Using an Essay Structure Sample

<h1>Using an Essay Structure Sample</h1><p>If you have just perused numerous papers on article structure and still don't comprehend the essential purposes of thinking of one, you might be keen on a decent exposition structure test. The structure of an elegantly composed paper is essential for the fulfillment of the task or the topic of the venture. It will enable the peruser to get a handle on the primary thought of the essay.</p><p></p><p>There are three significant parts to compose an article that is viable. These are a theory proclamation, supporting data, and end. These are steps that should be followed on the off chance that you need to intrigue your educator, or take a test.</p><p></p><p>A proposal proclamation is the beginning stage for the entire bundle. The essential motivation behind a postulation explanation is to give a particular concentration to the peruser. It very well may be an announcement about your own supposition, or it tends to be an outline of the motivation behind the entire paper. Understudies will think that its simpler to follow this announcement if the subject is explained plainly and totally. Your proposal proclamation can likewise be utilized to integrate a few different pieces of the paper or project.</p><p></p><p>The other two components of a theory articulation are the supporting realities and the end. A supporting certainty is a snippet of data that underpins the fundamental postulation proclamation. The supporting realities may comprise of a paper editing. In a paper structure test, you can see that the exposition structure could incorporate a few supporting realities that show how well the proposition proclamation is constructed.</p><p></p><p>The end, or the real shutting explanation of the article, is the place the exposition structure is talked about more completely. It is the decision of an a lot bigger organiz ation. The last section should end with a solid source of inspiration or a statement that parts of the bargains/p><p>Many individuals believe that they can 'compose an extraordinary piece' with no sort of help for their general thought. This isn't accurate, in light of the fact that the proposition articulation and the supporting realities assume a major job in clarifying the subject of the paper. On the off chance that the peruser doesn't have the foggiest idea where to go straightaway, they will in all probability simply close the article by just perusing the first paragraph.</p><p></p><p>An exposition structure test will enable you to realize what subtleties to give to make the paper fruitful. The main issue with these example articles is that they don't generally apply to genuine undertakings. Additionally, there are a few components that are difficult to do with a particular topic.</p><p></p><p>One thing to remember, is t hat for a particular subject or point, you ought to never attempt to compose a paper without the help of a structure. A decent structure will help keep you centered. What's more, it will make it simpler to make sense of precisely what's going on all through the whole structure. An article structure test will furnish you with thoughts on the best way to get started.</p>

Goals Are Like a Compass Released Staar Essay Samples

<h1>Goals Are Like a Compass Released Staar Essay Samples</h1><p>If you are contemplating taking your test for staar paper, you have to compose a staar exposition that is educational and says something that you are focused on your objectives. Accomplishing these objectives is a higher priority than getting all the imprints you need in your staar article. A few instances of good objectives is become a specialist, win a graduate degree, find an extraordinary line of work, or get hitched someday.</p><p></p><p>It will help on the off chance that you realize how to approach composing a staar exposition, however it is fundamental to understand that you are doing this as a gathering of understudies who ought to utilize your objective as a compass, discharging it en route. Remaining in charge of your thoughts is additionally significant, since that is the thing that staar article stands for.</p><p></p><p>A parcel of understudi es believe that they can simply do anything they desire and be 'liberated from' their objectives, however they aren't generally. The explanation you do all that you do is on the grounds that you believe you have to remember them. You won't gain as much achievement on the off chance that you let them go or on the off chance that you simply don't care.</p><p></p><p>When you are composing your staar article, you have to ensure it is educational, that you know precisely what you are composing, and that you are focused on your objectives. You should cause your perusers to comprehend your objectives, and you should state unmistakably and briefly that you are attempting to accomplish them. You should be straightforward and direct with the audience.</p><p></p><p>If you have any questions or inquiries, make a point to get some information about staar article, and if conceivable, use another person's staar exposition tests. Make certain to expou nd on your objectives and make it fun. Concentrate on the points you need to talk about as opposed to permitting your contemplations to stream. This permits you to all the more likely sort out your musings, which makes your staar article more averse to flop.</p><p></p><p>What you expound on in your staar paper is going to have a major effect, so it is ideal to attempt to conceptualize ahead of time, so you can be certain you realize what you are discussing and making a solid point. At the point when you have something to discuss, it will be simpler to communicate obviously and succinctly, which will give you a higher possibility of getting a high level of your ideal marks.</p><p></p><p>If you remember this, you will effortlessly have the option to compose your staar article with less waverings and will have a higher possibility of getting a good grade. Begin composing your staar paper by perusing the staar article tests that come in yo ur test booklets.</p>

Online Term Papers

Online Term PapersIf you're an understudy searching for online school, a research paper is positively a best approach. Obviously, you ought to likewise have a great deal of general information and be comfortable with an immense number of subjects before applying to online universities for a term paper.This is because of the way that research projects are regularly founded on inquire about papers; there are frequently explicit subjects you need to know so as to compose the paper. In addition, it is additionally simple to discover research papers on basically every subject conceivable: this makes it a lot simpler to develop your theme decisions and guarantee you comprehend the various speculations of composing that go into the subject.One of the benefits of research projects is that they're commonly momentary assignments. Generally they will keep going for four to about two months, so you can get past them quicker than typical. You additionally don't need to stress over reading for qui te a while to fit everything in light of the fact that it generally doesn't turn out over a day or two at a time.Another preferred position of research papers is that they're likewise a powerful method to evaluate whether you have the stuff to be a decent understudy. This can be particularly valid for understudies who may need to step through examinations and tests all through their studies.However, it's essential to take note of that while online research projects might be advantageous for some, understudies, they're not so much reasonable for all. For certain individuals, long haul assignments are fine, however understudies who just need to get past a couple of papers every semester ought to consider different options.Students who partake in online courses will find that research papers don't show up in most online projects. They may at present be required in certain subjects (most strikingly inEnglish), however.Term papers are likewise an incredible method to have a rundown of po ints you've finished all through your investigations, particularly on the off chance that you don't have a lot of time to check your work before it must be submitted. The issue is that it's difficult to think of explicit subjects when you have such a large number of alternatives - thus why you ought to make sure to keep a thought of what you have as of now studied.Overall, research papers are positively a decent method to be set up for tests and tests all through your investigations. In case you're keen on getting familiar with your subject, you can do as such through online universities or other online projects.

A Deadly Mistake Uncovered on Critique Research Article and How to Avoid It

<h1> A Deadly Mistake Uncovered on Critique Research Article and How to Avoid It</h1> <h2> The Critique Research Article Chronicles</h2> <p>Understandably along these lines, composing an examination paper is a burdensome endeavor however you can buy custom research papers from us to reduce the weight off you. Not the same as an exploration paper since it just spotlights on a solitary article. It is critical to create all discoveries and qualities. There may likewise be suggestions for extra research. </p> <p>If you accept the paper is extraordinary you don't need to rustle up an evaluate, yet you have to in any case endeavor to help individuals see why. Stress the sentences or statements that you need to utilize. Such papers are amazingly difficult to break down about articles composed for a point new for the run of the mill understudy. The most effective method to make a profitable investigate out of a paper. </p> <p>It is pivotal to sort out your scrutinize investigate paper to have the option to introduce content in an organized way for straightforward perusing. The subsequent stage is deciphering the information from the report. The substance of the theoretical is an incredibly extraordinary synopsis of the substance and it's as per the substance. The absolute initial step ought to consistently be to do a comprehensive perused of the material you'll be investigating and scrutinizing. </p> <h2> Life After Critique Research Article</h2> <p>M oreover, our writers consistently improve their capacities and go to an assortment of meetings to verify that they know the most up to date inclinations in the business. As a result, such understudies look for the best exposition help to be certain their venture will be created at the maximal level in concurrence with every single scholastic norm. Express the capacity of the examination. </p> <p>Sources are properly reported, however a few mistakes may be available. Research techniques shouldn't be mistaken for look into philosophy, that is the investigation of research methods. References are conflictingly used. References and concentrates from arranged sources must be designed appropriately. </p> <p>Accordingly, there's incredible duty on creators, officials and editors to have things right. You will be encircled by composing experts all through the arrangement of request position, and after you select to buy paper and pick an allotted author, things are pr obably going to get much all the more energizing. As our gathering of authors is very large, we generally have free journalists quick to bring a sensible and generously compensated buy. On the other hand, the creators decided to use incredible proclamations in the presentation for a way of support the center of consideration of their examination. </p> <p>There are a grouping of strategies to structure a study. Likewise, a client may solicit the author to submit part from the activity for survey and, if necessary, request that her or him make rectifications. </p> <p>The cost of an article is needy upon the amount of exertion the essayist needs to apply. Through perusing the theoretical, the perusers get a grip of the entire research. Continuously verify you create a harsh assessment of the article you have within reach. In the event that you've figured out how to get your hands on peer-audited articles, you may ask why it's fundamental that you execute your own article study. </p> <p>As you read the book or article you expect to evaluate, these inquiries will. An extraordinary presentation specifies the establishment for the review. Regardless of whether an electronic form isn't accessible, present a clean plain duplicate of the post. Concentrate on an exceptional article dynamic. </p> <p>The study must be associated with the short article and follow APA rules. Now and again even writers demand an explanation when they're mentioned to make an article audit. Our articles are similarly compact and writers should be specific about which themes they depict. Beside just in the presentation, the creators have depended on a broad assortment of references all through the investigation. </p> <h2> The Debate Over Critique Research Article </h2> <p>Order first rate exposition as of now and guaranteed authorities will do their absolute best to flexibly you with higher caliber at reasonable cost. All things considered, before making a request you can make sure about a value quote on your article. The capacity of the examination must be expanded by getting a greater example size. The most exceedingly awful time is at whatever point the telephone rings since you don't comprehend who's calling. </p>

Romanticism Nature Essay Topics

<h1>Romanticism Nature Essay Topics</h1><p>There are some sentimentalism nature paper subjects that you should consider. They may not fit all your secondary school understudies, however the greater part of them will have the option to get a kick out of nature and timberland fiction. Of course, it may not be proper for those in a portion of the more customary subjects, and it may not be suitable at all for a portion of the senior class. It truly relies upon what is fitting for your understudies, and what they like.</p><p></p><p>One of the most mainstream sentimentalism nature paper points will be about the focal secret of the world, the Earth's condition. This has been known for quite a while, and it is something that is as yet concentrated today. Most researchers and preservationists concur that it is a test that we should confront in the event that we need to save the regular natural surroundings that we have. Moreover, it is likewise someth ing that we ought to be glad for and make an effort not to 'cover up from.'</p><p></p><p>These sentimentalism nature paper themes as a rule go something like this: '... the spots where nature has been concealed away, one need look no farther than the profound woods, huge marshes, and deserts. Every one of these spots is brimming with untamed life, and people that rely upon them to endure. People will never realize the amount they don't make a difference to their planet, and consequently, they should be taken consideration of.'</p><p></p><p>It is said that the initial ones that became terminated were the dinosaurs, since they not, at this point had any utilization for the vitality that people gave them. It is difficult to accept, however it truly is valid. It would bode well, at that point, that when people live close to nature, they do as such with more regard, and with less of an impact over nature. Truth be told, the principle reason that nature is ensured is a result of how it influences individuals, particularly human health.</p><p></p><p>Anotherromanticism nature exposition themes will be that most pieces of the world were offered over to human use. Numerous woods were chopped down, utilized for fuel, and for homes. Presently that there are not any more huge game creatures that can be pursued, a significant number of these woods have gotten canvassed in thick woodlands of trees that are not beneficial for anybody, yet the biggest of creatures. There is an awkwardness of this in nature, and consequently, insurance of this has been needed.</p><p></p><p>The absolute best sentimentalism nature paper points are ones that include the spread of malignant growth. This may appear to be fairly ludicrous, yet it is valid. Not exclusively does the spread of malignant growth to individuals hurt their own lives, yet they hurt the creatures around them.</p><p>< /p><p>Cancer isn't a dread that any one has, yet it is a reality that should be tended to. People and creatures the same will experience the ill effects of it, and the facts demonstrate that it is an ailment that will murder the individuals who get it. It is an infection that is frequently crazy, and by getting familiar with it, we would all be able to help in halting it.</p><p></p><p>There are numerous sentimentalism nature paper themes that don't really fall into the sci-fi classification. In any case, they can be generally excellent if the subject can be shown to be something that is strange. Some may take a basic outing to the forested areas or an excursion to the sea shore as a sentimentalism nature article theme, however they may likewise make reference to the creatures and the plants that are there.</p>

Political Cataclysms in the Arab World during 2011

The political cataclysms in the Arab world during 2011 have once and for all transformed the Middle East. Arab societies and polities do indeed have tight interconnections and share at least some important Characteristics. The longstanding structural problems and turbulence in Arab world is due to the lack of strong leadership and irresponsible, incompetent and irrational leaders. Furthermore, people took on the streets and protest due to the vast increases in the level of Poverty, persistently high unemployment, rampant corruption, internal regional inequalities, and deterioration of economic conditions. Also, widespread and extensive political grievances constituted a common causal thread behind all the uprisings. The Arab spring led†¦show more content†¦Thus, he removed President Morsi from office and suspended the Egyptian constitution through use of forces and violence. This happened after the protests took place against president Morsi after one year of his term. Anti -Morsi protestors took to the streets and demanded for resignation of him not just that but also a warning from the army to respond to the demands of the protestors or else they would impose its own roadmap. Reasons for demanding Morsis resignation include accusations that he was increasingly authoritarian and pushing through an Islamist agenda without regard to secular opponents or the rule of law. Moreover, after a violent and controversial military coup Al-Sisi declared Chief justice of the supreme constitutional court of Egypt Adly Mansour as the interim president of Egypt which then he resigned from his post seeing that military is killing hundreds and thousands of people for their interest to stay in power. In addition, President Mohamed Morsi was put under house arrest and several Muslim brotherhood leaders were arrested and killed by the brutal army. As a result, it caused clashes between supporters and opponents of the move throughout Egypt andShow MoreRelatedSocial Media H as Become A Political Outlet For Civilians Of The Interconnected World2607 Words   |  11 Pagesmedia has become a political outlet for civilians of the interconnected world. Through this technological circuit, citizens are able to speak freely about the issues that concern them, giving them the ability to connect with others who share the same perspective. Looking through a development perspective, it is evident that social media outlets, for example twitter, have lead to major political uproar, such as the Arab Uprisings of 2011, or as popularized by the Western media, â€Å"The Arab Spring†. At this

How to Create Network On Chip Research Papers

<h1>How to Create Network On Chip Research Papers</h1><p>If you are keen on bringing in cash utilizing portable system on chip inquire about papers, you have to initially consider going all in with a scholastic paper. So as to assist you with this, we've assembled a short rundown of significant things to search for when examining system on chip explore papers.</p><p></p><p>The theme for your scholastic paper ought to be your own special subject matter. On the off chance that you are simply taking a shot at general systems administration applications for cell phones, you'll need to begin with a paper that clarifies how this functions in a straightforward manner. On the off chance that your exploration spins around new strategies for using these chips, you'll need to realize how to expound on them and the advantages they bring to a network.</p><p></p><p>Your paper ought to investigate the utilization of these gadgets and how they work to improve correspondence systems. These papers are significant on the grounds that they will instruct the network about new applications that were not considered previously. Systems administration specialists can likewise get you out with your examination, in the event that you can draw upon their experiences.</p><p></p><p>There are different manners by which you can exhibit that your discoveries identify with the organization's strategic policies. You could do an examination paper on the utilization of these innovation in the commercial center or how it influences clients. In any case, this will expect you to examine and report the different assets that you find.</p><p></p><p>Your look into paper ought to be free of any contenders or the organization that is building up the innovation. Similarly likewise with any organization, any system on chip examine papers ought to stay autonomous of its opponents. This will shield you from meddling with the real advancement of the innovation and the system's performance.</p><p></p><p>There are three primary sorts of system on chip look into papers. They are those that utilization recreation information to configuration systems, paper that centers around the use of the innovation to network and paper that attention on the use of the innovation by the client. Ensure that you pick your paper dependent on the sort of innovation you need to study.</p><p></p><p>Your last accommodation is the one that will be assessed by your educator. By perusing this assessment, you can figure out how to set up your paper for distributing and addition criticism. This assessment will originate from your educator and even past reviewers.</p><p></p><p>If you are keen on turning into a system on chip inquire about papers, you should simply look for the materials on the web. This will furnish you with all the data you have to assist you with turning into a specialist in the field.</p>

How to Essay Topics - What Topic to Choose for Your Essays

<h1>How to Essay Topics - What Topic to Choose for Your Essays</h1><p>You might be getting somewhat burnt out on composing articles and you need to ensure that the ones you compose are the best you have ever composed. There are various ways you can enable your assignments to turn out to be better and all the more fascinating to peruse. The most ideal approach to do this is to ensure that they incorporate great how to article subjects. Peruse on for a couple of tips on the most proficient method to be certain that the themes you decide for your assignments are acceptable ones to start with.</p><p></p><p>First of all, you will need to ensure that the how to paper subjects you pick are acceptable ones. You would prefer not to peruse a couple of sections of composing and understand that you will be composing papers professionally. This can be somewhat distressing for the individuals who as of now work in an office domain. There are a couple of th ings you can do to keep away from this and ensure that you are picking the best ones for your assignments.</p><p></p><p>First of all, you should ensure that the ones you pick contain great data. This doesn't imply that they should be viewed as the best ones, yet it means that they ought to be ones that are important to you. The explanation you need to ensure that these are significant subjects is on the grounds that you will have the option to utilize them in your composition also. All things considered, it is simpler to be inventive on the off chance that you recognize what you will be utilizing your inventiveness for. By ensuring that the points you pick are acceptable, you will ensure that you are not mistaking yourself for the befuddling working assignments out there.</p><p></p><p>Secondly, ensure that the themes you pick are straightforward. This implies you should ensure that they are brief. You need to ensure that you are being brief when you are composing how to expositions. On the off chance that you are composing a protracted subject that you feel merits perusing, at that point you should consider setting aside a little effort to do some examination before you start writing.</p><p></p><p>Finally, you will need to ensure that the how to exposition themes you pick are short and straightforward. Recall that the reason for this sort of composing is for you to increase a comprehension of the topic. Your crowd won't have issues with what you are stating in light of the fact that they can without much of a stretch get it. You ought not need to peruse an excessive amount to comprehend what you are attempting to convey.</p><p></p><p>Make sure that the points you decide for your how to exposition themes are not troublesome or confounding. You ought to likewise ensure that you don't make them so long that they are not, at this point applicable to the task. You need t o ensure that the points you decide for your article composing are new and interesting.</p><p></p><p>Since you will do a great deal of composing, you will need to ensure that you can endure every one without any problem. Try not to need to manage such a large number of issues during the creative cycle. You ought to likewise ensure that you won't be battling with the subjects you decide to remember for your assignments.</p><p></p><p>Writing assignments can be energizing on the off chance that you realize what you are doing. With the correct direction, you will have the option to ensure that your assignments are acceptable and intriguing. Ensure that you are utilizing the correct points for your composition with the goal that you can ensure that they are acceptable and helpful to you.</p>

Why Everybody Is Talking About College Final Essay Psych on Mental Health Free...The Simple Truth Revealed

<h1> Why Everybody Is Talking About College Final Essay Psych on Mental Health Free...The Simple Truth Revealed </h1> <h2>College Final Essay Psych on Mental Health Free Ideas </h2> <p>The matter is absolutely clear, Henriques clarified. Your handicap or psychological wellness may be a fundamental segment of your character. Mental health is a delicate issue and in this manner requires proof based practices to accomplish benefits. Mental wellbeing is an unmistakable and delicate piece of wellbeing that requests a great deal of comprehension. </p> <p>While extraordinary consideration is vital for some, people encountering psychological instability, some marvel is sufficient being done to ensure legitimate consideration is given. Psychological maladjustment was viewed as a revile or just terrible childhood. Contingent upon the kind of psychological instability a man or lady probably won't have control of their enthusiastic prosperity. Some downt urn seems to originate from the blue, regardless of whether things are working out in a good way. </p> <h2> The College Final Essay Psych on Mental Health Free Chronicles</h2> <p>Counseling focus chiefs seem to concur. The application will grow to remember elementary schools for the accompanying five decades. Understudies will find out about assets accessible to help groups of substance abusers. Undergrads are particularly defenseless for various components. </p> <p>Among the obstructions saw by people with lived understanding of dysfunctional behavior is the insufficiency of instruction in psychological wellness for staff who are utilized in organizations that offer physical action or amusement administrations. There are bunches of assets to gain help and help. Guaranteeing intellectually sick people get the consideration they need is a ceaseless fight. Significance in mental wellbeing the executives most of the individuals encountering psychological maladjustments here and there neglect to search out clinical help by virtue of the partiality thatexists locally. </p> <h2> The Debate Over College Final Essay Psych on Mental Health Free </h2> <p>The final product was terribly exactly the same for a few of the youngsters. The treatment strategies utilized are additionally for all intents and purposes indistinguishable around the globe. At the point when an individual is showing at least one of these side effects, t hey are believed to have a maniacal scene. Private treatment is a sort of long haul care that is normally a conclusive outcome after the remainder of the sorts of treatment have fizzled. </p> <p>There are various kinds of sicknesses like significant wretchedness, schizophrenia, and bipolar issue to make reference to a couple. There isn't a solution for bipolar confusion, yet it's conceivable to supervise your indications with treatment and lead a more beneficial gainful life. In the event that indications are discovered, specialists will at first principle out a physical explanation. Albeit mental guiding hasn't been joined in social insurance for a long time, it has ended up being very crucial in treatment particularly in light of the fact that clinicians are utilized to observe whether the conditions are because of passionate elements or different contaminations. </p> <p>There is certainly not a solitary reason for schizophrenia which has been found, anyway there are a lot of components that researchers accept to add to the probability f an individual creating schizophrenia. One of four families will have a minumum of one part encountering a psychological issue. Every once in a while, proficient directing will depend on the status of the people burdened by psychological sicknesses and this will in this manner call for various speculations and practices in the overseeing of the status. </p> <h2> The Secret to College Final Essay Psych on Mental Health Free</h2> <p>The control bunch will be messaged the specific survey at precisely the same second. Your psychological health supplier may give additional counsel reliant on the points of interest of your situation. Emotional well-being has before been disregarded as to financing. Connections to deliver the passing example inquire about expects to satisfy both of these side s of the digital book additionally progressively about mental health framework. </p> <p>Hiring somebody to compose a school paper is such an incredible way to secure an extraordinary outcome when you talk about a customized article. Rather, the job of a school exposition is to be a piece of an all out publicizing bundle. In the event that you see that your inability or psychological wellness is certifiably not a really characterizing highlight of you as an individual, you will probably exclude it in your article. Your psychological wellbeing history or incapacity could be a vital segment of what your identity is, yet it doesn't really permit it to be pertinent to a school application. </p> <h2>Understanding College Final Essay Psych on Mental Health Free </h2> <p>The mental wellbeing instructor will require toidentify this stressors before some other procedure is taken so they can be able to reestablish regularity of attitude to their customer. It is in this way significant for emotional well-being professionals to grasp the hypotheses o f treatment mental health organization. The exploration method makes a series of strides as recorded beneath. Hence, it's significant to utilize outreach projects and actualize procedures to ensure treatment maintenance. </p> <p>It's thusly essential to remember that social insurance and mental consideration will consistently go together. In the occasion the underlying consideration gave isn't fruitful a medical caretaker must build up an alternate strategy. Know that one of without a doubt the most significant thing in mental wellbeing advising is building up a predominant rapportwith the patient and hence constructing trust. Emotional well-being may remember a person's capacity to enchant forever and get a harmony between life exercises. </p>

Essay Writing - Writing Essay Samples That You Can Improve Your Writing

<h1>Essay Writing - Writing Essay Samples That You Can Improve Your Writing</h1><p>Writing article tests is an aptitude that will carry a great deal of advantages to you, both from a scholarly and an individual perspective. Exposition tests will make your life simpler and can truly assist you with improving your introduction aptitudes. It will make your work increasingly profitable in light of the fact that you will have the option to fulfill time constraints or answer or lift understudies' enthusiasm for perusing your paper. As we are moving towards a progressively proficient and serious condition, the time has come to utilize paper tests for more advantages.</p><p></p><p>You can discover article tests accessible in the entirety of the web and you can even recruit an exposition author or an article mentor to do the composing for you. Your web search can assist you with finding these administrations. The majority of the paper authors or train ing organizations will offer you their administrations, either for nothing out of pocket or at a value that can give you amazing composing tests. You may likewise like to pick one of the alternatives to prepare expositions quickly.</p><p></p><p>Essays or papers are commonly written in a few focuses and it is critical to ensure that your article contains more focuses in a solitary passage. The trouble level and substance will increment on the off chance that you need to utilize a great deal of sections in a solitary paper. The quantity of your sentences or sections in a single page likewise assumes a key job in a great deal of papers. The structure is the most significant piece of your paper, so you ought to consider this part cautiously. Ensure that your exposition's structure will be comprehended by the readers.</p><p></p><p>When you use paper tests for your composing ventures, it is a major assistance. You will have the option to hav e a thought regarding the articles that will be allocated by your instructor or teacher. It is anything but difficult to change over these papers in your CV since you will have the option to utilize a portion of your composing tests in your resume. The expositions that you use in your CV will enormously help in finding your activity. So don't be modest to utilize exposition tests for your CV.</p><p></p><p>You ought to likewise attempt to distribute your paper tests on the web also. You can discover a large number of these on the web, where you can likewise contact a specialist to compose the articles for you. Or then again, you can likewise make your own paper or bit of expounding on a point that you are intrigued in.</p><p></p><p>It is additionally significant for you to have the assistance of exposition tests that will assist you with your composition. You ought to likewise have the extra time to compose and look into about the subje ct or composing. It is an extraordinary advantage for you to have the assistance of these article tests so you will have the option to have an emphasis on your theme and you will have the option to explain your assignment.</p><p></p><p>Writing paper tests is one of the most significant thing you can do. It will help you in expanding your composing aptitudes and will assist you with having a solid composing portfolio. In the event that you will utilize this method, you will get numerous advantages from the article composing and may likewise build your confidence.</p>

Middle School Essay About Challenge Sample

Middle School Essay About Challenge SampleBefore you write your essay about challenge in middle school, you might want to read the essay sample and see how to structure the topic. You might want to get a little advice from it if you are not sure of how to write a middle school essay about challenge. You can get a better idea of how to construct your own essay by reading this sample essay.Middle school is an important part of your educational life, but it also can be very stressful. Writing essays about this subject is especially challenging because of the format and structure that middle school students typically face. As you read the middle school essay about challenge sample, you will quickly notice that the topics of homework and problem solving are the focus of the essay. While many essays contain topics such as math, science, and literature, they do not focus on them as specifically as the middle school essay.There are several ways to go about writing a middle school essay about challenge. You could start with an essay about homework and problem solving. Write an essay about how the student's homework has helped them to learn and grow. Do not spend too much time on the homework and problems. Instead, give emphasis to what the child has learned through their homework and how they have used that information.If you choose to write an essay about challenge in middle school, include personal experiences and opinions in the essay. Even though personal experiences will help, you should choose a topic that has some general acceptance or common opinion. You can use the essay to support a cause. You can also use it to offer praise for a classmate. Just do not end up talking about you.In your middle school essay about challenge, you must include a short paragraph about each child's opinions on the issue. There should be no personal attacks, name calling, orname calling of one child or another. The essay should provide facts that can be researched and verified by the parent or school administrator.In your middle school essay about challenge, the focus should be on how each child has dealt with the challenges. They should mention the ways that the challenges have helped them learn and grow. In addition, the essay should describe how they took the challenges and solved them. It is very important to provide a detailed description of each event. However, do not discuss all of the issues in detail.Many people are surprised to find out that essays about challenge or challenging in elementary school can be just as challenging as those in middle school. The same rules apply to all students. Do not attempt to make too many connections between one event and another. Keep it simple and factual so that the essay will be accepted and understood by the students.Use the middle school essay about challenge sample to get tips and guidelines on how to write a middle school essay about challenge. Take note of all the factors that are discussed in the sample essay and you will be able to use the tips to write the type of essay that you need to write.

Research Paper Topics on Legal Drinking Age

Research Paper Topics on Legal Drinking AgeResearch paper topics on legal drinking age might not seem like a very interesting topic. The research paper is only able to tackle a specific topic, and this means the more general topics of legal drinking age are off limits for the topic. You can see why there might be a problem in using this specific topic as a topic for your research paper, because it doesn't really deal with any specific case.Legal drinking age is more of a moral or societal taboo issue than anything else. There is a lot of debate about it, and it is often something that goes on behind closed doors, making sure that everyone follows the law. If you want to examine the subject, you need to research a lot of topics that could describe how many people have been prosecuted for drinking alcohol in public and who were they?Most people have different reasons as to why they drink, but most of them follow a set of rules. In most countries, drinking alcohol in public has been ill egal for a long time. In America, it has only been legalized since 2020, so there is still a big gap between the current laws and actual rules that govern how it should be done.It can be easy to find out when you are about to consume alcohol, and how you can avoid being arrested for doing so. There are lots of guidelines, and it can be easy to see if someone has broken the law, even if they aren't aware of it.In America, there is a law that deals with alcohol consumption in the office, and in this part of the world, the law is constantly changing. If you want to have a look at that part of the country, you need to check out what is happening in these areas.This is an area where new ideas are always being used, and some things never change. This is where a lot of American society is concerned, and they have to live with this kind of information. It can be easy to get caught up in such a discussion, as it always seems to be changing.In researching research paper topics on legal drinki ng age, it is important to ensure that you keep it simple and straight forward. There is a whole lot to go through, and you need to make sure that you are able to focus on one particular topic. It can help you to be able to get through the process, and it might give you a more detailed understanding of the topic.

The Quintessential Manual to Fulbright Personal Statement Examples

The Quintessential Manual to Fulbright Personal Statement Examples Rather, it should supply the committee with a snapshot of yourself that connects to why you need to pursue this distinct Fulbright in the nation you have selected. Fulbright Glass Boards is the proper fit to revolutionize your residence or office space. Check out each of our Fulbright articles. Personal statement is a rather important and an extremely integral portion of the whole Fulbright Application. Students should thoroughly research universities when they're applying to study in the united states. The Fulbright Foreign Student Program awards are among the most competitive scholarships out there. You've got zero control over it. There is not anyone format or approach that will do the job well for every application. Begin with an injection of private information focused on growth that links you and your entire life to the decision you've made to undertake additional education in the area of your pick. Let us help you change the way that you communicate to your visual display systems. Definitions of Fulbright Personal Statement Examples Several of the folks here come from several sections of India as a consequence of casse push and pull factors of migration. Iraqis, both women and men from all sections of the country who have outstanding academic records and wo rk experience are encouraged to apply. Hence, anytime you are confronted with the write my essay problem, you can bet that our qualified personnel are going to be on standby to help you in any way they are able to. Facts, Fiction and Fulbright Personal Statement Examples Personal statements are among the most essential pieces of the. Both law and company schools also often need several essays of their applicants, with questions that range from personxl about your private background to questions asking you to compose an essay exploring a controversial matter. They also often require multiple essays of their applicants, with questions ranging from details about your personal background to questions asking you to write an essay exploring a controversial issue. Your law personal statement should be written in a very clear and precise way. You must describe your interest in the topic through real life dynamic examples of what you've been doing so far. Different types of literature review There are various types of literature reviews and distinct purposes for teview one. If you're new to notebooking, you are going to discover that science is an excellent topic to start with. Up in Arms About Fulbright Personal Statement Examples? To be a fantastic sport and to aid you become into PA school, I have chosen to post my very own personal statement. Experience to ensure that you're presented in the best way possible. Education runs in the family for those brothers, as their mother proved to be an expert teacher. Have at least two decades of work experienceafter graduation. The Characteristics of Fulbright Personal Statement Examples Despite my very best efforts to graduate within two decades, it took me another 3 decades, as I. Your `personal statement' is the quick overview of your key abilities and experience you n eed to put at the surface of your CV. By this time, my prior snapshot from in Gambia may not represent the present state of computers. Perhaps you had such a terrific vacation scheme experience that at this point you wish to go the entire hog and adhere to a career as a solicitor. It is a chance to tell the committee more on the subject of the trajectory which you have followed and what plans you've got for the future. The mission of the program is to raise mutual understanding between the individuals of the USA and the people of different countries through educational exchange. You might apply for a job where they company has been trying to find a person to upgrade the business website with images however doesn't have the chance to do it himself. Sometimes you could have just one opportunity to get such assistance. Think of your own personal statement as an advertising tool. The Ultimate Approach for Fulbright Personal Statement Examples Some applicants decide to compose an intellectual autobiography highlighting the essential moments in their academic improvement. When it has to do with providing original and distinctive content, trust our dedicated and qualified writers to do exactly that. Many students give a synopsis of significant experiences and reflections, while some tell one specific story as an instance of a bigger point about who they are.

Accredited programme requirements were created from the...

Accredited programme requirements were created from the Criminal Justice Act 2003 but in order to understand how this came to be it is significant that the history and political context of the probation service is understood. The Probation of Offenders Act was established in 1907 and under this act the release if offenders into the community under the control of probation officers were made official. The primary aim of the probation was made clear under this act which was to advise, assist and befriend and it continued that way until 1970’s. During this period it transformed into an agency concerned with casework, diagnosis, and rehabilitation rather than the influence of personal character, psychological understandings of human†¦show more content†¦However, research carried out in the 1990’s as part of ‘what works’ movement identified that the most successful sentences were those that attempted to change, not only the offender’s behaviour but also their attitude towards their offending (Hollin, 2007). This catalysed the push towards cognitive-behavioural approaches and by 1999 one especially important development was the establishment of the Correctional Servic es Accreditation Panel, which ‘quality assured’ probation and prison programmes for rehabilitating offending. This technique brought an emphasis of individual responsibility of an offender (Mair,2004). A criticism of this was the lack of attention of sociological factors that can influence criminal behaviour. Responsibility of offenders can be considered to have arose as part of the ‘Just Deserts’ in which is fundamental to it rational in two ways. First, the need to sentence individuals for the crime committed rather than sociological or behavioural issue that may have been a factor in the offender committing the crime. Secondly, under the concept of proportionality in which the sentence is proportionate to the crime. At this point a very subtle difference in sentencing had an impact on the way probation was viewed because non-custodial sentences became recognised as an alternative to prison rather than an alternative to punishment (Worrall, 2006). Thus, probation was regarded as a punishment in its own right which isShow MoreRelatedRehab960 Words   |  4 PagesAbstract Dissociative Disorders is the disruption in the integrated functions of consciences, memory, identity, or perception of the environment. They are marked by a dissociation from or interruption of a person’s fundamental aspect of waking consciousness such as personal identity and one’s personal history. In this paper I will be discussing the main dissociative disorders, which are: Dissociative Amnesia, Dissociative Fugue, Dissociative Identity Disorder, and Depersonalization Disorder.Read MoreRehab Paper1529 Words   |  7 PagesRehabilitation CJA 234 September 05 2011 Rehabilitation Paper Parole happens when the release of an inmate, before the termination of the inmate’s court-imposed sentence, with a period of supervision to be successfully completed by compliance with the conditions and terms of the release agreement ordered by the Commission. The decision of the Commission to parole an inmate shall stand for an act of grace of the State and should not be considered a right. 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She ordered a MRI without contrast because this would help distinguish whether or not the questionableRead MoreEssay on visiting a rehab clinic1335 Words   |  6 Pagescouple people are casually waiting; pleasant, normal looking people. The whole effect is of a pleasant doctor’s practice, and on first look you would never be able to tell that this is the waiting room for a chemical dependence treatment center. A rehab center. nbsp;nbsp;nbsp;nbsp;nbsp;I talk to the receptionist, Anne, and she tells me about the clinic. This one is fairly small, fifteen rooms or so. Outpatient only, this clinic is mainly a place for people to have some quick community supportRead MoreSnapping Hip Syndrome With Rehab Essay1167 Words   |  5 PagesSnapping Hip Syndrome With Rehab Snapping hip syndrome is a condition that causes a snapping or popping feeling in your hip, especially when you walk, stand up from a chair, or swing your leg. Strong bands of tissue (tendons) attach the muscles in your buttocks, thighs, and pelvis to the bones of your hip. Snapping hip syndrome typically happens when a muscle or tendon moves across a bony part of your hip. Snapping hip can also involve torn or loose structures within the joint. This is lessRead MoreWriting Rehab (Personal Essay)1026 Words   |  5 PagesKatherine Tatom Writing 121 15 April 2013 Writing Rehab When given this assignment to describe what kind of writer I am, I panicked. I spent hours staring at a blank page, trying to decide whether to fabricate a story, describe my feelings of inadequacy in the area of writing or simply drop this class. The truth is my past is very blurry, I may have been an excellent writer at one time in my life, but the chances of me remembering that are very slim. So this is not so much a story from my life

Accounting Financial Analysis Report

Question: Describe about the Accounting Financial Analysis Report. Answer: This assignment is based on the subject area of accounting. The assignment is divided into two parts. In the first part, the focus has been made on the preparation of adjusted trial balance, comprehensive income statement and statement of financial position for the company Weather and Sons. In the second part of the assignment, the discussion is made on the financial positions of two major airline companies in United Kingdom and that are British Airways and Ryan Air. The analysis and comparison of the annual reports and financial position of the companies are done based on the financial ratio analysis. Adjustment with the trial balance Adjusted Trial Balance Amount (in ) Amount (in ) Retained profit 88000 Sales 636000 Share capital 100000 Share premium 200000 Inventory 87000 purchases 230000 trade payables 86000 trade receivables 205000 bank 83900 Motor expenses 12987 Maintenance 12000 Salaries and wages 106000 Administration expenses 33220 Telephone 5687 Heat and light 14300 Equipment at cost 318000 Provision for depreciation equipment 45000 Motor vehicles at cost 45000 provision for motor vehicles 6000 rent 68000 advertising 19118 bad debts 3788 provision for bad debts 2000 long term loan 90000 interest 9000 equipment depreciation 47700 motor vehicle depreciation 11250 prepayments 13000 accruals 22600 Suspense 53000 Table 1: Adjusted trial balance (Source: Created by author) Preparation of Statement of Comprehensive income Statement of Comprehensive Income of Weather and Sons as on 30th June 2013 Particulars Amount () (Debit) Amount () (credit) sales 636000 Closing inventory 50000 Opening inventory 87000 Purchase 230000 Gross profit C/F 369000 Gross profit B/F 369000 Motor expenses 12987 Maintenance 12000 Salaries and wages 106000 Administration expenses 33220 Telephone 5687 Heat and light 9300 Provision for depreciation equipment 45000 Provision for depreciation motor vehicles 6000 Rent 60000 Advertishing 19118 Bad debts 3788 Provision for bad debts 2000 Depreciation on equipment 47700 Depreciation on Motor vehicles 11250 Accrual telephone 4300 Profit before interest and tax -9350 Interest 9000 taxation 18300 Net profit -36650 Table 2: Income statement (Source: Created by author) Preparation of statement of financial position Statement of Financial Position of Weather and Sons for 30th June 2016 Amounts (in ) Amounts (in ) Fixed Assets: Equipment 225300 Motor Vehicles 27750 Total Fixed assets 253050 Current Assets: Closing inventory 50000 Trade receivables 203000 Prepayment of rent 8000 Prepayment of heat and lighting 5000 Bank 83900 Total Current assets 349900 Total Assets 602950 Shareholders' fund: Share capital 100000 Reserve and surplus: Share premium 200000 Retained profit 88000 P/L account -36650 351350 Current liabilities: Trade payables 86000 Accrual tax 18300 Accrual telephone 4300 Total current liabilities 108600 Suspense account 53000 Non-current liabilities: Long term loan 90000 Total liabilities 602950 Table 3: Statement of Financial Position (Source: Created by author) This part of the study has analyzed the financial performance of the two major airline companies in UK and the companies are British Airways and Ryan Air. The analysis has been done based on the financial ratios. The data has been collected from the annual reports of the companies for 2013, 2014 and 2015. The report has mainly emphasized on three categories of financial ratios profitability ratios, liquidity ratios and efficiency ratios. The comparison between the financial performance of these two companies are stated below: Financial ratios of Ryan Air and British Airways from 2013 to 2015 Ryan Air and British Airways are the giant companies in airline industry in United Kingdom. Ryan Air has started its business in the year of 1984 and currently, the fleet size of the company is 355 (Ryanair.com 2016). On the other side, British Airways has started its business in 1974 and it is currently having 295 fleet sizes (Britishairways.com 2016). The financial ratios of the two companies are calculated as per the data available in the annual reports of the companies and stated below: Financial ratios of Ryan Air: Financial Ratios 2013 2014 2015 Operating profit ratio 14.7052 13.076 18.4453 Net profit ratio 11.6564 10.3798 15.329 Current ratio 3.00361 1.51431 0.38225 Quick ratio 3.0022 1.51321 0.38162 Receivable collection period 0.20178 0.18117 0.13557 Inventory turnover period 3.17187 1.80407 0.9721 Table 4: Financial ratios of Ryan Air from 2013 to 2015 (Source: Ryanair.com 2016) In the above table, it can be identified that the profitability of Ryan Air has increased from 2013 to 2015. In 2013, the operating profit ratio of the company was 14.7052, which increased to 13.076 in 2014 and 18.4453 in 2015. This indicates that the operating profit of the company has increased gradually. At the same time, the above table is also disclosing the fact that the net profit ratio of the company was 11.6564 in the year of 2013, which has declined in 2014 to 10.3798. However, the net profit ratio of the company has increased in 2015 by more or less 5% (Ryanair.com 2016). As per the table, the liquidity position of the company has declined during the last three years that means from 2013 to 2015. In 2013, the current ratio of the company was 3.00361, which declined to 1.51431 in 2014 and again declined to 0.38225 in 2015. The same type if result can also be identified in the quick ratio of the company. However, the efficiency ratios of the company enhanced during the last three financial years (Ryanair.com 2016). Financial ratios of British Airways from 2013 to 2015 Financial ratio 2013 2014 2015 Operating profit ratio 5.70003 8.31982 11.1533 Net profit ratio 2.46038 5.99027 22.1301 Current ratio 0.63 0.65122 0.59649 Quick ratio 0.60622 0.62704 0.57211 Receivable collection period 3.51545 4.14242 4.47675 Inventory turnover period 29.1364 32.4933 47.2833 Table 5: Financial ratios of British Airways from 2013 to 2015 (Source: Britishairways.com 2016) According to the above table, the overall financial position of British Airways was average in the last three years. The profitability of the company has increased in 2015, but the efficiency and liquidity positions of the company have moved to negative directions. The operating profit ratio and the net profit ratios of the company have increased at high rate in the last year but before that, the improvement in the profitability ratios was less (Britishairways.com 2016). Apart from the profitability ratios, the financial position of the company is also dependent on the other two ratio categories and that are liquidity ratio and efficiency ratios. The receivable collection period and inventory turnover period of the company are stating that the efficiency of the company has decreased. At the same time, the current ratio and quick ratios of the company are also disclosing the weak liquidity position of the company (Britishairways.com 2016). Comparison between the financial performance of Ryan Air and British Airways According to the above discussion, it can be stated that the financial position and performance of the two companies (Ryan Air and British Airways) were not excellent in the last three years. If the comparison is done between the financial performances of the two companies, then it can be stated that the profitability of British Airways has improved at higher rate than the profitability of Ryan Air. In Ryan Air, the operating profit ratio has been increased by more or less 4% from 2013 to 2015, whereas, in case of British Airways, the percentage increased in the operating profit ratio from 2013 to 2015 was near about 6%. Along with the operating profit ratio, the percentage increased in the net profit ratio was also high in case of British Airways. In the financial year 2015, the net profit ratio has increased by near about 17% than that of 2014. However, in case of Ryan Air, the percentage increased in the net profit ratio from 2014 to 2015 was much lesser than British Airways. The percentage increased in the net profit ratio of Ryan Air in 2015 was only 5%. These results indicate that the performance of British Airways was better than that of Ryan Air. However, Lukic (2015) mentioned that the sudden increase in the profitability of the company creates doubts in the minds of the investors regarding their companys business operations. On the contrary, Dagiliene (2015) noted that improvement in the profitability of the company helps to attract new shareholders and investors. Therefore, if the profitability of British Airways is high then it can attract more investments in the coming financial years. However, the company needs to maintain the high standard of profitability in the future years also. In case of Ryan Air, it can be stated that the company needs to improve its profitability more in order to compete with British Airways as well as the other companies in the Airline industry in UK (Arun, Almahrog and Aribi 2015). Apart from profitability, the financial health of a company also depends on its liquidity position (Uechi et al. 2015). Due to this, while analyzing the financial position of a company, it is very important to analyze the liquidity position of the organization. If the liquidity positions of British Airways and Ryan Air are compared then it can be identified that liquidity positions have been declined in both the companies. However, the rate of decline is high at Ryan Air than that of British Airways. From 2013 to 2015, the percentage decreased in the current ratio of Ryan Air was near about 3%, where as in the same time span, the percentage decreased in the current ratio of British Airways was 0.4%. It is indicating that the performance level of Ryan Air was low than the performance level of British Airways. Along with the current ratio, the quick ratios of the companies are disclosing more or less the same result during the last three years. Percentage decreased in the quick ratio of Ryan Air was near about 3%, whereas the percentage decreased in the quick ratio of British Airways was 0.3%. Therefore, it can be understood that in the last year, the performance of British Airways was better than Ryan Air in terms of liquidity, but the performance of the two companies was not of high standard. However, in 2013 and 2014, the liquidity position of Ryan Air was better than the British Airways. This indicates that Ryan Air has the capacity of quality or liquidity improvement, which the company can utilize in the coming years, if it want to sustain in the market (Garefalakis et al. 2016). Apart from the liquidity and profitability, analyzing the level of efficiency is also very important to understand the actual financial position of the company. The level of efficiency of a company can be understood with the help of the efficiency ratios of the company (Sulkava et al. 2015). In case of the Ryan Air and British Airways, the performance of Ryan Air was better than British Airways in respect to the receivable collection period. The receivable collection period of a company indicates the efficiency of the company in converting its receivables or debts into cash. If the receivable collection period of a company is less then it denotes that the company is efficient in converting the receivables into cash (Rajitha and Babu 2015). Figure 1: Receivables Collection Period of Ryan Air and British Airways (Source: Created by author) In case of Ryan Air, the receivable collection period has decreased gradually from 2013 to 2015. In 2013, the receivable collection period was 0.20178, which decreased to 0.13557 in 2015. On the other side, in case of British Airways, the receivables collection period has increased from 2013 to 2015. In 2013, the receivable collection period was 3.51545, which increased to 4.47675 in 2015. Therefore, it is very clear that Ryan Air was more efficient than that of British Airways. At the same time, it can also be said that British Airways needs to take care of the receivable collection period, so that it does not increase further. On the other hand, if the efficiency level is measured with the help of inventory collection period, then it can also be identified that the performance of Ryan Air was better than British Airways. Figure 2: Inventory Turnover Period of Ryan Air and British Airways (Source: Created by author) The inventory turnover period of Ryan Air has decreased from 2013 to 2015 but in the same time span, the inventory turnover period of British Airways has increased. This indicates that the inventory management system at British Airways was weak than that of Ryan Air during the period of 2013 to 2015. Therefore, from the overall discussion, it can be said that the financial performance of Ryan Air was better in the years of 2013 and 2014. However, in 2015, the performance of British Airways was better than the performance of Ryan Air. However, the efficiency level was always good at Ryan Air. Conclusion In this assignment, the comprehensive income statement of Weather and Sons has been prepared and it has been identified that the company has incurred loss in the financial year. On the other side, in the second part of the assignment, it has been identified that the liquidity position and the efficiency level of Ryan Air are better than that of British Airways. However, in case of profitability, the performance of British Airways was better in last three years. Reference list and Bibliography: Arun, T.G., Almahrog, Y.E. and Aribi, Z.A., 2015. Female directors and earnings management: Evidence from UK companies.International Review of Financial Analysis,39, pp.137-146. Bell, C., 2015.Generic organizational strategy integration impacts on profit margin ratio and inventory turnover in publically traded Oklahoma manufacturing organizations(Doctoral dissertation, INDIANA STATE UNIVERSITY). Bowman, D., Cai, F., Davies, S. and Kamin, S., 2015. Quantitative easing and bank lending: Evidence from Japan.Journal of International Money and Finance,57, pp.15-30. Britishairways.com. 2016. Book Flights, Holidays Check In Online | British Airways. [online] Available at: https://www.britishairways.com/ [Accessed 7 Aug. 2016]. Dagiliene, L., 2015. THE INVESTIGATION OF FINANCIAL REPORTSCOMPLEXITY IN LARGE COMPANIES.Economics and Management, (14), pp.28-32. Garefalakis, A., Mantalis, G., Lemonakis, C. and Vassakis, K., 2016. Determinants of Profitability in Aviation Industry of Europe and America.International Journal of Supply Chain Management,5(2), pp.131-137. Hancerliogullari, G., Sen, A. and Agca, E., 2016. Demand uncertainty and inventory turnover performance: an empirical analysis of the US retail industry.International Journal of Physical Distribution Logistics Management,46(6/7). Joshi, A. and VYAS, D.V., 2015. A study of liquidity ratios of selected private sector banks of India.ZENITH International Journal of Business Economics Management Research,5(5), pp.131-137. Khan, M.N. and Khokhar, I., 2015. THE EFFECT OF SELECTED FINANCIAL RATIOS ON PROFITABILITY: AN EMPIRICAL ANALYSIS OF LISTED FIRMS OF CEMENT SECTOR IN SAUDI ARABIA.Quarterly Journal of Econometrics Research,1(1), pp.1-12. Lukic, R., 2015. The Analysis of Efficiency of Managing Inventories in Trade in Serbia.Revista de Management Comparat International,16(2), p.222. Prommin, P., Jumreornvong, S., Jiraporn, P. and Tong, S., 2016. Liquidity, ownership concentration, corporate governance, and firm value: Evidence from Thailand.Global Finance Journal. Rajitha, P. and Babu, P.C., 2015. A Study on Liquidity and Profitability Position with Reference to ITL Pvt. Ltd.The International Journal of Business Management,3(8), p.98. Ryanair.com. 2016. Official Ryanair website | Cheap flights | Exclusive deals. [online] Available at: https://www.ryanair.com [Accessed 7 Aug. 2016]. Sulkava, M., Sepponen, A.M., Yli-Heikkil, M. and Latukka, A., 2015. Clustering of the self-organizing map reveals profiles of farm profitability and upscaling weights.Neurocomputing,147, pp.197-206. Uechi, L., Akutsu, T., Stanley, H.E., Marcus, A.J. and Kenett, D.Y., 2015. Sector dominance ratio analysis of financial markets.Physica A: Statistical Mechanics and its Applications,421, pp.488-509. Accounting Financial Analysis Report Question: Discuss about the Accounting Financial Analysis Report. Answer: Introduction Union Cement Company is the foremost producer of cement that had established in the United Arab Emirates in the year 1972. The company is PSC, a publicly quoted firm that has been engaged in manufacturing and marketing of different varieties of Portland cement. It distributes and sells across the world by way of direct selling[1]. The company is engaged in the process of manufacturing, marketing and distribution for different oil-well cement products and kinds of Portland across the UAE. The production plan of the company is situated at Khor chair located at Ras Al Khaimah Emirate. Stocks of corporate entity are listed on Abu Dhabi securities exchange. The report herein presents the financial positioning of the company for the year 2015 in comparison to the year 2014. On the basis of ratios ascertained a detailed analysis of directors report has been made further highlighting the financial status of the company. Moreover, the quality of earning of company and evaluation of statement of cash flow is done to assess the credentials of the company. The professional comparison is made with critical arguments by undertaking a group as a benchmark and lastly through the evaluation of assessment recommendation is to be served. Director report Directors report is a document, which enlists details about the company state and its compliances with a brief on the financial, accounting, and corporate social responsibility standards followed by the company. The board of directors of Union has sanctioned and reviewed the performance of Union Cement Company (PSC) by undergoing through its consolidated statements as of 30th June 2015, reflecting the financial position of the company and its subsidiaries (together signifying the Group). The abridged consolidated statements for six months period are issued comprising of its overall as well as comprehensive income, variations in equity and cash flows. As per the reports, there is a clear declaration that the financial information stated and prepared considering all material concerns and in accordance with the International Financial Reporting Standards (IFRS) complying with the Interim Financial Reporting[2]. The directors report does not serve full financial statement details but rather presents the results ascertained from them. Thus, presenting fair and all material statements. The contrast between financial statements of the year 2015 with the year 2014 is made. The company records as per director's report showcase consolidated sale revenue of AED 640.472 million through the year 2015 in comparison to AED 548.322 million for the same period in the year 2014. The results are clearly indicating a rise in the cost of sales by a ratio of 14.94%; further Gross profit is realised by AED 160.205 then to AED 130.486 million. Moreover, the Operating profits recorded in the year 2015 are AED 95.121 M compared to AED 71.307 M for the year ended 2014. The ratios ascertained vividly provides positive rise showcasing enhancement in their overall level of performance. Net consolidated profits that are realised during the period 2015 amounts to AED 103.671 M than AED 84.842 M meanwhile the net profit is attributable towards the shareholder of the company in the year 2015 amounted to AED 95.410 M than the AED 76.098 for a similar time period of the year 2014. Thus, increasing the EPS (Earning per share) from 0.11 AED in 2014 to 0.14 AED for the same period in the year 2015. Further, the shareholders are paid dividend amounting to 10% of the paid-up capital which amounted to AED 66.944 million for the year 2014. Thus, it can be seen from the directors report that the state of the company is progressive and it is keeping up the pace to satisfy its stakeholders with positive increment in the overall profits of the company. It serves to provide maximum benefit to its shareholders by giving an increasing dividend per year and the rise in overall earning per share of the shareholders in accordance to the directors report. Thus it further puts through the operating and financial review of company setting out the information of the potential areas of market and structural capacity of company to expand as well as exploit the new opportunities. The directors report states the long-term interest of shareholders, employees, community etc. Company surpass the needs of stakeholder by meeting its interest implying that it upkeeps to satisfy them by passing on the benefit of good performance. It assures to put through good statics of company through support from the company stakeholders. Effective directors report enhances interest and perspective of stakeholders towards the company. The positive balance in directors report and further sharing of profits amongst the shareholder's repose confidence in them towards the company. Moreover, stakeholders perceive the consistent company growth through such positive profit ratios and facilitate them to make a constructive investment in them. Information provided in the directors report of the company is viable to the financial statement as its summaries entire financial aspects in an effective manner. By considering the provided information, stakeholders will be able to have a brief overview of financial performance along with considering their future prospects in order to make rational decisions related to business. Lastly it is imperative for company to maintain its business reputations and this indeed is done through directors report, which helps in promoting the success of the company. But on the contrary it can be seen that the directors reports doesnt relocate or describe the principle risk and uncertainties that are being faced by the company. Additional matter for concerns should be included in directors report that holds more of strategic importance to the organization. While it is of significant importance that the business covers up within its report the areas of opportunity and investments it seeks to exploit in near future. It can be seen that a comprehensive balance sheet analysis of company performance has not been expressed in full. The content and quality is dependent on how does the directors report effectively communicates with shareholders about the promotion as well as success of the company. The report is focused towards past information only and no future prospects are being communicated. According to, it is of paramount importance to deliver the strategic aims and objectives KPI (key performance indicators) that shall be helpful in communicating deals to is stakeholders to measure progress against the current achievement with future accomplishments. The director report should include a brief discussion of future developments and its impact on the current performance and strategy of company. Quality of Earnings and Earning Sustainability. Revenue and Profitability analysis Table 1: Revenue and profitability analysis of past three years 2015 2014 2013 Revenue 640,472,000 100% 640,472,000 100 640,472,000 100 Gross profit 160,205,000 25% 130,486,000 23.8% 103,414,000 19.58% Profit for the year 103,671,000 16.2% 84,842,000 15.5% 50,868,000 9.63% Sales Growth 25% 24% 20% Return on Sales 16% 15% 10% Return on Assets 8% 6% 4% Figure 1: Revenue and profitability of past three years Figure 2: Revenue and profitability analysis of past three years In reference to the financial data served by the company, a clear comparison and revenue analysis of company can be drawn. The Gross profit indicates about the company revenue it earns after deducting the expenses associated with such revenue. As per the trend is shown in the above table, it can be seen that the revenue is consistent and gross profit calculated on such revenue is progressive[3]. Similarly looking at the profit for the year is also increasing with every consecutive year. The sales growth is rising, and so is the return on such sales. In tune with all the rising ratios signifying progressive growth, the Return on Assets is also mounting depicting the uprising state of the company. Technologies used in production Union Cement Company is one of the largest cement production company across the entire gulf region. They serve diversified cement production capabilities such as Oil Well Cement, Sulphate Resistant cement, Moderated Sulphate Resistant Cement and Ordinary Portland Cement. To meet the customer demands it also serves blended cement as its plants are well equipped with the own art of technology for enhanced production process. The company has erected and commission technology and project designing from international IHI, Japan and CMEC China. The plan installed in the Middle East has an over the capacity of 10000 TPD and hold competence to produce up to 12000 TPD. The factory makes use of the latest Japanese Process technology for the most effective and modernised process[4]. Company to serve the best possible quantity with quality to the consumers installs the best of Equipment. Such equipment is large and ensure optimum utilisation of resources serving utility products. Customer enrichment is also one of the key factors that are looked upon by the company serving as per convenience blend of cement products with the 100% quality assurance. Quality and Standards Since 1980, the production and manufacturing process is done keeping in mind the customer requirements and quality. The company mission is to attain complete customer satisfaction by serving best in class product and services that meet up their expectations and requirements. UCC has obtained ISO 9000 certification as being the first cement manufacturer in the Middle East[5]. Company for at par quality excellence and world-class competencies also obtains API (American Petroleum Institute) Q1 certification. This Q1 system certification is provided for organisation Quality Management System. Moreover, the ISO 9000 certification is also obtained by the organisation in 2000 towards its dedication for environmental management system. The organisation key focus is on enabling and enriching the client by overall improvement in organisation performance to gain the best market positioning Innovation and customer satisfaction With the increasing competition in the market, organisation are striving to attain greater innovation in their product and services. UCC has effectively realised the significance of Product Innovation that can help in sustaining its growth. Based on the facts of the company it seeks to make both social and technical quality management along with innovation[6]. The product innovation has helped it in providing the customer's specialised product and services with efficacy. The technical improvements made by the company are to an extent to which its plant products are framed to reduce complication in manufacturing. Moreover, to also reduce its impact on ecological footprints UCC has involved into renewable energy and efficiency solutions. Cement plant of the Union Cement Company, in Ras Al Khaimah, UAE has CDM project which involves installation of a system through waste heat recovery can be made by generation 82 MWH of zero emission electricity each year. Thus it has been both social and technically innovative company. Conclusion and Earning Sustainability The progressive trend in the profit ratios showed above it can be seen that company is moving forward and not stagnant or downward graph scale. Thus, if the trend would have been irregular then there would have been uncertainties in earning sustainability but since it is clear from the above ratios that the growth is consistent and unwavering ensuring positive earnings in future[7]. The product innovation has also further seen to provide competitive edge across the entire Middle East. Since, the investors are keen towards ascertaining the valuation ratios and comparing them across the companies it is important that company should look on to maintaining the sustainability of company earnings. It can be seen that currently the Union Cement Company is having positive earnings, which are not uncertain rather it is growing across the consecutive year. This increases the possibility of company to maintain this growth in future as well. The continual increment in earning should be maintained and must be competitive to achieve a positive earning sustainability of company. It can be seen that the ratios stated has helped investors in assessing the extent to which the firms reported earning are free from any errors or maneuverings reflecting the quality of firms earnings. Evaluation of Cash Flow Statements of Union Cement Company Cash flow from operating activities. While analysing the cash flow statements many ratios provide indicators to measure the company's quality of investment[8]. Investors often track these performance indicators to detect the ability of the company to convert sales into cash. Thus it is a good sign that the companys cash flow from operating activities has been increasing annually. The Cash flows from operations of a company mainly measures the cash-generating abilities from operating or current assets[9]. The net cash from operations reflects the amount of money that flowed into the business during the year less depreciation, and other non-cash charges. Table 2: Statement showing Cash flow from operating activities Particular Formula for the calculations 2013 2014 2015 Net sales to Operating Ratio Net Operating cash flow/ Net sales 4% 4.5% 1.57% Free Cash Flow Net operating cash flows capital expenditures (907278) (862970) (817470) Free cash flow coverage Free cash flow/ operating cash flow (6.99) (7.16) (5.80) Analysis of the Above Ratios It can be observed that in the year 2015 the net sale to operating ratio was significantly low as compared to the previous two years. However, the cash flow from operational activities and the profit was the highest in 2015. Thus it is good sign that the companys cash flow from operating activities has been increasing annually[10]. Thus a low net sale to operating ratio is to a worrisome indicator for the company. Union cement has a consistent negative free cash flow which indicates that the company is not capable of generating sufficient cash to support the business. Particular 2013 2014 2015 Cash flow from operating. 129634 120476 140832 Net cash flow from investing activities (3,340) (13,955) 16664 Net cash flow from Financing Activities (87186) (100930) (81232) Analysis of the cash flow statements The cash flows from the operating activities were the highest in the year 2015.Union Cement has constantly negative cash flows from the investing activities in the year 2013 and 2014. The reason behind these negative cash flows might be that the company is reinvesting its capital by at least the rate of depreciation[11]. Thus, it is not always bad to have a negative cash flow from investing activities. Nevertheless it may need further evaluations in detail before the final conclusion is drawn from the company's investing activities. However, in the year 2015, the company had inflow of cash from the investing activities. The reason behind such cash flow can be the proceeds from the disposal of fixed assets, investment instruments sale, and the proceeds from the collection of loans and insurance. The cash flow from financing activities was much higher in 2015 at 161034. The cash flows from the year 2013 and 2014 were 81553 and 87144, respectively. Figure 1: Cash Flow from Operating Activities for the Year 2013, 2014 and 2015 Figure 2: Cash Flow from investing and Financial Activities for the year 2015, 2014 and 2013. Assessing the Financial Credit Quality Before investing into debt security of company, investors always determine the entitys capability to meet its financial obligations. Independent and objective assessments of companies help investors to decide the risk of a particular security. For the purpose of judging the investment quality of a bond or mutual fund, credit quality is considered to be the primary criteria [12]. This aspect reports the investors the credit worthiness of the company and risk of default[13]. Thus gaining insight into investment environments is very important to understand the risks and advantages associated with the investment. For this purpose essential tools known as credit ratings aids in making investment decisions Professional Ranking Comparison of Union Cement Company with its competitors and Industry Table 3: Comparison of Union Cement Company with its competitors and Industry Union cement Gulf National cement RAK Industry average Revenue 640,472,000 612,26,174 261,541 335,174,306 46,24,03,370 Gross profit 160,205,000 97,493,467 39,800 51,404,871 8,72,25,834 Profit for the year 103,671,000 71,439,530 93,530 15,536,581 7,10,44,277 Sales Growth 25% -22% 14.56% -17.61% Return on Sales 16% 8.57% 2.8% 21.57% 15.36% Return on Assets 8% 4.94% 5.55% 1.36% 4.68% Operating cash flow 140,832 122,562,13 (39,981) 23,561,059 Financing cash flow (83,606) (84,071,65) (117,327) (81,028,238) Investing cash flow 16,664 63,177,638 108,794 47,937,862 Ranking of company in accordance with their performance Table 4: Ranking of company in accordance with their performance Union cement Gulf National cement RAK Revenue I II IV III Gross profit I II IV III Profit for the year I II IV III Sales Growth I IV II III Return on Sales II III IV I Return on Assets I III II IV Operating cash flow III II IV I Financing cash flow IV II III I Investing cash flow IV I III II Analysis Return on sales Return on sales is also termed as operating margin. This financial ratio evaluates the efficiency with which a company generate profits from its revenue. It evaluates the performance of the company by calculating what percentage of total earnings is converted into profit[14]. The same is used for comparing the performance of the company with its competitors and industry as well; so that appropriate measures can be taken for improvement. In accordance with the analysis of data of average industry return on sales is 15.36% but the return on sales for Union Cement Company is 16% which is higher in comparison with industry, but still, it is not the highest among four companies. RAK has been provided with the first rank as it is having the highest return on sales 21.57 %[15]. Thus, it can be concluded that even after having highest revenue the company is not able to maximum profit. Efforts should be made to improve the percentage by using more financial leverage, maximising profit margins, distributing idle cash at available investing opportunities, etc. Return on Assets Average Industry rate for return on asset is 4.68%, but the present return of asset rate of Union Cement Company is 8.68%. It is just double of the existing industry ratio, which means that the company is efficiently utilising the available resources[16]. Return on asset ratio is a profitability ratio which evaluates the net income produced from total assets during a period[17]. The same is done by comparing net profit to total average assets. The objective to this ratio is to ascertain the efficiency of the company regarding the management of assets for producing a profit during a period. Union Cement Company is holding having the highest percentage of return on assets in comparison to its competitors as well as the industry average[18]. The same depicts the efficiency of the company in converting its assets into profits. Investors look out in this ratio to ascertain the return in case company invests in its own capital assets[19]. Cash flows: Cash flow statement represents the position of total cash which comes in and goes out of the company. It is different from income statement as it record transaction when they occur rather than when they accrue. It assesses the cash generated by the company during the period and provides information regarding the manner in which it is expended. Operating Cash flows: The section of operating activities represents the cash which is received by the company through sale of its products and services reduced by the cash required for making those goods sale. As per above analysis it can be observed that Union Cement Co. is holding third rank which means that it requires more cash in comparison to its competitors regarding making its goods sold. Thus, it requires improving its performance under this section. Cash flow from Investing Activities: This section of cash flow reflects the amount that is expended on capital expenditure such as purchasing new equipment or any other investment. In case the company does not utilize its available funds in appropriate manner than large amount of cash inflow is available and the same is not sustainable. It can be observed from analysis it can be concluded that the company is holding lowest ratio. By considering performance analysis of company with competitors and industry it can be noticed that Union Cement Company is performing better but they are required to work on the strategies of cash management in order to attain better liquidity position. Conclusion In accordance with the current company financial analysis, it can be concluded that the company is performing well and has outshone an increasing trend over the course of the year. The industry has been further seen to keep pace with the competitors and attain good market standing across the entire Middle East. The financial performance has indeed assisted the company in providing maximum benefit to their shareholders. The ratios ascertained to determine the revenues and profitability status of company showcase a consistent and uprising growth of the company. The quality assurance is also for company prime importance. Furthermore, Union Cement Company has focused on delivering the product and services, which is best in class to meet the client expectations. It has certified by ISO 9000 and API Q1, which showcase its expertise in meeting the quality standards. Lastly, the company being listed on Abu Dhabi stock exchange has made all attempts to outperform its competitors by adopted the latest technologies and serving all class of products. It has a credibility, which makes it a prospective venture for investors to invest in the company. 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