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. A totalitarian government gains extensive amounts of control and power over all of their people, and dominate over every aspect of their lives. George Orwell’s â€Å"1984,† conveys to its readers how the government presented totalitarianism and obtained control over their citizens. This action by the government compares to the massacre of the Holocaust, which portrayedRead MoreConsider how the natural development of narrative techniques in George Orwell’s 1984 creates a600 Words   |  3 Pagestechniques in George Orwell’s 1984 creates a theme of individualism verses state. What was the point in writing such an obvious theme, since a dystopia is the prime example of an imperfect world? He uses extremely well-developed techniques to demonstrate t he dystopian society. Specifically, Orwell uses symbols as well as the setting to thoroughly contribute to the idea of a totalitarian state in his dystopian society; the ideas are in symbolic objects, themes, and characters. Orwell clearly suggestsRead MoreEric Blair, Under The Pen Name George Orwell, Once Said,1462 Words   |  6 PagesEric Blair, under the pen name George Orwell,   once said, â€Å"Writing a book is a horrible, exhausting struggle, like a long bout of some painful illness. One would never undertake such a thing if one were not driven by some demon whom one can neither resist nor understand†. In May of 1946, Orwell liberated himself to the islands of the Hebrides with the desperate hope to expose himself to all the creative demons that crawled within his mind. His masterpiece struck the world with the waking fear ofRead MoreAdolf Hitler And The Nazi Germany1133 Words   |  5 PagesIn the book 1984, George Orwell describes a world similar to that of the Nazi Germany. 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. Thereby, through issuing of shares in case of fulfilling the requirements of additional capital the company will be able to mitigate the current levels of financial risk. References and Bibliography: Barua, N., Choudhury, M. and Borkakoty, A. (2009).Business process outsourcing. Delhi: Daya Pub. House. Cha, D. (2005). Empirical Analysis on Import Penetration Ratio and Profitability in Japanese Manufacturing Industry.jias, 9(3), p.381. Elsoufiev, S. (2007).Strength analysis in geomechanics. Berlin: Springer. Haight, G. and Singer, D. (2005).The real estate investment handbook. Hoboken, NJ: John Wiley Sons. Hirschey, M. and Nofsinger, J. (2008).Investments. Boston: McGraw-Hill Irwin. Information technology. (2005). Geneva: ISO/IEC. Kesslerà ¢Ã¢â€š ¬Ã‚ Park, R. and Butler, S. (2003). Restructuring corporate real estate and facilities in mergers, acquisitions and consolidations.Journal of Corporate Real Estate, 5(1), pp.8-18. Lee, C. (2001).Advances in investment analysis and portfolio management. Amsterdam: JAI. Lee, M., Lee, M. and Chiang, K. (2007). Real Estate Risk Exposure of Equity Real Estate Investment Trusts.The Journal of Real Estate Finance and Economics, 36(2), pp.165-181. MrzygÅ‚od, U. and Nowak, S. (2013). Stock Exchanges Go Public. The Case of Warsaw Stock Exchange.JOIS, 6(2), pp.111-123. Phillips, R. and Freeman, R. (2010).Stakeholders. Cheltenham: Edward Elgar. Rabanal, P. and Sanjani, M. (2015).Financial factors. [Washington, D.C.]: International Monetary Fund. Revsine, L., Collins, D. and Johnson, W. (2005).Financial reporting and analysis. Upper Saddle River, NJ: Pearson/Prentice Hall. Soley, D. (2010).The real estate litigation handbook. Chicago, Ill.: American Bar Association, Section of Litigation. Thadden, E. (2002).Liquidity. Lausanne: Ecole des HEC/DEEP. VanĆºk, M., Mikol, M. and Ã…Â ½vkov, K. (2012). Evaluation Methods of Swot Analysis / Metody Vyhodnocen Swot Analzy.GeoScience Engineering, 58(2). OÃÅ'ˆzkan, G. and Unsal, D. (2012).Global financial crisis, financial contagion and emerging markets. [Washington, D.C.]: International Monetary Fund.

Sample Essay About Online Shopping

Sample Essay About Online ShoppingIf you are in the process of doing a sample essay about online shopping, you should prepare a good outline. A sample outline is a method by which students can review a well-written essay in detail. It will help the students understand how the author planned the entire essay.Make sure that you do not get lost in writing the outline because there are many useful tips in writing the outline. A good outline will help you to structure your essay so that it appears properly written. It is a matter of interest, when you put the essay outline together. You must use the same format for all the sections of the essay.The first section of the outline should be something that will help you look at the topic of the entire essay. This can be any topic that is relevant to the topic that the college board is looking for. If you want to write an outline about online shopping, make sure that you choose a subject that is related to the subject of the college essay.The s econd section of the outline should contain the beginning and the ending of the essay. The ending section is where you should give an overview of the main points of the essay. This is a good place for you to take information from the outline and then combine them in the essay to make it more complete.The third section is also used for survey questions. This is where you can have questions that are relevant to the topic that you are writing. The topics that you can ask are things like, 'how would the consumer go about making purchases? ', or you can ask the sample essay about online shopping subjects that you have already learned.You can also ask the survey questions that you learn during the course that you take at the university. These are very important and they are usually easy to write. The format of these survey questions should be very similar to the sample essay about online shopping you wrote before you did the survey.You will need to write the sample essay about online shop ping based on the outline that you wrote. A sample outline can help you structure the essay so that it appears to be complete.

3 Problems of Nonparallel Interjections

3 Problems of Nonparallel Interjections 3 Problems of Nonparallel Interjections 3 Problems of Nonparallel Interjections By Mark Nichol In a post published recently, I discussed simple problems of parallelism in sentence construction. Here are three examples of more complex errors involving corresponding sentence elements. 1. â€Å"Low-interest rates have been one of the primary, if not the primary factor in extending the real estate boom in the United States.† The corresponding phrases in this sentence are neither parallel nor complete. First, the additional consideration (â€Å"if not the primary factor†) must be structured as an interjection, meaning that it has to be bracketed parenthetically by commas, em dashes, or parentheses. (Which method you choose depends on the emphasis you want to give the interjection: Parentheses minimize the interruption, commas are the default punctuation for separating an interrupting phrase from the main sentence, and em dashes call attention to the inserted phrase.) In this case, â€Å"if not the primary factor† must be set off from the rest of the sentence with punctuation before and after; any of the three punctuation forms is appropriate. However, there’s more work to be done. The key to correctly constructing a sentence with an interjection is that if the interjection is omitted, the sentence is still complete. But read this version of the sentence with the interjection omitted: â€Å"Low-interest rates have been one of the primary in extending the real estate boom in the United States.† Obviously, factors must be inserted after the first use of primary in additional to the inclusion of the singular form of the word in the interjection: â€Å"Low-interest rates have been one of the primary factors, if not the primary factor, in extending the real estate boom in the United States.† 2. â€Å"Talk of a name change has struck some political observers as not only a merely cosmetic, but also as a pointless gesture.† As with the previous example, this sentence lacks a correctly framed interjection â€Å"but also as a pointless† must be set off from the rest of the sentence: â€Å"Talk of a name change has struck some political observers as . . . a merely cosmetic gesture.† (The ellipsis marks the omission of â€Å"not only,† which as part of the â€Å"not only . . . but also† comparative device is technically a part of the interjection.) The corrected sentence should read, â€Å"Talk of a name change has struck some political observers as not only a merely cosmetic, but also a pointless, gesture.† (Note the omission of the second instance of as.) Better yet, convert the interjection to a sentence-ending tag: â€Å"Talk of a name change has struck some political observers as not only a merely cosmetic gesture but also a pointless one.† 3. â€Å"He could have, but he didn’t, press for a clear, bilateral agreement on immigration.† Use the interjection-omission test described above to analyze this sentence’s problem: Without the (correctly punctuated) interjection, the sentence erroneously reads â€Å"He could have press for a clear, bilateral agreement on immigration.† A hypercorrection featuring logical correspondence at the expense of readability is â€Å"He could have pressed, but he didn’t press, for a clear, bilateral agreement on immigration.† As with the previous example, the sentence is best repaired by moving the interjection to the end of the sentence: â€Å"He could have pressed for a clear, bilateral agreement on immigration, but he didn’t.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:Math or Maths?â€Å"As Well As† Does Not Mean â€Å"And†While vs. Whilst

How to Study for an Exam in 2 to 4 Days

How to Study for an Exam in 2 to 4 Days Studying for an exam is a piece of cake, even if you only have a few days to prepare. Thats plenty of time, considering many people think studying for an exam involves cramming just minutes before the exam starts. By increasing the number of days you have to study, you decrease the actual studying time you have to put in per session, which is perfect if you have trouble staying focused when youre studying for an exam. Its entirely possible to study for an exam in just a handful of days. All you need is a solid plan. Step One: Ask, Organize, and Review In School: Ask your teacher what type of exam it will be. Multiple choice? Essay? The type of exam will make a huge difference in how you prepare because your level of content knowledge needs to be greater with an essay exam.Ask your teacher for a review sheet or test guide if he or  she has not already provided one. The review sheet will tell you all of the major things on which you will be tested. If you dont have this, you may end up studying for things you dont need to know for the test.Get a study partner set up for the night before the test, if possible. If you cant meet in person, you can still study via phone, FaceTime, or Skype. It helps to have someone on your team who can keep you motivated.Take home your notes, old quizzes, textbook, assignments, and handouts for the unit being tested. At Home: Organize your notes. Rewrite or type them up so you can actually read what youve written. Organize your handouts by date. Make note of anything youre missing (Wheres the vocabulary quiz from chapter 2?) and ask for a copy in class.Review the material. Thoroughly go over the review sheet to find out what youre supposed to know. Read through your quizzes, handouts, and notes, highlighting anything youll be tested on. Go through your books chapters, rereading sections that were confusing, unclear, or not memorable. Ask yourself the questions from the back of each chapter covered by the exam.If you dont already have them, make flashcards with a question, term, or vocabulary word on the front of the card, and the answer on the back.Stay focused! Step 2: Memorize and Quiz In School: Clarify anything you didnt totally understand with your teacher. Ask for missing items (for instance, that vocabulary quiz from chapter 2).Teachers often review the day before an exam, so if he or she is reviewing, pay close attention and write down anything confusing or unfamiliar. If the teacher mentions it today, its on the exam, guaranteed!Throughout the day, pull your flashcards out and ask yourself questions (when youre waiting for class to start, at lunch, during study hall, etc.).Confirm your study date with a friend for this evening. At Home: Set a timer for 45 minutes, and memorize everything on the review sheet that you dont already know using mnemonic devices like acronyms or singing a song. Take a five-minute break when the timer goes off, and get started again for another 45 minutes. Repeat until your study partner arrives.Quiz. When your study partner arrives (or your mom agrees to quiz you), take turns asking each other possible exam questions. Make sure each of you has a turn asking and answering because youll learn the material best by doing both. Have Extra Days to Study? If you have more than a day or two, you can stretch out and repeat Step 2 over the course of several days.