Free Research Papers

Free Research Papers Free Research Papers Free Research Papers: Paralympics Games! Before you begin composing free exploration paper, you ought to pick a theme! While you are picking, you may find out about Sports and Games. This subject is exceptionally wide and you may talk about for instance some clear sort of game. Individuals everywhere throughout the world are attached to sports and games. That is something, which individuals of each nationality and class are joined together. Game not just causes individuals to get solid and to grow truly yet additionally makes them increasingly sorted out and better taught in their day by day exercises. It makes for a solid psyche in a sound body. Sports help individuals to keep healthy. Free Research Papers: Paralympics Games. Intriguing point to focus is about Paralympics games. Not every person realizes what it is. Along these lines, this passage is given to extra-conventional sort of game. The Paralympics Games are a significant universal multi-sport occasion where physical handic ap competitors contend. This opposition incorporates competitors with versatility inabilities, removals, visual deficiency, and Cerebral Palsy. In your free exploration papers you should bring up that there are winter and summer Paralympics Games, which are followed Olympic Games. All Paralympics Games are represented by the International Paralympics Committee. Just because, the Olympic Games for the Deaf individuals, was hold in Paris in 1924. Incapacity competitors from wounds of musculoskeletal framework have been partaking effectively in sports simply after the Second World War. The first Paralympics Games were hold in the capital of Italy Rome, in 1960. The opposition was gone to by 400 competitors from 23 nations. The appointment of competitors in Italy has been the most various. Your free examination paper should open to the peruser such data like:In the start of 1976 Paralympics competition under the direction of the International incapacitated individuals Sports Organizatio n got engaged with the amputees, and with low eyesight.Finally, in 1992 was made the International Paralympics Committee. Presently it incorporates 162 nations. Paralympics sports include: toxophilism, shooting, games, cycling, dressage, fencing, judo, weightlifting, shooting, soccer 7x 7, 5 x 5 football, paddling, swimming, cruising, table tennis, tennis and rugby wheelchair, wheelchair b-ball, volleyball, moving on wheelchair. The cooperation of these interesting individuals in the Paralympics Games is their accomplishment, and our respect. This sense must be partaken in your free examination papers. Peruse this article, might be it will move you for composing brilliant free examination paper.

Motivating Staff essays

Spurring Staff papers There are bounty approaches to spurring Staff in an organization. Right off the bat, the supervisors need to comprehend what the necessities of his staff are, and how to rouse them. As various individuals have various necessities, the methods of inspiring them additionally vary. The compensation is one of the most significant elements. Since most laborers needs cash on their day by day life, in this way they work for cash. Pay should have been paid on schedule. Something else, this would demotivate them. At the end of the day, if the laborers had not get their pay when due, the spirit of works might be decreased. Trainings, impetuses, occasions, government assistance, and others prizes might be given to the staffs as the extraneous prize. Most staffs welcome at any rate one of the prizes notice above, so if conceivable, why not give the awards to the staffs as an inspiration factors? In spite of the fact that not every, the vast majority need advancement after a specific time of their works. Maybe this may build their status, or pay rise. Plus, they can place greater duty in their fills in as they have expanded obligation. Another factor is the state of workplaces. The cooling of an office ought to be very much controlled, just as the floors of the workplace. Nobody feels good working in a grimy office. Albeit a spotless office won't fundamental inspiring the staffs, however without a doubt, if such models are not satisfied, the staffs get demotivated. Maybe the vast majority need to act naturally attested. Normally, the supervisor of an enormous association can't recollect all the names of his/hers subordinates. Be that as it may, on the off chance that he/she DOES, the situation might be significantly improved. The staffs may thought, Goodness, the manager can recollect my name even I am only a little laborers. At that point I should make a solid effort to acknowledge such acknowledgment There are no exacting standards for an organization or an association to follow in the methodology of propelling their staffs, however a blends of the techniques proposed above may demonstrate helpful in improving inspirations. ... <!

A Plot Twist

A Plot Twist I’m standing in front of my presentation boards, trying to string keywords into sentences, concepts into arguments, proto-architectural ideas into a proposal for a functional school building. As soon as I started speaking, my sentences were already loopy, my hand wavering between various diagrams I can point to. The panel of jurors judging our architecture studio mid-reviews sat three feet in front of me and I can already tell they’ve stopped taking in the words that are coming out of my mouth. Before I knew it, my mouth had stopped moving. It’s their turn now. I have to admit, I don’t really understand your project. I tried to sum it up again, but another critic zooms in on a detail. You do know that your building needs legs to stand up right? No s***, I thought. But how can I even think that when I know it’s my fault my project is behind on development? He kept going. Let me demonstrate for you. He walked up to my boards and started drawing a stick figure with legs. My classmates laughed. And then my professor threw the last bomb. Now I’m questioning if you even understand your project Boom. Boom. and Boom. When your own professor, the one who has seen the promise and struggles of your project since the inception begins to question, what is there left to salvage? I had seen glimmers of hope while putting this presentation together, but at that moment, I had no idea what I was arguing for, what my project is trying to achieve, why I’m still standing there taking their bullets. I had tuned out near the end and as soon as the chairs started shifting to the next presenter on my left, I’d started walking right, past Steam Cafe and into the bathroom. I’d already felt the tears rushing up while I still stood up there and I wondered if anyone had noticed. I like to pretend they didn’t. My mom has always told me that crying is a sign of weakness, that real life doesn’t believe in tears. But in my defense, I knew this wasn’t about criticism. Every review in the five architecture studios I’ve taken has had its own share of criticisms, to which my classmates and I all knew we had to absorb and many times challenge. No, this was something more. It was the result of a build-up, the result of everything I loved, hated, and learned while being an architecture student at MIT, the result of knowing that after this semester, I will be leaving this very special kind of life behind. I’ve been debating my path on the architecture career for quite some time now. But it has taken a long time for me to admit that, because at MIT, the work really does never stop. As new projects piled up in my face, I was of course excited out of novelty, curiositybut was it a relentless and humble excitement, a mobilizing force that will propel me to want to learn more for the years and years to come? In an earlier entry, I talked about the fear of falling behind and never taking the time to question what you’ve been working hard for. If anything, my dramatic mid-review presentation experience showed me once again how easy it is to get lost in the production of THINGS whether that means drawings, models, renderings to show your professor, or publications, awards, salaries, Twitter followers, or LinkedIn connections to show everyone else. Looking beyond the products of our constant hard workwhen the critics come rolling in however unwelcomed, can we still articulate our own missions? I could not do so in that presentation. These thoughts piggyback on Chris’ latest entry  explaining “the merits of not working too hard” and forgoing the “treadmill” path through MIT. I think by far the biggest rude awakening while crossing the bridge from high school to college is to learn that hardwork doesn’t end with getting into college. We can count on ALWAYS being in a rush to accomplish more. So as Chris suggested, it is truly up to us to peak out from the work zone every once in a while to make sure that we still know where we’re going, to realize what kind of fertile soil or quagmire is really among us. At MIT, architecture is one of the most personal educations you can get. There is no skipping studio class. Your professor expects to see you every other day (and once in a blue moon, on a Saturday) and expects to see your progress. When you’re not doing well, the professor and jurors tell it to your face. It’s a course where how much you work is directly proportional to how well you do; so when you do receive criticism, it’s always your problem. As difficult as this dynamic can be, I really love it. We get so personally invested in our projects that we have an unparalleled sense of accountability. This building better work out, or its on me.  But here is the plot twist. This coming fall, I pre-registered for five classes spanning the Management, Writing, and STS (Science, Technology, Society) departments. Architecture is conspicuously missing. I still have two architecture classes to take to graduate, but those will happen next spring. You can probably imagine the horror when I told my parents I don’t want to be an architect. The first question is what do you want to be then? Well for now, Ill say that Im in love with media studies and details will emerge in future entries. But the next popular question is what have you been doing for the past three years then? And this is when I explain how I have never doubted being an architecture undergrad. From what I’ve experienced, the course 4 design education has far greater lessons than the things we produce in studio and collect in a portfolio. And this is when I share them. What MIT Architecture has taught me about design and life:   Architecture is never anonymous. Your work will be seen, so do work youll be proud of. When you discover a problem, dont ignore it. It will still be there and come back to haunt you as an even bigger problem. Beware there’s a danger to closing off options early on: they could be opportunities to go beyond your present imagination. Dont bypass or underestimate research into precedents. Nowadays, its common to feel like we NEED to be original. But sometimes, new ideas really do come from studying how people have done it before. Own it own it own it. Dress up for reviews. (Or at the very least, make time during the all-nighter to go home, shower, and make thyself presentable. Real-talk.)  And bring your enthusiasm! if you don’t buy it, no one else will. Don’t get caught up wth 100% functionalityIn its dysfunction, you might redefine what the very thing you’re designing could be. Indeed, design is about solving problems. Be observant to where the problems are. Be rigorous. There are ways to test everything and argue why your idea works. Rigorous studies become research and evidence, and in this way, design gains the objectivity of science and engineering. If you are staring at the computer screen and are stuck, stop staring at the computer screen. Talk to someone. Eat something. Go to the bathroom. Stop staring at the computer screen. And finally it isn’t always about requirements, but rather what best conveys your idea. These are the notes Ive jogged down for myself to remember, and I hope they may be of use to you in some way shape or form. And one lasting testament to my studio life? Piles and piles of Moleskines. Post Tagged #Course 4 - Architecture

What Is the Difference Between Relative Absolute PPP

Q: A: Thank you for your terrific question! To distinguish between the two, first consider the more common form of purchasing power parity, Absolute PPP. Absolute PPP A Beginners Guide to Purchasing Power Parity Theory (PPP Theory) The idea is expressed in more detail at A Beginners Guide to Purchasing Power Parity Theory (PPP Theory). Relative PPP PPP Conclusion purchasing power parity arbitrage opportunities to move goods across borders.

Film Theater A Movie Theater - 1524 Words

Attendance is key. This is the main point for any Movie Theatre. The profit for a Movie Theatre is not coming only from tickets but also from all the sales of food and drinks. Nowadays a Movie Theater has a 3 to 4 floors building with different types of restaurants and entertainments for kids so basically there are a lot of different sources of profits for Movie Theater. A Movie Theater has to attract people not only with movies but also with all the fun that people can have in Movie Theater. Technological factors †¢ 3-D equipped †¢ Digital age †¢ The IMAX As we know today all the world is using 3-D. It’s a new technology which entered not only to Movie Theaters. Today all the famous companies like Sony and Samsung start producing TVs mainly with 3-D technology. So 3-D is becoming kind of part of our life. Now we want to see everything in 3-D and this tendency is giving a good chance to Movie Theaters to get more profit. In all the Movie Theaters tickets for 3-D movie are more expensive than for regular movies and this is not surprising anyone. People see the big difference between regular movies and 3-D movies and they are ready and agree to pay more for the feelings that 3-D gives. Currently more than 50% of the screens in USA are 3-D equipped, this is about 13,000 screens. This brings in millions of dollars of additional revenues. According to Nevafilmresearches (http://research.nevafilm.ru/reports/eao/eao2012) Russia has a growing number of screens which are notShow MoreRelatedMovie Theater : The Film Theater1645 Words   |  7 PagesWhether it is music, theater, or art, entertainment has always been able to help people cope with their lives and make sense of the world around them. In the early 1900s, a new type of entertainment emerged, the motion picture. The first movie theater opened in 1905, in Pittsburgh and showed short films. Since then, films have been a huge part of society. However, what made films so successful, was where they were being showed. The movie theater gave a certain magical touch to the movie that encouragedRead MoreThe Performance Of The Nielson Company1552 Words   |  7 Pagesindulge themselves in is cinema. Whether the film is based on your favorite book, legend, or you simply were captivated by the preview you saw on television, movies have constantly brought in large revenues for the producers and theaters. However, with the growing availability of online streaming people now have the ability to access movies in the comfort of their own homes, which brings about the debate of whether watching a movie at home or in a theater creates the most enjoyable experience. TheRead MoreHome Television vs. Theater Movies1100 Words   |  4 Pagesmany debates regarding which of these entertainment forms are the best option. This debate has focused specifically on whether it is better to be entertained by the movie industry in the comfort of ones home or in the luxury of a theater. While there are specific advantages and disadvantages to both options, comparing the two modes of movie entertainment can provide a good idea of what would suit the individual taste the best. When such comparisons are made, one might find both advantages and disadvantagesRead MoreWatching Movies: Movie Theatre vs. Home1077 Words   |  4 PagesMovie Viewing Watching movies is an excellent source of entertainment. It can be an escape mechanism, adrenaline booster, romantic evening, social platform, and/or a tension reliever. The environment in which one chooses to enjoy a film can directly impact the experience one has while watching a film. Certainly there is no wrong or right setting in which to enjoy a movie. Rather, the setting one chooses to immerse oneself in while enjoying a movie is usually dependent on the whole experienceRead MoreMovies : Genres Of Movies892 Words   |  4 PagesGenres of Movies Movie theater tickets have become increasingly more expensive in recent years. As a result, movie genres that offer a broad range of entertainment and stimulation can make the theater going experience more worthy of the ticket price. Some of the more popular movie genres today are mysteries, science fiction, romantic comedies, animation, documentaries and horror films. Although all of these movie genres may be enjoyed in a theater, horror movies are more worth the ticket price becauseRead MoreThe Death Of Movie Theaters Essay1092 Words   |  5 PagesThe Death of Movie Theaters? How Netflix and Hulu are changing the movie going experience. Netflix and Hulu have become some of the easiest and most affordable ways for college students to watch television. While these massive online streaming companies advertise affordability, and vast amount of viewing options, other major entertainment companies are beginning to take notice. â€Å"They’re being able to release high quality movie content and original shows that are being able to rival anything thatRead MoreAnalysis Of The Movie 1920 American Film 1318 Words   |  6 PagesAmerican Film During the 1920s, American Film was at the peak of its glory. 1920s Film was the biggest form of entertainment and a weekly pastime for millions of Americans, regardless of race and social background. Silent films continued to improve and innovate the film industry. Hollywood established themselves as an American force and produced hundreds of silent films. Also, Hollywood became the birthplace of â€Å"movie stars† such as Janet Gaynor, Rudolph Valentino, and Charlie Chaplin. Movie studiosRead MoreWatching a Movie at Home vs. Theater Essay example667 Words   |  3 Pagessame reason film industry is the largest of any industries with India making the most number of movies per year than any other country. People watch movies at home on their television or in the theaters on a big screen where the film is been displayed with a movie projector onto a large projection screen at the front of the auditorium. Watching a movie at home or in theater is an enjoyable experience for everyone depending on personal preferences. In a theater, one can watchRead MoreRise Of American Theaters And Consumerist Desires1594 Words   |  7 Pages Rise of American Theaters And Consumerist Desires In the early twentieth century movies signified modernity by becoming the most prevalent medium of culture in the United States in a period of time where the social makeup was shifting from a predominantly middle class to working class neighborhoods that were made up of many different communities. As a direct consequence, nickelodeons, temporary storefront theaters, and vaudeville programs all flourished in the working class districts. By the lateRead MoreSwot Cinemas Essay713 Words   |  3 Pagesmanaged by large corporations and manage as profit center to increase their incomes and retained earnings. Weaknesses The main weakness of the Studio production is the cost of bringing films into the market. The average cost of releasing a film is more than $100 million. This cost in producing and releasing the films into the market has dramatically gone up the last five years around 25%. Exhibition Cinemas Strengths: During the global financial crisis in 2008, when the gas prices was going up

Financial Management and Control †Kingspan Free Essays

Financial Management and Control Kingspan Assignment 6th December 2012 Contents Introduction4 1. Profitability Ratios4 1. 1Gross Profit Ratio4 1. We will write a custom essay sample on Financial Management and Control – Kingspan or any similar topic only for you Order Now 2Net Profit Ratio4 1. 3Return on Capital Employed (ROCE)4 2. Liquidity Ratios5 2. 1Current Ratio5 2. 2Quick Ratio/Acid Test Ratio5 3. Efficiency Ratios6 3. 1Debtors Days6 3. 2Creditors Days6 3. 3Inventory Turnover Days6 4. Gearing Ratios7 4. 1Gearing Ratio7 4. 2Debt to Equity Ratio7 4. 3Interest Cover7 5. Investment Ratios8 5. 1Earnings per Share8 5. 2Price Earnings Ratio8 5. 3Dividend Cover8 6. Sources of Finance9 6. 1Debt capital:9 6. 2Lease and Hire Purchase9 . 3Share Capital9 6. 4Creditor Debtors10 6. 5Reducing stock levels10 7. Conclusion10 7. Appendices11 7. 1Appendix 111 7. 2Appendix 212 Introduction Below are the ratio findings based on Kingspan PLC’s annual report year ended 31st December 2010. The ratios are calculated for both 2010 and 2009. The ratios are as follows: 1. Profitability Ratios 1. 1Gross Profit Ratio 20102009 Gross Profit333,694Ãâ€"100%=27. 96%308,913Ãâ€"100%=27. 45% Sales Revenue1,193,2151,125,523 There is a slightly higher Gross Profit in 2010. K ingspan are now holding onto . 51% more of each euro of sales then they were in 2009. This is due to the increase in sales. 1. 2Net Profit Ratio 20102009 Net Profit (before Int Tax)67,405Ãâ€"100%=5. 65%62,659Ãâ€"100%=5. 57% Sales Revenue1,193,2151,125,523 There is a slight increase of. 08% in 2010 compared to 2009. If going by the gross profit ratio this should have been higher; this indicates that they need to manage their expenses more efficiently thus increasing their net profit. 1. 3Return on Capital Employed (ROCE) 20102009 Net Profit (before Int Tax)67,405Ãâ€"100%=7. 65%62,659Ãâ€"100%=7. 97% Capital Employed (W1)880,616786,676 Kingspan has been less efficient in using their capital in 2010; they are down by . 2% from 2009. Although there was an increase in sales in 2010 the decrease in ROCE is due to the higher borrowings in 2010. If in following years they continue this trend investors could start to worry and sell shares. 2. Liquidity Ratios 2. 1Current Ratio 20102009 Current Assets471,193=1. 55:1398,212=1. 31:1 Current Liabilities304,922303,529 The curr ent ratio in 2010 shows that kingspan are managing their short term debt more efficiently than in 2009; this is due to increasing their current assets and managing to keep their currents liabilities relativity steady. They need to manage their debtors and stock better to further increase the ratio which will entice potential investors. 2. 2Quick Ratio/Acid Test Ratio 20102009 Current Assets less Closing Inventory (W2)342,158=1. 12:1287,391=0. 95:1 Current liabilities304,922 303,529 In 2009 Kingspan may have had difficulty in paying their short term creditors but they have managed to increase it in 2010. Given the ideal ratio of 1:1 they could look at investing the surplus assets for a return. ? 3. Efficiency Ratios 3. 1Debtors Days 20102009 Debtors218,047Ãâ€"365=66. 70Days181,071Ãâ€"365=58. 72Days Credit Sales1,193,2151,125,523 Kingspan were managing their debtors better in 2009. There is an increase of 8 days in 2010; this could potentially lead to bad debt. Collecting their debt earlier will increase the liquidity of the business. They could offer discounts on early payment or offer a cash price. 3. 2Creditors Days 20102009 Creditors93,024Ãâ€"365=38. 68Days85,228Ãâ€"365=40. 42Days Credit Purchases (W3)877,735769,671 Kingspans creditors days have decreased by 2 days meaning they are paying off their debts 2 days earlier than in 2009. This shows that Kingspan are managing their debt more efficiently and may interest potential investors. 3. Inventory Turnover Days 20102009 Average Inventory (W4)119,928Ãâ€"365=50. 93Days134,291Ãâ€"365=60. 02Days Cost of Sales859,521816,610 Kingspan has managed their stock more efficiently in 2010; by doing so they have increased their cash flow and reduced their holding costs. ? 4. Gearing Ratios 4. 1Gearing Ratio 20102009 Long Term Borrowing213,671Ãâ€"100%=24. 26%201,14 1Ãâ€"100%=25. 57% Total Capital (W1)880,616786,676 By decreasing the level of gearing they have decreased the level of financial risk, although they have increased their borrowing the increase in capital is greater meaning that they are using less debt to make their profit. . 2Debt to Equity Ratio 20102009 Long Term Borrowing213,671Ãâ€"100%=32. 04%201,141Ãâ€"100%=34. 35% Shareholders Funds666,945585,535 Debt to equity has decreased by almost 2% in 2010 showing that there are more shareholders funds to borrowings. This shows that Kingspan can manage to pay their debts which is important for future borrowings and investors. 4. 3Interest Cover Interest Cover 20102009 Profit before Interest Tax67,405=5. 3562,659=4. 91 Loan Interest12,59412,750 There are higher interest rates associated with short term borrowings than there are with long term borrowings. By reducing their short term and increasing their long term borrowings Kingspan has reduced their finance costs in 2010. They have also increased their sales giving a better interest cover. It shows that in 2010 Kingspan would be able to pay their interest 5. 35 times compared to 4. 91 times in 2009. Bank and investors would look at this ratio to see how they cover their loans. 5. Investment Ratios 5. 1Earnings per Share 20102009 Profit after Interest and Tax48,657,000= â‚ ¬ 0. 28 47,658,000= â‚ ¬ 0. 28 Number of ordinary shares171,755,762171,503,951 Earnings per share in 2010 have remained almost the same as 2009. It is displayed here rounded but 2010 has a slight increase. It shows the profitability of Kingspan and the consistency of the EPS shows security. Shareholders are receiving a slightly higher return in 2010. 5. 2Price Earnings Ratio 20102009 Price per share7. 49=â‚ ¬ 26. 956. 05 =â‚ ¬ 21. 32 Earnings per Share0. 280. 28 It is more expensive to buy Kingspan shares in 2010 than compared to 2009; this shows confidence in future earning power. 5. 3Dividend Cover 20102009 Profit after Int tax Pref Div48,657=7. 0NIL Earnings per Share6,661 Kingspan can pay their shareholders 7. 3 times from their available profits. They did not pay any dividend in 2009; this could have been a strategic move to increase cash flow. ? 6. Sources of Finance Kingspan operate a number of different finance sources, such as: 6. 1Debt capital: Kingspan have both long and short term borrowings. With short term borrowings such as overdrafts and hire purchase kingspan will pay a high interest rate on their 2009 borrowings of â‚ ¬31,863mn but they have managed to reduce that by over half to â‚ ¬14,259mn. This will reduce the financial costs. The interest rate for long term borrowings is generally a lot lower than that of short term loans; although Kingspan increased there long term borrowings in 2010 by â‚ ¬12,529mn they will be paying a lower interest rate, again saving on finance costs. By reducing their short term borrowings and increasing their long term borrowings in 2010, Kingspan have managed to reduce their overall finance cost to â‚ ¬156mn in 2010. The long term borrowings of â‚ ¬213,671mn have been scheduled for staggered repayments over 5 years, this ill allow kingspan to meet their liabilities when due. Interest rates for loans over â‚ ¬300,000 can be discussed with individual financial institutions. Kingspan’s interest rate for both long and short term loans will depend on their credit rating. They will have to be able to produce cash flow forecasts or provide security for the loan. 6. 2Lease and Hire Purchase This form of finance allows Kingspan to ob tain the use of an asset without a large initial cost. It is beneficial as the risk remains with the owner and as technology changes they can upgrade the equipment with minimal cost. Kingspan have increased their lease/hire purchase costs by â‚ ¬7mn in 2010. 6. 3Share Capital The core funding in Kingspan is provided by shareholders; this increased by â‚ ¬81,410mn in 2010. Although there is risk involved and there may be a high return expected by using this form of financing there is no requirement to pay dividends even if profits exist. As Kingspan do not have preferred shareholders they did not pay out dividends in 2009 and allowed them to retain their profit and improve sales. 6. 4Creditor Debtors Kingspan’s creditors days decreased by 2 days in 2010; depending on the agreement they may have been able to receive a discount for early payment. However agreeing longer credit terms with their suppliers would allow them more flexibility with cash flow. In 2009 Kingspan were also managing their debtors days more efficiently than that of 2010. This may be due to the down turn in the economy and to make sales they could have offered longer repayment options. If needed Kingspan could renegotiate the terms or offer discounts for early payment. 6. 5Reducing stock levels By reducing the number of days stock is held will save on holding costs such as security, light, heat, warehousing and staff it will also reduce the risk of spoiling or obsolete goods. Kingspan have managed to reduce their stock turnover days to 51 days compared to 60 days the previous year. 7. Conclusion Overall Kingspan is performing better in 2010 than compared to 2009. The sources of finance are working well for the company, they have a low gearing ratio and have moved funds between long and short term borrowing taking advantage of a lower interest rate. They are managing their creditor, debtor and stock turnover days more efficiently than in 2009. They are leasing or using hire purchase to obtain assets this giving Kingspan the use of equipment without a large initial cost. Given the industry and the economic climate in 2010 Kingspan shows to be a liquid company and shows confidence in future earnings. ? 7. Appendices 7. 1Appendix 1 Workings (W1)Capital Employed20102009 Share Capital Reserves666,945585,535 Long Term Debt213,671201,141 882,626786,676 (W2)20102009 Current Assets471,193398,212 Closing Inventory-129,035-110,821 342,158287,391 (W3) Credit Purchases20102009 Closing Stock129,035816,610 Cost of Sales859,521110,821 Opening Stock-110,821-157,760 Purchases877,735769,671 (W4)Average Inventory20102009 Opening Stock110,821157,760 Closing Stock129,035110,821 Total Stock239,856268,581 ? 2119,928134,291 ? 7. 2Appendix 2 Share prices for Kingspan Fig 1. 2009 share price as of 31/12/2009 Fig2. 2010 share price as of 31/12/2010 http://www. kingspan. com/kingspangroup/investors/share_info/share_chart/ How to cite Financial Management and Control – Kingspan, Essay examples

The Power of Literature free essay sample

Humanity has an instinctive fear of death, though it is a natural course of life. It’s often said that in the moments immediately preceding death, or even a near-death experience, one’s life flashes before his/her eyes. Should it turn out to be a near-death experience, one typically awakens to realize that his/her life has been uneventful—lacking purpose. For this reason, people create bucket lists, stating everything they wish to do before they die. Yet even upon crossing off everything on the list, people aren’t prepared; it’s inevitable. Oftentimes, this is due to a fear of letting go of and hurting loved ones. Therefore, we leave our loved ones with an undying connection, something that keeps us with them. Although photographs contain more memories than we can remember, they only encourage us to dwell in the past. Thus, â€Å"literature is the best way to overcome death,† as it brings the present into the future, and remains for all eternity. We will write a custom essay sample on The Power of Literature or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page To me, writing is a means of expression, an emotional release, while reading is a means of learning and understanding. As such, literature allows the dying to say all that’s on his/her mind, and provides loved ones with something to cherish. Naturally, this concept has a major impact on my life. I’ve enjoyed reading and writing for as long as I can remember, but since middle school, literature has carried a greater weight than pure leisure, bringing with it a sentimental value. Through writing poetry, journal entries, and even stories, I’m able to share my thoughts—both the positive and the negative—with the world. Literature assures that my name is forever engraved upon this earth.