Thursday, December 26, 2019

Rome Engineering an Empire Review

Rome: Engineering an Empire tells the story of the expansion of the Roman Empire by means of amazing engineering feats. One of the more impressive anecdotes of this History Channel production is that the Roman aqueducts procured more water for the city of Rome during the Empire than New York City could supply its inhabitants in 1985. The production is sleek, seamlessly flowing from historical period to engineering accomplishment to imperial biography, using on-site photography, drawings, and actors to recreate interpersonal relations. Roman Accomplishments in Construction Chronologically, the first engineering accomplishment featured in Rome: Engineering an Empire  is the creation of a great sewer system, the cloaca maxima, which allowed the hilltop villages to consolidate, but the story presented by Rome: Engineering an Empire begins with the end of the Republic and Julius Caesar, whose engineering marvel was the building of a 1000-foot wooden bridge over the Rhine River in 10 days for Caesars legions to cross. Military needs also dictated the construction of the famous roads of the Roman Empire. These roads werent straight just for the sake of speed, but because the Romans lacked surveying tools that would allow them to make curves. Roman aqueducts, based on simple physical principles, were also straight line constructions, tunnels through mountains, and bridges over valleys, with the famous Roman arch construction, used to limit the amount of material needed. Emperors and an Empire Although Claudius wasnt the only emperor to work on aqueducts, the program credits the emperor with the Anio aqueduct, while describing both his reign and his relationship with his wife Agrippina. This ties one engineering feat with the next, the pleasure palace of the Golden Palace (Domus Aurea), constructed by Agrippinas son, Emperor Nero. Neros murder of his mother ties in with a later segment on Emperor Caracalla who killed his brother before the eyes of his mother. Between these two emperors, Rome: Engineering an Empire covers the building feats and careers of the good emperors, Vespasian, Trajan, and Hadrian, builders of the Colosseum or Flavian Amphitheater; builder of a column celebrating his conquests and an early shopping mall with 150 storefronts, and rebuilder of the forum; and the wall up to 30 feet high in places that crossed the entire width of Britain. Rome: Engineering an Empire is available on DVD  from Amazon.

Wednesday, December 18, 2019

The Interesting Narrative of the Life of Olaudah Equiano...

Born in 1745, Equiano was born a member of the Igbo tribe in a village called Essaka in the kingdom of Benin. He describes Essaka as a remote and fertile village where slavery is a part of life. Born into a family of seven, Equiano is the youngest of six sons and the greatest favourite of his mother. One day, when he and his sister were left to mind their house while their people were gone to their work, they were both kidnapped and enslaved, violating the unwritten rules that slaves should only be acquired as prisoners of war or criminals. This day would change Equianos life forever and begin his experiences in slavery. After being kidnapped, separated from his sister, reunited, and then separated once again from his sister,†¦show more content†¦In England, Equiano had a very kind master who was also his friend. With Pascal, he journeyed to many European ports and fought for Britain on the naval ship in the Seven Years War. In Britain, he was hired to serve numerous different families and acquired many useful friends during this time. Equiano recalls a pleasant and safe time there, with a growing desire to act as the British. I could now speak English tolerably well, and I perfectly understood everything that was said. I not only felt myself quite easy with these new countrymen, but relished their society and manners. I no longer look upon them as spirits, but as men superior to us; and therefore I had the stronger desire to resemble them, to imbibe their spirit, and imitate their manners. During this period, he served a woman named Miss Guerins, who sent him to school where he gratefully learned to read and write. She was also the one who convinced Pascal to allow Equiano to be baptized and became his Godmother. With his recent education and much talk of freedom, or being delivered, Equiano was devastated when he was sent off once again. With Captain James Doran, he sailed to the West Indies and upon arriving at Montserrat, Equiano was sold to a Quaker merchant from Philadelphia named Robert King. Although King was another kind master, upon his merchant ships, which delivered cattle and food to the West Indies in exchange for carrying newly arrived African slavesShow MoreRelatedOlaudah Equianos the Interesting Narrative of the Life of Olaudah Equiano, or Gustavus Vassa, the African, Written by Himself1119 Words   |  5 PagesOlaudah Equiano s The Interesting Narrative of the Life of Olaudah Equiano, or Gustavus Vassa, the African, Written by Himself, is the story of the eponymous real-life character, Olaudah Equiano, his life, trials, tribulations and journey from slavery at an early age to freedom. For Equiano, it seems that slavery is almost a metaphysical phenomenon. His entire life is essentially characterized by the different experiences relating slavery, from Africa to the Middle Passage to plantation life inRead MoreSummary : Free Slave Voice 1397 Words   |  6 Pagesunderstood for we are many and evil is few. (OE) after reading the excerpt of â€Å"The Interesting Narrative of the Life of Olaudah Equiano, or Gustavus Vassa, the African,† it was then necessary to read the complete text. Upon completion of the reading, I found that it was somewhat troublesome because there is not a sense of urgency in the tone of his writing to help his fellow Negros out of their enslavement. The narrative does not provoke the reader to become alarmed at the plight of Negro slave but insteadRead MoreAmitav Ghosh the Hungry Tide and the Interesting Narrative of Olaudah Equiano5089 Words   |  21 PagesBoth The Hungry Tide and The Interesting Narrative Of Olaudah Equiano are tales of sociological hardships combined with a life bound to the sea. 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He begins his narrative with aRead More Jessica Rodriguez Essay1364 Words   |  6 PagesAccuracy in Equiano’s Novel Olaudah Equiano’s autobiography, The Interesting Narrative of the Life of Olaudah Equiano, or Gustavus Vassa, the African, Written by Himself, has become a very important piece of literature. Equiano established a new type of literature with this novel. It was the first autobiography/slave narrative ever written. Many other slaves, such as Fredrick Douglass, followed his example in writing autobiographies or slave narratives. Equiano not only gives detailed descriptionsRead More Olaudah Equiano or Gustavus Vassa Essay1022 Words   |  5 PagesOlaudah Equiano or Gustavus Vassa It was in 1758 when Olaudah Equiano was kidnapped from his home in Southeastern Nigeria and sold into slavery. Equiano was just eleven years old at the time and was forced to leave his Ibo religion, his family, and all else familiar. 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The autobiography begins with narrator transporting the reader back to his early youth. Equiano provides a very detailed description of his village life in Eboe, Africa. However, Equiano life and freedom is quickly taken from him, as he is snatched and thrust into the chains of slavery. Along Equiano enslavement he experiences religion, theories of the enlightenmentRead MoreOlaudah Equiano s Journey Of Being Enslaved Essay1875 Words   |  8 PagesOlaudah Equiano, The Interesting Narrative depicts one man’s journey of being enslaved to finally obtaining his freedom. The autobiography begins with the narrator transporting the reader back to his early youth. Equiano provides a very detailed description of his village life in Eboe, Africa. However, Equiano life and freedom is quickly taken from him, as he is snatched and thrust into the chains of slaver y. Along Equiano enslavement he experiences religion, theories of the enlightenment and theRead MoreOlaudah Equiano And The African724 Words   |  3 PagesKristy Derrett History 1310 TR 9:30 Olaudah Equiano, The Interesting Narrative of the Life Olaudah Equiano or Gustavus Vassa, The African. Written by Himself. (London: The Project Gutenberg eBook, 2005) In his book, The Interesting Narrative of the Life Olaudah Equiano or Gustavus Vassa, The African. Written by Himself, Olaudah Equiano describes his life from the time he was captured and enslaved at a young age to his journey to freedom. Throughout his book he recalls his culture back in Africa

Monday, December 9, 2019

Financial Statements Of Kathmandu Holdings †MyAssignmenthelp.com

Questions: 1. Provide a brief of the company (Name, year of establishment, history, background, the product/service they deal in) and also what year is under review? Try selecting the latest year? 2. Looking at the contents page and flicking through the report, which sections dominate the report? 3. Who are the directors? List three or four main directors along with a brief summary of directors report? 4. Who are the auditors? What is the auditors opinion? Provide a brief summary of auditors report? 5. Have sales increased or decreased (compare the year you have selected with that of the previous/preceding one)? Comment on the reasons for the change in the sales. 6. What is the net cash inflow (outflow) from operating activities? (See the companys cash flow statement). How has the companys net cash inflow changed from the previous year in terms of money and in terms of percentage? 7. What was the retained profit for the year? Has the company any borrowings, i.e. loans, debentures, etc.? 8. Based on the income statement, Balance sheet cash flow statement, calculate the following ratios and comment on the financial health of the company? Answers: 1. Brief introduction of Kathmandu Holdings Limited Kathmandu Holding Limited is the professional outdoor wholesaler. It was established in 1987.The company is hooked in designing, marketing, wholesaling of clothes and material for travel and adventure. The companys sector consists of the countrys like New Zealand, Australia, and the United Kingdom. It offers a range of garments like fleece jacket, waterproof jacket, shirt pants and footwear and socks. It also provides equipment consist of bags, sleeping bag, tents, camping accessories and travel accessories. The company works approximately 110 stores in Australia, over 46 stores in New Zealand and approximately 4 in the United Kingdom. The companys subdivision includes Kathmandu (U.K) Limited, Kathmandu Ply Limited, Kathmandu Limited, and Milford Group Holding Limited (www.kathmanduholdings.com, 2017). 2. Identifying the key aspect of the annual report Annual report of any company includes all the relevant and compulsory information for the users (both internal and external) of the report. The annual report specifically includes, directors report, interim report, media announcement, strategic performance report, etc. However, the interim report is the most dominating section of the annual report, followed by the directors report and media announcement (Zadek et al. 2013). Similarly, interim report is the most dominating section of the annual report of Kathmandu Holdings Limited. Financial statement and Auditor's report are the most significant part of it, since it brings material and required information for the users of the report. Here it has been found that the PWC has audited the financial statement of the company, stating that the company has followed the guidelines of AASB and the statement is showing true and fair view (de Villiers et al. 2014). The report has made individually to the companys shareholder. The audit work has been tackled so that it might shape to the companys shareholders the matter which are required to state to the shareholders for the review report and for no other desire. To the fullest extension allowed by the law, the company do not accept or guess the duty anyone other than the shareholder. 3. Identifying the key directors and analyzing the directors report The director is the prime of the organization, they are either appointed or elected, who mostly has the power and duties link to administration and management (Cassim, 2016). The three-significant director of this company are David Kirk, Xavier Simonet and John Harvey. The directors report analysis that majority of Kathmandus year ended sale are obtained from three major sales promotions each year appearing in the part of the months of March and April (Autumn), June and July (Winter) and December and January (Christmas). Among these three developments the Largest sales is Winter sale and the remaining two sales occur in the second half of the financial year. As the outcome, in the second half of every financial year the largest proportion of the Kathmandu sales and EBITDA is obtained. However, the fee structure of the directors is represented below in a diagram. Figure 1: Directors remuneration (source: www.kathmanduholdings.com, 2017) 4. Defining auditors, their opinion and discussing the summary of auditor's report Auditor is someone who is responsible for calculating the validity and security of a company's or managements financial statements (Tang et al. 2017). The only financial statement which was occurred by the Group that are estimated at the fair value are over the counter derivatives. These derivatives have all been resolve to be in the level two of the fair value position. As all the powerful inputs are needed to find out the fair value of these derivatives. Pwc has audited the financial statements of the company and found that the report has been prepared in relationship with group interest andaccounting guidelines. Thus, theAccounting firm, Pwc has given unqualified report. The report is individually made to the companys shareholder as a body (Christ et al. 2015). The audit work has been so that it might state to the companys shareholder, the matter which are required to state to the shareholder for the review report. The company do not accept or assume responsibility to anyone other than shareholder. 5. Comparative analysis of sales for the year 2017 and 2016 and explaining the reason behind the changes Based on the audited financial statements of Kathmandu Holdings Limited, it can be seen that the total sales for the year ended 31 January is almost similar to the previous year. Total segment sales in the Australia domain is around $ 279,704. The company specifically recognizes the sales whenever the payment is made (Ordanini, Parasuraman Rubera, 2014). However, the credit sales contribute 80% of the total sales. In addition, the group sales also contribute 80% of the total credit sales. It can easily be understood from the sales graph shown below, that how the company efficiently performed in the previous five years to increase sales. This, is the reason why Kathmandu Holdings have never faced losses in the past five years. Figure 2: Segment sales in the domain of New Zealand (source: www.kathmanduholdings.com, 2017) With respect to the above context, the sales revenue in the UK domain has faced struggle in increasing its sales, because the region has very strict belief in accepting the products offered by the company. However, the segment sales are well described in the context of three different countries. An operating is a part of an element that participates in business exercises which wins income and brings about costs and where the central leader audits the working outcomes all the time and settles on choices on asset allotment (Hambrick and Quigley, 2014). The Group is composed into three working portions, portraying the three land areas the Group works in. 6. Discussion on net cash flows of the company The operating cash flow for the year 2017 decreased significantly to $ 10,033, also the cash used in investing. Compare to 2016 and 2017 the net cash flow from operating activities has decreased from 24,187 to 10,033 because in 2017 they paid more to the supplier and the employee, they paid more income tax, also paid interest more as compare to 2016. Receipt from customers remained unchanged, payments to suppliers and employees slightly rose, but income tax and interest paid in the current year is slightly less. This made the operating cash flow less than 2016. However, the net cash used in investing activities has increased in 2017 compare to from (12,875) to (6,792), this is because they purchased less fixed assets, but they purchased more intangible assets. Moreover, proceeds from loans and advances considerably rose to $ 41,921. Similarly, the net cash (outflow) from financing activities has increased in 2017 as compared to 2016, because the company paid less dividend in the curr ent year, also provided less loan as compare to 2016. This is because the cash and cash equivalent is less as compare to 2016 (Ball et al. 2016). However, the computation of net cash inflows from operating activities is shown below. Figure 3: Changes in net profit after taxation with cash inflow (source: www.kathmanduholdings.com, 2017) 7. Discussing the debt and equity structure of the company Kathmandu Holdings total debt is amounted to $ 103,838, which consist of fixed interest-bearing liabilities of $ 51,595 and derivative financial instruments of $ 3,199 for the year 2017. On the other hand, total debt for the year 2016 was $ 48,591 which was less than the current. Thus, it can be said that the company is raising funds to finance their business operation. However, the total equity for both the year remained almost same, which includes unchanged total equity shares (Bradley and Roberts, 2015). Moreover, retained earnings slightly increased, but reserves and surpluses significantly rose in the current year. Therefore, it can be said that Kathmandu Holdings has efficiently managed its equity shares and performed up to the expectations of the shareholders. Since, the dividend paid by the company is considerably higher than that of previous year. However, the consolidated statement of changes in equity with respect to the debt and equity structure is given below. Figure 4: Changes in equity (Source: www.kathmanduholdings.com, 2017) 8. Computation of the financial ratios for identifying the financial health of the company KATHMANDU HOLDINGS LIMITED Profitability ratios Particulars 2017 $ 2016 $ Rate of return on net sales Operating profit / net sales 14830/196316 15139/195977 0.075541474 0.077248861 7.50% 7.70% Rate of return on equity Net profit / total equity 10045/303328 9410/305782 0.033115967 0.030773558 0.03 0.03 Earnings per share given in the annual report 4.9 cents 4.6 cents Liquidity ratios Particulars 2017 $ 2016 $ Working capital Current assets-current liabilities 107202 - 51930 123204 - 48591 55272 74613 $ 55272 $ 74613 Current ratio Current assets/current liabilities 107202 / 51930 123204 / 48591 2.064355864 2.535531271 2.0:1 2.5:1 Accounts receivable turnover Net credit sales/Avg. receivables ((196316/ (5399+7313)/2)) ((195977/ (7313+5031)/2)) 7.721680302 7.938148088 7.72 times 8 times Leverage ratios Particulars 2017 $ 2016 $ Debt ratio Total liabilities/total assets 103838 / 407166 119919 / 425701 0.255026206 0.281697717 25.50% 28.00% Debt to equity ratio Total liabilities/total equity 103838 / 303328 119919 / 305782 0.342329096 0.392171547 34.23% 39.21% Assets turnover ratios Particulars 2017 $ 2016 $ Assets turnover ratios Net sales / average total assets ((196316/ (407166 + 425701)/2)) ((195977/ (425701 + 413253)/2)) 0.117855552 0.116798418 0.12 0.12 Table 1: Financial ratios (Source: Self-created) Based on the computation of different financial ratios of Kathmandu Holdings Limited, for the year ended 31 January 2017, relevant information regarding the financial health of the company have been found, which are commented below. Companys return on sales and return on equity both remain almost same, but the return on sales slightly declined by 0.2% in 2017. Thus, it can be concluded that company is moderately doing well, but it need to put more focus on its unnecessary expenses (Delen et al. 2013). However, the current ratio has shown satisfactory result in 2017, which meet the industry standard of 2:1, but the working capital and accounts receivable turnover declined in 2017 to $ 55272 and 7.72 times respectively. Thus, it can be said that the company is still struggling in paying off its debt obligations. However, the liquidity of current assets gives a sense of relief. On the counter part, the organizations debt-equity mix is quite high, indicating that the entity is largely relying on the debt capital for financing their operation (Kou et al. 2014). However, the assets turnover ratio remained unchanged, indicating that the company is quite stable in generating sufficient revenue with its assets. References Ball, R., Gerakos, J., Linnainmaa, J.T. and Nikolaev, V. (2016). Accruals, cash flows, and operating profitability in the cross section of stock returns. Journal of Financial Economics, 121(1), pp.28-45. Bradley, M. and Roberts, M.R. (2015). The structure and pricing of corporate debt covenants. The Quarterly Journal of Finance, 5(02), p.1550001. Cassim, R. (2016). Contesting the removal of a Director by the Board of Directors under the Companies Act. South African Law Journal, 133(1), pp.133-159. Christ, M. H., Masli, A., Sharp, N. Y., Wood, D. A. (2015). Rotational internal audit programs and financial reporting quality: Do compensating controls help?. Accounting, Organizations and Society,44, 37-59. de Villiers, C., Rinaldi, L. and Unerman, J. (2014). Integrated Reporting: Insights, gaps and an agenda for future research. Accounting, Auditing Accountability Journal, 27(7), pp.1042-1067. Delen, D., Kuzey, C. and Uyar, A. (2013). Measuring firm performance using financial ratios: A decision tree approach. Expert Systems with Applications, 40(10), pp.3970-3983. Hambrick, D.C. and Quigley, T.J. (2014). Toward more accurate contextualization of the CEO effect on firm performance. Strategic Management Journal, 35(4), pp.473-491. Kou, G., Peng, Y. and Wang, G. (2014). Evaluation of clustering algorithms for financial risk analysis using MCDM methods. Information Sciences, 275, pp.1-12. Ordanini, A., Parasuraman, A., Rubera, G. (2014). When the recipe is more important than the ingredients: A qualitative comparative analysis (QCA) of service innovation configurations.Journal of Service Research,17(2), 134-149. Tang, F., Tang, F., Ruan, L., Ruan, L., Yang, L. and Yang, L. (2017). Does regulator designation of auditors improve independence? The moderating effects of litigation risk. Managerial Auditing Journal, 32(1), pp.2-18. www.kathmanduholdings.com, (2017). Available from: https://www.kathmanduholdings.com/wp-content/uploads/2017/03/1H-FY17-ASX-release.pdf [Accessed on 11 Sep. 2017]. Zadek, S., Evans, R. and Pruzan, P. (2013). Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge.

Monday, December 2, 2019

You Fit Into Me free essay sample

Then, the reader is aware of something uneasily vibrant in the words â€Å"an open eye,† an strange one for a common fact of hurt, and an abnormal disturbance of discipline into a realm usually consecrated to the feelings(4). This poetry come from the poet’s desire to make contact with a lover, a relative, or a friend. The first stanza, the writer used â€Å"you fit into me† making the speaker’s voice to created a vivid sight of being in love. The person who reads is persuaded to see in its mind’s eyes a symbol of love and connection (1). The words gives an impression of a eeling try to find an understanding of that moment. In the second stanza, â€Å"like a hook into the eye† concept referring a strong ineffable feeling toward another person (2). For an example, the Christians’ belief is love toward one another. It can be someone who has come to assist you in your spiritual growth by showing you more about yourself and offering you ways to open your heart another is a soul connection which is like agape love. We will write a custom essay sample on You Fit Into Me or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The third stanza â€Å"a fish hook† interrupts the visions of happiness shifting it into a fantasy of cruelty and excruciating pain (3). The poet mentions â€Å"a fish hook† specifically ecause it has a cutting remark that make it impossible to pull it out and in the path it entered (3). It makes one squirm with horror- the contrast is so unexpected and extreme. It helps the reader to think more carefully about the subject matter. The fourth stanza, â€Å"an open eye†, make known a piercing remark to whoever inflicted such damage must not to be ignored. The poet expresses an tortured approach at the poet’s blindness. The reader might claim that the poet tries to make contact to the reader because of the crucial isolation of the self. This is a struggle alongside an nnoticed but heavy presence. It is clear observations on the ignored, unseen abuse, and oppression of the woman that has been torn between sexual and emotional relationships. Oppression is more than just a phase people go through. It is a powerful reality and people do not realize its effects. There is great sadness to the one before the last line with its repetition; here is a token of distress and misery: â€Å"a fish hook, an open eye. † It is obvious the poet talking to self more than to its lover or a friend. Although this poem is sarcastic, the poet’s aspiration to speak with herself by eeing her mirror image in words. Behind a seemingly perfect idea, there is a nauseating realism that her imagery portray. Being in love might be impulsive, but its moving consequences suffer and rarely leave the person in the same manner they were prior to the relationship. Anais Nin, Cuban-French author, quoted heartbreak at the best. The individuality was of its theme was unique: Love never dies a natural death. It dies because we dont know how to replenish its source. It dies of blindness and errors and betrayals. It dies of illness and wounds; it dies of weariness, of withering, of tarnishing.