Life and Faith of Flannery O'Connor Research Paper

Life and Faith of Flannery O'Connor - Research Paper Example The influence had been developed with her participation in the Roman Catholic Church. 2. As a qualified social scientist, O’Connor used symbolism and imagery that had been developed in her creative aspect. She had been an amateur writer and editor who had started expressing her writing skills within the qualified agencies. 3. Majority of the scenes that she had created in her works had been from the Southern region where she had emanated from with the struggle between spirituality and unholy concepts. Conclusion: O’Connor had been an intelligent and creative writer who had used sharp imagery and symbolism in her works. The use of religious intuition and strange characters also generated the development in the plot within her short stories. Introduction In the development of any writing, the author depicts certain qualities to issue their identity. Flannery O'Connor had advanced the American literature style to include aspects that accorded the identity needed to advance the development of stories and literal skills. She also presented her literal skills in completing variable commentaries and followed the style in the Southern Gothic technique to include gross characters. The artist intuition to include religion and beliefs in their writings also favored the outcome that presented a distinct ploy development. O’Connor presented her faith in the writings that she completed that held the Roman Catholic beliefs. Most plots that had been developed predicted the beliefs of the author towards the societal setting. Apart from the entertainment provision of the literal works, the plot advanced served as sources of inspiration and educational lessons to the readers. O’Connor had been consistent in her writing to suggest the moral behavior in the society and present the adversity of faith in reconstructing the broken norms (Scott 61). Most of the stories that she had written sought to present reformations needed to create stability within the societal setting as she completed progress into a righteous individual. Through Flannery O’Connor’s short stories, the readers are able to gain incentive on her faith and the lifestyle that the she had upheld. O’Connor’s stories had been created to advance religious aspects to present God’s works within the societal setting. She had been an established Roman Catholic follower and had the knowledge that her readers had been from a wider religious setting. She had the knowledge that individuals shared varied faith and sought to present moral behavior in the completed writings (Kirk 125). She achieved the fete through completing plot development in holding shocking, with mostly chaotic and bizarre characters. She presented the regional context in the generation of the characters that were applied in a colorful and organized plot development. O’Connor polished the setting in her stories through rich symbolism and manipulation of the words that i ssued direct comparison with events in society (Orvell 128). She had advanced her efforts of developing her writing career through early education qualification in social science, while completing duties as the editor in her leisure time. Although she had suffered from lupus, she advanced the prospect of completing stories that explained the need to uphold the necessary moral standards in the society. The fictional writings had been completed to offer the needed measures to advance spiritual consideration as she

We should provide food for the poor Essay Example | Topics and Well Written Essays - 500 words

We should provide food for the poor - Essay Example Beri beri primarily results from lack of vitamin B or thiamin. Poor people who suffer from malnutrition have a high likelihood of developing beri beri, as well as other deadly diseases such as anemia and scurvy (Karlan & Appel, 2012). Diseases increase the likelihood of nutritional deficiency; therefore, poor people are at great risk of malnutrition. In addition, poor people, especially in underdeveloped and developing countries also die as a result of problems with the land they live on and till, for instance, famine and drought are known to cause massive losses of human lives amongst poor people. Children are the most affected group of people in the event of such tough climatic conditions. To date, famine is one of the most common causes of death in underdeveloped and developing countries. Most of these deaths occur among children who often receive small food portions if any, despite the fact that they need it the most since they are still growing. During tough climatic conditions such as drought and famine, countries’ food supplies decrease substantially (Karlan & Appel, 2012). Poor people, especially those in underdeveloped countries suffer all these problems, and it is up to the privileged members of the society to assist them. It is quite possible to deter the suffering and death or poor people as a result of inadequate food and malnutrition. People should give sufficient food supplies to poor people because all human beings are entitled to lead healthy and fulfilled lives, which includes having sufficient food quantities and quality. From an ethical point of view, people should provide food to the poor since it is the morally upright thing to do. Ethical p rinciples such as utilitarian principles advocate for people to give up their interests for the wellbeing of the greatest number of people. Sacrifice, in this sense, does not mean giving to the poor more than a person can afford, but rather means giving up something of value to oneself in

Reflective Review about myself Essay Example | Topics and Well Written Essays - 2500 words

Reflective Review about myself - Essay Example It is here that my passion for electronics was triggered. Learning a new language was also fun, and then joined school in International school of Frankfurt. Oh! What more could I ask life was fun. After school, I would rush home for music training. I knew how to play piano and play chess with my mum who was and is still a great fan of Manny Pacquio; and they coincidentally share the nationality of Philippines. She could teach me if I did not know how to lose, I would know how to win. After winning a few games, my interest grew for chess as it did for electronics. My mother would beat me in the game of chess and in my early days, I would get very frustrated. But after winning a few games, my interest grew and I became a pro. In school, my interest for electronics would not stop, having met my best friend Odonkor. Later, I would travel to Berlin to visit Volkswagen, and there is where I knew that technology would be part of me because my heart would always be at peace. At home, I would dismantle an electronic only to rebuild again. It would always trigger me in doing it more and more, and in the end I lost count of how many times I would do this. I took this behavior to school where together with one of my friend, Odonkor who became my best friend, would compete to see who would repair a phone or a laptop faster than the other. Oh, how I loved beating him in assembling. I was a great admirer of the Play station games and this was also one reason that I always treasured school holidays, as I would play from morning to dusk; as they say childhood dreams are made of this. My performance in class was awesome as I was always among the top five students in class and would always top in science and mathematics though I did not like languages. I found the subjects boring but I had no choice but to study them. I remember group discussion in class was not my interest and I preferred individual assignment. Though back at home, my parents encouraged

Geographic Setting Of India History Essay

Geographic Setting Of India History Essay The Indian subcontinent is a large peninsula. It is surrounded on three sides by : the Arabian Sea, the Indian Ocean, and the Bay of Bengal. In the north, the Himalayan Mountain separate India from the rest of Asia. The towering Himalayas form a nearly impassable barrier that is 1,500 miles long. The rugged Hindu Kush Mountains on the Northwest also present barriers to travel. These geographic barriers allowed the first Indian civilization to develop mostly on its own. Yet India was not totally isolated. Determined invaders pushed their way through steep passes, such as the Khyber Pass in the Hindu Kush Mountains. Indian traders carried goods through the mountain passes to the Middle East and China. Furthermore, the surrounding seas served as highway for commercial and cultural contact. The vast Indian subcontinent has many diverse geographic features. The three major regions are: the Northern Plain, the Deccan Plateau, and the Coastal Plain. The three great rivers -the Indus, Ganges, and Brahmaputra flows through the Northern Plain. These broad and slow rivers flow from the snow-covered Himalayas. Together with their tributaries, they supply water for farming and for transportation across the Northern Plain. The fertile soil of the river valleys supports extensive farming. For these reasons the Northern Plain became the home of the first Indian civilization .Later ,invaders set up powerful empires in the Northern Plain. As a result ,the area has played a dominant role in Indian history. The Deccan Plateau is the triangular shaped area, south of the subcontinent. The Vindhya Mountains separate the plateau from the Northern Plain. The Deccan Plateau is bordered on the west and east by long mountain ranges called the Western and Eastern Ghats. Because it lacks the snow- fed rivers found in the north, the Deccan Plateau suffer from droughts ,which make farming difficult. Along the eastern and western coasts of India lie narrow coastal plains, which supports both agriculture and fishing .Although India has few good harbors ,many coastal people of India were seafarers who traded with people in other parts of Asia ,Africa and the Middle East. The chief feature of the Indian climate is the monsoon, a seasonal wind system from June until September , the summer monsoon blows from the Southwest. It picks up moisture over the Indian Ocean and drops torrential rains on the coast and on the Northern Plain. From October to May, the winter monsoon blows from lands to the northeast. Indias hot and dry season reaches its peak during May and are commonly felt in the Northern Plains. Ruins of Harappan Civilization Every year , the people of India wait anxiously for the summer monsoon to bring desperately needed moisture to the parched farmland. When the rain comes, temperature drops ,and crops spring to life. If the monsoon is late ,crops fail ,and food shortages result. The heavy rains can cause destructive floods especially in the lower Ganges Valley. Archeologist discovered traces of ancient civilization in the Indus River Valley . Excavations have revealed that this civilization developed about the same time as the early Egyptian and Sumerian Civilizations. The Indus Valley covered an area larger than the Old Kingdom of Egypt (1,500 km.).Two of its cities ,Harappa and Mohenjo-daro lie close to rivers and digging can cause flooding. Despite these handicaps ,archeologists have uncovered some valuable information. The Two Cities The ruins of Harappa and Mohenjo-Daro reveal that they are products of careful planning. Wide straight streets divide residential areas into square blocks. Excavated were houses ,granaries and public halls. There was a sign of a sewer system. Walled fortresses in the towns provided protection. With well-planned cities as Harappa and Mohenjo-Daro, the people might have had a knowledge in surveying and geometry. In addition to this, it could have a strong central government who could have supervised such careful planning and construction. Government and Religion Scholars assume that a priest-king headed the government, and the rulers must have a considerable power because the government exercised strict control. They must have controlled the construction of new buildings and established standards of weights and measures. Like the Egyptians and Sumerians, the people of two cities were polytheist. Statues and masks show that they worshiped a mother-goddess. They also revered sacred animals such as the bull and certain sacred trees. Think and Explain What environmental challenges did the farmers of the Indus Valley face? Economic Life Agricultural economy thrived in the Indus valley civilization. On lands surrounding the cities farmers constructed dams and levees to channel water from the rivers to crops of wheat and barley. Food surpluses supported the large population and prompted the growth of trade. A merchant class acquired wealth from trade and commerce in the cities. Merchants exported cotton cloth to places as far as Mesopotamia, gold jewelry stone carvings of animals. End of Indus Valley Civilization Indus Valley civilization began to decline many years before it finally ended about 1500 C.E. Most authorities believe that about 1500 C.E. the Aryans invaded the Indus valley. When the Indus Valley fell, the people fled to other parts of India. About 1500 C.E the civilization was almost forgotten. Like many nomadic people ,the Aryans swept into India through the passes of the Hindu Kush Mountains. Their fierce nomadic herds had come originally from the region between the Black and Caspian Seas north of the Caucasus Mountains. The newcomers already knew the use of iron and the use of horses that gave them superiority in warfare. They came in contact with the Dravidians .These Dravidians were probably the survivors of the Indus Valley civilization. Their civilization, as revealed from the remains of the town, show a static society. In time, the fusion of Aryans and the Dravidians led to the rise of a new pattern of Indian life. The Aryans introduced the caste system in India. Aside from Aryan invasion,flooding was also cited as the cause of decay of the Indus Valley civilization.Recent studies also show that complex ecological change /climate change which led to famines forced inhabitants to leave their well planned cities. Think and Respond How could natural disasters have contributed to the decline of Indus valley civilization? What ecological problems does the world face today? Ensure Ancient India Geography Indus Valley Civilization Expand http://palomeitz.googlepages.com Excel Identify the correct answer. The chief feature of Indian climate is _____________________. The first civilization in India was developed in ______________. The mountain separating India from the rest of Asia is ________. The natural phenomenon that makes farming difficult in the Deccan Plateau was ___________. Mountain separating Deccan Plateau from the Northern Plain is ________________. Prove: A country can be isolated from other parts of the world by its geographic barriers.Give example. __________________________________________________________________________ __________________________________________________________________________ Respond to Essential Question The earliest recorded civilization in India began in the near fresh water source -the Indus River. Make Connections Imagine that you are an archeologist digging in the Indus region. Write a wish list of the three items you would like to uncover to learn more about the Indus Valley civilization

Symbolism of the Forest in the Scarlet Letter

Symbolism of the Forest in The Scarlet Letter In The House of Seven Gables, Nathaniel Hawthorne once wrote, â€Å"For what other dungeon is so dark as one’s own heart! What jailer so inexorable as one’s self! † Hawthorne asserts that every individual becomes a hostage of his or her own heart. This idea is displayed throughout The Scarlet Letter to portray how Puritans lived under the constant repression of the Puritan society. Puritan society lived by laws that allowed no means of freedom or happiness and kept their citizens under a strict moral law code.The Puritan civilization imprisons members of society to the point where they are crying out for freedom. Therefore, hostages of his or her own heart embark on a journey to free themselves. This is displayed continuously in The Scarlet Letter through its use of the forest. In the novel the forest consists of multiple meanings. It serves as another world apart from the Puritan society, and it provides a haven in w hich people break free from the social order.Throughout The Scarlet Letter, Nathaniel Hawthorne presents the forest as a symbolic figure to exemplify free will, bring forth the natural personalities of the characters, and to represent a dark civilization within the Puritan society. First, the forest is a symbol to epitomize free will in The Scarlet Letter by presenting the forest as a safe haven with no rules or individuals who scrutinize every action being made. Thus, the townspeople approach the forest to reign free with their desires and longings.For example, Hester longs to meet Dimmesdale and determines that the forest is the safest place as she is allowed to meet with him without the town knowing. As Hester and Dimmesdale greet each other, â€Å"†¦it was like the first encounter, in the world beyond the grave, of two spirits who had been intimately connected in their former life, but now stood coldly†¦Ã¢â‚¬  (Hawthorne 198). For the first time in seven years they a re able to meet with each other in private without needing to worry about being caught. Surrounded by the twilight in the forest, Hester and Dimmesdale slowly start to open up to each other.They freely begin to talk about starting a new life with each other as a family, and Hester slowly starts to become blissful. Hawthorne’s purpose here is to display how the forest functions as a world of happiness and love, and so the forest’s role is to create a free world without any fear. The forest allows these two young lovers to freely reunite and be happy together. Where else, the rest of the novel surrounds itself in an aura of gloominess, this one scene in the novel permits Hester and Dimmesdale to be filled with love and joy.Also, during her conversation with Dimmesdale, Hester impulsively takes off the â€Å"A† upon her chest. It is the first and only time in the novel where Hester allows herself the freedom to remove the badge of shame. She â€Å"†¦heaved a long, deep sigh, in which the burden of shame and anguish departed from her spirit, oh exquisite relief! She had not known the weight, until she felt freedom! † (Hawthorne 211). The forest lets Hester choose whether she agrees with the Puritan society or if she is against it.Her action of taking the â€Å"A† off represents her choice in breaking apart from the Puritan civilization. The Puritans view the â€Å"A† as a symbol that represents what they deem to be right, and when Hester takes it off her chest she is breaking free from what society thinks about her. Hester’s courage to meet with Dimmesdale and the removal of the â€Å"A† represents how the forest exemplifies free will. Secondly, the forest also manages to bring out the natural personalities of the characters.One of the characters Hawthorne uses to demonstrate this is Pearl. To Pearl, the forest is her best friend, a place where she is truly accepted. Hawthorne states, â€Å"The truth se ems to be, however, that the mother-forest, and these wild things which it nourished, all recognized a kindred wildness in the human child† (Hawthorne 213). In the forest, Pearl can be as bright and joyful as she wishes because the forest acknowledges her for who she is- a moody, curious, care-free, innocent, and intuitive child who also happens to be a social outcast.The forest also brings out her personality because of her connection with nature. Pearl is the romantic character in the novel due to her personality traits. She enjoys life and is constantly curious about the unexplainable, such as the identity of her father and the â€Å"A† on her mother’s chest. In the forest, she is accepted as a friend by all the animals, and the light constantly chases her wherever she goes. The light represents truth and purity. It constantly surrounds Pearl because she is an innocent and also a child who had no doing in the in her parents committed. A second character who br ings forth their inner traits in the forest is Hester. Hawthorne uses the forest to give life to Hester and permits Hester to be herself again. She is first introduced as a beautiful, compassionate, and honest woman, but as the situation with the â€Å"A† becomes more grave Hester slowly starts to lose the characteristics she once possessed. After seven years of suffering humiliation and punishment, Hester covers her hair under a cap and her beauty and warmth are now hidden beneath the â€Å"A† on her chest.However upon her secret rendezvous with the reverend, Hester takes off the cap on her head and all at once the air about her gradually starts to change. She becomes the person she once was, and her â€Å"†¦ sex, her youth, her whole richness of her beauty, came back from what men call the irrevocable past, and clustered themselves, with her maiden hope, and a happiness before unknown, within the magic circle of this hour† (Hawthorne 212). She regains her sexuality, and not only does she become the person she was seven years ago, but symbolically, she removes the strict moral code of the Puritan society.Even though it is for a short period of time, the forest gives her the audacity to be herself again. The last character who brings forth their natural personality in the novel is Dimmesdale. He starts to regain himself in the forest upon his meeting with Hester, and for the first time in the novel, Dimmesdale is happy and optimistic. Just as Hester and Dimmesdale are conversing about their escape to restart their lives with Pearl, Dimmesdale begins to believe in happy endings and his concern for what society desires dissolves for a moment in the woods.The forest, in the end, brings out the natural individuality of the characters of Pearl, Hester, and Dimmesdale. Finally, the forest serves as a symbol to represent a dark civilization on the outskirts of the Puritan society. Hawthorne does this by presenting the readers with the story of the Black Man in the forest. All throughout the novel, the Black Man of the forest is mentioned at various points. The story of the Black Man represents a sense of superstition and true temptation in the novel.Pearl states that the Black Man is an interesting figure who â€Å"†¦haunts this forest, and carries a book with him- a big, heavy book, with iron claps; and how the ugly Black Man offers his book and an iron pen to everybody that meets him here among the trees†¦Ã¢â‚¬  (Hawthorne 193). Symbolically, the Black Man represents the devil and writing one’s name in his book indicates submission to the devil and succumbing to sin. Hawthorne uses this story to display a darker world in the Puritan society and how certain characters are playing the devil’s advocate.It presents how another world filled with evil spirits and sin lies inside the Puritan society. Another example to signify the symbolism of the forest as a dark world inside the Puritan society i s with the character of Mistress Hibbins. She is known as the sister of Governor Bellingham and as the town witch. After Hester’s meeting with the Governor, Mistress Hibbins approaches Hester and inquires if she would like to join her in the forest at night. She asks, â€Å"Wilt thou go with us tonight?There will be a merry company in the forest; and I wellnigh promised the Black man that comely Hester Prynne should make come† (Hawthorne 12). This question illustrates the wickedness and secrecy of the forest. Mistress Hibbins clearly indicates the forest as the meeting place because there are no ears to listen to them chant their magic spells and nor are there eyes in the forest to scrutinize their actions. Hawthorne uses this scene to hint that there are supernatural qualities among individuals and the town.The forest demonstrates how it symbolizes the darkness within the Puritan society by using the Black Man of the forest and Mistress Hibbins. In the end, the signif icance of the forest in The Scarlet Letter is immense. The forest represents freedom and darkness hidden inside the Puritan society. It also allows the characters to become themselves again. As Hawthorne said in The House of Seven Gables, humans are the prisoners of his or her own heart and they seek escape from it. In The Scarlet Letter, the forest was the one place where any individual was allowed the opportunity to escape.

General Mills Inc. Understanding Financial Statements

Introduction The case study General Mills Inc. – Understanding Financial Statements focuses on the most basic idea of finance analysis. This case is a brief look into the language that is used in the finance world and a start to interaction with auditors. In this case, KPMG LLP, the public accounting firm that was auditing their statements, had sent two opinion letters. The first letter was ensuring that both parties were aware that General Mills had internal control over financial reporting.The second opinion letter stated that to auditor’s knowledge, General Mills had correctly reported its financial statements. The statements given in this case study are known as the four general financial statements. Displayed in the case are the Consolidated Statements of Earnings from years 2004 to 2006, the Consolidated Balance sheet from 2004 to 2006, the Consolidated Statement of shareholders’ equity from 2004 to 2006, and the Consolidated Statement of Cash Flows from 20 04 to 2006.These general pieces of finance material provide enough information to analyze General Mills over the past two years. Thanks to the financial statements provided, we had the ability to compare the company’s performance in 2005 and 2006, and to see whether the company was still in good standing or not. The following is a basic analysis and interpretation of General Mills financial statements. Concepts a. General Mills is a food company. Its main activities consist on producing and selling ready-to-eat food, as well as doing retail business.These activities take place in the U. S. , Canada, Europe, Latin America and the Asia/Pacific region. b. Consolidated balance sheet, consolidated income statement, consolidated shareholders’ equity, and consolidated cash flow statement are the financial statements that are addressed to external audiences. General Mills submit consolidated financial statements because the accounts represent the company and its subsidiaries. c. The SEC requires that the financial statements for external reporting purposes be prepared quarterly. These quarterly reports are called 10Q reports.Then, SEC requires that these financial statements be done annually. These annual reports are called 10K reports. d. Financial statements are usually prepared by accounting staff; however, the CEO and CFO are the responsible for the accuracy of these statements. Generally, internal and external audiences are interested in the information presented in financial statements. On the one hand, the internal audiences are managers, owners and employees. First, in order to make decisions, managers and owners review the financial reports.Second, financial reports provide a clear view of the financial position and market value of the organization. Third, employees may use financial reports to insure their jobs positions within the company and negotiate possible salary hike and promotion. On the other hand, there are many external agents who ar e interested in the financial reports. First, investors use financial statements to evaluate the general performance and financial strength of the company. This evaluation helps make rational investment decisions.Second, financial institutions like banks and other lending institutions use the reports to assess the weight of debts and decide how risky the company is. Third, partners of the company consider the financial situation of the company in order to revise the contracts and partnership terms. Forth, suppliers are also interested in the financial performance of the company because that helps them decide whether to extend their credit or not. Fifth, government is in concern with the financial reports of this company, because these reports are the only means of verifying if the tax paid is accurate and adequate. . General Mills external auditor is KPMG LLP, an independent registered public accounting firm that issued the two â€Å"opinion† letters that General Millsâ€℠¢ Board of Directors and Stockholders received. The first â€Å"opinion† letter regards internal control over financial reporting, while the second â€Å"opinion† letter concerns financial statements and related financial statement schedule. The first â€Å"opinion† letter confirms that the General Mills upheld valid internal control over financial reporting as of May 28, 2006.The second â€Å"opinion† letter assures that the consolidated financial statements were fairly presented as of May 28, 2006. We see that the time difference between issuing the financial statements and receiving the opinion letters is fair, because audits need few months to gather information and analyze it. Analysis f. g. i. For May 28, 2006: Assets= $18,207 Liabilities + Equity = $11,299 + ($5,772 + $1,136) = $18,207 ii. For 2006, General Mills’ had a proportion of 17. 44% for short-term assets, and a proportion of 82. 6% for long-term assets. So, land, building and equipm ent, goodwill and intangible assets make up the majority of total assets. In other words, General Mill’s major assets are long-term assets, which is explained by the nature of business that General Mill Inc. does. iii. In general, intangible assets are assets that are not physical in nature. Corporate intellectual property (items such as patents, trademarks, copyrights, business methodologies), goodwill and brand recognition are all common intangible assets in today's marketplace.Goodwill is a long-term asset categorized as an intangible asset. The amount of goodwill is the cost to purchase the business minus the fair market value of the tangible assets, the intangible assets that can be identified, and the liabilities obtained in the purchase. In the case of General Mills, the intangible assets could be patents, strong brand name, copyrights, franchises and goodwill. iv. In 2006, General Mills was financed at a proportion of 62. 06% by non-owners and at a proportion of 37. 9 4% by owners. h. i.General Mills recognizes sales revenues upon acceptance of the shipment by its customers. The promotions and estimated returns are not included in the reporting of sales. The coupons costs are registered when distributed and their amounts are based on estimated redemptions. As for trade promotions, they are expensed based on estimated participation and performance levels for offered programs. Concerning returns, the company has a new return policy. However, the company may allow few returns if the product is in good condition to be sold again.The company expenses returns as reduction of net sales. The company’s policy of registering revenues, promotions and estimated returns are conform with GAAP. ii. The common-size income statement of 2006 reveals that General Mills’ major expenses are cost of sales with a proportion of 59. 85%, followed by selling, general and administrative expenses with a proportion of 23. 01%. iii. Between 2005 and 2006: The co st of sales and the selling went up by a small proportion, while selling, general and administrative expenses along with interest expenses went down by 0. 7% and 0. 54% respectively. However, selling, general and administrative expenses went up by 1. 51%. iv. To our opinion, General Mills included these unusual expenses in a separate section in order to avoid misleading the readers about the reason why selling, general and administrative expenses increased. v. During 2006, the company realized profits of 1,090 million dollars, while during 2005 realized profits of 1,240 million dollars. Since the two results are positive, we assume that the company was profitable during 2005 and 2006. vi.The change in net earnings between 2005 and 2006: (1,090 – 1,240) / 1,240 = -12. 1% The change in net earning between 2004 and 2005: (1,240 – 1,055) /1,055 = 17. 54% So, between 2004 and 2005 the net earnings raised by 17. 54%, while between 2005 and 2006 the net earnings decreased by 12. 1%. Excluding the costs of Divestitures and Debt, the net earnings of 2005 and net earnings difference between 2005 and 2006 will be as follow: Net earnings (2005) = 1,240 – (499-137) * 0. 617 = $1,016. 6 Net earnings difference (2005-2006) = (1,090 – 1,016. ) / 1,016. 6 = 7. 22% i. i. In 2006, net earnings are $1,090 while net cash provided by operating activities is $1,771, which means that there is a difference of $681 between these two accounts. This difference can be explained by the fact that some gains or costs don’t generate any increase or decrease in cash flow. For example, depreciation and amortization are costs that don’t change the level of cash flow. ii. During 2006, General Mills used for expenditures $360 million. iii. General Mills paid $485 million for dividends. j.The account on General Mills’ balance sheet that require estimates are the following: * Fixed Assets: Because the life time of a fixed asset is estimated, then depr eciation is estimated as well. Then, the net value of fixed assets –that is historical value – accumulated depreciation – is estimated as well. * Inventories: General Mills uses FIFO method for valuing the inventories in the U. S. and LIFO method for valuing inventories outside the U. S. * Doubtful accounts: these are accounts receivable that the company assumes won’t’ be collected in the future.We assume that all the balance sheet accounts, except long term debts, have estimated values. Conclusion After having studies General Mills’ business environment, and went through the analysis of its financial statements, we assume that this company’s performance for the year 2006 was better than 2005. In order to be more objective, we have excluded the gains and losses from divestitures and debt repurchases costs in our analysis, because these costs are considered as unusual. Thus, the common-size income statement shows that the company did b etter from 2004 to 2005 in terms of net sales and income statements.However, the after-tax earnings from Joint Ventures were much lower in 2006 than in 2005 and 2004. We assume that this decrease is mainly related to the change of the structure of joint ventures, as the company sold many of its subsidiaries. In addition, the income statement reveals an increase of dividends per share from the year 2004 to 2006, which means that the shareholders got higher profits. The information presented in the consolidated and common-size balance sheets was about the assets, liabilities and equity of the company.First, we noticed that the majority of the company’s assets are long-term assets, which we found normal seen the nature of business of General Mills. Second, 63% of the company’s business is run by liabilities, we assume that General Mills is a low risk company and that its cash flows are stable and positive. . ———————— ——————– [ 1 ]. Definition retrieved from: http://www. investopedia. com/terms/i/intangibleasset. asp#axzz2N0pq9ntS [ 2 ]. Definition retrieved from:

A Step-by-Step Guide to Writing an A+ Business Studies Term Paper

A Step-by-Step Guide to Writing an A+ Business Studies Term Paper The business area of knowledge and competencies is necessary for everyone to become a valuable member of today’s community. For that reason, most students decide to take business courses. Currently enrolled in Business Studies? You will inevitably encounter the need to write a term paper. By its nature and role in the field, you are expected to carry out an intensive research work within the business world that is quite complex for most students. Business Studies is a subject area with the aims and objectives like: investigate various business companies; analyze consumer behavior; identify issues existing in the business world; offer effective solutions, etc. If you are unfamiliar with the difference between an excellent and just good term paper, consider reading this article to find out what your professor wants to see in an A+ term paper. A Well-Chosen Business Topic Is Vital for Term Paper Writing When it comes to conducting some valuable research on Business, you should know what to research so that it will have considerable success. Everyone probably wants to taste a piece of the success pie. Why not start trying it when an original and interesting topic on Business Studies is in your hand? Business Decisions: The Skills of Analysis, Synthesis, and Evaluation; Starbucks Effect in the World’s Consumer Culture: How to Make Fast-Moving Consumer Goods?; Business Ethics Policies of Top World’s Companies: The Values Define Them; Business Opportunities in a Variety of Industries Based on Consumer Surveys; The History of Partnerships Between the Government and Private Companies; Workplace Diversity in the Business World: Are Glass Ceiling and Sticky Floor Predictable Today?; 10 Challenges of Managing Small and Large Businesses: An Effective Course of Action for Company Founders; Consumer Behavior Changes Since the Beginning of Globalization; Business Management Techniques: Their Theoretical and Practical Aspects, History of Implementation, Beneficial and Adverse Effects; Business Leadership Concept: X Dynamics of Organizational Changes; Business Environment: Internal and External Factors That Influence a Companys Performance; Business Career Credentials: The Evidence of Expertise; Startups in the 21st Century: The Vision and Opportunities to Make a Business Successful; The Power of Brands in the Modern Business: Its Effect on Consumers’ Minds; Business Competitiveness Index: Macroeconomic and Microeconomic Aspects of Prosperity. How to Choose a Business Research Topic: Few Business Studies Term Paper Tips from Our Writers With a lot of business matters existing today, there is a variety of possible business research topics to explore on paper. That’s why choosing an appropriate term paper topic on Business Studies can be a really daunting task for many students. There are two roadmaps you write on a business topic selected by your professor, or you deal with a business topic chosen on your own according to the following criteria: The relevance of a research topic. It means that while you are working on a business term paper, all your efforts put in the writing process shouldn’t be in vain. Choose a topic so that your research work will have scientific, social or practical relevance. The ultimate purpose of any research on Business Studies is to fill gaps in the business area of knowledge and information. Besides, your research paper on Business is aimed at helping people to better understand the business world by answering some questions. So, make contributions to the business community and/or the business theory. The feasibility of a research topic. When looking for a topic for your business term paper, you can face some research questions that have been comprehensively covered and those that cannot be reasonably answered. So, your business research topic should be quite manageable in the context of your term paper. The information source base (either published sources or digital archives) should allow you to investigate a business topic to the maximum. For example, if you want to uncover â€Å"Global Pay Scale† or â€Å"Business Life Cycle: Its Phases with Appropriate Financial Metrics†, you are probably not going to have much luck. Formulate your research question that is not too broad and not too narrow. The originality of a research topic. For any research to meet high academic standards, all institutional regulations require from students to include only original and significant ideas/thoughts. In practice, while all research projects are checked at all levels for their originality by means of anti-plagiarism software, students don’t pay much attention to topics. Maybe, can some of them be discovered already? Yes, they can. Every year, millions of students graduate from colleges and universities. Be sure that your business topic hasn’t already been explored, for example, by your professor. Even if you intend to focus on the same topic, you can approach it with the help of the other research methods, techniques, and procedures, etc. A Business Term Paper Structure That Is Universally Accepted All the previous criteria for choosing a research-worthy topic are aimed at contributing to your business studies term paper only if you manage to reflect the research ideas throughout the well-written content. What makes the content of your term paper well-written? Adhere to a structure, ensure flawless grammar, punctuation, and spelling. A term paper structure is comprised of a few sections that you need to review in detail before you start writing each of them. Title Page The look of a title page depends on the type of formatting you need to use, be it an APA, MLA, or Harvard. As a basic rule, your title page should include a title of your work itself, your name, a course (in your case it is Business Studies), the name of your professor. Sometimes, the date can be written on this page. Table of Contents For ease of reference, an academic paper contains a table of content as a plan. Your term paper also requires the outline of the content with the headings and subheadings- each of them stated with appropriate page numbers. The advice is to create this table at the end when the entire paper is well-prepared. Otherwise, you will be constantly changing page numbers and soon you will get confused. Don’t do the extra work during the writing process. Abstract An abstract is a brief overview of the main points in your business studies term paper. Usually, this piece of writing takes half or more of a page. It is a part in which you need to reveal the scope and aim of your writing (for example, to analyze the business trends in a particular industry), the research methods you used to analyze or make an experiment, and your main findings and results. Generally speaking, you have to write the most crucial information on the whole work in several sentences according to the type of an abstract. Find it difficult to say briefly about your term paper? You are highly recommended to look thoroughly at each written section after you finish. Highlight some essential points that would help readers to decide whether it suits their research interests. For that reason, a well-written abstract allows not to read the whole paper. Introduction How to write a good term paper introduction? This is a crucial question for all good business studies term papers since this part is aimed at making the readers want to read the whole paper. It includes: The background of your research study – what is known/done in the given field of study; The general statement of the research question – what you are going to research; The main purpose of your work – what you’re going to achieve; The significance of a research topic – why you’re going to deal with a particular topic among a variety of topics and how your study can contribute to further researches; The research methods used – what you’re going to use to accomplish the purpose; The thesis statement – what is your main argument on a research issue; The specific term definitions if needed. Body: Literature Review, Methodology, Results, Discussion This is the most extended part of your term paper on Business Studies. Basically, the main organization of a term paper is concentrated on the body paragraphs – how they are linked in the whole flow of thoughts. So how to structure a term paper main body sections? Literature review. It is a description, summary, and critical evaluation of all possible sources that are relevant to a particular issue being investigated in your term paper on Business Studies. The best solution to do a literature review is to interpret old materials in relation to new ones. However, as Business Studies is a relatively ‘young’ field of research and you may investigate some emerging issues, you’ better to evaluate the information sources and advise the reader on the most pertinent or relevant research in the field in question. Methodology. This part describes the means of how the data of research is obtained and what methods are used to investigate a research problem. The number of research methods for Business Studies may be rather vast. Your instructor needs to see that you understand the application of methods. A practical guide on research methods in Business Studies can come in handy if you face some difficulties in this section. It is necessary to know how you need to use the particular ones properly. Results. In this part, there is a report of the findings you manage to get during the research process. In case you have many results to share, it is better to present them in the form of tables, figures, graphs, etc. You shouldn’t provide the data beyond the research question not to confuse the readers. Leave it for your future research. Discussion. Now, you need to explain your findings – their significance in the area of research. Can your findings fill existing gaps in the field? State in what way they can. It should an evidence-based interpretation of findings, but not a general description. Conclusion This part is designed to give a brief summary and evaluation of the whole term paper whether the objectives of your research are met and why your research on Computer Science should worry the audience. Besides, you can include some recommendations you consider relevant for the further research. Reference List All the sources you use in your term paper must be cited on a separate page that is called either ‘Reference List’ (APA) or ‘’ (MLA). Pay attention to the format in your paper instructions since the right reference list contributes greatly to the final mark. As a rule, it is shown at the end of a term paper and arranged in alphabetical order. Revise Your Business Studies Term Paper Again and Again As the author of your own term paper, it’s harder to spot any errors in it. Right? Moreover, some slightest mistakes can happen to really experienced authors. That’s why you shouldn’t skip such an important step as proofreading and editing. It can seem like a simple task to look through the text, but too much attention to detail and intense focus is required to fix all the possible errors in grammar or a format style. For that reason, there are specialists who are competent in proofreading and editing academic works that require a lot of attention and skills such people are called ‘editors’/‘proofreaders’. If you decide to proofread your business term paper on your own, it is better to do it like a pro: Get rid of all possible distractions like smartphones or tablets; Revise it on paper rather than on screen; Read a paper aloud word by word backwards by using a pencil to point to every single word; Check the accuracy (spelling, punctuation, sentence structure, etc.); Verify the numerical data, names used in a term paper. Obviously, if you sit still without applying this business studies term paper guide in practice, your Business Studies course won’t be completed successfully as too much are put on term paper writing. After you read all this information on how to write an A+ business term paper, be 100% sure that you’re closer to the purpose to achieve the great results in writing. Never give up!