Compare and Contrast Essay Essay Example for Free

Compare and Contrast Essay Essay Trayvon Martin and Jordan Davis were just two young teenage boys whose lives were taken from this world. The two cases for these two boys have some similarities between each other they were two 17 year-old African-American boys, both boys were unarmed, and the stand your ground law was used for each case. There are also some differences between the cases such as George Zimmerman was found not guilty while Michael Dunn was found guilty, Zimmerman stayed on the scene of the crime while Dunn did not do the same, and last eye witnesses were present to Dunn’s case but Zimmerman had zero eye witness. This is the twenty-first century yet we still have hate towards other races. In February 26, 2012 â€Å"Trayvon Martin a seventeen year old African American boy went to the store for some candy and a soft drink. George Zimmerman a Hispanic man was the neighborhood watch captain for the Retreat at Twin Lakes† (HLNtv.com). Now in November 23, 2012 Michael Dunn a White man â€Å"leaving a wedding reception for his son pulled into a gas station for wine and chips next to the SUV Jordan Davis† another seventeen year old African American boy â€Å"and three of his friends were in† (CNN.com). Zimmerman was monitoring the neighborhood when he calls 911 to report â€Å"a suspicious person.† He was â€Å"instructed to not get out or approach the person† who was. Martin. Zimmerman â€Å"disregarded the instructions given to him by the police and moments later shot Martin† and unarmed boy (CNN.com). If he was unarmed walking back to his house how could he have had any intention of being aggressive towards another man? In Dunn case he got into an argument with Davis and his friends about the loud music asking them to turn it down. Dunn said he â€Å"saw Davis reach down in his passenger seat to pull out a 12 or 20 gauge shotgun.† So â€Å"Dunn grabbed his gun an open fired ten bullet, three of which struck Davis.† Later when the car was searched no gun was found in the car (usatoday.com). Davis just like Martin was an unarmed boy. In the presence of both cases Zimmerman and Dunn both found there selves in a self-defense situation in other terms the â€Å"stand your ground law† (huffingtonpost.com). The Zimmerman case was considered self-defense but he would not have had to defend himself if he didn’t approach Martin. Also when Martin was unarmed what did Zimmerman need to defend himself of? Dunn on the other hand was not in a calm state of mind he was the â€Å"prosecutor portrayed him as a gunman whose â€Å"blood started to boil† because an armed teenager had disrespected him† (usatoday.com). Even though Dunn thought Davis had a gun he should not have fired off ten rounds rapidly. Dunn could not have been defending him and his wife when the teenagers were unarmed. They were no harm to Dunn and his wife. Zimmerman was the neighborhood watch men and was patrolling the street when he saw Martin. There were not one eye witnesses to seeing what happened at the scene besides Zimmerman a nd Martin who was dead. The only thing they had to go off of was the bruises forming and blood running from the back of his head, also the recording of the gun shot from the police recording of Zimmerman’s phone call. In Dunn’s case he was at a gas station with people around including the four men he was talking to about the loud â€Å"rap crap† music as he called it (CNN.com). Usually when you flee the scene of a crime it means you are guilty. After Zimmerman got out and came up too Martin and defended himself by shooting him. He stayed at the scene was it because no one was around and he already called the cops, and he knew that with his head bloody it was constituted as the â€Å"stand your ground law?† As for Dunn he fled forty miles back to his motel as soon as he shot off ten rounds. There he took â€Å" his dog for a walk, ordered pizza, and drank rum and cola† (CNN.com) Zimmerman was found not guilty after a year and six months went by. The six women jury found George Zimmerman not guilty. The jury had three choices to convict Zimmerman of â€Å"guilty of second degree murder, to find him guilty of the lesser charge manslaughter, or to find him not guilty. The jurors deliberated for more than sixteen hours total, including the thirteen on Saturday alone† (CNN.com). Now for Dunn even though he had pretty similar crimes as Zimmerman he was found guilty. Dunn received â€Å"a minimum of twenty years on one count, another twenty year count, and another minimum of twenty  year count† (usatoday). Works Cited Neale, Rick. Fla. USA TODAY. Larry Kramer, 16 Feb. 2014. Web. 9 Apr. 2014.

Education for Cosmopolis :: Learning Curriculum Essays

Education for Cosmopolis ABSTRACT: An education for Cosmopolis is a kind of mediation between a cultural matrix and the meaning and value it confers on personal and communal self-appropriation, as genuine human beings, through history. The main strategy for a cosmopolitan educative integrates, around the notion of Cosmopolis, the tasks of an education conceived as a personal achievement and an education conceived as a legacy one generation shares with another. Cosmopolis, as a higher viewpoint of a culture, is based on the power of detachment and disinterestedness of human spirit; it is not an utopia nor an imaginative synthesis. A cosmopolitan education is radically emancipative. It involves a dialectical self-appropriation of the dynamic unit of human consciousness in the variables of development. Self-appropriation involves a fourfold conversion: psycho-affective, intellectual, moral, and religious. A cosmopolitan education also teaches us to think historically, to reach a world-cultural community, and to withdraw from practicality to save practicality. These thoughts are developed from the work of Bernard J. F. Lonergan. I. The Educative Mediation Education (1) mediates between cultural matrices and the meaning and value they give to their personal and communal processes of self-appropriation and self-affirmation as genuine human beings in history. Lonergan means by "mediation": . . . any factor, quality, property, feature, aspect, that has a source, origins, ground, basis, and consequences, effects, derivatives, a field of influence, radiation, expansion, an expression, manifestation, revelation, outcome may be said to be immediate in the source, origin, ground, basis, and mediated in its consequences, effects, derivatives, outcome, in its field of influence, radiation, expansion, in its expression, manifestation, revelation (1984, p. 2; p. 12). Such is the general or simple notion of mediation. Education is immediate in the basis and mediated in its expansion. The basis of education lays in cultural matrices. They generate, transform, and share meanings and values by the product of several patterns of experience (inconscient, dramatic, biological, aesthetic, artistic, practical, intellectual, religious, etc.), and the spontaneous and self-correcting processes of learning, such as the human cooperation in labor, the human intersubjectivity in language and communication, and the cooperation with others as the basis of legitimate power in the community. The expansion of education is an historical self-consciousness that persons and communities would autonomously affirm. Conceived as a mutual self-mediation process, education combines two types of mediation: mutual mediation and self-mediation. As a mutual mediation education is a reciprocal relation, where its elements configure an interchanging "functional whole: there are at least two principles and each mediates the other or others" (p.

Strategic Financial Ratio Analysis

Strategic Financial Ratio Analysis| Meghna Cement Mills Bangladesh Limited & Heidelberg Cement Bangladesh Limited For the year of 2009,2010 & 2011| Course Title : Fin 254 Section : 11 Submitted to : SFR Submission date: 09/04/2013| Group: 5Mohammad Riyasad Jamil (Id# XXXXXXXXXX) Saika Alam (Id# XXXXXXXXXX) Rifat Kaniz (Id# XXXXXXXXXX) Mohammad Shaikh Ashfaq (Id#1020668030) Anika Tabassum (Id# XXXXXXXXXX) Ishraq Aahmed (Id# XXXXXXXXXX) Introduction: Ratio analysis is the broad method by which financial data is converted into simple mathematic ratios for comparison. Since the data is widely available, calculating ratio analysis numbers can be accomplished by anyone with access to public financial statements.External usage of the ratio analysis data is widespread. While these ratios don’t tell the whole story, sharp deviations from an industry standard, can forecast growth or decline. In this project we have selected two companies from The Cement Industries of Bangladesh, one as our main company for which we intend to analyze through Ratio Calculation and the other one as the direct competitor to that company. The main company we have selected is the Heidelberg Cement and the competitor company is to be Meghna Cement Mills Bangladesh Limited. Both of these companies are enlisted in Dhaka Stock Exchange since 2007 till present.The whole purpose of this project is to comparatively evaluate the main company (The Heidelberg Cement) to its direct competitor (The Meghna Cement Mils Bangladesh Limited), to determine the over-all strategic financial health of The Heidelberg Cement. Heidelberg Cement Bangladesh Ltd, one of the group companies of Heidelberg Cement Group, founded in Germany in 1873, with its core products being cement, ready-mixed concrete, aggregates and related activities, is one of the leading producers of building materials worldwide. The group employs around 43,000 people in more than 50 countries.In 1999, Heidelberg Cement acquired its operation s in Bangladesh. The subsidiary Heidelberg Cement Bangladesh Ltd. , which is the market leader in Bangladesh, operates two cement grinding plants in Dhaka, the capital city, and in Chittagong. At present it has 9. 31 % market shares among total market share of 78. 29 % of 13 major cement manufacturers in Bangladesh. The company’s last estimated production from 2011 was 1,320,129 MT and observed sales were 1,318,110 MT. The last observed market value from 2001 of this company was 248. 8 Taka/share and the book value was 142 Taka/share.So the company was overvalued by the Market. These worked as the reasons for us to choose this company as a test company for The Strategic Ration Analysis. We have selected Meghna Cement Mills Bangladesh Limited to be the direct competitor of our test company for this project. Meghna Cement Mills Ltd is the first manufacturing unit of Bashundhara Group and it is one of the largest cement industries in the country producing nearly 1 million metric tons a year. The company is listed with both Dhaka and Chittagong Stock Exchanges. The last observed Share price of the company from 2011 was 136. 0 Taka/share. Although it’s a domestic company compared to The Heidelberg Cement, it gives quite a completion to the Heidelberg Group in Bangladesh as we are going to observe in the following part of this project. Ratio Analysis: When we calculate the ratios of a firm we have to go through five major categories of ratios as follows: * Liquidity Ratio : Which determines if the firm can make required payments for its maturing financial responsibilities through Liquid Cash drawn from its Assets * Productivity Ratio: Which measures the ability of a firm to generate Sales from its employed Assets Leverage Ratio: These ratios put a light on the Financial Leverages of a firm and the ability of that firm to meet those Financial Leverages effectively. * Profitability Ratio: These ratios measure how efficiently a unit of sales is turned int o profit for the company * Valuation Ratio: These ratios are used to assess how the market is valuing the firm (share price) in relationship to assets and current earnings, profits and dividends. Liquidity Ratio: There are three different ratios under liquidity ratios as follows; * Current Ratio * Working Capital Ratio Quick Ratio 1) Current Ratio: Measures the number of units of current assets to pay out for each unit of current liabilities. The formula for Current Ratio: Current Ratio = Current AssetsCurrent Liabilities Current Ratio = Current AssetsCurrent Liabilities Company name| 2011| 2010| 2009| Heidelberg cement| 0. 56 (x)| 0. 17 (x)| 0. 56 (x)| Meghna cement| 0. 70 (x)| 0. 64 (x)| 0. 66 (x)| Interpretation: In 2009 Heidelberg’s working capital ratio was 0. 56 (x) and in 2010 and in 2011 its working capital was 0. 17 (x) and 0. 56 (x) which implies its current asset went down and total asset went up in 2010.In 2009 Meghna’s working capital ratio was 0. 66 and in 2010 and in 2011 its working capital was 0. 64 and 0. 70 which I plies its current assent went down and total assent went up in 2010. Heidelberg holds a constant working capital ratio which decreased in 2010 and they managed to pull it up in 2011 where as Meghna’s working capital increased gradually from 2009 to 2011. 2) Working Capital Ratio: This Ratio measures the percentage of total assets that is invested in current assets. The formula of Working Capital Ratio: Working Capital Ratio = Current AssetsTotal AssetsWorking Capital Ratio = Current AssetsTotal Assets Company name| 2011| 2010| 2009| Heidelberg cement| 0. 56 (x)| 0. 17 (x)| 0. 56 (x)| Meghna cement| 0. 70 (x)| 0. 64 (x)| 0. 66 (x)| Interpretation: In 2009 Heidelberg’s working capital ratio was 0. 56(x) and in 2010 and in 2011 its working capital was 0. 17 (x) and 0. 56 (x) which implies its current asset went down and total asset went up in 2010. In 2009 Meghna’s working capital ratio was 0. 66 ( x) and in 2010 and in 2011 its working capital was 0. 64 (x) and 0. 70 (x) which implies its current asset went down and total asset went up in 2010.Heidelberg holds a constant working capital ratio which decreased in 2010 and they managed to pull it up in 2011 where as Meghna’s working capital increased gradually from 2009 to 2011. 3) Quick Ratio: The quick ratio gives a clearer indication of the firm’s ability to meet its maturing financial obligations out of current, liquid assets. The formula for the Quick Ratio: Quick Ratio = Current Assets-InventoriesCurrent Liabilities Quick Ratio = Current Assets-InventoriesCurrent Liabilities Company name| 2011| 2010| 2009| Heidelberg Cement| 1. 61(x)| 1. 74 (x)| 1. 51 (x)| Meghna Cement| 0. 86 (x)| 0. 80 (x)| 0. 79 (x)|Interpretation: In 2011 Heidelberg’s current asset without its inventory was 1. 61 (x) and in 2010 and 2009 it was 1. 74 (x) and 1. 51 (x) its current liabilities. In 2011 Meghna’s current asset w ithout its inventory was 0. 86 (x) and in 2010 and in 2009 it was 0. 80 (x) and 0. 79 (x) its current liabilities. Heidelberg’s performance declined over the year of 2009 to 2011. This decrease can be attributed to the fact that the relevant change in its current liabilities was more than the relevant change in its current asset and inventory. Whereas its competitor Meghna cement’s performance increased over the year. Productivity Ratios:There are five different ratios under the criterion of Productivity Ratio: * Receivable Turnover Ratio * Days Sales Outstanding (DSO) * Inventory Turnover * Total asset turnover ratio * Fixed Asset turnover Ratio 4) Total Asset Turnover Ratio (TA TO): This ratio estimates the number of units in Sales, produced by each units investment in the company’s Assets ; TA TO = Net SalesTotal Assets TA TO = Net SalesTotal Assets The formula for TA TO: Company name| 2011| 2010| 2009| Heidelberg Cement| 1. 0631 (x)| 1. 1586 (x)| 1. 1951 (x )| Meghna Cement| 1. 844 (x)| 1. 5855 (x)| 1. 4189 (x)| Interpretation: In 2009 Heidelberg’s TA TO was 1. 1951 (x), in 2010 and 2011 it’s TA TO was 1. 1586 (x) and 1. 0631 (x) of its Total Assets In 2009 Meghna’s TA TO was 1. 4189 (x), in 2010 and 2011 it’s TA TO was 1. 5855 (x) and 1. 4844 (x) of its Total Assets Both the two company’s TA TO s are relatively close to each other. However Meghna’s Ratios are a little bit higher than Heidelberg’s. So we could say that over the past three years Meghna has shown a little bit more efficiency than Heidelberg in utilizing its total assets for generating sales.In this scenario Meghana’s performance as a competitor is better than Heidelberg Cement 5) Fixed Asset Turnover Ratio (FA TO): This ratio estimates the number of units in Sales, produced by each unit investment in the company’s Net Fixed Assets; FA TO = Net SalesNet Fixed Assets FA TO = Net SalesNet Fixed Assets The formul a for FA TO: Company name| 2011| 2010| 2009| Heidelberg Cement| 2. 4539 (x)| 3. 0817(x)| 2. 7202 (x)| Meghna Cement| 4. 9925 (x)| 4. 3774 (x)| 4. 1159 (x)| Interpretation: In 2009 Heidelberg’s FA To was 2. 7202 (x) and in 2010 it went up to 3. 817 (x) of its Fixed Assets. But in 2011 the FA TO went down to 2. 4539 (x), the company’s Fixed Assets. This indicates that in 2011 Heidelberg invested more in its Current Assets in comparison to the previous years. As a result the company was generating fewer sales from its Fixed Assets compared to 2009 & 2010. In 2009 Meghna’s FA TO was 4. 1159 (x) its Fixed Assets. In 2010 and 2011 the FA TO was 4. 3774 (x) and 4. 9925 (x) of its Fixed Assets. Meghna had a significant rise in its FA TO over the years. This means they are utilizing their Fixed Assets more efficiently for generating sales.Over the years Meghna has shown efficiency in utilizing its Fixed Assets and has generated significantly higher sales, on the other ha nd Heidelberg’s Sales generating capacity from its Fixed Assets has declined. So Meghna holds an upper hand when it comes to utilize its Fixed Assets effectively. Leverage Ratios: There are four different ratios under the criterion of Productivity Ratio: * Debt to Asset ratio: * Debt to Equity: * Times Interest Earned: * Cash Flow to Debt ratio: 1) Debt to Asset Ratio: This ratio indicates the proportion of total assets financed by debt at a particular point in time; The formula for Debt to Asset Ratio:Debt to Asset = Total LiabilitiesTotal Assets X 100 Debt to Asset = Total LiabilitiesTotal Assets X 100 Company name| 2011| 2010| 2009| Heidelberg Cement| 34. 2989 (%)| 33. 7784 (%)| 34. 1261 (%)| Meghna Cement| 83. 5524 (%)| 81. 5425 (%)| 79. 7020 (%)| Interpretation: Heidelberg did not have any significant change in its Debt to Asset Ratio over the year though it went down by a little in 2010. We can see that in 2009, 34 % of its Assets were financed by Debt and in 2010 and 2 011 33% and 34% of its Assets were financed by its Liabilities.Heidelberg holds a large proportion of Assets to its Equity and a less proportion to debt. Meghna has a large Debt to Asset Ratio which has a significant rise over the years, from 2009 to 2011 its debt to asset went up from 79% to 83%. Meghna holds a large proportion of Assets financed by its Liabilities. In comparison, Heidelberg has the upper hand In this segment, because it has a lot less Assets exposed to Debt rather than Meghna, which has a large Debt against its Assets. Dupont Analysis: At the end of the project we’d like to draw a concluding summary by using the concept of Dupont Analysis in comparative traits for both of the firms.The Dupont system provides a good starting point for any financial analysis. It shows that financial strength in a company comes from three major sources, rather it focuses on three major segments; * Profitability : Profit generated from a company’s Sales * Asset Utilizati on : Sales generated from investment in Assets * Debt Utilization: Portion of Assets that is held against Owner’s Equity. Return on Equity (ROE) = Net IncomeSales X SalesTotal Asset X Total AssetTotal Equity Or, ROE = Profit Margin (PM) X TA TO X Equity Multiplier (EM)Return on Equity (ROE) = Net IncomeSales X SalesTotal Asset X Total AssetTotal Equity Or, ROE = Profit Margin (PM) X TA TO X Equity Multiplier (EM) So, the formula for Dupont looks like this: Dupont analysis for Heidelberg Cement: From the Ratios we calculated earlier (PM, TA TO & EM); we get the following values for ROE by using the Dupont formula: Year| PM| TA TO| EM| ROE| 2011 | 8. 8028%| 1. 0631 (x)| 1. 5220 (x)| 14. 3243%| 2010| 12. 0014%| 1. 1586 (x)| 1. 5101 (x)| 20. 977%| 2009| 11. 5059%| 1. 1951 (x)| 1. 5181 (x)| 20. 8749%| Interpretation: From 2009 to 2010 we can see a slight rise up from 20. 8749% to 20. 9977% in the ROE Ratio for Heidelberg Cement. However from 2010 to 2011 there was major decline in ROE of 20. 9977% to 14. 3243%. Where TA TO and EM remains approximately similar, the ROE falls due to a declining Profit Margin in the year of 2011. So undermining the decline in the Profit Margin, it is safe to say that Heidelberg showed a considerable poor performance in generating Profit from its Sales, in the last observed year of 2011.

The Anti-Divorce Movement a Persuasion Paper - 1268 Words

For the last two decades, divorce has become ever more prelivant in society. Studies conclude that less than one-third of all marriages end in divorce. The effects of divorce can be very devastating, especially when children are involved. Everyone who has ever listened to the news has heard the dismal statistics of adolescents coming from broken homes. The statistics showing the effects of a fatherless household includes: †¢ 63% of youth suicides are from fatherless homes (U.S.D.H.H.S., Bureau of the Census) †¢ 90% of all homeless and runaway children are from fatherless home †¢ 85% of rapists motivated with displaced anger come from fatherless homes (Criminal JusticeBehavior, Vol 14, p.403-426, 1978.) †¢ 71% of all high school dropouts†¦show more content†¦One solution would be to prepare couples for marriage. Thus, the adoption of city policies to lower divorce by better preparing couples for marriage. In the community of Modesto, California, they have seen the divorce rate decrease by 54% in ten years. This decrease in divorce rate is credited to a policy called â€Å"community marriage†, adopted in 1986. The churches of Modesto County agreed to require a four-month waiting period, intensive counseling and a mentoring program for couples wanting a religious wedding. Michael McManus (a strong advocate of this policy) estimates this program, has saved 1000 marriages in the last 10 years. (Cantor, 1996) As a result, 10% of couples who go through this program decide to cancel their engagement, either by coming to the realization that marriage is more that they bargained for or they have conflicts that love has disguised. But, â€Å"better a broken engagem ent, goes the thinking, than a broken home.† (Nordlinger, 1998, p.28) Persuasion Techniques According to Annette Rottenberg, the art of persuasive writing uses â€Å"the element of ethical and emotional appeals† as a means to influence others. (p.9) A good persuasion consists of three parts: the claim, the support, and the warrant. The claim or proposition of a persuasion paper would answer the question â€Å"What are you trying to prove?† There are three kinds of claims: claims of fact, value, or policy.Show MoreRelatedCompare and Contrast - Women5945 Words   |  24 Pagesor what is allowed. Their minds are allowed to be freed however they wish. d. Marriage 1. 100 years Pregnancy and childbirth were hazardous and frequent, as dangerous as abortion, which was illegal. Contraception was almost totally unavailable. Divorce was complicated and outside the reach of the poor. Cohabitation and illegitimacy were frowned on and stigmatized 2. 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