Tuesday, May 26, 2020
Term Paper about What is Platonic Love
Introduction The fact that the society has been involved in advancing feminism and gender equality, there is a fact that gender cannot ignore; no man is an island. The love and want of a soul mate keeps every man and woman searching for the ââ¬Ëother halfââ¬â¢. However, if this is necessary for the human race, why is it that the purpose and the meaning of it has eluded us? From the Platoââ¬â¢s symposium, in the epoch when the seeking for knowledge was as a pathway to enlightenment, the term love was a concept that was not well understood. This symposium serves as a pamphlet that shows the guidelines as seen by the philosophers at the time of Plato. The intervention of the Greek gods in their speeches is interpreted to mean different aspects of love and even their effects on the people. The symposium is a gathering of academically diverse and actually wise men who share same mind about love. The love between women and men is disparaged as lewd and procreant and the love between boys and men are praised as beneficial to wisdom. Main Discussion What is Real Love ââ¬â Plato on Love Plato postulates that, humans are made up of three planes: Body (Soma), Soul (Psiche) and the divine consciousness/ spirit (Nous). In all these three dimensions, humans search for eternity and completeness. This is because as divine creatures, humans would have an innate wish to go back to their original state i.e. the state of union with God. From that, it can be deduced that, love is force that drives man towards the original condition- the creator. From the physical plane, beauty is a key attribute of the divine. According to Plato, people have a natural tendency to consider beauty and even to search for beautiful bodies. Gorgeous forms instigate the humans to spread the seeds of eternity so as to give life to another being who will continue apiece of those who brought him to life. In a higher realm, the psychological plane, Man has a natural tendency to seek for the divine and should feel encouraged towards upright people so as to give birth to moral virtues and even to spread the seeds of eternity through building projects and also reaching objectives that will end up leaving traces of their existence. Eventually, in the highest realm, love seems to be the sentiment that rolls back everything back to unity. So, as Plato defended, real love is when oneà finds another one whom he/she canà manifest love in the three levels of existence and in addition feel fulfilled in all the dimensions i.e. Physiological, physical and the spiritual planes. Ideals of Love in Platos Symposium Plato considers love as a necessary in the life of man that enables him/ her to acquire joy and courage while living or dead. What is love? How does it feel like? How does it come about? These questions are difficult to explain, yet they are somehow understood. The Platoââ¬â¢s symposium, which dates back in the start of the middle period, Plato introduced his Eros theory (Eros usually was translated to mean love). This dinner party had the discussion of love as the main topic. The notion of love was understood at the end of the party came about gradually. This transformed from all speakers who spoke at the party and this was in comparison of the whole process of understanding the love that Socrates was trying to explain in his own speech. It is in the same symposium that Plato introduces his Eros theory. Fro these dialogues the western culture was also discussed- for instance the image of two lovers as being the others half, which Plato assigns to Aristophanes in the Symposium. Besides, the ââ¬Å"ladder of love,â⬠through which a lover can ascend to direct cognitive contact with beauty itself. The Phaedrus reveals love as being the great ââ¬Å"divine madnessâ⬠through which the wings of the loverââ¬â¢s soul may sprout, allowing the lover to take flight to all of the highest aspirations and achievements possible for humankind. In both these two cases, Plato regards sexual or physical contact between the lovers as not only wasteful but also degraded forms of erotic expression. Since the goal of love/ Eros is real beauty and that real beauty is the form of beauty (what Plato calls beauty itself) so eros only finds its fulfillment in Platonic philosophy. He further postulates that, unless it channels its lo ve power into what he calls higher pursuits, which result in the knowledge of the form of beauty, eros is subject to frustration. It is form this reason there for that Plato thinks that, many people squander the power of love by restricting themselves to the pleasures of the physical beauty. Why do People Suffer for Love? From this point of view, it is effortless to identify the reasons behind unhappy relationships. Humans focus on the physical dimension of love that is seeking for only the physical fulfillment and in turn neglecting the other aspects of psychological and the spiritual. Where a couple can give rise to off springs in the physical realm, but they cannot give rise to virtues together, or even to be united in a higher plane, then according to Plato this is not true love. This is simply satisfaction of the instincts, which is not only temporal but also fades away in the long run. Unluckily, many become aware of the spiritual and psychological dimensions of love when itââ¬â¢s too late and also when the two people have taken different bearings. In such at times the couple is united by merely the obligations of their physical existence but spiritually they are not together. Is Platonic Love Impossible? Soul mates are people (couple) who walk together towards the superlative world, they are spiritually, physically and psychologically together- in that, they complement each other in each of the three realms of existence. Some people think that platonic love is sexless, but rather, it is love that is not commanded by instincts, not ruled by the satisfactions of the body, but a kind of love that fulfills the spiritual needs and that brings forth not only off springs but also virtues to the world. In the contemporary society, people are used to love that is just based on the physical realm, that this form of love that transcends the frontiers of the earthily or material life is related to the impossible love. May be the contemporary society would have a lot to borrow from the ancient world. References Michael, J. Platonic love: Poems. New York: Orchises Press, 1991. Plato, C. Plato on love. New York: Hackett Publishing, 2006. Plato, Christopher, G. The symposium. New York: Penguine Classics, 2003. Price, A. Love and Friendship in Plato and Aristotle. London: Oxford University press, 1990. Campos, Thais. What is Platonic Love ââ¬â Platos Philosophy and the Art of Loving. 10 Aug 2010. 9 October 2010 http://www.suite101.com/content/what-is-platonic-loveplatos-philosophy-and-the-art-of-loving-a260700#ixzz12535H6gi.
Sunday, May 17, 2020
The Most Single Parents are Mothers - Free Essay Example
Sample details Pages: 6 Words: 1933 Downloads: 9 Date added: 2019/07/01 Category Society Essay Level High school Tags: Single Parent Essay Did you like this example? According to the Single Parent Center, most single parents are mothers. Single fathers make up 2.5% of the single parent homes. The United States has about 14 million single parents. Donââ¬â¢t waste time! Our writers will create an original "The Most Single Parents are Mothers" essay for you Create order My twin sister and I only know life as siblings with a single mom who loves us. I come from a large family who has supported us since birth (Single Mother Grants). I would have loved to have had a two-parent home but that did not happen. My parents were 18 when they werent ready to be parents like so many teenagers who find themselves pregnant. My sister and I know, firsthand, the ups and downs of living in a single-parent home. Though our dad acknowledges us, our mom has to be two parents in one. Growing up in a single-parent home comes with lots of stress and benefits. Jennifer Wolf, in her article for the Very Well Family, talks about the misconceptions of single parenting. Some misconceptions are that single moms with children chose to be single mothers, they chose not to work and would rather receive public assistance (Wolf, n.d). My mom is a hard-working mother who has worked hard to provide for her children. From the moment that my mom found out that she was having twins, Ive been told how her life changed after that moment. My mom was a high school graduate and college-bound, but those plans were put on hold. My grandparents wanted all of their children to go to some type of college or university of their choice. My family members were heartbroken over the news but were determined to help mom deal with it. My mother wanted a two-parent environment for us but that never was never achieved. She had to learn that she could only do so much. With being born three months early, my mom found her with two preemie babies, my sister and me, who spent almost two months in the hospitals intensive care unit before coming home. We were high-risk infants with lots of medical problems and issues. My mom had no support from our father, no job, no income, and no medical insurance. The cost of having a baby is very expensive. Our birth cost over $20,000, in 1998, which didnt include our after-career (Corry, 2019). My sister and I spent weeks in the intensive care unit for babies and mom visited us daily. My dad visited occasionally. This only way for our dad to see us was in a form of a 45- minute drive. Mom had to worry and stress over not having one sick baby but two. She missed having that other parent for support and decision making. Single parents and their children can become dependents of public assistance and it seems like an easy option. My grandfather had family coverage insurance which covered my moms medical expenses. This was a needed benefit. Moms expectation was to receive support from our dad but that didnt happen. My grandparents did a lot to make sure that we had everything that we needed. Family support is very important during a time like this. We needed two of everything and had it. Single parents need so much support and because teen pregnancies arent planned, most times, neither parent knows what to do. The news of an unexpected birth is devastating when a teen has college plans after graduating from high school. This time can be so stressful for the parents-to-be, the grandparents and siblings of the expecting teens. Once we were home, there were lots of doctor visits, home visits from therapists, and other outside help and family supporters. All of these things were good for our mother and for us. Mom couldnt work but received income for having sick babies. This benefit continued until we reached junior high school. Before, long, dad was forced to pay child support. He wasnt very happy. By then, he was married and soon finished college. Our contact with him wasnt much during our first years of life. This rejection affected mom, making her really angry. Her anger and disappointment negatively, affect my sister and me. Our grandparents hated the negative interaction with our parents and worked to not pick sides. Caring for her children wasnt a choice for our mom. If she needed to go anywhere, she needed a babysitter. She also had to watch how she spent money. Once she moved out of my grandparents home, there were bills. Luxuries were very limited. She could only afford those things that were necessary. As we got older, we realized just how much she cried about her situation. She loved us and she saw the hurtfulness that we felt because of the bad relationship with our dad. We would reach out to him only to be disappointed. Children who are raised in a single-parent home are forced to go through life missing out on what its like to have both parents present in their lives. Family support is very important for single parents. My grandparents supported us in every way possible. Sometimes, there were school or other activities that included the absent parent but for my sister and me, we had uncles and a grandfather who filled in. Our school sponsored a program where you could have donuts with your dad. There were lots of kids at our school who were raised by single parents just like my sister and I. Our grandfather attended the breakfast with us. We were also a part of a cotillion that included a formal ball. Our uncles rented tuxedoes and chaperoned us. We badly, wanted our dad to see us all dressed up in formal gowns but it meant so much for our uncles to step in and support us. Our grandparents made sure that we had instruments to play in the school band, go on all field trips and play sports. Eve ntually, mom wanted to find a job and attend college. Mom tried both, while we were young but because of our doctors visits that were sometimes, 45 miles away, her wishes didnt last. We were admitted to the hospital sometimes due to illnesses related to being preemie babies. Mom chose to be a mom and take care of her responsibilities. She unselfishly put her plans on hold for us. She began taking a few college courses but had to stop for the same reason. It was hard trying to study at home. After taking care of her daily routine, she was too tired to keep up on her studies. She soon landed a job as a daycare worker at the YMCA. This was a blessing. My sister and I got to attend for free so mom wasnt charged for daycare. She was able to keep this job for several years. Once we began school, things were a lot easier for us. Once we were older, mom talked to us about our dad. There were times when she let go of her anger and he made a few visits. There was never court ordered visits so dad never showed a big interest in spending time with us. In some families, parental visits can become an ugly issue. Dad got married and his wife appeared to have a hard time with visits. Visiting didnt last but our pain and longing to be a part of his life did. In the meantime, life continued as mom was determined to go back to college. Adults attending college are, sometimes, better students than traditional students. Mom was another parent who dispelled the myth that a parent cant balance a job and family and return to college. My sister and I were good students because mom instilled in us, the values of having an education and being good citizens. Down through the years, her training of how to care for the house and ourselves paid off. She received an associates degree and went on to work on her Bachelors degree. She is just a few classes shy. FamilyDoctor.org in their Jan. 18, 2018 article states that single parenting is a challenge. I, totally, agree. The article suggests that parents should be active, have fun, use resources and make time for yourself (Staff, 2019). My mom did all of these things. She has wounds that healed and our family is proud of us. I have learned some good lessons and I still love both my parents very much. According to the, YOU MAY ASK YOURSELF: An introduction to thinking like a sociologist by Dalton Conley, the 3 theories that bring understanding to the idea of living in a single-parent environment are functionalism, symbolic interaction, and conflict theory. The textbook defines functionalism that various social institution and processes in society exist to serve some important function to keep society running (Conley, 2019). In other words, with living in a single-parent environment, that child has to other things in their life that keeps their mind of off it like relatives, church, going to school, where they live and the economics. I agree with because me coming a single-parent home, I have components mentioned above have kept me busy and really did not feel bad about just have one parent to support me but I have my family, church family and schoolmates that also support me in the processes. The other theory is symbolic interaction with from the text states is a micro- level theo ry in which shared meanings, orientations, and assumptions form the basic motivations behind peoples actions(Conley,2019). This definition makes it clear that in order to have family they, especially for two people get together have children together, does not mean they have to be married. You can have a family without saying I do. I also agree with this, my mom told me that she and my father were supposed to get married, but it never happened and do not know why. Instead, he went to college and married someone else and had another child. A lot times as a kid, I often talked about my parents and I was always questioned if my parents were together or married as if that was the norm to have a kid. The last theory is conflict, which the textbook informs that it is the idea conflict between competing interests is the basic, animating force of social change and society in general (Conley, 2019). Like I said before being married and having a family does not have the same meaning either d o they correlate with each other. For this these two ideas to bring forth what they are about, it is the environment and people that make up these concepts. As far as a family I feel, especially coming from a single parent home, you just need really great people in your life to support you and your achievements. People like grandparents, aunts and uncles, cousins etc and places like being a part of extracurricular activities as church and school can help build a better environment for a family. I just that type of environment around to build a family that supports and loves me. Coming from single-parent home has its pros and cons. It is not too bad because you literally have the attention of that one parent. Just having my mom in my life as my parent, she has done anything and everything from my sister and me to have a better life and make it feel as if we were missing out on anything as if we felt we were living in a two-parent home. Living in a single parent environment is nothing to be ashamed of and only means you have a lot more support you need from the people around you.
Friday, May 15, 2020
The Opening Sentence Of Immanuel Kant s Essay - 1060 Words
In the opening sentence of Immanuel Kantââ¬â¢s essay, ââ¬Å"What Is Enlightenment?â⬠he answers the question quite succinctly. In brief, Kant believed that ââ¬Å"enlightenment is man s emergence from his self-imposed immaturity.â⬠Furthermore, he added that ââ¬Å"Immaturity is the inability to use one s understanding without guidance from another.â⬠I considerably agree with his definitions, yet his annotations on immaturity in relation towards religion, the government, and the way people should live their lives are a bit obscured, impulsive and quite vague. Although I believe people should think for themselves and have an open-mind, I do not agree that that makes them qualified to live their lives without rules, regulations or guidance. The world is continuously changing. Every new age causes for new ways of thinking, new rules, new leaders, even new wars. Things canââ¬â¢t always stay the same and they donââ¬â¢t. What was okay 300 years ago is not okay today. What is okay today, will not work tomorrow. The world must change because people change. Throughout history we observe the many changes our country undertook; from slave ships in the seventeenth century to the 44th President of the United States, President Barack Obama in 2008. But what causes these changes? What gives people the knowledge and courage to stand for what they believe to be right and justified? And most importantly, what planted the ideas in the minds of people such as Marin Luther King, Abraham Lincoln, and John F. Kennedy thatShow MoreRelatedCognitive psychologyà . Essay5542 Words à |à 23 Pagesthrough the 19th century regarding whether human thought was solely experiential (empiricism), or included innate knowledge (nativism). Some o f those involved in this debate includedà George Berkeleyà andà John Lockeà on the side of empiricism, andà Immanuel Kantà on the side of nativism.[4] With the philosophical debate continuing, the mid to late 18th century was a critical time in the development of psychology as a scientific discipline. Two discoveries that would later play substantial roles in cognitive
Wednesday, May 6, 2020
The Intake Process - 998 Words
The intake process is the foundation upon which the structure of the therapeutic relationship is built, there are some important considerations counselors need to keep in mind (Sutton 2013). The purpose of an intake form is to gather past and present information for the therapist or counselor so they can have a better understanding of the client. The information is kept confidential and maybe used to assess client. Does it ask all of the necessary questions to determine what the clientââ¬â¢s presenting problem is? For the most part clientsââ¬â¢ problems were determined from the questions asked on the form that was chosen. The intake form inquired about clientsââ¬â¢ current emotional state and suicidal ideation. It directly asks the client what would they want to accomplish through their therapy session. The form asked clients if they have been through a traumatic experience. It also mentioned family history and history of domestic violence and substance abuse. The form also asked about general health, spiritual history, and personal relationship (i.e. Divorce or Living with Partner). The questions were designed for the clients to give detailed answers and enough information to determine the presenting problem. Although the form did ask several key questions, I find it rather shocking it did not ask about homicidal ideations. Are there too many or too few questions? Why or why not? There were to many questions for the client to answer in one sitting. This can have a negativeShow MoreR elatedUnderstanding the Patient Intake Process784 Words à |à 4 PagesUnderstanding the Patient Intake Process An essential part of the healthcare business is good patient /provider communication. To improve the patient/care-provider communication and the quality of healthcare services a facility could use the technology of the internet. Businesses in insurmountable numbers are using internet to improve their services. 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TheRead MoreThe Navajo Nation Division Of Social Services1088 Words à |à 5 PagesIntake Form Critique The Navajo Nation Division of Social Services (NDSS) intake form is used by three agencies under the NDSS umbrella for various services including child welfare for reservation residents, Indian Child Welfare for ICWA/state collaboration, local and off reservation adoption, as well as clinical treatment services. The intake form was developed in 2011 with the intent to gather and report Adoption, Foster Care, Analysis Reporting System (AFCARS) data to the federal government andRead MoreThe Effects Of Solution Focused Versus Problem Focused On Pre Treatment Change944 Words à |à 4 PagesSolution-Focused Versus Problem-Focused Intake Questions on Pre-Treatment Changeâ⬠(Richmond, Jordan, Bischof, Sauer, 2014) explores the measurable differences between utilizing a solution-focused intake questionnaire and the more common medical model-based diagnostic intake questionnaire used in most psychotherapeutic settings. The article covers two distinct studies of this comparison and pro poses the idea that utilizing the ideals of solution-focused therapy during the intake process can serve as a therapeuticRead MoreMediation Theory Essays : Mediation Theories1727 Words à |à 7 Pagesbe to first, trust the process, second control the process, and third implement listening skills. As mentioned, the mediator must be able to trust the process in which he/she has been placed to facilitate mediation. Yes, there can be instances where there might be temptation to skip steps to fast pass the mediation but this should not be done because such steps where created to facilitate health relationships. Additionally, the mediator must be able to control the process. The mediator is not a
Women s Rights And Health Care - 1713 Words
Women make up just slightly over half the U.S population (US Census Bureau, 2010) and should not be even considered a part of a minority group. The female population should acquire the same equal research attention as men do, especially when it comes to health issues. The unavoidable, yet quite simple realities of breastfeeding, menstruation, menopause, along with pregnancy require special scrutiny from medical experts. Those medical specialties are generally referred as gynecologists or obstetrics, who focus on the exclusive needs of a femaleââ¬â¢s reproductive health throughout their lifespan. Historically, the health needs of women have been disregarded as well as their fundamental rights. However, over the past few decades, it has grabbed the media and the governmentââ¬â¢s attention causing some major changes in support of womenââ¬â¢s rights and health care. Throughout the U.S history, women have fought a long journey in order to be treated fairly and equally. When women arrived to this country, they were seen as housewives who only served their families, nothing less and nothing more. As time progressed, many women started to disagree with the idea of being just housewives and believed they were capable of many great things such as having the right to vote, and being able to work outside of home. Eventually, it started to create inequalities of the legal statuses of men and women. Around the mid-nineteenth century, the womenââ¬â¢s right movement started bringing controversialShow MoreRelatedWomen s Health Care And Reproductive Rights1515 Words à |à 7 Pagesbeen one of the hottest topics concerning womenââ¬â¢s health care and reproductive rights. Tune into any presidential debate and youââ¬â¢ll notice candidates spending as much time discussing the topic as immigration, foreign policy, climate change, and gun control. There are a lot of misconceptions about the pro-choice movement but it can be explained in very simple terms. 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Financial Statements Of Kathmandu Holdings â⬠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.
Tuesday, May 5, 2020
Venus de Milo Essay Example For Students
Venus de Milo Essay Venus De Milo This graceful statue of a goddess has intrigued and fascinated since its discovery on the island of Melos in 1820. Is it Aphrodite, who was often portrayed half-naked, or the sea goddess Amphitrite, who was venerated on Melos? The statue reflects sculptural research during the late Hellenistic Period: classical in essence, with innovatory features such as the spiral composition, the positioning in space, and the fall of the drapery over the hips. Outline1 The discovery of a mutilated masterpiece2 Modern use3 References The discovery of a mutilated masterpiece The Venus de Milo was discovered in 1820 on the island of Melos (Milos in modern Greek) in the south-western Cyclades. The Marquis de Rivià ¨re presented it to Louis XVIII, who donated it to the Louvre the following year. The statue won instant and lasting fame. Essentially two blocks of marble, it is comprised of several parts which were sculpted separately (bust, legs, left arm and foot) then fixed with vertical pegs, a technique which was fairly common in the Greek world (especially in the Cyclades, where this work was produced around 100 BC). The goddess originally wore metal jewelry ââ¬â bracelet, earrings, and headband ââ¬â of which only the fixation holes remain. The marble may have been embellished with (now faded) polychromy. The arms were never found. Modern use The statue has greatly influenced masters of modern art; one prime example isà Salvador Dalisà Venus de Milo with Drawers. The statue was formerly part of the seal of theà American Society of Plastic Surgeonsà (ASPS), one of the oldest associations of plastic surgeons in the world. In February 2010, the German magazineà Focusà featured a doctored image of this Venus giving Europe the middle finger, which resulted in a defamation lawsuit against the journalists and the publication. They were found not guilty by the Greek court. References En.wikipedia.org. (2017).à Venus de Milo. Available at: https://en.wikipedia.org/wiki/Venus_de_Milo . Louvre.fr. (2017).à Aphrodite, known as the Venus de Milo | Louvre Museum | Paris. Available at: http://www.louvre.fr/en/oeuvre-notices/aphrodite-known-venus-de-milo . Penelope.uchicago.edu. (2017).à Venus de Milo. Available at: http://penelope.uchicago.edu/~grout/encyclopaedia_romana/miscellanea/venus/venusdemilo.html .
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