Tuesday, December 24, 2019

Essay on Symbols and Symbolism in the Poems of Robert Frost

Symbolism in the Poems of Robert Frost Nature has inspired countless poets from primitive times to the present. They have used it as a metaphor for virtually all human emotions-his stormy brow, her sky blue eyes, as wild as a summer storm. Very few, however, have so masterfully crafted their verse to fully express the range of nature’s power and influence, or suited the tone of a poem to encompass both human nature and ‘true’ nature. This is true in the poetic works of Robert Frost. The aspects of nature that are continually demonstrated in the poems of Frost symbolize both the physical world and its changes, and the nature of humans. It can easily be argued that Frost believed that little difference existed between†¦show more content†¦He would speak plainly of an emotion or a thought, and not use symbolism to represent the prolific possibilities that could lie within a simple subject such as the bee. All of Frost’s poems can be said to contain symbolism and more often that not it seems to be Frost’s goal to instill in the reader their own idea of what the symbolism may be. While there are multitudes of ways to use symbolism, there is also a multitude of possibilities within each and every poem, if not every line of his poems. Frost once said, ‘Poetry permits the one possible way to say one thing and mean another.’ (Frost and Nature, www.frostfriends.org) Frost’s greatest power lies within his mastery of association. This begins with observation and ends with a connection. ‘The figure (of a poem) is the same as for love, it begins in delight and ends in wisdom. A poem is a thought-felt thing,’ Frost said. (Frost and Nature, www.frostfriends.org) Robert Frost seems to use nature as a background. He usually begins a poem with an observation of something in nature and then directs the poem towards a connection to some human situation or concern. He has been quoted to say, ‘I am not a nature poet. There is almost always a person in my poems.’ (Frost and Nature, www.frostfriends.org) Frost believed that poetry should introduce ideas, but not takes sides. Therefore, he neverShow MoreRelatedCritical Analysis Of Robert Frosts The Road Not Taken1257 Words   |  6 Pagesthe path they have chosen in life? Robert Frost attempts to answer this question throughout the poem by using many literary devices. In other terms, the poet is alluding to a lesson in everyones life; Once a path is being determined, it is inevitable to change the choices because they are in the past. The poet uses imagery to create a visual picture in the readers head of two paths in the woods with the freedom to take either one, but the poet also u ses symbolism and repetition to really drive hisRead MoreEssay on The Intricate Meanings of Robert Frost s Poetry784 Words   |  4 PagesRobert Frost is considered by many to be one of the greatest poets of the twentieth century. Frost’s work has been regarded by many as unique. Frost’s poems mainly take place in nature, and it is through nature that he uses sense appealing-vocabulary to immerse the reader into the poem. In the poem, â€Å"Hardwood Groves†, Frost uses a Hardwood Tree that is losing its leaves as a symbol of life’s vicissitudes. â€Å"Frost recognizes that before things in life are raised up, they must fall down† (BloomRead MoreThe Road Not Taken By Robert Frost1025 Words   |  5 PagesThe Road Not Taken by Robert Frost is a deep poem. This poem is an autobiographical poem of Frost’s life. However Frost’s first intention in writing the poem was not to be taken seriously. He had written it mocking one of his fel low writing acquaintances because of indecision incidents his acquaintance had made while they would go on walks together. However, when people read the narrative much more seriously than it was intended to be. One of those people that took it seriously was the same acquaintanceRead MoreThe Inevitability of Death1315 Words   |  6 Pagesto hold it in one’s hand. Once that vapor has gone away, nothing can be done to get it back; only for those whose vapor has not gone to continue living. This theme has been taken on and used by many different writers, such as, Robert Frost in his poem, â€Å"Out, Out†. This poem is about a young boy who is cutting wood in his yard when his sister comes outside to tell him that it is time for dinner. Out of excitement, he loses control of the saw and cuts his hand terribly. He begs his sister not to letRead MoreThe Speaker of Birches by Robert Frost653 Words   |  3 Pagesâ€Å"Birches† is a poem written by Robert Frost that h as a speaker, imagery, and symbols. The speaker in this poem is Frost. He explains his perspective of the birch trees in first person. Imagery is a word, phrase, or sentence that shows an experience or object. There are numerous examples of imagery in this poem. Symbols are something in the poem that stands for something else. There are various symbols in â€Å"Birches.† In â€Å"Birches,† Frost talks about how he can view birch trees in winter that have bentRead MoreThe Road Not Taken By Robert Frost1287 Words   |  6 Pagesfate. Robert Frost is widely known for his examinations of philosophical topics, such as fate, that have generated influential writings and relatable themes. His ability to capture nature only furthers the beauty of these philosophies. â€Å"The Road Not Taken† depicts Frost’s ideas on decision making with the use of symbolism of two paths through poetry. The effects of the two paths and the difficulty of the decision are furthered through the tone used to describe the differences in paths. Frost createsRead MoreRobert Frost Essay example646 Words   |  3 PagesRobert Frost Robert Frost was the most popular American poet of the twentieth century. Most Americans recognize his name, the titles of and lines from his best-known poems, and even his face. Given his immense popularity, it is a remarkable testimony to the extent of his achievement that he is also considered to be one of the greatest, if not the very greatest, of modern American poets. #8230;the life and work of Americas premier poet- the only truly national poet America has yet produced(Parini23)Read MoreThe Road Not Taken Analysis987 Words   |  4 PagesRoad Not Taken is a poem written by Robert Frost. This poem is a great candidate to be one of the world s best and this analysis will unveil why it is so. The poetic devices used in the poem bring forth its deeper meaning which ultimately resonates with the reader s emotions. However not only this poem is great because of the literary experience it gives but it is also beautiful on a simple structural level. First lets look at the structural aspect of this poem. It contains four stanzasRead MoreThe Symbolism of the Birches839 Words   |  4 PagesOn the surface, the poem Birches by Robert Frost is simply about a man who would like to believe that birch trees are bent from young boys swinging on them, despite the evidence that it is merely a result of the ice-storms. Even with this knowledge he prefers the idea of the boys swinging from the trees because he was a birch swinger years ago and continuously dreams of returning and experiencing those pleasant memories once again. From a more explored and analytical point of view, the birch treesRead MoreSuide in The Road Not Taken by Robert Frost and Dreams of Suicide by William Meredith 1062 Words   |  4 Pagesâ€Å"Suicide Note† by Janice Mirikitani, â€Å"The Road Not Taken† by Robert Frost, and â€Å"Dreams of Suicide† by William Meredith are the three poems that connect together in several different ways. Not only do the poems link together, but the authors do as well. This paper will present biographical information about the authors, symbols throughout the poems, and the literary elements the authors chose to use in the poems. It will also explain how the symbols and literary elements that are used help emphasize the

Monday, December 16, 2019

Strategic finance issues Free Essays

string(159) " inventory into sales shows a possible reason for this question arising as the number of days taken to convert inventory into sales has risen in 2013 from 52\." This analysis will financially compare Santos Limiter’s financial performance for the year ending 31st December 2013 with the previous year’s results, by way of ratio analysis. It will also benchmark the latest result with that of Woodside Petroleum for the same period using the same ratio analysis of the 2013 financial statements of each company. A copy of these ratio analysis are attached to this report as appendix 1, which contains a through time comparison for the last two years for Santos Limited ND the across time comparison with Woodside Petroleum for the most recent year. We will write a custom essay sample on Strategic finance issues or any similar topic only for you Order Now As Basely and Hancock (2013 p. 358) depict there are certain factors relevant to selecting an appropriate benchmark. Woodside Petroleum has been selected as the benchmarking company as Woodside also operates in oil and gas production, focusing operations within the Australian area. While Woodside operations are larger than that of Santos, the relative size of these companies is comparable and both follow the accounting policies required by the Corporations Act 2001 , Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting standards board. Both companies are listed on the Australian Stock Exchange (ASS) which provides comparative data for the ratios analyzed and presented in Appendix 1 with the following tables; Table 1 – Profitability ratios Table 2 – Efficiency ratios Table 3 – Short-term solvency ratios Table 4 – Long-term solvency ratios and Table 5 – Market-based ratios A copy of Santos Limiter’s 2013, 2012 and Woodside petroleum ‘s 2013 Annual reports are attached to this report as Appendix 2, Appendix 3 and Appendix 4 especially, for reference to the findings and suggestions outlined in this review. One limitation of the comparison is that Santos Limited reports their financial data in Australian (ALL’S) dollars, while Woodside Petroleum report their financial data in American (US) dollars. This is overcome by using ratios for a majority of comparisons and converting the US dollar amounts into ASS dollars when required. 2. 0 Ratio Analysis To look at the relationship between figures presented in the financial statements, this report uses a ratio analysis technique. To fully understand the ratios developed e will look at them in context of other information provided in various reports and the overall goals of the company. From these ratios the report will then compare these against the benchmark and ultimately identify areas for improvement and, if necessary, change. 2. 1 Profitability. As we can see from Table 1 – Profitability ratios, the net profit margin and the gross profit margin fell 1 . 74% and 4. 26% respectively in 2013. While sales increased 1 1 . 76% for the year, the gross profit margin decreased as previously stated which, was the main driver for the decrease in net profit margin for the year as the interest expense o sales remained consistent. There was a slight drop in return on assets, however asset turnover remained fairly constant, highlighting that the drop in net profit margin is due to the drop in gross profit margin and not a lower turnover of assets. The reduction in gross profit margin is due to the increase in financing costs like depreciation and depletion (up 1. 5% of sales for 2013) and third party product purchases (up 5. 6% of sales). The reduction in financing income also played a major part in pushing down profits. In comparison Woodside has a higher return on assets Han Santos due to the 16. 8% higher profit margin and they turnover assets more efficiently. Also, Santos’ continuing capital growth strategies in projects such as the Papua New Guiana Liquefied Natural Gas (PING LONG) and the Gladstone Liquid Natural Gas (GLEN) transformational projects which are outlined in the 2013 Annual report, are still in the developing phase, therefore not producing to generate sales until the following years. Woodside had a low commitment to capital expenditure for the same financial year and after selling off major capital in 2012 their use of debt as far less (shown as the leverage ratio in Table 4). The return on ordinary shareholder’s equity (ROE) ratio shows the return for the shareholders who supply equity to the business. The ROE is higher for Woodside due to their higher profit margins however, the higher financial leverage ratio in Table 4 will benefit Santos’ shareholders when the return on assets increases compared to the financing costs. This will happen when the above mentioned projects begin production. This is congruent with the statement in a press release by Managing Director (M. D) and Chief Executive Officer (C. E. O) Mr. David Knox on 21st of February 2014. â€Å"In particular, our natural gas reserve and resource base in eastern Australia, combined with our leading infrastructure position, leaves Santos strategically well placed to meet growing market demand,†. 2. 2 Efficiency ratios For the 2013 fiscal year the sales and also the number of debtors increased. The use of efficiency ratios helps determine whether the increase in debtors is due to the increase in sales alone or that it is caused by the debtors taking longer to pay. These ratios show this by providing statistical relations on how effectively Santos Limited is electing its outstanding owing money and converting the inventory into sales. From Table 2 we see that comparing the last two fiscal years for Santos Limited has made improvements in their debt collection practices. The number of days taken to collect debtors accounts has reduce from 78. 71 to 65. 53 days but is still outside Santos Limiter’s standard 30 days for settlement of accounts. The closing balance is showing more debtors accounts being past the 65. 3 day average for 2013 fiscal year. Comparing these figures to Santos’ competitor Woodside, whose debtor recovery is loser to the standard 30 days terms at 31. 63 days. An article in the Sydney Morning Herald depicts that the question has been asked whether there is a gas reservation policy by shareholders, of which Santos Chairman Mr. Board denies. The ratio analysis of days taken to turn inventory into sales shows a possi ble reason for this question arising as the number of days taken to convert inventory into sales has risen in 2013 from 52. You read "Strategic finance issues" in category "Papers" 19 to 53. 62 days. This is only a slight increase and with an expected increase in demand, this slight rise in inventory would be expected to cover n increase in demand. However, when comparing this level to the benchmark, Woodside inventory turnover is far less at 30. 46 days for a higher sales volume. 2. 3 Short-term solvency ratios While the previous ratios focus on performance of the company solvency ratios focus on assisting the company with decisions, short term and long term. Table 3 shows the short-term solvency ratios which assist in the short term decision making. The current ratio is the most basic test as to how liquid a company is. It expresses a company’s ability to meet its short-term liabilities with its short-term assets. A current ratio greater than or equal to one indicates that current assets should be able to satisfy short-term obligations. A ratio less than one indicated an inability to meet short term requirements. The quick ratio calculated for 2013 compared to 2012 shows the company’s ability to pay is has reduced to below the 1:1 ratio, expressing that should the company be required to pay all current debts immediately, they could not do so. Due in part to the reduction in cash levels reducing the current assets from 34. 6% to 20. 3% of net assets. Also increases in the amount of short term interest bearing borrowings increases the current liabilities from 13. 6% of net assets to 16. 9%. With the less cover to pay the increase in short-term liabilities, there is a higher financial risk. When comparing these ratios to that of Woodside, Canton’s short term debt paying ability is carrying greater risks, but comparable with this benchmark. While the quick ratio decline to . 3:1 is cause for concern, the Cash flow from operations to current liabilities ratio shows that 94% of current liabilities can be covered with operational cash flow. Compare this to Woodside, which can easily cover rent liabilities with 141% of its current liabilities covered with operational cash flow. 2. 4 Long-term solvency ratios As the short-term financial risk has previously been expressed, the long term decisions can be assisted by the long- term solvency ratios expressed in Table 4. The debt to equity ratio compares the total liabilities of Santos Limited and compares it to the each dollar of shareholder’s equity. During 2013 Santos’ reliance has risen due to the increased borrowings and interest bearing loans, so for every $1 of shareholder’s equity there is $1. 02 worth of debt obligations. This level of debt is double than that of our benchmark, Woodside Petroleum however, the debt to total asset ratio suggests there is enough assets to cover the debt long term. This might put the company under financial risk and indicate high use of debt compared to shareholder’s equity and a greater financial risk long term. This increases the cost of interest in operation, effecting negatively on profitability. The interest coverage while currently is below the industry benchmark, there is sufficient coverage to ensure interest payment obligations will be met. The amount contributed to the long term room each $1 of operating cash flow has also been significantly reduced, moving further away from the benchmark company. This will increase interest costs long term however, also effecting profit margins. 2. 5 Market-based ratios The price per earnings ratio shown in Table 5 show how much the market would pay for shares of stock of the company per dollar of reported profit. About. Coma’s business finance reporter Rosemary Palaver suggests that the average price to earnings ratio is around 19 with Santos’ ratio higher at 27. 68 and the benchmark, Woodside, ratio marginally lower at 17. 49. Reasons for Santos’ higher than average price per earnings ratio would be due to the potential for Santos increase earnings per share in the foreseeable future and investors are trading accordingly. Other reasons for a high ratio are when companies are in a growth phase, which Santos’ financial statements suggest it currently is not. A high ratio also suggests that the company has financial risk which was expressed in the short-term and long-term solvency ratios. While the market is willing to pay a higher price for investment in shares per dollar Santos reports as profit, the earnings yield assists in evaluating whether returns on investment compensates the risk adequately. The yield of 3. 61% for 2013 is down on sass’s 4. 53% and short of Woodside 5. 72%, which is at a lower risk. Thus, Santos’ shares did not perform to the industry benchmark and shareholders are not getting the yield expected for their investments. Dividends are also low, reflecting the company’s growth positioning for the coming few years. 3. 0 Recommendations The increase in growing demand as expected by Mr. David Knox in a release and the move into production phase of the PING project will generate extra operating ash, primarily with already obtained assets. Therefore the focus moving forward should be reducing the financing costs involved in the cost of goods sold. This will in turn increase profit margins, giving a greater return on assets due to lower interest costs, moving margins closer to that of the benchmark Woodside Petroleum. The rate at which inventory is used to generate sales should be reviewed as it is slightly behind the benchmark. One suggestion to come from these ratio findings is that debtor control needs to be tightened which in turn will improve operations cash flow. Steps have been taken during the last fiscal year to reduce the number of days to collect outstanding debtor accounts, further improvement will also increase operating cash flow which will reduce the financial risk of the company to pay its current liabilities. The inventory level should be reduced to be more comparable to Woodside and increasing the quick assets level used to repay current liabilities. Further to assist in reducing the risk associated with the company’s short-term solvency would be a focus on reducing the current interest-bearing loans and borrowings. 4. Conclusion. Through the usage of ratio analysis this report has analyses Santos Limiter’s financial performance over the last two years and benchmark it against Australia’s largest oil and natural gas producer. There are several other factors influencing position and performance like international economies, competition and major long term growth projects etc. These play a decisive role in the changes in profits, earnings yield and dividend yield. The last two years have seen Santos’ profits and stock performances below industry averages but this is large in part to the investment in growth opportunities, which will begin production in the near future. Some findings and recommendations have been made to improve the financial position of the company so the entity and the shareholders that have invested in it can prosper. Although the companies are in the same field, factors like subsidiary companies or having some different end product can create problem in comparing the companies. The economic condition in the different region and the accounting techniques adopted by these companies while computing ratios and financial tenement also decreases the credibility of the calculation (Charles and Patricia, 1983) 5. 0 References Charles H. Gibson Patricia A. Brush-off. 1983. Z ND Edition. Kent Publishing Company. How to cite Strategic finance issues, Papers

Sunday, December 8, 2019

E-Bulletin Board System free essay sample

Chapter 3 Methodologies These Chapters provide, the research described the method of the research used and data gathering procedure, instruments and data processing techniques. Also provide the Technical Background, Theoretical and Conceptual Framework that will be tackling in this chapter. A. Technical Background In this study the main propose of our system is to create a reliable Computer Based Record Remittance System. In which we enhance the searching and updating the remittance of the employees of the Columban College specially the former employees that requesting the record of their remittances.The proposed system will use high level languages Hypertext Preprocessor (PHP) for the system programming and for the style will be use Cascading Style Sheet (CSS) and for the records of remittances will be used database (SQL). It can search and update files of the remittances that will serve as the records. The records will be in the database that the administrator can view and can search, add, edit, and update. We will write a custom essay sample on E-Bulletin Board System or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The proposed system will use the software Microsoft Windows Apache Server MySQL PHP Pearl (WAMP); this software will be needed to run the system and to be able to use it.The theory given in Figure 1. 1 shows that the use of the process of model also tells us that every function within our company contains key elements that define our processes. The inputs that are needed to perform the process and the process define the step taken to create the output, and the outputs will be the product or services created. This theory help us in our proposed system to determine the functions of our inputs which are the records of the remittances that all data will be process in the way that data entries of all files that they want to store in the database. And the output will be the entered data that is now the new record, and it can use now as the original file in the company. C. Conceptual Framework This conceptual framework becomes the central theme, the focus, the main thrust of the study. It visualizes the idea of the proposed system that can access by the administrator. Figure 2. 0 Conceptual Framework The flow of the Figure 2. 0 uses a high level language Hypertext Preprocessor (PHP) for the application programming and therefore the information source (Database, Searching, Adding, Editing, Updating, and Deleting). The data collected provided significant and necessary results and conclusions, and possible solutions to unpredictable problems that may arise. The appropriately selected instruments employed were the questionnaire, and the technique applied was the observation method. Observation This method is vital in gathering facts that will support the study in a way which promotes the validity of the data gathered. This technique was adapted because instances often arise and may not be avoided when certain data is not adequately and credibly secured through the use of questionnaire and except through observation.