Andrew Jackson A Psychopath - Free Essay Example

Sample details Pages: 3 Words: 978 Downloads: 8 Date added: 2019/08/06 Category People Essay Level High school Tags: Andrew Jackson Essay Did you like this example? When you look at the presidency of Andrew Jackson, some might see a man with a fiery passion who had the will to do what was necessary for the betterment of America. However, Andrew Jackson was a man with vicious tendencies and a lack of morals when it came to his decision making. He was ruthless and did whatever it took to get what he wanted. Don’t waste time! Our writers will create an original "Andrew Jackson: A Psychopath" essay for you Create order Being a psychopath can have side effects such as shallow emotions, lack of empathy, impulsiveness, manipulativeness, or a lack of remorse or guilt. Soon you are going to see just how much of a psychopath Andrew Jackson really was. Andrew Jackson was a man in the military before anything else. During the war of 1812, he was appointed Major General of the Tennessee Militia. At the time, they had been fighting in against the British allied Creek Indians who had massacred hundreds of soldiers at Fort Whim. This is where Jacksons hatred of the Indians had come from but well get back to that later. Without any orders, Jackson took his troops towards Florida and captured the Pensacola outpost. Then in an even more brash decision, Jackson decided to take his 5,000 troops towards New Orleans where they were outnumbered 2 to 1. To the worlds surprise, Jackson prevailed and the US took New Orleans. This decision to just sweep from Florida to New Orleans was an impulsive action which could have very easily resulted in the deaths of over five thousand men . What is even worse is that something very similar happens yet again. When Jackson is called back into the military during the First Seminole war at the end of 1817, he goes beyond his orders yet again and decides to invade Spanish controlled Florida. Here, he recaptures St. Marks and Pensacola and overthrows the West Florida Governor, Jose Masot. This shows his impulsivity yet again. He blatantly shows no regard for his troops whatsoever. This kind of behavior would be considered deplorable if there was not a victory to go along with it. Jacksons showing of a lack of consciousness is just one example of his psychopathic tendencies. Jackson was considered a war hero and this helped his case when it came to the Presidential election in 1824. Jackson received the popular vote, but nobody received the votes required from the Electoral college due to the Republican Party being split from industrialization, spread of cotton, westward expansion and the changing role of the government. After John Quincy Adams wins the Presidency with the help of Henry Clay and the corrupt bargain, Jackson decides to run for President again and wins the election of 1828. He had taken advantage of the peoples anger with John Quincy Adams and used it to propel himself forward in the election. This resulted in him being elected president and enabled him to create the spoils system which would allow Jackson to get exactly who he wanted into the government and remove whoever he needed to. This is a perfect example of the manipulativeness of Jackson in order to get what he wanted. He saw that he needed to show support for the people and be on their side and he would get his shot at being President. Andrew Jackson has been shown to be psychotic. However, this act not only reinforces this idea, but shows a very sinister side to the President. Jackson was entirely responsible for the signing and implementation of the Indian Removal Act of 1830. This gave Jackson the power to remove Natives from their ancestral homeland and move them West of the Mississippi. What was soon to come would be considered an atrocity. The US Supreme Court had ruled in two separate occasions that Georgia had no right to take the Cherokee lands. However, Georgia violated the treaty and Jackson did absolutely nothing to stop them. This resulted in over 15,000 Cherokee members being moved from their native lands. They were forced to move over 2,000 miles towards present day Oklahoma. Many were dying from disease and starvation and a total of around 4,000 people died in the process. This awful act of standing by and forcing people away from their is surely reason prove that Jackson was nothing but a psychopa th. This blatant lack of empathy and lack of remorse or guilt shows nothing but proof that Andrew Jackson was a psychopath. Not only was Jackson a psychopath, he was an incredibly tough one at that. Sometime during the year 1806, Andrew Jackson challenged a man named Charles Dickinson to a duel. Now Jackson has shown that he doesnt share much emotion when it comes to other and this is represented by this duel as well. During the duel, Andrew Jackson was shot in the chest. However, he survived the bullet and fatally shot Charles Dickinson. The bullet stayed in his chest until the day he died. Now Charles has shown a blatant disregard for the people around him including soldiers and natives alike. Now it is known that he had no problem killing a man over a simple quarrel. This is a prime example of the shallow emotions that Jackson had especially towards human life itself. Andrew Jackson had some better things happen for him. After all, he did bankrupt the Second Bank of America. However, his tendencies show that he was a terrible person who showed little to no respect for human life, no empathy for the natives, and overall, a lack of remorse or guilt for anybody. Andrew Jackson was undoubtedly, a psychopath. References: Freidel, Frank. Andrew Jackson. The White House, The United States Government, 2006, www.whitehouse.gov/about-the-white-house/presidents/andrew-jackson/. Feller, Daniel. Andrew Jackson. Miller Center, 2 July 2018, millercenter.org/president/jackson. Andrew Jackson. American Battlefield Trust, 15 May 2017, www.battlefields.org/learn/biographies/andrew-jackson. Brands, H. W. Andrew Jackson: His Life and Times. Anchor Books, 2006. ANDREW JACKSON. Weapons in the War of 1812 | NCpedia, www.ncpedia.org/biography/jackson-andrew.

Creationism The Center of Our Universe and Life Essay...

Many people believe that through the theory of evolution life began. However the world’s most popular book is the Bible. The Bible is also on almost every critics top ten list of books that should be read. So how can the world’s most popular book be wrong? Many who have read the Bible believe that only through the power of God life began upon the Earth. There are many people who do not believe in the theory of evolution and instead believe in the power of divine creationism. Creationism is a belief that Deity or God created all life and intelligence in the universe and upon the earth. Based on the biblical account, â€Å"In the beginning God created the heaven and the earth† (1:1). Creationists believe that God is the sole architect of†¦show more content†¦More than half of the population worldwide believes in a creationists ideal, â€Å"At the end of the Middle Ages, European tradition held that all of the Earth ´s inhabitants had been created by G od in one place, the Garden of Eden, soon after the formation of the earth† (Thwaites). Even though creationism cannot be scientifically proven it should not be discounted as a valid theory. There are many religions and religious followers that have a belief system based on these ideals, â€Å"Twentieth-century creationists follow many paths. The young earth creationists believe in a single, special creation that occurred only several thousand years ago. They are the defenders of the most strictly literal Biblical view. Old earth creationists believe, as do the young-earthers, in a single, special creation, but believe it took place billions of years ago. These creationists at least accept the position of modern science on the age of the earth, though they do not believe that one species can give rise to another† (Thwaites). Those who believe in the creationist theory will always believe that all life on earth including humankind was a divine act from deity. The teaching of evolution vs. creationism has a great impact in the classroom system. Most science and biology teachers are only authorized to teach the curriculum of the theory of evolution. Since a majority of the population also believes in divine creationism, schools should be required to teach bothShow MoreRelatedEssay about Creation Science1400 Words   |  6 Pages Creationism is a religious metaphysical theory about the origin of the universe. It is not a scientific theory. Technically, creationism is not necessarily connected to any particular religion. It simply requires a belief in a Creator. Millions of Christians and non-Christians believe there is a Creator of the universe and that scientific theories such as the the theory of evolution do not conflict with belief in a Creator. However, fundamentalist Christians such as Ronald Reagan and Jerry FalwellRead MoreCreationism vs. Evolutionism in Public Schools1538 Words   |  7 PagesDebate: Creationism vs. Evolution in Schools: 1st Affirmative Constructive Speech Creationism and Evolutionism by definition are very different topics. Currently, evolutionary naturalism is the most widely taught view of origins in America. In schools in the modern day, only evolutionism is taught and condoned. But before the 1920s, only creationism was taught, and evolution was forbidden. Then, on February 20, 2008, the Florida State Board of Education voted to revise the public school guidelinesRead MoreAtheism Is Not A Religion, A Worldview Or A Belief System1618 Words   |  7 Pagesevidence. Christians follow the teachings of â€Å"Jesus Christ† written in the bible. They believe god created the earth in seven days and that he will soon send his son, Jesus to earth to take the faithful to heaven. Deep analyzation of evolution, creationism, and the bible will surely reveal the truth. Evolution, is basically â€Å"decent with modification†, this applies to microevolution and macroevolution. (www.evolution.berkeley.edu) Evolution, when on a smaller scale is defined as microevolution; anRead MoreThe Life Of Charles Robert Darwin s Theory Of Biological Evolution1612 Words   |  7 Pages II. Beginning and evolution of the universe A. Scientific view As the universe enlarged, matter started to form into gas clouds, and form there its shaped stars and planets. However, to understand how the universe formed into its present shape, we must understand how galaxies, planets and stars are formed. Then suddenly, the universe began to enlarge at a very fast rate, while slowly cooling down from its initial state of great temperature. When the universe was about 65% of its size, the solarRead MoreThe Debate Between Evolution and Creationism1648 Words   |  7 Pagesthe question was posed as to what is the debate between creationism vs. evolution consist of, the thought that it is ‘â€Å"God did it† vs. â€Å"Natural processes did it,†Ã¢â‚¬â„¢ (Scott, 2004) may arise. Science cannot absolutely prove or disprove Creation or Evolution. Yet scientist and the remainder of society use creationism and evolution to prove our existence. Creationist believe in the Christian account of the origin as recorded in Genesis. Creation ism is the belief that statements such as â€Å"In the beginningRead MoreReflection On Creationism821 Words   |  4 PagesFor decades, evolution and creationism have been a topic of a broader debate between science and religion. As a product of twelve years of Catholic school education, my knowledge of evolution is biased. One teacher, specifically, refused to teach the concept of evolution because it conflicted with her personal beliefs as a practicing nun. My biology teacher, however, taught evolution through multiple perspectives. I am a faith-filled individual with a scientific mind. There is too much scientificRead MoreThe Grand Canyon By Henry Morris1449 Words   |  6 Pagescritics. Topics or questions such as evolution or the origins of the universe have long been debated, studied, and researched. Starting in the 19th century, evolution has been a long debated popular topic among many people. A major 20th Century alternative belief to evolution is scientific creationism. This became prevalent through the leading institute for promoting, forming, and researching the doctrine of scientific creationism: the Institute of Creation Research led by Henry Morris. One of theRead MoreCopernicus And The First Pioneers Of Science1525 Words   |  7 Pageswith that change came persecution. Copernicus’ work, although not immediately and widely accepted, lead directly to the undermining of centuries of assumption and superstition. He was the first to state that not only was the earth not the center of the universe, but it also orbited the sun. Later in history came Galileo who brought Copernicus ideas to practical fruition. He was also on the receiving end of much religious persecution, even to the point of living out his last years under house arrestRead MoreCreation Theories VS. Evolution Essay2255 Words   |  10 Pagescuriosity is the question of how all matter and life came about on Earth in this enormous universe of stars, planets, and space. Many people believe that life is a product of random probability, while many others place their faith in a define creator. This world, Earth, is a minor fraction of an enormous universe that was created by an intelligent being, which designed all matter and living creatures, and is too unpredictable to leave the creation of the universe to the random probability of evolution. Read MoreHumans s Views On The Evolution Of The World And The Life That Inhabits It1869 Words   |  8 PagesREL2121 3 / 22 / 2016 THESIS: Humans who believe in creationism are usually resistant to the views of scientists on the development of the world and the life that inhabits it, but their views continue to be challenged by the empirical evidence of biology and science. This bringing attention to the question, will resistance toward evolution ever let up? OUTLINE: I. Introduction II. Creationism A. Definition of Creationism 1. Opposed to evolution a. Charles Darwin 2. Protection of

Evidence Free Essays

There is evidence that ineffective advertising in movies has led to a lack of consumerism influence in the UK Consumer behavior is a selection of continuing using or removing the products or services which they have chosen. Consumer behavior can be defined as an action of a person, family or a group of people who purchase products or services and use them to satisfy their needs, but not resell them for any purposes (Teeth, 2008). According to Bola Williams (2008) the role of consumer behavior is considered a center part of marketing activities in the I-J. We will write a custom essay sample on Evidence or any similar topic only for you Order Now Moreover, it is affected by many factors such as advertising which often have a certain impact on the public. There are a majority of companies which have sponsored for the movies to make their products or services appear in them and appeal their consumers. ‘TV signs series sponsors’ (2008) reports that there are many companies have the sponsorship of television programs and movies produced by TV Network Ltd. Such as Toyota Motor Corp.. , Carling Company and Churchill Insurance Co. Ltd. In Great Britain. However, it is said that ineffective advertising in movies has led to a lack of consumerism influence. One example of this is found in Tobacco brands in movies, which reduced after external enforcement in fact, it also coincided with a decline in tobacco screen time and suggested that limited enforcement on tobacco brand placement; as well as it limits the description of the smoking on the screen (Bereaving, E, Demimonde, E, Sergeant, J 2013). This essay will discuss this problem and provide three possible solutions, which are: firstly, the level of the brand awareness; secondly, the effectiveness of advertising and lastly, the product placement. First, the level of brand awareness can make a positive behavior of consumers, and t may produce consumers’ intentions to its brand name. It has been suggested that brand awareness is the first step and plays a major role in a consumer’s buying decision-making process which is an important criterion for measuring the strength of the brand. Brand awareness can be sorted in order into three levels from high to low which are top of mind, spontaneous and prompt. The higher recognition of the brand the more successful it is. On the other hand, there are businesses have prompt brand awareness; it may result in misstatements among the same level brand names from the consumers (Kettle, 1984). Therefore, many businesses have tried to build their brand becomes a top of mind brand to consumers. According to Mining- time Tsarina-OK Leaning-Ling (2007) brand awareness can be enhanced the consumer buying decision, consumers who have bought the particular brand before may have a higher awareness in comparison with the nonuser. For instance, Hoer Brown (cited in Baker et al. 986; Hasher Jack 1986) demonstrated that â€Å"people who have the automatic frequency counting mechanism count substantially more instances of communications about brand A than about brand X then in inference ay be made to the effect that brand A is better known than brand X so it is popular and probably better than brand X† (1990, p. 142). As a result, increasing brand awareness is the basic aim of the marketing communication activit ies which will boost the sales targets and create brand strength. Second, the effective advertising in the movies can lead to the impression in consumers’ mind, and it may make the brand become remarkable. Moreover, Bola, P, Williams, L (2008) suggest that products and services can be created and become more popular through the movies. An effective advertisement should have clear purposes which are the aim audiences, the appropriate place, the purpose of the advertising, and the right time. Beaten Shovel (2005) demonstrate that the way of using advertising should be reasonable and logical, and it also should contain a rational explanation for the meaning of the product or the brand. Besides this, some advertisements contain unreasonable content or appear too much while the movies will cause the negative effect which can make consumers have an unfriendly look with the brand. Thus, companies should be ireful in making advertisements and broadcast time. The aim of advertising is a specific communication task accomplished among defined audiences, and that effective advertising can create awareness to impart information which contributes to the consumers buying decision. Finally, product replacement can give rise to the positive attitude toward to the brands which are presented in the movies. Product placement can be defined as the integration between products or brands which should be advertised with mass media entertainment but not intended for direct rumination products in the movies, from a marketing perspective (Lieu, 2007). Wiles Dandelion state that â€Å"Consumer connections with film can create a strong loyalty for the products in the film, creating substantial switching costs, can also affect consumption trends and styles for years after the film’s release† (2009, p. 6). For example, the significant increase in sales of Red Strip after The Firm and the Mini Cooper after the Italian Job is the potential evidence of the successful product placement to attract consumers to the brands. In addition, product placement is also n attractive method to reach specific audiences who would not pay attention to the brand such as Cadillac p laced their cars in The Matrix Reloaded to reach teenager audience, as reported by Wiles Dandelion (2009). The characters in movies use a brand closely and naturally will bring about the consumers’ impression, and it may persuade them to purchase the products or services. In conclusion, there is the problem that ineffective advertising in movies in the UK can persuade the consumer behavior. On the other hand, consumers are usually fascinated by the actors’ behavior. In addition, most of their images in the movies are often created perfectly to attract audiences. It is the result that consumers can make buying decisions based on the influence of actors and actress’ behavior. This essay has discussed three solutions which can help companies create and maintain their image in consumers’ mind. The level of brand awareness can push the sales up and create the strength of the brand; whereas, the effective advertising in the movies can contribute to the consumer buying decision-making process; however, product placement can erasure consumers to purchase the products or services which are presented in the movies. As a result, companies should have cooperation with movies producers to consolidate their brand names. Overall, these offered solutions will bring about the increasing incomes for many companies. How to cite Evidence, Papers

Financial Statement Analysis - Next Plc Vs. Debenhams Plc

Question: Analyse the financial performance of the two companies based on your calculations, identifying and discussing the purposes of calculating those ratios and the weaknesses of ratios analysis? Answer: Introduction Accounting is a method of recording transactions which are financial in nature sorting, summarizing and representing those transactions and prepare a report. It also gives important information to the management which needs to be considered while taking the decision. On the hand financial statement is the statement which is prepare to know the current financial condition of the company and it helps to forecast future plans and policies. Several tools are used for analyzing financial data like cash flow statement, profit and loss account, Balance sheet, Ratio analysis etc. the information generated from these statements help in doing the SWOT analysis of the company and the internal performance can be analyzed. In this research study two companies Next Plc and Debenhams PLC are taken into consideration and an analysis has been made on the basis of different financial ratios. Company overview Next plc is the oldest company in the group of plc and it was started its business in the year 1982. From the introduction of the company they presented their own collections of women wears and different accessories. This brand supplies its home ware and official clothing to the London Olympic and Paralympic games in 2012. They provide the outfit in the opening and closing ceremonies. Recently the company is proving services to almost 4 million consumers and most of their business is done through online (Anon, 2015). Debenhams Company was established in year 1813 when William Debenham invested in the firm created by William Clark. This is one of the international multi brand store. This company operates almost 240 stores across 27 countries in the world. They have to compete in the retail sectors with some of its strong competitors like Tesco, Sainsburys, Wal-Mart etc. They provide an exclusive collection of their own brand to worldwide customers (Anon, 2015). Analysis of financial performance A comparative analysis- Next PLC Debenhams The performance analysis of any firm can be done through the help of different analytical tools as already stated. Ratio analysis is the most commonly used tool among all. So in this study for analyzing the performance ratios are used as decision making parameters (Campilho and Kamel, 2012). Profitability ratios The profitability can be measured by the use of profitability ratios. The word profitability implies the capacity of a company to generate positive return for the shareholders which can be distributed as dividend and some portion can be retained for future expansion purpose. It is the ultimate result of the management decisions and policies. For a companys survival and expansion long term profitability is necessary. The profitability can be indicated by many ratios like Net Profit ratio, Gross Profit Ratio, operating profit ratio etc (Drury, 2012) ; (Collings, 2015). Gross profit ratio is the ratio which is calculated by taking net sales revenue into consideration. It reveals the percentage of gross profit achieved by a company on its net sales. The profit generated from the direct trading activity is known as the Gross profit of the company. It is the primary measurement of the profitability as there are some other factors which may have some influence on the profit. Higher gross profit ratio leads to high profitability. From the financials of both the companies it is found that the ratio of gross profit in next plc is increasing trend and 33.2% in year 2014, it represents a very good percentage on the revenue of the company. On the other hand it is very low in case of Debenhams as it is only 12% in 2014 and the most important point is that it is continuously decreasing. The main reason is may be due to the excessive cost of sales with respect to revenue earned (Robinson, 2012).. Operating profit of a company indicates the profit which is derived from the gross profit after deducting the operating expenses for the year. This approach is suitable than the gross profit approach as the financials are more accurate. In Next plc this ratio is satisfactory and increased in 2013 but in 2014 it is reduced by some fraction. Though the fraction amount is not too high but the company has to make an investigation on this for getting a better result. Debenhams has too low operating profit percentage. The main reason is lower gross profit and operational inefficiency. The most commonly used ratio for measuring the profitability is the net profit ratio. Net profit is the profit which is available after meeting all the direct and indirect expenses. A part of the net profit is distributed as dividend to the shareholders. Debenhams Company has a deteriorating net profit ratio. It is only 3% in the financial year 2014 and the situation is very unsatisfactory. The next plc company is in good state as they have almost 14% net profit for the year 2014. The way their net profit is increasing it shows that they are in the growing stage. Liquidity ratios Liquidity ratio indicates the liquidity position of a firm. Liquidity means the ability to pay cash and cash equivalents when it is required. Liquidity is necessary for smooth running of a business. Poor liquidity position hampers the credit policy of the firm as they may not be able to pay their creditors due in time. On the other side the firm may able to capture new market opportunities if its liquidity position is high. Current ratio and quick ratio are the two important ratios measures the liquidity position. Current ratio is the ratio between the current assets and current liabilities. Both current assets and liabilities are the main factors of working capital, so it is known as the working capital ratio. The company will be better position if the ratio is high. Ideal form of this ratio is 2:1 i.e. if a firm has rupee 1 as current liability then it should have the current assets of rupees 2. In next plc the current asset ratio is more than 1 but not as much as it should be. It is also in the increasing trend from which it may be predicted that very soon they may reach to the ideal form. In case of current ratio also the Debenham Company produces a negative image as the current ratio fall below 1. It means the company has more current liabilities to pay than its available current assets (Collis, Holt and Hussey, 2012). Quick ratio as the name indicates is the proportion between the quick assets and quick liabilities. Items which are not easily converted into liquid cash are deducted from the current assets and liabilities in order to get quick assets and quick liabilities. Inventories and prepaid expenses are deducted from the current assets and bank overdraft is deducted from the current liability as these items are not very liquid. Next plc has moderate quick ratio which is also more than 1. In Debenham the quick ratio is too low almost 0.22. This clearly indicates that the company is suffering by liquidity crunch (Alan Russell, R. Langemeier and C. Briggeman, 2013. Efficiency ratios Efficiency is the factor which is measured when the actual performance is more than the standard. For this it is necessary to set some standard which should be treated as performance indicator. Some ratios measuring the efficiency are interest coverage, receivable turnover, inventory turnover etc. Receivable collection period is the time lag which is allowed to the debtors for paying off their dues. It can be calculated by the receivable collection ratio with the total number of days/ months in a year. If the ratio is high then it indicates that the company is able to collect its due on time and it implies the frequency of the collection. Here in Next plc company the receivable collection ratio is 4 which means amount are collected from the debtors 4 times in a year with a time interval of 78 days in 2014. If we concentrate on this ratio for the past three years then we find that the company loosens its credit policy as the collection interval is increased from 73 days in 2013 to 78 days. In Debenham from the debtors are 11 days it means very frequently they have collected their dues so that they can cope up with the liquidity problem they are facing. Asset turnover ratio measures the utilization of the assets in the firms operation for generating the sales revenue. If the management is efficient enough to handle its operation with the help of its available assets then this ratio will be high. Both next plc and Debenham have more than 1 asset turnover ratio. But in case of Next plc it is getting reduced subsequently whereas in Debenham it is in a stable position (Foroughi, 2012).. Inventory represents the raw materials consumed for a particular year and the left over portion. It is an important element of current asset. In most of the business a large amount is blocked in the inventory so the inventory should be managed properly. Like other turnover ratios it also measured the frequency of inventory cleared during a particular period. While we are taking this ratio as performance indicator we found that both companies have a moderate inventory policy and there is less chance of overstocking or under stocking of inventories. Opposite of the receivable collection period is the payable collection period. it is the time lag within which a firm can pay its due to suppliers. If the time allowed by the supplier is high then it has both positive and negative impact on the company. It is positive because the company is not required to pay the amount at a time, but negative because it creates financial burden on the company and if the company is not financially viable then it may hampers the performance. The payable collection period of Debenham is mentionable here as they paid their dues with a time interval of 95 days. The company collects from the debtors within 11 days of sales but make payment to the creditors after 95 days which creates a possibility of enhancing the liquidity position as more liquid cash are now available to them. Gearing ratios deal about the capital structure of company. For operating a business efficiently long term capital is needed which is collected from different sets of investors. It involves some fixed charges also which the firm has to pay in return of the debt. Gearing ratio shows the ability of maintaining the cost of capital of the company. Financial gearing ratio which is also recognized as debt equity ratio is the proportion of debt capital on owned capital. For maintaining a high debt capital the company also has to incur high fixed obligation. 1:1 is considered as the benchmark for this ratio. Financial gearing ratio is very high in case of next plc and it is enhanced in 2014 compared to 2012 shows that they are more dependent on the debt capital and they may want to take the benefit of trading on equity. But in case of Debenham though it was more than one in 2012 but it reduces as they become more dependent on equity capital. The ratio between total equity and total assets is nothing but the equity gearing ratio. For acquiring the assets of the business a part of the owner capital should be used up. In this ratio this measurement is made. The inefficient performance is followed by a low equity gearing but when it is high then it can be said that the firm is performing well (S and Suresh Kumar, 2013). The financial stability can be calculated through the interest coverage ratio. It is the amount of the net profit earned by a company to cover its fixed interest obligation. If the interest coverage is high then it gives assurance to the investors and they will be satisfied by knowing the fact that the company can pay off their interest in time. By the ratio analysis of both the companies it is visible that next plc has a better position in paying off their interest than the Debenhams plc. The later companys ratio is falling from 14 to 9, so they are not in a position to deal with the debt capital. It will be too risky for them. Weakness of ratio analysis 1. Financial ratios are clues. So it cannot be considered as the single most factors for making any conclusion (Seal, Garrison and Noreen, 2012).. 2. Ratios are prepared by individual professionals. So can never be free from biased. 3. The data used for ratios are historical data and with the help of the ratios sometimes we predict the future, but it is not always true that the past and present will be same. 4. Comparison of the ratios will only be meaningful if uniformity is maintained in the accounting methods. 5. Inflation has an effect on the ratio which may not indicate actual figures. For example if the rate of inflation is 100 percent then the predicted amount of sales will be doubled from the previous year which may not an exact figure. 6. The interpretation of the ratio is quite complex task only by watching the results. For example the good current ratio is indicated as 2:1, but it may be the fact that the company sold its inventories in order to increase the csh balance for the current year. 7. Ratios are totally depends upon the strategies of different firms. If a comparison is made between two firms who are operating different lines of activity then the comparison does not give a satisfactory result. Recommendations From the above calculations following are the recommendations 1. The Debensham plc should concentrate on increasing of its revenue because they have to incur a huge amount of direct and indirect cost but their revenue is not up to the mark compared with this (Karelskaya and Zuga, 2012); (Kieso, Weygandt and Warfield, 2012). 2. All the ratios of Debensham indicate unsatisfactory conditions except the debtors and creditors collection period so the company should undergo by a proper investigation in order to find out their deficiencies. 3. The overall financial performance though well in case of Next plc but their equity gearing ratio is too low. So they should try to find out new investment opportunities which will enhance their return as well as increase the asset base (Kusano, 2012).. 4. The two companies are reputed companies in this sector but they need to gain the competitive advantage by their efficient performance. Especially Debenham company should try to utilize its core competencies and inner strength in order to maintain their position in the competitive market. Conclusion From the different accounting data ratios are calculated and it establishes a logical relationship among them (Goodhart, 2013) : (Jury, 2012). The conclusion can be made as- 1. Debenham Company has a good receivable and payable management policy. 2. The overall condition of the Debenham is deteriorating as all the ratios are below the standard. 3. The quick ratio of both companies are very low because they have blocked a large amount in inventories they have bank overdraft balances which is also a financial burden. 4. The liquidity, solvency and profitability position of the Next Plc is better than the other one. So from the total discussion made it can be concluded that Next plc is a consistent performer in the market but the Debenham is gradually losing their position, So they need to focus more on their activities. Lastly it should be remembered that ratio is one of the tools of performance analysis but it is not the only tool, so the other factors should also be considered before giving any final decision (Llewelyn, 2012); (Marilena and Alice, 2012).. References Alan Russell, L., R. Langemeier, M. and C. Briggeman, B. (2013). The impact of liquidity and solvency on cost efficiency.AgriculturalFINANCEReview, 73(3), pp.413-425. Campilho, A. and Kamel, M. (2012).Image analysis and recognition. Berlin: Springer. Collings, S. (2015).Interpretation and Application of UK GAAP. Hoboken: Wiley. Collis, J., Holt, A. and Hussey, R. (2012).Business accounting. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan. Drury, C. (2012).Management and cost accounting. Andover: Cengage Learning. Foroughi, K. (2012). Market-consistent valuations and Solvency II: Implications of the recent financial crisis.Br. Actuar. J., 17(01), pp.18-65. Goodhart, C. (2013). Ratio controls need reconsideration.Journal of Financial Stability, 9(3), pp.445-450. Jury, T. (2012).Cash Flow Analysis and Forecasting. Hoboken: Wiley. Karelskaya, S. and Zuga, E. (2012). BALANCE-SHEET THEORY OF A.P. ROUDANOVSKY.ecoman, 17(1). Kieso, D., Weygandt, J. and Warfield, T. (2012).Intermediate accounting. Hoboken, NJ: Wiley. Kusano, M. (2012). Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?.The Japanese Accounting Review, 2(2012), pp.139-152. Llewelyn, H. (2012). Likelihood ratios are not good for differential diagnosis.BMJ, 344(may28 1), pp.e3660-e3660. Marilena, Z. and Alice, T. (2012). The Profit and Loss AccountMajor Tool for the Analysis of the Company's Performance.Procedia - Social and Behavioral Sciences, 62, pp.382-387. Mook, L. (2013).Accounting for social value. 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