Essay about Profile of Adolf Hitler (1889 -1945) - 774 Words

Profile of Adolf Hitler (1889 -1945) Family Background Adolf Hitler was born on April 20th 1889 in Braunau-am-Inn, Austria. The town is near to the Austro-German border, and his father, Alois, worked as a customs officer on the border crossing. His mother, Klara, had previously given birth to two other children by Alois, (Gustav and Ida) but they both died in their infancy. Adolf attended school from the age of six and the family lived in various villages around the town of Linz, east of Braunau. By this time Adolf had a younger brother, Edmund, but he only lived until the age of six. In 1896, Klara gave birth to Adolf s sister, Paula, who survived to outlive him. When his father†¦show more content†¦Army Career ----------- A penniless Hitler decided in 1913 to join the Austro-Hungarian army. However he failed the medical, and was promptly turned away. So he decided to move to Munich in the same year. At the outbreak of the First World War, in 1914, he volunteered for service in the German army and was accepted into the 16th Bavarian Reserve Infantry Regiment . Hitler loved the military life style, and the camaraderie between his fellow soldiers. He fought bravely through the war, and received the Iron Cross 2nd class and the Iron Cross 1st class for acts of true bravery. He wore the 1st class Iron Cross till his dying day. Ironically hiss officer who recommended Hitler for his Iron Cross was Jewish. Hitler was very lucky during the war and was never wounded seriously. However when the armistice was announced on November 11th 1918, Hitler was recovering from temporary blindness in hospital after a British gas attack. In December he returned to Munich, feeling betrayed by the government. Early Political Career ---------------------- Between December 1918 and March 1919 Hitler worked at a prisoner-of-war camp at Traunstein before returning again to Munich. Shortly after his return he witnessed a takeover bid by local Communists who seized power before being ousted by the army. After he gave evidenceShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesmen, women, and children in a decade that marked the nadir of recorded human history provided much of the impetus for a worldwide resurgence of human rights activism, agitation, and legislation that came to be centered in the United Nations after 1945. The two global wars that generated the myriad abuses of human rights, while also unleashing potent forces for the liberation of women and colonized peoples more generally, are analyzed in considerable detail in John Morrow’s wide-ranging essay

History And Advances Of The Christian Church Essay

During the course of Foundations of Reflection: God, my mission is to appreciate and learn the history and advances of the Christian Church. As students, we analyze cultural texts and describe meaningful events to develop an answer to â€Å"who,† â€Å"what,† and â€Å"why† there is a transcendent God. This composition will focus the historical-social context, ecclesial context, and modifications to the Church that occurred from three critical events; Fall of the Roman Empire, World War II, and the Celebration of the Holy Year by Pope John Paul II. The selected episodes are key in the history of the development of the church and provide insights of the church- politically, socially, and more importantly, religiously. The founding of Rome, today known as the â€Å"Eternal City,† was in 753 BC. The governmental hierarchy of early Rome was simple; governed by seven kings. Soon came transition because of heavy disputes in turn, the people of Rome gained power and ruled the city themselves. 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Investment Report of Gulf Cement Company †MyAssignmenthelp.com

Question: Discuss about the Investment Report of Gulf Cement Company. Answer: Introduction Gulf Cement Company is a company which is engaged in the manufacturing business of cement. The company operates in United Arab Emirates and also has major portion of the business there. The company is claimed to be the largest producer of cement in UAE and is estimated to have a production capacity of 2.5 million tons of cement which shows that the business is engaged in large scale production of cement. As per the requirement of the assignment, an analysis of ratio is to be done for the company on order to judge the financial performance of the company in comparison with the industry average (Delen, Kuzey Uyar, 2013). The different ratios are analysed on the basis of long-term debt paying ability ratio, profitability ratio, investor analysis. Long Term Debt Paying Ability Ratio Long-Term Debt Paying Ability ratio refers to the companys ability to meet the debts of the company. In other words, such types of ratios are associated with the debt servicing and paying capability of the company. The different ratios which are included in such category along with their respective industry average is given below: GCEM Average Ratios (4) ? Industrial Average ((1)+(2)+(3)+(5))/4 Status (Risky or Health?) 1- Times Interest Earned 13.439 64.294 Risky 2- Fixed Charge Coverage 13.439 64.294 Risky 3- Debit Ratio 0.145 0.382 Health 4- Debt/Equity Ratio 0.172 29.874 Health 5- Debt to Tangible Net Worth Ratio 0.172 29.884 Health 6- Operating Cash Flow/Total Debt 0.320 0.165 Risky Figure 1: (Table Showing Long-term Debt Paying Ability ratio and their Industry Averages) Source: (Created by the Author) Time Interest Earned: It is a ratio which measures the ability of the company to meet the interest requirements of the debt which is taken by the business (Fracassi, 2016). Another name for Times interest earned is interest coverage ratio. In the case of GCEM, the time interest earned is very low as compared to the companys average. The situation as shown in the table is risky for the company and hence the company needs to improve the ratio and avoid risks. Fixed Charge Coverage: This ratio is the measure of the ability of the firm to meet the fixed expenses of the business in an effective manner before incurring any interest expense and tax expenses. In general, it is more or less an extension of the Times Interest earned. As shown in the table above fixed charge coverage should be a bit higher and also close to the industry averages. The company however has a low fixed charge coverage which indicates that the company is unable to effectively meet the fixed expenses of the company. Debt Ratio: Debt ratio is the measure of the amount of debt capital which is used by the business in the capital structure of the company. In the case of the company the debt ratio is 0.145 which is much less than industry average. This is a favorable status as most business likes to keep their debt ratio to a minimum so as there is lower amount of risk in the business. Debt to Equity Ratio: The debt equity ratio of any company analyzes the capital structure of the company on the basis of which the company is operating. Debt equity ratio is an important indicator as to how the business is performing (Heikal, Khaddafi Ummah, 2014). In the case of the company, the debt equity ratio is much lower than the result which is depicted in the industry averages. It is considered from the perspective of the risks which are associated with debts the lower are the ratios the more favorable is the business. As per the table which is shown above the debt equity ratio is much less than the industry average and therefore it is considered to be favorable. Debt to Tangible net worth ratio: It is a measure of the level of creditors protection in case of insolvency of the business. In the above table it is shown that the debt to tangible net worth of the company is 0.172 which is lower than the industry average and it is showing a favorable result as per the concerns of the company. Operating Cash Flow/ total debt: This ratio depicts the relationship between the operating cash flow of the company and total debt of the company which is shown in the balance sheet of the company (Higgins, 2012). In the case of GCEM, the operating cash flow by total debt of the company is showing unfavorable results and the company needs to improve this ratio and make it favorable again. Profitability Ratio The profitability ratios of the company are the measure of the profitability of the company which can be related to gross profit, operating profit and net profit. The profitability ratio of the company also includes ratio like return on equity, return on assets and other significant ratios (Komala Nugroho, 2013). The profitability ratio of any company is considered to be important as they are most looked out for in the financial reports of the company. The table which depicts the profitability ratio along with the industry averages of the same for GCEM is given below: GCEM Average Ratios (4) ? Industrial Average ((1)+(2)+(3)+(5))/4 Status (Risky or Health?) 1-Net Profit Margin 0.050 4.236 Risky 2-Total Asset Turnover 0.435 0.326 Health 3-Return on Assets 0.021 0.069 Risky 4-Operating Income Margin 0.017 4.582 Risky 5-Operating Asset Turnover 0.966 1.495 Risky 6-Return on Operating Assets 0.004 2.248 Risky 7-DuPont Return on Operating Assets 0.004 2.248 Risky 8-Sales to Fixed Assets 0.800 0.661 Health 9-Return on Investment 0.038 0.114 Risky 10-Return on Total Equity 0.026 5.528 Risky 11-Return on Common Equity 0.038 0.436 Risky 12-Gross Profit Margin 0.077 0.296 Risky Figure 2: (Table showing Profitability ratio and their industry averages) Source: (Created by the Author) Net profit Margin: The net profit margin of the company measures the net profit which is earned by the company in relation to sales of the company (Agha, 2014). The net profit margin of the company as shown in the table above is very low as compared to the industry average of the company. This is not a good indicator for the company as the company needs to have a better net profit margin as it is one of the crucial financial and performance indicator of the company. Thus, as shown by the table above the results of the company is risky. Total Asset turnover ratio: The ratio measures the ability of the business to generate sales with the use of assets which the company has. The ratio basically establishes a relation between the sales and the total assets of the company (Delen, Kuzey Uyar, 2013). The asset turnover ratio of the company as shown in the table is more than the industry average and thus the results are favorable in nature. Return on assets: This refers to the profits which can be earned by the business by utilizing the assets of the company. The figure which is shown as the return of asset for the company is 0.21 which is much less than the industry results. The company needs to improve this ratio as it is one of the financial indicators which show whether the company is performing or not. Moreover, as shown in the table above it is unfavorable for the business to have such low return on assets. Operating Income Margin: The operating income margin of the company shows the relationship between the operating profits of the business and overall sales of the business. The operating profit is an extension of the net profit margin of the business. Similar to the results of net profit margin the operating profit margin is also lower than the industry average and is highly unfavorable for the business as indicated in the table above. Operating Asset turnover: The operating asset turnover ratio is an extension of total asset turnover ratio and as per the table the ratio is 0.966 which is much lower than the industry average and hence it is unfavorable. Return on operating assets: This ratio is also an extension of return on assets and measures the profit which can be earned by operating assets of the business. As per the table, the return on operating asset is very low as compared to industry average. Du-Pont Return on Operating assets: The ratio is similar to normal return from operating activities but the formula of Du-Pont is applied on the same. The table show that the result is lower than the industry average of the company and the results are same as the results of return on operating assets of the company. Sales to Fixed Assets: This ratio measures the relation between the sales of a company to the fixed assets of the company. The table shows that the result which is 0.800 which is more than industry average which shows a result of 0.661. Thus, the result of this ratio is favorable. Return on Investment: This is one of the most important indicators for performance measurement of the company. Return on investment measure the amount of profit which is generated from investment (Rehman Takumi, 2012). The return of investment of the company is low in comparison to industry average. The return on investment results of the company is showing unfavorable results (Area, 2014). Return on total equity: it represents the return on the total equity of the business which includes equity as well as preference form of capital (Kabajeh, Al Nuaimat Dahmash, 2012). The result which is depicted in the table show that the results are unfavorable in comparison to industry averages. Return on Common equity: In this case the return from equity shares are only considered and the results show that the company is having unfavorable return on common equity. Gross Margin: The gross margin of the company also depicts similar results as the net profit margin of the company which is unfavorable (Verma et al., 2016). Investor Analysis This measures the ratios which are useful for investors of the company and they are portrayed in a table below: GCEM Average Ratios (4) ? Industrial Average ((1)+(2)+(3)+(5))/4 Status (Risky or Health?) 1-Degree of Financial Leverage 0.948 0.966 Health 2- All-Inclusive Degree of Financial Leverage 0.460 0.723 Health 3- Earnings per Share 0.038 0.379 Risky 4- Price/Earnings Ratio 0.000 0.000 5- Percentage of Earnings Retained 1.314 0.469 Risky 6- Dividend Payout -0.314 0.531 Health 7- Dividend Yield 0.000 0.000 8- Book Value per Share 1.000 0.827 Risky 9- Materiality of Options 0.000 0.000 Figure 3: (Table Showing Investor analysis ratio and their industry average) Source: (Created by the Author) Degree of Financial leverage: The financial leverage is the measure of the firms debt in the capital structure (Ozdagli, 2012). As shown in the table above the financial the results of the ratio is lower than the industry average which is favorable in nature. All inclusive degree of Financial leverage: This ratio is also an extension of the financial leverage of the business and the results which are depicted in the table after comparison is made with the industry average is favorable. EPS: The earning per share of the business is lower than the industry average as shown in the table which is a matter of concern for the company as it is one of the most important indicators of the performance of the company. Percentage of earning retained: This ratio depicts the percentage of retained earnings which the company has been able to save. The table depicts that the retained earnings of the company is more than the industry averages. Dividend Payout ratio: The dividend payout ratio of the company as shown in the table is unfavorable in comparison to the industry averages (Ouma, 2012). Book value per Share: The book value of shares as shown in the table above is more than the industry average and as depicted it is risky for the business. Bankruptcy Prediction (Z score) Altmans Z Score which is used in business can be used by companies in order to predict bankruptcy in the next tow years or not. The formula which is used for the purpose of calculations can be derived from the income statement and balance sheet of the company (Altman et al., 2014). The results of the Z score is obtained with the help of five major ratio of the business which are liquidity, solvency, profitability, leverage and also the probability that he company might be headed towards insolvency (Altman et al., 2017). In the case of GCEM, the Z score of the company is 4.11 which shows that the company is not headed towards insolvency. A score which is below 1.8 suggest that the company is definitely headed towards bankruptcy and a score of above 3 is favorable which the company has obtained. D: Bankruptcy Prediction (Z-score) X1= Working Capital/Total Assets 0.298877776 X2= Retained Earnings/Total Assets 0.389692176 X3= EBIT/Total Assets 0.042016549 X4 = Market Value of Equity/Total Liabilities 4.437301145 X5 = Sales / Total Assets 0.40639165 Z=1.2X1 + 1.4X2 + 3.3X3 + 0.6X4 + 1.0X5 4.111649327 References Agha, H. (2014). Impact of working capital management on profitability.European Scientific Journal, ESJ,10(1). Altman, E. I., Iwanicz?Drozdowska, M., Laitinen, E. K., Suvas, A. (2017). Financial Distress Prediction in an International Context: A Review and Empirical Analysis of Altman's Z?Score Model.Journal of International Financial Management Accounting,28(2), 131-171. Altman, E., Iwanicz-Drozdowska, M., Laitinen, E., Suvas, A. (2014). Distressed Firm and Bankruptcy Prediction in an International Context: A Review and Empirical Analysis of Altman's Z-Score Model. Area, M. C. (2014). Return on Investment. Delen, D., Kuzey, C., Uyar, A. (2013). 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A Gross?Margin Model for Defining Technoeconomic Benchmarks in the Electroreduction of CO2.ChemSusChem,9(15), 1972-1979.