Free Essays on The Odd Sea

In The Odd Sea, Fredrick Reiken recommends that in one’s home one can remain in a condition of guiltlessness. In the novel, the storyteller and primary character, Philip, searches to locate his more seasoned sibling Ethan who has vanished. During Philip’s scan for Ethan, the family has a go at adapting to the misfortune. With an end goal to adapt to Ethan’s vanishing, Philip’s mother starts to go through her evenings heating and perusing books in the kitchen. Philip depicts his mom as being â€Å"withdrawn and fundamentally unresponsive† (53). Philip’s father had started constructing wood outline lodges as his own specific manner of adapting to Ethan’s vanishing. Philip’s most seasoned sister Amy had gotten inaccessible from the family while functioning as a paralegal and looking out for a few graduate school applications. Halley, Philip’s other sister, started helping her dad manufacture wood outline lodges and appeared to manage Ethan’s vanishing fine. Philip’s most youthful sister Dana, fanatically shot free tosses as her own particular manner to adapt to Ethan’s vanishing. Philip started to write in a diary like how his sibling had written in a diary. Composing became Philip’s method of adapting to his brother’s vanishing. In the novel Plainfield is the place Philip’s honesty and his encounters falsehood and he can remain in a condition of blamelessness in Plainfield. Philip’s wood outline lodge is an image of his guiltlessness and furthermore represents Philip’s relationship with his sibling Ethan.... Free Essays on The Odd Sea Free Essays on The Odd Sea In The Odd Sea, Fredrick Reiken proposes that in one’s home one can remain in a condition of guiltlessness. In the novel, the storyteller and primary character, Philip, searches to locate his more seasoned sibling Ethan who has vanished. During Philip’s look for Ethan, the family takes a stab at adapting to the misfortune. With an end goal to adapt to Ethan’s vanishing, Philip’s mother starts to go through her evenings heating and perusing books in the kitchen. Philip depicts his mom as being â€Å"withdrawn and fundamentally unresponsive† (53). Philip’s father had started constructing wood outline lodges as his own particular manner of adapting to Ethan’s vanishing. Philip’s most seasoned sister Amy had gotten inaccessible from the family while filling in as a paralegal and looking out for a few graduate school applications. Halley, Philip’s other sister, started helping her dad manufacture wood outline lodges and appear ed to manage Ethan’s vanishing fine. Philip’s most youthful sister Dana, fanatically shot free tosses as her own specific manner to adapt to Ethan’s vanishing. Philip started to write in a diary like how his sibling had written in a diary. Composing became Philip’s method of adapting to his brother’s vanishing. In the novel Plainfield is the place Philip’s blamelessness and his encounters untruth and he can remain in a condition of honesty in Plainfield. Philip’s wood outline lodge is an image of his guiltlessness and furthermore represents Philip’s relationship with his sibling Ethan....

Heart of Darkness vs Apocalypse Now essays

Heart of Darkness versus Apocalypse Now articles In the article, Narratological Parallels in Joseph Conrads Heart of Darkness and Francis Ford Coppolas Apocalypse Now Linda Costanzo Cahir looks into both the novella and the film. The two authors had a similar subject and significance as a primary concern, yet their structure and procedure was what made the narratives unique. In both the novel and the film, we see the focal character (Marlow or Willard) as a man radically adjusted by a past encounter. Every story starts with the principle character clarifying how he was designated to take the excursion up the waterway. Both Marlow and Willard made three unscheduled stops with the team. The third quit being the spirit changing showdown with the baffling Kurtz (Cahir 1). In spite of the fact that the plot is the equivalent, the narratives are unique. In the manner they are told, yet additionally in the manner in which the primary character perseveres through the outing. Linda Costanzo Cahir talks about the chronicle eye. The storyteller fills in as the account eye in Heart of Darkness. Being imperceptible just between the teller and audience, the storyteller sees what is happening and reports back to the peruser. We see what the storyteller considers just to be we see what a camera sees. The storyteller controls what we hear and see consistently. End of the world Now is a progressively contemporary form of Heart of Darkness, retold through a camera. Coppolas camera retells Benjamin Willards story (2). We see everything through the eye of the camera. Another closeness between the two stories is the crowd. Either by book or my film, this story is being advised to somebody. In Heart of Darkness, the storyteller is recounting to the story to the others on the pontoon, while in Apocalypse Now, Willard is recounting to the story to the crowd. Like Chaucers Pilgrims, Conrads character (in this casing segment if the story) are distinguished by their callings just; and they, as well, passed the t... <!

Understanding Puerto Rico Syndrome

Understanding Puerto Rico Syndrome Phobias Types Print Understanding Puerto Rico Syndrome or Ataque de Nervios By Lisa Fritscher Lisa Fritscher is a freelance writer and editor with a deep interest in phobias and other mental health topics. Learn about our editorial policy Lisa Fritscher Medically reviewed by Medically reviewed by Steven Gans, MD on August 05, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on January 17, 2020 Juanmonino / Getty Images More in Phobias Types Causes Symptoms and Diagnosis Treatment Ataque de nervios, or Puerto Rico Syndrome, is a culturally-bound syndrome exclusive to Latino cultures, particularly those of the Caribbean. It is far more likely to occur in women, although symptoms have also been reported in males. The Spanish phrase literally translates as attack of the nerves, and often resembles a panic attack, but the two disorders are not precisely the same. Symptoms Like all fear responses, ataque de nervios may present differently in different individuals. In general, however, most cases show similar symptoms including: Intense fear and an inability to moveUncontrollable screaming or cryingFainting or seizureSensation of heat rising from chest to headVerbal attacks and physical aggressionChest tightness or heart palpitations Ataque de Nervios and Panic Attack Although they often share similar symptoms, ataque de nervios and panic attack are separate disorders. In a panic attack, the physical and emotional responses are directly caused by intense anxiety and fear. In ataque de nervios, anxiety and fear are considered normal and healthy responses to the occurrence of the syndrome. Like a panic attack, a wide range of situations trigger ataque de nervios. Upsetting or shocking news about family members is considered the most likely cause, but ataque de nervios may occur in virtually any setting. Risk Factors Females over the age of 45 are at the highest risk of ataque de nervios, but men can develop it too. Underlying psychiatric illnesses, particularly mood disorders, greatly increase the chances of developing this psychological disorder. In addition, those from lower socioeconomic backgrounds, and those who have undergone family distress such as divorce or the death of a loved one, are more likely to develop the condition. Having an underlying mood disorder may also change the nature of an attack and patients with existing depression or anxiety are more likely to act out aggressively. In contrast, patients with an existing panic disorder are more likely to experience the feeling of suffocation and fear dying during an attack. Treatment Ataque de nervios is often treated as panic disorder or another anxiety disorder. Cognitive-behavioral therapy helps clients learn to recognize and stop their triggering thoughts, as well as use coping skills to work through an attack once it begins. These methods are often effective but must be used within a cultural context. Some research shows that those who are prone to ataque de nervios may have a tendency to suppress anger and other negative emotions, which then come out inappropriately during an attack. They may also be histrionic and prone to somatization of psychological issues. Therefore, anxiety and panic treatments are not likely to be successful on their own. Instead, the therapist must carefully examine the clients history and current situation to develop a full understanding of the issues. A complete treatment plan will address not only the ataque de nervios, but also all other underlying disorders. It will also take into account the clients cultural background and current life circumstances.

Importance of Iliad as Modern Teaching Tool Essay

Importance of Iliad as a Modern Teaching Tool The passing of works from generation to generation is not an uncommon thing, nor is it a new practice. For centuries, even since the beginning of time, scholars have recorded and passed on historical accounts, works of art, poetry, and great literary works as a means of transcending the culture from one generation to the next. In doing so, these works were not merely used for leisurely purposes, rather as a way to teach and educate different lessons, morals, and values. Many notable works have come and gone throughout the ages, each with their own set of teachings or lessons to be gained. I believe it to be true that Homers Iliad is a wonderful work of†¦show more content†¦When looking at this scene from a modern stand point, one might see their pre-battle talk as trash talk, and their conflict as fist fight of sorts. However, The I Iliad shows up that situations like this are best if avoided. Many men would not have the courage to walk away from a fight for fear of being called a coward or wuss. What these men do not realize is that there is honor to be found in doing what is right, not necessarily popular. Glaucus and Diomedes placed the honor or their ancestors above their own need and desire to engage in battle. Their counterparts might have though it foolish, perhaps even cowardly, to lay down their arms, but this did not phase these two men of honor. The concept of respecting ones elders is also presented in this scene. Often today, young people are accused of being disrespectful of their elders, or parents. The Iliad gives us reason to believe that such acts are not the works os honorable men. Just as Glaucus and Diomedes did what they did for the sake of their elders, young people today should follow their lead and take steps to ensure their actions are respectful and well representative of their ancestors. This whole idea can be summed up by Glaucus statement of what his father once told him: Always be the best my boy, the bravest, and hold your head up highShow MoreRelatedNietzsches critique of Plato and Christianity2437 Words   |  10 Pagesis the extremist thinkable form of corruption,† expounded the vociferously atheist Friedrich Nietzsche (The Anti-Christ 1888, p.62). Nietzsche conspired against Christianity, its ideals and teachings and saw nothing but a religion of nihilism, pity and values which were not only irrelevant but harmful to modern man. In the Birth of Tragedy (1872, p. 23) Nietzsche writes, â€Å"Christianity was from the beginning, essentially and fundamentally, life’s nausea and disgust with life, merely concealed behindRead MoreThe Impact of Greek Mythology on Western Culture5592 Words   |  23 Pagesmythology is the body of myths and legends belonging to the ancient Greeks, concerning their gods and heroes, the nature of the world, and the origins and significance of their own cult and ritual practices. They were a part of religion in ancient Greece. Modern scholars refer t o, and study, the myths, in an attempt to throw light on the religious and political institutions of Ancient Greece, its civilization, and to gain understanding of the nature of myth-making itself. And Greek mythology is embodiedRead MoreA Brief History of Medicine2471 Words   |  10 Pagesis the science or practice of the diagnosis; treatment and prevention of disease. Ancient Greek civilization sprung up around the 8th century BC. The first evidence of Greek medicine becoming a factor in Greek life came from Homers the Odyssey and Iliad. In these stories we hear about Machaon and Podalirius the brilliant doctors and excellent men who assisted the injured men in the siege of Troy. Out of every three children born, only two would ever reach the age of two years. The life-expectancyRead MoreA Nice Guide On Teaching You True English4115 Words   |  17 PagesA nice guide on teaching you true English. A must for everyone! Table of Contents i - Revision history 1.0 - Introduction 2.0 - Spelling 3.0 - Abbreviating Words __________________________________________________ ________________________i - Revision history » 02/05/2010 - Lewis (Me) wrote the guide. __________________________________________________ ________________________ 1.0 - Introduction  » The main reason for writing this guide is to help other members on there english on/outRead MoreTraditional and Contemporary Issues and Challenges14128 Words   |  57 Pagesbacklash against soft drinks, with water and sports drinks replacing cola as the trendiest beverages. Unfortunately for Coke, LEARNING OBJECTIVES After studying this chapter, you should be able to: 1. Justify the importance of history and theory to management and discuss precursors to modern management theory. 2. Summarize and evaluate the classical perspective on management, including scientific and administrative management, and note its relevance to contemporary managers. 3. Summarize and evaluateRead MoreHistory of Theatre Lesson Notes Essay5401 Words   |  22 Pagestheories of origins of Greek tragedy: Early Aegean civilizations had little to do directly with the development of theatre, but their indirect influence was enormous, for their gods, heroes, and history supplied the material for Homer’s (8th century BCE) Iliad and Odyssey and therefore for most Greek drama. Greek civilization that was to produce 1st great era of theatre-8-6th centuries. The Parian Marble, in the Ashmolean museum at Oxford, credits Thespis with the invention of tragedy, the first form of

The Meaning of -N Desu in Japanese

The phrase –n desu (ã‚“ 㠁 §Ã£ â„¢), meaning it is, is sometimes used at the end of a sentence. It is also commonly used in conversation, though it might be difficult for beginners to learn. The phrase has an explanatory or confirmatory function. The difference between –masu (ã€Å"㠁 ¾Ã£ â„¢), another nominal ending for a verb, and  Ã¢â‚¬â€œn desu is very subtle. This makes it very hard to translate. The nominal ending  Ã¢â‚¬â€œn desu can be translated as it is the case that or it is for the reason that. However, there is no true English equivalent. –N Desu Versus –Masu One of the best ways to understand the subtle, nuanced meaning of –n desu is to compare it to  Ã¢â‚¬â€œmasu  by viewing how two sentences use these endings differently: Ryokou ni iku n desu ka? (りょ㠁“㠁† 㠁 « 㠁„㠁  ã‚“ 㠁 §Ã£ â„¢ 㠁‹ã€‚) Are you going to travel? Ryokou ni ikimasu ka? (  Ã£â€šÅ Ã£â€šâ€¡Ã£ â€œÃ£ â€  㠁 « 㠁„㠁 Ã£  ¾Ã£ â„¢ 㠁‹ã€‚) Are you going on a trip? In the first sentence, which uses –n desu, the  speaker assumes that the listener is going on a trip and just wants her to confirm it. In the second sentence, which uses –masu,  the speaker simply wants to know if the listener is going on a trip or not. Formal Versus Informal You also need to use a different form of  Ã¢â‚¬â€œn desu when it  is attached directly to a plain form of the verb in an informal situation. When the circumstances are informal, use –n da  instead of –n desu, as demonstrated in the table. The sentences are written first in hiragana, which is a phonetic syllabary  (or transliteration) made from simplified  kanji  characters. These sentences are then spelled using Japanese characters. An English translation follows on the right side of the table. Ashita doubutsuen ni ikimasu.明æâ€" ¥Ã¥â€¹â€¢Ã§â€° ©Ã¥Å"’㠁 «Ã¨ ¡Å'㠁 Ã£  ¾Ã£ â„¢Ã£â‚¬â€š(formal) I am going to the zoo tomorrow.(simple statement) Ashita doubutsuen ni iku.明æâ€" ¥Ã¥â€¹â€¢Ã§â€° ©Ã¥Å"’㠁 «Ã¨ ¡Å'㠁 Ã£â‚¬â€š(informal) Ashita doubutsuen ni iku n desu.明æâ€" ¥Ã¥â€¹â€¢Ã§â€° ©Ã¥Å"’㠁 «Ã¨ ¡Å'㠁 Ã£â€šâ€œÃ£  §Ã£ â„¢Ã£â‚¬â€š(formal) I am going to the zoo tomorrow.(explaining his or her plans for tomorrow.) Ashita doubutsuen ni iku n da.明æâ€" ¥Ã¥â€¹â€¢Ã§â€° ©Ã¥Å"’㠁 «Ã¨ ¡Å'㠁 Ã£â€šâ€œÃ£   Ã£â‚¬â€š(informal) Note how in Japanese, social context is very important. In English, the social situation, or position of the person you are addressing, would make little or no difference. You would tell a good friend at school or a visiting dignitary at a formal state dinner that you are going to the zoo using the same words. Yet, in a formal situation in Japan, you would use –n desu, but you would use  Ã¢â‚¬â€œn da if the circumstance were less formal. In the case of the first two sentences above, you would use –masu  in a formal situation but omit the ending altogether if the setting or circumstances were informal. Why Questions In Japanese, why questions are often completed with –n desu because they are asking for a reason or an explanation, as the table demonstrates: Doushite byouin ni iku n desu ka.Haha ga byouki nan desu.㠁 ©Ã£ â€ Ã£ â€"㠁 ¦Ã§â€"…é™ ¢Ã£  «Ã£  Ã£â€šâ€œÃ£  §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šÃ¦ ¯ Ã£ Å'çâ€"…æ °â€"㠁 ªÃ£â€šâ€œÃ£  §Ã£ â„¢Ã£â‚¬â€š Why are you going to the hospital?Because my mother is sick. Doushite tabenai n desu ka.Onaka ga suiteinai n desu.㠁 ©Ã£ â€ Ã£ â€"㠁 ¦Ã© £Å¸Ã£  ¹Ã£  ªÃ£ â€žÃ£â€šâ€œÃ£  §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šÃ£ Å Ã£  ªÃ£ â€¹Ã£ Å'㠁™ã â€žÃ£  ¦Ã£  ªÃ£ â€žÃ£â€šâ€œÃ£  §Ã£ â„¢Ã£â‚¬â€š Why don't you eat?Because I am not hungry.

The 4p’s (Product, Price, Promotion, Place) Free Essays

‘Yathu’s Supermarket’ sells several of goods such as all groceries items, wines, alcohol, etc. We sell specific product to target specific people so that we can satisfy customers’ wants and increase sales eventually as they buy the products they want. We have to be aware that our product is fashionable among the community and the customers so the products we sell are what the customers want. We will write a custom essay sample on The 4p’s (Product, Price, Promotion, Place) or any similar topic only for you Order Now We also have to be cautious that our products are safe and don’t harm people in any way; we also have to sell products which are reliable. In our supermarket we have to offer various types of products to increase customer choice so that they can choose what they prefer. We also have to make our product look appealing to the customers. So overall, we have to sell the products look desirable for the customers so that they will buy it. Price Price is also a major factor in determining how much sales and profit we make because customers normally look for cheap products so if we sell the products at a cheaper price then it is going to attract customers so eventually we are going to increase sales. So as we are a small business we have to lower our prices to a relatively low price than our competitors to catch customers’ attention and try to persuade them to buy the product. It is important to have low prices as low prices increases sales; this is manly because customers always go for low prices and high quality products. However, we have to make the price reasonable so that we can make some profits, this is important to compete in the market. We have to try to make short term tactics to boost sales such as lowering prices of key products we sell to attract customers. We could use psychological pricing, so we can for example sell products à ¯Ã‚ ¿Ã‚ ½2.99 instead of à ¯Ã‚ ¿Ã‚ ½3.00 so this will encourage the customers to think that it is a bargain. However, in the long-run after we have established as a strong business in the market we can increase our prices gradually to increase profits. Promotion Promotion is a campaign increase customer awareness of our service. Advertising is main way of promoting our service. There is other several types of ways to promote such as personal selling, public relation or even sponsorship. Comparing with the budget we have advertising through newspapers, leaflets, etc is the ideal way as it is in reach of our budget. A successful advertising campaign increases customer awareness and increase sales/profits. ‘Yathu’s Supermarket’ have to limit our promotional campaign to our budget, so we have to advertise in the cheapest possible way such as leaflets, local newspaper, billboards, etc. ‘Yathu’s Supermarket’ have to improve our public relations so we have to increase how the customers think of us, so we have to do several activities to improve public relations, this is because customer satisfaction and customers’ relationship with our business is one of the major keys to our success in the future. We have to create a brand such as a logo to represent our business. By developing a recognising brand we can help boost sales and profits by encouraging customers to make repeat purchases, so the customers will be loyal. Place ‘Yathu’s Supermarket’ has decided that setting up our business in Woolwich is the best way for our business and the public and also it is the most cost-effective way. We have to store our stock at our supermarket as it is the cheapest way. However, as we become a larger firm we can find our places to place our stock such as a warehouse. We can also use internet to sell goods to our customers as it is easier for them and we are able to target a wider audience. We have to make the product we sell appealing so the customers will buy it so we have to place the product in a place where it is likely catch the customers’ attention. So where we place the product is essential to how much profit we make and how much sales we make. We can also provide a service such as free delivery if they spend a certain amount in the shop. So for example if they spend more than à ¯Ã‚ ¿Ã‚ ½10.00 they can get free delivery service, this will attract the attention of customers so this will likely to increase sales and the profit we make. One of the reasons why it might take the attention of customers is that probably not many people offer this sort of service so it is unique, which the customers might prefer. All these 4p’s (Product, Price, Promotion, Place) are done to help my business stabilise in the market and obviously to try to make more sales and profits. How to cite The 4p’s (Product, Price, Promotion, Place), Papers

Readings in Accounting for Management Control System MyAssignmenthelp.

Question: Discuss about the Readings in Accounting for Management Control System. Answer: Introduction: Wesfarmers and Woolworths limited are the largest listed companies in Australia. Wesfarmers and Woolworth are the top competitors in retail business in Australia. Wesfarmers has diverse operations in business and is the largest private sector employer. Woolworth Limited have been competing on price and they have been adding products in their shelves. The report outlines the manner of preparing the cash flow statement of both the competitors (Bebbington et al., 2014). Information in relation of different component of cash flow statement has been discussed. In the later part of report, analysis of cash flow information has been done by calculating several ratios. Recommendation has been made after conducting the analysis of cash flow information that would help in judging the credit risk of both the companies. The cash flow statement of Wesfarmers and Woolworths limited has been prepared using direct method. Under this method, the operating activities are reported by way of cash disbursement and cash receipt. It calculates the net cash inflow and outflow in few steps and that encompasses the cash generated from operating, investing and financing activities. The statement of cash flow depicts in the very first step the cash flow from operating activities followed with the cash flow generated from investing activities and in the last comes cash flow from financing activities (Anderson et al., 2015). The annual report of both the organization has depicted appropriate reconciliation of statement of cash flow in the notes to accounts. Woolworth limited and Wesfarmers have reconciled the cash flow statement in notes to accounts. The method of preparing the cash flow of both the organization has been done using direct flow method and the above screen shot from annual report of Wesfarmers and Woolworths limited depicts that they have reconciled the cash flow in their notes to accounts. Cash flow of Wesfarmers limited has included both continuing and discontinuing operations. Proceeds from borrowing and repayment of borrowing are allowed under AASB 107 statement of cash flow. The consolidated statement of cash flow of Woolworths limited has been prepared on historical cost basis by aligning with the Accounting policies. Such borrowings have been presented on net basis for the borrowings and their repayment. Inclusion of cash flow is done on a gross basis in the consolidated financial statements (McLaneyAtrill, 2014). Most recent approved business plan of the Wesfarmers for a period not beyond five years forms the basis of future cash flows. Expected cash flow beyond the approved business plan are extrapolated using the estimated long-term rate of growth. The value in use is assessed by future cash flow estimation that are reduced to their present value using the discount rate that taken into account the current market assessment of time value of money (Bonczek et al ., 2014). The cash flow from operating activities of depicts the new cash inflow or outflow resulting from continued and discontinued operations. It gives the information about amount received from customers and payments made to suppliers. Net increase or decrease in the finance costs are depicted in this particular section. Dividend paid to shareholders and distribution received from associates along with income tax paid and interest paid on borrowed amount is included in cash flow from operating activities. Cash flow from investing activities depicts the income received from the proceeds of sale of plant, equipment and property along with sale of controlled entities (Carlon et al., 2014). It shows whether the organization has acquired any subsidiaries or not in the current year. Net cash flow from financing activities involves proceeds from borrowing, repayment of borrowing and whether the organization has paid any capital return or equity dividend in the current year. All such information t ogether depicts net cash flow available to the company. This net cash is the amount that is available for making payment to shareholders in the event of winding up of company (Deegan Ward, 2013). Wesfarmers has generated positive cash flow in the current year and the amount stood at $ 1233 million. On the other hand, Woolworths limited has generated positive cash flow in the current year at amount $ 956 million. Wesfarmers generated substantial free cash flow and has no impact on cash flow due to Accounting impairments. The operating cash flow of the group reduced in the current financial year 2016 and this reflect that across the retail portfolio, the group has higher working capital investment. It also evident that investment has been made for supporting the growth in sales. The net cash used in investing activities shows information about the payment to equity and capital return. Information about repaying the borrowed amount proceeds from borrowing and exercising of in-substance under employees share plan is also depicted in the statement of cash flow. Wesfarmers has used net cash in investing activities and this comprise of proceeds generated from sales of equity or associates and from selling equipments, plant and property (Wesfarmers.com.au 2017). The cash flow from operating activities of Wesfarmers limited depicts the information about their trading performance and the impact of timing of making payment to creditors and this evaluates the credit worthiness of the organization. It also depicts the information from home improvement business and shows whether the organization has invested any amount in buying the assets that is plant, property and equipment. It shows the proceeds from shares and there was lower activity in the current period and this shows that expenditure on development of investment was reduced. Operating cash flow of Woolworths is presented as a percentage of net profit after tax before amortization and depreciation. Woolworths has used net cash from investing activities and this comprise of payment made to intangible assets, for the development of plant, property and equipment. Proceeds received from selling of subsidiaries and investment along with payment from selling from equipment, property and assets a re depicted in the statement of cash flow. Net cash used in financing activities are presented in the cash flow statement and this involves information about payment of dividend, dividend payment to non controlling interest and repayment of borrowing (Woolworthsgroup.com.au 2017). In addition to this, information about proceeds generated from issuing equity securities to shareholders and non-controlling interest. Net cash invested and used by the organization is depicted in the cash flow statement. Analysis for cash flow information for Woolworths and Wesfarmers limited using ratio analysis. The cash adequacy ratio of Wesfarmers limited is comparatively higher than that of Wesfarmers limited. An ideal adequacy ratio is generally higher than one. The ratio stood at 0.81 for Wesfarmers as compared to 0.75 for Woolworths. It is indicative of the fact that equity funding or debt requirement of Wesfarmers is less than Woolworth Limited. The adequacy of capital in maintaining the exposures to market is more for Wesfarmers and depicts that the financial system of organization is efficient and stable and thereby safe for investors. It is clear that cash flow ratio for Wesfarmers is higher than Woolworth. This ratio is obtained by dividing cash flow from operations from current operations. Cash flow ratio for Wesfarmers stood at 0.322 as against 0.262 for Woolworths. This indicates that cash flow generated by both the companies is not sufficient for clearing off their short-term obligations (DumitruMatei, 2014). However, cash flow generated by Wesfarmers is more than Woolworths limited. Wesfarmers is more liquid in relation to cash flow from operations in short run. Debt coverage ratio is obtained by dividing net operating income by total cost oif servicing debt. It is depicted from the analysis that debt coverage ratio of Woolworth is higher than Wesfarmers limited. The debt coverage ratio for Woolworths stood at 6.535 and for Wesfarmers ratio stood at 4.37. This higher ratio indicates that for servicing of debt, enough income is available to Woolworths. However, income available to Wesfarmers is also sufficient, although it is less than Woolworths. Availability of net operating income of Woolworths for servicing its current debts is comparatively higher than Wesfarmers. Cash flow to sales ratio depicts the organization ability to generate cash from its sales. It is obtained by dividing cash flow by net sales. The cash flow to sales ratio for Wesfarmers limited is higher than Woolworths. For Woolworths, value stood at 0.040 and the ratio for Wesfarmers is 0.051. Wesfarmers is more efficient in converting their sales into cash. It is always desirable for companies to have higher amount of operating cash flow. Higher ratio indicates that the company is effectively translating its sales into cash (Edwards, 2013). Conclusion: From the above discussion and analysis, it can be concluded that the short-term credit risk of Wesfarmers is better than Woolworth. The above ratio is indicative of the fact that both the organizations have adequate cash resources. Nonetheless, cash adequacy for Wesfarmers is higher than Woolworth limited. The revenue generated by Wesfarmers is comparatively higher than its competitors and the cash flow to sales ratio is higher. Therefore, Wesfarmers is superior at creating cash from their sales revenue. The debt payment ability of Woolworth is higher as compared to Wesfarmers as indicated by debt coverage ratio. Ability of the company to survive in long run is quite positive as they have enough net cash flow from their business. Although, the net cash flow Woolworth is higher than Wesfarmers. Reference: Anderson, D. R., Sweeney, D. J., Williams, T. A., Camm, J. 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