Financial Statement Analysis Project- Liz Clairborne Inc...

FINANCIAL STATEMENT ANALYSIS PROJECT LIZ CLAIRBORNE INC AND JONES APPAREL GROUP TABLE OF CONTENTS I. INTRODUCTION - 1 - II. HORIZONTAL ANALYSIS OF JONES APPAREL GROUP - 2 - III. SIGNIFICANT PERCENTAGE INCREASES - 3 - IV. FINANCIAL RATIO ANALYSIS - 5 - 1. Current Ratio - 5 - 2. Gross Margin Percentage - 6 - 3. Profit Margin Percentage - 6 - 4. Accounts Receivable Turnover and Days to Collect - 7 - 5. Allowance for Doubtful Accounts to Accounts Receivable - 8 - 6. Inventory Turnover Days to Sell - 8 - 7. Return on Equity - 9 - 8. Return on Assets - 10 - 9. Debt to Equity - 10 - 10. Times Interest Earned - 11 - V. INVENTORY COST FLOW - 12 - VI. DEPRECIATION METHODS - 12 - VII. LIABILITIES - 12 -†¦show more content†¦it |1176.2 |1239.4 |-63.2 |-5.10% | |Selling, general and administrative expenses |1069.2 |1100.4 |-31.2 |-2.84% | |Loss on sale of Polo Jeans Company business |0 |0 |0 |0.00% | |Trademark impairments |25.2 |88 |-62.8 |-71.36% | |Goodwill impairment |813.2 |78 |735.2 |942.56% | |Operating loss |-731.4 |-27 |-704.4 |2608.89% | |Interest income |7.5 |3.7 |3.8 |102.70% | |Interest expense and financing costs |49.1 |51.5 |-2.4 |-4.66% | |Gain on sale of stock in Rubicon Retail Limited |/ |/ |/ |/ | |Gain on sale of interest in Australian joint venture |0.8 |8.2

Khaled Hosseini s Kite Runner Essay - 1252 Words

Khaled Hosseini’s Kite Runner is a historical fiction depicting the grim reality of Afghanistan, the Soviet Union’s invasion of 1979, and those affected by the events. Hosseini provides a vivid rendition of turmoil in Afghanistan by telling the tale of the protagonist, Amir, and his struggles throughout his life. The events of the novel force Amir to flee war in Afghanistan and find safety in America. Eventually, however, Amir must return to Taliban-controlled Afghanistan in order to find redemption for his dark past. His return culminates into a run-in with members of the Taliban as he attempts to free Assef, a character that will ultimately lead Amir to complete atonement. Amir engages in a physical confrontation with the Taliban members and, although he is successful in his fight, the injuries he sustains are life-threatening. An orbital fracture, a split upper lip, a punctured lung, a few broken ribs, a ruptured spleen, and broken jaw. Amir’s injuries, however, represent more than the fight for Assef’s freedom; these injuries symbolize Amir’s negative past with his father, Baba, his childhood friend, Hassan, and himself and prove the necessity of both physical and mental healing. The smallest reminders of Amir’s past are his split upper lip and orbital fracture. Amir’s lip is split â€Å"clean down the middle†¦ like a harelip† (297) as he leaves his fight with members of the Taliban. This split serves as a physical connection between Amir and his childhood friend,Show MoreRelatedKhaled Hosseini s The Kite Runner1679 Words   |  7 Pages Khaled Hosseini was born in Kabul, Afghanistan, on March 4th 1965. Hosseini s homeland was the inspiration for his novel, The Kite Runner, which gave his readers a taste of what Afghanistan was before the brutal invasions of the Taliban. He spent his early childhood living in Tehran, Iran, where he befriended his family s cook. The unexpected frien dship between a young Afghan and a member of the Hazara ethnic group exposed Hosseini to the acts of injustice against minority groups in AfghanistanRead MoreAnalysis Of Khaled Hosseini s The Kite Runner 1256 Words   |  6 Pagesthe novel, ‘The Kite Runner’, by Khaled Hosseini, occur where authority has been mistaken for enormity. Baba s expectations out of Amir and his tactics of dominance towards making Amir into someone he desires, is the power, mistook as magnitude. Also, the element that baba was sexually convoluted with Ali s wife, but had the capacity to keep it concealed and buried for long, is the power, of power. Furthermore, how Amir takes advantage of him being superior in terms of society s perception, overRead MoreAnalysis Of Khaled Hosseini s The Kite Runner Essay1177 Words   |  5 PagesWith No Name (Yet) â€Å"As long as there is love and memory, there is no true death† (Cassandra Clare, Lady Midnight). In Khaled Hosseini’s The Kite Runner, this quote is proven to be true through the character of Hassan. Hassan s character and memory are kept alive through both the physicality and actions of his son, Sohrab, and his best friend and half-brother, Amir. Hosseini describes Hassan as having a perfectly round face, a face like a Chinese doll chiseled from hardwood: his flat, broadRead MoreAnalysis Of Khaled Hosseini s The Kite Runner 1019 Words   |  5 Pagesknows just how hard it is to forgive yourself in The Kite Runner by Khaled Hosseini. When Amir makes the decision to not speak up about Hassan he felt so much guilt that he wanted Hassan and Ali to leave, he regretted it instantly. Years later, Rahim khan called Amir and asked him to come back to Afghanistan where he found out Hassan was his half-brother. Amir finally forgave himself when he found a way to make up for his mistakes. Hosseini portrays Amir as a morally ambiguous character by his guiltRead MoreAnalysis Of Khaled Hosseini s The Kite Runner 2073 Words   |  9 Pagesexchanged cute heart necklaces or pendants or carved your names into a tree. In Khaled Hosseini s The Kite Runner, two kids, Amir, and Hassan seem to have a strong friendship, represented in their names carved into a pomegranate tree. However, Amir reveals weakness in their friendship when he betrays Hassan by not intervening when the town bully, Assef, sexually assaults Hassan. In Mindset: The New Psychology of Success, Carol S. Dweck describes two types of mindsets. One is the fixed mindset, which isRead MoreAnalysis Of Khaled Hosseini s The Kite Runner 1076 Words   |  5 Pages Shakespeare’s famous â€Å"to be or not to be?† enters the mind. In the case of The Kite Runner, readers examine a similar question: to betray or not to betray? In Khaled Hosseini’s The Kite Runner, different characters choose to either engage in or avoid betrayal due to personal motives, subsequently influencing their future. Sanaubar, Hassan’s mother, holds intense motivations to betray those closest to her. Hosseini reveals Sanaubar’s infidelity in a conversation between Rahim Khan and Amir, statingRead MoreReview Of Khaled Hosseini s Kite Runner Essay1386 Words   |  6 PagesI was on a plane when I finished reading Khaled Hosseini’s Kite Runner, but my public surroundings didn’t deter me from crying as I would have, snuggled under the covers in my bed. This book transported me to another world, with atrocities that I could never have imagined; and the worst part was that it is based on history. Literature like this has the power to convey themes and ideas through the stories and actions of characters. In his book How to Read Literature like a Professor, Thomas FosterRead MoreAnalysis Of Khaled Hosseini s The Kite Runner 966 Words   |  4 PagesMarch 2015 Like Father Like Son Khaled Hosseini, the author of The Kite Runner, uses irony repeatedly throughout the novel. Amir, the protagonist faces the unintended consequences from his actions. These situations are often ironic as they are the complete opposite of what Amir intended to do. Through the use of irony, Khaled Hosseini reveals the hidden similarities between fathers and sons, thus creating more emotion, value, and meaning to the novel. On the day of the kite tournament, Amir hopes bringingRead MoreAnalysis Of Khaled Hosseini s The Kite Runner 1230 Words   |  5 PagesHaunting Desires In Khaled Hosseini’s novel The Kite Runner, father son relationships, specifically that of Amir and Baba, contribute to the development of the plot as well as the development of the characters involved. It is evident throughout the novel that Amir’s sole desire is to obtain Baba’s love and acceptance. However, this desire ultimately motivates him to enact rash decisions that will haunt him in the future. What Amir does not know is that Baba is also secretly the father of HassanRead MoreAnalysis Of Khaled Hosseini s The Kite Runner 1516 Words   |  7 PagesAdrian Zialcita Mrs. Sheffield English 1A 10/30/15 All for One and None for All According to Merriam Webster, being selfish is â€Å"to have or show concern for only yourself and not for the needs or feelings of other people.† In Khaled Hosseini’s book, The Kite Runner, the character Amir goes through numerous hardships throughout the story. To overcome those challenges, he performs acts that directly caused harm to the other characters in the book. Most of the time, the struggles that Amir passes

Mcq International Payments Free Essays

1. In the case of a â€Å"sight draft† A. the draft acceptance is after the shipment of goods B. We will write a custom essay sample on Mcq International Payments or any similar topic only for you Order Now the draft is presented to the buyer for acceptance when the shipment has been made C. the risk for the importer consists in the disposal of the unpaid goods D. the goods are available to the buyer before payment 2. It is not a bank draft A. promissory note B. checks C. money orders D. bill of exchange E. documentary collections 3. B/E represents: A. unconditional order in writing to pay a specified amount of money to a specified person or to the bearer, upon presentation of the bill at a specified future date B. n order given to the bank in order to pay a specific amount to a person from the company current account against the presented bill C. an order given by a person to its bank in order to pay a specific amount directly in the beneficiary’s account D. a written promise to pay a determinate sum of money made between two parties 4. This is not a benefit for the importer when he use a payment based on the letter of credit: A. reliance on issuing bank’s credit rather than buyer’s B. documentary evidence that the ordered goods have been shipped on time C. payment deferred until goods are shipped and documents presented D. ssurance that necessary clearance documents will be provided 5. A clean L/C means that: A. the L/C can not be revoked without the specific permission of all parties involved, including the exporter B. the L/C is issued by a bank and confirmed by another, obligating both banks to honor drafts drawn in compliance C. the place where the payment is realized by the exporter bank D. the documents are presented without other additional documents or notifications 6. In the case of open account payment A. the goods available to buyers before payment B. the risk belongs to the importer C. the goods are shipped to a buyer with a strong guarantee of payment D. the goods are available to buyers after payment 7. â€Å"Consignment† means that: A. the exporter retains actual title to the goods that are shipped to the importer B. an order given to a bank in order to pay a specific amount to a person from the company current account C. the goods will not be shipped until the buyer has paid the seller D. the goods are shipped to a buyer without guarantee of payment 8. The chief advantage in case of advance payment is: A. no credit extension required B. apital tied up until sales; must establish distributor’s creditworthiness need political risk insurance in some countries; increased risk from currency controls C. if customer does not or cannot accept goods, goods remain at port of entry and no payment is due D. lowers customer resistance by allowing extended payment after receipt of goods 9. The difference between a P-note and B/E consists on: A. the amount of money is well determined B. the maker of a P-note to personally pay the payee rather than ordering a third party to do so C. the P-note is more secure than a B/E D. he issuer of a P-note is the exporter 10. The highest risk is in case of: A. sight draft B. time draft C. cash in advance D. revocable L/C E. open account 11. International payments A. require common payment procedures B. are always guaranteed by a different bank C. are less risky D. are more complex than local payments 12. Open account payments mean that: A. the exporter retains actual title to the goods that are shipped to the importer B. the goods will not be shipped until the buyer has paid the seller C. the goods are shipped to a buyer without guarantee of payment D. n order given to a bank in order to pay a specific amount to a person from the company current account 13. In the case of a letter of credit this is not an advantage for the exporter A. Reliance on issuing bank’s credit rather than buyer’ s B. Payment protection C. Rapid, local source of repayment, if payable at a local bank D. Payment deferred until goods are shipped and documents presented (use of funds) 14. â€Å"Check† means that A. the exporter retains actual title to the goods that are shipped to the importer B. the goods are shipped to a buyer without guarantee of payment C. n order given to a bank in order to pay a specific amount to a person from the company current account D. the goods will not be shipped until the buyer has paid the seller 15. This is not a problem when we pay using a letter of credit A. Stipulations concerning freight cost are unacceptable B. Price is insufficient due to Interest Rate C. Unexpected quantity of product D. Description of product insufficient or too detailed E. Shipping schedule is not met 16. The Red-Clause Letter of Credit it is used when A. the exporter, as beneficiary, offers its credit as security in order to finance the opening of a second credit B. beneficiary has the right to instruct the paying bank to make credit available to one or more secondary beneficiaries C. the bank on whom the draft is drawn commits to pay the face amount at maturity by stamping â€Å"Accepted† across the draft D. in case of an advance payment in favor of an exporter 17. The lowest risk is in case of A. cash in advance B. open account C. sight draft D. revocable letter of credit E. time draft 18. In the case of Documents against Acceptance A. the bank issues a commitment for a stated time period to pay a beneficiary a stated amount of money B. he buyer may only receives the title and other documents after paying for the goods C. the buyer signs a time draft for payment at a later date D. the buyer may receive the title and other documents after signing a time draft promising to pay at a later date 19. In international payments are not used A. payment instruments B. non – cash payments C. cash payments D. balanced payments E. payment techniques 20. Stand-by Letter of Credit is used A. shipping schedule is not met B. stipulations concerning freight cost are unacceptable C. when the export price is insufficient due to FX rate changes D. nly if the importer didn’t fulfill it’s obligations E. only if the exporter didn’t fulfill it’s obligations 21. â€Å"Cash in advance† means that A. the goods will not be shipped until the buyer has paid the seller B. the exporter retains actual title to the goods that are shipped to the importer C. an order given to a bank in order to pay a specific amount to a person from the company current account D. the goods are shipped to a buyer without guarantee of payment 22. In the case of Documents against Payment A. the bank issues a commitment for a stated time period to pay a beneficiary a stated amount of money B. he buyer may receive the title and other documents after signing a time draft promising to pay at a later date C. the buyer may only receives the titl e and other documents after paying for the goods D. the buyer signs a time draft for payment at a later date 23. â€Å"Money order† represents A. is a written promise to pay a determinate sum of money made between two parties B. an order given to a bank in order to pay a specific amount to a person from the company current account C. an order given by a person to its bank in order to pay a specific amount directly in the beneficiary’s account D. nconditional order in writing to pay a specified amount of money to a specified person or to the bearer, upon presentation of the bill or at a specified future date 24. It is not a document required in case of a letter of credit A. Bills of Lading B. Income statement C. Commercial Invoice D. Packing List E. Certificate of Origin 25. In the case of a â€Å"time draft† A. the goods are available to the buyer after payment B. the draft is accepted by buyer in the delivery moment of goods C. the time of payment is after the maturity of draft D. the draft acceptance is after the shipment of goods How to cite Mcq International Payments, Papers

Criminal Law Concept of Intersectionality †MyAssignmenthelp.com

Question: Discuss about the Criminal Law Concept of Intersectionality. Answer: Concept of Intersectionality Intersectionality is a sociological theory about how an individual faces multiple threats of discrimination under circumstance when their identities have common characteristics with minority of classes like gender, race, age, health, ethnicity and other characteristics. It is a feminist theory that commences from the premise that people live layered and multiple identities that is derive from history, social relations and the operation of power structure (Nowacki 2017). There are people who belong to several communities that are different from each other and they simultaneously experience privilege and oppression. For instance, a woman may be subjected to domestic violence yet be respected by medical professional. Intersectional analysis aims at addressing issues related to patriarchy, racism, class oppression and other discriminating systems leads to inequalities that forms the relative position of women. It considers social, political and historical contexts and recognizes distinct ive experience faced by the individuals resulting from various forms of identity (Paik 2017). Criminal Justice Contract of different populations The phrase culturally appropriate is usually used to define efforts made by institutions to communicate with a specific population by considering the cultural knowledge possessed by such specific population. The phrase in the context of criminal justice, refers to the following essential elements: it deals with the growing familiarity with the cultural knowledge and perspectives of certain populations; it further recognizes the blind spots of Western Culture; In the absence of inadequate power, culture is often perceived as neutral, thereby allowing the oppression system such as homophobia, sexism, ageism, racism that initially motivates the need for cultural competence to wane into the background. Aboriginals and Indigenous people Intersectionality emphasizes on particular policies, laws and processes that have an adverse impact on the life experiences of people with respect to disadvantage and identity. The policy makers often disregard the needs and circumstances of the Aboriginal women, which may have an adverse impact upon the communities and families of the indigenous people. In case of Royal Commission was established in 1989 subsequent to the deaths of 99 aboriginal people in prisons or in police custody between 1 Jan 1980 and 31 May 1989. Custodial deaths of aboriginals in large proportions, which often equals to the entire population, which is completely unacceptable and intolerable, had it taken place in the non-aboriginal community. This is because of over presentation of Aboriginal population in the custody as at the time of arrest, several aboriginals are arrested together. This issue is responded through the Aboriginal Justice Agreements that aims at recognizing the impact of the Aboriginals when they are dispossessed of their traditional lands and when they are taken apart from children or families. It identifies the devastating consequences that are faced by the aboriginals. The Victorias Aboriginal Justice Agreements enable the aboriginals to have easy access to mainstream services and such services shall consider the needs of the Koori Community. It further provides early intervention techniques and provides measures for preventing crime. Cognitive Impairments and Mental illness An intellectual disability refers to significant restrictions of a persons adaptive behavior and intellectual functioning. A mental illness is a health problem that affects how a person interacts and behaves with other people. A mental health problem also intervenes with the behavior and thoughts of a person but to an extent lesser than mental illness used as a reaction to the stress experienced by such persons. People suffering from cognitive impairments and/or mental illness commit minor offence such as the shoplifting, nuisances, trespassing at a higher rate than the normal people who are not suffering from mental illness or mental health problem. The people who suffers from disability are often denied accommodation programs and specialist support at the time when they are considered unfit to respond to criminal charges with which they are charged. On the contrary, they are detained in psychiatric facilities or in prisons for indefinite period irrespective of te fact whether they have actually committed a crime or not. Aboriginal women As discussed above that there is overrepresentation of aboriginal people in the prison system of Australia. It is a well-known fact that police usually target people who are considered as usual suspects in everyday street encounters for petty offences, which also include women. While the aboriginal women make up approximately 3 percent of the total female population in Australia, a considerable portion of women population are incarcerated in Australia (Rios, Carney and Kelekay 2017). It is normal for several indigenous women who are locked up in the prisons for commission of minor offences, to be in and out of the gaol. These women are usually less educated and younger as compared to women belonging to non-indigenous community who usually are employed or have children. In addition, the indigenous group often lacks housing and support after releasing from prison, which further leads to reoffending. Consequently, they lack access to the justice system and the prevalence of aboriginal c ustodial deaths results in lack of trust in the policing system of the country. Conclusion However, overrepresentation of aboriginals and people with cognitive impairments and mental illness experience the lowest level of services and their needs are disregarded. Criminal justice systems and their institutions have become effective containers used for controlling and capturing specific part of populations and deal with their problematic behavior. Further, public policies have ignored the lives of indigenous women and people with cognitive impairment and such public policies usually have an adverse impact upon the lives of such people. The value in engaging criminal justice from an intersectional point of view is that it enables to provide a better understanding of how several factors, which leads to oppression, operate synergistically. This would enable to differentiate between the aspects of criminal justice system that operates unfairly. The concept of intersectionality emphasizes on the particular policies and procedures including social, legal, that has an adverse impact on the life of people especially when such people have been subjected to inequality with respect to disadvantages and their identity. Bibliography Nowacki, J.S., 2017. An intersectional approach to race/ethnicity, sex, and age disparity in federal sentencing outcomes: An examination of policy across time periods.Criminology Criminal Justice,17(1), pp.97-116.law Paik, L., 2017. Critical perspectives on intersectionality and criminology: Introduction. Rios, V.M., Carney, N. and Kelekay, J., 2017. Ethnographies of Race, Crime, and Justice: Toward a Sociological Double-Consciousness.Annual Review of Sociology, (0).