Im with the Band

Im with the Band With todays competitive market, I think many authors are failing to make an income because they havent decided what kind of author they are. Knowing what level youre willing to work, how much time you have, and your goals determine your success. Like rock bands, authors need to know where they stand: Garage bands For as long as I can remember, musicians have been trying to break into the industry. They start out as garage bands, to which I liken a writer who writes to publish. Someone who likes to share their work with their few followers of friends and family. They are content here or they wish to grow. But this is the type of writer who doesnt work their business as an author. They do it more for fun. Cover artists This group of musicians has established a following and has proven talented enough to be booked Local bands This group writes their own music, they practice on a regular basis, and are serious about their music, but many of them still hold a day job. A local band that plays its own songs stands out and builds a following. They may record their own music and submit to various venues or record labels, hoping to really break in to the music industry. And you know what? Some of them eventually do. They work hard, get better, get discovered, and get their big break. In the publishing world, this is that indie press that takes a chance on an unknown author. They front the cost, help publicize the book, and encourage their author to study and improve their craft. Or that self-published author who knows how to work their business. Some of these authors work hard to build their brand through marketing. Some may even get to quit their day jobs. Superstar The superstar is the musician who has proven their worth, can sell out shows, and produce new and relevant music on a continual basis. They treat their music career like a job, not relying on inspiration to motivate their record release or song writing, and they are constantly improving their skills. Theyve made it! An author reaching superstar status doesnt have to be equated with J.K. Rowling or Stephen King. To me, superstar status is when people beyond your scope of friends and family are buying your books, and when that day job moves farther in the background or becomes non-existent. They work hard and know that they have a show to put on regardless of whether or not they feel like being creative. Think of it this way: You may invest a year or two writing, editing, and publishing your book. Thats two years salary, and you should expect to make $20-$50K, right, depending on what you currently do for work, of course. So, my question is: Are you worth it? Is your manuscript polished enough to be worth that sort of an investment? Is your story original enough to gain a fan base? Are you working your book career as if it were a business to earn that salary? These are questions every author should ask; and if the answer is no, then its time to start taking those steps to perfect your craft in order to answer, YES!

As Well As Does Not Mean And

As Well As Does Not Mean And â€Å"As Well As† Does Not Mean â€Å"And† â€Å"As Well As† Does Not Mean â€Å"And† By Maeve Maddox A reader asks, Will you please comment on the use of â€Å"as well as† as used below: â€Å"Deng Xiaoping made a significant contribution with his theoretical courage of Marxism,  matter-of-fact attitude, rich experience, as well as his foresight and sagacity.† â€Å"As well as† doesn’t seem to me to be equivalent to â€Å"and.† According to Merriam-Webster, â€Å"as well as† is equivalent to and: as well as conjunction: and in addition, and. According to The Chicago Manual of Style, however, it is not: Note that the phrase as well as is not equivalent to and. WRONG: The team fielded one Mazda, two Corvettes, three Bugattis, as well as a battered Plymouth Belvedere. RIGHT: The team fielded one Mazda, two Corvettes, and three Bugattis, as well as a battered Plymouth Belvedere.- 6.18 The phrase â€Å"as well as† and the single word and are not equivalents because and joins two elements of equal importance, but â€Å"as well as† places more emphasis on one of the elements. Compare: My dog and cat bring me things to throw. My cat and dog bring me things to throw. My cat, as well as my dog, brings me things to throw. In the first two sentences, no distinction is made between cat and dog. In the third sentence, an unequal emphasis is placed upon cat, suggesting that there is something notable about the action as it applies to the cat. This use of â€Å"as well as† is similar to the correlative â€Å"not onlybut also,† but the emphasis falls on the element that precedes â€Å"as well as.† Note: When â€Å"as well as† is mistakenly perceived to mean and, problems of agreement arise. Chicago addresses this in Paragraph 5.133: [The intervening â€Å"as well as†] seems to create a compound subject, and [a] modifying prepositional phrase may itself contain one or more plural objects. If the singular verb sounds awkward in such a sentence, it may be better to use the conjunction and instead: WRONG: The bride as well as her bridesmaids were dressed in mauve. RIGHT: The bride as well as her bridesmaids was dressed in mauve. BETTER: The bride and her bridesmaids were dressed in mauve. If no contrasting emphasis is intended, and is the better choice. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:The Yiddish Handbook: 40 Words You Should KnowThat vs. WhichUses of the Past Participle

The Nature of Human Conflicts Coursework Example | Topics and Well Written Essays - 250 words

The Nature of Human Conflicts - Coursework Example People hold different beliefs about their environment, sometimes this brings about conflict if at all laws put across do not acknowledge ones interests. From this people tend to believe that laws are only made for the interest of that in power and not for the interest of the whole society (Kalinich, 2000, p. 35). Conflicts can also emanate from our genetic composition. These involves our reasoning and mental capacity. Every individual has a unique genes passed from one generation to another. The ability of ones understanding of the law depends on his brain capacity whether he is of sound mind or not (Kalinich, 2000, p. 38). There are different managerial typologies that are used to describe police administrators approach to conflict resolution one being scientific management. Here the police come up with a defined method of handling different criminal charges; in addition to that the judicial criminal system tries to come up with ways in which the police can carry out their duties without disruption to ensure efficiency (Kalinich, 2000, p. 102). The second managerial approach is process approach. These are different processes take place in a criminal justice agency to ensure resolution of conflicts. The police ensure discipline at all cost. Work is divided on line of specialization and directions are offered from authority in place. Another managerial typology focuses on human needs. It is important to notice that every individual ha s different needs. The most important ones are basic needs also known as physiological needs. These needs are well described by Maslow’s hierarchy of needs (Kalinich, 2000, p.

Race and Educational Inequalities in the United States of America Essay

Race and Educational Inequalities in the United States of America - Essay Example This essay stresses that educators, teachers and men as well as women of conscience living within communities have also made a substantial effort to diminish inequalities in education, improve access and also to enhance the quality of education within the country. After a great struggle for the achievement of equality in education and for the reform of the school system, it can be argued that by and large the government does try to provide schools in which it is possible for children to acquire a decent education. Spending by the government on education in the United States of America is the highest in all OECD countries. This paper makes a conclusion that substantial effort has been made to adequately provide for education in the country, it can only be inferred that some other social phenomenon is interfering with the processes associated with educating children and presenting the gaps that are obvious in educational statistics. Although teachers can try to impart quality education in schools, it becomes very difficult for them to correct the problems that children may be facing outside of school, because the resources are limited and classes can be large. A child does not get educated in school only and is also educated at home. Although, a government can try to assist with improving the poverty situation and perhaps try to correct problems that are encountered in tough neighborhoods, it is difficult for a government to change the culture that is made available to a child at home and to change racial culture, unless the problems are severe.

The Tragedy of Romeo and Juliet Essay Example for Free

The Tragedy of Romeo and Juliet Essay Lord Capulet is partially at fault because he told Juliet to take her time and find someone she loves to get married. As well as Friar Laurence because he made hasty decisions about marrying behind the backs of their parents. Romeo and Juliet because they went behind everyone’s back at such a young age to marry one another. In the tragic love story Romeo and Juliet, written by Shakespeare, Friar Laurence, Romeo, Juliet, and Lord Capulet are all at fault for Romeo and Juliet killing themselves because the use of hasty decisions. Lord Capulet, Juliet’s father, was making hasty decisions by trying to over whelm all the sadness from Tybalt’s death with the ‘good’ news of Juliet’s wedding with Paris. He tells Juliet that she is going to marry Paris that Thursday and it will be a big celebration. Only a day later he changes the date from that Thursday to a day before, Wednesday. Capulet was not the only one to make hasty decisions, Friar Laurence did as well. He was the one that agreed to marry Romeo and Juliet behind their families back. In the intro to scene six it says â€Å"†¦the two confess their loves for each other and prepare to get married by the friar†. Friar Laurence also gave Juliet the potion that would make her seem like she was dead for â€Å"two and forty hours†. Romeo and Juliet were also to blame for their deaths though. They are the ones who made the hasty decision to marry behind their parents’ backs. They were only thirteen and about sixteen as well. If Romeo had been there to talk to Juliet he would have known what was going on and he wouldn’t have killed himself because he would have known that Juliet was still alive. If Romeo didn’t kill himself neither would have Juliet. So, there were many people to blame in the deaths of the very tragic yet romantic Romeo and Juliet; Lord Capulet, Friar Laurence, and of course, themselves Romeo and Juliet.

Covert Control in Jane Smileys A Thousand Acres Essay -- Smiley Thous

Covert Control in A Thousand Acres Though there are instances of overt control and destruction performed by the patriarchy upon both women and nature, the most pervasive forms the Apollonian controlling impulse takes, are covert. What Ginny says about Larry, also goes for the system of which he is the ultimate signifier: "I feel like there's treacherous undercurrents all the time. I think I'm standing on solid ground, but then I discover that there's something moving underneath it, shifting from place to place."(104). The most striking example of this, is of course the secret of the incest. But throughout the novel, there is an interplay of social imperatives and individual expression, a power struggle of discourses. This struggle is hidden under a shiny hard surface maintained by patriarchal control, as when Jess left for Canada to avoid the draft and "slipped into the category of the unmentionable" (6), or in Ty's own desires having to be "camouflaged with smiles and hopes and patience" until he becomes his own mask; "casting no shadow, radiating no heat" (306). As signified by the motif of the tiles, and its many metaphoric implications, the community that Ginny lives in, especially her family, is ruled by a network of masks concealing the real motivations of people. For Ginny, this is even internalized into her understanding of her own body as layered with meaning: I seemed, on the surface, to be continually talking to myself, giving myself instructions or admonishments, asking myself what I really wanted, making comparisons, busily working my rational faculties over every aspect of Jess and my feelings for him as if there were actually something to decide. Beneath this voice, flowing more sweetly, was t... ... semiotic, even that has been contaminated by the poison of Apollonian control. This covert control -in farming, capitalism, and discourse- is part and parcel of the land and its people, and it always has been: "You [Ty, but by implication everybody in this system] see this grand history, but I see blows. I see taking what you want because you want it, then making something up that justifies what you did. I see getting others to pay the price, then covering up and forgetting what the price was. Do I think Daddy came up with beating and fucking us on his own?[...] No. I think he had lessons, and those lesons were part of the package, along with the land and the lust to run things exactly the way he wanted to no matter what, poisoning the water and destroying the topsoil and buying bigger and bigger machinery..." (342-343) Destroying the poison jar may be futile. Covert Control in Jane Smiley's A Thousand Acres Essay -- Smiley Thous Covert Control in A Thousand Acres Though there are instances of overt control and destruction performed by the patriarchy upon both women and nature, the most pervasive forms the Apollonian controlling impulse takes, are covert. What Ginny says about Larry, also goes for the system of which he is the ultimate signifier: "I feel like there's treacherous undercurrents all the time. I think I'm standing on solid ground, but then I discover that there's something moving underneath it, shifting from place to place."(104). The most striking example of this, is of course the secret of the incest. But throughout the novel, there is an interplay of social imperatives and individual expression, a power struggle of discourses. This struggle is hidden under a shiny hard surface maintained by patriarchal control, as when Jess left for Canada to avoid the draft and "slipped into the category of the unmentionable" (6), or in Ty's own desires having to be "camouflaged with smiles and hopes and patience" until he becomes his own mask; "casting no shadow, radiating no heat" (306). As signified by the motif of the tiles, and its many metaphoric implications, the community that Ginny lives in, especially her family, is ruled by a network of masks concealing the real motivations of people. For Ginny, this is even internalized into her understanding of her own body as layered with meaning: I seemed, on the surface, to be continually talking to myself, giving myself instructions or admonishments, asking myself what I really wanted, making comparisons, busily working my rational faculties over every aspect of Jess and my feelings for him as if there were actually something to decide. Beneath this voice, flowing more sweetly, was t... ... semiotic, even that has been contaminated by the poison of Apollonian control. This covert control -in farming, capitalism, and discourse- is part and parcel of the land and its people, and it always has been: "You [Ty, but by implication everybody in this system] see this grand history, but I see blows. I see taking what you want because you want it, then making something up that justifies what you did. I see getting others to pay the price, then covering up and forgetting what the price was. Do I think Daddy came up with beating and fucking us on his own?[...] No. I think he had lessons, and those lesons were part of the package, along with the land and the lust to run things exactly the way he wanted to no matter what, poisoning the water and destroying the topsoil and buying bigger and bigger machinery..." (342-343) Destroying the poison jar may be futile.

Discussing ‘Phonics They Use: Words for Reading and Writing’ Essay

Learning ‘phonics’ for reading and writing improves a science class, indeed. Cunningham’s book shows vivacity and optimism; free from obscure and often pretentious language marked by circumlocutions and long words. As an analysis, the author determines the significance of a method of teaching beginners to read and pronounce words by learning the phonetic value of letters, letter groups, and especially syllables, particularly for the high school science class. However, there are circumstances in which a high school science teacher becomes annoyed and aggravated; since, he/she handles science class, it is no longer his/her job to teach the pronunciation(s) of every science and/or technological terminologies/terms, which should be undergone during an English class. Thus, it is a waste of time. Part five of the book (Coaching, Assessment, Research, and Jargon) brings with methodological conceptions, assessment and theory for teaching students one-on-one. Examples concern â€Å"beginning reading strategies† (p. 173), â€Å"sight word, decoding, and spelling behaviors† (p. 177), and a marking system for any 100-word reading assessment (p. 175). The Theory and the Research—The Why Underlying the How (chapter 14) shows an assessment on phonics (a method of teaching beginners to read and pronounce words by learning the phonetic value of letters). As an analysis of the entire view, it is necessary for a high school science teacher to use such an educational tool and take the required test of phonics jargon. Hence, using phonics is an aid not only for a high school science teacher but also for the whole class, indeed. Cited Works Cunningham, Patricia. â€Å"Phonics They Use: Words for Reading and Writing. † Fourth Edition. New Jersey: Published by Allyn & Bacon, 2004. 224p.

Middle-Range Theory Continues to Guide Nursing Practice

Middle Range Theory Continues to Guide Nursing Practice Lisa M. Sanford Maryville University Middle Range Theory Continues to Guide Nursing Practice Nursing theory has three distinct categories to describe the level of abstraction: Grand, Middle-Range, and Situation-Specific (Meleis, 2012, p. 33). Hugh McKenna (1997) defined these three categories, stating: Grand theory is highly abstract and is broad in scope. Middle-range theory is more focused and is normally the end product of a research study.Narrow-range theory is even more specific and while also being based on research findings, it guides specific actions in the achievement of desirable goals (p. 17). When thinking about nursing theory, one might ask: What is the purpose of theory? Is it even relevant to current nursing practice? The best response to answer these questions I have found is from Meleis (2012): The primary uses of theory are to provide insights about nursing practice situations and to guide research. Through int eraction with practice, theory is shaped and guidelines for practice evolve.Research validates, refutes, and/or modifies theory as well as generates new theory. Theory then guides practice (p. 35). This explanation of theory by Meleis identifies nursing as a profession. Without theory to shape and guide nursing practice and research, nursing would not evolve and would remain stagnant. Additionally, without theory could nurses really claim that we are a profession? I think not. I believe that theory is necessary for the identity of nursing as a profession verses a vocation.The nursing profession as a whole has had issues with identity for various reasons. I believe this to be true in part due to the numerous educational ways of entering the profession. I cannot think of any other field where one could earn either a diploma, two-year associate’s degree or a four-year baccalaureate degree as a starting point into a profession. The educational debate still continues, however, in recent years more emphasis is being made to have the baccalaureate nurse the entry level of the nursing profession.Evidence from research has suggested that the baccalaureate-prepared nurse is associated with a five percent lower mortality rates in both the likelihood of patients dying within 30 days of admission and the odds of failure to rescue in hospitalized clients (Aiken, Clarke, Cheung, Sloane, & Silber, 2003, p. 1617). This research study was conducted because nursing is a profession. Would research in nursing even exist if there were no theory? All in all, taken to its end, the loss of theory could mean the demise of nursing as a profession.When reflecting on current trends of clinical practice, I feel that middle-range theories are more applicable. Middle-range theories are broad enough to incorporate in everyday clinical practice for the average floor nurse without being too narrow in scope as the situation-specific theories. Additionally, middle-range theories are less a bstract than grand theories and are easier to relate to and put into practice (Liehr & Smith, 1999, p. 85). One example of applying middle-range nursing theory into practice is patient education. Patient education is a major focus of the clients I serve post transplant.It is imperative that a newly transplanted client understand his/her medications that are such an integral part of their new life in order to maintain the transplanted organ. â€Å"Caring through Relation and Dialogue: A Middle-Range Theory for Patient Education is derived from the two disciplines of nursing and education† (Sanford, 2000, p. 8). According to Sanford (2000), A middle-range theory addressing the phenomenon of patient education through caring can add clarity and direction to this area of concern for nursing, and it can provide an opportunity to link theory, practice, and research (p. ). Caring and dialogue are described in this theory as follows: Dialogue is a process of naming our world. It is a process that opens the possibility for participants to pose problems, to critically reflect, and to perceive solutions not previously realized. This process occurs within a caring relation where the carer and the cared-for exhibit receptivity and engage in â€Å"reflection, invitation, assessment, revision, and further exploration† (p. 9). Another example of the applicability of middle-range theory is the theory of care transitions.A hot topic in today’s times involves hospital acquired conditions (HACs) and readmission rates. Medicare expenditures are estimated at $15 billion annually due to readmissions (Averill, et al. , 2009, p. 1). As a result, policymakers have implemented the The Deficit Reduction Act of 2005, which eliminates any increase in hospital payments due to the occurrence of HACs. Furthermore, it is viewed that high readmission rates are a reflection of poor quality, and ospital payments for readmissions were recommended in the FY2010 budget from the O bama Administration to reduce payments for readmissions as one way of controlling Medicare expenditures (Averill, et al. , 2009, p. 1). As a staff nurse, I am all aware of the importance of HACs and the importance of diligent documentation. For example, when a client is admitted a thorough assessment is completed. Wounds and skin breakdown are crucial to document upon an admission or a transferred client to our division.If the documentation of skin assessment is not completed correctly, then the â€Å"blame† is placed on our unit for an ulceration if it was not charted within 24 hours of admission. What are the causes or issues that surround care transitions? Increasingly fragmented care is one reason associated with hospital readmission rates. Issues include communication breakdowns related to plans of care, unclear expectations, uncertainty about illness trajectories, lack of continuity in medical follow-up, and incomplete or inaccurate understanding of medication regimens (Geary & Schumacher, 2012, p. 237).In my practice of nursing, the utilization of inpatient care management for clients begins upon admission in preparation for discharge. A multidisciplinary approach of the transplant team includes the doctors, inpatient nurses, social workers, dieticians, case coordinators, post-transplant coordinators, and transplant pharmacists working together to coordinate and ensure continuity of care upon discharge. According to Geary & Schumacher (2012), â€Å"Through the transition process, agents act and interact within relationship with each other, causing emergence of new behaviors and outcomes.Just as important, through supportive dialogue and discussion, sensemaking is enabled for everyone involved in the transition, effectively reenvisioning multiple understandings of the situation and changing outcomes for the better† (p. 246). Middle-range nursing theories can be viewed as a cookbook for nursing. There are many recipies in the middle-range th eories which can be utilized by the average hospital-based nurse in a variety of ways. In any given 12-hour shift of a nurse, there are several theories which can be applied to specific situations.I have unknowingly used nursing theory in my practice over the years. This course has brought to my attention the diverse ways in which I have used middle-range nursing theories and has given me a better understanding of how nursing theory is applied to current clinical nursing practice. It is my opinion that middle-range nursing theories will continue to guide nursing practice throughout the 21st Century. References Aiken, L. H. , Clarke, S. P. , Cheung, R. B. , Sloane, D. M. , & Silber, J. H. (2003).Educational Levels of Hospital Nurses and Surgical Patient Mortality. The Journal of the American Medical Association, 290(12), 1617-1623. Averill, R. F. , McCullough, E. C. , Hughes, J. S. , Goldfield, N. I. , Vertrees, J. , & Fuller, R. L. (2009, Summer). Redisigning the Medicare Inpatient PPS to Reduce Payments to Hospitals with High Readmission Rates. Health Care Financing Review, 30(4), 1-15. Geary, C. R. , & Schumacher, K. L. (2012). Care Transitions: Integrating Transition Theory and Complexity Science Concepts.Advances in Nursing Science, 35(3), 236-248. Liehr, P. , & Smith, M. J. (1999). Middle Range Theory: Spinning Research and Practice to Create Knowledge forthe New Millennium. Advances in Nursing Science, 21(4) 81-91. McKenn, H. (1997). Nursing Theories and Models. New York: Routledge. Meleis, A. I. (2012). Theoretical Nursing Development and Progress (5th ed. ). Philadelphia: Lippincott, Williams & Wilkins. Sanford, R. (2000, March). Caring through Relation and Dialogue: A Nursing Perspective for Patient Education. Advances in Nursing Science, 22(3), 1-15.

Beazer Homes USA Inc Business Analysis Essay

Beazer Homes USA Inc Business Analysis Essay Beazer Homes USA Inc Business Analysis Essay Beazer Homes USA Inc Business Analysis Essay Financial statements analysis involves evaluation of an organization’s previous financial performance and determination of future performance based on information that has been obtained. Analyzing a firm’s financial performance does not only require the capability of an analyzer to sense and judge, but also requires application of analytical techniques. Analyzing Financial Statements: Beazer Homes USA INC The organization’s financial data and information are used by various stakeholders as well as those individuals who want to invest in the organization in one way or the other. Some of these stakeholders include creditors, investors, suppliers, employees, the government, competitors, and proprietors of the organization. Creditors require firm’s financial information in order to determine if the organization is or is not in a stable financial position to repay credit extended to it. Investors require the firm’s financial information in order to decide whether or not to invest in the organization. The information enables them to determine the firm’s ability to make profit with invested finances. In turn, competitors use the firm’s financial information to compare its performance with the other firm and improve areas in which it has lagged behind. Owners or proprietors of an organization use its financial statements to know how their business is perform ing compared to previous years as well as determining its financial position, which enables them to make decisions about the company. Lastly, the government has to get firm’s financial statements to calculate how much it is going to charge as tax depending on the firm’s returns. This paper analyzes Beazer Home USA Inc., a Fortune 500 American homebuilding organization founded in 1985 and based in Atlanta, Georgia. The firm builds and sells single family as well as multiple family homes in over twenty states of the US. It offers homes for entry levels, moving up, as well as retirement-oriented buyers. The company sells its products under its unique brand of Beazer Homes. Moreover, under the application of a commissioned new home, it engages qualified sales counselors as well as individual brokers. Determination of ratios of a company has emerged as one of the most significant ways of analyzing financial information. This paper provides a clear picture of the company’s financial performance and the information obtained will be necessary in comparing the data of the company with its previous data and with other companies in the same industry. Ratios Calculation and Evaluation Current ratio is determined by the process of division of current assets of a business by its current liabilities: Current ratio = current assets/current liabilities It determines whether or not an organization has sufficient cash in order to meet its current liabilities over the following fiscal year of its operations. The ratio obtained is considered as a test of liquidity for the firm. It determines if the organization has enough cash to meet its short-term liabilities with current assets it has. On the one hand, short-term creditors would rather go for a high current ratio than a low credit ratio since it draws down their general risk. On the other hand, they may prefer a higher current ratio because they are more concerned about growth of the firm by using its assets. A current ratio has twice the current assets as current liabilities are acceptable by most investors although the ratio may vary from one investor to another. A high current ratio indicates that the organization is holding high capital in the form of current assets. With Beazer Homes USA Inc., current assets increased from $5.12 million to $10.7 million, which shows that the liquidity state improved in 2016 (U.S. Securities and Exchange Commission, 2017). Quick ratio = current assets inventory/ current liabilities The high quick ratio proves that the organization has the ability to recover its short-term debts from its liquid assets. Most importantly, there is a huge distinction between current and quick ratios due to the fact that the company has enormous inventory. Also, it can be seen in the balance sheet that the company has increased its highly liquid investments that can be easily turned into cash. Cash ratio generally looks at the ability to cover liabilities more than other liquidity ratios. This is because it does not include inventories or accounts receivables in the equation. The cash ratio remained constant for the years 2016 and 2017. Long-Term Solvency /Financial Leverage Ratios Total debt ratio = total assets-total equity/total assets Total debt is the amount of long-term interest bearing liabilities, which an organization performs on its balance sheet. It includes bonds that have been sold out to the public, capital leases, or even notes sold to banks. The advantage of debt is that it can assist an organization in increasing its earnings although the burden of interest and principle payments will ultimately prevent the company from excessive borrowing. Debt equity ratio = total debt/total equity Debt to equity ratio is calculated by a process of division of the total debt of an organization by its equity. If the debt exceeds equity of an organization, then creditors have a bigger stake in the company than stakeholders. Debt to equity generally offers more insight about the composition of both equity and debt as well as their influence on the valuation of the organization. The debt/ equity for Beazer Inc. was 7.02. Such a small debt to equity ratio shows that the firm is not taking full advantage of its financial leverage. However, a high debt to equity ratio may indicate that a company has been borrowing too much to finance its growth. This may make the firm experience a burden of additional interest expense. The ratio measures how the organization is leveraging borrowing compared to the capital invested by investors. Equity multiplier = total assets/total equity     ($1,986,789 $240,550/$1,986,789 = 87.9%) Times interest earned ratio = EBIT/Interest Cash coverage ratio=EBIT+DEPRECIATION/interest Debt Ratios 2017 2018 Total Debt Ratio 86.8% 87.9% Debt/ Equity Ratio 72.9% 65.9% Equity Multiplier 7.55 8.26 Times Interest Earned 50.2 30 Cash Coverage Ratio 0 0 The above ratios measure the extent to which the firm is financed by debt and whether the firm is in a position to meet its interest payments. Debt to total assets ratio suggests that the firm had more debt financing in 2017 than before, but it is not a considerable amount of change compared to the previous year. Debt/equity ratio has increased from 87.9% to 86.8%. Debt financing is extremely high and will possibly increase the EPS and therefore will reduce the dividend per share, assuming that it will keep on increasing. Equity multiplier is stable by 0.71, which means that the company has 0.71 in assets for every 1$ in shareholder equity. Times interest earned decreased from 50.2 to 30, which suggests more risk for creditors since they fear that they cannot get their interest. Also, it will be very difficult for the firm to borrow additional funds. Cash coverage ratio cannot be determined because the firm does not show depreciation in the balance sheet. Asset Utilization/Turnover Ratios These ratios are to show how quickly the firm converts its current assets into cash. A/R turnover and days sales in receivables show that the firm is efficient in collecting its receivables and it gives a very short credit period to customers. It also indicates that the organization is too strict in its credit policy and takes only favorable trends. Total asset turnover faces an increase from 0.51 to 0.65, which could be caused by efficiency of controlling assets or the firm’s proper utilization of its assets to generate sales. Lastly, capacity intensity suggests that there is inefficiency in deployment of its assets although expenses are still very low. Profitability Ratios Profit margin measures the overall work of an organization and shows the company’s ability to withstand competition and resist adverse conditions like rising costs, decrease in sales, and decrease in prices, or even management distress. The profit margin shows investors how well the company carries out its entire pricing strategies and how effective the organization is in controlling its costs. Generally, profit margin tells the amount of money the organization makes from total sales or revenue. It can offer a good insight into firms in the same industry and assist in learning trends of an organization from year to year. Beazer Homes USA Inc. shows a profit margin of -1.0%, which is 37.11% lower than the average in the industrial goods sector. Return on assets, ROA, shows how effective the management of an organization is in creating income by using all available assets. It is an important ratio that assists in evaluating performance of various departments of an organization and comprehending management performance over a period of time. Return on equity (ROE) = net income/ total equity Return on equity tells organization’s stockholders how well their investment is being used or invested. It is a vital ratio when analyzing the organization’s profitability or management effectiveness given the capital invested by investors. Return on equity shows how well an organization uses investment to create income. In most industries, ROE between 10 and 30 percent is considered as desirable to offer dividends to its investors and have money for the growth of the organization in future. When using return on equity, investors should be keen because ROE can be high if an organization is heavily leveraged. From the calculation for Beazer Homes USA Inc., the return on equity is -6.28%, 25.5% lower than that of the industry. Profit margin ratio illustrates the amount of profit realized for every single dollar of the company’s sales. A low ratio may suggest that expenses as a percentage of sales are high or that the firm cannot sell enough to cover them. Net income has drastically dropped from -14.45% to -2.63% due to high expenses of the company. Net loss was $145,326 million and decreased by $33,868 million in 2016 (U.S. Securities and Exchange Commission, 2016). Return on assets ratio measures the amount of profit generated for every dollar invested in assets. This ratio showed a drastic decrease in 2016. The ratio is made by a combination of profit margin and total asset turnover. It is clear that the drop in the ratio is due to the lower profit margin and total assets turnover. A low ratio is unfavorable and a deeper analysis should be done to increase the profit margin. Return on Equity shows profit generated by the firm for every dollar invested by shareholders, as well as the management performance. Management is looking for a higher ratio, but unfortunately 46% decrease was seen in 2017. Return on equity is composed of three major constituents, including: Profit margin (operational efficiency), which indicates a huge drop. Total assets turnover (utilization of assets), which decreased as well. Capital structure, the use of debt financing, i.e. leverage. It is clear that there was a dramatic drop in profit margin and decrease in the total asset turnover indicates that the management is ineffective. Moreover, it suggests that the company is not effective in using its assets to generate sales. Comprehensive Report Most importantly, many organizations are aimed at maintaining their current ratio as 1 in order to ensure that their current assets can cover their current liabilities. On the one hand, current ratio that is greater than 1, as in the case of Beazer Homes USA Inc. at 8, cushions the organization against future contingencies that might arise in the short term. On the other hand, the current ratio of this organization is way too high. This implies that the company is using its resources inefficiently and that the resources are concentrated in the working capital of the company, which could be put in other revenue generating activities. All in all, this company is better than those, which maintain a much lower current ratio since they tend to risk their companies. That is due to the fact that liquidity matters should be accounted for in every company. Quick ratio, as noted before, is an indicator of the organization’s solvency and should be analyzed over regular periods of time, just like current ratio. Quick ratio of Beazer Homes is still high despite the fact that it has been reduced in the current year compared to the previous year. This implies that this company is investing too much with available working capital of the firm, which could be invested somewhere else and still generate more profit than it is currently generating. This company should consider investing cash in other new ventures or if there are no other available and more profitable ventures, it should then return excess funds to shareholders as profit or use them to cover borrowed finances. In any case, the fact that Beazer Homes USA Inc.’s quick ratio is high makes the company better than others in the industry, which have very low quick ratio, implying that such companies take great risks by not balancing the buffer of liquid resources. Moreover, the debt to equity ratio of Beazer Homes USA Inc. is 0.65. This implies that the organization uses debt financing equal to 65% of equity. This is a reduction when compared to the previous year when it used 75% of debt financing. In both cases, the debt to equity ratio is relatively high. Such high debt to equity ratio increases chances of the company’s default in repayment, which may result in liquidation. This may be dangerous to all stakeholders of this organization, especially investors and lenders, since it increases the risk associated with their investment. This in turn may force them to demand a higher rate of return to cover additional risks. Such increases in required rate of return by lenders and investors will consequently increase the cost of capital for Beazer Homes USA Inc. However, the high ratio of debt to equity for this company could imply a positive concept as well. This is so since debt is sometimes a cheaper source of finance when compared with e quity due to tax savings associated with the latter. Therefore, the company can maintain the ratio at a high level, but not at an extremely high one because very high ratio may cancel the benefit that is associated with this concept. This is because high ratio will be met by investors’ and lenders’ high rate of returns due to the risk associated with such high levels of debt. It is therefore crucial for this company to measure the debt to equity ratio and maintain it at a reasonable level. Net profit margin ratio: As discussed earlier, profit margin ratio indicates the proportion of revenue that turns into profit. In this case, the Beazer Homes USA Inc. had a profit margin of -2.63% in 2017. This was an improvement compared to 2016 when the margin was -14%. The fact that this figure is negative indicates that the company actually suffered losses. This ratio is a crucial and fundamental key performance indicator of the organization’s profitability. The decrease in the net profit margin ratio from -14% to -2% is a significant change that probably contributed to increased sales coupled with efforts of the company to reduce the rate of expenses involved in buying and constructing homes. The low profit margin of 2016 could be explained by existence of a competitive environment in this industry, which consequently influenced such factors as selling price, cost structure, and cost of factors of production and inflation. The company might have done a research and come u p with ways of reducing the cost of production as well as that of sale in 2017, hence explaining improvement in profit margin. The total revenue increased by 28% from 2016 to 2017, which indicates that the company is making more sales by selling houses, but with more expenses. The company experienced a very high drop in profitability and ended up with high cost and expenses that resulted in losses in previous years. Home construction and sales expenses increased by 20%, which raised expenses. The cost of revenue increased from $1,005,677 to $1,287,577 (U.S. Securities and Exchange Commission, 2017). From the analysis it is evident that Beazer Homes USA Inc. is still performing well compared to previous years because there is a significant reduction in losses in 2017 compared to 2016. The loss amounted to $145,326 to $33,868 in 2016 and 2017 respectively (U.S. Securities and Exchange Commission, 2014). In case the company can decrease the cost of building homes and get cheaper land, it will eventually stop making losses, which will significantly boost its profits. Beazer experienced a large amount of expenses although the revenue shows further growth compared to the previous year, which is a good sign. However, the main sources of loss included home and land sale expenses, depreciation, and amortization. Furthermore, it is evident that it is hard to predict whether these expenses could result in profit because the cost of expenses was increasing faster than the revenue that the company should have maintained or increased steadily. This company needs a clear plan in order to reduce its expenses. As it can be seen from the analysis, main causes of these losses were related to operational costs. Fixed costs did not contribute immensely to high expenses. With a proper and well-controlled business plan, the company will be in a position to make profits and increase earnings for its investors since the market for its products, homes, is in demand and the company is competing relatively well in this market. This paper has discussed financial analysis of Beazer Homes USA Inc. The financial statements have shown a consistent increase in total revenue over three years. However, the firm is still in a phase of low or no profits, which is explained by high expenses, especially the cost of home construction and cost of buying land. The paper has explored liquidity ratios for this company. It has looked at the current ratio, which measures whether or not an organization has enough cash to meet its current liabilities over the next fiscal year. The ratio obtained for this company is very high, 8 times, and this is a positive indication although it also shows that the company is not efficient in using its available working capital. The quick ratio at 2.54 proves that the organization has the ability to meet its short-term liabilities from its liquid assets. The same concerns its cash ratio, which generally looks at the ability to cover liabilities in more depth than other liquidity ratios, altho ugh it remained constant for two years. The paper has also analyzed profitability ratios of the company. Profit margin has been among them and it indicates that there is a great improvement from -14% to -2% despite the fact that the company is still making losses. Return on assets showed a significant drop to 1% from 7% and the return on equity had a 46% decrease in 2016. Asset utilization or turnover ratio shows how quickly the firm converts its current assets into cash. The total asset utilization is low at 0.5 times although it is an improvement from the previous year’s 0.65%. Lastly, the paper has discussed the financial leverage ratio, which measures the extent to which the firm is financed by debt and whether the firm is in a position to meet its interest payments. This company was financed at the level of 86% and 87% in 2016 and 2017 respectively.

How GPA Conversion Works, With Charts

How GPA Conversion Works, With Charts SAT / ACT Prep Online Guides and Tips Because final class grades are usually given either as letters (A-, B+, etc.) or as percentiles (87, 92, and so on), you might be a little stuck onhow to convert them into the decimals used to calculate GPA. No worries - this article is here to help! Keep reading to see how to translate all your grades into GPA-ready numbers. What Is a GPA? GPA stands for "grade point average" and it is exactly that: an average of all the final class grades that you received during your high school career.The GPA scale converts the letter and percentile grades your school gives youinto a decimaltypically ranging from 0.0 to 4.0, and then uses those decimals to calculate one summary number. Your GPA is one of the most important pieces of your college application. It allows colleges to very quickly assess your intelligence, skills, work ethic, and willingness to challenge yourself. At the same time, it’s a way for them to see how you stack up againstother people who graduated from your school, and all of the other applicants. Think about it: for an admissions officer, it's easy to have one handy numberthat compares you with other applicants at a glance. It's way harder to have to round up eachof your grades, then compare them with each of the other person's grades, and so on and so forth for thousands and thousands of applicants. Sisyphus thinks about going through applicants one grade at a time and is all, "Uh, no thanks, I'll stick with the giant boulder." How Are Letters and Percentiles Converted Into GPA Scale? Different schools use different systems to convert your grades into your GPA. Sometimes, they take the difficulty level of your classes into account, and sometimes all classes are treated the same. Sure, they're both pumpkins - but a weighted comparison would be helpful. Unweighted GPA Conversion Most schoolsuse anunweighted GPA. This means that all of your final grades get equal treatment, sogrades earned in honors/AP courses get the same numerical value as grades earned in standard/college prep courses. In other words, if Matangets an A in AP Calculus and Camille gets an A in standard level Chemistry, they will both convert these A’s to 4.0. Here is the typical conversion scale for an unweighted GPA: Letter Grade Percentile GPA A+ 97-100 4.0 A 93-96 4.0 A- 90-92 3.7 B+ 87-89 3.3 B 83-86 3.0 B- 80-82 2.7 C+ 77-79 2.3 C 73-76 2.0 C- 70-72 1.7 D+ 67-69 1.3 D 65-66 1.0 F Below 65 0.0 Weighted GPA Conversion Some schools also calculate a weighted GPA. This grade point average takes into account how challenging each course actually is. So,final class grades in Honors-level courses have .5 added to them, while final grades in AP/IB courses have 1 added to them. For this reason, weighted GPA scales usually range from 0.0 to 5.0. In our previous example, since Matan's Acame from an AP class, it would convert to 5.0. Meanwhile Camille’s A, which came from a standard class, would become 4.0. The typical weighted GPA conversion scale looks like this: Letter Grade Percentile Honors GPA AP/IB GPA A+ 97-100 4.5 5.0 A 93-96 4.5 5.0 A- 90-92 4.2 4.7 B+ 87-89 3.8 4.3 B 83-86 3.5 4.0 B- 80-82 3.2 3.7 C+ 77-79 2.8 3.3 C 73-76 2.5 3.0 C- 70-72 2.2 2.7 D+ 67-69 1.8 2.3 D 65-66 1.5 2.0 F Below 65 0.0 0.0 Want to build the best possible college application? We can help. PrepScholar Admissions is the world's best admissions consulting service. We combine world-class admissions counselors with our data-driven, proprietary admissions strategies. We've overseen thousands of students get into their top choice schools, from state colleges to the Ivy League. We know what kinds of students colleges want to admit. We want to get you admitted to your dream schools. Learn more about PrepScholar Admissions to maximize your chance of getting in. Steps Let's work through a couple of examplesto seehow grade conversion works for a transcript that uses letter grades and one that uses percentile grades. How to Convert Letter Grades Into a GPA First, let's check outa transcript where final grades are given as letters by taking a look at the high school career of renowned secret operativeJohn Doe: Here's how its conversion works. Using the unweighted conversion table from before, we can see that, year-by-year, the grades John earned are: 9th Grade 10th Grade th Grade 12th Grade 2.7 2.3 3.0 4.0 2.7 4.0 3.3 3.0 2.3 3.0 2.0 3.0 4.0 2.7 2.7 3.3 3.7 3.0 3.3 4.0 3.3 3.3 3.7 2.3 2.0 4.0 2.0 2.0 4.0 3.0 4.0 3.0 Now, to figure out John'sGPA, first we have to add up his grades to get the sum. Then we have to count how many classes he took. Finally, we divide the sum by the number of classes and round to the nearest tenth: 9th Grade 10th Grade th Grade 12th Grade Total Grade Sum 28.0 25.3 27.0 21.6 101.9 Number of Classes 8 8 9 7 32 So: 101.9 / 32 = 3.1 (John's cumulative high school GPA) To figure out the GPA John would submit on college applications, we just leave off the senior year grades and repeat the same process: 28 + 25.3 + 27 = 80.3 (sum of final grades from 9th to th grade) 8 + 8 + 9 = 25 (number of classes taken from 9th to th grade) 80.3 / 25 = 3.2 (GPA sent on college applications) How to Convert Percentiles Into a GPA The process for converting percentiles into GPA is almost exactly the same. Let’s see it in detailby calculating the GPA of John’s archrival and spy nemesis, Jane Smith: First, we'll convert her grades into GPA scale, and then find the sum and the number of courses she took: 9th Grade 10th Grade th Grade 12th Grade Total 4.0 3.3 3.7 4.0 3.7 2.7 4.0 3.7 3.3 2.3 3.0 4.0 2.3 4.0 4.0 3.3 4.0 3.0 2.7 3.7 3.3 3.7 3.3 2.3 3.0 3.3 3.7 3.0 3.7 3.3 4.0 3.3 Sum 27.3 25.6 28.4 27.3 108.6 Number of Courses Taken 8 8 8 8 32 So: 108.6 / 32 = 3.4 (Jane's cumulative high school GPA) And, leaving off the senior year we see that: 81.3 /24 = 3.4 (the GPA shewill submit to colleges) What’s Next? Still confused about how weighted and unweighted GPA calculations work? Let us help you figure it all out with our comprehensive explanation. Worried about how your GPA will measure up? We explain what a good or bad GPA score is, and run the numbers on the average high school student. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Mystical Traditions between Christianity and Judaism Essay

Mystical Traditions between Christianity and Judaism - Essay Example Similarly, Judaism too relies heavily on the mystical side along with a hard core of established creed handed down through generations. The presence of an omnipotent and omnipresent superpower, high up somewhere, directing all activities of its followers, is the focal point of Judaist traditions. The general belief of all Jews regarding their holy texts, centers on the historical tradition that the laws of living were handed down to them from god directly to Moses. This idea continues to be applied in the belief that a particular geographical area was allocated to them, which constitutes the 'state of Israel'. The monotheistic belief on which the religion of Judaism is built has ensured the strict adherence of all its followers to the laws laid down in the holy scriptures of the Jews. One of the common examples of Judaist traditions that have been studied in great depth, is the golem, which is explained as the transference of power from God (above) to a human-like creature (below) that is brought into being though a series of ritualistic practices. There is an allusion to the transcendental function of spiritual power that flows from the top, to the believers below. Knapp (1979) speaks in detail about the contradictions of good and evil in the golem belief. Judaist traditions, over the years, have undergone a lot of change, understandably so, with the upheavals in history. The daily observances with regard to eating habits, bodily functions, spiritual rites and interpersonal relations have morphed with the influences of not just other religions but also due to the geo-political and economic pressures that have been felt in the recent past. The laws of living or the indigenous traditions that are internalized in Judaism have no doubt adapted to the changing scenario, in the last century. Traditions in Christianity: The traditional belief in the existence of the Trinity (the Father, Son and the Holy Spirit) indicates a foundation of the triumvirate, which is the cornerstone of Christianity. Talking about the traditional practices of this religion, brings us once again to the code of living enshrined in the Old and New Testaments. While the former spoke about the origin of the race of man and his subsequent exile from paradise (caused by temptations),the latter focuses on one of the most important doctrines of the Christian church - that God became man. The belief that Jesus Christ (the son of God) was born on earth as a man, in order to save the world from annihilation is the premise on which the Bible (the New Testament) is written. The belief is that the world was full of sinners who could be saved only if a savior could give up his life. (1977 edition) Whether it is the religious observances of festivals or other occasions, such as the birth, marriage or death of individuals, the Christian religion lays down a set of universally accepted rules provided the demarcations of the various sects are well drawn and noted. In other words, different sects have different traditions that are also impacted with the geographical and ethnic factors that vary with time and place. A comparison and a conclusion: Similarities in the religious traditional practices of Judaism and Christianity are strongly evident. This may be due to the fact that they have distinctly similar origins. The belief about Yahweh or Jehovah