Monday, January 27, 2020

Global Development of the English Language

Global Development of the English Language Introduction In the 18 centurys mid, it was realized by people that English has the related potential to become one of the world language because of individuals belonging to foreign were gaining dominance in comparison to others. Within the Europe, it was becoming a fashion to learn English language. With the passage of time, Italians also started taking interest to learn English and hence because of geopolitical enhancement, English language initiated to gain maximum attention of persons of the global world. Hence, the colonization takes place because the territories of the world were speaking in the English language (Osterhammel, 2005). Similarly, in 1952 (the time of Elizabeth 2) most people were using English Language to communicate with each other and hence, this growth of English Language tremendously increases because of expansion of colonial of England towards territories in the global world. The different patterns of settlement The English language was continuously spreading and hence, with the passage of time different patterns of colonization arises based on geographical locations as well as reasons of sociopolitics respectively. However, some countries think to spread themselves as â€Å"settler colonial† territory. On the other hand, dependency territory patters also present. The settler colonies, including many countries such as USA, Australia, Canada, and New Zealand. Thus, the people of Europe move towards these countries (Curthoys, 2005). It was not easy for the locals to migrate; hence, the outsider who needs a settler colony came towards these countries. Moreover, some local persons did marriage with people that came after migration including Mexico persons. On the other hand, some of them did not married to these migrated people and living, as they were always living in initial duration. The other pattern of colonization namely dependencies that was done within the most powerful country. Thus, no settler did migration and hence the country if adopted colonization than they make certain administrators (an organization) who did control of these native people. However, this was done in India when the British Raj takes control over India. In this, the Netherland people (an organizations role taken) control over East India. Another pattern of colonization was plantation colonies. In this colony, the country that was maximum in powers grow different crops and take over the lands of those countries that are poor and not able to argue with others. Within these colonies, the poor country became slaves of the rich country and work, as they are their farmers of the land. It includes countries like Jamaica. As there were different, patterns present of colonization, so it also includes trading post. In this colony, export and import was done with freedom. This mostly happened within the country that was more powerful and was rich as well. Similarly, the trading post was set up so that they have easily traded, selling products and services and flourishing their businesses towards the international market and gaining maximum concentration of the rest of the world. As per this situation, the rich countries were setting their forces of military and incurring different rules and regulation within the countries that were colonized. People were influenced and ready to move towards other colonies because there were unemployment increasing within the England territory and hence, they think to move towards other colonies, which arises sociopolitical issues. Thus, people move to deal with unemployment issue as well as inflation. The overseas colonies were providing them job and fulfilling their needs. The linguistic consequences With time, the linguistic consequences arise for colonization in different and new forms the English in the globe (Mufwene, 2004). Similarly, in new varieties of the English arises and play a significant role. Within the new varieties of the development, five different stages came from the English (Seargeant Swann, 2012). The very first stage was foundation in which English came in a territory that was very new and no single person was aware of this language. Within this territory, the settlers introduce the language and hence communication initiated. The other stage is exonormative stabilization. Within this stage, the English was the main language that was already spoken by different administrators and purpose of education. The third stage named as nativisation in which traditional culture and politic alliances replaced by the new one. The new linguistic took place and people started practicing them. The other stage was endonormative stabilization. Within this stage, the English t erritory considered as the important one and people started following it. Hence, a political independent territory takes place and English language play an essential role within the territory. The last stage was differentiation in which the people living locally were established in advance manner. However, people belonging to internal linguistic started and adopted English language as per their own choices and shaped the language in their own style. British Isles or beyond along with one case of colonization and variation of the language Different colonies were present that speak English Language in the world. The expansion of colony, England made the language of English as an international one. Hence, the English language gain maximum development because of different settlers of Europe was English speakers. Taking the example of North America, which was founded in 1607. The settlement done within the country and the group was named as the Pilgrim Fathers. To attract settlers, North American colony played a vital role during 1620. Almost 25000 people shifted towards North America because of the attraction. These pilgrims get religious freedom to live easily and follow their religion as per their own choices. The southern colonization was very different from northern one, as people settling in southern got less freedom comparatively. However, there was a relationship made in between North American persons settlement and trading the slave which was complex enough (Seargeant Swann, 2013). With the passage of time, the difference takes place in between British English and American English. This difference, termed as colonial lag. Likewise, within the North America, variation occurs within the languages. With the linguistic differences, certain conflict arises in terms of economies, but hence gradually colonists take interest and settlement done. In 1783, similar like British gain full independence. Moreover, because of the colonization, a civil war also led in 1806 in which North America got the victory. The resulting categories of language speakers as per Kachru’s circles Different speakers for the English Language development present many models. However, Kachru’s Circle Model is one of the best, which describe colonization including different countries. In 1985, when the English was developed in the world, Kachru presented a model named as three-circle model intensifying its ways. This circle model consists of different phase include inner circle, the outer side circle and the last expanding circle (Schmitz, 2014). As the English used around the globe and hence became an important language. For this reason, the circles have reasons, including the type in which the circle is spreading, different forms and the acquisition of the language and function of the similar language that having cultures across the borders correspondingly. The inner circle of the model is representing the English usage in traditional ways, where the people believe that this English language is their mother tongue. Countries like the USA, UK, and New Zealand are falling within the inner circle of the model. The other part of the circle named as an outer side circle. This part of the circle consists of the language English within those countries where it is being used as a secondary language. The language here is believed as a developing norm and it includes countries like Malaysia and India. The last part of the circle is named as expanding circle. Within this phase, people learn most common language of the world that is the English language. There is no history of English present in time, however, they do learn because of communication purposes with international countries including territories USA, UK and others. The people of these countries learn English language because the English language is an international language and commonly speaking all over the world. In addition, countries like China, Poland, and Greece are coming into expanding circle phase as they have learned English for just communication purposes. It is believed that this model plays an important role to understand the English and its usage in different countries and territories. Moreover, this model helps to understand the English reality and its maximum belonging countries within the world. Conclusion The history shows the growth and continuous development of the English Language within the world. The process of expansion of English was initiated in the 18th century and still it is growing in current world. The need of English was realized from the 18th century, but still no one can stop this growth. The English language now plays a significant role within the world to communicate with one another on an international basis. From taking setup internationally, to getting an education, the English language is necessary for all and is present in all forms including written and verbal. The colonization helps to process and develop the English language and become the turning point present in the history. Similarly, a lot of development also done in the English language to prosper this in the world and hence in result Kachru presented a model for giving better understanding. References Curthoys, A., 2005. Transnational historiography. In: Connected Worlds: History in Transnational Perspective. s.l.:ANU E Press, pp. 7-9. Mufwene, S. S., 2004. Language Birth and Death. Annual Review of Anthropology, Volume 33, pp. 201-222. Osterhammel, J., 2005. Colonialism: A Theoretical Overview. s.l.:Markus Wiener Publishers. Schmitz, J. R., 2014. Looking under Kachrus (1982, 1985) three circles model of World Englishes: the hidden reality and current challenges. Scielo, 14(2). Seargeant , P. Swann, J., 2012. The linguistic consequences of colonisation. In: English in the World: History, Diversity, Change. Ney York: Routledge, pp. 107-109. Seargeant, P. Swann, J., 2013. English in the World: History, Diversity, Change. s.l.:Routledge.

Sunday, January 19, 2020

Financial Statements and Stakeholders

Introduction In this report six different users of financial statements will be identified. Each user group will be described and the reasons why they use financial statements will be examined. Analysis and calculations of relevant and specific financial information will be performed to reflect the performance of the company, and how this is seen by the different stakeholder groups.The two companies I have chosen are J.Sainsbury plc and WM Morrison’s Supermarkets plc, hereafter known as Sainsbury’s and Morrison’s. This is because these two companies are two which have a large number of stakeholders who will be affected by the company’s financial statements. Sainsbury’s and Morrison’s also compete within the same sector and thus the financial statements and companies are obviously comparable, this will help with benchmarking to analyse the data .(Mclaney and Atril.2008). This will help to determine, along with the relevant analysis and calculations, which stakeholders will be more pleased with the financial statements out of the two supermarkets. As of May 2014, Morrison’s had 11% of the market, and Sainsbury’s 16.6% (Garner.2014). The financial statements we will be assessing are income statements and balance sheets. These are the two statements which are of greatest importance to the majority of stakeholders. I have attained the most recent financial statements from the two companies from their recent annual reports. This report will use financial ratio’s to assess the profitability, efficiency, Liquidity, Financial Gearing and Investment potential within Morrison’s and Sainsbury’s.(Mclaney and Atril.2008.). Boards of Directors The owners and boards of directors of both Sainsbury’s and Morrison’s would use financial statements to review the performance of management and assess the overall performance of the company. For the smooth operation of the organisation, the managers and owners also need the financial reports to make essential business decisions. For example the current debt to equity ratio is important in deciding the amount of long term capital that would be required to be raised for making certain business decisions. This can be determined by using the following formula. Total liabilities Total assets x 100% Sainsbury’s (?m)Morrison’s (?m) 10535 16540 x 100% =63.7% 6037 10792 x 100% = 55.9% As can be seen Sainsbury’s debt to equity ratio is 63.7% with Morrison’s at 55.9%, a difference of 7.8%. This ratio is one of the key set of 10 identified by Laurent (2006) in being able to predict a firms performance. This thus means that they are financing their growth more by debt than they are by their current assets than Morrison’s. However this is not necessarily a bad thing, and this could mean that they growing more than if they did not utilise this outside financing. If this increases earnings by a greater amount than the debt interest that would be incurred then it is definitely beneficial to do so, thus the board would be pleased with what they have seen from the financial statements. Shareholders Shareholders receive a set of financial statements as a right, and are the only stakeholders to do so. The shareholders interest will be in what the company is doing with the money they have invested, and whether it is making a profit or loss. If it is profitable, they will want a return in the form of dividends, so they will be concerned with the level of dividends the company is paying out year on year and the potential for future profits and dividends. If profit levels and dividend pay-outs diminish noticeably, or if no dividends are paid out because the company has made a loss, then they will consider selling their shares and investing in something else which will give them a higher return. Obviously operating profit margin is also needed to measure overall performance and this can be calculated as follows. Profit before interest and tax Sales x 100% Sainsbury’s (?m) Morrison’s (?m) 1009 23949 x 100% =4.2% (95) 17680 x 100% =-0.5% Supermarkets usually operate at low operating margins, so these results are not wholly surprising (McLaney and Attril.2008) Morrison’s extremely poor performance this year is down to incredibly high administrative costs, this could be seen as possibly due to a new initiative or launch of service which required high costs to get this off the ground, and therefore this may pay dividends in the future. Thus it will be imperative to see how they will perform in the next year without these high administrative costs. Sainsbury’s operating profit margin can be compared with the previous year to see how they are progressing, and this was 3.8%. Thus their net profit margin has increased and the shareholders will be pleased with this performance as it could increase shareholder dividends. Banks Banks are extremely interested in a companies such as Sainsbury’s or Morrison’s financial statements. For example if a company has an overdraft or a bank loan, then the banks need to make sure that a company can afford to pay these loans it owes off (Palepu and Healy.2008). If a company is applying for a loan, similar considerations apply, although the bank would in addition insist on looking at more up to date information than the last set of statutory accounts as these could be rather out of date. The banks would calculate this by with the acid test ratio. This shows the company’s ability to pay its current liabilities from liquid assets. This is calculated as follows. Current assets less inventory Current liabilities Sainsbury’s (?m) Morrison’s (?m) 4362-1005 6765 = 0.5 : 1 1430-852 2873 = 0.2 : 1 Supermarkets by nature have very low acid test ratio scores due to some stock on their shelves not selling as quickly as they would like. However Morrison’s at 0.2:1 is much lower than the company would be wanting to have, whereas Sainsbury’s at 0.5:1 is relatively healthy for a company that operates as a supermarket. Creditors A company’s trade creditors and suppliers will also obviously be interested in a companies financial statements such as the balance sheet and income statement. Such stakeholders will be concerned with whether the company can pay regularly for its purchases from them, so they will have an eye to the cash position of the company – its liquidity. They will also be interested consequently in any items in the accounts which may affect this liquidity such as bank overdrafts or loans, as such items would usually indicate cash problems in the company which may render it an insecure buyer for the future. Creditors are also extremely interested in creditor days. This is the average payment period to payables expressed in days. This can be calculated by the following formula. Trade payables x 365 Purchases Sainsbury’s (?m)Morrison’s (?m) 2272 x 365 16606 = 50 days 2692 x 365 22562 = 44 days As can be seen, Sainsbury’s creditors will be the more pleased out of the two sets of stakeholders for both supermarkets. This is because they are paid on average six days faster than Morrison’s creditors and thus will have a more efficient flow of cash. This could mean building a better relationship with these creditors. However Morrison’s may also be pleased as it means they are able to hold on to this cash for longer and maximise cash flow with longer creditor days payable. Trade debtors/customers. These persons would be interested in the company’s likely continuance into the future as a secure source of supply, and so would look for any items affecting this, such as production difficulties, sales price increases etc. These will also be most interested in debtor (receivables) days, this is the Average collection period for receivables expressed in days. It is calculated as follows. Trade receivables x 365 Sales Revenue Sainsbury’s (?m)Morrison’s (?m) 433 x 365316 x 365 23949 = 7 days17680 = 7 days Here both Sainsbury’s and Morrison’s debtors will be equally as pleased when analysing the financial accounts for both of these companies. This is because they both receive a similar amount of time in which to pay their debts. Equally both of the supermarket chains will be relatively pleased with this as they will be in a similar position to each other in receiving the money from debtors. Similarly this is much shorter than the time it takes both to pay their creditors, and thus their cash flow efficiency will be maximised. Competitors Competitors will also be interested in the financial results of a rival in the same industry sector to see whether its results are better or worse than its own, whether it has brought new products to the market place and how these have been doing (Palepu and Healy.2008). Competitors of Sainsbury’s such as Asda and Tesco may also be interested to compare things such as costs of goods on the income statement to compare this to their own performance. A rival’s bad result, when its own is good, would enhance performance in the eyes of its own shareholders. A rival’s similar adverse performance may reflect that both are hit by the same business factors. In the retail business something that both Morrison’s and Sainsbury’s would be interested in seeing is how their inventories turnover period compares with that of their rivals. It can be calculated as follows. Inventories x 365Cost of sales*Sainsbury’s Morrison’s 1005 x 365852 x 36522562= 17 days16062= 20 days Here Sainsbury’s will have the more pleased boards of the two supermarkets when analysing their competitors in terms of inventory turnover. This is because on average they manage to turn over their inventory 3 days quicker than Morrison’s. This demonstrates that they have a more efficient stock system and are selling their products at a faster rate, which could lead to a better overall performance. Conclusion As can be seen, a range of different stakeholders have reason to be interested in a companies financial statements. These stakeholders range from being interested in their own personal gain, those such as Shareholders, as well as being interested in how it impacts upon other stakeholders, through the analysis of both debtor days and creditor days. Financial reports are important for all different stakeholders so they can decide whether or not it is beneficial to be involved with a certain company, they are always interested in the going concern of the company. It is important for numerous reasons that these stakeholders have access to the accounts to gain clarity and for the continuation of the working relationship with companies such as Sainsbury’s and Morrison’s. It is therefore important that the accounting is accurate and up to standards for these different stakeholders of financial statements, it is also useful for comparison of companies and as can be seen from the analysis Sainsbury’s stakeholders will be more pleased with the financial statements than Morrison’s. Bibliography Garner, E. (2014). Kantar, UK grocery growth at lowest level for 11 years, [Online] http://uk.kantar.com/consumer/shoppers/070514-kantar-worldpanel-uk-grocery-share-data-april-2014/ [Accessed online on 01/11/2014] J.Sainsbury’s plc, 2014. Annual Report and accounts 2013-2014. [Online]. http://www.j-sainsbury.co.uk/media/2064053/sainsbury_s_annual_report_and_ accounts_ 13-14.pdf. 2014. [Accessed online on 01/11/2014] Laurent, C.R. Improving the efficiency and effectiveness of financial ratio analysis. Journal of Business Finance and Accounting. [Online] Vol 6(3). 2006. p401-413. McLaney, E. J., Atrill. P. (2008). Accounting and finance : an introduction. Fourth edition. Harlow: Pearson. Palepu, K. Healy, P. (2008) Business Analysis and Valuation: Using Financial Statements. Mason:Thomson Learning WM Morrison’s Supermarkets plc , 2014. Morrison’s Annual Report 13-14 [Online]. http://annualreport.marksandspencer.com/downloads/MS_AR2014_Annual_Report.pdf [Accessed online on 01/11/2014]

Friday, January 10, 2020

A Raisin In The Sun Study Guide Essay

Part 1: Multiple Choice: Choose the best answer. (worth 1 point each) Act I Scene One 1. Why did Walter ask Ruth what was wrong with her? 2. Why was Ruth upset when Walter gave Travis the money? 3. Who are Willy and Bobo? 4. Walter said, â€Å"Damn my eggs†¦damn all the eggs that ever was! † Why? 5. Who is Beneatha? 6. Why did Beneatha say she wouldn’t marry George? 7. What was Beneatha’s attitude towards God? 8. What happened to Ruth at the end of Act I Scene One? Act I Scene Two 9. Who is Joseph Asagai? 10. What did Ruth find out in the doctor’s office? 11. Why is Asagai’s nickname for Beneatha appropriate? 12. What does Mama say is â€Å"dangerous†? 13. Why did Mama call Walter a disgrace to his father’s memory? Act II Scene One 14. What are â€Å"Assimilationist Negroes†? 15. What did Mama do with her money? Act II Scene Two 16. How did Ruth find out Walter hadn’t been going to work? 17. Where had Walter been going instead of work? 18. What did Mama do for Walter? 1 A Raisin In the Sun by Lorraine Hansberry Study Guide Act II Scene Three 19. Who was Karl Lindner? 20. What presents did Mama get? 21. What news did Bobo bring to Walter? Act III 22. Why didn’t Beneatha want to be a doctor anymore? 23. What does Asagai ask Beneatha to do? 24. Why didn’t Walter take the money Lindner offered? 25. Did the Youngers stay of move? Important Quotations: Tell who said it and why it’s significant. Quote 1: â€Å"Weariness has, in fact, won in this room. Everything has been polished, washed, sat on, used, scrubbed too often. All pretenses but living itself have long since vanished from the very atmosphere of this room† Quote 2: â€Å"Yeah. You see, this little liquor store we got in mind cost seventy-five thousand and we figured the initial investment on the place be ’bout thirty thousand, see. That be ten thousand each†¦ Baby, don’t nothing happen for you in this world ‘less you pay somebody off! † Quote 3: â€Å"We one group of men tied to a race of women with small minds. † Quote 4: â€Å"Mama, something is happening between Walter and me. I don’t know what it is – but he needs something – something I can’t give him any more. He needs this chance, Lena. † Quote 5: â€Å"Big Walter used to say, he’d get right wet in the eyes sometimes, lean his head back with the water standing in his eyes and say, ‘Seem like God didn’t see fit to give the black man nothing but dreams – but He did give us children to make them dreams seem worth while. ‘† Quote 6: â€Å"Something has changed. You something new, boy. In my time we was worried about not being lynched and getting to the North if we could and how to stay alive and still have a pinch of dignity too†¦ Now here come you and Beneatha – talking ’bout things we ain’t never even thought about hardly, me and your daddy. You ain’t satisfied or proud of nothing we done. I mean that you had a home; that we kept you out of trouble till you was grown; that you don’t have to ride to work on the back of nobody’s streetcar – how different we done become. â€Å" Quote 7: â€Å"I see you all the time – with the books tucked under your arms – going to your (British A – a mimic) ‘clahsses. ‘ And for what! What the hell you learning over there? Filling up your heads – (Counting off on his fingers) – with the sociology and the psychology – but they teaching 2 A Raisin In the Sun by Lorraine Hansberry Study Guide you how to be a man? How to take over and run the world? They teaching you how to run a rubber plantation or a steel mill? Naw – just to talk proper and read books and wear white shoes†¦ † Quote 8: â€Å"What you need me to say you done right for? You the head of this family. You run our lives like you want to. It was your money and you did what you wanted with it. So what you need for me to say it was all right for? So you butchered up a dream of mine – you – who always talking ’bout your children’s dreams†¦ † Quote 9: â€Å"And from now on any penny that come out of it or that go in it is for you to look after. For you to decide. It ain’t much, but it’s all I got in the world and I’m putting in your hands. I’m telling you to be head of this family from now on like you supposed to be. â€Å" Quote 10: â€Å" I’m waiting to see you stand up and say we done give up one baby to poverty and  that we ain’t gonna give up nary another one†¦. I’m waiting. † Quote 11: â€Å"Well – I don’t understand why you people are reacting this way. What do you think you are going to gain by moving into a neighborhood where you just aren’t wanted and where some elements – well – people can get awful worked up when they feel that their whole way of life and everything they’ve ever worked for is threatened†¦ You just can’t force people to change their hearts, son. â€Å" Act 2, Scene 3, pg. 105-6 Quote 12: â€Å"I seen†¦ him†¦ night after night†¦ come in†¦ and look at that rug†¦ and then look at  me†¦ the red showing in his eyes†¦ the veins moving in his head†¦ I seen him grow thin and old before he was forty†¦ working and working and working like somebody’s old horse†¦ killing himself†¦ and you – you give it all away in a day†¦ â€Å" Act 2, Scene 3, pg. 117 Quote 13: â€Å"I live the answer! (pause) In my village at home it is the exceptional man who can even read a newspaper†¦ or who ever sees a book at all. I will go home and much of what I will have to say will seem strange to the people of my village†¦ But I will teach and work and things will happen, slowly and swiftly. At times it will seem that nothing changes at all†¦ and then again†¦ the sudden dramatic events which make history leap into the future. And then quiet again. And perhaps†¦ perhaps I will be a great man†¦ I mean perhaps I will hold on to the substance of truth and find my way always with the right course†¦ † Act 3, pg. 124 Quote 14: â€Å"There is always something left to love. And if you ain’t learned that, you ain’t learned nothing. † Act 3, pg. 135 Quote 15: â€Å"He finally came into his manhood today, didn’t he? Kind of like a rainbow after the rain†¦ † Act 3, pg. 141. Quote 16: â€Å"What’s the matter with you all! I didn’t make this world! It was give to me this way. † Quote 17: â€Å"That was what one person could do for another—sew up the problem, make him all right again 3 A Raisin In the Sun by Lorraine Hansberry Study Guide Potential Short Answer 1. What is the setting of the play? 2. What is the central conflict in the play? 3. Define idealist and realist as Asagai does. Which characters fit into each category? 4. What contemporary political issue does Hansberry bring to the stage? Explain. What is the significance of this issue and how does it play a role one’s pursuit of  the American dream? 5. Who/what is the play’s protagonist? 6. Who/what is the play’s antagonist? 7. What moment in the play could be considered the climax? Explain. 8. Compare and contrast Beneatha and Walter. (You may use a chart/diagram). 9. Compare and contrast Asagai and George. (You may use a chart/diagram). 10. Explain the symbolic significance of the plant. 11. What is Asagai’s nickname for Beneatha. Discuss how it is a significant one for the play 12. To whom is Beneatha referring when she says to Lindner, â€Å"You heard that the man said? † Why is it significant?

Thursday, January 2, 2020

Bois - Mot du Jour - Learn a French Word a Day

Definition: wood Pronunciation:  [bwa] Jaime les chaises en bois I like wooden chairs. Related un chà ¨que en bois rubber/bounced check    Son visage est de bois. His face is impassive.    Je ne suis pas de bois. Im only human, Im not made of stone.    Je ne suis pas du bois dont on fait les flà »tes. Im not going to get pushed around.