Friday, December 27, 2019

Fitness And The Major Causes Of Obesity - Free Essay Example

Sample details Pages: 5 Words: 1352 Downloads: 7 Date added: 2019/05/07 Category Sports Essay Level High school Tags: Fitness Essay Did you like this example? In the United States, one of the most controversial topics among average citizens is fitness and the major causes of obesity. Statistics show that nearly 70% of adults in the U.S. are classified as overweight or obese (Akil and Ahmad 61). The article Obesity and Social Inequality further states that The prevalence of overweight/obesity in the United States is high, as evidenced by the nations average BMI of 27.6% (Broady and Meeks 202). In the British Medical Journal, the term Fat Tax is defined as A tax on fat, saturated fat, or the dietary causes of obesity (Mytton 1). Although numerous Americans love their Big-Mac, super-sized fries, and a substantial coke, the procedure for Fat Tax is to help Americans in settling on an upright choice on their healthier decisions and putting resources into a more advantageous way of life. For wellbeing specialists to completely achieve is getting everybody to comprehend that bad eating habits doesnt simply influence us as individuals , however influences society in general. Despite the fact that it just contributes a little rate in the arrangement, the consolidated impacts of Fat Tax will help diminish the high rates of obesity that exist today. Accordingly, by up-charging charges junk foods, the choice to pick healthier food options would be all the more engaging. Through this technique, Fat Tax could urge our general public to enhance their standards as it identifies with a more advantageous way of life. The important eating regimen changes can furnish people with more vitality to finish their day-by- day undertakings, and may even encourage them to join every day works out. Many college students struggle when it comes to money and deciding what theyre going to eat. Us college students get so caught up into our work or other activities that we dont often have time to eat anything but fast food. In The State Press it states, In addition to a lack of time, many students do not have access to a kitchen or car (D eadrick 2017). This quote is true because not many college students have a kitchen or car their first few years, with this being a dilemma, many of these students have to go to the student union or the cafeteria to eat. The cafeteria usually has a better food option, but when people are in a hurry they dont have time to sit down and eat so they eat the less healthy food options in the Student Union. Regardless, similarly as there are constantly two sides to each story, this contention is the same and has a restricting point of view. The contradicting bunch has communicated that Fat Tax shouldnt exist in our general public, since its considered separation towards the individuals who are hefty and they shouldnt be rebuffed for being corpulent. They likewise shared the hypothesis that having higher duties on greasy nourishments may conceivably make Fat Tax inevitably add duty to more beneficial sustenance alternatives too. In opposition to the contradicting sides, Fat Tax is really intended to just influence Americans to stop and think before purchasing greasy substances. The fundamental principal of Fat Tax isnt only for the individuals who are fat, yet additionally to teach everybody about the greasy substances they expend and impact more beneficial nourishment decisions. Individuals who devour unfortunate nourishments increase the likelihood of heaviness, heart issues, hypertension, shortness of breath, and different illnesses. Some trust the main offender that causes stoutness is the substance one eats; yet sugary/carbonated beverages have a major influence in the condition also. In the article Sugar Wars it states, High consumption of sugary drinks is linked to heart disease, diabetes, and long-term weight gain (Majerol 6). Expanding the expenses on sweet/carbonated refreshments can likewise enhance weight rates. In the British Medical Journal it states, These techniques predict that a 20% tax on sugary drinks in the US would reduce the prevalence of obesity by 3.5% (Mytton 2). Nonetheless, to be most effective, its trusted that Fat Tax should first actualize their strategies on soft drinks. In the article, Taxing the Rich-Foods, That Is they state, Late last year, New York Governor David A. Patterson proposed an 18% sales tax on non-diet soda and sugary drinks for the fiscal year starting in April (Arnst 62). Along these lines, when New Yorks governor included a tax on those sugary beverages it would fund-raise towards public health programs. Despite the fact that Fat Tax may help diminish obesity rates, the contradicting parties have helped revealed insight into its biased conceivable outcomes, and furthermore its capability to build imbalance in this part of society. Some have likewise contended that the Fat Tax will be hard for those individuals who arent financially steady. In any case, on the off chance that it can really spare lives, at that point the uncertainty of its reality shouldnt be chosen in view of regardless of whether individuals can manage the cost of more beneficial things. In the article Taxing the Rich-Foods, That Is it states, In a statement, the American Beverage Assn. labeled Pattersons soda tax proposal a money grab that will raise taxes on middle-class families (Arnst 62). Ordinarily, healthier food choices cost more than low quality foods, which is the reason the contradicting parties feels that taxing foods wouldnt be reasonable. With the assistance of Fat Tax, escalating junk foods and soft drinks should help finance the healthier food options, which means the returns got from the Fat Tax would be utilized to pay a piece of the cost for healthier food options. In the article, Soda taxes and Fat taxes can help tackle the twin problems of global obesity and under-nutrition states that taxing certain foods would fund the food stamp program: Adding a 20% tax on soft drinks and snack and processed foods would generate revenue of around US$75.3 billion. If this were enti rely earmarked for food security, it would effectively cover the cost of the governments annual food stamp expenditure. Again, even taking a proportion of this would go some way to fund the food stamp program. (Simon 22) Taxing foods will give those people who obtain help from the government the choice to select healthier foods instead of junk foods. Be that as it may, those on the restricting side say including unhealthier foods will inadvertently raise the costs of more advantageous nourishment choices. Including charge unhealthier foods wont raise the expense on solid nourishments. In the article, Raising Junk Food Prices Could Spur People To Consume Less states, Specifically, they found that if you were to lower the cost of healthy foods like fruits and vegetables by 10 percent, consumption of produce would go up between 2 and 8 percent (Raising). There isnt any way that adding tax on junk food would escalate the tax of healthier foods. Additionally, taxing junk foods c an enhance an individuals productivity. Those with medical problems have a tendency to have powerless immune systems, which makes them get sick many times and pass up a major opportunity for their occupations and their day by day lives. Individuals that are comfortable with being overweight can hurt the economy, because of their disorders or sicknesses they have. The article Dietary and Physical activity behaviors related to obesity-specific quality of life and work productivity baseline results from a worksite trial they state, Obesity is also associated with reduced productivity, with an estimated $73.1 billion in productivity losses due to obesity among full-time employees (Cash et al. 1135). Decreasing rates on corpulence and presenting more beneficial food decisions will enable individuals to be more gainful and give them more vitality, which will prompt a more grounded immune system. The contradicting side would state theres no guarantee eating examples will make a move. Dieta ry patterns would continuously change since individuals would need to change their lives and settle on healthier food choices. Decreasing rates on obesity and offering healthier food choices will enable individuals to be more gainful and give them more vitality, which will give them a better immune system. The contradicting side would state theres no certification eating examples will make a move. Dietary patterns would continuously change since individuals would need to change their lives and settle on more beneficial choices. Don’t waste time! Our writers will create an original "Fitness And The Major Causes Of Obesity" essay for you Create order

Thursday, December 19, 2019

Evaluation Of A Salary Survey For Leadership And...

I. Introduction Our team was commissioned to perform a salary survey for the leadership and membership of the APICS. We surveyed a sample of the APICS and received responses from 1,973 members on their individual compensation and the demographic and business factors that may have an impact on that level of compensation. The demographic factors surveyed included: age, gender, years of experience, education, and certifications. Business factors included the job type, the level of each member’s managerial responsibility, and number of employees in each responder’s company. We will present a summary of the survey results as well as a recommendation for consideration. Tables to support the analysis are referenced in the summary and can be†¦show more content†¦It is important to note that only 32% of the respondents are female. This ultimately is a large factor to consider when making specific assumptions using the survey data. Even though certain parts of the survey data weigh more heavily such as the supply chain category and the general survey population being roughly 68% male, the data shows specific factors and trends that lead to higher levels of compensation. Advanced education is one of the strongest factors that results in higher compensation. The survey responses range in education from a high school level to a PhD. While the majority of the respondents have at least a bachelor degree, the data shows that having a master s or more results in a minimum of 12% higher than average compensation at $100k+, with compensation being 51% higher than average for PhD respondents at $137k (Figure 3). While education plays an important role in compensation, so do certifications. The survey asked if the respondent had a CPIM, CSCP, or both certifications. The data shows that the average compensation for an individual with a CPIM certification is $95K for an individual with a CSCP certification, and $106k for those individuals holding both certifications. While the average compensation for those individuals without any certification is $85K. The data shows that having a certification can lead to a greater than average compensation of at least $10K for having one certification compared to those individuals

Wednesday, December 11, 2019

Financial Performance of JB HI- FI Retail Company

Question: You are to use the Five-Step Analysis Process Outlined at the End of the Week 1 Content to undertake a Financial Analysis of the Company Use Data from the last two Financial Year. Answer: Introduction In this report financial analysis has been made on the financial performance of JB HI- FI Retail Company. Financial analysis is the process to evaluate the financial performance of company by taking into consideration of all the financial data shown in balance sheet. There are several financial tools such as ratio analysis, Du point analysis, investment analysis, horizontal analysis, interest cover ratio and vertical analysis. JB HI-FI is an Australian company, engaged in providing retail of consumers goods specialized in video games and other home appliance. The main headquarter of company is in Australia which has been operated under the guidance or instruction of Richard Murry CEO of company. Body context Five step analysis processes is used to identify how well company has been performing throughout the time. Ideally, this analysis is used by investors to make efficient investment decision for creating value from their capital. Step-1 Evaluation of Cash Flow Statement Cash flow statement provides liquidity position of the company which reflects how well company is keeping cash inflow to meet out its liabilities. By considering annual report of JB HI-FI following things have been considered. Computation of cash flow statement 2016 2015 % Change in cash flow $'000 $'000 Cash flow From operating activities 185140 179896 3% Cash flow From investment activities -52001 -44370 17% Cash flow from Financial activities -130565 -129640 1% Operating profit margin- By evaluating the financial statement of company it was observed that JB HI- FI Ltd has increased its inflow from operating activities by 3% as compared to last year. The changes in cash inflow from operating activities have been aroused due to decrease in payment to suppliers and positive increment in the amount receipt from clients. Investing activities- JB HI- FI has high amount of cash outflow from its investing activities which could results into negative impact on the liquidity position of company. JB HI- FI Ltd has increased its cash outflow payment by 17% as compared to last year from its investing activities. Increment in cash outflow from investment activities has been found due to high amount of payment by company to acquire plants and machinery in current year. Financial activities- Currently JB HI- FI has high cash outflow from its financial activities which is related with repayment of borrowings, dividend payment to shareholders and other financial expenses. By evaluating companys cash flow statement it is evaluated that there is only 1% changes in cash outflow from financial activities as compare to last years. Step- 2 Evaluation of Financial Performance of Company Free cash flow of company- It represent the cash that company generate from its business functioning after spending the money required to maintain business. JB Hi-FI Company has been able to generate increased revenue and profit in 2015 and 2016, reaching a record $ AUD 3954467000 total revenue for the fiscal year 2016. Additionally, company has increased its Net profit margin in 2016 to .38 %. Further capital expenditure of company has increased to AUD $ 130 million in 2016 which is expected to be cap out at AUD $ 170 million in 2017. Return on capital invested It is the return on capital that company is making over its cost of capital. By evaluating financial statement of JB HI- FI it is considered that company has increased its return on capital employed to .108 in 2016 as compared to last year. This reflects that company has been deploying its capital in efficient manner. Net operating profit after tax- This is the amount of profit which is eared by JB HI-FI from its business operation. It is considered that NOPAT of the company has increased by 11% in 2016 as compared to last year. It reflects that company has deploying its capital in efficient manner and increasing its total revenue as well. Operating capital- It is the capital amounted invested in the business functioning of JB HI-FI. It is computed that AUD 2558685000 amount has been deployed in the value chain activities of company in 2016 which is 8% more than its last year operating capital. Therefore, it could be Inferred that company has increased its operating capital to increase business functioning. Step- 3 Du Pont Analysis This analysis is used to identify the true performance of JB HI- FI by using book value of assets engaged in its business with its return on capital earned. Company has 196% returns on equity which is computed by taking the book value of all total assets. It revealed that company has been earning good amount of profits in both years and creating value in its capital investment. DuPont Model: What If Analysis Income Statement Sales $3,954,467 Expenses (COGS/Oper. Exp.) $3,089,059 Net Profit After Taxes $795,893 Interest Expense $3,857 divided by Net Profit 20.13% Income Taxes $65,658 Sales $3,954,467 Margin multiplied by ROA = 80.16% Balance Sheet Sales $3,954,467 Current Assets $702,518 divided by T. Asset 3.983021 Total Assets $992,831 Turnover Long Term Assets $290,313 ROE mult. by 196.57% Current Liabilities $446,833 Total Liabilities $587,679 Long Term Debt $140,846 T. Assets $992,381 Stockholder Equity $404,702 divided by Fin. Lev. 2.45 Multiplier Equity $404,702 Before Tax Cost of Debt 10.00% Tax Rate 30.00% After Tax Cost of Debt 7.00% NOTE= $= AUD000 Step-4 Ratio analysis In this step of financial ratio analysis of JB HI- FI Company and its interpretation has been done. Liquidity ratio This ratio depicts the company ability to pay off its short term and long term debts. Current ratio- Company has decreased its amount blockage in its inventory which results into downward in its current ratio to 1.57 in 2016 from 1.62 in 2015. Computation of ratio analysis Liquidity ratio 2016 2015 Current ratio 1.572216018 1.621989504 Quick ratio 0.349304998 0.362915948 Working capital 255,685.0 236,565.0 Quick ratio- This ratio depicts the utmost liquidity position of company. However, company has maintained its liquidity position in effective manner in both years with slight changes. This ratio depicts how well company is performing in driving profit from its deployed assets. Profitability Ratios 2016 2015 Operating Profit Margin 0.021427161 0.055161965 Net Profit Margin 0.038483315 0.0373784 Return on Capital Employed 0.3 0.7 Return on Equity 0.376032241 0.397436233 Return on Total assets 0.153279863 0.152524042 Operating Profit Margin It is evaluated that company has reduced its expense and increased its total revenue throughout the time. It results into decrease in operating profit margin by 30% as compared to last year. Net Profit Margin It is analyses that company made increment its net profit margin. However, it depicts that JB HI- FI Company has deployed its capital in efficient manner which results into driving good amount of profit. Return on Capital Employed It is the ratio which divulges the relation between return earned by the company on the basis of capital employed. However, this return should be greater than its cost of capital otherwise it would result into loss of company from its business functioning. Company has decreased its return on capital to 30 % from 70% in 2016. Return on Equity It reflects the relation between net profit and equity capital of shareholders in company. JB HI- FI Company has been providing 37% return to its shareholders in 2016 which is 2.29 % less as compare to last years return on equity. However, this has decreased due to its high payment of finance cost. Solvency Ratio This ratio reflects how well company has been maintaining its financial risk in its business operation. Debt equity ratio of JB HI- FI Company is 1.45 in 2016 which is very effective. However, company has decreased its debt- equity ratio by .15 % as compared to last year data. Debt equity ratio Capital structure ratio 2016 2015 Debt- equity 1.452127738 1.605728443 Interest coverage ratio 21.96862847 33.99004555 Gearing Ratio This ratio divulges companys ability to pay off its interest amount. However, company has very low Gearing ratio in both years. If any uncertainty in the business function arises then company could face loss in its business. Efficiency Ratio This ratio provides how well company has invested its money in its business functions. Efficiency ratio Efficiency ratio 2016 2015 Receivable turnover ratio 44.04790786 47.983393 Creditor turnover ratio 8.695059477 9.080369657 Inventory turnover ratio 6.025621569 6.08830971 Creditor Turnover Ratio This shows the chain of amount blocked in its credit purchase. In both years company has 8.69 and 9.08 creditor turnover ratio in 2016 and 2015 respectively. It depicts that company has maintained less effective turnover ratio in both years. Debtor Turnover Ratio This ratio provides the relation between total credit sales and average debtors of company. However, in both years company has been maintaining effective debtor turnover ratio of 44.04 and 47.98 receivable turnover relation in 2016 and 2015 respectively. Stock Turnover Ratio This ratio reflects the relation between average stocks and sales of company during the years. It is further observed that in both years 2015 and 2016 company has maintained 6 stock turnover ratio which is very less as compare to industry stock turnover in retail business ((Lo, 2013). Step- 5 Conclusion It is evaluated that JB HI-FI has increased its business efficiency in significant manner. By comparing the data of company with its competitors it is identified that where all the other rivals in the market are suffering loss due to sluggish market condition, JB HI-FI has been earning good amount of profit. However, by evaluating financial statement It could be inferred that JB HI- FI has to maintain its liquidity position in effective manner to meet its all the cash outflow requirements. If company is unable to maintain enough liquid in its business functioning then it may result into destruction in its smooth business operation. All other company in same group mapping are providing negative 15.17% return on equity to its investors while on the other side JB HI- FI providing 37% return to its investors. In addition to this, after analyzing its last year performance, company has improved its business functioning drastically. Now in the end it would be inferred that all the investors who want to create value from their investment should invest their money in JB HI-FI Company.

Wednesday, December 4, 2019

The Complex Hamlet Essay Example For Students

The Complex Hamlet Essay Upon examining Shakespeares characters in this play, Hamlet proves to be a very complex character, and functions as the key element to the development of the play. Throughout the play we see the many different aspects of Hamlets personality by observing his actions and responses to certain situations. Hamlet takes on the role of a strong character, but through his internal weaknesses we witness his destruction. In the opening of the play, Hamlet is confronted by the ghost of his father and told to revenge his foul and most unnatural murder. Later on, however, Hamlet begins to doubt the ghost. He then thinks up the Murder of Gonzago to verify the truthfulness of the ghost and also to allow himself more time. After learning the truth, Hamlet still continues to procrastinate the killing of Claudius. Although Hamlet is full of purpose, he lacks the ability to carry out his intentions, and thus allows his character flaw to eventually destroy him. Another characteristic that acts against Hamlet is his excessive melancholiness. Hamlet experiences rejection from his true love, anger from the murder of his father, betrayal from his friends and family, and fear from what lies ahead. These feelings of pain and sorrow are embedded deep inside Hamlet, and eat at him like a terrible disease. Unfortunately, by the end of the play Hamlet has stopped fighting this disease and leaves his future up to fate. A s he begins his duel with Laertes he says: the readiness is all, meaning that fate will decide the future and if it means death he will accept it. We will write a custom essay on The Complex Hamlet specifically for you for only $16.38 $13.9/page Order now In connection to Hamlets indecisiveness and melancholiness, one has to question his sanity. At the beginning of the play Hamlet seems logical and quick, but this soon fades after Hamlet has his first visitation with the ghost of his father. Hamlet then doubts himself and starts to believe that his eyes have deceived him. After this, Hamlet seems to lose touch with his true self and succumb to his darker side. Over all, we are able to see Shakespears great tragedy in action. We experience the same feelings as the characters do, and thus become involved. Through Hamlets complex personality, it is possible to see how he functions in carrying out and maintaining the plot and story line. Although he seems a bit dramatic, he makes this tragedy possible.