How does Rees use Language to Make the Reader Empathise with Mary? Essay

In the story, Witch Child, Celia Rees uses many different components of language to make the reader empathise with the main character, Mary. Witch Child is a book, compiled of diary entries, written by a young woman called Mary, who lived in the 17th century. Rees uses empathy to make the book seem more personal, like the reader is the only one reading it. Empathy is also important, because it is when you understand and identify with somebody else’s problems or emotions, and if the reader feels a bond with Mary then they are going to continue reading the book. It keeps the book gripping and stimulating. Celia Rees creates empathy in many ways, using a clever but subtle style. She uses factors such as sentence structure, emotive language and tone to provoke a feeling, similar to the one she has created for Mary. Rees’s style means that without the reader realising it, they become hooked. In this essay, I will be finding out how she uses language to do this and will be including quote from the book. At the beginning, before the story begins we are given a little background information. This information is not true but we are told that the diary entries were found hidden and that they are a true story. Witch Child is in fact entirely fiction but this prologue helps with creating empathy because if the reader believes it is real then their emotions are also more likely to be real. If something is realistic then you are going to believe it where as if you know it is made up, then you will not relate to it. Also the way that it is in diary format helps as well. It makes it seem more personal and make the reader feel valued because they have been allowed to read personal thoughts and feelings. The language Celia Rees uses has a large effect on the way the reader interprets her words. Some of the language is in the style of how it would have been written in the time the book is set. Sometimes the words in the sentence are in a different order to what is familiar today, and sometimes she just uses uncommon words. However, Rees has used a simplified language, to appeal more to her target audience, of teenage and older children. This is sensible because a diary in the 1600’s would have been written in such a way that modern children/teenagers may have struggled to understand the meaning behind her words. Celia Rees intentionally chose this language, and it has helped the book seem more realistic. Mary goes through a lot as she grows from a girl to a woman. At the beginning her grandmother, who was her main guardian and who she was very close to, was killed after being accused of being a witch. This is a key part of the story, and is carried through the story. It makes the reader empathise with Mary because her grandmother is her only family, and the only one that has ever cared for her, so when she is taken away it would have been very upsetting. One quote from the book that I think illustrates this well is ‘The men watched, as the woman did this and my grandmother was forced to stand before their gloating eyes, a naked old lady†¦Ã¢â‚¬â„¢ This quote is from when her grandmother is going through witch tests. The reader empathises with Mary at this point because Mary empathises with her grandmother. The words ‘naked’ and ‘old’ make her grandmother seem vulnerable and helpless. She sounds vulnerable because she is naked and being watched by strangers. The way she is described as ‘old’ makes her seem defenceless, which to some extent was probably true. She had no dignity in front of the men and was probably embarrassed and ashamed. The word ‘forced’ makes it sound like the men have bullied her into it. Rees tells the story so that the men seem higher and superior (but cruel) and her grandmother seems humble and this makes her sound innocent. The men seem quite sick and perverted for wanting to watch an old woman naked. The word ‘gloating’ makes it sound like they are proud of themselves and happy that an old woman is being hurt. The men’s eyes are described which implies that they are watching intently. We feel empathy for Mary because she must have been there, to know the story is such detail, and the reader feels bad because they know there is nothing she can do. Also the reader feels guilty because the way Mary has written ‘my’ makes it sound like she is quite protective of her grandmother. Also you get the impression that, understandably, Mary resents the woman that is hurting her grandmother and as I have already said, the reader automatically thinks the woman and men are cruel and the bad ones, therefore again the reader empathises with Mary. This is also near the first time the witch theme is mentioned. The quote seems so horrific it makes you think that they wouldn’t just do it to anyone. This makes you wonder whether she was actually a witch, and this question is continued to be asked throughout the book. Another quote from the book is, ‘I seized on this, turning the leaves, hoping that here I would find the answers to ease my heart’. The first thing the reader thinks about and pictures is Mary, searching in desperation. This shows she is curious to find out about her past. You get the idea she is so frantic that she has forgotten her surroundings and is lost in her own world. You think of her searching because Rees says ‘find answers’ and ‘turning the leaves’. The whole quote creates a distressed and quite depressing atmosphere. ‘Seized on this’ makes her sound even more fraught because it makes it sound like she really noticed it, and immediately thought it could solve her uncertainties. The way Rees uses the phrase ‘ease my heart’ makes you realise that Mary must have been fretting over it for a long time. ‘Ease my heart’ is also an example of emotive language because it is powerful and provokes a reaction from the reader. Another example of emotive language in the quote is ‘hoping’ and both of these makes you feel empathy with Mary because you feel her longing, and therefore create a stronger bond with her. Emotive language adds to empathy between the reader and Mary because if you feel a bond then you are going to understand her emotions and link it to yourself. Rees also uses quite an old fashioned style of language. She uses the word ‘leaves’ which these days is unlikely to be used, a more familiar word would be pages. This makes it more realistic, which means the reader is more likely to connect with Mary and feel empathy. You feel empathy with Mary because most people have really wanted to know or find something out. The reader also feels empathy with Mary because the quote is quite personal and, I think, quite obviously from a diary. This makes her emotions seem raw and unchanged, and this makes the bond stronger between her and the reader because it sounds like her feelings are truly coming from her heart. The bond strengthens as the quote goes on. This is because with each clause she adds more detail, creating a more intense image and making your emotions more extreme and that therefore increases the level of empathy between Mary and the reader. In this quote you also start to get the impression that Mary is an outsider. This is because she has just boarded the boat she will be travelling on and is sat on her own looking through a case at this point; instead she could be meeting new people or exploring the boat. This is a theme that is carried on throughout the book. Rees carries on portraying Mary as an outcast throughout the book. The reader wonders why this is. It could be because Mary’s grandmother was killed, or it could be to do with the fact that she has to cover up any signs of her supernatural background. The next quote shows the way she has to hide her abilities in order to try and fit in, ‘I have seen his past. I have seen his future. I know how death will come to him and I feel the knowledge like a burden. Grandmother said never to reveal the manner of someone dying.’ This quote continues both the witch and the not fitting in theme. It goes against the common belief that witches don’t exist because it’s saying she has seen an extraordinary thing, and has powers. It makes the reader wonder whether she is actually a witch or whether she was hallucinating. The reader feels sorry for her because she has just seen something very important and she has to keep it to herself. The reader empathises with Mary b ecause she can’t do anything about the powers she was given, she didn’t ask for them, she was just given them, and all she wants to do is live a normal life, and she can’t. She is trying to be good and please everyone, her grandmother wouldn’t have wanted her to tell but she is probably wondering if it would be the best thing or not. The whole quote creates a stressed atmosphere and there is definitely a sense of confusion, while she is trying o work out what to do for the best. The way Rees says ‘like a burden’ makes it sound like Mary really didn’t want to have that vision, and now she has to keep it to herself it’s even worse. It also makes it sound like it strains her, which probably means she has had more than one of these visions. You also get the impression that she has had numerous visions because it says ‘Grandmother said’ which make it sound like her and her grandmother talked about how to deal with them. The fact that she has had several premonitions intensifies the empathy connecting the reader and Mary because she must have been put under a lot of stress. The quote sounds almost like she is keeping something to herself, and that she is not really saying how she feels about the event. She doesn’t say whether she is angry, proud or any emotion. This could be Rees cleverly linking in the time when the book was supposedly written. In the 1600’s, the norm was not to show what you were feeling inside. This would explain why she has not written it. However this explanation has a weakness because the book is composed of diary entries, so why would she hold her feelings back. The quote has quite a few short sentences in it. These make it dramatic and it gets to the point. It can mean a point is emphasised, and in this case it does. It means that there is only one point in the sentence and so the reader’s attention can’t be diverted. Mary never seems to be sure of what she is meant to be doing. She doesn’t really stand up for herself and nearly always does what other people tell her. A good example of this is, ‘I do not know what this place has in store for me. The ship is familiar to me; it has been home to me’. This quote is appropriate because Mary doesn’t want to leave her comfort zone, but will when everybody else goes. She doesn’t really stand up for herself because she has got on a boat and is now in America, with no-one she knows. This quote makes the reader feel empathy connecting themselves and Mary, because most people have been reluctant to do something and to leave their comfort zone which is exactly what Mary is feeling at the moment. Sentence structure plays a key part in how the sentence comes across. Short sentences often sound more dramatic and can add pace to a sentence. Long sentences can be used to add detail and make an image in the readers mind. Witch Child uses both short and long sentences add different effects, including empathy. In this quote short sentences help the reader to understand Mary’s emotion. The short sentences make it sound like she is speaking fast which could be linked to panicking and not wanting to do something you have to. This adds to the empathy because if she is panicking it means it is something she really doesn’t want to do, which makes the reader feel almost guilt. The short sentences add pace and make you realise she can’t go back. You feel guilty because even though it isn’t your fault you feel like your taking the only thing that’s normal away from her. The word ‘familiar’ makes you think the boat is comforting and she is happy on board. The quote also makes you realise that even if she did protest, they had already made the journey and there was nothing she could do about it, she was stuck in America. The reader also questions why Mary doesn’t want to leave the boat, whether it is just that the boat is familiar or whether there is something more to it. The reader could wonder, maybe she doesn’t want to have to make a whole new life, maybe she’s scared of being rejected by the others or maybe she’s scared the new people will find out she’s a witch. Again her emotions are not clearly written about; instead the style in which it is written means you can pick it up from the context. It could be as before, the age problem, nobody then talked about their feelings. Another explanation could be that she doesn’t want to come to terms with her feelings because they will upset her. If that were true then there would be a stronger sense of empathy because the reader would feel sorry for Mary, not being able to display her emotions openly. Rees uses powerful words to get through to the reader. In each of the quotes I have chosen so far I have picked at least one word out, and I probably could in most of the book. ‘My few precious things. All I have to show for my life so far lived’. There are powerful words in this quote that are very important, without them, the quote wouldn’t mean the same thing. The words ‘precious’ and ‘few’ makes the items seem very dear and valuable to her and makes it sound like she’s needy. They are all she’s got, which makes her sound like she’s alone. You also get the impression that she relies on them and this makes her sound vulnerable. The outcast theme is continued here because she is alone and has been rejected by the group. This is a depressing part because she has nothing positive in her life. However she values what she has and is not being a brat by saying that she wants more. The words ‘all I have’ also makes her sound weak. The reader understands Mary’s feelings at this point because she sounds vulnerable and susceptible which makes her sound innocent and the reader is more likely to trust and feel close to her if they think she is innocent. The reader also feels empathy with Mary because she has been rejected by a group, which is what she has always feared, and this makes the outcome even more damaging. The quote again is written in an old fashioned/ unusual style. This time it is not the words used but actually the word order; ‘so far lived’ is an unusual way of arranging the words, the normal way today would be ‘lived so far’ or just simply ‘so far’. Celia Rees uses many effects to get the reader to feel empathy, and they have all worked. She cleverly made choices so the reader was drawn in and made to feel a connection and friendship with Mary. From analysing quotes I have learnt a lot more than at first glance.

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Software to Support Assessment Assessments have been in existences for many years; however schools have implemented various technology programs due to changes which have occurred in the educational system. Technology has become an innovative way to document, record, and to expand student’s learning. Teachers have access to software and hardware which is used to teach students required information as well as prepare them for the world outside the confines of a classroom. This plan will explain how software is used to support assessment in the classroom, such as formative and summative assessment and how technology may be used to support these two assessments. The plan will take a glimpse into the pros and cons of using technology and the teachers’ use of technology in the classroom. Although this plan is not intended to be a required plan for any teacher, it offers a suggestive approach to the use of technology based assessment in the school system. Teachers use assessments throughout their eaching careers to help evaluate a student’s learning process. Assessments also help to gather information for others to view such as; information pertaining to the schools in their school district, the students serviced (demographics) and test results. In a recent article online, Formative and Summative Assessments in the Classroom, Ehringhaus Garrison state â€Å"Assessment is a huge topic that encompasses everything from statewide accountability tests to district benchmarks or interim test to everyday classroom tests† (2012, p2). The two types of assessments teachers used are formative and summative, which â€Å"being creative with formative and summative assessment can seem a daunting task, but technology can assist with this and give students accessible ways to widen both ideas about assessment and kinds of assessments that students took†(Senate Office on Assessment, 2012,p1). Formative assessment is used to gather information that can be used to improve the teaching and learning of students. The main difference amongst formative and summative assessment would be how the information would be used. â€Å"When it comes to improving instruction and learning, it’s not the quantity of the data that counts, but how information is used† (Harris, Lewis, Muoneke Times, 2010, p. 1). Although formative assessments can be done daily, weekly, or when needed, the information may be used to create a lesson plan which meets the needs of the students in his/her classroom. The summative assessments are done at the end of a course or semester; however they may contain other information such as age, race or gender and may cover general information taught over the course of a school year. The use of assessments in technology can also be challenging for some teachers and students. Therefore, educators should compare the pros and cons of using technology in the classroom and assessment of students. Technology has increased in the classroom, and with the change in technology there is a change in the way assessments are done. Usage of technology to help assess students can benefit in many ways, it can enhance the learning process of students by â€Å"help(ing) students visualize problems they may encounter and reach students with different learning styles, including visual, auditory, and experiential learners† (Teaching with Technology, 2012, pg. 3). On the other spectrum of technology it can be costly to school district depending if the schools request wired or wireless hardware. Regardless of the use of technology in the classroom or for assessments, teachers must assess their students to help understand and implement the needs of the students. To help facilitate the ongoing assessment of student’s learning; teachers may require students to do assignments outside of school. This could include visiting educational sites to help support the content taught in class. Teachers may also allow students to do presentations, such as writing papers, finding information on the web and also interactive sites. Also to help parents stay informed about their child’s learning process; parent sites are also available to view their student’s grades and testing scores. Assessments can help to oversee the progression of students, and incorporating the use of technology to help with assessment can help to relieve the stress of keeping up with many forms and paperwork, but over usage can become mundane for students. However, â€Å"as good as technology-based assessment and data systems might be, educators need support in learning how to use them. (U. S. Department of Education, 2012, p1). Information on proper use of technology should be administered to teachers before they can teach the information to their students. The introduction of hardware such as Promethean boards allows the professional development department to develop courses which have become a requirement of the teachers’ certification process. This ensures teachers have received instruction on how to implement te chnology in the classroom and the use of software to support assessment. Teachers should not rely solely on the use of technology as a form of assessment due to inaccuracy of data information. Sometimes human errors may cause problems with a students? grades or information. Over usage of technology can also obscure the information with students who may learn in a different manner. Technology can help assess students using formative and summative assessments, which can increase the learning process of students by continuing ongoing assessments to help facilitate the learning process.

Financial Analysis of the Coca Cola company

Financial Analysis of the Coca Cola company The Coca-Cola Company (founded in 1919 Georgia, USA) today is the largest global manufacturer, distributor and marketer of non-alcoholic beverage concentrates and syrups in the world. Its strategy is to become more competitive by using its vast assets-brands, financial strength, unrivalled distribution system and the strong commitment by management and employees worldwide. This report analyses Coca Colas financial performance during the period from 2005 to 2009 through the following steps: 1. Industry analysis 2. Firm Analysis 3. Financial Analysis in comparison with PepsiCo and the industry. 4. Evaluation and Conclusion The entire industry is under pressure because of currency fluctuations and high fuel prices. It cannot be concluded, however, that the beverage industry is being threatened more than other industries. The main threat is increasing consumer and regulatory awareness on health and nutrition considerations. There are 3 big players in the beverage industry. Buyers power and rivalry is quite significant throughout the industry. Coca Colas strengths are based on its global resources such as brand value, marketing innovation, strong capital base and distribution channels. Coca-Cola has achieved impressive profits records and ROCE exceeding by far the industry norms and PepsiCo. Although Coca Cola maintains low liquidity ratios, its ability to turnover the stock within a short period of 39 days and enjoy longer credit period with its suppliers, give sufficient comfort to meet its financial obligations. This implies that Coca-Cola has strong bargaining power. Historically, Coca-Colas dividend payouts have been over 50% of the net income of any given period. It is observed that Coca-Colas debt-financing strategy justifies the reasons for maintaining high debt-to-assets and debt-to equity ratios. Coca-Cola has the largest market share in the beverage industry and has a market capitalization of US$102bn which is far above an industry average of US$75bn. Coca Colas profits have steadily grown above industry norms and operational efficiency is quite impressive as indicated by revenue/employee which are twice as high as its main competitor and the industry. However, ROA declined year-by-year from 2005 thru 2009 couple with a decline in the share price. Nonetheless, the new leadership and management team has managed to improve the performance as evidenced by the excellent Q-3 2009 financial results and the resultant increase in EPS. Coca Cola has sound risk management policies that have enabled it to remain stable given the high foreign currency fluctuation, interest rate risks and political instability associated with the wide operation in over 200 countries. In particular, introduction, revision and implementation of effective marketing strategies, quick-decision-making, effective asset utilization, overall asset management policies and the dividend payout policies need immediate management attention, in view of the competitive nature of the beverage industry. Otherwise Coca-Cola may lose more grounds to its competitors. Table of Contents 1 Introduction.5 2 Macro Industry Analysis .6 3 Micro Industry Analysis ..7 4 Financial Analysis9 4.1 Profitability.9 4.2 Liquidity and Funds Management.10 4.3 Asset Management12 5 Evaluation.13 6 Conclusion14 7 References..15 8 Appendices 8.1 Appendix I Definitions of ratios used in the financial analysis.16 8.2 Appendix II Coca Colas Financial Ratios..20 8.3 Appendix III PepsiCo Financial Ratios22 8.4 Appendix VI Financial Statements 8.4.1 Coca Cola Financial Statements 8.4.2 PepsiCo Financial Statements 1 Introduction Coca-Cola (the beverage) was invented in May, 1886, in Atlanta, Georgia and the first drink was sold at a soda fountain in Jacobs Pharmacy in Atlanta by Willis Venable. The idea was if he could just get people to try Coca-Cola they Would buy it. History proved him right. In the beginning sales of Coca-Cola accumulated 50 US$ for the first year. Today the Coca-Cola Company is the largest manufacturer, distributor and marketer of non-alcoholic beverage concentrates and syrups in the world. The company provides a wide variety of non-alcoholic beverages, including carbonated soft drinks, juices and juice drinks, sports drinks, water products, teas, coffees and other beverages. Along with Coca Cola, this is recognized as the Worlds most valuable brand, the company markets four of the worlds top five Soft-drink brands, including Diet Coke, Fanta and Sprite. The companys main rival is the PepsiCo, although Coca Cola considers Tap water a long-term-indirect competitor. (Newstarget.com) Coca Colas global operating structure includes the following operating segments: North America, Africa, Asia, Europe Eurasia and Middle East, Latin America and Corporate. This report analyses Coca Colas financial performance. The structure of the report is as follows: à ´Ã¢â€š ¬Ã¢â‚¬Å¡Ã¢â‚¬ ° The first part of the report includes a Macro and Micro industry analysis in which the beverage industry is analyzed The second part is the Firm Analysis, which highlights Coca Colas Capabilities, Competences and Recourses The core of the report is the Financial Analysis, in which Coca Colas financial ratios are compared with its main competitor (PepsiCo) and with (the non-alcoholic beverage) industrys standards where possible Finally the report ends up with an evaluation and a conclusion 2 Macro Industry Analysis As a global company operating within the soft-drink industry, Coca Cola has to content with the traditional Macro Environmental factors. The applicable laws within the United States and in many countries around the world impose restrictions for Coca Cola and the beverage industry. New deposit laws in the United States and in Europe require beverage bottlers and distributors charge a refundable deposit on beverage containers. Implementing this system requires significant capital investment to develop the capability to handle and process empty beverage containers. (Reuters). Many continue to associate health risks with consuming carbonized drinks. A recent study in the United States links the consumption of soft drinks with Type 2 diabetes and weight gain. This idea is supported somewhat by the medical community with statements such as: Anyone who cares about his/her health or the health of their family would not consume these beverages. Although this study was localized within the United States, from a Political and Legal perspective it has potential global implications throughout the industry. Beverage industry is affected, by a number of Economical factors that range from the cost to manufacture and distribute products, to foreign currency exchange fluctuations, fuel prices and weather patterns. Coca Cola has a global manufacturing network and it is also affected by these and other economical factors. For example Nestles (50% owned by Coca-Cola) sales increased with 12.6% in 2005 but due to the impact of foreign exchange rate the sales decreased by 6.3%. (www.dailyreporter.com) Danones profits margins have also been significantly affected by the increase in oil costs and hence, decided to increase their prices by up-to 12%. However it cannot be concluded that the beverage industry is more vulnerable than other industries. The beverage industry also faces environmental challenges. In India, for instance, where there is a serious shortage of water supply, the industry giants were strongly criticized on their use of water that constitutes 90% of the raw materials. This could invite governments to introduce new legislations that may have global implications on the global industry. Additionally, the company experienced culturally imposed operating restrictions when marketing its product in some countries, due to risks related to the socio-cultural factors such as obesity, that have potential adverse effects on the beverage industry. (NewsTarget.com) 3 Micro Industry Analysis The non-alcoholic sector is dominated by three major players, which together control 90% of the global market. However, the rivalry is fierce among the competitors: Nestle, Cadbury Sweppes PLC, Groupe Danone and Kraft Foods, with PepsiCo being the number one Rival for Coke. Coca Cola focuses primarily on carbonated soft drinks and fruit juices, while all of it competitors supply the market with other food products in addition to soft drinks. Coca Cola is continuing its diversification efforts, however and now owns 50% of Nestle, which currently dominates bottled water sales in some regions. Nonetheless, as a result of its past focus of relying primarily on the soft drink market, Coca Cola more vulnerable to fluctuating market conditions than its competitors. The non-alcoholic beverages market remains somewhat vulnerable to the threat of substitutes. The market has become saturated with the introduction of an array of soft drinks, sports drinks and bottled waters. By its own admission , Coca Cola considers tap water one of the main Substitute Products, and possibly a long-term indirect threat. Although many consider the consumption of soft drinks such as Coke (and Pepsi) a social event, the need to quench thrust remains a primary factor. Coca cola views the ready availability of tap water as a long-term threat, especially considering the decreasing reputation of carbonized soft drinks. One of the most significant threats to the beverage industry and Coca Cola is that of buyers power. Consumers can change their decision to buy at once. In 1985 for example, Coca-Cola decided to change the taste of its Cola. The consumers stopped buying Coca Cola even though taste tests demonstrated an improvement. (Hoovers) Coca Cola has long enjoyed limited vulnerability to Suppliers Power. Coca Cola maintains a solid position. Several resources providing global access to the main ingredients, such as Sugar, Artificial Sweeteners and Fruit Juice. However, this can change somewhat because Coca Cola recently experienced some limitation with the availability of raw materials due to increased activity in India. (Reuters) The key to success for all beverage companies is differentiation. The right product along with an effective marketing and branding campaign could create a formula for success. However, when it comes to New Entrants, it is unlikely that new entrants are going to form any creditable threat. Competition from PepsiCo remains the main threat for Coca-Cola. 5 Financial Analysis The financial analysis is based on the consolidated audited accounts of Coca-Cola Company and Subsidiaries made-out by Ernst Young for the past 4 years from 2005 to 2009 and comparisons are made against one of its main rivals PepsiCo. The accounts have been prepared in accordance with USA generally accepted accounting principles and standards of Public Company Accounting Oversight Board. The audited accounts / reports bear an unqualified auditors opinion. 5.1 Profitability Coca- Cola has been able to maintain impressive gross profit margins (GPMs) during 2005 to 2009 ranged between 66% and 63% which is better than its main competitor PepsiCo, whose GPMs from2005 thru 2009 stood consistently at 54% and industry standard of 42.28% (http://yahoo.finance.com). NET REVENUE Apparently, the cost structure of Coca-Cola and its overall cost-position is relatively better than PepsiCo although PepsiCo was able to achieve higher revenues than Coca-Cola by up-to 33%. This is further evidenced by the cost-to revenue ratio which was in the range of 75% and 69% for Coca-Cola and 82% and 83% for PepsiCo. NET INCOME Further, better overall cost-position by over 50%, and prudent cost-control enabled Coca-Cola to comparatively achieve better net incomes than PepsiCo as indicated by Net-Profit-Margin (NPM). On an average basis (from 2005 thru 2009) Coca-Cocas NPM stands at 29.815% higher than PepsiCos 18.765% by 59%. 5.2 Liquidity and Funds Management While current ratios for both companies are maintained at a reasonable standard of above 1:1 and are constant over the four years, quick ratios are also maintained at almost 1:1 and hence found to be relatively reasonable in meeting the short-term financial obligations. The cash ratio stands at 0.62:1 (slightly higher than PepsiCos 0.51:1) in 2009 which has improved, compared to 0.44:1, 0.32:1 and 0.23:1 in 2008, 2007 and 2006 respectively, mainly due to the increase in cash and cash equivalents balances to US$6.71bn in 2009 from US$3.36bn in 2008, US$2.13bn in 2007 and US$1.88bn in 2006. Generally, Coca-Cola has been maintaining better cash ratios than PepsiCo. CASH GENERATED FROM OPERATING ACTIVITIES TO MATURING OBLIGATIONS Furthermore, although cash provided by operating activities have been steadily increasing at an overall growth rate of over 10%, Coca-Colas Cash-Generated-from-Operations-to-Maturing-Obligation (CGOMO) ratio declined to 0.59:1 in 2009 from 0.58 and 0.54 in 2008 and 2007 respectively due to the increase in current liabilities by over 39%. The key components to the overall increase in current liabilities are: à ¢Ã¢â€š ¬Ã‚ ¢ Increase of maturities of the long-term debt to US$1.5bn in 2009 from US$0.3bn, US$.18bn, US$0.1.6bn and US$1.4 in 2008, 2007, 2006 and 2005 respectively. à ¢Ã¢â€š ¬Ã‚ ¢ Increase of loans and notes payable to US$4.5bn in 2009 from US$2.6bn in 2008, US$2.5bn in 2007, US$3.7bn in 2006 and US$3.0 in 2005. Nonetheless, there shouldnt be major concerns as Coca-Colas ability to collect its debts within 35 39 days and pay its creditors in almost 200 days while turning over its stock in 63 days, giving sufficient comfort to meet its financial obligations. Coca Cola has strategized in 2005 that by 2009 it intends to generate cash from its operating activities to the extent of 39 billion us$ 5.3 Asset Management Comparatively, Coca-Colas average stock holding period of 64 days is higher than PepsiCos 40 days, as indicated (STR in 2009). The trend shows that both companies have been consistently maintaining their STRs at almost the same levels. The better PepsiCos ratio could be attributed to the diversified nature of its product lines to include foods as compared to Coca Cola which is purely in drinks. Therere negligible differences in the debt collection periods where the number of days range between 35 and 39 for both Coca-Cola and PepsiCo, which is considered reasonable in an industry which is highly competitive and where the norm is 60 days. This implies that both companies have the competitive edge that may enable them to avoid tiding-up the capital in the receivables and generate sufficient cash to meet their short term financial obligations. Credit payment period shows Coca-Cola enjoys a longer credit period of almost 200 days than PepsiCos 147 days. This implies that Coca-Cola has st ronger bargaining-power than PepsiCo, thus basically gives Coca-Cola a free interest loan. Notably, the fundamental difference in asset management policies between Coca-Cola and PepsiCo is Equity-method-investments by Coca-Cola which historically is among the key components of its asset-base. Coca Cola key Asset Components in 2009 6 Evaluation The global beverage industry is highly regulated and instabilities, changes and uncertainties in worlds political and economic environments pose risks and challenges to the beverage companies, especially those which operate in a global fashion. The sluggish global economy, budget deficits of major economic powers, steep rise in oil prices and sharp currency fluctuations are matters of concern in general that may potentially have adverse implications and put the profit margins under pressure for many companies. This is due to the increase in energy cost needed to run the plants and transport the products to the marketplace. Competition in the beverage industry is fierce; companies that are not widely diversified remain more vulnerable to threats such as, rivalry, buyers and suppliers powers. Product substitution and new entrants form a minor threat in the beverage industry. Coca-Cola, the largest global company with the largest market share in the beverage industry, has a market capitalization of US$102bn which is far above an industry average of US$75bn and slightly higher than PepsiCos US$98bn. Its global presence, wide and reliable distribution channels, strong capital and asset base and global brand recognition provide it with a competitive edge over its rivals and in achieving better economies of scale. However, ROA declined year-by-year from 2009 thru 2005 couple with a decline in the share price. Nonetheless, the new leadership and management team has managed to improve the performance as evidenced by the excellent Q-3 2009 financial results and the resultant increase in EPS. 7 Conclusion Coca Colas leadership and management structure and the overall organizational culture have recently been initiated by hiring the new CEO (E Neville), who now focuses on revamping the organizational structure and the strategies. His primary objectives are to promote Coca Colas historical strengths such as innovation, motivation, training and development, knowledge management and blow-up the bureaucracy that has long been existing in the company in order to achieve sustainable growth and competitiveness. Coca Cola has got sound risk management policies that have enabled it to remain stable given the high foreign currency fluctuation, interest rate risks and political instability in view of the wide operation in over 200 countries. In particular, introduction, revision and implementation of effective marketing strategies, quick-decision-making, effective asset utilization, overall asset management policies and the dividend payout policies need immediate management action in view of the competitive nature of the beverage industry, Otherwise Coca-Cola may lose more grounds to its competitors. The overall financial position of Coca Cola is fantastically sound. The notable decline in ROA is not a matter of great concern particularly when the companys leadership and management team has got a breath of fresh air whose effectiveness is evidenced following the announcement of impressive Q3 2005 financial performance. The new CEO (E Neville) may have set a new course for the worlds number 1 soft drink giant.

The Unreality of MTVs The Real World Essay -- Media Television MTV Re

The Unreality of MTV's The Real World   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"This is the true story, of seven strangers, picked to live in a house, and have their lives taped, to find out what happens when people stop being polite, and start getting real†(MTV). This marks the beginning of MTV’s reality show, The Real World. The show takes 7 strangers, puts them in a trendy luxurious home, taping them 24 hours a day, 7 days a week, for about 4 months. The cameras capture petty arguments, late night hook ups, and pure laziness. How could this not be real? There are not many people that can live in an expensive home while laying around all day, and partying all night with little work involved. The Real World is a display of 18-24 year olds, typecasted to have their most extreme stereotypical qualities blown out of proportion for the world to see.   Ã‚  Ã‚  Ã‚  Ã‚  The Real World gives the viewer a false outlook on life. Sure there are a select few that have the opportunity to live lavishly with little to no responsibilities, but that is a small percentage. The show depicts the cast lounging around in their up scale home all day, then going out to amazing night clubs drinking enormous amounts of alcohol through out the night. Many of the cast members wake up in the afternoon hours only to repeat this process. In reality the world does not work like this. Many people have to work one to three jobs just to get by leaving no room for lounging and bar hopping.   Ã‚  Ã‚  Ã‚  Ã‚  The show is geared towards teens and college students, filling their heads with false outlooks on life. Not only does it depict laziness, it is a good display of immoral behavior.â€Å"Advertising and movies send kids the message that smoking and drinking make a person sexy or cool and that everyone does it†(AAP). In almost every episode there are hook ups, or confessions of wanting to sleep with a roommate. The show puts all 18-24 year olds in the â€Å"party† category, even though not everyone is like that. Stereotypically, young adults are supposed to be lazy, party animals unsure about their future. I feel there are many more young adults taking the academic route, trying to make a good future for themselves.  Ã‚  Ã‚  Ã‚  Ã‚  The majority of The Real World cast members are put into a mold. The producers will not admit doing this, but the cast members turn into characters throughout the show. If you look at past seasons there is always the gay person, ethn... ...ws. How real can you get when you are not even seeing their whole stay. Many of the episodes are different scenes just blended together, you could be watching a scene from the first two weeks of their stay along with one from the last two weeks of their stay and not even know it.   Ã‚  Ã‚  Ã‚  Ã‚  The Real World is not a good learning tool unless you are wanting to know how to stereotype people. This show will fill your head false preconceptions of a group of individuals. There are already enough discriminatory problems in the world today, why make it worse? If you want to know how to be lazy all day and party all night, watch The Real World. If you want to fill your head with false hopes and dreams of living in luxury with out working a real job, watch The Real World. Do you want your children thinking it is ok to party or hook up with random people? The Real World needs to start putting real people on their shows and stop creating characters based on how society views a group of people. Works Cited Berkowitz, Carol. American Academy of Pediatrics: Dedicated to the Health of all Children.   Ã‚  Ã‚  Ã‚  Ã‚  American Academy of Pediatrics. 8 Dec. 2004 MTV Networks. The Real World. 8 Dec. 2004

The War on Terrorism is an Attack on American Civil Liberties Essay

The War on Terrorism is an Attack on American Civil Liberties After the attacks on 9/11 our country has been forced to confront the issue of terrorism.   The war on terrorism has ignited a war on our civil liberties.   Our civil liberties have been affected by the passing of the Patriot Act, the violation of privacy, and an increase in racial profiling. Civil liberties have been affected immensely by the Patriot Act.   A brief definition of the Patriot Act is; uniting and strengthening America by providing appropriate tools required to intercept and obstruct terrorism.   The Patriot Act modifies the rules on searches.   It allows third party holders of your financial, library, travel, video rental, phone, medical, church, synagogue and mosque records. These records can be searched without your knowledge or consent provided the government says it's trying to protect against terrorism.   The FBI only needs to say the search will protect against terrorism and they don't need probable cause or evidence.   A judge has no authority to reject this application.   The person doesn't have to be a terror suspect themselves as long as the government's purpose is an authorized investigation to protect against internal terrorism.   The Patriot Act also violates everyone's constitutional right to privacy.   The ACLU shows a funny b ut scary illustration of what the government can do with the information they obtain by violating the right to privacy.   Basically, the Patriot Act allows the government to monitor anyone and everyone's life whenever they choose.   While some say the Patriot Act violates civil liberties, it was designed to support the effort against terrorism. The Patriot Act also created a counter-terrorism fund and increased funding for... ...on Terrorism Has Not Eroded Civil Liberties."    Civil Liberties: Opposing Viewpoints.   Ed. Auriana Ojeda.   New York: Greenhaven Press, 2004.    * * Campbell, Geoffrey.   A Vulnerable America: An Overview of National Security.   Farmington Hills, MI: Lucent Books, 2004. * * Cassak, Lance, and Milton Hewmann.   Good cop, Bad cop: Racial Profiling and Competing Views of Justice.   New York: PeterLang Publishing, 2003. * * Lithwick, Dahlia, and Julia Turner.   "From a Guide to the Patriot Act."   Slate.   1994.  Ã‚   * * Nielson, Arrah.   "Profiling needed for airport security."   The University Daily Kansan.   27 August 2003.   1 November 2004.    * * Terris, Bruce J.   "Ethnic Profiling is Necessary."   Civil Liberties: Opposing Viewpoints.   Ed. Auriana Ojeda.   New York: Greenhaven Press, 2004.   

computers in classrooms :: essays research papers

The Benefits of Classroom Computers With the rapid growth of technology in America’s society today, the use of computers in school classrooms has increased tremendously—an action that certainly has become beneficial to students, educators, and parents. The use of computers has positively skyrocketed over the past ten years. Not only are computers utilized daily in large companies across the world, but the everyday use in classrooms has also become prevalent. Using modern technology to assist school instructors with his or her daily lessons should definitely be regarded as a positive, acceptable method of instruction and not definitely does not prohibit students from understanding or critical thinking. The discipline, commitment, and responsibility standards that are required for an exceptional learning experience in school systems today are very consistent with those necessary fifty years ago. For example, the tools an educator were provided then were utilized to the best of his or her ability, which can easily be comparable with the circumstances of today’s uprising culture of computers. The world’s technology advancements are quickly developing, thus, unquestionably, contributing to the extraordinary benefits obtained by students, parents, and educators. Students are provided an enhanced understanding of diverse subjects due to presentations, use of the Internet, and various programs, assisting them with projects, homework, tests, or merely general interest. Classroom computer use is certainly beneficial to parents as well. If a student does not have computer access at home to complete a project or essay, it could easily be completed on the classroom’s computer. This avoids any conflicts that may arise from families that do not have access to a personal computer. Teachers are able to easily compose a multimedia presentation to, not only help teach the class, but also to assist the pupils while taking notes and ensuring their understanding of the topic. The â€Å"learning is fun† motto which has been declared for centuries is still true today. Although particular subjects are not so interesting, there is always a way for the educator to make the topic appealing. The Internet websites, interactive games, video clips, presentations, and animated cartoons are coupled with facts and taught daily. This is the chief technique in which many teachers educate their students. The standard lecture is somewhat considered outdated, while this â€Å"new† manner of teaching has become the modern tendency. During a debate on PBS, Damon Moore stated the following: â€Å"The computer is a perfect tutor.

Animal Testing: Helps Both Humans and Other Animals

Animal Testing People argue that animal testing kills to many animals. 20 million animals are used for animal testing each year. 90 percent of them are rodents such as rats and mice. If indeed the animals are killed its most likely to be a rodent. people try to kill and get rid of rodents just for the sake of getting rid of them. People who are against animal testing say that pain is afflicted on the animals. Most all research projects do not even include pain towards the animal. If the research does include pain the pain would be alleviated with anesthetic drugs.It is very important that the animal is free of stress because if the animal felt pain the data would not be sufficient. Animal helps both humans and other animals. More than 15 million people have diabetes and an additional 600,000 people develop it every year. More than 1 million people in America require a daily dose of insulin. Dogs were crucial to the research that identified the cause of diabetes, which lead to the dev elopment of insulin. Dogs were also very important for the research and development of open-heart surgery, pacemakers, and heart transplants.The techniques discovered from animal testing have revolutionized the therapy for people who have severe heart disease. Vaccines are created for many animal sicknesses and viruses including Feline Leukemia and canine parvovirus. Not only medical products and procedures have been tested on animals. All make-up products are tested on animals before it go on the market. They are tested to make sure no irritation or rash is created wile using the product. Testing everyday products not only help keep buyers satisfied it may help them not die in the process of using the product.More satisfied buyers mean they will be more likely to buy more stuff which helps the economy. Heart diseases, diabetes, and animal viruses have been cured threw the process of animal testing. Almost everyone has been benefited from animal testing whether they know it or not. Testing on animals before humans is the right thing to do, so many lives have been saved from doing this ever since it has been started in the early 1900’s. we have to encourage others to vote towards animal testing so that there are less regulations. Animal testing is the best way to make sure products, medicines, and medical procedures are safe.