Essay about The Ideal of Marriage - 1238 Words

The Ideal of Marriage In todays society most marriages have different perspectives of an ideal marriage. Some married couples are totally faithful, honest and respectful to one other, meaning the wife and the husband are together and living happy in there married life, other married couples may tend to cheat and disrespect each other, meaning that the married couple are not together or are separated may be there opinion of the ideal marriage. In the medieval period Chaucer, writes to his audience the ideal of marriage in his stories. In Chaucers Canterbury Tales he explains the medieval way of a ideal marriage In The Wifes and Baths Tale and The Franklins Tale suggest there own opinion on how a ideal marriage should be.†¦show more content†¦Her view toward sex was that she would not have sexual intercourse with her husbands unless she received money. She felt that a man must pay his debt to his wife; the sexual bonds in marriage are a contractual obligation involving sustained boil (Cigman 5 ). She married five times during all of her marriages she married in terms of lust instead of true love. She confessed to a great desire to be loved no matter what, weather she was married or unmarried. Not only did she have a desire to be loved she had a passion for dominating her husbands. Her first three husbands where good, old and rich. In her fourth marriage he irritated her by having a paramour but she evened scores with him. The wife was not at all in love of none of her husbands until she fell in love with her fifth husband. This time the husband treated her the way she should have been treated a long time ago. He talked bad about her calling her names and disrespecting her. He told her stories about loose woman and how they got what they wanted in their husbands. He beat, and pushed her around. Although he did this to her he was her favorite husband of all. She felt that she had to gain back her mastery of her lover. He was running the show and the wife did not like it at all. The difference between her husbands before was that it was easy for her to gain dominance and mastery over them. The fifth one she had to win itShow MoreRelatedMotivation And The Ideal Marriage982 Words   |  4 Pagesfriendship, romance and lifelong companionship. Love and the ideal marriage can be a motivator for a young lady or young man to make herself more attractive to the opposite sex. The emotional, psychological need for love and acceptance may push someone to behave in a manner in which is sincere or kind displaying actions that are acceptable by others in society. Negative emotions or feelings can elicit bad behaviors. An unhealthy marriage or relationship can push someone to behave in a hostile andRead MorePerspective of an Ideal Marriage Essay1660 Words   |  7 Pagesthe Ideal Marriage? 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The Australia Constitutions Definition of Marriage

Section 51 (xxi) of the Australia Constitution gives Commonwealth power to regulate and define the meaning of marriage. It has been defined as â€Å"a formal, monogamous and heterosexual union for life†. This definition of marriage is taken from the 19th century English cases, which are Hyde v Hyde and Woodmansee . However, nowadays, people start to challenge the definition of marriage given in the constitution and demand for the change. They want the definition of marriage includes same sex couples and these couples been given the same rights as heterosexual couples. Thaler and Sunstein (2008) defined marriage as an official status granted by the state, which the married couple can get symbolic as well as material benefits, such as tax†¦show more content†¦Besides, Sullivan (1996) also claimed that law should recognised same sex marriage and divorce. He put marriage as the highest public recognition of personal integrity; that is why he wanted same sex marriage to be legalised (Sullivan, 1996). Amending the definition of marriage in the constitution is not easy and fast. It needs majority vote from the states and people. If the majority vote for the legalisation of same sex marriage, then only the parliament needs to amend the constitution. Before people voice their opinion, they should think and make research on the impacts of same sex marriage, whether the positive impacts outweigh the negative impacts. Landolt (2007) stated that children grown up well with a father and a mother who can teach them gender identity and their actual role . The relationship period of homosexual couples also is shorter than heterosexual couples. This is because when they have children, the children need stability in their lives (Landolt, 2007). If a lesbian couple have a son, how do they want to raise the child like other heterosexual families? Who wants to teach the child about being a real man? Who wants to be his role model? Having a father and a mother in a family provides a better environment in raising the children. Both parents can be role model to their children. In conclusion, it is vital for people to think the pros and cons of the same sex marriage before they vote for it. Every aspect, like

Financial Management and Analysis TCS and Infosys

Question: Describe about the Financial Management and Analysis of TCS and Infosys Company? Answer: 1. Introduction The technology sector has been chosen for the present assignment. The two large multinational IT companies have been chosen. They are TCS and Infosys. The financial performance has been analyzed for the year 2014 and 2013. 1.0 Company Profile Infosys is the third largest IT service company. It was founded by Narayan Murthy. According to the 2014 data there are 890 clients of Infosys which is spread out across 50 countries. Infosys has presence globally and it is well established in countries like China, Australia, India, Europe and Middle East. The various services provided by Infosys includes development of software, maintenance of the validation services to insurance, finance, manufacturing. One of the major products of Infosys is Finacle which provides banking solutions across various modules in the retail sector and the corporate banking sector. Infosys has won several awards over the past years. It is considered as the 19th most innovative firm as listed by Forbes. It is one of the most admired companies in India according to the Wall street Journal (infosys.com, 2014). Tata consultancy services is a multinational IT company that provides consultancy services and business solutions. It operates in 46 countries. It is the one of the four most big IT companies in the whole world. It was ranked as the 40th in the worlds most innovative comoanies. Over the past few years TCS has acquired several business organizations like CMC ltd , AFS , Swedish Indian IT Resources AB(tcs.com, 2015). It provides wide range of services that are technology related. The various services provided by TCS includes development of application, outsourcing of business process , planning of capacity , consulting and development of software for the enterprise. The operation of TCS is spread out worldwide in Africa, Asia, Australia, America and Europe. TCS has also started its BPS services which is an IT outsourcing company. It is the largest IT outsourcing company after Genpact. There are various research centres under TCS. The company has won several awards. It is considered as the number one service provider of IT in the manufacturing sector in Europe according to the International Data Corporation in 2014(Tcs.com, 2015). The IT sector in UK is one of the most prosperous and well performing sectors. Globalization has brought the IT companies to a single platform. The IT industries in UK are well established and have a string future. The supplier, users and the consultants for an organized chain. It is one of the well performing sectors that contribute to the GDP of the country. The economic growth of the country is largely impacted by the performance of the IT sector. The IT sector has been performing well for the past few years (Markets.ft.com, 2015). The IT sector is undergoing rapid innovation from the past. The innovation of the IT industry has been evolutionary rather than being evolutionary. The IT sector in UK has matured over the period of time. But the maturity of the IT sector has not prevented it from being innovative. The IT sector has paved the way for the development of outsourcing (Kpmg.com, 2015). 2. Critical Analysis of Ratios Infosys 2014 2013 Profitability Ratios Return on capital employed Net Operating Income/ ( Total Assets - Current liabilities) 36% 37.30% Gross Profit Percentage Gross Profit / Net Sales 39.70% 41.08% Operating Profit Percentage Operating Income / Net Sales 25.77% 27.36% Liquidity Ratios Current ratio Current Asset/ Current Liabilities 3.83 4.82 Efficiency ratios Debtor's Payment Period ( Days) Net credit sales / Average Debtors 6.003233 5.697021 60.80057 64.06857 Financial structure Price/ Earning ratio Current Share Price / Earnings Per share 18.4 18.34 Dividend Yield Dividend per share / Current Share Price 39.70% 29.90% Tata Consultancy Services Profitability Ratios 2014 2013 Return on capital employed Net Operating Income/ ( Total Assets - Current liabilities) 159% 155.52% Gross Profit Percentage Gross Profit / Net Sales 23.63% 22.35% Operating Profit Percentage Operating Income / Net Sales 23.63% 22.35% Liquidity Ratios Current ratio Current Asset/ Current Liabilities 2.737514 2.691748 Efficiency ratios Debtor's Payment Period ( Days) Net credit sales / Average Debtors 4.487524 4.46874 81.33661 81.67851 Financial structure Price/ Earning ratio Current Share Price / Earnings Per share 97.67 70.99 Dividend Yield Dividend per share / Current Share Price 28.40 26.60 Profitability ratios The profitability ratios determine the ability of the company to earn profit from sales. The profitability ratio determines the overall performance of the company over a period of time. It can be compared with other organizations of the industry to judge the performance. In the present report the profitability ratio has been determined in terms of return on capital employed , gross profit percentage and operating profit percentage. In 2014 the return on capital employed for Infosys was 36%. It was 37.30% in the year 2013. A slight decline is seen in 2014. On the other hand the gross profit margin for 2014 is 39.70% and for 2013 it is 41.08%. There is decline in the profit margin for Infosys(Tracy, 2012). On the other hand, in TCS return on capital employed for the year 2014 and 2013 has been 159% and 155% respectively. The gross profit margin for the year 2014 and 2013 is 23.63% and 22.35%. The profitability of TCS has increased for the year 2014(Besley, Brigham and Aberwald Clark, 2002). Liquidity ratios The liquidity ratios determine the ability of the company to repay its short term debt. The two liquidity ratios are the current ratio and the quick ratio. The current ratio shows the ability of the firm to repay its short term debts using the current asset. The ideal current ratio is considered to be 2:1. The liquidity ratio for Infosys in the year 2014 is 3.83 and the ratio for the year 2013 is 4.82. The ratio is higher than the standard ratio 2:1. It shows that the company is not using the assets properly to repay its debt. However the percentage has reduced from the previous year (Desai et al., n.d.). The liquidity ratio for TCS for the year 2014 is 2.73 and for the year 2013 are 2.69. The liquidity ratio of the company has been. It is around 2:1. Efficiency ratios These ratios show the ability of the company to manage the efficiency of its assets. The debtors turnover ratio for TCS has remained the same for 2014 and 2013. On the other hand the ratio for Infosys has declined from the year 2013 to 2014 which is a good indication (Grier, 2015). Financial Structure ratios These ratios highlight on the earning of the shareholders. They are the earning per share and the dividend yield ratio. The earnings per share for Infosys has remained the same for the year 2014 and 2013. On the other hand the earning per share of TCS has increased. It shows that with the increase in profitability of the firm, the earning of the investors is increasing (Grier, 2015). 3. Conclusion and Recommendations TCS and Infosys are the two giant IT companies in the world. The market share of the two firms is large in terms of the IT sector. On analysis of the financial performance for the year 2014 and 2013 it can be seen that performance of TCS is better than Infosys for the two years. The profitability of TCS has been growing. This has resulted in increase in the earning of the investors. However the profit margin of Infosys has declined. The ability of the company to maintain its short term assets is not sound. The company is not using its short term liabilities efficiently. Thus the liquidity ratios are high for the company. 4. References Besley, S., Brigham, E. and Aberwald Clark, D. (2002). Essentials of managerial finance. Mason, OH: South-Western. Desai, R., Palepu, K., Gibson, C., Healy, P., Bernard, V., Wright, S., Bradbury, M. and Lee, P. (n.d.). Analysis of financial statement information. Grier, W. (2015). Credit Analysis of Financial Institutions. infosys.com, (2014). Infosys Annual Report 2013-14. [online] Available at: https://www.infosys.com/investors/reports-filings/annual-report/annual/Documents/Infosys-AR-14.pdf [Accessed 16 Feb. 2015]. Kpmg.com, (2015). UK tech sector records best growth performance for almost | KPMG | UK. [online] Available at: https://www.kpmg.com/uk/en/issuesandinsights/articlespublications/newsreleases/pages/uk-tech-sector-records-best-growth-performance-for-almost-a-decade-according-to-kpmg-markit-tech-monitor-uk-report.aspx [Accessed 16 Feb. 2015]. Markets.ft.com, (2015). Sectors and Industries - latest news, data and trends - FT.com. [online] Available at: https://markets.ft.com/research/Markets/Sectors-and-industries [Accessed 16 Feb. 2015]. tcs.com, (2015). TCS - IFRS ANNUAL REPORT. [online] Available at: https://www.tcs.com/investors/Documents/Financial%20Statements/TCS_IFRS_Q4_13_USD.PDF [Accessed 16 Feb. 2015]. Tcs.com, (2015). TCS News Events: Press Release : Department of Posts Awards Core System Integrator project to TCS. [online] Available at: https://www.tcs.com/news_events/press_releases/Pages/Department-Posts-Core-System-Integrator-project-TCS.aspx [Accessed 16 Feb. 2015]. Tracy, A. (2012). Ratio Analysis Fundamentals: How 17 Financial Ratios Can Allow You to .... pp.5-40.

Role of Context in Espionage and Shaping Values Essay Example Essay Example

Role of Context in Espionage and Shaping Values Essay Example Paper Role of Context in Espionage and Shaping Values Essay Introduction In the world of Espionage, how do these texts demonstrate the role of context and the individual in shaping values? In the nightmarish and brutal spy world it is often necessary to carry out certain actions to achieve a collective goal. In John Le Carre’s novel ‘Smiley’s People’ and Tony Scott’s film ‘Spy Game’ there is collectivised action to fight against the opposition, possibly losing what they stand for and in doing so jeopardising the security of their countries by embodying this double standard in their Intelligence Services. As John Le Carre said â€Å"the things we must do to protect our country are making our country not worth protecting†. It is with these tense and brutal circumstances were the true colours of countries and people transpire, were the values that individuals hold dear are tested and the underlying themes of espionage are shown. Most noticeably the themes of moral relativism and the conflict between the p ersonal and the professional stand out as lives are seen as the expected cost in the fight for the ‘greater good’. The fight for the ‘greater good’ is an integral part in espionage, both in real life experiences and in texts. In the two texts there is a belief that all is done for this greater good. Where the lies, deception and casualties are justified as a means to the greater end. This view underlines the theme of Moral Relativism and its value of the regard to human life. In Spy Game the brutality in espionage is highlighted as countries and men would sacrifice each other for the ‘greater good’. Role of Context in Espionage and Shaping Values Essay Body Paragraphs In the film we see these recurring characteristics in Bishop being tortured, Hadley being abducted and suicide bombers attempting to kill a single terrorist. In particular during a meeting between Bishop and Muir, a heated argument occurs between them where Bishop tells Muir, â€Å" . we used him and we killed him . Nathan, what are we doing here? And don’t give me some bullshit about the greater good†. In which Muir blatantly replies, as if though their is no emotion in sacrificing a life, â€Å"That’s exactly what it’s about. Because what we do is unfortunately, very necessary. And if you’re not willing to sacrifice scum like Schmidt. †. This example shows that all is done for the greater good – in this case to reveal the identity of the mole. In particular this scene uses fast-paced panning combined with zooming out on the subject Bishop to highlight his insignificance. This cinematic technique shows the confusion in Bishop’s mind as his own personal value of sanctity of life is being undermined. This is coupled with the use of a close up shot to scrutinise the face of Bishop to show his deep-seated strain. This allows the responder to see Bishop’s personal views on this theme etched on his face, his disgust and pain on what Muir has told him. It is not that Muir is entirely void of values rather Tony Scott allows the responder to grasp that the context of espionage overshadows Muir’s own values. Muir’s views his actions as being â€Å"unfortunately, very necessary†. It is through this where Muir is subjected to his own self-afflicted personal suffering at the expense for bringing about the greater good. This is expressed in him saying to Bishop â€Å"Seventy-five casualties. one dead terrorist? Yeah, happy. † The use of sarcasm shows his own discontent at his actions as he himself must face his own kind of suffering. Even though he despises that he brought about the d eaths to achieve his goal, this is what he sees is required of him. Moral Relativism and its values are also expressed in Smiley’s People whereby Karla is the ultimate moral relativist. His actions are justified by him to achieve his own personal end – to protect the identity of his daughter Tatiana. The conflict of views between Muir and Bishop highly relates to Smiley’s People as shown between Smiley and Karla. Yet it is with a sense that Karla and Smiley share something common although with different views on values. Karla is described as â€Å"a man to whom the killing came first, questioning later† where Smiley is not simply doing the job of eliminating foreign spies rather his job encompasses dreams and personality. Le Carre uses juxtaposition of Karla against Smiley as they can both be seen as similar entities. When faced against each other they both saw something hence â€Å"perhaps each for that second did see in the other something of himselfâ € . Yet, it is the absence of moral values from Karla as to where he and Smiley separate. Smiley showed regard for human life and the need that his actions should not bring devastation to the innocent. Yet Karla’s values are ultimately shaped by his individual situation concerning Tatiana and his position within the world of espionage. Karla’s disregard to human life is revealed through the killing of Kirov, Vladimir, Leipzig and the attempted murder of Ostrakova – all for the sake of Tatiana. Smiley is also faced with personal demons but through his experiences with Karla he is able to defeat them. The quote â€Å"an unholy vertigo seized him as the very evil he had fought against seemed to reach out and possess him and claim him despite his striving† which uses hyperbole to represent his immense struggle and where Karla succumbs to this evil, Smiley powers through it. In the end the fight to defeat him has not left him scarred in the likeness of Karl a, rather it has left him with a sense of control. This view is similar to Spy Game whereby Bishop says to Muir â€Å"I’m done with the reasons, Nathan. I’m not ending up like you. Both Smiley and Bishop require there values to be shaped by what they believe in, not to be shaped for them by the people and situations around them. Another common theme to espionage is the conflict between the personal and the professional. It is seen that a balance between the personal and the professional can not occur as the context of espionage requires the individual’s complete and undivided attention. In Spy Game Bishop’s experiences with Schmidt makes things personal, as he calls out to him â€Å"my wife, my children! †. The use of the black and white editing technique in this scene indicates that the situation has shifted from the perceived reality. That is, the view of values has changed from the coloured and clear world of Muir where everything is done for t he greater good, to this black and white world were things are not as clear to perceived and are beyond control. In particular Tony Scott employs the full array of modern camera techniques such as fast motion, reverse zooms and lenses to create the most realistic approach to this scene, to indicate the frustration and confusion of Bishop as to what has just been done. It shows that Bishop has finally become subjective and emotive rather than being objective and detached from other individuals around him. This camera movement is similar in scenes involving Hadley to show that Muir has underestimated Bishop’s feelings. Muir shows by rescuing Bishop that he is not entirely void of emotion or considerably â€Å"playing by the rules of the game† rather his own personal values have been shaped by his individual experiences; that of his times with Bishop. The conflict between the personal and the professional is also found in Smiley’s People. The inclusion of emotion i n their profession is destructive, as there needs to be rational decisions made rather than those that are personal and emotive. In particular the use of jargon in their profession is necessary to prevent emotional connection. Such words as â€Å"honey traps, no doubles† adds a simplistic and disconnected feel to otherwise horrific situations. This disconnection leads to some division whereby Smiley sees his professional life completely governing his personal. As we know â€Å"Smiley would have promised Karla immunity from prosecution for complicity in the murder of Vladimir† to bring about his defection. Even though Vladimir was a friend, Smiley’s need to defeat Karla overshadowed justice in convicting Vladimir’s killers. The values presented with this theme are those that are most objectified in espionage. The values that love and honesty lie above professional conduct and personal feeling is more important than the requirement of the job are explored b y both composers. In both texts there are conflicting views, presented through Smiley and Bishop. Where Bishop is still young he sees these values as being important compared to Smiley who’s life has passed by with disappointment. Smiley was told by Ann â€Å"how can you love the living if you do not even mourn for the dead†, his many losses throughout his life both in war and personally; the infidelities of Ann and loss of Vladimir have caused his values to suffer. In the end Bishop honestly confesses his true nature telling Hadley â€Å"my name’s Tom†. This leads him to object against Muir who believes that when the professional and the personal interact problems occur. These ‘problems’ are similar to Karla attempting to carry out his profession while also trying to protect his daughter, which leads to his downfall. Nevertheless, Smiley’s People and Spy Game both indicate that the world of espionage is one steeped with its themes and values. The context of espionage and the individual take the role of shaping values. Yet it is not only the individuals decision as to how their values shape rather the profession takes its own charge against individuals, either positively shaping values the individuals stand for or fuelling the negativity in the values the individuals believed they were there to prevent. 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