Examples of Simple Sentences With the Verb Learn

As an English learner, youll want to know about the verb  learn.  Learn  is one of the few verbs in English that have two acceptable forms for  the past simple and as a participle.  Learnt  or  learned  is acceptable in both American and British English, but  learned  is more common in American English.   Base Form: ​Learn Use the base form of the verb in simple tenses including the present simple. The base form of learn is also used with the future form and modal forms such as  can,  should,  and  must: I usually learn a lot when I travel.Will you learn anything about math today?ï » ¿You should learn at least one foreign language. Past Simple: Learned or Learnt Use either learned  or  learnt  in past simple positive sentences: The children learnt about squirrels in school yesterday.I learned to play the piano at the age of five. Past Participle:  Learned or Learnt Use the past participle  learned  or  learnt  in past, present, and future perfect forms. This past participle form is also used in passive sentences. Perfect Forms: Shelleys learnt a lot in the United States.Peter had learned to count to ten before he turned one year old.They will have learned their lesson by the end of next week. Passive Forms: Latin was learned by most students in the early 1900s.Patience is a lesson that has been learned by anyone trying to study a language. Present Participle: Learning The present participle  learning  is perhaps the most common form as it is used in past, present, and future continuous forms, as well as with the past, present, and future perfect continuous forms: Continuous Forms: Hes learning a little Chinese this month.I wasnt learning anything new when you interrupted the meeting.Hell be learning a lot of new things this time next week. Perfect Continuous Forms: Shes been learning English for a few years.Theyd been learning a lot from Tom before Alice returned.Tom will have been learning Japanese for two years by the end of next term. Example Sentences with Learn Here are example sentences in each  tense in English. As you study these examples, imagine a timeline on which the actions take place to help become familiar with tense usage.  Please note that passive forms are much less common in everyday English than active forms. Present Simple: She learns languages quickly.Present Simple Passive: Math is learnt slowly by some.Present Continuous: Jack is currently learning Russian.Present Continuous Passive: Russian is being learnt by the students.Present Perfect: Angela has learnt four languages.Present Perfect Passive: Four languages have been learnt by Angela.Present Perfect Continuous: Angela has been learning Arabic for the past few months.Past Simple: Jennifer learnt how to play poker yesterday evening.Past Simple Passive: Poker was learnt quickly by all.Past Continuous: She was learning her lesson when he telephoned.Past Continuous Passive: The lesson was being learnt when he arrived.Past Perfect: She had learnt the song by heart before Jack did.Past Perfect Passive: The song had learnt by heart by the class before the singer arrived.Past Perfect Continuous: Our children had been learning English for two months before we moved.Future (will): She will learn quickly.Future (will) passive: A new song will be learnt soon.Future (going to): She is going to learn a new language next year.Future (going to) passive: A new song is going to be learnt next week.Future Continuous: This time next week we will be learning in a new classroom.Future Perfect: She will have learnt everything by the end of the month.Future Possibility: She might learn something new.Real Conditional: If she learns Russian, she will travel to Moscow.Unreal Conditional: If she learnt Russian, she would travel to Moscow.Past Unreal Conditional: If she had learnt Russian, she would have traveled to Moscow.Present Modal: She can learn easily.Past Modal: She cant have learnt that so quickly! Quiz Conjugate with Learn Use the verb learn  to conjugate the following sentences.  In some cases, more than one answer may be correct. Angela _____ Arabic for the past few months.Math _____ slowly by some.Poker _____ quickly by all.She _____ the song by heart before Jack did.A new song _____next week.She _____ everything by the end of the month.If she _____ Russian, she would have traveled to Moscow.Angela _____ four languages.She _____ languages quickly.Jack _____ currently _____ Russian. Answers: has been learningis learnt / is learnedwas learnt / was learnedhad learnt / had learnedis going to be learnt / is going to be learnedwill have learnt / will have learnedhad learnt / had learnedhas learnt / has learnedlearnsis learning

Tango What Is Important Factors That Made It Happen

Tango Tango is known as one of the most popular dances in the world from its music, its rhythm to its complex steps. It is performed everywhere from the ballrooms in Europe, on the streets in Argentina, in the dancing contests, to public places such as parks. Tango originated in Argentina and was the mix of many type of dances, cultures, and types of music. The evolution of this dance still remains as a thrilling story; however, the popularity of this dance around the world is obvious. In this paper, I want to investigate some questions: one is Why this kind of dance was popular and became one of the favorite dances of those who love dancing all over the world. The other is What is the mystery of its developing process that create the Tango today. To answer these questions, we should follow its history and discover which important factors that made it happen. According to some researchers, Tango originate in Buenos Aires, Argentina. Back to the middle of 19th century, many immigrant workers, mostly all men, from Europe countries such as Italy, France, Germany, and from Africa went to the port city Buenos Aires to look for a better job, to find an opportunity to fulfill their dreams, or just simply, as travelers. They brought with them their cultures, their belonging, their lost love, their hopes, and their loneliness as well. All of those factors mix together to create an atmosphere that contribute to the emergence of Tango. Mixing of elements brought to Argentina, TangoShow MoreRelatedMarketing Concept - Britvic1031 Words   |  5 Pagesto Drucker, the aim of marketing is to make selling superfluous, is to know and understand the customer so well that the product or service fits him/her and sells itself. 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Racism in African society and its effect on the character of Hally in Master Harold And the Boys Essay Example For Students

Racism in African society and its effect on the character of Hally in Master Harold And the Boys Essay In the play Master Harold à ¢Ã¢â€š ¬Ã‚ ¦and the Boys, Hally demonstrates, through repeated acts and expressions, the sentiment of the entire African society at the time the play takes place. In 1950, the policy of apartheid was beginning to be practiced in South Africa. The Population Registration Act was passed, which divided the population into four racial groups Post 112. The Group Area Act of 1950 controlled ownership of property by different races. The 1950 amendment to the Immorality Act prohibited sexual contact between different races. These are the attitudes of the time. Yet, in the beginning of the play, the reader does not sense the separation of Hally and the two black men that later is blatantly portrayed. In fact, we come to learn that Sam and Hally are so close that Hally would actually spend a lot of his time as a child in Sams room, where they and Willie would play and talk often. So, for part of the play, Sam and Hally reminisce of the old days. For example, there was one time when Sam built a kite out of brown paper and tomato-box wood pasted together with flour and water and with a tail of Hallys mothers old stockings. Hally loved the kite once it was in the air and had a lot of fun with it. Hally almost wishes that he could return to those times because that was a time when life felt the right size. Fugard 379 Unfortunately, Hallys mood changes drastically throughout the play. When his mother calls from the hospital with news that his father may coming home, Hally quickly becomes very sharp with the two black men. For example, he says to Sam Tell me something I dont know, Sam. What the hell do you think I was saying to my Mom? All I can say is fuck-it-all. Fugard 387 One of the first derogatory remarks that Hally makes towards Sam comes shortly after Hallys first telephone conversation with his mom. He says Dont try to be clever, Sam. It doesnt suit you. Fugard 397 We can determine by his mood shift and by his attitude on the phone with his mother, that Hally doesnt want his father to return home for some reason. We find out that his father is a drunken cripple, who has caused Hally shame for most of his life. The play recalls one instance which caused a young Hally to be ashamed of his father. Sam had to carry Hallys father home from a bar because he had passed out drunk. A crowded main street with all the people watching a little boy following his drunk father on a niggers back! Fugard 649. Sam realized that the drunk was no person to be teaching Hally to be a man. That is why he made the kite. So Hally would have something to look up to and be proud of, instead of ashamed. When they were flying the kite together, Sam tied it to a bench and said he couldnt stay. Hally was too young to realize it at the time, but that was a white-only bench. Sam could not stay. This is one example of the restrictions put up between blacks and whites in South Africa during the time of apartheid. The Separate Amenities Act would subject a black man to fines of up to fifty pounds or as much as three months in jail, simply for sitting on a white-only bench. That is the circumstances that Hally grew up around which forced him to have the same kinds of racist views as the rest of the society he lived in. Another of Hallys actions that demonstrated his attitude towards blacks is when he strikes Willie with his ruler. He is only seventeen, and hitting a grown man with a ruler. He can get away with it only because a black man dare not touch a white boy, for fear of the consequences. .u34c4d099195db2123adc605c0948c45a , .u34c4d099195db2123adc605c0948c45a .postImageUrl , .u34c4d099195db2123adc605c0948c45a .centered-text-area { min-height: 80px; position: relative; } .u34c4d099195db2123adc605c0948c45a , .u34c4d099195db2123adc605c0948c45a:hover , .u34c4d099195db2123adc605c0948c45a:visited , .u34c4d099195db2123adc605c0948c45a:active { border:0!important; } .u34c4d099195db2123adc605c0948c45a .clearfix:after { content: ""; display: table; clear: both; } .u34c4d099195db2123adc605c0948c45a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u34c4d099195db2123adc605c0948c45a:active , .u34c4d099195db2123adc605c0948c45a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u34c4d099195db2123adc605c0948c45a .centered-text-area { width: 100%; position: relative ; } .u34c4d099195db2123adc605c0948c45a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u34c4d099195db2123adc605c0948c45a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u34c4d099195db2123adc605c0948c45a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u34c4d099195db2123adc605c0948c45a:hover .ctaButton { background-color: #34495E!important; } .u34c4d099195db2123adc605c0948c45a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u34c4d099195db2123adc605c0948c45a .u34c4d099195db2123adc605c0948c45a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u34c4d099195db2123adc605c0948c45a:after { content: ""; display: block; clear: both; } READ: Agatha Christie EssayIn the beginning of the play, Sam describes what it is like for black people in jail in South Africa. They are beaten with a cane and humiliated. They make you lie down on a bench. One policeman pulls down your trousers and holds your ankles, another one pulls your shirt over your head and holds your armsà ¢Ã¢â€š ¬Ã‚ ¦ Fugard 166 Obviously, Hally feels he can treat black men the same way, hitting and humiliating them. After this incident, the three begin talking about ballroom dancing, and they think of it as a perfect world in which nobody trips or stumbles or bumps into anybody else. Fugard 542 They create their own perfect world with their imaginat ions, which ballroom dancing symbolizes for them. All is well between them until another call comes from Hallys mother. His father would be coming home. Hallys mood once again takes a violent turn for the worse. Sam, overhearing Hallys conversation with his mom, expresses concern in the issue. Hally only tells him to mind his own business. Soon, Hally begins to talk badly of his father. Sam knows that Hally will say something he regrets, so he tries to warn Hally to quit while hes ahead. Instead, Hally turns his anger on Sam. This is when he makes the next in a series of racial comments. He says that his father is Sams boss, and when same says that isnt true, because he gets paid by Hallys mom, Hally says Hes a white man and thats good enough for you. Fugard 608 Soon after, Hally tells his fathers joke about a niggers arse not being fair. He tells Sam he wants to be called Master Harold from now on, as a sign of respect. The irony of this situation is quite evident. Master Harold is a boy, and the boys are men. Post 116 So, Hally changes from the beginning of the play when he seems to have a respect and even a love for Sam, to requiring respect of him. His attitude of superiority over the black man is summed up with his most disrespectful action towards Sam, spitting in his face. Throughout the entire play, Hally never apologizes for his disrespect towards Sam, nor does he even show remorse. The reason is that he doesnt see his behavior is wrong. The society he belonged to deliberately sets out to humiliate black people, Durbach 69 and this created an indifference in the members of that society. In South Africa at this time, there was nothing wrong with a white boy hitting a black man. But if a black man had raised a hand against a white boy, he would have been severely punished. Although the two seem to have a friendly relationship, Hally can choose at any time to threaten Sam with the power he has over him. HALLY: To begin with, why dont you also start calling me Master Harold, like Willie. SAM: And if I dont? HALLY: You might just lose your job. Fugard 620-624 And it would be just that easy for Hally to have Sam fired. The reason for Hallys disregard of Sams feelings is the shame he feels about his father. He feels like he has to humiliate someone else in order to feel less ashamed of himself. So he echoes his fathers bigotry Durbach 71. Hally brings his feelings of shame and self-doubt and tries to unload them on Sam through insults and abuse. He says it is to be a sign of respect. Here, respect loses meaning in the normal context of the word. It is not really respect, but rather correction by threat. Hally is totally safe in anything he says or does towards the two black men simply because he is a white boy in a society that hates black people. .ud994b76260e5beb8ab90ccd80e63672a , .ud994b76260e5beb8ab90ccd80e63672a .postImageUrl , .ud994b76260e5beb8ab90ccd80e63672a .centered-text-area { min-height: 80px; position: relative; } .ud994b76260e5beb8ab90ccd80e63672a , .ud994b76260e5beb8ab90ccd80e63672a:hover , .ud994b76260e5beb8ab90ccd80e63672a:visited , .ud994b76260e5beb8ab90ccd80e63672a:active { border:0!important; } .ud994b76260e5beb8ab90ccd80e63672a .clearfix:after { content: ""; display: table; clear: both; } .ud994b76260e5beb8ab90ccd80e63672a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ud994b76260e5beb8ab90ccd80e63672a:active , .ud994b76260e5beb8ab90ccd80e63672a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ud994b76260e5beb8ab90ccd80e63672a .centered-text-area { width: 100%; position: relative ; } .ud994b76260e5beb8ab90ccd80e63672a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ud994b76260e5beb8ab90ccd80e63672a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ud994b76260e5beb8ab90ccd80e63672a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ud994b76260e5beb8ab90ccd80e63672a:hover .ctaButton { background-color: #34495E!important; } .ud994b76260e5beb8ab90ccd80e63672a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ud994b76260e5beb8ab90ccd80e63672a .ud994b76260e5beb8ab90ccd80e63672a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ud994b76260e5beb8ab90ccd80e63672a:after { content: ""; display: block; clear: both; } READ: The poem reflects EssaySo, all the frustration and anger he has inside him as a result of how ashamed he feels of his father is misdirected onto Sam, the man who actually played the role of father better than anyone else. Even to the end of the play, Sam is still trying to persuade Hally to take back his racist comments and actions. He does not use violence, but rather moral suasion and exemplary behavior Durbach 74. He behaves like a real man in order to teach the real boy how a man behaves. The irony of the situation is that the black men are expected by society to treat the white boy as their master so to speak. They are supposed to treat him like a full grown man, while Hally refers to them occasionally as the boys. In actuality, the boys are teaching Hally to be a man. Sam keeps trying, even offering his hand to Hally before Hally turns it down, and walks into the rain leaving Sam to feel like a failure, because he has failed in what he had set out to do with the young Hally, years ago. To induce change in a morally receptive child Durbach 76. When Sam offers his hand to Hally, asking him to come down off that white-only bench, which symbolizes the whole of the racist ideals which Hally demonstrates. Sam has hope for Hally, but an attitude ingrained on him from his birth is not one so easily left behind. Sam never blames Hally, realizing that he is just a casualty of his upbringing Durbach 76. So, Hally gets away with everything he does to disrespect the pair of black men, and at the end of the day feels no better about himself than he did before. Sams inaction did not have the effect on Hally he might have hoped for. But Sam loved the boy, and wanted to teach him the right attitude to have. Unfortunately, the effect society had on Hallys character was too deep. So Hally is just a product of his circumstances, and nothing more.

Investment Account free essay sample

What is the meaning of Al-Awfar? Al-Awfar means â€Å"prosperous investment†. 3. What is the difference between Al-Awfar Savings Account and Investment Account-i and the normal Bank Islam Savings Account-i and General Investment Account-i (GIA)? Al-Awfar Savings and Investment Account-i is a rewarding account that offers a host of additional features, which include expected Mudharabah returns on savings and investments (if any). This is in addition to the opportunity to receive cash prizes from the bank through a quarterly prize draw. 4. Is Al-Awfar Saving and Investment Account-i a form of gambling? NO. Al-Awfar Savings and Investment Account-i is free from any elements of gambling. 5. Is Al-Awfar Savings and Investment Account-i Shariah-compliant? YES. The Shariah Supervisory Council of Bank Islam approved this product in its 102nd meeting dated 7th April 2008 (30 Rabiulawal 1429H). 6. Are prize draws allowed according to the Shariah Law? YES. Prize draws are permitted if there is no elements of riba (usury), gharar (uncertainty) and maysir (gambling). We will write a custom essay sample on Investment Account or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 7. What is the basis on the permissibility of draw in Islam? 1. Al-Quran, in Surah Ali ‘Imran verse 44 This is a part of the news of the Ghaib (unseen, i. e. the news of the past nations of which you have no knowledge) which We inspire you with (O Muhammad ). You were not with them, when they cast lots with their pens as to which of them should be charged with the care of Maryam (Mary); nor were you with them when they disputed. . Is the draw performed in a manner that is transparent to the public? YES. There is an external independent draw committee who will observe the draw process. 9. What is the difference between Al-Awfar Savings and Investment Account-I and other competitors’ product? Al-Awfar Saving and Investment Account-i is the first product of its kind introduced by an Islamic bank, which meets all Shariah requirements. 10. Where does Bank Islam invest the funds deposited by customers? Bank Islam invests the fund in Shariah-compliant investments pproved by the bank’s Shariah Supervisory Council. 11. Can the cash prizes received be used for Ibadah purposes, e. g. performing the Hajj and Umrah or given away as Zakat and Sadaqah? YES. The cash prizes come from a Halal source. Upon receiving the cash prize, the customer is free to use it for any purpose 12. Are the cash prizes taken from the profit earned through Al-Awfar Savings and Investment Account-i? NO. The cash prizes are provided by the Bank and are not specifically derived from profits of Al-Awfar Savin gs and Investment Account-i.

Nelson Mandela - A Biography

Nelson Mandela - A Biography Nelson Mandela was elected the first black president of South Africa in 1994, following the first multiracial election in South Africas history. Mandela was imprisoned from 1962 to 1990 for his role in fighting apartheid policies established by the ruling white minority. Revered by his people as a national symbol of the struggle for equality, Mandela is considered one of the 20th centurys most influential political figures. He and South African Prime Minister F.W. de Klerk were jointly awarded the Nobel Peace Prize in 1993 for their role in dismantling the apartheid system. Dates: July 18, 1918- December 5, 2013 Also Known As: Rolihlahla Mandela, Madiba, Tata Famous quote:   I learned that courage was not the absence of fear, but the triumph over it. Childhood Nelson Rilihlahla Mandela was born in the village of Mveso, Transkei, South Africa on July 18, 1918 to Gadla Henry Mphakanyiswa and Noqaphi Nosekeni, the third of Gadlas four wives. In Mandelas native language, Xhosa, Rolihlahla meant troublemaker. The surname Mandela came from one of his grandfathers. Mandelas father was a chief of the Thembu tribe in the Mvezo region, but served under the authority of the ruling British government. As a descendant of royalty, Mandela was expected to serve in his fathers role when he came of age. But when Mandela was only an infant, his father rebelled against the British government by refusing a mandatory appearance before the British magistrate. For this, he was stripped of his chieftaincy and his wealth, and forced to leave his home. Mandela and his three sisters moved with their mother back to her home village of Qunu. There, the family lived in more modest circumstances. The family lived in mud huts and survived on the crops they grew and the cattle and sheep they raised. Mandela, along with the other village boys, worked herding sheep and cattle. He later recalled this as one of the happiest periods in his life. Many evenings, villagers sat around the fire, telling the children stories passed down through generations, of what life had been like before the white man had arrived. From the mid-17th century, Europeans (first the Dutch and later the British) had arrived on South African soil and gradually taken control from the native South African tribes. The discovery of diamonds and gold in South Africa in the 19th century had only tightened the grip that Europeans had on the nation. By 1900, most of South Africa was under the control of Europeans. In 1910, the British colonies merged with the Boer (Dutch) republics to form the Union of South Africa, a part of the British Empire. Stripped of their homelands, many Africans were forced to work for white employers at low-paying jobs. Young Nelson Mandela, living in his small village, did not yet feel the impact of centuries of domination by the white minority. Mandelas Education Although themselves uneducated, Mandelas parents wanted their son to go to school. At the age of seven, Mandela was enrolled in the local mission school. On the first day of class, each child was given an English first name; Rolihlahla was given the name Nelson. When he was nine years old, Mandelas father died. According to his fathers last wishes, Mandela was sent to live in the Thembu capital, Mqhekezeweni, where he could continue his education under the guidance of another tribal chief, Jongintaba Dalindyebo. Upon first seeing the chiefs estate, Mandela marveled at his large home and beautiful gardens. In Mqhekezeweni, Mandela attended another mission school and became a devout Methodist during his years with the Dalindyebo family. Mandela also attended tribal meetings with the chief, who taught him how a leader should conduct himself. When Mandela was 16, he was sent to a boarding school in a town several hundred miles away. Upon his graduation in 1937 at the age of 19, Mandela enrolled in Healdtown, a Methodist college. An accomplished student, Mandela also became active in boxing, soccer, and long-distance running. In 1939, after earning his certificate, Mandela began his studies for a Bachelor of Arts at the prestigious Fort Hare College, with a plan to ultimately attend law school. But Mandela did not complete his studies at Fort Hare; instead, he was expelled after participating in a student protest. He returned to the home of Chief Dalindyebo, where he was met with anger and disappointment. Just weeks after his return home, Mandela received stunning news from the chief. Dalindyebo had arranged for both his son, Justice, and Nelson Mandela to marry women of his choosing. Neither young man would consent to an arranged marriage, so the two decided to flee to Johannesburg, the South African capital. Desperate for money to finance their trip, Mandela and Justice stole two of the chiefs oxen and sold them for train fare. Move to Johannesburg Arriving in Johannesburg in 1940, Mandela found the bustling city an exciting place. Soon, however, he was awakened to the injustice of the black mans life in South Africa. Prior to moving to the capital, Mandela had lived mainly among other blacks. But in Johannesburg, he saw the disparity between the races. Black residents lived in slum-like townships that had no electricity or running water; while whites lived grandly off the wealth of the gold mines. Mandela moved in with a cousin and quickly found a job as a security guard. He was soon fired when his employers learned about his theft of the oxen and his escape from his benefactor. Mandelas luck changed when he was introduced to Lazar Sidelsky, a liberal-minded white lawyer. After learning of Mandelas desire to become an attorney, Sidelsky, who ran a large law firm serving both blacks and whites, offered to let Mandela work for him as a law clerk. Mandela gratefully accepted and took on the job at the age of 23, even as he worked to finish his BA via correspondence course. Mandela rented a room in one of the local black townships. He studied by candlelight each night and often walked the six miles to work and back because he lacked bus fare. Sidelsky supplied him with an old suit, which Mandela patched up and wore nearly every day for five years. Committed to the Cause In 1942, Mandela finally completed his BA and enrolled at the University of Witwatersrand as a part-time law student. At Wits, he met several people who would work with him in the years to come for the cause of liberation. In 1943, Mandela joined the African National Congress (ANC),  an organization that worked to improve conditions for blacks in South Africa. That same year, Mandela marched in a successful bus boycott staged by thousands of residents of Johannesburg in protest of high bus fares. As he grew more infuriated by racial inequalities, Mandela deepened his commitment to the struggle for liberation. He helped to form the Youth League, which sought to recruit younger members and transform the ANC into a more militant organization, one that would fight for equal rights. Under laws of the time, Africans were forbidden from owning land or houses in the towns, their wages were five times lower than those of whites, and none could vote. In 1944, Mandela, 26, married nurse Evelyn Mase, 22, and they moved into a small rental home. The couple had a son, Madiba (Thembi), in February 1945, and a daughter, Makaziwe, in 1947. Their daughter died of meningitis as an infant. They welcomed another son, Makgatho, in 1950, and a second daughter, named Makaziwe after her late sister, in 1954. Following the general elections of 1948 in which the white National Party claimed victory, the partys first official act was to establish apartheid. With this act, the long-held, haphazard system of segregation in South Africa became a formal, institutionalized policy, supported by laws and regulations. The new policy would even determine, by race, which parts of town each group could live in. Blacks and whites were to be separated from each other in all aspects of life, including public transportation, in theaters and restaurants, and even on beaches. The Defiance Campaign Mandela completed his law studies in 1952 and, with partner Oliver Tambo, opened the first black law practice in Johannesburg. The practice was busy from the start. Clients included Africans who suffered the injustices of racism, such as seizure of property by whites and beatings by the police. Despite facing hostility from white judges and lawyers, Mandela was a successful attorney. He had a dramatic, impassioned style in the courtroom. During the 1950s, Mandela became more actively involved with the protest movement. He was elected president of the ANC Youth League in 1950. In June 1952, the ANC, along with Indians and colored (biracial) people- two other groups also targeted by discriminatory laws- began a period of nonviolent protest known as the Defiance Campaign. Mandela spearheaded the campaign by recruiting, training, and organizing volunteers. The campaign lasted six months, with cities and towns throughout South Africa participating. Volunteers defied the laws by entering areas meant for whites only. Several thousand were arrested in that six-month time, including Mandela and other ANC leaders. He and the other members of the group were found guilty of statutory communism and sentenced to nine months of hard labor, but the sentence was suspended. The publicity garnered during the Defiance Campaign helped membership in the ANC soar to 100,000. Arrested for Treason The government twice banned Mandela, meaning that he could not attend public meetings, or even family gatherings, because of his involvement in the ANC. His 1953 banning lasted two years. Mandela, along with others on the executive committee of the ANC, drew up the Freedom Charter in June 1955 and presented it during a special meeting called the Congress of the People. The charter called for equal rights for all, regardless of race, and the ability of all citizens to vote, own land, and hold decent-paying jobs. In essence, the charter called for a non-racial South Africa. Months after the charter was presented, police raided the homes of hundreds of members of the ANC and arrested them. Mandela and 155 others were charged with high treason. They were released to await a trial date. Mandelas marriage to Evelyn suffered from the strain of his long absences; they divorced in 1957 after 13 years of marriage. Through work, Mandela met Winnie Madikizela, a social worker who had sought his legal advice. They married in June 1958, just months before Mandelas trial began in August. Mandela was 39 years old, Winnie only 21. The trial would last three years; during that time, Winnie gave birth to two daughters, Zenani and Zindziswa. Sharpeville Massacre The trial, whose venue was changed to Pretoria, moved at a snails pace. The preliminary arraignment alone took a year; the actual trial didnt start until August 1959. Charges were dropped against all but 30 of the accused. Then, on March 21, 1960, the trial was interrupted by a national crisis. In early March, another anti-apartheid group, the Pan African Congress (PAC) had held large demonstrations protesting strict pass laws, which required Africans to carry identification papers with them at all times in order to be able to travel throughout the country. During one such protest in Sharpeville, police had opened fire on unarmed protestors, killing 69, and wounding more than 400. The shocking incident, which was universally condemned, was called the Sharpeville Massacre. Mandela and other ANC leaders called for a national day of mourning, along with a stay at home strike. Hundreds of thousands participated in a mostly peaceful demonstration, but some rioting erupted. The South African government declared a national state of emergency and martial law was enacted. Mandela and his co-defendants were moved into prison cells, and both the ANC and PAC were officially banned. The treason trial resumed on April 25, 1960 and lasted until March 29, 1961. To the surprise of many, the court dropped charges against all of the defendants, citing a lack of evidence proving that the defendants had planned to violently overthrow the government. For many, it was cause for celebration, but Nelson Mandela had no time to celebrate. He was about to enter into a new- and dangerous- chapter in his life. The Black Pimpernel Prior to the verdict, the banned ANC had held an illegal meeting and decided that if Mandela was acquitted, he would go underground after the trial. He would operate clandestinely to give speeches and gather support for the liberation movement. A new organization, the National Action Council (NAC), was formed and Mandela named as its leader. In accordance with the ANC plan, Mandela became a fugitive directly after the trial. He went into hiding at the first of several safe houses, most of them located in the Johannesburg area. Mandela stayed on the move, knowing that the police were looking everywhere for him. Venturing out only at night, when he felt safest, Mandela dressed in disguises, such as a chauffeur or a chef. He made unannounced appearances, giving speeches at places that were presumed safe, and also made radio broadcasts. The press took to calling him the Black Pimpernel, after the title character in the novel The Scarlet Pimpernel. In October 1961, Mandela moved to a farm in Rivonia, outside of Johannesburg. He was safe for a time there and could even enjoy visits from Winnie and their daughters. Spear of the Nation In response to the governments increasingly violent treatment of protestors, Mandela developed a new arm of the ANC- a military unit that he named Spear of the Nation, known also as MK. The MK would operate using a strategy of sabotage, targeting military installations, power facilities, and transportation links. Its goal was to damage property of the state, but not to harm individuals. The MKs first attack came in December 1961, when they bombed an electric power station and empty government offices in Johannesburg. Weeks later, another set of bombings were carried out. White South Africans were startled into the realization that they could no longer take their safety for granted. In January 1962, Mandela, who had never in his life been out of South Africa, was smuggled out of the country to attend a Pan-African conference. He hoped to get financial and military support from other African nations, but was not successful. In Ethiopia, Mandela received training in how to fire a gun and how to build small explosives. Captured After 16 months on the run, Mandela was captured on August 5, 1962, when the car he was driving was overtaken by police. He was arrested on charges of leaving the country illegally and inciting a strike. The trial began on October 15, 1962. Refusing counsel, Mandela spoke on his own behalf. He used his time in court to denounce the governments immoral, discriminatory policies. Despite his impassioned speech, he was sentenced to five years in prison. Mandela was 44 years old when he entered Pretoria Local Prison. Imprisoned in Pretoria for six months, Mandela was then taken to Robben Island, a bleak, isolated prison off the coast of Cape Town, in May 1963. After only a few weeks there, Mandela learned he was about to head back to court- this time on charges of sabotage. He would be charged along with several other members of MK, who had been arrested on the farm in Rivonia. During the trial, Mandela admitted his role in the formation of MK. He emphasized his belief that the protestors were only working toward what they deserved- equal political rights. Mandela concluded his statement by saying that he was prepared to die for his cause. Mandela and his seven co-defendants received guilty verdicts on June 11, 1964. They could have been sentenced to death for so serious a charge, but each was given life imprisonment. All of the men (except one white prisoner) were sent to Robben Island. Life at Robben Island At Robben Island, each prisoner had a small cell with a single light that stayed on 24 hours a day. Prisoners slept on the floor upon a thin mat. Meals consisted of cold porridge and an occasional vegetable or piece of meat (although Indian and Asian prisoners received more generous rations than their black counterparts.) As a reminder of their lower status, black prisoners wore short pants all year-round, whereas others were allowed to wear trousers. Inmates spent nearly ten hours a day at hard labor, digging out rocks from a limestone quarry. The hardships of prison life made it difficult to maintain ones dignity, but Mandela resolved not to be defeated by his imprisonment. He became the spokesperson and leader of the group, and was known by his clan name, Madiba. Over the years, Mandela led the prisoners in numerous protests- hunger strikes, food boycotts, and work slowdowns. He also demanded reading and study privileges. In most cases, the protests eventually yielded results. Mandela suffered personal losses during his imprisonment. His mother died in January 1968 and his 25-year-old son Thembi died in a car accident the following year. A heartbroken Mandela was not allowed to attend either funeral. In 1969, Mandela received word that his wife Winnie had been arrested on charges of communist activities. She spent 18 months in solitary confinement and was subjected to torture. The knowledge that Winnie had been imprisoned caused Mandela great distress. Free Mandela Campaign Throughout his imprisonment, Mandela remained the symbol of the anti-apartheid movement, still inspiring his countrymen. Following a Free Mandela campaign in 1980 that attracted global attention, the government capitulated somewhat. In April 1982, Mandela and four other Rivonia prisoners were transferred to Pollsmoor Prison on the mainland. Mandela was 62 years old and had been at Robben Island for 19 years. Conditions were much improved from those at Robben Island. Inmates were allowed to read newspapers, watch TV, and receive visitors. Mandela was given a lot of publicity, as the government wanted to prove to the world that he was being treated well. In an effort to stem the violence and repair the failing economy, Prime Minister P.W. Botha announced on January 31, 1985 that he would release Nelson Mandela if Mandela agreed to renounce violent demonstrations. But Mandela refused any offer that was not unconditional. In December 1988, Mandela was transferred to a private residence at the Victor Verster prison outside Cape Town and later brought in for secret negotiations with the government. Little was accomplished, however, until Botha resigned from his position in August 1989, forced out by his cabinet. His successor, F.W. de Klerk, was ready to negotiate for peace. He was willing to meet with Mandela. Freedom at Last At Mandelas urging, de Klerk released Mandelas fellow political prisoners without condition in October 1989. Mandela and de Klerk had long discussions about the illegal status of the ANC and other opposition groups, but came to no specific agreement. Then, on February 2, 1990, de Klerk made an announcement that stunned Mandela and all of South Africa. De Klerk enacted a number of sweeping reforms, lifting the bans on the ANC, the PAC, and the Communist Party, among others. He lifted the restrictions still in place from the 1986 state of emergency and ordered the release of all nonviolent political prisoners. On February 11, 1990, Nelson Mandela was given an unconditional release from prison. After 27 years in custody, he was a free man at the age of 71. Mandela was welcomed home by thousands of people cheering in the streets. Soon after his return home, Mandela learned that his wife Winnie had fallen in love with another man in his absence. The Mandelas separated in April 1992 and later divorced. Mandela knew that despite the impressive changes that had been made, there was still much work to be done. He returned immediately to working for the ANC, traveling across South Africa to speak with various groups and to serve as a negotiator for further reforms. In 1993, Mandela and de Klerk were awarded the Nobel Peace Prize for their joint effort to bring about peace in South Africa. President Mandela On April 27, 1994, South Africa held its first election in which blacks were allowed to vote. The ANC won 63 percent of the votes, a majority in Parliament. Nelson Mandela- only four years after his release from prison- was elected the first black president of South Africa. Nearly three centuries of white domination had ended. Mandela visited many Western nations in an attempt to convince leaders to work with the new government in South Africa. He also made efforts to help bring about peace in several African nations, including Botswana, Uganda, and Libya. Mandela soon earned the admiration and respect of many outside of South Africa. During Mandelas term, he addressed the need for housing, running water, and electricity for all South Africans. The government also returned land to those it had been taken from, and made it legal again for blacks to own land. In 1998, Mandela married Graca Machel on his eightieth birthday. Machel, 52 years old, was the widow of a former president of Mozambique. Nelson Mandela did not seek re-election in 1999. He was replaced by his Deputy President, Thabo Mbeki. Mandela retired to his mothers village of Qunu, Transkei. Mandela became involved in raising funds for HIV/AIDS, an epidemic in Africa. He organized the AIDS benefit 46664 Concert in 2003, so named after his prison ID number. In 2005, Mandelas own son, Makgatho, died of AIDS at the age of 44. In 2009, the United Nations General Assembly designated July 18, Mandelas birthday, as Nelson Mandela International Day. Nelson Mandela died at his Johannesburg home on December 5, 2013 at the age of 95.

Homicide essays

Homicide essays Homicide is defined as the taking of a persons life by another human being. There are five different types of homicide that have similarities and differences from each other that I am going to explain. There are many circumstances in determining what kind of homicide has occurred. Some of those circumstances include whether the crime was intentional, the age of the offender, the motive of the offender and the emotions that the offender is experiencing before the act was committed. According to the Bureau of Justice, the homicide rate doubled from the mid 1980s to the late 1990s. In the 1980s, the homicide rate reached its highest rate at 10.2 per 100,000, and decreased to 7.9 per 100,000 in 1985. In the late 1980s and the early 1990s, the homicide rate increased to 9.8 per 100,000. Ever since, the rate has noticeably declined, down to 5.5 per 100,000 by the year 2000. As a result of writing this paper I will define, differentiate and explain the types of homicide, how the homicide is committed, and the consequences of committing the homicide, and give examples and court cases involving the homicide. The reader will gain valuable information about these crimes and their penalties that can be helpful in the future or in a career. The first type of homicide is involuntary manslaughter. Involuntary manslaughter is the unintentional killing of another human being, during a commission of an unlawful act committed illegally or with gross negligence, without malice or intent. Malice is ill will, an intention to cause injury on another person. An example of involuntary manslaughter would be; if someone consumed enough alcohol to impair their driving abilities and tried to drive their car home, hitting somebody while they were crossing the street and killing that person. Involuntary manslaughter is a class 5 felony. Donald Tucker of Rowan County, MD was convicted of involuntary mansl...

Compare how you topic was discussed by Benton Banani (The Mishomis Essay

Compare how you topic was discussed by Benton Banani (The Mishomis Book) - Essay Example I will analytically and reflectively look at the following works; the Mishmi’s book by Benton Bandai, lectures and class presentations by Rainey Gay wish, seeing the world with aboriginal eyes by Brian Rice and god is red by Vine Deloria Jr. this books have explained the native life of the Indians and its influence to their culture and religion. To begin with, in the book god is red; a native view of religion the author has explored the origin, history and doctrines of the Indian tribal culture. He does this by comparing and contrasting this culture to others. He compares the Indian culture and the Christian traditions. He finds the Christian traditions to be absurd and groundless and points out the superiority of the Indian culture (Kramer, 2000). The concept of creation and deity is one subject tackled and the author finds nothing in common between the two cultures. Another subject raised death and religion. This is where Deloria finds little sense on the Christian side. Deloria tend to wonder why Christians fear death despite the blissful afterlife promised to them. On the other hand the Indians don’t fear death because they believe nothing ever dies and death is just but a transition. In this case he tries to demonstrate the superiority of the Indian culture to that of the Christians. Overall the book is just abo ut the Indian tribal religions including its origin and contemporary use. It is also advocating for revival of time honored traditions. On the other hand in the book seeing the world with aboriginal eyes, the author explores the four directional perspectives on non-human and human cultures. The four complex dimensions that make up existence or totality include; seeing path, ways of relating, coming to knowing and ways of doing. Seeing the path encompasses beliefs and values evolving from the spirit world. Ways of relating entails the relationships between the

Geographic context, political and economic attributes and identify and Research Paper

Geographic context, political and economic attributes and identify and examine the forces that hook Australia into the global ec - Research Paper Example Most of the employment in the country takes place in the capital cities of the states. Moreover, the Australian Securities Exchange is ranked 9th in the world and it acts as the home of the largest commodity companies in the world such as Commonwealth Bank, Westpac Telstra and BHP Billiton. The country is also a member of WTO, G20, APEC and OECD. In addition, globalization has allowed the country to enter into free trade agreements with countries such as Thailand, US, Chile, New Zealand and ASEAN (Lowtax). Therefore, the advances that have been observed in the global economy have contributed to improved living standards and poverty reduction. Moreover, the economic integration among countries has played a vital role in terms of boosting the prosperity of nations. For example, the advances that have been observed in the global economy have allowed Australia to increase its domestic competition thereby improving its economic performance significantly. Moreover, Australia is competitive internationally since it is regarded as one of the largest importer of goods and services (Economy Watch). Therefore, this paper will discuss the geographical, economic and political attributes that have allowed Australia to participate in the global economy effectively. ... The country has varied climatic conditions, incredible wildlife, beaches and fabulous landscapes which serve as tourist destination sites for people who visit from diverse countries around the world. It has a low plateau which are either deserts or semi-arid areas. It also has a fertile plateau in the south-east region. Moreover, it has large deposits of minerals which service the local and international markets. The mining industry serves as the main driving force of the economy (Beer). Therefore, the geographical context of Australia plays a vital role in terms of fostering the participation of Australia in the global economy. Political attributes Though Australia appears to be isolated, it is an active participant in world politics. The political links of Australia are mostly favored by its geographical location as well as the priorities that its sets with regard to trade and foreign policies. For example, Australia is seen to be facing challenges in the near future. In this case, it is feared that the performance of the global economy may deteriorate. Australia also plays a vital role by impacting on the trends that are being realized in the international business environment. For example, the foreign policies in Australia impact on globalization and the transactions that are carried out internationally (Red Apple Education Ltd). The priority areas of Australia include the US and Asia-Pacific countries such as China and Japan. Australia is linked with other countries politically because of the viability of its international treaties, investment agreements, foreign affairs, trade agreements and defense treaties. Therefore, it is evident that Australia is a major player with regard to influencing the manner in which international business activities are

The Holocaust Essay Example for Free

The Holocaust Essay The Pianist is a historically based film that captivates the audience with its intense, riveting scenes. The movie outlines Hitler’s policies against the Jewish race during the holocaust in the late 1930’s. It focuses on the lives of one particular Jewish family during the period in which Hitler invades and occupies the Polish community of Warsaw. The title was inspired by the career of the main character before and after the Holocaust. The film chronicles the experiences of a Jewish pianist and his survival through the Holocaust with determination and the help of others, while millions of other Jews perish. The theme is portrayed effectively throughout the movie. The merciless treatment of the Jewish people convinces the audience to empathize with the characters in the movie. The movie begins with the pianist, Szpilman, in the studio playing the piano while the community of Warsaw is being bombed. A woman who will help him later in the movie approaches The Pianist’ is a cinematic masterpiece by the Polish director Roman Polanski. One of the key ideas that appear throughout much of the film is that of ‘hope being instrumental in our survival’. This idea is portrayed through Wladyslaw Szpilman, a Polish pianist, as he struggles for survival in Warsaw as everybody that he once knew and everything that he once had is lost. The idea of ‘hope being instrumental in our survival’ is worth learning about as it allows the audience to realise the importance of hope in todays society – and to understand how Polanski uses music to symbolise ‘hope’ for Szpilman in the film. Polanski effectively utilises an array of visual and oral text features such as music, dialogue, and lighting to build further emphasis on this theme. ‘The Pianist’ is an honest depiction of the events that occurred during the Holocaust, through the eyes of Wladyslaw Szpilman, a Jewish concert pianist living in Warsaw, Poland. As the movie starts we see him in a radio studio beautifully playing the piano. But then the tanks start shooting, the bombs start falling, and the studio is damaged. He can no longer avoid the rapidly escalating situation. Germany is invading his homeland. His time as a concert pianist and radio performer has come to a sudden end. The first half of the movie focuses on the impact of the war on him and his family’s lives and the suffering of others, whilst the second half purely revolves around Szpilman’s struggle for survival and the hope in which he draws from music. Polanski heavily emphasises this idea, getting across the message that Szpilman would not be alive if were not for the hope in which he holds to – even if at times if at times it is by a tiny thread. The most obvious feature used to enhance the idea of ‘hope being instrumental in our survival’ is that of music. After being forced to desert his family and having to live in isolation with his survival being questioned almost every day, it is perhaps only the

Essay on Chaucers Canterbury Tales - Sin in The Pardoners Tale :: Pardoners Tale

Importance of Sin in The Pardoner's Tale There are seven deadly sins that, once committed, diminish the prospect of eternal life and happiness in heaven. They are referred to as deadly because each sin is closely linked to another, leading to other greater sins. The seven deadly sins are pride, envy, anger, sloth, gluttony, avarice, and lechery. Geoffrey Chaucer's masterpiece, The Canterbury Tales, provided an excellent story about the deadly sins. Focusing mainly on the sins of pride, gluttony and greed, the characters found in The Canterbury Tales, particularly The Pardoner's Tale, were so overwhelmed by their earthly desires and ambitions that they failed to see the effects of their sinful actions, therefore depriving themselves of salvation. Gluttony is defined as the over-indulgence of food and drink. The pardoner said that gluttony was the sin that corrupted the world. The first form of gluttony is drunkenness. Drunkenness is sinful because man loses his ability to reason. The three men were guilty of gluttony when they over indulged in wine at the tavern that eventually led to swearing and lechery. The pardoner claimed that drunkenness played a big role when Lot committed incest with two of his daughters. Drunkenness had influenced Herod's decision when he ordered John, the Baptist beheaded. Gluttony was unknowingly committed in these two examples leading to incest and murder. The pardoner, however, did not practice what he preached. He couldn't proceed with his exemplum until he had something to drink. The pardoner was a proud man. While others were not as educated as he was, the pardoner spoke in Latin to show off his linguistic ability. His failure to practice what he preached made him a model of hypocrisy and deceit. The pardoner was such a bragger that he boasted of the sins that he had done. "I spit out my venom under the color of holiness, to seem holy and true"(page 343). The pardoner admitted to his astonishing behavior and confessed to his immorality. His shameless confession indicated that he was guilty of foolishness: I preach, as you have just heard, and tell a hundred other falsehoods...my intention is to win money, not at all to cast out sins (page 343).

Book that has had the most influence

What Is the book that has had the most Influence on you and how has It Influenced you? Author Nowadays, in century of information technologies people don't pay much attention to books, especially to fiction. This is a big issue, since some literature stories can be more useful, than TV programs or social network conversations. People of any age and any nationality can find some new sense in well known, but undeservedly forgotten novels and who knows how it could change their future.Many years ago, hen I was a little curious child, I found in our family library Arthur Cowan Doyle novel collection, and began to read his famous detective stories about Sherlock Holmes. It's hard to imagine, but being 10 years old ordinary pupil, I stopped playing football with my neighborhood friends and watch animated cartoons for few weeks. All my free time was devoted to these knotty stories. Moreover, I tried to solve some problems by myself and forecast next Sherlock steps with great elation.With gr eat egret I finished last adventure and understood that current logical task was really final. Everyone can ask me, how detective stories, without some hidden philosophical sense and educational thoughts could make great influence on little child. And I should give an unexpected answer. From that time I became interested in mathematics and in other exact sciences. I was very successful in different logical tasks and considered to dedicate my life to IT and math.And who knows, maybe that old fall evening, when I first found Sherlock Holmes story – was crucial point in my life. Looking back through years, I understand that it is never too late to discover world, get new knowledge, and as result change yourself. Generally speaking – reading Is a perfect Instrument to rich all these alms. People shouldn't forget about books because with every new read sentence reader becomes more Intelligent and erudite. So don't waste your time for unimportant things, do your best to make this world more beautiful.

Vinca plants

The experiment is to take 4 Vinci plants, which are about the same size, health, and flowering stages and find out which one will grow the best. Each of the plants will have 75 ml of a liquid dally for 10 days. My Grandma bought them from Loses on September 20, 2011 for me. Breakdown of the plants are as follows: Control plant will get tap water. Plant A will get Milk from the refrigerator. Plant B will get Lou Ana Pure Vegetable 011. Plant C will get sweet tea. We made up a pitcher Just for the experiment, so that It s the same every day.Experiment: Every day for 10 days put in 75 ml of liquid of a specific liquid into each plant and see which one will grow the best. Hypothesis: I think the one with milk is going to grow best of the three, not including the control. Milk is good for the body and I think it could also be good for plants. Day Before The Experiment Began: Mom got the plants for me from Loses the day before so they were fresh. Also will need 4 Styrofoam plates, 4 equal size containers for the liquids, masking tape, permanent markers, camera, and ruler. 1 . Take the plants to area they are going to e entire time.For me it was the covered lanai in the back of our house. 2. Put Styrofoam plates and place one under each plant – prevents cross contamination and keeps the table clean. 3. Get roll of masking tape and a permanent marker. 4. Cut tape into 4 equal strips. 5. Mark each strip with name and put on plant. 6. Collect the four containers for the liquids. 7. Put in 1st container water from the tap and put lid on it. In 2nd container, poured in 4 cups of milk, in 3rd container made up sweet tea and poured in 4 cups, and in final container poured in 4 cups of vegetable oil.Water and oil containers remained on the counter, and the milk and tea containers were in the refrigerator. Day Of The Experiment: I decided to measure and water my plants before school in the morning and early on the weekends. 1. Day one, I then took pictures of each plan t. 2. Then I measured each plant and wrote down the sizes in my Journal. 3. With a measuring cup, I measure out ml (1/C) of each liquid and pour it into the proper plant. I rinse out the glass cup in between each type of liquid. 4. I Jot down observations on the plants each day in a Journal. 5.I also look at the newspaper to e accurate on the temperatures for the day before and note it in the Journal, along with any weather (like rain, clouds, etc). 6. Repeat steps 1 thru 3 for the next 10 days. September 21, 2011 Day 1 of the Experiment: Observations: All four plants are new, very healthy and have many flowers in different stages of opening. Plants are in original container with Styrofoam plates under them so there is no cross contamination. Plants are in the covered porch area to keep from getting wet from any rain so they will not be contaminated by rain water. Get sun all afternoon.We took pictures and measurements of plants, as seen below. Control Plant – Water 9†³ tall Plant A- Milk Plant tall Plant C – Sweet Tea 8†³ tall 94/72 Very Sunny! All plants are the same height as yesterday. All still look very healthy. The water, sweet tea and milk plant were dry on the bottom today – oil was very wet. It had a good pool on plate. Flowers still look good on all. It was very sunny in the morning, warm and had a lot of rain in the afternoon. Control Plant – Water 9 h†Ã¢â‚¬  tall Plant C- Sweet Tea 8†³ tall 90/73 September 23, 2011 Day 3 of the Experiment: sweet tea, and milk plant were dry on the bottom today – oil was very wet.It had a good pool on plate. We had to dump out so it did not run all over the table. Flowers still look good on all – I am surprised. Had some sun before it rained. 91/72 September 24, 2011 Day 4 of the Experiment: plate NASTY!! It was full of stinky pond type scum. My mom made me change the plate because it stank and was worried about the small bugs flying around the plant. Oil and tea plants are okay. All plants are very moist. All plants still look okay. Pictures taken this morning to show new look. It was cloudy most of the day. Forecast calls for rain all weekend. 0 Control Plant – Water 10†³ tall Plant B -Oil 8 h† tallPlant C- Sweet Tea 9†³ tall 92172 September 25, 2011 Day 5 of the Experiment: They all look the same. Milk plant really stinks – small bugs flying around it. Cloudy most of the day. Plant A- Milk 9†³ tall Plant 8 w tall Plant C- Sweet Tea 8 h† tall 90/72 September 26, 2011 Day 6 of the Experiment: The milk plant stinks and there are bugs flying around it and the flowers are falling off. All others look okay. 0 Plant A -Milk 8 withal Plant B -Oil 8 w tall Plant C -Sweet Tea 8 h† tall 92/70 September 27, 2011 Day 7 of the Experiment: Milk plant really STINKS-there is a foam like scum that comes out after giving it a rink.The flowers are dying and falling off. Leaves not so big, plant looks worse today-leaves look less green than the others. The milk plant is SHRINKING!!!!!!!! Control Plant – Water 10 h† tall Plant A- Milk 7 h† tall Plant 8†³ tall Plants-sweetmeat 7†³ tall September 28, 2011 Day 8 of the Experiment: The control plant is doing The milk plant is The oil plant is kind slouchy. Sweet tea plant doing fine. Plant A- Milk 7†³ tall Plant B -Oil 7 h† tall September 29, 2011 Day 9 of the Experiment: The control plant is the only one doing good. All others are dying. Leaves all crinkled, plants leaning over.Milk plant still stinks. Gave it new plate hoping some of the bugs would go away. Cannot tell if others stink. Plant B -Oil 7 w tall 90/68 September 30, 2011 Day 10 of the Experiment: Milk plant is disgusting. It smells so bad that my grandma threw up when moving it this morning. Had to move plants away from the door – smell was too gross! New pictures of the plants were taken. All plants except control are dying . Leaves all crinkled all leaning over and the flowers are dying. Control plant looks great. Plant B -Oil 7†³ tall 90/67 All of the plants, except the control plant, are definitely dying.Apparently, you should never give plants anything but water. The dying plants have wilted leaves and the flowers are all crumpled up. The dying plants have all shrunk in size. The control plant is healthy green and tall. Plant A- Milk 6†³ tall Plant 6 h† tall Plant C -Sweet Tea 6 h† tall CONCLUSION OF MY EXPERIMENT: The only plant that did well was the one with plain water. My hypothesis was wrong. The milk plant did the worst by far! If I was to do this experiment again, I would never, and I mean never, pick milk as one of the liquids.I would like to try some more different liquids, like tap water with oracle grow (fertilizer) and made Cool-Aid, because it is basically water with sugar and food coloring. I would like to see if plant does well with Cool-Aid because it is almost all water and would like to know if the food coloring would change the color of the plant/flowers. I would like to run this experiment in the summer time when it is hotter and they would get more sunlight. Wonder if the failed plants would have died faster in hotter temperatures or if they would have fared better. My other thought on liquids was the try Coca-Cola as one of the liquids.

Vineyard Essay Example

Vineyard Essay Example Vineyard Paper Vineyard Paper Calaveras Vineyards Calaveras Vineyard was originally established in 1883 to make wine for the Catholic Church. They occupied 220 acres in California out of which 175 acres was occupied by the vineyard. They had now expanded into production of table wines for retailers and restaurants. It had changed three ownerships in the last nine years. The most recent owner was Stout Plc. which was looking to sell Calaveras and the management of Calaveras was the interested party in this transaction. The main strategy from 1987 was broadening the company’s position on premium brand category and this is evident from the fact that they were now concentrating on wines in the premium and super-premium category. The five C? s analyses is an important approach to evaluate the creditworthiness of a potential client. The five metrics that will be analyzed are character, capacity, capital, conditions, and collateral. Character will translate the quality of the management team and major owners and how these major players behave related to business. Related to Lynna Martinez, she has a high level of education and is graduated from important universities in France and USA. She has done researchers in the field and has experiences as a professional in the industry, being Vice president of Calaveras Vineyard since 1987. The other partner – Peter Newsome, has a degree in Business Administration and has experience in the field in different areas of this industry, such as operating and purchasing. It is possible to say that this metric is maybe one the most important for the future of this business since both of them have strong experience in the field. Related to the capacity analysis, it is unclear, based on historical data, the ability of the company in handle a high debt level, since there no information about Calaveras Vineyards – Team No. 1 18-Feb-2013 debt from the balance sheet. However, the company has a significant position as current assets what provide quick liquidity for the business as well as a strong free cash flow in both considered scenarios to repay the loan, even though the free cash flow in 1994 is negative. The apital metrics will measure whether the company has enough capital, in this point also matter the commitment of the owners with the business. In the management leveraged buyout, the new owners will have $ 1 million invested and thus they would have invested 25% of the total demanded fund. It seems that the new owners are putting an great effort on this business since they are buying a company that they have experience in and they believe it can do better than what the previous owners were doing. The economic conditions for the wine business seems to be in a good moment, even though the alcoholic market has been stagnated, the wine market has grown by 7. 4%, new researches about the benefits of wine has driven the demand up and thus the market is being benefited. Based on the Pro Forma Historical Financial Statements, it seems that the management team is able to control the expenses and cost of goods sold as the sales increase and decrease. It is possible to see it using the decreasing trend of the COGS related to sales and the SGA related to sales that has been the same (14. 9%) for the last 4 years. The company has as collateral, the Accounts Receivables and fixed assets. In 1993 the company had $316,782 as receivables, $2,332,241 as inventories and $4,487,193 as gross fixed assets. In case of liquidation, the Receivables may be sold at 85% of the face value, or $292,264; Inventory can be sold at 75% of its face value or $1,749,180. The fixed cost can be sold by 40% of the book value that is $1,794,877. This liquidation would provide a total of $3,836,321 which is more than Calaveras Vineyards – Team No. 1 8-Feb-2013 the total loan provided in 1994 ($3,122,000). It provides a good standard for the potential creditor of this company. Moody’s SGL framework can also be used to assess the creditworthiness of Calaveras Vineyards. The rating system gives a score ranging from SGL-1 to SGL-4, where one represents companies with very good liquidity and four represents companies with weak liquidity. There are several characteristics that are evaluated in rating a company using this framework. The first point is the capacity for financing capital expenditures and net working capital internally. Calaveras has an expected negative free cash flow in 1994 based on Anne Clemen’s projection (Exhibit 3), so it will not be able to fund internally. However, the company still has the flexibility of drawing money from its revolving credit line since the borrowing base has sufficient amount. Exhibit 3 also shows that the negative cash flow is due to a significant addition to net working capital. The addition is larger than average because the company is increasing its sales to the same level of 1992. The company is projected to have positive free cash flows starting in 1995 and will be able to finance internally. The EBIT/(interest and principal) ratio is moderate in 1994 but projected to increase throughout the years (Exhibit 3) and has an average of two. The second characteristic that needs to be analyzed is the flexibility of the company in generating cash from selling its assets in times of distress. Anne Clemen expected that Calaveras’ accounts receivable would able to generate 80% of book value and inventory for 85% of book value, while land, plant and equipment would only generate 40%. However, these assets are crucial to the operations of Calaveras and cannot be sold. Thus, the company has no flexibility in generating additional cash flow. Additionally, the assets mentioned before are used as collateral for both the term loan and the revolving credit. This relates to the final characteristic that is the extent Calaveras Vineyards – Team No. 1 18-Feb-2013 in which the company’s assets are encumbered. Calaveras is expected to secure its term loan through land, plant and equipment, and its revolver’s borrowing base is equal to 85% of receivables and 75% of inventories. In other words, most of Calaveras’ assets are encumbered and this limits the financial flexibility. After analyzing Calaveras’ through the SGL framework, we believed that the company should receive a score of SGL-3. The increase in the size of the wine market is an opportunity for Calaveras to increase their market share especially in the premium and super-premium category where the company has secure brand position and stable relationships with the distributors. It is heavily dependant on two dealers who account for 50% of their sales. It might bode well for them to increase their dealership base. Financial ratio analysis: To better understand Calaveras Vineyards’ financial ondition, we analyzed those financial ratios that Anne prepared. EBIT coverage ratio and current ratio in 1994 were already larger than 1 and was increasing from 1994 to 1998, indicating this company was profitable enough to pay off its interest expense and short-term obligation. Although current ratio was not so good compared with comparable companies, it was improving through years. The debt rat io was less than 1 and reduced quickly from 1994 to 1998, which was a good signal to investor and creditors that the risk of this company was decreasing. In addition, its decreasing assets/equity ratio indicated the quick increase of equity, which was the result of quick increase of net income. The return on sales and return on assets were much higher than the comparable companies and were increasing from 1994 to 1998, indicating this Calaveras Vineyards – Team No. 1 18-Feb-2013 company had good profitability in the industry. Its increasing sales/assets ratio showed an improvement of its ability to generate sales revenue from each dollar of asset, indicating this company operated more and more efficiently. Through analysis, we found these ratios looked good and some of them were even better than the industry level. The ratio analysis showed Calaveras Vineyards was a healthy company and had an optimistic future. New Scenario A new scenario was drawn in order to assess how the financial health of the company would be if the COGS and SGA were higher than the predicted by the company initially. In this situation, it is possible to see that the company is still able to operate under the conveants imposed by Goldengate Capital. Additional consideration and recommendation: We based our analysis on the ratio analysis done by Anne Clemen. The ratio analysis shows us favourable trend about financials about this company. The leverage ratio goes on reducing and the times interest earned as well as Profit margin show favourable forecasts. Based on our current analysis, we think Calaveras had good profitability and has enough ability to service the debt, and we agreed that Anne Clemens should participate in the loan. However, there are still some factors that can influence our evaluation of Calaveras. For example, if the price of its wine decreased quickly because of intensive competition or there was a big drop in the production of grape due to some catastrophe, the sales revenue will decreased dramatically, which would result in a shrunken free cash flow and influence its ability to pay back the loan. In Calaveras Vineyards – Team No. 1 18-Feb-2013 addition, if the cost of goods sold increased quickly because of a sudden increase of material price or the SGA soared up for expanding marketing and advertising to compete with competitors, the free cash flow would also decreased dramatically. So we suggested Anne to keep monitoring these unstable factors carefully to see whether Calaveras would have a credit risk. Additionally, to decrease the default risk, Anne could also make covenants with Calaveras to regulate its financial ratios and make part of its assets as collaterals. Calaveras Vineyards – Team No. 1 18-Feb-2013 Exhibit 2 Calaveras Vineyards – Team No. 1 18-Feb-2013 Calaveras Vineyards – Team No. 1 18-Feb-2013 Exhibit 7 New Forecasted Income Statement 1994 1% Sales Revenue Cost of Goods Sold Estates Selected Chardonnay California Generic Special Accts. Winery TOTAL Gross Profit Selling, General and Admin. Amortization of Organizational Costs EBIT Interest Expense (avg. balance) Profit Before Taxes Tax Expense Net Income Dividends to Common Shareholders Retentions to Equity $ $ $ $ $ $ $ 448,180 272,027 432,977 179,934 224,371 655,916 90,130 $ $ $ $ $ $ $ 594,307 325,923 535,400 121,580 233,639 683,012 93,853 $ $ $ $ $ $ $ 678,342 383,808 645,546 126,603 243,291 711,228 97,730 $ $ $ $ $ $ $ 706,365 399,663 733,324 131,833 253,341 740,608 101,767 $ $ $ $ $ $ $ $ 31,406 416,173 763,618 137,279 263,807 771,203 105,971 2,081,995 (966,861) (60) 1,115,074 (134,514) 980,559 362,807 617,752 617,752 $ 3,707,423 1995 1% $ 4,199,960 1996 1% $ 4,693,764 1997 1% $ 4,984,664 $ 1998 1% 5,371,451 $ (2,303,533) $ (2,587,715) $ (2,886,547) $ (3,066,901) $ (3,289,456) $ 1,403,889 $ 1,612,246 $ 1,807,216 $ 1,917,763 $ (667,336) $ (755,993) $ (844,877) $ (897,239) $ $ $ (60) $ 736,493 $ (60) $ 856,193 $ (60) $ 962,279 (60) $ $ $ 1,020,463 (109,625) $ (2 14,987) $ (198,101) $ (170,752) $ $ $ $ $ $ 626,869 231,941 394,927 394,927 $ $ $ $ $ 641,206 237,246 403,960 403,960 $ $ $ $ $ 764,178 282,746 481,432 481,432 $ $ $ $ $ 849,711 314,393 535,318 535,318 $ $ $ $ $ Calaveras Vineyards – Team No. 1 18-Feb-2013 Exhibit 8 Forecasted Balance Sheets (At Closing) Cash Accounts Receivable Inventory Organization Costs-Current Total Current Assets Land Plant and Equipment Gross PPE Accum. Depreciation Net PPE Organization Costs-Noncurrent Total Assets Payables Accruals Debt-Current Portion LTD Revolving Line of Credit Total Current Liabs. Debt, non-current Total Liabilities Common Stock Retained Earnings Total Equity Total Liabilities Equity Memorandum: Borrowing base (85% AR, 75%Inv) Revolver $ $ $ $ 2,255,917 2,304,288 $ $ 2,521,907 2,218,955 $ $ 2,699,146 1,949,595 $ $ 2,890,789 1,643,991 $ $ 3,025,581 1,187,490 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,124 60 1,184 1,124 582 1,706 1,706 240 3,130 130 400 530 1,600 2,130 1,000 1,000 3,130 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1994 50 370,742 2,587,715 60 2,958,567 1,124 832 1,956 116 1,840 180 2,960,587 258,771 400 2,304,288 2,563,459 1,200 2,564,659 1,000 394,927 395,927 2,960,587 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1995 50 419,996 2,886,547 60 3,306,654 1,124 1,082 2,206 283 1,923 120 3,308,697 288,655 400 2,218,955 2,508,010 800 2,508,810 1,000 798,887 799,887 3,308,697 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1996 50 469,376 3,066,901 60 3,536,387 1,124 1,332 2,456 499 1,957 60 3,538,404 306,690 400 1,949,595 2,256,685 400 2,257,085 1,000 1,280,319 1,281,319 3,538,404 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1997 50 498,466 3,289,456 60 3,788,033 1,124 1,582 2,706 766 1,940 3,789,973 328,946 400 1,643,991 1,973,337 1,973,337 1,000 1,815,637 1,816,637 3,789,973 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1998 50 537,145 3,425,344 3,962,539 1,124 1,832 2,956 1,082 1,874 3,964,413 342,534 1,187,490 1,530,024 1,530,024 1,000 2,433,389 2,434,389 3,964,413 Calaveras Vineyards – Team No. 1 18-Feb-2013 Exhibit 9 Forecast Assumptions Key Assumptions: Case Sales $/Case Gross Margins Estates Select-other Chardonnay California Generic Special Accts Winery Dividend Payout: Now-1996 1997After 0 0 0. 47 0. 35 0. 37 0. 35 0. 26 0. 35 0. 46 Exhibit 11 Exhibit 11 Cash Minimum (m) AR/Sales INV(T)/COGS(T+1) CL(T)/COGS(T+1) SGA/Sales Depreciation Capital Expenditures Interest Rate Tax Rate Inflation Rate Real Price Growth 50 0. 1 1 0. 1 0. 18 5-yr, S-L 250 0. 095 0. 37 0. 031 0. 01 Amortiz. Organization Costs: 5 years. Calaveras Vineyards – Team No. 1 18-Feb-2013 Exhibit 10 Solvency ratio EBIT/ (Interest and Principal) Current ratio Debt ratio Assets/Equity Efficiency ratio Sales/Assets Profitability ratio Return on sales Return on assets Return on equity 1994 1. 32 1. 24 0. 67 3. 6 0. 75 11% 8% 28% Anne Clemens Ratio Analysis 1995 1996 1997 1. 53 1. 8 2. 05 1. 24 1. 33 1. 48 0. 59 0. 5 0. 39 2. 82 2. 22 1. 8 0. 79 12% 9% 26% 0. 85 13% 11% 24% 0. 88 14% 12% 21% 1998 2. 48 2. 16 0. 25 1. 45 0. 94 15% 14% 20% Comparables ratio Upper Quartile Median Lower Quartile 5. 5 0. 97 2. 5 0. 99 1. 5 0. 995 1. 04 7. 30% 8. 10% 16. 60% 0. 73 2. 80% 2. 30% 7. 70% 0. 35 -0. 20% -0. 10% 1. 10% Calaveras Vineyards – Team No. 1 18-Feb-2013 Exhibit 11 Cash Flow Components Cumulative Surplus or Deficit Cash Flow Cash Flow Components Cumulative Surplus or Deficit Cash Flow Cash Flow Items Initial Inputs Net Results Initial Inputs Net Results Operating Inflows (Net Sales) Operating Outflows COGS Depreciation SGA Exp Taxes Other Total Operating Outflows Total Net Operating Cash Flow (NOF) Changes in Working Capital Receivables (AR) Inventory (INV) Other Current Assets (OCA) Accounts Payable (AP) Other Current Liabilities (OCL) Total Changes in Net Working Capital (NWC) Surplus or Deficit Cash Flow after Working Capital Investment Capital Investment Change in Net Fixed Assets Depreciation Net Investment Flow Free Cash Flow to Firm Surplus or Deficit (FCFF) Interest Income (II) Fixed Coverage Expenditures (Interest) (FCE) Surplus or Deficit Cash Flow Avaiable for Dividends Dividends (DIV) $ 2,836,062. 00 $ 1,899,853. 00 $ 528,456. 00 $ $ $ 2,428,309. 00 $ 407,753. 00 $ 43,356. 00 $ 654,835. 00 $ (7,012. 00) $ (121,880. 00) $ $ 569,299. 00 $ 977,052. 00 $ 4,193,000. 00 $ 2,294,000. 00 $ 587,000. 00 $ 287,000. 00 $ $ 3,168,000. 00 $ 1,025,000. 00 $ (49,000. 00) $ (281,000. 00) $ $ 28,000. 00 $ $ (302,000. 00) $ 723,000. 00 $ 268,332. 00 $ (394,512. 00) $ (126,180. 00) $ 850,872. 00 $ $ $ (83,000. 00) $ (167,000. 00) $ (250,000. 00) $ 473,000. 00 $ $ (308,000. 00) $ 165,000. 00 $ $ 850,872. 00 $ Calaveras Vineyards – Team No. 1 18-Feb-2013 Cash Flow Statements – Contd. Surplus or Deficit Cash Flow Avaiable for Dividends Dividends (DIV) Managements Discretionary Cash Flow Surplus Financial Cash Flow Change in Long-Term Debt Change in Short-Term Borrowing Change in Preffered Stock Change in Common Stock Change in Other Total Change in Net Finncial Cash Flow (NFF) Goodwill/Other Assets Other Liabilities Change in Goodwill Other Asset Change in Other Liabilities Change in GwillOAssets Other Liabilities Surplus or Deficit Cash Flow (Sum of 13 Cash Flow Components) Change in Cash (Cash) Surplus or Deficit after all Cash Flows $ $ 45,006. 00 13,241. 00 $ 850,872. 00 $ $ 850,872. 00 $ $ $ $ (729,402. 00) $ $ (729,402. 00) $ (400,000. 00) $ 236,000. 00 $ $ $ $ (164,000. 00) $ 165,000. 00 $ $ 165,000. 00 $ (153,235. 00) $ $ (153,235. 00) $ (31,765. 00) $ $ $ $ $ $ 1,000. 00 1,000. 00 Calaveras Vineyards – CASH FLOW STATEMENT 1000 Dec-96 Cash Flow Items Initial Inputs Net Results Cash Flow Components Cumulative Surplus or Deficit Cash Flow Initial I nputs Dec-97 Net Results Cash Flow Components Cumulative Surplus or Deficit Cash Flow Operating Inflows (Net Sales) Operating Outflows COGS Depreciation SGA Exp Taxes Other Total Operating Outflows Total Net Operating Cash Flow (NOF) Changes in Working Capital Receivables (AR) Inventory (INV) Other Current Assets (OCA) Accounts Payable (AP) Other Current Liabilities (OCL) Total Changes in Net Working Capital (NWC) Surplus or Deficit Cash Flow after Working Capital Investment Capital Investment Change in Net Fixed Assets Depreciation Net Investment Flow Free Cash Flow to Firm Surplus or Deficit (FCFF) Interest Income (II) Fixed Coverage Expenditures (Interest) (FCE) $ 4,681,000. 00 $ $ 2,526,000. 00 $ 655,000. 00 $ 349,000. 00 $ $ 3,530,000. 00 $ 1,151,000. 00 $ (49,000. 00) $ (169,000. 00) $ $ 17,000. 00 $ $ (201,000. 00) $ 950,000. 00 $ 4,967,000. 00 $ $ 2,644,000. 00 $ 695,000. 00 $ 394,000. 00 $ $ 3,733,000. 00 $ 1,234,000. 00 $ (29,000. 00) $ (208,000. 00) $ $ 21,000. 00 $ $ (216,000. 00) $ 1,018,000. 00 $ (34,000. 00) $ (216,000. 00) $ (250,000. 00) $ 700,000. 0 0 $ $ $ (280,000. 00) $ 17,000. 00 $ (267,000. 00) $ (250,000. 00) $ 768,000. 00 $ $ $ (235,000. 00) Calaveras Vineyards – Cash Flow Statements – Contd. Surplus or Deficit Cash Flow Avaiable for Dividends Dividends (DIV) Managements Discretionary Cash Flow Surplus Financial Cash Flow Change in Long-Term Debt Change in Short-Term Borrowing Change in Preffered Stock Change in Common Stock Change in Other Total Change in Net Finncial Cash Flow (NFF) Goodwill/Other Assets Other Liabilities Change in Goodwill Other Asset Change in Other Liabilities Change in Gwill Other Liabilities Surplus or Deficit Cash Flow (Sum of 13 Cash Flow Components) Change in Cash (Cash) Surplus or Deficit after all Cash Flows $ $ $ 420,000. 00 $ $ 420,000. 00 $ (400,000. 00) $ (20,000. 00) $ $ $ $ (420,000. 00) $ (400,000. 00) $ (132,000. 00) $ $ $ $ (532,000. 00) $ 533,000. 00 $ $ 533,000. 00 $ $ $ $ $ $ $ $ $ $ 1,000. 00 1,000. 00 Calaveras Vineyards – Team No. 1 18-Feb-2013 CASH FLOW STATEMENT Dec-98 Cash Flow Items Initial Inputs Net Results Cash Flow Components Cumulative Surplus or Deficit Cash Flow Operating Inflows (Net Sales) Operating Outflows COGS Depreciation SGA Exp Taxes Other Total Operating Outflows Total Net Operating Cash Flow (NOF) Changes in Working Capital Receivables (AR) Inventory (INV) Other Current Assets (OCA) Accounts Payable (AP) Other Current Liabilities (OCL) Total Changes in Net Working Capital (NWC) Surplus or Deficit Cash Flow after Working Capital Investment Capital Investment Change in Net Fixed Assets Depreciation Net Investment Flow Free Cash Flow to Firm Surplus or Deficit (FCFF) Interest Income (II) $ 5,348,000. 00 $ 2,803,000. 00 $ 749,000. 00 $ 461,000. 00 $ $ 4,013,000. 00 $ 1,335,000. 00 $ (38,000. 00) $ (126,000. 00) $ $ 12,000. 00 $ (400,000. 00) $ (552,000. 00) $ 783,000. 00 $ 66,000. 00 $ (316,000. 00) $ (250,000. 00) $ 533,000. 00 $ Calaveras Vineyards – Team No. 1 18-Feb-2013 Net Investment Flow Free Cash Flow to Firm Surplus or Deficit (FCFF) Interest Income (II) Fixed Coverage Expenditures (Interest) (FCE) Surplus or Deficit Cash Flow Avaiable for Dividends Dividends (DIV) Managements Discretionary Cash Flow Surplus Financial Cash Flow Change in Long-Term Debt Change in Short-Term Borrowing Change in Preffered Stock Change in Common Stock Change in Other Total Change in Net Finncial Cash Flow (NFF) Goodwill/Other Assets Other Liabilities Change in Goodwill Other Asset Change in Other Liabilities Change in GwillOAssets Other Liabilities Surplus or Deficit Cash Flow (Sum of 13 Cash Flow Components) Change in Cash (Cash) Surplus or Deficit after all Cash Flows $ $ $ $ (250,000. 00) $ 533,000. 00 $ (173,000. 00) $ 360,000. 00 $ $ 360,000. 00 $ $ (360,000. 00) $ $ $ $ (360,000. 00) $ $ $ $

Strategic Analysis of HMV The WritePass Journal

Strategic Analysis of HMV Introduction Strategic Analysis of HMV . All Business. (2011b). Waterstones HMV. Available at allbusiness.com. Accessed 3 July 2012. Billboard Biz. (2011). HMV recorded rise in Sales. Available at billboard.biz. Accessed 3 July 2012. Bright Club. (2010a). Benefits and Drawbacks of E-Commerce: Case Study of HMV. Available at   brighthub.com/office/entrepreneurs/articles/50145.aspx?p=2. Accessed 4 July 2012. Bright Club. (2010b). HMV Case Study: Development of Ecommerce Strategy. Available at brighthub.com/office/entrepreneurs/articles/50145.aspx?p=2. Accessed 4 July 2012. Cream Global. (2010). HMV Case Study: The Value Long Tail. Available at creamglobal.com/search/17798/18337/the-high-value-long-tail/ Accessed 4 July 2012. Design Council. (2010). Designs to Overcome a Downturn: Case Study of HMV. Available at designcouncil.org.uk/Case-studies/Designs-to-overcome-a-downturn/HMV-Group/ Accessed 3 July 2012. Experian. (2010). HMV Case Study. Available at experian.co.uk/assets/resources/case-studies/HMV_V4.pdf Accessed 4 July 2012. Guardian. (2010). HMV Waterstones Trading. Available at guardian.co.uk/business/2010/jun/30/hmv-waterstones-trading. Accessed 4 July 2012. Guardian. (2011a). HMV Group. Available at guardian.co.uk/business/. Accessed July 2012 Guardian. (2011b). HMV Curzon Artificial Eye Cinemas. Available at guardian.co.uk/business. Accessed 4 July 2012. Inside Retailing. (2010). HMV UK Music to the Eyes. Available at insideretailing.com.au/Latest/tabid/53/ID/8073/HMV-UK-Music-to-the-eyes.aspx. Accessed 3 July 2012. Konverge. (2010). HMV Case Study. Available at konverge.com/pdf/HMV_cs.pdf. Accessed 4 July 2012. Kotler, P. and Keller, K. (2005). Marketing Management. Prentice Hall. The Daily Swarm. (2010). Enlarging Music Retails Product Base HMV. Available at thedailyswarm.com/headlines/enlarging-music-retails-product-base-hmvs-profits-18-live-venues-ticketing-dvds-tech-fashion/ Accessed 3 July 2012. The Times 100. (2010). Case Study: HMV Building on Brand. Accessed 4 July 2012. thetimes100.co.uk/case-studybuilding-on-brand24-23-3.php Telegraph. (2010). HMV set for Fashion Roll Out as Sales Fall. Available at telegraph.co.uk/finance/newsbysector/epic/hmv/7650267/HMV-set-for-fashion-roll-out-as-UK-sales-fall.html. Accessed 4 July 2012.

Investment Analysis of Tesco, and Marks And Spencer Research Paper

Investment Analysis of Tesco, and Marks And Spencer - Research Paper Example (Penman, 2003). In other situation, investors make investment decisions following his or her instinct or based on the information provided by the market. Here, Penman (2003) referred to Investors who make investment decisions following their instinct as intuitive investors, while those who make investment decisions following market data are passive investors (Penman, 2003). This study is aimed at carrying out a comparative analysis of two United Kingdom based retail companies with particular focus on its financial performance and share valuation for the two periods under review, to enable the researcher gain a reasonable basis for providing recommendations to investors on which company's stock they should buy, sell, keep or hold. The remaining part of the paper looks at the two company under review. Like macroeconomic analysis the analysis of the industry is important because it enables the analysts to make abnormal profits arising from information asymmetry between the proper analyst and competitors who fail to carry out a proper analysis. Just as it is difficult for a firm to do well in a poor macroeconomic environment, so too is it difficult for a firm to perform well in a troubled industry. (Bodie et al, 2002). Similarly, as performance can vary across countries, so too does it varies across industries. (Bodie et al, 2002). 2.1 Tesco Plc Tesco PLC is an international retailer. The principal activity of the Company is food retailing with over 2,000 stores in the United Kingdom, the Republic of Ireland, Hungary, Poland, the Czech Republic, Slovakia, Turkey, Thailand, South Korea, Taiwan, Malaysia, Japan and China. It activities include, simple travel insurance, Tesco personal finance, telecom and retail outlets. Financial Ratio Analysis for Tesco Plc. a) Profitability Ratios for Tesco Plc Ratio Formula1 2006 2005 Profit margin Return on Capital Employed Return on Equity Return on Investment The profitability ratios show that the company is doing quite well. In 2006 for example the was an improvements in all the profitability ratios when compared to 2005. Compared with the ratios for the other firm (Mark & Spencer) we see that Tesco performed better than the industry average, and better than M&S. However, Marks and Spencer also proves to be a profitable company. b) Liquidity Ratios for Tesco Plc Ratio Formula2 2006 2005 Current Ratio Quick Ratio Cash Ratio Tesco current ratios have also witnessed improvements in 2006. The current ratio and quick ratio show that Tesco has enough current assets to cover its short-term liabilities without facing business risk that is the risk that it might not meet its short-term commitments. However, the cash ratio shows that Tesco could only cover 50% of its short-term liabilities in 2005 and 90% in 2006. It is again doing better in this domain than its M&S. c) ) Long-Term Solvency Ratios Solvency Stock Measures From above, it can be observed that the company uses more debt than equity in financing its activities. This is evidenced by the debt-to-equity ratio of 1.4. There is