Modern Views Challenge Traditional Views Essay example

Modern Views Challenge Traditional Views Previous generations thought they knew what was true and what was right. We know today that they were often wrong. The old authorities have lost their authority. Nothing is certain anymore. (a) Outline some textual, religious, ethical, or philosophical issues from your studies in which traditional views are challenged by modern views. In the early 1950s, questions like Does God really exist? werent even thought of. Theories such as Evolution or The Big Bang would have been considered as just a silly made up story or a pack of lies. Why?†¦show more content†¦The independence of these stories and sayings gave rise to scholars referring to them as units, or units of tradition. The recognition of different forms raised the question of how these unit structures developed in the way they did. Such a study is the essence of form criticism. The early church has also played a big part in the doubting society we have today. Form critics argue that these forms could be explained by examining the role of the early church in the transmission of the oral material. The Early church used the material to suit their needs and situations within the church community and the clergy, often taking the material out of its original context. Sitz im Leben (life situations) is the term used to refer to these possible early church circumstances. If then it is possible that the Early Church could have changed, rejected, selected, and adapted some material, how can every word of the gospels, or even the whole bible, be literally true. However it is not just the Early Church that could have changed their material. Redaction Critics take it one step further, and look at the synoptic writers not just as mere collectors or editors but also as creative gospel writers, using material for their own purposes. 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Airport Security A Security - 935 Words

Brandon Barstad Mr. Popko English IV 20 November 2014 Airport Security Airport security is a problem in the United States. As a nation we should improve airport security so that we don’t suffer terrorist attacks. One lack of airport security was 9/11. 9/11’s problem with security was that the people signed up to be airline pilots, but they were terrorists. Another was the shoe bomber. There the problem was at the time they never scanned the shoes for anything in them. Richard Reed is the one that did it had built a small bomb, put it in his shoe, then put the sole of the shoe over the bomb hiding it. Are we really screening enough to protect for attacks like these? Some people would say that we have too much security already or that we†¦show more content†¦Providing 100 percent screening of all checked baggage for explosives by December 31, 2002. In March 2003, TSA transferred from the Department of Transportation to the Department of Homeland Security which was created on November 25, 2002 by the Homeland Security Act of 2002 unifying the nation’s response to threats to homeland.†(TSA) The TSA (Transportation Security Administration) started to spend millions of dollars on equipment for 200 plus airports that they guard. The equipment includes metal detectors, full body scanners, baggage scanner for carry-on, and advanced imaging scanners for checked baggage. The TSA also made a no fly list. That list is based off of the FBI’s background checks that they do U.S. citizens. Now you must take your belt off to go through security and there are no liquids over 16 oz. If you don’t comply with security they will either thoroughly pat you down, interrogate you, or they will not let you fly. 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(Carraway) Although the TSA implemented

Financial Analysis Tesco PLC

Question: Discuss about the Report for financial analysis Tesco PLC? Answer: Introduction Tesco was founded by Jack Cohen in 1919 when he started selling daily commodities at a small stall in London. On the first day of business, Mr. Cohen made a profit of on 1 pound from sale of just 4 pounds. Company started to expand to sell more products in the 60s in even bigger stores. Company started selling its products online when it launched its website in 2000 that is Tesco.com. Additionally the company also expanded its product range by including items such as cosmetics, clothes and electronics. In 2009, company also entered into banking business. Financial Anlysis Return On equity Return on equity calculates the profit earned by the company with relation to investment made in the company. The ratio would assess that how efficiently the management of the company is utilizing its assets to earn profits and companys ability to properly allocate the assets to the specific projects. The company earned a Return on equity of 8.05% which grew by 50% to 12.19%. This would suggest that company is not utilizing its assets efficiently to earn profits by allocating assets to the projects which are profitable(Damodaran, n.d.). Additionally the assets may be more costly as there is an increase in expenses. This increase would be due to increased sales of the company or may be due to the falling prices of oil which would have reduced the transportation costs. Reduced transportation costs would have resulted in increased profit as compared the equity of the company. Return on capital employed Return on capital employed calculates the profit earned by the company with relation to the total assets of the company. The ratio would assess that how efficiently the management of the company is utilizing its assets to earn profits and companys ability to properly allocate the assets to the specific projects. The company earned a Return on capital employed of 6.9% which grew by 28% to 8.84%. This would suggest that company is not utilizing its assets efficiently to earn profits by allocating assets to the projects which are profitable(Kantila, 2011). Additionally the assets may be more costly as there is an increase in expenses.This increase would be due to increased sales of the company or may be due to the falling prices of oil which would have reduced the transportation costs. Reduced transportation costs would have resulted in increased profit as compared the equity of the company. Sales revenue to capital employed Sales revenue to capital employed calculates the sales revenue earned by the company with relation to the total assets of the company. The ratio would assess that how efficiently the management of the company is utilizing its assets to earn Sales revenue and companys ability to properly allocate the assets to the specific projects. The company earned Sales revenue to capital employed of 2.04% which grew by 4% to 2.14%. This would suggest that company is not utilizing its assets efficiently to earn sales by allocating assets to the projects which are profitable. Additionally the assets may be more costly as there is an increase in expenses. Companys increased sales revenue as compared to its capital due to increased marketing of the company. Additionally, companys sale also increased due to opening of new stores in the areas that had huge demand for consumer goods. Sales revenue per employee Sales revenue per employee calculates the sales revenue earned by the company with relation to the total employees of the company. The ratio would assess that how efficiently the management of the company is utilizing its human resources to earn Sales revenue and companys ability to properly allocate the HR to the specific projects. The company earned sales revenue per employee of 0.155% which grew by 3% to 0.16%. This would suggest that company is utilizing its assets efficiently to earn profits by allocating HR to the projects which are profitable. Companys increased sales revenue as compared to its capital due to increased marketing of the company. Additionally, companys sale also increased due to opening of new stores in the areas that had huge demand for consumer goods. Quick ratio Quick ratio assesses the companys position with respect to its liquid assets and short term liabilities. It assesses companys ability to pay its short term obligations with its liquid assets. Liquid assets are cash or those that can easily and immediately be converted to cash. In 2013 company had a quick ratio of 94% which decreased by 47% to 44%. This would suggest that that company does not have sufficient liquid assets to immediately meet its current financial obligation. Company currently has reasonably low quick ratio suggesting weak short term financial position. Companys low quick ratio would be mainly due to the fact that companys majority of the current assets are companys inventory. Since inventory is not considered as a liquid asset it wasnt taken into account in the calculation lowering the current assets and thus it resulted in low quick ratio. Current ratio Current ratio assesses the companys position with respect to its current assets and short term liabilities. It assesses companys ability to pay its short term obligations with its current assets. In 2013 company had a current ratio of 68% which decreased by 11% to 61%. This would suggest that that company has sufficient current assets to meets its current financial obligation. Company currently has reasonably low current ratio suggesting unhealthy short term financial position(Gryglewicz, n.d.). Such low current ratio would be due to the fact company might be selling its goods on high credit which would result in less available cash. Gearing ratio The gearing ratio assesses the financial leverage of the company to determine the financial risk that is being faced by the company. In 2013 company had a gearing ratio of 87% which increased by 9% to 96%.Such trend indicates that company is majorly funded through debt finances and faces huge financial risk due to such funding measures(Feld, Heckemeyer and Overesch, 2013). One of the reasons for increased gearing would be the expansion policy of the company. Company is rapidly growing by opening new stores in more demanding locations. These expansions required funding, which was then obtained through issuing new loan. Such actions increased companys debt and thus increased companys gearing. Interest cover Interest cover assesses the companys ability pay off its interest obligations when required by comparing its interest costs or expenses with the companys profit before tax and interests. It assesses how secure the company is financially. Company achieved an interest cover ratio of 3.76 times in 2013 which grew by 30% to 4.66 times in 2014. This trend would suggest that company earns more than required profits and such profits are enough to cover for companys financial obligations. Dividend Payout ratio Dividend payout ratio assesses the companys policy regarding dividend to be paid to its shareholders. However ideal payout ratio depends upon the expectations of the shareholders of the company. Some share holders might be expecting regular dividends to meet their regular expenditures. Where as some share holders expect the company to retain its earnings and expand to achieve capital gains for the value of shares. Company had a payout ratio of 85.42 in 2013 which fell by 24% in 2014 to 62.29%. The decrease in the payout ratio would be due to the expansion of the company and these retained earnings would have been utilized to fund the expansion. Price to earnings ratio Price to earnings ratio assesses companys perception in the market as compared to earnings by comparing companys market price of its share with the earning per share. Company had P/E ratio of 186 times which fell to 28 times in 2014. This was due to increase in the eps as expected by the market. Conclusion In accordance with the above financial ratios, it can be said that Tesco does not have adequate funds to meet the short term debt obligations since the quick ratio and current ratio indicates this fact as the current assets are lower than the current liabilities. The companys capital structure is dependent more on debt and less on equity funds due to which there could be numerous issues for Tesco which can definitely produce a more drastic impact on its operations and even on profits as well. However, Tesco has the ability to cover the interest expenses on the debt it owes and that is quite clear from the interest coverage ratio. References Damodaran, A. (n.d.). Return on Capital (ROC), Return on Invested Capital (ROIC) and Return on Equity (ROE): Measurement and Implications.SSRN Electronic Journal. Feld, L., Heckemeyer, J. and Overesch, M. (2013). Capital structure choice and company taxation: A meta-study.Journal of Banking Finance, 37(8), pp.2850-2866. Gryglewicz, S. (n.d.). Corporate Liquidity and Solvency.SSRN Electronic Journal. Kantila, D. (2011). A Survey of Pharmaceutical Companies with Respect to Return on Net Capital Employed.IJAR, 2(3), pp.12-13.