Tuesday, December 24, 2019

Should Abortion Be Murder - 868 Words

Abortion is Murder Have you ever lost a loved one or someone that meant a lot to you? If so, how did that make you feel? I’m sure you felt heartbroken or lost and you didn’t know what you were going to do. Imagine how you would feel if you were trying to bring a loved one into this world but you couldn’t. It wasn’t because you didn’t want to, it’s was because you were physically not able to. There are many women who want to have kids and make their family grow but because of their health issues they can’t or they aren’t capable of doing it. They would do anything to bring a little bundle of joy into the world. Then there are others that feel like it is okay to abort a baby because they don’t want it. When there are many options that they could chose instead of abortion. Why would you want to take an innocent life when there are many people who would love to adopt the baby? Abortion is murder because life begins at conception. A fetus is a h uman being, it has a heartbeat. Abortion is the termination of a human pregnancy, most often performed during the first 28 weeks of pregnancy. Also according to Medicine Net, an abortion is the premature exit of the products of conception (the fetus, fetal membranes, and placenta) from the uterus. People who are for abortion usually say that abortion is just a medical procedure. So therefore it isn’t murder. How is that when life begins at conception and you’re removing the fetus from the body? Onan Coco has proven to us with researchShow MoreRelatedShould Abortion Be Murder?2468 Words   |  10 PagesAbortion has been a longstanding public debate that has many contributing factors. Legislation, personal values, financial stability, and religious beliefs all play a pivotal role in determining whether or not abortion is considered to be murder. There are several articles that highlight abortion from the perception of individuals who support a woman’s right to have one. However, data supporting the notion that abortion is murder is insufficient. This is especially true for the perceptions of thoseRead MoreAbortion : An Act Of Population Reduction920 Words   |  4 PagesAbortion: Legalized Murder A resounding tune states that people make the world go around. It is understandable that old age, illnesses, accidents, wars, and many other disasters bring on reductions within the population. Yet, abortion as an act of population reduction is often a topic that many people would rather not discuss. Abortions account for 1.3 million deaths among unborn children yearly (â€Å"Abortion: Late-Term/Partial Birth 2). The purpose of this research is to argue that, with the exceptionRead MoreAbortion Is A Way For Women1726 Words   |  7 PagesKellsey Lodahl Abortion is Ethical Abortion is a way for women, or couples, to make the best decision they can for themselves and the unborn child if they are not ready to bring a child into the world. Allowing termination as a legal and ethical option lets women know they still have a choice when their world is turned upside down. The choice to abort a pregnancy allows women to remain in control of their bodies and makes women one step closer to becoming equal to men. I argue that it is ethicallyRead MoreShould Abortion Be Legal?911 Words   |  4 PagesAbortion, to some it is the murder of an innocent fetus with a heartbeat. To others it is considered an option to be freed from the responsibilities of parenthood. We all have different views that can be controversial to the opinions of others. Yet, there are proven facts and cases where making abortion illegal is the best decision. Propaganda for Prolife is everywhere, but is there enough to show the world how wrong abortion is? I believe there is not, yet there ar e some very emotional advertisementsRead More Should Abortion Really Be Legal? 769 Words   |  3 PagesAbortion is a critical topic that many people like to avoid arguing about. Abortion is currently legal and many â€Å"mothers† have aborted their baby. Abortion is a sensitive thing to consider and talk about for many, but it should be discussed and argued about. Abortion terminates a pregnancy after so much time has passed, that’s ending a life of another. Babies don’t ask to come into the world, but these doctors who are supposed to be saving lives are ending many of them. Abortion should not be legalRead MoreShould Abortion Be Legal Or Illegal?939 Words   |  4 Pagesheated issues is abortion. Abortion has been around at almost every point in American history. Consequently, since the Supreme Court decision of Roe v. Wade there have been approximately 57,762,169 abortions in America (â€Å"Are You†). This raises the question of should abortion be legal or illegal, and is this immoral or moral to do? The decision to have an abortion can be a difficult time in a woman’s life, but is not a moral way to end a pregnancy. Abortion in the United States should be illegal becauseRead MoreEssay on Abortion is not Murder in the right circumstances882 Words   |  4 Pages Abortion Is Not Murder under the Right Circumstances She was only twelve, only for a walk on the street right by her house when he got to her. The experience was terrifying and all she wanted to do was forget about it, forget about him on top of her, making her do things that should only be done with someone she loves. The rape is finally over and he lets her go after making her promise not to tell. A few weeks after the rape she still hadn’t told, but started feeling woozy and nauseous in theRead MoreAbortion is Murder Essay1424 Words   |  6 PagesAbortion is the termination of a pregnancy. It has been going on for many centuries. No one knows when the first abortion was because many of them were never documented. Approximately half of the women in the United States have had at least one pregnancy that they aborted (â€Å"Abortion In†). In the 1820s there were laws forbidding abortion after fourth month of pregnancy. Many feminist, such as Susan B. Anthony are against abortion. Susan B. Anthony was an American civil r ights leader in the 19th centuryRead MoreMedically Induced Abortions Are Murder1354 Words   |  6 PagesMedically Induced Abortions are Murder Abortion is the purposeful termination of a fetus, either naturally or medically (Abortion 2). In this instance, an unborn fetus perishes either through natural causes such as a miscarriage, or by medically induced methods (McFall 188). Medically induced methods are the most controversial of the two because a mother cannot control the natural circumstances of abortion, but medically induced methods are controllable and mothers hold full responsibility for endingRead MoreShould Abortion Be Legal? Essay1089 Words   |  5 PagesWhen the word abortion is heard, it is always associated with many negative things such as murder and inhumanity. However not legalizing abortion creates a huge problem for women around the world. Having a child takes consideration, planning and preparation and if pregnancy happens without any of this, why bother to have it at all? The reasons why abortion should be legal is that it supports the fundamental human rights for women by giving them a choice, it red uces crime by reducing the number of

Monday, December 16, 2019

You’re Fired Free Essays

Two words that people will go to extreme measures to never ever hear, pray, suck up to their boss and even†¦work hard. As frightening as these two words are, they play an essential role in the genius programme that is the Apprentice and honestly, those two words are the provider of my weekly supplement of entertainment. Have you realised just how downgraded television programmes have become? I have. We will write a custom essay sample on You’re Fired or any similar topic only for you Order Now The takeover of reality TV has completely lived up to new and changing consumer tastes but that doesn’t stop the show bosses of ITV from taking it too far. TV now is all about the fake tan, the drama of break ups and arguments. The Only Way is Essex, otherwise known as TOWIE (yes that’s the show that your children keep talking about) has officially taken over the meaning of television. The hair-tearing, teeth-wrenching-ly ridiculous programme means that I cannot turn on the TV without hearing â€Å"Well, jel.† Sorry, what? Thankfully, I have the Apprentice to keep me sane and just about alive. I’ve always found it most amusing to watch as the contestants introduce themselves â€Å"I’m better than unique; I’m naturally gifted in business,† claimed last year’s contestant Michael Copp who proved that he wasn’t so gifted in business after all when he was given the finger only 3 weeks into the arduous competition. The finger that I’m talking about, â€Å"the finger of dreaded doom† I think it should be called, is in fact Lord Sugar’s reputable gesture that does enough to send cold chills down my spine and leave contestants spluttering a combination of their tears and a part of their imperishable pride. Watching as they transform from the top dogs of the new business generation into helpless puppies that resort to pleading and begging in the hope that Lord Sugar will give them a second chance is simply hilarious; that is what I call pure entertai nment. The Apprentice is simply one of the best shows on TV at the moment which has managed to do the impossible in maintaining the qualities of good television; something which seems to have completely departed from our 40 inch television screens that now seem to lack purpose with the sheer amount of abhorrent and atrocious programmes that seem to occupy them. The Apprentice is the only programme around that is innovative and fresh; its concept is unique and actually meaningful – amazing, right? Unlike any of the other reality TV shows, the programme lives up to its purpose in showing us the truth and harsh reality behind business. It is just a touch of pure originality and excellence. It is becoming increasingly clear to see the importance that businesses have in modern society with successful businessmen having a tremendously important role in the world. The brilliance of this show is that is captures the truth about how business works in the real world and how you will really need more than just a dream to become successful. There aren’t many business gurus out there like Lord Sugar who will be willing to give people the opportunity to learn such essential skills in such an important sector of society. For the contestants to complete such gruelling tasks, gives them to chance to learn valuable skills that they will be able to manipulate in order to succeed. It’s not even just for the contestants; it’s an opportunity for people, especially young people sitting at home to learn about it too. I look forward to Season 9 and the next time that Lord Sugar sits down in the boarding room to announce â€Å"You’re fired†. Let the entertainment commence. How to cite You’re Fired, Papers

Sunday, December 8, 2019

Comparative Analysis of Financial Statements Between Two Companies free essay sample

The company with lower ratio, Reed Elsevier in our case, has higher debt burden. Even though it was much lower than competitor’s ratio, Reed Elsevier does not have difficulties generating the necessary cash to pay its interest obligations. The consistency of earnings is tremendously important in this case. If the interest coverage ratio would be below 1. 0, it would signal that the business is having difficulties generating cash to cover its obligations. Net Income from Continuing Operation After all of the expenses are deducted, the company is left with a figure called net income from continuing operations. This is a calculation of the profit from its continuing operations generated during the period. If we look at net income from continuing operations of Reed Elsevier, we can see increase by 302m due to increase in finance income, and disposal and other non-operating items. Net income from continuing operating of Thompson Corporation has also increased by 184m due to considerable decrease in net interest expense and other financing costs. Gross Profit Margin Gross profit margin will help us to understand company’s manufacturing and distribution efficiency during the production process. Gross Profit divided byTotal Revenue Reed Elsevier: 4,322 / 6,693 = 0. 6 Thomson Corporation: 2,021 / 7,296 = 0. 3 Reed Elsevier has a higher profit margin than Thomson and therefore appears to be more efficient. However, the information for Thomson is not as accurate as it should as the amount for Cost of Sales includes marketing and administrative expenses. Operating Margin Lets look at yet another indicator of management’s efficiency in these two companies and that’s is operating margin. Operating margin for the Thompson Corporation: 1,297 / 7,296 = 0. 7 Operating margin for Reed Elsevier: 1,296 / 6,693 = 0. 19 The operating margin of Reed Elsevier is a little bit higher, which means the company has lower fixed costs and a better gross margin. It gives company’s management more flexibility in determining prices and also provides an added measure of safety during tough economic times. Interest coverage ratio To better understand company’s short-term financial health, we can calculate interest coverage ratio for each of these corporations: Thompson Corporation has the following ratio: 1,263 / 167 = 7. 5 Reed Elsevier: 1,388 / 203= 6. The interest coverage ratio of Reed Elsevier is lower than that of Thompson’s. The company with lower ratio, Reed Elsevier in our case, has higher debt burden. Even though it was much lower than competitor’s ratio, Reed Elsevier does not have difficulties generating the necessary cash to pay its interest obligations. The consistency of earnings is tremendously important in this case. If the interest coverage ratio would be below 1. 0, it would signal that the business is having difficulties generating cash to cover its obligations. Net Income from Continuing Operation After all of the expenses are deducted, the company is left with a figure called net income from continuing operations. This is a calculation of the profit from its continuing operations generated during the period. If we look at net income from continuing operations of Reed Elsevier, we can see increase by 302m due to increase in finance income, and disposal and other non-operating items. Net income from continuing operating of Thompson Corporation has also increased by 184m due to considerable decrease in net interest expense and other financing costs. Net Income from Discontinued Operations? The amount shown on the income statement under discontinued operations is the profit made during the period from the businesses that will not be a part of the company in the future. The net profit for the year of Reed Elsevier is higher almost by 50% due to the profit made from discontinued operations. The net profit of the Thompson Corporation has also grown by almost 4 times, which is also due mostly to the earnings from discontinued operations. Net Profit Margin Now let’s see how much profit a company makes for every $ 1 it generates in revenue. Profit margins vary by industry, but all else being equal, the higher a company’s profit margin compared to its competitors, the better. Reed Elsevier: 1,713 / 6,693= 0. 26 Thompson: 1,096 / 7,296 = 0. 15 Return on Equity (ROE) One of the most important profitability metrics is return on equity. Return on equity reveals how much profit a company earned in comparison to the total amount of shareholder equity. It’s what the shareholders â€Å"own†. A business that has a high return on equity is more likely to be one that is capable of generating cash internally. For the most part, the higher a company’s return on equity compared to its industry, the better. Let’s calculate ROE for Thomson: the earnings for 2007 were 4,004, and the average shareholder equity for the period is 13,571, thus ROE= 4,004 / 13,571 = 0. 29 ROE for the Reed Elsevier: the earning for 2007 were 1,713. The total shareholder equity for the period is 4,032, therefore the ROE = 1,713 / 4,032 = 0. 42 *** Cash flow statement As another major component of the financial statement, cash flow statement reflects the cash and cash equivalent flows of an entity. Here we observe the two companies’ cash flow statement in detail. On Reed Elsevier, the cash flow is shown as below, which indicates the cash sources and uses from operating activities, investing activities, and financing activities. Cash Flow Statement – Reed Elsevier (Euro) By 31 December 2007, total net cash generated from operating activities amounted to 1,213m, after deducting tax and interest payments. However, the net cash from operating activities dropped by 93m against fiscal year 2006. We also see a positive status of cash flow as there was huge cash inflows of 2,674m from discontinued operations, resulting from selling off a major business segment of higher education (Harcourt Education). This facilitates the company’s focus on professional research field and also supports the company for further acquisition and development. With this additional source of cash, we have seen tremendous growth in the increase of cash and cash equivalents to 3,355m at the end of 2007. ### On Thomson Corporation: In the same Accounting period, total cash generated from operating activities in 2007 decreased by 309m, while at the same time, Thomson also made decisions on disposal of specific business units (law), thus generated huge amount of cash flows by 7,151m. In a similar scenario like Reed Elsevier, Thomson obtained tremendous amount of cash flow from disposal of business units, and we have good reasons to speculate the company will have big moves on acquisition or on investing. (Actual result: in 2008, Thomson acquired Reuters and strengthened its position in information industry. ) Cash Flow Statement – Thomson (US Dollars) Cash flow is a crucial financial indicator to show a company’s profitability and solvency. Lack of cash can be a big obstacle for the growth, but oversized cash flow can also be a burden if the company does not use it properly. *** Balance sheet Balance Sheet Reed Elsevier (Euro) Balance Sheet – Thomson (U. S dollars) The main purpose of balance sheet is to determine if a company is financially strong and economically efficient. Balance sheet tells us how much money the company has, how much it owes, and what is left for the stockholders. When looking at a company’s current assets, we need to pay special attention to the inventory. Inventory consists of merchandise that a company owns but has not sold. However, it can be sold in the near future, and can be turned into cash. But we also know that when inventory piles up, it faces two major risks. The first is the risks of obsolesce and another one is the risk of spoilage. Spoilage occurs when a product goes bad, this is a serious concern for companies that make or sell perishable goods. Since the companies in questions are providers of scientific, technical and medical information and solutions, it can not face the risk of spoilage however can be subjected to obsolesce, it actually loses value as time passes. Information provided by these companies needs to be constantly updated to keep up with technological advances. Thus, the faster a company sells its inventory, the smaller the risk of value loss. When we look at company’s balance sheet and make an informed decision about how much the inventory worth, we should base this decision on how fast the inventory is turned. We should divide current years cost of goods sold by average inventory for the period. Read Elsevier: 2371: ((368+943)/2) = 3. 6 It means Read Elsevier sells its entire inventory 3. 6 times a year. We do not know if it is a good indicator unless we compare it with the result for company’s competitor. Thompson Corporation has not inventory declared on its balance sheet. Reeds Elsevier clears its inventory 6. 3 times per year 365:6. = 101 days Working Capital Why do we need to know about working capital of a company? Because it reveals more about the financial condition of a business than almost any other calculation do. It tells us what would be left if a company raised all of its short-term resources, and used them to pay off its short term liabilities. The more working capital, the less financial str ain a company experiences. If company has enough working capital, we can clearly see if it has resources necessary to expand internally, or it has to turn to a bank for loan. Current assets – current liabilities= working capital Reed Elsevier: 5,570-5,260=310 Thomson: 9,678-3,239 = 6,439 Thomson’s working capital is much higher than the one of Reed Elsevier’s. Poor capital leads to financial pressure on a company borrowing and late payments to creditor. Current ratio Current ratio is another indicator of a company’s financial strength. It calculates how many dollars in assets are likely to be converted to cash within one year in order to pay debts that come due during the same year. Total current assets / total current liabilities = current ratio Reed Elsevier: 5,570 / 5,260 =1. 06 Thomson: 9,678 / 3,239 =2. 9 For most companies, 1. 5 is an acceptable current ratio. As the number approaches or falls below 1 (which means the company has a negative working capital), you will need to take a close look at the business and make sure there are no liquidity issues. Thomson has higher current ratio which reiterates its financial strength. *** Final thought All our calculations and observations i ndicate that both companies have no risk of bankruptcy. Reed Elsevier has acceptable current ratio, and Thomson’s current ratio is quite strong. Both companies have enough working capital. Even though both companies do not have financial issues, Thompson’s financial position appears to be stronger based on calculated ratios. Another interest trend we spotted is that both companies are working to repositioning, by disposing less profitable or strategically poor performing business units. With huge amount of cash at hand, both companies are looking for acquisitions to strengthen their competitiveness in respective fields. We should have enough reason to see future acquisitions or restructuring happening at the companies. Appendix Major Financial ratios Note: Due to the unavailability of some necessary data like share price at certain time, number of common shares at certain time, and tax rate, etc. , the ratios of P/E ratio, ROA are not available. ) 4Net income1713. 00 ROE (Return on shareholders euqity)0. 42 Net income4004. 00ROE (Return on shareholders euqity)0. 29 Shareholders equity4032. 00 Shareholders equity13571. 00 The shareholders equity in Reed is 4032 pound and the shareholders equity of Thomson is 13571 USD. If only compare these two numvers, it is obvious that Thomson shareholders investment is higher than Reeds.