Tuesday, January 28, 2020
Modern Sedentary Lifestyle On Overweight And Obesity Physical Education Essay
Modern Sedentary Lifestyle On Overweight And Obesity Physical Education Essay Currently, obesity and overweight is a main global health problem plaguing almost the whole planet. Studies show that in 2005 1.6 billion adults were overweight and 400 million adults were obese. As it is portrayed, obesity and overweight is a problem of the contemporary societies that cannot be confronted. According to a recent study of the World Health Organisation, it is predicted that there will be 2.3 billion overweight adults by 2015 in the world and more than 700 million of them will be obese. Also it is important to realise that obesity and overweigh are modern problems of the societies since statistics referring to these problems did not exist 60 years ago. Therefore, it is clear that obesity and overweight apart from genetic predisposition and psychological disorders might derive as well from the modern sedentary lifestyle that is highly affected by the recent technological development and from poor nutrition as there is an increase in convenience food. However in order to understand the extent and significance of the problem it is important to define and analyse overweight and obesity. Obesity can be defined as a medical condition in which body fat has accumulated to the extent that it has a negative effect on health. A healthy body requires a minimum amount ofà fatà for the proper functioning of theà hormonal,à reproductive, andà immuneà systems, asà thermal insulation, asà shock absorptionà for sensitive areas, and asà energyà for future use. But the accumulation of too much storage fat can impair movement and flexibility, can alter theà appearance of the body and cause health problems. Obesity increases the likelihood ofà various diseases like heart disease,à type 2 diabetes,à breathing difficulties during sleep (pulmonary diseases), hypertension, certain types ofà cancer, andà osteoarthritis. In particular, cancer of the colon as well as prostate in men and cancer in breasts, ovaries and cervix in women have been found to be related to obesity. Furthermore, hypertension has been found to be related CHD and strokes. As a result, obesity has been found to reduceà life expectancy and be one of the leadingà preventable causes of deathà worldwide. Investigators have estimated that if everybody had the optimal body mass there would be 3 years added to life expectancy, 25 percent less coronary heart disease and 35 percent less congestive heart failure and brain infection. Overweight is generally defined as having moreà body fatà than is optimallyà healthy, without reaching the body fat value for obesity. The generally accepted view is that being overweight causes similar health problems to obesity, but to a minor degree. It is estimated that the risk of death increases by 20 to 40 percent among overweight people and that being overweight at age 40 reduces life expectancy by three years. Being overweight or obese has been identified also as a cause ofà cancer. Psychological well-being is also at risk in the overweight individual due to socialà discrimination. However, children under the age of eight are normally not affected. The prevalence of obesity and overweight is strongly related to age. The 16 to 24 years age group (for both men and women) is substantially less at risk ofà becoming obese than older age groups. Those aged between 25 and 34 have the second lowest rates of obesity and overweight. Middle aged people are those who are in the most risky position of becoming obese or overweight. In order to further understand obesity and overweight it is important to analyse the methods used in order to classify and tell the degree to which a person is overweight or obese. The most popular method used is that ofà the Body Mass indexà (BMI), orà Quetelet index. The Body Mass index is a statistical measure of body weight based on a persons weight and height. Though it does not actually measure theà percentage of body fat, it is used to estimate a healthyà body weightà based on a persons height. Due to its ease of measurement and calculation, it is the most popular diagnostic tool to identify weight problems within a population, usually to classify adult underweight, overweight and obesity. Body Mass Index is found by dividing the body mass in kilograms by the square of height in meters. This technique can also act as a health since it appears to provide relative results concerning the degree of risk associated with overweight or obesity. Mortality and morbidity start increase at high rates at a BMI of more than 25. Therefore the desired levels of BMI are those below 25. Below there is a table of the BMI classification according to the World Health Organisation confirming what was previously stated. Classification BMI(kg/m2) Underweight
Monday, January 20, 2020
The Unspoken Dangers of Tanning Beds Essays -- Expository Essays Resea
The Unspoken Dangers of Tanning Beds Tanning beds are devices that emit ultraviolet radiation (UV rays) in order to darken oneââ¬â¢s skin complexion. It is believed that approximately 28 million Americans are tanning indoors, in some 25,000 tanning salons nationwide (http://www.fda.gov/ cdrh/consumer/tanning.html ). The rising popularity of tanning beds came about a few decades ago when the media and society started emphasizing that bronzed skin was ââ¬Å"in.â⬠A variety of people use tanning beds, both men and women, and for a variety of reasons; some use them as a weekly (or even daily) routine, others use them seasonally (when itââ¬â¢s hard to get a tan in the winter) and then of course there are the ââ¬Å"eventâ⬠tanners who go before a big event like a prom, wedding or spring break cruise. Media and what it implies about todayââ¬â¢s culture has a massive pull factor on what American people buy. Also, the effects of peer pressure cause people to tan in tanning beds; if the majority of your peers are doing it, then you donââ¬â¢t want to be the only pale kid on the block, despite the consequ...
Saturday, January 11, 2020
Racism in the Tuskegee Experiment Essay
The Tuskegee experiment, begun in 1932 by the United States Public Health Service in Macon County, Alabama, used 400 black men who suffered from advanced stages of syphilis.à This study was not a means of finding a cure; the patients offered no preventative measures to prolong or better life.à Although the history and nature of syphilis was well understood, certain scientists believed that more research could certainly be done. In terms of whom to study, the doctors developing the format discovered a ââ¬Å"ready-made situationâ⬠(Jones 94). Macon County Alabama was impoverished, like much of the country in 1932.à The selection process began during the depression, a time of separation and intolerance.à In the rural South, where we find Tuskegee, the men chosen were not seen, at the time, as equal in any sense of the word. Jones refers to prominent doctors of the region who, in the late 1800s, scientifically defined diseases that were peculiar to the race.à One such disease, Cachexia Africana, caused the subject to eat dirt.à The public did not question such obviously ridiculous claims at the time.à In fact, the public heralded these doctors and requested a manual for treating blacks in order to save slave-owners and the like money in paying for doctors (17).à Given the distaste for the ethnicity of the subjects, could their ethnicity have been a factor in the selection process? At the time, the medical profession had already made some false assumptions about the African American race in general.à Jones reiterated the white-held theory that black men had larger penises and little constraints when it came to sexual intercourse (23).à It was also believed that they were harder to treat for syphilis because African Americans were stupid. In examining this mindset, it becomes clear why the government erringly felt it should go to the poorer black communities in rural Alabama conduct a syphilis study.à Believed to be an immoral sex-centered culture placed at the level of animals, the government would put them in league with mice and rats.à As disgusting as the premise is, the doctors needed lab animals and set out to find them. If this were true ââ¬â how could the government get away with it?à Blatant disregard for humanity and life could not go unnoticed.à However, the geographical area in question had just been the last state of the union to discontinue chain gang use in its penitentiaries in 1928.à The South had not yet begun to consider African-Americans as people ââ¬â not in the slightest meaning of the word. Jones reiterates the sentiment of the doctors at the time and place with, ââ¬Å"short of a ââ¬Ëquick-fixââ¬â¢ by science requiring no behavior changes by blacks, there was no hope for the raceâ⬠(26). The Health service claimed they informed the subjects of their disease, although an internship at the time the experiments began, Dr. J.W. Williams, stated the men received no such information.à He also claims the internships registered the data collected without understanding the nature of the experiment either (Jones 5). The term ââ¬Ëracistââ¬â¢ as defined in the Random House Websterââ¬â¢s College Dictionary reads, â⬠a belief or doctrine that inherent differences among various human races determine cultural or individual achievement, usually involving the idea that oneââ¬â¢s own race is superiorâ⬠(1072).à Given this definition, it is clear that the Tuskegee experiments were racist.à To withhold the nature of the experiments from the subjects, the name of the disease, the treatment of its symptoms and to feel no remorse in inflicting this sort of medical indictment on fellow human beings is not just racist, but also immoral and unjust. Jones points out the Health Services did investigate the treatment of these patients in an Ad Hoc committee.à The resulting medical treatments for the wives and children of the male subjects was offered with no cash restitution allowed (214).à In the end, the government did agree to $10 million dollars in payments to the ââ¬Å"living syphilticsâ⬠, the next of kin for those already dead, ââ¬Å"living controlsâ⬠and the next of kin for the dead controls.à If you had been living with the disease and never treated, you would get a grand total of $37, 500; a paltry amount for the pain and suffering from neglect and racist bigotry (217). Works Cited Jones, James H. Bad Blood: The scandalous story of the Tuskegee experiment ââ¬â when government doctors played God and science went mad. New York, NY: The Free Press, 1981. Random House Websterââ¬â¢s College Dictionary, 2nd Ed.à New York, NY: Random House, 1997.
Friday, January 3, 2020
Personal Narrative Just A Game - 721 Words
The cheer of the crowd and the laughter of the kids in the air were the only things reminding me that it was just a game. Eight and a half innings, seven pitching changes by both teams, twenty-seven runs scored in all, and we were still losing. The sweat came dripping off my nose and forehead like melting ice. My eyes stung, and I could barely keep them open due to the bright rays of the sun beating down on the dirt and grass, the baseball diamond seemingly larger than it had been eight and a half innings ago. My coachââ¬â¢s whisper rang through my ears. ââ¬Å"Only if you think you can,â⬠he said so softly that I had to almost lean in to hear what he said. I was on third base, with the winner of the game was being decided by one out. We had madeâ⬠¦show more contentâ⬠¦I did not understand why I had to get back to third base because the batter had fouled the ball off, so the play was dead. The third baseman had the ball in his glove, and he slammed it into my back. â⠬Å"Whoa, man,â⬠I spat at him with a bit of hatred coming out of the statement. ââ¬Å"It was a foul ball, bud.â⬠ââ¬Å"Oh, my bad,â⬠he replied with sarcasm that slapped me as hard as he did with his glove. As I got ready for the next pitch, I had realized that the count was one and two. My teammate had one strike left before we lost the game. I racked my brain to figure out how I should get home safely, and decided to just go for it. As soon as the pitcher got in his stance, everything changed to slow motion. I was focused on the pitcherââ¬â¢s right foot to where it was going, and as soon as I knew he was going to try to pick me off, my body shifted towards home and I lunged at home plate and ran as fast as possible. My legs churned like train rods, the train hauling towards its destination. As I got within ten feet of home plate, I dove. At one point, I was all the way in the air, my arms reaching out for the one thing that mattered most at this point. I was f alling, and I heard someone shout, ââ¬Å"Tag him.â⬠I needed to touch home before they tagged me. I reached so far, I felt like my arm almost came out of my socket. And everything stopped. Everyone waited for the dust to settle and for theShow MoreRelatedThe Dystopian Concept Of Beholder And Watchdog2 By George Orwell1431 Words à |à 6 Pages3. Orwell: A society without privacy In order to analyse deeply about the dystopian concept in Beholder and Watchdog2, here is another example game named Orwell, which basically express same dystopian thoughts as Watchdogs series. It released on 20th October 2016, which developed by a German group named Osmotic Studios. The game idea was directly encouraged by a surveillance program named PRISM which disclosure by a Central Intelligence Agency employee Edward Snowden in 2014. His PowerPoint slidesRead MoreEssay about The Rules of the Game770 Words à |à 4 PagesThe Rules of the Game Jean Renoirââ¬â¢s 1939 film is a powerfully directed movie and functions historically with just as much flare and enthusiasm as it functions aesthetically. Even though it begins with a disclaimer regarding the unintentionality of any possible social commentary that could be derived from it, the disclaimer is more lip service than anything else. The film is as highly focused on the social facet as any that has ever been made, which is evident even on the first viewing. The Read MoreAnalysis Of The Movie Nina s Games 1652 Words à |à 7 Pagesto them based on a true story game. Some are pretty silly and other are serious but most meet in the middle of those two but they are all honest about the topics that they are covering without sugar coating it. One of her most notable game that just went absolutely went viral last year is a game called How Do You Do It. Where you play as a young version of Nina and are mashing these dolls together to trying to figure out how sex works. Cibele like most off Ninaââ¬â¢s games is on a true story about herselfRead MoreRun Lola Run by Tom Tykwer888 Words à |à 4 Pagescontrol over oneââ¬â¢s life and experiences than the individualââ¬â¢s themselves. The alternative narratives in Run Lola Run, gives the audience a clear understanding in ones mind that minor actions can have a vast impact on ones experiences. Tykwer challenges the traditional structure of films, with the use of this visual feature, in order to communicate the role of chance in oneââ¬â¢s life. Each alternative narrative shows Lola with the same situation, however, there is a slight variation to Lolas journeyRead MoreExtra Lives Essays972 Words à |à 4 PagesThe Rhetoric of Tom Bissellââ¬â¢s ââ¬Å"Extra lives: Why Video Games Matterâ⬠Tom Bissellââ¬â¢s, a teacher at Portland State University, main idea was to indicate to his audience why video games matter to him by using various argumentative appeals. One must ask themselves, can this author be worthy of respect? Can he give his readers enough facts to get his argument across? Will he try to give us a soft story to buy his way into in his argument? Throughout most of Bissellââ¬â¢s book, he uses the logical appealRead MoreAnalysis Of I Just Wanna Be Average1039 Words à |à 5 Pagesthing they do; this is a good trait to have but, sadly not everyone has this type of work ethic or motivation. Some people just try to get by and go through the motions, often not getting the education they they are rightfully entitled to. 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In fact, he actually grew up without him. He was not very talented when it came to his studies. This is because this was before the Naval Academy was created. The Narrative of a Blockade-Runner is a personal narrative, meaning it will mostly include John Wilkinsonââ¬â¢s experiences. When one reads this narrative, it will feel as if he is reading a journal entry. It was common for many to write in journals in the 1800ââ¬â¢s. Wilkinson was very straightforward and viewed war as a job. ââ¬Å"As theRead MoreThe, The Message Pt. 21424 Words à |à 6 Pagesbefore the 0000s crack epidemic; before the advent of political tactics used to demonstrify ghetto neighborhoods succeeded in bastardizing its urban youth, Grand Master Flash and the Furious Five recorded what is considered one of the greatest urban narratives of his time. In his rap ââ¬Å"The Message Pt. 2â⬠Flash described the daily occurrences and harsh realities of his ghetto life in vivid detail. Now 45 years later in the midst of black lives matter, at a place in America where black lives must be affirmedRead MoreVideo Games Has Not Been Smooth Sailing1647 Words à |à 7 PagesVideo games have come a long way since Pong rid children of their quarters in 1972. In the past few years, a dramatic shift in the publicsââ¬â¢ view of games has occured. What was once considered a kidââ¬â¢s toy capable of turning brains into mush is now enjoyed by the average age of 35 (Essential Facts). In recent times , another paradigm shift has begun for gaming: the road to becoming an art form. Today, museum curators from across the globe continue to accept video games into their collection, adding
Thursday, December 26, 2019
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.â⬠¦show more contentâ⬠¦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. 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The primary purpose of marriage is to fulfill a vocation in the nature of man and woman, forRead MorePersonal Narrative: My Ideal Marriage1977 Words à |à 8 PagesIntroduction My marriage will be a monogamous one in which I am married to a woman who is very close to me in age, plus or minus one year. I would like to be married at age 30, and promptly have children. I want to be in this kind of marriage because I like the idea of giving myself to someone, and them to me. The world is a very big, harsh, and lonely place. Iââ¬â¢m not a pessimist; Iââ¬â¢m a realist, with a touch of optimism. I want to be able to walk through life, and experience many of the great thingsRead MoreThe Ideas Of Reality And Ideal Life Of Women And Marriage1542 Words à |à 7 PagesThe ideals of marriage have changed drastically throughout history, but then it all comes around as history repeats itself. In medieval times there were several texts about the contradictory ideas of reality and ideal life of women and marriage. Chaucer explicitly refutes the misogynistic ideals when the Wife of Bath argues her point using scripture, behaviors of women from his other tales in simi larity to the Wife of Bath and detailed events throughout the prologue of the Wifeââ¬â¢s roles in her marriagesRead MoreCohabitation Is An Ideal Test Of Compatibility Before A Marriage2149 Words à |à 9 Pagesgenerations, living with a partner for an extended period of time before marriage was considered sinful and was highly looked down upon. However, in todayââ¬â¢s society, this stage in a relationship, known as cohabitation, is undeniably more common. According to recent research, cohabitation has increased by more than 1500% in the last 50 years, and over 60% of all married couples have cohabited for some time before their current marriage (Fitzgibbons, 2005). The recent uprising in the popularity of cohabitationRead More Let Gays Marry and Leave Marriage Alone Essay1278 Words à |à 6 Pagespoints from the essay, Let Gays Marry, by Andrew Sullivan, and the essay, Leave Marriage Alone, by William Bennett. Some of these main points are taken from mutual beliefs of both authors and others are derived from the opposing opinions of the two. The first summary of Andrew Sullivanââ¬â¢s essay is a reflection of Andrew Sullivanââ¬â¢s stance of the issue. The original essay was in favor of allowing same sex marriage in America. My summary will dictate some of the arguments that I found to be theRead MoreThe Presidential Election : Abortion And Same Sex Marriage860 Words à |à 4 Pagesspectrumâ⬠that split candidates, into ââ¬Å"left wingâ⬠, or ââ¬Å"right wingâ⬠. Their opinions on certain subjects can be classified into these factors. Bernie Sanders, and Donald Trump, are two candidates that disagree on topics such as abortion, and same sex marriage, whilst agreeing on higher taxation for the wealthy. The practice of abortion, and specifically the women sââ¬â¢ legal choice, is currently a controversial topic. The two sides to this argument are ââ¬Å"pr- lifeâ⬠, and ââ¬Å"pro-choiceâ⬠. In 2012 Bernie SandersRead MoreThe Ideal Mate Essay574 Words à |à 3 PagesIdeal Mate Throughout ones entire life, they search for that perfect soul mate to live a happy and lasting life together. Many young adults are facing challenges when selecting a suitable mate who they would hope to enjoy marital success. A perfect spouse is impossible to find, but an ideal one may be easier. The guidelines I will use to select my mate are I would look for someone who is honest, committed, respectful, loving and well-educated person because these qualities are vital for me. TheseRead MoreIn Zora Neale Hurstonââ¬â¢S Novel, Their Eyes Were Watching1490 Words à |à 6 Pagesnovel, Their Eyes Were Watching God, the protagonist Janie goes through the strenuous journey of life continuously searching for love. From a young age Janie was awestruck with her distinct idea of love and marriage, and this idea would set her standards for her three marriages. Each marriage enlightened her with unique perspectives that would help carry her into the next relationship and then eventually a content lifestyle. Although each relationship proved beneficial in the end of Janieââ¬â¢s story
Wednesday, December 18, 2019
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 ââ¬Å"a formal, monogamous and heterosexual union for lifeâ⬠. 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 taxâ⬠¦show more contentâ⬠¦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
Tuesday, December 10, 2019
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.
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