Tuesday, December 31, 2019
What Does Your Name Mean - Genealogy
Could someone named Biff ever be president? Could a Gertrude ever become a prima ballerina? Does your name really play an integral part in who you are and what you will become? Can changing ones name -- common practice with many immigrant families -- actually change ones destiny? The hidden meaning of names is a popular query on Internet search engines as people hope to learn what their name says about them and who they will become. Different than traditional name meanings found in baby name lists and last name meaning dictionaries, the hidden meaning of a name is more akin to astrology or fortune telling than true etymological science. With some exceptions, most sources which reference the hidden meanings of names appear to use a variation on research known as sound symbolism, which attributes meanings to individual sounds based on their emotional response. So what exactly is sound symbolism? The traditional view of most linguists is that word meanings are related to morphemes (roots, suffixes, prefixes, etc.). There are a few, however, who place great faith in the theory of sound symbolism, suggesting that the letters of the alphabet -- individual sounds such as p or st -- actually mean something based on how they are pronounced. Sound symbolism, in its basic form, suggests that letter meanings influence how we feel about words and how we react to names, whether personal names or brand names. As one such individual, Joseph Gilbert, explains it, look at the words that start with st. Whether steadfast or just plain stubborn, theyre almost all really stuck in one place (stop, stick, stand, stall, stoic, store, stack, still...), unless of course theres a raring, rearing, roaring r in there who can get your st started. Curious, of course, I checked out the hidden meaning in my name. Entering my first name, I was told Your name says that you are curious. People with your name are naturally curious and inquisitive. You are a true researcher and investigator who likes to get to the bottom of complicated things, and find solutions to yet unsolved problems. Of course, trying many possible combinations, I also was unable to find a meaning that was not positive and also was given meanings for names which are, essentially, concocted gibberish. Either way, it was a fun exercise in linguistics. If youre curious about the meanings behind the individual letter sounds, check out the hidden meaning in your name. Numerologist Joy Light also claims to be able to find the hidden meaning in your name by using the numbers which correspond with the letters in your name. By adding all of the numbers in your name together, you arrive at a number that represents your destiny, or what it is in this lifetime you want to accomplish. A hidden meaning behind your name.
Monday, December 23, 2019
Modern Technology And Science Rule - 3169 Words
ords Since the 18th and 19th century the world has spiralled into an ever-changing and fast paced place where the possibilities are endless and technology and science rule. There was the introduction of machines, modern technology and science which gave the world incredible inventions such as the motorcar, aeroplane, the radio and electricity. These are the things that bought civilisation into modernity, it changed not only how people used the world but how they saw the world and envisaged the future. As times changes, architects gracefully chose to or were forced to adapt to the needs and conditions of their present world which were created by this Modernity. Some of these conditions which will be analysed are; the way in which society started to reject traditions and believe in the present and future, the initial reactions of scepticism towards the development of technology and imagination becoming important as peopleââ¬â¢s views on the world started to shift. The early 19th century was a tumultuous time for civilians and young soldiersââ¬â¢ alike living in Germany, with unthinkable losses in the war and an uncertain political future, this time of uneasy life with hopes for a better future created widespread despair and wild hopes through the country (Gay 2008, p315). This along with the constantly rising trends of modernity and the worlds need to make it new, an ever growing list of modern men throughout Europe strove to make a difference, one of these men was Walter Gropius. ââ¬Å"AShow MoreRelatedThe Importance Of Economic Globalization704 Words à |à 3 Pagescomparative advantage, expanding the scale of production and realizing economies of scale. Economic globalization can promote the transfer of industries and the accelerated flow of production factors such as capital and technology. It can make up for the lack of capital, technology and other factors of production in various countries, take an active part in international mark et competition, rapidly realize industrial evolution and system innovation, improve management and raise labor ProductivityRead MoreScience Is The Pursuit And Application Of Knowledge Essay1158 Words à |à 5 Pagesinterdisciplinary disciples pertaining to Science, Math, Technology and Engineering provide a broad spectrum of knowledge and opportunity for segregated sectors of discovery and interpretation. Each spectrum offers and promotes different methodology and ideology yet work together. Educators and researchers use crossed disciplinary approaches to satisfy the needs of our societal demands in this new and upcoming culture. According to the dictionary Science is the pursuit and application of knowledgeRead MoreEthics and Political Philosophy1749 Words à |à 7 Pagesactions, which is insufficient when it has become aware of the importance of the temporal dimension, that is, of the responsibility collectively with the future, with the men of the future. It recognizes, however Hans Jonas, who has been other modern ethical unethical of contemporary and immediacy, but also point to the future and anticipates that its own ethic of responsibility will have to be measured with these other, both religious and secular, and in particular with those he called, utopianRead MoreHow was the Gupta Empire (India) scientifically advanced? Describes scientific achievements of the time.1594 Words à |à 7 Pagesimprudent to ignore the influential achievements made in the areas of science, medicine, mathematics, and astronomy that made the empire scientifically advanced. Many people fail to realize that countless things mistaken for solely modern-day science, for example, plastic surgery, existed centuries ago. Here, the technologies of the Gupta Empire (320-467), such as the development of a more accurate value for pi, the perfection of the modern numeral and decimal system; surgery, inoculation, the formulationRead MoreThe Machinery in Dracula752 W ords à |à 3 Pagesforefront of modern technology during the time. In fact, the way technology is described and used in the novel, it can be viewed as a subliminal compliment from Stoker about the lengths in which society has developed in that regard. Most effectively the Crew of Light gets to utilize technology whereas Dracula is painfully unaware of the advancements of recent sciences. ââ¬Å"Well, you know what we have to contend against; but we, too, are not without strengthâ⬠¦we have the resources of scienceâ⬠(Stoker 282)Read MoreGermany And Its Impact On The Country Of Germany1204 Words à |à 5 PagesOrganization). The architecture of Germany has a long, rich and diverse history. Every major European style from Roman to Post Modern is demonstrated. Germany has made very significant technology and science achievements and have a significant part of the countryââ¬â¢s economy. Germanyââ¬â¢s people are a very tolerant and forward thinking group of people. Germany is a modern, advanced society, shaped by a multitude of lifestyles and regional backgrounds. The people of Germany have widely accepted aRead MoreCulture Vs. Society.1241 Words à |à 5 Pagestransmitted motor reactions, habits, techniques, ideas, and values. Since Kroberââ¬â¢s definition, anthropologists have defined culture in several other ways, although the core elements of Kroeberââ¬â¢s original definition are still relevant. Most o the modern definition of culture agree that culture is learned, widely shared, is responsible for most of the differences in ways of thinking and behaving and is essential in completing the psychological and social development f individuals. Cultural anthropologistsRead MoreThe Debate Of Science And Medicine1423 Words à |à 6 PagesThroughout the course of human history people have been fascinated by the world around them. Ancient philosophers focused on the questions of human existence while early scientists searched for expl anations beyond those that religion provided. Science became an outlet to provide answers to the unknown while creating further questions for future experimenters to seek information about. Simply observing and explaining nature failed to bring seekers of knowledge satisfaction. It was not enough to haveRead MoreThe Science of Management Throughout History Essay782 Words à |à 4 PagesManagement Thought Management - is one of the areas of modern economics, aimed at the creation, planning and implementation of development plan for businesses, organizations, and firms in order to maximize the potential profit of the company, creating a sustainable enterprise management system (Drucker, 1993). Management helps companies to achieve a certain goal step-by-step. In order to achieve targets companies demand managers. ââ¬Å"A Manager is the person responsible for planning and directing theRead MoreSputnik, The Russian State Into The Vast Realm Of Space887 Words à |à 4 Pagesspace, beyond the confines of Earth, modernity entered an entirely new construct. The event marked not only an achievement for science and technology, but also for mankind as a whole. Sputnik served as the ââ¬Å"first step toward escape from menââ¬â¢s imprisonment on Earth, modernity entered an entirely new context. The event marked not only an achievement for science and technology, but also for mankind as a wh ole. Sputnik served as the ââ¬Å"first step toward escape from menââ¬â¢s imprisonment on Earth,â⬠cultivating
Sunday, December 15, 2019
Night World Daughters of Darkness Chapter 16 Free Essays
After that, things happened very fast, and at the same time with a dreamy slowness. Mary-Lynnette felt her arms grabbed from behind. Something was pulling her hands together-somethingstrong. We will write a custom essay sample on Night World : Daughters of Darkness Chapter 16 or any similar topic only for you Order Now Then she felt the bite of cord on her wrists, and she realized what was happening. Tied up-Iââ¬â¢m going to be helpless-Iââ¬â¢ve got todosomething fastâ⬠¦. She fought, trying to wrench herself away, trying to kick. But it was already too late. Her hands were secure behind her back-and some part of her mind noted distantly that no wonder people on cop shows yell when theyââ¬â¢re handcuffed. Ithurt. Her shoulders gave a shriek of agony as she was dragged backward up against a tree. ââ¬Å"Stop fighting,â⬠a voice snarled. A thick, distorted voice she didnââ¬â¢t recognize. She tried to see who it was, but the tree was in the way. ââ¬Å"If you relax itwonââ¬â¢t hurt.â⬠. Mary-Lynnette kept fighting, but it didnââ¬â¢t make any difference. She could feel the deeply furrowedbark of the tree against her hands and back-and now she couldnââ¬â¢t move. Oh, God, oh, God-1 canââ¬â¢t get away. Iwas alreadyweak from what Ash and I did-and now I canââ¬â¢t move at all. Then stop panicking andthink, her inner voice said fiercely. Use your brain instead of getting hysterical. Mary-Lynnette stopped struggling. She stood panting and tried to get control of her terror. ââ¬Å"I told you. It only hurts when you fight. A lot of things are like that,â⬠the voice said. Mary-Lynnette twisted her head and saw who it was. Her heart gave a sick lurch. She shouldnââ¬â¢t havebeen surprised, but she was-surprised and infi nitely disappointed. ââ¬Å"Oh, Jeremy,â⬠she whispered. Except that it was a different Jeremy than the one she knew. His face was the same, his hair, his clothes-but there was something weird about him, something powerful and scary and â⬠¦unknowable. His eyes were as inhuman and flat as a sharkââ¬â¢s. ââ¬Å"I donââ¬â¢t want to hurt you,â⬠he said in that distorted strangerââ¬â¢s voice. ââ¬Å"I only tied you up because I didnââ¬â¢t want you to interfere.â⬠Mary-Lynnetteââ¬â¢s mind was registering different things in different layers. One part said, MyGod, heââ¬â¢s trying to be friendly, and another part said, Tointerferewith what? and a third part just kept saying Ash. She looked at Ash. He was lyingverystill, andMary-Lynnetteââ¬â¢s wonderful new eyes that could seecolors in moonlight saw that his blond hair was slowly soaking with blood. On the ground beside himwas a club made of yew ââ¬â made of the hard yellow sapwood. No wonder he was unconscious. But if heââ¬â¢s bleeding heââ¬â¢s not dead-oh, God, please,he canââ¬â¢tbe dead-Rowan said that only staking and burning kill vampiresâ⬠¦. ââ¬Å"I have to take dare of him,â⬠Jeremy said. ââ¬Å"And then Iââ¬â¢ll let you go, I promise. Once I explain everything, youââ¬â¢ll understand.â⬠Mary-Lynnette looked up from Ash to the strangerwith Jeremyââ¬â¢s face. With a shock, she realized what he meant by ââ¬Å"take care of.â⬠Three words that were just part of life to a hunterto a werewolf. So now I know about werewolves. Theyââ¬â¢re killers and I was right all along. I was right and Rowan was wrong. ââ¬Å"Itââ¬â¢ll only take a minute,â⬠Jeremy said-and hislips drew back. Mary-Lynnetteââ¬â¢s heart seemed to slam violently inside her chest. Because his lips went farther up than any humanââ¬â¢s lips could. She could see his gums, whitish-pink. And she could see why his voice didnââ¬â¢t sound like Jeremyââ¬â¢s-it was his teeth. White teeth in the moonlight. The teeth from herdream. Vampire teeth were nothing compared to this. The incisors at the front were made for cutting fleshfrom prey, the canines were two inches long, the teeth behind them looked designed for slicing and shearing. Mary-Lynnette suddenly remembered-somethingVic Kimbleââ¬â¢s father had said three years ago. Heââ¬â¢d said that a wolf could snap off the tail of a full-grown cow clean as pruning shears. Heââ¬â¢d been complaining that somebody had let a wolf-dog crossbreed looseand it was going after his cattleâ⬠¦. Except that of course it wasnââ¬â¢t a crossbreed, Mary-Lynnette thought. It was Jeremy. I saw him everyday at school-and then he must have gone hometo look like this. Tohunt. Just now, as he stood over Ash with his teeth all exposed and his chest heaving, Jeremy looked completely, quietly insane. ââ¬Å"But why?â⬠Mary-Lynnette burst out.â⬠Whydo youwant to hurt him?â⬠Jeremy looked up-and she got another shock. His eyes were different. Before sheââ¬â¢d seen them flash white in the darkness. Now they had no whites at all. They were brown with large liquid pupils. Theeyes of an animal. So it doesnââ¬â¢t need to be a full moon, she thought. He can change anytime. ââ¬Å"Donââ¬â¢t you know?â⬠he said. ââ¬Å"Doesnââ¬â¢t anybody understand?This ismy territory.â⬠Oh.Oh â⬠¦ So it was as simple as that. After all their brainstorming and arguing and detective work. In the end it was something as basic as an animal protectingits range. ââ¬Å"For a hunting range, it is small,â⬠Rowan had said. ââ¬Å"They were taking my game,â⬠Jeremy said. ââ¬Å"My deer, my squirrels. They didnââ¬â¢t have any right to dothat. I tried to make them leave-but they wouldnââ¬â¢t.They stayed and they kept killingâ⬠¦.â⬠He stopped talking-but a new sound came fromhim. It started out almost below the range of MaryLynnetteââ¬â¢s hearing-but the deep rumbling of itstruck some primal chord of terror in her. It was asuncanny and inhuman as the danger-hum of an at tacking swarm of bees. Growling. He was growling. And it wasreal.The snarling growl a dog makes that tells you to turn and run. The sound it makes before it springs at yourthroatâ⬠¦. ââ¬Å"Jeremy!â⬠Mary-Lynnette screamed. She threwherself forward, ignoring the white blaze of pain in her shoulders. But the cord held. She was jerked back. And Jeremy fell on Ash, lunging down, head darting forward like a striking snake, like a biting dog, like every animal that kills with its teeth. Mary-Lynnette heard someone screaming ââ¬Å"No!â⬠and only later realized that it was her. She was fight ing with the cord, and she could feel stinging and wetness at her wrists. But she couldnââ¬â¢t get free andshe couldnââ¬â¢t stop seeing what was happening in frontof her. And all the time that eerie, vicious growling that reverberated in Mary-Lynnetteââ¬â¢s own head and chest. That was when things went cold and dear. Some part of Mary-Lynnette that was stronger than the panic took over. It stepped back and looked at the entire scene by the roadside: the car, which was still burning, sending clouds of choking white smokewhenever the wind blew the right way; the limpfigure of Ash on the pine needles; the blur of snarling motion that was Jeremy. ââ¬Å"Jeremy!â⬠she said, and her throat hurt, but hervoice was calm-and commanding. ââ¬Å"Jeremy-before you do that-donââ¬â¢t you want me tounderstand? You said that was what you wanted. Jeremy,help me understand.â⬠For a long second she thought in dismay that it wasnââ¬â¢t going to work. That he couldnââ¬â¢t even hear her. But then his head lifted. She saw his face; she saw the blood on his chin. Donââ¬â¢t scream, donââ¬â¢t scream, Mary-Lynnette toldherself frantically. Donââ¬â¢t show any shock. You have to keep him talking, keep him away from Ash. Behind her back her hands were working automatically, as if trying to get out of ropes was something theyââ¬â¢d always known how to do. The slick wetness actually helped. She could feel the cords slide a little. ââ¬Å"Please help me understand,â⬠she said again, breathless, but trying to hold Jeremyââ¬â¢s eyes. ââ¬Å"Iââ¬â¢m your friend-you know that. We go back a long way.â⬠Jeremyââ¬â¢s whitish gums were streaked with red. He still had human features, but there was nothing at all human about that face. Now, though-slowly-his lips came down tocover his gums. He looked more like a person andless like an animal. And when he spoke, his voicewas distorted, but she could recognize it as Jere myââ¬â¢s voice. ââ¬Å"We do go back,â⬠he said. ââ¬Å"Iââ¬â¢ve watched you sincewe were kids-and Iââ¬â¢ve seen you watching me.â⬠Mary-Lynnette nodded.She couldnââ¬â¢tgetany words out. ââ¬Å"I always figured that someday, when we wereolder-maybe weââ¬â¢d be together. I thought maybe I could make you understand. About me. About everything. I thought you were the one person who might not be afraidâ⬠¦.â⬠ââ¬Å"Iââ¬â¢m not,â⬠Mary-Lynnette said, and hoped hervoice wasnââ¬â¢t shaking too badly. She was saying it to a figure in a blood-spattered shirt crouching over a torn body like a beast still ready to attack. MaryLynnette didnââ¬â¢t dare look at Ash to see how badly hewas hurt. She kept her eyes locked on Jeremyââ¬â¢s. ââ¬Å"And I think I can understand. You killed Mrs. Burdock, didnââ¬â¢t you? Because she was on your territory.â⬠ââ¬Å"Nother; â⬠Jeremy said, and his voice was sharpwith impatience. ââ¬Å"She was just an old lady-she didnââ¬â¢t hunt. I didnââ¬â¢t mind having her in my range. Ieven did things for her, like fixing her fence andporch for freeâ⬠¦. And thatââ¬â¢s when she told methey were coming. Those girls.â⬠Just the way she told me, Mary-Lynnette thought, with dazed revelation. And he was there fixing the fence-of course. The way he does odd jobs for everybody. ââ¬Å"I told her it wouldnââ¬â¢t work.â⬠Mary-Lynnette couldhear it again-the beginnings of a snarling growl. Jeremy was tense and trembling, and she could feel her self start to tremble, too. ââ¬Å"Three more hunters in thislittle place â⬠¦ I told her, but she wouldnââ¬â¢t listen. She couldnââ¬â¢t see. So then I lost my temper.â⬠Donââ¬â¢t look at Ash, donââ¬â¢t call attention to him, Mary-Lynnette thought desperately. Jeremyââ¬â¢s lips were drawing back again as if he needed something to attack. At the same time the distant part of hermind said, So thatââ¬â¢s why he used a picket=Ash was right;it was an impulse of the moment. ââ¬Å"Well, anybody can lose their temper,â⬠she said, and even though her voice cracked and there were tears in her eyes, Jeremy seemed to calm a little. ââ¬Å"Afterward, I thought maybe it was for the best,â⬠he said, sounding tired. ââ¬Å"I thought when the girls found her, theyââ¬â¢d know they had to leave. I waited for them to do it. Iââ¬â¢m good at waiting.â⬠He was staring past her, into the woods. Heart pounding, Mary-Lynnette grabbed the opportunity todart a look at Ash. Oh, God, heââ¬â¢s not moving at all. And thereââ¬â¢s so muchbloodâ⬠¦.Iââ¬â¢ve never seen so much bloodâ⬠¦. She twisted her wrists back and forth, trying to find some give in the cords. ââ¬Å"I watched, but they didnââ¬â¢t go away,â⬠Jeremy said.Mary-Lynnetteââ¬â¢s eyes jerked back to him. ââ¬Å"Instead youcame. I heard Mark talking to Jade in the garden. She said sheââ¬â¢d decided she was going to like it here. And then â⬠¦ I got mad. I made a noise and they heard me.â⬠His face was changing. The flesh was actually moving in front of Mary-Lynnetteââ¬â¢s eyes. His cheekbones were broadening, his nose and mouth jutting. Hairwas creeping between his eyebrows, turning them into a straight bar. She couldsee individual coarse hairs sprouting, dark against pale skin. Iââ¬â¢m going to be sickâ⬠¦. ââ¬Å"Whatââ¬â¢s wrong, Mary-Lynnette?â⬠He got up and she saw that his body was changing, too. It was stilla human body, but it was too thin-stretched out.As if it were just long bones and sinews. ââ¬Å"Nothingââ¬â¢s wrong,â⬠Mary-Lynnette got out in a whisper. She twisted violently at her cords-and felt one hand slide. Thatââ¬â¢s it. Now keep him distracted, keep him moving away from Ashâ⬠¦. ââ¬Å"Go on,â⬠she said breathlessly. ââ¬Å"What happenedthen?â⬠ââ¬Å"I knew I had to send them a message. I cameback the next night for the goat-but you were there again. You ran away from me into the shed.â⬠Hemoved closer again and the moonlight caught his eyes-and reflected. The pupils shone greenish-orange. Mary-Lynnette could only stare. That shadow in the clearing-those eyes I saw. Nota coyote.Him.He was following us everywhere. The very thought made her skin creep. But there was another thought that was worsethe picture of him killing the goat. Doing it carefully, methodically-as a message. That was why he didnââ¬â¢t eat the heart and liver,Mary-Lynnette realized. He didnââ¬â¢t kill it for foodit wasnââ¬â¢t a normal werewolf killing. And heââ¬â¢s not a normal werewolf. He wasnââ¬â¢t at all like what Rowan had described-a noble animal that hunted to eat. Instead he was â⬠¦ a mad dog. Of all people,Ash had it right. Him and his jokes about rabies â⬠¦ ââ¬Å"Youââ¬â¢re so beautiful, you know,â⬠Jeremy said suddenly. ââ¬Å"Iââ¬â¢ve always thought that. I love your hair.â⬠He was right in her face. She could see the individual pores in his skin with coarse hairs growing out of them. And she couldsmellhim-the feral smell ofa zoo. He reached out to touch her hair, and his handhad dark, thick fingernails. Mary-Lynnette could feelher eyes getting wider. Say something â⬠¦say some thing â⬠¦ donââ¬â¢t show youââ¬â¢re afraid. ââ¬Å"You knew how Mrs. Burdockââ¬â¢s husband was killed,â⬠she got out. ââ¬Å"She told me a long time ago,â⬠Jeremy said almost absently, still moving his fingers in her hair. Heââ¬â¢d changed so much that his voice was getting hard to understand. ââ¬Å"I used little sticks from my models â⬠¦you know I make models. And a black iris forhim.Ash.â⬠Jeremy said the name with pure hatred. ââ¬Å"I saw him that day with his stupid T-shirt. The Black IrisClub . . . my uncle belonged to that once. Theytreated him like he was second-class.â⬠His eyes were inches from Mary-Lynnetteââ¬â¢s; she felt the brush of a fingernail on her ear. Suddenlyshe had the strength to give a violent wrench behind her back-and one hand came free. She froze, afraid that Jeremy would notice. ââ¬Å"I threw the goat on the porch and ran,â⬠Jeremysaid, almost crooning the words as he petted MaryLynnette. ââ¬Å"I knew you were all in there. I was somad-I killed that horse and I kept running. I smashed the gas station window. I was going to bum it downbut then I decided to wait.â⬠Yes,and yes, and yes, Mary-Lynnette thought, even as she carefully worked her other wrist free,even as she stared into Jeremyââ¬â¢s crazy eyes andsmelled his animal breath. Yes, of course it was youwe heard running away-and you didnââ¬â¢t fall into the hole in the porch because you knew it was there, because you were fixing it. And yes, you were the one who smashed the window-who else would hate the gas station but somebody who worked there? 0Her fingers eased the cord off her other wrist. She felt a surge of fierce triumph-but she controlled her expression and clenched her hands, trying to thinkof what to do. He was so strong and so quick â⬠¦ if she just threw herself at him, she wouldnââ¬â¢t have a chance. ââ¬Å"And today you all came to town together,â⬠Jeremy said, finishing the story quietly, through a mouth so inhuman it was hard to believe it could speak English. ââ¬Å"I heard the wayhe was talking toyou. I knew he wanted you-and he wanted to change you into one of them. I had to protect you from that.â⬠Mary-Lynnette said almost steadily, ââ¬Å"I knew youwanted to protect me. I could tell, Jeremy.â⬠She was feeling over the furrowed hemlock bark behind her.How could she attack him when she didnââ¬â¢t even have a stick for a weapon? And even if shehad,wood was no good. He wasnââ¬â¢t a vampire. Jeremy stepped back. Relief washed over Mary-Lynnette-for one second. Then she saw with horror that he was plucking at his shirt, pulling it off. And underneath â⬠¦there was no skin. Instead there was hair. A pelt that twitched and shivered in the night air. ââ¬Å"I followed you here and I fixed your car so you couldnââ¬â¢t leave,â⬠Jeremy said. ââ¬Å"I heard you say youwanted to be a vampire.â⬠ââ¬Å"Jeremy-that was justtalkâ⬠¦.â⬠He went on as if she hadnââ¬â¢t spoken. ââ¬Å"But that was a mistake. Werewolves are much better. Youââ¬â¢ll understand when I show you. The moon looks so beautiful when youââ¬â¢re a wolf.â⬠Oh,Godand so that was what he meant by pro tecting her, by making her understand. He meant changing her into something like him. I need a weapon. Rowan had said silver was harmful to werewolves,so the old silver-bullet legend must be true. But she didnââ¬â¢t haveasilver bullet. Or even a silver dagger â⬠¦ A silver daggerâ⬠¦ a silverknife â⬠¦ Behind Jeremy the station wagon was almost invisible in the clouds of smoke. And by now the smoke had the red glow of uncontrolled fire. Itââ¬â¢s too dangerous, Mary-Lynnette thought. Itââ¬â¢sabout to go. Iââ¬â¢d never make it in and outâ⬠¦. Jeremy was still talking, his voice savage now.â⬠You wonââ¬â¢t miss the Night World. All their stupid restrictions-no killing humans, no hunting too often. Nobody tells me how to hunt. My uncle tried,but I took care of him-ââ¬Å" Suddenly the creature-it wasnââ¬â¢t really a personanymore-broke off and turned sharply. Mary-Lynnette saw its lips go back again, saw its teeth parted and ready to bite. In the same instant she sawwhy-Ash was moving. Sitting up, even though his throat was cut. Lookingaround dazedly. He saw Mary-Lynnette, and his eyes seemed to focus. Then he looked at the thing Jeremy had become. ââ¬Å"You-get away from herlâ⬠he shouted in a voiceMary-Lynnette had never heard before. A voice filledwith deadly fury. Mary-Lynnette could see himchange position in a swift, graceful motion, gathering his muscles under him to jump But the werewolf jumped first. Springing like ananimal-except that Jeremy still had arms, and onehand went for the yew club. The club smashed sideways into Ashââ¬â¢s head and knocked him flat. And then it fell, bouncing away on the carpet of needles. The werewolf didnââ¬â¢t need it-it was baring itsteeth. It was going to tear Ashââ¬â¢s throat out, like the horse, like the hiker â⬠¦ Mary-Lynnette was running. Not toward Ash. She couldnââ¬â¢t help him barehanded. She ran toward the car, into the clouds of choking smoke. Oh, God, itââ¬â¢s hot. Please let me just get thereâ⬠¦. She could feel the heat on her cheeks, on her arms. She remembered something from an elementary school safety class and dropped to her knees, scrambling and crawling where the air was cooler. And then she heard the sound behind her. The most eerie sound there is-a wolf howling. It knows what Iââ¬â¢m doing. Itââ¬â¢s seen that knife everytime I pry off my gas cap. Itââ¬â¢s going to stop meâ⬠¦. She threw herself blindly into the smoke and heat,and reached the car. Orange flames were shooting crazily from the engine, and the door handle burnedher hand when she touched it. She fumbled, wrenching at it. Open,openâ⬠¦ The door swung out. Hot air blasted around her. If sheââ¬â¢d been completely human she wouldnââ¬â¢t havebeen able to stand it. But sheââ¬â¢d exchanged blood withfour vampires in two days, and she wasnââ¬â¢t completely human anymore. She wasnââ¬â¢t Mary-Lynnette any more â⬠¦but was she capable of killing? Flames were licking up beneath the dashboard. Shegroped over smoking vinyl and shoved a hand under the driverââ¬â¢s seat. Find it! Find it! Her fingers touched metal-the knife. The silverfruit knife with the Victorian scrolling that sheââ¬â¢d borrowed from Mrs. Burdock. It was very hot. Her handdosed on it, and she pulled it from under the seatand turned â⬠¦ just as something came flying at her from behind. The turning was instinctive-she had to face whatwas attacking her. But what she would always know afterward was that she could have turned withoutpointing theknife at what was attacking her. There was a moment in which she could have slanted it backward or toward the ground or toward herself. And if sheââ¬â¢d been the Mary-Lynnette of the old days,she might have done that. She didnââ¬â¢t. The knife faced outward. Toward the shape jumping at her. And when the thing landed on top of her she felt impact in her wrist and all theway up her arm. The distant part of her mind said, It went in cleanlybetween the ribsâ⬠¦. And then everything was very confused. Mary-Lynnette felt teeth in her hair, snapping for her neck. She felt claws scratching at her, leaving welts on her arms. The thing attacking her was hairy and heavy and it wasnââ¬â¢t a person or even a half-person. It was a large, snarling wolf. She was still holding the knife, but it was hard to keep her grip on it. It jerked around, twisting her wrist in an impossible direction. It was buried in the wolfââ¬â¢s chest. For just an instant, as the thing pulled away, she got a good look at it. A beautiful animal. Sleek and handsome, but withcrazy eyes. It was trying to kill her with its last panting breath. Oh, God, you hate me, donââ¬â¢t you? Iââ¬â¢ve chosen Ashover you; Iââ¬â¢ve hurt you with silver. And now youââ¬â¢re dying. You must feel so betrayedâ⬠¦. Mary-Lynnette began to shake violently. She couldnââ¬â¢t do this anymore. She let go of the knife and pushed and kicked at the wolf with her arms andlegs. Half scrambling and half scooting on her back, she managed to get a few feet away. The wolf stood silhouetted against a background of fire. She couldsee it gather itself for one last spring at her There was a very soft, contained poof. The entirecar lurched like something in agony-and then the fireball was everywhere. Mary-Lynnette cringed against the ground, halfblinded, but she had to watch. So thatââ¬â¢s what it looks like. A car going up inflames. Not the kind of big explosion you hear in the movies. Justa poof. And then just the fire, going up and up. The heat drove her away, still crawling, but she couldnââ¬â¢t stop looking. Orange flames. That was allher station wagon was now. Orange flames shooting every which way out of a metal skeleton on tires. The wolf didnââ¬â¢t come out of the flames. Mary-Lynnette sat up. Smoke was in her throat,and when she tried to yell ââ¬Å"Jeremylâ⬠it came out as a hoarse croak. The wolf still didnââ¬â¢t come out. And no wonder, with a silver knife in its chest and fire all around it. Mary-Lynnette sat, arms wrapped around herself,and watched the car bum. He would have killed me. Like any good hunter. I had to defend myself, I had to save Ash. And thegirls â⬠¦ he would have killed all of them. And thenheââ¬â¢d have killed more people like that hikerâ⬠¦. He was crazy and completelyevil, because heââ¬â¢d do anything to get what he wanted. And sheââ¬â¢d seen it from the beginning. Somethingunder that ââ¬Å"nice guyâ⬠exterior-sheââ¬â¢d seen it over and over, but sheââ¬â¢d kept letting herself get convinced it wasnââ¬â¢t there. She should have trusted her feelingsin the first place. When sheââ¬â¢d realized that sheââ¬â¢dsolved the mystery of Jeremy Lovett and that it wasnââ¬â¢t a happy ending. She was shaking but she couldnââ¬â¢t cry. The fire roared on. Tiny sparks showered upward. I donââ¬â¢t care if it was justified. It wasnââ¬â¢t like killingin my dream. It wasnââ¬â¢t easy and it wasnââ¬â¢t naturaland Iââ¬â¢ll never forget the way he looked at meâ⬠¦. Then she thought,Ash. Sheââ¬â¢d been so paralyzed sheââ¬â¢d almost forgotten him. Now she turned around, almost too frightened to look. She made herself crawl over to where he was still lying. So much bloodâ⬠¦ how can he be all right? But if heââ¬â¢s dead â⬠¦ if itââ¬â¢s all been for nothing â⬠¦ But Ash was breathing. And when she touched hisface, trying to find a clean place in the blood, he moved. He stirred, then he tried to sit up. ââ¬Å"Stay there.â⬠Jeremyââ¬â¢s shirt and jeans were on the ground. Mary-Lynnette picked up the shirt and dabbed at Ashââ¬â¢s neck. ââ¬Å"Ash, keep stillâ⬠¦.â⬠He tried to sit up again. ââ¬Å"Donââ¬â¢t worry. Iââ¬â¢ll protectyou.â⬠ââ¬Å"Lie down,â⬠Mary-Lynnette said. When he didnââ¬â¢t, she pushed at him. ââ¬Å"Thereââ¬â¢s nothing to do. Heââ¬â¢s dead.â⬠He sank back, eyes shutting. ââ¬Å"Did I kill him?â⬠Mary-Lynnette made a choked sound that wasnââ¬â¢t exactly a laugh. She was trembling with relief-Ash could breathe and talk, and he even sounded like hisnormal fatuous self. Sheââ¬â¢d had no idea how good thatcould sound. And underneath the swabbing shirt she could see that his neck was already healing. Whathad been gashes were becoming flat pink scars. Vampire flesh was incredible. Ash swallowed. ââ¬Å"You didnââ¬â¢t answer my question.â⬠ââ¬Å"No. You didnââ¬â¢t kill him. I did.â⬠His eyes opened. They just looked at each other for a moment. And in that moment Mary-Lynnette knew they were both realizing a lot of things. Then Ash said, ââ¬Å"Iââ¬â¢m sorry,â⬠and his voice had never been less fatuous. He pushed the shirt awayand sat up. ââ¬Å"Iââ¬â¢m so sorry.â⬠She didnââ¬â¢t know who reached first, but they were holding each other. And Mary-Lynnette was thinking about hunters and danger and laughing at death. About all the things it meant to really belong to the night. And about how she would never look in the mirror and see the same person she used to see. ââ¬Å"At least itââ¬â¢s over now,â⬠Ash said. She could feel his arms around her, his warmth and solidity, his support. ââ¬Å"There wonââ¬â¢t be any more killings. Itââ¬â¢s over.â⬠It was, and so were a lot of other things. The first sob was hard to get out. So hard thatsheââ¬â¢d have thought there would be a pause beforethe next-but, no. There was no pause between that one and the next, or the next or the next. She cried for a long time. And the fire burned itself out and the sparks flew upward and Ash held her all the while. How to cite Night World : Daughters of Darkness Chapter 16, Essay examples
Saturday, December 7, 2019
Merging Fundamental and Technical Analysis - MyAssignmenthelp.com
Question: Discuss about the Merging Fundamental and Technical Analysis. Answer: Introduction: Financial analysis is a procedure to examine the financial information of an organization to reach over a conclusion. This financial analysis mainly offers an outcome through reallocating the resources to the internal process and the operations of the company. Financial analysis is usually done by the organization and the management of the business to evaluate the financial performance of the business so that the alternations could be done in the strategies and the policies of the company (Zabarankin, Pavlikov and Uryasev, 2014). Further, financial analyst does the financial analysis to estimate the financial position and financial performance of the business so that they could make the conclusion about the investment and divestment from the company. Moreover, investors do the financial analysis to evaluate the financial position and performance of the business so that they could make the decision about the investment and divestment from the company. Thus, financial analysis is done by the stakeholders of the business to make various conclusions according to their nature. This process assists them to make better decisions about the companys performance. Financial analysis could be done through various bases. Ratio analysis, vertical analysis, horizontal analysis etc are the most common way to analyze the performance of the company through evaluating the financial statements of the business. In this description, ratio analysis has been done to evaluate the position of the Spirax- SARCO Engineering plc and the engineering sector of United Kingdom. Case overview: This report has been presented to the stakeholders of the Spirax- SARCO Engineering plc and the engineering sector or the stakeholders of the industrial engineering sector of the United Kingdom. For evaluating the performance and the position of the industrial engineering sector and the Spirax- SARCO Engineering plc, financial reports of the company has been analyzed and a study of ratio analysis has been performed over the company to reach over a conclusion. For this report, industrial engineering sector has been taken into the concern and the financial performance of the industry has been analyzed. Basically, in the context of this assessment, three well-known, and London Stock Exchange listed public companies from the United Kingdom who are strong competitors have been identified for comparing and assessing their financial performance. These companies are winnowed based on their share prices and market capitalization: Spirax - Sarco Engineering Plc - 4,129.28 listed on 03 June 2013 Hills Smith Holdings Plc - 1,041.79 Market Capitalization listed on 26 March 1969 IMI Plc - 3,598.24 Market Capitalization listed on 09 March 1966 Further, the financial performance of Spirax- SARCO Engineering plc has been analyzed in context with the financial performance and position of Hills and Smith and IMI PLC. Further, for analyzing the performance and the position of the company, ratio analysis study has been done. This report briefs about the various position of the company and the industry such as liquidity, efficiency, solvency, capital structure and profitability position. Industrial engineering sector: The Industrial Engineering Sector, also known as the manufacturing industry of the United Kingdom, has a long standing history from the late eighteenth century. During the early years of its establishment, the Industrial Engineering sector was having a great period of prosperity which highly contributed to Britains early economic growth. Further, the various reports and the statistics reports expresses that the Industrial Engineering sector contribution is around 6.7 trillion to the global economy. United Kingdom is ranked the ninth largest industrial nation contributing to ten percent of Gross Value Added (GVA) and forty-five percent of United Kingdoms exportation. In addition to this long standing industrial revolution, the Industrial Engineering sector represents sixty-eight percent of Business Research and Development and provides fourteen percent of business investments. In general, this revolutionary industry contributed approximately 455.6 billion of United Kingdoms POUND1,683 billion GDP in 2014 (27.1 percent) (Ward, 2012). Thus, the industrial engineering sector of the United Kingdom expresses about a great position in the international market. The performance of the industry is growing up rapidly and the future trends are also in the favor of the industry and expresses about a huge growth about the company. Company overview: For analyzing the performance of the industrial engineering sector of UK, Spirax- SARCO Engineering plc has been analyzed. This company is the leading manufacturing company of steam management system, associated fluid path technologies and peristaltic pumps. Head office of the company is in Cheltenham. This company is registered in FTSE 250. Following is the key financial figures of the company in last 5 years: (Morningstar, 2018) The changes into the financial performance of the company expresses about the positive chnages into the company. the growth of the company is continuouslly increasing. Further, the subsisiry companies of Spirax- SARCO Engineering plc are also performing well in the market (Ft, 2018). This company has its presence in international market as well and it is recognized for its quality by its customers. The main mission of this company is to enhance the market in the international level and it is also focusing over the customers loyalty of the company. Competitors overview: Further, the competitors of Spirax- SARCO Engineering plc has been analyzed which are Hills and Smith PLC and IMI PLC. Hill and Smith PLC is the manufacturing company of safety barrier system. This company also supplies the products into the international market. Head office of the company is in United Kingdom. This company is registered in FTSE 250. Following is the key financial figures of the company in last 5 years: (Morningstar, 2018) Further, the IMI PLC has been analyzed. This is the manufacturing company of engineering products of the company. This company has its online presence and it also supplies the products into the international market. Head office of the company is in United Kingdom (FT, 2018). This company is registered in FTSE 250. Following is the key financial figures of the company in last 5 years: (Morningstar, 2018) Thus, through the analysis over the 3 companies of Industrial engineering sector of the company, it has been analyzed that the performance of the industry is quite good in current scenario (Ft, 2018). Further, the financial analysis have been done over the companies to recah over a conclusion. Literature review: According to Weygandt, Kimmel and Kieso, (2009), financial reports of an organization contains balance sheet, income statement, changes in equity and cash flow statement of an organization. Further, it has been added by Weston and Brigham, (2015) that preparation of financial reports is quite mandatory for an organization. Moreover, it has also been added by Besley and Brigham, (2008) that financial reports assist the organization and its stakeholders to make various decisions about the policies, strategies, performance, investment etc. Bornholt (2013) has depicted into their study that all the financial reports express about the different financial position of the company. Income statement is relevant to analyze the profitability position of the company whereas the balance sheet expresses about the stability position of the company and the liquidity position is analyzed through the liquidity position of the company. Further, the financial reports could be easily analyzed through con ducting the various methods of financial analysis of the company. Moreover, it has been explained by Bierman (2010) that financial analysis is a procedure to examine the financial information of an organization to reach over a conclusion. Further, Fulin, (2011) has added that the process of financial analysis mainly offers an outcome through reallocating the resources to the internal process and the operations of the company. Moreover, the Elton et al, (2009) has explained that the financial analysis is usually done by the organization and the management of the company to evaluate the financial performance of the company so that the alternations could be done in the strategies and the policies of the company. Further, Barlow, (2006) has added in the study of financial analysis that financial analyst does the financial analysis to evaluate the financial position and performance of the company so that they could make the decision about the investment and divestment from the company. Moreover, it has also been added by Higgins (2012) that investors do the financial analysis to evaluate the financial position and performance of the company so that they could make the decision about the investment and divestment from the company. Further, it has also been added by Hillier, Grinblatt and Titman, (2011) that financial accounting is an area which analyzes and evaluates the financial transaction and the financial reports of the company (Lumby and Jones, 2007). Mainly, financial accounting takes the concern of collecting, analyzing and recording the data whereas the financial analysis takes the concern of evaluating those financial accounting reports to reach over a conclusion (Moles, Parrino and Kidwekk, 2011). Further, it has been added by Madhura (2011) that financial analysis is done by the stakeholders of the business to make various conclusions according to their nature. Moreover, this process assists them to make better decisions about the companys performance. In addition to this, it has also been added by Madhura (2014) that financial analysis could be done through various bases. Ratio analysis, vertical analysis, horizontal analysis etc are the most common way to examine the companys performance through evaluating the financial statements of the company (Nobes and Parker, 2008). Though, various contemporary methods are also there which evaluates about the financial performance of the company such as capital asset pricing method, dividend growth model etc. According to Lee and Lee, (2006), ratio analysis is the most used method of financial analysis as it is quite easier to calculate and depicts about the financial performance of the company. Lord, (2007) has depicted into his study that ratio analysis is one of the methods of financial statement analysis which is usually used by the management, CFO (chief financial officer) and the stock investors to evaluate and get the quick conclusion about the financial position and the performance of the company on various levels. Further, it has been added by Brealey, Myers and Marcus, (2007) that ratios could be categorized into various bases such as debt management ratios, solvency position ratios, asset management ratios, market value ratios, liquidity ratios and profitability ratios. Further, it has also been added by De Haan and Amtenbrink, (2011) that ratio analysis is a tool process which contains several features. Ratio analysis makes it easy for the organization and the investors to compare the financial performance with the competitive companies which are quite different in the size. Further, ratio analysis offers a quick outcome to the analyst about the financial performance and the position of the company (Krantz, 2016). Through the ratios study could also be done by the company in form of trend analysis to evaluate the various areas which could be deteriorated or improved by the company in a particular period of time. Though, it has been added by Kruth (2013) into his study that ratio analysis is a manipulative method to analyze the financial performance of a company. Ratio analysis does not take the concern of external factors and the non financial factors of the company. Financial statement contains various notes which are not studied by the investors and the analyst while investigating the financial statements of the company. Further, it has also been added by Kinsky (2011) that ratio analysis makes it confusing for the related parties to make a better decision about the investment, improvement, changes etc in the organization. Moreover, the study over ratio analysis expresses that the formulas of ratio analysis are slightly different is the studies and books of various financial analysts. It has been added by Horngren (2009) that contemporary methods are more relevant than the traditional financial analysis method. More, it has also been added by Kaplan and Atkinson, (2015) that ratio analysis and its outcome is not appropriate for a better decision. Further, the study of ratio analysis does not fit in the methods of financial analysis because it does not evaluate the financial position of the company in a good way. Application of theory: This report paper has been presented to evaluate the financial position and the performance of Spirax- SARCO Engineering plc. Financial performance of the business has been evaluated to analyze the position of the corporation in the industrial engineering sector of United Kingdom. For this report, study of ratio analysis has been done. This report explains that the ratio analysis study is quite important for all the related parties to evaluate and investigate the financial performance and the position of the company (Oliver and Schoff, 2017). This study assists all the related parties to make a quick and better conclusion about the situation and the recital of the company. For a better study and a better evaluation report, both the competitors have also been evaluated and the study of ratio analysis has also been done over both the companies: Description Formula SPIRAX-SARCO ENGINEERING PLC (1LNB) HILL SMITH HOLDINGS PLC (HILS) IMI PLC ADR (IMIAY) 2016 2016 2016 Profitability Net margin Net profit/revenues 0.160153156 0.062581 0.078937839 Return on equity Net profit/Equity 0.231753917 0.1455642 0.240795287 Gross Profit Gross profit/ revenues 0.76353314 0.369376 0.137417019 Return on assets Net income/ Total assets 0.140393519 0.0653266 0.0793208 Investment Ratios Price earnings ratio Market value price per share/ earnings per share 58.60502885 109.96967 39.66764526 Earnings per share ratio Net income/ weighted average share outstanding 1.652588556 0.4305732 0.966026588 Liquidity Absolute liquid ratios Absolute liquid assets/ current liabilities (Palicka, 2011) 2.081381011 1.0872483 0.994264959 Current ratio Current assets/current liabilities 2.774969174 1.6879195 1.482125789 Quick Ratio Current assets-Inventory/current liabilities 2.081381011 1.0872483 0.994264959 Efficiency Inventory turnover ratio Cost of goods sold/ average inventory 0.436825007 1.317092 1.462947799 Current asset turnover ratio Total sales/ total average current asset 0.459395592 0.7286832 0.547081352 Asset turnover ratio Total sales/ Average Total assets 0.243431621 0.2865556 0.259783018 Debtor's turnover ratio Net credit sales/ Average accounting receivables (Peterson and Fabozzi, 2002) 1.121801518 1.3820368 1.318637594 Assumption: It has been assumed that entire sales were on credit basis. Gearing Ratios Gearing % Long term liabilities / capital employed -0.156027358 0.2109493 0.293542943 Capital employed Total assets - current liabilities 701800 398200 1125900 The above table expresses about the financial performance and the various position of the company such as profitability ratios, investment ratios, liquidity ratios, efficiency ratios and gearing ratios. The above study expresses about the financial position of all the three companies and it also expresses that how the changes have taken place into the position of industrial engineering sector of United Kingdom. Profitability ratios: Profitability ratios express about the profit position of an organization. It is calculated to measure the success of the firm in earning and generating the firm. Further, these ratios express about the combined effects of debts and assets of the company (Phillips and Stawarski, 2016). Profitability ratios contain net margin, return on equity, gross profit and return on assets etc. all the profitability ratios express about the different position and the profits of the company. Net margin ratio measures the net profit of the company against the total revenues of the company. The net profit ratios of all the three companies express that the net profit of 2016 was 16.02%, 6.29% and 7.9% which expresses that all the three companies are earning the profits but the net profit margin of Spirax- SARCO Engineering plc is quite higher than the profit margin of other competitive companies (Ward, 2012). Further, return on equity ratio measures the net profit of the company against the total equity of the company. The return on equity ratios of all the three companies express that the return on equity of 2016 was 23.17%, 14.55% and 24.07% which expresses that all the three companies are earning great profits but the return on equity of IMI plc is quite higher than the profit margin of other companies. More, the gross profit and the return on assets of the company has also been analyzed to evaluate the profitability position of the company and it has been analyzed that the position of Spirax- SARCO Engineering plc is quite higher than the profit margin of other competitive companies. Investment ratios: Investment ratios express about the investment position of an organization. It is calculated to measure the investment opportunity in the firm. Further, these ratios express about the combined effects of debts and assets of the company. Investment ratios contain price earnings ratios, earnings per share ratios etc. all the investment ratios express about the different position and the opportunity of the investment in the company (Radebaugh, Gray and Black, 2006). Price earnings ratio measures the market value per share of the company against the earnings per share of the company. The price earnings ratios of all the three companies express that the price earnings ratio of 2016 was 58.60, 109.97 and 39.67 which expresses that all the three companies are earning the profits but the price earnings position of Hill and Smith is quite higher than the price earnings ratio of other competitive companies. Further, the earnings per share have also been analyzed to evaluate the investment position of all the three companies (Ross et al, 2008). The earnings per share ratios of all the three companies express that the earnings per share ratio of 2016 was 1.65, 0.43 and 0.97 which expresses that all the three companies are earning the profits but the price earnings position of Spirax- SARCO Engineering plc is quite higher than the profit margin of other competitive companies. Liquidity ratios: Liquidity ratios express about the short term debt obligation position of an organization. It is calculated to measure the position of the company to pay all the short term liabilities. Further, these ratios express about the combined effects of short term assets and short term liabilities of the company. Liquidity ratios include current ratio, quick ratio, absolute liquid ratios etc. (Ross et al, 2007). All the liquidity ratios express about the different position of the company in terms of paying the current liabilities (Voelkl and Fritz, 2017). Current ratio and quick ratios measures the current assets, quick assets in context of current liabilities of the company. The current ratios of all the three companies express that the current ratio of 2016 was 2.77, 1.68 and 1.48 which expresses that IMI PLC is managing the assets in a proper way, rest all the companies are paying extra cost to maintain the liquid position (Schlichting, 2013). Further, the quick ratios also express about the better performance of IMI PLC and explains that an organization should manage the current assets and current liabilities in such a manner that cost could be controlled by the company. Efficiency ratios: Efficiency ratios express about the working capital management position of an organization. It is calculated to measure the position of the company to manage the working capital of the company. Further, these ratios express about the combined effects of assets and the revenues of the company. Efficiency ratios includes inventory turnover ratios, asset turnover ratios, current asset turnover ratios, debtors turnover ratios etc. all the efficiency ratios express about the different position of the company in terms of managing the working capital (Seitzinger et al, 2010). Inventory turnover ratios, asset turnover ratios, current asset turnover ratios and debtors turnover ratios measures the total sales, cost f goods sold, inventory, assets of the company. The efficiency ratios of the company express about the better performance of Spirax- SARCO Engineering plc. This company has managed its cost and the working capital management in a better way. Gearing ratios: Further, gearing ratios express about the capital structure management position of an organization. It is calculated to measure the debt and assets of the company to manage the capital structure of the company. Further, these ratios express about the combined effects of assets and the debt of the company. Gearing ratios includes capital employed, gearing percentage etc. all the gearing ratios express about the capital structure position of the company in terms of managing the assets, debts and equity in a better way. Gearing percentage and capital employed measures the total assets, total liabilities and total equity of the company. The gearing ratios of the company express about the better performance of IMI plc. This company has managed its debt, equity and assets in a better way. Interpretation, conclusion and recommendation: Through the above evaluation, it has been found that the Spirax- SARCO Engineering plc, Hill and smith plc and IMI plc are performing better in the market due to a great growth in the industry and various innovations in the industry. Further, the interpretation, recommendation and conclusion of the report are as follows: Interpretation: Through the report and the analysis, it has been found that the profitability ratios express about the profit position of an organization. It is calculated to measure the success of the firm in earning and generating the firm. Through the study over all the three companies and its financial statement, it has been analyzed that the profitability position of an organization must be higher. The more, the profitability position of an organization would be, the more the comapny would be able to earn more. Through the analysis over all the 3 companies of industrial engineering sector, it has been found that the position of Spirax- SARCO Engineering plc is way better than the performance of other companies. Further, through this report, it has been found that the investment ratios express about the investment position of an organization. It is calculated to measure the success of the firm in terms of enhancing the investment in the companies. Through the study over all the three companies and its financial statement, it has been analyzed that the investment position of an organization must be higher. The more, the investment position of an organization would be, the more the investors would prefer the company. Through the analysis over all the 3 companies of industrial engineering sector, it has been found that the position of Hill and Smith plc is way better than the performance of other companies. Further, liquidity position of the company express about the current asset and current liability management of the company. Through the analysis over the liquid position, it has been analyzed that position of IMI plc is way better than any other companies due to better policies of the company to manage the performance. Further, the efficiency position of the company expresses the the Spirax- SARCO Engineering plc has managed the working capital in a better way than any other companies. Lastly, the gearing ratios express that the IMI plc has been managed the capitals structure in a better way. Recommendation and conclusion: Through the above study, it is recommended to the Spirax- SARCO Engineering plc to enhance the revenues and manage the expenditure of the company so that the investment position of the company could be better. Further, the company is also suggested to improve the market price through making few positive changes into the policies of the company and enhance the dividend of the companies. Moreover, the liquid position of the comapny is also required to be better. The company should reduce the level of the current asset to make a better and competitive liquid position as well as it also assists the company to reduce the level of the extra cost of the company. More, the efficiency position of the company has been analyzed and it is suggested to the company to make new polices for the turnover of debtors, current assets, total assets, debtors etc. so that the working capital of the company could be managed and the cost of the company could also be controlled. Moreover, the capital structure of the company has also been analyzed and comapny is suggested to make few changes into its structure to make an optimal capital structure. Thus, it is recommended to the company to make few positive changes into the financial performance, financial strategies ad policies of the company to manage the performance of the company in the industry. Further, the company must analyze the competitive policies and make few changes according to them to make a competitive environment. 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