Tobacco Advertising Is Illegal but Alcohol Is Not Free Essays

string(100) , for example, cirrhosis of the liver represented more than 1400 passings in 2003 (Statistics Canada, 2009). COMM 3P14 †Media Industries Tobacco Advertising is Illegal, however Advertising for Alcohol isn't, Is This Hypocritical? Rebecca Stewart 4574927 Russell Johnston Seminar 3 November 11, 2012 Advertisements are a fundamental piece of any company’s promoting procedure, and are utilized to advise or convince a crowd of people about a specific item or administration. Truth be told, North American organizations are among the world’s most elevated sponsors (Boone et al. , 2010, 502). We will compose a custom article test on Tobacco Advertising Is Illegal however Alcohol Is Not or on the other hand any comparable point just for you Request Now Today, a normal purchaser is presented to several commercials consistently. It is the point at which these organizations endeavor to advance a perilous item that limitations must be, and have been set up. For quite a long while, Canada’s guidelines on tobacco commercials have gotten stricter, while liquor promotions are still allowed over various mediums. This leads one to scrutinize the distinction between the two substances, and if this idea is in actuality dishonest. The partners recognized in this paper are the watchers and audience members of the commercials, explicitly the young crowd. The standards associated with liquor advancement are inspected with a focal point that consolidates the perspectives on Horkheimer and Adorno’s viewpoint on promoting. Alongside a short history of tobacco promoting guidelines, this paper will talk about the moral issues associated with liquor publicizing, and proof to help that alcoholic items are still a peril than tobacco, and ought to have a similar publicizing limitations. There is likewise proof to recommend that most of Canadians are supportive of more tight limitations on liquor promoting. The current tricky condition of permitting liquor to be publicized, however evacuating all tobacco related showcasing is additionally talked about in detail. Writing Review Not just is publicizing illicit for tobacco organizations, retailers are currently committed to hide these items. Cigarette organizations are likewise no longer allowed to mark their item as light or gentle on the bundle (Pollay, 2004, 80). The main Canadian enactment effectively went for publicizing guidelines was the Tobacco Act of 1997 (Pollay, 2004, 80). Wellbeing Canada made arrangements in this demonstration, for example, tobacco items must not be advanced, and all makers must share data about the product’s emanations and wellbeing dangers emerging from utilization of the item on the bundling (Health Canada, 2011). The plan of this demonstration was to shield youngsters and others from being urged to attempt tobacco related items without being educated regarding the risks to their wellbeing (Polley, 2004, 81). The conviction was that tobacco advertisements were focused on new smokers, and that organizations were attempting to draw in youngsters towards their image. This thought is conceivable on the grounds that so as to keep up a solid business over a significant stretch of time, new clients must be focused on. Further, there is proof supporting the way that current smokers are not prone to be changed over to another brand, making youth focused on notices almost certain (Polley, 2004, 83). There was strain to reinforce the promoting limitations after incalculable wellbeing dangers and passings were ascribed to smoking. â€Å"Smoking has been evaluated to bring about approximately 45,000 passings every year and is a significant reason for respiratory illness, malignant growth and circulatory disease† (Sen, 2009, 189). An examination directed by the American Journal of Public Health took a gander at 481 haphazardly chose tobacco retailers after the item show boycott to comprehend the progressions that brought about tobacco advancement (Cohen et al. , 2011, 1879). Their examination uncovered that this boycott effectively constrained the introduction of tobacco items, and exhibited the significance of a total prohibition on retail tobacco shows (Cohen et al. , 2011, 1880). Plainly, restricting publicizing presentation to dangerous items, for example, cigarettes really confines shopper introduction, and consequently advances the possibility of a solid open. Since these promotion guidelines have end up being a triumph, it would probably have a fundamentally the same as impact when applied to liquor. Morals is a fundamental thought in the realm of promoting. Advertisers should settle on mindful choices, and not simply center around producing benefits, since it is lawful. â€Å"Ads should address crowds not similarly as purchasers who care about material interests yet as residents who care about social temperances and the open good† (Hove, 2009, 35). Advertising mixed drinks is unscrupulous. While there are gentle limitations in Canada with respect to liquor advancements, there is an interest for additional. A few territories run advertisements that advance mindful drinking, or the perils of driving under the influence trying to reveal insight into liquor misuse (Boone, 2010, 525). Nonetheless, these endeavors don't counterbalance the large number of lager and alcohol ads in today’s media. Some liquor commercials incorporate the belief system that drinking a specific brand of lager will impact their social class, or improve their personal satisfaction somehow or another. This is incredibly disputable. An article from the South African Journal of Psychology notes, â€Å"there are no laws against [alcohol] notices; in any case, dependable corporate and expert activity, would keep the utilization of these promotions from a social and good standpoint† (Dubihela, 2011, 209). Plainly, a moral issue is available. The Canadian Radio-TV and Telecommunications Commission is one association that has seen liquor notices basically. Since 1968 they have expected supporters to report the quantity of liquor related messages communicated every year (CRTC, 2011). The messages likewise should stick to their Code for Broadcast of Alcoholic Beverages (CRTC, 2011). This code incorporates arrangements to guarantee advancements for mixed refreshments don't empower non-consumers or youngsters to drink or buy liquor, infer a specific brand is predominant in light of a higher liquor rate, and that utilization of liquor improves happiness regarding a movement (CRTC 2011). These guidelines are unmistakably increasingly tolerant contrasted with the limitations on tobacco promoting. Promoting Standards Canada has now picked up duty to survey commercials concerning liquor to guarantee they are as per the CRTC’s code (Darling, 1996). Besides, liquor is similarly as risky to society as tobacco. Measurements Canada shows that liquor use by drivers was a factor in almost 30% of engine vehicle related passings from 2003-2005 (Statistics Canada, 2011). Likewise, passings from other liquor related clutters, for example, cirrhosis of the liver represented more than 1400 passings in 2003 (Statistics Canada, 2009). You read Tobacco Advertising Is Illegal yet Alcohol Is Not in class Exposition models The most pertinent partners in this issue, youngsters, are seriously influenced by liquor use in Canada. In 2011, 13. 2% of Canadian youth ages 12 to 19 fell under the substantial consumer class, that is, expending at least 5 beverages on one event at any rate once every month (Statistics Canada, 2011). Thus, â€Å"the pace of people blamed for disabled driving offenses was most elevated among youthful grown-ups between the ages of 19 and 24† (Statistics Canada, 2011). Also, 28. 8% of Canadian understudies confessed to being driven by somebody who was legitimately debilitated (Statistics Canada, 2011). Numerous Canadians bolster the general assessment that looks to implement stricter guidelines with regards to liquor items. An investigation from the Drug and Alcohol Review Journal reports that 50. 1% of Canadians concur with disallowing liquor promoting (Macdonald et al. , 2011, 653). Also, 47. 4% thought the current legitimate drinking age of nineteen ought to be expanded, and 40. 1% accepted charges on mixed refreshments ought to be raised (Macdonald et al. , 2011, 653). These sorts of changes would make liquor less accessible or alluring to youthful grown-ups. The CRTC’s report that traces the system for their publicizing guidelines states, â€Å"parties contended that inordinate liquor utilization is as hazardous as smoking and, hence, ought to be treated similarly: the customer ought to be cautioned of the threats related with injurious consumption† (Darling, 1996). Obviously, promising the offer of any item that can cause this sort of damage is ethically flippant. Clearly, numerous Canadians accept liquor is a hazardous substance that ought not be effectively available to youngsters. Set up an Interpretive Context This examination is utilized to set up whether a predisposition exists. The demise and malady rate brought about by both liquor and tobacco is inspected to demonstrate that deception is available. Destructive impacts brought about by the utilization of liquor and tobacco is contrasted with reveal why this lopsidedness of publicizing limitation is unreasonable. It is not necessarily the case that tobacco items ought to be reintroduced, however that the two substances ought to be dispensed with from media promoting out and out. Besides, the perspectives on genuine Canadians are considered in light of the fact that this encourages an open circle and structures a boundless supposition on the issue. Likewise considered is the measure of time went through with media by Canadians and explicitly youngsters. Measurements that diagram hours spent sitting in front of the TV and riding the web will be thought of. The best result for this circumstance is to confine liquor notices dependent on similar grounds sketched out in the Tobacco Act. Conversation After auditing the accessible information, it is clear a low inclination exists. The situation of this conversation remains that liquor ought to be disposed of from publicizing for similar reasons tobacco is. Tobacco has been

Simpson S Criminal Case

Chapter by chapter list Evidence Public Exposure The preliminary The decision References A resigned American football player, football telecaster, representative, and entertainer, O. J. Simpson was conceived on the ninth of July 1947. Simpson was held and criminally charged for the homicides of Nicole Brown and Ronald Goldman. It was a long lawful tussle that was held in the Californian prevalent court.Advertising We will compose a custom article test on Simpson ‘S Criminal Case explicitly for you for just $16.05 $11/page Learn More Felman (2002) says that the Los Angeles case had such exposure to gain the portrayal as the instance of Simpson against the individuals. The protracted preliminary anyway observed Simpson absolved. It went on for an entire nine months and was considered the longest preliminary at any point saw in the history books of California’s courts. With all due respect, O. J. Simpson had recruited such a group experienced in legal disputes with such reg arded profile. This regarded prominent group was driven by Robert Shapiro, a proficient and educated individual in issues of the law. Robert Shapiro had taken part in differing cases to gain him the qualification of a prominent figure. Later on, the prominent group was driven by F. Lee Bailey and Jonnie Cochran. A showcase of mind and great mental capacity described F. Jonnie Cochran when he practiced his capacity to persuade members of the jury that the DNA proof illustrated in court was actually not strong proof against Simpson. Aeseng (196) takes note of that Cochran persuaded the jury that the proof was differently deficient. This was combined with the novelty of this sort of logical advancement and revelation in the law courts as a dependable instrument to cite proof. Likewise F. Jonnie Cochran’s contentions weighted to further his potential benefit the blood proof that it had been polluted and had no motivation to be continued as strong proof against Simpson in the homi cide preliminary. This and other proof cited in court were overwhelmingly discredited under the capable administration of Cochran to the barrier of Simpson. The safeguard group contended that the Los Angeles Police Department at differing times and in assorted conditions related with the examinations and treatment of proof plainly engaged with so much unfortunate behavior as to warrant their proof invalid as indicated by (Felman, 2002). Ito (1995) sequentially archives that Simpson wedded Nicole Brown on February 2, 1985 with whom they had two kids, yet later separated in 1992. It was not until second June 1994 that Simpson’s previous spouse, Nicole Brown and her companion Ronald Goldman were discovered dead and Simpson vindicated of any criminal accusations in a dubious legal dispute from there on. Be that as it may, Jury discoveries highlighted Simpson as at risk for the passing of Ronald Goldman. Jury decisions from past preliminaries like the one that finished on third Ju ne 1995 known as â€Å"the preliminary of the century† and ensuing ones absolved OJ Simpson of the two homicides. Shosana (2002) calls attention to that these decisions drew clashes and encounters combined with different emotions along racial lines.Advertising Looking for paper on african american? We should check whether we can support you! Get your first paper with 15% OFF Learn More It was not until 1995 that OJ Simpson was articulated not blameworthy of the passings of Nicole Brown and Ronald Goldman after a progression of cases, for example, the common preliminary for unjust demise on February fifth 1995, with related prosecution on September fifth 2006, and his supposed admissions in his book â€Å"If I Did It† 2007. As indicated by Ito (1995), a progression of occasions prompted the capture of O. J. Simpson. This was the point at which the Los Angeles Police Department had been persuaded that Simpson could turn himself up to the police. Strangely, these charges had no bail. Notwithstanding the charges could putting Simpson in the conceivable danger of homicide, Simpson’s capture was set apart with media inclusion that recommended self destruction. The police were in a quandary. They needed to get him definitely. His opportunity was where attorneys had persuaded them to sit tight for him. It was a situation including the media, the police, and onlookers in their hundreds if not thousands. A pursuit for O. J. Simpson resulted including an expected twenty helicopters and different vehicles. The pursuit was never portrayed by any episode of trades of firearm shoot, however the weapons were held by either party. It reached a conclusion at around eight P.M when a couple of moments later Simpson gave up to the police. Proof According to Linder (2010), implicating proof on the inclusion of OJ Simpson on the homicides vouch for the demonstration. An observer had seen him stroll with his canine and implicating proof of gloves found at the sce ne and outside his house was proof of his contribution. A progression of occasions affirmed and gave proof implicating OJ Simpson of the homicides. On the said date, Simpson’s endeavor to call Paula from his wireless as Charles did, didn't see OJ Simpson on the decisive were not fruitful. As indicated by Linder (2010), OJ Simpson consolidated home savagery with overpowering mercilessness against Nicole Brown, proof of his severity towards her. Notwithstanding witness records of individuals seeing a man of the portrayal of OJ Simpson in the location of homicide on the critical day, his belongings, for example, his white top, his call history affirmed against him. What's more, Simpson deceived Paula on his endeavor to call her from his Bronco, and Allan Park’s calendar to take Simpson to the air terminal on the game changing day fizzled (Linder 2010). Linder keeps on recording the realities that Allan’s attempt to buzz Simpson’s radio got no reaction. On fu rther examinations, Linder (2010) contends that hair was discovered reliable with Simpson’s hair at the homicide scene and on Ron Goldman’s shirt. Other proof that point to him as the guilty party included fiber predictable with that of the rug in the Bronco were found on top at Bundy’s home, blood proof dropped close to shoe prints at Bundy’s when measurably examined demonstrated that about 0.5% of the populace could coordinate that of OJ Simpson’s.Advertising We will compose a custom paper test on Simpson ‘S Criminal Case explicitly for you for just $16.05 $11/page Learn More It was decide later that Simpson had new injury cuts the day after the homicides were perpetrated an away from to a contribution in a demonstration of injury, along these lines highlighting the homicide. Linder (2010) gives a point by point record of gloves that were found at the location of homicide coordinating his, and the condemning proof of shoes and abnormal call s structure Simpson to Paula and Nicole, with prominent anxiety of OJ Simpson when gone up against with inquiries concerning the passing casualties. Linder (2010) shows that Glove proof: Left glove found at Bundy and right glove discovered Simpson habitation are Aris Light gloves, size XL, Nicole Brown purchased pair of Aris Light XL gloves in 1990 at Bloomingdale’s, Simpson wore Aris Light gloves from 1990 to June, 1994. Shoe proof: Shoe prints found at Bundy were from a size 12 Bruno Magli shoe, Bloody shoe impact on Bronco cover is steady with a Magli shoe, Simpson wore a size 12 shoe. Additional proof implying OJ Simpson as the culprit of the wrongdoing was the point at which he wouldn't affirm in his legal dispute. Linder (2010) says that â€Å"Simpson didn't affirm at his criminal preliminary. Barrier lawyers will quite often call as an observer a lucid customer that they accept to be innocent†. Different preliminaries demonstrated that Simpson had no critical ex ertion in finding the executioners as Shosana (2002) shows. Furthermore, â€Å"Subsequent to the criminal preliminary other proof of Simpson’s blame surfaced.â The most critical of the new proof may have been photos of Simpson wearing Bruno Magli shoes.â The new proof, along with a great part of the proof considered in the criminal preliminary, persuaded a common jury that Simpson killed Nicole Brown and Ronald Goldman† Linder (2010). What's more, Simpson admitted in his book â€Å"If I Did It† written in 2007. Cited DNA proof appeared to firmly affirm against Simpson. Moderately new in figuring out who and what in tests, blood found at the scene had DNA that certainly highlighted Simpson as the prime suspect. Aeseng (1996) depicts the blood tests as affirmed to be his after DNA tests were led to recognize whose example the blood could be. Tests are tried and a walk led to decide the level of dependability on the tests. They walked well and left little uncer tainty with respect to whom the blood found at the homicide scene had a place. Ito (1995) sees the blood tests found at various focuses obviously comparable that of Simpson. These blood tests were found in close Simpson’s Bronco, on a couple of sock having a place with Simpson that found on Goldman’s shirt additionally firmly highlighted Simpson as the offender, blood gathered by LAPD criminologist following a little while highlighted him, and fingerprints that were blood recolored likewise showed that Simpson was included. Anyway the blood proof was not without traps. Aeseng (1996) remarks that, among the deficiencies remembered unexplained conditions for which a blood test had disappeared from LA County District Attorney’s office. The assortment methods for some blood tests from the location of the wrongdoing appeared to be imperfect and firmly proposed sullying. Other proof introduced in court was disproved as not solid. The contentions were that sure shoes i ntroduced didn't coordinate Simpson’s and that he had always lost such shoes. They were not his.Advertising Searching for paper on african american? We should check whether we can support you! Get your first paper with 15% OFF Find out More Open Exposure Though the case pulled in boundless media and open

Dragons

Dragons Nowadays we seem to primarily battle problem sets and thesis snakes, but once upon a time humans did battle with dragons. Right now I’m battling a 5.60  (thermodynamics) p-set. The  deceptively fluffy roadslush precursor  snow from my Gmail background is falling outside my window. I got sick right when I got back to Boston after IAP, so up until a few days ago my personal dragon has been pathetic and droopy and largely sedentary and cold. My last dragon at MIT was my finals dragon, about two months ago. Because I’m a senior all but one of my finals were final projects. My only exam was in 6.034 (artificial intelligence). Most finals dragons, especially freshman or sophomore year, look more like ginormous hydrae with flamethrowers. The stick figure warrior is my friend David K. ‘16. He brought a giant teddy bear friend to all of his finals. If you would like to spread happiness with your every step and dramatically improve the lives of all the people you encounter, bring a giant stuffed animal to your exams.  Everyone’s week was way better than it would have been otherwise. This is the way I would like to live my life, finals and otherwise. I would be much happier, I think, if I brought a giant teddy bear (or turtle or octopus or cow) to my battles. I think I would fight my battles better if I took them less seriously. In particular, I wish I’d had that attitude against the dragon that most of you are facing right now, the dragon that felt like the final boss of my childhood. There are so many other things I remember from high school. Trying to find a parking spot in Spain. Ice skating with my mom. Skiing in the forest past dark with my family. Learning how to drive with my dad on a two-lane highway, stick shift, farms on either side of us. Eating lunch during chemistry lecture. Staying up late listening to Taylor Swift and burning strawberries into our guitar the night before states. Dreaming about nationals. Crying on the bus home when we didn’t make it. Holding hands on the way to class. Falling in and out of love, again and again and again. I don’t know why I thought, when I had so many wonderful universes around and within me, that college admissions were more important than all the other experiences I was living.  I love MIT, but but there was no good reason for me to want to be anywhere but exactly when and where I already was. When I got deferred, I stayed up all night alone and ate an entire box of clementines. I don’t think I did anything unusual between December and March or even between when I got in and when I left for MIT. I wish I had. If I were youâ€"which is to say, if I could go back in time to four years agoâ€"I would try to make those months more special. I have memories of my family going hiking or skiing and me staying home to work. I wouldn’t do that. If I could do things over I would work less, kayak more, photograph more sunrises, and try to really get to know the people I loved before all of us changed and split apart. College applications are tiny in comparison to the dragons you’ve already conquered over the past two decades. At least for me, high school was like the college applications dragon and his dad innocently visiting a Christmas tree farm. And you’ve practically already conquered that one. No one, not even MIT, can take away the accomplishments you did or did not list on your college applications or how awesome you are for getting to where you are now. MIT is a pretty cool sword, but it’s not Excalibur. You won’t blind your opponents and you’ll still bleed. I have a feeling that the scariest dragons that you and I will face in our lives won’t be dragons that a college degree could help with, and I am confident that our biggest triumphs or losses will not be an admissions decision. Inhale. Exhale. Bring your teddy bear. You are wonderful. You will be okay. Here are some experiences and advice from other people who were deferred or waitlisted. Lisa Z. ‘17 The day after I got deferred, my friend took me to the mall to cheer me up, and I remember singing “Forget You” in the car with her, joking about MIT. It was difficult, because several people in my school applied early action, and two of them were accepted. The rest, like me and one of my good friends, were deferred. When I saw how many people were deferred, I figured it was MIT’s way of politely denying applicants. I spent the time before final decisions came out absorbed in the application process for other schools, religiously editing essays and looking up acceptance statistics. In the RA round, I wasn’t really sure what to write about, so I just gave a paragraph being completely honest about what I’d been doing since I sent my application in, and how I felt about each activity. For example, I was musical director the previous year for my school’s musical, and I wrote about how I was doing that again my senior year. Then I just gave a funny quote referring to how long waiting for decisions feels. Because I was fairly sure I wasn’t going to get accepted, I stopped being super formal in my update form and showed more personality, which actually might have helped. When decisions came out, some of those people in my school were rejected, but they all attend great schools now (Princeton, Yale, Georgetown, etc.). However, some of us, like me and my good friend, were accepted. A deferral definitely does not mean rejection. I’ve met so many people here at MIT who were originally deferred. I know that waiting for decisions sucks, but if you keep busy the time will go by much faster. And no matter what, you’ll end up with some amazing choices for where to attend school for the next four years. Harriet L. ‘13 I think the first thing I ever received from MIT was my deferral notification, which, though mildly traumatic (‘This must mean I won’t get accepted anywhere’), was not surprising, and actually kind of nice, once I realized they hadn’t actually rejected me yet, which they would have done if they were sure I wouldn’t fit in or survive. My application was nothing special. My essay described daydreaming during my extracurricular activities, which seemed to suggest that I was applying to an art program rather than an institute of technology; the only STEM related activity I’d ever done was join the Math Team because they had pretty little puzzles. But I had been honest on my application, told them the truth, as well as I knew it, about myself and my interests; I could expect no more from myself. I gave no updates, for nothing had significantly changed in a few months, and put the application out of my mind and trusted MIT to make a good decision (though actually, I’d been al most continuously sick for three months due to applications-related anxiety, and I just didn’t want to be sick anymore, and there was no way I was going to let some abstract entity I’d never seen before ruin my last chances to do interpretive dances in math class). Anonymous I don’t think my deferral experience would be too helpful to others; I was battling personal issues so I did not think about the deferral too much, although I felt pretty deep disappointment when I found out. But I will give a data point: of the five to ten deferred applicants from my school, I was the only one to get in. There were two EA admits, and I don’t remember any EA rejections. Ceres L. ‘14 I actually applied to MIT during regular admission and was waitlisted. Obviously, I was later admitted, much to my surprise. I’m now a senior studying Electrical Engineering and Computer Science. To be completely frank, I did not expect to get into MIT. Around my junior year of high school, when I was starting to seriously consider college, MIT was on my list of “well, it’d be cool but it’ll never happen” colleges. So, when I was waitlisted, I was actually really happy. I took it as some acknowledgement that I was pretty good, and the very fact that MIT told me that they wanted me but did not have enough room at the time was one of the best compliments I had gotten. Of course, I was just expecting to be rejected later, so I didn’t think about it much. Long story short, I was admitted in early May. But for you guys who are now waiting for the RA round, I’d like to share a bit about my mindset and what I did between regular decisions and waitlist decisions. I sent one update to MIT. I sent them a letter telling them about what I had done in the past few months. And now, I can’t even remember what was on it. The letter was just a general status update, telling them about how high school was going, how I was playing in the band for the school play, and how I would love to attend MIT. I didn’t beat myself up that I hadn’t gotten in RA. I had absolutely no expectations about how the waitlisting round would go. I really guess all I can say to the potential class of 2018 now, is that for those of you who think being deferred is a kick in the face telling you that you’re not good enough, don’t think that way. There are more people than MIT has room for. There are other colleges that are also really good colleges. MIT is one potential future for some of you, and for the rest, there are others that you may not have even considered yet. Don’t think that your achievements aren’t good enough, or that the things you put on your applications are silly, childish, or whatever other negative things you are thinking about it. In one of my essays to MIT, I compared myself to a sandwich. I was really hungry at the time and wanted a sandwich, so I wrote about it. Do not try to change yourself or paint yourself in a light that you think that MIT would like, because that’s not really you. As cruel as this sounds, some of you will not be a good fit for MIT, and if you are able to get in from craftin g “the perfect application,” you’ll probably end up going to a university that wouldn’t benefit you as much as somewhere else. You don’t have to just fixate on MIT; there are plenty of opportunities out there. Oh, one last thing. People who get in during early action aren’t necessarily way better than the rest. You will not be treated differently for not getting in during the early action round, nor is the time at which you were admitted any indication of how successful you will be in the future. Do not fixate only on how you think others will perceive you. In this world, there are always people you need to impress, but the one that is often forgotten and hardest to impress is yourself. James H. ‘16 When I was deferred, I realized that I had to buckle down, put my nose to the grindstone, saddle up, and whatever other sayings you can think of. It was then that I decided to join the Evil League of Evil to rain down destruction upon humanity. My freeze ray and I would stop the world, and MIT’s tears would dry when I handed it the keys to a shiny new Australia (a far better place to dump our radioactive waste than Harvard). In all seriousness, upon receiving the letter I watched Doctor Horrible and lazed about. The deferring you received is an invitation to finally finish that freeze ray, pretend to be a statue, and take down Captain Hammer once and for all. To use the words of the thoroughbred of sin himself: There will be blood, it might be yours. So go kill someone. Signed, Bad Horse. But don’t actually kill anyone. Obviously. If you would like some more encouragement and distractions, I wrote you two more blog posts. I wrote them in the past, so you will have to travel: As We Approach Decision Day Admissions Decisions and Mystery Hunt

Animal Testing Should Not Be Banned - 940 Words

1). Over 100 million animals are burned, crippled, poisoned, and abused in US labs every year. 2). 92% of experimental drugs that are safe and effective in animals fail in human clinical trials. (DoSomething â€Å"11 Facts About Animal Testing†). There are currently no laws combating the testing of cosmetics on animals, but the practice is harmful and must be ended. As evidenced by the statistics above, millions of animals are tortured and murdered in the United States every year for virtually no reason. Why does this happen? Besides the minimal success with animal testing, the practice is also extremely cruel. With the incredibly wide range of alternatives, many other countries have already banned the use of animals in testing cosmetics. Who are the culprits, and why do they test? Firstly, the FDA is partially to blame. While they do not require animal testing, they do require that the safety of a product be demonstrated satisfactorily. Besides the FDA, several large corporations that play a huge role in this problem. Most of the more popular makeup brands (L’Orà ©al, Estee Lauder, Johnson Johnson, etc.) test on animals. Some of the small companies owned by these corporations maintain their cruelty-free procedures. For instance, Burt s Bees is owned by Clorox (who is not cruelty-free), and refuses to test on animals. Animals are used to test the safety of makeup, skin care, hair care, soaps, toothpaste, feminine hygiene products, and even razors. Even some companies whoShow MoreRelatedShould Animal Testing Be Banned?844 Words   |  3 PagesShould animal testing be banned? Nowadays, a lot of animals has been tested on a range of experiments over the world. You could be supporting animal teasing cruelty without knowing it. Have you ever check if there’s animal testing on the cosmetics before you buy it? Today, a lot of cosmetics has been testing on helpless animals and there are about 1.4 million animals die each year from animal testing ( CatalanoJ, 1994). Most of the experiments that are completed in the laboratories are very cruelRead MoreAnimal Testing Should Be Banned880 Words   |  4 Pagesdepending on animals testing. Therefore, if people talk about laboratories, they should remember animal experiments. Those animals have the right to live, according to people who dislike the idea of doing testing on animals; the other opinion, supports the idea of animal testing as the important part of the source of what has reached medicine of the results and solutions for diseases prevalent in every time and place. Each year huge numbers of animals a re sacrificed for the science all these animals, whetherRead MoreAnimal Testing Should Be Banned776 Words   |  4 PagesAnimal Testing Should be Banned  ¨Over 100 million animals are burned, crippled, poisioned and abused in US labs every year ¨ ( ¨11 Facts About Animal Testing ¨). Imagine if that was someones animal getting tortured in labs just to test things such as beauty products and perfume. Animal testing was first suggested when,  ¨Charles Darwin evolutionary theory in the mid 1850s also served to suggest that animals could serve as effective models to facilitate biological understanding in humans ¨ (Murnaghan)Read MoreShould Animal Testing Be Banned?1665 Words   |  7 PagesTesting Cosmetics on Animals Companies around the world use animals to test cosmetics. Animals, such as rabbits, guinea pigs, hamsters, rats, and mice, are used to test the effects of chemicals on the eyes and skin. While animal testing is not mandatory, many companies use it. About Cosmetics Animal Testing by the Humane Society International talks about the different options companies have that do not require the cruel use and eventual death of animals. The article also talks about the overallRead MoreAnimal Testing Should Not Be Banned1572 Words   |  7 PagesAnimal Testing Every year, over two hundred million innocent animals are injured or killed in scientific experiments across the world. Of those animals, between seventeen and twenty million are used in the United States alone. It is said that an animal dies in a laboratory every three seconds (Animal Testing 101). Those in favor of animal experimentation say they are taking animals’ lives to save humans. It is not necessary to subject animals to torturous conditions or painful experiments in theRead MoreAnimal Testing Should Not Be Banned1581 Words   |  7 PagesAnimal testing is being used by different organizations all over the world to prevent specific diseases, especially cancer. Americans see animal testing having a harmful effect but it is one of the main reasons why society has most cures for some illnesses. This topic is important because people need to know what goes on during animal testing and why it is very beneficial. Animal testing needs to be used to find all cures. Some ani mals such as chimps/ monkeys have 90% of the same DNA humans haveRead MoreAnimal Testing Should Not Be Banned1721 Words   |  7 Pages † Today, more animals are being used in experiments than ever before: around 100 million in the United States alone† (3). Animal testing is now an international issue, and it is becoming a major story. Currently, animals are often used in medical testing, make-up testing, and other consumer product testing. Animals used in such product testing are often abused and suffer from serious side-effects. Animal testing can be painful for the animals, testing results are usually not even useable forRead MoreAnimal Testing Should Be Banned1364 Words   |  6 Pagesbenefit. Using animals for these experimentations usually does not come to mind. Animals are often abused, suffer, and even die during laboratory testing for the benefits of people to make sure medications, household products, newest procedures, and cosmetics are safe and effective for human use. Humans have benefited from animal testing for years while these animals suffer consequences with no positive outcomes for themselves. Even if a product or procedure is deemed successful, these animals are frequentlyRead MoreAnimal Testing Should Be Banned Essay1632 Words   |  7 Pages Animal Testing Should Be Banned Throughout the decades, animals have been used in medical research to test the safety of cosmetics including makeup, hair products, soaps, perfume, and countless of other products. Animals have also been used to test antibiotics and other medicines to eliminate any potential risks that they could cause to humans. The number of animals worldwide that are used in laboratory experiments yearly exceeds 115 million animals. Unfortunately, only a small percentage ofRead MoreAnimal Testing Should Be Banned2391 Words   |  10 Pageseasier for consumers. These are only mild examples of the animal testing that goes on every single day around the world, and right here in the United States of America. Animals are kept in lonely, cold, dirty kennels, and some never see the light of day. They are tested on, force fed, and often mistreated even when the tests are over. Every day innocent animals are shocked, injected, poisoned, restrained, and endure excruciating pain testing chemicals in most, i f not all, of the products everyday Americans

John Ronald Reuel Tolkien And The Lord Of The Rings

John Ronald Reuel Tolkien was born on January 3, 1892. He was a major scholar of the English language regarding Old and Middle English. Tolkien was the professor of Anglo-Saxon (Old English) at the University of Oxford, and he also wrote stories, including â€Å"The Hobbit† (1937) and The Lord of the Rings (1954-1955); the setting is in a prehistorical time in his inventive world called by the Middle English name of Middle-earth (Doughan). This was lived by Men and Women, Elves, Dwarves, Trolls, Orcs and Hobbits. He has been condemned by the Eng. Lit. establishment, but loved by the vast masses (Doughan). There are some specific and significant events in his childhood and youth that will influence on his works in the future, such as name, family, education, etc. His name â€Å"Tolkien† is from the German Tollkiehn; in origin, the name is a compound of ‘toll’ meaning ‘mad’ and ‘kuhn’ meaning ‘brave’, and so meaning foolhardy. His nave also can refer to someone unwisely bold or someone who displays courage and initiative in face of overwhelming odds (Grotta 15); he occasionally used the pseudonym â€Å"Oxymore† (Doughan). His father’s side of the family migrated from Saxony in the 18th century, but about in the first half century before his birth had become Anglicized. His father, Arthur Reuel Tolkien, was a bank clerk, and went to South Africa in the 1890s for better opportunity of promotion. There he was married by Mabel Suffield, since then whose family were not only English, but WestShow MoreRelatedEssay on Tol kien: A Racist, Sexist, or Not?1665 Words   |  7 PagesThere is no doubt that John Ronald Reuel Tolkien was an exceptional writer. Today, he is considered the father of modern fantasy literature. However, he did not start off as this extraordinary writer; rather, Tolkien worked his way up until he attained this status. John Ronald Reuel Tolkien was born on January 3rd of 1892 in a South African province. At an early age, his mother, Mabel, took him and his younger brother, Hilary, on a family visit to England; however, before his father, Arthur,Read MoreJohn Ronald Reuel Tolkien, Better Known By His Pen Name1593 Words   |  7 PagesJohn Ronald Reuel Tolkien, better known by his pen name J.R.R. Tolkien, came from a family that was primarily craftsmen that had emigrated to England from Germany in the 18th century. John was born on January 3rd, 1892 to father Arthur Tolkien and mother Mabel Tolkien in Bloemfontein, South Africa. His family had moved there after his father was promoted to head of the Bloemfontein office of the British bank. John had one sibling, his younger brother, Hilary Arthur Reuel. At age three John, HilaryRead MoreEssay J.R.R. Tolkien1127 Words   |  5 PagesJohn Ronald Reuel Tolkien, creator of a world. When someone who knows Tolkien is asked about his works, one thought comes to mind, Middle Earth. This was the playground in his mind that such vivid descriptions of fantasylands came from. It is the base of his most well known stories, where dreams are just the norm. br brJ.R.R. may owe much of his success to his diverse beginnings. On April 16, 1891, Mabel Suffield and Arthur Reuel Tolkien were married in Bloemfontein, South Africa. They soon gaveRead MoreEssay about J.R.R Tolkien and The Fellowship of the Ring997 Words   |  4 PagesJohn Ronald Reuel Tolkien, better known as J.R.R. Tolkien, was born on January third 1892 in Bloemfontein South Africa and was the son of Arthur and Mabel Suffield Tolkien. After his fathers death in 1896 Tolkiens mother moved herself and her two children, J.R.R (at the time called Ronald) and his younger brother Hilary to Sarehole near Birmingham. When Tolkien was twelve his mother died and he and his brother were sent to live with one of their relatives when a Catholic priest became their legalRead Moreâ€Å"J.R.R. Tolkien† is often the first name that comes to mind when one thinks of popular fantasy800 Words   |  4 Pages â€Å"J.R.R. Tolkien† is often the first name that comes to mind when one thinks of popular fantasy writers. Writing stories ever since he was a young child, he had always experimented with language and the creation of his own little world. J.R.R. Tolkien’s masterpiece, The Lord of the Rings, has greatly influenced the fantasy genre and set an example for fantasy writers around the world. John Ronald Reuel Tolkien was born to Arthur and Mabel Tolkien in 1892 in the Orange Free State, located in SouthRead MoreThe Lord of the Rings by J.R.R. Tolkien Essay1019 Words   |  5 Pagesfairy story The Lord of the Rings. The Lord of the Rings written by J.R.R. Tolkien has been read and loved by many and will be enjoyed by many more in the years to come. Tolkien was an amazing linguist and author. He will be remembered for his great imagination and intriguing stories. His interest in language was the spark that led to the creation of The Lord of the Rings (Hodges 33-35). Tolkien led an interesting life that influenced his books greatly. John Ronald Reuel Tolkien was born on JanuaryRead MoreThe Lord of the Rings - Music as an Emotional Guide872 Words   |  4 PagesThe Lord of the Rings - Music as emotional guide Not only the actors performances and the directors cleverly adapted screenplay are important to create certain emotions in a movie, but also the music is an essential key that guides your emotions Ââ€" more than most viewers realize. This is certainly the case with the score of the monumental epic blockbuster: The Lord of the Rings! The Lord of the Rings Ââ€" The Fellowship of the Ring, written by John Ronald Reuel Tolkien (1892-1973), first publishedRead MoreThe Fellowship Of The Ring1649 Words   |  7 PagesWith John Ronald Reuel Tolkien’s The Fellowship of the Ring as inspiration, an analysis is used to define to following: the idea of an evil ring to be symbolism for temptation and deadly addictions people suffer from, evidence to show the psychology and neuroscience behind what temptation is and how self-control correlates with it, and a few characters’ reaction to this ring and how the temptation of the Ring affects these characters. Tolkien was born January 3, 1892 in Bloemfontein, South AfricaRead MoreEssay about Timeline of Tolkiens Life1274 Words   |  6 Pagesall wars.’ Tolkien met Edith Bratt as a teenager when they (both orphans) had lived at Mrs. Faulkner’s boarding house. At the time, Edith was 19 and Tolkien, or Ronald (as his friends called him), was 16. Edith and Ronald were inseparable, but she distracted him from his studies. When Father Francis, Ronald’s guardian, discovered their relationship, he forbade Ronald from seeing Edith until he was 21 and moved Tolkien and his younger brother to different lodging. At the time, Ronald was 17 but didRead More J. R. R. Tolkien Essay1509 Words   |  7 PagesThree Rings for the Elven-Kings under the sky, Seven for the dwarf lords in their halls of stone, Nine for mortal men doomed to die, One for the Dark Lord in his dark throne. In the Land or Mordor where the shadow lies. One Ring to rule them all, One ring to find them, One ring to bring them all and in the darkness bind them. In the land of Mordor where the shadows lie†¦ (J.R.R. Tolkien, Rings) nbsp;nbsp;nbsp;nbsp;nbsp;These are the most famous recognized lines in The Lord of the Rings, J.R.R

Land Rights And Property Rights - 1006 Words

The topic I chose for our assigned is ‘property rights’. The property rights we will review are the intellectual property, industrial property, copyrights and property rights are human rights. This is of great interest to me with anything to do with property rights as they are, â€Å"arguably property rights are the foundations of all human rights.† (Wilson, T. 2015). There are so many laws that govern protecting the inventor, from the timeframe, to who has ownership of those rights. We are finding as our world becomes smaller, â€Å"protecting property is an important part of promoting the global trade. Property is classified as both physical and intellectual.† (Satterlee 2014). This also includes the copyrights, which are a form of intellectual†¦show more content†¦2014). Per the conventional wisdom the cost of copying someone else’s material should far exceed the cost of creating the material. Although there have been Intellectual Pr operty laws in place, there have been many piracy lawsuits, unfortunately, it has not slowed down or eliminated the piracy in music. The industrial property has become an organizational stake in the companies and it is also patent. Moreover, the interest has also focused more on specific issues such as the link between patents and technology transfer or the shape of what we refer to as patent systems. â€Å"In Japan, the historiography of the Japanese patent system was stimulated by commemorative works such as the three volumes of One Hundred Year History of the Industrial Property Rights System in 1984 and 1985. These were edited by the Japan Patent Office one hundred years after the introduction of the 1885 Patent Law. Beyond this commemorative perspective, in 2011 as volume in the series ‘History of International Trade and Industrial Policy’ gave an historical overview of Japan’s intellectual property policy. (Galvez-Behar, G., Nishimura, S. 2016). The industrial property right is just as important as the intellectual rights and should be protected as it is created using the human labor, which bring us to the next rights, the property rights as human rights. â€Å"The notion of human rights grew out of the idea that individuals had the right to own property, beginning no Less with the right to `own Show MoreRelatedHistorical Background Of English Law System1689 Words   |  7 PagesHistorical Background Fragmentation of land has been an ongoing phenomenon for many centuries and is backed by the notion of maximizing its potential utility, given its scarce nature. In the feudal system, one’s relationship to land is defined by their hierarchical position. The king stood at the top of the pyramid and ruled over all the lands, and would grant partial rights to the Lords. Through grants, the land would then be held in fief by vassals, in exchange for personal loyalty to those belowRead MoreJohn Locke s Theory Of Classical Liberalism1132 Words   |  5 PagesProperty has been a main focal point in almost every society, because setting a principle to define one s possessions is an important aspect in citizen’s lives. This is why the majority of countries contain some form of property rights. In broad terms, property is defined as a thing that someone possesses. Throughout many years the definition of property has changed, and many philosophers have been able to address the di fferent variations of property. Today, the definition of property is complexRead MoreProperty Rights And The Rights1651 Words   |  7 Pagesâ€Æ' 1.0 Introduction Property rights and the right to own a property is a basic human right. Article 17.1 of the Universal Declaration of Human Rights states that ‘Everyone has the right to own property alone as well as in association with others† and that ‘No one shall be arbitrarily deprived of his property’. The need for property rights due to the complexity of property is highly important and because of this the Torrens system was created. 1.1 Aim of Report The aim of the report is to satisfyRead MorePersonal property is a part of property law that is what a property owner possesses that is not the800 Words   |  4 PagesPersonal property is a part of property law that is what a property owner possesses that is not the land or any permanent structure on it. Personal property is items such as money, furniture, vehicles, and other items that are not real estate. These items can be divided into two categories, property that can be touched and property that cannot be touched. Property that can be touched is called tangible personal property, or corporeal personal property, because these items can be professed by theRead MoreReview On Real Property Valuation Practice1406 Words   |  6 PagesON REAL PROPERTY VALUATION PRACTICE 2.1 Introduction Providing important theoretical background of the topic under investigation is the aim of this literature review. Various professionals’ knowledge displayed and produced by individuals and authorities related to the subject under study would be looked in this chapter. This chapter discussed some ideas already exists in books, journals or websites those through the topic under study. 2.2. Theoretical literature review 2.2.1 Real Property ValuationRead MoreEssay about Individual Property Rights vs Eminent Domain1181 Words   |  5 PagesIndividual Property Rights vs Eminent Domain These days there have been many issues surrounding the topic of private property and eminent domain. I feel that eminent domain is a good way to keep the needs of the community and each person’s individual property rights balanced. Even though I believe individual property rights are more important that the needs of the community, I also believe the government sometimes has to take that property away for the better good of the community. At the sameRead More History and Concepts of Boundaries Essay1478 Words   |  6 Pages Chapter 1 – History and Concepts of Boundaries Principal 2: A suveyor creates land boundary lines. These created lines, which are separate and distinct from property lines, are determined by legal principals and law. Boundaries: The line that separates two adjoining land parcels as determined by legal descriptions. Land boundaries can be marked by hedges, fences, monument, or not at all A.nbsp;nbsp;nbsp;nbsp;nbsp;The law determines what boundaries are; facts determine where boundaries areRead MoreProperty Debate Between Locke Rousseau1103 Words   |  5 Pages two philosophers with differing opinions concerning the concept of private property. Rousseau believes that from the state of nature, private property came about, naturally transcending the human situation into a civil society and at the same time acting as the starting point of inequality amongst individuals. Locke on the other hand argues that private property acts as one of the fundamental, inalienable moral rights that all humans are entitled to. Their arguments clearly differ on this basicRead MoreThe Power Of State Versus Individual Rights Essay1565 Words   |  7 PagesIndividual and the State. The Constitution of India in its original un-amended form had deftly balanced individual right and the power of state, vis-à  -vis, Right to Property. However, this was soon overwhelmed by the socialistic ph ilosophy, and the right to property was relegated from a fundamental right to a mere legal right . This gave tenacity to the government s acquisition of private property under the doctrine of eminent domain, for the greater good and development purposes. This doctrine of eminentRead MoreLand, Stocks and Shares in the UK Essay1285 Words   |  6 PagesLand, Stocks and Shares in the UK The UK is well known within the EU of having a high percentage of homeowners. With this, financial institutions have to cater for a widespread of people in order to provide mortgages. As this will involve large amounts of money, lenders have to access the risk and take the necessary precautions. These precautions tend to be taken in the form of a security. The two main forms of security that are generally taken are land, stocks and shares

Financial Analysis of Greene King Plc And Mitchells And Butlers Plc

Question: Describe about the Performance of Greene King plc and Mitchells and Butlers Plc? Answer: Introduction: This assignment has discussed some tools of finance and accounts in order to analyze and investigate the financial performance of Greene King. This assignment also dealt with the non financial performance of the company. This company has grabbed the leading position within the pub and brewing industry of United Kingdom. This company has achieved an extra ordinary sale in 200 years of its operation. Greene King has operated more than 1900 pubs, restaurants and hotels in the market. This company has taken the technique of innovation within the process of operating business. Business objective of this company is to provide effective value to its customers by providing prolonged service. Rate of dividend of this company has been grown in the year of 2014. On the other hand, the revenue of this company has also been increased by 8.9 % in 2014. The year 2014 is one of the most successful years of the Greene King. In order to investigate the financial performance of Greene King Plc the author has taken another company among same industry, named Mitchells and Butlers Plc. This company also runs 1700 restaurants in U.K. Vision and objective of This Company is to provide various opportunities in service those will satisfy the actual needs and demands of the guests of those restaurants. Its main aim is to increase the value of shareholders of the company. Mitchells and Butlers Plc has got hold of 173 pubs in the year of 2014. This company has 4300 employees. This hotel and restaurant industry is highly competitive within U.K. Therefore, every company needs to do effective operation in order to attract customers within the competitive sector of market. 1.1. Performance of Greene King plc and Mitchells and Butlers Plc: In order to investigate the performance of Greene King plc author has done a SWOT analysis in order to know the strengths, weaknesses, opportunities and threats of the company while operating business within the competitive sector of market. Strengths Product of this company is highly effective among the customers It is very popular within the U.K market as it has operated its business operation by 200 years Balance sheet of this company is strong It pays high dividends to its shareholders or investors Weakness The service and product of this company are monotonous as it has no diversification Opportunities It has obtained a high rate of growth People of United Kingdom often try food from outside therefore restaurant and pub business therefore has been increased a lot Threats Market sector of restaurants is highly competitive in U.K Greene King plc often faces immense competition and rivalry from other organization Figure 1: SWOT analysis of Greene King Plc Strengths Mitchells and Butlers Plc has increased its financial performance This company also has a strong rate of share within the market of United Kingdom. It largely operate 1700 restaurants Team management of this hotel is strong and effective Weakness This company has not paid dividends to the share holders This company hardly differentiate products from the services Opportunities Trend of the customers within U.K is influencing Threats Competitive market and rate of rivalry is also high within the market Legislation of Government has posed a threat to this company Figure 2: SWOT analysis of Mitchells and Butlers Plc 1.2. Ratio analysis: 1.2.1. Profitability ratios: Profitability ratios help to analyze and understand the rate of profit of a company. Return on employed capital, return on equity, gross profit margin, operating profit margin, net profit margin are involved in order to analyze the profitability ratio of a company. Therefore, in this ratio analysis, profit of two companies by the year of 2012, 2013, and 2014 has been analyzed. Profitability Ratios 2014 2013 2012 Return on capital employed Net Operating Income/ ( Total Assets - Current liabilities) 7.01% 8.02% 7.38% Return on Equity Net Income / Equity 9.04% 9.82% 10.83% Net Profit Percentage Net Income / Net Sales 7.38% 7.99% 8.98% Gross Profit Percentage Gross Profit / Net Sales 8.08% 9.29% 10.97% Operating Profit Percentage Operating Income / Net Sales 15.32% 19.18% 18.53% Table 1: Profitability ratio of Greene King Plc Graph 1: Profitability ratio of Greene King Plc 2014 2013 2012 Profitability Ratios Return on capital employed Net Operating Income/ ( Total Assets - Current liabilities) 6.38% 6.94% 5.81% Return on Equity Net Income / Equity 7.85% 10.50% 7.42% Net Profit Percentage Net Income / Net Sales 4.72% 6.75% 3.71% Gross Profit Percentage Gross Profit / Net Sales 6.24% 7.49% 4.39% Operating Profit Percentage Operating Income / Net Sales 13.40% 14.83% 12.28% Table 2: Profitability ratio of Mitchell and Butlers Plc Graph 2: Profitability ratio of Mitchell and Butlers Plc Analysis: Return on Capital Employed: The comparison of return on interest and tax has been calculated by this ratio. In the case of Greene King Plc, the amount of return on capital employed has been increased in the year 2014 than 2012. Therefore, this company has achieved a positive rate of return on capital employed. Rate of profit through investment is high of Greene King Plc. In the year of 2014, this company has gained a lot of profit in order to operate the business activities among the U.K market. In case of Mitchells and Butlers, return on capital employed is also positive. 2012 was the challenging year for this company. However, it has recovered a lot in current years of its operation. Return on Equity: In case of Greene King Plc, rate of return on equity has declined a lot during the year of 2013 to 2014. Therefore, positive return on investment has been received by the equity share holders of the organization. However, high rate of share capital has affected on the return on equity of this company. Therefore, Greene King Plc needs to boost the return on investment in order to meet the needs of operation. In case of Mitchells and Butlers, return on equity has been declined a lot in the year of 2014 than the year of 2012. Increased number of equity share has caused the declining of return of the equity of this particular company. Net profit Percentage: This percentage of Greene King Plc has also been decreased from 2012 to 2014. This company has to pay a compensation of insurance in 2014. For this reason, net profit percentage of this company has declined a lot. On the other hand, Mitchells and Butlers also have to face a decline in the margin of profit from the year of 2014 to 2012. However, high operation cost has also helped this company in the process of increasing net profit margin of the company within the year of 2012 to 2013. Gross profit Percentage: Gross Profit Percentage has also been decreased by the extra pay to the insurance compensation of the Greene King Plc. Gross Profit percentage of Mitchells and Butlers has also been declined from 2012 to 2014. Operating profit Percentage: On the other hand stated that, operating margin ratio helps to measure the percentage of total profit or revenue among the income of operation of the particular company. Operating profit percentage therefore helps to determine the amount of profit after payment and the cost of operation of a company. However, the operating profit percentage of Greene King Plc has decreased from the year of 2014 to 2012. Therefore, operating profit margin has a positive impact on the business operation of the company. In the year of 2014 to 2012, the cost of operation has been increased and has impacted negatively upon the operating profit margin of the company. On the other hand, Mitchells and Butlers have gained a positive margin of operating profit. In the year of 2012 to 2014, the operating profit of this company has been declined due to the cause of high operating cost. However, in the year of 2014 to 2013, operating profit this company has been declined. 1.2.2. Liquidity Ratio: This ratio therefore helps to determine the skill of a company for settling the liabilities of current business operation. As per stated that, in order to determine the liquidity placement of the company, current ratio and quick ratio always help in this particular process. Liquidity Ratios 2014 2013 2012 Current ratio Current Asset/ Current Liabilities 0.797242 0.474571 0.481846154 Quick Ratio Quick Assets / Current Liabilities 0.738007 0.396106 0.391384615 Table 3: Liquidity ratio of Greene King Plc Graph 3: Liquidity ratio of Greene King Plc Liquidity Ratios 2014 2013 2012 Current ratio Current Asset/ Current Liabilities 0.552504 1.089835 0.969838 Quick Ratio Quick Assets / Current Liabilities 0.508885 1.033097 0.909513 Table 4: Liquidity ratio of Mitchell and Butlers Plc Graph 4: Liquidity ratio of Mitchell and Butlers Plc Current ratio: In the year 2014, current ratio of Greene King Plc was 0.797. In 2013, the current ratio was 0.474 and 0.481 for the year 2012. On the other hand, defined that, the perfect ratio should be 2:1. Greene King Plc has strong liquidity position. Therefore, this company is not able to meet the efficient liabilities with its assets. This company therefore uses the inventory with effective techniques. In case of Mitchells and Butlers Plc, current ratio is 0.55 in 2014, 1.089 in 203 and 0.969 in 2012. As per the current ratio shows, the liquidity position of this company is not so effective. Quick ratio: Greene King Plc has positive quick ratio. In 2014, quick ratio of this company was 0.738, 0.396 for 2013 and 0.391 for the year 2012. Proper quick ratio is 1:1. According to the rate of quick ratio, it can be stated that, it cannot effectively manage the current assets. On the other hand, Mitchells and Butlers have a negative quick ratio. This indicates that, this company can manage the current liabilities with the current assets. 1.2.3. Efficiency ratio: This shows the efficiency ratio of two companies. Efficiency ratios 2014 2013 2012 Inventory Turnover Ratio Cost of Goods Sold / Inventory 105.2033 111.0037 125.1034014 Stock Holding Period ( Days) 365/ Inventory Turnover 3.469474 3.288179 2.917586541 Debtor's Payment Period ( Days) Net credit sales / Average Debtors 21.62126 16.16644 16.62390671 16.88153 22.57763 21.95633111 Table 5: Efficiency ratio of Greene King plc Graph 5: Efficiency ratio of Greene King plc Efficiency ratios 2014 2013 2012 Inventory Turnover Ratio Cost of Goods Sold / Inventory 6.777778 8.916667 5.346154 Stock Holding Period ( Days) 365/ Inventory Turnover 53.85246 40.93458 68.27338 Debtor's Payment Period ( Days) Net credit sales / Average Debtors 32.83333 26.31944 33.73214 11.11675 13.86807 10.82054 Table 6: Efficiency ratio of Mitchell and Butlers Plc Graph 6: Efficiency ratio of Mitchell and Butlers Plc Inventory turnover ratio, Stock holding price and Debtors turnover ratio helps to determine the efficient operation of the particular organization. Mitchell and Butlers Plc have increased its inventory turnover. On the other hand, Greene King Plc has a positive efficiency ratio. Inventory ratio turnover ratio is also positive for Greene King Plc. This company can manage inventory with effective as well as efficient process. 1.2.4. Financial Structure: This provides detail analysis of financial structures of two companies. Financial structure 2014 2013 2012 Interest coverage ratio EBIT / Interest Expense 1.112051 0.935919 1.149270483 Price/ Earning ratio Current Share Price / Earnings Per share 18.7871 22.21451 10.92436975 Dividend Yield Dividend per share / Current Share Price 28.40 26.60 24.80 Table 7: Financial structure of Greene King Plc Graph 7: Financial structure of Greene King Plc Financial structure 2014 2013 2012 Interest coverage ratio EBIT / Interest Expense 0.931818 0.505338 0.601449 Price/ Earning ratio Current Share Price / Earnings Per share 18.76106 13.52564 17.82456 Dividend Yield Dividend per share / Current Share Price 0.00% 0.00% 0.00% Table 8: Financial structure of Mitchell and Butlers Plc Graph 8: Financial structure of Mitchell and Butlers Plc Interest coverage ratio, Dividend Yield ratio and Earnings ratio help to determine the financial structure of the particular organization. Greene King Plc has increased the amount of sale in the year of 2014. Ratio of interest coverage is positive. As the profit of the company has been increased a lot, the investors has attracted to this company. On the other hand, Mitchells and Butlers have also increased its margin of profit. This company has also opened some outlets of restaurants and pubs.This process has been resulted in gaining extra advantage from the investors.However, this company does not pay regular dividend to its share holders. However, impact of the company upon the company is positive. 1.3. Cash Flow: As stated by cash flow statement helps to states the flow of cash of the organization. Cash flow projection within the activities of operation, investing and dividend. Therefore, Greene King Plc has opened 1900 bars and restaurants in U.K. It has operated its business operatio by 200 years within U.K. Total cash flow of this company through different activities of operation is 204.3 pound. Increased amount of operating cost has been resulted the decline in net cash flow of the company. In the year 2014, company has increased its investing operation. This company has opened many new restaurants. It has also increased its payment of dividend activity. Therefore, the net cash flow of the organization has also been increased. On the other hand, cash flow statement of Mitchells and Butlers has been increased with the investment process of this company. This company has acquired Dining Limited and Orchid Pubs in order to expand the business activities of the organization. For this reason, this company has expanded a lot and resulted in the increase of profitability of the organization among the competitive market sector. 1.4. Indicators of non-financial performance: There are various types of indicators of the non financial performance of the particular company. 1. Satisfaction of employees: Greene King Plc often provides strong emphasis on building trust among the employees. This company has maintained effective relation among the employees of the organization. This company has maintained a strong value in order to build a strong relation between the employees of the organization. It also maintains an effective operation within the stakeholders of the organization. Relation between external and internal stakeholders is well maintained by the organization. Quality employees do work for this organization. This organization also gives proper training and development program for the employees. However, this company spends money in order to gather innovative ideas for the better performance of the employees. Various types of innovative solution of the company impact upon maintaining effective relation with the supply chain and logistics as well as operation management of the company. Decision making process of this company is also influenced by the process of innovation. This company also has implemented some regulations and standards in order to maintain the culture of the particular organization. This company also maintains effective standard of health and safety within the entire organization. 2. Corporate Governance: Greene King Plc has lacked from several initiatives of corporate governance. It does not do cross shareholdings with some other organizations. This company has put emphasis on the distribution of rights among the participants of the organization. Therefore, various decision making process has tackled by several types of rules of corporate governance. The objectives as well as aims of this organization has structured as per the rules and regulations of Corporate Governance. This organization is fully motivated by the values and beliefs of the organization. Corporate social responsibility: Every business organization should do effective task of corporate social responsibility apart from gaining profit from its business operation. It is many the non financial as well as nonprofit area of action. However, by delivering effective corporate social responsibility, this company can build an effective image and reputation within the competitive sector of the market. It can take several actions for the needy people of the society abroad. This company also can take initiatives in order to aware people about heal and safety and many other things. By attaining deep responsible work, people will start trusting this organization hence indirectly it will increase the name and sales of the organization. Effective corporate social responsibility also provides a chance to gain competitive advantage within the competitive sector of the market of hotel and restaurant industry of U.K. Conclusion and Recommendation: This assignment has discussed total financial condition of Greene King Plc and Mitchell and Butlers Plc in order to analyze the position of Greene King Plc. Operating cash flow of Greene King Plc has increased. In 2014, EBDITA of several pubs has been increased by 5.5% from 3.4 % in 2014. This company has also taken positive initiative in order to improve the expansion of retail business within the market. This company has paid a high rate of dividend to the shareholders. This company operates its effective business operation within the competitive sector of hotel and restaurant industry within United Kingdom. This company has also seen growth in order to gain the revenue and growth among the other rival as well as competitive zone of industry. Growth of this company is 4.5 %. However, rate of corporate tax of Greene King Plc is low. The rate of corporate tax was 24% in the year of 2013 and the rate has declined by 1% to 23% in the year of 2014. However, this company has lacked from the strategy of mergers and acquisition to the other company. Mitchell and Butlers Plc have acquired two hotels and restaurants. Therefore, Greene King Plc has to take the strategy and effective technique of mergers and acquisitions of different small companies in order to expand its business activities within competitive sector of market. However, this company has the value of employees. This company tries to maintain effective relation with the employees as well as other stakeholders of the organization. Therefore, this company has operated its effective business operation within U.K for the 200 years. Therefore, it has gained a reputation, image and popularity among the market. Therefore, this company should take some strategic decision in order to attain the competitive mar ket sector of United Kingdom. Reference list Books Journals Ahila, R and X. Antony Thanaraj, Role Of Hotel Industry In The Promotion Of Tourism (Discovery Pub. House, 2013) Arnold, Glen, Corporate Financial Management (Pearson, 2013) Attig, Najah et al, 'Institutional Investment Horizons And The Cost Of Equity Capital' (2012) 42 Financial Management Doukas, John A. and Andreas Walter, 'European Financial Management Association ( EFMA ) Annual Meetings: A Retrospective Evaluation' [2013] European Financial Management Epstein, Marc J and John Y Lee, Advances In Management Accounting (Emerald, 2011) Farquhar, Jillian Dawes, 'Key Account Management In Financial Services' (2005) 10 J Financ Serv Mark Gazely, Alicia M and Michael Lambert, Management Accounting (SAGE Publications, 2006) Gray, Sidney J. and Richard M. Levich, 'Tribute To Frederick Choi, Co-Editor, Journal Of International Financial Management And Accounting, 1987-2012' (2013) 24 J Int Financ Manage Account Grieve, Ian, Microsoft Dynamics GP 2013 Financial Management (Packt Pub., 2013) Hansen, Don R and Maryanne M Mowen, Management Accounting (South-Western College Pub., 2000) Heikal, Mohd, Muammar Khaddafi and Ainatul Ummah, 'Influence Analysis Of Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), Debt To Equity Ratio (DER), And Current Ratio (CR), Against Corporate Profit Growth In Automotive In Indonesia Stock Exchange' (2014) 4 IJARBSS 'Higher Net Profit But Lower Turnover Forecast For Akzonobel In 1Q 2013' (2013) 2013 Focus on Powder Coatings Hospitality Consulting, BDO, 'Trends In The UK Hotel Industry' (1996) 8 Int J Contemp Hospitality Mngt Jameson, S.M. and K. Hamylton, 'The CRES Investigation Into The UK Hotel Industry' (1992) 4 Int J Contemp Hospitality Mngt Jiang, Fuxiu, Bing Zhu and Jicheng Huang, 'CEO's Financial Experience And Earnings Management' (2013) 23 Journal of Multinational Financial Management Loehlin, John C., 'Does Relative Bargaining Power Explain The General Factor Of Personality?' (2014) 63 Personality and Individual Differences Mahmudi, Hamed and Michael Pavlin, 'Corporate Payout Policy, Cash Savings, And The Cost Of Consistency: Evidence From A Structural Estimation' (2013) 42 Financial Management Mihalic, Tanja, Daniela Garbin Pranicevic  and Josip Arneric , Changing ICT Competitiveness Role Over Time Murinde, Victor, Accounting, Banking And Corporate Financial Management In Emerging Economies (Elsevier JAI, 2007) McCool, Barent, 'The Need To Be Prepared:Disaster Management In The Hospitality Industry' (2012) 01 J Bus Hotel Manage Nakamura, Masao, 'Joint Venture Instability, Learning And The Relative Bargaining Power Of The Parent Firms' (2005) 14 International Business Review Nicolas, Cristina, Microsoft Dynamics NAV Financial Management (Packt Publishing, 2013) Quek, Mary, 'Globalising The Hotel Industry 194668: A Multinational Case Study Of The Intercontinental Hotel Corporation' (2012) 54 Business History Saygl, Hlya, 'CONSUMPTION (IN)EFFICIENCY AND FINANCIAL ACCOUNT MANAGEMENT' (2011) 64 Bulletin of Economic Research Shin, T., 'Explaining Pay Disparities Between Top Executives And Nonexecutive Employees: A Relative Bargaining Power Approach' (2014) 92 Social Forces Stickney, Clyde P and Clyde P Stickney, Financial Accounting (South-Western Cengage Learning, 2010) Stickney, Clyde P, Financial Accounting (AIPI], 2010) Swieringa, Robert J., 'Robert T. Sprouse And Fundamental Concepts Of Financial Accounting' (2011) 25 Accounting Horizons Tarrant, Crispian, 'UK Hotel Industry Market Restructuring And The Need To Respond To Customer Demands' (1989) 10 Tourism Management Trippi, Robert R., 'A Note On Modifying The Mean-Absolute Deviation Portfolio Optimization Model To Account For Nonstationarity Biases' (1992) 21 Financial Management Uddin, Shahzad and Mathew Tsamenyi, Research In Accounting In Emerging Economies (Emerald, 2010) Usmen, Nilufer, 'Transfer Prices: A Financial Perspective' (2012) 23 J Int Financ Manage Account Vlachos, Ilias and Aleksandra Bogdanovic, 'Lean Thinking In The European Hotel Industry' (2013) 36 Tourism Management Wood, Roy C., 'The Economic Ascent Of The Hotel Business' (2013) 38 Tourism Management Website: GREENE KING - Annual Report 2014 (2015) https://www.greeneking.co.uk/files/pdfs/2014/greene_king_annual_report_2014.pdf