The Major Macroeconomic Policy In Malaysia Economics Essay

The Major Macroeconomic Policy In Malaysia Economics Essay Among the major macroeconomic policy in Malaysia is to achieve sustained economic growth. Continued economic growth means an increase and expansion of an economy of a country. Increased economic activity is shown by the ability of an economy to produce goods and services increasing. To achieve sustained economic growth will increase a countrys income and per capita and can provide employment opportunities to the public. Continued economic growth to measure the performance of a countrys economic development. Continued economic growth means the economic development of a physical nature such as the total production of industrial goods, increase production of other economic sectors, infrastructure development, increase the number of school social and economic development or other. Continuing economic growth rate achieved by a country can be measured by the growth of real national income. In the economic growth we can see from the developments of an economic activity in terms of increased production of goods and services. To determine the growth of an economy, we can measure using real GDP or GNP. GDP is the total market value of all final goods and services issued by a country within a year regardless of who issued it. While GDP means the total market value of all goods, services produced by the end of the only citizen of a country within a year. There are factors that affect economic growth, continuing the development of educational standards and providing training facilities, the use of high technology, foreign investments and market expansion. Hence, to achieve low unemployment is one of the main macroeconomic policies in Malaysia. Unemployment means a condition in which part of the workforce who wants to work at a certain rate of wages in the market that cannot be any jobs. Labor or labor in an economy cannot be equated with the population in an economy. Labor can be referred to those aged between 15 and 58 years were working. While unemployment is not including school, college, university, and retirees. Unemployment is divided into 6 types of unemployment is frictional unemployment, structural unemployment, cyclical unemployment, technological unemployment, seasonal unemployment, and unemployment is not significant. The effect of unemployment will have an impact on the economy they do not encourage economic growth and will make the waste of factors of production. While the impact on individuals and society will lose the skills nor the person and the political and economic instability. To achieve a lower unemployment usin g monetary policy. Monetary policy to cope with unemployment in some way. First, reduce the statutory reserve ratio. When unemployment, the central bank should reduce the statutory ratio of commercial banks made. This will provide the ability for banks to increase lending. Meanwhile, brush will also increase public purchasing and to provide opportunities to meet the aggregate demand in the community. Hence, unemployment will be low and decreasing. In addition, lowering the bank rate or discount rate from the central bank to reduce unemployment. Bank rate is the interest rate charged by central banks to commercial banks. When the bank lowered rates by the central bank will lead to commercial banks will lower interest rates on public investment. Low interest rates will increase investment and to provide increased employment opportunities increased. Low inflation one of the main macroeconomic policy in Malaysia. Inflation means that prices are going in the general price level. Price means the price will generally reflect the overall price level of goods and services is available in an economy at a particular time. One method to reduce the general price level is taking a number of specific goods and services as a representative of the overall goods and services is there an economic performance and price will be measured using the price index. To achieve macroeconomic policy, we need to take several steps to achieve the lowest inflation rates. Among the basic use of physical. Physically able to control the tax policies of the items referred to the food, household goods, electrical goods, electronics and so forth. In addition, the terms of the administrative government should continue efforts to encourage healthy competition to produce goods and services performance of high productivity, technological modernization and competitiven ess of the industry in terms of product prices. Increasing food production capacity as well as to reduce the inflation rate. Finally, the balance of payments is one of the main macroeconomic policies in Malaysia. Definition of an account balance payments showing the inflow and outflow of foreign currency from any country. Foreign currency is to buy one currency and selling of another currency. The balance of payments is also a statement about the show business value. When the transaction value of its exports more than imports, the balance of payments in surplus and vice versa when the transaction value of its imports exceed exports, the balance of payments will be reduced.

Roles of Women in the American Civil War

The American Civil War was, as all wars are, affected not only by the men fighting on the battlefield, but by the women who served on the home front, in military hospitals, and occasionally next to men on the battlefield. Just as women influenced the war, the war changed the world in which the women lived. The women’s rights movement began shortly before the Civil War, and continued through the war, growing stronger as women were touched by the war, and longed for rights equal to men. Women supported men by donating supplies to the effort in both the North and the South.Women served as soldiers, worked in military hospitals, and spied to discover valuable information to aid their homeland. Women were a very valuable resource during the war, and the war was very influential on the way women lived their lives in America. Before the Civil War, women’s roles in America were changing. Economic modernization caused the production of items previously made by women to occur out side of the home. In some cases, families needed women to work for wages in or out of the home. [i] In most cases, however, the men left for work while the women stayed at home to tend to the house and raise the children.This caused the existence of â€Å"separate spheres. †[ii] With this shift in production, the purpose of the home changed. Mothers were the source of love and nurturing for the children. When families became more centered on love and affection, midle class families started having fewer children. [iii] This, in turn, caused women to be able to be more active in society, since they were not constantly expecting or nursing a newborn. [iv] In the early and middle 1800s, women moved out of the home and into the public sphere.Many unmarried women had little chance of being planters, and they were not hired in the city. [v] Most commonly, women worked from the home. Occupations that took place outside of their home were traditional feminie roles of seamstress, laund ress, or nanny. Few women were able to acquire jobs in retail, and women with larger homes could open a boardinghouse. [vi] Women (and children) worked in factories for wages and served humanity, and were generally overlooked by others. [vii] In the North, the manufacturing of cloth items such as clothing moved from the home to factories.Northern women increasingly could purchase thred, cloth, and clothing, while the South had fewer factories, so clothing was made in the home. [viii] Southern women did not question their place in society and admired the traditional way of life on their plantations. [ix] With fewer children and much less work at home, families sent their children to school more, and the public education system changed. The school became responsible for education and social skills. Women became more involved in the schooling system, and most teachers were women. Because of this, women needed to be educated, too. x] Women found work as schoolteachers because the enviro nment was safer and more comfortable than a factory. [xi] Other women worked as private music, dance, or art tutors. They did, however, make low salaries. Though women found employment as teachers and in factories and shops, they longed for a traditional family life. [xii] Education was viewed different in the North and in the South. In the North, women were expected by intelligent and independent free thinkers, while Southern women were expected to use their intellect to make polie conversation and support their ladylike character. xiii] Increasingly during the Antebellum period, women learned how to read. More families owned books and taught their children how to read. [xiv] Wealthy families may have had private libraries, from which daughters could read a variety of literature to maintain intellectual abilities. [xv] Though more women learned to read, many Southern women remained illiterate – some white women could not even write their own name. [xvi] Young women often pre ffered romantic novels that described a fantasy life out of her reach, which caused parents to encourage solid, factual literature.Surprisingly, women were interested in learning the things men learned, and yearned for an education equal to that of their husbands and brothers. [xvii] Unfortunately, the advancement of education for Southern women was far behind that for Northern women, and was only available to the rich, leaving poorer girls from farming families feeling more ignorant and belittled. [xviii] Women in the North were becoming increasingly active in the public arena, and hungered for a say in government. Previously, women persuaded their husbands on moral ground and raised moral citizens; now they began taking a tand for themselves, speaking to legislators about their concerns. [xix] The most common way that women participated in society was by serving with churches and joining temperance and antislavery societies. [xx] Some women â€Å"delivered political tirades, deno unced officials, gave advice on military strategy from the lecture platform, or participated in violent public demonstrations;† these were the ones that troubled the public. [xxi] One of the most well-known femal lecturers during the civil war, Anna Dickinson, delivered speeches on the conflict between the Union and Confederacy. xxii] Her skills brought overwhelming popularity, fame, and wealth for some time, but her eccentricity and womanly unawareness of business caused her time in the spotlight to be limited. [xxiii] Since many women spoke against slavery, many men assumed that the emancipation of slaves would pull them from the public eye, and keep them back in the home. [xxiv] Many women, however, quietly expressed their opinions through personal writings and private conversations. The war was a very personal event, so women were individually affected by the choices made by their political leaders.In both the North and the South, women criticized leaders and blamed them f or the heartbreak of the time. [xxv] As women became increasingly aware of and opinionated about national politics, they yearned more and more for a say in the election of governing officials. [xxvi] The first broad attempt to achieve women’s suffrage was at the Seneca Falls convention in 1848. Nearly two hundred Americans gathered here, led by Elizabeth Cady Stanton, to discuss women’s rights. [xxvii] They drafted and approved the Declaration of Sentiments, which outlined faults in the male-dominated American government, and called for a change.Unfortunately, men continued to claim that a woman’s place was in the home, not politics, and no state would make a law allowing women to vote until several decades later. [xxviii] While the women’s rights movement gained speed in the North, the South prided itself on avoiding issues of feminism. Some Southern women visited the North and attended meeting of women’s right activists, and noted that they disli ked the mixing of races and equality of sexes promoted. [xxix] Louisa McCord attacked Northern movement for femal suffrage, claiming that it took away feminity from women.She said women should display their opinion in society only through their male counterparts, not by giving public speeches and voting in elections. McCord stated that â€Å"The true woman . . . preferred caring for her family to tinkering with constitutions. †[xxx] Some women may have agreed with female superiority, but were too scared of change to bring their thoughts forward. [xxxi] Women worked to supply materials to their armies. The United States Sanitary Commission was created only weeks after the beginning of the war by Henry Bellows.He cooperated with Dorothea Dix, who was also working on forming a â€Å"nursing corps,† but Bellows did not want to work with her. Through the course of the war, Northern women worked to provide valuable materials to aid soldiers in war. [xxxii] Some soldiers were accompanied by their wives, who aided soldiers. They worked doing laundry, cooking for soldiers, nursing soldiers in emergency situations, or counseling soldiers during this traumatic time. [xxxiii] These women often cared for the men and boys as if they were her own sons.Many groups of soldiers claimed a woman as its mother figure, and continued to include and honor her long after the war. [xxxiv] While it was easier for a woman to enter the army with a husband and not be questioned too intensely, women who chose to help soldiers independently were often critisized by the public. [xxxv] Many women demonstrated their patriotism by dressing as men and fighting in the army. Even more women thought and wrote, wishing that they could be allowed to fight alongside their male counterparts. xxxvi] Regulations prevented some from attempting to join, others wrote to generals asking permission to volunteer to fight, and there were women who joined battle as a confrontation was occuring, bypa ssing official enlistment altogether. [xxxvii] The physical examination was a barrier for females – while some were not able to join because of this, other doctors lied on women’s behalf to allow them to join. Still others joined without a physical examination or even official enlistment (women may have joined soldiers and began fighting during a skirmish or battle). xxxviii] Women joined for many different reasons: to be with husbands, brothers, or fathers (though some enlisted secretly, against the wishes of relatives); to leave home; for the money or adventure; patriotism; and some, â€Å"to escape the oppresive social restrictions placed on women in that day and age. †[xxxix] While some joined with family members, others risked the end of family communications by joining. When Ellen Goodridge informed her father that she would fight alongside her fiance, her father disowned her. [xl] Young women dreamed of changing the world, of doing something important, an d joining the army could be their chance.They looked up to figures such as Joan of Arc, and wanted to achieve that kind of glory. [xli] The view of people’s enlistment choices varied by gender. While men were looked down upon if they did not fight alongside their brothers, women recieved the same social treatment if they did join the army. [xlii] Women obviously faced difficulties – menstruation, concealing their figure, and the fact of voice and lack of facial hair. To deal with thease complications, women found privacy as many modest men did and posed as adolescent boys, who often made their way into the regiments. xliii] To enhance their masculine reputation, women learned to act like men by playing cards, smoking cigars and chewing tobacco , drinking, and swearing. [xliv] One thing that helped women maintain their disguise was the fact that no soldier expected to find a woman in the ranks; men were not looking for them, so it was easier to remain unnoticed. [xlv] W ounds and hospital treatment was the most common way for a woman’s gender to be discovered. [xlvi] Unfortunately, a woman’s sex was sometimes uncovered before she even set foot on the battlefield – Sarah Collins and Mary Burns, for example. xlvii] Collins, who was of very good health and â€Å"could have easily borne the hardships incident to a soldier’s life,† was an orphaned teenager living in Wisconsin who enlisted with her brother. [xlviii] She was â€Å"detected by the was she put on her shoes and stockings† before being able to support the Union next to her brother. [xlix] Mary Burns, also a Northerner, joined to be with her significant other from Michigan. [l] She was arrested in Detroit, also before fighting next to the man with whome she enlisted. [li]These women fearlessly performed any task asked of them, and fought bravely in a situation where society assumed women would not be able to function, much less fight like the man stand ing next to her. [lii] Women soldiers readily performed any task given to them, just as if they were a male soldier. It was not uncommon that soldiers were pulled off of the field and asked to work in hospitals. [liii] Some women joined for medical service directly. [liv] Volunteers retrieved wounded from the battlefields and nursed patients as they waited for a surgeon. Women were usually untrained, and had to follw strict regulations.Many soldiers died simply from disease caused by new exposure to the ranks, and thousands died on the battlefield after being left unaided. [lv] Across the Confederacy, societies were formed to gether supplies and volunteers that were sent to Virginia to help wounded soldiers. Women learned to dress wounds efficiently, where they may have fainted at the sight before the war. [lvi] Soldiers and generals were hungry for information about the opposing side. Women sometimes gained insight from Federals through casual conversation, but others were sent nor th to spy and bring information to Jefferson Davis or General Robert E.Lee. Women carried notes filled with information hidden in hams or in the folds of their skirts. [lvii] Some hid in conspicuous places and acted as faithful members of the opposing side, others rode out after midnight to deliver information to officials. This was sometimes dangerous work – soldiers shot these women from afar to stop them from delivering secret plans or other information. [lviii] As citizens of America, the war undoubtedly impacted women. With the absence of men not experienced previously in America, women’s roles shifted ramatically, in and out of war. When men left, women took their place, and that change could not be reverted when the war was over. The result of the American Civil War – emancipation – also altered women's home life. ———————– [i] James M. McPherson, Ordeal by Fire: The Civil War and Reconstructio n (New York: McGraw Hill Companies, Inc. , 2001), 19. [ii] McPherson, 19. [iii] McPherson, 20. [iv] McPherson, 20. [v] George C. Rable, Civil Wars: Women and the Crisis of Southern Nationalism (Chicago: University of Illinois Press, 1989), 26. [vi] Rable, 27. vii] Mary Elizabeth Massey, Women in the Civil War (Lincoln: University of Nebraska Press, 1994), 153. [viii] Rable, 27. [ix] Rable, 30. [x] McPherson, 20. [xi] Rable, 28. [xii] Rable, 29. [xiii] Rable, 18-19. [xiv] Rable, 17. [xv] Rable, 17. [xvi] Rable, 18. [xvii] Rable, 17-19. [xviii] Rable, 20-22. [xix] Jeanie Attie, Patriotic Toil: Northern Women and the American Civil War (Ithaca and London: Cornell University Press, 1998), 46. [xx] James L. Roark, et al. , The American Promise: A History of United States, 2nd ed. (Boston and New York: Bedford/St Martin’s, 2002), 380. [xxi] Massey, 153. xxii] Massey, 154. [xxiii] Massey, 154-55 [xxiv] Massey, 161. [xxv] Massey, 161. [xxvi] Michael P. Johnson, ed. , Reading the Amer ican Past: Selected Historical Documents, Volume I: To 1877, 3rd ed. (Boston and New York: Bedford/St. Martin’s, 2005), 225-26. [xxvii] Johnson, 225-26. [xxviii] Roark, 380. [xxix] Rable, 15-16. [xxx] Rable, 16. [xxxi] Rable, 16-17. [xxxii] Attie, 78. [xxxiii] Massey, 78. [xxxiv] Massey, 78. [xxxv] Massey, 78. [xxxvi] DeAnne Blanton and Lauren M. Cook, They Fought Like Demons: Women Soldiers in the Civil War (New York:Vintage Books, 2002), 25 [xxxvii] Blanton, 25-28. xxxviii] Blanton, 25-28. [xxxix] Blanton, 30-32. [xl] Massey, 80. [xli] Massey, 78. [xlii] Blanton, 30. [xliii] Blanton, 46-50. [xliv] Blanton, 52-53. [xlv] Blanton, 57. [xlvi] Massey, 80. [xlvii] Massey, 80. [xlviii] Blanton, 33, 56. [xlix] Massey, 80. [l] Blanton, 31. [li] Blanton, 124. [lii] Francis Butler Simkins and James Welch Patton, The Women of the Confederacy (Richmond and New York: Garrett and Massie, Incorporated, 1936), 80. [liii] Blanton, 65-66. [liv] Blanton, 65-66. [lv] Simkins, 82-83. [lvi] Simki ns, 82-83. [lvii] Simkins, 82-82. [lviii] Simkins, 82-82.

Comparison Of Hemingway And Brownings Novels - Free Essay Example

Sample details Pages: 2 Words: 578 Downloads: 8 Date added: 2019/05/29 Category Literature Essay Level High school Tags: Hills Like White Elephants Essay Did you like this example? The theme of gender is extremely prevalent in both Hills Like White Elephants by Ernest Hemingway, and My Last Duchess by Robert Browning. In both of these instances, the main characters in both stories revolve around powerful men in one way or another. For the Duke, his world revolves around power; and at this time, power of such royal status could only be obtained by a man. Don’t waste time! Our writers will create an original "Comparison Of Hemingway And Brownings Novels" essay for you Create order In Hills Like White Elephants, a couple is debating the possibility of the woman receiving an abortion for an accidental pregnancy. However, throughout the short story, it is very apparent how the manrs tone changes and affects his girlfriend. In My Last Duchess, the Duke is extremely sensitive and jealous of the way his late wife paid attention to other people. As a powerful man in charge, he believed that he was the only person, especially the only man, that the Duchess should be able to pay attention to. Thus, when she liked whateer/She looked on, and her looks went everywhere, the Duke was extremely offended, for he was supposed to be the favor at her breast. He found it quite offensive that she interacted and spoke with other men when she was married to a man of such great power and status; that she would never have to speak to someone else. He felt that his gift of a nine-hundred-years-old name should have been taken with pride and gratitude. It disgusted him that she could ever give attention to someone that was not him. He believed that women, especially wives, deserved to be domestically dominated, the same way servants must follow orders; any sign of kindness or joy was a threat to his power as a man.Ther efore, after she died, possibly at his doing, he found her very dispensable. Because of his gender, he felt that women were disposable and easily replaced, therefore he would be able to easily find his next duchess. Similarly, in Hills Like White Elephants, the American Man is sure to make his opinions known about his girlfriendrs possible abortion. It is quite shocking how he acts and speaks to his girlfriend about such an important and frightening topic, that would change their lives forever. Clearly, the reader is able to tell that the girlfriend is very upset and worried about the possibility of becoming a mother, and rightfully so. However, her boyfriend is very insensitive to her feelings when speaking of the abortion: [The operationrs] really not anything. Itrs just to let the air in. The way that he speaks of a life-altering operation is definitely an interesting choice in diction when referring to the abortion his pregnant girlfriend may have to have. I think the way that this man talks to his girlfriend is a clear sign of a man that definitely views himself as the dominant hand in the relationship. He is not nearly as high-strung as the Duke in the previously mentioned story, b ut I think that their genders definitely play a role. In a situation where the man has no idea what it is like to be pregnant and have to be the one having the abortion, the man has a very strong, ignorant, and somewhat arrogant opinion of what his girlfriend should do. In both stories, the male characters feel that their opinions and needs are more important than the womenrs; a classic tale of gender inequalities that have been seen through many years of history and literature.

Customer Management System ( Cms ) - 826 Words

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Cargill, Nestle Purina, and Lockheed Martin each have invested in various ways to support an effective Customer Management System. During Cargill s Annual Business Planning process, quarterly business reviews, and sales and product line meetings, leaders evaluate organization processes. Data collection and storage is a key focus during this evaluation period. Cargill Corn Milling decided to deploy several applications to collect and transfer customer knowledge with touch points shared using a database system supported by MasterCard (Cargill Corn Milling, 2008). Cargill s sales and customer serviceShow MoreRelatedAnalysis Of Emu s International Outlook Essay1117 Words   |  5 Pagesoffshore some of its operations. Every year, EMU aims to fulfill its goal of recruiting international students by hiring representatives in each of the countries that it seeks to recruit students from. The problem however is the lack of a motivation system. 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Similarities Between Hamlet, Fortinbras, and Laertes in...

In Shakespeare’s famous tragedy, Hamlet there are similarities between Hamlet, Fortinbras, and Laertes. They do have some character differences but they face many of the same challenges and are put in similar situations. All three of the men have lost their fathers and are seeking to avenge their deaths in some way. Hamlet is contemplating killing Claudius, Fortinbras has gathered an army to reclaim lands that his father lost, and Laertes will do whatever it takes to get revenge for Polonius’ death. The main difference between the three men is that Fortinbras and Laertes are willing to do whatever it takes to reach their goal while Hamlet spends the majority of his time in thought trying to decide the right thing to do. When Hamlet is on his way to England he runs into Fortinbras and his army. He learns that Fortinbras is leading a huge army for a small piece of land that is not worth anything. He is greatly inspired by him though because he is willing to do it to prote ct his family and his father’s honor. After seeing them Hamlet says, â€Å"Witness this army of such mass and charge, Led by a delicate and tender prince, Whose spirit, with divine ambition puffed, Makes mouths at the invisible event, Exposing what is mortal and unsure To all that fortune, death, and danger dare, Even for an eggshell. 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Hamlet was written around 1601 and set in Denmark during the late middleRead MoreWilliam Shakespeare s Hamlet As A Revenge Tragedy1777 Words   |  8 PagesWilliam Shakespeare’s play Hamlet was written as a revenge tragedy. This play was written by Shakespeare between 1599 and 1602; no one is exactly certain about the date Hamlet was written (Hunt 2). The protagonist of this play is a prince named Hamlet; he is a prince of Denmark. Hamlet’s father was killed by his uncle Claudius, who became king afterwards. Not only did Claudius become king of Denmark, he took Hamlet’s mot her, Gertrude, as his wife. This play is the longest of all Shakespeare’s playsRead MoreThe Foil Of Shakespeare s The Tragedy Of Hamlet 901 Words   |  4 Pagesdifferences and similarities, help to emphasize and enhance the qualities and actions of the protagonist. Many characters, such as King Claudius, Fortinbras, and Laertes, in William Shakespeare’s â€Å"The Tragedy of Hamlet, Prince of Denmark† qualify as foils for Hamlet, the protagonist. However, Laertes is the most appropriate foil for Hamlet. Laertes’ similarities and differences with Hamlet along with his actions and traits allow him to be an effective foil for Hamlet. Readers often see Laertes and HamletRead MoreHamlet: Mel Gibson vs Kenneth Branagh Essay1127 Words   |  5 PagesHamlet, a tragedy by William Shakespeare shows a lot of adaptations to movies. Hamlet by Mel Gibson (1990) and Kenneth Branagh (1996) interpret and portray the play by Shakespeare in different ways. The two film versions of Act IV of Hamlet have many differences and similarities. Kenneth Branagh’s version of Hamlet is seen covering most of the original text of Shakespeare’s play of Hamlet unlike the Mel Gibson version which omits many scenes and dialogues. The film version of Hamlet featuring KennethRead MoreSurface, Depth, And A Reflected World Of Hamlet1830 Words   |  8 PagesStevenson Dr. Sigler EN 102 16 November 2015 Surface, Depth, and a Reflected World of Hamlet Although dynamic characters typically develop through solely personal obstacles, William Shakespeare uses the character of Hamlet as a contradiction by illustrating his growth through other characters. In Hamlet, Prince of Denmark, Shakespeare strategically uses Laertes and Fortinbras in order to foil the character of Hamlet. An extended metaphor of a pond is created and through tangled family ties, internal

Shannon Liegh Wynne Free Essays

Shannon Leigh Wynne Advanced Placement United States History Mr. Ed Forte 1 December 2010 To America: Personal Reflections of an Historian by Stephen Ambrose vs. Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong by James W. We will write a custom essay sample on Shannon Liegh Wynne or any similar topic only for you Order Now Loewen History can be interpreted in many different ways, and has been, by many different people, who all have different views on politics and economics. Some authors try to change the audience’s opinions, some try to enhance them. Authors have different purposes for writing, different biases and ideas, different research and documentation as well. Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong by James W. Loewen and To America: Personal Reflections by an Historian by Stephen Ambrose are perfect examples of two very different books about essentially the same subject. While Loewen is a democrat, and Ambrose is a republican, not only are their philosophies and ideas different, the authors present the ideas in totally different fashions and with different audiences in mind. James W. Loewen and Stephen E. Ambrose have two distinctively different writing styles, political preferences and purposes when writing. Loewen’s Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong is democratic, liberal, and written in textbook style writing. In contrast, Stephen Ambrose’s book, America: Personal Reflections by an Historian, is republican, conservative and written with personal anecdotes and a warm tone, as if a grandfather was telling you the stories. In Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong, Loewen presented a lot of new, surprising, information on well known subjects. These new facts were supposed to sway the reader’s opinion on the subject being presented from what is popular to believe, to what is the â€Å"real† truth. Loewen presented surprising facts about Helen Keller and her political preferences, Christopher Columbus and who actually discovered America, and how some textbooks are have hidden racism and antiracism within the book. America: Personal Reflections by an Historian was written to comment on history and certain events, and the author’s experiences learning about them. Both books focus on certain events, or narrow subjects, but each chapter is a completely new subject. Ambrose interjects his personal experiences and opinions on subjects like Ulysses S. Grant and the Transcontinental Railroad, which the facts are supplied by the author himself, the author’s mentors, and other famous texts and records. Most evidence for Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong is found in documents such as newspaper articles, from both current times and archived materials, as well as books. The information is documented in the back of the book in Notes by the author along with explanations for the use of some phrases and words. Loewen uses many secondary sources, such as textbooks and analyses. Most evidence from America: Personal Reflections by an Historian is also a lot of secondary sources, but many primary sources as well. Ambrose tells many personal anecdotes about the subject and many opinions and stories his mentors and professors shared with him. James Loewen and Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong have a completely different purpose than America: Personal Reflections by an Historian, by Stephen Ambrose, but the two books have overlapping documentation and research. Both America: Personal Reflections by an Historian and Lies my Teacher Told Me: Everything Your American History Textbook Got Wrong are presented in a somewhat logical manner, but in different ways. James W. Loewen wrote his book by focusing on one subject for an entire chapter and then moving on to the next subject and another chapter. He had the subjects go in chronological order and includes many pictures, charts and graphs to help the reader, and are very well spaced and placed throughout the book. There was no gap in any information in Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong, but there was a plethora of repetition. Loewen almost went in circles, explaining the same thing over, and over, in slightly different ways each time he covered a subject. In contrast, Stephen Ambrose designed America: Personal Reflections by an Historian to flow with the way his mind flowed from thought to thought. The chapters, which also focus on one subject per each chapter, but do not go in chronological order. For instance, one chapter is entitled â€Å"Writing about Men in Action, 1992-2001† and a couple chapters after comes â€Å"Women’s Rights and Immigration†. Also, each chapter is not strictly about a historical subject, some focus on his personal life and experiences that have to do with history. Yet another chapter is titled â€Å"Writing about Nixon† which describes his time while he was researching and writing his biography about President Nixon. Stephen Ambrose wrote as thoughts entered his head, not in a timeline or anything, like a textbook. Ambrose does not use any visual helpers in America: Personal Reflections by an Historian, but his words make up for the absence of pictures because he describes things so colorfully, energetically, and with great care and emotion. These two books are both well organized, but are very different in their organization and layout in general. The points of America: Personal Reflections by an Historian and Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong are almost as different as history reviews can get. Stephen Ambrose’s book was meant to explain historical figures and events and expand on the way Americans already feel on the subject. His object was not to diminish or change the reader’s view on the subject, like James Loewen did, only heighten it. James W. In the chapter in America: Personal Reflections by an Historian about President Ulysses S. Grant, he takes the good image of the war hero, and enhanced it, with unknown stories of his greatness. Loewen’s purpose when writing Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong was to change the reader’s opinion on the subject that he was talking about at the time. For example, most people see Helen Keller as a hero or as very brave, because she overcame her disabilities to help others with the same disability to function in society. Loewen told the readers only a little about her accomplishments about that but spent the rest of the chapter telling all about her political views and career as a socialist and how she publically supported Russia in its new administration as a communist nation. Anyone who reads this book cannot help but feel cheated both my James Loewen for ruining a respectable icon and role model, and at other historians and textbooks for not telling the whole truth. He also tells the readers that Christopher Columbus was a thief and a bad person and that he doesn’t deserve to be nationally celebrated. Both Helen Keller and Christopher Columbus are looked up to by many people, especially children, who are only at school to learn the alphabet and how to share, but Loewen is setting out to ruin all the little pilgrim and Christopher Columbus books for them, and he is okay with that. He wants the public to know the truth, and that is worth everything to him. America: Personal Reflections by an Historian is mainly supporting America’s loved ones, and Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong is shooting them down. Before his death in 2002, Stephen Ambrose was a famous biographer and historian. He was also a professor or taught at the University of New Orleans, Kansas State University, Johns Hopkins University, Rutgers University, U. C. Berkeley, and some European schools. He was mentored by some very famous older historians as well, though he always formed his own opinion on the subject he was being mentored on, even if he did not agree with his mentor. Ambrose was definitely a republican, and interjected his republican views during many parts of America: Personal Reflections by an Historian, and he has also published biographies of Presidents Nixon and Eisenhower, as well as Emory Upton and Henry Halleck. James W. Loewen is very liberal, and it shows in Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong. James Loewen has a PHD in sociology from Harvard, co-authored a U. S. history textbook called Mississippi: Conflict and Change , which won the Lillian Smith Award, and has also taught at The Catholic University of America, The University of Vermont, and Tougaloo College. When writing Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong, Loewen studies and stayed at the Smithsonian Institution, where he formed his opinion that no textbook makes history interesting or even documents it correctly. Loewen has written a total eight books, almost all of the same style writing; liberal and decisive. The intended audience for both America: Personal Reflections by an Historian and Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong was a person or student with a general knowledge of history in general and a mainstream idea of many components and events, who is willing to learn and accept new facts about these components and events. The language is that of an educated adult or young adult, so that students and working people alike could understand and relate to the book and author. Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong is more of a student’s book, because it focuses on how textbooks get history wrong, but adults are still attracted to the title and style of writing. America: Personal Reflections by an Historian probably brings in more adult readers, because of the style of the writing, more of a story and personal reflections than plain facts. Overall, both books have tremendous value to any reader who is willing to learn, and is patient with the author. At some points in both America: Personal Reflections by an Historian and Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong, the storyline got a little bit slow, which made it difficult to get through. These books could be recommended to high school students, adults and seniors; they cover multiple generations of interest. There was always something new to learn, or a new way to think of or appreciate something with James W. Loewen and Stephen Ambrose. Reading these two books change a lot of thoughts on the main subjects brought up, and the main people analyzed. America: Personal Reflections by an Historian and Lies My Teacher Told Me: Everything Your American History Textbook Got Wrong makes a person wonder if It any leader or idol is a good leader, or role model, or icon, or if they are all really fake. It also makes a person wonder if there really is good and bad in the world, or if everything is grey, not just black and white. How to cite Shannon Liegh Wynne, Essay examples

Samsung Debt to Equity Ratio -Financial Position of Apple & Samsung

Questions: 1.Write a report analysing the Financial Performance and Financial Position of two similar Companies in the same Industry. 2.Discuss various valuation techniques according to the IASB Conceptual Framework for Financial Reporting and specific International reporting standards including fair value valuation technique. Answers: Financial Analysis and Performance Company overview: The current report is based on the analysis of the financial position of the electronic companies operating in the same industry namely Apple and Samsung. Apple is an American Multinational technology company having its headquarter in Cupertino, California that which designs, develops and sells consumer electronics devices. Apple is generally known for its smartphones and tablet computer that witnesses significant growth in revenue and momentum for the company. Samsung on the other hand, is a rival company to Apple based in South Korea having its headquarter in Suwon. It is worlds largest producer of mobile phones and smartphone with estimated revenue of 1.87 trillion in 2016. The present report would present the financial performance of the companies through ratios and an additional assessment would be performed on the statement of cash flow to provide an overview of the selected companies. Ratio Analysis: Liquidity Ratios: Liquidity ratio represents the ratio amid the total assets and the liabilities of a bank or other institutions (Deegan 2013). Under the liquidity ratios, current ratio is computed for Apple which stands 1.35 for the year ended 2016. Samsung on the other hand reported current ratio of 2.59 for the year ended 2016 which is relatively higher than Apple. A higher current ratio of Samsung can be attributed to the higher amount of cash and cash equivalent representing a situation where Samsung has the better liquidity position than Apple. The quick ratio reported by Apple stood 1.05 whereas Samsung reported a quick ratio of 2.06 for the year ended 2016. A higher quick ratio for Samsung can be attributed to the lower amount of current liabilities in respect of the cash and cash equivalent while Apple reported a relatively higher current liability that ultimate lead to a lower quick ratio reported by the company. A higher quick ratio for Samsung represents the companys is better able to meet its short term obligations in comparison to Apple. Under the profitability ratio Debt-to-Worth ratio has been computed for both Samsung and Apple for the financial year of 2016. The Debt-to-Worth ratio for Apple stood 1.51 for the financial year of 2016 while Samsung reported a relatively lower debt-to-worth ratio of 0.41 for the same period. As evident from the analysis a higher debt to worth ratio for Apple is primarily due to the higher amount of total liabilities reported by the company while Samsung reported a higher net worth in respect of its total liabilities. A higher debt to worth ratio for Apple represents that Apple might not be able to derive sufficient amount of cash to meet its debt obligations whereas a lower debt-to-worth ratio of Samsung indicates the company is not taking the advantage of the higher profit that financial leverage might bring upon (Williams 2014). Profitability Ratios: Profitability ratio are those class of ratios that represents the financial metrics that is used by the business to assess the ability of the company to generate earnings in comparison to the expenses (Weil, Schipper and Francis 2013). Under the profitability ratio the gross margin ratio is computed for both Samsung and Apple for the year 2016. The gross profit margin for Apple stood 39.08 for the year ended 2016 while Samsung reported a marginally higher gross profit margin of 40.42 for the year 2016. The industry wide downward pressure resulted Apple in reporting a lower gross margin ratio than its counterpart Samsung. While Samsung enjoyed a higher gross margin ratio is primarily due to the increase in the revenue reported by the company for the year 2016. The net margin ratio on the other hand for Apple stood 28.46 while Samsung reported a relatively lower net margin of 15.21. The return on equity for Apple reported in 2016 stood 35.62 while the return on equity for Samsung stood 12.19 for the year 2016. The higher return on equity for Apple is primarily attributed to the companys ability of generating profit from the shareholders equity. The return on Equity of Apple reported represents better use of investment funds than Samsung to generate growth since investors have usually expressed greater interest in the shares of Apple that resulted in higher return on equity. Efficiency Ratios: The efficiency is generally used to understand how better the company is making the use of the assets and liabilities internally (Edwards 2013). The sales to asset ratio, return on Assets and Return on Investment is computed for both Apple and Samsung. The sales to assets ratio for Apple stood 57.45% for the year ended 2016 while Samsung reported relatively higher sales to asset ratio of 77%. The return on asset on the other hand, for Apple stood 0.16 while Samsung reported a marginally lower return on asset of 0.11 for the financial year of 2016. The higher return on asset for Apple is primarily attributed to the return generated on all the assets of the firm irrespective of the financing structure (Henderson et al. 2015). The return on Investment for Apple stood 0.48 while Samsung reported a return on investment of 0.16 for the financial year of 2016. An assertion can be bought forward by stating that Apple generates higher return on investment that its cost for the company to raise the capital that is needed for the investment which results in the generation of excess returns than its counter parts. Capital Structure Ratio: Under the capital structure ratio, the debt ratio for apple stood 0.60 while Samsung reported a debt to 0.29. Samsung uses the debt ratio as the indicator of appropriate capital structure. The lower debt ratio for Samsung is primarily due to the higher total assets with lower proportion of total liabilities while Apple reported a higher debt ratio due to the fact that the company reported a relatively higher total liability than its assets (Pratt 2016). The debt to total asset ratio has been computed where Apple reported a higher debt to total asset of 0.24 while Samsung reported a relatively higher debt to total asset ratio of 0.47. Investment Ratios: Under the investment ratios debt to equity ratio has been computed for Apple, that stood 1.51 while Samsung reported a debt to equity ratio of 0.41. The EPS for Apple reported for the year 2016 stood 8.31 while Samsung reported a relatively higher Earnings per share of 13.16. The price to earnings ratio for Apple stood 20.54 while Samsung reported a relatively lower P/E ratio of 1.25 for the year 2016. A higher P/E of Apple is primarily due to the willingness of the investors to pay for the one dollar of earnings and greater demand by the investors for a company shares. Cash flow statement analysis: The statement of cash flow analysis provides information regarding the companys cash receipts and cash payments in an accounting period (Marshall 2016). Apple produced $65.824 million of cash from the operating activities and the company required to re-invest 12.734 million in the property plant and equipment during the period of 2016 as free cash flow stood 20,484 for the year 2016. Capital expenditure absorbed around 12% of the operating cash flow which represented that apple is a profitable venture with small reinvestment needs. Samsung generated cash from its operating of 47,385,644. The net cash used in the investing activity for Samsung stood 29,658,675 with major portion of the cash was used in the purchase of the property, plant and equipment. The cash and cash equivalent at the end of the reporting period stood 32,111,442 KRW for Samsung. Apple produces large sum of money from its operations however slowing down of sales in the main market could be a cause of concern for Apple. The bottom line that can be carried from the analysis is that Apple looks strong enough to produce cash massive cash flow distributions in the long run and this bodes well for those that have invested in the stock of apple in the coming years (Macve 2015). Historical cost versus Fair value: Introduction: International Accounting Standards Board implemented the project of fair value measurement to its agenda on September as the element of its combined effort with the Financial Accounting Standard Board to establish a common site of the high quality international accounting standards (Hoskin, Fizzell and Cherry 2014). As per the IFRS 13, the purpose of using the valuation techniques is to assess the value at which an orderly transaction to dispose the asset or to transfer the liability would arise amid the market participants on the date of measurement under the present market conditions. The standard denotes that there three types of valuation techniques namely the market approach, the cost approach and the income approach (Hoyle, Schaefer and Doupnik 2015). Such valuation techniques are in compliance with the going concern assumption and used in respect of the fair value measurement of the entities or the specialized assets and liabilities. Discussion: According to the IFRS 13 market approach as the technique of valuation represents the price and other necessary information that is generated by the transactions from the market comprising of the identical or the comparable assess of the business (Kaya 2014). Under the market approach of valuation techniques, the value is determined in respect of the comparable transactions. The valuation techniques under the market approach represents the use of multiple market generated from the set of comparable matrix pricing. A market multiple illustrates the value of the business or other assets in respect of the financial, operating and physical metric (Magnan, Wang and Shi 2016). The IASB lay down certain specific guidance for making the use of the valuation techniques inside the market approach. Valuation multiple can be computed either for the holders of equity or for the debt holders. IFRS 13 on other hand defines cost approach as another valuation technique which assist in reflecting the amount that would be needed presently to replace the service capacity of the asset (Zack 2013). In respect of the Cost Approach, the fair value represents the cost to acquire or construct a substitute asset of the comparability utility which is adjusted for obsolesce including the physical wear and economic obsolescence. The cost approach of valuation helps in estimating the fair value by making use of the fair value in terms of the economic principle which the purchaser would pay for an asset not greater than the cost to get the asset of equal utility. On implementing the cost approach an important considerations need to be undertaken such as availability of comprehensive cost data, functional and economic obsolescence from inflation and loss of profit during reproduction (Christensen and Nikolaev 2013). One of the example of valuation technique that is based on the cost approach is Depreciated Replacement Cost method. Under this method it represents that a potential purchaser would be prepared to pay for the subject asset if it were new on the date of valuation. In such a situation adjustment for depreciation should be made in respect of cost of alternative asset. IFRS 13 states the income approach in the form of valuation techniques which can convert the future amounts to the single amount. The fair value measurement is determined based on the value demonstrated by the present market expectations regarding those future amounts (Jack 2015). The valuation technique that is associated with the income approach is reliant on the projected future income and profit or cash flows. Under the income approach an income stream which is probably to remain constant is capitalized under the single multiplier. The IFRS 13 Fair Value Measurement necessitates that a commercial firm use the techniques of valuation which is consistent with the one or more of the above stated valuation techniques (Amel, Barth and Landsman 2014). It must be considered that not all the approach can be applied to all the types of assets and liabilities. However, on assessing the fair value of the asset or liability, IFRS 13 needs an organization to use the valuation techniques which is appropriate in the circumstances for which appropriate data is available. Conclusion: IFRS 13 Fair Value Measurement provides the framework for assessing the fair value of the companies that are reporting the financial statements based on the IFRS. Presently, the standard offers the reliable description of the fair value which lay down numerous types of valuation techniques to measure the fair value. This necessitates entities to disclose their inputs of valuation to increase the comparability in the measurement of fair value Reference List: Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Williams, J., 2014.Financial accounting. McGraw-Hill Higher Education. Weil, R.L., Schipper, K. and Francis, J., 2013.Financial accounting: an introduction to concepts, methods and uses. Cengage Learning. Edwards, J.R., 2013.A History of Financial Accounting (RLE Accounting)(Vol. 29). Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Pratt, J., 2016.Financial accounting in an economic context. John Wiley Sons. Marshall, D., 2016.Accounting: What the numbers mean. McGraw-Hill Higher Education. Macve, R., 2015.A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. Hoskin, R.E., Fizzell, M.R. and Cherry, D.C., 2014.Financial Accounting: a user perspective. Wiley Global Education. Hoyle, J.B., Schaefer, T. and Doupnik, T., 2015.Advanced accounting. McGraw Hill. Kaya, C.T., 2014. Fair Value Accounting Under FAS 157 and IFRS 13: Evidence from Borsa, Istanbul.GSTF Business Review (GBR),3(2), p.7. Zack, G.M., 2013. Fair Value Accounting.Financial Statement Fraud: Strategies for Detection and Investigation, pp.117-128. Christensen, H.B. and Nikolaev, V.V., 2013. Does fair value accounting for non-financial assets pass the market test?.Review of Accounting Studies,18(3), pp.734-775. Jack, L., 2015. Book Review: Fair value accounting in historical perspective.Accounting Review,90(2), pp.825-828. Amel-Zadeh, A., Barth, M.E. and Landsman, W.R., 2014.Does fair value accounting contribute to procyclical leverage(No. 3073). Magnan, M., Wang, H. and Shi, Y., 2016.Fair value accounting and the cost of debt. Working paper (Concordia University, Montreal)