A study of the famous Bob Dylan song Mr.Tamborine Man Essay Example for Free

A study of the famous Bob Dylan song Mr.Tamborine Man Essay Why Mr. Tambourine Man is A Modern Classic The most obvious and popular interpretation of Bob DylansMr. Tambourine Man is that the song is about drugs. This makes sense, as it was against the law to write songs about drugs in the 1960s when Mr. Tambourine Man was composed. The metaphors are simple: Mr. Tambourine Man is the drug-dealer. Take me on a trip upon your magic swirling ship is asking the drug-dealer for the drugs, and then the lyrics go on to describe the physical effects on the body after consuming hallucinogens: My senses have been stripped My hands cant feel to grip My toes too numb to step. . . Another obvious reference to drug-taking comes from the fourth verse, Take me disappearing through the smoke rings of my mind The smoke rings relating literally to drugs being smoked, and the last line of the last verse, also if taken literally, relates to escaping from the realities of life by using drugs: Let me forget about today until tomorrow. However, this interpretation does not explain some of the vivid imagery used throughout the song where it is not easy to draw parallels between drugs and the image, for example, The haunted frightened trees. This phrase could be written about the emotional state of the drug user, and by embuing those emotions onto something else the surreal atmosphere already invoked in the earlier passages is heightened. In the second and third verses there are several lines expressing suprise at feeling fatigued: My weariness amazes me and how the body is also tired: my toes too numb to step. Bob Dylan said himself Drugs never played a part in that song disappearing through the smoke rings of my mind., thats not drugs, drugs were never a big thing with me. This leads me to believe that the song is indeed about something other than drugs. Some analysts have written about the song as an expression of freedom. One clear example of a phrase  that expresses a sense of freedom is, To dance beneath the diamond sky with one hand waving free/ Silhouetted by the sea This image strongly evokes the idea of someone living freely, both literally, dancing a beach, and the connotations that the sea and the sky provide here, of openess and liberty. There are several references to escaping, for example, Im ready to go anywhere, but for the sky there are no fences facing which means that the sky is the limit, just escaping on the run and again Let me forget about today until tomorrow. These lines fit with the freedom theme: escaping to achieve freedom. But forgetting about today until tomorrow seems only a temporary escape, bringing the back the idea about drugs. It has also been suggested that Mr. Tambourine Man is a poem about transcendence, or reaching enlightenment. Some people see Bob Dylan himself as Mr. Tambourine Man, and he does Cast [his] dancing spell through the magical and fantastic imagery of swirling ships and trips into ones own mind. I believe that the song could be about all of these ideas, and the importance of one in particular relating only to the mood of the listener. This is an important reason for stating that Mr. Tambourine Man is a classic: The lyrics provide the possibility to understand the song in different contexts by different listeners. The ideas differ between people, some finding freedom in Dylans song, some feeling like they are under a spell when listening to the light repetitive tune and figurative language. The cleverness of the language is that people can read almost anything into it, the most basic example being Mr. Tambourine Man, who can be seen as anything from a drug-dealer to a religious man to Bob Dylan himself. Another reason that the song has such a hallucinogenic feeling is the structure of the song. The verses are made up of what appears to be many individual concepts put together, like a dream, giving a surreal effect. The reference to Ozymandius and crumbling empires furthers the dream-like quality of the words.

College Admissions Essay: Life is Beautiful :: College Admissions Essays

Life is Beautiful A friend of mine recently sent me an email with an aphorism that read, "Don't try so hard, the best things come when you least expect them to." I shuddered at its implications. According to this, the best things come to you; you do not elicit them. Trying hard, it seems, is irrelevant to what becomes of our life. I would rephrase it: "Try so hard that it becomes easy, and accept the best things as the best person to receive them." For it is only hard because you do not know that it is easy. The complete work is easy and lovely--easy as sweat and blood is easy, for the alternative of holding back, of reserving your power, of giving half your heart to what you seek, this, this, is hard. Only habit makes it easy. If you are not wise enough to know the good and true way, then it is your one goal, your singular objective to become wise. And once you are wise, you find what is good and true, and you give your all to it. Bend not your knee to distraction. Allow me to repeat: giving all is only hard because you do not realize that it is easy. If I told you that I am called to be a writer, then it should be assumed the gentle task I have before me: study my homework for four hours a day, edit my book three hours a day, write letters and journal entries at every spare moment, read literature of all sorts--and only high literature, the best every written, nothing secondary or weak. All this must be done without a tinge of complaint, without any holding back, without any fear of failure, without any sense that I am sacrificing, without a feeling of duty. To complain is to reveal an inner contradiction.   If I do complain, I must figure out why, and solve that problem. College Admissions Essay: Life is Beautiful :: College Admissions Essays Life is Beautiful A friend of mine recently sent me an email with an aphorism that read, "Don't try so hard, the best things come when you least expect them to." I shuddered at its implications. According to this, the best things come to you; you do not elicit them. Trying hard, it seems, is irrelevant to what becomes of our life. I would rephrase it: "Try so hard that it becomes easy, and accept the best things as the best person to receive them." For it is only hard because you do not know that it is easy. The complete work is easy and lovely--easy as sweat and blood is easy, for the alternative of holding back, of reserving your power, of giving half your heart to what you seek, this, this, is hard. Only habit makes it easy. If you are not wise enough to know the good and true way, then it is your one goal, your singular objective to become wise. And once you are wise, you find what is good and true, and you give your all to it. Bend not your knee to distraction. Allow me to repeat: giving all is only hard because you do not realize that it is easy. If I told you that I am called to be a writer, then it should be assumed the gentle task I have before me: study my homework for four hours a day, edit my book three hours a day, write letters and journal entries at every spare moment, read literature of all sorts--and only high literature, the best every written, nothing secondary or weak. All this must be done without a tinge of complaint, without any holding back, without any fear of failure, without any sense that I am sacrificing, without a feeling of duty. To complain is to reveal an inner contradiction.   If I do complain, I must figure out why, and solve that problem.

Vegetarianism Could Save the Planet

A. Students' Declaration I hereby declare that this project report has been written by me and no part has been copied from any source other than the ones I have mentioned in the reference. Topic: Vegetarianism could save the planet. Discuss Name: Md. Reaz Uddin Yousuf ID# 504802 Class: EAP-3. 01 B. Acknowledgement One good reason to write a research report is to express publicly one's gratitude for those who has offered their help during the difficult process of gaining knowledge. I would like to express my gratitude to many people who have contributed to this research endeavor.First, I would like to thank my advisor, Kari & Vicki. Their trust, encouragement, support, and guidance provided an enjoyable atmosphere for me to pursue knowledge and grow intellectually. Without their initial enthusiasm this research would have been quite difficult to undertake. Their constructive criticisms motivated me to explore various aspects of the topic. I am extremely grateful to them as they gave m e the immense opportunities and exposure that one would require to complete this research.Next, I would also like to thank all of my friends and my near & dear ones who let me do my project with freedom, without putting any restrictions and always supporting and inspiring me until the end. Words alone cannot express what I owe them for their encouragement, patience and love which enabled me to complete this paper. The One without Whom my thanksgiving is incomplete is the Almighty ALLAH (GOD); I want to thank the Lord for His continual blessings in my life in addition to all the support He provided me with, through all the above mentioned aspects.I put my trust on Him, and He continues to make my paths straight. â€Å"Nothing will benefit human health and increase chances for survival on Earth as much as the evolution to a vegetarian diet†-Albert Einstein Various ethical reasons have been recommended for choosing vegetarianism under various religious beliefs along with the con cept of animal rights. Vegetarianism influences the people for plant-based diets with the keeping out of meat (red meat, poultry, and seafood). The majority of people who are overweight or obese increase with age due to fat, which in most of the cases, come from animals’ fat (Foer, 2009).Maintained by seniors, yet often forced upon children, to maintain a healthy diet and reasonable weight vegetable and fruit are the most valuable food. People with the highest consumption of vegetables and fruits could save the planet by consumption of less animal products and keeping the land fertile by reduced soil erosion & water contamination. Well-planned vegetarian diets are suitable for all stages of the life succession, including pregnancy, childhood & for athletes.A 2010 study compared a group of vegetarian and non- vegetarian in which vegetarians scored less depression tests and had better mind profiles. A vegetarian diet excludes all animal products, including eggs, dairy, honey th at means all food which directly or indirectly comes from animals. Production of animal feed consumes about one-third of Earth’s total arable land. (Vegetarianism and environment, 2010)Removing vegetation exposes the ground to more intense solar radiation, which increases evaporation and the risk that plants not eaten by cattle will die from lack of water.When the vegetative cover is removed it’s easily saying that the fertility of soil is easily decreased. Because when farmers cultivate the land they use some chemical which helps the land become fertile. So, by not killing the animals which are needed for our environment as well as to keep our planet balanced by saving our land, vegetarian people save the planet. On the other hand, some people think that becoming a vegetarian is not necessary for many individuals & religion as it is also harmful to stop eating animals. It may be a reason for a lower number of vegetarian people live in the society.Animal produced for f ood can benefit the environment. They also think that, wastes are created by animal which are decomposed by land and the process of decomposing releases necessary minerals and nutrients, so that the next generation of plant life and other living organisms can be benefited from them. Though meat is good for health, according to the critics, when erosion on farmland is not check properly and timely manner, so much topsoil can fade away that, that’s why most of the farmland can no longer be used to grow crops.Most of the farmland around the world is becoming useless to cultivate any food & it also harmful for the farmers as well because they have no work in that period of time. And avoiding meat means ultimately we support the animal creature to live in this earth and keep our planet balanced. Cultivate additional land is another understandable way to supply food for an escalating population. For better fertilization and reduce soil erosion waterless lands with limited vegetatio n cover 40 percent of the earth’s land area which can help the soil. Saxena, 2011) Animals play a vital role in our wild environment but animal byproducts are creating very bad situation for the environment. According to Saxena, many harmful gases and Volatile Organic Compounds (VOCs) are formed when anaerobic bacteria decompose liquid manure held in the lagoons which are filled up by animal wastes. And, it becomes sources of harmful gases and many other hazardous particles mixed up with neighboring air when the lagoons are sprayed for decomposing on farmland. The far-away and neighborhood long-term effects of the emissions from this action include acid rain and global warming.For example, dissolved ammonia in the farmland filling of lagoons consisting of fertilizers and animal waste is serially broken down by microbes to form a variety of nitrogen gas, including nitrous oxide. This gas has harmful effects on the ozone layers of the atmosphere. Air also polluted by volatile o rganic compounds because these are gases that react with close air in the entire atmosphere. To support and increase living places for animal and for human as well many forests have been cut down, especially in tropical countries.Deforestation increase the carbon dioxide level in the atmosphere and obviously carbon dioxide is the major gas which can directly involve for greenhouse effect. (Saxena, 2011) As part of their digestive process, many animals such as goats, cattle, sheep and camels emit methane and methane gas also plays a very important role for greenhouse effect. Biodiversity creates a set of connections that maintains oxygen in air, enriches soil, purifies water, protects against flood and regulates climate.Not amazingly, the biodiversity of our planet is declining at an disturbing rate due to human behavior because human are mostly dependent on farm animals for food and there is a significant reduction of vegetarian people, that supports other animals. The era of vegeta rianism can improve the environmental growth of this planet and its sub-components have reached their zenith for the developed world. By avoiding all animal products vegetarians could save the planet because a grazing-based production can limit soil erosion.However, some people argue that vegetarianism alone won’t save the planet and animals. Each correspondent from vegetarian urges us to slash our greenhouse gas emissions, but each has a different perspective on where the knife should fall. Opposition include that, vegetarian must bear the burden of climate change by scaling their lavish lifestyle. Continuous degradation of land to produce more fruits and vegetables in same regions may lead to desertification, a process that is introduced by soil erosion, loss of groundwater etc.Desertification converts productive arid lands to wastelands. Studies show that people who consume a lot of vegetables and fruit, obviously, in most of the cases, avoid rich food, smoking habit & dri nking as well. So, conclusion is that without any hesitation vegetarian people are quite healthy and save the planet by cleaning the environment. In this case, avoiding animal is not the only issue, there is other issue as well which is avoid farming animal because their waste products are too much harmful for country’s environment.When the land is compacted by the hooves of cattle, rainwater cannot easily reach into the soil. Ideally, it is wise to obtain vitamins from vegetables, not from any meat. Vegetable provides vitamins in the most biologically available form, in the right amounts & combined with other complementary nutrients. People from different religion also are very happy about the concept of vegetarianism because they believe that only vegetarian people support them about saving animals which are necessary to keep the planet in a balance condition.Most of the earth’s plant and animal life has evolved during the last few centuries in a delicate balance wit h the cyclic temperature variation in each region. Vegetarians also help the planet by saving huge amount of wildlife those are very important to make this world a perfect living place. References: Foer J. , 2009, ‘Eating animals’, Penguin Group, Great Britain, London, pp: 4-18. Krien A. , 2012, ‘Us and them on the importance of animals’, Morry Schwartz, Collingwood VIC, Australia, pp: 6-15. Melle, 2012, ‘Mad cow, E. coli & other health hazards associated with beef’.Viewed 24 May 2012, Omniv, ‘Why Vegetarianism is Wrong’, Viewed 18 May 2012, Saxena M. , 2011, ‘The Vegetarian Imperative’, The Johns Hopkins University Press, United States, pp: 31-64. Shahan Z, Vegetarianism and environment, April 2, 2010, Viewed 18 May 2012, Tudge C. , 2002, ‘Food for the future’, Dorling Kindersley limited, London, pp: 14-21.

Business International Between Cuban And Usa Case Study

Topic: Business international between Cuba and USA Introduction To understand about Cuba before doing business in or with that country is important know geographical location, its form of government including their trade relations, the political context and its location in world geopolitics, its population, language, culture, use of technology, labor, its financial system in economic terms and of course its kind currency and exchange rate. Historically, political and economic relations between US and Cuba have not been friendly; In this context, United States had limited its trade relations were reopened in December 2014 with the Government of Barack Obama and have slightly restricted with the Government of Donald Trump since 29†¦show more content†¦Intelligence officials in US are closely studying Soviet technology of the era of the Cold War to determine whether an electronic weapon was used in the acoustic attacks that took place in Havana from late 2016 until last August. The US researchers are still not sure who was right behind the apparent attack, but a former US intelligence has as main theory that what happened was work of Cuban intelligence, possibly even a deserter faction of Cuban spies waiting derail restored diplomatic relations between Havana and Washington. This is important to consider when thinking of doing business with that country and from my point of view is not desirable at this time until the relationship between United States and Cuba are fully and officially defined. Labor force participation labor is mainly in the estate sector (72.3%) and 27.7% in the nonstate sector according to data from 2016. Note that not shown on the official website of the Government of Cuba current data. Compared with the countries of the world, Cuba is at number 86. As for labor by occupation, 18% are engaged in agriculture, 10% industry and 72%theShow MoreRelatedAn Analysis of the Factors That Work to Bind and Separate North Central and South America1601 Words   |  6 PagesAmerica together, as well as, the numerous factors that divide the region up. Some of the factors that work to unite the region are the trend of globalization which is fueled by free trade as well as cultural items such as religion. The main division between North and South America seems to be fueled primarily by political divides as well as other various barriers such as language and communication barriers. Factors that Bind Globalization is a trend that has reshaped the world over in the lastRead MoreWhy Did The Super Powers Usa And Russia Make Use Of Proxy Wars And Third World Countries3564 Words   |  15 PagesTo what extent and for what reasons, did the super powers USA and Russia make use of proxy wars and third world countries as their own battlefield for the Cold War? 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This paper will examine how the Cold war impacted globalizationRead MoreEssay on Structural Problems of the United Nations Security Council2012 Words   |  9 PagesNations Security Council was set up in order to uphold and enforce the utopian ideals of international peace and security. This essay will argue that the UNSC is hampered in its goal by structural issues that impede international cooperation efforts for collective global peace and security. One of the issues examined in this essay are the adaptive failures of the UNSC in response to both global shifts in international relations philosophy and changes in power structure and politics. Another issue thatRead MoreCulture in Marketing Essay4606 Words   |  19 PagesThompson 4th Edition International Marketing Strategy Isobel Doole and Robin Lowe Social and Cultural Factors Social and cultural factors influence all aspects of consumer and buyer behaviour. 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The analysis includes reviews and an extensive research about: First the geography and global information to introduce the country; secondRead MorePak Us Relations7976 Words   |  32 Pagesof India, signed by Maharaja Hari Singh on 26 October 1947, was completely valid in terms of the Government of India Act (1935), Indian Independence Act (1947) and international law and was total and irrevocable. †¢ United Nations Security Council Resolution 1172 tacitly accepts Indias stand regarding all outstanding issues between India and Pakistan and urges the need to resolve the dispute through mutual dialogue and does not call for a plebiscite. †¢ United Nations Security Council ResolutionRead MoreErp Implementation at Hersheys: Case7289 Words   |  30 PagesITSY/0059 CO PY IBS Center for Management Research ERP Implementation Failure at Hershey Foods Corporation D O N O T This case was written by P. Indu, under the direction of Vivek Gupta, IBS Center for Management Research. It was compiled from published sources, and is intended to be used as a basis for class discussion rather than to illustrate either effective or ineffective handling of a management situation. 2008, IBS Center for Management Research. All rights reserved. To order copiesRead MoreErp Implementation at Hersheys: Case7278 Words   |  30 PagesITSY/0059 CO PY IBS Center for Management Research ERP Implementation Failure at Hershey Foods Corporation D O N O T This case was written by P. Indu, under the direction of Vivek Gupta, IBS Center for Management Research. It was compiled from published sources, and is intended to be used as a basis for class discussion rather than to illustrate either effective or ineffective handling of a management situation. 2008, IBS Center for Management Research. All rights

Discovery Essay - 758 Words

Discovery is uncovering what is not known. The core text ‘Away’ written by Michael Gow and related text The Pursuit of Happyness directed by Gabrielle Muccino simply implies that every significant discovery brings change, growth, and strong relationships. The characters that are present in these two texts face conflict, and learn how to overcome their problems through their support of family and friends. Therefore, they are able to evolve as a person and although the texts differ in their contexts, they both illustrate discovery as a product of self-actualisation, and an appreciation for our environment. ‘Away’ and The Pursuit of Happyness gives us an insight into how a character changes and grows as a person once they are faced with an†¦show more content†¦this part right here? This is called ‘happiness.’† after he had gained his stockbroker job. The long shot of his face conveys symbolism and creates an impact on the audience a s he realises how far he has come on his journey to the discovery of his job, which ultimately makes him content with his life, revealing how discovery is a product of hard work and diligence. The characters in both texts discover how strong their relationships are with their families. In the phrase, â€Å"You worry too much.† The emotive language is emphasising that Meg’s mother needs to give her comfort instead of condemnation. In Tom’s family, there is his mother and father, Harry and Vic. Tom always bonded with his family, but when he is faced with Leukaemia, he does not know how his parents will react. At the end of the play, Tom recites a speech from King Lear and he mentions, â€Å"Unburden’d crawl toward death.† This is a descriptive quote which conveys that Tom has finite time, and won’t have the happy ending of others. 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He not only found the firs t all ocean route from Europe to India but he also solidified Portugal asRead MoreInvention and Inlfuence of the Microscope Essay798 Words   |  4 Pages The topic for my essay is going to talking about Chemistry and Technology, and has a focused on the invention and influence on the microscope. Chemistry has helped people look at technology in a different way, such as by the way we use it and how easy it is to find data faster. Technology has also changed Chemistry several ways. Some examples are finding new viruses and finding cures to prevent diseases from spreading around the world and. The microscope has been a very important partRead MoreEnglish Essay on Uncle Tungsten866 Words   |  4 PagesHow Passion Drives the Romance for Science in the essay â€Å"Uncle Tungsten† by Oliver Sacks Oliver Sacks is a neurologist who is also known for being a storyteller  ¹. 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You could alsoRead Morepai discovery Essay895 Words   |  4 Pages In the movie, Whale Rider, there are great examples of Joseph Campbell’s article, Four Functions of Myth, which are: mystical myth, cosmological myth, social myth, and psychological myth. In the film, Whale Rider, Pai discovers her sense of self as she reinvents the Maori tribe’s creation myth to save the dying culture. The mystical myth in Whale Rider would be when she rode the whale. Pai is suppose to be the new chief in town, however, her grandfather, Koro, does not think a girl shouldRead More Age Of Discovery Essay939 Words   |  4 Pages What were the Effects of the Age of Discovery? nbsp;nbsp;nbsp;nbsp;nbsp;The Age of Exploration was a time of struggle and wealth for many European countries. The pursuit of a trade route to the Far East led many countries across the ocean, looking for the great spice cities that were rumored by Marco Polo. 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Essay on Athenian definition of democracy - 1213 Words

Discuss the Athenian definition of democracy. Is the city state the only kind of state in which true democracy can exist? What happens to democracy when it is applied to a society with a large dispersed population? What are other examples of democratic societies besides Athens? Compare and contrast Athenian democracy with American democracy. Is the United States a democracy in the classical sense of the word? nbsp;nbsp;nbsp;nbsp;nbsp;The ancient Greek word quot;demokratiaquot; was ambiguous. It met literally quot;people powerquot;. But who were the people to whom the power of the long? Was it all the people -all duly qualified citizens? Or only some of the people -- the masses? The Greek word demos could mean either. There is a†¦show more content†¦The Athenian oligarchs found it impossible to maintain themselves in power, after just a year democracy was restored. The restored Athenian democracy flourished stably and effectively for another 80 years. Finally, in 322, the kingdom of Macedon terminated one of the most successful experiments ever in citizen self-government. nbsp;nbsp;nbsp;nbsp;nbsp;The architects of the first democracies of the modern era in the United States claimed a line of descent from classical Greek demokratia - quot;government of the people by the peoplequot; as Abraham Lincoln put it. There are 3 major differences in the Greeks system of democracy and in the United States; scale, participation, and eligibility. nbsp;nbsp;nbsp;nbsp;nbsp;In reference to the scale there were no proper population censuses in ancient Athens, the most accurate guess today puts the total population of 4th century Athens at around 250,000, this includes men, women and children, the free and unfree, and enfranchised and disenfranchised. Of the 250,000 about 30,000 were fully paid citizens - the adult males of Athenian birth and full status. Of the 30,000 about 5000 might regularly attend one or more meetings of the popular assembly, of which there were at least 40 a year and Aristotles day. 6000 citizens were selected to fill the annual panel of potential jurymen who would staff the popular jury courts (a typical size of the jury was 501).Show MoreRelatedEssay about Platos Concept of Democracy and Justice643 Words   |  3 Pagesexamines the concept of democracy and justice. Thrasymachus, the Sophist declares that justice is the advantage of the stronger, whereas Socrates argues that justice is wisdom, something go od and desirable. According to this in Athenian times, a democracy could not survive with out a system of justice in place. This still holds true in the contemporary Western world. Throughout the dialogue of book one, Socrates, Cephalus, Polemarchus and Thrasymachus are trying to reach a definition of justice. CephalusRead MoreWhat are the Unique Traits of Athenian Democracy? Essay918 Words   |  4 Pages 29 September 2013 What are the Unique Traits of Athenian Democracy? There are several traits that make Athenian democracy unique not only in the ancient world but also in the modern world as well. For the first time in recorded history, citizens had a say in what laws were to govern them . Democracy was an unknown and alien concept in the ancient world, and Athenians knew that their political process was different in and they were intensely proud of it. â€Å"Our form of government does not enterRead MoreThe Founding Fathers Of The United States1705 Words   |  7 PagesBy definition, democracy is a type of political system in which all members share the same level of power, but it is also the framework for the government of multiple countries including the United States of America. Athenian democracy, created near 400 B.C. in Athens, Greece, was a direct system where participating citizens had the opportunity to vote directly on legislative and executive bills. 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Cash Flow Analysis of Woolworths LTD - Free Sample For Students

Question: Describe about the cash flow statement, cash flow ratios and building wealth of the shareholders of Woolworths Ltd company? Answer: Introduction: Each and every investor invests his hard earned money in the company in the hope that his investment will multiply and will result in a regular inflow of the income in the years to come. Every investor has to think about the growth in his investment when it comes to investing in a company. This report aims at discussing the cash flows of the company and the other topics such as the strategy involved by the company, the ways in which the wealth of the shareholders could be increased. About the company: Woolsworth is the Australian company that was founded in the year 1924 in Sydney. When the first store was opened up, the CEO of the company stated the following: Every man, woman and child needs a handy place where good things are cheap. This principle is important today as well. The company strives to meet the expectations of its customers and therefore, offer best possible convenience, value, range and quality to the 28 million customers. The company has more than 3000 stores across the country and New Zealand and deals in span food, liquor, petrol, general merchandise, home improvement and hotels. (Woolworthslimited.com.au, 2015) Cash flow statement: The IAS 7, statement of cash flows is the statement that is prepared by the companies as the part of the primary financial statements. The cash flows are divided into operating activities, investing activities and the financing activities. The operating activities are the activities from which the revenue is earned from the normal course of the business such as from the customers and the suppliers The investing activities are the activities of acquisition and disposal of the long term assets and other such investments are considered to be the equal to cash. The financing activities are the activities that alters the equity capital and the structure of borrowing of the company. (IAS, 2015) The following table shows the changes in the cash flows during the year: Particulars 2014 2013 % Change Normal or abnormal Receipts from customers 65851.8 63789.8 3.23% Receipts from tenants 39.9 47 -15.11% Abnormal Payments to suppliers and employees -60918 -59685 2.07% Interest and costs of finance paid -348 -476.7 -27.00% Abnormal Interest received 9.8 22.2 -55.86% Abnormal Income tax paid -1162.5 -977.3 18.95% Abnormal Net cash provided by operating activities 3472.7 2719.9 Proceeds from the sale of property, plant and equipment 181.7 100.3 81.16% Proceeds from the sale of property to the Shopping Centres Australasia Property Group 12.2 802.8 -98.48% Abnormal Payments for property, plant and equipment property development -519 -767.4 -32.37% Abnormal (Advances)/repayments of property related receivables -15.9 14.8 -207.43% Abnormal Payments for property, plant and equipment (excluding property development) -1321.5 -1136 16.33% Payments for intangible assets -42.3 -66.7 -36.58% Abnormal Proceeds from the sale of subsidiaries 37 105.8 -65.03% Abnormal Payments for the purchase of businesses -371.5 -235.4 57.82% Payments for the purchase of investments 0 -28 -100.00% Abnormal Dividends received 7.9 8.1 -2.47% Net cash used in investing activities -2031.4 -1201.7 Proceeds from the issue of equity securities 36.1 188.1 -80.81% Abnormal Proceeds from the issue of equity securities in subsidiary to non-controlling interest 183 230 -20.43% Abnormal Proceeds from external borrowings 7859.8 5974.4 31.56% Repayment of external borrowings -7927.1 -6501.8 21.92% Abnormal Dividends paid -1491.1 -1396.7 6.76% Dividends paid to non-controlling interests -32 -20.1 59.20% Movements in employee share plan loans -0.6 5.6 -110.71% Abnormal Net cash used in financing activities -1371.9 -1520.5 Net increase/(decrease) in cash and cash equivalents held 69.4 -2.2 -3254.55% Abnormal Effects of exchange rate changes on foreign currency held 4 6.2 -35.48% Abnormal Cash and cash equivalents at the beginning of the period 849.2 845.2 0.47% Abnormal Cash and cash equivalents at the end of the period 922.6 849.2 8.64% (Woolsworths Limited, 2015) The company has a tranche of $580 million that revolves around the Syndicate bank that has given the facility of the loan and which has matured in October, 2014. The facility during the year 2013 was undrawn. A further amount of US $100 million, which is fully hedged at AU$127 million tranche of the US $500 million US private placement is scheduled to be matured in April of the year 2015. This excess amount will be repaid using the cash flow that is surplus or the undrawn committed bank loan facilities. The free cash flows that were generated by the business, before the movement in the borrowings stood at $136.7 million after the dividend were paid off. The company acquired Ezibuy and the other capital expenditures indicated that the company had the ability of generating the strong cash flows when it was investing in the future growth as well. The company had the cash flows from the operating activities before the interest and tax and increased the same by 19.8% and were impacted by the timings of the creditors payments that were relative to the dates of the reporting. This excluded the cash flows from the operating activities before the interest and taxes and increased this by 4.3% on the normalised 52 week basis. The net interest that the company paid were $338.2 million for the entire year. The company sold many of its properties and this led to the reduction in the long term debt. The amounts of the taxes increased to $1162.5 million during the year and this was due to the change in the legislation of Australia that was effective from January 2014. This required the income tax instalments to be paid either monthly, quarterly. The cash was used in the activities of investments that ranged to $2031.4 million. The expenditure on property, planta and equipment were $1321.5 million which was higher than that of the prior year. The proceeds from the shares were $35.5 million which were lower than that of the previous year. (Woolsworths Limited, 2015) Cash flow ratios: Price/Cash Flow Ratio The price to cash flow ratio is the ratio that is used by the investors to evaluate the investment form the point of view of the shares of the company. This is the ratio that takes into account the cash flows and not the noncash items like depreciation. The formula for the same is by dividing the net cash flows from the operating activities by the common shares that are outstanding. (Financial ratios, 2015) Operating Cash flow / Sales Ratio This is the ratio that compares the operating cash flows of the company with its sales revenue. The more, the better it is for the company, it is the ability of the company to generate the cash from its sales it further shows the ability of the company to turn sales into cash and is always shown in %. (Financial ratios, 2015) Ratios 2014 2013 Free cash flow CFOA-capital expenditure 1,433.40 1,538.10 Cash flow coverage ratio 0.253856051 0.2176843 Operating cash flows 3,472.70 2,719.90 Total debt 13,679.80 12,494.70 Operating cash flows to sales ratio 0.056974154 0.0463561 Operating cash flows 3,472.70 2,719.90 Sales 60,952.20 58,674.10 Price to cash flow ratio 2.76 2.21 Operating cash flow-preferred dividend 3,472.70 2,719.90 Common shares outstanding 1,259.80 1,231.90 The ratios expressed above are quite healthy and have only shown an upward growth. Free cash flow: The free cash flow is positive which shows that the company has enough cash to meet the capital expenditures. The capital expenditure is required in order to keep the present level of the activity. (Accounting coach, 2015) Strategy of the company: The following is the focus areas of the company and is very well placed in terms of growth. The company had a very great access to the country of Africa and it soon became an opportunity for the retailers and there were a number of retailers that supported the development if the retail presence in these countries. The company also undertook the research that would increase the customer understanding of the ethical, environmental and the issues of the community. The company continues to strive and concentrate on the global economy and continues to invent new ways with which the operational efficiencies could be achieved and the cost of the businesses could be lowered. (Woolworthsholdings.co.za 2015) The fact that the supermarket of Australia, Woolsworth had lifted the annual earnings from its New Zealand Countdown stores to 4.2% of its widened margins. The pre-tax earnings of the company rose to about $309.8 million during the period of 52 weeks from $302.7 million. These figures show a very good sign and a good opportunity for the growth in the earnings and the profits aspects. (The National Business Review 2015) Building wealth of the shareholders: The company can increase the amounts of its borrowings and put that money in productive use and could also invest the money wisely. The company could either build the money for itself or could maximise the wealth of its shareholders. The maximisation of wealth is done by maximising the value of the shares that the shareholders hold. The following are few of the ways through which the wealth of the shareholders could be built. Building the credit: the company could plan the borrowings and build a reputation on the market and could grant an access to the larger sums of the money that is desirable loans when it comes to the terms of the wider range of the lenders. The greater access to the capital could help the company in strong expansion and also, allow the company to real wealth. Investing: the companies must invest in the real estate since that is the option that will help in the growth of the company. The company could alternatively invest in the mutual funds, insurance products. The companies owe the shareholders the responsibility of acting in their best interests and must invest only in the less risky options. Retained earnings: the company must always keep aside their retained earnings and use the borrowed funds for investing. (Small Business - Chron.com 2015) The following are the other way through which the wealth of the shareholders could be maximised: No management of the earnings and no provide of the guidance on earnings management Undertake the strategic decision of maximising the expected values even if it means to lower the near term earnings Making the acquisitions that could maximise the expected values even when the same meant to lower the near time earnings Owing the assets that would lead to the maximisation of the values The shareholders must be rewarded with the cash when there is no alternative course in which the money of the company could be invested The employees of the company must be rewarded for their long term hard work towards the company Provide the investors with the information that could add value to their decision. (Harvard Business Review 2006) Conclusion: The companys health is quite good and it is best that an investment be made in the company. Even when the company is still undergoing its consistent and is accompanied with a good operating performance, the share price of the company is still fluctuation with 20 % and the share price ranges from over the last 12 months. The main distraction for the company are the losses from the masters roll out. The company has a very strong growth in the years to come and is expected to continue with the varying returns that may extend to about 10% and is based upon the current profit estimates. The financial results of the company show that the company is quite stable and have also reported that there is an increase in the revenue by about 6% and were matched by the growth in the earnings of 6%. The dividend growth in the share was 5% which was the sole result of the shares on issue. The operating performance of the company can be predicted with certainty and it would be fair to suggest that the company has a very bright future. The following is the fluctuating share price of the company. Woolworths Limited share price (Clime Asset Management 2014) References: AccountingCoach.com, 2015. 'Financial Ratios - Statement of Cash Flows | Accounting coach'. https://www.accountingcoach.com/financial-ratios/explanation/4. Clime Asset Management, 2014. 'Why You Should Keep Woolworths In Stock - Clime Asset Management'. https://www.clime.com.au/latest-news/keep-woolworths-stock/. Digital, Buynary. 2015. 'WOOLWORTHS HOLDINGS LIMITED'. Woolworthsholdings.Co.Za. https://www.woolworthsholdings.co.za/default.asp. Harvard Business Review, 2006. 'Ten Ways to Create Shareholder Value'. https://hbr.org/2006/09/ten-ways-to-create-shareholder-value. Iasplus.com, 2015. 'IAS 7 Statement of Cash Flows'. https://www.iasplus.com/en/standards/ias/ias7. Moneyweb.co.za, 2015. 'The Investment Case Woolworths Holdings Ltd - 101: For Beginners | Money web'. https://www.moneyweb.co.za/moneyweb-101-for-beginners/the-investment-case--woolworths-holdings-ltd. Readyratios.com, 2015. 'Operating Cash Flow / Sales Ratio'. https://www.readyratios.com/reference/cashflow/operating_cash_flow_sales_ratio.html. Readyratios.com, 2015. 'Price/Cash Flow Ratio'. https://www.readyratios.com/reference/cashflow/price_cash_flow_ratio.html. Small Business - Chron.com, 2015. 'Strategies Methods Corporations Use To Maximize Wealth'. https://smallbusiness.chron.com/strategies-methods-corporations-use-maximize-wealth-3958.html. The National Business Review, 2015. 'Woolworths' NZ Supermarkets Lift Annual Earnings 4.2% in 'Subdued' Conditions'. https://www.nbr.co.nz/article/woolworths-nz-supermarkets-lift-annual-earnings-42-subdued-conditions-bd-161642. Woolworthslimited.com.au, (2015). Annual Report 2013 | Woolworths Limited 2013 Annual Report. [Online] Available at: https://www.woolworthslimited.com.au/annualreport/2013/ [Accessed 24 Jan. 2015]. Woolworthslimited.com.au, (2015). Who We Are - Woolworths Limited. [Online] Available at: https://www.woolworthslimited.com.au/page/Who_We_Are/ [Accessed 24 Jan. 2015]. www.woolworthslimited.com.au, (2015). Annual report 2014. [Online] Available at: https://www.woolworthslimited.com.au/annualreport/2014/files/Woolworths_Annual_Report_2014.pdf [Accessed 24 Jan. 2015].