How to Write an Essay About World History Topics Answers

Step by step instructions to Write an Essay About World History Topics AnswersWriting a theme answer for a world history article includes taking one's own understanding and placing it into setting. One can without much of a stretch make an individual paper or history exercise out of a self-encounter. Moreover, one may likewise utilize an increasingly formal, accurate piece. In any case, as the essayist, one needs to comprehend that the more close to home the material, the more troublesome it is to write.If an understudy wishes to figure out how to benefit as much as possible from their own history and experience, they ought to do as such by composing a different research paper that will utilize various encounters, both charming and terrible. By utilizing another understudy's understanding, it is conceivable to utilize various specialized topics. It is likewise conceivable to make an individual history exposition that is like one that utilizes realities and figures.Making a superior a rticle is in this manner not troublesome. Truth be told, one need just follow a couple of rules that are anything but difficult to follow. Doing so will empower one to add an additional measurement to their reality history article subjects answers.A great general guideline is to get however much data as could be expected from a National Education Standard (NEST). Notwithstanding, it is critical to discover a report that is written in English, with any minor changes that may be required. Prior to spending any cash on utilizing a report, it is ideal to discover the subtleties of how it was written.Another perspective is visit the library, where an understudy may likewise find an archive from a parent's source material. What's more, an understudy could likewise utilize the web. While investigating a specific history and checking whether it is exact or not, they could likewise look into related records for verification.Another method of procuring a report is to buy one. In any case, it is in every case best to check its credibility before utilizing it. Doing as such, an understudy would have the option to utilize a record that would assist them with completing their research.After finding an archive, an understudy should then compose a paper that depends on it. Indeed, they could simply expound on it as an aside in their schoolwork. Truth be told, this is regularly considered as a decent method of composing an exposition without spending an excessive amount of time.One last tip is to converse with a teacher about what one composed. It is conceivable to get a reaction from an educator about their work. Thusly, an understudy could get an input on what they have composed.

Achieving Education With Illustrative Essay Example

<h1>Achieving Education With Illustrative Essay Example</h1><p>An illustrative article model can be of extraordinary use to you in arranging your own instructive seminar on the subject of delineation. It is a generally excellent practice that can be utilized in a wide range of approaches to assist understudies with seeing how you can move toward the theme and furthermore have the option to convey something to the peruser in the end.</p><p></p><p>In certainty, this is certifiably not a proper way to deal with instruction but instead a methodology that is particularly outfitted towards improving an understudy's degree of comprehension. The thought behind this methodology is to deliver composing that is all the more captivating and viable as far as getting the point over. Generally, an illustrative paper model is essentially equipped towards utilizing the general instructing method.</p><p></p><p>For model, in the event th at you were doing a 'Kashyap' style of delineation in a representation course you would need to have a 'Kashyap' style of schedule to help your illustrative exposition model. What's more, the understudy should have the option to gain from a prospectus that consolidates and fits into the general showing approach of the course. This can be an incredible device that can be utilized to commute home the center showing standards of your course.</p><p></p><p>To have the option to achieve this, you should be certain that you have built up a prospectus that is really set up around the illustrative exposition model. At that point, you should put various components together that are straightforward and recall for your illustrative exposition example.</p><p></p><p>What is significant is that you can't simply toss in components that won't be a piece of the representation course. What's more, you surely would prefer not to be following an educator t hat is attempting to force rules and guidelines onto your exercise plan. All things considered, you need to guarantee that you will have made a prospectus that is predictable with your instructing method.</p><p></p><p>In quintessence, making a schedule around an illustrative paper model is just about creating a style control that will permit you to convey a delineation based instructing technique to your understudies. In this way, ensure you recognize what you need your illustrative article guide to achieve.</p><p></p><p>You should have the option to deliver an illustrative exposition model that will assist understudies with learning a specific guideline. At the end of the day, you have to ensure that your prospectus will be engaged around the reason of improving comprehension. This will be an essential instructing idea that is going to assist you with taking advantage of your educating methodology.</p>

Current Event Essay Topics - How to Write an Effective Topic

Recent development Essay Topics - How to Write an Effective TopicMost understudies battle with recent development exposition subjects since they feel like there isn't sufficient material on such points in their school course books. Truth be told, there are a few factors that make this a considerably progressively troublesome issue for most students.One thing is without a doubt, with regards to a subject this way, it is highly unlikely to skim through a whole book. This implies, toward the day's end, understudies need to locate their own specific manner to approach composing and introducing these subjects. This article will talk about a portion of the viewpoints that should be tended to when composing a recent development exposition topic.The first thing that should be viewed as when composing a point on a specific subject is the proposal explanation. The theory proclamation is normally the focal subject of the paper and is commonly the foundation of the article. Understudies should e nsure that they don't wander excessively far from this theme since this is the main piece of the paper that will fill in as the reason for their argument.A second point that should be referenced is the information that is utilized to help the postulation proclamation. Information that is utilized ought to really be examined cautiously. This will assist with keeping away from a portion of the issues that understudies may have with their data.The third viewpoint that ought to be viewed as when composing a recent development exposition subject is the subtopic. Subtopics are like subtopics in different fields however are commonly less engaged. They can fill in as bases for contentions or research papers.Finally, there is the grapple point that understudies ought to consider when composing a recent development exposition subject. Grapple focuses can be any thought that is utilized to help the proposal articulation. On the off chance that understudies need to concoct thoughts for a stay p oint, they should consider which thoughts will be generally useful in supporting their arguments.Students ought to have the option to compose their recent development paper subjects all alone in any case, so as to figure out how to compose a successful one, they should initially rehearse what they are realizing in their classes. There are numerous sources that can be utilized for rehearsing points that understudies will write in their school classes.Students ought to likewise have the option to compose their recent development article subjects all alone be that as it may, so as to figure out how to compose a powerful one, they should initially rehearse what they are realizing in their classes. There are numerous sources that can be utilized for rehearsing themes that understudies will write in their school classes.

Controversial Health Topics For Research Paper

<h1>Controversial Health Topics For Research Paper</h1><p>There are a wide range of subjects that can be canvassed in a clinical research paper, yet questionable wellbeing themes for investigate paper are something that is utilized to guarantee that the data being introduced is exact and solid. The motivation behind why research papers are so significant in any field of study is on the grounds that the data that they present will either support or dishonor a portion of the speculations or thoughts that the creators have about the current subject. This article will cover two extremely dubious points, the natural food flexibly and immunizations. Likewise with whatever else, individuals can take issues with anything they desire, yet in the event that they decide to partake in a real research study, at that point they will be required to sign an educated assent form.</p><p></p><p>Now clearly dubious wellbeing subjects for look into paper can like wise incorporate whatever is against what a specific gathering needs to accept. At the point when I began contemplating and expounding on these subjects, I discovered direct exactly how troublesome it very well may be to discover a portion of the things that you need so as to do the exploration appropriately. When you have discovered the right sources, everything else falls into place.</p><p></p><p>However, it isn't as simple as simply going on the web and discovering data about these wellbeing themes for inquire about paper. To do so is concede to an existence of predisposition, all since you are on the web searching for the data that you have to finish your exploration. And keeping in mind that this technique is pleasant here and there, actually it is additionally going to cost you a ton of money.</p><p></p><p>For those of you who don't have the opportunity or cash to look out data by hand, it is consistently ideal to discover the re al factors about these points that will be remembered for your exploration paper. Probably the least demanding approaches to do this is to search for it on the web. Discovering data on the web is getting a lot simpler, which is uplifting news for those of us who are searching for examine papers and information.</p><p></p><p>You can without much of a stretch find what you need on the web by simply doing a straightforward Google look for subjects that include wellbeing points. On the off chance that you definitely think about the subject, attempt to discover as much as possible about it, regardless of whether it is written in scholastic diaries or on the internet.</p><p></p><p>Of course, doing your exploration along these lines comes with its own arrangement of issues, and that is the thing that everybody is searching for: presence of mind. However, having the advantage of doing it along these lines is significantly more helpful than goi ng only it. It likewise allows you to show a perspective to the exploration paper, and ideally that will give you greater believability and certainty with the data that you present.</p><p></p><p>The most significant thing that you ought to recollect about this is you don't need to utilize just what you have found on the web. Ordinarily sites will offer data that you can't discover somewhere else, and there are even some on the web that will offer you the data that you need without charging you for it.</p>

Death in the Hours - 985 Words

The men and women of The Hours view death as an escape from an ordinary lifestyle which lacks anything truly extraordinary or exhilarating. Laura Brown considers death as an alternative to the constraints of her role as a mother and a wife. Both Richard Brown and Virginia Woolf ultimately commit suicide in order to escape their illnesses and their failures to live up to societys expectations. Though Laura does not end her life, she does die symbolically to her family. Over the period of a day, Laura Brown gradually succumbs to her overwhelming desire to liberate herself from her mundane life. Her life has taken a very different direction from what she ever thought it would, and she finds herself completing commonplace household†¦show more content†¦She feels she has done an inadequate job as a wife and as an author: she wishes fruitlessly that she might live up to societys expectations of being a mother who is not afflicted with illness and a much-celebrated novelist. However, in the day of her life that Cunningham recounts over the course of the novel, she does not fully accept death as the way to end her suffering, because she still bears a sense of optimism about her own capabilities. Initially, she convinces herself that the ordinary housewife, Clarissa, in her novel Mrs. Dalloway will commit suicide to flee her sorrows over being unable to accomplish some extraordinary or applauded feat. Yet, a glimpse at death in nature acts to change her view: . . . the bird is laid on the grass compactly, its wings folded up against its body. She knows it has died already, in Quentins palms. It seems to have wanted to make the smallest possibly package of itself (120). In death, the bird bears less significance, and life perdures all around it in the form of Vanessas children. Virginia relates herself to the bird, and realizes that she is not yet ready to be so insignificant. She has great hope in the potential for her novel, eagerly anticipating that in its writing, she can integrate herself to a degree back into the life of the thriving society of London. Thus, she chooses to use Clarissa Dalloway to represent the life she aspires to have, and chooses thatShow MoreRelatedDeath in the Story of an Hour Essay906 Words   |  4 PagesChopin‘s short story, â€Å"The Story of an Hour†, focus on a woman’s dilemma near the turn of the 19th century. Contradicting the â€Å"normal† or sad assu mption of death, â€Å"The Story of an Hour† illustrates the significance of death representing freedom. The Story narrates about an hour of Louise Mallard’s life, as she tries to understand, and deal with her feelings of her husbands death. In The Story of an Hour, Chopin suggests that in certain situations, the death of a loved one may be a blessing. SuchRead MoreEssay on Death and Rebirth in the Hours1365 Words   |  6 PagesDeath and re-birth in The Hours Adapted from Michael Cunninghams Pulitzer Prize-winning novel by Director Stephen Daldry and playwright David Hare, The Hours was inspired by Virginia Woolfs 1925 novel Mrs. Dalloway. It is no coincidence that The Hours was the working title Woolf had given Mrs. Dalloway as she was writing it. The emotional trauma that this film guides its viewers through becomes evident in the opening prologue. The scene begins with Virginia Woolf composing what would beRead MoreDeath Of An Hour By Kate Chopin955 Words   |  4 Pages Death is a natural part of life, and, therefore, a common theme in many literary works. Kate Chopin, the author of The Story of an Hour, explores the theme of death by unfolding the story of a woman whose husband dies in a tragic accident. While the wife initially weeps with grief, her emotions soon transform into feelings of secret delight over her new-found freedom. In his story The Monkey s Paw, W. W. Jacobs addresses the theme of death in a much darker manner. A holy man has placed a curseRead MoreThe Death Of A Rush Hour Horde966 Words   |  4 PagesThe air was heavy with the smell of beer, fumes of cigarettes, smoke stacks from the large industrial work buildings, and a foul stench reaping from the human labor of long hours, and hard days. The infamous rush hour horde scurried from cab to bus to train station all seeking an outlet of relief after a long day, whether it be at a bar or where they respectively reside. Jensen, a weary man with enough corrugation throughout his face resulting from the tireless stress making him look 20 years olderRead MoreEssay on Death In The Hours by Michael Cunningham980 Words   |  4 PagesThe men and women of The Hours view death as an escape from an ordinary lifestyle which lacks anything truly extraordinary or exhilarating. Laura Brown considers death as an alternative to the constraints of her role as a mother and a wife. Both Richard Brown and Virginia Woolf ultimately commit suicide in order to escape their illnesses and their failures to live up to societys expectations. Though Laura does not end her life, she does die symbolically to her family. Over the period ofRead MoreEssay on The Hours: Women, Sexuality, and Death821 Words   |  4 PagesThe Hours: Women, Sexuality, and Death The Hours is a movie that won the most awards in 2002.The movie is mainly about relationships, love, and death. This movie follows a single day in the lives of three women in different time periods between 1941 to 2001.The clothes that all three of these women wore were from different time periods. It is apparent from this movie that throughout history women were faced with trials and tribulations. Through each of their lives they battled with their ownRead More An Abstract View of Death in Mrs.Dalloway and The Hours Essay1679 Words   |  7 PagesAn Abstract View of Death in Mrs.Dalloway and The Hours Works Cited Missing In Mrs. Dalloway and The Hours contradictory and almost altered views of death are presented. Virginia Woolf and Michael Cunningham portray death as escape for some, but an entrapment for others. It is no longer treated as a subject to worry about or fear, which society now views it as. A line from Shakespeares Cymbeline, Fear no more the heat o the sun / Nor the furious winter rages, sums upRead MoreIntegration of Life and Death in Mrs. Dalloway and The Hours Essay1356 Words   |  6 PagesIntegration of Life and Death in Mrs. Dalloway and The Hours Mrs. Dalloway and The Hours show that life and death are dependent on each other. It is a persons life experiences that define their thoughts and feelings on death and death can define their life experiences. Cunningham, the author of The Hours, explains it best: We live our lives, do whatever we do and then we sleep - its as simple and ordinary as that. A few jump out of windows or drown themselves or takeRead More Essay on the Death of Freedom in Kate Chopins The Story of an Hour919 Words   |  4 PagesDeath of Freedom in The Story of an Hour In Kate Chopin’s short story, The Story of an Hour, we are told that Mrs. Mallard, the main character, has a heart condition. Then Mrs. Mallard’s sister, Josephine, tells her Mr. Mallard died in a railroad disaster. At the end of the story, Mrs. Mallard dies when her husband suddenly walks through the door. The doctor says that Mrs. Mallard died of heart disease—of joy that kills (Chopin 27). Some people may agree with the doctor’s diagnosisRead MoreThe Death of Louise Mallard and Female Identity in The Story of an Hour1858 Words   |  8 PagesStory of an Hour, the protagonist Louise Mallard is afflicted with heart trouble but learns that her husband has died in a railroad accident. Upon her husband’s death, Mrs. Mallard catches a glimpse of what independence feels like, but it is quickly taken away from once her husband returns unharmed. Chopin’s feminist ideals form the basis of this story where she explores female identity in a patriarchal society. For women of her time, marriage could be likened to prison where only death could set

International Relations Topics For Essay

<h1>International Relations Topics For Essay</h1><p>If you are attempting to compose an exposition on a worldwide undertakings subject, you ought to know about the way that composing assignments are required to cover various points, including financial aspects, humanism, political theory, and global security. Knowing which of these subjects you should cover initially is a significant advance to take. The subject of worldwide economy will be canvassed in your article, so it is imperative to consider the entirety of the points that will be secured before you start to write.</p><p></p><p>A great exposition will cover a review of the principle themes that are shrouded in your subject. It will likewise recount to a decent anecdote about a significant occasion or circumstance on the planet that you think will affect the individuals who read it. One part of composing articles is the utilization of similitudes to upgrade your point. The utilization o f an allegory can assist with clarifying why your point affects an individual, and how it is not the same as past subjects shrouded in the equivalent essay.</p><p></p><p>Focusing on a decent idea can be useful to assist you with picking the correct theme for your article. You should concentrate on a point that you have an inclination that you see well, and that will be intriguing to the peruser. There are a wide range of approaches to move toward the world and various circumstances that may emerge in a circumstance, so it is essential to make sense of which regions of intrigue you need to cover before you start to compose your essay.</p><p></p><p>Another significant thing to consider while picking a theme for your article is whether it will be utilized to come to a meaningful conclusion. You should consider whether the point will be utilized to say something, or to instruct. It will likewise be helpful to consider whether the point wil l be utilized to ridicule or criticism another culture. Understanding what subjects are fitting for one culture will give you a thought of what themes you ought to remember for your essay.</p><p></p><p>Since you have to do some exploration on a global point of view, you ought to believe your subject to be your very own consequence individual convictions. While a few themes might be politically right, others will be increasingly off-putting. Ensure that your theme isn't something that is hostile to different societies, as this may make you get a 'F' grade in the event that you pick an inappropriate topic.</p><p></p><p>After you have settled on the point, you ought to invest some energy contemplating it. As a prologue to your exposition, you should consider what addresses you need to reply. At that point you ought to go over the thought and choose whether or not it is something that merits investing a great deal of energy on.</p>&l t;p></p><p>You should consider what is absent from your article. This can be something as straightforward as something being forgotten about, or it very well may be a significant point that expects you to chip away at the subject. You ought to consider what you would include request to make your article better.</p><p></p><p>Once you have decided the correct points for your exposition, the time has come to start composing. At the point when you compose a paper, it is critical to remember the subjects of your theme. It will likewise be useful to ensure that you spread each conceivable point in your paper with the goal that you have something to use as your reference.</p>

TIP: How to Use Ideas From Previous Topics

TIP: How to Use Ideas From Previous TopicsJust as there are many subjects and essay topics, the tasks can be similar. You may need to research and write about various events, specific facts or dates and so on. The challenge is to find good sources and make them work for your audience. Some traditional and modern topics, you can consider include:One of the most common topics students will consider when looking for essay topics is music. Whether you're writing about a specific artist or even a life lesson, you'll want to draw on your knowledge of music. If you study and write about it, you can demonstrate that you understand its inherent values and importance.Reading for art is important, but sometimes writing for art is even more so. Learning about how to write for a particular kind of reader will help you develop your own style and also help your readers understand your intent in a clearer way. Remember that writing essays isn't merely about selling your opinions, it's about learning and understanding what they mean to other people.Your subjects can be anything and everything, but the key to this type of writing is personal values and personal experiences. The person writing is thinking about themselves and how they are feeling about the subject matter, using their own words to describe their own emotions. Essays in this category require research and writing experience. If you have both, you have a great chance of being successful.In addition to writing for current events, you can also consider applying for writing grants for your college-specific essay topics. There are grant writers who specifically specialize in writing for various colleges. These professionals work closely with you and review your material. They can guide you in crafting your essay to meet certain criteria and help you focus on the parts of your essay they like best.Art, music, literature and technology all represent the various aspects of a student's life and view on life. Studying and wri ting about these topics can be challenging, but it's rewarding to know that you've put the time and effort into these subjects. You can share your knowledge with others by writing for them.You might think that using some of the essay topics you've learned about here is tricky. Well, you'd be surprised at how much you can learn about using old or new approaches to help you with your essay. Use the tips in this article and you'll soon be writing your next great essay. Your readers will be pleasantly surprised at how your writing has grown with time.Your learning about essay topics is so helpful, that you should use it in every part of your life. As a writer, this kind of writing will help you grow in many ways. By learning from others' experiences, you can craft your own way of writing and sharing your thoughts and emotions. This kind of writing is perfect for those who are new to writing or who are starting to develop their skills.

`` Mesopotamia `` By Pirieenzo And Narrated By Simon Chilvens

A video on YouTube called â€Å"Mesopotamia† by Pirieenzo and narrated by Simon Chilvens tells the story of the Sumerians, the oldest known civilization. It is said that for nearly five thousand years, in the Iraqi desert, the Sumerians invented writing and the wheel. They divided time into minutes and seconds and built gigantic cities. The Sumerians loved culture and the arts. It is stated that their caravans crossed the desert opening up the first trade groups. The Sumerians’ stories inspired our founding myths and their memories lives on the Old Testament writing the history of the mankind. However, this brilliant civilization died leaving its very existence as a mystery. Today, fascinated stories about this civilization have been found. Genesis 2:10-15 mentioned the Tigris river that goes toward the east of Assyria and the Euphrates river. Between these two rivers is located Mesopotamia, also known as the country between two rivers. The question that many people wonder is Why this civilization developed in this part of the world? Director of Studies of the Practical School of Higher Studies, Paris, Jean-Claude Margueron, states that â€Å"We think that it began with the Greek civilization that influenced the development of classical civilizations.† Mesopotamians used the water from the Tigris and Euphrates river to irrigate their geographical area. Having agriculture, they lack of wood, stone, and metal resources. Baghdad, the capital of Iraqi, is the heritage of the Sumerian

Financial Analysis free essay sample

In this task, the budget schedule and proformas as well as the flexible budget were reviewed. Below you will find my analysis and recommended corrective actions as well as how management by exception applies. Budget Planning Concerns Competition Bikes has a good starting point for a budget but is overall weak and has several budgetary concerns. A few of those items are mentioned for budget planning below. Advertising Research Development. Competition Bikes is expecting an increase in sales in year 9 yet they are not investing in any more in advertising or research and development. In year 7 when sales were the highest, Competition Bikes spent $32,760 in advertising. In year 8 when the advertising budget fell to $27,428, so did the sales. Although management is predicting an increase in the market for year 9 and the advertising expense is 2% of projected gross margin, this may be unrealistic. Annual Budget. Quarterly budgets are more efficient for planning, coordinating, evaluating, and controlling costs. It allows the analyst to compare line items on financial statements over a certain period of time. It is typically performed monthly, quarterly and annually. In the case of Competition Bikes Inc. the horizontal analysis reflects change between years six and seven and seven and eight. I will be doing the horizontal analysis by reviewing the company’s balance sheets and income statements. Between years six and seven a strength in net sales is noted with an increased 33. 3% totaling $1,495,000. The cost of goods from year six to seven was 31. 82 %. Between years seven and eight the net sales of the CarbonLite was weak with a product decrease of 15% with a loss totaling $897,000. Yet again, between years six and seven a strength is noted in gross profit, increasing by 37. 5%. The gross profit between years seven and eight decreased by 16. 3% totaling $266,600. From this factual accounting information we can conclude between years six and seven were stronger than between years seven and eight. The operating cycle is the period of time it takes to purchase, manufacture, and distribute raw material. The operating cycle decreased from 50. 52 in year six to 48. 00 in year seven. This translates into an increase in sales and a decrease in inventory also known as a low cash conversion cycle. The cash conversion cycle is the time it takes for a company to convert resource contributions into cash movements. The cash conversion cycle (CCC) is the total time, in days; it takes for a business to sell inventory, collect cash, and pay bills. The lower the CCC the better. When assessing the CCC of Competition Bikes Inc. it is apparent that the CCC is negative three years. This is strength indicating the company is effectively supervising its resources. Year Change in Percent Change in Sales 6 and 7 33. 3% $1,495,000 7 and 8 14. 9% ($897,000) When looking at year six and seven it is apparent the operating income increased 154. 6% totaling $191,820. In years seven and eight the operating income decreased 61. 9% totaling $218,420. Yet again showing a weakness in years seven and eight. When looking at the horizontal analysis one can see the overall general and administrative expenses for years six and seven show an increase of $156,440 or 20. 4 percent. Net income increased by 313. 4% for years six and seven and declined by 81. 6% for years seven and eight. We have no reason to believe the increase in administrative expenses in years six and seven are correlated to the net income. Stockholder equity is a part of the balance sheet that shows the amount of capital from investors in exchange for stock, also known as paid in capital. According to the horizontal analysis, during years six and seven the stockholder equity increased 2. 9%. In years seven in eight this decreased by only 0. 1%. This shows us that the company practically broke even in comparison of years six and seven, and seven and right. Vertical Analysis The vertical analysis is relative analysis of a financial statement. It shows each line item as a percentage of the gross sales. A vertical analysis of a balance sheet is a percentage of total assets. Overall, it shows the financial performance a company over time. Year Total Assets 6 $4,199,303 7 $4,319,217 8 $4,316,817 (Balance Sheet) Year 6 Year 7 Year 8 Total Current Assets 24. 5% 31. 5% 36. 8% Accounts/Notes Payable 1. 6% 4. 5% 6. 1% Accrued Salaries and Related Expenses 0. 4% 0. 3% 0. 3% Other accrued Expenses 0. 5% 0. 6% 0. 6% Total Current Liabilities 2. 5% 5. 4% 7. 0% Mortgage Payable 42. 9% 39. 4% 37. 1% Other Long Term Liabilities 2. 1% 2. 0% 1. 9% Total Liabilities 47. 5% 47. 0% 46. 2% Total Stockholder’s Equity 52. 5% 53. 3% 54. 1% The vertical analysis in the table above is measuring the total equities, assets, and liabilities. A strength in strong internal control is noted due to little fluctuation of overall operating expenses. Another strength is noticed in stockholder equities. The stockholder equities have been increasing steadily indicating capital is growing. Trend Analysis Trend analysis is used to find a pattern, or trend, in the data. â€Å"Through trend analysis, management can see where improvement is occurring and where difficulties exist† (pg. 515). In this section we will review the financial performance over a period of time. The balance sheet shows a strength in that business is trending upward over the past three years showing the company is growing. This is proven by the trend % increasing from year six at 100%, year seven at 133. 3% and year eight at 113. 3%. Even though year 8 is lower than 7 it is still higher than the trend % in year six. The growth rate average is 3. 3%. The trend analysis shows weakness between years seven and eight, sales decreased. However, the profit margin remained strong due to little boost in overhead costs. This is encouraging of future sales of stock holding its value in years nine, ten, and eleven. Year 6 Year 7 Year 8 Net Sales $4,485,000 $5,980,000 $5,083,000 Trend % 100. 0% 133. 3% 113. 3% From the trend analysis in the table above the company has forecasted net sales for years nine, ten, and eleven. This prediction shows a strength in that sales are expected to increase encouraging stockholder to stay invested. However, when you review the sales from the past you can see that they are growing at a smaller rate than predicted. Only time will tell if net sales will increase as forecasted. Ratio Analysis Ratio analysis is layman terms is comparing past years to current with ratios and trends. This shows strengths and weaknesses in the business. There are three ratio categories, liquidity, efficiency, and profitability. Liquidity Ratios are found in the balance sheet and determine the liquidity of the company the day the balance sheet was created. Liquidity ratios consist of current, quick, and debt to equity ratios. Current ratios â€Å"A liquidity ratio that measures a companys ability to pay short-term obligations† (Investopedia). This checks the liquidity of the company and shows if the working capital will meet the company’s goals. The current ratio of CBI in 2007 was 1. 20% or 1. 20:1. In 2008 it was 1. 74% or 1. 74:1 showing the company’s returns and sales have improved positioning their market share segments higher. Due to low liquidity level of the company there is no reason for the company to halt operations. Quick ratio is found by dividing the total quick assets by the total current liabilities. With most of CBI’s capital tied directly to its inventory the quick ratio is low. Since most of its product is sold store front it is important to have inventory. The company is clearly managing its inventory well with a quick ratio of 3. 21% in 2007 and 3. 11% in 2008. Debt to equity ratio is found by dividing total liabilities by stockholder equity. It shows how much debt and equity the company is spending to finance its assets. We can tell the company depends on equity financing opposed to debt financing by reviewing by looking at the long term debt to equity ratio which is 3. 21% compared to the industry mean of 3. 95%. This also makes the company more susceptible for government financing so long term debt will not accrue. Efficiency Ratio is gathered from information on the income statement and balance sheet. They are used to determine the worth of the companys receivables and how resourcefully it uses its other assets. These fractions are key to determine capability of its debts, assets, and accounts. Inventory Turnover Ratio is found by dividing the total sales by the total inventory. It measures how efficient the company is in managing and selling inventory. It helps determine how the owner can increase sales by controlling inventory and gauges liquidly of inventory. A high inventory ratio indicates the business is proficiently managing and selling its inventory. CBI’s inventory turnover ratio dropped from 46. 7 to 45. 9 in years 2007 and 2008. This indicates the company is having a hard time managing and selling inventory making it hard to acquire loans from financial institutions. Average Collection Period Mean is the estimated time it takes a company to receive payments from its customers. It is calculates by receivable/credit sales/365 = # days. CBI’s average collection period mean is 102. 6 days. This is not a good thing for the company because the money is needed to pay off debt. Profitability Ratio is â€Å"a class of financial metrics that are used to assess a businesss ability to generate earnings as compared to its expenses and other relevant costs incurred during a specific period of time† (Investopedia). Seeing an increase year over year (YOY) is a positive in these ratios. You also want to notice a high value than competitors when it comes to profitability ratios. Return on Assets frequently referred to as ROA determines how profitable a business is compared to its total assets. It is calculated by dividing annual earning by total assets. ROA shows if the company is using its assets to generate earnings well. CBI is proficient in generating profits on its assets with a ROA of 4. 52% in year 2007 and 4. 25% in year 2008. Gross Profit Margin (GPM) calculated by taking revenue subtracted by cost of goods sold divided by revenue. It is used to asses a companies â€Å"financial health by revealing the proportion of money left over from revenues after accounting for the cost of goods sold† (Investopedia). The GPM of CBI dropped from 27. 4% in 2007 to 27% in 2008. The operating profit margin also dropped from 5. 3% in 2007 to 4. 7% in 2008. This shows poor management of operations indicating the need of strategic planning. Working Capital â€Å"Working capital, defined as the excess of current assets over current liabilities, often increases as the result of higher balances in accounts receivable or inventory necessary to support a project. Such increases are uses of cash and should be included in a discounted-cash-flow analysis† (Hilton 701). In the case of Competition Bikes Inc. the working capital is calculated by finding the difference between total liabilities and total assets. Year six had $1,768,000 in working capital while year seven had $2,123,000. Year eight had more with a total of $2,273,000. The increase in working capital reflects the company’s continual improvement and success. The working capital can be used for many growth opportunities along with cost savings initiatives. Internal control Strengths â€Å"An internal control system is designed to provide reasonable assurance of the achievement of objectives in: (1) the effectiveness and efficiency of operations; (2) reliability of financial reporting; and (3) compliance with laws and regulations† (pg. 569). The internal control strengths of CBI can be found in the supply chain process, purchasing system, and account system. The account department has a satisfactory amount of capital to warranty the company unremitting operation over the fiscal years. They are handling the capital well by not spending excessively. A strong internal control strength is also noted by the company’s activities that are mostly provided for by the company itself. The amount of potential clients is an internal strength because the company has a good chance of attracting and retaining customers. CBI has a strong customer base with viability. The check and balance system is an internal control strength by successfully controlling cash management, sales, and purchases. The supply chain process is an internal control strength. Before manufacturing material have been purchased they go through a process to compare three vendors to ensure the best price is guaranteed. Asking for bids from vendors is an internal strength allowing CBI to pick the lowest cost. The purchasing system revolves on a monthly basis making sure an overstock of inventory does not occur. This strengthen the system as a whole. Internal Control Weaknesses 1. How supplies is ordered could be a potential internal control weakness. Currently CBI is ordering supplies based off of its monthly budget and not a sales trend. This could lead to high amount of inventory with no customer want. 2. Lack of online business and e commerce is an internal control weakness. 3. Sales need to increase. I would suggest focusing on social media and event marketing. The more sales the more cash flow. 4. Self-conducted internal audit can lead to fraud- internal control weakness. 5. Internal weakness of not considering frontline staff’s opinions. There is a notable gap between employees and executives. The company needs to consider the suggestions of the frontline staff. Weakness Corrective Actions 1. Observing market product trend will allow management to better gauge which supplies need ordered. Just because the budget allows for a number of bike A to be ordered doesn’t mean the demand for bike A is out there. They should be replacing bikes as they sell. 2. A website would allow for customers to order bikes online expanding the customer base. It would also allow customers to order individual parts and accessories. Having the option to pay for the bike online gives customers flexibility. The website can be used to market as well. 3. Creating an online marketing campaign via social media will trigger an increase in sales. To decide which social marketing website to use a survey can be filled out prior to receiving item at the cash registers. Marketing at bike competitions with the ability to actually purchase a bike would be a great marketing tool. 4. Contract an outside company to audit the company. This allows CBI to get an outsiders perspective on where weaknesses are. It also prevents anyone from being untruthful. 5. Several employees have said they do not feel their ideas are considered when expressed. Employees are free marketers. You want to engage them as much as possible. I recommend a monthly collaborative session with employees and following through with suggested ideas. Risks 1. Every company is at risk. CBI is at risk due to competition, auditing process, and invoice turnover rate. The auditing process possess a huge risk for internal fraud. Currently the employees are auditing their own work making it easy to cover up mistakes. We know everyone is not perfect and sooner or later someone will make a mistake. It is important to create a culture of accountability to ensue mistakes are brought forward instead of swept under the rug. 2. Another risk is noticed when comparing CBI to its competitors. The risk is decrease in profits. A well-known competitor is offering the same product at a lower price. Currently the competition has engaged in several marketing strategist making CBI look nonexistent. CBI needs to find a way to be competitive with marketing and pricing to stay ahead. 3. An internal control risk can occur when accounting fails to send payable invoices timely. Currently, invoices are typically outstanding for over three months. This is having a strong effect on cash flow and puts the company at risk. When invoices are not paid on time the ordering of parts is also delayed. This has a ripple effect on the company and can effect production deadlines, delivery deadlines, and customer satisfaction. Risk Mitigation Risk mitigation also known as risk management can be completed by forming a risk management team. The risk management team will be composed of interdisciplinary members. This team will ensure the company follows through with all goals pertaining to risk. With the companies best interest in mind a risk management team will allow the company to achieve success. 1. When dealing with an internal control risk such as self-auditing it is key to implement a successful fail proof system. The risk management team should find an outside auditing team that has no inside connections to do all auditing. 2. The competition internal control risk can be resolved by setting marketing goals and by completing a competitor gap analysis. Goals should be detailed and measurable. The gap analysis should also be detailed with sections focusing on marketing strategies, product, accounting processes, and growth. 3. To mediate the accounts payable internal control risk an accounts receivable and payable excel spreadsheet should be created to monitor purchases, invoices, and payments. This should be accessible by both the accounting and purchasing departments. Compliance Sarbanes-Oxley Act was put into place to protect shareholders by prevent fraud. It is a part of the Public Company Accounting reform and Investors Protection Act. Currently the CBI complies with the Sarbanes-Oxley Act by using its internal auditing system. The act also says that all records need to be kept for at least five years. CBI currently has a records department which ensures they abide by this rule. CBI is a simple company with code of conduct and standards to ensure its employees work in a safe uplifting environment. They stay complaint with all regulatory bodies. The executive leadership oversees all operations and updates the appropriate individuals and policies when updates need to be made. Noncompliance Corrective Action The auditing process possess a huge risk for internal fraud and non-compliance. Currently the employees are auditing their own work making it easy to cover up mistakes. We know everyone is not perfect and sooner or later someone will make a mistake. It is important to create a culture of accountability to ensue mistakes are brought forward instead of swept under the rug. When dealing with an internal control risk such as self-auditing it is key to implement a successful fail proof system. The risk management team should find an outside auditing team that has no inside connections to do all auditing. CBI would benefit from a balanced scorecard. â€Å"The balanced scorecard is a model of business performance evaluation that balances measures of financial performance, internal operations, innovation and learning, and customer satisfaction† (Hilton 9). This would allow the company to measure improvement a track areas of weakness. Management currently publishes an internal control annual report to its board of directors. I would suggest, due to possible internal control issues, an accounts receivable and payable excel spreadsheet should be created to monitor purchases, invoices, and payments. This should be accessible by both the accounting and purchasing departments.