Further Financial Analysis Of Easton Town, Massachusetts Essay Example for Free

Further Financial Analysis Of Easton Town, Massachusetts Essay 1. Financial Analysis of Easton Town, Massachusetts In this assignment we will further examine the financial health of Easton Town, Massachusetts by computing a number of accounting rations on the financial figures portrayed in the annual report of 2006.   A horizontal analysis will also be conducted on certain key financial variables of the town, by considering the increase or decrease occurring from 2005 to 2006.   This financial analysis will be classified on three main factors, being profitability, liquidity and stability. 1.1 Financial Performance of Easton Town, Massachusetts A weak financial performance of Easton Town Massachusetts is noted from the profitability ratios performed in latter section of this assignment.    The interperiod equity figure of 0.98 times reveals that the total revenue of the town is not capable to cover by one time the operating expenses incurred.   In this respect, a deficiency of revenue over expenditure is taking place.   This point is further substantiated by the net income margin of –2.16%.   This implies that a loss of $2.16 is made up from every $100 of sales.   This is a substantially high loss for Easton Town. A loss is normally either the result of lack of revenue or excessive costs incurred in the day-to-day operations of the town.   The revenue dispersion ratio performed in section 1.4 shows that the two main revenue-generating activities of the town are Property Taxes and Intergovernmental State Revenue.   Both of them account for 84.99% of the total revenue of Easton Town.   If one considers the property taxes per capita, as we did in the latter section of this assignment, a ratio of 136.64% is attained.   This high ratio implies that substantial revenue is generated from property taxes in line with the population of Easton Town.   In this respect, the preposition of lack of revenue leading to losses diminishes on such facet. Expenditure is considerably high for Easton Town.   Cutting down costs is not an easy task especially for a non-profit making entity like Easton Town.   Personnel reductions could be performed in order to limit costs.   However, severe disadvantages would be derived from such policy, such as increased crime, deteriorating infrastructure of roads and decline in the standard of living.   Such factors would infringe the main objective of the Town, which entails providing a good overall service to the town and enhance their standard of living.   In this respect concessions should be placed on such profitability aspect. A solution that could be adopted for this expenditure issue is to try to improve the efficiency of the utilization of the town’s resources.   Presently such efficiency stands at 29.76%.   Through the adoption of scientific management, such efficiency can be improved by optimally changing the present operational procedures. 1.2 Financial Position of Easton Town, Massachusetts A sound liquidity position is noted for Easton Town from the ratios determined.   The ability of the current assets of the town to cover its outstanding short-term debts is by one and a half.   This is a good working capital feature.   Further more, the capability of cash and cash equivalents to handle the current liabilities is significantly material standing at 70.87%.   This further sheds light on a good management of working. In spite of such positive factors, through the horizontal analysis conducted, a decrease in cash and cash equivalents of $124,336 was noted.   This particularly stems from a reduction in trust funds and scholarship funds.   For instance, the high conservative funds payments, which are drastically exceeding the annual receipts is contributing to such decrease in trust funds.   Attention should be thus placed on such facet to ensure that cash flow problems are prevented. 1.3 Financial Stability of Easton Town, Massachusetts The gearing ratio computed in the proceeding section reveals that Easton Town is a high-geared company.   High gearing means that debt is in a higher proportion than equity capital.   The greater the debt, the more the financial commitments necessary to meet such debt obligations, like interest payments.   The horizontal analysis conducted revealed that the long-term debt diminished from 2005 to 2006 by $2,128,480 and thus further reduced such financial commitments.   The payments of long-term debts are another factor that contributed to the decline in cash and cash equivalents.   However, the short-term debt increased by $2,411,000, which is higher than the decrease in long-term debt.   Such movement also corresponds with the significant debt to total assets determined.   This increasing figure is yet mitigated by the good current ratio noted in the previous section. 1.4 Concluding Remark – Financial Health of Easton Town, Massachusetts Even though there is a deteriorating profitability, the sound liquidity is mitigating such factor.   The increasing total debt portion is also being stabilized by decreasing long-term debts and increasing short-term debts.   As already noted, the good financial position can sustain an increase in current liabilities. We can therefore conclude that a good financial health is portrayed for Easton Town, Massachusetts for the financial year ended 2006.

The Art of Supervising Essay -- Business Management

Since the beginning of time there have been people who are leaders and there are those that choose to be followers. As an effective leader, one must possess certain traits and skills that include knowing how to motivate others to accomplish a task. This assignment will discuss the role of a supervisor in the multicultural society of today and the three traits needed to become an effective manager. This assignment will include the relationship between managers, supervisors, and employees and how these relationships assist in guiding organizations in achieving their maximum potential and the importance of finding the right employee to meet those goals. In today’s business world, supervisors must have a unique skill set that includes being able to communicate well with others, having the ability to effectively coach others, understanding the dynamics of working through others, and possessing performance management skills that allows them to handle changes in a positive manner. The role of a supervisor is similar to the role of a mother or father. Just as a mother or father nurtures their child to become the best that they can be, a supervisor does the same with his/her employees. A supervisor who is committed to setting their employees up for success is essentially a recruiter, trainer, planner, motivator, coach, and a leader for others to follow (Cassidy & Kreitner, 2010, p. 9). While there are numerous traits that a supervisor should possess, there are three imperative traits that stand out above the rest in my opinion. These traits are (1) emotional intelligence, (2) being honest and ethical, and (3) having the ability to accept diversity. Emotional intelligence, or EQ as it is known today, can be defined as noncog... ... Works Cited Cassidy, C., Kreitner, R. (2010). Supervision: setting people up for success. p. 8-199. Mason, OH: South-Western Cengage Learning. Daft, R. (2010). Innovative management for turbulent times. Chapter 1, p. 8. South-Western Cengage Learning. Retrieved from http://www.ppt2txt.com/r/9d2a1ad4/ Mathis, R.L., & Jackson, J.H. (2012). Human Resource Management: Essential Perspectives (6th ed.) p. 67-69. Mason, OH: South-Western Cengage Learning. Moglia, T. (Author). (1997). Supervising for success: A guide for supervisors. Retrieved from http://site.ebrary.com/lib/ashford/Doc?id=10058839 Sterrett, E.A. (Author). (2006). Manager’s pocket guide to emotional intelligence: From management to leadership. Retrieved from http://site.ebrary.com/lib/ashford/Doc?id=10379760

Sexual Assault Against Women

Sexual Assault against Women I choose this topic because sexual assault is one of the most offensive crimes committed in our society. Not only is it a threat to the community, but it has a physically and psychologically effect on the victim in many ways. For the last couple of decades, sexual assault, rape, and child molestation has become the focal point of public concerns today. According to a 1993 National Crime Victimization Survey conducted by the U. S. Department of Justice, about 500,000 rapes or sexual assaults occur each year (Statistics, March 2010).The Department of Justice states that, â€Å"rape crimes have risen nearly three times as fast as the total crime rate†, although other studies have shown statistics that are in conflict with these numbers; due to the victims that do no report their attacks. For example, the National Women’s Study claims that about 683,000 rapes of adult women occur annually, while the Federal Bureau of Investigation reports 103,00 0 such rapes each year (Statistics, March 2010). Most lawmakers agree that sexual violence is a problem that requires a lot of attention and investigation.In the mid-1990s, a number of violent crimes were being committed by recently released sex offenders. The media attention motivated many states to pass laws that specify that communities must be notified about paroled sex offender living in their communities. This caused a fear of the people in the community that released sex offenders may commit assaults in their community as well. Alice Walker's The Color Purple is an excellent account of the life of a woman who must suffer not only social ostracism due to gender and skin color but also women who suffer greatly at the hands of men.This is true in terms of infidelity, physical and verbal abuse, and sexual abuse. The Color Purple revolves around the life of Celie, a young woman growing up in the poverty-ridden South. In order to find herself and gain independence, Celie must deal with all manner of abuse, including misogyny, racism and poverty. When she is a young girl of just 14, Celie is sexually assaulted by a man she believes is her father. She had two children by her rapist, both of who he takes to a Reverend.When her mother dies, this man known as â€Å"Pa† marries Celie to a man she will only refer to as â€Å"Mr. † (Walker, 1985). This is just a fine example of the recollection of a victim. The Violence against Women Act (VAWA) of 1994 marked a turning point in our national response to the problems of both sexual assault and domestic violence. For the first time it considered the ways in which sexual assault and domestic violence were similar: they are both crimes of violence against women, rooted in historical and cultural traditions and attitudes.VAWA also addressed the ways our laws failed to prosecute and punish perpetrators of these crimes of violence, while often increasing the trauma experienced by victims. The act included measu res designed to protect crime victims' rights and provide crime victims with compensation, establish hotlines for sexual assault and family violence victims, establish sex offender registration and community notification, protect women from â€Å"date rape,† and coordinate law enforcement and social services to deal with crime in a unified manner.VAWA is a wide-ranging law which, among other things, mandated research into sexual and domestic violence, funded community efforts against sexual and domestic violence through grants, proposed changes in the evaluation and determination of evidence, affirmed victims' rights of privacy and equal protection under the law, recommended compensation of victims, and authorized enhanced penalties for repeat sex offenders. Law enforcement officers are highly trained and are fully aware of this Act and how it works.It is the duty of the officer to enforce these laws. One intervention method for the offenders that would restore justice practi ces is the gaining popularity of â€Å"chemical castration† which is the use of Depo-Provera; it decreases the level of testosterone that men produce (encyclopedia, 2012). Lowered testosterone levels decreases the sexual thoughts and fantasies of the offender. The way this method would impact the victim is by given them a piece of mind of knowing the offender is being mentored and knowing that this could happen to another person.The way the Criminal Justice system can work more efficient to help the victim through a rape or sexual assault is not blame the victim; this was a strategy that was used in pasted which would make the victim feel as if it is their fault. For example, the victim goes to a party and becomes overly intoxicated and wakes up to find herself assaulted sexual, in the past the victim would be the blame because she became overly intoxicated.But what should be done is to encourage women not to precipitate the crime through careless behavior. But blame the offe nder, because they are the predator in crime and they should be removed from society. As a Criminal Justice professional I would provide more effective assistance to the victim by offering services such as hotline information, victim advocate services, and assist them with police reporting process. Or even offer counseling service and self-defense strategies.Things that could be done to reduce victim blaming are training within the Criminal Justice system and educating the public on victim blaming as well. ? REFERENCES encyclopedia, T. f. (2012, May 05/31/12). Chemical Castration. Retrieved from Wikipedia: http://en. wikipedia. org/wiki/Chemical_castration Statistics, U. S. (March 2010). National Crime Victimization Survey. National Crime Victimization Survey, 2008- -Statistical tables, 26 – 49. Walker, A. (1985). The Color Purple. Harcourt Brace Jovanovich.

The Island s Slave, Savage And Son Of A Witch - 1715 Words

The island’s slave, savage and son of a witch, Caliban is a masterpiece of Shakespeare. The vague descriptions of Caliban allow us to interpret the complex character of Caliban in many different ways. At the time when Shakespeare wrote this, native people from the outer world fascinated the Shakespearean audience. Therefore the way we consider Caliban, will differ from the way Shakespearean audiences viewed him. Shakespeare has made Caliban a symbol of colonialism, as during those times Europe was beginning to explore and colonize America- the New World. Throughout the play our feelings towards Caliban change. At the start we get introduced to Caliban by Prospero’s description of him ‘Hag-born,’ and ‘dull thing.’ Prospero manipulates our views of Caliban at the start, by describing him, giving us an impression of someone ugly and evil, as Caliban. We also learn that he is a slave, whose master is Propspero. This is shown by ‘Whom now I ke ep in service.’ Shakespeare presents Caliban to the audience as a brutal monster. This is shown by Prospero way of speaking towards Caliban, ‘thou most lying slave’ and ‘hag-seed.’ By saying ‘thou most lying slave,’ Caliban is described as a slave and dishonest. ‘Hag-seed,’ meaning son of a witch will make him seem like an animal, not a human. At that time, Elizabethan audiences will abhor Caliaban, as he was a son of a witch. Therefore having a poor first impression of Caliban. All of these descriptions dehumanises Caliban, hurting him. AShow MoreRelatedThe Tempest By William Shakespeare Essay1940 Words   |  8 Pagesthe unknown and as a savage monster in the viewpoint of exploring Europeans. Using The Tempest and other works such as Cesaire’s A Tempest and Achebe’s An Image of Africa, I will describe the struggles of Caliban from the story lens and a post-colonial lens and to identify how he is being described as monster in Shakespeare’s final work. In The Tempest, along with being an enslaved being of the magical Prospero, Caliban is also noticeably the only known native of the island in which Prospero andRead MoreThe New World s Tempest3495 Words   |  14 Pagesa desert island somewhere between Tunis and Naples. A hazardous storm appears impacting a ship of European nobles and mariners; on board are Alonso, King of Naples, Gonzalo, Boatswain, Trinculo, Stefano, Antonio, Sebastian, and Ferdinand. The nobles are leaving Tunis, Africa after the wedding of Claribel, daughter of the King of Naples to the prince. Prospero, the former Duke of Milan uses his sorcery to conjure the very storm that bombards the nobles in order to bring them to the island. Frey interjectsRead MoreLogical Reasoning189930 Words   |  760 Pagesthroughout the hemisphere. He sent attack dogs to maul naked Indians, seized Caribbean women as sex slaves, and disemboweled other natives who resisted conquest. Many were hanged, some were burned alive. He chopped off the hands of thousands who were slow in producing the gold he wanted. Many Arawak Indians responded by committing a series of mass suicides. He shipped 500 Arawak Indians back on Europe as slaves, although 200 died on the voyage. He brought Western diseases which spread across North andRead MoreEssay on Fall of Asclepius95354 Words   |  382 Pagescarry. He went back and forth a dozen times before he had all the weapons and ammunition that were on the shelves. Got them all, he sighed. There he remembered that Duke always kept a shotgun under the registers counter. It was something his son mentioned to Thomas when they had a paintball match against each other. Thomas re-entered the store and walked to the counter. He bent over to see a dead cop lying there. He sighed in sadness and said, Im sorry you died for lies. Maybe everyone would