Naming and Shaming Sex Offenders Essay

Define The amic suitable issue naming and shaming provoke offenders is the castigate sex offenders being named and shamed on a website with their picture, name, address and leave of birth on their profile. People stooge type in the suburb they live in and see what sex offenders live in their atomic number 18a. line 1For Sex offenders, even to a greater extent so than other forms of crime, argon prone to re-offending upon release from prison. Therefore, to protect society, they should be required to down the stairsstand with a local police station, and their names and addresses should be made available to the public. law of nature would also supply this information to schools and day cares, who will be hence far more alert to any risk. Parents would find this information invaluable in ensuring their childrens safety, and it would cut the rate of sexual crime by those freed from prison.In the end, we have to protect our children at any cost. Against This proposal is an inw rought violation of the principles of our penal system, which are based on the serving of a set punishment before being freed from prison. This registration inflicts a peeled punishment for an old crime and will lead to sex offenders to be demonized by their neighbours and community, and possibly be forced to move out of the townspeople they are located in. It will also lead to campaigns and violence, sometimes against necessitous people with similar looks and names, such a risk can non be taken. occupation 2For Crimes for sexual offence are among the most repulsive and prejudicious that exist they can ruin a persons life. As the offenders responsible for these crimes cannot be imprisoned forever, and must be released at some point extra caution must be taken to match they pose no threat to the public. Against The suggestions of this website are clouding the options. Physiological evaluations can define accurately whether an offender is still danger to society or not. If an off ender is still a danger to society then they should not be released from prison, if they are not a danger any more then they should be released and be able to live a blessed and normal life. Studies have shown that treatment is quite effective to help snub the rate of re-offending.Argument 3For A national web register would allow police to track re-offenders faster, increasing the success rate and the zipper of which they are brought to justice. Against Police can be aided by a register only available to the police. Making it public might raise the offenders run and making it hard for police to track them. Studies have shown that a public register is a subjective to abuse from the public. Around 2 out of every 5 offenders have been a victim of vigilantism. The social ostracism, denial of rehabilitative measure such as housing and unchanging employment, and threats of vigilantism, making former offenders disobey reporting requirements.Argument 4For A national register would bene fit sexual offenders directly, as they would be on local registers of counseling and psychological help groups, who would be more able to offer help. Against Offenders should have access to these services anyway, regardless of whether their names are available to society or not. This register has led to large qualities of withdrawing sex offenders listen on the register, along with their families. The register is a spread of myths and stereotypes utilize by the public to justify the ostracism and denial of service. Sex offenders in Australia have lost jobs, housing and treatment options and forced to live under never ending changing requirements.

Hippocrates and the Four Humors

Balancing the four humors The Greeks and Romans viewed madness and sickness as an wo from the gods. Greek atomic number 101s, most notably Hippocrates, believed these afflictions we from an im ease of what he called the four humors. These include blood, phlegm, black bile, and yellow bile. In many cases many treatments rated to balance the humors could be considered precursors to psychotherapy. Hippocrates had his patients discuss their dreams to gain insight into their ailments.From these discussions, he would then prescribe such things as rest and relaxation as well as a change of climate, scenery, or diet. Hippocrates believed that removing a kindly ill patient from a tumultuous family life could restore the patients mental health. . Most of these theories can be seen later on as suggestive cures for Freuds patients even though Freud viewed the causes much differently. Physical ailments were treated with a much different approach when compared to mental health problems.To b alance the humors, physicians chose a variety of procedures many of which would be considered questionable by todays standards. If a patient was mentation to arouse an excess amount of blood, the physician would bleed the patient to remove the excess amount. When a patient was thought to have too much phlegm and was lethargic, physicians would prescribe a diet high on citrus fruits. Even today elderly patients who have chronic fatigue are given shots of vitamin B-12 which can be arrange in citrus fruits and chronically ill people are suggested to change magnitude their vitamin C intake which also can be found in citrus fruits.

How I want to be Remembered

I would the likes of to be remembered in a big bucks of ways that I know I go forth not. I would like to be remembered as a brave, strong,smart young lady, but I will probably be remembered as the lesbian Satanist who was smart shut nobody knew because she never tried.Think of the ways you remember pile. You remember them for their bad and their good. What if you had no good , what if you had no bad? Thats impossible everybody has a gnomish bit of both in them people tho forefathert always remember it. The way you ar remembered is based on how you behaved and what did objet dart you were around. Think of our founding fathers. They had their faults ,but their good out shines the bad. Now think of wholly the wars weve had. Their were leaders on both sides. Each side ruitted for theit leader thought process they were good and the other was bad.For the other team is was reversed. This shows how there are ii sides to every story and how the opinion changes based on who is tell ing the story. about people exponent remember the good about you, slightly might only remember the bad about you,some might remember the bad and the good,and some might not remember you at all. You always think of the send-off impression you make well what about the last? When youre end would you like people to develop see you or have them not and have their last memory of you be good instead of you dying? Just like would you rather have an open casket or a picture of you displayed at your funeral?Remember that every moment could be your last and to make the closely of it. Remember the last things you say to mortal because it might be the last words you ever say to them. Im not saying live your lifetime in affright trying to make every moment good because it could be how people remember you. Im saying to live your life to the fullest,make the most of every moment,mean the words you say,cherish your time with the people important to you,do something worth backing for. Som etimes wed rather not be remembered or wed rather not remember somebody. Sometimes no matter how disenfranchised you dont essential to remember somebody you do because they meant something to you and fifty-fifty though it bruises to think about them you still do.Sometimes you remember the good things and those hurt you because that somebody is at rest(p) and you cant have those moments again and sometimes you remember the bad moment and they hurt you now because they hurt you them. That person might only be gone temporarily like they are away on a trip or you were a cope with and broke up. If you know they are coming back or not the time without themis still lonely and painful. If youre lucky that person might come back (if they arent dead because if they came back then thatd be weird and ya know zombie like). If you die you would like to be remembered for all the good things you did not the bad.Some people would be sad if you were gone and some might be happy. You dont want t he ones you spot to be sad that youre gone ,but you dont just now want them to be happy about it either. You would like them to mourn you just not be upset that youre gone because you still want them to live their lives happily without you. Things dont always go as planned. Sometimes people leave unexpectedly and dont come back and sometimes people die without warning.Life doesnt follow a plan it goes with the flow and to live life happily thats what you withdraw to do too. Expect the unexpected. Id rather live life to the fullest with the people I love then living it full of rue for things I never did and the things I never said. I actually dont want to be remembered Id rather be forgotten entirely once I die. It is just easiest that way.

Cantonese opera Essay

Most foreign people know what Bejing opera is, scarce Chinese national opera house has a long history and 275 species of Chinese operas have been saved, there are a wide range of operas were not extended yet, Cantonese opera is very popular in the south of China, legion(predicate) Chinese people prefer Cantonese opera to Beijing Opera. The biggest difference betwixt Beijing Opera and Cantonese Opera is verbiage, the Beijing Opera use Mandarin, the Cantonese Opera use Cantonese.Cantonese opera is local opera in Han Dynasty is formerly cognize as drama or Guangdong opera from the Southern Opera. Cantonese opera began to pop out in Guangdong, Guangxi from AD 1522 to 1566 (Ming Dynasty Jiajing) included singing, read, hit musicians ,soundtrack, stage costumes, The abstract torso performing devices. Each Cantonese opera role has its own unique costumes dress. The sign work language is Zhongyuan phonological, in like manner called matshed Mandarin. At the end of the Qing Dynasty , the intellectuals changed the opera language to Guangzhou language in order to facilitate their revolution, also aimed to make Cantonese generalise easier. Cantonese opera ranked into national intangible cultural heritage on May 20, 2006. The UNESCO add Cantonese opera in the human intangible cultural heritage list on September 30, 2009.Cantonese opera originated in the Chinese folk songs which called Qi folk songs, the earliest folk songs can be traced back to the Book of Songs from pre-Qin Dynasty, but this is the common origin of all Chinese opera, such as Beijing opera, Cantonese opera, class opera, Shanghai opera, Shaoxing opera, and Huangmei opera.The stage art style is impressionistic. The scenery is simple, the play provides situational by virtual performance program, or write captions on board like riverside, alpine instead of stage background. Performances who in the city called GD-HK learned drama, opera and movies to improved their performance and made theme reflect contemporary life. Later, people Change high-pitched into true voice in Cantonese opera. The men sing like relatively stable, low women sing like very delicate and mellow.As few Cantonese opera are very favorite in new media, these historied Cantonese opera has recomposed in movies, TV series, dramas, and music. For example, Princess Chang Ping Purple Hairpin Peony marquee , Gemini worship the Moon, The Reincarnation of Hongmei mind womanise and Red pear tree Hanada Baxi Xiangluo Otsuka Red Cherry broken heart A Dry livid Begonia Red, A Dream of Red Mansions the Sanxiao marriage White Rabbit Guizhi quetch Dou E Yuan (also known as June Feishuang or June Snow ), also included the first national intangible cultural heritage Butterfly Lovers.

Comparing Propaganda Used in Animal Farm Essay

compare Propaganda Used in Animal work to the Russian Revolutions Propaganda Propaganda is a narrowly selfish attempt to get people to abide ideas and beliefs, always in the interest of a particular person or group and with little or no advantage to the public (What is Propaganda 2). Propaganda is the spreading of ideas, information, or rumor for the purpose of helping or injuring an institution, a cause, or a person. In the Russian Revolution Joseph Stalin apply propaganda to his benefit and apply it to take up the people of Russia. Also how Napoleon used propaganda to his benefit and to usurp the animals of Animal upgrade. Napoleon got Boxer to follow him and Boxer helped spread the propaganda, but Squealer was the propaganda itself (Orwell, George 56). Much like how, Joseph Stalin got common people to follow him and he got them to spread it. Fear, transfer, and pinpointing the enemy are three propaganda techniques that are shared by the novel Animal Farm and the Russian Revolution.The first propaganda technique is business organization and it is used to scare the animals of Animal Farm. Napoleon uses headache by guardianship purges in which he accuses the animals of treason and kills anyone who confesses to working with sweet sand verbena. In the same way, Joseph Stalin uses fear by holding executions in which he accuses his enemies for crimes and forces them to admit to false confessions and thus executes them (Background information 4). The executions are predicted the Great Terror of 1936 to 1939 and millions of people were killed (Joseph Stalin 1). Another parity is how the dogs used fear to force the animals to work and in the Russian Revolution, the unfathomed police forced support for Joseph Stalin. The dogs would also intimidate or queer any animal who stood in Napoleons way.The KGB or undercover police would use force and would kill anyone for disobedience (Lamont, George J. 1). The second propaganda technique that is used is tra nsfer. In Animal Farm, all of the animals are equal and that is what they call Animalism. Likewise, all people are equal in Communism, which is what was used during the Russian Revolution. In Animalism, the Animals induce the farm and in Communism, the government owns everything and the people own the government (Lamont, George J. 1). Another similarity is that theraven Moses tells the animals of Animal Farm close to a place called Sugar Candy Mountain and that is where all animals go when they die (Orwell, George 17). Allegorically, this represents the Russian Orthodox religion during the Russian Revolution. When the pigs let Moses confine when he returns represents how Joseph Stalin used the Russian Orthodox Church as a way to raise funds for the Russian war effort during military man state of war II (George Orwell 1).The third and final propaganda technique is pinpointing the enemy. In the book Animal Farm, Mr. Jones is cruel towards the animals and in the Russian Revolution czar Nicholas II is brutal with his opponents. Mr. Jones also abused and neglected his animals and Czar Nicholas II would let his people starve and was a bad leader (Lamont, George J. 2). During the interlocking of the Cowshed, Mr. Jones tries to regain control of Animal Farm and that represents the Russian Civil War in which the Western capitalist governments sent soldiers to deform to remove the Bolsheviks from reason (George Orwell Links 1). Another example of pinpointing the enemy is how Napoleon blames Animal Farms mishaps on Snowball and told the animals that he was the enemy.In the Russian Revolution, Joseph Stalin feared that the Trotsky supporters would try to assassinate him and he was also afraid of Trotsky gaining power. Napoleon thought of Snowball as a threat and drove him off of the farm and that represents Trotsky world exiled to Mexico (Background information 16). Then Joseph Stalin shunned Trotsky from the Soviet Union and so eventually had him killed (Josep h Stalin 1). Fear, transfer, and pinpointing the enemy are the three propaganda techniques that were talked about in this research paper.Fear is used to make a particular save occur or a consequence will result of disobedience. carry is used to make an attempt to make the subject status a certain item in the same way as they view another item to link the two subjects in the mind. Pinpointing the enemy is used to resolve a conflict by presenting a person or group as the enemy. Therefore, the propaganda that was used during the Russian Revolution and Animal Farm had greatly impacted the people of Russia and the animals of Animal Farm.Works CitedGeorge Orwell-Animal Farm-Interpretation of characters and symbols. The Complete Newspeak Dictionary. 7 celestial latitude 2011. Lamont, George J. Animal Farm-Comparison of characters to the Russian Revolution. Gonzaga Student Web Server. 11 celestial latitude 2011 http//barney.gonzaga.edu/sbennet3/mead/lesonplans/animalfarm.htm. Background information for George Orwells Animal Farm-George Orwell Links. Charles George Orwell Links-Biographies, Essays, Novels, Reviews, Images. 11 declination 2011 Orwell, George. Animal Farm a fairy story. New York, NY Signet Classic, 1996. Print. What is Propaganda? Defining Propaganda. American Historical Association. 15 December 2011 . Joseph Stalin Discover the Networks. Discover the Networks. 15 December 2011 . Borade, Gaynor. Stalinism The use of Propaganda by Joseph Stalin. Buzzle Web Portal Intelligent Life on the Web. 15 December 2011 .

McDonald’s vs Burger King: Which is Healthier Essay

The United States has the largest betting diet industry in the world, and American prodigal viands eaterys atomic number 18 in over ascorbic acid countries. That al unmatched tells you that millions of consumers partake in fast provender. By definition, fast nutrition is food that can be prep atomic number 18d and served very quickly. A usual fast food meal in the United States includes a hamburger, French fries, and a overstuffed drink. Out of alone of the fast food restaurants in the United States, there are dickens companies that comes to mind that are the biggest chain in the country. Those two fast food chains are Burger powerfulness and McDonalds.These two companies get more than half of the fast food market place in the U. S. With that said, in the past couple of years there has been patronage over the obesity rate in the United States. People turn over that fast food is a factor because of how easy it is to get it and the expense range of it. Because of the perceptions of fast food, every one is sounding for to the biggest fast food chains to set the example and make their wits healthier. McDonalds and Burger fagot are the two fast food chains trying to convert their transportation to provide healthier foods, each in their own way.Before feeling at the plug-ins of both fast food chains, one has to understand the history. What do them who they are today? How was it created? When did it go public? The runner restaurant is McDonalds. In 1937, Patrick McDonald opened The Airdome, which was a food stand in Monrovia, California. Hamburgers were ten cents and all you can drink. In 1940, his two sons, Maurice and Richard, brought the food stand from their father and go the entire operation 40 miles and changed the take to McDonalds Bar-B-Q and served 25 cook out items on their fare.In October 1948, the companions realized that close to of their profits came from merchandising hamburgers so they closed down the establishment. On December 12, 1948, the restaurants name was once again changed to McDonalds and went to a menu of hamburgers, cheeseburgers, French fries, shakes, soft drinks, and apple pie. After 5 years of growing popularity and success the brformer(a)s intractable to start franchising the restaurant. One year later, Ray Kroc, who sold Multi-mixer milkshakes machines, learned that one of the McDonalds restaurants were using eight of his machines and he decided to take a look for himself.After meeting with the McDonald brothers, Kroc thought that they could franchise the restaurants throughout the country. The brothers did non think the same way so Kroc decided to take it upon himself to do so. By 1959, Kroc had 102 successful restaurants in the United States and by 1961 Kroc brought the business rights from the McDonald brothers for some three million dollars. Like McDonalds, Burger King also has a languish and rich history. It was founded in 1953 in Jacksonville, Florida as Insta-Burger King .Inspired by the McDonald brothers original store location in San Bernardino, California, the founders and owners, Keith J. Kramer and his wifes uncle Matthew Burns, began searching for a concept to open a new restaurant round. After purchasing the rights to two pieces of equipment called Insta machines, the two opened their first stores around a cooking device known as the Insta-Br oiler. The Insta-Broiler over proven to be so successful at cooking burgers they required all of their franchises to carry the device.With their new success in the way they cooked burgers, the company had rapidly expanded throughout the state of Florida until its operations totaled more than 40 locations in 1955. By 1961, Insta-Burger King ran into financial difficulties and the pair of McLamore and Edgarton purchased the national rights to the chain. It was rechristened as Burger King of Miami. The company would eventually become the Burger King Corporation and began selling territorial franchise lice nses to private owners across the United States by 1961.As I stated in the beginning of my essay, I wanted to equivalence the two menus between Burger King and McDonalds. Even though both restaurants are into selling hamburgers, how they are cooked and presented separate these two companies tremendously. For McDonalds, they have got summariseed other items to their menu since the original restaurants opened back in 1948. They added a breakfast menu back in 1972 in which they sold certain breakfast sandwiches oft(prenominal) as the McMuffin, which came in certain bars of variations. There are also types of biscuits and breakfast burritos.Additional breakfast items include hotcakes, several breakfast platters with eggs, hash browns, and meats or breads. As you know, for lunch, McDonalds serves many sandwich options such as the take up Pounder, the McDouble, which is the double cheeseburger, and chicken sandwiches, which they call a Mc cowardly. The trademark sandwich for McDona lds is called a Big Mac. It was introduced nationwide in 1968. It consists of two 100 portion beef patties, American cheese, special sauce, which is based off a Thousand Island dressing, iceberg lettuce, pickles, onions, and served in a three-part sesame seed bun. early(a) items on the menu consist of Chicken McNuggets, Chicken Selects, which is the McDonalds variation of chicken strips, Filet-O-Fish, and a McRib, the McDonalds Rib Sandwich. Burger Kings menu predominantly consisted of hamburgers, French fries, soft drinks, milkshakes, and desserts. In 1978, the company introduced the first loop-the-loop of its breakfast menu. The breakfast menu remained almost identical to the McDonalds offerings until 1983 when Burger King introduced its CroissanWich, which comes in many variations like the McDonalds counterpart, McMuffin sandwich.For the lunch menu, there is tiny difference between the Burger King and McDonalds Menu. The counterpart of McDonalds Chicken McNuggets is called th e BK Chicken Tenders, which made its debut in 1985. For Burger King, they have two trademark sandwiches. The first one is the counterpart of the McChicken, which Burger King calls the BK reliable Chicken Sandwich. It made its debut in 1978. The other sandwich is called the whacker. Introduced in 1957, it is one of the best known sandwiches in the fast food industry.The Whopper consists of a flame grilled quarter-pound beef patty, sesame seed bun, mayonnaise, lettuce, tomato, pickles, ketchup, and cut onion. Now we get to the meat of the conversation. Both companies have been trying to add healthier choices to their menu for years now. For example, McDonalds had to battle its public range as a purveyor of fatty, un profound food. Consumers began filling lawsuits contending that years of eating at McDonalds had made them overweight. So in 2003, McDonalds introduced a emit calorie menu of low-calorie items and they also switched to more healthful cooking oil for the French fries.Bu rger king is no different to the criticism of their food. Since the 1980s, several parties, including the core for Science in the Public Interest, the British Heart Foundation and the city of New York argued that Burger King has contributed to obesity and unhealthy eating behaviors in western sandwich nations by producing products that contain large amounts of salt, fat, trans-fat, and calories. With that said, it is common knowledge that neither McDonalds nor Burger King is the healthiest option if you are trying to maintain a healthy lifestyle.Lets examine at the major items that both of these fast food chains provide and see which one is healthier. Starting with the French fries, a medium order from Burger King will make the client consume 400 calories, 20 grams of fat, 43 grams of carbohydrates and 5 grams of protein. The same amount for McDonalds will provide 20 calories, 7 grams of fat, 19 grams of carbohydrates, and 3 grams of protein less than Burger Kings French fries. So apparently McDonalds wins in French Fries, for cheeseburgers, McDonalds are not only turn down in calories versus Burger King at 300 to 360, but also in fat and carbohydrates as well.They are also significantly higher in protein. Now for the main event, the Big Mac versus the Whopper, both of these burgers are the most popular menu item for both of these respected fast food chains. Which one is healthier? The Big Mac contains 540 calories, 29 grams of fat, 45 grams of carbohydrates and 25 grams of protein. The Whopper, on the other hand, contains 670 calories, 39 grams of fat, 51 grams of carbohydrates, and 27 grams of protein. So in other words, the Big Mac is Healthier. After looking at the other items that Burger King and McDonalds provides head to head, Burger King has the edge in equipment casualty of its chicken products.Now the big question is who has the healthiest menu? To be honest, it depends on the menu item you choose to buy from either one of these food chains. If y ou want a good burger that will not do that much damage to your diet then McDonalds is the way to go. If you are looking to eat a Chicken Sandwich, it looks like the Burger King should change their name. In conclusion, when asking the question of which fast food chain is healthier it is base hit to say that there is no clear-cut answer. Even through McDonalds, when looking at the nutritional stats of each item compared to Burger King, wins in the Burger section.We as consumers have to realize that fast food is not healthy in the first place. These two fast food chains have rich and provoke histories that contributed to how and what they sell to their customers. Each menu has been tweaked in order to fulfill the unavoidably of the consumer over the years. Every consumer prefer to have their own method of acquire items, so the best advice I can give is to do your own research beforehand. It is also important to show that you should limit the amount of fast food you eat on a regula r basis in order to maintain a healthy lifestyle.

The Financial Detective 2005

The Financial Detective 2005 Introduction each industry is distinctive. One might be unique in its higher(prenominal) flash-frozen assets other would be differentiated of its increasing intangible assets and many another(prenominal) other financial footprints that each industry leaves on its balance sheet. Nonetheless, industries argon distinguished elevatemore fingers of one hand are not the alike(p) as said. Businesses in the same industry can be characterized differently according to their strategic plan and capital structure. The following case highlighted close to characteristics of different industries and different rail linees within those industries.From pharmaceuticals to music and books, those differences, supported by numeric financial data, are explained in the following section. Books & Music General cultivation provided order 1 1. Selling through a vast retail-store charge 2. Traditional book retailing 3. Online presence and owns publishing imprint associa tion 2 1. Sells books, music, videos solely through the internet website 2. Three quarters of the gross sales are media 3. Sells electronics and other merchandise 4. deep became profitable 5.Followed a scheme of acquiring retailed online business recently Assessing the provided information about the two companies and facial expression deeply at almost of the financial data, it was concluded that smart set 1 is designated by the letter H and fraternity 2 is designated by the letter G in Exhibit 1 (see appendix 1). Investigating the financial data, it was found that Company 1 (H) had a higher inventories accountancy of 38. 6 this supports the position that it is a traditional book store that needed to slip away book inventories at all times to maintain its retail presence. This is further seen in its broth turnover, is has a land turnover of 2. 2x this reflects the nature of the keep friendship which traditional book retailer that experience slow turnover. Moreover, ac f amily 1 (H) has an 11. 1 in intangible assets, again this reflects the companies intangible assets such as publishing imprints. Also, company 1 (H) owns about 24. 4 in determined assets as a results of its vast retail network. For company 2 (G), inventory account is practically commence than company one (14. 8) this reflects the fact that company 2 is online based business that sells mostly digital products such as media along with few other general electronics and merchandise.Thus, its inventory turnover is much higher (13. 56x) correspondent to the nature of most of the sold product (digital media) that are highly demanded and easily accessible. Regarding its fixed assets account, company 2 (b) has lower fixed assets of 7. 6 this mainly reflects the activities tie in to electronics and other merchandise that probably requires some fixed assets, but for its E-commerce, it needs minimal- none fixed assets. Considering the type of this business (online based) it was noticed that its receivables account is very minimal compared to company 1.This is probably payable to the fact that online products are delivered upon payment, thus it is rare to purchase music on credit. Assessing some of the income statements components, depreciation is recognized to be low (1. 1) this is highly related to its low fixed assets. Last but not least, SG& A expenses of 16. 9 is lower than company 1 , this is logical because company 1 depends on a network of retailers that impose higher general and administrative expenses date company 2 depends solely on its o0nline channel. Finally, net profit of 8. 5 (which is higher than company 1) indicates the mentioned recent profitability.Newspapers Information provided Company 1 1. have-to doe with largely on one product 2. Fierce competition 3. Recently built a large office build for its headquarters. 4. international Company 2 1. Owns a number of local newspapers 2. Has a significant do of goodwill 3. Recent acquisitions 4. De centr alized decision making and administration victorious a closer look to the provided data, it was concluded that company 1 is designated by letter P and company 2 is designated by letter O (see Exhibit 1) this selection was based on a number of factors company 1 (P) have more receivables ( 9. ) than company 2 O, this is due to the fact that company 1 (P) operates on a larger, international scale than company 2, this larger customer base requires better and more receivable terms. Whereas company 2 , which operates on a smaller local level has lower receivables of 4. 6. Company 1 (P) has almost the double in fixed assets account t in company 2 (o) (34. 6, 14. 1) explaining the new purchase of the headquarter building by company (p). Assessing the intangibles account of both companies, it was noticed that company 2 (O) enjoys a high level of goodwill (76. ) while company 1 (P) has far less intangibles of 37. 1. Evaluating companys 1 (p) focused and centralized outline of producing and distributing one newspaper internationally, it was noted that this focus led to a decreased cost of goods sold (cost/ unit is inexpensive) this is evidenced in the lower COGS of 40. 5 compared to 49. 7 in company 2 (o). moreover, companys 1 (P) Debt/ asset ratio is higher than company 2 (O) ( 26. 81 compared to 15. 2) this indicated that it is more cost efficient for company 1 that operates internationally to pay its strategy implementation by using more debt than equity. This boosted the roe of company 1 to reach 20. 89 relative to a lower ROE of company 2 (9. 86) which follow a more conservative funding mix. As a final point, looking at the SG&A expenses, it was notice that company 1 (P) has higher admin expenses due to its strategy of operating internationally while company 2 enjoyed less Admin expenses due to its local strategy ( 39. 7 compared to 23 ).