Tuesday, December 31, 2019

How to Address Someone in German Properly

You is not always you, especially when youre speaking a foreign language.   One thing you need to learn quickly is how to correctly use you in German. Modern English is the only Indo-European language that has just one form of you. In German there are three: Du,  the Informal Address This form is only for those with whom youre on familiar or intimate terms, such as family, close friends, children, pets, and in prayer. In Germany, the word friend isnt used as liberally as in America, or at least it doesnt carry quite the same meaning. Ein  Freund/eine Freundin is used more to denote what we call here a close friend, whereas the word ein Bekannter/eine Bekannte is the preferred term used for casual friends and acquaintances. Ihr, Informal Plural Ihr is the plural form of du. Its the equivalent of yall in the Southern United States. For example: Wo seid ihr? (Where are you guys?)   Sie, the Formal Address This polite form implies a certain formality between people and takes into account social considerations. Sie is used for those people we address as Herr, Frau and with other formal titles. Usually, its used for older people, professionals and shop clerks. It might also be a good strategy to address co-workers as  Sie at first  until they offer you the du. Its better to call someone  Sie  and have them correct you with  du than to assume you can use the formal address and offend someone.  Ã¢â‚¬â€¹ Duzen and Siezen The verb that describes using Sie to address someone is siezen. To utilize du with someone is duzen.  Its best to use the Sie if  you are not sure which to use.   More About You in German Other important points about  Sie,  du and  ihr  are: The formal Sie  is always capitalized. There are no exceptions to this rule. The du  and ihr  are usually written in lower case, but some older Germans capitalize them. That was the rule about 20 years ago, before they had the Rechtschreibreform.  Sie remains written as Sie whether you are using it in the plural or singular sense. For example, if you are formally addressing one or two Germans, you wont see a difference in writing:Woher kommen Sie? (Where are you from, sir/madam?)Woher kommen Sie?(Where are you from, sirs/madams?)Sie (you, formal)  takes the same verb form as sie (they),  which is why in conjugation tables, you will find both words at the bottom together. Chart of You in German In a nutshell: Singular Plural English meaning du trinkst ihr trinkt you or y'all are drinking Sie trinken Sie trinken you (formal) or you (plural) are drinking Common Problem: There Are Four Sies  and Four Ihrs Many German-language students have trouble initially with ihr. This could be because there are two ihrs. There are also multiple versions of sie, which can be complicated.  Take a look at the following examples:   Hey, kommt ihr heute Abend? (Are you guys coming tonight?)Ist das nicht ihr neuer Freund? (Isnt that her new friend?)Entschuldigen Sie. Ist das Ihr Auto vor meiner Ausfahrt?  (Excuse me, sir/madam, is that your car in front of my driveway?) Note that the Ihr  is capitalized as it is formal.Entschuldigen Sie. Ist das  Ihr  Auto vor meiner Ausfahrt? (Excuse me, sirs/madams, is that your car in front of my driveway?) Here are three examples for sie/Sie: Woher kommen Sie? ( Where are you from, sir/madam?)Woher kommen Sie?  Ã¢â‚¬â€¹(Where are you from, sirs/madams?)Woher kommt sie?  (Where is she from?)Woher kommen sie?  (Where are they from?) Du, Ihr, and Sie Declensions Keep in mind that like with all other pronouns, du, ihr and Sie will also have genitive, dative and accusative forms that you must memorize.

Monday, December 23, 2019

The Emotional Rollercoaster We Call Life Am I Rite

The Emotional Rollercoaster We Call Life Am I Rite In Kurt Vonnegut’s famous Slaughterhouse Five, the main character of the novel, Billy Pilgrim, is having traumatic experiences happen to him such as everything that happened throughout the war. Because of these temperamental events, Pilgrim has been emotionally scarred and experiences Post-Traumatic Stress Disorder (PTSD) throughout the novel. Pilgrim describes events that scarred him before the war which leads to the reader believing he was emotionally scarred before he was put into war, such as the experiences he had with his father. In Maxine Kumin’s â€Å"Woodchucks,† the narrator is revealing the inhumane, cruel part of themselves based upon the events that spiraled in the poem. The narrator of the poem appears to be mentally damaged by the end of the poem, wishing she wasn’t the person she was. This directly related to Vonnegut’s Slaughterhouse Five due to the fact that Pilgrim was also feelin g the same way at the end of the book compared to â€Å"Woodchucks.† Vonnegut’s idea behind revealing events that Pilgrim experienced before the war shows how he was damaged beneath who he really was. The message behind both pieces is revealing to the audience that the events a person goes through at early development are what shape them to be the person they are later. Someone living with Clinical Depression or any other mental illness does not wake up and suddenly feel depressed. It is the events they experienced throughout their

Saturday, December 14, 2019

Diabetes (type 2) Prevention Program Free Essays

Stage of Susceptibility: At this stage, the individual is predisposed to having diabetes mellitus due to some factors called the risk factors. These factors are: Family history of diabetics, i.e if any of the parent or of the lineage has diabetics before. We will write a custom essay sample on Diabetes (type 2): Prevention Program or any similar topic only for you Order Now B). overweight this is when the body mass index is more than or equal 25. C).habitual physical activity i.e. when an individual does not participate in any physical activity. D. Some forms are also predominant in some races. E). a person who has been previously identified as having impaired fasting glucose. F). Hypertension and history of gestational diabetes and individuals who has polycystic ovarian syndrome. Stage of Pre-symptomatic Disease: Diabetics mellitus does not have prolonged stage of prolong stage of pre-symptomatic. Since there are two major problems in type 2 DM, there is insulin resistance and there is pancreatic beta cell dysfunction. The beta cell dysfunction might be cause be many factor including autoimmune antibodies directed on some antigen which will have reduce the number and effectiveness of the beta cell. Stage of Clinical Disease: When the diabetics is full blown common symptoms include polyuria (passing of excess urine both in the day and at night), polydipsia (drinking of excess water to compensate for the fluid been loss by the urinary system), obesity, easy fatigability. some patient will have in addition to theses nausea and vomiting, this is the stage that usually present in the hospital Stage of Disability: Diabetics’ type 2 mellitus if not treated early may cause some complication. These complications are divided into acute and chronic. The acute complication s are the effect which can result from excess glucose that is build up in the blood, this is called Diabetic Ketoacidosis (DKA) in which the excess glucose is converted to acetyl-coA and in the process form ketone bodies. The chronic complications are neuropathy, kidney damage, retinopathy, stroke, and leg ulcers Primary Prevention: The aim of primary treatment is to reduce the predisposing and risk factor of type 2 diabetes mellitus, this can be done through proper nutrition i.e. eating high fiber, low fat diet, low salt and alcohol intake, and having regular exercise. We ensure that some underline diseases are taking care of every time for instance hypertension. Secondary Prevention: Here the aim of the secondary prevention is to alleviate the symptoms, to normalize the glucose level in the body, and to prevent its complications. This is done by aggressively controlling the hypertension if the patient is hypertensive, giving diabetic diet, by the use of antihypertensive. Insulin can sometimes be given in type 2 but not in all cases, but since we know that there is insulin resistance we will give the patient drugs that will improve the resistance this include Sulphonyuras class of drugs. Tertiary Prevention: This is the treatment given when the disease has presented with complications. This is done by rigidly monitoring the blood glucose within a close range so as to reduce the already develop complications. Some times operations are carried out on patient with retinopathy so as to correct the sight. In a patient with chronic leg ulcer, the best therapy is to amputate the gangrenous legs so that it will not deteriorate. How to cite Diabetes (type 2): Prevention Program, Papers

Friday, December 6, 2019

Finance for Managers Earnings Transparency

Question: Describe about the Finance for Managers for Earnings Transparency. Answer: 1: Present dividend = D0 = 2.35 Required Rate of return = R = 15% Growth rate for first 5 years = g1 = 22% Dividend at end of year 1 = D1 = D0 * (1+g1) Present Value of dividend D1 = PV (D1) = D1/ (1+ R) Dividend at end of year 2 = D2 = D0 * (1+g1) ^2 Present Value of dividend D2 = PV (D2) = D2/ (1+ R) ^2 Similarly for t=5, Dividend at end of year t = Dt = D0 * (1+g1) ^t a) Present Value of dividend Dt = PV (Dt) = Dt/ (1+ R) ^t Growth rate after 5 years = g = 6% b) Price of share at end of year 5 = P5 = (D0 * (1+g1) ^5 * (1+g))/ (R-g) Present Value of Price of share at end of year 5 = PV (P5) = P5/ (1+R) ^5 c) Price of share today = PV (D1) + PV (D2) + PV (D3) + PV (D4) + PV (D5) +PV (D1) + PV (P5) For exact calculation refer to attached excel sheet d) The following factors are followed by the Financial Managers of a company at the time of deciding the dividend policy of that company: Type of the Industry: The industries which generate consistent revenue adopt the stable dividend policy. On the other hand, the industries which generate uncertain revenues are conservative in the adoption of the dividend policies (Malik et al. 2013). The Age of Companies: New companies use to retain their earnings as they need capital for the business; they invest back the earning in spite of giving dividends. In case of the new companies, there are not any issues regarding investment; thus they give dividends out of the earnings (Rafique 2012). Leverage: Due to have debt liabilities, companies with greater leverages gives small amount of dividends (Obradovich and Gill 2013). Liquidity: Having large amount of cash reserves and other liquid assets, the companies are able to pay higher amount of dividends. Inflation: The companies use to pay fewer amounts of dividends and retail the earning at the time of inflation (Khan, Meher and Syed 2013). 2: F = Face Value N = Time period Since coupon is paid semi-annually, m=2 No. of time coupon is paid = m*n Coupon Rate = 9.875% R = Rate of interest a) Market Value of Bond = (C/m)/(R/m) * [1- 1/(1+R/m)^mn] + F / ( 1 + R/m)^mn b) The bond prices increase when the interest rate decreases and vice-versa. (Exact calculation is attached in the excel file) c) When the price of the bond which is trading in the market is higher than its par value, it is considered as the Premium Bond (Favara et al. 2016). On the other hand, when the price of the bond which is trading in the market is lower than its par value, it is considered as the Discount Bond (Elliott and Nishide 2014). d) The increase in bond price is due to the decrease in the interest rate and vice-versa (Malkiel 2015). 3: a) Debt D 300000000 Bonds Coupon C 0.09 time period n 15 m 2 time interval mn 30 Face value F 1000 Price of bond Pb 1440.03 Price of Bond = Pb = (C/m)/ (Rd/m) * [1- 1/(1+Rd/m)^mn] + F / ( 1 + Rd/m)^mn Input all values to calculate Rd Ordinary shares 14000000 Dividend D1 2.2 Growth g 0.05 Price of share P0 20 Price of share = P0 = D1 / (Ro-g) Input all values to calculate Ro Preference Shares 2000000 Price of share Ps 12 Dividend D 1.2 Price of share = Ps = D/ Rs Input all values to calculate Rs Tax Rate = t = 30% Value of debt = D = 300000000 Value of ordinary shares = Vo = Number of ordinary shares * Price of ordinary shares Value of preference shares = Vs = Number of preference shares * Price of preference shares Total Value of company = V = D+ Vo + Vs Weighted Average Cost of Capital = WACC = (D/V)* (Rd) * (1-t) + (Vo/V)*Ro + (Vs/V)*Rs b) The cost of capital is controlled by the Financial Managers by controlling the following factors: Capital Structure: The increase in cost of capital is caused by more amounts of debts. As a result the cost of capital is changed. The same is applicable for the equities Dividend: The cost of capital can be changed by the company by controlling the payout ratio. Policy of Investment: Cost of debt and cost of equity is changed with accordance to the investment policy of the company. Here, the risk factor needs to be considered (Barth, Konchitchki and Landsman 2013). 4: a) The Loan of Bank of America The amount Toyota plans to borrow = $5 million Term of the loan = 90 days Interest cost = Prime rate 1.125% = 6.25% 1.125% = 5.125% Interest cost = $5,000,000 0.05125 (90/360) = $64,062.50 The Loan of Daiwa Bank The amount Toyota plans to borrow = $5 million Termof theloan= 90 days Interestcost= LIBOR +0.75%= 4.2%+ 0.75%= 4.95% Interest cost = $5,000,000 0.0495 (90/360) = $61,875 The Daiwa Bank offers Toyota thelower cost loan with a lower interest cost of $61,875 versus $64,062.50. b) Yield to maturity (YTM) refers to the total return expected on a bond if it is held till maturity and all the payments are made as scheduled. YTM helps the financial managers in comparing bonds with different coupon rates and maturities (Billett, Hribar and Liu 2015). 5: Expected Cash flow in Korean Won = Cash flow (US millions) * Expected exchange Rate (won/$) Present Value of expected cash flow = Expected Cash flow in Korean Won / (1+R) ^t Where R = Discount Rate and t = time in years Net Present Value = Sum of all Present Value of expected cash flow Moon Rhee should proceed with the project as the Net Present Value (NPV) is positive provided that it has the enough amount of financial backing to invest such a large amount and wit for three to four years for the return (Pasqual, Padilla and Jadotte 2013). 6: Billys Tools EBITDA = Profit Depreciation and Amortization Earnings per share = EPS = EBITDA / No. of shares P/E = Price of share / EPS Enterprise Value /EBITDA = ((Price of share * No. of shares) + Debt) / EBITDA Johnson Machine Tools Ltd EBITDA = Profit Depreciation and Amortization a) Value of shares of company using P/E = P/E * EBITDA Total value = Value of shares of company using P/E + Debt b) Total value using value/EBITDA = (Enterprise Value /EBITDA) * EBITDA Value of shares = Total value using value/EBITDA- Debt 7: a) Scenario 1 Scenario 2 Selling Price 20 22 Demand 15000 13500 Variable cost 10 10 Fixed cost 100000 100000 EBIT 50000 62000 Depreciation and Amortization 20000 20000 Tax rate 0.3 0.3 Working capital 3000 3000 Free cash flow 52000 60400 EBIT = ((Selling Price Variable Cost) * Demand) Fixed Cost Free Cash Flow = EBIT (1- tax rate) + Depreciation and Amortization Working Capital Free Cash Flow will increase if the price is increased. b) Scenario Analysis is a more realistic tool for the assessment of the impact if different scenario on a project. There is a difference between sensitivity analysis and scenario analysis. Sensitivity Analysis considers the sensitivity of the Net Present Value (NPV) analysis to changes in the variable values (Gal and Greenberg 2012). On the other hand, Scenario Analysis considers the probability of the changes in NPV Analysis happening in the variables (Dutta and Babbel 2014). References Barth, M.E., Konchitchki, Y. and Landsman, W.R., 2013. Cost of capital and earnings transparency.Journal of Accounting and Economics,55(2), pp.206-224. Billett, M.T., Hribar, P. and Liu, Y., 2015. Shareholder-manager alignment and the cost of debt.Available at SSRN 958991. Dutta, K.K. and Babbel, D.F., 2014. Scenario analysis in the measurement of operational risk capital: a change of measure approach.Journal of Risk and Insurance,81(2), pp.303-334. Elliott, R.J. and Nishide, K., 2014. Pricing of discount bonds with a Markov switching regime.Annals of Finance,10(3), pp.509-522. Favara, G., Gilchrist, S., Lewis, K.F. and Zakrajsek, E., 2016.Recession Risk and the Excess Bond Premium. Board of Governors of the Federal Reserve System (US). Gal, T. and Greenberg, H.J. eds., 2012.Advances in sensitivity analysis and parametric programming(Vol. 6). Springer Science Business Media. Khan, M.I.K., Meher, M.A.K.M. and Syed, S.M.K., 2013. Impact of Inflation on Dividend Policy: Synchronization of Capital Gain and Interest Rate. Malik, F., Gul, S., Khan, M.T., Rehman, S.U. and Khan, M., 2013. Factors influencing corporate dividend payout decisions of financial and non-financial firms.Research Journal of Finance and Accounting,4(1), pp.35-46. Malkiel, B.G., 2015.Term structure of interest rates: expectations and behavior patterns. Princeton University Press. Obradovich, J. and Gill, A., 2013. Coporate Governance, Institutional Ownership, and the Decision to Pay the Amount of Dividends: Evidence from USA. Pasqual, J., Padilla, E. and Jadotte, E., 2013. Technical note: equivalence of different profitability criteria with the net present value.International Journal of Production Economics,142(1), pp.205-210. Rafique, M., 2012. Factors affecting dividend payout: Evidence from listed non-financial firms of Karachi stock exchange.Business Management Dynamics,1(11), pp.76-92.