The End Of The Civil War - 1446 Words

The Civil War, fought from 1861 thru 1865, not only divided the nation into north and south but also became the bloodiest war in American history with over 600,000 casualties. Furthermore, ties between the already unpopular President Abraham Lincoln and congress, to include majority of his cabinet, broke making it ever more evident the discontent of the political body with the decisions the president would make in the months leading to the end of the war. As the war came to an end and the road towards reconstruction began, congress and President Lincoln, along with Vice President Andrew Johnson and William Seward, began to debate on the punishment the South would have to endure for their wretched rebellion. Soon congressmen, such as†¦show more content†¦Under the Davis-Wade Bill, as it became known, southerners of that generation would never be granted citizenship but rather be treated as conquered subjects of the United States. The Davis-Wade Bill was passed in both the House of Representatives and the Senate in 1864 and sent to President Abraham Lincoln for signature, although, it would never see the light of day. President Abraham Lincoln was incline to be more lenient with the south and opposed such radical measures. For that reason when the Wade-Davis bill reached him he opted to not signed it, knowing that if he veto the bill the senate would only override his veto, but rather decided to exercise a pocket veto, where he simply ignored the bill when it crossed his desk. By doing so he prevented congress from enacting the Wade-Davis bill further hindering his relationship with congress. President Lincoln was determined to enact his plan instead, which imposed less severe punishments to the south. Known as the Lenient Reconstruction Plan, Lincoln’s intent was to only require a 10 percent of the white, male, voting population to take an oath of allegiance to the U.S Constitution. Under the Lenient Reconstruction Plan citizenship would be restored if the states agreed to ratify state constitutions to outlaw slavery. Congress however felt Lincoln’s plan was too weak and after the

Magwitchs Manipulations of Pip in Great Expectations Essay

Magwitchs Manipulations of Pip in Great Expectations In Great Expectations, Charles Dickens criticizes the motivation of the lower classes to rise to the level of wealth and education held by the upper classes by showing the extent to which Pip is exploited by Magwitch to meet these goals. To meet the expectations of the gentleman, Pip must leave his family and any possibility of earning his living in order to satisfy the educational and societal demands of this standard. Magwitch, a social deviant, hopes to prove his viability by using his unfortunate circumstances to produce a gentleman entirely by his own effort. Magwitch exhibits Pip to the world as a gentleman who is not hardened by labor, but he does so by his†¦show more content†¦The title of gentleman therefore denotes one who passes his time idly without and obligation or responsibility besides remaining socially amiable. The emergence of the middle class in the nineteenth century allowed people not of noble birth to enter the ranks of gentility. Becoming an educated and morally noble gentleman had come within the reach of those who had previously been excluded. Industry made it possible for someone of the working class to elevate his social position through his own efforts. This new definition of the gentleman had a great appeal among the emerging middle class because high birth, the traditional passport to recognition as a gentleman, could be side-stepped-at least in theory (Platz 152). This new opportunity created a split between the traditional upper classes and the newly established English bourgeoisie. Dickens recognized the paradoxical aspiration toward the position of an idle gentleman through labor. Obtaining the appearance of a gentleman became more important than the means by which the facade is constructed. Platz writes, Dickens Great Expectations can be interpreted as an attempt to dismantle both the legitimacy and symbolic authority of the gentleman (162). Pip deceives himself by accepting the oldShow MoreR elatedThe Poor Labyrinth: The Theme of Social Injustice in Dickens Great Expectations by John H. Hagan Jr.1304 Words   |  5 Pagesserved to the convicted criminal, and indicates the cyclical nature of how poverty and fear feed the public consensus on crime. As explored by John H. Hagan Jr.’s article entitled â€Å"The Poor Labyrinth: The Theme of Social Injustice in Dickenss â€Å"Great Expectations†, in which Pip’s own life, as well as the lives of those around him illustrate how socioeconomic differences played a significant role in how individuals perceived the law and one another. Harshly administered punishment and conformity toRead MoreGreat Expectations: Analyzed Through A Marxist Criticism1113 Words   |  5 Pageswhich class struggle is a central element in the analysis of social change in Western societies. Marxism applies to the novel Great Expectations in many ways. Dickens uses Pip’s complex and altering relationships with Estella, Joe, and Magwitch to show the subjugation of the working-class from the privileged. Estella is raised in a prosperous household and is judgmental of Pip because he is from the working class. She insults his appearance when she says, But he is a common laboring boy. And lookRead MoreEssay Analysis of Great Expectations by Charles Dickens5944 Words   |  24 PagesAnalysis of Great Expectations by Charles Dickens Charles Dickens, the revolutionary 19th century novelist, wrote a bildungsroman of Phillip Pirrip (Pip) and the reality of his own â€Å"Great Expectations† in his pursuit to become a gentleman. In Chapter 8, the reader is introduced to Miss Havisham and Estella and this is where Pip first becomes dissatisfied with the life at the forge. There were many writers in Dickens’ day whose works are no longer read; this is possibly because Dickens

Natural Mosquito Repellent Recipe

Its easy to make your own natural mosquito repellent. You can control exactly what goes into the product so you wont need to worry about any unwanted chemicals. Natural Mosquito Repellent Safety There are a couple of different formulations you can use for your natural mosquito repellent. In general, what you are doing is diluting an essential oil that the mosquitoes find distasteful or which confuses them so they cant find you to bite you. The oils dont mix with water, so youll need to add them to other oils or to alcohol. Its important to use an oil or alcohol that is safe for your skin. Also, dont go overboard with the essential oils. The oils are potent and could cause skin irritation or another reaction if you use too much. If you are pregnant or nursing, do not use any mosquito repellent, natural or otherwise, until after youve gotten it cleared by your physician. Natural Mosquito Repellent Ingredients If you are making large amounts of mosquito repellent, a good rule of thumb is to mix the repellent so its 5-10% essential oil. That means you should mix one part essential oil with 10-20 parts carrier oil or alcohol. For a smaller batch use: 10-25 drops (total) of essential oils2 tablespoons of a carrier oil or alcohol The essential oils that work well against mosquitoes are: cinnamon oillemon eucalyptus oilcitronella oilcastor oil Safe carrier oils and alcohols include: olive oilsunflower oilany other cooking oilwitch hazelvodka Natural Mosquito Repellent Recipe Mix the essential oil with the carrier oil or alcohol. Rub or spray the natural insect repellent onto skin or clothing, using care to avoid the sensitive eye area. Youll need to re-apply the natural product after about an hour or after swimming or exercise. Unused natural insect repellent may be stored in a dark bottle, away from heat or sunlight.

Raising The Minimum Wage Has Always Been A Debatable...

Minimum wage has always been a debatable conversation. We question whether it should be increased so that it could keep up with living costs and move forward in our economy or let it stay the same and remain stagnant. Whole heartily, raising the minimum wage to keep up with today’s living costs will be beneficial to struggling families, help people in poverty, and even help our economy grow. This topic has been circling around since the early 1900s when Massachusetts passed the law for minimum wage. Before this, workers were working almost fifty hours a week and only making $5-$7for that whole week. After the wage was passed in the state, other states started recognizing the movement and soon after in 1938 President Franklin passed the Fair Labor Standards Act. This act set a national minimum wage of forty cents an hour. By 1960 the minimum wage peaked up to $10.69 an hour but this is 47 percent more than what it turned out to become in 2009 which set a minimum wage at $7.25 p er hour. Only till 2014 did the minimum wage go up from that rate. According to Perez, â€Å"more than three-quarters of the American People believe we should increase the minimum wage according to a Gallup Poll.† (2014). Perez even states, â€Å"57 percent of entrepreneurs support raising the minimum wage to $10.10 per hour.† (2014). Unfortunately, we would have to wait two years from now in 2018 till the minimum wage of $10.10 an hour is to be effective. The problem with this, according to Gale is thatShow MoreRelatedAccounting for Non Accounting Students45396 Words   |  182 PagesPublishing imprint in 1997 Second edition published in 2001 Third edition published 2004  © Pearson Professional Limited 1997  © Pearson Education Limited 2001, 2004 The right of John R Dyson and John Wyett to be identified as authors of this Work has been asserted by them in accordance with the Copyright, Designs and Patents Act 1988. ISBN 0 273 68301 2 All rights reserved. Permis sion is hereby given for the material in this publication to be reproduced for OHP transparencies and student handoutsRead MoreMarriage and Cohabitation13809 Words   |  56 Pageslast twenty years, the number of marriages has fallen connsiderably, while there has been a growth in the number of couples living together without marrying. In 1993, the number of marriages in the UK fell to it lowest level for fifty years and one in five unmarried men and women were cohabiting 1 . The stigma attached to cohabiting in the 1990s is far less than it was two or three decades ago. The subject of marriage and cohabitation have been a debatable issue in the contempoary modern society, owingRead MoreManagement Control Systems Pdf115000 Words   |  460 PagesChartered Financial Analysts of India. Fo ISBN 81-7881-995-3 Ref. No. PMCS/A 01 2K6 31 For any clarification regarding this book, the students may please write to ICFAI giving the above reference number, and page number. While every possible care has been taken in preparing this book, ICFAI welcomes suggestions from students for improvement in future editions. rI B S U se O nl y C la s s of 20 09 Contents PART I: AN OVERVIEW OF MANAGEMENT CONTROL SYSTEMS ChapterRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagescollection document in detail, paradox pervades the time span we call the twentieth century, no matter how it is temporally delineated. Never before in history, for example, had so many humans enjoyed such high standards of living, and never had so many been so impoverished or died of malnutrition and disease. If the period from the 1870s is included in a long twentieth century (and perhaps even if it is not), migration served as a mode of escape from oppression and poverty and, in many instances, asRead MoreOrganisational Theory230255 Words   |  922 PagesUniversity, UK McAuley et al. provide a highly readable account of ideas, perspectives and practices of organization. By thoroughly explaining, analyzing and exploring organization theory the book increases the understanding of a field that in recent years has become ever more fragmented. Organization theory is central to managing, organizing and reflecting on both formal and informal structures, and in this respect you will find this book timely, interesting and valuable. Peter Holdt Christensen, AssociateRead MoreContemporary Issues in Management Accounting211377 Words   |  846 PagesVietnam Oxford is a registered trade mark of Oxford University Press in the UK and in certain other countries Published in the United States by Oxford University Press Inc., New York ß Oxford University Press 2006 The moral rights of the author have been asserted Datab ase right Oxford University Press (maker) First published 2006 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, without the prior permission

Manipulation Of Power In George Orwells 1984 By George...

Manipulation of the Mind After capturing Winston Smith for thought crime, O’Brien describes real power as â€Å"tearing human minds to pieces and putting them together again in new shapes of your choosing† (Orwell 266). By this he explains that true power is being able to choose what people minds think. In George Orwell’s novel, 1984, Winston, a Ministry of Truth worker who hates the Party, slowly starts to disobey the Party rules such as having freedom of thought and individuality. He entrusts a Party member, O’Brien, with his secret for the hatred of the Party. O’Brien reveals that he is a high Party leader who will fix Winston’s corrupt mind. Throughout this novel, it demonstrates that government is controlling people’s minds and†¦show more content†¦Orwell also demonstrates that the government can manipulate people, as they grow older. He shows that children learn to think a certain way, as they are educated. For instance , Parsons, a man who strongly supports Big Brother, is turned into the Thought Police when his own daughter convicts him of saying â€Å"Down with Big Brother† in his sleep (Orwell 233). This demonstrates that the education children receive manipulates their minds into thinking the way the government wants. Parsons’ daughter learned to turn in people who did not support Big Brother even if it was a family member. The Party also uses the Ministry of Truth to manipulate its population with skewed history. Winston’s job is to change records of history so people only know the history that the government wants them to know. Through these lies, the government is able to control people’s thoughts and how they think. Orwell shows that people have lost their thoughts without even noticing since they have been taught to always think like so. He uses this to demonstrate that â€Å"if man [does] not become aware of the assaults on his personal freedom,† he wil l lose his right of thought (Bossche). Therefore, Orwell establishes that the government can be too powerful when they manipulate people without anyone noticing. Not only does Orwell show that the government controls its subjects mentally but they also do physically. When convicted of Thought Crime, these criminals endureShow MoreRelatedOppression and Dehumanization in George Orwells 1984 Essay1621 Words   |  7 PagesOppression and Dehumanization of Society in George Orwell’s 1984: The Manipulation of Technology, Language, Media and History George Orwell uses his novel 1984 to convey that human beings, as a species, are extremely susceptible to dehumanization and oppression in society. Orwell demonstrates how a government’s manipulation of technology, language, media, and history can oppress and degrade its citizens. In 1984 the political manipulation of technology oppresses the people of OceaniaRead MoreFrancess Kargbo. Mr. Bond-Theriault. 2Nd Period. 22 March1623 Words   |  7 PagesMarch 2017 1984 By: George Orwell From a new historicism , and psychoanalytic criticism view. â€Å"Big Brother is Watching You† As the future nears, most of humanity is starting to realize that â€Å"2+2=5†(. There is manipulation that occurs constructed by the government to control every aspect of reality, technology taking human jobs, those who control the present write history, social hierarchy, and wars that have no purpose. 1984 by Eric Arthur Blair is known by his pen name, George Orwell may not haveRead MoreGeorge Orwells 19841168 Words   |  5 PagesGeorge Orwell author of 1984 recently made it on Amazon’s list of â€Å"100 books to read before you die† for his widely read novel with thought provoking subjects like: the dangers of totalitarianism, physical control, psychological manipulation, manipulation of information and history, and technology. Through the themes in 1984, George Orwell demonstrates that a dystopian society created by totalitarian rule can infiltrate the minds of its citizens through various mediums. The famous novel falls intoRead MoreEducation In Animal Farm, By George Orwell1537 Words   |  7 PagesIn a society where an elite elegance has gotten rid of tools that the rulers do not allow because an this elite institution of people often use this gear to dominate and oppress society. In George Orwell’s story, Animal Farm, Orwell demonstrates that education is a powerful weapon and is a device that can be used to at least one’s benefit. Living in a world where strength is a straightforward to benefit, the pigs quick use education to govern the relaxation of the animals on the farm to serve themselvesRead MoreOrwells 1984 Essay1962 Words   |  8 Pages Orwell’s Warnings in Nineteen Eighty-Four are Irrelevant to a First-World (our) Society Nineteen Eighty-Four (referred to as 1984 from here on) written by George Orwell is a cautionary novel set in a totalitarian society maintained and controlled by the government through censorship, fear, and a total lack of human rights. George Orwell’s novel 1984 depicts what he saw in the society he was living in, and to warn future societies of what he thought the world was headed towards. However, my hypothesisRead MoreThe Novel 1984 by George Orwell Essay944 Words   |  4 Pages 1984, Orwell’s last and perhaps greatest work, deals with drastically heavy themes that still terrify his audience after 65 years. George Orwell’s story exemplifies excessive power, repression, surveillance, and manipulation in his strange, troubling dystopia full of alarming secrets that point the finger at totalitarian governments and mankind as a whole. What is even more disquieting is that 1984, previously considered science fiction, has in so many ways become a recognizable rea lity. OrwellRead MoreAnalysis Of George Orwell s 19841377 Words   |  6 Pagesalong with their citizens. There are various types of governments, such include democracy, oligarchy, and more specifically, totalitarian. 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An assortment of parallels can be drawn between the totalitarian governments of Adolf Hitler and Orwell’s fictional â€Å"Big Brother.† Complete power, propaganda, and dehumanization are three main topics related to both Orwell’s novel and Nazi Germany. Complete power is achieved by the dictatorship and totalitarianism. Brainwashing in both cases uses tactics of propaganda and invasion of privacy. Dehumanization is

Legalize Marijuana misc Essay Example For Students

Legalize Marijuana misc Essay The legalization of marijuana will reduce crime, narcotic drug use, and create a utopian society. Marijuanas effect on society is greatly over exaggerated in that marijuana acts as a scapegoat for many of societys problems. Marijuana is blamed today for being a gateway drug; this means that consumption of marijuana will lead to use of narcotic drugs, this claim has never been proven, the only grounds for it is that marijuana is a more widespread and more sampled drug. Furthermore, the legalization of marijuana would create potential tax revenue that would flow from a regulated market in marijuana. Marijuana grows throughout temperate regions, with more potent varieties produced in dry, hot, upland climates. Marijuana is defined as a cannabis plant; and or a preparation made from the dried flower clusters and leaves of the cannabis plant, smoked or eaten to induce euphoria (marijuana, 827, Websters). Euphoria is a feeling of great happiness or well being (euphoria, 468). Chronic marijuana users may develop a motivational syndrome characterized by passivity, decreased motivation, and preoccupation with taking drugs. The relationship of this syndrome to marijuana use, however, has not been established. Like alcohol intoxication, marijuana intoxication impairs judgment, comprehension, memory, speech, problem-solving ability, and reaction time. The effect of long-term use on the intellect is unknown. There is no evidence that marijuana induces or causes brain damage (marijuana 2, Microsoft). The Drug Enforcement Agency estimates that we presently have 20 million regular users of marijuana in the United States (Heerema 130). The inclusion of drug users within society is in turn based on the premise that the desire to alter consciousness is a normal human trait, a drive as deep as the need for food, shelter and love (Siegel 1989). Humans perceive the use of marijuana to alter their state of consciousness as being a basic instinct that seems harmless and natural. Prohibition creates crime; it does not solve crime. It creates a tension within society that society cannot long bear. However, because some members of society are more tolerant of drug use than others, the attempt at prohibition inevitably tears society apart. It seems to work, for a while, but sooner or later the prohibition approach becomes untenable if society is to grow rather than stagnate. In the long run, society gradually adapts to the changes made necessary by the failure of the War on Drugs; and the new drugs appear, and then the cycle starts over (Aldrich 548). Therefore, if society wants to continue to grow, we must allow its inhabitants to alter their state of consciousness by using marijuana. A legal, regulated drug supply (as alcohol, tobacco, coffee, tea, and prescription drugs) encourages people both socially and personally to use the smallest dosage and the lowest potency that will be effective. It encourages normalization and control of drug use, and discourages abuse. It accepts a certain social cost in that the use of these drugs will cause problems for some members of society; but it does not deny that drug use is human, and instead works through the problems presented by drug use in such a way as to minimize their harm. In exactly opposite fashion, the criminal approach to drug use encourages drug abuse, by attempting to cut off supply. This policy restriction makes the desired commodity scarce and difficult to obtain. In turn, the user wants as much as possible, in the highest possible potency, for hoarding as well as immediate use. This policy ignores the basic human urge to get high, discourages the controlled use of drugs, and offers no normal socialization, no internal or external controls, and no possibility of harm reduction. It puts even the casual or experimental user into the illicit drug subculture where abuse is more likely; and any attempt to encourage self-control, that is, showing people how to use drugs intelligently and in the least harmful way, is seen as condoning abuse (Weil and Rosen 1983). .u53a4ad3a471ea675196dca3ac3074252 , .u53a4ad3a471ea675196dca3ac3074252 .postImageUrl , .u53a4ad3a471ea675196dca3ac3074252 .centered-text-area { min-height: 80px; position: relative; } .u53a4ad3a471ea675196dca3ac3074252 , .u53a4ad3a471ea675196dca3ac3074252:hover , .u53a4ad3a471ea675196dca3ac3074252:visited , .u53a4ad3a471ea675196dca3ac3074252:active { border:0!important; } .u53a4ad3a471ea675196dca3ac3074252 .clearfix:after { content: ""; display: table; clear: both; } .u53a4ad3a471ea675196dca3ac3074252 { 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; } .u53a4ad3a471ea675196dca3ac3074252:active , .u53a4ad3a471ea675196dca3ac3074252:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u53a4ad3a471ea675196dca3ac3074252 .centered-text-area { width: 100%; position: relative ; } .u53a4ad3a471ea675196dca3ac3074252 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u53a4ad3a471ea675196dca3ac3074252 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u53a4ad3a471ea675196dca3ac3074252 .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; } .u53a4ad3a471ea675196dca3ac3074252:hover .ctaButton { background-color: #34495E!important; } .u53a4ad3a471ea675196dca3ac3074252 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u53a4ad3a471ea675196dca3ac3074252 .u53a4ad3a471ea675196dca3ac3074252-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u53a4ad3a471ea675196dca3ac3074252:after { content: ""; display: block; clear: both; } READ: Down Syndrome Essay Therefore, the illicit drug scene, created by drug prohibition laws, encourages high-dose, high-potency drug seeking, and discourages moderation and self-regulation. The process of dilution is possible when drugs are legally regulated; but not when they are criminally distributed. In fact, dilution of strength is the basis for mass marketing of legal .

Investment and Portfolio Management A-REIT Operations

Question: Describe about the Report for Investment and Portfolio Management of A-REIT Operations. Answer: A-REIT Operations and its background The company we have selected for our analysis is A-REIT Ascendas Limited. The company is based in Singapore and has an overseas presence in Australia and China. The company provides facilities to its investors like capital gains on their investments. The company invests in Real Estate, which generates the profit. The Ascendas A-REIT is a trust whose incomes are generated from investments made in logistics and business parks. The company is actively involved in investing in the sector of Real Estate and providing a variety of services to its stakeholders Ascendas-REIT largely generates its income by allowing anyone to extend their investment in the large properties by the purchase of stocks (Haight and Singer 2005). The stakeholders earn the same way in A-REIT as buying stocks over the limitations of physically buying a property or investing in it. Services offered by the company The company provides long-term wealth creation facilities for its shareholders. The Singapore Stock Exchange lists this Real Estate Investment Trust under the publicly listed companies in Singapore having an overseas presence and operational capabilities. The trust is highly specialized and trained to handle wealth creation via its Real Estate properties in Singapore, Australia, and China (Phillips and Freeman 2010). The company operates in Shanghai to coordinate its Chinese Real Estate enthusiasm. Ascendas REIT is widely involved in the industrial sector of real estate. The trust is responsible for investing in science and business parks including logistics hubs, integrated processes of development, retail properties (IDAR), industries requiring high specification, development of data centers and logistics and equipment storage facilities. Financial Background The gross revenue of the company increased from S$ 503 million in the FY11-12 to S$761.08 million in FY2015-16. The company had constantly been involved in promoting its brand to spread the goodwill of the company far and large. The company started their operations since 2003 and had continuously improved their hierarchical structure and worked towards stable plans to improve the Trust's portfolio. The revenue increase is credited to the large-scale acquisitions plans and vast expansion strategies (Kesslerà ¢Ã¢â€š ¬Ã‚ Park and Butler 2003). The company has ventured into the logistics park real estate plans since 2005. The company has sincerely improved their portfolio and has remained a top contender among its contemporaries in Real Estate Investment Trusts. The Total current amount available for distribution in real estate ventures is S$301 million. The company would enhance its efforts to expand its business into the booming markets of China and Australia, where it already enjoys presence. The company would seek to increase its investments in business parks and science parks in future periods. The business trust tends to be constantly on the lookout for new business prospects (Barua, Choudhury and Borkakoty 2009). In the past, the company has made acquisitions from real estate firms of repute. Distribution of its profits into new ventures would enhance its prospects of capturing the booming Chinese market. Description of the number of assets and its value The number of assets that belonged to the company was 102 worth 6564 million dollars in FY11-12. The number of assets in FY2012-13 was 103, worth $6569 million. The number of assets in the consecutive year 105 with total assets was worth 7358 million dollars. The next years figures were 107 listed properties with total assets value being 8160 million dollars. The financial year of 2015-16 saw the largest rise in the number of properties owned by Ascendas. The number of listed properties was 133 and the total valuations of the assets, 9870 million dollars. The total property as of now stands at 133 listings and increasing in number. The number of assets was building up over the years. After the turn of the decade, the progress was slow. There was a huge time gap between a new venture and the next one. The number of properties is increased from 102, 103 to 105 in the three-year period. But one important parameter for judging these credentials is the increase in the total assets of the company. The differential in total assets from 11-12 was close to 1000 million dollars positive. The next year's figures show a jump of 900 million dollars. The consecutive financial year saw the largest number of investments being made in this sector with total worth increasing by 1700 million dollars. This year saw the largest increase regarding new acquisitions and marking the beginning of a new hedging technique. The company received huge investments and consecutively upped their status in the Singapore Stock Exchange. Ascendas ventures in the past and the present Ascendas has worked in collaboration with many overseas partners throughout the globe. The company is involved in providing technical support and consultation to its implementing agencies and partners abroad. Any company seeking to develop their operations in the real estate sector or is interested in building high technology business parks, but lack the confidence and the investments to fund and oversee the project, takes the help and guidance of Ascendas in developing the said project. Ascendas works to develop the infrastructure in many countries including India and major Asian markets where their presence is strongly felt (MrzygÅ‚od and Nowak 2013). The free reign markets of many Asian nations is a huge prospect for Ascendas and it readily pounces upon any investment opportunities which looks promising in the eyes of the company. Ascendas has developed integrated technology parks where Information Technology companies have rented or leased the space and environment designed by Ascendas. Facilities developed by Ascendas are precise and specific (Information technology 2005). The employees and workforce using the facilities of Ascendas are pleased to host in an environment of tranquility and serenity. Financial Analysis of Ascendas Trust The financial parameters to judge the financial performance of the company can be varied, and the most efficient of them all are profitability ratios, Liquidity ratios and so on. First, we shall study the profitability indexes and ratios of the company, which is the vitals of the survival of the company in the long and short run. The profitability ratios can be said to evaluate the level of revenue that the particular process(s) is generating for the company. Profitability Ratio of Ascendas REIT: Figure 1: Profitability Ratio of Ascendas (Source: As created by the Author) The revenue margins pertaining to Ascendas does not showcase major changes in the previous three years. This confers the fact that the company has been unable to initiate adequate changes in sales management processes in order to attract newer sets of customer. It can also be inferred that the product pricing policy in inadequate towards improving the revenue margins. EBT margins pertaining to the company displays major decrease in the previous three financial periods, thereby the company showcase diminishing levels of profit margins along with high levels of payments made in the form of interest. Moreover, the gross profit margins have remained the same over the past three years while the EBT highlighting a continuous downfall. This reiterates the fact the company has been unable cope up with large degree of interest payments along with ever-increasing levels of administrative costs. The profitability is in turn dependant on a few factors mainly. The most important are Return on Investment (Revsine, Collins and Johnson 2005). The return on investments percentage is a way of knowledge for the investor who seeks to invest in the company to evaluate his future rate of returns. The return on assets is currently residing at 1.7%. The property is the income generating machinery of a real estate investment trust, which looks to boost the trust's portfolio to seek further investments. The continuous fall in the net margin of the company in the past three periods while the gross margins remaining the same showcase the fact that the office and administrative costs along with costs pertaining to logistics have increased continuously without any positive impact upon the revenue. Moreover, the fall in levels of ROA reiterates the fact that the company has been unable to utilize the assets to facilitate profit generation. Return on Equity is the parameter that is evaluated by a shareholder of the company. The current industrial comparisons drawn by agencies of repute and agencies handling data analytics and interpretation display a highly sustainable growth rate by the company. The industry experts studying trends and patterns in this business sector states that the Return on Capital Employed of Ascendas is currently stationed at 5.23 per cent. (The return on capital being so low is demotivating the company in increasing its size and stature of operations across the continent of Asia and Australia. This figure of return on capital is owed to the fact that the company has constantly been expanding and distributing sums of money in projects in the last year and so on. The number of properties self-owned and operated by Ascendas has increased from 105 to 133 in a single year. Therefore the return is not expected until the end of the forthcoming quarter. Liquidity ratio analysis Figure 3: Current and Quick Ratio of Ascendas (Source: As created by the Author) The current ratio pertaining to the company showcase a decline over the current period. From the figure above it can be inferred the fall in current ratio is substantial, stating the fact that either the company has had taken in substantial quantum of short-term debt or in unable towards paying its creditors. The long-term solvency ratios are synonymous with liquidity ratio. The liquidity ratio of a company is the ratio of the total assets to the total liabilities (Thadden 2002). The long-term solvency ratios can be understood as an evaluating tool for measuring the total debt to the total assets ratio that is, in general, the financial performance of an organization. The liquidity ratio pertaining to the company stands at 1.203 and 1.209 in terms of quick and current ratio respectively. The industry comparisons suggest this ongoing trend in the company this fiscal and before (Lee 2001). The patterns of dealings and trade volume indicate that the growth of the company has just started, and the investors are expected to get maximum return on their investments after the turn of this fiscal. Gearing ratio analysis of Ascendas REIT Figure 4: Capital-Gearing Ratio of Ascendas (Source: As created by the Author) Figure 4: Debt to Equity Ratio of Ascendas (Source: As created by the Author) The degree of leverage is persistent over the three financial years at an unfavorable margins of 1.5 thereby leading to the inference that the company has taken up considerable amount of risks. Moreover, the saturation in the levels of revenue revealed that procuring capital from external sources has not paid off for the company as it has being paying high quantum of cost of capital whereas it could have procured capital using share issue. The total debt to equity ratio stands at 0.803 in March end, 2016 as compared to 0.66 in the previous annual period. This ratio suggests an increase in the level of borrowing from the respective markets to the investments made. The rate of return on investment is also low which indicates that the unit holders of the trust are yet to reap the harvest of their investments. The gearing ratio indicates the strength of the financial fitness of the company. A high ratio indicates that the debts are higher than equity. The capital gearing ratio of the com pany is showcasing the fact that the company has been less dependant upon external sources for procurement of finances. The company has preferred internal sources of funding in order to mitigate the risks pertaining to interest payments at regular intervals irrespective of the degree of revenue to be generated during that period. The current ratio stands at 1.5X which indicates that the company should perform well in financial terms in the forthcoming periods. Investments Analysis The Net Assets Value per unit share trends is discussed below. In the financial year of 11-12, the NAV was 1.88. In the FY12-13 the NAV was situated at 1.94. The next fiscal of 13-14 saw a slight increase of 2.02 and consecutively in the next fiscal it rose to 2.08. In the financial year of 2015-2016, the Net Assets value per share unit decreased to 2.06. The number of properties and total assets trend has to be discussed to get a clear picture of the assets of the company. The financial year of 2011-2012, the company had 102 properties which were valued at 6, 564 million. The next year of 2012-2013 saw the number of properties increasing by one unit and the rise in asset value at 6,959 million. FY13-14 also witnessed two properties induction under the ambit of Ascendas Trust and the total worth of the assets being 7, 358 million. The year of 14-15, the number of properties went up from 105 to 107 and the total valuation of the assets being marked at 8, 160 million dollars. The last year of 2015-16 saw the maximum rise of investments and the increase in properties. The number of properties went up from 107 to 133 and the total asset value pegged at 9, 870 million dollars. SWOT analysis of Ascendas REIT Strength Analysis: Over 100 million dollars were expended for quality improvement and development of Assets, in case of interest rates rises or property prices plummet. The risks have been managed, and that is why the funds of 100m were invested to buffer the risks The tenants of the properties are mostly MNCs, which have the capability to stabilize the generation of rent and revenue. The constant deliverance of Distribution per unit (DPU) and its consistency in figures of the DPU. Weakness: The industrial segments generated rental percentage, and figures are on a downward slide with the near possibility of rate hikes by the trust management. There are certain Regulatory Impediments and fixtures which affect the company policy and its operations. Adverse internal structure in the company resulting in inadequate levels of returns from operations.. Opportunities: There are chances of future acquisitions from the very sponsors or the investors of the trust. The results are most yields accretive in nature. The yield from the current year inspires wealth creation in the forthcoming period. Threats to the business of Ascendas trust: The rate hikes are comparatively faster than expected and anticipated. The rate hikes in the unit price per share may spurt short term selling of the shares, which may push down the average share price of Ascendas Real Estate Investment Trust (Lee, Lee and Chiang 2007). Comments on Information Released The press release of 13 April 2016 mentioned that the financial result for the year ended 31 March 2016 would be released on 27 April 2016. The notices of valuation of real assets were released on 27 April 2016. The notice provided the value of different properties as on31/03/2016. The valuation report also included the description of the property and it is important as it helps to ascertain the value of the properties that are provided in the balance sheet. In the press release of 28 April 2016, it is if the company is planning to issue Series 007 note on 11 May 2016. This will increase the cash available to the company. The available proceed will be helpful for refinancing loans, general corporate purpose and funding disbursement for investment. In the press release of May 18 2016, it is provided the disclosure in the change in the interest of the trust manager have been released. This disclosure is important because it affects the functioning of the business. In 3 June 2016, the n otice of annual general meeting has been released and on the same date, the annual report of the company was released. The disclosure for change in director was issued on 28 June 2016. It is important as this also affects the functioning of the organization. The result of the ninth annual general meeting was released on 29 June 2016. These are all important press release related to the financial year 2015-16. Recommendation: The company requires reevaluating the product pricing policy in order to mitigate the risks of low or negligible growth in terms of sales. Moreover, high quantum of interest payment followed by lack of cost cutting initiative undertaken by the company has to be resolved. Attracting newer sets of consumer with substantial changes in the promotional policy along with high degree of expenses in Research and Development expenditure can benefit the company towards improving its financial performance. Moreover, the company requires reducing the degree of leverage as its debt to equity ratio is highly unfavorable. The stagnation in returns coupled with the high amount of interest payment can lead the company towards bankruptcy. 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