Analyse the significance of passion Essay Example for Free

Analyse the significance of passion Essay In the tragedy Romeo and Juliet there are many forms to passion; these references are made in a variety of ways, ranging from parental passion to the classic loving passion shared between two people. But there is an underlying hint right from the very start that there is an inevitable notion that this love will never happen because of the family feud. At the very start of the book, the chorus introduces the heated feud between the Montague and Capulet households. This feud has spanned a long time and is an ancient grudge that has continued throughout the family, from the parents to the children and even into the servants of the households. The word two is used, frequently, not just to refer to Romeo and Juliet but to show the obstacles they face to show the opposites as rivals and not just families. We see rivalry induced by the feud where servants from the two houses meet in the town of Verona. When Sampson and Gregory, servants of the Capulet household meet and clash with Abram and Balthasar, of the Montague household, the rivalry is shown from the outset, My naked weapon is out. Quarrel, I will back thee. This is in the first meeting of the servants, where Sampson explains he will back Gregory if he happens to get into a fight, and surely enough, they do get into a fight, household against household which is then broken up by Benvolio, Put up your swords, you know what to do. When he says this, it brings the realisation that they are in public, but the hot headed Tybalt does not agree and wants to fight. He says, Peace? I hate the word and they fight again. This is only then broken up by the officers, and Prince, even though the heads of the families arrive and actually want to fight each other themselves! Give me my long sword, ho! this is Capulet speaking to his wife, asking for his sword, but this is then stopped by Prince Escales. This starts the notions of the tragic end; it brings them together but also leads them to their deaths. We first meet Romeo, moping around feeling sorry for himself, and isolating himself. He is a typical petrachan lover solipsistic, which means feeling sorry for himself and being self absorbed speaking in complex language, using oxy morons , like feather of lead. obviously an opposite as feathers are very light and not heavy. Cold fire and of course fire is not cold! These are used to emphasise Romeos feelings at this present time, he is feeling quite confused and discarded because his love is not reciprocated by Rosaline, but he is making sure he feels it and everyone else knows about it. Shakespeare uses a play on words, a translingual pun, when Benvolio uses Romeo walking underneath the sycamore grove. At first glance this doesnt look very significant at all but if we read between the lines we find it is a very clever pun, which is used to emphasise Romeos feelings. Syc, or sick is used to describe his ill state of emotional health, while amour is the French word for love, so sycamore, literally means sick of love, and as he feels physically sick as a result of his un-returned love. This is quite ironic as the love is not returned, as he is never going to get her but he thinks that he is and hopes and prays that she will love him back but unfortunately this is never going to happen. On Romeo and Julies first meeting there is a lot of passion felt and shown, When Romeo sees Juliet for the first time, he is astounded and taken aback by her beauty, he sees Juliet as a rich jewel in an Ethiops ear and he is stunned by her. Their first exchange is filled with religious imagery, Romeo initiates it and Juliet immediately responds to Romeo positively, That I must love a loathed enemy this is further on in the passage, after Juliet finds out Romeo is from a different family, but she still shows how she likes him and still wants to see him even though the family feud could, and does get them in a lot of trouble. Juliet is reminding herself that she needs to be a lady but still stays very coy and subtly flirtatious, Ay, pilgrim, lips that they must use in prayer. This is when Romeo tries to kiss her and she says this as an attempt to warn him off, and he, as expected, does not take to this and carries on trying to kiss her, and she, quite taken aback by this obliges, and once again remembers she has to be a lady, but as expected succumbs to another kiss from him and has really let her guard down. But she is reminded again to be a lady, by the nurse, as Juliet has to go and meet her mother and speak with her. Romeo realises this love is real later on when they meet again in the evening and he hears her speaking and the famous balcony scene on which he listens to her waiting for him to arrive. The parents of Romeo and Juliet show a lot of passionate emotions and feelings for their children and in the Capulets case, for their nephew , Tybalt, the passion is clearly when Tybalt is slain by Romeo. The love and passion that lady Capulet shows for him, by calling for Romeos blood, Romeo must not live and is very passionate about the killing of their nephew. The Montague household shows a lot of care for Romeo in one of the only instances we see the Montagues, when Romeo is in exile, he talks about writing as letter to his father which shows a lot of care for them, Juliets parents, however are only there to make her marry Paris so they can gain most of the benefit out of it. Instead of making their daughter happy. In contrast, it seems that the Montague parents love their son as the father son bond is strong, whereas the father daughter or mother daughter bond in the Capulet household is very weak as the parents do not seem like they want whats best for their daughter. How, will she none? Doth she not give us thanks? Is she not proud? Doth she not count her blest this is the point at which Juliet spells out that she does not want to marry Paris and her parents are very upset, even offended by this and cannot understand why she would not like to make them happy. But there is clearly love shown by both of the sets of parents at the deaths of Romeo and Juliet, and it is mis-sheathed in my daughters bosom this is when they first see her in the tomb of the Capulets and they are distraught at the sight of seeing their own flesh and blood lying dead by her own sword. The prologue and the chorus play a huge part in helping the audience understand and foreshadow the tragic events in the play, star crossd lovers it is set out from the start that something is going to go wrong, there are many mentions of fate in the chorus, that the play is always going to end in death for our two heroines and that the marriage could never have worked because something, fate, was always working against them because of this terrible feud that has lasted throughout the family histories. The nurse and the friar play huge parts in the lives of the two children, they make the whole marriage happen by organising everything and help Juliet to get away from her parents, when the friar suggests drinking the vial of fluid that has the potion to make it look as if Juliet is dead and so she would be buried, but unfortunately fate was working against them once again as the letter the friar wrote to Romeo never made it to him so Romeo ended up killing himself because he saw his bride lying dead before him. The nurse has been a wet nurse to Juliet for as long as Juliet has been alive and she is much closer to Juliet, we know this because Juliet is much less formal when she is around the nurse but very formal around her mother by using thou and you to indicate formality. Unfortunately in this Tragedy Romeo and Juliet even though they had much help getting together, it is underlined by the curse at the start that because of the family feud it will never last and was always going to end in tragedy.

High Stakes Testing Essay -- Argumentative Persuasive Education Essays

High Stakes Testing In 1997, President Bill Clinton stated that the United States needed, â€Å" a national crusade for education standards - not federal government standards, but national standards, representing what all our students must know to succeed in the knowledge economy of the twenty-first century†(http://books.nap.edu/books/0309062802/html/13.html). The way to succeed in this journey is through standardized testing that results in consequences for teachers and students. Throughout this paper, I will be discussing how important high stakes testing is to our country. First, I will show how these tests prevent students from moving on to the next grade level or graduate without the skills necessary. Secondly, I will discuss how they improve students’ achievement. And lastly, I will describe how these tests keep teachers and schools accountable. High stakes testing prevents students from being promoted or given a diploma without the necessary knowledge. The National Academies Press states, â€Å"unless we test student’s knowledge, how will we know if they have met the standards? And the idea of accountability, which is also central to this theory of school reform, requires that the test results have direct and immediate consequences: a student who does not meet the standard should not be promoted, or awarded a high school diploma†(books.nap.edu). Social promotion is allowing a student to move up a grade just because of their age. Standardized testing is helping students by keeping them back a grade or having them attend summer school in order for them to learn the skills they need in order to succeed in school and life. Recent facts have shown how often children have been promoted without the necessary knowledge. ... ... National Academies Press. Retrieved November 10, 2002 from the World Wide Web: http:// books.nap.edu/books/0309062802/html/164.html 3. National Academies Press. Retrieved November 10, 2002 from the World Wide Web: http:// books.nap.edu/books/0309062802/html/13.html 4. National Academies Press. Retrieved November 10, 2002 from the World Wide Web: http:// books.nap.edu/books/0309062802/html/115.html 5. Aims Performance Standards (High School). Arizona Department of Education. Retrieved November 10, 2002 from the World Wide Web: http://www.ade.state.az.us/standards/aims/PerformanceStandards/hsperformancestan.asp 6. What’s Wrong With High Stakes Testing in General and AIMS in Particular? AZ Standards. Retrieved November 10, 2002 from the World Wide Web: http://www.azstandards.org/protestmaterials.htm High Stakes Testing Essay -- Argumentative Persuasive Education Essays High Stakes Testing In 1997, President Bill Clinton stated that the United States needed, â€Å" a national crusade for education standards - not federal government standards, but national standards, representing what all our students must know to succeed in the knowledge economy of the twenty-first century†(http://books.nap.edu/books/0309062802/html/13.html). The way to succeed in this journey is through standardized testing that results in consequences for teachers and students. Throughout this paper, I will be discussing how important high stakes testing is to our country. First, I will show how these tests prevent students from moving on to the next grade level or graduate without the skills necessary. Secondly, I will discuss how they improve students’ achievement. And lastly, I will describe how these tests keep teachers and schools accountable. High stakes testing prevents students from being promoted or given a diploma without the necessary knowledge. The National Academies Press states, â€Å"unless we test student’s knowledge, how will we know if they have met the standards? And the idea of accountability, which is also central to this theory of school reform, requires that the test results have direct and immediate consequences: a student who does not meet the standard should not be promoted, or awarded a high school diploma†(books.nap.edu). Social promotion is allowing a student to move up a grade just because of their age. Standardized testing is helping students by keeping them back a grade or having them attend summer school in order for them to learn the skills they need in order to succeed in school and life. Recent facts have shown how often children have been promoted without the necessary knowledge. ... ... National Academies Press. Retrieved November 10, 2002 from the World Wide Web: http:// books.nap.edu/books/0309062802/html/164.html 3. National Academies Press. Retrieved November 10, 2002 from the World Wide Web: http:// books.nap.edu/books/0309062802/html/13.html 4. National Academies Press. Retrieved November 10, 2002 from the World Wide Web: http:// books.nap.edu/books/0309062802/html/115.html 5. Aims Performance Standards (High School). Arizona Department of Education. Retrieved November 10, 2002 from the World Wide Web: http://www.ade.state.az.us/standards/aims/PerformanceStandards/hsperformancestan.asp 6. What’s Wrong With High Stakes Testing in General and AIMS in Particular? AZ Standards. Retrieved November 10, 2002 from the World Wide Web: http://www.azstandards.org/protestmaterials.htm

Metabical Analysis Essay

All other Weight-Loss Options in Exhibit 2 are more expensive that the target $30/ month out of pocket cost. No other weight loss option offers cost containment cards. No other product combines two mechanisms for weight loss: Metabical combines two pharmacologic mechanisms to produce weight loss: Fat blocker, meditonan and appetite suppressant, calosera. Due to the dual mechanism, the medications can be dosed in lower levels and therefore have a better safety profile and fewer side effects than either of the medications that have similar mechanisms, Meridia (prescription appetite suppressant phentermine) or Xenical (originally prescription fat blocker, now over the counter in a lower dose with fewer side effects, Alli) Metabical is dosed once daily, which leads to better patient compliance than over the counter Alli, which must be taken with each meal in order to block fat absorption. Metabical is FDA approved, which demonstrates efficacy and relative safety as compared to over the counter or herbal remedies. Metabical is dispensed by prescription only, which allows physicians to have more control and awareness of what their patients are taking, and to coordinate the use of Metabical with other prescription drugs in a group of patients (moderately obese), who are prone to obesity related disease states, such as heart disease, hypertension, diabetes, sleep apnea, and joint injuries. Metabical is the only prescription weight loss medication with an indication for moderate obesity (BMI 28-30). Other prescription weight loss preparations are indicated for morbidly obese patients with BMI < 30. * As a prescription drug, physicians are also able to combine Metabical with nutrition counseling or behavior modification support.

Nonprofit Jobs Training to be a Manager of Volunteers 2019

As the very name implies, nonprofit organizations make no profit. Consequently, a large portion of the organizations labor is dependent on the time and efforts of volunteers. Juliet Orzal, Director of Volunteers recently featured in the Occupational Outlook Quarterly, manages the 50 to 100 volunteers that come to Marthas Table on a daily basis. Orzal organizes the efforts of volunteers that make food services, day care, and tutoring programs possible through the DC based nonprofit organization. What is a Manager of Volunteers? A manager of volunteers finds, organizes, and trains volunteers for the necessary work of the organization. They focus on the mission of the organization to create nonprofit jobs for volunteers to fill. Another important part of the manager of volunteers work is thanking volunteers for fulfilling the numerous nonprofit jobs. Because the volunteers perform nonprofit jobs for free, thanks and personal satisfaction are all the payment they receive. .u4a489aca9429e5f988440e6d24b056fe { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .u4a489aca9429e5f988440e6d24b056fe:active, .u4a489aca9429e5f988440e6d24b056fe:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .u4a489aca9429e5f988440e6d24b056fe { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .u4a489aca9429e5f988440e6d24b056fe .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .u4a489aca9429e5f988440e6d24b056fe .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .u4a489aca9429e5f988440e6d24b056fe:hover .postTitle { text-decoration: underline!important; } READ Online Degree Programs 5 Most Rewarding CareersWhat types of things do Managers of Volunteers do on a daily basis? The manager of volunteers is responsible for finding and recruiting volunteers to fill nonprofit jobs. This may include calling churches, schools, and businesses to increase awareness of a nonprofit job opportunity. It may also involve making presentations to various organizations in an attempt to discover willing volunteers for the available nonprofit jobs. Once a volunteer is recruited, the manager of volunteers then interviews each candidate in order to place them in the best nonprofit job opportunity. Training is another vital function of the manager of volunteers. Training for nonprofit jobs may consist of just one day, or several days, of formal training classes. Often, the manager of volunteers will teach the training programs personally. The aim is to ensure that the volunteers are prepared to fulfill the nonprofit job opportunity and gain knowledge of what to expect. .u2018ac977aaad132eea1178223d6deca { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .u2018ac977aaad132eea1178223d6deca:active, .u2018ac977aaad132eea1178223d6deca:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .u2018ac977aaad132eea1178223d6deca { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .u2018ac977aaad132eea1178223d6deca .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .u2018ac977aaad132eea1178223d6deca .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .u2018ac977aaad132eea1178223d6deca:hover .postTitle { text-decoration: underline!important; } READ Business Administration Careers You Should ConsiderFinally, the manager of volunteers serves as a vital resource for volunteers while they are working at nonprofit jobs. He or she, the manager, is responsible for making sure that volunteers have the necessary tools and knowledge to perform their duties successfully. The manager of volunteers also makes sure that the volunteers know that their work is appreciated. In addition to the regular verbal thanks, managers of volunteers are typically responsible for organizing formal events to show official thanks from the organization. What kind of education is required to be a Manger of Volunteers? Although there are no specific education requirements, managers of volunteers may need to be knowledgeable in a certain industry or skill set, depending on the nonprofit organization for which they work. Many managers of volunteers have a bachelors degree in psychology, a bachelors degree in social work, or a bachelors degree in human resource management. Increasingly, many schools are offering advanced degrees with a focus in management of nonprofit agencies. Capella University offers a Master of Science in Human Services in Management of Nonprofit Agencies as well as a PhD in Human Services in Management of Nonprofit Agencies. .u697e0de6a58933ecbb0608d8ab8f586f { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .u697e0de6a58933ecbb0608d8ab8f586f:active, .u697e0de6a58933ecbb0608d8ab8f586f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .u697e0de6a58933ecbb0608d8ab8f586f { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .u697e0de6a58933ecbb0608d8ab8f586f .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .u697e0de6a58933ecbb0608d8ab8f586f .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .u697e0de6a58933ecbb0608d8ab8f586f:hover .postTitle { text-decoration: underline!important; } READ Associate in Business 3 Innovative Business Careers that Allow Professionals to Work from HomeStudents interested in pursuing nonprofit organization jobs may contact Capella University for more information. College-Pages.com, the education resource web site, is also a valuable resource with an extensive list of available programs and education resources. Related ArticlesNonprofit Jobs Training to be an Executive DirectorNonprofit Jobs Training to be a Communications DirectorNonprofit Jobs Training to be a Fundraiser at a Nonprofit OrganizationNonprofit Jobs Work for a Cause while Building a CareerNonprofit Organization Jobs Work as a Grant Writer for a Nonprofit AgencyManagers and Management Training Through Example

The Importance of the Role Played by the Educated Elite in...

africa came under the direct jurisdiction of Europe after the initial carving out of the continent referred to as the Scramble for Africa. This partition was fulfilled at the Conference of Berlin 1884-85 resulting in the political mapping of the continent. Thus, Africa facilitated the extension of the European hegemonic powers overseas. This colonization rendered the African continent the play-toy of wealthy European imperialists who raked the profits from the resource-rich territories. The period between 1880 and 1919 saw an upsurge of African resistance to colonial rule this was the period of African nationalism. The Africans were now exasperated with their economic and social situation. Thus discontent and protest was bound to†¦show more content†¦However the Atlantic Charter was not intended for colonial Africans .Nevertheless, the Chinese revolution, the Malaysian peasant rebellion, and the independence of India provided Africans with important examples of anti colonia l and liberation movements. Planned decolonization hinged on the assumption that European colonial powers would determine the pace of change in Africa; it took no account of the actions of Africans. Instead, the Africans determined the pace of decolonization in Africa. By 1948, waves of strikes by dockworkers, railway workers, and miners swept through Africa. Protests by veterans and soldiers, who had served the mother country faithfully during the war, shocked colonial administrations Constitution. Mass political parties were slower to emerge in East and Central Africa. By this time it was obvious that all the countries of Africa had become fed up with the system of colonialism. As we stated before Pan Africanism played a critical role in decolonisation, and it was out of this movement that many of the leaders of nationalist interest group learned to organise. In the pan Africanist movements their strategy was gradual change through their meetings and suggestions. They wanted to start a movement to secure civil and political rights for Africans, these early meetings led by Dubois and others did not bring about theShow MoreRelated The importance of the role played by the educated elite in the process of decolonisation in africa2242 Words   |  9 Pages africa came under the direct jurisdiction of Europe after the initial carving out of the continent referred to as the Scramble for Africa. This partition was fulfilled at the Conference of Berlin 1884-85 resulting in the political mapping of the continent. Thus, Africa facilitated the extension o f the European hegemonic powers overseas. This colonization rendered the African continent the play-toy of wealthy European imperialists who raked the profits from the resource-rich territories. The periodRead MoreChina in Africa Essay20116 Words   |  81 Pagesnews from the Nordic Africa Institute from the Nordic Africa Institute numBer 3 novemBer 2007 from the contents china and Africa Fantu Cheru theme: AfricAn Agriculture Agriculture and the World Bank Atakilte Beyene Property rights Kjell Havnevik Tor A. Benjaminsen Espen Sjaastad inequality and climate change contents to our reAders AfricAn Agriculture 1 3 november 2007 Carin Norberg African agriculture and the World Bank: development or impoverishment? Atakilte

Video Games And Its Impact On Education Essay - 2222 Words

Gaming is on the rise and it is easy to fathom that the use of gaming in education is also increasing. Thus, educational gaming is listed as one of the â€Å"10 Major Technology Trends in Education† (Riedel, 2014). One reason gaming is increasing so rapidly is because â€Å"the very notion of what a game is has broadened to include a variety of experiences† (Jayanth, 2014). Michael D. Gallagher, president and CEO of Entertainment Software Association which conducts consumer research and analysis said, â€Å"Video games are the future. From education and business, to art and entertainment, our industry brings together the most innovative and creative minds to create the most engaging, immersive and breathtaking experiences we’ve ever seen† (Entertainment Software Association, 2016). We as teachers seek to engage our students. If video games and gaming can better involve our students in the lesson, it is my belief that we should absolutely use it in our classroom. This trend is shaping education technology because digital gaming is just that, digital. It requires some sort of technological devices in order to play. There are gaming applications that are minute and do not require much from a device. Basically, anyone can play these games so long as they have technology equipment. You also have much more extensive games that require special hardware, such as a certain processor, large amounts of memory and a graphics card. Depending on the game you employ in your classroom willShow MoreRelatedVideo Games And Its Effects1074 Words   |  5 PagesVideo games have some adverse effects, but they are also valuable learning tools. Research about the role of video games as instruments of higher education is inadequate. The data is also limited by the lack of long-term studies and inconsistent findings. 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Financial Reporting Analysis JB HIFI and Dick Smith Holdings Limited

Question: Discuss about theFinancial Reporting Analysis for JB HIFI and Dick Smith Holdings Limited. Answer: Introduction HIFI and Dick Smith Holdings limited. The successful ways of analysing the financial statement of both the companies is to either perform a horizontal analysis or by vertical analysis of such statements. The analysis of financial statement will help in drawing comparison of both the companies for better understanding when dollar amounts vary in a significant manner. In addition to this, the analysis undertaken will evaluate the performance of both the companies over a period. The report focus on horizontal and vertical analysis approaches which are simpler in computation of amount reported by the company to understand the trend and changes in financial statement. The base year being 2014 and 2015 to subsequently derive the desired result from such analysis and interpreting the results thereon. Findings and Discussion: Horizontal Analysis: The horizontal analysis focuses on trends and changes in the financial statement items over the time as this helps in understanding the relative changes. Such analysis helps in the identification of positive trends or troubled time to draw out the comparative results. Initially the income statement is taken for consideration for JB HiFi where the investment in subsidiaries are accounted for cost after deducting the impairment charges in the separate financial statement (Brigham and Ehrhardt 2013). The revenue of JB HiFi reflects the company at fair value in consideration of the amount received or receivable measures the change of 4.83% as the revenue. The amounts disclosed by JB HiFi are revenue derived from returns, trade allowance rebates and amounts collected on behalf of the third party. On the other hand, Dick Smith reported a revenue change of 7.50% from FY year of 2014 to 2015 as Dick Smith Holdings have not impaired all the debts, which are due from the past considerations, a nd the company considers the majority of the amount yet to be recoverable. The gross profit reported by the Dick Smith Holdings is greater than that of JB Hifi with 6.12% and 5.59% respectively. Whereas the profit before tax reported by JB Hifi represents 7.04% and 86.11% is largely due to the higher sales revenue as reported by Dick Smith Holdings. JB Wifi reported profit a positive change in profit for the year with an increase of 6.28% whereas the net profit reported by Dick Smith Holdings represents 91.19 with amount of revenue and gross margins. This is due to higher amount of cash and cash equivalents including cash on hand held with financial institution, other short-term liquidity investment with maturity period of less than three months, which are easily convertible to cash (Weygandt, Kimmel and Kieso 2015). It should be noted that JB Wifi 2014 net income of 6.28% for the base year amount even though the operating expenses had increased to 7.55% of the base year amount reported. This is perhaps due to increase in selling price or due to fall in the inventory cost. Vertical Analysis: Vertical analysis is also understood as common size analysis as the amounts represented in the financial statement are converted into key financial component. Vertical or common size analysis allows an in depth composition each of the financial statement and reports any change that have occurred for both JB Hifi and Dick Smith Holdings (Healy and Palepu 2012). The vertical analysis of both the companies are determined with the help of balance sheet to ascertain the various liabilities and equities along with the assets of the company. The total current assets represents the growth of 76.69% for Dick smith holdings with inventories rising subsequently by 57.63%. The non-current assets of Dick smith holdings reflected a growth of 23.31% as the inventories are realised at net realisable value. The includes the cost of purchase of goods along with the cost that are directly attributable during the acquisition of inventory after deducting applicable rate and discount settlement. On the ot her hand, JB Hifi reported an increase in current assets of 68.93% and this is largely because of the higher contribution from inventory of 53.50%. Furthermore, the intangible assets consisting plant and equipment represents an increase of 19.69% of JB Hifi as it is stated at cost after deducting the accumulated depreciation and impairment cost (Warren, Reeve and Duchac 2013). This includes the expenditure, which is directly attributable to the acquisition of the assets. Dick Smith holdings states the fixtures and expenditure at cost after deducting the impairment losses. The company reported an increase in the plant and equipment of 18.20% with gain arising from disposal of portion of plant and equipment as determined and the difference is recognised in the income statement, which represents the carrying amount of the assets. Financial Ratio Analysis: Profitability Ratios: Profitability ratio can be defined as the ratio, which measures the financial metrics to assess the business ability to generate earnings. The profitability ratio of consist of the gross margin ratio and margin ratio (Dolvin, Jordan and Miller 2012). The gross margin ratio of JB Hifi for the financial year 2014 represents 21.70% and for 2015 being 21.86%, whereas, Dick Smith holdings reported a profitability ratio of 25.09% and 24.77% for the year 2014 and 2015 respectively. The net profit ratio on the other hand of JB Hifi is superior to the Dick Smith. JB Hifi reported the net profit ratio of 3.74 however, Dick smith holdings reported 2.87%. This is because the company does not have any collateral over trade receivables with the exceptions of withholding of title over definite number of consumers. The Assets Efficiency Ratios: The assets turnover ratio can be defined as the ratio which measures the ability of the company to generate sales from its assets after comparing net sales with the average of total assets. The asset efficiency ratio reported by JN Hifi was for the year 2014 49.24 however it fell to 44.24 due to impairment loss (Brigham and Ehrhardt 2013). On the other hand, Dick smith holdings reported the asset turnover of 26.29 for the year ended 2014 however it fell to 24.75 in the following year. The company reports that the intangible assets are not fixed and have detrimental payment which is not quoted by Dick Smith in the active market. Liquidity Ratios: The liquid ratio can be defined as the ratios, which determines the business ability to meet short term liabilities. The current ratio reported by JB Hifi is 1.64 times and 1.62 times for the financial year of 2014 and 2015 respectively. Dick Smith Holdings reported the current asset of 1.26 and 1.23 for 2014 and 2015. It is evident that JB Hifi is superior to Dick Smith is discharge of its short-term obligations (Pratt 2013). The cash ratio of JB Hifi reported for the financial year 2015 was 0.13 whereas Dick Smith reported 0.09 for the year 2015 this represents that cash and cash equivalent include higher cash in hand than Dick Smith with lower outstanding of bank overdraft. Capital Structure Ratios: The capital structure ratio consist of debt equity ratio where JB Hifi reported decline in debt equity ratio prior to the previous year of 2014 (Deegan 2013). In the year 2015 JH Hifi reported debt equity ratio of 0.41 which is lower than previous year of 0.61. Furthermore Dick Smith debt equity ratio accounted for 0.06 and 0.10 for the financial year of 2014 and 2015 respectively. The debt equity ratio of Dick Smith Holdings is superior than the JB Hifi due to the lower long term borrowings and higher equity share capital. Furthermore, Fixed asset to net worth ratio reported by JB Hifi is 0.96 and 0.86 for 2014 and 2015 respectively where as Dick Smith Holdings reported net worth of 0.69 and 0.70 respectively for 2014 and 2015. JB Hifi has higher net worth than Dick Smith holdings due useful estimated lives of plant and equipment and other fixed assets. Market Performance Ratios: The market performance ratios consist of price earnings ratio where JB Hifi reported the price earnings of 19.00 for the year 2015 while Dick Smith holdings reported 14.70. JB HIfi price earnings is higher than the Dick Smith holdings the company grants the weighted average value of options during the financial year of 2015. The fair value of shares are recognised using the black shoe option pricing model which takes into the consideration the price and the term of options depending upon the experience of previous years (Weygandt, Kimmel and Kieso 2015). On the other the dividend yield of JN Hifi represents 4.90% whereas, Dick Smith holdings reports 4.80% perhaps there is not much to differentia the dividend yield of both the companies since the price volatility of the anticipated dividend yield is the risk free interest rate vesting upon the series of options shares. Conclusion and Recommendations: To conclude with, it is understood that the financial reports are prepared by the companies are in accordance with revised accounting standards and the interpretation however does not have any material impact on the amount recognised along with the disclosure presented in the financial statement. Below stated are the recommendations are as follows; Estimations and judgements of Dick Smith financial holdings should be evaluated under the historical cost data for future events which may have an financial impact on the company It is also recommended that intangible assets suffering any impairment should be recovered through cash generating assets. Reference List: Brigham, E.F. and Ehrhardt, M.C., 2013. Financial management: Theory practice. Cengage Learning. Chen, R.R., Chidambaran, N.K., Imerman, M.B. and Sopranzetti, B.J., 2014. Liquidity, leverage, and Lehman: A structural analysis of financial institutions in crisis. 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