Btec Business Essay Example for Free

Btec Business Essay Im not sure about this figure, with th0d Returned on capital employed Net profit (after appropriations) X 100 = 44160 = 29. 61% Capital employed 149160 This figure shows you how much money will be returned back into the business depending on how much they have invested. Not investing money into the business means you will not be making profit. I am not sure if 29. 61% is a good figure but it must be a good figure if the capital employed is ? 149,160. Maybe if the percentage is higher they employ more capital and they can re-invest more. Liquidity ratios-Current ratio Current assets: 1 = 70160 = 4. 53:1 Current liabilities 15500 Every ? 1 that they owe they own ? 4. 53 worth of assets. For SIGNature ltd the ratio is good, meaning not too much stock or owing too much to debtors. Acid test ratio Current assets assets: 1 = 70160 1200 = 4. 4:1 Current liabilities 15500 Every ? 1 they owe to suppliers or banks they will have ? 4. 41 of current assets. This means they have enough money to pay for costs like heating, lighting, telephone, courier charges and insurance. Average stock Kept over the year X 365 = 6000 = 9. 3 days Cost of goods sold 521700 Efficiency Ratios-Rate of stock turnover Every 9 to8 days they make a sale; this figure is not good because when running a business like SIGNature ltd you would like to be making sales more often. Debtors X 365 = 41000 = 28. 69 days Credit sales 521700 Debtor’s payment period A debtor’s payment is just about monthly meaning credit customers pay them every 28. 69 days, SIGNature should monitor their debtors and check how much they buy, when they pay back the full amount and which debtors are not paying in the 30 day period. Creditors X 365 = 15500 = 24. 11 days Credit purchases 234675 Creditor’s payment period 24 days is how long SIGNature takes to pay for credit purchases and they do pay their credit in good time. If you dont to your credit suppliers respond you may be charged additional interest, penalties and surcharges. Your debt may be referred to a private debt collection agency. Conclusion In this task I have performed ratio analysis and measured the profitability and efficiency of SIGNature and analysed the performance of a business using suitable ratios.

Its Time to Legalize Drugs Essay -- Drug Legalization

No one can honestly claim that current American drug policies have been a success. To the contrary, the current policy of drug prohibition, aside from being ineffective and costly, has created a set of unwanted consequences including: a high prison population of non-violent offenders, corruption within law enforcement, health issues, and an erosion of civil liberties . Albert Einstein said, â€Å"Insanity is doing the same thing over and over and expecting different results.† Yet despite the failures of the current policy in deterring drug use that is just what the government is choosing to do. It’s time to consider a different approach to the drug issue. An approach that will address drug use in an innovative way while solving the problems which drug prohibition has created while also bringing societal, health, and economic benefits but most importantly it will also give back the individual liberties. It’s time to consider the legalization of drugs. Drug prohibition has proven to be a very costly war. Currently the government spends $47.8 billion a year on prohibition enforcement, according to a 2010 Department of Economics, Harvard University report by Jeffrey A. Miron. Yet despite the exorbitant amount of money being spent fighting this â€Å"war on drugs†, drugs are still prevalent on our streets. A 2008 a report found the US leads the world in illegal drug use with a whopping 42.4% of Americans admitting to trying illegal drugs at least once. (Warner) In 2009 a the Federal Substance Abuse and Mental Health Services Administration found that nearly 21.8 million Americans (equivalent to about 8.7% of the population) used illegal drugs had used drugs within the last year. (Hananel) Furthermore according to the White House Drug... ... York Times. 24 Mar. 2009. Web. 27 Nov. 2010. . Sterling, Eric E. "Foreign Policy In Focus | Drug Policy: Failure at Home." Foreign Policy In Focus | Home. 6 Oct. 2005. Web. 28 Nov. 2010. . United States. General Accounting Office. General Government Division. LAW ENFORCEMENT Information on Drug-Related Police Corruption. May 1998. Web. 28 Nov. 2010. Warner, Jennifer. "U.S. Leads The World In Illegal Drug Use - CBS News." Breaking News Headlines: Business, Entertainment & World News - CBS News. 1 July 2008. Web. 28 Nov. 2010. . Wisotsky, Steven. "A Society of Suspects: The War on Drugs and Civil Liberties." USA Today [Farmingdale] July 1993: 17-21. SIRS Researcher. Web. 23 Nov. 2010.

Problems with the Central Business District

A problem in the world’s most CBDs is that the volume of traffic caused air pollution and was a danger to health and safety of shoppers and other pedestrians. Fortunately this problem does not apply to Vienna anymore. In the past it used to be a problem in Vienna too but the government acted fast and used certain precautions to end this problem. What they did was that they placed many different types of public transport like buses, trams and trains. These encouraged people to not bring their cars out to the first district and so pollution was reduced.The government also came up with another solution and that was to increase the prices of parking in the first district. This discouraged people to use their cars in the CBD because they would have to pay a lot of money for parking. All these ideas helped and now there is almost no pollution in the CBD of Vienna. In most CBDs increasingly taller buildings were built to try and offset the high rates and rents that resulted from the high land values. This is a big problem in a city like Chicago or New York, where all the buildings are very high and have many small apartments.This is not a big problem in Vienna though because the government does not allow people to build houses which are taller than the roof of stephansdom, and so there are no tall buildings in Vienna’s CBD. Although there aren’t many very tall buildings, the land prices are very high and that results in not many people living in the first district. A major problem in most CBDs is that larger shops moved out and re-located on less congested sites in either old inner city area or on the rural urban fringe.This problem leads to not having many large shops in the city and also many shops will be forced to move. This is also a problem in Vienna’s CBD since many large shops and department stores like furniture and carpet shops were forced to move out of the CBD and go to other locations outside the city to the old inner city part and many shops like electrical shops were forced to move to rural urban fringe parts of the city. Another problem which is similar is that smaller shops like butchers and groceries were also forced to close down because of the city becoming increasingly expensive.This made many people change jobs or go bankrupt. This is still a problem in the first district of Vienna as more and more small shops close down and large shops move out and the government can’t do anything to stop this. Another major problem in some CBDs is that the city centers were not planned modernly and carefully and so they do not consider peoples economical, social and environmental needs. This is not at all a problem in the CBD of Vienna since there are many parks, shops, offices and other entertainment facilities like restaurants, bars, cinemas and clubs.This could be a big problem in the CBD of LEDCs since the cities were not so carefully planned like the CBD of Tehran which has this major problem. In Vi enna the CBD has many parks like the burggarten and other small parks to help the people’s environmental needs. There are also many different shops and offices in the first district which are the economic parts of the CBD and of cores there are many social facilities like cinemas, bars and clubs where people can meet. The CBD of Vienna can fulfill all economical, social and partly environmental needs of any citizen.In many city centers, there is a large need for change. There should be typical changes occurring like reducing traffic congestion and pollution. This can be done in various ways. One is to make better public transport like buses and trains to the CBD and another way to do it is to place pedestrian zones in the CBD in the most crowded part of the city. This will make the visitor a much pleasant environment and will encourage more people to come to the CBD. Pedestrian zones are also a solution for segregating shoppers and traffic. Pedestrian zones solve two problems by just doing making one change.It’s like the old saying â€Å"hitting two birds with one stone†. If these pedestrian zones are placed well and have some nice decorations to it, then it makes the CBD a more pleasant and safer place too, but placing a couple police stations around would also do well. These will all attract more people and the economy will have a good boost. Improved technology has encouraged home shopping and reduced the need for offices to be centrally located. This would decrease traffic a lot and would bring the prices in the CBDs down since there will be more buildings for homes.It would also make a lot easier for some people like old people who do not have the power to come out and do their shopping. It would also bring the shop prices down because the demand of shops will decrease. This change is good for people but not so good for shop owners and land developers. Doing so will also open up a lot of areas in which leisure amenities. These leisure amenities could be restraints arcade centers and for night amenities, they could become bars, clubs and cinemas. This will make the CBD more interesting and will make it busy through the night as well as through the day.These changes will make the city more fun and amusing for the younger generation and would make life easier for the older. In many countries, the city centers have had to undergo several changes in an attempt to reduce the loss of shops, hotels, and offices to out of town locations. The first and most important change which occurred was the creation of pedestrian zones. Pedestrian zones are mostly either traffic free or they allow limited access to delivery vehicles and public transport. A case of these pedestrian zones in Vienna is the Karntner Stra?e and the Graben.Both of these places are pedestrian zones but in Karntner Stra?e only delivery trucks are allowed and that’s only in the morning before 10oclock but in graben some public transport buses are allo wed to trespass. In the past cars have been allowed to go through both these places but now to reduce traffic pollution and accidents and to increase safety , the government has transformed these streets to pedestrian zones. Another development in worlds most CBDs which was a new invention, was the invention of shopping malls. Now in most CBDs there are many shopping malls but in Vienna’s CBD there are not many shopping malls.In Vienna most shops are by the streets and are not in one building, although there are a few exceptions where more than one shop is in one building like the steffel building which has many different brands on sale. Vienna’s CBD is unlike most CBD and has small shops rather than large shopping malls. This style of shops is what makes the CBD of Vienna very unique and unlike any other city. In the past years the demand for a relaxing atmosphere in the CBDs has increased and governments have tried to provide sitting areas, planting flowerbeds and sh rubs and adding small areas of grass.Other methods are providing cafes with outside tables and employing more staff to make sure the place is clean and undamaged. The city of Vienna has almost done all of these things. They have certainly provided many cafes, bars and restraints with outside tables like in the Karntner Stra?e and they have planted many trees and flowers in the streets like around the Ring strasse. They have also tried to make some areas of green and flowers. The CBD of Vienna has been through many changes in the past and is still changing.There have been many good changes and a few bad changes. The making of a long pedestrian zone where most the CBDs famous shops are, was a very good change and reduced a lot of traffic and pollution and made the CBD very pleasant and relaxing. Making a good public transport go through the city also decreased a lot of traffic and made it easier for people to go around the CBD and do their job. There are still many problems too in the CBD ad those will have to change soon, like the modernization of the buildings in the first district and the widening of some main streets.The CBD of Vienna is very interesting and has many amenities like cafes and parks for during the day and cinemas, restraints, bars and clubs for the nights. The CBD of Vienna has become very unique and is good for every age. It includes many large sidewalks and many pedestrian zones. The government of Vienna has made the CBD of Vienna very easy to get around and has also made it very relaxing and that’s why in my opinion it has become one of the world’s best Central Business Districts.

Charles Darwin s Theory Of Social Darwinism - 1336 Words

Different theories have been brought to our attention, and a lot of them have come from Charles Darwin. Many of them have been proven but many of them are still up for speculation. One of them stuck out among most though, and it is a very talked about subject. Charles Darwin stated the theory of Social Darwinism where people presumed the weak thrive and resulted in the survival of only the fittest. Living fossils were another topic that Darwin came up with. Even though Darwin founded this theory many different men elaborated on this. During the study, researchers measured jaw bones from all relatives of the living tuatara, and compared these as evidence of dietary adaptation. They also examined rates of morphological evolution in the†¦show more content†¦Wesson explored through many forests and mountains in many places including the Brazilian forests, Argentine pampas, and Chilean and Scottish mountains if not to do anything but to show Darwin’s energy and how much he worked for this. Marine fossils had also been found among the mountain tops, but this was not bothering most geologists, but younger scientists such as Charles Lyell claimed that there was an observable process that could explain this phenomena. The Beagle detected any shorelines from the keenness of Darwin’s eye from hundreds of miles out of the way. From these observations they could infer that earthquakes helped shape the earth. After docking their boat Darwin then gave his testimony on the subject and became a large British Science figure to the world. Wesson’s travels are mildly interesting, but he hits the mother load when he concentrates on his subject and reveals that 20 years before Darwin wrote On the Origin of Species, his genius was already in evidence. Another theory to submerge itself into the minds of people was the theory of Reincarnation. Reincarnation was a big deal back in the day because most people did not believe or did not know much about it. Du e of the Scopes trial of 1925, not to mention more recent problems about teaching evolution in public schools, we are accustomed to thinking of Darwin’s theory of evolution as antithetical toShow MoreRelatedSocial Darwinism Is An Ideology Of Society1566 Words   |  7 PagesSocial Darwinism is an ideology of society that seeks to apply biological concepts of the laws of evolution by natural selection of evolutionary theory to sociology and politics, often with the assumption that conflict between groups in society leads to social progress as superior groups outcompete inferior ones. How we got to the point of coining the modern term of â€Å"Social Darwinism† we would have to turn to the famous man himself, Charles Darwin. At first glance, Charles Darwin seems an unlikelyRead MoreCharles Darwin, The Most Influential Nineteenth Century Evolutionary Thinker1176 Words   |  5 Pagesrapidly outside the world of industry and technology (McKay 744). British scientist, Charles Darwin, was the most influential nineteenth-century evolutionary thinker. Darwin spent his early career, amassing enormous amounts of biological and geological data from his voyage to South America (Fiero 3). In 1859, he published his classic work, The Origin of Species by Means of Natural Selection, where he summarizes his theory of evolution with the thought of struggle for survival, or natural selection. FurthermoreRead MoreDarwin s Theory Of Evolution1339 Words   |  6 Pagesscientists spent their lives working on a succinct theory of evolution, but none found as great of popularity and success as Charles Darwin. Using his concept of Natural Selection, Darwin managed to explain evolution in not just the organic world, but also i n humans. The fact that Darwin’s theory transfers so easily to human society is no coincidence. After Darwin’s Beagle voyage, he returned to England during the Industrial Revolution. As a man of wealth, Darwin acted as a first-hand witness to the societalRead MoreThe Concept Of A Paradigm Shift1640 Words   |  7 PagesMicheal Shermer similarly outlined the emphasis Neo-Darwinism placed on constant reiteration of the importance of Darwin s â€Å"idea†, defined as a singular, revolutionary entity within the history of science that was first exclusively formed in 1837 and confirmed by others1 in the vein of Thomas S. Kuhn2 (as opposed to the very gradual process of disciplinary development in evolutionary science described in nuance by Ruse, albeit with the same revolutionary interpretation present3). Coyne likewiseRead MoreHerbert Spencer, Social Darwinism, Personal Thoughts1187 Words   |  5 Pageshomeschooled and raised by his father and uncle (Delaney, 2003 ) and how he was the founder of social Darwinism and how he â€Å"coined the term ‘survival of the fittest,’† (Ferris, K., Stein, J., 2014, p. 21). Spencer’s major books that he has written are in this paper as well. This paper also discusses how my own personal thoughts were awakened by his theoretical concept of social Darwinism. Keywords: Spencer, social Darwinism, personal thoughts A Biography of Herbert Spencer, His Contributions to SociologyRead MorePaper 2 - the Rise of Fundamentalism1726 Words   |  7 Pages---------------------------------------------------2 THE RISE OF FUNDAMENTALISM -------------------------------------------------------------------- THE CHRISTIAN REACTION TO DARWINISM AND OTHER SCIENTIFIC THEORIES— THE RISE OF HIGHER CRITICISM OF THE BIBLE-------------------------------------------------- THE SOCIAL GOSPEL--------------------------------------------------------------------------------------- THE FUNDAMENTALS------------------------------------------------------------------------------------- Read MoreThe Social Darwinism Of The World War I1311 Words   |  6 PagesAmerican Social Darwinism â€Å"For their point of view does not permit of a live-and-let-live kind of carrying on. It is a point of view that justifies itself by a whole hearted acceptance of the worst of Neo-Darwinism, the Allmacht of natural selection applied rigorously to human life and society and Kultur†(p.22, Headquarters Nights by Vernon Kellogg). In the years following World War I, the Social Darwinist movement lost some of its momentum due to the unpopularity of Germany s Neo-Darwinism. SupportRead MoreThe Theory Of Progressive Evolution1726 Words   |  7 PagesHowever, the theory of progressive evolution by selection through natural challenges and sexual preference across geological epochs as argued in the On the Origin of Species (1859)4 was still to be considered by all reasonable, educated persons as an astounding, unprecedented achievement. In historical terms, a dividing line has been reinforced between the pre and post-Darwinian worlds, emphasising the supposed difference between biological guesswork and precise judgement. A sense of caution andRead MoreEssay On Charles Darwin1339 Words   |  6 PagesCharles Darwin History Charles Darwin was born on the 12th of February 1809 – 19th April 1882. He was born in a merchant town of Shrewsbury, England. He was the second youngest of his six siblings. Darwin’s mother, Susanna, died when he was only 8 years old. He attended the University of Edinburgh Medical School (at the time the best medical school in the UK) with his brother Erasmus in October 1825. Darwin found lectures dull and surgery stressful, so he neglected his studies. Charles Darwin diedRead MoreCharles Darwins Theory of Evolution by Natural Selection Essay1027 Words   |  5 Pages Darwin is considered by other people as the creator of Evolution. Darwin was not the only man to arrive at the theory of evolution. Darwin came to his theory of evolution at the same time as an another man who goes by the name of Alfred Russell Wallace came to the same conclusion. Wallace being relatively unknown was not respected for having the same conclusion because the fact that people were so apt to listen to the theory’s of Charles Darwin. After time Darwin published a book On the Origin