Existentialism in Night Essay -- Essays Papers

Existentialism in Night In his exposition â€Å"Existentialism†, Jean Paul Sartre examines the principle convictions of existentialism. Maybe the most significant conviction of existentialism is that there is no human instinct, and there is no God. This implies every individual man has control of his own fate. The meaning of every individual man is an amazing aggregate and all he has achieved in his life. He is additionally liable for all the decisions and activities he makes throughout his life. These kinds of decisions and activities can be found in the book â€Å"Night† by Elie Wiesel. This book is an anecdote about a kid, Wiesel, who is taken to a death camp with his family. It tails him and his dad through their preliminaries and development from Auschwitz to Burkenau, and to Buna and how they keep on barely get away from death. Before the finish of the story, perusers perceive how Wiesel has gotten unconcerned with the detestations of the camps. From the earliest starting point to this p oint in the book, Wiesel and different characters settle on choices that Sartre would call existentialist. Wiesel himself settles on the first of these choices. At the point when Wiesel is a little youngster in Sighet, he chooses he needs to examine the Zohar, the cabbalistic books. He would go to the gathering place advertisement sob while he asked. His folks said that he ought to be in school. Wiesel said of his dad, â€Å"He needed to drive the thought off of my mind. Be that as it may, it was futile. I found an ace for myself,† (2). His dad needed him to stop with his desires to be educ...

Psychological Factors Affecting Consumer Behavior Free Essays

It has been expressed that â€Å"marketing the board settles upon some origination or other of how shoppers carry on (Foxall 2001).† I will continue to illustrate, starting with an outline of customer conduct as it identifies with the mental elements that cause one to conform to a given solicitation, through to an assessment of the different patterns in showcasing which are intelligent of purchasers changing requests as they react to world occasions and cultural advancement, why it is fundamental that advertisers comprehend and assess buyer conduct. I will likewise illustrate, using models, how different associations are utilizing explicit procedures dependent on their comprehension of buyer conduct to create record development and benefit in the commercial center. We will compose a custom paper test on Mental Factors Affecting Consumer Behavior or on the other hand any comparable theme just for you Request Now Mental Factors Affecting Consumer Behavior As one social therapist has named the â€Å"weapons of influence,† there have all the earmarks of being sure main impetuses in human instinct, or programmed mental triggers, that drive people to react in unsurprising manners to given solicitations (Cialdini 1993, p.3). One such power is the guideline of Reciprocation, whereby one feels committed to restore some help that has been given him (Cialdini 1993, p.17). This rule is most plainly prove by the consumer’s regular propensity to purchase an item from somebody after he has been broadened a consideration or favor from him. It has been exhibited that this mental rule of the strain to restore some help with some help is solid to the point, that it even outperforms the need to like the individual expanding the kindness (Cialdini 1993, p.21). One case of the standard of response at work has been prove by the uncontrollably fruitful promoting procedure of the Hare Krishna Society, an eastern strict faction known for its requesting of assets from bystanders out in the open spots (Cialdini 1993, p.22). Having been for the most part fruitless at raising assets through conventional strategies for reciting in the city while asking for gifts, the gathering conceived a splendid methodology that basically conjured the standards of response (Cialdini 1993, p.22). As an individual would cruise by, a Society part, instead of request a gift at first, would hand the clueless individual a bloom, offering it as an unconditional present from the Society and not tolerating its arrival under any conditions. At exactly that point would the Society part request a gift (Cialdini 1993, p.22). The reaction was overpowering, and a demonstration of the remarkable intensity of response. The individual, mindful that he had been given a blessing and feeling the strain to respond, was regularly constrained to react with a gift (Cialdini 1993, p.24). Another amazing mental rule in a marketer’s munititions stockpile of apparatuses is the responsibility and consistency factor (Cialdini 1993, p. 37). It has been found that individuals feel an extremely amazing drive to be predictable once they have invested in something (Cialdini 1993, p. 37). A case of this rule at play is seen through the contribution of tribute challenges by such enormous name organizations as Proctor Gamble and General Foods (Cialdini 1993, p.39). In these challenges, the organizations request that members compose short expositions, regularly for huge prizes, which incorporate commendation for the companies’ items. Typically no buy is required; what is increasingly significant is that by constraining potential clients to record, recorded as a hard copy, acclaim for the company’s item, the organization depends on the mental drive of the person to accept what he has composed (Cialdini 1993, p 40). Aside from the mental triggers that convince people to consent to given solicitations, advertisers must try to comprehend the similarly fascinating mental procedures at work in the oblivious brain that cause buyers to pick one specific game-plan, or item, over another (Zaltman 2003, p.53). One case of such an oblivious procedure can be found in the mind-boggling propensity of clients to pick an item offered for $9.99 over an indistinguishable one offered for $10.00 (Zaltman 2003, p64). Buyer Need: Practicality Or Emotionality? It has been expressed that, in opposition to prevalent thinking, individuals don't so much purchase things they don’t need, yet that the need is regularly founded more upon feelings and sentiments than it is upon concrete physical need (Danziger 2004, p.1). In spite of the fact that the total national output in the United States has generally been produced by customer spending since 1929-an entire 60 to 70 percent of it-â€Å"the way shoppers [generally] go through their cash has changed fundamentally in the course of recent years (Danziger 2004, p.3).† It is asserted that, â€Å"today, more than 40 percent of buyer spending is discretionary†¦ dependent on needs, not needs (Danziger 2004, p.4).† Changing Trends And Their Affect On The Marketplace Another significant factor in foreseeing shopper conduct includes changing patterns in the commercial center. Advertisers must be ever careful to customers’ changing necessities as society develops and new occasions cause consumers’ needs and needs to modify likewise. An away from of this is seen by the genuinely late change in menu determinations offered by cheap food chains, for example, McDonald’s and Burger King. Reacting to a worry over the rising tide of heftiness in the U.S. furthermore, around the globe and consumers’ expanding want to keep up more advantageous ways of life, such inexpensive food combinations have been adding more beneficial decisions to their menu determinations which incorporates plates of mixed greens, apple cuts rather than French fries, etc (Plunkett Research 2005). Another case of an adjustment in customer conduct was reflected in consumers’ reaction to the heartbreaking occasions of September 11, 2001. The aircraft business, confronting colossal difficulties because of consumers’ new hesitance to go via air inspired by a paranoid fear of another psychological militant assault, had to experience huge restructurings to suit the new condition forced upon them (Plunkett Research 2005). Purchasers, wishing to accommodate their feelings of dread and need to decrease consumptions with the craving to keep getting a charge out of and encountering life of course, were scanning for ways-and deals to empower them to do this. Henceforth, there started a move in the aircraft business away from extravagance to economy, as markdown carriers started setting the new standard for air travel by drawing travelers with cost, not advantages (Plunkett Research 2005). With Southwest Airlines and JetBlue standing out, these aircrafts have made progress and benefit reacting to consumers’ changed necessities, primarily by cutting upkeep, working and work costs, for example, by offering a solitary plane stage and an open-seating approach (Plunkett Research 2005). Meanwhile, obviously, as full-administration aircrafts have attempted to contend with the expanding achievement of the markdown model, a few, similar to Delta, have started building up their own minimal effort models, which figure out how to minimize expenses by employing more youthful flight teams. Another brilliant illustration of marketers’ need to comprehend and foresee customer conduct comes as the generally ongoing wonder of online conveyance and robbery or burglary of copyrighted music and video records ((Plunkett Research 2005). Compelled to adjust to this pattern following a 2002-2003 decrease in music incomes, music organizations have been looking for approaches to defend their documents â€Å"from unlawful download and distribution,† just as to exploit the web furor by discovering techniques by which to disseminate their records through legitimate methods by means of the web (Plunkett Research 2005).† Reacting to this need, iTunes Music Store, an advanced assistance gave by Apple Computer, Inc.,was propelled in 2003, and it offers music records for download over the web (Plunkett Research 2005). On an alternate front, car makers have been reacting to consumers’ rising worry over heightening gas costs, which arrived at a record-high in September 2005 of $3.01 per gallon (Plunkett Research 2005). In the wake of enduring immense misfortunes on their lines of minivans, pickups and game utility vehicles (SUVs), the â€Å"big three† U.S. producers, Ford, GM and Chrysler, are concentrating on raising eco-friendliness for these greater models (Plunkett Research 2005). Moreover, as remote vehicle organizations like Toyota, Honda, and BMW have kept on taking deals from U.S. car makers, in part because of a notoriety for delivering greater vehicles, these American makers have been reacting by planning new product offerings, for example, the gigantically fruitful Chysler 300C, with its â€Å"eye-getting flame broil and square shaped, exquisite structure (Plunkett Research 2005).† In aggregate, in the case of reacting to a consumer’s instinctual drives, which direct that the person in question will probably respond with a particular goal in mind to a given improvement, or assessing the commercial center and customer conduct dependent on world occasions and evolving needs, advertising the board does in fact lay on an origination of how buyers will act, presently and later on. Instructions to refer to Psychological Factors Affecting Consumer Behavior, Essay models

Find Free Ista Essay Samples Online

Find Free Ista Essay Samples OnlineThe question that most people would ask is if there are isb essay samples available for the students who have to write an exam based on the standard isb guidelines. Well, the answer is affirmative, there are no problems in providing the students with the guidelines which are basically presented on a computer-generated basis. In fact, there are some students who had thought that there is no use of paper in writing the isb essay and the answer to this question is positive.It is true because it is an observed fact that the students who are writing the paper need to be careful about the paper as it is to be submitted for examination in the course. In fact, one can also take help from the teachers and they can give you some tips and suggestions to help you create the perfect paper.In the past years, many students faced many difficulties in writing the paper especially during exam and today, the situation has changed for the better. This is because, in or der to write the his essay, the students have to be educated about all the steps in writing the isb essay and the only way to learn these things is to go through the isb essay samples which can be downloaded in the internet.Nowadays, there are many websites that provide you with all the step by step instructions regarding the use essay samples and one can easily find it online. All the data is provided in an easy to understand format that will help the students to write the isb essay without any difficulty.In fact, the steps are really explained in a very simple manner so that the students can be able to understand the steps without much difficulty. Moreover, the step by step instructions have been organized in such a way that they can be understood easily and this makes the students to avoid facing any kind of difficulties in writing the use essay.In fact, the structure is arranged in such away that you can easily follow the instructions and if you find it difficult to follow the s teps, then you can easily ask someone who is competent in the matter to guide you in writing the use essay. You can also look at the samples for isb essay and the step by step instructions provided by the various websites.These samples can also be downloaded from the website and it is advised that before downloading the sample, you should have the sample of the isb essay in your hand. This will help you to get the idea about the importance of the sample and you can easily change the sample in the proper manner.Even if you are new to the subject, it is recommended that you write the sample first as you will know what to write on the paper and you can write the isb essay according to the sample. All the materials and other necessary papers are provided by the teachers so that the students do not face any kind of problem when writing the isb essay.

Examine Different Sociological Views on Changes in the...

Many sociologists see childhood as socially constructed; as something created and defined by society. Many argue that what people mean by childhood, and the position that children occupy in society, is not fixed but differs between different times, places and cultures. It can be seen that by comparing the western idea of childhood today with childhood in the past and other societies. It can be determined by many sociologists that there have been many changes in society that have affected children over the last 50 years, however there are several there are several different sociological views on whether these changes have been beneficial to children or not. Functionalist sociologists have the â€Å"March of progress† view, as they believe†¦show more content†¦March of progress sociologists further argue that the family has become child centred. Children are no longer to be â€Å"seen and not heard†, as they were in Victorian times. Instead they are now the focal point of the family, consulted on many decisions as never before. Parents invest a great deal in their children emotionally as well as financially, and often have high aspirations for them to have a better life and greater opportunities than themselves have had. Furthermore many functionalist sociologists believe that it is not just the family that is child based that it is society as a whole. Marxists and Feminists dispute the â€Å"March of progress† view. They argue that society is based on a conflict between different social groups such as social classes or genders. They additionally argue that the â€Å"March of progress† view of modern childhood is based on a false and idealised image that ignores important inequalities. They criticise the â€Å"March of progress† view on two grounds; that there are inequalities among children in terms of the opportunities and risks they face, many today remain unprotected and badly cared for, another criticism is that th e inequalities between children and adults are greater than ever as children today experience greater control, oppression and dependency, not great care and protection. Furthermore, Marxists argue that not all children share the same status or experiences. For example, children of differentShow MoreRelatedSociology5053 Words   |  21 Pagesmany different ways. Parsons describes the division of labour in the traditional nuclear family in terms of an expressive role and an instrumental role. However, this traditional arrangement may have changed as families have changed, and many feminists use the term ‘dual burden’ to describe the woman’s role in the family today. Item 2B Government policies and laws include tax and benefit policies as well as legislation such as relating to divorce and marriage. Sociologists have different viewsRead MoreScly1 Past Papers7036 Words   |  29 PagesSCLY1 (Old Specification) Past Exam Questions Although June 2016 will be a new specification and exam structure much of the material you have learnt in families and households applies to the new exam. Below are examples of questions taken from the old exam papers that you should practice writing plans for as they are still relevant. However there are a few key differences: * The question you will answer will be worth 20 marks not 24 marks. * You will have 30 minutes to write a 20 mark answerRead MoreSociology Essay20437 Words   |  82 Pages1.3 Social Change and Families and Households: Demographic trends and statistical evidence Unit 1.4 Marriage, Cohabitation and Divorce Unit 1.5 Older Relatives and Children in Families Unit 1.6 Domestic Division of Labour Debate and Power Relationships Unit 1.7 Social Policy and the Future of Families and Households Module 2 Education Unit 2.1 Introduction to the Sociology of Education Unit 2.2 Developments in Education from the 19th Century to 1997 Unit 2.3 Sociological Theories ofRead More The Sociological Aspect of Obesity Essay7419 Words   |  30 PagesThe Sociological Aspect of Obesity ABSTRACT Much has been written to explain the medical aspect of obesity but little attention has been paid to understanding the sociological aspect of the epidemic. This research attempts to understand the sociological aspect of obesity by examining the socio-cultural, gender, and psycho-social effects and includes the different perceptions of the epidemic as well as what is deemed acceptable in the society we live in. In the American culture, obesity isRead MoreSoc 727-the Theory of Demographic Transition and Its Applicability to Developing Countries5499 Words   |  22 PagesISIUGO-ABANIHE DEPARTMENT OF SOCIOLOGY UNIVERSITY OF IBADAN SOC 727: DEMOGRAPHIC ASPECTS OF SOCIAL AND ECONOMIC DEVELOPMENT THURSDAY, 8 MAY, 2008. Abstract Human population over the past decades, have doubled, tripled and grown rapidly, thereby affecting every aspect of man’s existence. The paper examines the Demographic Transition Theory which is used to explain the population movement or process of transition from high birth rates[-0] and high death rates[-1] to low birth rates and lowRead MoreThe Effects of Advertising on Children33281 Words   |  134 Pages....................................................................... 14 Child development.......................................................................................................................... 14 Developmental stages of childhood ............................................................................................ 14 Media literacy and influence of advertising................................................................................ 19 Conclusions...........Read MoreGlobalization and It Effects on Cultural Integration: the Case of the Czech Republic.27217 Words   |  109 Pagesbirth to the idea of making the world a single village, thus, globalization. Globalization is the most talk-about issues in the 21st century. However, there is the difficulty of the world to come up with a single and uniform definition. This is because, so many people doubt if the happenings in the world today are as a result of globalization. Thus, due to these global differences of what this concept actually is about, globalization has grown to i nvolve aspects not only of economy, but politics and otherRead Moreeffect of parenting style on the academic development of children6694 Words   |  27 Pagesï » ¿CHAPTER ONE INTRODUCTION 1.1 Background of the study Parents according to Longman Dictionary of contemporary English imply the father or mother of a person. It also went on to disclose its view on parenting as the skill or activity of looking after your own children. Davies (2000) opined that parenting (or child rearing is the process of promoting and supporting the physical, emotional social and intellectual development of a child from infancy to adulthood. Parenting style is a psychologicalRead MoreEssay on Criminological Theories13456 Words   |  54 PagesThe circle of the reasoning never stops. Testability. To be valid and ultimately useful, a theory must be able to be subjected to scientific research. Theories may be untestable if they are tautological, propose causes that are not measurable, or are so open-ended that empirical findings can always be re-interpreted to support the theory. Theory. In simple terms, theory is an explanation of something. Theories of Criminal and Deviant Behavior. Theories in this category attempt to explain why an individualRead MoreOrganisational Theory230255 Words   |  922 Pagesdone some sterling service in bringing together the very diverse strands of work that today qualify as constituting the subject of organisational theory. Whilst their writing is accessible and engaging, their approach is scholarly and serious. It is so easy for students (and indeed others who should know better) to trivia lize this very problematic and challenging subject. This is not the case with the present book. This is a book that deserves to achieve a wide readership. Professor Stephen Ackroyd

Marketing Solutions for Advertiing Books Essay - 561 Words

There are many options for people who are writing a book or have a pamphlet that will be needed for a marketing activity. The most common solutions for an individual or business is to find a solution that is on the Internet. Various tools are available online for anyone who needs a publishing solution. The best option I have found for blurb publishing is Yumpu.com. I can use this service for publishing a blurb for an e-book or entries for a catalog. Individuals who are writing their a short story or book may not be able to get a literary agent or be able to afford basic printing costs. This means using a digital solution that is inexpensive and will be able to offer substantial advantages. Many people may not realize that the cost of†¦show more content†¦Most types of businesses will often send a newsletter via email. A link to a flip book or catalog can be included in the message as a link. This allows a user to view the file in their web browser. One interesting aspect about blurb advertising is creating a document that can easily be viewed using a laptop, tablet, iPad, or other type of mobile device. A simple book or catalog can consist of 50 pages to 80 pages. This means users will need a way to easily skim the document. A document that is created on Yumpu.com is displayed in a digital reader. The document will be optimized for viewing in the browser of a mobile device. I have found this is the best way to provide users a mobile solution. A big concern for anyone who is self publishing a book or marketing material is quality. The quality of a document will often be better using Yumpu.com than other conversion solutions. I have found that an assortment of features are also available when using their PDF conversion process. Blurb publishing is a simple way to create digital media to meet a variety of needs. Providing marketing materials to clients and customers is easy when using blurb publishing options on Yunpu.com. This means companies can offer a brochure in an electronic format or include descriptions for products in a simple brochure. I have discovered that the cost of providing printed copies of regular documents can often be time consuming. Another thing to keep in mind is the

The Tragedy Of The Holocaust - 1708 Words

The Holocaust is, by definition, a tragedy. HaShoah, the Hebrew word for the Holocaust, translates to â€Å"the catastrophe.† The very notion of humor during the Holocaust may seem incongruous, appalling, and wildly inappropriate. Tragedy is seen as serious, while comedy is typically lighthearted in nature. However, there is precedence for ‘comic relief,’ the presence of humor in tragedy with the desired effect to relieve tension. Frequently, comic relief is used so that tragedy does not overshadow us in darkness. Humor is simply an alternate, often more effective, lens through which we can approach history. Yet people still tend to draw red lines on especially tragic events, as analyzing the Shoah through the comedic lens is generally frowned upon, especially in the Jewish community. But, the taboo of ‘Holocaust humor’ is already being challenged by various holocaust jokes, Joan Rivers, Viktor Frankle’s Man’s Search for Meaning, Sarah S ilverman’s â€Å"Wowschwitz†, and Sander L. Gilman’s article, â€Å"Is Life Beautiful? Can the Shoah Be Funny? Some Thoughts on Recent and Older Films.† This norm of keeping humor out of the Holocaust should be challenged on the basis that it serves as an outlet for which to cope with tragedy, a means of solidarity and unity for the oppressed, and a vehicle for Nazi criticism. Living in a Nazi-occupied ghetto or concentration camp during the Shoah would be disturbing, traumatic, and certainly depressing. During the Shoah, however, the oppressed andShow MoreRelatedThe Tragedy Of The Holocaust945 Words   |  4 PagesSince the terrorist attack on Paris, to the natural disasters in Haiti; there have been a variety of tragic events that have occurred throughout history across the world. Perhaps one main tragedy that leaves people feeling baffled is the Holocaust. Eric Lichtblau described the Holocaust in his article, The Holocaust Just Got More Shocking, as a genocide in which Adolf Hitler’s Nazi Germany and its associates killed approximately six million Jewish people because the Nazis believed that exterminatingRead MoreThe Tragedy Of The Holocaust1599 Words   |  7 Pagesassigned Adolf Hitler as their chancellor. Once Hitler had finally reached power he set out to complete one goal, create a Greater Germany free from the Jews (â€Å"The reasons for the Holocaust,† 2009). This tragedy is known today as, â€Å"The Holocaust,† that explains the terrors of our histories past. The face of the Holocaust, master of death, and leader of Germany; Adolf Hitler the most deceitful, powerful, well spoken, and intelligent person that acted as the key to this mass murder. According to a researchRead MoreThe Tragedy Of The Holocaust922 Words   |  4 PagesFrom the terrorist attack on Paris, to the natural disasters in Haiti; there have been a variety of tragic events that have occurred throughout history across the world. Perhaps one main tragedy that leaves people feeling baffled is the Holocaust. Eric Lichtblau described the Holocaust in his article, The Holocaust Just Got More Shocking, as a genocide in which Adolf Hitler’s Nazi Germany and its associates killed around six million Jewish people because the Nazis believed that exterminating the JewishRead MoreThe Tragedy Of The Holocaust1063 Words   |  5 Pages religious family and a tough culture surrounding him, the Holocaust effected his life to the extreme but along with all his suffering and the tragedies in his life the Holocaust did not take him. He stuck by his believes and made it out alive. Born in Vilna with pride, it gave an eminent name to the Jewish people. He has four sisters, Rachel, Sonia, Doba and _. Also his mother and father, nephews and nieces. All but Rachel and he died of the Holocaust. In Vilna the Jews lived on one side of the street andRead MoreThe Tragedy Of The Holocaust1540 Words   |  7 Pagesdiverse in the cause; it is the indifference and ruthlessness that an individual portrays. This sort of behavior accommodates society and encourages people to accept and follow its routine and principles, such as the events that took place during the Holocaust. During the time period of 1933 to 1945, Adolf Hitler, an Austrian World War I veteran, decided to partake in twisted behavior. Hitler believed that in order to do his nation justice, the nation needed an ethnic cleansing. This ethnic cleansingRead MoreThe Tragedy Of The Holocaust3499 Words   |  14 Pageshowever, the holocaust seems to be the huge adversity to overcome. The holocaust has taught the s ociety many things; although the world has not exactly learned from the experiences entirely. The holocaust is a learning experience still today, so that this generation will not repeat the same drastic measures. Many people today seem to think that the holocaust never happened; in spite of this, there are those that disagree. I have had the opportunity to listen to a firsthand account of the tragedy that happenedRead MoreThe Tragedy Of The Holocaust1415 Words   |  6 PagesPrior to the holocaust, however, he exhibits none of these characteristics. He was kind, wealthy, and uncommonly resourceful, and his marriage to Anja was filled with compassion, intimacy, and love. Where now Vladek is now stubborn, irritable, and almost comically stingy with his money. His experiences in the Holocaust undoubtedly played a role in these dramatic personality changes. It wasn’t until the war started that Vladek got a little more precautious about a few things. Whenever a bad thingRead Mor eThe Tragedy Of The Holocaust Essay1118 Words   |  5 PagesWithin the era of 1933 to 1945, races struggled through times of gloom, torment and hopelessness. The Holocaust was hard on numerous people, with little survivors and still influences individuals present lives today. The majority of the anguish was brought about as a result of one man’s conviction, that had the capacity to impact a whole nation. The holocaust was a genocide that was exclusively centered around hatred found in Germany. Propaganda was one of the main causes, which conditioned the peopleRead MoreThe Tragedy Of The Holocaust1034 Words   |  5 PagesIn every moment, people make choices that impact society, continually shaping history. During the Holocaust, when the Nazi Party incarcerated millions of Jews, ordinary European citizens and their everyday decisions and shaped history through an amass of cause and effects. Their decisions were greatly influenced by their understanding of the universe of ob ligation, which sociologist Helen Fein defines as â€Å"the circle of individuals and groups ‘toward whom obligations are owed, to whom rules applyRead MoreThe Tragedy Of The Holocaust1970 Words   |  8 PagesThe Holocaust, 9/11, wars and assassinations are common events that come to mind when thinking about history. These events tend to make people think that mankind is evil and will always choose to be evil. However, when looking at the people behind the evil doings, are they really killing for a selfish reason? Mankind will always do good for their nation, no matter the cost. While most powerful leaders end up hurting many people, they either have good intentions behind the mask of people suffering

Enterprise Systems on Management Accounting †MyAssignmenthelp.com

Question: Discuss about the Enterprise Systems on Management Accounting. Answer: Introduction: According to the case, the total amount of insurance premium for 24 vehicles will be $9,600. Now as the business follows accrual accounting system and the insurance premium period is January-December for each year, thus as per the companys current financial year, the company has made a prepaid insurance for a period of 9 months starting from April-December which will be recorded in the balance sheet as prepaid insurance (Fullerton et al., 2014). The usage bills are sent on a quarterly and as the companys financial period are January-December, thus the amount for December will be shown in the financial statement of the company as outstanding bill whereas the bill amount will affect the cash flow statement after the actual payment that is on the last day of February (Renz 2016). As the company has purchased the Asset (Computer Network Server) for $12,000 on 30th June, therefore, the depreciation for the same will be applicable from July to March of the next year i.e. for the period of 9 months. The amount of depreciation which is $1,800 will be shown in the statement of Profit and loss as an expenses. Similarly in the financial statement the value of the asset will get reduced by the amount of depreciation as accumulated depreciation (Otley Emmanuel, 2013). However there will be no effect of depreciation on the cash flow statement but the amount of depreciation will get deducted from cash flow from investing activities. Statement of Comprehensive Income RosiInc Statement of Comprehensive Income Particular Amount Amount Sales $200,000.00 Closing Inventory $56,000.00 Opening Inventory $12,000.00 Change in Inventory $44,000.00 Total Income (A) $244,000.00 Expenses Purchase $178,000.00 Administrative Salary $5,000.00 Office rent and utilities $3,100.00 Commission $2,100.00 Depreciation $2,500.00 Income Tax Expenses $12,000.00 Interest Paid $800.00 Dividend Paid $5,000.00 Total Expenses (B) $208,500.00 Net Profit (A-B) $35,500.00 Interpretation of Financial Statement and Ratio Statement showing Ratio Particulars Formula 2012 2011 Profitability Ratio Net Profit $8,100.00 $7,980.00 Income $34,000.00 $29,000.00 Net Profit Margin ratio Net Profit/Sales X 100 24% 28% Liquidity Ratio Current Assets $7,457.00 $6,000.00 Current Liability $4,300.00 $3,750.00 Current Ratio CA/CL 1.73 1.60 Efficiency ratio Days Sales Outstanding ratio AS provided in Exh 5.16 76 59.8 Leveraging Ratio Degree of Operating leverage AS provided in Exh 5.16 11% 9.90% Share Holder Return Return on capital Employed AS provided in Exh 5.16 53.80% 65.70% The Net profit margin ratio indicates the profitability of the company. Increase in the net profit margin ratio signifies that the company is performing well by efficiently utilising its resources and assets. However, in the current scenario, it can be observed from the study of financial ratio analysis that the net profit margin for the year 2011 was 28% that declined to 24% in 2012 (Vakalfotis et al., 2013). This was because the amount of expense was proportionately more than the amount of profit. In 2012 the amount of increase in net profit was only 1.5% and the revenue or income of the company increased by 17% only. Whereas it was found that the expenses for the year has increased significantly by 23%. Thus due to such substantial increase in the amount of expenses for the company the net profit margin ratio has declined by 4% despite of an increase in the figure of net profit and revenue (Cooper et al., 2017). The current ratio indicates the liquidity position of the company. The better the liquidity ratio the more is the company capable to meet its liability (Ax Greve, 2017). In the current scenario the current ratio has increased from 1.60% in 2011 to 1.73% in 2012 which means that it has increased by 8.125%. This is a good sign for the company and it indicates that the company has sufficient liquidity (Messner et al., 2016). The Efficiency ratio indicated how efficiently the company is able to utilise its assets and liabilities internally to produce income. In the present situation, days sales outstanding ratio has increased. This indicates that the collection of the efficiency department of the company has declined (Tappura et al., 2015). On analysing the degree of operating leverage is concerned, it can be observed that it has increased by 11.11% that is from 9.90% in 2011 to 11% in 2012. These suggest that the companys fixed cost is higher than its variable cost (Shields, 2015). This is not at all considerable for the business and require immediate attention in order to bring down the same. As evident from the above analysis that the Return on Capital Employed has declined by 18.11%. In 2011 ROCE was 65.70% which became 53.80% in 2012. The primary reason is the decline in the net profit of the company the ROCE have also decreased drastically over the period (Figge Hahn, 2013). Interpretation of ratios When it comes to evaluating the performances of the business, ratio analysis plays an essential role in it. With the help of various ratio analysis, the profitability, liquidity, solvency and efficiency of the business can be gauged (Morales Lambert, 2013). In order to measure the performance of the business, it is very important to study the trend of those ratio over a number of years. Through such study it can be understood whether they are improving or declining over the time. For example, in order to measure the liquidity position of the business, the current ratio is used. Similarly quick ratio can be used to evaluate the solvency position. Again using the gross profit ratio, the profitability of the business can be analysed (Alawattage et al., 2017). On analysing the ratio of Ratunga Inc. for the past 4 years it can be observed that the business have shown its strengths in terms of sales, return on investment, profitability, leverage, asset utilization, wealth of the shareholders, etc (Alawattage et al., 2017 ). This can be proved by studying several ratios such as the sales ratio in 2009 was 7% which increased to 10.0% in 2012. This indicates that the sales for the business have increased compared to the previous year as a result of which there were considerable increase in profit for the business as well. As it can be observed from the gross profit ratio, which was 28.0% in 2012 that profit have increased by 9.4% in the year 2012. Also the company was able to provide fair return on its investments (Fourie et al., 2015). The return on investment for the company have also increased from 4.1% in 2009 to 5.0% in 2012. This ensures that the company have utilised its resources in appropriate area in order to earn the desired return. Similarly the company was also able to generate decent revenue by utilizing its asset due to which the Asset turnover ratio have also increased. Most importantly, the price/earnings ratio of the business have increased which signifies that there are higher potential of the company to generate higher revenue and growth in future (Jrvinen 2016). However, the key weakness of the business as it can be studied from the ratio analysis is that the return on capital employed for the business is declining over the years and as a result of which the operating profit is also showing a decent fall (Armitage et al., 2016). 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