Comparing Financial Ratio Analysis Between Two Companies Finance Essay

Comparing Financial Ratio Analysis Between Two Companies Finance Essay A financial report or the financial statement is known as an official record of the financial activities of a person, a business, or any other entity. In the British English also including the United Kingdom company rule; a financial statement is frequently mentioned as an account, even though the word financial statement is also mostly used, mostly by the accountants. In a business enterprise, all the related financial evidence, presented in a structured method and in a form that is really easy to copy and understand by others, are called the financial declarations. They normally contain four basic financial declarations, escorted by a management analysis and discussion. Statement of cash flows: reports that shows the cash flow activities of a company, normally its operation, financing and investing activities. Balance sheet: this is also referred as the statement of financial condition or position, reports that show the companys  assets, ownership equity, and the  liabilities at a given period of time. Statement of retained earnings: this explains the changes in the retained earnings of a company over its reporting period. Income statement: this is referred to as a Loss and Profit statement, income reports of a company, profits, and expenses over a certain period of time. Loss and Profit account is provided with information on the process of the enterprise. These include the various expenses and the sale that acquired during the dispensation state. For the large organizations, these statements are often difficult and may include a wide-ranging set of notes to the financial statements and analysis and management discussion. The notes are usually describing each item on the cash flow statement, balance sheet, and income statement in more detail. All notes to financial declarations are considered an integral part of the financial declarations. Two companies are compared and contrasted. This will show the difference of everything between both these companies. It shows the different income ane different profits earned by these companies. It also shows that even different companies have many things that do not come in common. FORMULA TIME ENGINEERING BERHAD WONG ENGINEERING CORPORATION BERHAD Liquidity Ratios Networking Capital= Current Assets Current Liabilities = 358618 113715 = 244903 = 51929026 1517900 = 50411126 Current Ratio= _Current Assets__ Current Liabilities 358618 / 113715 = 3.15 = 51929026 / 1517900 = 34.21 Quick Ratio = Current Assets (Inventory+Prepaid Expense) Current Liabilities = 358618 ( 72 + 35220 ) 113715 = 358618 ( 35292 ) 113715 = ( 323326 ) 113715 = 2.843 = 51929026 ( 19423010 + 175601 ) 1517900 = 51929026 ( 21179021 ) 1517900 = 3721752.23 Assets Utilization Ratios Accounts Receivable Turnover ( Net Credit Sales + Average Accounts Receivable) = 256536 . [ 64657 + (24970 / 2) ] = 256536 . ( 64657 + 12485 ) = 256536 77124 = 3.32 N / A Average Collection Period = Accounts Receivable Daily Credit Sales = 24970 . ( 68643 / 365 ) = 24970 118.06 = 132.7 = 133 days = 1777208 . ( 11995710 / 365 ) = 1777208 32864.96 = 54.08 = 54 days Inventory Turnover Ratio = Cost of Goods Sold Average Inventory = 64651 . ( 40964 / 2 ) = 64651 20482 = 3.16 = 63297596 . ( 19423010 / 2 ) = 63297596 9711505 = 6.52 Fixed Assets Turnover = Net Sales . Total Fixed Assets = 999132 2248486 = 0.444 = 2370124 . 147201386 = 0.016 Leverage Ratio Debt Ratio = Net Sales . Total Assets = 999132 2248486 = 0.444 = 0.444 x 100 = 44.4 % = 2370124 . 147201386 = 0.016 = 0.016 x 100 = 1.6 % Equity Ratio = Total Liabilities . Stockholders Equity = 1249165 959625 =1.301 = 15446858 129147162 = 0.120 Times Interest Earned Ratio = Earnings Before interest and Tax Interest Expense = 106497 7218 = 17.53 = 18 times N / A Profitability Ratios Gross Profit Margin = Gross Profit Net Sales = 200887 999132 = 0.201 = 0.201 x 100 = 20.1 % = 6900285 2370124 = 2.911 = 2.911 x 100 = 291.1 % Return on Total Assets = Net Income . Average Total Assets = 68643 . ( 2248486 / 2 ) = 68643 1124243 = 0.061 = 70197881 . ( 147201386 / 2 ) = 7019881 73600693 = 0.095 Return Common Equity = Earning Available to Commons Stockholders Average Stockholder Equity = 39696 959626 = 0.041 N /A Market Value Ratios Earnings per Share = Net Income-Preferred Dividends . Total Common Shares Outstanding = 24970 56490 = 0.442 N /A Dividend Yield = Dividend per Share Market Price per Share N / A N / A Conclusion Those are the following latest reports of financial reports of two different companies. As what we can see above is that WONG ENGINEERING CORPORATION BERHAD (WECB) has better network and better income compared to TIME ENGINEERING BERHAD (TEB). But both companies are from the same industries. Both of these companies are in the engineering field. They both sell products regarding engineering. By comparing these companies we can clearly see which company is much more successful and which is not. As you can see that the amounts of WONG ENGINEERING CORPORATION BERHAD is very high compared to TIME ENGINEERING BERHAD, but (WECB) has no income at all. They suffer from loss. Even though (TEB) has low income they do have some profit at the end of the day. This makes it clear that amount is not enough to make a company successful; a company needs skills to do so. Therefore the companies are compared and contrasted.

Analysis of Mood in Porphyria’s Lover

Erin Brewton Rosemary Royston ENGL 2601 21 October 2012 Mood in Porphyria’s Lover Robert Browning uses powerful moments of personification and imagery that linger in a reader’s mind. However, the one craft that truly stands out is the mood of the poem. Browning uses specific word choice, imagery, and tone to shape the mood into what can best be described as haunting. Given the topic of the piece, the reaction to find the piece haunting only seems natural. But Browning uses some very interesting ways to make a reader slightly uncomfortable even before awareness is raised about the disturbing murder to follow.He also uses punctuation in the last few lines to capture the long-going uneasiness and blooming insanity of the work. After the first line of the poem, Browning begins to use personification, telling us â€Å"The sullen wind was soon awake, / It tore the elm-tops down for spite, / And did its worst to vex the lake:† (Browning 2-4). The words chosen for person ifying the wind have clear negative connotations. Browning tells us that the wind is tearing down the tree tops just â€Å"for spite†, which acknowledges that the wind has a specific intent to hurt the trees.The lake is also being purposefully agitated by the wind. The aggressive nature of the wind is foreshadowing the strangling of Porphyria and certainly setting an unsettling mood from the very first lines of the poem. Porphyria enters the house and â€Å"from her form / Withdrew the dripping cloak and shawl, / And laid her soiled gloves by, untied / Her hat and let the damp hair fall† (Browning 10-13). The key words in these lines are â€Å"dripping† and â€Å"soiled†. Both of these words are purposefully used to represent Porphyria. The term soiled implies that she is in fact unfaithful. Dripping† could be taken in a couple of ways. Metaphorically, she could be dripping with dirtiness from sleeping with another man/other men. Literally, her cloa k and shawl are dripping, but this could also refer to specific bodily functions women encounter during intercourse. These very subtle word choices play an important role in setting the attitude towards Porphyria. The narrator has already stated that he was listening â€Å"with heart fit to break†, which suggests even before Porphyria walks in dripping with soiled gloves that she has done something terrible (Browning 5).The mood at this point is an uneasiness caused from the aggressive wind and relational tension between the narrator and his beloved. Porphyria calls for the narrator and he does not respond. Porphyria’s reaction to his unresponsiveness is racy for the 1800s: She put my arm about her waist, And made her smooth white shoulder bare, And all her yellow hair displaced, And, stooping, made my cheek lie there, And spread, o'er all, her yellow hair, Murmuring how she loved me — (Browning 16-21). The imagery here is what sets the mood; her â€Å"smooth w hite shoulder bare† and â€Å"yellow hair† falling against his cheek.The reader is given opportunity to imagine her voice murmuring into his ear. Through this strong imagery, the mood moves switches from aggressive to strictly discomforting, specifically due to the use of the word â€Å"murmuring†. In most contexts, murmuring is used when a large crowd is speaking all at once or there is some other type of soft constant noise. With that in mind, it can be noted that if Porphyria’s statements of love are simply background noise, the narrator must be listening intently to his own mind. This is the point in which the narrators’ negative mental state begins to reveal itself.The mood remains uncomfortable but added to that is a sense of suspense. After the narrator explains that Porphyria has good intent in loving him, but that she struggles with the surplus of passion within her, he â€Å"looked up at her eyes / Happy and proud; at last I knew / Porphy ria worshiped me† (Browning 31-33). The fact that he believes Porphyria worships him would suggest some form of narcissistic disorder on the part of the narrator. After the narrator has allowed readers into this part of his mind, there is no question that he is not mentally stable.Readers may be slightly more uneasy, almost to the point of anxiousness, being inside the mind of an unstable man. However, the narrator’s tone is very matter of fact, which subdues the mood to a tolerable ache of emotional discomfort. The narrator states â€Å"That moment she was mine, mine, fair, / Perfectly pure and good† (Browning 36-37), and after such realization, he decides that in order to preserve this moment, he needs to take action. He gathers â€Å"all her hair / In one long yellow string I wound / Three times her little throat around, / And strangled her† (Browning 38-41).In this specific moment, imagery is not to thank for setting the mood. It is Browning’s t one that acknowledges the lack of emotion whilst a man is strangling his lover. The narrator voices no anger, nor bestows Porphyria with any compliments of beauty or character during the actual event of her strangling. After she is dead, the narrator voices no remorse, and even tells himself â€Å"No pain felt she; / I am quite sure she felt no pain. / As a shut bud that holds a bee† (Browning 41-43). The narrators streaming thoughts of insanity continue when he â€Å"warily oped her lids: again / Laughed the blue eyes without a stain. And I untightened next the tress / About her neck† (Browning 44-47). Porphyria’s dead eyes are still alive to him, but now they are pure (without a stain). The mood is set by the unusually calm tone paired with such a tragic and horrific event. Some readers may choose to feel the calm expressed by the tone, or some may choose to feel the disgust and anxiety expressed by the text. One of the most interesting ways that Browning crea tes a mood of insanity is in his use of exclamation points.The narrator speaks of Porphyria’s â€Å"smiling rosy little head† resting upon his shoulder, and claims it is â€Å"glad it has its utmost will, / That all it scorned at once is fled† (Browning 52-54). In the next line, Browning includes his usage of punctuation by writing â€Å"And I, its love, am gained instead! † (Browning 55). The narrator is genuinely ecstatic that Porphyria can have him, instead of struggling with trying to deny herself her passionate pleasures. To him, he is the greatest prize, which reinforces the idea that the narrator is narcissistic.Through this realization in a reader’s mind, the mood of insanity is cemented, since the monotonous and unexcited tone used by Browning changes into a tone that is content and happy despite the narrator’s horrible crime. The last three lines of this work read: â€Å"And thus we sit together now, / And all night long we have n ot stirred, / And yet God has not said a word! † (Browning 58-60). Imagery and punctuation are key in these lines. The reader is previously drawn a clear picture of Porphyria, blushing red with her unstained eyes and wet, damp, yellow hair, resting on the narrators’ shoulder.The mood gathered from â€Å"all night long we have not stirred† in this context is simply an extension of the illogical kind of insanity that has already formed. The narrator is, according to the exclamation point, in awe that God has not spoken up about his indecent actions. The building sentiment of insanity has reached its peak in this last punctuation mark. As a poet, Browning understands that by putting an audience in the mind of a sociopathic narrator, he is making the audience complicit to the crime.To this end, Browning uses several tools to create a mood of uneasiness, discomfort, and insanity from its early stages of introduction to its grand finale. The mood of uneasiness is essen tial to capture the mental state of the narrator. Further, Browning uses the lack of conscience in his narrator to heighten the discomfort of his audience. Imagery, personification, word choice, and punctuation all greatly assist in pushing the audience to feel a certain way throughout the work. Works Cited Browning, Robert. Porphyria’s Lover.

Reducing Symptoms in Bulimia Nervosa and Binge Eating...

Reducing Symptoms in Bulimia Nervosa and Binge Eating Disorder Through Drug Treatment Bulimia nervosa is a chronic psychiatric disorder that haunts the lives of many young women. The disorder is characterized by frequent episodes of binge eating followed by some sort of purging. The purging usually involves self-induced vomiting and can cause great damage to the body. Persons diagnosed with bulimia nervosa have a loss of control over these behaviors. Affecting the lives of 3-5% of young women, bulimia is a problem that is spinning out of control and nothing seems to be able to stop it. Binge eating disorder is another psychiatric disease that causes problems for many people. In this disorder, persons binge frequently but do not†¦show more content†¦Vagal afferent nerve endings have serotonin-3 and serotonin-4 receptors whose activation have been known to cause nausea and vomiting. Serotonin therefore may affect vagal function at both central and peripheral sites of action(Rissanen et. al. 1998). In several studies, the serotonin uptake inhibitor fluoxotine ha s reduced the binge eating symptoms of bulimia. Fluoxetine is also used in the treatment of depression but a higher dosage is needed for effective treatment of bulimia. Thus, we can conclude that fluoxetine works differently on patients who suffer from bulimia and on patients who suffer from depression. One study done with fluoxetine tested its effects on vagal function in 41 volunteer healthy women and 25 women with bulimia nervosa. The study attempted to evaluate cardiac vagal tone in women with bulimia compared to healthy women at baseline. After an eight week treatment with fluoxetine or placebo, the vagal tone, along with the severity of symptoms was reevaluated within and between the groups. 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Critical Thinking And Education Is A Huge Part Of Our Lives

The way that we live our lives is immensely affected by the way we take into consideration our education. Education is a huge part of our lives, especially today. There are some points in which I disagree with Miller, but I believe I agree with also. I also feel as though we have to take into account critical thinking in everything we do. On the other hand, we can take it too seriously. Critical thinking and education not only play a huge role in combating the chaos of our current culture, it affects it greatly. We, as students, need to take our education into account to better ourselves in the future. Miller states, For some it will hardly come as a surprise to learn that reading and writing have no magically transformative power.†¦show more content†¦Usually you spend it thinking about something else and chiming in when you hear something that only slightly pertains to you. Critical thinking in our culture today makes us put ourselves in the others shoes; we could put ourselves into a story or into a real life situation. Society tells us to take everyone s feelings into consideration and have an open mind. A common thing is everyone listen to what the other is saying. If you think about it that’s exactly what critical thinking is. We have to think about how we would be influenced if we were put into certain circumstances and how we would react. That being said, critical thinking plays a completely different role in society. There have been so many instances in which a student has brought a weapon to school and most of the time they don’t care at all about how it would affect someone else. Critical thinking to them is just another thing they learned in class. In my opinion, if a student wants to do some harm they will not take a second look at the people around them. They put themselves in that situation, it seems, impulsively. The chaos in this situation is unaffected by critical thinking. Mostly the reason people do these things is because of the person themselves. Yes, the way society thinks and the way we are taught to think in school are completely different. We are so focused on making sure everyone is happy on the outside that no one pays attention when a kid becomes unhinged. There are so many