Straying from the Tradtional Creole Lifestyle in The...

The Creole society demands high moral and a traditional lifestyle from the women in The Awakening, by Kate Chopin. Edna Pontillier, the main character, enters a rebellious state of mind as she explores the awakening the other characters influence. The other characters in The Awakening create Edna by influencing her decisions, independence, and sexual desires throughout the story. Mademoiselle Reisz, Robert, and Alcee Arobin challenge Edna to fly above the Creole traditions and become more in-touch with her sexuality, and encourage her to be an independent woman while Edna’s husband, Leonce, Madame Ratignolle, and Edna’s father conflict with Edna because they want her to be a traditional Creole wife and mother to her children and try to†¦show more content†¦Edna’s husband, Leonce Pontillier, becomes aware that she is not the woman he married when she begins to argue with him about her duties as a wife and a mother. â€Å"He could see plainly that she was not herself. That is, he could not see that she was becoming herself and daily casting aside that fictitious self which we assume like a garment with which to appear before the world (Chopin 96).† Leonce acts as a benchmark throughout the novel reminding Edna that she is bound to her family and makes her feel trapped. He is her reality check. Edna acknowledges that she is a poor mother and wife since she does not fit in with the traditions of the Creole society. When Edna’s father comes to visit, he is disappointed that Edna is not living up to Leonce’s expectations since she is not actually from a different lifestyle. He mentions that she might just be different than other women and directs Leonce to be more strict with her saying, â€Å"Put your foot down good and hard; the only way to manage a wife (Chopin 119).† Edna tries hard to entertain her father during his stay to prove to him that she can live in the traditional society, though she is happy when he leaves. Edna’s father conflicts with her views of her life which compels her to act more traditional when he visits. Alcee Arobin is the man that all the women wish they had. He knows how to flatter the women, especially Edna. Arobin

The Issue Of First Amendment Law - 2539 Words

For many years, there has been a struggle of protection and privacy between government rules and citizen freedoms under the First Amendment. The controversial issues that fall under First Amendment law have been disputed continuously. Because the First Amendment protects citizens against government interference of freedom of expression, the boundaries of this rule have always been pushed. One of the most common, yet controversial, issues of First Amendment law is the subject of copyright and infringement. Although the subject may not seem major at first, many different issues and controversies have risen and become more common than ever over the years. The issues that have become pertinent to this subject are endless, including trademark infringement, piracy, theft, fraud, plagiarism, and many more. With the coming of age and advancement of technology, these cases have become more common and appear more often than ever before. Government officials have always been strict about copyri ght rulings, and have tried to deliver fair and just rulings for both parties involved under First Amendment rules. Because the owner’s work and material is protected under the First Amendment, it gets tricky when involving another party that can claim the same work of art. In short, the definition of copyright has always been cut and dry: allowing owners of creative works the right to control and profit from their creations. It is basically recognized as a form of property ownership.Show MoreRelatedThe Resolved Issue Of The Constitution Essay1457 Words   |  6 PagesShazia Ali, Dr. Mike Walker ENGL-1301 Composition I October 18, 2016 The resolved issue of the Constitution. Over the duration of conducting research the overlay of the essay will be describing the major benefit of the U.S Constitution. While several issues have been unresolved by the U.S Constitution such as the issues of the Articles of Confederation. 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Saxonville Sausage Company Essay Example For Students

Saxonville Sausage Company Essay Problem: How can I, Ann Banks, product marketing director at Saxonville Sausage Company, suggest a suitable position for the Italian brand sausage Vivio? Options: I can choose from one these four concepts developed: a)â€Å"Family Connection† concept b)â€Å"Love† concept c)â€Å"Balance† concept d)â€Å"Creative/Clever cooking† concept Decision: Saxonville Sausage Company should use the â€Å"Creative Cooking† concept Reason: From the data on Italian Sausage Concept Assesment, it can be seen that both â€Å"Family Connection† and â€Å"Creative Cooking† concepts were ranked high but the respondents’ familiarity with â€Å"authentic Italian heritage† may have biased their opinion toward† Family Connection. † The â€Å"Family Connection† position would not allow Vivio to differentiate itself from other brands and would take away from the other brands in Saxonville Sausage Company. â€Å"Creative Cooking† is easier to communicate than the â€Å"Family Connection† position. In the purchase intent study almost twice as many respondents said they definitely would buy the product based on the Creative Cooking position than the Family Connection position. This is a consumer class product which is homogeneous, and hence substitutes based on price are easily available. To avoid a price war, this sausage must be differentiated from the competition and â€Å"Creative Cooking† would help do that. Pros and Cons of decision taken: ProsCons Higher no of respondents would buy the productRanked 2nd by most correspondents Easier to communicateRisk of losing customers from â€Å"Family Connection† position Allow Saxonville to differentiate from other brands Plan to take care of cons: As more respondents have said they would definitely buy based on â€Å"Creative Cooking† than â€Å"Family Connection†, it would be easier to sell based on â€Å"Creative Cooking† concept. Also, the risk of losing customer from â€Å"Family Connection† can be mitigated by using the line â€Å"†¦you spend doing for your family†¦Ã¢â‚¬  with particular emphasis on family could also appeal to the â€Å"Family connection† customers.

Structural Position In The Financial Market-Myassignmenthelp.Com

Question: Discuss About The Structural Position In The Financial Market? Answer: Introduction The aim of this report is to provide an understanding of fundamental analysis of airline industry as well as the selected companies that are Virgin airline and Qantas Airways. In addition to this, the report conducts a top-down analysis of the overall economic environment of the selected companies that includes the fundamental impact on the performance of selected industry and companies. For this, the report analysis the current Gross domestic product, inflation rate, interest rate, exchange rate and personal disposable income in Australia. On the other hand, the report also conducts bottom down analysis of the financial situation of the companies and airline industry. The ratios analyze the performance of the selected companies. The bottom down analysis helps in the comparative analysis and to finding out the more profitable company. Brief History of Air Travel Industry One of the strong industries is air travel industry in Australia. The air travel industry facilities the economic growth, international investment, tourism and world trade and it will increase by 7% per year. In addition to this, business travel has been developed the companies on an international level in terms of supply and production chain and investment that will also contribute to the economic growth. In terms of value, airlines industry shows a valuable growth with $14.2 billion from 2012 to 2017 and annual growth rate 0.4%. The air travel industry exists in the increasing competitive market that was affected by recent trend by expanding domestic as well as international service ((IBIS, 2016).). History and Mission statement of Companies Virgin Atlantic The Virgin Atlantic was founded in 1984 in the UK and headquarter of this company is in Crawley and England. The company has a great goodwill and popularity so it enjoyed various trade awards across the world. The mission statement of the Virgin Atlantic is to embrace the human spirit and let it fly. After the expansion of the company, the Virgin Atlantic sold its 49% share to Singapore Airlines in 600.25 million (Virgin Atlantic, 2016). Qantas Airways The Qantas Airlines is one of the oldest airlines in the world that was founded in 1920 at Queensland. Initially, the Qantas Airways operates the service of Airmails that has been subsidized by the Australian government. It was the largest company, which provides transportation service to the different countries. The company holds 65% shares of the domestic market in Australia (Qantas, 2017). The mission statement of this company is that the company is dedicated towards work to being best and become an Australian leading premium airline company. In addition to this, the company wants to meet the expectation every time when passengers fly. Top-down Analysis Top-down analysis is used to look for the big picture firstly and after that it will analysis the other small component in detail. In addition to this, the investor has calculated the share in the market by determining the total market (Mao et al., 2013). The investor starts the analysis with the help of economic indicator like interest rates, inflation, energy price, gross domestic production and exchange rates, which helps the investor for choosing the right stock. Some of the economic indicators are described as below- Current GDP rates To measure the economic activity of the nation gross domestic production is an effective indicator. In June quarter of 2017, the GDP rate of Australian is increased .80% in compare to previous year and stronger than first quarter of the same financial year. The contribution of all the service industries including the airline industry in gross domestic product is 52% (Trading Economics, 2017). In the economic environment, the revenue from the airways is increasing day by day, which means the Australian economic activities rises. The disposable income of the Virgin Atlantic and Qantas Airways is increased that means the demand for air travel is increase for business as well as leisure purpose. Current Interest Rate The interest rate is an amount that was expressed as a percentage of principal by the loan taker to the borrower for using the assets. In addition to this, it was the amount that has been paid by the borrower to a lender for a specific period of time with the particular percentage. The interest of Australia in 2017 is 1.5%, which is unchanged (Reserve Bank of Australia, 2017). The value of Australian dollar is decreased as compare to 2016 therefore, the airline's industry take the benefit of the decreased value of Australian dollar. In favor to this, due to the implementation of current interest rate the cost of ownership is reduced by $7.4m. Hence, it supports the Australian airlines such as Virgin Atlantic and Qantas Airways. Current Value of $AUD In the present context, the value of 1AUD is equal to 0.77US Dollar. It analyses that the value of Australian dollar is lower as compare to US dollar (Parliament of Australia, 2016). There is positive and negative impact on the airline's industry with the fluctuation in currency. There is a need in airline industry to translate the cash flow in the different currencies so it will affect the decision of customer, airline decision and the financial accounts of the airlines. The lower value of the exchange rate has created a problem for both companies such as Qantas and Virgin airlines related to fuel hedging. Inflation rate The inflation rate is the measurement of the increase in the price of goods and service over a particular period of time that is replicated as a percentage. It is usually measured on monthly and annually basis in the Australia. The inflation rate in Australia has been increased 1.9% in the June quarter of 2017 (Trading Economics, 2017). It was increased the price of food and housing offset in Australia. The Airlines industry is not able to take benefit because of the high inflation rate. It will impact on the demand for airlines services that is provided by the airline's companies such as Virgin and Qantas Airlines. Personal Disposable Income Personal disposable income is the amount of money that has been available for households for spending and saving that has been calculated after paying income tax to the government. It is known as the economic indicator that is used to provide a framework the overall state of the economy. In addition to this, the personal disposal income increased to 287837 AUD million in 2016 third quarter from the second quarter of 2016 that is 287139 AUD million (Trading Economics, 2016). It analyzed that personal disposable income of Australian people is increased that makes a positive impact on the Airlines industry. The oil price carries an effective improvement for Airline companies like Virgin and Qantas Airlines; it will reduce the fair of air traveling. With the increasing personal disposable income, it will increase the spending power of customers. Bottom up Analysis: In finance and accounting, bottom-up analysis is a defined as an investment approach which is used to analyze an individual stock on the basis of different factors. These factors involve an organizations overall financial statements, financial strength and other individual indicators of performance (Sternberg, 2013). In this way, bottom-up analysis of Qantas and Virgin through different ratios is as below: Liquidity Ratios These ratios are used to analyze the ability of a company to pay debt obligations or current liabilities through the calculation of current ratio, acid test ratio, and cash ratio (Rist et al, 2014). Name of the ratio Formula of the Ratio Qantas (30/6/2016) Virgin (30/6/2016) Industry average Current ratio Current assets / current liabilities 3458/7028 =.49 656.14/489.27 =1.34 .59 Acid Test ratio (Current assets Inventory)/ Current Liabilities (3458-336)/ 7028 =.44 (656.14-0)/ 489.27 =1.34 .54 Cash Flow Ratio (Cash+ Marketable securities)/ Current liabilities (2209+0)/7028 =.31 (601.09+0)/489.27 =1.22 From the above calculations it is analyzed that current ratio is presenting the relationship between current assets and current liabilities. It measures the liquidity of an organization and widely used to discover the short-term liquidity position of the organization. The current ratio of Qantas is .49 and Virgin is 1.34 in 2016. It means that Virgin airline has high solvency and using much their funds in comparison of Qantas. As well as, acid test ratio is also presenting the relationship between liquid assets such as current assets and current liabilities of the company. As well as, acid test ratio is used to measure the ability to current liabilities of the company (Fridson and Alvarez, 2011). The above calculations presenting that acid test ratio of Qantas is .44 and Virgin is 1.34. It means Virgin is much capable to pay current liabilities in compare of Qantas airlines. Furthermore, cash flow ratio measures that how well the current liabilities are enclosed by flow of cash from the companys operations. Here, cash flow ratio of Qantas is calculated .31 and Virgins cash flow ratio is 1.22. It means that Virgin has covered its current liabilities well in compare of Qantas. Moreover, the above calculations are presenting that liquidity ratios of Qantas is less than industry average but these ratios of Virgin company is higher than industry average. It presents that Virgin is much capable in paying debt obligations in compare of industry average and Qantas Company. Profitability Ratio In accounting profitability ratio is used to compare the income to expanses during a specific time of period. This ratio focuses on return of a companys investment on assets and inventory. In other words, profitability ratios are important element to compute overall efficiency of the company which may be either in relation to investment or sales (Nelson, 2014). Name of the ratio formula of Ratio Qantas (30/6/2016) Virgin (30/6/2016) Industry average Net Profit Ratio (Net profit/Sales revenue)*100 (341/7737)*100 =4.40% (38.1/425.75)*100 =8.94% 5.35% Gross profit ratio (Gross profit/ Sales revenue)*100 (2524/7737)*100 =33.59% (303.55/425.73)*100 =71.30% 36.62% Operating profit ratio (Operating profit/Sales revenue)*100 (549/7737)*100 =7.09% 69.17/425.73 =16.24% 9.05% Return on assets Ratio (EBIT/Average assets)*100 (549/17105.5)*100 =3.20% (69.17/1819)*100 =3.81% 4.39% Return on shareholder Fund (Net income/Share holders fund) (341/3255)*100 =10.47% (38.10/885.19)*100 =4.30% Net profit ratio is used to measure the net earned income of the company through its operational activities and determine that how well a company is effectively managing operating costs in respect to its share (Gay and Simnett, 2015). The net profit ratio of Qantas and Virgin is calculated respectively 4.40% and 8.94%, which presents that there is a significant fall in Qantass net profit and there is a need to maintain profitability by cut down its operating expenses. In addition, gross profit ratio and operating profit ratio are presenting that the financial position, pricing strategy, and operating efficiency of Virgin is better in comparison to Qantas and overall airline industry in Australia. Furthermore, return on assets ratio is used to determine the net earnings that are being produced by average of total assets. This ratio also measures that how effectively a company is managing its assets in generation of revenues in a specific time of period. Hence, this ratio helps the organizations to transform assets into investment. Here, return on assets ratios of Qantas, Virgin and industry average are 3.20%, 3.80% and 4.39% respectively. Therefore, it is interpreted that the profitability of Virgin is quite good in the industry in compare of Qantas but in compare of industry it is not favorable. Efficiency Ratios The efficiency ratios are used to evaluate that how well a company is using their assets in operational activities to generate income. Efficiency ratios are used by the management to improve the growth of the company as well as outside creditors and investors. Usually, the funds are invested in various assets to generate revenue and sales in the business. These ratios represent that all the generated revenues and profits are dependent upon how the assets are being managed (Kaufman, 2013). Efficiency ratios show the time period in which assets can be converted efficiently into income. Name of the ratio Formula of Ratio Qantas (30/6/2016) Virgin (30/6/2016) Trade receivable turnover (Average trade receivables/ revenue)*365 (808/7737)*365 =38days (32.18/425.73)*365 =27.58days Sales to Capital employed ratio (Sales / Capital employed)*100 (7737/9677)*100 =80% (425.73/1407.18)*100 =30% The above table presenting that how the companies are making sales. The trade receivable turnover ratio of Qantas is 38 days, which means that the company will its accounts receivables in 38 days in the financial year 2016. This ratio is also presenting the companys efficiency of collecting cash from credit sales and analyzing the liquidity flow in a financial year. In addition, inventory turnover ratio of Virgin is 28 days, which presents that the company is much capable in to collect its credit sales in compare of Qantas. On the other hand, sales to capital employed ratio of Qantas is higher than Virgin. It means that Qantas has the higher ability to generate sales by utilizing its assets in compare of Virgin. Capital Structure Ratios These ratios are also called as leverage ratios, which measures long-term structure and stability of an organization. Capital structure ratios are used to analyze the financial statement of an organization by using of different sources of finance. The capital structure ratios are helpful for the investors in making appropriate financial decision in worst position. In this way, debt to equity ratio is use to make a comparison between companys debt and total equity. This ratio is used to analyze the capital structure of a company and helpful in identifying creditors and investors for the company (Coe, 2011). Lower debt to equity ratio will be more favorable for the financial stability of an organization. Name of the ratio Formula of Ratio Qantas (30/6/2016) Virgin (30/6/2016) Industry average Debt to equity ratio (Total liabilities/ Total equity)*100 (13450/3255)*100 =413.21% (1011.26/885.19)*100 =114.24% 183.76% Equity ratio (Total equity/ Total assets)*100 (3255/16705)*100 =19.48% (885.19/1896.45)*100 =46.67% 28.7% Gearing ratio (Long term debt/ Capital employed) (4482/9677)*100 =46.31% (440.88/1407.18)*100 =31.33% The above calculations are presenting that debt to equity ratio of Qantas is much higher in compare of Virgin and industry average, which means it is risky for Qantas to identify investors and creditors in comparison of Virgin and industry. But it is less risky for Virgin in compare to industry average. In addition, the equity ratio of Qantas is 19.48% and Virgin is 46.67 respectively, which determines that there are there are many potential stake holders for Virgin who are interested to invest in the company. It is also observed that Virgin Company has higher capabilities to attract investors in comparison to whole airline industry. Furthermore, the gearing ratio of Virgin Airlines Company is less than Qantas airlines, which determines that there is low proportion of debt to equity of Virgin in comparison to Qantas. Market Value Ratios Market value ratios or market performance ratios are used to evaluate the price of companys shares that are held publically. Market value ratios are employed by the potential and current investors to find out that whether the companys shares are under-priced or over-priced (Brigham and Houston, 2012). Name of the ratio Formula of Ratio Qantas (30/6/2016) Virgin (30/6/2016) Industry average Earnings per share (EPS) Available earnings/ Number of equity shares 49% 7.82% 39.53% Price earnings ratio (Market value of each share/ earnings per share)*100 6.71% 7.81% 5.94% The term earnings per share are defined as net income per share, which is used to measure the earned net income per share. It is a calculation that is used to present how the company is profitable on the basis of shareholders. In the above calculations it is determined that earning per share of Qantas is higher than Virgin and overall industry average. It means that Qantas Company is more gainful and the company has more income to distribute to its shareholders in comparison of Virgin and industry average. Furthermore, price earnings ratio is used to indicate the probable price of a share that will be based on its earnings. High price earnings ratio presents the value per share in the market and indicates positive future performance. The price earnings ratio of Qantas, Virgin and industry average is 6.71%, 7.81%, and 5.94% respectively. Therefore, it is analyzed that the future performance of Virgin airline is positive and the investors have higher willing to pay more for this companys share in compare of Qantas and industry. Overall analysis of Qantas and Virgin From the above calculation it is analyzed that both Qantas and Virgin have increased their total assets, but Virgin is presenting a noticeable grow in comparison of Qantas. It is observed that rise in total assets of Virgin is due to increase in cash or liquidity and rise in inventory of Qantas is due to increase in stock. Therefore, it can be determined that the profitability of Virgin has increased by increased liquidity but Qantas has showing an increase in liabilities in comparison of Virgin. Furthermore, it is analyzed that Qantas is arranging funds from debts in comparison to equity which increases the debts and accountability of the company, but Virgin is arranging funds wisely from their equity. Therefore, Virgin has a strong structural platform for the investors in comparison of Qantas in the Australias airline industry. Conclusion From the above discussion, the report can be concluded that the economic factor of Australia affects the overall profitability of all the companies situated in Australia. The report analyzed that personal disposable income of the individual is based on the overall profitability of the economy. On the basis of ratio analysis of both companies, it is also concluded that the management and financial position of Virgin is much better than Qantas. In contrast, it is analyzed that the Qantas Company has needed to manage their assets in a proper manner to increase the revenue and sales in the industry. Therefore, it is recommended that the company should decrease its debts or current liabilities through utilizing its currents assets effectively. Furthermore, it is also recommended that the companies should manage operating expenses in a systematic manner to increase their profitability ratio. The EPS of Qantas is good in comparison of Virgin, which may attract the stakeholders but there is a need to increase the value of shares in the market that leads to growth of an organization. References Brigham, E. F. and Houston, J. F. (2012) Fundamentals of Financial Management. USA: Cengage Learning. Coe, C. K. (2011) Nonprofit Financial Management: A Practical Guide. USA: John Wiley amp; Sons. Fridson, M. and Alvarez, F. (2011) Financial Statement Analysis: A Practitioner's Guide.4th edn. USA: John Wiley Sons. Gay, G. and Simnett, R. (2015) Auditing and Assurance Services in Australia, Sixth Edition. Australia: McGraw-Hill Education. IBIS (2016) Domestic Airlines in Australia. [Online]. Available at: https://www.ibisworld.com.au/industry-trends/market-research-reports/transport-postal-warehousing/air-space/domestic-airlines.html (Accessed: 14 September 2017). Kaufman, P. J. (2013) Trading Systems and Methods. USA: John Wiley Sons. Mao, Y., Valeja, S. G., Rouse, J. C., Hendrickson, C. L., and Marshall, A. G. (2013) Top-down structural analysis of an intact monoclonal antibody by electron capture dissociation-Fourier transform ion cyclotron resonance-mass spectrometry.Analytical chemistry,85(9), pp. 4239-4246. Nelson, R. W. (2014) Ratios and Percents: It's Easy. USA: Enslow Publishers. Parliament of Australia (2016) Exchange Rates. [Online]. Available at: https://www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/pubs/MSB/feature/Exchangerates (Accessed: 14 September 2017). Qantas (2017) Our Company. [Online]. Available at: https://www.qantas.com/travel/airlines/company/global/en (Accessed: 14 September 2017). Reserve Bank of Australia (2017) Measures of Consumer Price Inflation. [Online]. Available at: https://www.rba.gov.au/inflation/measures-cpi.html (Accessed: 14 September 2017). Rist, M., Pizzica, A. J., and LLC, P. (2014) Financial Ratios for Executives: How to Assess Company Strength, Fix Problems, and Make Better Decisions. USA: Apress. Sternberg, R. J. (2013) Writing Successful Grant Proposals from the Top Down and Bottom Up. USA: SAGE Publications. Trading Economics (2017) Australia GDP Growth Rate. [Online]. Available at: https://tradingeconomics.com/australia/gdp-growth (Accessed: 14 September 2017). Trading Economics (2017) Australia Inflation Rate. [Online]. Available at: https://tradingeconomics.com/australia/inflation-cpi (Accessed: 14 September 2017). Virgin Atlantic (2016) Our mission statement. [Online]. Available at: https://www.virginatlantic.com/in/en/footer/our-story.html (Accessed: 14 September 2017).