Discipline In The Classroom: Past And Present Essay -- corporal punish

Order in the Classroom: Past and Present Since the commencement of study hall training, various sorts of disciplinary frameworks have been applied by instructors and other power figures in schools for the sole motivation behind controlling understudy conduct. These frameworks incorporate flogging, mental maltreatment or disregard, and emphatic discipline. Albeit two of these three subjects are unlawful as of now, they were all broadly utilized in schools the nation over a brief timeframe back. Flogging by and large can be characterized as the curse of agony or imprisonment as a punishment for an offense submitted by an understudy. During the time that beating was utilized by schools everywhere throughout the United States and Canada, guardians didn't have any state in school discipline. It was totally up to the school authority figures on the kind of discipline and the seriousness of the discipline given to the understudy. The study hall instructor had the most state in the issue since it was the instructor who generally controlled the discipline to the understudies. Along these lines, a few educators (who particularly preferred the possibility of physical discipline) exploited the minor rules set by the head to shield understudies from unreasonable physical beatings. These rules differed from school to class, however frequently included length, width and thickness of the paddle or some other weapon utilized, the measure of times the understudy might be struck by the weapon, and other minor insights concerning different sorts of physical discipline. The rundown of weapons that were worthy for instructors to utilize incorporate long: elastic hoses, calfskin lashes and belts, sticks, bars, straight pins, hard plastic sluggers, and bolts. On the off chance that at the time an educator didn't have his/her weapon, they would regularly turn to punching, kicking, slapping and shaking as approaches to stand out enough to be noticed. Other than these regular moves of discipline, other and regularly progressively difficult strategies were utilized by educators. Youngsters in a class for the learning impaired guaranteed that their educator, and her associate hit their heads into their work areas until certain understudies were oblivious, forced them, and even attempted strangulation. Another instructor shook hot tabasco sauce in the mouths of the inconvenient understudy and spread it in their appearances. At the point when guardians got some answers concerning this particular demonstration of cold-bloodedness, they we... ...hment. This incorporates working certain things out multiple times, to duplicating a page of a word reference for schoolwork. This is an all around unsavory activity, and is presumably one of the better frameworks utilized. All through all the distinctive control designs, every instructor must be certain yet harsh while rebuffing understudies. Verbal anxieties in private likewise may have a beneficial outcome on getting out of hand understudies. Of all the various sorts of order contemplated, Assertive control has the best outcomes on understudies. It has been demonstrated to be better at preventing understudies from inadmissible conduct, just as not harming them inwardly, or genuinely. Both Physical and psychological mistreatment have a very negative impact on understudies at that point, and the enthusiastic scars made last a life time. Book reference Jog, Lee and Marlene Canter. Decisive Discipline. Santa Clause Monica, CA: Lee Canter and Associates, 1992 Hyman, Irwin A. Understanding Writing and the Hickory Stick. Toronto: Lexington Books, 1990. McManus, Mick. Problematic Behavior in the Classroom. New York: Nichols Distributing, 1989. World Book Encyclopedia. Toronto: World Book Inc, 1991 version. pp.88- - 89

Edgar Allan Poe Essays (1992 words) - Edgar Allan Poe, Eliza Poe

Edgar Allan Poe In the Valley of the Shodows Edgar Allan Poe was conceived at 33 Hollis Street, Boston, Mass., on January 19, 1809, the child of neediness stricken entertainers, David, and Elizabeth (conceived Arnold) Poe. His folks were then filling a commitment in a Boston theater, and the appearances of both, along with their visits in different spots during their meandering professions, are to be evidently followed in the play bills of the time. Fatherly Ancestry The dad of the writer was one David Poe of Baltimore, Maryland, who had left the investigation of the law in that city to take up a phase profession as opposed to the longing of his family. The Poes had settled in America approximately a few ages before the introduction of Edgar. Their line is particularly followed back to Dring in the Parish of Kildallen, County Cavan, Ireland, and thereupon into the Parish of Fenwick in Ayrshire, Scotland. Subsequently they got from Scotch-Irish stock, with what hint of the Celtic is far fetched. The main Poes came to America around 1739. The quick fatherly predecessors of the writer arrived at Newcastle, Delaware, in 1748 or somewhat prior. These were John Poe and his significant other Jane McBride Poe who went to settle in eastern Pennsylvania. This couple had ten youngsters in their family, among them one David who was the granddad of the writer. David Poe wedded Elizabeth Cairnes, likewise of Scotch-Irish family line, at that point living in La ncaster, Pennsylvania, whence, at some point before the episode of the American Revolution they moved to Baltimore, Maryland. David Poe and his better half, Elizabeth Cairnes Poe, took the loyalist side in the Revolution. David was dynamic in driving the Tories out of Baltimore and was delegated Assistant Deputy Quartermaster, which implied that he was a nearby buying specialist of military supplies for the Revolutionary Army. He is said to have been of significant guide to Lafayette during the Virginia and Southern battles, and for this enthusiastic movement he got the graciousness title of General. His better half Elizabeth took a functioning part in making garments for the Continental Army. David and Elizabeth Poe (Sr.) had seven kids David, the oldest child, turning into the dad of the artist. Two sisters of David, Eliza Poe (a short time later Mrs. Henry Herring) and Maria Poe (later Mrs. William Clemm) go into the tale of the artist's life, the last especially, as she turned into his relative notwithstanding being his auntie. With her he lived from 1835 to 1849. Youthful David Poe was bound for the law, yet as recently referenced, he at long last left his local city to go on the stage. His first expert appearance occurred at Charleston, S. C., in December, 1803. An emotional notification of this exhibition in a nearby paper portrays David Poe as being incredibly timid while . . .His voice is by all accounts clear, sweet and variable; what its compass might be must be indicated when he acts over the top by tentativeness. His articulation appeared to be unmistakable and eloquent; and his face and individual are much in support of him. His size is of that pitch well fitted for general activity if his abilities ought to be fit to sock and buskin. . . . This is maybe the main direct proof surviving of the physical appearance of the artist's dad. No photos of him are known to exist. His dramatic forces were, best case scenario extremely restricted. He kept on playing in minor parts in different Southern urban communities and in January, 1806, wedded Elizabeth Arnold Hopkins, a youthful childless widow, additionally an on-screen character, whose spouse had kicked the bucket yet a couple of months prior. Elizabeth Arnold Poe became mother of Edgar Allan Poe. Maternal Ancestry The youthful widow whom David Poe wedded in 1806 had been conceived in England in the spring of 1787. She was the little girl of Henry Arnold, and Elizabeth Arnold (conceived Smith) the two on-screen characters at the Covent Garden Theater Royal, London. Henry Arnold passed on obviously around 1773. His widow kept on supporting herself and her youngster by acting and singing, and in 1796, taking her young girl with her, she came to America and arrived in Boston. Mrs. Arnold proceeded with her expert profession in America from the outset with extensive minor achievement. Either

LORD OF THE FLIES VOCABULARY Essays - English-language Films

Ruler OF THE FLIES VOCABULARY Equivalents/Antonyms One of the significant topics of Lord of the Flies is insidious. In the novel, fiendish includes dread, disdain, and offensiveness. The accompanying words, taken from the novel mirror that subject of wickedness. Each underlined word underneath is trailed by a definition, an equivalent, and a page (p.) and line (l.) number. Peruse the definition and the equivalent word, at that point allude in the novel to the page and line on which the word shows up. Peruse the definition and the equivalent, at that point allude in the novel to the page and line on which the word shows up. Peruse the sentence containing the word in the novel. At that point, in the space gave underneath the definition, change the sentence, subbing your own word(s) for the characterized word. Next, In the space to one side of each sentence, compose an antonym (word with a contrary significance) for each underlined word. 1. Hatred: harsh mentality or sentiments of an adversary; antagonistic vibe. (p. 15, l. 16) He jogged through the sand, persevering through the sun's perniciousness, crossed the stage and discovered his dispersed clothes.Friendship 2. Scared: to be made hesitant or apprehensive; undermined (p. 22, l. 12) He was alarmed by this formally dressed predominance and the random expert in Merridew's voice.Assured 3. Harsh: difficult to endure; domineering (p. 53, l. 3) The quiet of the timberland was more problematic than the warmth, and at this hour of the day there was not in any case the whimper of insects.Liberating 4. Pernicious: wishing insidiousness or damage to other people; angry (p. 78, l. 10) He took a gander at Jack. Affably 5. Disparaging: demonstrating disdain or hatred; scorning (p. 93, l. 34) The contemptuous giggling that rose had dread in it and condemnation.Assuring 6. Judgment: a curse of punishment; conviction (p. 94, l. 1) The mocking giggling that rose had dread in it and allegation. Acquitting 7. Overwhelming: causing apprehensive; to demoralize (p.132, l. 2) The word was excessively acceptable, excessively severe, excessively effectively scaring to be repeated.Encouraging 8. Derisively: demonstrating demeanor of uselessness; contemptuously (p. 137, l. 12) Go up and see, said Jack rudely, and no love lost. Integral 9. Quick: done in a tricky way; subtle (p. 151, l. 16) In the quiet, and remaining over the dry blood, they looked out of nowhere tricky. Apparent 10. Profane: obscene; horrible (p. 152, l. 13) Indeed, even the butterflies abandoned the open space where the nauseating thing smiled and dripped.Virtuous 11. Odious: nauseating, abhorrent; detestable (p. 168, l. 23) It was shouting out against the hostile commotion something about a body in the slope. Alluring 12. Truculent: brutal or savage; fierce (p. 196, l. 19) Savagely they settled each other yet kept simply out of battling separation. Tame 13. Hazard: risk of mischief or insidiousness; threat (p. 199, l. 32) Jack had sponsored directly against the clan and they were a strong mass of danger that bristled with spears.Safety Master OF THE FLIES - READING GUIDE QUESTIONS A) SECTION ONE (p. 7 - 62) (55 pages) Section 1 (p. 7 - 34) 1. Portray the setting of the story. The story is set during World War II at some point in the mid-forties on a tropical island some place in the South Pacific. Reference is made to the Atom Bomb and the island is tropical. 2. What Events prompted the young men's appearance on the island? The young men showed up on the island when their airplane was shot somewhere around foe military aircraft. Piggy says that when he peered out the window during the assault he saw blazes coming out of the wing. The young men each had an alternate school uniform, so they could have been a piece of a mass clearing to get away from the bomb. 3. For what reason couldn't Jack murder the pig? Jack says that the piglet got away from when he stopped to choose the best spot to stick it with his blade. The creator later expresses that every kid realized why Jack had not executed the piglet: on account of the monstrosity of the blade sliding and cutting into living substance; due to the intolerable blood. (p. 34 l. 2) 4. Who rises as pioneer of the gathering? Why? Ralph develops as the pioneer of the gathering, the boss. He was the first to hold an image of power (the conch). He is perhaps the most established young men and he united everyone when he sounded the conch. Part 2 (p. 35 - 51) 5. What force does the conch shell give the individual who holds it? The

Underrated Concerns About Help Paper Term Writing That You Should Read About

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The Nazi Observatory - 1093 Words

From the second Adolf Hitler become chancellor Germany become a darker place. Germany was humiliated after WWI and Hitler wanted the world to see that Germany isn’t weak and they weren’t to blame for their troubles. Hitler blamed the Jews and those who didn’t fit his â€Å"elite race†. He started a genocide and when the world reacted all they could do was save as many lives as they could for so many had already been lost. The nations of the world could have done so much more to prevent the genocide and if they couldn’t prevent it they could have stopped it sooner. But for several years the world remained a bystander. â€Å"The world will not be destroyed by those who do evil, but by those who watch them without doing anything.† –Albert Einstein†¦show more content†¦Indifference is as determined and as forcefully muscular as any blow.† –The Teacher’s Guide to the Holocaust. One is a bystander by choice. The y can stand up and do something or sit and watch. For years the world sat back and allowed Hitler to invade several countries, break the Treaty of Versailles, and massacre millions of people (â€Å"Bystander†). â€Å"The personification of the devil as the symbol of all evil assumes the living shape of the Jews.† –Adolf Hitler, Mein Kampf. Hitler told the German people that’s the Jews were their misfortune and they needed to be taken care off. First they lost their rights, then their jobs, their homes, the dignity, they independence, then their lives. Novel Guide stated that the U.S. only allowed a certain number of Central and Eastern Europeans into the country each year while Great Britain didn’t allow anyone into Palestine and limited the amount of entry permits. European democracies didn’t want to intervene for the Jewish problem was classified as an internal affair within the sovereign state. The world was anxious to establish a strong relationship with Germany and they didn’t want to cause any hostility with Germany (â€Å"Did the Western World Do Enough for the Jews in the Holocaust†). â€Å"For this reason man was created alone, to teach thee that whosoever destroys a single soul†¦ scripture imputes guilt to him as though he had destroyed a complete world;Show MoreRelatedEssay about Edwin Hubble Biography1056 Words   |  5 PagesUniversity of Chicago in 1914 to broaden his scholastic knowledge of astronomy, a field he then described as a calling. He studied at the Yerkes Observatory, and in 1917, received a doctorate in astronomy. During his term at Yerkes, Hubble met astronomer George Ellery Hale, founder of the Yerkes Observatory and the director of the Mount Wilson Observatory in Pasadena, California. Hale had heard of Hubble and invited him to join the Mount Wilson Staff. However, Hubbles enrollment in World War IRead MoreMidwich Essay- The Importance of Knowledge900 Words   |  4 Pagesthe minds of other and within the same gender they can talk with each other telepathically and share information that way. In the end, the main character, Gordon Zellaby lured the Children to a room, and bombed them. In the Holocaust, Hitler led the Nazi, and their allies in a bloody war against all Jewish people in Germany. Using many methods of death like gas chambers where poisonous gas would be released into an air tight room, concentration camps where people would starve to death, and bombingRead MoreMarriage Practices And Beliefs Have Changed Tremendously1738 Words   |  7 Pagesthey were lured on dates by ISIS members pretending to be gay, then kidnapped and held for ransom until their families paid. ISIS executed a man suspected of being gay in Tal Abyad city, in the northeast Syrian province of Hassakeh, the Syrian Observatory of Human Rights reported. Fighters threw him off the top of a building, and when he did not die, they beat him to death. ISIS militants a re seen blindfolding an elderly man accused of being gay earlier this year. Extremists later claimed the manRead MoreAn Influential Physicist Of The 20th Century1906 Words   |  8 Pageseventually led him to develop the special and general theories of relativity. In 1921, he won the Nobel Prize for physics for his explanation of the photoelectric effect and immigrated to the U.S. in the following decade after being targeted by the Nazis. Einstein is generally considered the most influential physicist of the 20th century, with his work also having a major impact on the development of atomic energy. With a focus on unified field theory during his later years, Einstein died on AprilRead MoreThe Effects Of Dark Matter On A Galaxy s Matter2021 Words   |  9 Pagesdefend him against Freeman Dyson’s accusations. Dyson called Zwicky’s ideas radical and extravagant. He called Zwicky prickly, arrogant, abrasive, and always ready to fight with his co-workers. His co-worker ev en accused Zwicky of calling Blaade a nazi and claiming he was going to kill Blaade. (Astronomy 1). Soon after, Fritz Zwicky began studying the Coma cluster, a cluster of galaxies with over a thousand galaxies, and recorded all his findings in a journal. He found that the galaxies were movingRead More Scientists Who Unlocked the Mysteries of the Universe Essay2798 Words   |  12 PagesIn 1570, Brahe’s uncle died and he inherited the entire estate, and an observatory was soon built. His first major discovery came on November 11, 1572, when he discovered a new star in the constellation of Cassiopeia. His discovery of the new star and his publication of his observations in â€Å" De nova stella â€Å" in 1573 marked a transformation from a Danish astronomer to a world-renowned scientist. He soon built a new observatory on the island of Hveen, which he equipped with all of the latest toolsRead MoreThe Space Race : A Struggle For Dominance Continued After World War II3096 Words   |  13 Pagesrisk of explosions† (Cadbury 10). Thanks to the work of Dr. Walter Thiel, t he new engine â€Å"produced about 56,000 pounds of thrust, seventeen times more powerful than any previous design† (Cadbury 10). In order to fund his dream of space, he joined the Nazi Party in 1937. With the invasion of Poland Underway, â€Å"research for the army assumed a new urgency† (Cadbury 10). The first testing for the A-4 rocket in 1942, ended in a midair explosion before it could reach the targeted area. â€Å"But by October 3Read MoreThe Space Race : The World War II3096 Words   |  13 Pagesrisk of explosions† (Cadbury 10). Thanks to the work of Dr. Walter Thiel, the new engine â€Å"produced about 56,000 pounds of thrust, seventeen times more powerful than any previous design† (Cadbury 10). In order to fund his dream of space, he joined the Nazi Party in 1937. With the invasion of Poland Underway, â€Å"research for the army assumed a new urgency† (Cadbury 10). The first testing for the A-4 rocket in 1942, ended in a midair explosion before it could reach the targeted area. â€Å"But by October 3Read MoreStalin: The Man of Steel Essay2019 Words   |  9 Pagesauthority, spreading Marxism, and distributing unauthorized reading material. After his expulsion, Djugasvilli spent several months looking for work. He ended up teaching middle class children school lessons, then later on working as a clerk in an observatory and even started editorial work at a socialist newspaper, known as â€Å"Brdzola Khma Vladimir†. In 1901, Djugasvilli joined the Social Democratic Labor Party. Soon after that Joseph left for Russia where he helped organize many revolutions and protestsRead MoreSok Notes Module 32689 Words   |  11 Pagesimportant part of culture since they provide guidelines for cultures. Science is the quest for truth however it does not provide a direct line towards the truth. Find examples of how culture used to influence science *example Galileo, Columbus and Nazi culture [Karl Brandt] other* Culture effects science occurs as a result of manipulating science. If society wants to obtain certain types of science basal, medical or technological applications, this will influence the type of scientific research

Women in Hills like White Elephants and The Yellow...

Through history women have fought for equal rights and freedom. This tension is derived from men; society, in general; and within a woman herself. In the nineteenth century, women in literature were often portrayed as submissive to men. Literature of this period often characterized women as oppressed by society, as well as by the male influences in their lives. This era is especially interesting because it is a time in modern society when women were still treated as second-class citizens. Two interesting short stories, Hills like White Elephants and The Yellow Wallpaper focus on a womans plight near the turn of the nineteenth century. Both authors, Hemmingway and Gilman, leave an open end to the stories and allow readers to create†¦show more content†¦Instructed to abandon her intellectual life and avoid stimulating company, she sinks into a still-deeper depression invisible to her husband, which is also her doctor, who believes he knows what is best for her. Alone in the ye llow-wallpapered nursery of a rented house, she descends into madness. Everyday she keeps looking at the torn yellow wallpaper. While there, she is forbidden to write in her journal, as it indulges her imagination, which is not in accordance with her husbands wishes. Despite this, the narrator makes entries in the journal whenever she has the opportunity. Through these entries we learn of her obsession with the wallpaper in her bedroom. She is enthralled with it and studies the paper for hours. She thinks she sees a woman trapped behind the pattern in the paper. The story reaches its climax when her husband must force his way into the bedroom, only to find that his wife has pulled the paper off the wall and is crawling around the perimeter of the room. Hills Like White Elephants and The Yellow Wallpaper are both about couples dealing with a delicate situation in a time when the power of men over women is obvious. The characters in both stories show that the man has more control and authority than the woman. Hills Like White Elephants demonstrates this through the use of the setting, time restrictions, and poor communication exhibited by the couple. In The YellowShow MoreRelatedHills Like White Elephants And The Yellow Wallpaper Comparisons1374 Words   |  6 PagesHills like White Elephants The Yellow Wallpaper Comparisons In comparison with Ernest Hemingway’s â€Å"Hills like White Elephants† and Charlotte Perkins Gilman’s â€Å"The Yellow Wallpaper†, both female’s thoughts and feelings are oppressed under the demanding obedience of the male. With this being the case, can the women in both stories honestly believe their truly happy with whom they want to spend their lives with? In these two short stories, the females are both being portrayed as characters thatRead MoreAnalysis Of The Book Hills Like White Elephants And Charlotte Perkins Gilman s The Yellow Wallpaper 1633 Words   |  7 Pages In comparison with Ernest Hemingwayn’s â€Å"Hills like White Elephants† and Charlotte Perkins Gilman’s â€Å"The Yellow Wallpaper†, both female’s thoughts and feelings are oppressed under the constant weight of their male supplements. With this being the case, are women truly happy with whom they are choosing to spend the rest of their lives? In both Hemingway and Gilman’s short stories, the females are both being portrayed as characters who capitulate to the demands of their male-orientated significantRead MoreBeing a male or a female is the most important determinant of the person’s directions and interests1700 Words   |  7 Pagessituation where men and women get together. Ernest Hemingway and Charlotte Perkins Gilman are two authors who succeed in illustrating the gender disparity in their stories â€Å"Hills like White Elephants† and â€Å"The Yellow Wallpaper.† Each one of them uses the story to depict men and w omen in certain ways. By analyzing those two works, the implied statement that the authors make about the behaviors and characteristics of each gender can be conceived. â€Å"Hills like White Elephants† is a story about a coupleRead More Love in The Yellow Wallpaper, Hlls Like White Elephants, and A Dolls House1706 Words   |  7 PagesThe Yellow Wallpaper, Hlls Like White Elephants, and A Dolls House True love is the love that everyone fantasizes about. It is the love that is unconditional and everlasting. Love is very hard to define since everybodys concept of love is different. However, in order to achieve a good relationship, people must have a well balanced power structure in their relationship, and good understanding and communication between them. In the stories, The Yellow Wallpaper,; Hills Like White ElephantsRead MoreErnest Hemingway s Hills Like White Elephants Essay1853 Words   |  8 Pagesoff into the sunset to live happily ever after; a tale as old as time. However, this isn’t a realistic portrayal of love. Real love is messy, complicated, and even unfair at times. Charlotte Perkins Gilman’s â€Å"The Yellow Wallpaper† (1892), and Ernest Hemingway’s â€Å"Hills like White Elephants† (1927) offers a more accurate portrayal of romantic functionality that is still applicable today as it was back then. Written in the pre-feminist move ment of the 1970s, these authors have provided a rich base ofRead MoreWomen s Rights Of Women2756 Words   |  12 PagesSince the beginning of time, women have been viewed as the â€Å"lesser half†. This can be seen as early as the creation of man (according to the Bible). Adam was created first and Eve was created from Adam’s rib. This action alone shows that women have been viewed as the subordinate to men. In this literature the idea present is a woman cannot be created without a man. Since men are viewed as the dominate, women have struggled and are still struggling to have equal rights. One way to really see the struggleRead MoreANALIZ TEXT INTERPRETATION AND ANALYSIS28843 Words   |  116 Pagesexplicitly dramatized or presented in an early scene or chapter. Some conflicts, in fact, are never made explicit and must be inferred by the reader from what the characters do or say as the plot unfolds (as, for example, in Ernest Hemingway’s â€Å"Hills Like Wh ite Elephants†). Conflict, then, is the basic opposition, or tension, that sets the plot in motion; it engages the reader, builds the suspense or mystery of the work, and arouses expectation for the vents that are to follow. The plot of the traditionalRead MoreProject Mgmt296381 Words   |  1186 PagesCulture awareness 1.4.4 Project offices 8.1.2 Continuous improvement 5.1 Requirements vs. actual [5.3] Chapter 17 Agile PM 6.1.2.2 Rolling wave This page intentionally left blank Project Management The Managerial Process The McGraw-Hill/Irwin Series Operations and Decision Sciences OPERATIONS MANAGEMENT Beckman and Rosenfield, Operations, Strategy: Competing in the 21st Century, First Edition Benton, Purchasing and Supply Chain Management, Second Edition Bowersox, Closs, and Cooper

Data Management in Cognitive Financial Systems †MyAssignmenthelp

Question: Discuss about the Data Management in Cognitive Financial Systems. Answer: Introduction Financial statement analysis is widely used technique for assessing the business organizationsfinancial performance and financial position. In financial statement analysis, ratio analysis is the tool that is used for the same. In this report, financial statements analysis by using ratio analysis of Elders Limited has been done. Various types of ratios have been calculated and interpretation of same has been done. Liquidity ratios, profitability ratio,solvency ratios, efficiency ratios has been calculated and analyzed in this report (Aggarwal Gupta, 2016). General meaning of ratios and information extracted from ratios of Elders Limited has been conducted in this report. In this report, ratio analysis of three consecutive three years i.e. 2014, 2015 and 2016 has been undertaken. Elders limited areone of the largest agriculture based or agribusiness organization in Australia.An Elder limited islisted atstock exchange of Australia as EDRSF and has been traded all over. Elders limited wereestablished in 1839and has been leading the rural business area since then. Currently size of Elders limited has reached to greater level of heights in terms of scopeand coverage of business operations. Current market of Elders limited includes Australia as well as other countries as well.Elders limited areengaged in providing agriculturalservices and various agricultural products. Financingservices to farmers, real estate and banking services, livestock and grain trading and many other products and services related to agriculturalsector. Particulars Formula 2016 2015 2014 Gross profit margin Gross profit / sales x 100 18.25 % 19.54 % 19.11 % Net profit margin Netprofit / sales x 100 3.15 % 2.54 % 0.21 % Gross profit margin is theprofitability ratio that is used to analyze primary profit earning ability of the business organization. Gross profit margin analyses sales revenue and gross profit earned during the reporting period. Gross profit margin is calculated in percentage terms and profit earning capacity from core business operations of the business entity can be analyzed by the same. In case of Elders Limited, gross profit marginhas shown adequate results during all three reporting years. Management of Elders Limited is able to earn higher level of sales revenue and able to control cost of sales during all three years (Salehi, Seraj Mohammadi, 2014). Gross profit marginof Elders Limited suggests stability in terms of earning capacity. Trend of gross profit margin has shown greater stability and ability of Elders Limited to maintain same level of sales revenue and control cost of sales effectively. Therefore it can be concluded that gross profit margin of Elders Limited has shown effective and attractive results in terms of their basic business operations. On the other hand, net profit margin or ratio is used to analyze cost management and cost control efficiencies of the business organization. Net profit margin is used by various stakeholders in decision making process related to various aspects. Net profit margin is mainly analyzed by banks, funds providers, and prospectiveinvestor, share holder and other external stakeholders. In case of Elders Limited, their net profit margin in all three years has shown adverse management or adverse control over cost or expenses. Net profit marginalso determines how stable and liquid business organization is and in this case Elders Limited has proved to be less attractive business organization (Wahlen Wieland, 2011).As compared toearning capacity of competitors Elders Limited has only able to generate 3.15% in latest financial years. Despite of higher gross margin, they has adverse profitabilitybecause of less efficient management as they are not able to control cost or expenses (Lam, 2009). EfficiencyRatio Particulars Formula 2016 2015 2014 Receivables Turnover Sales / Debtors x 365 4.36 times 4.32 times 4.72 times Asset Turnover Sales / Average assets 2.37 times 2.61 times 2.77 times Efficiency ratios are generally used for the analysis of how efficient business organization is, In terms of their business operations. Efficiency ratios are used to analyze business performance of the entity during the reporting period or financial year. Efficiency of business is mainly assessed from its working capital management and day to day business activities. Therefore in this case, receivables turnover and asset turnover ratios have been used. Receivable turnover ratio is used to analyze efficiency of the business organization in terms of debtor management. Receivable turnover ratio denotes time taken in collecting or turnaround receivable of the business organization during the reporting period. Receivable turnover ratio of Elders limited has shown adequate results as they are able to rotate or maintain cash conversion cycle at lower level in all three years (Bartlett, 2011).In all three years, Elders limited is able to maintain constant level of receivable turnover and this has supported management in maintaining liquidity in the working capital. Elders limited are able to turnaround or collect cash from debtors in less than 5 days. This shows efficiency in credit management and effective credit policy adoption. On the other hand, asset turnover ratio has been used that denotes asset utilization efficiency of business assets of the business organization. Since assets are procured to be used in business activities of the business organization. Therefore there shall be effective utilization of same in the business operations. In case of Elders Limited, asset utilization in the business operations has show great results. As their asset turnover ratio is more than 2 times in all three years. This denotes that business assets are used to earn sales revenue more than 2 times of total assets in all three years (Ribera et al., 2016). Liquidityratio Particulars Formula 2016 2015 2014 Current ratio Current assets / Current liabilities 1.13 times 1.09 times 1.01 times Quick ratio Quick assets / Current liabilities 0.83 times 0.77 times 0.73 times Liquidity in the business operations or in working capital management can be defined as the level of cash or cash equivalent maintained in order to meet current obligation during the reporting period or day to day obligations. Every business organization is required to maintain liquidity position in their working capital. Liquidity in working capital management is required in order to manage day to day operations. For this purpose, current assets and quick assets havebeen used for the analysis. Current ratio can be defined as the ratio which is used for the purpose of establishing relationship current assets and current liabilities of the business organization. Current ratio of the business organization denotes level of liquidity or cash availability with the business organization to effectively manage their working capital. Elders limited areable to maintainadequate level of liquidity in its business operations as their current ratio is more than 1 in all three years. Current ratio of Elders limited says that they are available with sufficient cash or cash equivalents with them all 3 years, so as to manage their day to day business expenses. On the other hand, quick ratio has also been used for assessing deeper liquidity position of the working capital (Davis, 2015). Quick ratio does not undertake into account those assets on which cash or cash equivalents has been incurred or investment has been done i.e. inventories and prepaid expenses. In case of Elders limited, quick ratio shows moderate level of working capital management. As their quick ratio is at lower side in all three years.This can risk their cash position and may lead to higher financing cost (if they use bank overdraft or any other short term source of finance) SolvencyRatio Particulars Formula 2016 2015 2014 Financial leverage Total debt / Total equity 4.69 209.02 - Interest coverage ratio Earnings before interest and tax / Finance cost 3.5 times 3 times 1.13 times For every business organization maintaining solvency position is the prime requirement in terms of maintaining adequate level of debt and equity. Solvency position can be accessedthrough capital structure of the business organization. Optimum level of capital structure shall be maintained by the business entity so as manage its solvency risk (Tomczak, 2014). In this case, financial leverage and interest coverage ratio has been used to assess solvency position of Elders limited. Financial leverageis the ratio that I used to analyze solvency position of the business entity. In order to calculate financial leverage of the business organization capital structure analysis is required to be carried out. Debt structure is analyzed in order to calculate financial leverage. In this case of Elders Limited, financial leverage has been used to analyze level of debt used to finance assets of the Elders Limited. In case of Elders limited, financial leverage in last two years has shown adverse results because their debt is higher than their equity. Higher utilization of debt possess risk in the capital structure and solvency is at higher risk. Elders limited has reliedmore on using debt for supporting assets, therefore this has resulted in higher solvency risk in 2016 and 2015. In the year 2014, debt is not used in the business operations (Soyode Bande, 2016).Interest coverage ratio is used to analyze solvency position of the business entity in terms of ability of paying interest or financial cost of using debt in the businessorganization. Interest coverage ratio uses earnings before interest and tax of the entity and then analyzes it with financial cost of the year.Elders limited have been able to manage and maintain better solvency position in last two years 2015 and 2016 terms of interest coverage ratio as their interestcoverage is more than 3 times as compared to finance cost.In the year 2014, they have faced solvency issue in terms of interest coverage. Prospective and current investorsof the Elders limited will be satisfied with the results. Share market performance Particulars 2016 2015 2014 Share price movement See chart below Earnings per share 0.57 0.45 0.06 Earnings per share are the indicator of how much earnings has been available for equity shareholders during the reporting period. Earnings per share are the indicator of share price of the business organization or in other words it affectsshare price. Earnings per share is the per unit earnings of the shareholders who has invested in the business organization.In case of Elders limited, their earningsper share during the last three years from continue business operations have been at adverse side (Swamy, 2014). Main reason behind low earnings per share is lower net profit margins earned during the reporting period. Therefore this will not attract more investors to invest in business of Elders limited. Share price of the business organization is measured by incorporating various internal and external environmental factors of the business organization. Share price of shares of business entity denotes effectivenessin terms of market operations. Elderlimiteds share price movement during last three consecutive years denotes that acceptable level of fluctuation. Higher fluctuation on the share price denotes instable business performance and ineffective market efficiencies. But in case of Elder Limited, their share price in last three years has moved to higher side. It can be seen that in 2014, share price of Elder limited is less than $ 1and has shown worst result. In 2015 and 2016, Elder limited has improved their market and businessoperations efficiencies. Therefore this has resulted in increase in share price in both 2015 and 2016 years. Conclusion From the analysis of above report it can be analyzed that there Elder limited is able to maintain adequate level of business operations or able to manage business operations. From the analysis of profitability ratio, it can be concluded that cost or expenses shall beeffectively managed by the Elders limited. Gross profit ratio has shown great results. In terms of liquidity ratio, liquidity in the working capital of Elder Limited is at adequate level. It can be concluded that, efficiency of business management has been at efficient side because of adequate receivable and asset turnoverratios. Elder limited is solvent business entity as suggested by interest coverage ratio and financial leverageof last 3 years. It can be concluded that, overall business management of Elder limited has shown attractive and effective results. Recommendation After conducting ratio analysis on the financial statements of Elders limited, following recommendation has been made to effectively manage their business operations: In order to manage or reduce administrative and operational cost, total quality management capabilities shall be implemented. This will reduce cost and expenses and ultimately increases net profit margin. Asset turnover ratio shows effectiveness of assets in utilizing to earn more sales revenue therefore Elder limited shall procure more assets to generate more sales revenue. Financialleverage is required to be maintained and more use of internal funds i.e. equity and reserves shall be undertaken (Value, 2013). 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