiratory diseases, to be related with fecally contaminated recreational water. Proof from the World Health Organization (2003), proposes that the most incessant unfriendly wellbeing result related with introduction to fecally sullied recreational water is enteric disease, for example, self-restricting gastroenteritis. We will compose a custom exposition test on Impacts and Information or then again any comparable point just for you Request Now The vast majority of the pathogenic water-borne living beings are procured by ingesting sullied water since they influence the stomach related tract. Pathogenic living beings in excrement, for example, Salmonella, Giardia, Campylobacter and Cryptosporidium are known to cause gastrointestinal sicknesses, skin, ear, and eye diseases can likewise result from contact with tainted water (Peeples, 2007). There has been a reported relationship of transmission of Salmonella paratyphi, the causative specialist of paratyphoid fever, with recreational water use. Likewise, paces of typhoid in Egypt have been seen in among bathers from sea shores dirtied with untreated sewage (WHO, 2003). Different ailments related with recreational waters in the USA are recorded underneath (Center for Disease Control and Prevention, 2007): Vibrio vulnificus is a bacterium in a similar family as those that cause cholera. It typically lives in warm seawater since they require salt. Cryptosporidium is one of the most successive reasons for waterborne infection (drinking water and recreational water) among people in the United States and can be perilous in people with debilitated resistant frameworks. Vibrio parahaemolyticus is a bacterium in a similar family as those that cause cholera. It lives in bitter saltwater and causes gastrointestinal disease in people. V. parahaemolyticus normally possesses seaside waters in the United States and Canada and is available in higher focuses during summer. Pseudomonas aeruginosa, regularly called Swimmer’s Ear, is oftentimes brought about by contamination with a germ. This germ is basic in the earth and is infinitesimal so it can’t be seen with the unaided eye. Shigella microscopic organisms may sully water if sewage runs into it, or on the off chance that somebody with shigellosis swims in or plays with it, Shigella diseases would then be able to be gained by savoring, swimming, or playing with the defiled water. Noroviruses are a gathering of infections that cause the â€Å"stomach flu,† or gastroenteritis (in individuals. Noroviruses are found in the stool or regurgitation of tainted individuals and individuals can get tainted with the infection by eating nourishment or drinking fluids that are sullied with norovirus. Giardia intestinalis , a minute parasite which causes Giardia. Giardia causes diarrheal ailment, and is a typical reason for waterborne illness in people in the United States. Momentum recreational water-quality rules depend on contemplates directed during the 1970s and 1980s (Cabelli et al. 1975, 1979, 1982; Dufour 1984). The standard technique used to quantify recreational water quality require at any rate 24-48 hrs to culture fecal marker microorganisms states, for example, Enterococcus spp. or then again Escherichia coli. The refined alongside tallying the settlement shaping units, makes it incomprehensible for sea shore directors to evaluate the nature of water inside a solitary day. A huge disadvantage is that microbial water quality can change quickly (Boehm et al. 2002). Rules dependent on marker life forms that require very nearly two days to create, the extraordinary decent variety of pathogenic microorganisms transmitted by defiled water, and the trouble notwithstanding the expense of legitimately estimating every microbial pathogen in natural examples (Wade, Calderon, Sams, Beach, Brenner, Williams, Dunfor, 2006), are probably going to bring about both superfluous sea shore closings and the introduction of swimmers to low quality water. Likewise, ebb and flow marker microorganisms depend exclusively on fecal sullying and may not precisely evaluate the danger of illness because of endless other potential pathogens that cause skin, upper respiratory tract, eye, ear, nose, and throat sicknesses. An investigation done in 2004, evaluated that up to 40% of sea shore terminations are in blunder (Kim and Grant 2004). Earth911. com(n. d. ) furnishes people in general with explicit data in regards to the latest water quality conditions at nearby sea shores. Beaches911 gives data created and transferred straightforwardly by neighborhood government offices to incorporate the sort of microscopic organisms identified, or why the admonition is set up. Free examination or recorded revealing of water quality isn't given by Beaches911. The Beaches Environmental Assessment and Coastal Health Act (BEACH Act) expected EPA to create and distribute a rundown of discrete waterfront diversion waters adjoining sea shores or comparative purposes of access that are utilized by the open that determines whether the waters are dependent upon an observing and warning system. EPA’s BEACON, Beach Advisory and Closing Online Notification has the most recent data that states have sent to the EPA. Reference point is a breakdown of observed and unmonitored waterfront sea shores by province and answers the accompanying inquiries: †¢ what number warning activities were accounted for and to what extent right? †¢ What level of days were sea shores under a notice activity? †¢ How do 2007 outcomes contrast with earlier years? †¢ What contamination sources influence checked sea shores? States and nearby governments conclude whether to open or close a sea shore. They report that data to EPA, but since the states differ in how rapidly the data is sent, the EPA doesn’t consistently have ongoing reports. On the off chance that BEACON doesn’t have modern data, anybody scanning for sea shore data would need to discover their state’s data by reaching the local EPA office. In spite of the fact that there is a ton of data about which sea shores are tried and when, the diverse checking offices don't give explicit data in regards to water test results I. e. †sort of microscopic organisms distinguished, cautioning data in regards to those outcomes, and data depicting the wellbeing dangers of any identified ecological risk. References Boehm A. , Grant S. , Kim J. , Mowbray S. , McGee C. , Clark C. ,et al. (2002). Decadal and shorter period changeability of surf zone water quality at Huntington Beach, California. Environ Sci Technol 36(18):3885â€3892. Recovered 12 January 2009, from http://bars. acs. organization/doi/pdf/10. 1021/es020524u? cookieSet=1 Cabelli, V. , Dufour, A. , Levin, M. , McCabe L. , Haberman, P. , (1979). Relationship of microbial markers to wellbeing impacts at marine washing sea shores. Am J Public Health 69(7):690â€696. Recovered 12 January 2009, from http://www. pubmedcentral. nih. gov/picrender. fcgi? artid=1619103blobtype=pdf Center for Disease Control, (2007). National Center for Zoonotic, Vector-borne, and Enteric Diseases. Recovered 10 January 2009, from http://www. cdc. gov/healthyswimming/water_illness_a_to_z. htm Earth911. com(n. d. ), Beaches911-Beach Water Quality. Recovered 12 January 2009 , from http://www. earth911. organization/waterquality/list. asp? cluster=0 Kim, J. , Grant, S. ,(2004). Open mis-notice of waterfront water quality: a probabilistic assessment of posting blunders at Huntington Beach, California. Environ Sci Technol 38(9):2497â€2504. Recovered 11 January 2009, from http://bars. acs. organization/doi/pdf/10. 1021/es034382v Peeples, B. (2007). For what reason did my preferred sea shore close today?. Recovered 10 January 2009, from http://earth911. com/blog/2007/07/19/sea shores july/U. S. Ecological Protection Agency, EPA(n. d. ). Sea shore Monitoring and Notification. Retreived 12 January 2009, from http://www. epa. gov/waterscience/sea shores/specialized. html Wade, T. , Calderon, R. , Sams, E. , Beach, M. , Brenner, K. , Williams, A. , Dunfour, A. ,(2006). Quickly Measured Indicators of Recreational Water Quality Are Predictive of Swimming-Associated Gastrointestinal Illness. Ecological Health Perspectives, Vol 114(1): 24-25. Recovered 12 January 2009, from http://www. ehponline. organization/realfiles/individuals/2005/8273/8273. pdf WHO (2003). Rules for Safe Recreational Water Environments. Retreived 12 January 2009, from http://whqlibdoc. who. int/productions/2003/9241545801. pdf Step by step instructions to refer to Effects and Information, Papers

Plot Overview of Fahrenheit 451 by Ray Bradbury - Free Essay Example

Sample details Pages: 4 Words: 1054 Downloads: 4 Date added: 2019/04/10 Category Literature Essay Level High school Topics: Fahrenheit 451 Essay Ray Bradbury Essay Did you like this example? Summary A brief summary of the book An overview of the contents to be discussed in the text Main Body Exposition Conflict Rising Action Book Climax Falling Action Resolution Conclusion An overview of the content discussed in the text Brief comments Summary The book mentioned above is a fictional novel that explores a dystopian world where the people are forbidden from reading books and assessing any form of knowledgeable material. The story revolves around the protagonist who is known as Montag. He is a fireman who is at first proud of his job that involves burning the books that are confiscated from the people. Don’t waste time! Our writers will create an original "Plot Overview of Fahrenheit 451 by Ray Bradbury" essay for you Create order The protagonist transforms gradually and at last, he joins a rebel group that does not support the ideologies of the referenced society where reading is illegal. At last, the dystopian novel sends with the city that the protagonist lives being destroyed by atomic bombs. This text explores the plot overview in this novel using the Freytag pyramid elements of exposition, rising action, climax, falling action, and resolution. Exposition As mentioned earlier, the novel is set in a dystopian world where books are forbidden. The firemen are tasked with burning books rather than their usual role of putting out fires. The protagonist in the story is named Montag and at first, he is a proud fireman who does not see anything wrong with the society until he meets and befriends a teenager by the name of Clarisse McClellan. Unlike Montag, she is aware of the circumstances under which they live in and she becomes the main catalyst through which Montag reviews his career and life as a whole. In one instance, she asks him if he is happy with the life he lives and at this point, Montag evaluates himself and discovers that he is unhappy. Conflict While undergoing his normal duties as a fireman, Montag witnesses an old lady who chooses to commit suicide and burn together with her books rather than let the firemen take away the books. Driven by curiosity, he takes a book from her house and due to the fact that it is against the law to have books, he hides it under his pillow. This spans his journey of redemption from the ideologies of his society as the incident involving the woman who commits suicide disturbs him greatly. He cannot seem to settle down and relax after this incident as he keeps on replaying the horrific death of the old woman and the deep love she had for her books (Bradbury, 125). Rising Action The incident does not go unnoticed as the captain of the department; Beatty discovers that Montag has stolen a book judging from Montags refusal to go to work the next morning. Thus, Beatty lectures Montag and tries to show him the disadvantages of reading books and how important it is to get rid of them. It seems like Captain Beatty is well aware of books and reading as he knows plenty about them. Thus, he gives Montag one day to read the book so that Montag can find for himself the fact that books are not useful and they do not have any significant knowledge. Montag finds Faber, a former English professor to help him understand the book and 20 others that he had stolen through the years. Faber becomes his mentor in his quest to read books and acquire knowledge and they use a Radio device invented by Faber himself to constantly communicate with each other (Bradbury, 118). Climax One day, Montag returns home and finds his wife and two of her friends sitting idly watching Television and talking about useless stuff. Montag is angered by this as he cannot understand their lack of awareness on the issues that are facing their society at that moment including the possibility of an atomic warfare. This prompts him to start a discussion with the three of them ignoring Fabers objection to the idea. He ends up reading a poetry book to them and in the process; his wifes friends get emotional and start to cry (Bradbury, 31). After they leave, Montag answers his firemans alarm but he is shocked to find out that it was his house that was going to be burned as his wife had reported him to the authorities. Falling Action When the firemen come, Captain Beatty instructs Montag to burn his books. However, Montag cannot hear any of this and instead, he sprays the flamethrower at the Captain and kills him. This prompts Montag to flee the city where he wanders along the railroad tracks and bumps into homeless intellectuals (Bradbury, 138). Seeing that they are intellectuals who are also rebellious against the norms of the society, Montag joins them. Resolution These intellectuals start to teach Montag how to memorize texts from books as they hope that one day, it will be possible to reproduce the written works. Hence, they all hoped that a time will come when the society would allow the existence of written books again. Montag and his newfound colleges hear jets flying over them and an atomic bomb is dropped on the city by one of the jets totally destroying it. At this instant, Montag and other intellectuals pan how they will get back to the destroyed city to rebuild a society that was literate and interested in books and knowledge. Conclusion As seen from the text, the plot of the novel flows smoothly and it can be broken down to the five elements of the Freytag pyramid. Exposition is seen at the beginning when the originally ignorant protagonist meets and befriends Clarisse, an enlightened teenager. The conflict in the story comes up when Montag witnesses the suicide of an old woman who refuse to part with her books, which prompts him to steal one of her book. Later, his actions are discovered from which he rising action is built up resulting in a climax where Montag reads a book to his wife and her friends after which his wife shockingly tells on him. The falling action comes up when the protagonist has to flee the city after he kills the Captain with the resolution evident from the point he and his newfound intellectual colleagues plan how they will rebuild a literate society after the city is destroyed by atomic weapons. Works Cited Bradbury, Ray. Fahrenheit 451. Simon Schuster , 1997. Print.

Video Games Are Not Safe For Young Viewers - 914 Words

Vanderbilt blogger Emily Hughes states that video games have been around for over 50 years, starting as coin-operated console and computer games. Video games have progressed from simple 2-dimentional videos with simple controller actions to realistic and 3-dimentional videos that involve full attention mentally and physically. The first video game launched was Spacewar in 1962 where the objective of the game was for spaceships to battle to the death in space. The theme of fighting to the death has progressed on as a main theme in video games today. The growing theme of violence, fighting to the death, and gore have been becoming more popular and expected in video games leading to parents and the government to step in to set the boundaries of what type of video games are and are not safe for young viewers. The first uproar in the United States about violent video games was in 1976, over gaming company Exidy’s Death Race, an 8-bit arcade game in which a player’s car runs over stick figures, turning them into tombstones (Suddath). Death Race caused the United States’ first video gaming ethical terror. The United States was unsure on how to deal with young children getting ahold of violent video games and were focused on finding a way to keep the mental development of young child out of the games harmful way. The growth of moral uproar continued in 1993 where Mortal Kombat, which included extremely violent graphics and fatality moves, and Night Trap, in which a maleShow MoreRelatedThe Effects Of Violent Media On Children975 Words   |  4 Pagesviolet media causes children to build up aggression and are at risk to be more criminally active as adults. 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Painting What We See Within A Look at the Insides of Art...

Painting What We See Within: A Look at the Insides of Art Therapy One of the most memorable experiences I had last summer was visiting the American Visionary Art Museum in Baltimore, Maryland. (3)At this museum, professional artists had created none of the works hanging on the walls. Visionary art is an individualized expression by people with little or no formal training; the rules of art as a school did not apply here. While I was there, I learned that for many years, the artwork created by patients of mental institutions, hospitals, and nursing homes were disregarded and destroyed by their caretakers. After seeing what powerful and telling work came from many people in these situations, I found this information to be very†¦show more content†¦The theory behind it is that visualizing his or her feelings will help him or her to get beyond masking them through language. Imagine describing a dream. It is never quite possible to communicate effectively the images we are left by our subconscious. Art therapy allows the client or patient to re lay these images in a raw and powerful way. (1) During the therapy, a clients artistic ability is irrelevant. While the session is not just a relaxing diversionary activity, it is also not an art class. Most sessions are structured to help get the client started on a project, and oriented toward helping him or her reach specific goals. The idea is for the patient to be able to work at his or here own pace as the therapist helps them to explore the works significance. The therapist is not an interpreter of the clients art but rather a facilitator to his or her inner discovery. (5) Many art therapy practitioners agree that it is a good alternative to verbal therapy if the client does not speak English or is shy or frightened about verbalizing his or her feelings and experiences. If the latter is the case, it is often easier or less painful for the client to discuss the image, rather than to discuss him or her self directly. In this way, art therapy is at once both therapeutic and diagnostic. The act of creating helps the client to heal and allows the therapist to perceive implications from the process. As the therapist learns aboutShow MoreRelatedClement Greenberg Modernist Painting1062 Words   |  5 PagesClement Greenberg, â€Å"Modernist Painting† In his text entitled â€Å"Modernist Painting†, Greenberg focuses on the development of painting between the 14th and 19th century and emphasizes on what distinguishes Modernist painting from previous forms of painting, particularly those of the Old Masters. 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Mullan Ltd Ratio Analysis

Question: Evaluate the Mullan Ltd financial performance and position of the business? Answer: 1.0 Introduction This report evaluate Mullan Ltd financial performance and position of the business. The financial status is observed by analysis of income statement, balance sheet and ratio analysis of profitability and liquidity, efficiency, financial gearing and investment. The calculations are generated for each ratio through period of two financial years. The aims of this calculations is to represent information of overall business performance in relation with any further activities from investment, finance or operational perspective. The report also focused attention on working capital analysis and draw possible activities, which could improve the company financial position. In addition the report analyse and evaluate possible external financial investment from venture capitalist GF PLC. Furthermore the report observe, compare and justify four different external financial resources available as potential options for Mullan Ltd. 2.0 Mullan Ltd Financial overview Before detailed ratio analysis observation of the statement of financial position is important to indicate issues of company performance.According to (Atrill McLaney, 2013) overview in categories such assets and revenue, cash balance and debts are useful to identify issues, which ratios may not be able to detect: Decline the value of non-current assets and huge increasing in sales revenue. The non-current assets declined about 6% in 2015 (from 9.06m to 8.55m). Sales revenue expand about 67% from 15m (2014) to 25m (2015). Furthermore Mullan Ltd indicate slump in the figure of Land and buildings about 31% (from 6.96m in 2014 to 4.8m in 2015). According to Note 3 company increase their bank loan amount over freehold land and buildings. In this case decreasing the assets levelcould be the reason for refusing further loans and overdrafts.However the company increase investment in equipment and vehicles. This could be in relation with the planning expansion in US and China markets. Increasing in the working capital elements Inventories increased more than 4 times (from 700 thousands in 2014 to 3m in 2015). According to the current situationthis could be explained with company interests to invest on toys. Moreover the company aims to reserve this capital in stocks and secure further sales over the positive sales indications. In the other hand trade receivables level alarming that the company sales on credit position, which could be in relation with their interest of increasing the profit. Cash balance increase from 36 thousands in 2014 to 501 thousands and the result is significant comparing the 2years period, but however the amount received in cash over the figure of trade receivables is much lower and indicate weaknessesin the cash flow management. Debts and debts capacity In this segment of the analysis Mullan Ltd indicate negative signs over the positive sales revenue. Three elements warning and tight up the position of the business with further potential investors and lenders investments. Decreasing the level in Land and buildings and assets overall and increasing the amount of loan from 5.7m to 7m (Note3). Additionally also the bank overdraft (2.5m) used for paying damages during the situation in Indian factory. Usually investors and lenders are highly sensitive in decreasing the level of non-current assets. Many specialists determine non-current assets as highly liquid element, which could be transferred quickly into real value of money. Operating profit The level of operating profit increased from 1.95m(2014) to 5.2m (2015)and encourage that company could realise their plans in the toys market. In the other hand the figure of expenses and bad debts written off also increased. The calculation from expenses over the sales revenue detect increasing from 14.3% in 2014 to 20.4% in 2015. Comparing the results of the operating profit is significant, because is achieved without increasing the number of the employees over the period.However the costs vibrating and expand, which indicate weak company control over the expenses elements. However this could be normal in termsof aggressive strategy on sales. Overview summary The income statement of Mullan Ltd business indicate weak management and control in costs of sales and specially in expenses and bad debts written off. Company expansion in sales revenue could be explained with the aggressive marketing plan. According to statement of financial position Mullan Ltd indicate alarming increasing in non-current liabilities from 11.67m (2014) to 15.68m (2015). Non-current assets decreased from 9,06m (2014) to 8.55m (2015). Comparing the results in these elements worrying for the company long-term business position. The figure in current assets encourage and they increased from 5.07m (2014) to 12.9m (2015). On the other hand current-liabilities increased from 2.46m (2014) to 5.77m (2015). The comparison on these elements indicate that the company reserve capital in current assets position. This is understandable according to expanding level of sales revenue. However to analyse in more details Mullan Ltd business position this report provide information based in ratio analysis calculations. This method is used in relation to detect any issues and provide recommendations in terms of profitability and liquidity, efficiency and financial gearing and investment. Profitability Mullan Ltd achieve significant results in measures of profitability. According to the result of ROSF ratio from 13.6 (2014) increasing to 42.4% (2015) the business utilised thefunds available to the shareholders. This positive result is important and provide opportunities for further larger investment in toys market. The result in average encouraged, but however in 2015 the shareholders inject the business (Note3) with larger investment. Ideally the business growth should be achieved over the same level of investment.(Atrill McLaney, 2013). ROCE ratio from 14.26% (2014) increasing to 38.03% (2015) andthe figure indicate effective operation with funds deployed in the business. This measure is fundamental in comparing inputs with the outputs and vital in assessing the effectiveness (Atrill McLaney, 2013).The measures of operating profit and gross profit margin ratios also confirmed the trends of optimistic profitable management activities. Increasing level in operating profit margin from 13% (2014) to 20.8% (2015) consider and present positive result in terms of trading business operations and performance. However management activities could attempt to minimise the figure of selling, distribution and administration expenses if possible and with relation to the business interests and specifications. The arising level of debts written off also disturb and should not be ignored. In gross profit margin ratio Mullan Ltd achieve increasing from 27.33% (2014) to 41.2% (2015), which indicate well management in cost of sales. This mean that the costs of sales are relatively lower comparing 2014/2015 and sales management achieve optimistic results. Moreover the reasons could be prices level movement for both sales or/and purchases and in this situations business utilised their profit figure. Efficiency The calculations of efficiency ratios detect weaknesses in management oftrade receivables, where the period increased from 97 days to 125 days. This result indicate that the company sales are achieved over the extension of the settlement period. Moreover in this condition Mullan Ltd allows their clients to hold capital for longer period, which decreased the opportunity to expand with own investment in China and USA market. At the same time the company settlement period for trade payables slightly changed with one day (from 63days to 62 days), which shows well management in relation with suppliers. However it appears that Mullan Ltd could attempt to extend their payables period in relation with interests of the company expansion. However the capital structure in the assets and especially in trade receivables require management attention in terms of preventing the irrecoverable debts from customers. Mullan Ltd achieve important increasing of their sales revenue in 2014/2015. The overall observation of their income statement indicate good financial performance and growth. In addition the results are encourage that the company could succeed in their plan for expanding in US and China markets. The accident in their Indian factory and the financial results exposed well management in crisis situation.However is important the company to focus the attention to prevent further similar situations, which could have negative impact in their financial stability and overall position of the business.To explore the company potential in order this report implement analysis on ratio measures, which are used to evaluate Mullan Ltd financial position and results of company operations in 2014/2015: Profitability measures Liquidity measures Efficiency measures Financial gearing measures Investment measures 2.1 Profitability measures Companys Gross profit increased from 27.33 to in 41.2% suggesting company maintained its inventory costs effectively. Additionally the operating profit margin increased from 13% (2014) to 20.8% (2015) consider and present positive result in terms of trading business operations and performance. (Best, 2000) There are four key territories that can drive profitability. These are lessening costs, expanding turnover, expanding profitability, and expanding proficiency. Organization can likewise venture into new market segments, or grow new items or administrations. Close administration of organization's expenses can drive organization's profitability. Most organizations can discover some wastage to diminish, it's imperative not to cut expenses to the detriment of the nature of organization's items and administrations. Utilizing movement based costing is a viable approach to locate the genuine expense of particular business exercises. Movement based costing demonstrates to you the amount it costs you to complete a particular business capacity by ascribing extents of every one of organization's expenses -, for example, pay rates, premises or crude materials - to particular exercises. (Bragg, 2000) The starting investigation may take a little time however utilizing activity based costing regularly shows up expenses (and accordingly potential efficiencies) that you would not typically reveal utilizing more customary costing strategies. It's a smart thought to audit organization's evaluating routinely. Changes in organization's commercial center may imply that you can raise organization's costs without gambling deals. Notwithstanding, it's savvy to test any value ascends before you make them perpetual. Consider the Pareto guideline (regularly known as the 80/20 principle) and how it could apply to organization's business. In straightforward terms, applying the Pareto rule proposes that around 80 for every penny of organization's benefit is picked up from 20 for every penny of organization's items or administrations. The same rate of benefit is regularly additionally picked up from the same rate of clients. Concentrating on organization's most beneficial clients - regardless of th e possibility that it means releasing the less gainful ones - could help organization's profitability, insofar as it is taken care of painstakingly. A standout amongst the most clear courses to expanding organization's profitability is to purchase all the more viably. It bodes well to survey organization's supplier base routinely and check whether you can purchase the same crude materials all the more economically or proficiently. Notwithstanding, attempt to guarantee that you keep up quality in the meantime. (Helfert, 1987) 2.2 Liquidity measures Companys liquidity position is quite currently stable as there was very less movement observed in the liquidity ratios as the current ratio increased from 2.06 times to 2.23 times where as the quick ratio decreased from 1. 77 to 1.71 suggesting that company needs to improve its liquidity position. (Higgins, 1983) Diminishing overhead is a way the organization can build liquidity. Overhead expenses or working costs incorporate numerous things that don't create a benefit, or do as such just by implication. Some basic overhead costs incorporate rent, utilities, protection and expert expenses, for example, licenses or required industry affiliation enrollments. Most organizations can decrease some of these costs. For instance, long haul protection policyholders can now and again arrange a superior rate. Programmed indoor regulators that raise or lower the temperature at the end of the business day regularly bring down utility expenses. (Horrigan, 1978) Organization can shed superfluous advantages for expansion liquidity. Organizations now and again cling to resources after the advantages no more create a benefit. For instance, the organization may possess a little building in which it stores occasional utilized resources, for example, more established hardware. On the off chance that the gear never inspires gives something to do, it ought to be sold or discarded, which clears the building for more gainful finishes. Instead of paying for upkeep on a building to store hardware, the business can lease the building and make another income stream, which enhances liquidity. Both accounts receivable and accounts payable effect liquidity. To build liquidity, the organization ought to reliably audit accounts receivable to ensure clients get and pay bills on time. Delays in sending bills, especially in organizations without a settled charging timetable, can seriously hinder income and harm liquidity. Regarding accounts payable, merchants once in a while offer a more drawn out instalment arrangement or portions when managing a business. By bringing down aggregate instalments due or spreading out the instalments with longer interims between bills, the business can enhance its liquidity. 2.3 Efficiency measures Companys efficiency ratios suggest that companys efficiency with regard to operation efficiency is declining as the average inventory turnover period decline from 22 days to 44 days suggesting decreased turnover. (Muro, 1998) At the point when the business has wasteful procedures, for example, obsolete telephone frameworks or a drowsy system, representatives can get baffled, on the grounds that they can't complete their employments the instruments gave. Clients may see that dissatisfaction and lose trust in your business. Much more dreadful, esteemed workers can get to be worn out and choose to proceed onward. Not just have the organization lost a gainful laborer, organization must invest energy and cash enlisting a substitution. To guarantee workers are profitable and fulfilled, your business needs, at any rate, a safe, solid, constantly accessible system. (Palepu, Healy and Bernard, 2000) 2.4 Financial gearing measures Companys gearing ratio decreased from 48.84% to 44.65% suggesting company is maintaining its capital structure efficiently. However to further control the risk, company would need to reduce the gearing. (Rees, 1995) There are various strategies accessible for maintaining organization's gearing ratio, including: The top managerial staff could approve the offer of shares in the organization, which could be utilized to pay down debt. Negotiate with loan specialists to swap existing obligation for shares in the organization. (Rodgers, 2008) Diminish working capital. Expand the rate of accounts receivable accumulations, diminish stock levels, and/or protract the days required to pay accounts payable, any of which delivers money that can be utilized to pay down obligation. Expansion benefits. Utilize any systems accessible to build benefits, which ought to produce more money with which to pay down obligation. Investment measures Companys dividend payout ratio declined from 33% to 12% suggesting that company decided to reduce the profit to be distributed among the shareholders. Such policy would affect the share holders of the company especially those who are dependent on the regular dividends from their investments. However the companys earning per share increased from 0.2 to 0.68 which would enhance the shareholders confidence in the company. (Steffy, Zearley and Strunk, 1974) On the whole it could be said and recommended that company should maintain a stable and sustainable earnings for the shareholders and it should also ensure that a reasonable amount of income shall be distributed among the shareholders to keep them satisfied. 6.1 Appendix A: Income statement for Mullan Ltd Income statement for the years ended 31st December 2015 2014 Sales revenue 25,000 15,000 Cost of sales Opening inventory 700 600 Purchases 17,000 11,000 17,700 11,600 Closing inventory (3,000) (14,700) (700) (10,900) Gross profit 10,300 4,100 Selling and distribution expenses 3,800 1,456 Administration expenses 1,000 544 Bad debts written off 300 (5,100) 150 (2,150) Operating profit (before interest and taxation) 5,200 1,950 Interest payable (560) (456) Profit before tax 4,640 1,494 Tax (1,531) (494) Profit for the year 3.109 1,000 6.2 Appendix B: Statement of financial position for Mullan Ltd Statement of Financial Position as at 31st December 2015 2014 000 000 ASSETS Non-current assets (Note 1) Land and buildings (Note 2) 4,800 6,964 Equipment 2,852 1,600 Motor vehicles 900 500 8,552 9,064 Current assets Inventory 3,000 700 Trade receivables 8,570 4,000 Other receivables 829 330 Cash 501 36 Total assets 21,452 14,130 EQUITY LIABILITIES Equity Ordinary shares of 1 each 5,000 5,000 Retained profit 3,679 970 8,679 5,970 Non-current liabilities Loan notes (Note 3) 7,000 5,700 Current liabilities 15,679 11,670 Trade payables 3,184 1,886 Other payables (inc. Taxation) 89 524 Bank overdraft 2,500 50 Total equity and liabilities 21,452 14,130 6.3 Appendix C: Ratio Calculations 2015 2014 Profitability Gross profit margin Gross profit 10,300 4,100 Sales revenue 25,000 15,000 41.20% 27.33% Operating profit margin Operating profit margin 5,200 1,950 Sales revenue 25,000 15,000 20.80% 13.00% Return of capital employed Operating Profit 5,200 1,950 Share+Reserves+Non-current liabilities 15,679 11,670 33.17% 16.71% Return of share holders and profits Profit after tax 3,109 1,000 Share Capital+Revserve 8,679 5,970 35.82% 16.75% Efficiency Average inventory turnover period =Average inventory cost of sales Average inventory cost of sales 1,850 650 cost of sales 14,700 10,900 46 days 22 days Average settlement period for trade receivables Trade receivables 8,570 2,000 Credit sales 25,000 15,000 125 days 97 days Average settlement period for trade payables Trade payables 3,184 1,886 Credit Purchase 17,000 11,000 62 days 63 days Sales revenue to capital employed Sales revenue 25,000 15,000 Shares capital+Reserve+Non current liabilities 15,679 11,670 1.59 times 1.29 times Sales revenue per employee Sale revenue 25,000 15,000 Number of employee 100 100 250 150 Liquidity Current ratio Current assets 12,900 5,066 Current liabilities 5,773 2,460 2.23 times 2.06 times Acid test ratio Current assets - Inventory 9,900 4,366 Current liabilities 5,773 2,460 1.71 times 1.77 times Gearing Gearing ratio Long term non current liabilites 7,000 5,700 Share+Reserves+Non-current liabilities 15,679 11,670 44.65% 48.84% Interest cover Operating profits 5,200 1,950 Interest payables 560 456 9.29 times 4.28 times Investment/Shareholders Dividend payout ratio Dividend for the year 400,000 330,000 Profit after tax 3,109,000 1,000,000 12.87% 33.00% Earnings Per share Profit after tax 3,109 1,000 Original shares 5,000 5,000 0.62 0.20 References Asx.com.au, (2015).Home - Australian Securities Exchange - ASX. 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Ann Arbor: Industrial Development Division, Institute of Science and Technology, University of Michigan.