Fetal Pig Dissection Essay

- Three sets of exocrine organs in the mouth that emit salivation; the parotid, submandibular (sub maxillary), and sublingual organs The parotid is the biggest and most effectively noticeable of all the salivary organs. The sunbmaxillary is bean molded and situated under the greater parotid organ. The submandibular organ lies close to the stunning. Glottis - The opening between the vocal lines at the upper piece of the larynx. The epiglottis is the thing that covers the glottis during gulping, to square food/water structure getting in the trachea. Epiglottis - The capacity of the epiglottis in a pig is to keep food from going into the trachea. Epiglottis is appended to the passageway of the larynx and is made of flexible ligament. The epiglottis ventures up through the delicate sense of taste into an area called the nasopharynx Thymus Gland - Gland situated close to the heart; delivers a few hormones which invigorate advancement of cells significant in immmunity Thyroid Gland - Endocrine organ situated beneath the voice box; it produces hormones which control digestion. The thyroid organ is darker and lies between the back finishes of the two flaps of the thymus organ. Throat - Muscular cylinder that moves food from the pharynx to the stomach. The throat is dorsal to the trachea. Vocal Chords Lungs - To inhale, oxygenize blood Bronchi †At end of trachea, branches for air to enter lungs. Stomach †Digests food, separates it Small Intestine †Finishes absorption, assimilates supplements, moves food to digestive organ Large Intestine †Larger rounded structure that gets the fluid waste results of absorption, reabsorbs water and minerals, and structures and stores excrement for poo Rectum †A short cylinder toward the finish of the digestive organ where squander material is packed into a strong structure before being dispensed with; straight, back piece of internal organ Cecum †The cecum houses an enormous number of microbes that help in processing of plant materials, for the most part cellulose, that remaining parts undigested in the stomach and small digestive system. Addendum †Evolutionary survives from a bigger cecum Butt †It permits the pig to discharge squander Liver †Organ that makes bile to separate fats; likewise sift toxins and medications through of the blood Pancreas †Gland that produces hormones that direct glucose; produces compounds that separate starches, proteins, lipids, and nucleic acids; and produces sodium bicarbonate, a base that kills stomach corrosive Spleen †Organ close to the stomach that produces, stores, and disposes of platelets

Free writing journal Essay Example | Topics and Well Written Essays - 250 words - 3

Free composing diary - Essay Example Connie’s endeavor to turn into a youthful provocative lady pulled according to Arthur Friend. What's more, when he moved toward her at home, she got frightened in light of the fact that he was not the youngster he advised her to be. Likewise, his quiet voice and urging appeared to be unreasonably incredible for Connie. Furthermore, when he disclosed to her that he will hurt his family, Connie’s dread drove her to come out of the house and go to him. Oates made an away from of one potential situation of teenager’s fun turned out badly. Rather than simply giving her the energy of a mystery life, her endeavor to look and become a progressively experienced and attractive lady drove her to harm’s way. This story was in a decent perused for youths as well as it was additionally an exercise. It might be fiction yet it very well may be genuine for certain young people. It brings out pictures of savagery, even assault. In spite of the fact that there were no express explanations that showed there was savagery or wrongdoing that occurred, the pictures that Oates depicted implied that there was something that happened to Connie, something alarming. It may have been in her brain just yet it proposed that her experience with Friend demolished her endeavor to outline her two distinct sides. The story left us with the exercise that youths, same as Connie’s age, need legitimate direction to keep them from going down an inap propriate

Geography of the Worlds Sinkholes

Geology of the World's Sinkholes A sinkhole is a characteristic opening that structures in the Earths surface because of the compound enduring of carbonate rocks like limestone, just as salt beds or shakes that can be seriously endured as water goes through them. The kind of scene made up of these stones is known as karst geography and is overwhelmed by sinkholes, inward waste, and surrenders. Sinkholes differ in measure however can go somewhere in the range of 3.3 to 980 feet (1 to 300 meters) in distance across and profundity. They can likewise shape bit by bit after some time or out of nowhere all of a sudden. Sinkholes can be discovered everywhere throughout the world and as of late enormous ones have opened in Guatemala, Florida, and China. Contingent upon area, sinkholes are now and again additionally called sinks, shake gaps, swallow openings, swallets, dolines, or cenotes.â Characteristic Sinkhole Formation The fundamental driver of sinkholes are enduring and disintegration. This occurs through the continuous break down and evacuation of water retaining rock like limestone as permeating water from the Earths surface travels through it. As the stone is expelled, gives in and open spaces grow underground. When these open spaces become too huge to even think about supporting the heaviness of the land above them, the surface soil breakdown, making a sinkhole. Ordinarily, normally happening sinkholes are generally regular in limestone rock and salt beds that are effortlessly disintegrated by moving water. Sinkholes are likewise not typically noticeable from the surface as the procedures that cause them are underground yet some of the time, in any case, amazingly huge sinkholes have been known to have streams or waterways moving through them.â Human Induced Sinkholes Notwithstanding regular disintegration forms on karst scenes, sinkholes can likewise be brought about by human exercises and land-use rehearses. Groundwater siphoning, for instance, can debilitate the structure of the Earths surface over the spring where the water is being siphoned and influence a sinkhole to develop.â People can likewise make sinkholes create by changing water waste examples through preoccupation and modern water stockpiling lakes. In every one of these occasions, the heaviness of the Earths surface is changed with the expansion of the water. Now and again, the supporting material under the new stockpiling lake, for instance, may fall and make a sinkhole. Broken underground sewer and water pipes have additionally been known to cause sinkholes when the presentation of free-flowingâ water into in any case dry ground debilitates soil stability.â Guatemala Sinkhole An outrageous case of a human-initiated sinkhole happened in Guatemala in late May 2010 when a 60 foot (18 meters) wide and 300 foot (100 meters) profound gap opened in Guatemala City. It is accepted that the sinkhole was caused after a sewer pipe burst after typhoon Agatha made a flood of water enter the channel. When the sewer pipe burst, the free-streaming water cut out an underground depression that in the long run couldn't bolster the heaviness of the surface soil, making it crumple and obliterate a three-story building. The Guatemala sinkhole was declined on the grounds that Guatemala City was based ashore made up of several meters of a volcanic material called pumice. The pumice in the area was effortlessly disintegrated in light of the fact that it was as of late kept and free also called unconsolidated stone. At the point when the channel burst the abundance water was effectively ready to disintegrate away the pumice and debilitate the structure of the ground. For this situation, the sinkhole ought to really be known as a funneling highlight since it was not brought about by altogether characteristic powers. Topography of Sinkholes As recently referenced, normally happening sinkholes for the most part structure in karst scenes yet they can happen anyplace with a solvent subsurface stone. In the United States, this is predominantly in Florida, Texas, Alabama, Missouri, Kentucky, Tennessee, and Pennsylvania however around 35-40% of the land in the U.S. has rock underneath the surface that is effectively solvent with water. The Department of Environmental Protection in Florida, for instance, has an attention on sinkholes and how to instruct its occupants on what to do should one open up on their property. Southern Italy has additionally encountered various sinkholes, as has China, Guatemala, and Mexico. In Mexico, sinkholes are known as cenotes and they are predominantly found on the Yucatan Peninsula. After some time, a portion of these have loaded up with water and appear as though little lakes while others are huge open sorrows in the land. It ought to likewise be noticed that sinkholes don't happen solely ashore. Submerged sinkholes are regular around the globe and shaped when ocean levels were lower under indistinguishable procedures from those ashore. At the point when ocean levels rose toward the finish of the last glaciation, the sinkholes got lowered. The Great Blue Hole off the shoreline of Belize is a case of a submerged sinkhole.â Human Uses of Sinkholes In spite of their ruinous nature in human-created territories, individuals have built up various utilizations for sinkholes. For instance, for a considerable length of time these despondencies have been utilized as removal destinations for squander. The Maya additionally utilized the cenotes on the Yucatan Peninsula as conciliatory locales and capacity regions. Likewise, the travel industry and cavern jumping is well known in a significant number of the universes biggest sinkholes. References Than, Ker. (3 June 2010). Guatemala Sinkhole Created by Humans, Not Nature. National Geographic News. Recovered from: http://news.nationalgeographic.com/news/2010/06/100603-science-guatemala-sinkhole-2010-people caused/ US Geological Survey. (29 March 2010). Sinkholes, from USGS Water Science for Schools. Recovered from: http://water.usgs.gov/edu/sinkholes.html Wikipedia. (26 July 2010). Sinkhole - Wikipedia, the Free Encyclopedia. Recovered from: https://en.wikipedia.org/wiki/Sinkhole

Analysis Of Automat By Edward Hopper - 732 Words

A Bleak Seclusion Loneliness. A choice or an imposition, it can sometimes be hard to simply shut out the world and listen to the world in our minds. Rather, as our populations and communities continue to swell, our social inclination only encourages us to broaden our relationships. In the search for a companion to disclose our superficial thoughts to, the painting Automat by Edward Hopper reminds me that it’s important to set aside a little time for self-reflecting, so that I may learn more about the one companion that I have for life: myself. Painted at the height of the Roaring Twenties in 1927, this Hopper painting depicts a solitary woman sat at a table in an automat, hence the title. The painting itself is muted and cold, complete†¦show more content†¦A comment I found especially intriguing was one of a journalist named James Peacock, who, in reference to the Automat, said, â€Å"with vivid colours against dark shades, Hopper has a knack for capturing humanity’s default state of isolation.† According to Peacock, the woman, like all of us, is a naturally introverted creature, and while I disagree that humans do not crave interaction, I appreciate Peacock’s description of how Hopper’s color scheme strengthens the somber mood. Additionally, the empty chair across from her further symbolizes that she is without company as the vacant furniture accentuates the mostly unoccupied space. While it remains unknown as to what the woman’s plan is, it can be concurred that the woman is me ant to symbolize reclusiveness. Conversely, in a more technical sense, automats have found a slight resurgence within the last few years with the opening of Eatsa in San Francisco (Stein). In short, automats are glorified vending machines, equipped with tables for eating the meals you bought sans human interaction. But this lack in the formality of ordering from a human being creates the dilemma of what automats will mean for us as a society. The practice of social situations can often be found in the interactions of those in the service industry, and Hopper’s painting only increases my confidence in the hypothesis that automats have a foreseeable future in creating a less social community. The woman sat by herself obviously

The Yellow Wallpaper by Charlotte Perkins Gilman - 1472 Words

The Yellow Wallpaper by Charlotte Perkins Gilman Charlotte Perkins Gilmans, The Yellow Wallpaper is a partial autobiography. It was written shortly after the author suffered a nervous breakdown. This story was written to help save people from being driven crazy. Appropriately, this short story is about a mentally disturbed woman and her husbands attempts to help her get well. He does so by convincing her that solitude and constant bed rest is the best way to cure her problem. She is not allowed to write or do anything that would require thinking. The woman is restricted to a room where she slowly begins to go insane. Atrocious yellow wallpaper covers this room and it aids in her insanity. The†¦show more content†¦For instance, at one point in the story the woman states, Personally, I disagree with their [John and her brother] ideas. Personally, I believe that congenial work, with excitement and change, would do me good. But what is one to do? The last sentence displays the womans constant inability to stick up for herself when she has ideas that differ from those of the influential males in her life. He treats her like a child and just like a child she is kept in this room. Inside the room are rings and things that reminds her of a childs gymnasium. There is also a gate and at the top of the stairs and bars on the windows. These add on to her seclusion. When she tells her husband that the room she is being restricted to is probably not the best choice, considering the many other rooms in the estate, he is quick to dismiss her fears and plead with her to act sanely. The writing plays an important part in this story. It is how the reader finds out the narrators thoughts, and it is what is believed to have made her sick in the first place. Johns sister, Jennie, is the maid. The narrator states, I verily believe she thinks it is the writing which made me sick.Show MoreRelatedThe Yellow Wallpaper By Charlotte Perkins Gilman885 Words   |  4 Pagesbeen a stigma around mental illness and feminism. â€Å"The Yellow Wallpaper† was written by Charlotte Perkins Gilman in the 1900’s. â€Å"The Yellow Wallpaper† has many hidden truths within the story. The story was an embellished version her own struggle with what was most likely post-partum depression. As the story progresses, one can see that she is not receiving proper treatment for her depression and thus it is getting worse. Gilman uses the wallpaper and what she sees in it to symbolize her desire to escapeRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman846 Words   |à ‚  4 PagesHumans are flawed individuals. Although flaws can be bad, people learn and grow from the mistakes made. Charlotte Perkins Gilman’s short story, â€Å"The Yellow Wallpaper†, gives one a true look at using flaws to help one grow. Gilman gives her reader’s a glimpse into what her life would have consisted of for a period of time in her life. Women were of little importance other than to clean the house and to reproduce. This story intertwines the reality of what the lives of woman who were considered toRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman1362 Words   |  6 Pagesas freaks. In the short story â€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman, both of these elements are present. Gilman did a wonderful job portraying how women are not taken seriously and how lightly mental illnesses are taken. Gilman had, too, had firsthand experience with the physician in the story. Charlotte Perkins Gilman s believes that there really wa s no difference in means of way of thinking between men or women is strongly. â€Å"The Yellow Wallpaper† is a short story about a woman whoRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman1547 Words   |  7 PagesCharlotte Perkins Gilman s career as a leading feminists and social activist translated into her writing as did her personal life. Gilman s treatment for her severe depression and feelings of confinement in her marriage were paralleled by the narrator in her shorty story, The Yellow Wallpaper. Charlotte Perkins Gilman was born in 1860 in Hartford, Connecticut. Her parents, Mary Fitch Perkins and Fredrick Beecher Perkins, divorced in 1869. Her dad, a distinguished librarian and magazine editorRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman2032 Words   |  9 Pagesâ€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman is a poem about women facing unequal marriages, and women not being able to express themselves the way they want too. Charlotte Perkins Gilman was born in 1860, and died in 1935. This poem was written in 1892. When writing this poem, women really had no rights, they were like men’s property. So writing â€Å"The Yellow Wallpaper† during this time era, was quite shocking and altered society at the time. (Charlotte Perkins Gilman and the Feminization ofRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman904 Words   |  4 Pagescom/us/definiton/americaneglish/rest-cure?q=rest+cure). Charlotte Perkins Gilman wrote The Yellow Wallpaper as a reflection of series of events that happened in her own life. Women who fought the urge to be the typical stereotype were seen as having mental instabilities and were considered disobedient. The societal need for women to conform to the standards in the 1800s were very high. They were to cook, clean and teach their daughters how to take care of the men. Gilman grew up without her father and she vowedRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman999 Words   |  4 Pages â€Å"The Yellow Wallpaper† is a story of a woman s psychological breakdown, which is shown through an imaginative conversation with the wallpaper. The relationship between the female narrator and the wallpaper reveals the inner condition of the narrator and also symbolically shows how women are oppressed in society. The story, read through a feminist lens, reflects a woman s struggle against the patriarchal power structure. In the â€Å"The Yellow Wallpaper†, Charlotte Perkins Gilman uses the wallpaperRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman Essay1208 Words   |  5 Pagesthat wallpaper as I did?† the woman behind the pattern was an image of herself. She has been the one â€Å"stooping and creeping.† The Yellow Wallpaper was written by Charlotte Perkins Gilman. In the story, three characters are introduced, Jane (the narrator), John, and Jennie. The Yellow Wallpaper is an ironic story that takes us inside the mind and emotions of a woma n suffering a slow mental breakdown. The narrator begins to think that another woman is creeping around the room behind the wallpaper, attemptingRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman846 Words   |  4 PagesThe dignified journey of the admirable story â€Å"The Yellow Wallpaper† created by Charlotte Perkins Gilman’s, gave the thought whether or not the outcome was influenced by female oppression and feminism. Female oppression and feminist encouraged a series of women to have the freedom to oppose for their equal rights. Signified events in the story â€Å"The Yellow Wallpaper† resulted of inequality justice for women. Charlotte Perkins Gilman gave the reader different literary analysis to join the unjustifiableRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman1704 Words   |  7 PagesEscaping The Yellow Wallpaper Charlotte Perkins Gilman (1860-1935) whom is most acclaimed for her short story The Yellow Wallpaper (1891) was a women’s author that was relatively revolutionary. Gilman makes an appalling picture of captivity and confinement in the short story, outlining a semi-personal photo of a young lady experiencing the rest cure treatment by her spouse, whom in addition to being her husband was also her therapist. Gilman misused the rest cure in The Yellow Wallpaper to alarm other The Yellow Wallpaper By Charlotte Perkins Gilman - 1472 Words â€Å"The Yellow Wallpaper,† written by Charlotte Perkins Gilman in 1892, is a great example of early works pertaining to feminism and the disease of insanity. Charlotte Gilman’s own struggles as a woman, mother, and wife shine through in this short story capturing the haunting realism of a mental breakdown.The main character, much like Gilman herself, slips into bouts of depression after the birth of her child and is prescribed a ‘rest cure’ to relieve the young woman of her suffering. Any use of the mind or source of stimulus is strictly prohibited, including the narrator’s favorite hobby of writing. The woman’s husband, a physician, installs into his wife that the rest treatment is correct and will only due harm if not followed through. This type of treatment ultimately drives the woman insane, causing her to envision a woman crawling behind the yellow wallpaper of her room. Powerlessness and repression the main character is subject to crea tes an even more poignant message through the narrator’s mental breakdown. The ever present theme of subordination of women in â€Å"The Yellow Wallpaper† is advanced throughout the story by the literary devices of symbolism, imagery, and allegory. The symbolism of multiple aspects of â€Å"The Yellow Wallpaper† help to make the reader understand the subordination of women and the heinousness of such subordination. Moonlight is the first symbolism one can see the prominence of. The moon has long been a symbol of the woman as with earlyShow MoreRelatedThe Yellow Wallpaper By Charlotte Perkins Gilman885 Words   |  4 Pagesbeen a stigma around mental illness and feminism. â€Å"The Yellow Wallpaper† was written by Charlotte Perkins Gilman in the 1900’s. â€Å"The Yellow Wallpaper† has many hidden truths within the story. The story was an embellished version her own struggle with what was most likely post-partum depression. As the story progr esses, one can see that she is not receiving proper treatment for her depression and thus it is getting worse. Gilman uses the wallpaper and what she sees in it to symbolize her desire to escapeRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman846 Words   |  4 PagesHumans are flawed individuals. Although flaws can be bad, people learn and grow from the mistakes made. Charlotte Perkins Gilman’s short story, â€Å"The Yellow Wallpaper†, gives one a true look at using flaws to help one grow. Gilman gives her reader’s a glimpse into what her life would have consisted of for a period of time in her life. Women were of little importance other than to clean the house and to reproduce. This story intertwines the reality of what the lives of woman who were considered toRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman1362 Words   |  6 Pagesas freaks. In the short story â€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman, both of these el ements are present. Gilman did a wonderful job portraying how women are not taken seriously and how lightly mental illnesses are taken. Gilman had, too, had firsthand experience with the physician in the story. Charlotte Perkins Gilman s believes that there really was no difference in means of way of thinking between men or women is strongly. â€Å"The Yellow Wallpaper† is a short story about a woman whoRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman1547 Words   |  7 PagesCharlotte Perkins Gilman s career as a leading feminists and social activist translated into her writing as did her personal life. Gilman s treatment for her severe depression and feelings of confinement in her marriage were paralleled by the narrator in her shorty story, The Yellow Wallpaper. Charlotte Perkins Gilman was born in 1860 in Hartford, Connecticut. Her parents, Mary Fitch Perkins and Fredrick Beecher Perkins, divorced in 1869. Her dad, a distinguished librarian and magazine editorRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman2032 Words   |  9 Pagesâ€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman is a poem about women facing unequal marriages, and women not being able to express themselves the way they want too. Charlotte Perkins Gilman was born in 1860, and died in 1935. This poem was written in 1892. When writing this poem, women really had no rights, they were like men’s property. So writing â€Å"The Yellow Wallpaper† during this time era, was quite shocking and altered society at the time. (Charlotte Perkins Gilman and the Feminization ofRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman904 Words   |  4 Pagescom/us/definiton/americaneglish/rest-cure?q=rest+cure). Charlotte Perkins Gilman wrote The Yellow Wallpaper as a reflection of series of events that happened in her own life. Women who fought the urge to be the typical stereotype were seen as having mental instabilities and were considered disobedient. The societal need for women to conform to the standards in the 1800s were very high. They were to cook, clean and teach their daughters how to take care of the men. Gilman grew up without her father and she vowedRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman999 Words   |  4 Pages â€Å"The Yellow Wallpaper† is a story of a woman s psychological breakdown, which is shown through an imaginative conversation with the wallpaper. The relationship between the female narrator and the wallpaper reveals the inner condition of the narrator and also symbolically shows how women are oppressed in society. The story, read through a feminist lens, reflects a woman s struggle against the patriarchal power structure. In the â€Å"The Yellow Wallpaper†, Charlotte Perkins Gilman uses the wallpaperRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman Essay1208 Words   |  5 Pagesthat wallpaper as I did?† the woman behind the pattern was an image of herself. She has been the one â€Å"stooping and creeping.† The Yellow Wallpaper was written by Charlotte Perkins Gilman. In the story, three characters are introduced, Jane (the narrator), John, and Jennie. The Yellow Wallpaper is an ironic story that takes us inside the mind and emotions of a woma n suffering a slow mental breakdown. The narrator begins to think that another woman is creeping around the room behind the wallpaper, attemptingRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman846 Words   |  4 PagesThe dignified journey of the admirable story â€Å"The Yellow Wallpaper† created by Charlotte Perkins Gilman’s, gave the thought whether or not the outcome was influenced by female oppression and feminism. Female oppression and feminist encouraged a series of women to have the freedom to oppose for their equal rights. Signified events in the story â€Å"The Yellow Wallpaper† resulted of inequality justice for women. Charlotte Perkins Gilman gave the reader different literary analysis to join the unjustifiableRead MoreThe Yellow Wallpaper By Charlotte Perkins Gilman1704 Words   |  7 PagesEscaping The Yellow Wallpaper Charlotte Perkins Gilman (1860-1935) whom is most acclaimed for her short story The Yellow Wallpaper (1891) was a women’s author that was relatively revolutionary. Gilman makes an appalling picture of captivity and confinement in the short story, outlining a semi-personal photo of a young lady experiencing the rest cure treatment by her spouse, whom in addition to being her husband was also her therapist. Gilman misused the rest cure in The Yellow Wallpaper to alarm other

William Shakespeare s Sonnet 18 - 1311 Words

Shakespeare’s â€Å"Sonnet 18† is, on the surface, another one of Shakespeare’s poems that praises the endless and otherworldly beauty of a nameless woman, lamenting that Death will eventually take it, as he takes everything. However, there is more to this sonnet than it seems. While the aforementioned description is true, the rhyming couplet coupled with Shakespeare’s trademark mastery of language and wordplay create a completely different reading experience. It is its own self-fulfilling prophecy, as the promise to immortalize the sonnet’s subject’s beauty is upheld by the mere existence and continued readings of the poem. The first quatrain is straightforward praise of the lady’s beauty. Acting like a man wooing a lady by offering her a compliment, the sonnet’s first line is a polite introduction to the rest of the admiration. At the beginning, Shakespeare plays down his poetic ability, saying that he can compare this lady to a summer’s day, but his words are inefficient. Her beauty cannot be captured by words alone, and it is impossible to compare her to a summer’s day, for she far surpasses the very idea of peak natural beauty. This is a stark contrast to the end of the sonnet where he lauds and praises his own writing, saying that her beauty itself is not self-preserving, it is his poem that will allow her beauty and him along with it to live forever. The powerful imagines of buds being shaken by harsh winds suggest that summer itself has a delicate side, and that itShow MoreRelatedWilliam Shakespeare s Sonnet 182829 Words   |  12 Pagesrespective poems, the poets explore love in various forms. In Sonnet 116 we see love as pure, immeasurable and immortal; William Shakespeare continues this conceit in Sonnet 18 too. Within My Last Duchess, love explores the submissive and possessive side effects of being completely infatuated, which similarly links with La Belle, however instead of pa triarchal power, domination is shown through a woman. First Love is comparable to both Sonnets, in which love is portrayed passionately, presenting realRead MoreWilliam Shakespeare s Sonnet 181231 Words   |  5 PagesShakespearean sonnets are famous for conveying the most famous of love poems; they consist of three quatrains that are written in iambic pentameter. Shakespeare deviates from the regular iamb pattern of one unstressed syllable followed by a stressed syllable to represent the effect of time and how it is limited by mortality. William Shakespeare’s Sonnet 18 illustrates the theme of immortalization and how Shakespeare eternally captures his love for poetry. It is in his ability to immortalize hisRead MoreWilliam Shakespeare s Sonnet 181692 Words   |  7 Pages â€Å"Sonnet 18† may be the most famous lyric poem in English. Among Shakespeare’s works, only lines such as â€Å"To be or not to be† and â€Å"Romeo, Romeo, wherefore art thou Romeo?† are better-known. On the surface, this poem is a statement of praise about the beauty of the speaker’s love interest, but when you look closely you can see how the speaker is actually praising himself for his skills. This is also Shakespeare’s first poem in the sonnets that doesn’t explicitly encourage having children. The procreationRead MoreWilliam Shakespeare s Sonnet 18 And 130900 Words   |  4 Pages(Line 1). These are both two of the famous lines from William Shakespeare’s sonnet 18 and 130. William Shakespeare was an intelligent English playwright, poet, and dramatist during the late sixteenth and early seventeenth centuries. He is known as one of the greatest playwrights of all time. Sonnet 18 and 130 are two of Shakespeareâ€℠¢s most famous poems. Sonnet 18 is a love poem about how he compares the woman’s love to a summer’s day. Sonnet 130 has a different approach. It is still a comparisonRead MoreAnalysis Of William Shakespeare ´s Sonnet 18 And Percy Shelleys Ozymandias994 Words   |  4 Pagesbeen at the epicenter of many great works. Both William Shakespeare’s Sonnet 18 and Percy Shelley’s Ozymandias discuss love for one’s self. Although both poets utilize figurative language to describe how love can be represented, they do so in very different ways. Shakespeare employs nature to act as a symbol for the love of life. In contrast, Shelley implements metaphor and allusion to demonstrate how love is finite. William Shakespeare’s Sonnet 18 is a love note to a young man. It was common duringRead MoreWilliam Shakespeare and Edmund Spenser771 Words   |  4 Pagesworks of William Shakespeare and Edmund Spenser it is clear that some similarities are apparent, however the two poets encompass different writing styles, as well as different topics that relate to each other in their own unique ways. In Shakespeare’s â€Å"Sonnet 18† and Spenser’s â€Å"Sonnet 75†, both poets speak of love in terms of feelings and actions by using different expressive views, allowing the similar topics to contain clear distinctions. Although Edmund Spenser’s â€Å"Sonnet 75† and William Shakespeare’sRead MoreComparing And Contrasting Two Sonnets1141 Words   |  5 Pages Comparing and Contrasting Two Sonnets ‘Sonnet 116’ by William Shakespeare and ‘What Lips My Lips Have Kissed, And Where, And Why† by Edna St. Vincent Millay are both sonnets that discuss companionship and a glimpse of each poet’s experiences. In ‘Sonnet 116’, Shakespeare illustrates how capability is weakened by its metaphysical stereotype and ideals such as, love, while on the contrary, in ‘What Lips My Lips Have Kissed, And Where, And Why† Millay feeds on the chaos between the idealRead MoreDifferent Versions Of Shall I Compare Thee And A Summer s Day?967 Words   |  4 PagesTwo Versions of Shall I Compare Thee to a Summer’s Day? William Shakespeare was the original author of the famous sonnet â€Å"Shall I Compare Thee to a Summer’s Day?†. Shakespeare’s intentions for writing this poem was to compare his beloved to a Summer’s Day. Shakespeare wrote and published this original version of Sonnet 18 in 1609, but was rewritten in the early 1900’s by Howard Moss. Shakespeare s sonnets were published only once in his lifetime. For nearly two centuries after their first appearanceRead MoreLove in Shakespeares Sonnets 18 and 130 Essay703 Words   |  3 PagesAlmost four hundred years after his death, William Shakespeares work continues to live on through his readers. He provides them with vivid images of what love was like during the 1600s. Shakespeare put virtually indescribable feelings into beautiful words that fit the specific form of the sonnet. He wrote 154 sonnets; all of which discuss some stage or feature of love. Love was the common theme during the time Shakespeare was writing. However, Shakespeare wrote about it in such a way that captivatedRead MoreThe Sonnet By Sir Thomas Wyatt1167 Words   |  5 Pagesthere are many different types of groups within poetry. There are various types of poetry -- which include the sonnet. The sonnet was introduced by an Italian poet named Francesco Petrarch (1304-1374) who introduced the creation in the 13th century (Applebee 295). He wrote over 300 love sonnets, a great number of them were dedicated to a woman named Laura. Centuries passed in which sonnets were not as popular; his work was later rediscovered by two lovelorn poets. Their names were Sir Thomas Wyatt

Financial Statement Analysis of Square Pharmaceuticals Ltd free essay sample

? University of Dhaka Faculty of Business Studies Department of Finance Course Title: Financial Accounting and Reporting Course Code: F – 504 Submitted By: Sifat Monjur Shamrat Roll: 24040 Submitted To: Samia Sultana Tani Assistant Professor Department of Finance Faculty of Business Studies University of Dhaka Date of Submission: Sunday, August 18, 2013 August 18, 2013 To Samia Sultana Tani Assistant Professor Department of Finance Faculty of Business Studies University of Dhaka Sub: Financial ration analysis from financial statement of a company. Dear Madam, I am pleased to submit the Term paper that you have assigned. My assignment was on â€Å"Ratio Analysis from financial statement of a reputed company†. I hope and believe that you will be kind enough to consider any types of mistakes that occurred at the time of preparing this proposal. Thank you. Yours sincerely, Sifat Monjur Shamrat Roll : 24040 Executive Summary A few comments on the organization and content of the report may be helpful to reader. We will write a custom essay sample on Financial Statement Analysis of Square Pharmaceuticals Ltd or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In doing so, we realize that some topics may be more important to some reader then to other. For that reason we some advanced material (e. g. questionnaires) appears in appendices. Our goal is to help the reader who must compare financial position of these two companies. First we focused on the essential element of this report. We have included here the introduction of this report, objectives of the report, findings, methodology, so that the reader can get ideas easily. The second part is very important from the sense of this report. Here we have given our recommendation of the report. We have tried out level best to give the commendation neutrally. It also contains the conclusion of this report. Contents: Topic Page Introduction 1 Objective of the Report 1 Limitation of the Study 1 Literature 2 Analysis 4 Summary and Conclusion 11 Introduction: Financial Statement includes the Balance Sheet, Income statement and other statement which determine the company’s performance. Financial ratio analysis is the calculation and comparison of ratios which are derived from information in company’s financial statements. Financial ratios are the analyst’s microscope. It allowed them to get a better view of the firm’s financial health than just looking at the raw financial statements. Objective of the Report This term paper is prepared under submitted as a major requirement of the Financial Accounting Course. Financial Accounting provides the facts needed to make informed economic as well as operational control. Limitation of the Study Limitation of the study is about: a) Based on only secondary source of data b) Time bound restrict me for further research on the topic c) There is not possible to analyze every ratio of the financial statement Literature: Financial Ratio: Financial ratios are useful indicators of a firm’s performance and financial situation. Financial ratios can be used to analyze trends and to compare the firm’s financials to those of other firms. Current Ratio Current ratio is the ratio of current assets of a business to its current liabilities. It is the most widely used test of liquidity of a business and measures the ability of a business to repay its debts over the period of next 12 months. Current ratio is calculated using the following formula: Current Ratio = Current Assets Current Liabilities Receivables Turnover Ratio An accounting measure used to quantify a firms effectiveness in extending credit as well as collecting debts. The receivables turnover ratio is an activity ratio, measuring how efficiently a firm uses its assets. Receivables turnover ratio = Net receivable sales/ Average accounts receivables Inventory Turnover A ratio showing how many times a companys inventory is sold and replaced over a period. The days in the period can then be divided by the inventory turnover formula to calculate the days it takes to sell the inventory on hand or inventory turnover days. Inventory Turnover = Cost of Goods Sold Average Inventory Asset Turnover : The amount of sales generated for every dollars worth of assets. It is calculated by dividing sales in dollars by assets in dollars. Asset Turnover Ratio = Net Sales Average Total Assets Return On Asset: An indicator of how profitable a company is relative to its total assets. ROA gives an idea as to how efficient management is at using its assets to generate earnings. ROA = Annual Net Income Average Total Assets Return On Equity: The amount of net income returned as a percentage of shareholders equity. Return on equity measures a corporations profitability by revealing how much profit a company generates with the money shareholders have invested. ROE = Annual Net Income Average Stockholders Equity Square Pharmaceuticals Ltd. Balance Sheet As on 31. 03. 2009 As on 31. 03. 2008 As on 31. 03. 2007 Non-Current assets 9,407,730,001 8,291,290,984 6,804,429,292 Property, Plant and Equipment-Carrying Value 4,899,679,832 4,088,432,171 3,531,003,509 Capital Work-in-Progress 591,114,649 481,239,419 Investment – Long Term (at Cost) 4,508,050,169 3,611,744,164 2,792,186,364 Current Assets 3,843,512,855 4,411,836,436 3,682,510,712 Inventories 2,098,755,231 2,026,736,322 1,544,191,798 Trade Debtors 477,562,002 360,245,646 322,864,637 Advances, Deposits and Prepayments 260,330,162 288,806,440 236,455,395 Investment in Marketable Securities (at Cost) 20,250,000 20,250,000 20,250,000 Short Term Loan 693,157,720 1,510,502,334 1,418,893,703 Cash and Cash Equivalents 293,457,740 205,295,694 139,855,179 TOTAL ASSETS 13,251,242,856 12,703,127,420 10,486,940,004 Shareholders’ Equity 9,949,397,634 8,417,040,705 7,333,257,612 Share Capital 1,207,224,000 894,240,000 596,160,000 Share Premium 2,035,465,000 2,035,465,000 2,035,465,000 General Reserve 105,878,200 105,878,200 105,878,200 Tax Holiday Reserve 1,101,935,237 1,101,935,237 1,101,935,237 Retained Earnings 5,498,895,197 4,279,522,268 3,493,819,175 Non-Current Liabilities 660,976,668 785,241,612 598,116,106 Long Term Loans – Secured 449,757,608 602,584,615 492,569,379 Deferred Tax Liability 211,219,060 182,656,997 105,546,727 Current Liabilities 2,640,868,554 3,500,845,103 2,555,566,286 Short Term Bank Loans 1,534,345,782 2,669,693,184 1,818,777,878 Long Term Loans – Current Portion 295,590,601 297,002,646 225,176,449 Trade Creditors 124,222,699 100,953,258 60,601,743 Liabilities for Expenses 69,573,702 32,290,235 24,565,248 Liabilities for Other Finance 617,135,770 400,905,780 426,444,968 TOTAL EQUITY AND LIABILITIES 13,251,242,856 12,703,127,420 10,486,940,004 Square Pharmaceutical Ltd Income Statement For the year ended 31-03-09 For the year ended 31-03-08 For the year ended 31-03-07 NET TURNOVER 9,820,796,568 8,257,843,739 7,500,811,349 Less: COST OF GOODS SOLD 5,672,565,973 4,856,061,933 4,268,447,662 GROSS PROFIT 4,148,230,595 3,401,781,806 3,232,363,687 Less: Operating Expenses 1,779,793,368 1,692,475,988 1,406,611,448 PROFIT FROM OPERATIONS 2,368,437,227 1,709,305,818 1,825,752,239 Other Income 665,520,915 604,628,504 220,144,368 Less: Financial Expenses 397,135,963 351,868,423 236,845,084 NET PROFIT BEFORE WPPF 2,636,822,179 1,962,065,899 1,809,051,523 Less: Allocation for WPPF 125,562,961 93,431,709 86,145,311 NET PROFIT BEFORE TAX 2,511,259,218 1,868,634,190 1,722,906,212 Less: Provision for Income Tax 592,644,226 409,660,827 347,984,083 Less: Provision for Deferred Income Tax 28,562,063 77,110,270 71,679,289 NET PROFIT AFTER TAX 1,890,052,929 1,381,863,093 1,303,242,840 Earnings Per Share (EPS) 156. 56 114. 47 145. 74 1. Current ratio: Current Assets (2008-2009): Cash and Cash Equivalence + Inventories + Trade Debtor + Advance, Deposits and Payment + Investment at Marketable Securities (at cost) + Short Term Loan = 293,457,740 +2,098,755,231 + 477,562,002 + 260,330,162 + 20,250,000 + 693,157,720 = 3,843,512,855 Current Assets (2007-2008): Cash and Cash Equivalence + Inventories + Trade Debtor + Advance, Deposits and Payment + Investment at Marketable Securities (at cost) + Short Term Loan = 205,295,694 + 2,026,736,322 + 360,245,646 + 288,806,440 + 20,250,000 + 1,510,502,334= 4,411,836,436 Current Assets (2006-2007): Cash and Cash Equivalence + Inventories + Trade Debtor + Advance, Deposits and Payment + Investment at Marketable Securities (at cost) + Short Term Loan = 139,855,179 + 1,544,191,798 + 322,864,637 + 236,455,395 + 20,250,000 + 1,418,893,703 = 3,682,510,712 Current Liability (2008-2009): Short Term Bank Loans + Long Term Loans – Current Portion + Trade Creditors + Liabilities for Expenses + Liabili ties for Other Finance = 1,534,345,782 + 295,590,601 + 124,222,699 + 69,573,702 + 617,135,770 = 2,640,868,554 Current Liability (2007-2008): Short Term Bank Loans + Long Term Loans – Current Portion + Trade Creditors + Liabilities for Expenses + Liabilities for Other Finance = 2,669,693,184 + 297,002,646 + 100,953,258 + 32,290,235 + 400,905,780 = 3,500,845,103 Current Liability (2006-2007): Short Term Bank Loans + Long Term Loans (Current Portion) + Trade Creditors + Liabilities for Expenses + Liabilities for Other Finance = 1,818,777,878 + 225,176,449 + 60,601,743 + 24,565,248 + 426,444,968 Table 1: Calculation of Current Ratio Year Current Assets (I) Current Liability (II) Current Ratio IV= I ? II 2009 3,843,512,855 2640868554 1. 46 2008 4,411,836436 3500845103 1. 26 2007 3682510712 2555566286 1. 44 Debt to Equity Ratio: Total Debt (2008-2009): Short Term Bank Loans + Long Term Loans – Current Portion + Trade Creditors + Liabilities for Expenses + Liabilities for Other Finance + Loan Term Loan (secured) + Deferred Tax Liability = 1,534,345,782 + 295,590,601 + 124,222,699 + 69,573,702 + 617,135,770 + 449,757,608 + 211,219,060 = 3301845222 Total Debt (2007-2008): Short Term Bank Loans + Long Term Loans – Current Portion + Trade Creditors + Liabilities for Expenses + Liabilities for Other Finance + Loan Term Loan (secured) + Deferred Tax Liability = 2,669,693,184 + 297,002,646 + 100,953,258 + 32,290,235 + 400,905,780 + 602,584,615 + 182,656,997 = 428,60,86715 Total Debt (2006-2007): Short Term Bank Loans + Long Term Loans – Current Portion + Trade Creditors + Liabilities for Expenses + Liabilities for Other Finance + Loan Term Loan (secured) + Deferred Tax Liability = 1,818,777,878 + 225,176,449 + 60,601,743 + 24,565,248 + 426,444,968 + 492,569,379 + 105,546,727 = 315,36,82392 Share holder’s Equity (2008-2009): Share Capital + Share Premium + General Reserve + Tax Holiday Reserve + Retain Earnings = 1,207,224,000 + 2,035,465,000 + 105,878,200 + 1,101,935,237 + 5,498,895,197 = 9,949,397,634 Shareholder’s Equity (2007-2008): Share Capital + Share Premium + General Reserve + Tax Holiday Reserve + Retain Earnings = 894,240,000 + 2,035,465,000 + 105,878,200 + 1,101,935,237 + 4,279,522,268 = 8,417,040,705 Shareholder’s Equity (2006-2007): Share Capital + Share Premium + General Reserve + Tax Holiday Reserve + Retain Earnings = 596,160,000 + 2,035,465,000 + 105,878,200 + 1,101,935,237 + 3,493,819,175 = 7,333,257,612 Table 2: Debt to Equity Ratio Year Debt (I) Equity (II) Debt to Equity Ratio III = I ? II 2009 3301845222 9949397634 0. 33 2008 4286086715 8417040705 0. 51 2007 3153682392 7333257612 0. 43 Receivable Turn Over: Annual Net Credit Sales: Assuming that all sales are on credit. 2008-2009: Gross Turnover – Value Added Tax = 11,366,597,928 – 1,545,801,360 = 9820796568 2007-2008: Gross Turnover – Value Added Tax = 9,565,715,902 – 1,307,872,163 = 8,257,843,739 2006-2007: Gross Turnover – Value Added Tax = 8,711,034,758 – 1,210,223,409 = 7,500,811,349 The practical data of the Square Pharmaceuticals Ltd. show the following results: Table 5: Receivable Turnover Ratio Year Net Sales (I) Receivable (II) Receivables Turnover Ratio III = I ? II 2009 9820796568 477562002 20. 56 2008 8257843739 360245646 22. 92 2007 7500811349 322864637 23. 23 Average Collection / Receivable Turnover in Days: This indicates the average number of days it takes a company to collect unpaid invoices. A ratio indicates that the company is having problems getting paid for service or products. The ratio is sometimes seasonally affected, rising during busy seasons, and falling during the off season. To account for this seasonality, the average accounts receivables (beginning + ending account receivables / 2) could be used instead. Average collection period can be determined by the following formula: Table 6: Average Collection Period Year Receivable Turnover (I) Average Collection Period II = 365 ? I 2009 20. 56 18 2008 22. 92 16 2007 23. 23 16 Inventory Turnover: Cost of Goods Sold: 2008-2009:Raw material consumed+ Packing Material Consumed+ Work in Process (opening) – Work in Process (ending) + Factory Overhead + Purchased of Finished Goods+ Finished Goods (Opening) – Finished Goods (ending) = 3,004,618,146 + 1,318,695,068 + 141,106,414 – 146,340,693+ 1,123,414,629 + 218,136,279+ 581,543,862 – 568,607,732 = 5,672,565,973 2007-2008: Raw material consumed+ Packing Material Consumed+ Work in Process (opening) – Work in Process (ending) + Factory Overhead + Purchased of Finished Goods+ Finished Goods (Opening) – Finished Goods (ending) = 2,770,478,855 + 1,144,141,207 + 119,969,662 – 141,106,414 + 874,353,806+ 211,761,614+ 458,007,065 – 581,543,862 = 4,856,061,933 2006-2007: Raw material consumed+ Packing Material Consumed+ Work in Process (opening) – Work in Process (ending) + Factory Overhead + Purchased of Finished Goods+ Finished Goods (Opening) – Finished Goods (ending) = 2,401,727,164 + 927, 381,432 + 108,390,739- 119,969,662 + 748,199,160 + 247,748,512 + 412,977,382 – 458,007,065) = 4,268,447,662 Inventory: 2008-2009: Raw Materials + Packing Materials + Work-in-Process + Finished Goods + Spares Accessories + Goods in Transit = 712,447,113 + 203,170,462 + 146,340,693 + 568,607,732 + 99,673,071 + 368,516,160 = 2,098,755,231 2007-2008: Raw Materials + Packing Materials + Work-in-Process + Finished Goods + Spares Accessories + Goods in Transit = 688,846,968 + 186,341,475 + 141,106,414 + 581,543,862 + 87,243,576 + 341,654,027 = 2,026,736,322 2006-2007: Raw Materials + Packing Materials + Work-in-Process + Finished Goods + Spares Accessories + Goods in Transit = 562,131,687 + 166,890,495 + 119,969,662 + 458,007,065 + 90,596,538 + 146,596,351 = 1,544,191,798 Table 7: Inventory Turnover Ratio Year Cost of Goods Sold (I) Inventory (II) Inventory Turnover ratio III = I ? II 2009 5672565973 2098755231 2. 70 2008 4856061933 2026736322 2. 40 2007 4268447662 1544191798 2. 76 Return On Equity (ROE): Net Profit After Tax: 2008-2009: Gross Profit – Operating Expense + Other Income – Fin ancial Expenses – Allocation for WPPF – Provision for income tax – Provision for deferred income tax = 4,148,230,595 – 1,779,793,368 + 665,520,915 – 397,135,963 – 125,562,961 – 592,644,226 – 28,562,063 = 1,890,052,929 2007-2008: Gross Profit – Operating Expense + Other Income – Financial Expenses – Allocation for WPPF – Provision for income tax – Provision for deferred income tax = 3,401,781,806 – 1,692,475,988 + 604,628,504 – 351,868,423 – 93,431,709 – 409,660,827 – 77,110,270 = 1,381,863,093 2006-2007: Gross Profit – Operating Expense + Other Income – Financial Expenses – Allocation for WPPF – Provision for income tax – Provision for deferred income tax = 3,232,363,687 – 1,406,611,448 + 220,144,368 – 236,845,084 – 86,145,311 – 347,984,083 – 71,679,289 = 1,303,242,840 Shareholder’s Equity: 2008-2009: Share Capital + Share Premium + General Reserve + Tax Holiday Reserve + Retain Earnings = 1,207,224,000 + 2,035,465,000 + 105,878,200 + 1,101,935,237 + 5,498,895,197 = 9,949,397,634 2007-2008: Share Capital + Share Premium + General Reserve + Tax Holiday Reserve + Retain Earnings = 894,240,000 + 2,035,465,000 + 105,878,200 + 1,101,935,237 + 4,279,522,268 = 8,417,040,705 2006-2007: Share Capital + Share Premium + General Reserve + Tax Holiday Reserve + Retain Earnings = 596,160,000 + 2,035,465,000 + 105,878,200 + 1,101,935,237 + 3,493,819,175 = 7,333,257,612 Table 12: Return On Equity Ratio Year Profit After Tax (I) Shareholder Equity (II) ROE III = I ? II 2009 1890052929 9949397634 0. 19 2008 1381863093 8417040705 0. 16 2007 1303242840 7333257612 0. 18 Summary and Conclusion Considering the entire financial ratio for the Square Pharmaceutical Ltd. we can say that at present the overall condition of the company is good. It had a mixed period from the year 2007 to 2009. It has decreasing tend in 2008 but then again went up in 2009. The company gross profit margin is stable at around 42% constant rate. Net profit margin was stable at 17% over 2007 – 2008 and showed an increasing trend in 2009 to reach 19%. But the company had a weak asset turnover ratio over this period. But we find that heir financial management is as stronger as required to attract large number of shareholders. At the end we can conclude that, the company has strong growth rate in recent years with a strong market reputation. But still the company should keep keen eyes in management operation to improve the financial condition.