Breathing underwater Essay Example | Topics and Well Written Essays - 1000 words

Breathing underwater - Essay Example He had it all – a rich family, plenty of money, a good school and classmates and his beautiful girlfriend Caitlin. He was also popular for being one of the top athletes and students of his school. The author Alexandra Flinn, had undertaken extensive research on the topic of batterers by taking into consideration the different counseling and anger control programs given for such people. The author had always been working with victims of domestic violence and the perpetrators of such crimes. From a literary standpoint, she took the liberty of presenting this incredibly touching story from the viewpoint of the abuser. Alexandra Flinn focuses on the theme of violence within the framework of a love relationship shared between two teenagers, Nick and Caitlin. As the story unfolds, the author vividly explains how love had turned to violence which finally snuffed out a beautiful relationship. She also gives us a clear picture how each made use of the other to get what they needed for the moment. Nick came from an affluent family but did not experience a mother’s love. Moreover, he had a father who was violent and was never there when Nick needed him most. Therefore, Nick craved for love and affection and someone to listen to his hopes and fears. This need was satisfied in the form of his girlfriend Caitlin whom he loved a lot. Caitlin too loved Nick but at the same time got whatever she wanted from him. Though she catered to his whims and fancies, she stood her ground whenever the need arose. As time passed, Nick gradually started acting jealous and displaying violent behavior. He badly needed to release the pressure he faced with his father on the home front and uses Caitlin in an abusive manner to get rid of his pent up feelings. The novel opens with a court scene where his girlfriend Caitlin is seen testifying against him for slapping her. Nick had loved Caitlin for she was smart and beautiful and she loved Nick too. But all that changed after she

Southwest and United Essay Example | Topics and Well Written Essays - 3000 words

Southwest and United - Essay Example This report provides an insightful study and a comparative analysis of the two companies Southwest airlines and United airlines. As both the companies belong to the same industry, this report has been devised with a consideration to compare their financial performance with the help of the annual reports for the year 2005. The fact that the United airlines filed for bankruptcy in the year 2002 is greatly evident in the current financial position of the company. This report evaluates the factors as to the differences in the financial performance of the two companies. The financial analysis in this report provides the detailed comparison of both the companies' financial position and performance based on the data obtained from the companies' financial statements with respect to profitability, liquidity, solvency and investment. It first of all presents a ratio analysis and then identifies major factors that have precipitated the different results for the two countries. Ratio analysis is the pre-eminent technique to evaluate a company's performance and figure out major problems (Meigs & Meigs). Riahi-Belkaoui propounds that financial ratios serve the analysts in making the information in financial statements interpretable for the various users of financial statements. In the same vein, this paper will assess and analyse the financial position and performance of the two companies Southwest airlines and United airlines with the help of a broad array of financial ratios using financial data available from the two companies' annual reports. Profitability Analysis Profitability analysis is the first step in evaluating any company's financial position. Most of the financial statement users happen to be interested in knowing the potency of a company in terms of enhancing its ability to earn profit for the stakeholders. Riahi-Belkaoui says, "the profitability ratios portray ability of the firm to efficiently use the capital committed by stockholders and lenders to generate revenues in excess of expenses" (11). The analysis to assess the profitability of Southwest and United airlines has been done with the help of following ratios. Ratios Southwest United Operating Profit Margin 10.81% (1.26%) Net Profit Margin 11.52% (121.87%) Return on Capital Employed 12.28% (1.13%) Return on Assets 3.85% (109.48%) Mcmenamin says that the Operating Profit Margin Percentage evaluates the percentage of profit earned by a company on sales after the production and distribution activities. It reveals how well the company manages its expenses so as to attain maximum profit out of its total sales for its shareholders. Southwest's operating profit ratio of 10.81% reflects that the company loses about 90% of its operating revenues in meeting its various operating expenses. United airlines on the other hand, fails to manage its operating expenses that leads the company towards operating loss of 1.26%. Despite the fact that the company's operating revenue for the year 2005 is much greater than that of the Southwest, it fails to retain it as profit for its shareholders. The Net Profit margin shows what percentage of profit a company earns on its sales. It reveals the profit retained by a company after accounting