Finance study case Example | Topics and Well Written Essays - 1750 words

Finance - Case Study Example the projected ratios provided by the executive management of the firm vary as between the ratios projected as calculated from the historical information in the firm’s books of accounts e.g. the profit margin provided as 6.1% against the computed 6.28% figure and the earnings per share ratio provided as 1.06% against the computed figure of 1.78%. This has an imbalance effect amounting to $0.18M on the pro forma balance sheet of the firm. a) The proportionality test holds it is true that total assets increase in the same ratio, as it is evident in the data provided. The total assets in the year 1991 are 12m$ that when compared with the sales for the same year it is realized that it is half the sales, which implies that sales for the same year is 24m$. Therefore, the proportionality ratio is two. Taking the sales for the year 1992 which is 28.8m $ compared to total assets which is 14.4m $ it implies the same ratio has been maintained. Checking the other sales for the other three subsequent years compared to the total assets it can be summarized from the data the financial increment in assets is two per dollar. The graph below show a straight line graph implying an equal proportionality in the total assets and sales. From the graph, an equation is derived y=2x meaning that for every total asset there is twice sales made. From the regression analysis the proportionality test holds but not with the same ratio. This can be witnessed from the graph above. The financial increment ratio is approximately 1.4m per dollar. For any data to be directly proportionally with an exact ratio, the resultant graph always bears a straight line. c) The later situation holds for most companies or firms because the first condition assumes other financial factors. It is only in a perfect condition that firms’ sales will perfectly be proportional to the total sales in every financial year. Its implication if one uses the percentage of sales method is that sales compared to assets will

Current feminist theories and practices are helping to change tactics Research Paper

Current feminist theories and practices are helping to change tactics and prevent rape worldwide. What are these tactics, how ef - Research Paper Example To address the problem of rape in society, it is important to understand the cause in order to device effective legal and social preventive mechanisms. Rape in contemporary society Sexually explicit media programs, such as pornographic materials have been attributed to promoting rape in society. Currently, the media is saturated with objectionable sexual programs and advancement in information technology has enhanced the availability the content to many people, including young children. This has resulted to sanctioning of the programs to prevent the minors from being sexually influenced by the content. The relationship between watching pornographic content and rape is debatable and many research studies have been undertaken to establish the association. However WHO (2003) indentifies individual, relationship, community and societal factors as the major determinants that influence men’s attitude to commit rape. The high prevalence of rape in poor and politically unstable countr ies disapproves the assertion that pornographic content encourages rape. Feminists consider rape as a form of violence intended to assert the authority of men over women in the contemporary society (Kerns, 2001). Rape has been recorded in various contexts, which can be classified in two categories depending on the relationship between the victim and the perpetrator. ... e being married or in sexual relationship with men, drug abuse, being too young to make informed sexual decision, poverty, involvement with multiple sexual partners and commercial sex in addition to high level of education. Other factors include wearing sexually suggestive clothing. From these factors, it is apparent that rape is primarily aggravated by the behavior and actions of the perpetrator rather than the victim. Feminists disapprove sexual passion as the motivation for rape, but a combination of factors that undermine the psyche of men. This includes reduced income and disempowerment of men. WHO (2003) notes that highly educated women with higher incomes are at high risk of being raped by their male partners especially those with lower education and income. In addition, higher rape incidents occur in regions with low incomes than in affluent regions (WHO, 2003). High incidents of rape have been reported in countries affected by civil strive and political instability especiall y in Africa. Some of the countries include Democratic Republic of Congo and Sudan. In these incidences, rape is used as a war strategy to break or undermine the social cohesion in the societies with the intention of weakening the enemy. In some countries such as East Timor, rape was used as a tool of ethnic cleansing (WHO, 2003) Prevention of rape globally Currently various rape deterrent measures have been implemented to protect women from potential rapists and to punish rape offenders. They include imprisonment of rape offenders and instituting programs to empower rape victims and the society about the adverse effects of rape. The programs offer supportive and psychological care to rape victims, and others are specially designed to guide and inform rape perpetrators while they are