Assessing Essay and Movie Comparisons

Assessing Essay and Movie ComparisonsIf you have ever done an essay or grade comparison between an essay and a movie, then you know that the two types of essays are very different. There are many things that make the two essays different from one another.The one thing that makes movies so different from essays is the fact that it is the movie that is in the context of the reader. The essay has the same content but because the context of the essay is very different from the main theme, then it is not as good as the movie. The content of the essay will be a lot better if the essay sample is based on a movie that you are familiar with and most of the time, the movie is the reason for the essay. And because the theme of the essay is related to the movie, it will be easier to decipher the different opinions from the ones that do not.Many companies that provide essay samples will have more than one style of essay that you can choose from. Some will be according to a novel or a certain TV s how that you are familiar with while some will be based on the real life events that happened. You will be able to see many different styles of essay samples that are used when you are comparing movies and essays.The first style that you will be able to look at is the style that is based on a movie. This type of essay samples will be written in a way that relates back to the story line of the movie that you are familiar with while at the same time they are written in a way that relates back to the main theme of the essay.The next style is the one that is based on a true story and the words that you will be using in the essay will relate back to the story that the movie is based on. The style here is very similar to the one that is based on a book. You will be able to see the kind of essay samples that are based on the main theme of the essay. The last style is the one that is based on real life. In this case, the focus of the essay is not based on a certain movie but it is based on the events that actually happened. The structure of the essay is going to be very similar to the one that is based on a book but the style will be based on the fact that this is a real life experience.In terms of essay samples that are based on the real life experience, the reason that they are different from the one based on a movie is that you will be able to see that there are two different stories that are told by the writer in the essay. In the case of the essay based on a real life experience, the student will be able to read what is happening in the personal life of the author.When you are looking at comparing movies and essay samples, it is important that you see the differences between the two. This is because there are a lot of things that you will be able to learn in comparison to how you write in essays. This is why you should be careful when you are comparing between the two styles that are used to help you out with your essay writing.

Stem Cell Therapy - Free Essay Example

The heart is one of the most essential organs in the human body. It is what keeps almost every organism alive. However, recent studies have found that heart disease is the leading cause of death in America, creating a problem for the medical communities that are trying to save lives. Not only is it nearly impossible for doctors to cure a damaged heart for a long term, it is also costly and leads to more surgeries just to keep the patient alive for a couple more weeks. The answer to this then comes in with heart transplants. But with more people dying of heart disease on the transplant list than there are of actual hearts able to be transplanted, there is still a problem when it comes to finding the solution to Americas number one cause of death. Scientists have recently started the practice of tissue engineering for skin replacement. This involves taking the patients own stem cells and growing them outside of the body for the replacement therapy. This practice is called regenerative medicine and scientists are searching for more ways to take existing stem cells and create new tissue that will heal organs like the heart. Recent practices for organ regeneration, especially for the heart, include grafting stem cells to the dying heart of a patient, bone marrow stem cell therapy, and many others. However, there is still no procedure that can be labeled as the most effective for improved cardiac function because there are too many different types of stem cells being altered during pre-clinical studies. These pre-clinical studies using tissue engineered grafts for cardiovascular disease treatment are taking place all over the world, but scientists still have not been able to take their findings to large clinical trials because of unknown knowledge regarding the procedure itself. Instead doctors will do small clinical trials with patients who consent to undergo a type of the cardiac stem cell procedure because the doctors are still unsure of the effects and the results of the procedure yield minimal improvement. However, in most instances patients usually end up with either neutral or insignificant positive results because doctors do not understand what factors play into healing an infarcted heart (Gersh). Even though conducting large scale clinical trials would solve the problem of the heart donor organ shortage for Americans, there are still many problems that arise when it comes to stem cells and heart regeneration in humans, including the cardiac improvement when small clinical trials and pre-clinical trials are taking place. Therefore, stem cell therapy for cardiac regeneration in humans should not be taking place in large scale clinical trials until consistent results in hearts are found from pre-clinical or small clinical trials. This would allow scientists to identify, to the best of their ability, what is happening when the stem cells are grafted, instead of continuing trials blindly. The most generalized reason why stem cell therapy for cardiac regeneration should not be happening in clinical trials is because the results are inconsistent, so they are taking a risk every time a small clinical trial on a human is done. Dr. Gersh from Mayo Clinic reports that almost all small clinical trials in humans for heart regeneration have been found as positive or neutral, but with insignificant positive results. Therefore, large scale clinical trials on humans should cease because they are not technically helping patients in the long run and could pose a risk on future trials because the current results have been inconsistent since the trials have been taking place. A study in the American Heart Journal reported that stem cell therapy trials in myocardial infarction using a specific stimulating factor (G-CFS) also had inconsistent results. If so many pre-clinical and small human clinical trials are showing inconsistent results in regards to heart function, then doctors sho uld not be performing large scale clinical trials with thousands of people. There is potential harm to be done to thousands of patients heart if doctors use their unknown knowledge from small clinical and pre-clinical trials to perform large scale clinical trials. Also, if scientists and doctors cannot identify to the best of their ability what is happening within the body when the cells are grafted to the heart, they do not know what the possible side effects may be. Along with the study in the American Heart Journal there was a 2 year follow up of the different strategies of the G-CFS based stem cell therapy (Hyun-Jae Kang). This study reported little improvement over other types of therapy and even the control group. Even though it did show minimal improvement over 2 years, this could be detrimental to the patient because even though his heart has been fixed, there might be longer term side effects which have not been recorded. This is a problem as well because most of the studies are so recent that there have not been patients that have undergone this therapy that would give scientists information about side effects that may occur five to ten years down the line. However, many drugs and therapies that were skeptical at their time of debut are in fact perfectly fine now. Dr. Gersh from Mayo Clinic relates cardiac regeneration using stem cell therapy to the effects of aspirin. Although the underlying understanding of how the drug worked was not understood at the time, scientists have finally been able to recognize what the drug actually does in the past ten or so years. This makes a credible case for continuation of cardiac regeneration using stem cell therapy because maybe, in ten years after successful surgeries using stem cell therapy on the heart, doctors will finally be able to understand what the cells are doing. Although, in the meantime, even though some of the findings of this therapy are positive or neutral, there is still that unknown underlying reason of why the cells are acting the way they are, and trials should not be continued because of this sole reason. In most cases, almost all of the infarcted hearts of rats and mice have shown improvement after stem cell therapy, creating excitement among the medical community (Chien). But if scientists cannot identify what is going on within the heart during the therapy, they should not be continuing it because it poses a risk for patients undergoing the procedure. It could work minimally, or it could not work at all. Scientists should take a step back and try to understand why the cells do what they are doing before they place them into patients hearts through small clinical trials on groups of patients instead of going directly to large scale clinical trials. Or scientists and could take a step further back and do pre-clinical trials on mamm als more closely related to humans in regards to heart function and characteristics in order to more fully understand what the stem cells are doing. Scientists are also trying to force something biologically unnatural onto mammals, brining in more risks for the patients. Sicasts published an article titled Scientists Discover a Key to a Broken Heart which talks about regenerative properties in the zebrafish and how researchers are studying the way the zebrafish regenerate and take it to mammalian trials. A quote from the article states, However, despite our current understanding of how embryogenesis and development proceeds, the mechanisms preventing regeneration in adult mammals have remained elusive (4). The researchers have been trying to understand what exactly prevents regeneration in mammals, but even with their understanding of the zebrafish, they cannot identify what is blocking adult mammals to regenerate organs. This shows to help exemplify that even with all the knowledge these researchers have, they are still unable to determine if mammals can even regenerate and if they cannot understand why adult mammals cannot rege nerate, then they should not be trying to force it in clinical procedures for the heart. Unlike the salamander and other fish species, humans and other mammals are not biologically programmed to regenerate organs when they are failing. So the questions remain: Is it right for science to push something onto people that could possibly save their lives, but be unnatural for their body to perform? Yet, scientists have not deemed the process to be unnatural to the human body because they are taking the persons own stem cells to recreate the cells to fix the heart. Technically they are not putting anything foreign into the patients body, but they are still changing the genetic makeup of the cells to create something that could not have been created without humankind. So the question still remains if it is morally right or wrong to change the genetic makeup of a humans cells to repair the body when it could not be repaired before the advancement of medicine and technology. Even if this stem cell therapy for cardiac regeneration does in fact help save lives, it is merely unnatural for human cells to regenerate, so, again, the unknown consequences pose another risk. By replicating cells and programming them to behave a certain way scientists are almost acting as a creator. This act leaves moral stipulations behind and urges humans to reprogram what creates their body in order to heal it. Medicine has come so far, yet it is still not right for scientists to be able to reprogram cells in order to heal if the consequences are not known and if the body was not meant to heal that way in the first place because it could cause damage to the body. By doing something biologically unnatural to the cells in a human body, scientists are somewhat playing with fire because they do not know the consequences of their experiments. It could be that by reprogramming cells in humans scientists are creating something they cannot control because they do not know what is causi ng the change in the heart. By doing large scale clinical trials, scientists and doctors are risking creating something they cannot undo. Scientists need to study these cells in small clinical trials and pre-clinical experiments in order to fully understand them before they take them to large trials. Another reason why cardiac regeneration using stem cell therapy should not be taking place in large scale clinical trials and poses a risk, is the lack of pre-clinical trials on hearts closely related to human hearts, creating inconsistent statistics that should not be used as a basis for large clinical trials on humans. Most of the pre-clinical trials done on cardiac regeneration have taken place in mice, whose hearts are significantly different than those of humans. Much of our insight into the molecular and cellular basis of cardiovascular biology comes from small animal models, particularly mice. However, significant differences exist with regard to several cardiac characteristics when mice are compared with humans (Gandolfi 5). Much of the results that have yielded positive improvement in grafted stem cells into the heart have been from pre-clinical studies using mice. Scientists should also not use this information to base small clinical trials on. In order for scientists to ta ke their findings to large clinical trials they need to take a step back through pre-clinical and small clinical trials once they find consistent results in small clinical trials. This idea of taking information found from mice hearts to human hearts poses a risk for large scale human clinical trials because the difference between mice hearts and human hearts is quit significant as shown in the table below from the journal article Large animal models for cardiac stem cell therapies. Scientists should take their pre-clinical trials from mice to a larger animal with a heart that is more closely related to a humans heart so the results are more consistent with what a the results of a human heart would possibly be. By basing what route to take in clinical trials on pre-clinical trials on mice, scientists are taking a risk in regards to the outcome of the procedure on human hearts because of the difference of physical characteristics in both hearts. However, this is not a problem for pre-clinical studies because it does provide reliable information on how hearts work and act after stem cell therapy grafting, but transferring that knowledge from a mouse heart to a human heart is not reliable because of the significant difference between mice and human hearts. Scientists should continue to study mice hearts and the effects of stem cell grafting because it does provide relevant information for future studies, but they should not relate those findings to human hearts because of how different they are. Instead, the scientists should relate information found from mice hearts to hearts of mammals that are slightly larger and work their way up until they find suitable mammal hearts to relate to human hearts. Doctors should then take their findings from these pre-clinical studies and relate them to small clinical trials with little groups of people, but only until the pre-clinical studies have shown consistent results in hearts closely r elated to humans. With tissue engineering and the idea of regeneration becoming more prominent in the medical community, there are many possibilities as to what could come of cardiac regeneration in humans. The possibilities are endless when scientists are able to reprogram patients own cells to create something different. However, the unknown still poses a risk and problem for doctors and patients when these procedures using stem cells are involved. Especially when the heart is involved as the main organ being treated. Although most findings are neutral or slightly positive when cardiac regeneration using stem cells is done, the underlying problem is that there is still inconsistent results and scientists are moving too fast for their research. Instead of trying to take findings from pre-clinical studies that involve mice and rats to large clinical trials, scientists need to take a step back and understand what is going on within the cells and use hearts in mammals that can clearly relate to human hearts. Once those factors yield consistent results in heart function, scientists can take their studies to small clinical trials. But scientists should only start doing large scale clinical trials once the findings in pre-clinical and small clinical trials are consistent. There needs to be more order in the process for doctors and scientists to take their findings to large clinical trials involving hundreds of people. Once results in pre-clinical using mammal hearts related to humans are consistent and promising, scientists can move onto small clinical trials involving little groups of patients. Then, if the results among small clinical trials with human hearts are positive and show a larger improvement than previously recorded, doctors will be able to take their findings to large clinical trials that will finally impact more humans with heart disease in America. This is going to be a long process, especially now that scientists should back track and go to pre-clinical trials, but it will be more beneficial for the patients and humanity if scientists and doctors can fully understand stem cells before they create something that could pose a risk to human health. Works Cited Anonymous.Heart Disease Facts. Centers for Disease Control and Prevention. Centers for Disease Control and Prevention, 29 Oct. 2014. Web. 7 Dec. 2014. . Anonymous. NIH Fact Sheets Regenerative Medicine. NIH Fact Sheets Regenerative Medi cine. U.S. Department of Health Human Services, 1 Oct. 2010. Web. 7 Dec. 2014. . Anonymous. Scientists Discover a Key to Mending Broken Hearts. Scicasts. N.p., 07 Nov. 2014. Web. 08 Nov. 2014. . Chien, Kenneth R. Stem Cells: Lost In Translation. Nature (2004): 607-08. Nature.com. Web. 5 Nov. 2014. . Gandolfi, F., A. Vanelli, G. Pennarossa, M. Rahaman, F. Acocella, and T.a.l. Brevini. Large Animal Models for Cardiac Stem Cell Therapies. Theriogenology 75.8 (2011): 1416-425. Web. 6 Nov. 2014. . Gersh, Dr. Bernard J. Cardiac Cell Repair Therapy: A Clinical Perspective. Interview. Mayo Clinic. N.p., Oct. 2009. Web. 7 Nov. 2014. . Hyun-Jae Kang, Hyo-Soo Kim, Bon-Kwon Koo, Yong-Jin Kim, DongSoo Lee, Dae-Won Sohn, Byung-Hee Oh, Young-Bae Park. Intracoronary infusion of the mobilized peripheral blood stem cell by G-CSF is better than mobilization alone by G-CSF for improvement of cardiac function and remodeling: 2-Year follow-up results of the Myocardial Regenera- tion and Angiogenesis in Myocardial Infarction with G-CSF and Intra-Coronary Stem Cell Infusion. American Heart Journal. Volume 153. Issue 2. Feb. 2007. Pages 237.e1-237.e8. Web. 27 Nov. 2014. .

Summary of Economics of Strategy Book Essay - 1539 Words

Chapter 1, Basic Microeconomic principles TC function: Represent the relationship between total cost and output, assuming that the firm produces in the most efficient manner possible given its current technological capabilities. Semifixed: fixed over certain ranges of output but variable over other ranges AC(Q): average cost function; describes how the firms average cost function or per unit of output costs vary with the amount of output it produces. ïÆ'   When average costs decreases as output increases, there are economies of scale Margincal cost: refers to the rate of change of total cost with respect to outputïÆ'   the incremental cost of producing exactly one more unit of output. Margincal cost often depeds on the total volume†¦show more content†¦If you produce a lower quantity of output it could be that you should use another technology than someone who produces a large amount of output Short-run economies of scale: reductions in average costs due to increase in capacity utilization in that occur within a plant of a given size Long-run economies of scale: reductions due to adaption of a technology that has high fixed costs but lower variable costs Indivisibilities are more likely when production is capital intensive: Capital intensive: when the costs of productive capital such as factories and assembly lines represent a signifi-cant percentage of total costs. 2)Increased productivity of variable inputs (mainly having to do with specialization) Materials or labor intensive: when most production expenses go to raw materials or labor (are variable, variable costs) â€Å"the division of labor is limited by the extent of the market: division of labor: refers to the specialization of productiveShow MoreRelatedApple Chairman Statement and Reflective Writing Essay1451 Words   |  6 PagesSection 1: A draft Executive Summary Apple Inc. is a multiplier company. 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Comparing The Story Of An Hour And The Cask Of Amontillado...

Death and Murder by Dictation A life lived under someone else’s expectations is no life at all. Many people live their lives allowing others to tell them what to do. They allow others to put them down, and to make them feel less of a person. There have been stories about man versus man, man versus nature and most importantly man versus self. In â€Å"The story of an Hour† by Kate Chopin and â€Å"The Cask of Amontillado† by Edgar Allen Poe we see how each writer uses setting, characterization, and dramatic irony to show how allowing others to dictate ones life can lead to disastrous ends. The story settings of Chopin and Poe help to show how repression alters the mind. In Chopin’s, â€Å"The Story of an Hour,† setting is used to show how Mrs. Mallard’s repressed state of mind begins to flower and grow after she learns of her husband’s death. It is not upon first reading, but second reading, that most start to interpret the settings around Mrs. Mallard while she sits in her bedroom. Chopin writes, â€Å"She could see [†¦Ã¢â‚¬ ¦] tops of trees that were all aquiver with the new spring life.† It is, as she sits at the window, that she becomes aware that she is free of her husband. Spring is the season of new growth and awakening of animal life. Chopin also writes about how patches of blue sky appear out of the â€Å"clouds that had met and piled one above the other.† These two descriptions help the reader see what is, perhaps, going on in her mind. The setting in which Chopin put Ms. Mallard in helps speakShow MoreRelatedAna lysis Of Edgar Allen Poe s `` The Glasses `` And The Cask Of Amontillado ``1545 Words   |  7 PagesMany stories share a common theme, whether it be forbidden love, family events, adventure, or anything in between. One might even find themselves digging for only one particular theme in every story he or she chooses to read; indicating he or she has an obvious favorite. However, believe it or not, many people fail to even realize a common theme between two or more stories. As for Edgar Allen Poe, he is successful in his writings in all realms, however, he is notably creative and extravagant in hisRead MoreTerm Paper Edgar Allan Poes Infatuation with Death1498 Words   |  6 PagesEdgar Allan Poes Infatuation with Death Ralph Emerson once wrote, Talent alone cannot make the writer. There must be a man behind the book. Edgar Allan Poe acquired the ability to write Gothic horror through the tragedies that existed in his life. At three years old Poe lost his mother and father. Grief and sadness overwhelmed Poes childhood and eventually his literary style. By temperament and mournful personal experience, Poe was drawn into the contemporary cult of death (KennedyRead MoreHow Poets of the Eighteenth Century Handled Love2802 Words   |  12 Pagesare infamous for expressing emotions such as pain, love and passions associated with this emotion we call ‘love.’ They allow us an outlet to experience and express love. Eighteenth century poets: Robert Frost, Emily Dickerson, John Keats and Edgar Allen Poe were infamous for their poetic contributions to the literary world; because of their extraordinary gifts of expression we are able to understand different aspects of what it was like to exp erience love in the eighteenth century. The aforementioned

Why Is It So Difficult - 1121 Words

Conclusion Many of the new requirements seem unfair and confusing, as well as downright impossible for the small business owner to navigate due to conflicting advice on the internet. Why is it so difficult, and seemingly against regulations, for the small S corporation to provide additional assistance to the employees, including the shareholders? It seems that as a result of ACA, many employers saw that it made more sense to allow employees to acquire insurance through the marketplace. A win-win since the employee can take advantage of tax credits, and the company saves money. I would venture a guess, that the IRS and DOL would rather the small employer carry the burden of insurance costs through group health plans; which means removing incentives to reimbursement plans through the marketplace. (Weiss, 2014) Instead agencies have succeeded in creating an additional after-tax expense; which is borne by the employees of small businesses. Not so affordable and not really fair either. As the marketplace seems to be here to stay; I would recommend that the legislature pass a bill that will provide small business S corporation marketplace reform relief . The tax credits available to businesses that do provide group plans are complicated, and are difficult to qualify for. Additionally, the credits phase out over time and are a small portion of the sometimes overwhelming costs. Few employers are benefited from the credits to the point that a group plan makes sense. IShow MoreRelatedWhy Is It So Difficult For Me?1619 Words   |  7 Pagesemotion causing some outward distress, but I did not know how to express my feelings in words. All I wanted was a way to release my words so they could fall out of my mouth and relieve me from my build up of emotions, but the words would not come. It was as if my emotions were bottled up inside me waiting to explode like a bomb, but it never exploded. Why is it so difficult for me to express emotions in words that can be heard by o thers? 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Roller Coaster Ride free essay sample

When I was younger, I used to love going to amusement parks because roller coasters fascinated me. These beastly machines are usually made of steel or wood, can go as fast as 120 miles per hour, and reach the height of 420 feet. It amazes me why average people like me would trade the tranquility of the ground to be high up in the air, being tossed around with such brutality and roughness, like vegetables in a food processor.Even still I enjoyed riding these fast amazing machines, sometimes so fast, that no matter how hard I tried to scream, my cry would not come out, as if it was trapped inside my body. I specifically liked the steel roller coasters with several loops, for they would give me the sensation of being spun around like rotating car wheels. The wooden roller coasters are also very fun because they sway much more than the steel ones, bringing back good childhood memories of when my dad would push me on the swings. We will write a custom essay sample on Roller Coaster Ride or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page What I enjoy the most about these captivating rides, and what makes me want to ride them again, is the thrill and excitement of having survived them. As I became older and gained more responsibilities and duties, going to theme parks became less frequent, but the excitement of riding roller coasters still intrigues and amuses me. Roller coaster rides are thrilling and exhilarating because of their speed, their hills, and their loops. Roller coaster rides are thrilling and exhilarating because of their speed.I used to think these scream rides went much faster than they actually do, but they simply pick up speed very fast, giving the feeling and impression of zooming through the wind. The air will gush at my face, making me believe Im in the middle of a storm, or hurricane, which makes my hair go all over the place, as if I had recently received a really horrible haircut. The air flowing also gives me the chills, tensing me up inside and making me unable to move, just like the last time I had to

Trend Analysis of Financial Statements †Free Samples to Students

Question: Discuss about the Trend Analysis of Financial Statements. Answer: Introduction This report is presented to demonstrate the reliability and efficiency of accounting and financial reporting over the company. As ASX listed company, Blackmores financial statements are evaluated with reference to financial reporting. Information is presented in reliable and transparent manner to represent the actual financial performance of company. It also includes the financial ratios analysis to support the efficiency of financial statement which creates a clear picture for the performance of business. Slide 1: Accounting and Financial Reporting Slide 2: Table of Content Slide 3: Presentation Introduction Slide 4: Company Background: Blackmores Blackmores limited is the one of the top brands in the category of the natural health in Australia. It deals in various products such as minerals, herbal, vitamin and nutritional supplements. It provides more than 250 varieties of vitamin, herbal, minerals and nutritional supplements. Maurice Blackmore established the Blackmores limited in 1930 (Blackmores (2017). The headquarter of Blackmores limited is in New South Wales, Australia. The Blackmores limited manages its business in various countries such as China, New Zealand, Singapore, Malaysia, Japan, Thailand, Korea, Cambodia, United States, and Macau. Since last 8 years, the Blackmores has been winning most trusted brand in the Australia for vitamins and supplements. Slide 5: Company Background Share price is also indicator for the financial performance of the company based on the trend in the stock price and the management decisions the stake holders decide to stay or exit from an investment. The good profits results to increase in the share price of a company on the other side it can be said that high share price of a company indicated increased profits of the company. From year 2013 to year 2015 the company was performing average due to several takeover decisions. But its profits increased suddenly in 2015-16 due to its entry in Asian market. So the share price is at peak of AUD $217.18 in this period of time and the decisions of the management is having direct impact on the share performance as stakeholders depends on the financial and accounting information of a company (BKL AU, 2017). Slide 6: Financial Performance Evaluation of Blackmores From the observation of balance sheet, it can be stated that there is a huge difference between the asset of 2016 and 2015 as AUS$2,94,624 and AUS$1,87,844 which can influence the decisions of stakeholders. On the other hand, current liabilities of company is measured as AUS$2,53,430 in year 2016 which can also a point that the liabilities over the companies are also increasing that also have adverse impact over the stakeholders to judge the stability of company in perspective market. On the other hand, the liabilities and assets both are increasing with huge turn so, it can be derived that the market capture strategy brought the impact over the financial data of Blackmore. In terms of equity, it can be inferences that reserve funding of business has reduced from AUS$8063 to AUS$5252 M. On the other side it is also assessed that the total equity of company has also increased with reference to year 2015 to 2016. Further, over the income statement observation, it can be said that the sales of company has jumped in turbulent manner. With this, net revenue for the Blackmore has also increased so it shows the satisfactory performance for the stakeholders to take the affirmative decisions. Profit and loss data indicates the good performance of company in year 2016 as compare to 2015. It is also reviewed that the income tax burden over the company has increased as it might taken the loan from the financial institutions; it can affect the position of company adversely. Slide 7: Financial Performance Contd. Over the looking of cash flow, it is captured that good amount of cash has been generated from the operating activities but most of it would be adjusted in the payment of employees and suppliers. On the other hand, the investing and financing activities have generated negative cash flow over the year 2016. It is positively noted that cash and cash equilent has also been generate at lower rate as AUS$2191 and increased up to the AUS$37653. Overall, it has generated $100 million profit for the financial year 2016 and it has stumbled the growth as 115% in relation to last financial year performance. These data are indicating the good financial position left out interest on activities. Along with this the, market cap values for the company has also tapped as AUS$1,757,380,000 which is also experienced the significant market capture at this time. On the basis of above performance, it is reviewed that the shareholders equity has increased with rapid changes. At the same time, the gear ratio has dumped in year 2015 but the year 2016 has experiencing good positive reflection over geared ratio of Blackmore as the figures are indicating. Slide 8: Financial Performance Contd. The above cited graph is indicating the gearing ratio of Blackmore as it had downward in year 2015 where, it was above 40 and it got down by 10 which is not good for the company. As the movement of ratio from the year 2016 it is upward which signs the increasing movement of companys gearing performance ratio. Slide 9: Measurement of Key Factors Impact of Convention over Accounting: Accounting conventions have significant impact over the accounting assessment as it influences by its rules and regulations of standards to follow while creating financial report of performance of business. Assets is influenced by the conventions as the company has shown the higher assets that it can create challenges for the stakeholders to found the actual asset for company as Blackmores has shown huge difference between the asset of 2015 and 2016 which can affect the management also to present the evidence to the financial reporting authority in order to prove the asset management. At the same time, the shareholders and owners equity should be separate from the business transactions. In concern to the convention, management should produce the real and reliable information for the external stakeholders to intake decision while investing in business because the data derives the real picture for the performance of business (Needles, et. al, 2013). At the same time, owners equity should be treated separately from the business to assess the position of business. Along with this, the convention of consistency should be taken into accounting while preparing the financial statements as it essential to follow the principles and procedure to present the accounting information in effective manner. Managerial Judgment: Materiality convention is directly linked to the management judgment that enforces the accountant management to consider the standard while assessing and presenting the information in real manner. Relevance of Information: It is important to consider the relevancy of information with the performance of business as the shown graph indicates about the significant performance of business, it should be related to the exact information because it might dilutes the stakeholders such as sales of business has increased (V. 2011). Faithful Presentation: Faithful presentation of financial performance leads to the reliability of companys presence in perspective market. So, following the accounting standards, it should not make any error and omission to evaluating the viability of company. Slide 10: Financial Ratio Analysis Profitability ratios: These types of ratios indicate the financial performance of company with respect to the sales of company and how much profit is generated by firm. Financial ratio analysis is as follows Gross Profit Margin =Gross Profit/Revenue (Tracy, 2012) = 143411/599485*100 = 23.92% Net Profit Ratio= Net profit/ Revenue = 100020/599485*100 = 16.67% Efficiency ratios: This financial ratio measures the efficiency of company to manage the differentiation ratio that predicts the cost of goods sold and average inventory Inventory Turnover = Cost of Sales/Average Inventory = 272917/47852 = 5.70% Total Asset Turnover = Net Sales Average Total Assets (Brigham and Houston, 2012) = 495468/363715 = 1.36% Liquidity ratios: Liquidity of firm is assessed over the current ratio and quick ratio evaluation. Assess the ability of the firm to manage working capital and its ability to pay its short-term debts without running. Current ratio = Current asset/Current Liability = 294,624 / 192,279 = 1.53% Acid test ratio = Current asset Inventories / Current Liabilities = 294624-116,486/192279 = 0.93% (Drake and Fabozzi, 2012) Gearing ratios: Assess the long-term capital structure of the business Debt ratio = Total debt/Total asset = 17,793/434,023 = 0.041 Equity ratio = Shareholders funds/Total asset = 1,78,263/434023 = 0.41 or 41% In terms of the relative quantities of debt and equity capital Investor ratios: This type of ratio indicates the shareholders about the performance of company to equate the debt to equity and market debt of company within specific time duration. Earnings per share (EPS) = Net income Preferred dividends/Share issued outstanding = 100,020 6285 /17225 = 5.44 Price-Earnings Ratio = Market Price per Share Earnings per Share = 119.57/5.76 =20.72% The above analyzed ratio indicates the good financial position of company over the performance of Blackmores in year 2016 as compare to the year 2015. In concerned to the horizontal analysis of company, it is presented to measure the financial performance of company with reference the Bellamy's Australia Limited which also deals in the consumer staples (Businessinsider, 2017). Over the comparison of horizontal analysis of Blackmore and Bellamy, it can be concluded that the both of companies are growing with rapid growth after year 2016 and triggered the sales above AUS$100 million. Financial statements are comparing in relation to the performance of businesses (Accontingformanagement., 2017). Over the income statement analysis, the Blackmores has shown the historical growth in the year 2016 as compare to Bellamy, it earned AUS$100 million and the net profit of comparative company is very lower for the same year. Conclusion It is concluded that companies needs investments from shareholders and investors. Stakeholders depend upon the financial reporting and financial steps of a company so it becomes vital for the companies to have transparency and full disclosure of information. Following accounting standards and principles will results to build trust and confidence of the all related factors towards the companies. References Accountingformanagement, (2017). Horizontal or trend analysis of financial statements. Available at: https://www.accountingformanagement.org/horizontal-analysis-of-financial-statements/ (Accessed: August 25, 2017). Annualreports, (2016). Annual Report of BELLAMYS 2016. Available at: https://www.annualreports.com/HostedData/AnnualReports/PDF/ASX_BAL_2016.pd (Accessed: August 25, 2017). BKL AU (2017). Bloomberg markets. Retrieved from: https://www.bloomberg.com/quote/BKL:AU Black mores (2016). Annual report 2016. Retrieved From: https://blackmores2016.annual-report.com.au/ Blackmores (2017). About us. Retrieved from: https://www.blackmores.com.au/about-us Brigham, E. and Houston, J. (2012). Fundamentals of Financial Management. USA: Cengage Learning. Businessinsider, (2017) 2 ways to analyze an income statement. Available at: https://www.businessinsider.com/horizontal-and-vertical-analysis-of-income-statements-2017-3?IR=T (Accessed: August 25, 2017). Drake, P. and Fabozzi, F. (2012). Analysis of Financial Statements. UK: John Wiley and Sons. Needles, B., Powers, M. and Crosson, D. (2013). Principles of Accounting. USA: Cengage Learning. Tracy, A. (2012). Ratio Analysis Fundamentals: How 17 Financial Ratios Can Allow You to Analyze Any Business on the Planet. USA: RatioAnalysis.Net. R. (2011). Financial Accounting. India: Pearson Education.