With Practice

With Practice I once took the AWAI course for publicists. You know the one. Its where they talk around six-figure salary from copywriting and how to procure some genuine bucks once you take their course. They requested that I be a subsidiary, and I did it for quite a while, yet one condition was that I get a duplicate of the main course to consider. Truly, it was a genuine course. The counsel was sound. I supported it for quite a while. Probably the most straightforward exercise in the course, in any case, astonished me. They encouraged to just duplicate down existing letters utilized in business battles, composed I sensed that I was duplicating my moms cursive composition as a kid. Id read a line, at that point compose it. Peruse a different line, at that point compose it. The rationale was that there is power in muscle memory. At the point when we rehash something, we hold it in our brains. All things considered, we practice sports again and again to take care of business. Sewing, running, painting, singing, whatever it is, the more werepeat the drills, the closer we get to carrying out the responsibility well. Utilizing that hypothesis, you can duplicate incredible pages of composing Before you holler written falsification, I guarantee you that the activity doesn't imply that you duplicate the work into your own story. Furthermore, it doesn't imply that youll incidentally let out three passages of JK Rowlings words into your story and not know it. Butyou will retain a portion of her procedures. Greg Digneo composed a post on Boost Blog Traffic a week ago called The Brain-Dead Simple yet Astonishingly Effective Way to Become aâ Better Writer. Envision how my temples rose when I saw this blog entry advising different bloggers to duplicate extraordinary blog entries to figure out how toâ ace blogging. ( http://boostblogtraffic.com/better-author/) What I discovered captivating in Gregs post, notwithstanding, was that Picasso figured out how to paint so well You figure out how to compose without so much inactive voice.You figure out how to compose more colorfully.You figure out how to write in a specific action word tense better.You figure out how to compose a specific perspective better.You figure out how to enhance your sentence structure better.And the rundown continues forever Dont need to duplicate the pages verbatim? At that point read them again and again. Your brain is a sensational wipe. It ingests. It realizes when you dont think its learning. Make yourself read incredible works, over and over, and the aptitudes sink in. Or on the other hand you could work on keeping in touch with them, imagining youre in the brain of an incredible creator, trusting a portion of that enchantment bogs off on you.

Effects of re-education on poor hand washing Essay

Impacts of re-instruction on poor hand washing - Essay Example strategies have been started to enroll the contribution of the social insurance suppliers in medical clinic setting and locally situated consideration by relatives of the patient. Mindfulness creation through training stays a basic methodology in managing this issue as the watched pattern has been seen as ascribed to deficient data on strategy and noteworthiness of the activity. In spite of the fact that the medicinal services offices the executives realizes that hand cleanliness is instrumental in lessening emergency clinic related contamination, there has been constrained training effort pointed towards the attendants and patient’s family members. It is along these lines imperative to take note of that re-instruction remains the fitting measure in enhancing the frequencies of medical clinic gained contaminations (Filetoth, 2002). Hand cleanliness re-instruction ought to be led by empowering hand washing by medicinal services laborers before observing patients, after contact with natural liquids, before intrusive methods, and in the wake of evacuating gloves. The expanding occurrence of clinic obtained disease has raised concerns and requires more consideration through instruction available cleanliness. Despite the fact that the data is accessible in emergency clinics, there has been noteworthy numbness and carelessness by the medical attendants towards appropriate hand cleanliness as a moderation measure. It is hence basic to underline the need to build up sound instruction program to improve amount and quality (fulfillment of hand scouring and drying time) of hand cleanliness. Thorough examination of the discoveries on the endeavors towards hand cleanliness frames the premise of finding out the effect of training on instances of emergency clinic obtained contaminations. The point of the hand cleanliness arrangement through washing is to underscore building or fortifying limit with the goal that hand cleanliness improvement is viewed as and turns into an incorporated part of a more extensive Hospital Acquired Infection counteraction technique. Poor hand washing is liable for complex patient condition as it isn't represented during determination as it

Narrative Analysis Essay Samples - How to Write an Effective One

Narrative Analysis Essay Samples - How to Write an Effective OneNarrative analysis essay samples are often considered to be helpful in evaluating your own writing. However, there are times when these types of essays can be frustrating.For example, say you are taking a difficult course in high school and are having trouble getting through the topic of your particular essay. What you should do is write an essay that is easier to comprehend, and choose a narrative analysis essay sample that will help you write a more successful essay. This will make it much easier for you to finish the piece.There are many types of essays that are on writing assignments at various universities. However, a lot of students are not sure what to write about when they are assigned a specific essay. For example, they may be asked to write about their favourite subject, but it may not be the most appropriate topic for that particular assignment. Even if they do their best, they may not be able to write a well- written essay.They should take the time to write a 'mini-essay' about their favourite subject. The idea is to write about things that interest them. When you read a sample of a narrative essay, make sure you understand what the essay is about, and how it will contribute to the overall theme of the class. You can try to start writing the essay, but do not want to rush through it.There are many different ways to go about writing an essay, however you should not have any problem. All you need to do is write a very basic outline of the topic. Once you have finished your outline, you can begin writing the story, and then you can go back and revise as needed.Many people who are having trouble with their narrative analysis essay choose to hire an essay editor to help them. An editor is someone who will help you determine the focus of the essay, and how much of it you should include.When you hire an editor, you want to make sure that they are going to be consistent with the way you write yo ur essay. Most people who write good essays choose to hire an editor that does the same thing. If they have an editor that is inconsistent with your writing style, it can get frustrating.In order to avoid such problems, you should look for narrative analysis essay samples that are consistent with your style. Once you have completed your essay, you should go back and edit your essay to make sure it is up to par. After you are done, you should also try to learn from the essay as much as possible.

A Brief History of the Tower of London

If you watch a British entertainer on their home soil make a joke about the Royal Family, youll probably see them follow it up with a quip like oh, they’ll take me to the Tower! They dont need to say which tower. Everyone growing up in the mainstreams of British culture hears about The Tower, a building as famous and central to the national myths of England as the White House is to the myths of the United States. Built on the north bank of the River Thames in London and once a home of royalty, a jail for prisoners, a site for executions and a storehouse for an army, the Tower of London now contains the Crown Jewels, guardians nicknamed Beefeaters (they arent keen on the name) and legend securing ravens. Dont be confused by the name: the Tower of London is actually a huge castle-complex formed by centuries of addition and alteration. Described simply, the nine hundred-year-old White Tower forms a core surrounded, in concentric squares, by two sets of powerful walls. Studded with towers and bastions, these walls enclose two inner areas called wards that are full of smaller buildings. This is the story of its origins, creation and the near continual development which has kept it at the center of an, albeit changing, national focus for nearly a millenia, a rich and bloody history that easily attracts over two million visitors every year. Origins of the Tower of London While the Tower of London as we know it was built in the eleventh century, the history of fortification on the site stretches back into Roman times, when stone and wooden structures were built and marshland reclaimed from the Thames. A massive wall was created for defence, and this anchored the later Tower. However, the Roman fortifications declined after the Romans left England. Many Roman structures had their stones robbed away for use in later buildings (finding these Roman remains in other structures is a good source of evidence and very rewarding), and what remained in London was likely foundations. Williams Stronghold When William I successfully conquered England in 1066 he ordered the construction of a castle in London, using the site of the old Roman fortifications as a base. In 1077 he added to this stronghold by ordering the construction of a huge tower, the Tower of London itself. William died before it was completed in 1100. William needed a large tower partly for protection: he was an invader attempting to take over a whole kingdom, one which needed pacification before it would accept him and his children. While London seems to have been made safe quite quickly, William had to engage in a campaign of destruction in the north, the Harrying, to secure that. However, the Tower was useful in a second way: the projection of royal power wasnt just about walls to hide in, it was about showing status, wealth and strength, and a large stone structure that dominated its surroundings did just that. The Tower of London as Royal Castle Over the next few centuries monarchs added ever more fortifications, including walls, halls and other towers, to an increasingly complex structure which became referred to as The Tower of London. The central tower became known as the ‘White Tower’ after it was whitewashed. On the one hand, every successive monarch needed to build here to demonstrate their own wealth and ambition. On the other hand, several monarchs had need to shelter behind these imposing walls due to conflicts with their rivals (sometimes their own siblings), so the castle remained nationally important and a military keystone in controlling England. From Royalty to Artillery During the Tudor period the use of the Tower began to change, with visits from the monarch declining, but with many important prisoners held there and an increase in the use of the complex as a storehouse for the nation’s artillery. The number of major modifications began to decline, although some were spurred on by fire and naval threats, until changes in warfare meant the Tower became less important as an artillery base. It wasnt that the Tower was any less formidable to the type of people it had been built to defend, but that gunpowder and artillery meant its walls were now vulnerable to new technology, and defences had to take markedly different forms. Most castles suffered a decline in military importance, and instead transformed into new uses. But monarchs were looking for different sorts of accommodation now, palaces, not cold, draughty castles, so visits fell. Prisoners, however, did not require luxury. The Tower of London as National Treasure As the military and government use of the Tower declined, parts were opened up to the general public, until the Tower evolved into the landmark it is today, welcoming over two million visitors annually. Ive been myself, and its a striking place to spend time and muse on the history its seen. It can get crowded though! More on the Tower of London The Tower of London Ravens: Ravens are kept at the Tower of London, in part to fulfill the demands of an old superstition†¦ this article explains why.The Beefeaters / Yeoman Warders: The Tower of London is guarded by people called Yeoman Warders, but they’re better known by a nickname: the Beefeaters. Visitors to the Tower should keep an eye out for, what by modern standards, are their unusual uniforms.

Leadership - 756 Words

TEAM LEADERSHIP MODEL 2 The firm at Hernandez and Associates are faced with a challenge to adapt to changes within their organization. The problems exist in implementing new responsibilities and expanding based on the individual client’s needs. Marco Hernandez, as a leader is faced with the responsibility to implement this change. The leader’s main job is to determine the team’s needs and take care of them (Hughes, Ginnett, Curphy, 2012). Team effectiveness is the underlying driver for a successful organization. By identifying certain process problems in teams, leaders can use the Team Leadership Model to diagnose appropriate leverage points for action. Suggestion of the TLM allows leaders to focus effort†¦show more content†¦would be desirable and plus to implement reasonable measures of team effectiveness that can be applied across teams and tasks in order to ensure the outputs of team meets its standards of quality, and timeliness of the people who will use it. Mr. Hernandez can enhance the group experience even further with his current team, by developing growth and personal well-being of the individuals. This can lead better results and consistent innovative progress. The leader can directly influence other inputs to create conditions for effective teamwork (Hughes, Ginnett, Curphy, 2012). The leaders job is to create the conditions for the team to be effective. By designing or redesigning input stage variables at the individual, organizational, and team design levels. The support of the team depends on gathering resources and providing recognition. By evaluating the environment through performance indicators and determining its impact on the organization. The key to success is sharing information with the team. By modeling a range of authority behaviors in the early stages effective leaders have laid the groundwork for continuing expectations (Hughes, Ginnett, Curphy, 2012) The goals for the team in relationship to outputs need to focus on meeting the expectation and satisfaction of their clients. Mr. Hernandez needs to establish methods to make the team even more effective than it already is. It is desirable for the leader to assess the teams’ workShow MoreRelatedThe Leadership Of Leadership And Leadership842 Words   |  4 Pagesideals of leadership, I met with two respected and admired school leaders: the Assistant Principal/Dean of Curriculum, and the Athletic Director. I chose these two school leaders because I wanted to gain an understanding of leadership from two diverse perspectives. I am thankful for the opportunity to hear from two different types of leaders, who ultimately share a lot of the same visions for my school and for leadership in general. While both subjects shared a similar definition of leadership, theirRead MoreLeadership And Leadership Of Leadership1711 Words   |  7 Pages7. Facilitative Leadership Facilitative leadership is dependent on quantities and outcomes – not a skill, though it takes much skill to master. The efficiency of a group is directly related to the effectiveness of its process. If the group is high operational, the facilitative leader uses a light hand on the procedure. 8. Laissez-faire Leadership Laissez-faire leadership gives expert to workers. According to AZ central, sections or subordinates are acceptable to work as they choose with nominal.Read MoreLeadership : Leadership And Leadership1605 Words   |  7 PagesLeadership Examined There have been many great leaders down through history. Leaders that have influenced change throughout many aspects of society. Great leaders have great influence. The effectiveness of a leader is determined by his leadership style. 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Leadership is â€Å"the behavior of an individual . . . directing the activities of a group toward a shared goal† (Hemphill Coons, (1957). p. 7). †¢ Leadership is â€Å"the influential increment over and above mechanical compliance with the routine directives of the organization† (Katz Kahn, (1978). p. 528). †¢ Leadership is â€Å"the process of influencing the activities of an organized group toward goal achievement† (Rauch Behling, (1984). p. 46). †¢ â€Å"Leadership is about articulatingRead MoreLeadership : Leadership And Leadership1476 Words   |  6 PagesLeadership Effectiveness There are many different approaches to leadership, which can be dependent upon the task at hand. Some leaders are authoritative, making all the decisions for group members and allowing no space for error or input. There are those who may opt to take the President Obama approach with a more democratic leadership role, inviting the ideas of others and encouraging open communication and staff participation. 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Every followersRead MoreTransformational Leadership : Leadership And Leadership887 Words   |  4 PagesThe idea of leadership has transformed throughout the years to encompass varying aspects of leadership approaches, leadership types and the like. According to Summerfield (2014), C. F. Rauch and O. Behling, quote leadership as: Leadership is the process of influencing the activities of an organized group toward goal achievement. Given its broad definition, leadership is understood to have different meanings when applied to diverse situations. For example, there are different types of approaches toRead MoreOrganizational Leadership : Leadership And Leadership1568 Words   |  7 PagesConceptualizing Leadership Leadership is different in the eyes of each and every individual. What one person considers great leadership may be viewed by another as too demanding. Ultimately, time, place, situation, and people involved are considered some of the view variables for which type of leadership will be most effective. Through taking the Gallup Strengths Finder survey, I have been able to cement some of my top strengths and see how they come into play in my daily life. Learning about strengths

Stereotypical Portrayal Of Gender Roles - 1841 Words

Stereotypical Gender Roles Gender roles are norms that are expected from men and women. These norms were mainly established after World War II, late 1940s to mid-1950s, when all the men returned from the war and resumed working the jobs they had left in order to join the army and the majority of the women became home care providers, while some started working jobs, such as teachers, secretaries etc†¦. Today, although this is a different era, people are still fixated on the norms that emerged through the previous eras turning them into stereotypes. A stereotype is a fixated idea about a particular person or a thing. An article by Holly Brewer called the â€Å"List of Gender Stereotypes† gives the readers an indication of some of the stereotypes that are still believed to exist and used to describe gender roles today. After such norms arose in the 1950s, multiple filmmakers adapted this idea and conveyed it into their films. One of the biggest portrayal of gender roles was depicted by Alfred Hitchcoc k in his 1954 film, Rear Window. Although the main plot of the movie revolves around the main character’s, L.B. â€Å"Jeff† Jefferies, attempt to solve a murder; the director successfully manages to illustrate the idea of gender roles stereotypes that had emerged during that era through his style of making this film, which is broken down into four categories. Hitchcock uses his editing, mise-en-scene, sound, and cinematographic style to show the stereotypical gender roles in this movie.Show MoreRelatedPortrayal Of Gender Stereotypes Of Children s Television Commercials1639 Words   |  7 Pages Portrayal of Gender Stereotypes in Children’s Television Commercials. Liuyi Bian University of Florida Abstract The purpose of this study was to examine the differences in gender portrayal in children’s television commercials. 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Whether it is in print culture or in public culture African American women have continuously protested the treatment of African Americans and women in America. Yet, the presence of women (especially African American women) was not welcomed in America’s public domain. In fact, it deviated from acceptable gender roles. Women on the public stage receiving spotlight for their

Management Commentary Effectiveness

Questions: Task 1Critically evaluate the effectiveness of management commentary, such as Strategic Reports, in helping users to get a better and clearer understanding of an entitys past performance and future prospects. Task 2Critically analyse, from an investors viewpoint, Cineworlds revenue generated, profit or loss earned and earnings per share. Answers: Task 1 Strategic Reports Introduction The strategic report is prepared for Cineworld Group plc. The utility of strategic reports can be explained in relation to Cineworld Group plc. Cineworld Group plc is a group of cinema chain, which operates in Ireland, United Kingdom and Jersey. The cinema chain group is lead by Anthony Bloom, Chairman of the group and Moshe Greidinger, Chief Executive of the group and is headquartered in London in United Kingdom. Thus, taking this company into account the usage of strategic reports is explained from annual reports of the company for the year 2013. As per the strategic reports presented by the Directors of the company for the financial year 2013, the principal activities of the business are explained and reviewed. The main strategy of the company is to give the customers the prime importance, provide them with a great experience, and improve the overall efficiencies and effectiveness and to maintain the growth of the estate. The revenue of the Group, which includes the Picturehouse b rand, is 406.1 million in the financial year 2013, the net profit before tax of the Group, which includes the Picturehouse brand, is 30.9 million in the financial year 2013 and the EPS of the Group is 22.6 p in the financial year 2013 (Cineworld-plc.production.investis.com, 2015). Aims of Strategic Reports The Financial Reporting Council aims to promote the quality of corporate reporting and governance. FRC strongly believes that the entities should be encouraged to prepare a good quality strategic report. This strategic report will provide the stakeholders with a meaningful and holistic picture of the entitys business strategy, model, performance, development, future prospects and position. Stakeholders generally include the owners, shareholders, investors, creditors, suppliers and the public in general, who are essential for the entity to achieve its aims and objectives (Adair, 2011). Purpose of Strategic Reports The strategic report is prepared as per the guidance of the FRC. The purpose of the strategic report is to provide the shareholders with specific information about the company, which will help the shareholders, analyze the performance of the directors of the company related to exercising their duty of achieving successful outcome for the company. In the strategic report, the collective view of the directors is reflected. The financial statements are complemented by the information available in the strategic report. Strategic report complements the financial report by providing the information about the entitys business and its performance, development and overall financial position, which generally are not reported in the financial statements. This information available in the strategic reports help the shareholders evaluate the past results and based on it they assess the future prospects. The strategic reports also help in providing more information about the amounts recorded in th e financial statements and provide explanation about the events and conditions, which will shape the information given in the financial reports (Barrow, 2011). Materiality of Strategic Reports The annual report and more importantly the strategic report should contain the information, which is important for the shareholders. So, when the financial information whose misrepresentation or omission can adversely affect the financial decisions of the shareholders then that is known as the material information. In this context, the concept of materiality can be explained on basis of its magnitude. The materiality is assessed for the strategic report and the review should be made annually to ensure that the information given in the strategic report have the materiality in relation to the constant change in the economic and social environment (Berk and DeMarzo, 2011). Communication Principles of Strategic Reports The communication principles of the strategic report are important in the sense because it helps in guiding the qualitative characteristics. The qualitative characteristics given in the strategic reports of the company are- It should be balanced, fair and understandable.It should show the negative and positive aspects of the performance, position, development, future prospects and results of the company. The information given in the strategic reports should be unbiased and open. This will prevent the misleading of information to the shareholders. The report should be simple and understandable. This means that the report should consist of simple languages and all financial jargons should be minimized as possible (Bratton and Brudney, 2012). In order to improve its presentation the report may include the use of graphical, pictorial and tabular methods to represent the financial information better. The strategic report should be concise as well as comprehensive. Comprehensiveness generally focuses on including that information in the strategic reports, which will help the shareholders understand the financial performance and position of the company. It suggests that it is not necessary to include all the information and instead stock to the relevant information (Brealey, Myers and Marcus, 2012). Conciseness on the other hand focuses on including and providing all the information through efficient communication methods. The orientation in the strategic report should be more forward looking. The information provided in the strategic report should be in context to the entitys performance. The disclosures of the information should be made in connection to the regulatory requirements and the informations nature. In addition, the presentation and structure of the strategic reports should be assessed annually in order to maintain that the objectives of the company could be meeting in an effective and efficient manner. The annual report and its content should also be annually reviewed for maintaining continuous relevance (Cineworldplc.com, 2015). Objectives of Financial Reporting- The total revenue of the Group, which includes the Picturehouse brand, is 406.1 million in the financial year 2013, which is 13.2% higher than that of 358.7 million in 2012. The total revenue or sales revenue is calculated for the past 52 weeks. The total earnings before interest, tax, depreciation and amortization or EBITDA of the Group, which includes the Picturehouse brand, is 72.3 million, which is 8.1% higher than that of 66.9 million in 2012. The total EBITDA is calculated for the past 52 weeks. The adjusted pro-forma profit before tax of the Group is 44.7 million in the financial year 2013, which is 10.4% higher than that of 40.5 million in 2012. Pro-forma profit before tax is calculated for the past 52 weeks (Hargreaves Lansdown, 2015). The net profit before tax of the Group, which includes the Picturehouse brand, is 30.9 million in the financial year 2013, which is 19.3% lower than that of 38.3 million in 2012. The net profit before tax is calculated for the past 52 weeks (Hillier, 2013). Some other objectives are- The market share of the box office of the Group in Ireland and UK is 27.4% in 2013, which is higher than of 26.4% in 2012. The market share of Cineworld Cinemas increased by 0.7 percentage points i.e. in 2012 it was 24.7% and in 2013, it was 25.4%. As per the proà ¢Ã¢â€š ¬Ã¢â‚¬Ëœforma basis, the Group admissions increased by 1.4% as compared to 2012. The average ticket price per admission increased to 3.2% i.e. in 2013 it became 5.43 as compared to 5.26 in 2012. The average retail spends per person also increased in 2013 to 1.83 as compared to 1.73 in 2012. As per the right issue a dividend of full year of 10.1p per share, it shows a growth of 6.3% in the cash dividend. Those shareholders whose rights constitute as the rights issue part made on 14 February 2014 enjoy this benefit (Hirt, Block and Danielsen, 2011). In addition, it opened nine new cinema halls in Wembley, ten new cinema halls in Gloucester Quay and reopened the Glasgow IMAX Science Centre as the new Cineworld Cinema. Previously the Group opened two new Starbucks outlets and in the year 2013, it opened nine more Starbucks outlets, which brought the total to 11 such outlets. On 10 January 2014, the Cineworld Group made an agreement with the Cinema City International N.V. or CCI, related to some cinema assets, which was finally completed on 27 February 2014 (Holden, 2012). Competitor Analysis Some of the competitors of CineWorld are Vue, Showcase, Empire, Odeon and Others. As per the total revenues earned by all the cinema halls, a pie chart is prepared. The total revenue earned by Cineword in 2013 is 29%, Vue in 2013 is 17%, Showcase in 2013 is 12%, Empire in 2013 is 20%, and Odeon in 2013 is 22%. Future Prospects As per the strategic reports, the success of the entertainment industry and more precisely of the Cineworld Group is based on good cinema slate in the coming years. Although in 2014 no 50m-plus films is slated for release but it has a quite a few good movies from famous franchisees, which is likely to generate the revenue according to that of 2013. Also major cinema hall chains in Ireland and UK are now using digital projection facility to its viewers. Cinema chain groups specially the Cineworld Group Plc. are seeking to increase their annual return from investment by increasing their flexibility in digital advertising, film scheduling and digital projection, which provides a wider opportunity by event cinema. The future prospects of Cineworld Group Plc. can be achieved by using its effective business model (Jordan, Westerfield and Ross, 2011). Business Model As per the business model, the films offered in the cinema for the viewers should be of better quality. As per the business model, the customers are delivered with better services by offering comfortable, clean, proper running facilities in a well-placed location. As per the business model, the Group is also generating revenue from other sources like screen advertising and retail sales. As per the business model, the Group also aims to provide better movie viewing experience to its customers to ensure repeat visits. This could be done by delivering a variety of films, retail offering as per the customers tastes and a good quality venue. Along with this, the group also provide membership initiatives and schemes to help in repeat visits (Fridson and Alvarez, 2011). The above business model can help Cineworld achieve its organizational and business objectives. Summary The study mainly focuses on the strategic report of the Cineworld Group. In the strategic report of the company, the stakeholders are provided with a meaningful and holistic picture of the entitys business strategy, model, performance, development, future prospects and position. Stakeholders of the company include the owners, shareholders, investors, creditors, suppliers and the public in general, who are essential for the entity to achieve its aims and objectives. Some of the highlights of the strategic report of the Cineworld Group includes the The total revenue of the Group, which includes the Picturehouse brand, is 406.1 million in the financial year 2013, which is 13.2% higher than that of 358.7 million in 2012. The net profit before tax of the Group, which includes the Picturehouse brand, is 30.9 million in the financial year 2013, which is 19.3% lower than that of 38.3 million in 2012. The market share of the box office of the Group in Ireland and UK is 27.4% in 2013, which is higher than of 26.4% in 2012. The average ticket price per admission increased to 3.2% i.e. in 2013 it became 5.43 as compared to 5.26 in 2012. As per the right issue a dividend of full year of 10.1p per share, it shows a growth of 6.3% in the cash dividend. Along with the financial performance of the company, its financial prospects of the company are also discussed. Task 2 Introduction The income statement of Cineworld is prepared and its detailed analysis is done. For analyzing the income statement of the company, Cineworld Group PLC., the accounting ratios is analyzed. From the ratio analysis, it can be understood that the operating income margin is increasing in 2013 as compared to 2012 and all other ratios are showing a decrease in the profitability and coverage position of the company group from 2012 to 2013 due to the increase in its operational expenses (Ross, Westerfield and Jordan, 2013). Therefore, the Group believes that although 50 million films will not be released in 2014, but some good movies from big franchisees will be released in 2014. This will help the company make huge revenue from its ticket sales, retail sales and screen advertising. The adjusted pro-forma diluted earnings per share or EPS of the Group is 22.6 p in the financial year 2013, which is 7.1% higher than that of 21.1 p in 2012. Pro-forma diluted earnings per share or EPS is calculated for the past 52 weeks. The diluted earnings per share or EPS of the Group are 13.8 p in the financial year 2013, which is 27.4% lower than that of 19 p in 2012. Diluted earnings per share or EPS are calculated for the past 52 weeks (Taillard, 2013). Income Statement The income statement of a company is known as the Statement of Profit or Loss and other Comprehensive Income. An income statement is the type of financial statement, which is used to show the total sales revenue earned by the company and the total expenses incurred in the carrying out the production process. The difference between the total revenue and the total cost is known as the net income earned during the financial year (Libby, Libby and Short, 2011). Cineworld Group PLC (CINE.L) Income Statement Annual Data All numbers in Millions Period Ending 26-Dec-13 27-Dec-12 Total Revenue 406.1 358.7 Cost of sales -293.3 -263.9 Gross Profit 112.8 94.8 Other operating income 0.5 0.3 Administrative expenses -75.8 -51.1 Operating profit 37.5 44 Analyzed between: Operating profit before depreciation, impairments, reversals of impairments and amortization, onerous lease and other non-recurring or non-cash property charges, transaction and reorganization costs, defined benefit pension scheme indexation gain, and refinancing costs 72.3 66.9 Depreciation and amortization -24 -21.5 Onerous leases and other non-recurring charges -0.7 -1.6 Impairments and reversals of impairments -2 -0.3 Other non-recurring income 2 Transaction and reorganization costs -8.1 -1.1 Defined benefit pension scheme past service costs -0.4 Finance income 0.3 0.3 Finance expenses -6.8 -6.9 Net change in fair value of cash flow hedges reclassified from equity 1 Net finance costs -6.5 -5.6 Share of loss of jointly controlled entities using equity accounting method, net of tax -0.1 -0.1 Profit on ordinary activities before tax 30.9 38.3 Tax charge on profit on ordinary activities -9.9 -10.8 Profit for the period attributable to equity holders of the Company 21 27.5 Basic earnings per share 14.0p 19.2p Diluted earnings per share 13.8p 19.2p For measuring the income statement of the company mainly, the profitability ratios are used. Some of the profitability ratios and other accounting ratios used here are- Gross Profit Ratio- This the ratio between the total gross incomes divided by the total sales revenue. It indicates the total sales percentage available for the cost of production and sales and the profit generated from the deduction of the cost from the sales. GP Ratio= Gross Income or Profit/ Total Revenue from Sales *100 Period Ending 26-Dec-13 27-Dec-12 Gross Profit 112.80 94.80 Total Revenue 406.10 358.70 Gross Profit Ratio 28% 26% The gross profit ratio of the company shows that with the increase in sales and gross income the gross profit margin has increased from 26% in 2012 to 28% in 2013 (Kensinger, 2011). Operating Profit Ratio- This the ratio between the total operating incomes divided by the total sales revenue. It indicates the total sales percentage available for the cost of production and operating expenses and the operating profit generated from the deduction of the administrative expenses and addition of the other incomes to the gross profit. OP Ratio= Gross Income or Profit/ Total Revenue from Sales *100 Period Ending 26-Dec-13 27-Dec-12 Operating Profit 37.50 44.00 Total Revenue 406.10 358.70 Operating Profit Ratio 9.23% 12.27% Unlike, gross profit margin, the operating profit margin is decreasing from 12.27% in 2012 to 9.23% in 2013. The main reason behind this fall in the operating profit margin is the comparatively higher increase in the administrative expenses (Lumby, 2011). Net Profit Ratio- This the ratio between the total net incomes divided by the total sales revenue. It indicates the profit per sales pound after all the required expenses are subtracted from the sales revenue. The net profit margin is used to measure the actual profit condition of the company. NP Ratio= Net Income or Profit/ Total Revenue from Sales *100 Period Ending 26-Dec-13 27-Dec-12 Net Profit 21.00 27.50 Total Revenue 406.10 358.70 Net Profit Ratio 5.17% 7.67% Like, the operating profit margin the net profit margin is also decreasing from 7.67% in 2012 to 5.17% in 2013. The main reduction in the net profit margin is because there is an increase in the overall value of all the expenses required to bear the sales operation (McGuigan and Moyer, 2012). Earnings per share- The net earnings per share are used to show the net profit after taxes on each of the outstanding shares of the companys common stocks. If the company instead of common stock has preferred stock then the preferred dividends should be subtracted from the net profit. As in this case, the earnings per share of the company group are available from the income statement given in the annual reports. Thus, the basic and diluted earnings per share are- EPS= Net Profit/ Total number of shares which are outstanding Period Ending 26-Dec-13 27-Dec-12 Basic earnings per share 14.0p 19.2p Diluted earnings per share 13.8p 19.2p AS from the above table, the EPS of the group is decreasing from 2012 to 2013. In 2012, the basic EPS was 19.2 p, which decreased to 14 p in 2013, and the diluted EPS was 19.2 p, which decreased to 13.8 p in 2013. The main reason behind the decrease in the EPS is the fall in the net profit of the Group for the year 2013 due to a high increase in the expenses (Moles, 2011). Interest Coverage Ratio- This kind of ratio is used to indicate the ability of the company to cover the interest that will be needed to be paid on the debt taken by the Group. The interest coverage ratio is useful to measure the efficiency of the company to pay its interest expenses from its profit. Interest Coverage Ratio=EBIT/ Interest Expenses Period Ending 26-Dec-13 27-Dec-12 EBIT 37.50 44.00 Interest Expenses 6.80 6.90 Interest Coverage Ratio 5.514705882 6.376811594 The interest coverage ratio of the Group has decreased from 6.38 times in 2012 to 5.51 times in 2013. The decrease in the interest coverage ratio is in connection with the decrease in the net profit of the company. A decreasing interest coverage ratio means that company is finding it difficult to cover its interest expenses from its net income for the year (Parrino, Kidwell and Bates, 2012). Return on Equity- The ROE is used to measure the profit percentage that the company group will earn on the shareholders equity. If preferred stock is the source of equity then the dividend is subtracted from the net profit. ROE=NPAT or net profit after tax/ Shareholders Equity Period Ending 26-Dec-13 27-Dec-12 Net Profit 21.00 27.50 Shareholders Equity 193.90 188.60 ROE 11% 15% The ROE of the company in 2013 was 11% and in 2012, it was 15%. The ROE of the group has decreased from 2012 to 2013, which resulted in less earnings of the company from its stockholders equity (Ramsden, 2011). Return on Assets- The ROA is used to measure the profit percentage that the company group will earn on the total assets. The total assets include the current assets and the fixed assets. ROA=NPAT or net profit after tax/ Total Assets Period Ending 31-Dec-13 31-Dec-12 Net Profit 21.00 27.50 Total Assets 486.90 477.80 ROA 4% 6% The ROA of the company in 2013 was 4% and in 2012, it was 6%. The ROE of the group has decreased from 2012 to 2013, which resulted in less earnings of the company from its total assets (Robin, 2011). Conclusion The profitability position of the company is explained using the profitability ratios, which shows that the company is successful in maintaining a stable profit growth. Some of the ratios used here are Gross Profit Ratio, operating profit ratio, net profit ratio, earnings per share, ROE and ROA. From the annual reports of Cineworld Group PLC, the income statements are considered for analyzing the Groups profitable structure and its overall financial performance. The income statements of the Group are analyzed by using the accounting ratios (Jain, Singh and Yadav, 2013). References Adair, T. (2011).Corporate finance demystified. New York: McGraw-Hill. Barrow, C. (2011).Practical financial management. London: Kogan Page. Berk, J. and DeMarzo, P. (2011).Corporate finance. Boston, MA: Prentice Hall. Bratton, W. and Brudney, V. (2012).Corporate finance. New York: Foundation Press. Brealey, R., Myers, S. and Marcus, A. (2012).Fundamentals of corporate finance. 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