I don't have a topic yet Thesis Example | Topics and Well Written Essays - 15000 words

I don't have a topic yet - Thesis Example The second chapter describes the thesis objectives, methodology and the formulated hypothesis. The third chapter presents a review literature on agriculture in Ghana and historical trends of data mining. The fourth chapter presents the analytical part of this thesis. The fifth chapter constitutes the results and discussions pertaining to this project. Chapter six contains the conclusion and finally, chapter seven contains the list of references used in this thesis. Data mining refers to the analysis of data to discover the hidden patterns through the use of hidden methodologies. Though the concept has been in place for quite a long time, it only became more prevalent after the advent of larger data sets inside organizations. Big data sets resulted into explosion in the utilization of extensive data mining techniques because of the increasing variation and size of the nature and content of the stored information. From the larger data sets, obtaining simple and straightforward statistics from the system under use will never suffice in good decision making hence the need for discovery of the hidden patterns. The present economy is increasingly becoming information based. This state has brought about changes in the operation environment for businesses or organizations. Consequently, it has also changed the manner of collection and analysis of business data. Bearing in mind the widespread embracement of information technology, a greater percentage of data is collected in the online and real time environments that bring forth large volumes of data. Experts can be in a position of aggregating such time ordered data using a desirable time interval, producing great volumes of time series data that is equally spaced. The data can then be explored followed by analysis through the use of multiple important tools or methodologies that are developed using modernized time series analysis. The storage or

The Role of International Organizations in Global Politics Coursework

The Role of International Organizations in Global Politics - Coursework Example Who regulates world politics and resolves the conflicts that naturally arise? And who regulates this regulatory body? The answer to that is a body that is not only answerable to by other countries but also answerable for itself to itself. These bodies are collectively known as International Organizations. The Penguin Dictionary of International Relations (2004) defines International Organizations as â€Å"formal institutional structures transcending national boundaries which are created by multilateral agreement among nation states. What is the role these structures play, and how do they transcend these boundaries? How are these multilateral agreements reached and how is it ensured that they are abided by. These are the questions this essay hopes to explore. The main purpose of international organizations is to foster international cooperation in areas such as security, law, economic and social matters, and diplomacy.†Ã‚   In other words, international organizations are organizations that have global participants and therefore a global influence and mainly are either government or semi-government in nature. As the name suggests, the former refers to global organizations that have a global influence, but they are organizations without government influence of involvement, such as International Committee of the Red Cross or even certain multi-national corporations, as strictly speaking, they too fit under the definition of an international organization. The latter is the better-understood form on an international organization. Intergovernmental International Organizations refer to organizations that are made up of representatives of sovereign states from all over the globe. Examples of these organizations are famously, but naturally n ot confined to, the United Nations or the European Union. This essay will explore the role of international organizations in global politics in reference to the second category, with a particular focus on the two examples given as well as several others.

Nursing Burnout Essay Example | Topics and Well Written Essays - 3000 words

Nursing Burnout - Essay Example Professionals providing healthcare services with particular emphasis on the nursing profession are known to be a group of professionals with a high potential for developing burnout (Garrosa et al, 2008). The health care services environment that the occupation of nursing functions in, is an environment that makes high demands on energy levels and different levels of competencies, poses challenges to the personal values and faith, and despite best efforts frequent loss of life of the patients. All these experiences of can contribute to burnout in a nursing professional (Ewing & Carter, 2004). Burnout among nursing professionals can severely compromise the quality of health care that health care seekers receive leading to poor outcomes, making burnout among nursing professionals an issue of serious concern to the health care service sector and society (Sahraian et al, 2008). From Ilhan et al, 2008 come the figures that it is estimated that nearly forty percent of the nursing professionals suffer from burnout, with about twenty percent of hospital nursing staff planning to give up work within a span of one year. Garrosa et al, 2008, however, provide a lower estimate of the extent of burnout among nursing professionals at twenty-five percent. Irrespective of the variance on these figures, the significant feature that stands out is the high prevalence of nursing providing support to the general belief that the nursing profession is highly susceptible to burn out. Nursing professionals function in different areas of medicine and there has been evidence to suggest that there is a variance in the prevalence of burnout among the different areas of medicine that the nursing professionals function in. Sahraian et al, 2008, in their examination of the levels of burnout in the areas of internal medicine, surgery, psychiatry and burn wards and the factors that contribute to it, show that

Organisational Structure and Design Analyses McDonald's PowerPoint Presentation

Organisational Structure and Design Analyses McDonald's - PowerPoint Presentation Example McDonald's focus on being better, not just bigger, has delivered even better restaurant experiences to the customers and superior value to shareholders. This approach has also helped its vision is to be the world's best quick service restaurant experience. "Being better" translates into greater business volume and also better margin for its operational activities. Mc Donald's is among the best known fast food restaurants around the world. In 1955, Ray Kroc opened the first franchised McDonald's restaurant in Chicago. From Chicago, McDonald has expanded to many countries around the world. One of the most stunning achievements of McDonalds is its ability to maintain its world class food quality and efficient service time across all stores. These offerings have helped McDonalds' to retain the high brand value of its stores. In 1971, the first McDonald's restaurant opened in Australia and presently there are 761 restaurants in Australia. Social Responsibility Report 2007 mentioned that there are 31000 McDonald's restaurants in 119countries. McDonald's Australia Limited is an unlisted Australian public company. It is a franchise business with above two thirds of the restaurants run by franchisees in Australia and the remainders are operated by company staff. There are about 75,000 people employed by McDonald's and its franchisees in restaurants and management offices across Australia. Slide 3 The functional structure adopted in McDonald's in Australia is a perfect fit for the scale it operates in. Large organisations require a high degree of specialization for smooth functioning(Donaldson, L. 1997, p.78). In addition, the functional structure allows employees to contribute in particular areas of expertise, transfer specialized knowledge, and benefit from economies of scale in utilizing manufacturing equipment. This set up also aids standardization that in turn helps reduce duplication and variations in systems and procedures (Giancola 2007, p.4). Besides, managers seek to protect their core activities from external influences through buffering. With bridging, managers attempt to manage their environments through various forms of negotiation, co-operation, exchange of information and other forms of reciprocity This kind of structure has created a situation of mutual involvement by the employees into the various activities or decisions of McDonalds'. Employees also get the chance to transfer his/her knowledge from one store to another. These are the encouraging factors for the employees which will ultimately increase the level of job satisfaction. Slide 4 Strength The company has wide presence in many of the countries in the world; this has helped the company to achieve benefits of economies of scale. Because McDonalds' can easily divest from one particular country where the sales are underperforming and invest into better prospective market. Due to wide diversification and presence over decades, the company has accumulated huge sum of cash reserve into its balance sheet. High brand value and effective operations also helped the compan

The Chemistry of Hair Coloring Essay Example for Free

The Chemistry of Hair Coloring Essay The first thing that comes to mind when people see hair color is â€Å"beauty. † But, what most do not realize is that chemistry plays a major role in many everyday products. What makes the colors so pretty and attractive? How can hair color effect synthetic hair? The question I want to answer is â€Å"what are the effects of hair color on synthetic hair? † I chose this topic because I wanted to learn how to color hair and apply it to chemistry. Hair coloring is a form of organic and inorganic chemistry. Organic chemistry involves carbon, whereas inorganic chemistry does not. Hair color is (or can be) a permanent chemical that is used to put a specific color in hair for vanity, or any other cause. There are various types of hair color such as: permanent, semi- permanent, rinses, and bleaches. Schuller is also known as the founder of L’Oreal, the world’s leading country in cosmetics and beauty. But, even before then, people have been coloring their hair for centuries. Many things that were used as medium were plants and minerals that have contained henna (temporary), and black walnut shells. Also, many of these techniques are used in modern-day salons. Such techniques include adding foil in the hair for a better outcome. My hypothesis is that if I apply hair color to two kinds of synthetic hair (Milky Way: Shake n’ Go, Sample A and Express Lock Sleek, Sample B), then there will be a better outcome on Sample B. I believe that my hypothesis is correct because Sample A is a less expensive brand. The brand matters because the more expensive the hair, the better the quality. So, what is synthetic hair? Synthetic hair is material that appears to be hair, but is actually made of non-human fibers such as Kanekalon, which is man-made hair, and Mono-fiber. Synthetic hair is commonly called â€Å"weave. † The fibers are flammable and can spark a fire in no less than ten seconds if exposed to an open flame. Before I started my experiment, I gathered my materials. The materials needed for this experiment were: I used two types of hair color, Bigen (Blue Black) and Bigen(Light Chestnut) (box containing: the dye powder), gloves, mixing bowl, water, basting brush, and a comb. I used two types of synthetic hair, Milky Way Shake n’ Go (Sample A) and Milky Way SAGA (Sample B). But, since I am not coloring an actual person’s hair I don’t need shampoo, conditioner, tipping cap, or a comb. When I started the experiment, first, I pulled back my hair and took off any loose accessories. Next, I put on gloves and a smock to protect my skin from chemicals. After I was covered completely, I started the experiment. First, I poured the dye powder into a plate since I did not have a mixing bowl. Next, I got a half of a cup of water and mixed it with the powder. After the solution was evenly mixed, I let it sit for about one minute. I cut the samples in half to have data on my board. When the samples were cut in half, I took the basting brush and covered the samples with color. When the color was on the hair, I had to let them sit for thirty minutes. When the thirty minutes passed, I rinsed the hair twice each and set them in sandwich bags labeled: A and B. When the experiment was over, I cleaned all of the tools I used and my area off. When going back over what I did in my experiments I recorded my observations. In the experiment, when I was mixing the hair color, as I mixed the solution got thicker and thicker. The hair that I used was very thin and soft. What are the effects of hair color on synthetic hair? My hypothesis was that if I apply hair color to two kinds of synthetic hair, then there will be a better outcome on Sample B. I thought that my hypothesis was right because Sample A is a less expensive type of hair. My hypothesis was rejected because although Sample A was less expensive, it was thicker and could take in more color that Sample B. My results did not support my hypothesis. In the experiment, I learned that coloring hair is strongly related to chemistry. It is related to chemistry because it requires mixing chemicals and creating new solutions.

Financial Statement Analysis Of Marks And Spencers

Financial Statement Analysis Of Marks And Spencers This report will analyze Marks and Spencers financial statements for 2008 and 2009 using ratio analysis. Findings show that Marks and Spencer have not had a very good profitable year in comparison with 2008. The purpose of this report is to analyze the figures and to point out some of the reasons for the deprived performance. Table of Contents Aim of report 1 Ratio Analysis 1 Profitability ratios 1 Liquidity ratio 2 Performance ratio 3 Evaluation on profitability 5 Evaluation of the liquidity position 6 Information provided for the user groups 7 Conclusion 11 Recommendations 12 Bibliography 13 Evaluation of the assignment 14 Aim of Report This report will analyze Marks and Spencers financial statements for 2008 and 2009 using ratio analysis, explanations will be given on why the changes have occurred in the companies profitability, liquidity and what impact the changes have caused on the company. The companies annual report will be examined from the point of view of each set of its potential users. Ratio analysis An accounting ratio as suggested by Melville (1999) is the evaluation of a relationship which exists between two figures shown in a set of financial statements. In the following report mainly the profitability, liquidity and performance ratio will be discussed. Profitability Ratios The profitability ratios are used to evaluate whether the business was able to produce an acceptable level of profit. Gross profit % ratio This ratio shows the gross profit in comparison to sales. The higher the ratio percentage the better it is for the company. Gross profit/ sales x 100 2008 ( £M) 2009 ( £M)  £1,211.3/ £9,022.0100 =13.43%  £870.7/ £9,062.1100 =9.61% The gross profit margin has decreased from 2008 to 2009 by 3.82%. Pretax profit % ratio This ratio shows the net profit before tax in comparison to sales. The higher the ratio percentage the better it is for the company. Profit before taxation/ sales x 100 2008 ( £M) 2009 ( £M)  £1,129.1/ £9,022.0100 =12.51%  £706.2/ £9,062.1100 =7.79% The net profit before tax margin has decreased from 2008 to 2009 by 4.72%. After tax profit % ratio This ratio shows the net profit after tax in comparison to sales. The higher the ratio percentage the better it is for the company. Profit after tax/ sales x 100 2008 ( £M) 2009 ( £M)  £821.0/ £9,022.0100 =9.10%  £506.8/ £9,062.1100 =5.59% The net profit after tax margin has decreased from 2008 to 2009 by 3.51%. Liquidity ratios The liquidity ratios are an assessment so as to ensure whether the business is able to pay of its debts as they fall due. Current ratio This ratio shows how well the company can meet its short-term financial obligations from its current assets. Usually the optimum result is 1:1 or more, but this will vary with each company. Current assets/current liabilities 2008 ( £M) 2009 ( £M)  £1,181.7/ £1,988.9=0.594:1  £1,389.8/ £2,306.9=0.602:1 The current ratio has increased from 2008 to 2009 by 0.008. Quick ratio This ratio shows how well the company can meet its short-term financial obligations from its current assets, removing stock from the calculation. The ratio removes stock because it is the least liquid current asset. Usually the optimum result is 1:1 or more, but this will vary with each company. Quick Ratio = (Current assets- inventory)/current liabilities 2008 ( £M) 2009 ( £M) ( £1,181.7  £488.9)/  £1,988.9=0.348:1 ( £1,389.8  £536.0)/  £2,306.9=0.370:1 The quick ratio has increased from 2008 to 2009 by 0.022. Gearing ratio This ratio shows how much of the companys long-term funds are supported by lenders. Below 50% is seen as low geared and good. Above 50% is seen as a cause of concern. Gearing ratio = Total borrowings / equity * 100 2008 ( £M) 2009 ( £M)  £2815.1/ £1964.0 * 100 =143%  £3060.7/ £2,100.6 * 100 =146% The gearing ratio has increased from 143% to 146%. Debt ratio (Ward, 2010) This ratio shows how much the company is in debt. Usually the optimum result is 1:1 or less, but this will vary with each company. Debt ratio = Total liabilities / total assets 2008 ( £M) 2009 ( £M)  £5,197.0/ £7,161.0=0.726:1  £5,157.5/ £7,258.1=0.711:1 The debt ratio has decreased from 2008 to 2009 by 0.015. Performance Ratio This ratio helps in calculating the efficiency in the operation of the business through effective utilisation of its resources. After Tax Profit as % of Noncurrent Assets This ratio helps as to analyze the percentage of profit the business has made by utilising its noncurrent assets. After Tax Profit as % of Noncurrent Assets = Profit after tax / Noncurrent Assets 2009 ( £M) 2008 ( £M)  £506.8 /  £5868.3 = 8.63%  £821.0 /  £5979.3 = 13.73% From this ratio it is clear that M and S was not able to make much profit in 2009 as compared to 2008. In 2008 M and S was able to produce a profit of 13.73% by the utilization of its fixed assets but by reaching 2009 the profit made has decreased to 8.63% thus there was a decline in the profit by 5.1%. After Tax Profit as a % of shareholders Fund This ratio helps to analyze the amount of profit which the business was able to generate from the utilization of the shareholders fund. After Tax Profit as a % of shareholders Fund = Profit after tax / Total Equity 2009 ( £M) 2008 ( £M)  £506.8 / £ 2100.6 = 24.10%  £821.0 /  £1964.0 = 41.8% From the ratio it is again clear that the utilization of the shareholders fund so as to generate profit has also decreased in 2009 by 17.7%, i.e., in 2008 M and S was able to generate a profit of 41.8% which has reduced to 24.10% in 2009. Even though the company was not able to generate adequate profit from the shareholders fund, the company was able to increase the dividend of the shareholders from 20.3p to 22.5p (Pg: 78). Earnings per Share As suggested by McLaney and Atrill (1999), earnings per share is the amount of profit that has been earned from each ordinary share. 2009 ( £M) 2008 ( £M) 32.3 (Pg: 78) 49.2 (Pg: 78) From the figures listed above it is clear that the shares for 2009 where only providing an earning of 32.3p as compared to last year which was 49.2p thereby creating a difference of 16.9p. Dividend per Share As suggested by Melville (1999), dividend per share is the amount of dividend allotted for each share for the stock held by the shareholder. 2009 ( £M) 2008 ( £M) 22.5p (Pg: 90) 20.3p (Pg: 90) Even though the earnings per share and the after tax profit as a percentage of shareholders fund where all less M and S was able to provide a decent standard of dividend 22.5p to its shareholders as compared to 2008 which was only 20.3p. This shows that M and S are taking proper steps so as to keep their shareholders happy. Return on Capital Employed As suggested by Weaver and Lunt (2003), this ratio helps those who have invested in the business to analyze the amount of profit the business is making from the utilization of this capital. Return on capital employed = Profit after Tax/ (Total Assets Current Liabilities) * 100 2009 ( £M) 2008 ( £M) [ £506.8 / ( £7258.1  £2306.9)] * 100 [ £821 / ( £7161-  £1988.9)] * 100 = 10.24% =15.87% From this ratio it is obvious that M and S was not able to utilize its capital to the maximum level. In 2008 the company was able to provide a return on capital of 15.87% which reduced to 10.24% as it reached 2009. Evaluation of the profitability of Marks and Spencers Examining the results from the ratio results show each ratio has decreased in 2009 in comparison with 2008. The reasons behind the gross profit ratio decreasing were because the gross profit had decreased by  £340.6m in 2009 (p78). The gross profit had decreased because of the increase of the cost of sales by  £155m (p87). The increase in cost of sales maybe due to the increase in purchases over the year as MS increased their buying by 10 times a year (p28). The reasons behind the pretax profit ratio decreasing were because the pretax profit had decreased by  £422.9m in 2009 (p78). The pretax profit had decreased because of the increase in finance costs by  £67.9m (p78). The increase in the finance costs is due to the increase in interest payable and the increase in the unwinding on the discount of partnership liability to the MS UK pension scheme (p89). The reasons behind the after tax profit ratio decreasing were because the after tax profit had decreased by  £314.2m in 2009 (p78). The after tax profit had decreased because of the exceptional costs being stated (p78). The exceptional costs have occurred were not regular running costs and were due to property related costs, rationalisation of IT and logistic networks and redundancy costs (p88). Income tax was not a problem has it had decreased in 2009 (p78). Internal factors which had an impact on the profitability of MS were: Despite the economic recession sales revenue figures had gone up from the previous year (p78), giving a positive impact on the profitability. The finance costs of interest payable had increased to the previous year (p89), giving a negative impact on profitability. Exceptional costs and the exceptional pension credit during 2009 gave a negative impact on the profitability, as the Group had decided to make changes to the pension scheme (p88). Selling and marketing expenses had been decreased in 2009 (p87) to keep up with a tight budget (p14), this gave a positive impact on the profitability. Income tax paid this year was less compared to last year (p78), but as this was due to a lower pretax profit (p78), it still played a positive impact on the profitability. Finance income had decreased in comparison to 2008 (p78), this was due to the exceptional costs of  £135.9m and the decrease in franchised stores (p86). Profit before property disposals and exceptional items had decreased over the year (p78) and this created a negative impact on the profitability. External factors which had an impact on the profitability of MS were: The economic recession which MS along with other high street retailers had to face (p14), impacted the profitability of MS. Customers were not spending as freely as they would normally, resulting in lower sales figures in some areas and therefore lower profit levels. The pace of growth of MS and its services was slow due to the recession (p5). Due to the recession costs had to be lowered to lure customers (p14) this in result had a negative result on the profitability. The sterling currency rate had decreased in 2009 compared to 2008 (p104). Therefore any foreign business would have been affected by this change, resulting in a negative impact on the profitability. Evaluation of the liquidity position of Marks and Spencers Liquidity ratios are used to show the ability of the company to turn its assets into cash as quickly as possible and to measure the ability of the company to pay of its short-term debts and expenses within the expected time. One of the two main liquidity ratios are Current ratio and Quick ratio. It is always good to have a high liquidity ratio as it show the ability of the business to pay of its debt within the expected time. However if these ratios are too high this means that the business is having too much of current assets which are not used nor utilized as efficiently as required in order to deal with the day to day activities. Retail sector of M and S involves purchasing goods and trading cash on credit from its suppliers and for this reason cash flow statements are included. A cash flow statement is used in order to show the cash inflows and outflows of the business thereby providing a better liquidity assessment for M and S. This in fact helps outsiders to analyze the whether M and S is able to generate adequate cash from its day to day operations. The closing net cash has increased to a great extend from  £117.9m in 2008 to  £298.3m in 2009. Even though during these recession period M and S was able to show a good closing cash figure this in fact shows their ability to manage cash. Decrease in net cash outflow from operating activities from  £966.2m in 2008 to  £596.9m in 2009. (p80) This cash generated from the operating activities enabled them to spent on financial activities. Increase in net cash inflow from operation activities from  £1069.8m in 2008 to  £1290.6m in 2009. (p80) The main reason for such a good cash flow in 2009 as compared to 2008 is because of the cost reduction where ever possible(p1). By analyzing the liquidity ratios of M and S the following findings were found out: The current ratio of M and S operating in retail sector was 0.59: 1 in 2008 and 0.60:1 in 2009. This shows that M and S had 59p in current assets so as to pay of every  £1 worth of current liabilities in 2008 and 60p of current assets so as to pay of every  £1 current liability in 2009 The quick ratio in fact showed that the company had 37p worth of current assets to pay off every  £1 worth of current liability after deducting closing stock for 2009 and 35p for 2008. This in fact shows that the firm is under liquidity due to the fact that the company has fewer assets than liabilities. As already explained above the debt ratio shows how much the company is in liability over its assets. By looking at debt ratio for M and S it has decreased from 0.73:1 in 2008 to 71:1 in 2009 which is good as it suggests that the company was able to pay of its debts within the due date. The gearing ratio in fact measures the proportion of M and Ss long term funds provided by the lenders. By comparing the gearing ratio in 2009 which was 146% to the gearing ratio in 2008 which was 143%, it shows that M and S was able to increase their credit worthiness. Thus by increasing their credit worthiness they are able to gain further loans in ease. Information provided in the report for its users (Nyarko, 2009) Employees Employees provide labor for the company; they need financial information to ensure they have a secure job and are being made correctly. The report has the following information useful for employees: Closure of 26 mostly Simply food stores (p6) Reduce roles across head office by 15% (p15) Cap level of pay increase (p6) Early retirement reductions given (p6) Legal and safety performance improved from 80% to 92% (p14) Opened 75 stores (p15) Plan to open 10-15 stores within two years in the Indian subcontinent (p39) Introduced new development programs tailor made for growing tomorrows leaders (p46) Reinforced lines of communication between management and colleagues at every level (p46) One of the lowest UK turnover rates (p46) Training given across each field (p44) Communication improved using tools like In store listening groups (p47) 44 employees celebrated 40 years working for MS (p47) 40,000 great service awards for staff who have excelled in their role (p47) Over 3,500 elected employee representatives from every part of the business in the MS business involvement groups (BIG) (p47) Decrease of 83.3% on bonuses (p48) Pay for performance to be central for decisions (p62) Employees with disabilities given a full and fair consideration for all vacancies (p75) Increase in wage and salary cost by  £48m (p91) Shareholders Shareholders provide equity for the company; they need financial information to make economic decisions. The report has the following information useful for shareholders: Dividends cut by 20.9% (p1) Adjusted profits down 40% (p2) Largest clothes market share (p2) Clothes value market share decreased by 0.3% (p2) M S direct sales up 19.0% (p19) International growth up by 25.9% (p38) Growth by 15% of the Italian range in the food sector (p7) Kids wear increased market share by 0.6%pts and putting MS fourth in the market (p8) Earnings per share 28.0p down by 35.8% (p14) UK gross margin down 1.7% pts (p14) UK market share clothing and footwear down by 0.5% (p18) Carbon emission down by 18% (p19) Reduction in dividends payout by 33.3% (p49) After tax profit down by 314.2m (p78) Increase in retained earnings by  £20.2m (p79) Management The management is the executive and non executive directors of the company, they need financial information to determine if the company is making good progress or not and to make claims for performance related bonus issues. The report has the following information useful for management: Adjusted group profit before tax down by 40% (p2) 39 out of 100 rigorous commitments as part of plan A achieved (p9) New and old members in management team (p10) Group revenue up by 0.4% (p14) Group capital expenditure down by 38.2% (p15) UK sales down by 1.7% (p14) Operating cost up by 4.9% (p14) Adjusted operating profit down by 29.4% (p14) Profit before tax down by 40.0% (p14) 80% of portfolio into modernized format (p15) UK footfall down from  £21.8m to  £21.6m (p18) UKs fourth largest coffee shop chain (p25) Womens wear value market share down by 0.6%pts (p26) Womens wear volume market share down by 0.8%pts (p26) Lingerie value market share up by 0.4%pts (p29) Lingerie volume market share up by 1.2%pts (p29) Menswear value market share down by 0.4%pts (p30) Menswear volume marker share down by 0.2%pts (p30) Kids wear value market share up by 0.6%pts (p31) Kids wear volume market share up by 0.7%pts (p31) Food value market share down by 0.4%pts (p32) UK home sales up by 1.1% (p35) Customers Customers are those who buy from the company, they need financial information to compare financial information and product quality with other companies. The report has the following information useful for customers: New products and services introduced (p1) Building international portfolio (p1) Improve value without compromising quality (p57) Enticed an additional 200,000 under 35s into store for womens wear (p3) Four menswear brands ranging from  £4 to  £499 (p4) New promotions introduced e.g. dress for less (p6) Marketing cost 8.6% lower (p15) Opened 75 stores (p15) Womens wear and menswear divided up into different brands aimed at different customers (p26-30) Style magazines best shop for lingerie 2008 (p29) Top quality food by watchdog survey (p32) Added new products and ranges to home products (p35) Best new skincare product award (p35) Food to order catering service launched (p36) Remodeled 24 stores (p40) Leeds and Liverpool stores modernized upcoming year (p40) Reduced food carrier bag use by 83% (p43) Meet over 67% of the FSAs salt targets for 2010 (p44) The board supported by different committees to help its governance accountabilities (p50) MS core focus on quality, value, service, innovation and trust (p32-34) Suppliers Suppliers are those who sell to the company, they need financial information to check for credit worthiness of the company against others. The report has the following information useful for suppliers: Net debt down to  £2.5bn from  £3.1bn (p16) Increased buying from suppliers to 10 times a year (p28) Trained 1000 suppliers on ethical standards (p34) 2008 compassion in world farming compassionate supermarket of the year award (p34) Paying farmers a fixed and industry leading price for their milk (p34) Engaged in profitable partnerships (p51) Increase in cash flow levels by  £180.4m (p80) Improved net debt by  £586.9m (p80) Increase in current liabilities of trade by  £96.9m (p79) Continue as going concern (p76) Banks and other lenders Usually banks (or other lenders) provide financial help to businesses by providing money. The main concern of these banks and lenders when deciding to provide money to a business is to make sure the business is capable to keep up interest payments during the course of the loan and eventually repay the loan at the due date. Thus the banks require this financial information so as to analyze the financial position and prospects of the business in order to provide them their loans. The bankers and other lenders require the following information from the report: M and S creditors payment policies. (p75) The profit which has decreased by  £314.2m by comparing 2008 an 2009. This might increase the pressure among the lenders to make the company to return their money. (p78) Decreased noncurrent assets by  £111m, so as to seize the assets in case of non return of the loans. (p79) Current assets and Current liability which have both increased by  £208.1m and  £318m respectively. This would enable the lenders and banks to determine liquidity position of the company. (p79) Consolidated cash flow information, repayment of syndicate banks which has reduced to  £108.1m in 2009. This shows the company was able to deal in 2009 with fewer loans. (p80) The Governments The main reason for the governments to use the financial information of the company is to ensure whether the business is keeping up with their tax payments. The other reasons are to regulate the business and to provide national economic statistics. They are also responsible for preventing the business from any fraudulent acts. The report has the following information important for the government. External auditors report (p77) this enables the government to look at the fairness in the operation of M and S. Deferred tax decreased from  £372.1m to  £225.5m.(p79) Tax Authorities The taxation authorities are responsible for calculating the taxation liability from the accounting report provided by the company. Competitors Competitors may use the accounting information provided by their rivals so as to find ways to improve their own financial position. Due to this reason, usually businesses are keen in keeping their accounting information as private as possible. The General Public The businesses which are big and powerful are of interest to the general public. They usually require the policies of the organization so as to know how these policies would impact the community. The public would also want to know whether the business is running in profit or not. The general public would use the accounting information for the following reasons: Old people would like to know about the pension schemes. (p102) Whether the business operations are affecting climate change. (42) Conclusion Concluding the report the findings show Marks and Spencer have not had very good profitable year in comparison with 2008, with a deduction of after tax profit by 3.51%. This is vastly due to the economic recession which has been an external negative factor for all the High Street shops. Another reason for the deduction in profit levels was due to exceptional costs which incurred during the year. However MS have managed to increase their sales by  £40.1M by investing in their costs. They were able to gain growth in certain market sectors and make 80% of its portfolio into a modernized format. MS achieved several awards for their products and the services they provided during the year, which improved their brand image. MS were able to achieve 39 out of 100 of its commitments made to Plan A, which is a long term project to create an eco-friendly business. Examples of these are the reduction of carbon emissions by 18% and reducing food carrier bag usage by 83%.While MS closed down 26 u nderperforming stores, they managed to open 75 new stores. MS has one of UKs lowest turnover rates, as they were able to celebrate 40 years of working for MS by 44 of its employees. The employees wage and salary costs had been raised by  £48M in comparison with 2008, this shows MS was employing more people and paying their employees fairly. Although there had been a dividends cut of 20.9%, there had been an increase of retained earnings by  £20.2M; this maybe to due to MS retaining income for a rainy day, in the present times of the economic recession, or for further future investment. Recommendations To improve Marks and Spencers overall performance and to create a sustainable going concern business, it should: Continue to treat its employees well and award them for their performance to avoid losing any trained staff and maintain its good employer record. Increase its costs on selling and marketing to make customers aware of new products and services MS has to offer. This is return should compensate for the decrease in this years market share decreases. Research past data along with any future investment plans, to try to predict any exceptional costs which may occur. These can then be prepared for so the profit levels are not damaged to vastly. Continue to create innovative products and services which help to win awards for MS, as they will improve the brand image of the company as well as generate more sales. Think of ways to compensate the losses the shareholders have incurred this say year otherwise they may decide to sell them back. Continue to achieve more of Plan A commitments to try to help the society MS operates in, this in return will also create a stronger brand image for the company. Continue to improve on their cash flow levels, so they always have enough to counter any recession associated problems and do not run into liquidation. Look for niches in each of the market sectors by carrying out market research and create products and services in tune with the market needs, to attract more customers, generate more sales and improve the companys overall profit levels.

Control Of Sulphur Dioxide Environmental Sciences Essay

Control Of Sulphur Dioxide Environmental Sciences Essay SO2 is an kind of industry air pollution mostly from oil and coal consumption , industry activities and traffics.According to research of EAP(U.S. Environmental Protection Agency) more than 100 million tons sulphur dioxide is discharged into the atmosphere every year all over the world.In the nature,most of the sulphur emissions are in the H2S(hydrogen sulphide),CS2(carbon disulphide),COS(carbonyl sulphide) and some organic compouds.Through burning,these organics which contain sulphur element discharge the sulphur dioxide to the atmosphere,which is able to lead serious environmental problem and harm humans health.SO2 pollution may cause plants dead in a extremely high speed,and is dissolved easily into the wind,which may cause the acid rain that may distroy the outdoor buildings.The most importantly,high concentrated SO2 in the atmosphere is able to kill people or cause serious ills including bronchitis, emphysema and oculoglandular conjunctivitis.Moreover,the sulfuric acid,is a seco ndary pollutant.When sulphur dioxide is involved in additional chemical reactions,it can react with oxygen and water to sulfuric acid which is the constituent of acid rain.(NATHANSON,J.(1986)) Generally,to solve the serious environmental problem,there are two research torwards in removing sulphur dioxide:pretreatment and afterwards absorbing. No matter what methods people use were all included in such two research directions. Pretreatment means separate the sulfur element from the coal mineral before it was burned. Because the main organises of sulfur element in coal are FeS2 and organic sulfur, generally, in industry people often use independent ways to do separation. For the inorganic sulfur including FeS2, the most traditional way is gravitational segregation which means separate the ore containing sulfur element from the coal with the differences in density. Such method is extremely financial and technical simple, however its effects sometimes are limited. Because of the differentia of the coal ore all over the world, the strainaway rate of the sulfur element is highly different. In some area the gravitational segregation can remove approximately 90% of the sulfur element in coal ore, while in some certain coal mines of 40% of the total sulfur content can be wiped off. For the organic sulfur element, it seems that there is not a efffective pretreatment approach to solve it. What people can do is just absorb the SO2 from burning organic sulfocompound. Unfortunately, because of the complicated organization of organic matter, generally, the sulfur contained in the coal ore would be burned in to a series of sulfocompounds including H2S,CS2,SO,SO2 instead of only SO2.So before people assimilate the SO2, people have to transform these compounds into SO2 first. Nowdays the most common way is fluidized bed. Fludized bed is a kind of organization for gasification of coal which is created by Fritz Winkler of Germany on December 16, 1921. Since the early 1960s, Douglas Elliott put forward that the coal should be burned instead of gasifying coal in a bubbling fluidized bed, because the it can generate steam by immersing boiler tubes. In 1982, the first CFB boiler which can burn low-grade coal was built in the Vereingte Aluminum Werke at Luenen, Germany in 1982 which is designed exclusively for the supply of steam and heat. The general gas-solid fluidizetion has 5 major application: Energy conversion, Petro-chemical processing, Mineral processing, Chemical and pharmaceutical and Physical processing, and the basic one is energy conversion. FIGURE 1.2 Schematic of a high temperature fluidized bed gasifier In general coal would be fed into bubbling fludized bed at 950 degree. Steam would be fed into the base of the fluidized bed through a sparge pipe-type of distributor. Then the coal would leave the hot solids in the bed and the cleaned and used gasification products leave the bed from the top. In this process limestone (CaCO3) and dolomite (CaCO3Â ·MgCO3) would be mixed with the coal ores to abstract the SO2 from the burning.The chemical equation is as follow: (1.1) After the fluidized bed step, there is still approximately 20% SO2 left in the offgas. To solve this SO2, people need some technologies including Calcium-Based Reactions and Sodium-Based Reactions, which were called afterburning absorbing. Until now, there is not a cheap and effective approach.The effective methods usually are expensive and lay a heavy burdon on finance,at the same time ,the cheap ones disable to remove the sulphur dioxide satisfactorily. The major information of this paper includes the benefits and defects of the traditional ways controlling the SO2, the rational of the new aspect: magnetic method, the problems may meet and the solutions of this approach..The ultimate purpose of the assignment is to point out a solution both financial and efficient.All the experiments and theories mentioned in this essay are based on theories and logical deductions. Analysis Advantages Nowdays in technology aspect people are able to control the SO2 letting effectively, after all the steps the SO2 discharged into the atmosphere is less then 1%. Materials of these technologies are all hackneved,. Moreover, some certain technologies can produce a series of cost efficient second products such as vitrol and compound fertilizers. Pretreatment is best method to control the sulfur dioxide, personally. Not only because the FeS2 can be separated from the coal ore easily, but also FeS2 can be another useful materials in industry. Because of the characters of coal mines, the associate ore of coal is FeS2 generally. As a result the FeS2 ore occupies a big part of coal mines in anywhere of the world, and the FeS2 ore is the most common material of puddling. So the pretreatment is a both efficient and financial approach. Fluidized bed is the second steps of the whole sulfur dioxide, the absobents of fluidized bed are very cheap and common. So this technology resently is used widly in the countries which are occupying a roomy area such as China and American as a normal skill. And such technology is extraordinary suit for the large-scale factories. Afterburning absorbing is the most efficient way to control the sulfur dioxide discharging regardless of the concentration. The ultimate consistence of SO2 in off gas which is disposed by the afterburning absorbing usually is less than 5%. In summary, the technologys resent used in the SO2 control are highly mature, however there are still some disadvantages can not be ignored. Disadvantages Although pretreatment is the most efficient and financial method to control the sulfur dioxide, it has the deadliest defect: the restriction of area. Because of the difference of the organization of coal ore in different area, such technology disables to be spreaded. For the fluidized bed the problems are secondary products and the processing ratio.When the chalks go into the boiler the active principle, CaCO3 would be resolve into CaO and CO2. The burned CO2 would sepatate out and enlarge the interspace on the CaO to form the lacunose CaO which can response with the SO2 easily. However it is impossible to make all of the CaO be the CaSO4, because the sulphating would make the interspace fullfilled by CaSO4. As a result the most chalks would not response with the SO2 and a great deal of chalks are wasted. Moreover, the secondary products are the mixture of CaSO4, CaO and CaCO3, so that the only way to manage them is dumping which may cause the salinized land. Afterburning absorbing is an efficient approach including wet limestone, wet soda ash/caustic lime spray dryer, circulating lime reactor and sodium bicarbonate/trona injection to control the SO2,however, it also has irrefusable disadvantages: the finance. After the advanced two step there is a lot of SO2 in the offgas, most of which is CO2, so that afterburning absorbing usually is extremely expensive. Moreover such technology has a great deal of problems such as the corrosion on equipments, pipeline blocking and the lack of material use ratio. Discussion Rationale Personally, the basic method to control the sulfur dioxide from the coal, is to separate the sulfur element from the coal ore before burning. In other words, to forbide the shaping of sulfur dioxide is the best way to control it .This kind of ideas is not impossible. If we can make most of the sulfur element separated from the coal before burned into sulfur dioxide, we do not need the afterburn aborbing. Personally people should use another aspect to think about the coal burning. The coal ore is consist of FeS2, ash content and organic organizations. After the pretreatment, almost all of the FeS2 would be remove out of the coal ore, so most of the substance left is organics and ash content. In the fluidized bed, the coal would be transfor into gas, the majority of which is CO2 and sulfide gas. Fortunately the CO2 molecule organizationis nonpolar, and the most of sulfide gas is polar molecule, such as SO2. As we know gaseous phase and solid phase do not have the material difference, nowdays the magnetic force is used widely in the solid waste control. So it is possible that use the magnetic force in separating two kinds of gas which have differences in magnetism. Problems may meet and solution The biggest problem people may meet is the differences between CO2 and sulfur dioxide are too small. This kind of force is only a little bigger than VDW(Van der Waals force), it is impossible to separate all of the CO2 and sulfide gas completely. The method to solve this problem actually is very easy, which is magnify the differences of force suffered. As we know, at the same temperature and pession, the density of SO2 is bigger than that of CO2, that means the climbing velocity of CO2 is bigger than SO2. All the factories need chimneys which are used to let the off gas to upper atmosphere to forbid the impact on daily life. If we add a magnetic field at the bottom of the chimney, it is sure that CO2 would climb up much faster than SO2. That means we can magnify the differences of suffered force between SO2 and CO2. The second problem of this opinion is how to gather the SO2. In my way, it is still to use the magnetic force. The chimney in my plan is not simple one, it should the a concentric tube. There would be a lot of interspace all over the inside tube, which is used to separate the SO2 from the off gas. In the whole chimney, there would be a magnetic field, so that SO2 in the off gas would suffer the magnetic force which is able to make the SO2 run over the inside tube. The outside tube is obfurage, so that SO2 would not be discharged into the atmosphere. The last problem is finance. It seems that the technologies and skills used nowdays play a better role in financial problems than the method mentioned above due to the high cost of basic built and daily power consumption. Although I can not submit the compellent datas about the basic built and daily consumption, I strongly believe that it performs better on the finance than the technologies and skills used now. Most skills of afterburning absorb would consume 15% electronic of the total vield for power plant. That means only 85% power is useful. On the other hand the power consumed in establishing magnetic field is obviously much less. All the power plants in the world would have chimneys, so the basic building cost would not be unacceptable. Furthurmore the secondary product: sulfur dioxide is the resource of manufacturing vitriol. In my opinion, the consumption in power even would be less than the money earned from the secondary product. Advantages and disadvantages In comparison of any other technologies and skills, the ultimate advantage of magnetic force is no secondary pollution. No matter what kind of skills used now have the problem of secondary pollution, such as the mixture of CaCO3 and CaSO4. These substances can not be recycled and do not have financial values, the simple managements such as landfill may cause the salinization and soil erosion. On the other side the secondary products of the magnetic method is the mixture of SO2 and CO2. This mixture is able to react with O2 under the catalysis of V2O5 to produce vitriol which can be the chemical engineering material. Furthurmore, this approach is extremely suitable for the Third World Countries. As we know, because of the financial problems the environmental problems in the Third World Countries usually are usually negelected. Controlling the sulfur dioxide is a heavy burdon on the companies and coutries of the Third World. If they can gain economic benefits from controlling SO2, it i s obvious that there would not be any problems on the popularize in the Third World countries. However, it also has some problems the most evident one is the problem of strainaway rate. Due to the restriction of circumstance, I can not do any experiment until now, so nobody knows how much the strainaway rate is. The most urgent and effective solution is doing experiments. Any valuable and successful technologies and skills are based on doing a mass of experiment to find problems and change the process. Moreover it seems that to reach the target mentioned above, there would be a simple but endless process, that means it is only suitable to the sweeping factories. Conclusion In conclusion, the way that author put forward obviously is a new aspect to regard the control of sulfur dioxide. After more than 100 years research on the traditional methods, they are all extremely ripe and difficult to improve. The magenic approach has the innate superiorities in comparision of the traditional ways. It is a definit physical technology which means there would not be any new extra pllutant to harm the environment. Moreover compared with the other new methods researched now, it is incredible convinient. All the basic building can be remaked from the existing equipments such as chimney and fluidized bed. In developing countries such as China and Africa countries which are not willing to pay attention on the environmenal protection, this technology can improve their enthusiasm, because they can gain a high economical benefits from the secondary products: vitrial with only a little investment. Although there are still some undeniable problems on this magenic way, it mus t be a valuable toward to research. The method mentioned in this paper is based on the 4 years experience in studying environmental subject of the author. Although the perspective and theoretical knowledge are sometimes naive and idealize, I strongly believe that this method must be valuable. Not only because the method itself, but also the aspect to deliberate and research. Environmental science is a wide ranged major which is not restricted in chemistry or biology, but also physics, physical chemistry, manage and biochemistry. The workers of protecting environment should expanse their own field of vision to all the relational knowledge instead of the major itself. In this career, not matter the organizations and physical properties, not matter the fields people consentrate on, as environment protection workers, we can all learn a lot of things and acquire inspiration from the whole science and engineering region.