Comparing The Hebrew Or Israelite s ( Hoi ) And The...

The Hebrew or Israelite’s (HoI) book of Genesis (2.5-3) and the Pandora Myth in the Greek poet Hesiod’s Work and Days both include the creation of Men and Women. In each of these works, this creation plays a significant role in showing the relationship between human beings and gods (or God) in that culture. The order of creation (Man Vs Women) indicates the importance one sex has over the other. In the book of Genesis (2.5-3) and Work and Days, Men are created before women towards the beginning of creation. However, the basis on why women are created indicates the importance of women in HoI and Greek cultures. In the book of Genesis (2.5-3) woman is created to be a companion for the lonely man, but plays an important role helping humans become more human like. In contrast, the story of Work and Days tells us women are created to punish man and are the root of all evil. The process in how women are created also indicates their importance within these cultures. In Genesis , the woman is created from a man’s rib, while in Work and Days the woman is created out of clay and the â€Å"gifts† of many gods. Lastly, how the gods (or God) treats man, preceding creation, may also indicate some insight to their relationships. In Genesis, we see God worry for man’s well being, while in Works and Days man is being punished for something they didn’t do. Both Genesis and Work and Days have similar orders of creation for both men and women. Preceding the creation of heaven and earth, the

Thermal Coating Free Essays

Among the components exposed to heat load, piston of internal combustion engine is subject to maximum thermal stress. The large temperature gradient the piston will cause structural deformation deterioration of lubricant and increase the clearance between the cylinder liner and piston there by causing more noise, vibration degrees in the engine service life, the non- uniform temperature gradient arise owing damage of piston especially crown region. Experimental study is conducted on single cylinder 5hp diesel engine in order to find the improved performance when a ceramic coating is given especially in the piston crown. We will write a custom essay sample on Thermal Coating or any similar topic only for you Order Now Among the ceramics, Yttria partially stabilized Zirconia (YPSZ) is being favoured for diesel engines since its co efficient of thermal expansion is close to those of metals used in piston. This avoids problems relating to difference in thermal expansion between metallic and thermal parts which also increases its durability. Compared to the conventional engine (without coating over the piston crown) the modified engine (with ceramic coating over the piston crown) did not produce any observable knock in the engine, no significant wear of piston crown. Various graphs are drawn to check the improved performance of the engine when it is at with and without ceramic coating on the piston crown, and found that there is 5-6% decrease in SFC, 4-5% increase in brake thermal efficiency and 8-9% increase in mechanical efficiency. INTRODUCTION: Thermal barrier coatings were originally developed for air craft engine applications in 1940; only recently have they been modified and tested for use in diesel engines. Although diesel engines has greater compressive loads and more frequent thermal shocks, in additional, diesel TBC’s must cope with contaminants (Sodium, Vanadium, Sulphur ) often found in lower grade fuels. If these difference in engine operating conditions are ignored when choosing and applying a T. B. C premature failure of the coating can result. Diesel TBC’s are coating systems metallic bond coat and ceramic topcoat applied by the plasma thermal spray process; control of total coating thickness is critical. If not maintained within 0. 8mm, spallation of the coating can occur due to uneven heating and cooling of the process of the topcoats, Robotic thermal spraying provides the required thickness and compare values with established standards. Basically, there are three techniques of thermal spraying. The basic principle is the same for all (i. e. ) material is melted and propelled as finely atomized towards the target as the particle strike the surface they flatten a nd form thin platelets that conform and adhere to the irregularity of the prepared surface and to each other. The three techniques differ essentially in the fuel and the method of heating/ melting used. These differences give to the advantage and limitations which to considerable extent govern their range of applications. Thermal spraying infact is a group of processes i. e. , 1. Surface preparation and 2. Thermal spraying Both are basically important as far as quantity of the coating is concern. Coating of a material on a substance is made to serve in the specific environment and service conditions. It is possible only if the coating is adherent to the surface of the component, on which it is sprayed, tthroughout its useful life. If the coating flakes off or leaves the surface, the entire effort will go waste. The adhesion and other properties of the coating mainly depend on the surface condition of the substrate. How to cite Thermal Coating, Papers

Financial performnace of Wesfarmers limited Supermarket Segments

Question: Discuss about the Financial Performnace of Wesfarmers limited for Supermarket Segments. Answer: Introduction Wesfarmers is a diversified conglomerate based in Perth whose majority revenue are derived from the supermarket segment where Coles is the major player. However, the business interests of the group span into home improvement, fuel retailing, hotels, energy, industrial safety, coal mining along with fertilisers and chemicals. The company structure was assumed by the business when it listed in 1980s and since then grown through the acquisition route (Wesfarmers, 2015).. Woolworth is the primary competitor of Wesfarmers and the two virtually have a duopoly in the grocery and supermarket segment. Woolworths unlike Wesfarmers has limited diversification and is present only in related businesses such as home improvement, fuel retailing, liquor, general merchandise and hotels. The two companies together account for more than 75% of the supermarket sales (Woolworths, 2015). Analysis of Trends in Balance Sheet Assets Liabilities It is apparent that there has been a slight decline in current assets in FY2015, but the total assets has enhanced by $ 675 million during the year. This may be attributed to the increase in the fixed assets such as PPE along with intangible assets. This is a healthy trend and augers well for the future growth as the company is making investment in the business. There has been also been an increase in both short term and long term borrowings on account of issue of corporate bonds ($ 1,168 million) and issue of long term debt ($ 295 million) respectively (Wesfarmers, 2015). The relevant ratios for short term liquidity of the company are presented below and corresponding figures for Woolworths are also given (Wesfarmers, 2015; Woolworths, 2015) The current ratio of Wesfarmers has declined from 1.13 at the end of FY2014 to 0.93 at the end of FY2015. This is on account of the sharp surge in current liabilities on account of short term corporate bonds issued to the tune of $ 1.17 billion. However, the ratio is still healthier than Woolworths in 2015 which is languishing at 0.83. The low current ratio and negative working capital are common in the industry as the sales are typically derived in cash thus amounting to lower receivables. However, the purchases are mostly done on credit due to which payables are significant. Thus, inventory is the main current asset which is reflected from the abysmally quick ratio for the two players. However, the above ratios are healthy and in line with the industry trends. The relevant ratio that indicate the capital structure and also the ability to pay interest are captured below (Wesfarmers, 2015; Woolworths, 2015) From the above table, is it apparent that even though the company has increased its borrowings in FY2015 as discussed, but still debt comprises only 26% of the shareholders equity. The corresponding ratio for Woolworths stands at 42% which is also comfortable. It is apparent that long term liquidity is not an issue with Wesfarmers as the debt equity ratio is exceptionally comfortable and leaves ample room to raise further debt (Damodaran, 2008). The interest coverage ratio for Wesfarmers has enhanced in FY2015 despite the increase in interest charges. This is attributed to the increase in EBIT. The interest coverage ratio is maintained at an exceptionally healthy multiple of about 12. Even though, it is slightly lower than Woolworths but does not indicate much as Wesfarmers is more diversified than Woolworths. Hence, it is likely that some of the businesses of Wesfarmers tend to reduce the overall profitability of the operations. (Brealey, Myers Allen, 2008). Analysis of Trends in Income Statement Revenue and Profitability There has been increase in the revenue but the same is accompanied with corresponding increase in the cost of goods sold and hence the margins at the gross level have remained stable. In the year FY2014, there was a goodwill impairment charge amounting to $ 677 million on account of Target brand and therefore the profit slumped (Wesfarmers, 2015). The relevant profitability ratios are presented below (Wesfarmers, 2015; Woolworths, 2015) From the above, it is apparent that the profitability margins of Wesfarmers at the net level seemingly have improved considerably which is also driving the return on assets. However, this is primarily because the FY2014 net profit was adversely impacted by a goodwill impairment charge of $ 677 million. Hence, accounting for the impairment charge, there is not much difference in the profitability margins. However, the corresponding margins (both at the gross and net levels) are significantly higher that of Woolworths. However, one factor that could attribute to this difference is the operations of Wesfarmers in energy, industrial safety, chemical and fertilisers which might boost of higher gross margins thereby accounting for the above figure (Wesfarmers, 2015).. With regards to supermarket business, both are rivals in a price sensitive market and hence the profitability margins would not differ significantly considering the leadership position both enjoy (Petty et. al., 2015). With regards to the ROA or return on asset, seemingly Woolworths has an advantage. But again businesses such as mining, chemicals and fertilisers are highly capital intensive business which would not generate handsome returns on assets primarily at a time when demand from China is languishing. Hence, it would be imprudent to read these numbers in great detail and draw pivotal inferences as the two businesses are not exactly comparable and the difference in business models are driving the difference between the ratios to some extent. However, the noteworthy trend is that for Woolworths there is a market decrease in the net profit margins and also ROA which is indicative of higher competition existing in the supermarket space (Smyth, 2015). Trends in Cash Flow Statement With regards to cash flows of Wesfarmers, there has been not much movement or change in the cash flow generated from investing and financing activities. But the same cannot be said about cash flow on account of investing activities which has seen a significant change. In FY2014, the company exited the insurance business and hence a cash outflow to the tune of $ 337 million was incurred for the insurance deposit acquisition. In the same year there was a cash inflow to the tune of $ 2,641 million on account of interest sale in a subsidiary (Air Liquide WA). In FY2015, there has been acquisition of some new subsidiaries that has resulted in a cash outflow to the tune of $ 339 million (Wesfarmers, 2015). Trends in Market Performance Wesfarmers market performance is compared with that of Woolworths during the given period and tabled below (Wesfarmers, 2015; Woolworths, 2015) From the above data, it is apparent that the EPS for Wesfarmers is 216 cents in FY2015. In comparison to Woolworths, Wesfarmers has reported a much higher EPS. This is despite the fact that PAT for Wesfarmers is only marginally higher than Woolworths. Further, the dividend yield for Wesfarmers has declined owing to the decrease in the dividend paid per share. The dividend per share is however at same level for the year 2015. The dividend yield has actually deteriorated for the year 2015 from 9.1% of 2014 in the case of Wesfarmers. Woolworths on the other hand has improved from 3.7% in 2014 to 5% in 2015 as the per share dividend has marginally increased and the price has corrected in FY2015. Conclusion Recommendation Based on the analysis above, it may be concluded that with regards to profitability both at the gross level and also the net level, Wesfarmers has an edge on Woolworths which to an extent may be related to the highly diverse businesses that Wesfarmers has. Due to the ongoing price wars in the supermarket segment, there is intense pressure on margins and going forward the company can increase margins only by enhancing operational efficiency and cutting down on the costs (Parrino Kidwell, 2011). The short term liquidity for both Wesfarmers and Woolworths is comparable. The ratios obtained in this regard are characteristic of the industry where receivables are typically low. With regards to capital structure also, both companies are well placed as the debt seems to be a fraction of the overall equity. This ensures that the companies are well placed for availing more debt funding in case it is required. Payment of interest would not be an issue as the current operating profits are more than 10 times the interest expenses (Brigham Ehrhardt, 2013). With regards to market performance, Wesfarmers tends to have a higher EPS and the same is reflected in the higher stock price also. However, in order to create value for the shareholders, it would make sense for the company to spin off certain businesses especially which are capital intensive and list the same on the bourses. Even though Wesfarmers at the present seems to be a better bet than Woolworths, but still the investor must not invest in Wesfarmers. This is because majority of the revenue for the company is generated from Coles or the supermarket business and owing to weak trading environment coupled with high competition caused due to entry to German discount retailers such as Aldi, it is likely that the volume growth on the top line would be muted and also the margins would not expand significantly while they may shrink (Chung, 2016). References Brealey, R, Myers, S Allen, F 2008, Principles of Corporate Finance (Global edition), 10th edn, McGraw Hill Publications, New York Brigham, EF Ehrhardt, MC 2013, Financial Management: Theory Practice, 3rd ed., South-Western College Publications, New York Chung, F 2016, Moodys rings Aldi alarm bell for Coles, Woolies, news.com, Available online from https://www.news.com.au/finance/business/retail/moodys-rings-aldi-alarm-bell-for-coles-woolies/news-story/5fa28b85abb45c9e06b89b1c9f502fea (Accessed on August 30, 2016) Damodaran, A 2008, Corporate Finance, 2nd edn, Wiley Publications, London Parrino, R Kidwell, D 2011, Fundamentals of Corporate Finance, 3rd edn, Wiley Publications, London Petty, JW, Titman, S, Keown, AJ, Martin, P, Martin JD Burrow, M 2015, Financial Management: Principles and Applications,6th edn, Pearson Australia, Sydney Smyth, J 2015, Foreign competitors sour Australian grocery sector, The Financial Times, Available online from https://www.ft.com/cms/s/0/351943ae-14b0-11e5-a51f-00144feabdc0.html#axzz4IoHlrdI0 (Accessed on August 30, 2016) Wesfarmers 2015, Annual Report 2015, Wesfarmers Website, Available online from https://www.wesfarmers.com.au/investors/reports-results-presentations.html (Accessed on August 30, 2016) Woolworths 2015, Annual Report 2015, Woolworths Website, Available online from https://www.woolworthslimited.com.au/page/Invest_In_Us/Reports/Reports/(Accessed on August 30, 2016)

The Executive Summary Your Proposal in Two Pages or Less - The Writers For Hire

THE EXECUTIVE SUMMARY: YOUR PROPOSAL IN TWO PAGES OR LESS You have completed all of the requirements for your RFP, and are almost ready to submit it. But, you’re wondering if you need to include an executive summary. While not all RFPs call for an executive summary, some do —and some will even provide you a template for the summary. However, if the RFP does not specify any guidelines or requirements, you may still decide that including an executive summary could enhance your prospects. The question is, though, what should your executive summary include? Here are a few tips to help you craft the most effective RFP executive summary possible. What is an executive summary? Let’s start with what an executive summary is not. It is not a string of bullet points or a cut and paste job, however tempting. While it should be the last thing you write, it should not be a mere afterthought. Like your cover letter, the executive summary should be a positive reflection of your organization. A good executive summary is a condensed version of your proposal. It provides an overview of the proposal’s contents without repeating details verbatim. The executive summary may well be the first thing a reviewer reads but it is not an introduction. This article from pediaa.com explains the difference between an executive summary and an introduction. A good executive summary has a compelling, even pithy, lead. It should capture the reader’s attention but strike a tone appropriate for your audience. The first sentence or two should convince the reader that the summary, and what follows, is worth their while. For example, a service provider responding to an RFP might lead with something like, â€Å"Quick. Reliable. Secure. That’s our promise to you.† Then, what follows would describe how the proposed deliverables demonstrate these qualities. A good executive summary is concise, with short paragraphs. The shorter the better. One page should suffice. More than two pages is too much and risks losing the reader. Short paragraphs provide white space, allowing the reader to move quickly through the text. Consider the following examples from incontextdesign.com. Like Goldilocks, you’ll want your spacing to be ‘just right.’ A good executive summary stands on its own. Most persons reading the summary will no doubt be reviewers required to read the entire proposal. However, should anyone read only the summary, they should finish it with an understanding of all the proposal’s key elements. In sum, the executive summary deserves your time and effort, should you need, or choose, to do one. Consider writing a draft and letting it rest overnight. (You know, like you did with that long, angry email.) Fresh eyes provide a whole different perspective, highlighting points you may have overlooked and focusing your mind on what’s most important. An here’s one final tip: Consider letting someone else write a first draft. Like the proofreader who has never seen a draft can spot things the writer or editor missed, someone who has never seen your draft can provide an even fresher pair of eyes. Would someone else tease out the same key points as you? Good luck!

James Baldwins Stranger in the Village essays

James Baldwin's Stranger in the Village essays In paragraph three of James Baldwin's 'Stranger in the Village' (1955), he alludes to emotions that are significant, dealing with conflicts that arise in the Swiss village. Of these emotions are two, astonishment and outrage, which represent the relevant feelings of Baldwin, an American black man. These two emotions, for Baldwin's ancestors, create arguments about the 'Negro' and their rights to be considered 'human beings' (Baldwin 131). Baldwin, an American Negro, feels undeniable rage toward the village because of the misconception of his complexion, a misconception that denies Baldwin human credibility and allows him to be perceived as a 'living wonder' (129).   Baldwin and his ancestors share this common rage because of the reflections their culture has had on the rest of society, a society consisting of white men who have thrived on using false impressions as a weapon throughout American history. Baldwin gives credit to the fact that no one can be held responsible for what history has unfolded, but he remains restless for an explanation about the perception of his ancestors as people. In Baldwin's essay, his rage becomes more directed as the power of the white man becomes relevant to the misfortune of the American Negro (Baldwin 131). This misfortune creates a fire of rage within Baldwin and the American Negro. As Baldwin's American Negro continues to build the fire, the white man builds an invisible wall around himself to avoid confrontation about the actions of hisforefathers? (Baldwin 131). Baldwin's anger burns through his other emotions as he writes about the enslavement of his ancestors and gives the reader a shameful illusion of a Negro slave having to explain his or her situation to a curious child. Baldwin seems unforgiving when he speaks about the troubles that the white man has bestowed upon his race. There is no intelligence and no forgiveness behind the outrage of a slave's ancestor, which is what Baldwin refuses ...

Understanding Essay Titles

Understanding Essay Titles Understanding Essay Titles Today, it is rare that you would be given ready made essay titles. Usually what you get is an essay question or a prompt. The main ingredient in a successful essay is understanding what you need to write about. Most essay questions contain four components: aspect, focus, instruction and subject. This formula works both ways, either you get a question which already contains these elements, or you get a paragraph of instructions and you have to come up with an essay title, based on them. Besides your topic, the title should convey the angle of your argument, context and what you need to do. In this post, you will find out about the types of essay titles and what you should do with them. Based on the instructional verb, we can identify 9 types of titles. Analyze You have to process related materials to find key evidence and important factors which influence the outcome. This means that you have to examine each piece of information you find and give the audience facts, instead of assumptions. Example: The Importance of Higher Education Compare and Contrast These two often come in couple, because it is obvious that you will compare two points or elements to find both their similarities and differences. You can also explain the significance of the matching or opposing features you have found. Example: Batman VS Superman: Do Only Gods Have Superpowers? Describe This one is probably the easiest to understand, as you only need to point out the state of things. No opinions or explanations are required. Your essay will be based on one of the five senses: what I see, what I smell, what I hear, what I taste, what I feel Example: A Day In the Life of a Blind Person Discuss If you get a discussion type of essay title, be prepared to choose a side. Identify the points of view on the subject, take one and argue for or against it using facts, examples and opposing views. Example: Photo Realism: Is It Necessary? Evaluate Put on the teachers’ shoes for a day. If you are asked to evaluate something, you will have to analyze the subject matter and identify its usefulness or insignificance. Example: The Issue of Using Electronic Device on the Road Examine Here, you will have to take the subject under a microscope and look into the smallest details. It may be applied to people, events, different phenomena, and other elements. Example: Examine the Methods of Preventing Water Pollution Explain This type of essay title usually begins with a how or a why. It means that the essay will either give instructions or expose an issue and make it clear why something is happening the way it does. Example: Obesity in the USA Justify These topics are usually controversial in the course of a global discussion. You will have to find clear evidence to support the argument, explain why the phenomenon that you are defending has a place to be. Example: Legalizing Abortions for Rape Victims All in all, our service is always available online to provide students with custom essay writing help at a reasonable cost.

Accounting for the success of 'Pinot Grigio', 'Prosecco' and 'Brunello Essay

Accounting for the success of 'Pinot Grigio', 'Prosecco' and 'Brunello di Montalcino' - Essay Example Pinot Grigio, Prosecco, and Brunello di Montalcino are Italian wines that are enjoying the success of their sales across the globe (Robinson 2006). This paper will account for the success of these wines, and how they sustain growth in the region they originate and outside world. Wine lovers always consider the vintage and type of wine they need to purchase. These are some of the reasons that some of the new wine does not get the success they so wilfully wish for, when it comes down to sales. The exportation of wine may be a number one revenue earner for some of the European countries. In France, for example, the number of cases of wine exported to countries like the USA and Russia in a year may amount to a high number of its revenue. This is why the importation of USA wine back in the day saw the destruction of property and the burning of shops. This was to ensure that the only sold wine in the area came from France. Pinot Grigio is a grape that is accredited with the success of the white wine. It is readily available in Italian restaurants, and is often considered light and easy. Young wine enthusiasts find it easier to connect with the white wine as it is the go-to wine for everyone who fancies a drink with their meals. In the USA, Pinot Grigio is considered to be the second best wine. It only plays second fiddle to Chardonnay, and is the most imported wine in the region. It is considered a symbol of the evolution or the beginning of the United States as a wine drinking capital (Maroni 2012). The sale of the wine has increased over the years as people are now changing from the occasional one-drink for special occasions, to the everyday dinner drink. It is this change that attributes the success of the wine commercially. An increase in consumer base, for any product, means that there must be an increase in sales. Manufacturers, therefore, have to be up to the task of trying to