Questions Essay Example | Topics and Well Written Essays - 750 words - 6

Questions - Essay Example Dissecting the video, I would state that this game can serve understudies in two different ways. In the first place, it gives delight to clients and besides it causes them to learn various arrangements of English jargon and terms that individuals use typically in their day by day lives. The standards that I used to survey the game included nature or intricacy level of words remembered for the game for finish, the speed of communicated in English being utilized before the beginning of the game, and composing style of the guidelines being appeared before an utilization really begins playing the game. I think the game is acceptable as for two of the three measures, which were intricacy of words and composing style of rules. Composing was in straightforward English which makes it simple for an ESL/EFL understudy to play the game. The words picked for culmination are additionally not troublesome. The main model which can make this game wrong for ESL/EFL understudies is the speed of communicated in English being utilized before the beginning of the game. Copyright gives security to the substance composed by an author. It is such a licensed innovation, that gives the privileges of altering just to the individual who possesses that property. No other individual can utilize or alter that content without the authorization of the holder of that protected innovation. In the given model, the understudy has taken the content from a source which is anything but a legitimate demonstration to do. Replicating the composition of another person from the web or from some other source is illicit according to scholarly perspective. What an individual composes and gets distributed turns into his/her protected innovation which has a place just with that specific individual and nobody else can utilize it without making an appropriate reference to it. On the off chance that somebody needs to utilize some piece of that content in his/her own composition, at that point he/she should appropriately refer to the source both inside the content and at the base of the content in the references page. Else, it turns into a difficult issue from scholastic

College Application Essay Samples For Masters of Education

College Application Essay Samples For Masters of EducationIf you're the kind of person who can't write a very well constructed argument and is always too content to understand the depth of an issue, then I don't have to tell you that your chances of being accepted by a great college are pretty bleak. It's also fairly obvious that you need a good foundation of knowledge in order to make it through the bar exam, so it's no wonder then that you need some outside help in making your college application essay.The first thing that you must be prepared to do is go through the school's guidelines and requirements in order to get an idea of what is expected from you. Though it may not seem like it, the question is whether or not you are prepared for what is required and if you aren't, then you're going to find that your essay is going to suffer from the same problem as so many others before you: it will be beyond your capabilities.On the other hand, if you understand exactly what it takes to write a well-crafted essay from a master's degree, then that's a good start. Even if you know the skills and strategies involved, there's no reason that you can't also benefit from masters of education essays. It's likely that you already have a set of tips or a set of opinions that you would like to put into writing, but which ones and when should you use?A good way to look at this is by reading some sample essays by the masters of education professionals that you admire. These types of examples are always good for getting a feel for what the masters of the education community has to say about writing good writing.While the skill sets that each master is looking for in a student may vary a little bit, the generalities are pretty clear and the details can also be quite specific in a masters degree program. The information that you learn from masters of education essay samples for mastersof education can help you be much more effective in writing a compelling college application essa y that you will be proud to submit.The thing to remember is that the university or college that you apply to is not going to be the one to judge the level of your writing skills, so take a step back from your current position and consider what would you need to write about if you were a master's degree candidate. This will give you a good starting point for a good essay.Another thing to remember is that your college application essay is going to be one of the main forms of communication with a potential employer. You should definitely pay attention to the essay samples for masters of education that you are able to find online, because they are designed to give you a good sense of what kind of approach would be most successful.So take some time to read some master's degree essay samples for masters of education. Once you know a little more about how the masters of education candidate might write an essay, you'll be able to improve your own ability to craft a convincing essay.

Blog Archive Friday Factoid Exploring Opportunities During J-Term at HBS

Blog Archive Friday Factoid Exploring Opportunities During J-Term at HBS Harvard Business Schools (HBSs) January Term (known as J-term) takes place between the fall and winter semesters to provide students with the opportunity to engage in academic and professional pursuits following a change in the Harvard University calendar. (For the first time in the universitys history, all Harvard schools share a common academic calendar, which includes an extended break in January.) J-term opportunities include an expanded Immersion Experience Program (IXP), faculty-led seminars, student-organized treks and independent professional development programs. The IXP program has grown to include one- to two-week-long faculty-led trips to China and Rwanda and continues to offer domestic opportunities to study issues in health care in Boston or to participate in a service project in New Orleans. Unlike the longer IXP programs, the on-campus, faculty-led seminars are typically a few days in length and have covered such topics as leadership, business and sustainable development, how to cope with failure and negotiation. The short professional development opportunities, also taught on campus, are led by independent organizations and have included topics such as deal making, sales leadership and restructuring. Some students also use J-term to do a “winternship,” which allows them a short window in which to get to know a company beyond their summer internshipâ€"quite an advantage in a competitive job market. Of course, some students also use the time to go on vacation with their families or travel with classmates. For more information on  HBS  or any of 15 other leading MBA programs, check out the  mbaMission Insider’s Guides. Share ThisTweet Friday Factoids Harvard University (Harvard Business School)

Karl Landsteiner, The Brilliant And Skillful Scientist...

Karl Landsteiner, the brilliant and skillful scientist from early twentieth century Vienna, is one of the most influential persons in modern science. He has had a major impact on today’s society, as a result of his discovery of the blood groups and of the Rhesus (Rh) Factor. His work continues to have a huge impact on today’s society in the areas of blood transfusions and the effect of the rhesus factor during pregnancy and childbirth. He has also made many other contributions to science, such as in the areas of the immunology of syphilis and work with transfusion of poliomyelitis. His works eventually earned him a Nobel Prize as well as allowed him to publish papers on his findings. Karl Landsteiner dedicated most of his life to working in science. He was born in Vienna on June 12, 1868. Landsteiner’s interest in science rocketed as he began his studies at the University of Vienna. He graduated from there in 1891. While studying at the university, his focus of study was biochemical research. In fact, Landsteiner is known at the founder of biochemistry. After graduating from the University, he believed it would suit him best to leave Vienna and work in labs. The lab work he performed furthered his education and provided him with experience he would not have been able to obtain elsewhere. Landsteiner’s time in the labs did not last long before he returned to Vienna, where he began working in hospitals which sparked his interest in immunity and the nature of antibodies. A

How Women s Rights Improved Over The Last Century

How Have Women’s Rights Improved Over the Last Century? With the advancement of suffrage to equal pay, over the last century, women’s rights have progressed immensely. Through historic marches and demonstrations across the United States, women protested for their equal place in politics and social progress. Despite the fear-mongering components used in achieving these rights, women’s rights are still thoroughly debated within society today. Over the last century, incredible and unreachable goals have been fulfilled for women, such as the right to vote and a sense of equal state in the â€Å"Free World,† and can only improve in the years to come. July 13, 1848 marked the beginning of a movement that would shape the beliefs and rights of today’s society. It was on this day that the fight for social and political equality among America’s women began to develop. This renowned movement, the Women’s Rights Movement, had many goals in which mighty-powerful women would achieve with a mind-set to push them through any barrier or obstacle obstructing their path to equality. Lasting until 1920, the Women’s Rights Movement had a target towards changing how women were treated and looked upon within their â€Å"stereotypical† societies. Women advocated their rights through organizations and campaigns, as well as educating others of the unfair justice. With the help of the Women s Rights Movement and the brave, fearless women who supported this reformation, the fight for women sShow MoreRelatedHow Chinese Culture Has Changed Over The Years1509 Words   |  7 PagesIt boasts a vast geographic expanse, over 4000 years of written history, as well as a rich and profound traditional society. Many aspects of Chinese civilization can be traced back many centuries. It is so diverse and unique, yet harmoniously blended, and presents itself a priceless benefit to the world. One of the integral parts of Chinese culture that was not thoroughly discussed in class is the role Chinese women played in ancient traditional society and how it has transformed in the many historicalRead MoreThe Feminist Movement : The First Great Provider For The Human Species1392 Words   |  6 Pages The feminist movement has been influenced by many factors; but most importantly by innate dispositions, dealings, money, and the gender of both males and females. To understand how the movement evolved one might want to start at the blameless beginnings of earlier male and female relationships. As a suggestion, this quote surmises a past perspective: â€Å"Granted then, that the first great provider for the human species was God the Father, surely the second great provider for the human species was MotherRead MoreThe Role Of Women During The 21st Century1518 Words   |  7 PagesThe role of women in Australian society has been ever evolving over the past century with a consistent drive to gain equal rights and improve their position. Historically women have been regarded as the weaker sex and it has taken many women’s hard work to enforce changes in the way society perceived them. One of the biggest concerns for women over this period is their representation in the labour force and their rights for equal opportunity in the workplace. The journey to achieve equal opportunityRead MoreThe Impact Of National Relations Labor Act ( Nlra ) And The Fair Labor Standards Act1181 Words   |  5 PagesLegislation in the 20th Century Much of what we know about the improvements in the workforce came from 20th century advancements with the workforce that we know today. Important developments came in the form of methodology and data collection efforts. The 20th century was a remarkable period for the American workers. Despite the initial stages of labor management, working conditions, wages and benefits improved over the last century with the workforce increasing six fold over the period (GouldRead MoreSex Marriage And Same Sex Parental Adoption1482 Words   |  6 Pagesthe law as legal candidates for marriage rights, and adoption is now an additional option; however, although the rights have been granted, there is still much more work to be done concerning the full benefits of same-sex marriage and adoption rights. A lesbian couple, their struggles with not only marriage but also in starting a family will be examined as part of a case study. This couple is legally married and decided to have a child. One of the two women (Wife A) will give birth to the child, whileRead MoreDomestic Violence And Its Effects On Society1204 Words   |  5 Pagesviolence is defined as a violent behavior or an act of abuse between couples in the home. It is called family violence. Usually most women are harmed and the witnesses of this violence are also effected. This abuse is frowned upon in todays society. In Chile domestic violence wasn t taken seriously because of the cultural norm which was that men controlled the women. There are many treatments for the abuse but they are only focused on the victim; the one committing the abuse should be more focusedRead MoreAn Examination of the Modernization in the American Society in Marianne Wiggins ´ Evidence of Things Unseen1198 Words   |  5 Pagessome downsides with them. Women were tired of not being considered equal in several aspects and started a movement. Marianne Wiggins Evidence of Things Unseen clearly displays and interconnects how the America n Society changed significantly as the nation became more educated, new technologies were discovered and women earned many new rights. Education during the interwar period saw an overall improvement, however there were rough times. In the early twentieth century education was available onlyRead MoreNorway, Cuba, And Jamaica1319 Words   |  6 Pagestwentieth century, the country let immigrants come in from other countries. The Norwegian people have a population of four million and they also promote cultural sharing. About 90 percent of the immigrants belong to the Evangelical Lutheran state church. Then the other five percent are members of other faiths and only five percent have no religion. Also, Constitutional monarchy is Norway s government type and the capital city is Oslo. The higher the education in America is greatly over religion toRead More1 How did pollution affect London between 1700 and 1900? The development of locomotives, and1600 Words   |  7 Pages 1 How did pollution affect London between 1700 and 1900? The development of locomotives, and steamboats manufactured goods could now be sold around the globe. Families moved from the villages of their ancestors to new industrial towns and a new class of people emerged, workers who produced goods. The industrialist, the people who owned the factories, employed hundreds even thousands of people, and made enormous profits. A major concern was the growing numbers, the masses of the urban poor thatRead MoreThe Women s Rights Movement1763 Words   |  8 Pagesof suffrage to equal pay, over the last century, women’s rights have progressed immensely. Through historic marches and demonstrations across the United States, women protested for their equal place in politics and social progress. Despite the fear-mongering components used in achieving these rights, women’s rights are still thoroughly debated within society today. Over the last century, incredible and unreachable goals have been fulfilled for women, such as the right to v ote and a sense of equal

Publicistic - 5623 Words

Content: Introduction†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Chapter I. I.I General notes on style and Stylistic†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. I.II. General notes on functional styles of language†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ I.III. Publicistic style†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ I.III.I Oratory and Speeches†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. I.III.II. The Essay†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ I.III.III Journalistic Articles†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Introduction: Definition Publicistic style of speech represents a functional version of a literary language and will widely be applied in various spheres of a public life: in newspapers and magazines, on TV and radio, in public political performances, and public associations. Here it is necessary to add the political literature for the mass reader and documentary cinema. In various textbooks on†¦show more content†¦The types of texts that are distinguished by the pragmatic aspect of the communication are called functional styles of language (FS); the special media of language which secure the desirable effect of the utterance are called stylistic devices (SD) and expressive means (EM). . . The first field of investigation, i.e. SDs and EMs, necessarily touches upon such general language problems as the aesthetic function of language, synonymous ways of rendering one and the same idea, emotional colouring in language, the interrelation between language and thought, the individual manner of an author in making use of language and a number of other issues. The second field, i.e. functional styles, cannot avoid discussion of such most general linguistic issues as oral and written varieties of language, the notion of the literary (standard) language, the constituents of texts larger than the sentence, the generative aspect of literary texts, and some others. The word s t Ã'Æ' I e is derived from the Latin word stylus which meant a short stick sharp at one end and flat at the other used by the Romans for writing on wax tablets. Now the word style is used in so many senses that it has become a breeding ground for ambiguity. The word is applied to the teaching of how to write a composition (see below); it is also used to reveal the correspondence between thought and expression; it frequently denotes an individual manner of making use of language; itShow MoreRelatedPublicistic Style4194 Words   |  17 PagesB. PUBLICISTS STYLE The publicistic style of language became discernible as a separate style in the middle of the 18th century. It also falls into three varieties, each having its own distinctive features. Unlike other styles, the publicistic style has a spoken variety, namely, the oratorical substyle. The development of radio and television has brought into being another new spoken variety, namely, the radio and TV Ã' Ã ¾mmentary. The other two substyles are the essay (moral, philosophical, literary)Read MoreA Comparative Analysis of Tenses in Newspapers Headlines and Reports3368 Words   |  14 PagesIntellectual- communicative Voluntary Emotive Contact- creating Aesthetic Oratorical + + + + + Colloquial + + + + _ Poetic + - + _ + Publicistic and Newspaper + + + _ _ Official + + _ _ _ Scientific + _ _ _ _ 1.1. Oratory, In ancient Greece and Rome meant the art of composing and delivering a speech. Oratorical style as a subdivision of the publicistic style, is determined by the conditions of communication: the orator repeats his statements from time to time so that his audienceRead MoreFUNCTIONAL STYLISTICS3615 Words   |  15 Pagesand substyles based on the functions of language in the given sphere of communication: 1. The belles-lettres functional style with the substyles of: 1) poetry, 2) emotive prose, 3) drama. The function of the style is cognitive-aesthetic. 2. The publicistic FS with the substyles of: 1) oratory, 2) radio and TV commentary, 3) essays (moral, philosophical, literary), 4) features (a feature article is a long article in a newspaper or magazine, e.g. a feature on personal computers; journalistic articlesRead MoreThe Analysis of the Extract from the Novel â€Å"to Kill a Mockingbird† by Harper Lee.1694 Words   |  7 Pagescould be when they generalize. The court is probably the only place where all generalizations should be avoided. It is a crime to find somebody guilty without worthy evidence and proofs. Scout analyses the speech itself. The speech reverses the publicistic style which it represents two variants: oral amp; written. It is used in public speeches and printed public works which are addressed to a broad audience and devoted to important social or political events, public problems of cultural or moralRead MoreLiterary Devices in Pride and Prejudice8198 Words   |  33 Pagesset against other systems with other aims, and arising from this, another choice and arrangement of the language means is made. Thus we may distinguish the following styles within the English literary language: 1) the belles-letters style, 2) the publicistic style, 3) the newspaper style, 4) the scientific prose style, 5) the style of official documents, and presumably some others. Most of these styles belong exclusively to writing, inasmuch as only in this particular form of human intercourse can communicationsRead MoreIdioms in Newspaper Style7428 Words   |  30 Pagesand should rather be classed as belonging to the publicistic style than to the newspaper. However, newspaper publicistic writing bears a stamp of its own style. Though it seems natural to consider newspaper articles, editorials included, as coming within the system of English newspaper style, it is necessary to note that such articles are an intermediate phenomenon characterized by a combination of styles – the newspaper style and the publicistic style. In other words, they may be considered hybridsRead MoreTranslation of Newspapers. Problems of British-American Press Headlines Translation15808 Words   |  64 Pagestarget language. Rather, many factors are to be taken into consideration to get the exact output in the target language. This is true first of all about newspaper texts. One of the spheres influencing nation’s interests is mass media, particularly publicistic materials. Many various subjects take place in publishing booklets and newspapers. Newspaper style was the last of all styles of written literary English to be recognized as a specific form of writing standing apart from other forms. And thoughRead Moreshpory Essay5642 Words   |  23 Pagestransposition of the negative contractions, since the negation in such constructions establishes a positive feature. 4. Formal functional Styles: learned, official and business, poetic. To the formal types of speech we refer business, learned and publicistic styles. Learned styles:-special terminology. It appeals not to the emotions, but to the mind of inteloquitor - its own set of phraseology (the field of inquiry, the nature of things)-some words are more widely used in learned style (phenomenon,Read MoreMajor Functional Styles of English11680 Words   |  47 Pagesmass, group social orientation, factography (documentary precision, abundance of statistics, toponymic and proper names, factual data), neutral or formal manner of presentation, generalization, the use of arguments, multi-stylistic character. Publicistic style and other functional styles. Publicist style as a sphere of intersection with the style of fiction / essay, sketch, lampoon, satirical article/ and scientific style /commentary, review/. Elements of conversational and official styles. SubstylesRead MoreStylistic Potential of the English Noun16714 Words   |  67 Pageswords, their forms and their place in the sentence. This correlation of style and words influence greatly over the composition of linguistic units. Nouns are often very much needed in so-called bookish styles: the scientific prose, newspaper, publicistic styles and also that of official documents. That is determined by the necessity to name institutions, persons, their activities, etc. The use in the belles-lettres style is determined by the creative purpose of the author, the way he or she resolves

Analysis of Qantas and Virgin Airlines

Question: Describe about the Analysis of Qantas and Virgin Airlines? Answer: Company overview: Qantas as it is popularly called is the founding member of one world alliance. It is one of the largest airlines I the entire world. Its airlines files in the 80 destinations in around 20 varied countries. It is the only airline in the country of Australia in the global airline alliance. The company offers a wide variety of domestic network that serves various points Asia, the South Pacific, Europe, North and South America and Africa. (Oneworld.com, 2015) Virgin airlines is based in California. It has brand new planes and offers very attractive fares and have a top notch of the services and host a fun and an innovative amenities that reinvent the domestic travel through air. It has a number of facilities like the mood-lit cabins with fleet wide Wi-Fi, custom-designed leather seats, power outlets, and a video touch-screen at every seatback offering guests on-demand menus and countless entertainment options. The company has a number of awards attached with its name such as the Best Domestic Airline in bothCond Nast TravellersReaders Choice AwardsTravel + Leisures. Virgin America flies from San Francisco (SFO), Los Angeles (LAX), Boston (BOS), Cancun (CUN), Chicago (ORD), Dallas Love Field(DAL), Fort Lauderdale (FLL), Las Vegas (LAS), Los Cabos (SJD), New York (JFK and LGA), Newark (EWR), Orlando (MCO), Palm Springs (PSP), Portland (PDX), Puerto Vallarta (PVR), San Diego (SAN), Seattle (SEA), Washington D.C. (IAD and DCA), and Austin (AUS). (Virgin America, 2015) When an investor has to make a decision with regard to the company that he would choose to invest, he will definitely go for the calculation of many ratios that will equip him with making the right decision. This report aims at comparing the above stated 2 companies and then deciding which company would it be worthwhile to invest. Calculation of ratios: The following table shows the calculated ratios for Qantas: Amounts in $ in millions) Particulars 2014 2013 Short term solvency or liquidity ratios: Current assets 4,932.00 4,961.00 Current liabilities 7,525.00 6,647.00 Current ratio 0.6554 0.7464 Current assets - inventory 4,615.00 4,597.00 Current liabilities 7,525.00 6,647.00 Quick ratio 0.6133 0.6916 Efficiency ratios: Sales 14,197.00 14,608.00 Average debtors 1,316.00 1,273.50 Debtors turnover ratio 10.7880 11.4707 Cost of goods sold 11,320.00 11,061.00 Average inventory 340.50 370.00 Inventory turnover ratio 33.2452 29.8946 Profitability ratios: Net profit (2,843.00) 2.00 Sales 14,197.00 14,608.00 Net profit margin -20.03% 0.01% Net income (2,843.00) 2.00 Total assets 17,318.00 20,032.00 Return on assets -16.42% 0.01% Net income (2,843.00) 2.00 Shareholder's equity 2,866.00 5,840.00 Return on shareholder's equity -99.20% 0.03% Long term solvency or financing ratios: Total liabilities 14,452.00 14,192.00 Total equity 2,866.00 5,840.00 Debt to equity ratio 5.042568039 2.430136986 Total liabilities 14,452.00 14,192.00 Total assets 17,318.00 20,032.00 Debt to total assets 0.834507449 0.708466454 Market performance ratios: Basic earnings per share -128.5 0.04 Price of the share 1.26 1.34 Earnings per share -128.5 0.04 Price earnings ratio -0.009805447 33.5 2014 2013 Sales 14,197.00 14,608.00 Cost of goods sold 11,320.00 11,061.00 Expenses 8,477.00 11,059.00 Net profit (2,843.00) 2.00 The following are the calculated ratios in respect of Virgin: (Amounts in $ in millions) Particulars 2014 2013 Short term solvency or liquidity ratios: Current assets 1,234.90 981.70 Current liabilities 1,920.60 1,814.40 Current ratio 0.6430 0.5411 Current assets - inventory 1,198.80 951.90 Current liabilities 1,920.60 1,814.40 Quick ratio 0.6242 0.5246 Efficiency ratios: Sales 4,303.20 4,004.60 Average debtors 280.15 230.10 Debtors turnover ratio 15.3603 17.4037 Cost of goods sold 3,836.20 3,504.70 Average inventory 32.95 22.35 Inventory turnover ratio 116.4249 156.8098 Profitability ratios: Net profit (355.60) (98.10) Sales 4,303.20 4,004.60 Net profit margin -8.26% -2.45% Net income (355.60) (98.10) Total assets 4,679.30 4,547.10 Return on assets -7.60% -2.16% Net income (355.60) (98.10) Shareholder's equity 1,048.10 1,101.30 Return on shareholder's equity -33.93% -8.91% Long term solvency or financing ratios: Total liabilities 3,631.20 3,445.80 Total equity 1,048.10 1,101.30 Debt to equity ratio 3.464554909 3.128847725 Total liabilities 3,631.20 3,445.80 Total assets 4,679.30 4,547.10 Debt to total assets 0.776013506 0.757801676 Market perfromnace ratios: Basic earnings per share -11.4 -4.1 Price of the share 0.43 0.42 Earnings per share -11.4 -4.1 Price earnings ratio -0.037719298 -0.102439024 2014 2013 Sales 4,303.20 4,004.60 Cost of goods sold 3,836.20 3,504.70 Expenses 3,480.60 3,406.60 Net profit (355.60) (98.10) Meaning of the ratios and ratio analysis: Qantas Airlines: The following are the definitions of the various ratios: Current ratio: Current ratio is the measure that tells us as to what extent the current assets are able to pay off the current liabilities of the company. It is arrived at by dividing the current assets by the current liabilities. The ratio has reduced and the main reason for this is the decrease in the current assets and increase in the current liabilities. Acid test ratio: Quick or the acid test ratio is the measure to determine the extent to which the current assets, except inventory, are able to pay off the current liabilities of the company. It is arrive at by dividing the sum of cash, accounts receivables and short term investments by the current liabilities. The ratio has reduced and the main reason for this is the increase in the current assets and increase in the current liabilities. Accounts receivable turnover ratio: It is a measure through which the company estimates the number of times the company collects the balance in the accounts receivables account. It is arrived at by dividing the sales by the average of opening and closing accounts receivable. The ratio has reduced and the main reason for this is the decrease in sales and increase in the average debtors. Inventory turnover ratio: It is a measure that estimates the number of times a company replaces its inventory during a year. It is arrived at by dividing the cost of goods sold by the average of opening and closing inventory. The ratio has increased which is the result of the increase in the cost of goods sold and decrease in average inventory. Profit margin ratio: It is the ratio that is expressed between the net income that is earned by a company and the sales that are affected during that period. It is arrived at by dividing the net income by sales. The net loss has only increased due to the increase in the amount of net loss. Return on assets (ROA): ROA are the earnings that the company earns by investing its money in the assets of the business. This ratio tells us how effective and efficient the management is in using the assets of the company in order to generate revenues. It is arrived at by dividing the net income by the average of opening as well as the closing balance of the total assets. The return on assets is negative since the net loss has been incurred. Return on equity (ROE): ROE are the earnings that the company earns by investing the funds of the shareholders in the business. The more the return on equity, the better is the profitability of the business. It is arrived at by dividing the net income by the average of opening as well as the closing balance of the shareholders equity. The return on assets is negative since the net loss has been incurred. Debt equity ratio: It is a measure to ascertain the extent to which the equity as well as the liabilities of the company is used to finance its assets. It is derived by dividing the total liabilities by shareholders equity of the company. The ratio has increased as the result of increase in the total liabilities and decrease in total equity. Debt to total assets is the ratio that is expressed between the debt and the total assets of the company. The ratio has increased due to an increase in the total liabilities and decrease in the total assets. Earnings per share is the net profit that has been earned per share. There is net loss and hence, net loss per share. Price earnings ratio is the ratio that is expressed between the earning per share and the market price of the share. The PE ratio is negative since there is net loss. The following are the graphs for sales, cost of goods sold and expenses and net loss. Virgin Airlines: The following are the definitions of the various ratios: Current ratio: Current ratio is the measure that tells us as to what extent the current assets are able to pay off the current liabilities of the company. It is arrived at by dividing the current assets by the current liabilities. The ratio has increased and the main reason for this is the increase in the current assets and increase in the current liabilities. Acid test ratio: Quick or the acid test ratio is the measure to determine the extent to which the current assets, except inventory, are able to pay off the current liabilities of the company. It is arrive at by dividing the sum of cash, accounts receivables and short term investments by the current liabilities. The ratio has increased and the main reason for this is the increase in the current assets and increase in the current liabilities. Accounts receivable turnover ratio: It is a measure through which the company estimates the number of times the company collects the balance in the accounts receivables account. It is arrived at by dividing the sales by the average of opening and closing accounts receivable. The ratio has reduced and the main reason for this is the decrease in sales and increase in the average debtors. Inventory turnover ratio: It is a measure that estimates the number of times a company replaces its inventory during a year. It is arrived at by dividing the cost of goods sold by the average of opening and closing inventory. The ratio has decreased which is the result of the increase in the cost of goods sold and increase in average inventory. Profit margin ratio: It is the ratio that is expressed between the net income that is earned by a company and the sales that are affected during that period. It is arrived at by dividing the net income by sales. The net loss has only increased due to the increase in the amount of net loss. Return on assets (ROA): ROA are the earnings that the company earns by investing its money in the assets of the business. This ratio tells us how effective and efficient the management is in using the assets of the company in order to generate revenues. It is arrived at by dividing the net income by the average of opening as well as the closing balance of the total assets. The return on assets is negative since the net loss has been incurred. Return on equity (ROE): ROE are the earnings that the company earns by investing the funds of the shareholders in the business. The more the return on equity, the better is the profitability of the business. It is arrived at by dividing the net income by the average of opening as well as the closing balance of the shareholders equity. The return on assets is negative since the net loss has been incurred. Debt equity ratio: It is a measure to ascertain the extent to which the equity as well as the liabilities of the company is used to finance its assets. It is derived by dividing the total liabilities by shareholders equity of the company. The ratio has increased as the result of increase in the total liabilities and decrease in total equity. Debt to total assets is the ratio that is expressed between the debt and the total assets of the company. The ratio has increased due to an increase in the total liabilities and increase in the total assets. Earnings per share is the net profit that has been earned per share. There is net loss and hence, net loss per share. Price earnings ratio is the ratio that is expressed between the earning per share and the market price of the share. The PE ratio is negative since there is net loss. The following are the graphs for sales, cost of goods sold and expenses and net loss. Audit reports: Qantas: The auditor of the company is KPMG and it has issued an unqualified audit report. It states that the company has not contravened with any of the requirements as regards with the independence of the auditor that have been set out in the Corporations Act 2001 in relation with the audit and no contraventions have been made with relation to the applicable code of conduct. Further, as per the annual report, the financial statements give a true and a fair view of its financial performance during the year ended 30.06.2014 and complies with all the Accounting standards of Australia and the Corporations Regulations 2001. Further, it complies with all the Internal Financial reporting standards that have been stated in the notes. Virgin: The auditor of the company is KPMG and it has issued an unqualified audit report. It states that the company has not contravened with any of the requirements as regards with the independence of the auditor that have been set out in the Corporations Act 2001 in relation with the audit and no contraventions have been made with relation to the applicable code of conduct. Further, as per the annual report, the financial statements give a true and a fair view of its financial performance during the year ended 30.06.2014 and complies with all the Accounting standards of Australia and the Corporations Regulations 2001. Further, it complies with all the Internal Financial reporting standards that have been stated in the notes. Cash flow statements: Qantas: In respect of the cash flow statement, the company has earned from the proceeds from the disposal of plant, equipment during the year to the tune of $141 million. There are not much of the changes other than the above in the cash flow statement. Virgin: The company has earned an amount of $376.8 million towards the proceeds from the disposal of planta and equipment. Further, the company has spent a huge amount of money towards the acquisition of the net intangibles, interest in the joint venture. The cash flows from the investing activities includes an amount of $1041.4 million as borrowings. And net proceeds from shares. Conclusion: Ratio analysis helps an investor in ascertaining the investment that is secure for him and that could multiply in the future, but looking at these 2 companies one can easily conclude that none of the companies are worth an investment. An investor will always want his investment to grow and will hope that his investment receives a certain amount of a return in the end of each period. But after assessing the performance of both the companies, it would be right to conclude that none of the companies should be invested in. References: Oneworld.com, (2015). Qantas - one world. Retrieved 29 January 2015, from https://www.oneworld.com/member-airlines/qantas Virgin America, (2015). About Our Airline. Retrieved 29 January 2015, from https://www.virginamerica.com/cms/about-our-airline www.qantas.com.au, (2015). Annual report 2014. Retrieved 29 January 2015, from https://www.qantas.com.au/infodetail/about/investors/preliminaryFinalReport14.pdf www.virginaustralia.com, (2015). Annual report 2014. Retrieved 29 January 2015, from https://www.virginaustralia.com/cs/groups/internetcontent/@wc/documents/webcontent/~edisp/annual-financial-report-2014.pdf