A Dirty Job Chapter 9

9 THE DRAGON, THE BEAR, AND THE FISH In the hallway of the third floor of Charlie's building, a meeting was going on between the great powers of Asia: Mrs. Ling and Mrs. Korjev. Mrs. Ling, by holding Sophie, had the strategic advantage, while Mrs. Korjev, who was fully twice the size of Mrs. Ling, possessed the threat of massive retaliatory force. What they had in common, besides being widows and immigrants, was a deep love for little Sophie, a precarious grasp on the English language, and a passionate lack of confidence in Charlie Asher's ability to raise his daughter alone. â€Å"He is angry when he leave today. Like bear,† said Mrs. Korjev, who was possessed of an atavistic compulsion toward ursine simile. â€Å"He say no poke,† said Mrs. Ling, who limited herself to English verbs in the present tense only, as a devotion to her Chan Buddhist beliefs, or so she claimed. â€Å"Who give poke to baby?† â€Å"Pork is good for child. Make her grow strong,† said Mrs. Korjev, who then quickly added, â€Å"like bear.† â€Å"He say it turn her into shih tzu. Shih tzu is dog. What kind father think little girl turn into dog?† Mrs. Ling was especially protective of little girls, as she had grown up in a province of China where each morning a man with a cart came around to collect the bodies of baby girls who had been born during the night and hurled into the street. She was lucky that her own mother had spirited her away to the fields and refused to come home until the new daughter was accepted as part of the family. â€Å"Not shih tzu,† corrected Mrs. Korjev. â€Å"Shiksa.† â€Å"Okay, shiksa. Dog is dog,† said Mrs. Ling. â€Å"Is irresponsible.† Not once was the letter r heard in Mrs. Ling's pronunciation of irresponsible. â€Å"Is Yiddish word for not a Jew girl. Rachel is Jew, you know.† Mrs. Korjev, unlike most of the Russian immigrants left in the neighborhood, was not a Jew. Her people had come from the steppes of Russia, and she was, in fact, descended from Cossacks – not generally considered a Hebrew-friendly race. She atoned for the sins of her ancestors by being ferociously protective (not unlike a mother bear) of Rachel, and now Sophie. â€Å"The flowers need water today,† said Mrs. Korjev. At the end of the hallway was a large bay window that looked out on the building across the street and a window box full of red geraniums. On afternoons, the two great Asian powers would stand in the hallway, admire the flowers, talk of the cost of things, and complain about the increasing discomfort of their shoes. Neither dared start her own window box of geraniums, lest it appear that she had stolen the idea from across the street, and in the process set off an escalating window-box competition that could ultimately end in bloodshed. They agreed, tacitly, to admire – but not covet – the red flowers. Mrs. Korjev liked the very redness of them. She had always been angry that the Communists had co-opted that color, for otherwise it would have evoked an unbridled happiness in her. Then again, the Russian soul, conditioned by a thousand years of angst, really wasn't equipped for unbridled happiness, so it was probably for the best. Mrs. Ling was also taken with the red of the geraniums, for in her cosmology that color represented good fortune, prosperity, and long life. The very gates of the temples were painted that same color red, and so the red flowers represented one of the many paths to wu – eternity, enlightenment – essentially, the universe in a flower. She also thought that they would taste pretty good in soup. Sophie had only recently discovered color, and the red splashes against the gray shiplap was enough to put a toothless smile on her little face. So the three were staring into the joy of red flowers when the black bird hit the window, throwing a great spiderweb crack around it. But rather than fall away, the bird seemed to leak into the very crack, and spread, like black ink, across the window and in, onto the walls of the hallway. And the great powers of Asia fled to the stairway. Charlie was rubbing his left wrist where the plastic bag had been tied around it. â€Å"What, did your mother name you after a mouthwash ad?† Mr. Fresh, looking somewhat vulnerable for a man of his size, said, â€Å"Toothpaste, actually.† â€Å"Really?† â€Å"Yeah.† â€Å"Sorry, I didn't know,† Charlie said. â€Å"You could have changed it, right?† â€Å"Mr. Asher, you can resist who you are for only so long. Finally you decide to just go with fate. For me that has involved being black, being seven feet tall – yet not in the NBA – being named Minty Fresh, and being recruited as a Death Merchant.† He raised an eyebrow as if accusing Charlie. â€Å"I have learned to accept and embrace all of those things.† â€Å"I thought you were going to say gay,† Charlie said. â€Å"What? A man doesn't have to be gay to dress in mint green.† Charlie considered Mr. Fresh's mint-green suit – made from seersucker and entirely too light for the season – and felt a strange affinity for the refreshingly-named Death Merchant. Although he didn't know it, Charlie was recognizing the signs of another Beta Male. (Of course there are gay Betas: the Beta Male boyfriend is highly prized in the gay community because you can teach him how to dress yet you can remain relatively certain that he will never develop a fashion sense or be more fabulous than you.) Charlie said, â€Å"I suppose you're right, Mr. Fresh. I'm sorry if I made assumptions. My apologies.† â€Å"That's okay,† said Mr. Fresh. â€Å"But you really should go.† â€Å"No, I still don't understand, how do I know who the souls go to? I mean, after this happened, there were all kinds of soul vessels in my store I hadn't even known about. How do I know I didn't sell them to someone who already had one? What if someone has a set?† â€Å"That can't happen. At least as far as we know. Look, you'll just know. Take my word for it. When people are ready to receive the soul, they get it. Have you ever studied any of the Eastern religions?† â€Å"I live in Chinatown,† said Charlie, and although that was technically kinda-sorta true, he knew how to say exactly three things in Mandarin: Good day; light starch, please; and I am an ignorant white devil, all taught to him by Mrs. Ling. He believed the last to translate to â€Å"top of the morning to you.† â€Å"Let me rephrase that, then,† said Mr. Fresh. â€Å"Have you ever studied any of the Eastern religions?† â€Å"Oh, Eastern religions,† Charlie said, pretending he had just misinterpreted the question before. â€Å"Just Discovery Channel stuff – you know, Buddha, Shiva, Gandalf – the biggies.† â€Å"You understand the concept of karma? How unresolved lessons are re-presented to you in another life.† â€Å"Yes, of course. Duh.† Charlie rolled his eyes. â€Å"Well, think of yourself as a soul reassignment agent. We are agents of karma.† â€Å"Secret agents,† Charlie said wistfully. â€Å"Well, I hope it goes without saying,† said Mr. Fresh, â€Å"that you can't tell anyone what you are, so yes, I suppose we are secret agents of karma. We hold a soul until a person is ready to receive it.† Charlie shook his head as if trying to clear water from his ears. â€Å"So if someone walks into my store and buys a soul vessel, until then they've been going through life without a soul? That's awful.† â€Å"Really?† said Minty Fresh. â€Å"Do you know if you have a soul?† â€Å"Of course I do.† â€Å"Why do you say that?† â€Å"Because I'm me.† Charlie tapped his chest. â€Å"Here I am.† â€Å"That's just a personality,† said Minty, â€Å"and barely one. You could be an empty vessel, and you'd never know the difference. You may not have reached a point in life where you are ready to receive your soul.† â€Å"Huh?† â€Å"Your soul may be more evolved than you are right now. If a kid fails tenth grade, do you make him repeat grades K through nine?† â€Å"No, I guess not.† â€Å"No, you just make him start over at the beginning of tenth grade. Well, it's the same with souls. They only ascend. A person gets a soul when they can carry it to the next level, when they are ready to learn the next lesson.† â€Å"So if I sell one of those glowing objects to someone, they've been going through life without a soul?† â€Å"That's my theory,† said Minty Fresh. â€Å"I've read a lot on this subject over the years. Texts from every culture and religion, and this explains it better than anything else I can come up with.† â€Å"Then it's not all in the book you sent.† â€Å"That's just the practical instructions. There's no explanations. It's Dick-and-Jane simple. It says to get a calendar and put it next to your bed and the names will come to you. It doesn't tell you how you will find them, or what the object is, just that you have to find them. Get a day planner. That's what I use.† â€Å"But what about the number? When I would find a name written next to the bed, there was always a number next to it.† Mr. Fresh nodded and grinned a little sheepishly. â€Å"That's how many days you'll have to retrieve the soul vessel.† â€Å"You mean it's how long before the person dies? I don't want to know that.† â€Å"No, not how long before the person dies, how long you have to retrieve the vessel, how many days are left. I've been looking at this for a long time, and the number is never above forty-nine. I thought that might be significant, so I started looking for it in literature about death and dying. Forty-nine days just happens to be the number of days of bardo, the term used in the Tibetan Book of the Dead for the transition between life and death. Somehow, we Death Merchants are the medium for moving these souls, but we have to get there within the forty-nine days, that's my theory, anyway. Don't be surprised sometimes if the person has been dead for weeks before you get his name. You still have the number of days left in bardo to get the soul vessel.† â€Å"And if I don't make it in time?† Charlie asked. Minty Fresh shook his head dolefully. â€Å"Shades, ravens, dark shit rising from the Underworld – who knows? Thing is, you have to find it in time. And you will.† â€Å"How, if there's no address or instructions, like ‘it's under the mat.'† â€Å"Sometimes – most of the time, in fact – they come to you. Circumstances line up.† Charlie thought about the stunning redhead bringing him the silver cigarette case. â€Å"You said sometimes?† Fresh shrugged. â€Å"Sometimes you have to really search, find the person, go to their house – once I even hired a detective to help me find someone, but that started to bring the voices. You can tell if you're getting close by checking to see if people notice you.† â€Å"But I have to make a living. I have a kid – â€Å" â€Å"You'll do that, too, Charlie. The money comes as part of the job. You'll see.† Charlie did see. He had seen already: the Mainheart estate clothing – he'd make tens of thousands on it if he got it. â€Å"Now you have to go,† said Minty Fresh. He held out his hand to shake and a grin cut his face like a crescent moon in the night sky. Charlie took the tall man's hand, his own hand disappearing into the Death Merchant's grip. â€Å"I'm still sure I have questions. Can I call you?† â€Å"No,† said the mint one. â€Å"Okay, then, I'm going now,† Charlie said, not really moving. â€Å"Completely at the mercy of forces of the Underworld and stuff.† â€Å"You take care,† said Minty Fresh. â€Å"No idea what the hell I'm doing,† Charlie went on, taking tentative baby steps toward the door. â€Å"The weight of all of humanity on my shoulders.† â€Å"Yeah, make sure you stretch in the morning,† said the big man. â€Å"By the way,† Charlie said, out of rhythm with his whining, â€Å"are you gay?† â€Å"What I am,† said Minty Fresh, â€Å"is alone. Completely and entirely.† â€Å"Okay,† Charlie said. â€Å"I'm sorry.† â€Å"It's okay. I'm sorry I smacked you in the head.† Charlie nodded, grabbed his sword-cane from behind the counter, and walked out of Fresh Music into an overcast San Francisco day. Well, he wasn't exactly Death, but he wasn't Santa's helper, either. It didn't really matter that no one would believe him even if he told them. Death Merchant seemed a little dire, but he liked the idea of being a secret agent. An agent of KARMA – Karma Assessment Reassignment Murder and Ass – okay, he could work on the acronym later, but a secret agent nevertheless. Actually, although he didn't know it, Charlie was well suited to be a secret agent. Because they function below the radar, Beta Males make excellent spies. Not the â€Å"James Bond, Aston Martin with missiles, boning the beautiful Russian rocket scientist on an ermineskin bedspread† sort of spy – more the â€Å"bad comb-over, deep-cover bureaucrat fishing coffee-sodden documents out of a Dumpster† spy. His overt nonthreateningness allows him access to places and people that are closed to the Alpha Male, wearing his testosterone on his sleeve. The Beta male can, in fact, be dangerous, not so much in the â€Å"Jet Li entire body is a deadly weapon† way but more in the â€Å"drunk on the riding mower making a Luke Skywalker assault on the toolshed† sort of way. So, as Charlie headed for the streetcar stop on Market Street, he mentally tried on his new persona as a secret agent, and was feeling pretty good about it, when, as he passed a storm drain, he heard a female voice whisper harshly, â€Å"We'll get the little one. You'll see, fresh Meat. We'll have her soon.† As soon as Charlie walked into his store from the alley, Lily bolted into the back room to meet him. â€Å"That cop was here again. That guy died. Did you kill him?† To the machine-gun update she added, â€Å"Uh, sir?† Then she saluted, curtsied, then did a praying-hands Japanese bow thing. Charlie was thrown by all of it, coming as it did when he was in a panic about his daughter and had just driven across town like a madman. He was sure the gestures of respect were just some dark cover-up for a favor or a misdeed, or, as often was the case, the teenager was messing with him. So he sat down on one of the high hardwood stools near the desk and said, â€Å"Cop? Guy? ‘Splain, please. And I didn't kill anyone.† Lily took a deep breath. â€Å"That cop that was by here the other day came back. Turns out that guy you went up to see in Pacific Heights last week† – she looked at something she had written on her arm in red ink – â€Å"Michael Mainheart, killed himself. And he left a note to you. Saying that you were to take his and his wife's clothes and sell them at the market rate. And then he wrote† – and here she again referred to her ink-stained arm – â€Å"‘What about â€Å"I just want to die† did you not understand?'† Lily looked up. â€Å"That's what he said after I gave him CPR the other day,† Charlie said. â€Å"So, did you kill him? Or whatever you call it. You can tell me.† She curtsied again, which disturbed Charlie more than somewhat. He'd long ago defined his relationship with Lily as being built on a strong base of affectionate contempt, and this was throwing everything off. â€Å"No, I did not kill him. What kind of question is that?† â€Å"Did you kill the guy with the cigarette case?† â€Å"No! I never even saw that guy.† â€Å"You realize that I am your trusted minion,† Lily said, this time adding another bow. â€Å"Lily, what the hell is wrong with you?† â€Å"Nothing. There's nothing wrong at all, Mr. Asher – uh, Charles. Do you prefer Charles or Charlie?† â€Å"You're asking now? What else did the cop say?† â€Å"He wanted to talk to you. I guess they found that Mainheart guy dressed in his wife's clothing. He hadn't been home from the hospital for an hour before he sent the nurse away, got all cross-dressed up, then took a handful of painkillers.† Charlie nodded, thinking about how adamant Mainheart had been about having his wife's clothes out of the house. He was using any way he could to feel close to her, and it wasn't working. And when wearing her clothes didn't put him closer, he'd gone after her the only way he knew how, by joining her in death. Charlie understood. If it hadn't been for Sophie, he might have tried to join Rachel. â€Å"Pretty kinky, huh?† Lily said. â€Å"No!† Charlie barked. â€Å"No it's not, Lily. It's not like that at all. Don't even think that. Mr. Mainheart died of grief. It might look like something else, but that's what it was.† â€Å"Sorry,† Lily said. â€Å"You're the expert.† Charlie was staring at the floor, trying to put some sense to it all, wondering if his losing the fur coat that was Mrs. Mainheart's soul vessel meant that the couple would never be together again. Because of him. â€Å"Oh yeah,† Lily added. â€Å"Mrs. Ling called down all freaked out and yelling all Chinesey about a black bird smashing the window – â€Å" Charlie was off the stool and taking the stairs two at a time. â€Å"She's in your apartment,† Lily called after him. There was an orange slick of TV attorneys floating on the top of the fishbowl when Charlie got to his apartment. The Asian powers were standing in his kitchen, Mrs. Korjev was holding Sophie tight to her chest, and the infant was virtually swimming, trying to escape the giant marshmallowy canyon of protection between the massive Cossack fun bags. Charlie snatched his daughter as she was sinking into the cleavage for the third time and held her tight. â€Å"What happened?† he asked. There followed a barrage of Chinese and Russian mixed with the odd English word: bird, window, broken, black, and make shit on myself. â€Å"Stop!† Charlie held up a free hand. â€Å"Mrs. Ling, what happened?† Mrs. Ling had recovered from the bird hitting the window and the mad dash down the steps, but she was now showing an uncharacteristic shyness, afraid that Charlie might notice the damp spot in the pocket of her frock where the recently deceased Barnaby Jones lay orangely awaiting introduction to some wonton, green onions, a pinch of five spices, and her soup pot. â€Å"Fish is fish,† she said to herself when she squirreled that rascal away. There were, after all, five more dead attorneys in the bowl, who would miss one? â€Å"Oh, nothing,† said Mrs. Ling. â€Å"Bird break window and scare us. Not so bad now.† Charlie looked to Mrs. Korjev. â€Å"Where?† â€Å"On our floor. We are talking in hall. Speaking of what is best for Sophie, when boom, bird hits window and black ink run through window. We run here and lock door.† Both the widows had keys to Charlie's apartment. â€Å"I'll have it fixed tomorrow,† Charlie said. â€Å"But that's all. Nothing – no one came in?† â€Å"Is third floor, Charlie. No one comes in.† Charlie looked to the fishbowl. â€Å"What happened there?† Mrs. Ling's eyes went wide. â€Å"I have to go. Mah-jongg night at temple.† â€Å"We come in, lock door,† explained Mrs. Korjev. â€Å"Fish are fine. Put Sophie in car seat like always we are doing, then go look in hallway for coast to be clear. When Mrs. Ling look back, fish are dead.† â€Å"Not me! Is Russian who see dead fish,† said Mrs. Ling. â€Å"It's okay,† Charlie said. â€Å"Did you see any birds, anything dark in the apartment?† The two women shook their heads. â€Å"Only upstairs,† Mrs. Ling said. â€Å"Let's go look,† Charlie said, moving Sophie to his hip and picking up his sword-cane. He led the two women to the little elevator, did a quick assessment of Mrs. Korjev's size versus the cubic footage, and led them up the stairs. When he saw the broken bay window he felt a little weak in the knees. It wasn't so much the window, it was what was on the roof across the street. Refracted a thousand times in the spiderwebbed safety glass was the shadow of a woman that was cast on the building. He handed the baby to Mrs. Korjev, approached the window, and knocked a hole in the glass to see better. As he did, the shadow slid down the side of the building, across the sidewalk, and into the storm drain next to where a dozen tourists had just disembarked from a cable car. None of them appeared to have seen anything. It was just past one and the sun was casting shadows nearly straight down. He looked back at the two windows. â€Å"Did you see that?† â€Å"You mean break window?† Mrs. Ling said, slowly approaching the window and peering through the hole Charlie had made. â€Å"Oh no.† â€Å"What? What?† Mrs. Ling looked back at Mrs. Korjev. â€Å"You are right. Flowers need water.† Charlie looked through the hole in the window and saw that Mrs. Ling was referring to a window box full of dead, black geraniums. â€Å"Safety bars on all the windows. Tomorrow,† Charlie said. Not far away, as the crow flies, under Columbus Avenue, in a wide pipe junction where several storm sewers met, Orcus, the Ancient One, paced, bent over like a hunchback, the heavy spikes that jutted from his shoulders scraping the sides of the pipe, throwing off sparks and the smell of smoldering peat. â€Å"You're going to fuck up your spikes if you keep pacing like that,† said Babd. She was crouched in one of the smaller pipes to the side, next to her sisters, Nemain and Macha. Except for Nemain, who was beginning to show a gunmetal relief of bird feathers over her body, they were devoid of depth; flat absences of light, absolute black even in the gloom filtering down through the storm grates – shadows, silhouettes, really – the darker ancestors of the modern mud-flap girls. Shades: delicate and female and fierce. â€Å"Sit. Have a snack. What good to take the Above if you look like hell in the end?† Orcus growled and spun on the Morrigan, the three. â€Å"Too long out of the air! Too long.† From the basket on his belt he hooked a human skull on one of his claws, popped it in his mouth, and crunched down on it. The Morrigan laughed, sounding like wind through the pipes, pleased that he was enjoying their gift. They'd spent much of the day under San Francisco's graveyards digging out the skulls (Orcus liked them decoffinated) and polishing off the dirt and detritus until they shone like bone china. â€Å"We flew,† said Nemain. She took a moment to admire the blue-black feather shapes on her surface. â€Å"Above,† she added unnecessarily. â€Å"They are everywhere, like cherries waiting to be stolen.† â€Å"Not stolen,† said Orcus. â€Å"You think like a crow. They are ours for the taking.† â€Å"Oh yeah, well, where were you? I got these.† The shade held up William Creek's umbrella in one hand and the fur jacket she'd ripped away from Charlie Asher in the other. They still glowed red, but were rapidly dimming. â€Å"Because of these, I was Above. I flew.† When no one reacted, Nemain added, â€Å"Above.† â€Å"I flew, too,† said Babd timidly. â€Å"A little.† She was a tad self-conscious that she'd manifested no feather patterns or dimension. Orcus hung his great head. The Morrigan moved to his side and began stroking the long spikes that had once been wings. â€Å"We will all be Above, soon,† said Macha. â€Å"This new one doesn't know what he is doing. He will make it so we can all be Above. Look how far we've come – and we are so close now. Two Above in such a short time. This New Meat, this ignorant one, he may be all we need.† Orcus lifted his bull-like head and grinned, revealing a sawmill of teeth. â€Å"They will be like fruit for the picking.† â€Å"See,† said Nemain. â€Å"Like I said. Did you know that Above you can see really far? Miles. And the wonderful smells. I never realized how damp and musty it is down here. Is there any reason that we can't have a window?† â€Å"Shut up!† growled Orcus. â€Å"Jeez, bite my head off, why don't you.† â€Å"Don't tease,† said the bullheaded Death. He rose and led the other Deaths, the Morrigan, down the pipe toward the financial district, to the buried Gold Rush ship where they made their home.

Should Atheltes Have to Go to College

This topic is widely debated among citizens across the United States. The answer that is commonly regarded as the safe choice is to finish school then go pro. If an athlete were to choose this choice the benefits would clearly outweigh the risks. The big benefits would be that you will have a fall back and you will be able to get a higher pay in the pros. The only risk of waiting is injury in the final extra season played to graduate.Athletes tend to be more prone to injury than a non athletic person. If an athlete were to compete on a professional level were the speed of the action is moving faster than a hurricane, that athlete would almost be guaranteed to suffer some sort of injury. Maybe it’s a simple pulled muscle, that athlete would be able to come back and compete again. Let’s say the athlete was not so lucky and got hit be someone so hard it appeared that he got ran over by a semi truck going 65. The athlete would not be able to return back to his or her sport. Now what will the athlete do to make a steady income? If the athlete finished school he or she will have an occupation they will be able to get right into. If the athlete did not finish college, the athlete would have a hard time finding a job with a steady income, especially in the current economy. Throughout most of a United States citizen’s life they hear the words â€Å"the higher the education, the higher you get paid. † This is true in the world of athletics as well. Before a player gets drafted to a professional sport they must take a mandatory IQ quiz.The quiz results are used by coaches to see what players will be able to remember things such as plays and formations. If an athlete knows his or hers primary position well and are able to know other positions as well, the athletes value increases significantly. A coach would rather have a player who is a little less skilled but can run plays right and have chemistry with team rather than one who is skilled but di srupts the teams flow by messing up a play. The one risk an athlete faces by waiting to finish school before going pro is injury in the last season.I personally know a person that this has happened to. His name is Ian Clark. He was a quarterback for the New Mexico Lobos who got invited to a few NFL combines. He did well enough to enter the draft that year but decided to finish school first. In the very first game of the season he gets a broken shoulder blade and ligament damage in his rotator cuff. This ruined his chances to play professionally. The good thing is that he finished school and is working on an upper-management level of a construction company with a very good income.It’s not playing in The NFL, but he’s living very comfortable right now for just getting out of college. For athletes finishing school is a very important thing to do. Sure being a professional athlete would be an amazing thing to be but if you leave school early to pursue a dream you may not g et paid as well as others and you might end up hurt. As an athlete you are only worth something until a knee blows or something worse occurs. With an education you will never be able to become worthless.Races from when I was getting my braces off. In chapter 12 of the scarlet letter a meteor appears the leaves a trail with the letter A. I feel the letter A is symbolic for acceptance. The A appears as Hester, Pearl and Dimesdale hold hands on the scaffold were Hester has to stand in public. I say this because at this point of the book Dimesdale is going crazy with guilt of his sin of adultery. God shows him here that he accepts his flaws and Hester's too. Acceptance is the new meaning of the letter A.

Genderfication in Police Services Research Proposal

Genderfication in Police Services - Research Proposal Example er to comply with the Equality Act 2006 all public authorities (such as Staffordshire Police and Authority) are required to meet a general duty. Basically, this means that we must consider the following areas when carrying out our day-to-day work: * the need to eliminate unlawful discrimination * the need to eliminate unlawful harassment * the need to promote equality of opportunity between men and women. (Staffordshire Police and Police Authority Gender Equality Scheme 2007-2010)2 . The gender equality duty aims to make gender equality central to the way we work in order to create: * better informed decision making and policy development * a clearer understanding of the needs of service users * better quality services which meet varied needs * more effective targeting of policy and resources and greater confidence in public services * a more effective use of talent in the workforce. (Staffordshire Police and Police Authority Gender Equality Scheme 2007-2010) . 5. Hypothesis/Central Theoretical Question Why do many police executives want to hire more women officers Here's an answer. Dollar for dollar, women officers cost substantially less than men in terms of excessive force payouts. This proposal describes research documenting that male officers cost on average over five and a half times more than female officers for court judgments and settlements involving excessive use of force. Data will also be reviewed from three major U.S. police departments and three civilian oversight boards revealing that women are significantly under-represented in both civilian complaints and sustained allegations of excessive force. This under-representation takes... However despite these initial aims, gender inequality has continued. As a result the Equality Act 2006 has been introduced in recognition of the need for a radical new approach to gender equality. In order to comply with the Equality Act 2006 all public authorities (such as Staffordshire Police and Authority) are required to meet a general duty. Basically, this means that we must consider the following areas when carrying out our day-to-day work: Why do many police executives want to hire more women officers Here's an answer. Dollar for dollar, women officers cost substantially less than men in terms of excessive force payouts. This proposal describes research documenting that male officers cost on average over five and a half times more than female officers for court judgments and settlements involving excessive use of force. Data will also be reviewed from three major U.S. police departments and three civilian oversight boards revealing that women are significantly under-represented in both civilian complaints and sustained allegations of excessive force. This under-representation takes into account the fact that women currently comprise approximately 13% of sworn law enforcement in large agencies across the country.

NURSING RESEARCH Essay Example | Topics and Well Written Essays - 250 words

NURSING RESEARCH - Essay Example process is concerned with gathering of scientific data, analysis, and compilation of nursing information (American Association of Colleges of Nursing, n.d. The process takes a theoretical perspective and uses new and existing information to compile alternative or new methods in practice. Implementation of the research process requires resources and time. Nursing process is different in that it is specific and concrete. It deals with offering unique services to individual patients. Another difference is that the main objective of a research process is to gather information and increase the knowledge of existing and emerging ailments. However, nursing process focuses on delivery of care to patients. The measure of success in the nursing process is health outcomes. A nursing process that ensures maintenance or improvement of health of patients is deemed to be efficient. The above discussion proves that both research process and nursing process are essential in nursing. The processes are similar in that they seek to maximize the health benefits of patients. However, the nursing process is more practical and patient-centered. It is thus imperative to ensure that both elements are present in nursing to enhance creativity, new information, and quality health care

Impact of Rise in Price of Gasoline Research Paper - 6

Impact of Rise in Price of Gasoline - Research Paper Example Gasoline is the complement of automobiles. The decrease in the supply of gasoline is likely to push its price up. Hike in price of compliment tends to decrease the demand for the good. In this case, the demand for both luxury cars and economy cars will decrease. However, due to the different nature of luxury and economy cars, their demand will decrease in different proportions in response to change in the price of gasoline. Luxury cars are likely to consume more gasoline hence their demand likely to be more responsive to increase in the price of gasoline relative to economy cars that are fuel-efficient and take a relatively little portion of consumption. Demand for luxury cars will, thus, decrease more than that of economy cars. These impacts are shown in the following figures. The horizontal axis shows the demand and supply quantity of luxury cars and the y-axis represents their price. Initial equilibrium lies at point E1 where demand curve D1intersects supply curve S. Due to increasing in price of gasoline demand curve shifts leftward i-e D2. The new equilibrium is E2, where equilibrium quantity has decreased from Q1 to Q2 and equilibrium price, has fallen from P1 to P2. In the case of economy cars, the same phenomena would repeat. The demand curve for the economy cars will shift to the left representing decreased demand for economy cars due to a rise in the price of gasoline. However, the extent of decrement in the demand for economy cars is likely to be lesser relative to that of luxury cars. As shown in the diagram below, X-axis shows the quantity demanded and supplied of economy cars and Y-axis shows their corresponding price. Due to the rise in the price of gasoline demand curve D1 shifts leftward and new demand curve D2 appears. Initial equilibrium lies at point E1 where equilibrium quantity is Q1 and the equilibrium price is P1. New demand curve D2 intersects supply curve S at point E2.  At new equilibrium, E2 equilibrium quantity is Q2 and the equilibrium price is P2.

Business - Organizational Communication Essay Example | Topics and Well Written Essays - 2000 words

Business - Organizational Communication - Essay Example Organizational communication takes place horizontally, downward and upward. Downward communication takes place from executive and managerial levels to the other staff through formal channels like organizational charts, policy manuals and rules and regulations. Upward communication takes place from the members of staff to the managers, and mainly, inform of a request or a complaint. Horizontal communication flows among colleagues, especially in a meeting, where they share information, discuss issues of common interest and resolve problems. The paragraphs below discuss the importance of organizational change and issues involved by managers in creating effective organizational communication. Organizational communication is highly essential because it improves the relationship between employees and managers in an organization. This is because; it becomes extremely hard for employees to perform their work effectively without proper communication from the manager. The manager should use th e correct channels of communication, and know what he expects from the communication channel used. Indeed, most management issues arise in organizations due to ineffective communication. Proper communication system minimizes misunderstanding and misrepresentation (Smith & Turner, 1995). Organizational communication is a key tool for motivation among the employees since it improves the employees’ morale. Lack of communication or inappropriate communication in every organization causes conflicts between the employees and managers. Inappropriate communication issue is one of the major causes of conflict in the work places and eventually leads to low morale for the employees. Therefore, managers should state clearly to employees on what should be done, how perfectly it should be done, and what can be done to improve the performance. The manager can do this by clarifying to the employees the relationship between personal and company’s objectives, and incorporate the interes t of the two. Effective communication within an organization leads to productivity increase. Proper communication enhances good human relation in every company because it encourages suggestions and ideas from workers and employees. Importantly, the organization is encouraged to implement the suggestions, and this increases production at a remarkably low cost. Organizational communication enables employees to submit their comments, work reports, suggestions and grievances to the management. Speedy and effective communication is highly essential because procedures and policies should be clear to avoid confusion, delays and misunderstandings, and; therefore, harmony is established in all departments, and among all people. Written communication is better in an organization than oral communication. Communication in written form should be clear and concise to avoid misinterpretation. Written communication can be used for future reference because it provides a permanent record and gives a chance to employees on writing down their suggestions and comments. Organizational communication is essential since it allows rationalization. Simply, the management clarifies and explains instructions in a way that employees can comprehend, using downward communication. On the other hand, upward communication in an organization enables workers to air their views to the management. If an employee identifies a problem in motivation, for instance, he or she may use upward

B300 TMA07 Essay Example | Topics and Well Written Essays - 4000 words

B300 TMA07 - Essay Example As the tenure rose up to a 73%, which was the maximum level on record ever since the year 1996, the performance of the hotel industry in the Middle East has seen a substantial amplification in the standard rates designated for the hotel rooms. Transversely through the constituency the average room rates had moved at the forefront by almost a 23% to attain a US$125. It was observed that one of the most important carriers an contributors of this cosmological performance were the many countries within the middle east which had begun to branch out their economic foundations , and had initially started working on helping raise their tourism contribution. It was also observed closely that international visitor arrivals to the Middle East more than the last decade boast a practically doubled figure which had been surveyed by the World Tourism Organization (WTO). In the financial year 1996 the international arrivals whether in terms of tourists or airlines to the region were an approximate 15.4million , on the other hand by the end of the year of 2004 this had matured up to a 28.8million , on behalf of a total CAGR of an approximate 8.1 percent . Not astonishingly the Hotel industry and the Airline Industry in the Middle East have altered further than the entire identification and the foreigner or tourist's and the passenger traffic from beginning towards the ending of the Gulf is at the present the highest and the most rapidly budding one in the world, almost continually intensifying by an approximate 10 percent per annum. There has also been observed a brisk in the expansion of the regionally-based international Chain of Hotels such as the ones in The United Arab Emirates , Qatar , Bahrain , Saudi Arabia , Kuwait , Iran , Iraq - numerous of which are adding together new routines and new utilities that they offer to the ones staying at their hotels also boosting their schedules to unfasten a complete new-fangled source of Hotel markets.1 Research Methods Introduction: There are a lot of different ways, and methods that one can choose and select from, while deciding upon the research Mode. There exist

Racism in America Today Essay Example | Topics and Well Written Essays - 1500 words

Racism in America Today - Essay Example Americans still  display  racism, which indicates how deep racism  still  is in the American society. Indeed, Americans have a  big  move  to  make  before they can eliminate this problem from their social  fabric. Racism, as a societal vice within the fabric of the American society, can be traced to the humble beginnings of the United States, when the people organized a  perpetual  hierarchy of  oppressive  efforts. These oppressive constructions  were meant  to  keep  each American – both first comers and new comers like the slaves – subservient to the authority of another above them. This  oppressive  hierarchy can be traced to the demands of the King of England for  goods  from the Jamestown elite, who  entirely  manipulated the  white  frontiersman. ... ps, the ruling class resolved to end the alliance.  This was the case, as they felt that it would eventually  grow  strong  to  the level  Ã¢â‚¬â€œ that it would be able to  overthrow  the  rule  of the King and the elite group. As a  move  to  break  the alliance, the ruling class moved to  separate  the whites from everyone else – which they did – through giving more opportunities in the form of better treatment and land resources to the white servants.  The move worked; therefore,  the working whites abandoned the  rebellious  movements for the favorable treatment.  As a result, the two groupings have had problems working together up to date (Zinn  37). Coming to the incidence of Racism in the American  society  in modern times, it should be noted that Racist moves and behaviors are still as prevalent as they were ages ago, but are more subtle.  At present, people are clearly – more aware and less  apt  to be overtly racist, when there are laws against such acts.  For instance, hate crimes  are considered  as inhumane and punishable by the law, as other racist conducts. Instead, racists have become more organized. For example, in the year 2011, there was a  tremendous  increase  in new memberships to white supremacist associations. This is according to the ‘Southern Poverty law Center,’ which assumes the role of tracking the operations of supremacist organizations in the U.S. They have documented that the number of members by up to 48% since the year 2000. Further, the  principal  white supremacist group operating in America, by name,  Stormfront, runs a racist forum. Through the forum, white supremacists  post  systematic  attacks on the whites of Jewish origin. In such forums, they use the name  Ã¢â‚¬ËœJew’ as a term of race. For example, on a discussion

Week Two Paper Essay Example | Topics and Well Written Essays - 1250 words

Week Two Paper - Essay Example Federal courts are generally said to have "federal question" jurisdiction, which means that federal courts will hear cases that involve issues touching on the Constitution or other federal laws. The source of "federal question" jurisdiction can be found in the Constitution. Article III states that the "judicial power shall extend to all cases, in law and equity, arising under this Constitution, the laws of the United States, and Treaties made, or which shall be made, under their Authority." The federal court has jurisdiction over the case of Mr. Jones and the owner of the adjacent lot, because the Federal law also authorizes federal courts to hear cases where the opposing parties are citizens of different states. This is known as "diversity jurisdiction", because the plaintiff and the defendant have different, or diverse, state citizenships. "Diversity jurisdiction" enables a federal court to hear cases where there is not a federal question. In diversity cases, the federal court provides a fair forum where citizens of different states can have their cases heard. A "supplemental jurisdiction", a federal court can hear a claim that would normally come under the jurisdiction of a state court if it is related to a claim already before that court. Supplementary jurisdiction -- sometimes called "ancillary jurisdiction" or "pendent jurisdiction" -- is a common-law, device that allows a court to resolve all claims between opposing parties in one forum. Unlike other forms of jurisdiction, supplementary jurisdiction is discretionary -- a court can choose whether or not to exercise it in a given case. Disagreements are common in our daily lives. Usually these disagreements can be settled outside the legal system. Sometimes they are so serious, however, that one of the parties sees no alternative but to file a lawsuit.

Ready For New Achievements Essay Example for Free

Ready For New Achievements Essay To begin with, through all the writing assignments that I have written so far, I have showed to have the capacity to come out with good ideas. Thinking about possible reasons of the problem, consequences or even solutions to the topic, are all very important as the first step to begin. For instance, while writing assignment number two, I started with questions to make us think how armed guards may not be prepared to work with children, and I listed detailed examples on how its consequences can affect the kids’ welfare. In doing so, it can make the readers think profoundly, and realize that there is more to worry about over its negative consequences. In other words, deeply comprehending the topic helps to increase my and the readers’ critical thinking and develop better viewpoints and conclusions. Having good concepts, motivated me to write well-developed writings. At the same time, profound thoughts lead me to overthink about the topic and make me spend more time on my writings. Having a lot of ideas to write about are sometimes not necessary. An example of this situation is my â€Å"Kids With Better Futures† midterm writing assignment. Since this was an in class paper, I had to come out with strong and good ideas quicker than usual, but I tend to write some run-on sentences. Moreover, I couldn’t show all the ideas I had in that specific moment; because of the time I spent thinking about my main ideas. For example, I could also have written about my own experience as a child and how my parents have been a huge influence in my academic life, or how my environment and life style might affect the way â€Å"The Western† and â€Å"Chinese† parenting styles work. Lacking several ideas made me feel that I did not completely show my thoughts or even feelings about the topic, which I think is one of my biggest weaknesses. Nevertheless, this 263 ESL class has helped me to learn how I can organize my ideas in each paragraph and create good topic sentences. For instance, at the beginning of the course I did not know the correct order in which I had to write out my main ideas. I used to just write what I had in my mind, without taking into account that I was missing the organization of each paragraph, starting from the main idea, the controlling idea, paraphrase, and examples in the conclusion. As a result, my first writing assignment did not turn out that strong. But now, I know how to properly and correctly construct my paragraphs, and how to focus on each paragraph’s structure to make them look precise and clear. I took advantage of this class, learned as much as possible and I am completely prepared for the following levels.

Business Analysis of Morrisons

Business Analysis of Morrisons Executive Summary In this competitive era every organization is facing financial ups and downs from last few years due to recession. UK has a wide variety of retailers all with big infrastructure and chains that include food, clothing and lots of other products. This assignment focuses on the financial growth of Morrison PLC and two other competitors of Morrison i.e. Sainsbury and Tesco. The report will shed light on the key indicators affecting the performance of Morrison and its two competitors Sainsbury and Tesco. Both Sainsbury and Tesco have a brand name in the retailing sector and give good competition to Morrison. To find out accurate result we collect both quantitative and qualitative data. Recession effects the whole world same as UK. Every company applies lots of strategies to overcome this. Some will successful and some unable of overcome the impact of recession. Morrison is one of the companies from retailing sector, which is successfully recovering from the recession, and giving tough competition to its competitors. In this assignment we will also discuss about the strategies adopted by the Morrison to overcome from recession and how it maintain it self in competitive market. And also try to find out what other methods Morrison used to increase its growth as compare to its competitors Sainsbury and Tesco Introduction Retailing industry is one of the biggest growing industries in UK. It stands on number 3rd in the world economy. Initially retailing industry used to restrain only small scale shops. But now retailers are more focused on customer services and expand their business at very large scale. In UK there are several supermarkets that have their long chains like Morrison, Sainsbury, Tesco and ASDA. From last five years UK retailing industry provide more than 190,000 employments and this figure is growing continuously (British Retail Consortium 2004b). It is estimated as 11% of the total UKS workforce.UK retailing industry provides part time jobs more then other sectors. UK retailing sector generates revenue of around 265bn per year which is the 8% of total GDP of UK economy.70% of UK supermarket is dominated by Morrison, Sainsbury, Tesco, and Asda. Morrison Morrison was founded by William Morrison in1899.In 1961 he opened his first store in Bradford. Very soon Morrison took over the Safeway and in early 2005 Morrison became the 4th largest Supermarket of UK retail industry. It has 403 stores all over the UK. Main business of Morrison is food and grocery. In 2005 Morrison generated 150,000 employments all over the UK. More then 9 million customers visit Morrison everyday. Morrison had its own warehouses and industries to maintain the demand and supply and has sufficient staff to provide better customer service. Morrison has more than 100yr experience in retailing sector. In 2008 Morrison awarded for the outstanding contribution in the retailing sector. In 2007 Sir Lan Gibson (64) joined Morrison as a non executive deputy chairmen. In 2010, 29 march Mr. Dalton Philips (43) Joined the group as Chief Executive. Mr. Mark Gunter (52) Joined Morrison as a Group retail director in the year 1993 and In 2005 Richard Pennycook was appointed as a G roup finance Director. Morrison has strong and experienced management hierarchy, which provides sustainability in the market and helped Morrison to recover from the Recession. In 210/11 Morrison sales increased 7% from the previous year. Overall growth of Morrison for this year is 12.8%. With this growth Morrison is giving tough competition to the competitors like Tesco, Asda and Sainsbury. Contribution of these three supermarkets is only 3.5%, whereas only Morrison contributes with the growth of 4.5% in 2010/11 to the market. This is one of the most beneficial years for the Morrison. USP of Morrison or reason of the growth is Morrison is use of unique manufacturing and packaging techniques and most of the food is prepared everyday to provide fresh food to the customers. Morrison continuously updated itself with use of new technologies and new innovative tools in supermarket. Now days Morrison is working on incorporating digital technology in its operations. Morrison provides all te chnological facilities to the customers like online shopping, self checkouts, card payments etc. Subsidiaries of Morrison plc- Farmers boy limited Neerock limited Safeway limited Rathbone kear limited Optimization developments limited Bos brothers fruit and vegetables Farock insurance company limited Optimization developments limited These are the few subsidiaries of Morrison from where Morrison purchase their food for the customers. Sainsbury:- Sainsbury was established in the year 1869. Today Sainsbury has 890 stores out of which 547 are supermarkets and 343 are convince stores. It has joint venture with land securities group PLC and The British Land Company PLC. It also has Sainsburys bank in collaboration with Lloyds bank. Sainsbury serves fresh, healthy and tasty food. It entertains around 19 million consumers a week and has over 16 % share in market. It has a workforce of 15000 people. Tesco :- Tesco is one of the biggest retailers in UK. Tesco has expanded its business almost all over the world like USA, Europe, Asia etc. In UK, Tesco started in 1924. It has 2482 stores and 287669 numbers of employees. Tesco was formed by Sir Jack Cohen. It was the first self service store. Tesco introduced the concept of superstores in 1967.Tesco focused on the strategy of serving good products at low cost. In 2002-03 Tesco introduced more then five thousand food products to grab the attention of customers. Tesco use many technical innovative tools to provide better service to customers like online shopping, self checkouts etc. Tesco deals in food, clothing and all other daily use products. Tesco is one the biggest competitor for Morrison. Quantitative Data data which we can quantify and verify and that can be manipulated statistically is called quantitative data. The data which is in the form of numbers and figures is quantitative data. Quantitative data analysis plays an important role in analyzing the business performance of a company. Both quantitative and qualitative data are necessary to analyze the business performance of a company in a better way. Financial ratio analysis is a type of quantitative analysis to analyze the performance of a business. Financial analysis- we can define financial analysis as the analysis of the financial condition of the company. It involves investigating if the capital is efficiently invested, efficiency of oprations, profitability of the company and the security of the debtors money . there are two types of financial analysis techniques- fund flow analysis and financial ratio analysis. Company requires these techniques to analyse if it is efficiently investing and using its financial resources. Tools and techniques of financial statement analysis- Horizontal and vertical analysis Ratio analysis Horizontal analysis- analyzing and comparing the financial data of a company of 2 or more years is called horizontal analysis Vertical analysis- this analysis is conducted on profit and loss account or on balance sheet and the result calculated is in percentage of a total amount. Ratio analysis- it is the most excepted and widely used technique. The result is calculated as one number articulated in terms of other. In this assignment we will be using this technique to quantitatively analyze the performance of Morrison with respect to its competitors Sainsbury and Tesco. Some of the ratios analyzed for Morrison, Sainsbury and Tesco are stated below- PROFITABILITY RATIOS- it can be defined as evaluation of the total performance and the effectiveness of the company. Some of the profitability ratios are discussed below- ROCE- This ratio stands for return on capital employed. We know that the main aim of the company for investing its financial resources is the profit it is reaping out of it. Therefore we can say that it is the success of a business in meeting its goals. Formula for return on capital employed- [Profit before interest and tax/capital employed] x100 Significance- It is one of the widely excepted methods to analyze the profitability and the overall performance of the company. It gives us information if the investment of the capital is optimal or not and funds are efficiently allocated and utilized by the company or not. Calculations- ROCE calculation of Morrison for the financial year 2008-2010- In 2008- (612/4378) x100=13.97 In 2009- (655/4520) x100=14.49 In 2010- (858/4949) x100=17.33 ROCE calculation of Sainsbury for the financial year 2008-2010- In 2008- (479/4935) x100=9.7 In 2009- (466/4376) x100=10.64 In 2010- (733/4966) x100=14.76 ROCE calculation of Tesco for the financial year 2008-2010- In 2008- (1402/12099) x100=11.58 In 2009- (1419/12942) x100=10.96 In 2010- (1596/14681) x100=10.87 Net Profit Margin- it is the ratio of total net profit a company gains after eliminating all the taxes divided by the net sales. It is articulated in percentage. Formula: Net Profit Margin= [profit before interest and tax/sales or turnover] x100 Significance- to examine the overall profit of the company this ratio is used and is significantly used by proprietors. The return on investment depends upon the net profit. Calculations- Net Profit Margin calculation of Morrison for the financial year 2008-2010- In 2008- (612/12151) x100=5.03 In 2009- (655/13615) x100=4.81 In 2010- (858/14348) x100=5.97 Net Profit Margin calculation of Sainsbury for the financial year 2008-2010- In 2008- (479/16835) x100=2.84 In 2009- (466/17875) x100=2.60 In 2010- (733/18882) x100=3.88 Net Profit Margin calculation of Tesco for the financial year 2008-2010- In 2008- (1402/23684) x100=5.91 In 2009- (1419/25734) x100=5.51 In 2010- (1596/27485) x100=5.80 Net Asset Turnover- it can be defined as the measure of capability of the firm to generate turnover by an efficient utilization of its assets. Formula- sales or turnover/capital employed Significance- higher is the ratio more efficiently and optimally the company has utilized its assets and lower ratio means the assets are underutilized. Higher is the ratio signifies the requirement of very low investment in the business and if the ratio is low it signifies incompetent management. Calculations- Net Asset Turnover calculation of Morrison for the financial year 2008-2010- In 2008- 12151/4378=2.77 In 2009- 13615/4520=3.01 In 2010- 14348/4949=2.89 Net Asset Turnover calculation of Sainsbury for the financial year 2008-2010- In 2008- 16835/4935=3.41 In 2009- 17875/4379=4.08 In 2010- 18882/4966=3.80 Net Asset Turnover calculation of Tesco for the financial year 2008-2010- In 2008- 23684/12099=1.95 In 2009- 25734/12942=1.98 In 2010- 27485/14681=1.87 Gross Profit Margin- it can be defined as the total amount of profit a firm can generate by selling its goods. Formula- [gross profit/sales or turnover] x100 Significance- it is an indication of how much the selling price of per unit of goods can be lowered without any loss in operations of the company. Higher is this ratio more efficient is the production of goods in the company and vice versa. Calculations- Gross Profit Margin calculation of Morrison for the financial year 2008-2010- In 2008- (818/12151) x100=6.73 In 2009- (913/13615) x100=6.70 In 2010- (1062/14348) x100=7.40 Gross Profit Margin calculation of Sainsbury for the financial year 2008-2010- In 2008- (1002/16835) x100=5.95 In 2009- (1036/17875) x100=5.79 In 2010- (1082/18882) x100=5.73 Gross Profit Margin calculation of Tesco for the financial year 2008-2010- In 2008- (1761/23684) x100=7.43 In 2009- (2048/25734) x100=7.95 In 2010- (2270/27485) x100=8.25 ACTIVITY RATIOS- It is the measure of how efficiently and optimally the resources of a company are engaged. It is also known as turnover ratio because it is the measure of how quickly the assets are converted into sales. Stock days or Stock turnover- it is the relationship of cost of sold items during an interval of time and cost of average inventory during a particular interval of time. It tells about the times the company is able to convert the inventory into sales and the efficiency of company to manage its inventory. Formula- [stock or inventory/cost of sales] x365 Significance- it is the measure of how quick a company can convert its inventory into sales. Higher is this ratio indicates more efficient the company is an managing its inventory. It means the company is able to sell more and therefore will have adequate capital to get new inventory and vice versa. Calculations- Stock turnover calculation of Morrison for the financial year 2008-2010- In 2008- (442/12151) x365=13 days In 2009- (494/13615) x365=13 days In 2010- (577/14348) x365=14 days Stock turnover calculation of Sainsbury for the financial year 2008-2010- In 2008- (681/16835) x365=15 days In 2009- (689/17875) x365=14 days In 2010- (702/18882) x365=13 days Stock turnover calculation of Tesco for the financial year 2008-2010- In 2008- (2603/23684) x365=40 days In 2009- (2669/25734) x365=37 days In 2010- (2729/27485) x365=36 days LIQUIDITY RATIOS- It is a financial technique to measure the short term solvency of the company financial condition. It is the measure of the capacity of a company to fulfill its short term obligations. Current ratio- it the relationship of companys current assets to its current liabilities. It is the measure of the potential of a company to accomplish its short term obligations. Formula- current assets/current liabilities Significance- it in the measure of how liquid are the assets of a company. It tells us how much safe a company is for its creditors. It is the measure of how stable company is financially. Higher ratio shows that company is more efficient to fulfill their short term obligations and vice versa. Calculations- Current ratio calculation of Morrison for the financial year 2008-2010- In 2008- 910/1853=0.49 In 2009- 1066/2024=0.52 In 2010- 1092/2152=0.50 Current ratio calculation of Sainsbury for the financial year 2008-2010- In 2008- 1722/2652=0.64 In 2009- 1591/2919=0.54 In 2010- 1853/2793=0.66 Current ratio calculation of Tesco for the financial year 2008-2010- In 2008- 6648/12689=0.52 In 2009- 13669/18115=0.75 In 2010- 11392/16015=0.71 Quick ratio- it is also called as liquid ratio or acid test ratio. It the relationship of liquid assets of company to its current liabilities. Formula- current assets less stocks/current liabilities Significance- It is the measure of how capable a company is in meeting in obligations and promises. Higher is this ratio indicates that company is more capable to meet its objectives and obligations. Calculations- Quick ratio calculation of Morrison for the financial year 2008-2010- In 2008- (910-442)/1853=0.25 In 2009- (1066-494)/2024=0.28 In 2010- (1092-577)/2152=0.23 Quick ratio calculation of Sainsbury for the financial year 2008-2010- In 2008- (1722-681)/2652=0.39 In 2009- (1591-689)/2919=0.30 In 2010- (1853-702)/2793=0.41 Quick ratio calculation of Tesco for the financial year 2008-2010- In 2008- (6648-2603)/12689=0.31 In 2009- (13669-2669)/18115=0.60 In 2010- (11392-2729)/16015=0.54 Comparison- Year-2010 Morrison Sainsbury Tesco ROCE 17.33 14.76 10.87 Net Profit Margin 5.97 3.88 5.80 Net Asset Turnover 2.89 3.80 1.87 Gross Profit Margin 7.40 5.73 8.25 Stock Turnover 14 days 13 days 36 days Current ratio 0.50 0.66 0.71 Quick ratio 0.23 0.41 0.54 Ratio analysis carried on Morrison, Sainsbury and Tesco for the financial year 2010 The above data shows some of the ratios analyzed for M orison, Sainsbury and Tesco for the financial year 2010.from the above data we can see that the ROCE ratio for the Morrison is high as compare to its competitors. Higher is this ratio high is the profitability and overall performance of the company. Thus Morrison tops the chart followed by Sainsbury and then Tesco at the last. If we have a look at the Net Profit Margin we can see that Morrison has the highest followed by Tesco and then Sainsbury. Since higher is the net profit margining more profitable is the business. Thus Morrison has made more profits as compared to Sainsbury and Tesco in concern of the revenue they have generated. If we compare the net asset turnover ratio Sainsbury tops the chart followed by Morrison and Tesco in the last. This data tells us that Sainsbury has made lowest investment followed by Morrison and Tesco lag behind in the race indicating inefficient use and management of resources. Looking at the gr oss profit margin Tesco has the highest followed by Morrison and Sainsbury. We know that if higher is this ratio more efficient is the production of goods in the company. Thus Tesco wins in this aspect and is most efficient amongst the three in the production of goods. Analyzing the stock turnover ratio Sainsbury has the least followed by Morrison and Tesco has the highest. Lower is this more quick is company in converting its stock into sales and more is the profit. Current ratio of Morrison is the least followed by Sainsbury and Tesco. Since higher is this ratio more is the ability of firm to pay its shorter debts. Thus Tesco wins in this race. Comparing the quick ratio, again Tesco has the highest, then Sainsbury and then Morrison. More is this ratio indicates more financially strong is the company. Thus Tesco again tops the chart. From the above discussion we can see that in some areas Morrison is doing good like profitability and in some areas it as lagging like financial strength as compare to its competitors Sainsbury and Tesco. Therefore Morrison should keep on working hard to compete with its competitors. Similarly we can compare the financial data of Morrison, Sainsbury and Tesco for the other financial years 2008 and 2009. QUALITATIVE DATA- It can be defined as ways of collecting information to illustrate the meaning of a situation or a problem instead of focusing on statistical approach of analysis. They help to explain a situation in more depth and with more description. There are lot of qualitative methods in the management study to analyze the business of the company and its competitors. We will be using Porter and PESTEL analysis to qualitatively analyze the business and the market environment for Morrison, Sainsbury and Tesco in UK. Porters five forces Overall Level of Rivalry In retailing industry, UK is dominated by the Morrison, Tesco and Sainsbury. All three are big brand names in supermarket of UK. All three gives good competition to each other. All have equal number of resources to attract the customers. Power of Buyer Customer is the king of todays era. So the power of buyers is relatively high, customer have lots of options so he can easily switch between suppliers. It affects the overall profit of the organization. But due to less number of competitors Morrison have chance to attract more and more customers by providing more offers to its customers and using new strategies. Power of Supplier All big brands have their own manufacturing units , which decrease the power of suppliers .Moreover , purchasing from outside make the cost of a product high and reduce the profit , so organizations prefers to avoid purchasing goods from outsiders. In retailing sector suppliers are dominated by the consumers. Threat of New Entry -The threat of new entry in supermarket is very low, because it requires huge investment and big infrastructure. Apart from this new organization has to provide food and other material at very low cost to sustain in the market and compete with the existing retailers, which is quite hard. Secondly, consumer acceptance is one the major issue for new entries in this sector which makes supermarkets less attractive as compare to other sectors. Threat of Alternatives Because all three supermarkets deal in food and grocery, a long range of products is always available to the customers. So, the customer always has the chance to switch between products. It depends on the way of customer service and the cost and quality of the product, which can bind up the customer with the product and the same organization. To Sustain in market and maintain the growth rate, Morrison have to provide the good customer service and better product at low coast as compare to competitors. PESTEL Analysis Through PESTEL Analysis we can identify the external environmental factors which impact on the performance of Morrison and its competitors Tesco and Sainsbury. Political Government of UK has imposed strict rules and regulation for the company to protect the environment e.g. laws related to waste disposal by companies. Food and other retailers will have to follow these rules planned by EPA (Environmental Protection Agency) and it will affect the cost of businesses. The bovine tuberculosis and chronic diseases through waste will compel the government to make more strict and stiff rules against these companies for the protection of company. European food authority has imposed regulations on food retailers to indicate the nutritional information and standard of quality of their products. The competition commission of uk and office of fair trading keep an eye on the main five supermarket retailing companies due to their high market share in the supermarket industry. Economic Rise or failure in economy has a direct impact on the business because it affects the purchasing power of consumer. After 2008, UK officially declared the recession in economy. Though, government helps a lot to reduce the impact of recession on business and normal people by cutting interest rates. (Euromonitor, 2010), and it in turn helps to increase the purchasing power of customers and increase the business in UK. Whereas people are still not able to become heavy spender like before. Now a days people think twice before spending money and avoid to buy the product which are less in use which affect the overall profit of business.(Keynote,2010). After, 2010 economy of UK has started growing up slowly and purchasing power of customer is increasing day by day. Social In UK population , there are less young people and children as compare to retired people.(Herald Scotland,2010) which affects the retailing business of food and grocery because it is understood that the eating and purchasing habits of older people is totally different and slow as compare to youngsters . They prefer light food mainly cooked at home and they like home deliveries to avoid the shopping, which cost extra to the stores. Apart from this older people dont believe in online shopping because they find it inconvenient and difficult to use (Turban et al., 2001), overall it affects the business growth. Technological In this technological era every sector try to use new innovative tools to increase the performance and provide better customer service. Same is the case with supermarkets. Now a days every super market use technological tools like online shopping, self checkouts, card payments which is a revolution in the supermarkets. With the help of these technical tools retailers can increase the productivity and efficiency of the employees and business and reduce the billing time of customers which automatically provide customer satisfaction and help to increase the overall profit. According to national statistics, 2010, people using internet have grown by 50% from last few years. In UK more than 70% people know the use of internet and prefer to use online shopping which saves time and money of customer. Environmental In UK, People believe in recycling, reduced packaging and avoid plastic bags. This kind of initiatives towards the improvement of environment is also promoted by UK government and Morrison actively takes part in CSR. From last few years more then 70% people have stopped using plastic bags and prefer to use reusable bags for shopping which cut down the packing cost of a product and increase the profit of an organization.(Office for National Statistics,2010) Legal By HM Treasury, 2010, UK govt. has increased the VAT charges by 20% on the products, which affects the overall profit of organizations. Apart from this National minimum wage in UK is very high as compare to other countries which is one the reason of reduction in profit on the products for the supermarkets. It is assumed that standard UK minimum wages could increase by 15% which can affect badly on the supermarkets of UK. RECOMMENDATIONS 1. Morrison should move its focus towards different product categories instead of just focusing on being a specialist in food products in order to compete with other competitors like Sainsbury and Tesco. 2. Morrison should pay attention towards analyzing its financial and other resources and should try to strategically allocate these resources in an optimal fashion to achieve improvement in performance and efficiency of the overall business. 3. This is a world of technology and development. Thus Morrison should try to incorporate new and better technology like self checkouts and other form of technology like digital technology which should have features like online shopping in order to provide better customer service to its customers and compete with other competitors in the market. 4. Morrison should focus on better customer service and should focus on the concepts of CSR to fulfill its role and duties towards the society and the environment. CONCLUSIONS- 1. The financial analysis of Morrison shows that it is able to use its financial resources optimally and is able to fulfill its duties towards the creditors. But it really needs to work hard to improve on where it is lagging and it has a long way to go. 2. Morrison financial statement shows that the flow of fund and cash is strong and it is efficiently managing its financial resources but needs to improve more. 3. Morrison is working on the concept of CSR and understands its duties towards society and environment. This will help Morrison to build a good image and relationship with people in society. It was recorded that it did charity of around 1.18 million pounds. 4. Morrison should focus on adding new food products which are healthy to attract more customers.