Wednesday, August 26, 2020

Whar Do You Know About Linda Wishkob free essay sample

The Wishkobs took Linda in, gave her their name and raised her as their own on the Indian booking for a superior life. â€Å"Every morning until I was eleven, they woke me up before everyone, Albert said put your feet out Tuffy† which was a moniker given to her by one of her kin. â€Å"He pulled me one way while Betty pulled the other way’’ (p65) The Wishkob utilized this technique to untwist Linda legs with the goal for them to develop such that will make her look ordinary. This left Linda irregularity free. Betty and Albert gave a valiant effort to give Linda the most ideal life. In this received family Linda grew up with affection and tolerance. Tuffy grew up and transformed into an awesome, solid, cherishing lady. She was not, at this point multi year old young lady who might not quit crying until she was in her mommy’s arm. We will compose a custom exposition test on Whar Do You Know About Linda Wishkob or then again any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page A long time had passed, she had work in the neighborhood post office, when her new parents left she ventured behind to deal with the family home and the pooches and was living autonomously. She was solid and could remain on her on. One day her organic mother gets in touch with her. â€Å"I took a full breath said nothing and set the telephone back in the support. (pg 66) at that point, Tuffy had taken the force, and dismissed the ladies who surrendered her. Linda in the end consents to meet her organic mother for supper. During the dinner her mom offers to pay for feast , Linda said â€Å"no thank you, we will part the check† (p67). At this time, Lindas activities shows her solid demeanor, that she is presently her own individual and that it is past the point of no return for her mom to act like she thinks about her. At the eatery Nancy took one gander at Linda and she said â€Å"you aren’t† (p67) and Linda completed the sentence by saying â€Å"Retarded? Weak? † (pg67). Nancy Lasher understands that the powerless, distorted, undesirable young lady she surrendered in the clinic was no more. Regardless of her pass asâ real mother Linda endure. Linda hadâ lead a more ordinary life than everybody had expected including the individuals who brought her unto this world. Truly, Linda was currently solid, autonomous and had changed generally advantageous. Later during the supper her mom uncovers her actual aim for searching her out. Mrs. Lasher was looking to spare the life of Linden, Lindas twin. Regardless of this unfeeling solicitation for her kidney to spare her brother’s life, Linda exhibit her quality of character and empathy when she consents to give her twin the kidney he needs to spare his life. Linda was a long way from great. Anyway her life venture had taken her from a relinquished, left for dead, frail, and undesirable, into a solid, adored, free, humane, and required young ladies.

Saturday, August 22, 2020

Pricing Essay Example

Valuing Essay Organization is a business division of a fair sized organization concentrated on assembling and selling a top notch purchaser electronic gadget through top of the line advertising channels, for example, claim to fame shops and restrictive retail chains. These strength outlets exhort and instruct clients about the alluring highlights of various electronic gadgets. Elektra charges on normal 500 for every unit to its merchants, who mark it up to 899 when offering to retail clients. After numerous long periods of high deals, Elektra deals in the most recent year had drooped to 150,000 units for each year utilizing just 75 of its assembling limit. The decrease sought after was a direct result of quick changing advances and shopper propensities, and the ongoing presentation of another age of the electronic gadget had not expanded deals considerably. Thus, Elektra senior administration trusts it is improbable that the interest for its items will increment fundamentally in the following three years until conditions improve considerably and Elektra and its top of the line contenders present the cutting edge innovation. Regardless, they stayed certain about the drawn out possibilities of their item. Elektra has as of late got a proposition from Megawatt Stores, Inc. A main popular store of rebate retail locations. Megawatt needs to purchase Elektra result of a similar quality as that sold at present through forte retailers. Megawatt has offered to buy 50,000 units every year for a three-year time span at 374 for every unit. It can't address a greater expense since it intends to retail the item at just 549. While costs are not expected to expand, a swelling provision will permit Elektra to pass on exogenous cost increments. We will compose a custom paper test on Pricing explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Pricing explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Pricing explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer After broad dealings, Megawatt has made an accept the only choice available offer and took steps to investigate other key accomplices n case Elektra doesn't acknowledge its offer. In spite of the fact that Megastars offer is 25 beneath Elektra ordinary value, it might be alluring for Elektra to be an early mover in the low-end advertise on the grounds that Elektra has impressive overflow limit, and the Megawatt agreement may permit it to collect involvement with what may develop as the predominant portion of the market. Elektra variable item costs for deals through its current very good quality circulation channel are assessed to be 300, including direct materials 150, direct work 60, variable assembling overhead 70, and deals commission 20 at 4 of deals cost. Yearly fixed overhead expenses are 17,000,000, and are not expected to increment with the expanded creation required if the Megawatt offer is acknowledged. By downsizing to a limit of 150,000 units from the present 200,000, in any case, Elektra would have the option to spare about of the yearly fixed expenses. Variable expenses for the Megawatt request are relied upon to be comparative. Direct material expenses, notwithstanding, will increment by 10 in light of extraordinary packaging and bundling with emblazoning of Megastars private mark logo rather than the Elektra brand name. Additionally, factor costs for the Megawatt request will bar the 4 commission regularly paid to the beers staff in light of the fact that no salesman is associated with deals to Megawatt. Some Elektra administrators are worried that when clients examination shop they will locate a similar quality gadget as Elektra own image name item sold through strength retailers. In the event that the gadgets are accessible at a much lower cost at Megawatt Stores, many cost cognizant clients may purchase the gadgets at Megawatt rather than the claim to fame retailers. Elektra ranking directors are exceptionally certain that close to 6 of Elektra present deals will be lost in light of the correlation shopping if Megastars proposition is acknowledged. Examination customers are cost cognizant clients who look around to locate the least expensive item with the essential degree of value. The vast majority of Elektra clients are quality lovers who visit just the claim to fame shops to assess the highlights of various items, as opposed to the cost, before settling on their buy choice. Elektra top administration is progressively worried about these quality fans however doesn't accept any of them would shop at Megawatt. On the off chance that 6 of Elektra top of the line channel deals are torn apart, complete deals will be 191,000 units including 50,000 units sold through Megawatt, yet no decrease will be conceivable in hacked out expenses. Another gathering of Elektra officials is worried about selling at a limited value indistinguishable quality items from the items sold at present through claim to fame retailers, and the effect that such a move will have on the uncommon relationship that has been developed with the top of the line retailers. These officials accept that deals may diminish if the forte retailers don't push the Elektra brand item as much as its rivals items. Megawatt has demanded only the best quality item that Elektra sells at present through the particularly retailers, and will pull back its offer in any case. New innovation is created by Elektra(and likewise its rivals) on a three-year cycle to build the estimation of the item to top of the line clients. An option considered by Elektra is to contribute more on RD promptly and carry the new innovation to the market inside a year. The fixed and variable cost structure isn't relied upon to change altogether for the new Reproduced with authorization from the personnel item that consolidates the new innovation. Some Elektra administrators are worried that quickening the RD may delight in more deformities sneaking in the item and some corresponding items gave by different providers not being prepared. This expanded the danger of clients being disappointed with the new age and damages Elektra notoriety. In any case, in light of the fact that the new item will probably be significantly increasingly valuable to the top of the line clients, Elektra could supplant the current item with the new item in the claim to fame retail channel. By quickening the new innovation, Elektra isn't probably going to increase huge piece of the pie in the strength channel as contenders will attempt to connect Elektra innovation at the earliest opportunity by presenting their new models with the new innovation early. Required What will be the yearly benefit if the Megawatt offer is dismissed What will be the expansion or reduction in its yearly benefit in the event that it acknowledges Megastars offer Should Elektra acknowledge Megastars proposition What vital elements ought to be considered in assessing the Megawatt offer Should Elektra consent to having its item marked as a Megawatt item and bring about the extra 10 increment in direct materials cost How alluring is the potential chance to collect involvement with the low-end advertise through the proposed key collusion with Megawatt Should Elektra quicken the improvement of the new innovation and put up it for sale to the public inside a year Is there a contrast between the business lost because of centralization of value delicate clients and the business lost in light of the fact that uncommonly retailers may no longer push Elektra items if Elektra acknowledges the Megawatt offer Reproduced with authorization from the workforce September 2012 . Educator Rajah D. Investor arranged this case to give a premise to class conversation.

Friday, August 21, 2020

Use SOAP to Edit Your Medical Residency Statement

Use SOAP to Edit Your Medical Residency Statement Getting into the medical residency program of choice is based upon a bit of luck, a match with the program, and your personal statement. Lets take a look at some mistakes and typical areas of weakness in the many personal statements Ive edited. While these examples and themes came from applicants to medical residency programs, the same challenges and advice apply to other graduate-level programs as well.Applicants at this level have already accomplished a great deal with their careers and in their lives. The challenge is usually not to find what to write about, but rather how to retain focus, organize and convey the personality of the applicant. Lets go thru some themes which highlight typical mistakes and patterns which need to be converted to expected forms of polite, academic and professional writing.Well do a little bit of wordplay on the SOAP note familiar to physicians.S: Simple detailsIve seen both extremes in the writing of my customers. On the one hand some applicants write with very colloquial and informal English which needs to be polished up. On the other hand, others write very extended and lengthy sentences which need simplification. Neither is particularly appropriate for these application statements. Reviewers are looking thru hundreds of statements and they like to read organized and clearly constructed sentences. Simple sentences are good, but they should also provide useful and compelling details.For example, one could write something like After completing my second-year residency at General One Hospital I did a fellowship in pediatrics where I realized I loved working with children. Split this sentence in two, and be more specific with the second half, for example, I completed my second year at General One Hospital. During my pediatric fellowship there my extensive exposure to terminally ill pediatric oncology patients heightened my awareness of treating both the patient and working with their extended families. This second sentence does thr ee things, it demonstrates your medical vocabulary, conveys your personality, and describes in detail your exposure to this specialty.O: OrganizeTheres a typical chronological theme in most statements. This may or may not be appropriate. Depending on your experiences, focus most of your text on describing recent and pertinent information related to the specialty that you are interested in. Ive seen statements that spend two or three paragraphs on describing pre-medical school awards and interest, family background, and specific details on the names of each fellowship or hospital one has worked in. Its not usually necessary to list each organization that youve studied or worked in, that information is provided elsewhere in your application packet. Its also not usually going to add much to provide early history information, youve already made it to medical school, and everyone assumes youre competent!Therefore, when you organize your personal statement, I recommend you write up an out line of supporting experiences which demonstrate your interest in a specialty. The best personal statements Ive read do this very well. For example, the applicant will use one paragraph to write about a medical encounter that was a salient moment in the target specialty. Theyll then spend another paragraph describing further research or observership experiences related to that field. Importantly they will also then write a few sentences on what the target program has to offer. For example, Im particularly interested in the strong research program in this residency. I plan to continue in academic research and further my research in renal disease.A: AddAlthough brevity is key to any good writing, I have found that most applicants write loose sentences. In some ways, this is just a transfer of conversational language down onto paper. This, however, lacks the hallmark of good writing. Schools are looking for applicants that can convey an idea clearly, with detail and brevity. Take for e xample the previous sentence I wrote, it has a very simple structure with three points separated by commas at the end. This structure helps the sentence to convey a great deal of information in an expected format that makes it easy to read. Use this format to add punch to your sentences. You dont want to do this in every sentence but use it at least once or twice in the statement. For example, I have a passion for emergency medicine, I have found it challenges my memory and knowledge, it is exhilarating, and the outcomes are immediate. Another example, I came to the U.S. expecting a great deal and I found my training here state-of-the-art, challenging, and satisfying. Simple, one-two-three.P: PersonalResidency programs are usually not extremely large groups, therefore programs are looking for diversity and personalities that will complement and work well with others in the program. Most applicants do not spend a lot of time describing themselves. This is okay, as its not a dating co ntest, but do take the time to describe your passions, motivations, and experiences in the target specialty as you describe your experiences. For example, Ive seen excellent sentences such as The approach to patient care was holistic and there was an emphasis on psychosocial history. I felt these factors made family practice exciting, versatile and challenging. Another example, I have been impressed by the vast array of clinical presentations and management options for cardiac diseases. I was fascinated by observing how a cardiologist can diagnose many valvular and other cardiac conditions using only a stethoscope.So there you have it, a quick personal statement SOAP note. Use the ideas presented here as your own checklist when reviewing your statement. Are my sentences simple and clear while also providing useful details about my experiences? Is my statement organized, does it lead the reader to conclude that I am an excellent candidate for this program based on my experiences and motivations? Did I add descriptive words, medical terminology, and experiences that demonstrate my mastery of the subject? And finally, is the statement personal? Does it show why I will invest so much time in this specialty?As I mentioned at the beginning of this article, most applicants at this level are already very accomplished in their professional and personal lives. Taking the time to edit, and finding a good editor to work together on this will provide you with the best possible opportunities and also let a little luck work her magic. Continued success to everyone!

Use SOAP to Edit Your Medical Residency Statement

Use SOAP to Edit Your Medical Residency Statement Getting into the medical residency program of choice is based upon a bit of luck, a match with the program, and your personal statement. Lets take a look at some mistakes and typical areas of weakness in the many personal statements Ive edited. While these examples and themes came from applicants to medical residency programs, the same challenges and advice apply to other graduate-level programs as well.Applicants at this level have already accomplished a great deal with their careers and in their lives. The challenge is usually not to find what to write about, but rather how to retain focus, organize and convey the personality of the applicant. Lets go thru some themes which highlight typical mistakes and patterns which need to be converted to expected forms of polite, academic and professional writing.Well do a little bit of wordplay on the SOAP note familiar to physicians.S: Simple detailsIve seen both extremes in the writing of my customers. On the one hand some applicants write with very colloquial and informal English which needs to be polished up. On the other hand, others write very extended and lengthy sentences which need simplification. Neither is particularly appropriate for these application statements. Reviewers are looking thru hundreds of statements and they like to read organized and clearly constructed sentences. Simple sentences are good, but they should also provide useful and compelling details.For example, one could write something like After completing my second-year residency at General One Hospital I did a fellowship in pediatrics where I realized I loved working with children. Split this sentence in two, and be more specific with the second half, for example, I completed my second year at General One Hospital. During my pediatric fellowship there my extensive exposure to terminally ill pediatric oncology patients heightened my awareness of treating both the patient and working with their extended families. This second sentence does thr ee things, it demonstrates your medical vocabulary, conveys your personality, and describes in detail your exposure to this specialty.O: OrganizeTheres a typical chronological theme in most statements. This may or may not be appropriate. Depending on your experiences, focus most of your text on describing recent and pertinent information related to the specialty that you are interested in. Ive seen statements that spend two or three paragraphs on describing pre-medical school awards and interest, family background, and specific details on the names of each fellowship or hospital one has worked in. Its not usually necessary to list each organization that youve studied or worked in, that information is provided elsewhere in your application packet. Its also not usually going to add much to provide early history information, youve already made it to medical school, and everyone assumes youre competent!Therefore, when you organize your personal statement, I recommend you write up an out line of supporting experiences which demonstrate your interest in a specialty. The best personal statements Ive read do this very well. For example, the applicant will use one paragraph to write about a medical encounter that was a salient moment in the target specialty. Theyll then spend another paragraph describing further research or observership experiences related to that field. Importantly they will also then write a few sentences on what the target program has to offer. For example, Im particularly interested in the strong research program in this residency. I plan to continue in academic research and further my research in renal disease.A: AddAlthough brevity is key to any good writing, I have found that most applicants write loose sentences. In some ways, this is just a transfer of conversational language down onto paper. This, however, lacks the hallmark of good writing. Schools are looking for applicants that can convey an idea clearly, with detail and brevity. Take for e xample the previous sentence I wrote, it has a very simple structure with three points separated by commas at the end. This structure helps the sentence to convey a great deal of information in an expected format that makes it easy to read. Use this format to add punch to your sentences. You dont want to do this in every sentence but use it at least once or twice in the statement. For example, I have a passion for emergency medicine, I have found it challenges my memory and knowledge, it is exhilarating, and the outcomes are immediate. Another example, I came to the U.S. expecting a great deal and I found my training here state-of-the-art, challenging, and satisfying. Simple, one-two-three.P: PersonalResidency programs are usually not extremely large groups, therefore programs are looking for diversity and personalities that will complement and work well with others in the program. Most applicants do not spend a lot of time describing themselves. This is okay, as its not a dating co ntest, but do take the time to describe your passions, motivations, and experiences in the target specialty as you describe your experiences. For example, Ive seen excellent sentences such as The approach to patient care was holistic and there was an emphasis on psychosocial history. I felt these factors made family practice exciting, versatile and challenging. Another example, I have been impressed by the vast array of clinical presentations and management options for cardiac diseases. I was fascinated by observing how a cardiologist can diagnose many valvular and other cardiac conditions using only a stethoscope.So there you have it, a quick personal statement SOAP note. Use the ideas presented here as your own checklist when reviewing your statement. Are my sentences simple and clear while also providing useful details about my experiences? Is my statement organized, does it lead the reader to conclude that I am an excellent candidate for this program based on my experiences and motivations? Did I add descriptive words, medical terminology, and experiences that demonstrate my mastery of the subject? And finally, is the statement personal? Does it show why I will invest so much time in this specialty?As I mentioned at the beginning of this article, most applicants at this level are already very accomplished in their professional and personal lives. Taking the time to edit, and finding a good editor to work together on this will provide you with the best possible opportunities and also let a little luck work her magic. Continued success to everyone!

Thursday, May 14, 2020

Paper - 2310 Words

ABSTRACT: WidgeCorps’s management team had a lack in understand of some of the key multivariate statistical techniques used by many companies to measure how variables react with one another. This paper will discuss how three of these techniques are commonly used and provides a recommendation for the company to use as they move forward with research and development of new products. This paper also compares and contrasts the different multivariate techniques. KEYWORDS: multivariate techniques, Chi-Square Test, multidimensional scaling There are many different multivariate techniques commonly used in businesses across the world. This paper will compare three commonly used techniques including factor analysis, multi-dimensional scaling,†¦show more content†¦Gmail, a subsidiary of Google is able to track consumer data with every click that a consumer makes with their mouse as the cruise the internet. Market research firms collect data daily about consumers. They then make note of the buying and internet surfing trends of consumers. They use cluster analysis by putting the clusters or groups of consumers with similar trends together and then marketing new products or services to them, (Downes, 2012). Multidimensional Scaling: Multidimensional Scaling is another multivariate technique WidgeCorp could use while doing research. Multidimensional scaling is the most abstract of the multivariate techniques. While abstract, it was the easiest for me to comprehend. Multidimensional Scaling has two main objects. The first objective is to find a pattern somewhere in the data collected and presenting it visually for all to understand, (Wilkes, 1977). To visually display the data, Multidimensional Scaling places the data retrieved onto a three-dimensional plain. It is particularly useful when dealing with many different variables and allows the reader to see a visual representation on how they relate to one another. Multidimensional scaling is often used to test both the quality and safety of consumer products, (Yang, 2010). When researching the different multivariate techniques, I found some practical application of the Multidimensional Scaling method. The most interesting application I found was relating toShow MoreRelated Paper761 Words   |  4 Pages In the 1790s members of the industry in both Paris and London were working on inventions to try to mechanise paper-making. In England John Dickenson produced the cylinder machine that was operational by 1809. Although useful for smaller enterprises, this lacked the large scale potential of the machine resulting from the invention of Nicholas-Louis Robert in Paris, which had a more complicated incubation period. The last of the early improvements to this machine were financed by the Fourdrinier brothersRead MoreReflection Paper836 Words   |  4 Pagesand integrating quotes. Before my papers were full of â€Å"she said† and â€Å"she would say†; which was boring and showed poor ability to lengthen my word choice. I also had a tendency to just throw quotes in and not integrate it into my writings. By the end of my English 101 class my papers began to present with words like â€Å"the author noted†, or â€Å"she stated† along with many other word choices and proper ways of using quotes. Here is an example from my final research paper: â€Å"Author Stephanie Jackson, a certifiedRead MoreOn Behalf of Paper1685 Words   |  7 PagesFor centuries, people have read and learned on paper. It has loyally served man as the ideal vehicle for conveying our thoughts, feelings, and ideas. In recent years, an opponent has risen: computers. The computer brought the world to our fingertips, to the palm of our hands, but is this competitor superior? Should we drop the written and printed empire that had dominated and quenched our thirst for knowledge for so long? Paper has served an ever-changing world well, constantly adapting and morphingRead MoreReflection Paper1317 Words   |  6 Pagesused to struggle with forming my thoughts into writing, let alone a paper. I was never confident with what I wrote. My writing had no greater purpose other than the assignment. My writing process included: writing my paper, proofreading it, and turning it in. Once the paper left my hands, it also left my mind. Throughout this course we worked with others, visited the writing lab, wrote critiques, and we were able to revise our papers. I believe that all of this is has caused me to grow greatly as aRead More History of Paper1180 Words   |  5 Pages The first historical mention of paper is 104 A.D. in China. The Empress of China at that time loved books and wanted to have a lot of them made. At the time everything was written on silk scrolls which were extremely expensive and time consuming to make. She wanted something cheaper and easier to use and so she asked one of her servants, a gentleman by the name of Tsi Lun to come up with an alternative. He worked for over nine years experimenting with different things and finally came up with hempRead MoreImportance Of Writing Paper870 Words   |  4 Pages Writing papers have not always been my favorite thing to do. The main reason why I detested writing papers, was because I considered my English horrible. English is not my native language and learning it was difficult i n my opinion. Especially, when as a child the only place where you could speak English was at school. Other than that, the only language I was allowed to speak at home was Spanish. Throughout the years I eventually got the hang of it, and at the beginning of fourth grade, I was placedRead MoreCharacteristics And Quality Of A Paper1062 Words   |  5 PagesChoosing the right paper is more complex and it requires more work than just picking any expensive sheet and keeping your fingers crossed. To choose the right paper, you should not choose one based on the highest quality available, or the most expensive one. Instead, you should choose your paper based on the paper size options, durability, finishing, color, the paper weight, price, availability, opacity, and brightness. To choose between the function and quality of a paper is not very easy. It isRead MoreSelf-Reflective Paper 838 Words   |  3 Pagesfixed. Although it was a process, I finally got around to clearly understanding what the objectives were for English 1302 and how to apply them to my papers for this course. The first objective that is given in the syllabus is to meet the requirement of 20 pages total by the end of the course. The objective includes being able to revise and edit papers in a proper fashion. There was a time where revising and editing did not seem important, however, it can make a significant difference in a grade.Read MoreRecycling Waste Paper11594 Words   |  47 PagesPaper recycling  is the process of recovering waste paper and remaking it into new paper products. There are three categories of paper that can be used as feedstocks for making recycled paper: mill broke, pre-consumer waste, and post-consumer waste.[1]  Mill broke  is paper trimmings and other paper scrap from the manufacture of paper, and is recycled internally in a  paper mill.  Pre-consumer waste  is material which left the paper mill but was discarded before it was ready for consumer use.  Post-consumer  wasteRead MoreCarabao Grass Paper17210 Words   |  69 PagesINTRODUCTION History Paper is believed to have originated in China sometime around A.D. 105. Its invention is credited to a Chinese artisan by the name of Tsai-Lun. Tsai Lun created the first type of paper by mixing macerated cellulose fiber with water. His method was simple. He beat rags to a pulp and diluted this with lots of water. He then drained the resultant mixture through a form of a sieve. The fibers matted together and, when it dried, formed what we know now as paper. This papermaking process

Wednesday, May 6, 2020

Coca-Cola Co - Financial Analysis Example

Essays on Coca-Cola Co - Financial Analysis Term Paper Company Profile The Coca-Cola Company was founded in 1886 as a fountain pop beverage sold out of a pharmacy for five cents a glass. Today the enterprise has become a global icon with a wide variety of products sold across 200 nations. Its best selling product is its Coca-Cola Classic beverage, but as of 2010 the firm had over 3300 different products in the marketplace. The enterprise is a multinational firm that employees 92,800 people worldwide. The company estimates that the world consumes 1.6 billion servings of Coca Cola products daily. The mission of the company is to refresh the world, inspire moments of optimism and happiness, create value, and make a difference (Thecoca-colacompany, 2010). Financial Analysis Coca Cola is a company that has achieved tremendous economic success over the years. The firm has grown and in the process it has benefited its shareholders. The company has endured 48 consecutive years of dividend growth. In fiscal year 2009 Coca-Cola obtained revenues of $30,990 million. In comparison with 2008 the enterprise had a decrease in total sales of 2.98%. Considering the fact that the world during that time span was experiencing one of its worst recessions in modern history the decrease in revenues should not be too surprising. In 2009 Coca-Cola achieve a net profit of $6824 million and earnings per share of $2.95. Despite the fact the company decrease its revenues the firm was able to increase its profitability. In 2009 Coca Cola’s net income increased by 17.16%. Two of the reasons the firm was more profitable was due to the fact that its cost of goods sold and administrative expense went down. The net margin of the company was a very impressive 22.67%. The return of equity (ROE) and return on assets (ROA) of Coca in 2009 were 26.92% and 14.02%. In order to determine whether these metrics are good or not an analyst must compare the ratios against the industry standard. A database that provides excellent information regarding industry business ratios is the Dun Bradstreet database. Appendix A shows a snapshot of the industry ratios illustrated in the Dun Bradstreet database. The industry average for ROE and ROA are 24.2% and 5.6%. This means that Coca-Cola performance in both these ratios is better than the industry. In terms of ROA Coca-Cola is doing 2.5 times better than the industry. The net margin ratio of 22.67% is much better than the industry norm of 1.7%. The debt ratio of Coca Cola in 2009 was 2.09. The debt ratio shows the ability of a company to pay of its total debt. The general rule is that the debt ratio should be above 1.0. The position of the company is good because the firm debt ratio is twice the comfortable level. The average debt ratio in the industry is 0.83 which proves once again that Coca Cola is in a good position. Another ratio that measures the solvency of a company is the current ratio. The current ratio measures the ability of business to pay off its short term debt. The current ratio of Coca Cola in 2009 was 1.28. This ratio is calculated by the following formula: current liabilities / current assets. The same 1.0 rule applies to the current ratio which implies Coca Cola is in a favorable position. Despite having a current above 1.0 in comparison with the industry norm of 1.6 Coca Cola is not doing as well as the industry. A ratio that further tests the liquidity of a company is the acid test or quick ratio. The acid test is calculated similar to the current ratio except in the numerator the inventory is subtracted. The quick ratio of Coca Cola in 2009 was 1.10. Coca-Cola’s inventory composes only 13.41% of its current assets. The quick asset test proves the company is in a good position to pay off its short term debts. The working capital of the company which is another metric that measures a company’s ability to pay off its short term debt is $3830 million. The inventory turnover of Coca Cola in 2009 was 4.71. The inventory turnover provides information regarding how many times the company sold its inventory during a year. The average inventory turnover of the industry is 20.7. The discrepancy in this metric does not have too much significance due to the fact that each company establishes its inventory cycle. The industry norm includes a lot of small companies that cannot hold large inventory due to cash flow requirements. The debt to equity ratio of Coca Cola in 2009 was 0.92. The company has a good balance of usage of debt and equity since 48% of its operation has been financed by debt, while the remaining 52% was financed through equity. The industry norm is a debt to equity ratio of 1.41. In comparison with the industry Coca-Cola is doing well because it has not relied too much on debt to grow. Recommendation At first glance a person that does not know much about financial analyses might say that Coca Cola had a bad year in 2009 because it its revenues decreased in comparison with the previous year. In reality the truth is completely different. The Coca Cola Company had an excellent financial year. One of its most impressive stats was the fact that the company increased net revenue by 17.16%. The bottom line also referred to as profitability is much more important that total sales. The company has paid good attention to its leverage position. The financial analysis proved that the company is able to pay both its short term and long term responsibilities. Due to the size of the company and its proliferation worldwide the inventory cycle of the company is bit slower than the industry. Since the firm does not have any type of cash flow problem this metric is not a concern at all. Coca Cola was able to perform extremely well in the middle of a global recession. My recommendation as a financi al analyst is that the common stocks of Coca-Cola are a good investment. References Dun BradStreet Database. Key Business Ratios: Retrieved May 15, 2010 from Dun Bradstreet database. Thecoca-colacompany.com (2010). Growth, Leadership, and Sustainability. Retrieved May 15, 2010 from http://www.thecoca-colacompany.com/ourcompany/index.html Appendix A: Industry Ratios (Dun Bradstreet, 2010) Appendix B: Coca Cola Income Statement (2009) (Thecoca-colacompany, 2010) Appendix C: Coca Cola Balance Sheet (2009) (Thecoca-colacompany, 2010)