Criticism of the government Essay

In naming individuals, the young ladies were most likely anticipating their own blame onto others. In this task, â€Å"The Crucible† by Arthur Miller I will investigate the entire circumstance to find from where I think the abhorrence originated from. So as to do this, I am going to need to examine a portion of the characters and state the amount I think they added to the genuine shrewdness in Salem. Right off the bat there is Samuel Parris. He is a truly vital character. All through the play, his character seems to be dreadful, cold and crafty yet underneath that strong outside we see that he is an unreliable and apprehensive man who is effortlessly scared by those of higher force so as to accomplish what he accepts to be a high status. Along these lines, and the way that he is bereft and has always been unable to think about youngsters, any individual who has perused the play will see Parris unfit as a dad to his solitary girl Betty, not to mention be a clergyman of Salem. Because of his instability, Parris is distrustful that whatever he does, or any place he goes he is being decided, as Arthur Miller states in his presentation, â€Å"He accepted he was being abused any place he went, in spite of his earnest attempts to win individuals and God to his side. † As he considers himself a man of significance to the standard individuals of Salem, since he is a priest of Salem, he is over-delicate and effortlessly insulted, regardless of whether â€Å"someone rose to close the entryway without first asking his authorization. † Between the very beginning of the play and the end, there is a serious change in Samuel Parris’ character so our emotions towards him change too. As an individual from a group of people first watching the play, I would have no clue about the qualities of Parris, which are depicted above, so when Parris first shows up I am not one-sided towards him, and, in truth feel sorry for him as he bows defenselessly at the bedside of his little girl, in spite of the fact that this inclination doesn't keep going long. We can see through Parris’ activities all through the play that he is quite an absurd man. In spite of the fact that clearly there are numerous other people who can be accused for the beginning of the witch-chases in Salem, Samuel Parris is to be faulted on numerous events. For example, his powerlessness to deal with the circumstance, the moving in the forested areas, where he discovered his little girl, niece and other little youngsters in the wood, doing what he thought to invoke spirits, and Betty’s condition of obviousness. Parris could have taken care of the circumstance with humor, understanding that such little youngsters were most presumably incapable to invoke spirits, and that Betty may have responded as she outed of dread and delirium. In this scene we find that Parris is childish as he thinks about his notoriety than for the prosperity of his lone little girl. He says that he doesn't wish to jump to withcraft for the reason for Betty’s state when he says, â€Å"Let him hope to medication and put out totally thought of unnatural causes here. There be none. † We accept that he is stressed over his little girl and doesn't wish to let himself accept that there may be some underhanded nearness with a hang on Betty, yet it before long becomes obvious that he is just stressed over his notoriety and how his adversaries will attempt to utilize Betty’s condition against him, â€Å"Now look you kid, your discipline will come in now is the right time. Be that as it may, on the off chance that you dealt with spirits in the timberland I should know it now, for most likely my adversaries will, and they will demolish me with it. † Parris can likewise be very brutal. Rather than raising his niece Abigail as a treasured individual from his family, he sends her out to fill in as a house cleaner to the groups of the town. Along these lines, and all the past disclosures made about Parris, it is simple for the crowd to begin to see his character vary from how it was at the very beginning of the play. We begin to disdain Parris, and begin to see the shrewdness and childish character of Parris, as portrayed in Arthur Miller’s prologue to the play. One activity that demonstrates exactly how inclined to act before speculation Parris is, is the point at which he calls for Reverend Hale of Beverly, a specialist in searching out unnatural existences, despite the fact that he has just expressed that he wouldn't like to look to unnatural causes to discover the wellspring of Betty’s condition. He at that point advances to disclose to Mr Hale that he got the young ladies in the forested areas conjuring spirits, â€Å"Why, sir-I found her and my niece and ten or twelve of different young ladies, moving in the woods the previous evening. † There was positively no requirement for Parris to have disclosed to Hale that. On the off chance that he had not let him know, at that point Hale would have inevitably have needed to reach some decision about what wasn't right with Betty and regardless of whether he said it was to do with the unnatural world, Samuel Parris, nor any of the young ladies could be considered mindful. It is dicey that any of the young ladies would have admitted it themselves as different young ladies compromised the individuals who verged on telling. Later on in the play, Parris understands this early misstep he has made despite the fact that at this point it is past the point where it is possible to spare himself. After Hale in the end figures out how to get the young ladies to admit to have summoned spirits, we see an incredible change in Parris’ sees towards black magic. He no longer wishes to avoid the chance of unnatural causes; in certainty he does everything he can to put all the fault on it when he finds that he can utilize it for his potential benefit. Parris appears to discover it his obligation to exacerbate the situation for anybody blamed for black magic, similarly as with anybody who’s confirmation may disrupt the general flow of him accomplishing what he needs. As the young ladies make wild allegations about the poor guiltless individuals from the Salem people group, Parris makes silly cases that cause it to appear as though the young ladies are coming clean. He does likewise with any individual who attempts to safeguard somebody he has blamed. He does this exclusively for his own advantage. Take for instance when, in Act three, Judge Danforth asks John Proctor, â€Å"Now, what testimony do you have for us, Mr Proctor? † to which Proctor answers â€Å"It’s a kind of confirmation. The individuals marking it announce their great feeling or Rebecca, and my significant other, and Martha Corey. † Parris attempts to uphold question into the brains of those present by scrutinizing the legitimacy of his contention, â€Å"Their great supposition! † however fortunately, he does this without any result. Parris’ character remains essentially the equivalent all through the length of the play. He keeps on destroying people’s lives. He is very astute as he can control people’s words to make it sound as though they are admitting to have dealt with the demon. Approaching the finish of the play, when John Proctor has been blamed for black magic and is to be hanged, Parris’ character changes to some degree. Before the allegation against Proctor, Parris has criticized John Proctor and Giles to judge Danforth with the goal that they won't be accepted in light of the fact that he realizes that in the event that they are, it will look awful on his part. Not long after Proctor is charged, the individuals of Salem, who had consistently acclaimed the execution of ‘witches’, understood that the honest were being slaughtered. They decided to take out their resentment on Parris and he got demise wishes, one being a knife in his entryway. This is the thing that welcomes on the impossible to miss contrast in his character. With his vain endeavors, he attempts to get Proctor to admit to black magic despite the fact that he knows he’s not liable of it. Parris’ purpose behind doing this is obvious to the crowd, and our convictions that he is a narrow minded man are affirmed. There are additionally numerous other people who can be accused for the Salem witch-preliminaries. One other is Abigail Williams. I believe that Abigail is the primary, and near being the main source of the witch chases in Salem. In contrast with the various characters that I will depict, she is generally youthful, yet she is by all accounts the smartest in the craft of defilement and misleading. Similarly as with each character in the play, as an individual from the crowd I think nothing about Abigail’s character other done what she appears through how she depicts herself in front of an audience. Along these lines, when we initially meet Abigail’s character, we have no beforehand existing sentiments towards her. We first observe Abigail when she has quite recently entered the room of her cousin Betty, who lies inactive on her bed after the stun of being found moving in the forested areas. Her character is by all accounts delicate and mindful. We before long discover that she isn't so honest as a result of two things she does, or has done. The first is the updates on the savage deed that she should have submitted against Elizabeth Proctor, as Parris says â€Å"Abigail, is there some other reason than you have let me know, for your being released from Goody Proctor’s service†¦ she comes so infrequently to chapel this year for she won't sit so near something ruined. What connoted that comment? † By the way that she reacts to this, it is easy to see that she is mindful of how she feels about individuals, and thinks nothing about the regard she should show them, through what she says, â€Å"She abhors me, uncle, she should, for I would not be her slave. It’s a harsh lady, a lying, cold, whimpering, lady, and I won't work for such a lady! † The second is the adjustment in disposition she has towards Betty. She guarantees that she will never really hurt Betty, â€Å"I could never hurt Betty. I love her profoundly. † But when Parris has left the room, we see that she is scheming and all that she said while Parris was in the room was a demonstration. Quickly we develop to disdain Abigail as we have seen her for only a brief time, yet she has just been beguiling to somebody that she ought to have extraordinary regard for. Abigail, truth be told, has no genuine consideration for Betty. Her solitary consideration is that Betty doesn't land her in a difficult situation. Once Parris has left the room, Abigail turns out to be progressively forceful in her endeavors to get Betty out of her oblivious state, â€Å"Betty? N

Reflective Essay, Scottish Higher Grade English Essay

The Mistreatment is of Animals - Essay Example My initial introductions were held, as I ascribed such contrasts in conduct to their inclination as creatures. In any case, reason immediately transformed into misgiving when I understood why they were found watchfully; they were isolated so as to maintain a strategic distance from potential clashes with different canines. We were informed that these mutts were so gravely treated by their past proprietors that they couldn't be reintegrated into a typical family home because of their standoffish practices. By then, the whining of a little earthy colored pooch grabbed my eye. Seeing it fall down in the corner in its malnourished state quickly stimulated a feeling of sympathy inside me. At the point when we were informed that the scars on its back were brought about by the past proprietors smothering their cigarettes on its back, a feeling of defenseless fierceness quickly topped me off inside. It just uplifted my level of sympathy for the creatures. We proceeded onward, accepting notes with regards to which mutts may make for reasonable pets. I had a specific enthusiasm for a highly contrasting cross variety that showed up noticeably miserable in its confined state. I was along these lines told by the RSPCA guides that this pooch was not reasonable to go into a home situation that had youngsters because of abuse by the past proprietor. The news sent an influx of disgrace and nauseate up my spine for the mercilessness of those dependable. I embarrassingly proceeded onward to my next decision, which was a little white pooch with dark flashes. This canine was esteemed reasonable and was brought by a handler to the walk region. It was discernibly miserable in the earth, woofing at each pooch it passed; this canine obviously had soul be that as it may, having heard the seriousness of abuses, I had reservations with respect to its animosity. When brought into the enormous gather ing region, the pooch continued to run two laps of the zone and at exactly that point came to meet us.â â

Writing Good Controversial Essay Topics

Writing Good Controversial Essay TopicsGood controversial essay topics require an element of debate and discussion. However, it is important to make sure that the essay will be composed in a way that has no underlying bias or point of view. This is not a matter of censorship, but rather a matter of using argumentative force in order to persuade a reader to respond in a particular way. Good controversial essay topics are important because they can provide students with valuable skills in writing, research, and argumentation.The process of selecting the potential topics for a college or university essay can be somewhat difficult. There are so many things to consider, including the student's personality, background, interests, personality, work experience, and other relevant factors. Furthermore, the subject matter can be highly controversial, such as on matters of race, politics, religion, sex, and other social issues.Fortunately, there are some good guidelines and ideas for choosing c ontroversial essay topics. One idea is to take an unbiased look at your own beliefs and opinions, to see what you can find in favor of or against them. Most people already have their own biases in the topics that they have chosen to write about. The best way to avoid being biased on these topics is to take a step back and consider the perspective of others who share the same opinions and beliefs. This is where your own opinions and biases can be thrown out of the window, and you will be able to have a more neutral opinion.To help you identify if the topic that you are choosing is appealing to a specific audience, you should ask yourself if there is any existing knowledge in the area that can be revealed. An easy way to do this is to find and contact professors who teach similar subjects that interest you. This may seem a bit embarrassing to do, but it will help you discover if the topic you choose is something that is already popular. You will find that once you start asking questio ns and looking into the research behind the topic, you will be able to learn more about it. You can also seek the advice of other professors and staff in the field.Once you have learned about the topic of interest, it is time to narrow down your list of potential topics. The topic you choose is not the only thing that count, but it is the first thing that many people will judge your essay on. It is best to keep the topics short, as this will help you to be more concise and to make a better first impression. The length of the essay is the most important factor when it comes to choosing topics, and in this case, the length should be long enough to give the reader something to think about.While searching for potentially controversial essay topics, be sure to look into the pros and cons of the topic itself. The more research you have done about the topic, the easier it will be to decide if it is something that will provide students with any value. In the end, there are two different typ es of essays: those that are well researched and wrote and those that do not provide a complete and correct argumentation.When writing about a topic, it is important to keep in mind the type of subjects that you are writing about. The best topics for a controversial essay will usually be related to the current political environment, and the current debates and issues surrounding the topics in the area that you are writing about. Look for current events and other recent events in which students will have a direct effect on their future. Keep in mind that college or university students will be spending their college years in a highly competitive environment. Therefore, they will be very aware of current events and how they affect the lives of others.Another tip for researching controversial topics is to contact your local newspapers, blogs, and television stations. Use your local library's newspaper section for some great information. Lastly, check online for anything that you need in formation on.

The Grand Tour of Europe in the 17th and 18th Centuries

The French Revolution marked the end of a spectacular period of travel and enlightenment for European youth, particularly from England. Young English elites of the seventeenth and eighteenth centuries often spent two to four years touring around Europe in an effort to broaden their horizons and learn about language, architecture, geography, and culture in an experience known as the Grand Tour. The Grand Tour, which didnt come to an end until the close of the eighteenth century, began in the sixteenth century and gained popularity during the seventeenth century. Read to find out what started this event and what the typical Tour entailed. Origins of the Grand Tour Privileged young graduates of sixteenth-century Europe pioneered a trend wherein they traveled across the continent in search of art and cultural experiences upon their graduation. This practice, which grew to be wildly popular, became known as the Grand Tour, a term introduced by Richard Lassels in his 1670 book Voyage to Italy. Specialty guidebooks, tour guides, and other aspects of the tourist industry were developed during this time to meet the needs of wealthy 20-something male and female travelers and their tutors as they explored the European continent. These young, classically-educated Tourists were affluent enough to fund multiple years abroad for themselves and they took full advantage of this. They carried letters of reference and introduction with them as they departed from southern England in order to communicate with and learn from people they met in other countries. Some Tourists sought to continue their education and broaden their horizons while abroad, some were just after fun and leisurely travels, but most desired a combination of both. Navigating Europe A typical journey through Europe was long and winding with many stops along the way. London was commonly used as a starting point and the Tour was usually kicked off with a difficult trip across the English Channel. Crossing the English Channel The most common route across the English Channel, La Manche, was made from Dover to Calais, France—this is now the path of the Channel Tunnel. A trip from Dover across the Channel to Calais and finally into Paris customarily took three days. After all, crossing the wide channel was and is not easy. Seventeenth- and eighteenth-century Tourists risked seasickness, illness, and even shipwreck on this first leg of travel. Compulsory Stops Grand Tourists were primarily interested in visiting cities that were considered major centers of culture at the time, so Paris, Rome, and Venice were not to be missed. Florence and Naples were also popular destinations but were regarded as more optional than the aforementioned cities. The average Grand Tourist traveled from city to city, usually spending weeks in smaller cities and up to several months in the three major ones. Paris, France was the most popular stop of the Grand Tour for its cultural, architectural, and political influence. It was also popular because most young British elite already spoke French, a prominent language in classical literature and other studies, and travel through and to this city was relatively easy. For many English citizens, Paris was the most impressive place visited. Getting to Italy From Paris, many Tourists proceeded across the Alps or took a boat on the Mediterranean Sea to get to Italy, another essential stopping point. For those who made their way across the Alps, Turin was the first Italian city theyd come to and some remained here while others simply passed through on their way to Rome or Venice. Rome was initially the southernmost point of travel. However, when excavations of Herculaneum (1738) and Pompeii (1748) began, these two sites were added as major destinations on the Grand Tour. Features of the Grand Tour The vast majority of Tourists took part in similar activities during their exploration with art at the center of it all. Once a Tourist arrived at a destination, they would seek housing and settle in for anywhere from weeks to months, even years. Though certainly not an overly trying experience for most, the Grand Tour presented a unique set of challenges for travelers to overcome. Activities While the original purpose of the Grand Tour was educational, a great deal of time was spent on much more frivolous pursuits. Among these were drinking, gambling, and intimate encounters—some Tourists regarded their travels as an opportunity to indulge in promiscuity with little consequence. Journals and sketches that were supposed to be completed during the Tour were left blank more often than not. Visiting French and Italian royalty as well as British diplomats was a common recreation during the Tour. The young men and women that participated wanted to return home with stories to tell and meeting famous or otherwise influential people made for great stories. The study and collection of art became almost a nonoptional engagement for Grand Tourists. Many returned home with bounties of paintings, antiques, and handmade items from various countries. Those that could afford to purchase lavish souvenirs did so in the extreme. Boarding Arriving in Paris, one of the first destinations for most, a Tourist would usually rent an apartment for several weeks or months. Day trips from Paris to the French countryside or to Versailles (the home of the French monarchy) were common for less wealthy travelers that couldnt pay for longer outings. The homes of envoys were often utilized as hotels and food pantries. This annoyed envoys but there wasnt much they could do about such inconveniences caused by their citizens. Nice apartments tended to be accessible only in major cities, with harsh and dirty inns the only options in smaller ones. Trials and Challenges A Tourist would not carry much money on their person during their expeditions due to the risk of highway robberies. Instead, letters of credit from reputable London banks were presented at major cities of the Grand Tour in order to make purchases. In this way, tourists spent a great deal of money abroad. Because these expenditures were made outside of England and therefore did not bolster Englands economy, some English politicians were very much against the institution of the Grand Tour and did not approve of this rite of passage. This played minimally into the average persons decision to travel. Returning to England Upon returning to England, tourists were meant to be ready to assume the responsibilities of an aristocrat. The Grand Tour was ultimately worthwhile as it has been credited with spurring dramatic developments in British architecture and culture, but many viewed it as a waste of time during this period because many Tourists did not come home more mature than when they had left. The French Revolution in 1789 halted the Grand Tour—in the early nineteenth century, railroads forever changed the face of tourism and foreign travel. Sources Burk, Kathleen.  The Grand Tour of Europe. Gresham College, 6 Apr. 2005.Knowles, Rachel. â€Å"The Grand Tour.†Ã‚  Regency History, 30 Apr. 2013.Sorabella, Jean. â€Å"The Grand Tour.†Ã‚  Heilbrunn Timeline of Art History, The Met Museum, Oct. 2003.

Human Trafficking Is A Major International Policy

Human Trafficking Human trafficking is a major international policy concern that remains widespread and deeply entrenched in many Asian countries, one such as Vietnam. Through education and providing resources such as programs to help the poor or allowing people access to technology, along with government intervention and awareness, human trafficking can be dramatically reduced. Yi Wang, who is a Program Analyst for Oxfam-Quebec’s Anti-Human Trafficking Program stated in her research that: According to article 3 of the UN Trafficking Protocol, trafficking in persons means: The recruitment, transportation, transfer, harboring or receipt of persons, by means of the threat or use of force or other forms of coercion, of abduction, of fraud,†¦show more content†¦I will also report the kind of help and programs the Vietnamese government and the community has been promoting and providing to help reduce the number of human trafficking in their country. Wang stated that there is an inseparably link between trafficking and prostitution because the goal of human trafficking normally makes the victims themselves involved into prostitution (Wang 2005: 4). Not just prostitution, but human trafficking has also led these victims into the forced labor or services, slavery, and removing of organs for others. The victims who are being targeted into trafficking are most likely women and young children, but sometimes men and boys are also targeted in some cases too (Shim 2013: 6). The victims of women and girls are viewed as more vulnerable than men in trafficking because of the inequality of gender and economic power. In between the year 2005 and 2009, CEOP reports indicated that â€Å"approximately 6,000 women and children were identified as being trafficked from Vietnam† (CEOP 2011: 4). In 2010, â€Å"the report identified 58 children potentially trafficked from Vietnam to the UK over the 12 month period of the study† (CEO P 2011: 3). Due to safety issue, the demand of human trafficking for young virgins and children in prostitution has been increasing because of the factors such as the threat of HIV/AIDS. From the Human Trafficking in Vietnam research, it has identified that there are also newborn babies and children

The Evolution Of Database Management System - 1099 Words

The Evolution of DBMS A database management system, also known as DBMS, is a type of software that is used in order to create and manage a multitude of databases. Data is the power that runs most modern businesses. This specific program provides a technique for people to use a â€Å"systematic† way to create, retrieve, update, and manage many diverse types of data. DBMS is used to manage three important things, which is data, database engine, and database schema. These different elements help to provide concurrency, security, data integrity, and uniform administration procedures. DBMS is thought to be most useful for delivering a central system of data that can be accessed by many users from many places all over the world controlled by one†¦show more content†¦It has remained, for the most part, unchanged through the explosion of the internet craze. It often enforces a serious shift in any of the business processes. Distributed computing is growing very rapidly and a lot of the people sell ing it expect this to be the next major â€Å"paradigm† in the development of applications. There are three database concepts that are pretty important. This means â€Å"the thing that is being stored and is representative of something in the external world, such as a customer, invoice, or inventory item.† (information week) This can be considered the most the most basic/small piece of data that retains some sort of context. The second concept is attribute. This is the thing that describes an entity. For example, if you have a â€Å"customer entity†, you can use the attributes to keep track of all of the important descriptors. This includes things such as a person’s favorite television shows or whether he collects knives and things such as that. These basic attributes rely on the entities for context. The third of the concepts is the relationships. These entities are essentially rendered useless unless there is some way of making their relationship determined. The evolution of the many database systems has seen one trend that has been consistent throughout. â€Å"The abstraction of the database paradigm from application and operating-system constraints and theShow MoreRelatedEvolution Of Database Management Systems2269 Words   |  10 PagesEVOLUTION OF DBMS 1.INTRODUCTION As technology is rapidly emerging and changing, organizations are quickly adapting to it, and with this technology and software advancement includes database management systems. Database management systems have become a crucial tool in every organization. It will be rather more surprising to see a company not using DBMS in this age. 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Financial Analysis Cambridge University -Myassignmenthelp.Com

Question: Discuss About The Financial Analysis Cambridge University? Answer: Introduction In the modern world, each and every company that operates in the economy has the main aim of earning the maximum amount of profit from the market. The maintenance and the recording of the profit is possible by taking help of the mechanism of financial analysis. The financial analysis is helpful for the construction of the budget and the financial statement that is essential for the organization in expanding their business and maintaining competitive edge (Vogel 2014). The meaning of financial analysis is to assess the businesses projects, budgets and other financial data given out by the entity to ascertain the performance of the entity. Basically, it is done in order to explain on the on the liquidity of the firm, profitability and stability. In order to undertake comprehensive financial analysis, the organization requires to examine the income statement, balance sheet and the cash flow statement (Jensen 2013). In this statement, this paper would be explaining the financial analysis of the departmental income with respect to a hotel. In the next segment of the paper, an examination of the current pattern and the performance of the hotel and the data that is necessary in order to take an in-depth financial analysis and the steps that are needed by the management to enhance the overall functioning of the hotel. In the current case study, it is seen that the performance of the hotel is very weak. There is a huge difference in the budgeted sales of the hotel and the actual sales of the hotel. The beverage section and the food section sales are very low as anticipated. It is due to this factor that the hotel has been facing losses and on the other hand the management expenditure and the maintenance cost that is incurred day to day is higher in comparison to the budget. Therefore, the management of the hotel requires to have an effective balance among the expenditure and sales. Assessment of the current scenario The overall performance of company is very weak. By considering the income statement from 9th October 2016 - 5th November 2016 there has been a huge difference between the expectation and reality. The Budgeted Net Operating Profit of the hotel requires to be 201550 but in reality the hotel incurred a loss of -8880. Hence, there are lots of things that need to be improved and it can be explained in an effective manner. By looking at the revenue section, expected revenue was 838150 and in reality the hotel earned 664910. The maximum variance occurred has been due to food. The expected was 4392520 and actual earning was 332090 and then the big difference is in the variance beverages section. By observing the cost of goods sold, the budgeted cost of goods sold was 258700 and on the other hand the actual was 198300. The hotel saved a maximum cost in food that is -44650. Then by considering the gross profit data, the budgeted gross profit was 579450 and in actual the hotel earned 466610. T herefore there exists a difference of 112840. While discussing about the direct cost it is seen that the direct costs increases due other random direct cost. The budget for the other direct cost was 41360 which raised to 85270. Hence, the gross operating income incurred was 209120 and the budgeted income was 366120. There has been a huge difference of 157000. The maximum difference incurred was due to the rise in other direct costs. Thereafter, it is seen that the general expense was expected to be 111580 which raised to 166710. The hotel spends too much on administration cost and day to day maintenance costs. The overall administration cost that has been incurred by the hotel was 166710 and budgeted amount was 111580. Due to all the factors that have been explained above, it is seen that the hotel earned an operating loss of -8800 and expected profit was 201550. Therefore, there was a huge downfall in the performance of the hotel. By considering the cumulative budget it is seen that performance of the hotel is not only poor in the current time period but the overall performance of the company was very disappointing. There is a huge gap between the reality and the expectation. The expected net profit is 1963430 however the hotel earned a loss of -26800. The main factor for this has been due to the sale of food and beverages. Food, beverage and rooms are the major sources of revenue and the performance of food and beverage is not effective (Kou, Peng and Wang 2014). It is essential that the hotel should improve and develop the food quality and should concentrate on establishing an improved environment in order to attract existing and prospective customers and thereby should undertake effective marketing in order to promote and advertise the restaurant. Quantification and discussion of significant variances In this matter, this paper would explain the various significant variances are as follows: The main variance in revenue section has been the beverages and food; Particulars 2016 Cumulative Beverage -446200 Food -160430 -1750430 In cost of goods sold: Beverage -19500 -185740 Food -44650 -435790 In gross profit: Beverage -31650 -260460 Food -11570 -1314640 Direct Cost Other direct cost -43910 -362520 General expenses Administration -34380 Day to day maintenance cost -11640 -92220 Additional information required Financial analysis refers to the evaluation of the financial statements in order to ascertain the performance of the hotel. There are these 3 main mechanism with the help of which the financial statements are assessed. They have been explained below: Ratio analysis DuPont analysis Common size financial statements It is seen that ratio analysis has been found to be the most important financial analysis tool out of the three that has been named above. Financial analysis is undertaken in order to undertake a comparison and valuation of the hotel. Financial statements are utilized by different persons in various manner (Schmidt and Hunter 2014). For instance, top level management will use financial statements for the purpose of decision making thereby improving performance of the hotel and on the other hand the investor will use to undertake investment decision and the auditor will use financial statement to make sure that the statements are fair and true. Therefore, financial analysis is a very crucial exercise for any company to operate successfully. Ratio analysis: In order to draw significant insight into the financial statements, the ratio analysis is an important tool. The balance sheet and financial statement are a part of the financial statements. This assesses the financial statements by dividing certain number and figures to construct the ratios. The computation of the ratio is significant as one cannot draw conclusions by observing the financial statements (Hans et al. 2014). The ratio analysis enhances the usability of financial statement. The income statement explains the amount of net profit the hotel can earn but to evaluate whether it is sufficient or not would be judged by computing the ratio (Ott and Longnecker 2015). For instance, the net profit margin: net profit/sales is this ratio is compared to the industry ratio and in this manner a conclusion about the performance of the hotel can be understood. Profitability Ratios The main concern of the hotel has been to earn and to judge whether hotel has been able to make sufficient profit and one needs to calculate profitability ratio. There are two kinds of profitability ratios namely: Profit margins: It is done to compare profitability at various stages by taking help of the gross profit and net profit margins. Rate of return ratios: These ratios include return on assets, return on equity, earning power etc. Liquidity Ratios These ratios are calculated to in order to assess the liquidity position of the hotel. Liquidity explains that the hotel has been able able to meet their obligations on time (Glasserman 2013). For any firm or entity, it is very important to have sound liquidity or else the entity might face trouble. Liquidity ratios are namely: Current ratio Acid test ratio Quick ratio Cash ratio Capital Structure Ratios / Leverage Ratios The leverage means the firm is making use of their debt in its capital structure. For any firm it is difficult to function the business without debt. There are two kinds of liquidity ratio: Capital structure ratio: These ratios are used to calculate the risk of the company for bankruptcy. these ratios include: Debt equity ratio Debt asset ratio Coverage ratios: This ratio determines the capacity of the company to meet its future debt obligations on time. These ratios are: Interest coverage ratio Fixed coverage ratio Debt service coverage ratio Activity / Efficiency / Turnover Ratios These are even known as the asset management ratio or efficiency ratio. A company is having assets in order to generate sales. Therefore, this ratio determines the amount of asset utilization to convert or generate sales. These ratios are: Inventory turnover Average collection period Receivables turnover Fixed assets turnover Total asset turnover Growth Ratios These ratio calculates the growth of the firm. The fixed asset investment, retention ratio and profit margins and the factors that aids the firm to grow and develop (Abrahamsson et al. 2017). It is said that company will experience better growth if external financing is used. Valuation Ratios The valuation ratios are used to compute the market price of the hotel. These ratios are: Earnings ratio, Dividend yield DuPont Analysis DuPont analysis is a process of measurement of the performance that was incorporated by DuPont Corporation in the year 1920. With the help of this process, the assets are computed at their gross book value and not in their net book value in order to produce an increased return on equity. It has been known as DuPont identity (Isard et al. 2017). With respect to the DuPont analysis, it is seen that the return on equity is affected by three objects namely the operating efficiency, which is computed with the help of the profit margin, asset use efficiency that is measured by the total asset turnover and the financial leverage which is computed by the equity multiplier. This process is helpful for the determination of the return on the equity and the factors that are responsible for the transformations in the return on equity. Therefore, the financial statements of the hotel can be computed with the help of which the stakeholders can undertake their decisions accordingly. It is seen that computing the assets at the gross book value eliminates the incentives in order to restrict investing in the new assets. Making use of the book values in opposition to the financial accounting depreciation process manufacture artificially lower level of return on equity in the base years where an asset is put into service. It is seen that if the return on equity is unsatisfactory, the DuPont analysis would indicate the parts of the organization that is not performing effectively (Rigamonti et al. 2015). Formulae: return on assets= net profit margin *total asset turnover With respect to the hotel that is under consideration, it is seen that DuPont analysis of the hotel can be understood as following: Return on asset= 0.0134*1.42 =0.019028 Common Size Financials The common size financial is a statement that explains income and expense account items as a percentage of sales and the balance sheet items as a percentage of total assets in order to make the comparison easy. Therefore, after knowing the details of the procedure for financial analysis it can be said that in the given case study only the income statement and common size statement are provided but in order to construct a comprehensive analysis it is essential to have a balance sheet as well and with the help of the balance sheet financial position of the hotel can be attained. In order to calculate all the ratios it is mandatory to have balance sheet data. Along with income and expense account and the balance sheet there is a need for the cash flow statement (Laudon and Traver 2013). The cash flow statement depicts the actual position of the hotel. The income statement would express how much sales and expenditure has occurred and on the other hand the cash flow statement will reveal the amount the hotel has received and have paid in real. Leaving apart the financial statements of the hotel, the financial statement should have the information about the competitors of the hotel. Therefore, the hotel can compare itself with the industry and must gain knowledge about the pattern of the market. Evaluation of the measures required to correct any adverse trends: As discussed above by observing the income statement and the comparative financial statement it can be said that the performance of the hotel is very weak. The hotel is not even on breakeven point as it has being incurring losses. The following are the methods the management can use in order to increase the performance of the hotel: Provide maximum hospitality: The hotel staff should treat every guest very special. They should be polite, responsive, and for everyone they should have a sense of urgency. The experience of the hotel should be memorable for the guest Staff should the trained for everyday basis not just for one time affair: The hotel should employee experienced staff and should have regular supervision over their performance. Their remuneration or commission should be proportionate to the sales so they are well motivated to focus on increasing sales. Better marketing strategies: The hotel should identify their target audience and should do marketing through various sources. It should list itself on the best website and should offer various schemes and should also do advertising on social media, newspaper and should offer various discount coupons so the number of customer increases. The hotel should also provide some schemes for the customer residing in the hotel such as providing free breakfast, spa services. They should even focus on making the hotel kid friendly such as having baby chairs in the restaurant, having kids room and having baby tubes to access the pool. Providing delightful meals: The customer satisfaction is the best way to operate the business. The customer arrives at the restaurants to enjoy food. So the hotels should give maximum focus to the quality of food they are serving to their customers. The restaurants should have proper management and stringent controls over the quality of food they are serving. Their staff should be neatly dressed and should provide quick service. Proper forecast by top management: In the given case study the performance of the hotel is very poor. Therefore, the top level management should study what are the strategies followed by their competitors who are running a successful business. The top level management should study the pattern regarding exactly what is going wrong in their process. The management should make practical forecasts, targets and proper incentive schemes for their employees. Ambiance: The customers arrive at the hotels to enjoy ambiance, environment and meals. Therefore, the hotel should have proper provision of air cooling, music and very prim and proper ambiance. Spending too much on administration and day to day maintenance expense: In the given case study there is an imbalance between the income and expenditure. It has been observed that the sales are very low and on the other hand there is too much of expenditure on the administration and day to day expenditure. Therefore, the management should undertake maximum exploitation of the given resources and should not go overboard with their expenditure. Management Actions It is essential for the management to undertake various steps and strategies that would be influential for the improvement in the financial scenario of the hotel. It has been observed that the hotel has been facing losses and the financial statement of the hotel has not indicated any positive sign. Hence, the initiation of the various steps and actions can be helpful for the improvement in the financial statement of the hotel. It is seen that the management should look to improve the financial condition by managing and supervising the construction of the financial data so that effective results can be obtained (Cinelli, Coles and Kirwan 2015). The management should even look to construct strategies that would increase customer base of the hotel. It is essential to provide various attractive schemes and promotional activities that would be fundamental for increasing the sales margin of the hotel. The introduction of various additional facilities like free-Wi-Fi, pools and fusion resta urants can be fundamental for improving the financial activities and the operational activities of the firm. The improvement in the service quality and the food quality can increase the level of revenue of the hotel. The management should even undertake effective training program for their employees in order to make them stay updated with the market. The management should even enhance the communication level among the employees so that improvement in the operational activities can be developed (Evangelou and Ioannidis 2013). Feedback from the customers can even be taken in order to understand the faults and the grievances that are seen in the hotel so that effective measures can be taken in order to improve the financial position of the hotel. It has been observed that all the ratios that have been explained above cannot be explained with respect to the financial figures that have been provided with respect to the hotel. Therefore, it is seen that only a few of the ratios have been used in order to understand the financial position of the company. Asset Turnover Ratio= 0.0142 Net Profit Margin= -1.34% Return on Assets= -1.90% Conclusion The analysis of the financial statements that have been provided by the hotel reveals that the financial condition of the hotel is very poor and the financial statement only comprises of the income statement and there is non-existence of a balance sheet and the cash flow statement. Therefore, the hotel needs to construct their balance sheet and the cash flow statement and in this manner can improve their financial scenario. It is seen that implementation of the strategies that have been suggested in this paper would be fundamental for the development and expansion of the hotel and in that manner would increase their revenue of the firm. Therefore, the implementation of these strategies would enhance the operations of the hotel and in that manner improve the financial condition of the hotel. Reference List Abrahamsson, P., Salo, O., Ronkainen, J. and Warsta, J., 2017. 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