The Movie Freedom Writers - 1137 Words

Freedom writers is a film based in 1990’s southern California where racial sensitivity ran rampant. The film follows a true story of a teacher Erin Gruwell, a freshmen teacher in Woodrow Wilson high school Long Beach, California, where she has to deal with these tensions on a daily basis. As we learn from the movie the class is as keen on disrespecting each adding to the tension. Another issue she has to deal with is the lack of understand though out the class and a refusal to understand each other. After a fatal race based shooting, the class shows more insensitivity by passing around a racist drawing of a class member. This sparks Ms. Gruwell to start talking about how racial bias killed millions of people during world war two. Once the students heard of these actions they were affected in a profound way, causing them to become curious in how the actions of a few killed so many. Which then, made them think of how they will be remembered in the future after they are gone. I n this Essay I will be explaining how these events effect Eva, Marcus, and her fellow colleague Ms. Campbell, who never supported her endeavor. Eva Benitez, is a young Latin woman from long beach, California, who was forced into a gang life since a young age. As the story starts off, Eva shows that she cares little for people outside of her own race. This hatred stems from an interaction of a white police officer and her father who was arrested by him, for what is assumed to be gang violence. When sheShow MoreRelatedMovie Review : The Movie Freedom Writers 917 Words   |  4 Pagesevery good movie has at least one theme or message to relay. These can be positive or negative, meaningful or inconsequential. A movie with a powerful message is Freedom Writers. It focuses on the difficulties of a young Los Angeles school teacher. Ms. Gruwell is faced with the unfeasible task of bringing a racially diverse class together. In spite of adversity and bad attitudes, she heals wounds between cultures and teaches her kids how to be successful students and citizens. The movie Freedom WritersRead MoreFreedom Writers Movie Analysis1054 W ords   |  5 Pages The movie and the book called Freedom Writers talk mostly about the same story. They have similarities, but also have differences. The story talks about the cruel misfortunes in students lives everyday. It mentions how students are drug addicts, living in fear everyday, gangsters, get abused, and another things people go through. This story takes place in Los Angeles, Ca where Erin Gruwell is going to teach at Wilson High School. She is a new teacher at this school and ready to change these studentsRead MoreTechniques of the Movie Freedom Writers1372 Words   |  6 Pages‘Richard La Gravense’s’ movie ‘Freedom Writer’ is based on a true story of a teacher and one hundred and fifty students of Woodro Wilson High School. This story is taken by the Eva’s diary, a true story of a girl, who suffers a lot in her life because of the racial riot. In the movie all the students are affected by the gang violence and racial tension i n their life. This movie shows the effort of the teacher, who reconciles all the student in-spite of big racial wall. To erase the gap between theRead MoreAnalysis Of The Movie Freedom Writers 1070 Words   |  5 PagesIntroduction ‘Freedom Writers’ is an American film, directed by Richard Granvense and based on a true story, which is dedicated and idealistic teacher Erin Gruwell. Mrs Gruwell inspires and teaches her class of belligerent and aggressive students that there are a positivity and hope for a life outside rather than gang violence and death. This is because students were divided into groups based on race, believed that they had no future and convinced that they had nothing to learn from other racesRead MoreFreedom Writers Movie Review Essay707 Words   |  3 PagesMarch 2013 Replacing Buses with Notebooks: Freedom Writers worth Admission Price At first glance, Freedom Writers seems like an overdone clichà © and knowing that it was produced by MTV does not help. The film is about kind-hearted, strong-willed teacher who signs up to teach a class of hardened gang members, drug dealers, and the like. After watching Freedom Writers you realize that it was worth the $6 admission. The positive, uplifting messages andRead MoreThe Movie Freedom Writers : Erin Gruwell Essay850 Words   |  4 PagesSummary The movie Freedom Writers is about Erin Gruwell who is starting her first year as an English teacher at Woodrow Wilson High School. This school is racially divided with many gangs and violence erupting at any time. Ms. Gruwell was the students main subject of hate too. After having a discussion with her students about what they were feeling about their lives and situations, she took the responsibility of educating the students no matter what the cost was. She would eventually get throughRead MoreHistorical, Social and Political Issues in the Movie Freedom Writers998 Words   |  4 PagesHistorical, Social and Political Issues in the movie FREEDOM WRITERS The thorough presentation of a well researched context in the film provided the environment for priming the viewers on the concept of belonging which was highlighted in the film. This grounded the film and prepared the viewers on the film’s main focus. Through the brief but meaningful snippets of what happened during the trial of Rodney King, the viewers were introduced to the conflict used in the film that surfaced and distinctlyRead MoreMy Favorite Movie That I Have Chosen For This Report Is Called Freedom Writers862 Words   |  4 PagesMy favorite movie that I have chosen for this report is called Freedom Writers. This movie takes place in the year 1994 at a school in Long Beach, California where a school is racially divided. At this school, there is a dedicated woman with idealistic views called Mrs. Erin Gruwell that is starting her first teaching job as a freshman and sophomore English teacher. Her first class that she has is a class of â€Å"at-risk† student s deemed incapable of learning and/or obeying. Mrs. Gruwell has a roughRead MoreComparing and Contrasting Mudies Peom My Father Began as a God and the Movie Freedom Writers984 Words   |  4 Pagescomposer writes â€Å"strangest of all†. The underlying meaning of this phrase is that he never expected to see any similarities between him and his father. ‘My Father Began as a God’ shares a few things in common with ‘Freedom Writers’, a movie directed by Richard LaGravenese. In ‘Freedom Writers’, Eva Benitez, the main character, was raised by a father who believed that white people marginalised the other ethnic groups. This led her to â€Å"hate white people on sight†. However, Erin Gruwell, their new teacherRead MoreEmotional, Educational, Extreme, Exciting : The Freedom Writers971 Words   |  4 PagesEmotional, educational, extreme, exciting: The Freedom Writers. This movie is packed with tons of elements that keep the viewer interested and intrigued; best of all, it is based on a true story. Every movie has a message that the writers are trying to portray to the viewers. Whether the message is love, justice, sacrifice, escape, etc., each movie is encrypted with actions and words that help explain the message in detail. The Freedom Writers is an excellent film that makes the viewer an alyze the

The Issues With Police Recruitment - 1069 Words

Issues with Police Recruitment Police recruitment, specifically the recruitment of women and minorities, is an issue within the police organization. When it comes to gender in law enforcement, males outnumber females by a large margin. When looking at race in law enforcement Whites outnumber any other race. By leveling the fields of gender and race in law enforcement, this will prove to be beneficial to police organizations across the board. According to U.S. Census Bureau of 2005, women make up approximately 51% of the total U.S. population. The percentage of women in the total workforce equals 46%, while 38% of women are in some type of management position. While these numbers are positive, the percentage of women in law enforcement is low. Only 14% of women hold line operation positions, 10% hold some type of supervisory role and 7% hold top command positions ( Barratt). The F.B.I. showed that in 2011, female law enforcement officer made up 26.6% of the total law enforcement population. That is a 13.9% increase from 2004 but it is still not high enough since females make up 46.5% of the entire labor force. So why is the percentage of women in law enforcement higher? Research tells us that women in law enforcement can be just as effective male law enforcement officers but uneven hiring practices, selection processes and recruitment policies keep the number of women artificially low. Often women are screened out of the selection process early on, as a resultShow MoreRelatedThe Law Enforcement Recruitment And Training Needs1580 Words   |  7 PagesIdentify the Major Law Enforcement Recruitment and Training Needs: Recruitment Needs The profession of policing derives its effectiveness from its ability to attract and employ quality individuals who will strive to better their community. Therefore proper recruitment and selection of officers is incredibly important to a police organization. Some major needs to Missouri’s recruitment process will be addressed in the following paragraphs. Diversity recruitment is vital to any organization, especiallyRead MoreThe Importance Of Diversifying Police Agencies And Selection773 Words   |  4 Pagesthe cause of countless police/immigrant community confrontations, and that in return diminishes the chances of recruiting Asian-American candidates towards a career in law enforcement. Purpose of the Study The objective of this thesis is to provide comprehensive information to all stakeholders who have an interest in enhancing minority recruitment and selection. The goal of this thesis is to address law enforcement professionals about the importance of diversifying police agencies; more importantlyRead MoreCase Review : The Jacksonville Sheriffs Office1518 Words   |  7 Pagesexperience a population and demographic growth. Despite recent efforts to become more diverse, minorities remain underrepresented in police departments throughout the country. A 2013 census reports that JSO, accounts with a total minority police share of 24% with Whites leading the full-time officer totals: 1,209 Whites, 69 Hispanic, 32 Asian and 275 Black. Thus, 76% of the police share are White, 17.3% are Black, 4.3% are Hispanic, and 2.0% are Asian (Governing Magazine, 2017). It’s paramount to not onlyRead MoreTask 1:Workforce Planning, Recruitment, Selection. Course1044 Words   |  5 PagesTask 1: Workforce Planning, Recruitment, Selection Course Code: 234 Student Name: Brenda Dempsey Student ID: 255891 Date: April 23, 2017 Student Mentor Name: Becky Melton â€Æ' A1. Factors that are influencing labor demand. 1. Crime: Crime has increased in most areas. The mayor has promised the community they would be ramping up patrols in high crime areas. 2. Overtime: Police Department has come under some scrutiny due to excessive overtime. This has been identified by the mayor as an area forRead MoreA Theoretical Framework For Recruiting Asian American Police Candidates843 Words   |  4 PagesStates, law enforcement agencies must search beyond traditional methods to attract potential Asian-American police candidates (Crump, 2011). It is not to say that traditional methods of recruiting are ineffective in today’s 21st century policing, but rather, law enforcement agencies must utilize both traditional and non-traditional methods to recruit and hire the most qualified Asian-Americans. By analyzing, assessing, evaluating, and combining the works of several law enforcement scholars regardingRead MorePolice Corruption: Time to Get Rid of Crooked Cops Essay1653 Words   |  7 Pagesâ€Å"Police throughout the United States have been caught fabricating, planting, and manipulating evidence to obtain convictions where cases would otherwise be very weak. 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The Virginia State Police has experiencedRead MoreTraditional Organizational Structures Of Policing Agencies1013 Words   |  5 PagesTraditional Organizational Structures of Policing Agencies The principle role of police organizations is to uphold and enforce the law. Police organizations achieve this by safeguarding life and property, maintaining public order, and through detecting and preventing crime. Policing at the state level is composed of separate police organizations. At the state level we have the City or Local Police, County Sheriff and State Police, also known as Highway Patrol or State Troopers. The U.S. government givesRead MoreRecruitment and Selection Process of Police Officers1357 Words   |  5 Pages For an individual to become a police officer, he has to be prepared for a challenging yet rewarding role. There are various requirements and selection processes that have to be carried out before this individual is chosen to join the police force. This requirements and processes are carried out in trying to identify the very best applicants who show that they possess the potential of becoming fully effective in the role. Requirements for one to join the police force include: One has to be 21Read MoreDiscrimination Based On Sexual Orientation Essay1492 Words   |  6 Pagesintolerance, police departments and chief executives should embrace a â€Å"Do Ask, Do Tell† attitude toward gays and lesbians (Winchell, 2008)†. They will go out of their way to cause harm either (physically/ mentally), professional humiliation, and the refusal of some heterosexual officers to work in close proximity with the LGBT officers. Instead of discriminating on others, officers should begin to judge based on the quality of their work and strength of character. A survey of police officers in South

Managerial Finance Analysis Valuation

Question: 1. Dewhurst Plcfounded in 1919 is an independent supplier of components to the lift, keypad and rail industries. The company employs over 300 people in locations around the world. Dewhurst is known for its range of high quality pushbutton products (often sold under the Dupar brand). The companys pushbutton innovation in 1971 was the launch of the unique US81 Original Pushbutton. Following on from the success of the US81 the company has since focused heavily on pushbuttons and fixture products and now has a wide range of Braille and EN81-70 buttons. As well as having a significant presence in the lift industry, Dewhurst is also a major player in the keypad industry and supplies a wide range of keypad products for the ATM industry. The companys modern manufacturing plant is located in London, where the research and development facilities are also located with the latest Computer Aided Design equipment as well as test equipment such as shadowgraphs, endurance test equipment, environmental and dust chambers. The company has become a specialist in pushbutton design and production with extensive knowledge of hertzian stress design, QTC switch technology, pushgate switch technology and membrane enhancements. 2. BCU is a new private hospital in Birmingham that offers a range of cosmetic surgery. Figures for the hospital for 2015 are provided below and taking on some outsourcing from the state provider the NHS (National Health Service) is being considered. During 2015 the hospital charged patients 400 per patient per day for nursing care and a 5m turnover was reported. During 2015 40 beds were available for the 365 days of the year. The number of beds is regarded as bed capacity and this is agreed at the commencement of each year by the hospitals board of directors. The costs of running the hospital consist of allocated variable costs, fixed costs and direct staffing costs. The charges for variable costs such as catering and laundry are based on the number of patient days in hospital. Charges for fixed costs such as security, administration and rent are based on bed capacity (i.e. for 2015, 40 beds). Direct staffing costs are established from the personnel requirements applicable to particular levels of patient days. The tables presented below shown the break-down of the variable, fixed and staffing costs applicable to the hospital unit for 2015. Required Prepare marginal cost comprehensive statement of income to report the contribution per patient day cost unit, the overall contribution and the overall profit or loss. The break-even number of patient days, the Margin of safety as a percentage, the breakeven point in revenues for the hospital and comment on the financial return performance. The Birmingham NHS (National Health Service) is currently offering BCU a contract for 2,000 patient days at 300 per patient day. Evaluate and advise if this should be accepted in 2016 justifying with reasons your decision assuming the 2015 cost structures remain constant. 3. Human and intellectual capital form a significant part of the competitive advantage of twenty-first-century organisations, and yet remain unmeasured and non-disclosed in the annual report. Given the nature of these type of intangible assets involved, it is difficult for businesses and their stakeholders to properly assess an organisations effectiveness in terms of creating, transferring and deploying knowledge. This lack of visibility, coupled with an unstable and uncertain financial environment, can make it nearly impossible for organisations to articulate their true potential for creating long-term value. Human capital management remains inadequate. Critically discuss this statement within a cited academic essay. Answer: 1. In this given assignment, analysis of various financial data obtained from the profit and loss account and balance sheet given will be done. 5 years data is available based on which vertical and horizontal analysis of the financial statement is made. Based on these financial data various ratio are computed which shows the profitability, efficiency and liquidity aspects of the company. (a) Financial Analysis Horizontal analysis of Income Statement Here revenue means the amount received by the company from sale of its product. Cost of Sales (COS) is the purchase price of the goods sold by the company. Gross profit is derived by subtracting COS from sales (Nobles, Mattison and Matsumura 2013). Operating cost is the expenses incurred in running the business. Operating profit is the profit of the company from its operation. Finance cost is the cost of interest payment made by company. Profit before tax is derived by deducting finance cost and other expenditure from operating profit and by adding finance income with the operating profit. Profit after tax is derived by deducting tax expenses from profit before tax. Cost of sales is 47% of total revenue during the year then it increased during the year 2012 to 50% of revenue and then it has again decreased during the year 2013 and 2014 to 46% of revenue. Therefore, it can be said that in the year 2013 has increased a lot which may be due to the economic inflation. Operating cost was 39% of revenue in the year 2010 then it increased to 41 % in the year 2011 then it again fall to 39% in the year 2012 which again increased to 44% in the year 2013 and again falls in the year 2014 to 42% . Therefore, it can be said that operating cost has been very fluctuating during this 5-year span. . Gross profit has increased from 52.74% in the year 2010 to 52.94% in the year 2011 by only 0.20%. Again, it has fallen during the year 2012 to 49.65% and again increased to 53.59%. In the year 2013 and again decreased during the year 53.52% by only 0.07%, which will not affect the company as it, is tolerable. Operating profit 13% of revenue in the year 2010, which has fallen to 11% in the year 2011, stayed at that rate in 2012, and again decreased during the year 2013 to 6%, which again increased during the year 11%, which is a good sign for the company. Finance cost 0% during the year 2010 and 2011, which has increased to 1% in the year 2012 and stayed at that level in 2013 and 2014. Profit before tax was 13% during the year 2010, which decreased to 10% during the year 2011 and again increased to 11% in the year 2012, and then it suddenly falls to 5% in the year 2013 and finally it doubled in the year 2014 to 10%. Therefore, it can be said that profit before tax has fluctuated a lot during the 5 years time span. Profit after tax has followed the same trend as profit before tax, which is expected. It was 9% in the year 2010, and then it decreased to 7% in the year 2011 and stayed at that level in the year 2012, then it has decreased during the year 2013 to 2% which is due to the economic downturn bu the company revived itself in the next year and its PAT increased to 8%. Horizontal Analysis of Balance Sheet Non-current asset is the fixed and intangible asset of the company. Current asset are those asset, which can be easily converted into cash. Total asset is derived by summing up Current asset and non-current asset. Equity is the summation of shareholders fund and reserve and surplus. Long-term liability is the debentures and pension funds payable by the company (Hoskin, Fizzell and Cherry 2014). Current liability are those liability which is payable by the company within 12 months. Total liability is the summation of short-term and long-term liability. Shareholders fund, long-term liability and short-term liability taken together is known Total liability and equity. Vertical Analysis of Income Statement In this section, the difficulties in the various items of income statement are to be discussed. Revenue has increased up to the year 2012 and then it has again decreased during the year 2013 and again increased in 2014. The trend of cost of goods and operating cost sold is the same as Revenue. Operating profit has decreased in the year 2011, then it has increased in the year 2012 due to gain on disposal of 3994, and again it has decreased in the year 2013, which again increased in 2015. Profit before tax has followed the same trend as operating profit. Income tax has increased up to the year 2012 and then decreased during the year 2013 and 2014 due to lower profit before tax. Vertical Analysis of Balance Sheet Total noncurrent asset has increased in 2011, and then it has again decreased during the year 2012 to 2014. Total current asset has fluctuated during the year 2010 to 2014 i.e. every alternative year it has either increased or decreased. Total asset has increased up to the year 2012 and then it has decreased during the year 2013 and again increased during the year 2014. Noncurrent liability has have only pension which have increased up to the year 11856 and then it has decreased during the year 2013 and again increased in the year 2014. Total current liabilities have also followed the same trend as of Noncurrent liability. Equity shareholders fund has increased in the year 2011, and then it has decreased during the year 2012 and again increased during the year 2013 and 2014. Financial Ratios Analysis of various ratios for 5 years is given below: Table 1 RATIO ANALYSIS 2014 2013 2012 2011 2010 Profitability Ratio Gross Profit 53.52% 53.59% 49.65% 52.94% 52.74% Interest Coverage 11.65 5.67 16.91 32.53 32.47 Operating Profit Ratio 20.76% 11.08% 22.11% 20.14% 24.98% Profit before tax (PBT) 10.32% 5.08% 10.56% 10.41% 13.05% Profit after tax (PAT) 8.46% 2.09% 7.28% 6.97% 9.43% Return On capital employed (ROCE) 21.44% 10.15% 25.24% 19.86% 22.89% Return On Asset (ROA) 9.63% 2.36% 9.44% 7.87% 10.34% Liquidity Ratio Working capital or Current Ratio 4.19 3.81 3.84 3.14 4.50 Acid Test or Quick ratio 3.48 3.08 3.08 2.35 3.60 Efficiency Ratio Asset Turnover 1.14 1.13 1.30 1.13 1.10 Receivable Collection or debtors turnover 10.36 9.59 10.63 9.72 9.22 Payables or creditors turnover 4.01 3.72 4.65 3.74 4.13 Inventory Turnover 10.36 9.59 10.63 9.72 9.22 Capital Gearing ( since there is no debt in this company) NA NA NA NA NA Cash Cycle 154.96 154.00 118.40 156.92 144.30 Cost Analysis Cost Of Goods Sold % on Revenue 46.48% 46.41% 50.35% 47.06% 47.26% Operating Cost % on Revenue 41.77% 44.25% 38.87% 41.17% 39.25% (b) Narrative Interpretation From the above Table-1, it can be seen that Gross profit ratio has remained within the range of 49% - 53% during the 5 years period. It has not changed much so it can be said that the revenue of the company has not grown too much during the past 5 years. Interest coverage is very much high for the company as the standard ratio is 2.5. It means the company has a good capability to pay its interest (Vogel 2014). This company used to have a 32.47 interest coverage ratio in 2010, which is reduced to 11.65 in 2014 still tough it is very high. Operating Profit ratio for the company has decreased 24.98% in 2010 to 11.08% in 2013 and again it has increased to 20.76% in 2014, which shows that operating expenses of the company has increased during this 5 years period. PBT and PAT of the company has decreased during the year 2010 2013 and then it has again increased during 2014 which is a good sign for the company as it can be seen from the trend of ratios that 2013 was a down turn for the company (Whitecotton, Libby and Phillips 2013). ROCE and ROA has fluctuated during past 5 years which means that the management of the company has not been efficient in generating earning on its capital employed and Asset. This must be taken into account immediately by the company to increase its efficiency. Current ratio and Acid test ratio of the company is well above 2 which is a standard ratio for a company. it is danger sign for the company if it falls below 1. Therefore, it can be said that the liquidity position of the company is very excellent and it has the ability to pay of its debts easily (Saaty and Peniwati, 2013). Asset turnover of the company has remained within the range of 1.10 1.14 within the 5 years period, which means the company, is not efficiently using its asset to generate revenue. The higher the ratio the better is for the company and asset turnover of 1.14 is considered as significantly low for a company. The company collects its receivable from debtors almost 10 times in a year and it pays to its creditors almost 4 times in a year, which is a good sign for a company. Cash Cycle means the number of days required in the process of purchasing the raw material converting into salable condition and collection after sale. This is currently 155 days for this company this average as per industry (Healy and Palepu 2012). The company keep 1/10th of its salable units as its stock in hand for its safety which is a good practice from the view point of the company. 2. In this section Marginal costing which includes BEP, MOS and new proposal acceptance will be discussed. (a) Marginal costing In this given assignment, marginal costing concept will be discussed in depth and its impact on the operation and profitability off the hospital (BCU) is discussed below. Table-2 Marginal Costing Statement Occupancy 12500 Total () Per unit Revenue 5000000 400 Less: Variable Cost Catering 400000 32 Laundry 185000 14.8 Medical Material 675000 54 Contribution 3740000 299.2 Less: Slab Fixed cost Supervisor 140000 11.2 Nurse 260000 20.8 Assistant 250000 20 Less: Fixed Cost Security 75000 6 Administrative 700000 56 Rent 900000 72 Profit 1415000 113.2 From the above statement in Table-2, it can be seen that the hospital is currently running at a total profit of 1415000 and a per unit profit of 113.2 which is a very good sign for the trustee and management of the hospital. (b) BEP and MOS analysis Analysis of Profit Volume ratio (PV), Breakeven point (BEP), Margin of safety (MOS) will give a clear picture of the standing and financial position of the hospital, which is given below: Profit Volume Ratio 74.80% Units Euro Break Even Point 7771 3108289 Margin of safety (MOS) 37.83% PV ratio is derived using this given formula: Contribution/Sales*100, where contribution means Sales minus variable cost (Kaplan and Atkinson 2015). It shows that variable cost is only 25.2% of sales. Higher the PV ratio the better is for the hospital. BEP is derived using this given formula: Units: Fixed Cost/Contribution per unit Value: Fixed Cost/PV Ratio or BEP(units)*Revenue per unit. In case of this hospital, BEP (units) is 7771 whereas its actual occupancy is 12500 (85.6%). Therefore, it can be said that BCU has outperformed in this year. MOS is derived using this given formula: (Sales BEP Sales)/Sales*100 In case of BCU, Its MOS is 37.83%, which is very high as compared to hospital industry. Therefore, it can be said that there is no chance of shut down in recent years. (c) Analysis of New Proposal Analysis of the new proposal from NHS is discussed below: New Proposal Revenue 600000 Relevant Cost Variable Cost Catering 64000 Laundry 29600 Medical Material 108000 Opportunity Cost 0 Discretionary Fix Cost Supervisor 0 Nurse 78000 Assistant 50000 Net Gain 270400 If there is ideal capacity and new proposal is to be accepted then only relevant cost is to be taken into account (DRURY 2013). Relevant cost comprises of variable cost, opportunity cost and Discretionary fixed cost. In case of BCU, there is no opportunity cost so variable cost of 2000 patient days and discretionary fix cost due to salary paid to extra 3 nurses and 4 assistants since number of patient has increased above 13000 is to be taken into account. Since the company has a net gain of 270400 from the new proposal, it should be accepted. 3. Human and intellectual capital means the value of intangibles in the company, their relationship of which intellectual property is a component. It is used in evaluating the intellectual and human wealth of the company, which cannot be determined properly, and due to this reason their impact on the company remains un justified (Scafarto, Ricci and Scafarto 2016). These are not directly visible tangible assets. Intellectual property comprises of Structural, Strategic alliance, Human and Relational capital. Human capital gives values to the employees of the organization whereas Relationship capital takes into account the customer relationship (Machlup 2014). Structural capital focuses on the infrastructure of the company whereas Human and Relational capital deals with the external relationship. Human capital is inherent capability of an individual and organization has no control over it. It can only be improved by the organization with proper training. Therefore, it can be said that if an efficient employee leaves an organization then human capital also leaves the organization. It also shows that how an organization effectively manages its human capital for achieving its goals and objectives. Structural capital focuses on trademarks and patents together with organizational image, information system and softwares. Because of its diversified field, it is further categorized into process, innovation capital and organization. Process capital is the techniques and procedure to improve the delivery system of services and goods. Relationship capital is separated from human and structural capital since it the central importance area of an organization. Often relationship with customer is referred as goodwill of the company but will not properly accounted properly for in the books of accounts of the organization. For an organization to survive and thrive in the competitive market they need to capitalize their intellectual and human capital. Organization tends to transfer their intellectual capital to their subsidiaries to avoid corporate tax. Audit of intellectual capital is required to explore the opportunities available within and outside the organization References DRURY, C.M., 2013.Management and cost accounting. Springer. Healy, P. and Palepu, K., 2012.Business Analysis Valuation: Using Financial Statements. Cengage Learning. Hoskin, R.E., Fizzell, M.R. and Cherry, D.C., 2014.Financial accounting: a user perspective. Wiley Global Education. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Machlup, F., 2014.Knowledge: Its Creation, Distribution and Economic Significance, Volume III: The Economics of Information and Human Capital(Vol. 3). Princeton university press. Nobles, T.L., Mattison, B.L. and Matsumura, E.M., 2013.Horngren's Financial Managerial Accounting: Pearson New International Edition. Pearson Higher Ed. Saaty, T.L. and Peniwati, K., 2013.Group decision making: drawing out and reconciling differences. RWS publications. Scafarto, V., Ricci, F. and Scafarto, F., 2016. Intellectual capital and firm performance in the global agribusiness industry: the moderating role of human capital.Journal of Intellectual Capital,17(3). Vogel, H.L., 2014.Entertainment industry economics: A guide for financial analysis. Cambridge University Press. Whitecotton, S., Libby, R. and Phillips, F., 2013.Managerial accounting. McGraw-Hill Higher Education.

The Great Khalid by Khalid free essay sample

Khalid is an American singer and songwriter who made his debut with his first single â€Å"Location† released in February of last year, which had listeners including myself hooked ever since. Following his first single, Khalid released an album of fifteen songs filled with a whole plate of emotions. He uses this album as his outlet for many relatable feelings, loneliness and high school raging sessions. His voice throughout the whole album remains soft and smooth, not to mention he takes emotions that would often be considered heavy hearted and made them into something truly impassioned. From the beginning to the end of this album we see a theme of complex relationships. The song â€Å"Cold Blooded† about a shaky young romance, written about his inner feelings and blind love. Another example on this album is â€Å"Young Dumb and Broke† talks about his highschool friends and how this time of life shaped him. We will write a custom essay sample on The Great Khalid by Khalid or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In particular, this song makes me feel like clouds going away on a rainy day when the sun finally comes out. Its very understandable because it puts thoughts into a song and is extremely relieving in this sense. Another theme we see is freedom and moving on. He wrote â€Å"Let’s Go† to describe moving on from graduating and opportunity awaiting. He also talks about relieving himself from the past, nd growth in his own life. Another example of freedom would be the song â€Å"8TEEN† written about his whole eighteenth year and how is created him into who he is becoming. I personally find these songs very relatable and they make me feel as if im putting my head and arms out the window while driving and listening to music on the highway. The whole album is full of emotions of different sorts rather than steering towards one of the other, I wouldn’t put it in a â€Å"sad† songs category nor a â€Å"happy† songs because it is more than just those g eneric words. The album is called â€Å"American Teen† which also happens to be the name of the first song. The tone of this song is somewhat welcoming almost. It talks about his whole life and youth. It creates a basis for the rest of the songs and brings them altogether in this sense.In my eyes, this album is different then anything I have ever heard because of all the attached feelings that comes with it. Besides the upbeat songs there are also some gloomy songs, including â€Å"Coaster† which is based on putting his emotions to the side and avoiding a situation that has to do with his relationship and the issues that come with it. In conclusion, out of all the music I have listened to being a teenager,this album is my absolute favorite and I highly recommend everybody give it a listen.