A Guide to the Japanese Perception of the Color Red

A Guide to the Japanese Perception of the Color Red Red is generally called aka è µ ¤ in Japanese. There are many traditional shades of red. The Japanese gave each shade of red its own elegant name in the old days. Shuiro (vermilion), akaneiro (madder red), enji (dark red), karakurenai (crimson) and hiiro (scarlet) are among of them. Use of Red The Japanese especially love the red that is obtained from safflower (benibana), and it was very popular in the Heian period (794-1185). Some of the beautiful clothing that were dyed with safflower red are well-preserved in the Shousouin at Todaiji Temple, more than 1200 years later. Safflower dyes were also used as lipstick and rouge by court ladies. At Horyuji Temple, the worlds oldest wooden buildings, their walls were all painted with shuiiro (vermilion). Many torii (Shinto shrine archways) are also painted this color. Red Sun In some cultures, the color of the sun is considered yellow (or even other colors). However, most Japanese think that the sun is red. Children usually draw the sun as a big red circle. The Japanese national flag (kokki) has a red circle on a white background. Just like the British flag is called the Union Jack, the Japanese flag is called hinomaru æâ€" ¥Ã£  ®Ã¤ ¸ ¸. Hinomaru literally means the suns circle. Since Nihon (Japan) basically means, Land of the rising sun, the red circle represents the sun. Red in Japanese Culinary Tradition There is a word called hinomaru-bentou æâ€" ¥Ã£  ®Ã¤ ¸ ¸Ã¥ ¼ Ã¥ ½â€œ. Bentou is a Japanese boxed lunch. It consisted of a bed of white rice with a red pickled plum (umeboshi) in the center. It was promoted as a simple, staple meal during the World Wars, a time that was hard to get a variety of foods. The name came from the meals appearance that closely resembled the hinomaru. It is still quite popular today, though usually as a part of other dishes. Red in Festivities The combination of red and white (kouhaku) is a symbol for auspicious or happy occasions. Long curtains with red and white stripes are hung in wedding receptions. Kouhaku manjuu (pairs of red and white steamed rice cakes with sweet beans fillings) are often offered as gifts at weddings, graduations or other auspicious commemorative events. Red and white mizuhiki (ceremonial paper strings) are used as gift wrapping ornaments for weddings and other auspicious occasions. On the other hand, black (kuro) and white (shiro) are used for sad occasions. They are the usual colors of mourning. Sekihan è µ ¤Ã© £ ¯ literally means, red rice. It is also a dish that is served on auspicious occasions. The red color of the rice makes for a festive mood. The color is from red beans cooked with rice. Expressions Including the Word Red There are many expressions and sayings in Japanese that include the word for the color red. Connotations for red in Japanese include complete or clear in expressions such as akahadaka è µ ¤Ã¨ £ ¸, aka no tanin è µ ¤Ã£  ®Ã¤ »â€"ä º º, and makkana uso çÅ"Ÿã  £Ã¨ µ ¤Ã£  ªÃ£ â€ Ã£  .   A baby is called akachan  Ã¨ µ ¤Ã£  ¡Ã£â€šÆ'ã‚“ or akanbou  Ã¨ µ ¤Ã£â€šâ€œÃ¥ Å . The word came from a babys red face. Aka-chouchin  Ã¨ µ ¤Ã¦  Ã§  ¯ literally means, red lantern. They refer to traditional bars that you can cheaply eat and drink at. They are usually located on the side streets in busy urban areas and often have a red lantern lit out front. Other phrases include: akago no te o hineru è µ ¤Ã¥ ­ Ã£  ®Ã¦â€°â€¹Ã£â€šâ€™Ã£  ²Ã£  ­Ã£â€šâ€¹ - To describe something easily done. Literally means, To twist a babys hand.akahadaka è µ ¤Ã¨ £ ¸ - Stark-naked, completely nude.akahaji o kaku è µ ¤Ã¦  ¥Ã£â€šâ€™Ã£ â€¹Ã£   - Be put to shame in public, be humiliated.akaji è µ ¤Ã¥ ­â€" - A deficit.akaku naru è µ ¤Ã£  Ã£  ªÃ£â€šâ€¹ - To blush, to turn red with embarrassment.aka no tanin è µ ¤Ã£  ®Ã¤ »â€"ä º º - A complete stranger.akashingou è µ ¤Ã¤ ¿ ¡Ã¥  · - A red traffic light, a danger signal.makkana uso çÅ"Ÿã  £Ã¨ µ ¤Ã£  ªÃ£ â€ Ã£   - A downright (bare-faced) lie.shu ni majiwareba akaku naru æÅ" ±Ã£  «Ã¤ º ¤Ã£â€š Ã£â€šÅ'㠁 °Ã¨ µ ¤Ã£  Ã£  ªÃ£â€šâ€¹ - You cannot touch pitch without being defiled.

Memorial and Monument Essay Example

Memorial and Monument Essay Example Memorial and Monument Essay Memorial and Monument Essay The Complexity of Monuments There is a lot that goes into building monuments. When memorializing an event or person by creating a monument a group or agency should consider the monuments historical significance, make it extraordinary and authoritative, and put it in a proper place. There are a lot of details that go into building a monument, but I feel that those are the most important to think about. If those three things are completed properly then the monument will most likely be successful. First of all, when building a monument, you must consider its historical ignificance. If a monument is built and it has no historical magnitude, no matter how cool it looks or where its built, nobody will care that much about it. One of the main reasons why people go to see monuments is so that they can learn something or see something that theyre interested in. People wont want to learn about or see something that has no historical significance. For example, the Lincoln Memorial is a very famous monument. One of the main reasons for that is because of how historically significant President Lincoln was and still is today. People go and see that monument because of the significance of it and how they feel when they are there. Since President Lincoln is so important to our country it makes his monument much more successful. Secondly, if you build a monument you have to make it extraordinary and authoritative. If you build a monument that isnt very cool to look at and doesnt in a sense take authority compared to he things it is around it will not be successful. A good example if this is the Statue of Liberty. The reason the Statue of Liberty is such n incredible monument is because of how extraordinary and authoritative it is. Its size, color, look, and what it means to our country are all factors of why it is such a good memorial and is loved by so many people. They couldVe made it a lot smaller, but they didnt. That decision, among others, helped make the Statue of Liberty as famous as it is today. As you can see, making a monument extraordinary and authoritative is very important. Last of all, an important thing to consider when building a monument is the place hat it is built. You cant build a monument in a place that nobody ever goes or sees. How will it ever get noticed? You also have to consider if the monument will be more appreciated on different places. For example, you dont want to build a monument of a famous Chinese leader in Egypt. The people there wont care about it near as much as the people in China would care about it. If the monument is about something spiritual, you should build it in a place where you can feel the sprit. Not in a loud and oisy place that will always be interrupted, but in a quite and peaceful place. People should know where it is but it shouldnt always be noisy, thats for sure. So as you can see, the place that you put the monument is Oh so very important. In conclusion, when building a monument you must consider all three of these elements. They are a lot more important than you would think. If you consider its historical significance, and make it extraordinary I have no doubt that it will be successful. Memorial and Monument By whitneypaskins

Case Study of Patient presenting with flu-like illness 2500 words Essay

Case Study of Patient presenting with flu-like illness 2500 words - Essay Example Patient satisfaction evaluated using typical patient questionnaires is said to be higher after advanced nurse consultations for flu-like illnesses and minor illnesses. It is from such data that it is discovered that advanced nurses give longer consultations and necessary information as compared to general practitioners. However, some patients who have ever visited a nurse practitioner for insignificant illness care have recorded a preference to seeing practitioners next time, regardless of the fact that they were satisfied with the consultants with the advanced nurse. Patients may not anticipate their general practitioner to create time and listen to hem but they may have much confidence that an advanced nurse would do so (Moulton, 2007). The aim of this evaluation is to determine how the consultation process is carried out by an advanced nurse, inclusive of the methods used in the context of general practice. The method used Subjects were interviewed before and up to one week follow ing their consultation with an advanced nurse. Constant comparative methods and semi-structured interviews were utilized to explore the matter from the patients’ point of view. ... Therefore, a specified 1-year practice-based training program was initiated. It was comprised of the Higher Professional Education Masters Degree in Advanced Nursing Practice (MANP), inclusive of training on managing common complaints. As the program went on, the advanced nurses were employed, educated, and facilitated with general practices. Common complaints associated with the flu-like illness was compiled for which the participants seek he nurses’ medical attention. According to Keenan, J, 1999, such common problems will always result in minor health issues. The role of the advanced nurse in this study was to assess symptoms like physical examinations, and diagnose or make decisions where appropriate. However, the advanced nurses were not permitted to prescribe any medications, meaning that the general practitioners were frequently available for consultations and validations on referrals and prescriptions. The process required that patients who had appointments for the stu dy be assessed for inclusion. Patients aged over 18 years and had come for the first consultation were welcomed to take part in the study if they requested for an appointment on a day when the advanced nurse was around and had time availed to him or her in the schedule. There was random choice of patients to be allocated in either the reference group or the intervention group. Assignments were given at random by an independent individual and he codes generated. In each project, a research assistant gave an explanation of the research to the patients as they came in and informed consent was achieved. Collection of data and the analysis Before the consultation in the general practice same day consultancy room, the first interview was performed, and the

Creating a Plan for Positive Influence Term Paper

Creating a Plan for Positive Influence - Term Paper Example The plan stated below outlines a method of achieving similar goals, devised for a team to work on a given project within one year. It is important to note that at all times; the plan has been devised keeping in mind that the employees are not merely present for the task, but that the task is present for the employees. In this regard, nowhere in the one-year plan, the managers viewed the task as more important than the employees did (Schuitema, 2010). At every point, it concentrates on how the plan is affecting the workers, and focuses on providing a valuable learning and growth experience to them. In addition, after the introduction of every strategy, management should put efforts to analyze the strategy to identify its impact on possible individual differences. The plan is to begin working on the project in the month of January, and complete it by the end of the calendar year, as instructed. This project has been assigned to eight team members, out of which one is the team manager w ho drafted this plan. The executives of the company have assigned this leadership role of management to this specific member based on his greater experience in training and managing members, and the executives hope that this manager will continue to train other members and instill leadership qualities. Thus the first phase of the planning is underway, which is to assign roles to each of the members. Each of the members will be equal contributors to the project, to ensure fairness in workload and consequent appraisal. However, these roles will be assigned to give the members a sense of responsibility and an important feeling in the team because the most devoted members are those who recognize their significance in the team (Drucker, 2008). Employing this way of thinking, the team members will be assigned roles according to the requirements of the project. This first phase will ensure that each member understands his or her significance in the team and thus, endeavors to remain an eff icient part of it throughout the year. Another advantage of doing this would be that once division of labor and delegation has taken place, the duties of each worker become clear, and he/she work toward fulfilling own responsibilities. This ensures efficiency and full concentration of responsible individual in each of the duties. Additionally, one major factor to account is how successfully each member will perform a given task. For this reason, it is important for the management to assign roles at first according to each member’s strengths and weaknesses. This will affect behavior immensely, as when the initial role assigned to a member is one at which he/she is good at, he/she will be more motivated to perform well and will also be more confident while working, thus affecting the productivity as well as the rate of progress of the project. Second phase of the plan is to work out a schedule for changing these roles periodically. Although specialization is a recognized tool o f creating efficiency and productivity in the workforce, it also leads to an intensive disadvantage if these roles are not changed periodically. This is another characteristic of workers that the management needs to take care of because if the workers perform the same roles for too long, it may lead to monotony and

Country with High Mortality Rates- Angola Term Paper

Country with High Mortality Rates- Angola - Term Paper Example Location/geography It has an area of 481,321 square miles making it the twenty-third largest country in the world. It lies between latitudes 4 degrees and 18 degrees south and longitudes 12 degrees and 24 degrees east (Staeger, 2012). It gets bordered by Democratic Republic of Congo on the North, Zambia on the east and to the south is Namibia. The country’s west coast lies on the Atlantic Ocean and capital and largest city is Luanda. The country has experienced an intense civil war which lasted for close to 40 years. The country’s official language is Portuguese but it has various recognized national languages; Kikongo, Chokwe, Umbundu, Ganguela and Kwanyama (Staeger, 2012). Population Population in Angola gets estimated to be around 18,056,072 as of July 2012 (Staeger, 2012). 37% of the population consists of the Ovimbundu tribe, 25% the Ambundu, 13% bakongo and 32% the other ethnic groups including Asians and Europeans (Staeger, 2012). As at the end of 2007, Angola ha d an estimated population of 12,100 refugees and in 2008 it is estimated 400,000 had moved to Angola as migrant workers from Congo (Staeger, 2012). Statistics also shows that there are 30,000 Portuguese and more than 259,000 Chinese people in Angola. The fertility rate of Angola according to the 2012 estimates is 5.5 making it the eleventh highest in the world. The Angolan population grows by 2.2% annually as there are 44.5 births and 24.8 deaths in every one thousand citizens (Staeger, 2012). The infant mortality rate is 184 deaths in every one thousand live births and their life expectancy is 37.63 years (Staeger, 2012). Government Angola’s government is based on the constitution that got amended and passed in 2010 (Staeger, 2012). They have the executive branch which gets headed by the president who serves as both the head of state and the government. The president is the commander in chief of the armed forces. One gets to become the president only if he or she receives th e majority votes in the national assembly and they are allowed to serve for a maximum of two five year terms. The country has a unicameral National Assembly which has two hundred and twenty elected members (Staeger, 2012). The country is administratively divided into eighteen provinces each headed by a governor who in turn answer to the president. The National assembly is responsible for making and amending the constitution. The country enjoys a nominally multi party democracy after intense civil war between individual leaders who wanted to have absolute power. The executive is made up of the president and a council of ministers since the position of the prime minister was abolished (Staeger, 2012). The council of ministers entails all ministers and assistant ministers who regulate policy issues. Their constitution has broad outlines which define the government structure and also protect the rights of the citizens and at the same time it outlines the duties of the citizens (Staeger, 2012). Their legal system is mainly based on the Portuguese and customary law making it to be fragmented and weak. The Supreme Court acts as the appellate tribunal. The country has no court with judicial review powers despite the statutory authorization by the constitution. Economy The countries financial operation and system gets regulated by the National Bank of Angola. The country is rich in diamonds, gold, copper, oil and wildlife which significantly boost the economy of the country (Staeger, 2012).

Financial Analysis Of Tesco PLC

Financial Analysis Of Tesco PLC Tesco Plc is a leading UK retailer that operates in 13 countries across Asia, Europe and the United States. In order to evaluate Tescos financial positions in the market, vertical, horizontal and ratio analyses will be implemented. In addition, this report will benchmark two main competitors of the company, namely Morrisons and Sainsburys. Finally, in conclusion it will provide some recommendation for future investors and for those who are considering future employment in the company. 1. Review of Tescos financial fundamentals over the last 5 years. In order to examine Tescos performance, vertical analysis of the financial fundamentals for 2006-2010 would be implemented. 1.1 Income statement trends Table 3: % change PL account 2006/07 2007/08 2008/09 2009/10 Sales 8.08% 10.92% 13.95% 5.59% Cost of sales 8.17% 10.83% 13.84% 5.21% Gross profit 14.37% 4.82% 15.29% 10.08% Expenses 8.27% 10.47% 14.48% 5.80% Operating profit 16.14% 5.40% 13.54% 9.09% Finance income -21.05% 107.78% -37.97% 128.45% Finance cost -10.4% 15.7% 91.2% 21.13% Tax 18.95% -12.8% 17.8% 6.6% Retained profits 20.49% 12.16% 0.38% 9.26% Source: Tesco PLC Annual Report and Financial Statements 2007/10 Sales are the main measures for business growth. Tescos revenue has increased by 7.14% per year for the last 5 years. The slowing GDP growth and the deteriorating consumer confidence, which was result of the recent economic downturn, were the main reasons for the recent slowdown in the rate of growth. The absolute level of sales has still increased. of the companys sales levels. Notwithstanding the challenging economic environment, Tesco managed to maintain strong margins due to significant investments in new stores and lower prices, better pay rates and effective cost management. The lowest operating and gross profits figures were registered in 2007/2008 but this was a result of  £89m investment in US and integration cost from market acquisitions in Czech Republic, Poland and Malaysia. The most significant figure in 2009 is the increased amount of finance costs, from  £250m to  £478m or by 91.2% that was result of increased average net debt level slinked to acquisitions and foreign exchange movements, higher coupon rates on commercial paper and unfavourable changes in the non-cash IFRS elements of the interest charge (Tesco PLC Annual Report and Financial Statements 2009). This considerably affected retained profits and a slight increase by 0.38% was registered. Finally, in 2010 there was a significant increase of the finance income by 128.45%, resulting growth in the retained profits by 9.26% due to the consolidation of Tesco Bank. 1.2 Balance sheet trends Table 4: 2006/07 2007/08 2008/09 2009/10 Current assets 16.76% 37.67% 122.94% -16.23% Inventories 31.90% 25.84% 9.84% 2.25% Trade receivables 20.96% 21.50% 37.15% 5.01% Non-current assets 8.51% 17.96% 34.45% 6.77% Current liabilities 9.69% 25.90% 75.78% -11.23% Non-current liabilities 8.62% 31.48% 87.75% 2.06% Shareholders funds/Equity 11.93% 12.59% 9.18% 12.97% Source: Tesco PLC Annual Report and Financial Statements 2007/10 According to the balance sheet in 2007, the increase in stock and debtors outpaced sales that was quite inconvenience, while the fixed assets were satisfactory. The problem with the stock trend was reversed in 2009 and 2010, but the debtors level, and the liabilities along with the fixed assets grew faster than sales in 2009 as a result of the economic downturn and the consumers uncertainty (see table 4). 2. Ratio Analysis of Tesco Financial ratio analysis is one of the most common methods that provides a quick and relatively simple means of assessing the financial health of a business ( Atrill McLaney, 2006, pp168). 2.1 Profitability Ratios Profitability ratios provide an insight to the degree of success in achieving this purpose (Atrill McLaney, 2006, pp169). Table 5: 2006 2007 2008 2009 2010 ROSF 16.69% 17.96% 17.90% 16.57% 15.91% ROCE 12.70% 12.60% 12.70% 12.80% 12.10% Net profit margin 5.78% 6.21% 5.90% 5.88% 6.07% Gross profit margin 7.67% 8.12% 7.67% 7.76% 8.10% Source: Tesco PLC Annual Report and Financial Statements 2007/10 According to table 5 Tescos ROSF ratios vary between 16-18% and ROCE between 12-13%. In 2007 and 2008 the ratios are tend to increase while in 2010 a considerable drop can be noticed. This reduction is result of the companys strategy to continue investment even during the recession that has affected the returns in short term, but at the same time it promises progress in long term aspect (Tesco PLC Annual Report and Financial Statements 2010). Net profit and gross profit margin ratios have been also remarkably consistent over the 5 years period. Despite the recent economic downturn, Tesco managed to maintain its strong positions and due to efficient cost management, price cuts and increased focus on its clubcard loyalty cart, it raised pre-tax profit by 9% in 2010 (http://www.guardian.co.uk). 2.2 Efficiency Ratios Table 6: 2006 2007 2008 2009 2010 Stock turnover period (days) 15 18 20 19 19 Sales revenue to cap.employed (times) 2.62 2.56 2.38 1.93 1.90 UK Sales revenue per employee 170,923 177,084 179,840 196,436 196,120 Profit per employee 10,190 11,292 10,814 13,065 14,303 UK Sales per square foot 1303 1325 1322 1318 1311 Source: Tesco PLC Annual Report and Financial Statements 2007/10 Generally, the efficiency of Tescos performance during the last 5 years is persistent. Stock turnover ratio has been remarkably steady and has varied between 19-20 days over the last 4 years which is evidence for a good control of stock. However, from 2006 to 2010 sales revenue to capital employed ratio decreased significantly from 2.62 to 1.90 (by 27.5%) which was result of the considerable increase in the level of shareholders funds and non-current liabilities (by 173% and 55% respectively). Additionally, the most important ratios measuring business efficiency are sales per employee and profit per employee. Tescos ratios are satisfactory notwithstanding the declines in 2008 that are understandable bearing in mind the challenging economic conditions (see table 6). 2.3 Liquidity Ratios According to McLaney Atrill liquidity is vital to the survival of a business for there to be sufficient liquid resources available to meet maturing obligations (Atrill McLaney, 2006, pp169). Table 7: 2006 2007 2008 2009 2010 Current ratio 0.52 0.56 0.61 0.75 0.73 Acid test ratio 0.33 0.32 0.37 0.60 0.56 Cash generated from operations to maturing obligations 0.45 0.43 0.40 0.28 0.37 Source: Tesco PLC Annual Report and Financial Statements 2007/10 Tescos liquidity has considerably improved over the 5 years period due to strong cash generations and tight control of capital expenditure. Working capital also increased significantly, by 20%. However, liquidity ratios are still very low, current ratio varying from 0.5 to 0.7 and acid test ratio from 0.3 to 0.5. This seems disastrously when referencing to some textbooks that suggest that current ratio should be around 2 and the acid ratio should be around 1. But according to Atrill McLaney (2006) the current ratio will vary from business to business and a supermarket chain will have a relatively low ratio, as it will hold only fast-moving inventories of finished goods and all of its sales will be made for cash (no credit sales) (trill McLaney, 2006, pp 187). (See table 7) 2.4 Financial Gearing Ratio Gearing ratio is one of the most important indicators regarding the degree of risk associated with a businessà ¢Ã¢â€š ¬Ã‚ ¦it tends to highlight the extent to which the business uses loan finance (Atrill McLaney, 2006, pp169). Table 8: 2006 2007 2008 2009 2010 Gearing ratio 37.23% 36.53% 40.03% 53.86% 51.08% Interest cover ratio 6.26 7.04 6.81 5.64 5.01 Source: Tesco PLC Annual Report and Financial Statements 2007/10 There are no significant changes of Tescos gearing ratio during the last 5 years; it peaked at 53.9% in 2009 due to the significant increase of the long-term liabilities and the shareholders fund resulted of Homever acquisition in South Africa. On the other hand, interest cover ratio decreased significantly from 7 in 2007 to 5 in 2010, but the company still will not have problem to meet its interest (see table 8). 2.5 Investment ratios Investment ratios give an answer to the key question whether shares should be bought, sold or hold. Table 9: 2006 2007 2008 2009 2010 Earnings per share 20.04 22.36 26.95 27.14 29.33 P/E ratio 16.5 19.9 14.6 11.5 13.2 Dividend per share 8.63 9.64 10.9 11.96 13.05 Dividend cover 3.57 4.07 2.69 2.42 2.41 Dividend payout 27.98% 24.59% 37.18% 41.30% 41.44% Dividend yield 2.6% 2.2% 2.7% 3.6% 3.1% cash from operations /number of shares 0.44 0.45 0.52 0.63 0.75 Source: Tesco PLC Annual Report and Financial Statements 2007/10 Tescos earnings per share ratio has increased by around 46% over the last five years, which is a good trend. Dividend per share also registered an excellent growth by 51% for the 5 year period. Dividend cover ratio is another important ratio that determines whether company is attractive for investors. Tescos dividend cover ratio is decreasing significantly over the last 3 years, which is good for investors looking for capital appreciation. However, low dividend cover is unattractive for those seeking income (Fitzgerald, (2002, pp160). Dividend yield is another important investment indicator showing the actual return provided by the company. For 2006-2010 Tescos dividend yield ratio has been quite variable, the lowest rate was 2.2% in 2007 and the highest was 3.6% in 2009. In 2009 the high yield was affected by economic situation and the company was expected to have low profits growth. In contrast, low dividend yields mean that the company is expected to grow its profits quickly (Arno ld, 2004, pp 191) (See table 9). In addition, in 2009 the lowest P/E ratio was registered again because of the expectation for slowdown in profits (Arnold, 2004, pp 187). 3. Benchmark the performance of Tesco Nowadays, retail industry is characterised by very intense competition and in order to obtain clearer picture of Tescos growth, it would be useful to benchmark the company to some of its main competitors, namely Morrisons and Sainsburys, evaluating some fundamental financial indicators. Firstly, it should be taken into consideration the fact Morrisons and Sainsburys operates only at national level and Tesco is operating internationally. Therefore, there would be some significant differences in their indices in comparison to Tesco. Figure 1: Figure 2: Source: Tesco PLC Annual Report and Financial Statements 2010, Morrisons annual report and financial statements 2010 J Sainsbury plc Annual Report and Financial Statements 2010 Figure 1 clearly shows that for 2010, Tesco is the market leader with 63% sales levels compared to the whole three companies revenue. Sainsburys is the second with 22% and Morrisons is the third, registering 16% sales. In terms of profitability good sign is that all the three companies have managed to maintain its position even during the economic recession and continue to increase their profit numbers. However, comparing Morrisons and Sainsburys uncertain fact is that they obtained almost the same levels of profit in 2010, bearing in mind that Sainsburys is much bigger than Morrisons. Thus, Morrisons is found to be more efficient with margin of 5.9%, comparing to Sainsburys ratio of 3.6% (see figure 2). Additionally, while Morrisons and Sainsburys increased their return on capital employed ratio, even slightly, Tesco registered a significant drop in 2010, by 0.7%, result of the consolidation of Tesco Bank. However, from investors point of view, in long term, this is not an inconvenience trend because it will take some time until Tesco Bank start making any profits (see figure 2). Figure 3: Source: Tesco PLC Annual Report and Financial Statements 2010, Morrisons annual report and financial statements 2010 J Sainsbury plc Annual Report and Financial Statements 2010 When it comes to productivity, for 2010, again Tesco is on the top with the highest level of sales per square ft in UK, followed by Sainsburys and Morrisons. In terms of sales per employee, there is not a significant difference between the three retails, although Morrisons is presenting more convenience levels in contrast to Sainsburys (see figure 3). Figure4: Figure 5: Source: Tesco PLC Annual Report and Financial Statements 2010, Morrisons annual report and financial statements 2010 J Sainsbury plc Annual Report and Financial Statements 2010 From all the three companies, in 2010 Tesco registered the highest level of gearing, 51.08%, Sainsburys 38.4% and Morrisons 25.1%, which means Tesco I highly geared. This is not necessary uncertain fact because Tesco is a mature business with strong and reliable cash flows that can allow higher level. In terms of interest cover, Morrisons presents the most convinience positions with ratio of 15.11. Sainsburys and Tescos rates are low (see figure 4 5). Figure 6: Source: Tesco PLC Annual Report and Financial Statements 2010, Morrisons annual report and financial statements 2010 J Sainsbury plc Annual Report and Financial Statements 2010 Finally, Morrisons has the highest earnings per share ratio, 30.36p, but at the same time and the highest dividend cover, which is not very attractive for investors seeking income. Those investors would be more attracted by Sainsburys and Tescos ratio that are quite low, 2.43 and 2.41, respectively (see figure 6). Evaluation Conclusion Based on the analysis above, it could be concluded that Tesco is a growing company that demonstrates very convenience performance over the last 5 Years, increasing revenues and profits. However, in order to take objective investment decision, share prices and dividend trends should be taken into consideration. Over the last 5 years Tesco has increased its market shares. In October 2010, Tesco PLC reported semi annual 2011 earnings of 16.43 per share that is better than the last years result for the same period by 18.20% (markets.ft.com). In comparison to the FTSE 100 Index, for example, it also demonstrates good trends; over the last week Tesco outperformed the FTSE 100 Index (markets.ft.com) (see Table 10). On the other hand, Tescos current share prices (432.00p) do not seem so attractive, comparing to its rivals with lowest prices, Morissons- 269.20p and Sainsburys-376.00p. Additionally, in terms of the dividend yield rates, there is a significant drop from 3.6% in 2009 to 3.1% in 2010. This could be caused by several factors, but at the same time, it could be a warning sign that the prices are raised excessively and they might be overpriced (moneyweek.com). Table 10: Name 1 Week 1 Month 6 Month 1 Year 5 Year Tesco PLC -0.24% +2.48% +8.74% +2.57% +30.59% FTSE 100 Index +1.42% +1.63% +12.91% +10.83% +6.70% Source: Tesco PLC, markets.ft.com Finally, according to the Tescos ratio analysis and the benchmark there are some other uncertainties regarding liquidity and gearing in comparison to Morrisons and Sainsburys, for example. Thus, notwithstanding the satisfying dividend and earnings per share and the strong performance of Tesco, the current share prices do not look very attractive for buying. In this case, Morrisons might be more attractive for future investment noting its successful nationwide expansion, fast growing trend and low share prices. At first glance Tesco seems an attractive place to work as it has significant growth potential and has very strong positions in the market. The companys employment policy is very Overall you have made a good start here. You need to analyse the current share price, dividend yield and P/E ratio for Tesco to see whether it is worth investing. Even if Tesco is a strong performer in a business sense that doesnt mean we should buy its shares. The strength may already be reflected in the share price or, indeed, the shares may be overpriced. You need to look at share price trends and compare with the FTSE 100 or with an index for the food and drug retail sector. Or you could examine TSR and compare that with the competittion. You need to try to get a feel for whether the shares should be bought at the current price. You also havent answered the employment question you need to find some employee related data.

Humorous Wedding Speech by the Groom :: Wedding Toasts Roasts Speeches

Humorous Wedding Speech by the Groom It is apparent from the opening few lines of this speech that the groom has an excellent relationship with the bride's parents and this can be really useful, not just in the future, for obvious reasons, but it can also make the speech more humorous. This speech is also a good example of using events in history that happened on the same date as a source of humor. Thank you for those lovely words. I'd like to remind you that you're not so much losing a daughter, but regaining three closets (wardrobes). I will not forget the first time my wife took me home to meet her parents. To break the ice, I asked her dad which team he supported. "West Ham" (Cubs) he replied. Which was obvious as he lives in London (Chicago). So I said "I bet it's exciting when you win a match (tournament)." "I don't know," he replied. "I've only been supporting them For six seasons (ten seasons)." By the way I haven't forgotten, I'll sign that receipt for you. He has written out a receipt for me. It reads: Received: one daughter in perfect condition, fully guaranteed. Care Notes: gets bored easily keep busy with a constant supply of chores. Not to be outdone, my mom also has a receipt for my wife to sign. It reads: Received: one son, sold as seen, no refunds under any circumstances. I've re-decorated the room and changed the locks so you're stuck with him. Care Notes: de-hydrates easily, top up regularly with beer. While writing this speech, I thought it would be a good idea to research some events in history which happened on this day. I found out that on this day in 1889 Sherlock Holmes appeared in the Adventure of The Engineer’s Thumb and in 1948 synthetic rubber was first used in asphaltic concrete. I'm sure both of these events will be a real inspiration to us over the years. Now, there are some thankyous that I’d like to convey on behalf of my wife and I. We both want to thank the bride’s parents for the support they've given us. From day one, you have been fully behind us, and have always demonstrated how a marriage should be - and that's successful. I’ll do my best to live up to your expectations and promise to take good care of your daughter.