English Language Essay Example For Students

English Language Essay Visual deficiency, as a strict term in the main meaning, is blind; hard to grasp or see. (Webster 103). At the point when one considers something blind, they think about a physical visual deficiency of shuteyes and glasses. However, when one looks further into the meaning of visual deficiency, one may understand that visual impairment isn't only a malady of the eye, it is an ailment of the heart, the spirit and the psyche. Visual impairment makes one get some distance from family, love and even mental soundness. Visual impairment is ground-breaking. Visual impairment can murder, both truly and profoundly. In Evelyn Laus Runaway: Diary of a Street Kid, Evelyn Lau endures during her life on the roads since she won't acknowledge the truth that she can't exist without anyone else, without the guide of other people who really love her. Her perspective on a free world really limits her and makes her helpless against the world everywhere on the grounds that she is oblivious to reality. She is incognizant in regards to cherish, oblivious in regards to help and, however to some degree solipsist, ignorant concerning even herself. Evelyn neglects to see the affection in the manner her folks choose to raise her. She accepts vagrancy, where she can live by her own guidelines, at fourteen years old, will explain her issues of imprisonment at home. Furiously, she composes, Havent my folks segregated me enough? (Lau 15). In this, Evelyn properties the activities of her folks to the issues she faces while in the city. Since she feels they raise her mistakenly, she compels herself into a real existence as a destitute, young, sedate junkie, prostitute, yet still accuses her folks. Vagrancy isn't an alternative after all other options have run out for aâ teenager that lives in a steady family: it is a hard and fast decision. She accepts that their activities are totally strange, however in truth, are very basic by different guardians. Evelyn believes guardians to be heartless and oblivious to her needs, yet she neglects to perceive that it is the main way they realize how to bring up a youngster. Her folks show regard and order through strong but fair affection. She takes the activities of her folks and indicates negative undertones to every one of them to legitimize her own feeling. Evelyn feels that when her folks limit her and decline to let her go out on certain events, it is a conscious assault on her persona. At the point when they deny her to imaginatively compose, something in which Evelyn is kept rational, she accepts that they have positively no aim to comprehend what is essential to her. One can concur that Evelyns guardians solicit particularly from her, yet it is no motivation to flee from home. The adoration Evelyns guardians appear for her is hard to acknowledge, however Evelyn isn't just incognizant in regards to it, she likewise declines to genuinely look for it. All through Evelyns attempts as a road kid, she, on numerous events, grants herself into and out of youngster administrations, medical clinics, companions' homes and mental wards, while still incapable to see who really wishes to help her. She persistently gets herself in her own goals of opportunity and freedom while she interminably settles on an inappropriate choices. Youngster administrations is an affiliation that takes in this defenseless kid on numerous events and attempts consistently to put her on the correct way of life, yet she generally chooses to run from the main associations that genuinely attempts to support her. Since they set down guidelines for her to follow to keep wipe from drugs and off the boulevards, she accepts they attempt to hurt her persona; they help her to remember her folks the thing she fled from. .uaf80d17ef90e3b3c97fdf541c8cc1207 , .uaf80d17ef90e3b3c97fdf541c8cc1207 .postImageUrl , .uaf80d17ef90e3b3c97fdf541c8cc1207 .focused content zone { min-tallness: 80px; position: relative; } .uaf80d17ef90e3b3c97fdf541c8cc1207 , .uaf80d17ef90e3b3c97fdf541c8cc1207:hover , .uaf80d17ef90e3b3c97fdf541c8cc1207:visited , .uaf80d17ef90e3b3c97fdf541c8cc1207:active { border:0!important; } .uaf80d17ef90e3b3c97fdf541c8cc1207 .clearfix:after { content: ; show: table; clear: both; } .uaf80d17ef90e3b3c97fdf541c8cc1207 { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; obscurity: 1; progress: haziness 250ms; webkit-change: darkness 250ms; foundation shading: #95A5A6; } .uaf80d17ef90e3b3c97fdf541c8cc1207:active , .uaf80d17ef90e3b3c97fdf541c8cc1207:hover { mistiness: 1; change: murkiness 250ms; webkit-change: haziness 250ms; foundation shading: #2C3E50; } .uaf80d17ef90e3b3c97fdf541c8cc1207 .focused content zone { width: 100%; position: relative; } . uaf80d17ef90e3b3c97fdf541c8cc1207 .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; text-beautification: underline; } .uaf80d17ef90e3b3c97fdf541c8cc1207 .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .uaf80d17ef90e3b3c97fdf541c8cc1207 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; fringe sweep: 3px; box-shadow: none; text dimension: 14px; textual style weight: intense; line-stature: 26px; moz-fringe span: 3px; text-adjust: focus; text-improvement: none; text-shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: supreme; right: 0; top: 0; } .uaf80d17ef90e3b3c97fdf541c8cc1207:hover .ctaButton { foundation shading: #34495E!important; } .uaf80d17ef90e3b3c97fdf541c8cc120 7 .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .uaf80d17ef90e3b3c97fdf541c8cc1207-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .uaf80d17ef90e3b3c97fdf541c8cc1207:after { content: ; show: square; clear: both; } READ: What is Linguistics? EssayEvelyn blinds herself from the world that guides her and rushes to her own free world: the houses and lodgings of alleged companions. These companions lure her to live on the planet that she aches for, away from the principles and structure where she can be allowed to compose and revolt. These companions are not there to help her, however; they are there to make her a someone who is addicted, a whore, a feeble connection of which they can exploit. She is blind to their actual goals on account of her naivety. Since she can't see genuine guide in advocates, specialists and specialists, she spirals herself more profound and more profound into enslavement, prostitution and ghastly choices. In spite of the fact that Evelyns flees to escape from the social limits and the truth of a real existence at grand slam by her folks an offer for the opportunity of self she gets oblivious in regards to herself in which she loses confidence, sense of pride, and self-restraint. She dismisses her way of life, her qualities and her otherworldliness. Evelyn no longer has control of her life; tranquilizes now control her life. She should prostitute herself to endure and keep her habit; yet she won't be unassuming and get back where she can accomplish a condition of wellbeing and mental stability more effectively than in the city. She takes a stab at her own to free of her enslavement however it is no utilization, Im making a decent attempt to chop down. Im moving as quick as I can conflicted between the significance of my composition and the enchantment of medications. The shades of the pills are so pretty(Lau 197). Here, she shows that despite the fact that she understands that she has a decision, she keeps on taking an inappropriate way since her visual impairment influences the request for her needs. She proceeds to state, I could get one of the top scholars in Canada, or I could be a medication fanatic, or I could bite the dust. These are the choices.(Lau 197). Evelyn still understands that she has a choice; she despite everything can return and right the wrongs,â but the blinders that the road and assumed opportunity have put upon Evelyns eyes hinder her to make that end. Evelyns visual deficiency of adoration, help and herself genuinely cause her to endure all through the novel. Without the establishment of family, Evelyn gets no opportunity of endurance. Human instinct expresses that one can't exist without the other; in this, isolation is the most serious punishment one can get. Evelyn encounters a psychological condition of isolation in the city, with just her compositions that keep her rational. She is lucky to discover such break in something so intelligent, or, more than likely craziness is unavoidable. Despite the fact that Evelyn ends up being a prize-winning Canadian creator, it is apparent that this dim spot on her youth will stay with her eternity, not as only an unpleasant time of her life, however as an expectation to absorb information. Evelyn develops each time she returns to her frightful road life, similarly as society ought to gain from its awful missteps. Works Cited Ask Grandpa: Solipsism. (15 December 2004) http://home.swipnet.se/~w-18693/IEsolipsism.htm Lau, Evelyn. Runaway: Diary of a Street Kid. Toronto: HarperCollins Publishers Ltd., 1989. Thornton, Stephen P. Solipsism and the Problem of Other Minds. (15 December 2004) http://www.iep.utm.edu/s/solipsis.htm Websters Encyclopedic Dictionary of the English Language. New York: Lexicon Publications Inc., 1988.

Mixed metal and mixed ligand for tri-nuclear complexes Research Proposal

Blended metal and blended ligand for tri-atomic buildings - Research Proposal Example The main case includes trinuclear Au (I) adducts {[3, 5-(CF3)2Pz] Au}3.6 (Bowmaker et al, 2014). Buildings including combination of silver(I) and copper(I) exist showing the structures {[3,5-(CF3)2Pz]Ag}3 and {[3,5-(CF3)2Pz]Cu}3. The resultant impact is a copper complex that has a blended vallent structure of {[3, 5-(CF3)2Pz]5Cu(II)2Cu(I). Cu2 dimer opens up through treatment of {[3,5-(CF3)2Pz]Cu}3 with 2,4,6-collidine which is of a fitting sum. Bis(pyrazolyl)borate adduct Cu1 is a result that begins from the combination of collidine, CuOTf and [H2B(3,5-(CF3)2Pz)2]K (Lalinde et al, 2014) The proportional related adducts of Silver Ag1 and Ag2 experienced closely resembling strategies during their arrangements. Different strategies portrayed their contrasting edifices which incorporate X-beam crystallography. Cu1 and Cu2 have trigonal planar locales of copper (Miyake et al, 2014. Rather than the component, Ag2 comprises of Ag(u-N-N)2Ag unit that is found down the middle vessel compliance. The intermolecular separation between the Ag***Ag atoms is 3.5618A. Different precious stones exist which include Ag2 particles containing straightened and vessel seat adaptations (Beì ziau et al, 2013). It gets critical to see that bis(pyrazolyl)borato parts and buildings, for example, Ag1 are uncommon because of their simplicity of decay on silver metal (Zhou et al, 2014). Thusly, special photophysical properties are featured for the mononuclear and dinuclear silver(I) and copper(I) buildings. Biswas, S., Saha, R., and Ghosh, A. (2012). Copper (II)â€Mercury (II) Heterometallic Complexes Derived from a Salen-Type Ligand: A New Coordination Mode of the Old Schiff Base Ligand. Organometallics, 31(10), 3844-3850. Bowmaker, G. A., Hanna, J. V., King, S. P., Marchetti, F., Pettinari, C., Pizzabiocca, A., ... and White, A. H. (2014). Buildings of Copper (I) Thiocyanate with Monodentate

Public Attitudes of Proposed Wind Farm

Open Attitudes of Proposed Wind Farm With Irelands amazing breeze assets, wind power has gotten one of the most quickly developing wellsprings of sustainable power source in Ireland (Comhar, Nov 11). Numerous individuals in Ireland guarantee to be supportive of wind cultivating, and keep up that breeze power is acceptable wellspring of sustainable power source, which decreases ozone depleting substance discharges. Notwithstanding, various individuals likewise accept that these breeze ranches ruin the view and may negatively affect the neighborhood scene, just as effectsly affecting the travel industry in the region concerned. As plans to make another breeze ranch in County Clare have been placed moving, I wish to get to the assessments of the residents of West Clare on the proposed development of a breeze ranch on the western slant of Mount Callan. Points and Objectives As both the individuals of West Clare, and the breeze ranch itself, need to coincide in the zone being referred to, the sentiments and mentalities of the nearby individuals are fundamental in defining a compelling arrangement, and in executing it to definite consummation of the venture. As the monetary maintainability of the inhabitants of the picked territory depend basically on agribusiness and the travel industry, suppositions given on the effect the structure of a breeze homestead may have on both of these financial territories are significant to successfully and easily finishing the undertaking. The point of this venture is to get to the suppositions and perspectives of the residents in West Clare on the proposed development of a breeze ranch on the western slant of Mount Callan. The primary targets of this overview are to: Access whether the residents of West Clare bolster the utilization of wind power. Access whether the residents of West Clare bolster or contradict the development of a breeze ranch on Mount Callan. Access whether the residents in West Clare accept that a breeze ranch would profit their nearby economy. To discover the assessments of the residents of West Clare, on the impacts a breeze homestead would have on the nearby scene. System Measurable investigation mapping can be utilized to consolidate quantitative and subjective information assortment strategies. This is utilized to make a reason for the essential research. I have utilized the factual examination mapping strategy to remove information from the statistics so as to assist me with recognizing my zone of study. To give proper data to my investigation, I have mapped information identifying with area, age, sex and time allotment living at the present area (Kitchin Tate, 2000). Kilmihil, Creegh and Liscasey are the three nearest townlands to the proposed building site of the breeze ranch. These three townlands have a consolidated populace of 724 with 65% of individuals being beyond twenty years old. Of the populace beyond twenty years old, 52% of them are male and 48% are female (CSO). I will take an example of 100 individuals, 52 male and 48 female from the consolidated populace of the three towns matured more than twenty. I will utilize precise arbitrary examining, choosing the fifth component at irregular, to direct the survey for quantitative information assortment. These polls will be disseminated by and by in neighborhood focuses. This strategy for inquire about has been utilized by Michler and Kodeih in their article Mussel and Seaweed Cultivation in Offshore Wind Farms: An Opinion Survey (Michler Kodeih, 2008). Q1.To which age class do you belong?20 †30 31 †40 41 †50 51 †64 65+ Q2Gender:Male Female Q3. Conjugal Status:Single Married Widow/Widower Q4.How numerous Children do you have?0 1 †2 3 †5 6+ Q5.Do you live in a urban or country area?Urban Rural Q6.How long have you lived here? Q7.Is your family unit settlement: Owner busy with a home loan? Proprietor involved without a home loan? Being bought from the Local Authority? Being Rented from the Local Authority? Being leased from a private landowner? Q8.What is your occupation? Q9.If your occupation identifies with agribusiness, Arable cultivating what sort of farming would you say you are occupied with? Domesticated animals Other Q10.Do you think wind homesteads will influence agriculture?Yes No If truly, it would be ideal if you clarify. Q11. OK bolster the constructionYes of a breeze ranch in your general vicinity? No Q12.Do you think a breeze ranch would affectYes the house costs in your general vicinity? No Q13.Do you think a breeze ranch wouldYes advantage your nearby economy? No Q14.Do you imagine that breeze ranch will Yes add to Irelands vitality autonomy? No Q15.What influence do you think a breeze homestead would have on the neighborhood scene? Q16.What issues do you think a breeze ranch in your general vicinity may cause? Q.17Would you be happy to partake in a follow upinterview to additionally communicate your perspectives on wind cultivating? Truly No If Yes, it would be ideal if you complete the accompanying Name: Address: Phone Number: â€Å"Qualitative research strategies are important when constrained research has concentrated on an idea or marvel and it â€Å"needs to be understood† (Hunt, 2010). I will concentrate on interviews with the inhabitants of these three towns to gather quantitative information. I will utilize an open-finished meeting to lead this piece of the venture. This procedure utilizes a sort of organized survey, which doesn't contract the appropriate responses of interviewee to classes gave by the questioner; this better mirrors the interviewee’s own reasoning (Kitchin Tate, 2000). I have remembered an inquiry for the quantitative poll enquiring whether members would partake in a meeting. I am trusting I will get twenty five members that will consent to this. In the event that I don't get the necessary measure of members for talking from the survey, I will use the act of cold pitching to acquire the rest of the members. I will utilize an example size of twenty five individuals, t hirteen male and twelve female. I will talk with six individuals from Kilmilhil, ten individuals from Liscasey and nine individuals from Creegh, to get to their feelings on the proposed breeze ranch. This strategy for information assortment was utilized by Sustainable Energy Ireland in their article on Attitudes towards the improvements of wind cultivates in Ireland (ESI, 2003). Meeting plan I have perused and comprehended this assent structure totally and will participate in this meeting. I comprehend the motivation behind this meeting. I am mindful that I can pull back from this meeting whenever. I comprehend that every one of my answers will be considered in the strictest certainty. Signed:Date: I am keen on the assessments of the residents of West Clare on the development of a breeze ranch on the west incline on Mount Callan. I might want to ask you a progression of inquiries identified with this subject. Q1. Whatever degree would you bolster or restrict the development of a breeze ranch in your general vicinity? Q2. It is safe to say that you are agreeable to the further improvements of wind cultivates in Ireland? Q3. What advantages do you think a breeze ranch would bring to your territory? Q4. What issues do you think a breeze ranch may cause in your general vicinity? Q5.What influences do you think a breeze ranch would have on the nearby scene? Q6. Do you think the development of a breeze ranch in your general vicinity would add to Ireland’s vitality autonomy? Q7. It is safe to say that you are worried about environmental change? Q8. OK be eager to pay more for your power on the off chance that it tells the truth sustainable source? The advantages of creating essential information are that it is known unequivocally how the information was delivered, and if any issues emerged all the while. This is the framework for the most part utilized for information assortment; anyway is a few cases the age of essential information is unimaginable then auxiliary information might be utilized. Optional information may likewise be utilized to help supplement the essential information you have just gathered (Kitchin Tate, 2000). As various strategies for information assortment are required to lead this investigation, utilization of auxiliary record examination will likewise be utilized. The information in these records have been gathered and broke down by another person, and generally for an alternate reason. Anyway these optional sources are valuable and can help in reinforcing the comprehension of a picked subject. The sources I plan to utilize are as per the following: Busch, M., Gee, K., Burkhard, B., Lange, M., Stelljes, N. (2011). Conceptualizing the connection between marine environment administrations and human prosperity: the instance of seaward wind cultivating. Universal Journal of Biodiversity Science, Ecosystem Services Management 7:3, pp. 109-203. Comhar. (Nov 11). Network Renewable Energy in Ireland: Status, obstructions and potential choices. Dublin: Comar Publications. CSO. (n.d.). Recovered 04 18, 2014, from Central Statistics Office: http://census.cso,oe/sapmap/ ESI. (2003). Recovered 04 2014, 19, from Sustainable Energy Ireland: http://www.seai.ie/Publications/Renewables_Publications_/Wind_Power/Attitudes_towards_the_development_of_wind_farms_in_ireland.pdf Chase, T. (2010). Huge breeze in unassuming community Ontario:. Toronto: Department of Geography, Collaborative Program in Environmental Studies, University of Toronto. Kitchin, R., Tate, N. J. (2000). Leading examination into human geology: Theory, technique and pratice. Essex: Pearson Education Limited. Michler, C. T., Kodeih, S. (2008). Mussel and kelp development in seaward wind cultivates: A supposition review. Waterfront the board, 36(4), pp. 392-411. Smith, E. R., Klick, H. (2007). Disclosing NIMBY Opposition to Wind Power. Santa Clause Barbara: University of California, Santa Barbara. DeLacy, P. Barton, (2001) Wind cultivates: a valuation groundwork, Appraisal diary, 79(1), pp. 28-43. Wilson, Keith (2011), Winds of progress, Geographical, 83(5) p. 74. Book index Works Cited Comhar. (Nov 11). Network Renewable Energy in Ireland: Status, boundaries and potential choices. Dublin: Comar Publications. CSO. (n.d.). Recovered 04 18, 2014, from Central Statistics Office: http://census.cso,oe/sapmap/ ESI. (2003). Recovered 04 2014, 19, from Sustainable Energy Ireland: http://www.seai.ie/Publications/Renewables_Publications_/Wind_Power/Attitudes_towards_the_development_of_wind_farms_in_ireland.pdf

Performance Measurement And Control Of Renault And Loreal Finance Essay - Free Essay Example

The performance measurement system of a firm has a strong influence on the behavior of its people. Performance measurement is the basis of every system like cost system, planning system, capital budgeting system, personal assignments, promotions, reorganizations, budget allocations- the mechanisms, built up over years by which every thing runs in a company. Organizations measurement system strongly affects the behavior of people both inside and outside the organization. In this coursework two French companies called Renault and LOreal has been chosen. The main aim of this coursework is find out the financial performance, strategies used by these firms and their conduct. The main purpose of this study is gain insight into the performance measurement design of these French firms. Gross margin of LOreal amounted to 70.5% of sales. The improvement of 10 basis points reflects efficiency gains in plants and gains on purchasing, and, on the other hand, extra costs linked in particular to monetary parities. This improvement in gross profit was particularly significant in the second half of 2009. The automotive market of Renault is expected to grow by 3% in 2010 compared with 2009, but with significant disparities between regions. In two of the main regions in which Renault is present, Europe and Euromed, markets are expected to shrink by around 10% on 2009. We therefore expect 2010 to be another tense year and, once again, our main objective is to generate positive free cash flow. Strategic objective of Renault: . Aiming to be pioneers in the mass marketing of electric vehicles while continuing to improve the efficiency of combustion engines. Continue to boost sales on emerging markets, especially by position in countries where Renault already present, such as Russia, India and Brazil. Expand commercial offensive in Europe, particularly by strengthening the respective positions of brands, Renault and Dacia. Consolidate position as a leader in low-cost vehicles with the Logan platform, and use future ultra-low cost vehicle as a lever for our international development. Step up the development of joint policies within the Alliance, which is crucial in achieving these objectives. The increase in 2009 of the driving forces of LOreal represented by research and advertising promotion expenses, which are essential for the lasting support and sustainable development of the companys brands, was approved as their strategic objective. Introduction Performance measurement refers to the system by which the performance of a company is measured in terms of financial and non-financial areas. Performance measurement is the process whereby an organization establishes the parameters within which programs, investments, and acquisitions are reaching the desired results. Performance measurement sometimes rely heavily financial measures. A company is likely to concentrate on activities like product development, manufacturing, and customer service. In order to maintain competitive edge, the performance measurement tools should be well-conceived and designed. Principles of performance measurement All significant work activity must be measured. Work that is not measured or assessed cannot be managed because there is no objective information to determine its value. Therefore it is assumed that this work is inherently valuable regardless of its outcomes. The best that can be accomplished with this type of activity is to supervise a level of effort. Works which are unmeasured should be minimized or eliminated. For all measured work, desired performance outcomes must be established. Outcomes provide the basis for establishing accountability for results rather than just requiring a level of effort. For work evaluation and meaningful performance appraisal, desired outcomes are necessary. Defining performance in terms of desired results is how managers and supervisors make their work assignments operational. Performance reporting and variance analyses must be accomplished frequently. Frequent reporting enables timely corrective action. Timely corrective action is needed for effective management control. The basic purpose of performance measurement system is to provide feedback, relative to the goals, that increases chances of achieving the goals efficiently and effectively. Performance measurement measures can be financial as well as non-financial. Financial measures include: Return on capital employed, Return on investment, Return on equity, Return on sales, Economic value added, Profit after tax, Market capitalization etc. Non-financial measures include: Customer satisfaction index, Customer returns, market share, new product introduction, On-time delivery Employee productivity index, manufacturing cycle index etc. Both LOreal and Renault have almost all the above mentioned financial and non-financial measures. For example, the main objective of Renault in 2009 was to achieve free positive cash flow and this plan was organized in three parts namely maximizing revenues by improving market share, reducing working capital and reducing fixed cost. LOreal received top marks in financial performance, appeal, leadership, products and services. Several performance measurement systems are in use today, and each has its own group of supporters. For example, the Balanced Scorecard Balanced Scorecard Most companies have a performance measurement system that includes financial measures as well as non-financial measures. Financial measures are used primarily by senior managers to monitor the performance of the firm as a whole and its business units or divisions. Non financial measures are employed mainly by operating managers to control short-temporary operations. The balanced scorecard approach pioneered by Robert Kaplan, David Norton and others seeks to develop an integrated performance measurement system. Structure of a Balanced Scorecard How do we look to shareholders?Financial perspective How do customers see us? Goals Measures Customer perspective Goals Measures Internal business perspective Goals Measures Innovation and learning perspective Goals Can we continue to improve and create value?Measures Both LOreal and Renault have performance measurement systems. If we apply balanced score card for these companies we can find out how well they are performing in all perspective in business. Financially both these companies are doing well. They are well doing with their shareholders. Their internal business perspective is also very good comparatively. Renault is innovative with the new technologies where by they are able to meet customer needs as per their requirement. LOreal is also making innovations in their cosmetic segment. Both these companies have a good customer relation Aim of the Study The aim of this study is assess the financial performance of Renault and LOreal and find out the performance measurement systems adopted by these firms. Result of the Study Financial Performance of Renault (2009) Liquidity Ratios Current Ratio = __ Current Assets___ Current Liability = __ 5,941.1_ 35,795 = 0.947 Acid-test Ratio = __Quick Assets__ Current Liability = __Current Asset Inventories__ Current Liability = ____33,913 3,932____ 35,795 = 0.83 Leverage Ratios Debt-equity Ratio = _ Debt__ Equity = __ Debt_______________ Net worth + deferred tax liability = ____47446____ 16,472 + 114 = __47446___ 16586 = 2.86 Debt -asset ratio = ___Debt___ Asset = ___Debt___ Equity + Debt = _47446_ 16586 + 47446 = 0.74 Turnover Ratios Inventory Turnover Ratio = ___Cost of good sold___ Average Inventory = ___ 26,978 ___ (3,932 + 5,266) / 2 = 5.87 Fixed Assets Turnover Ratio = ________Net Sales_______ Average net fixed assets = ____32,415_____ (30,000 + 32,553) /2 = 1.036 Total Assets Turnover Ratio = ____Net Sales_____ Average total assets = ____ 32,415______ (63,978 + 63,831) /2 = 0.507 Profitability Ratios Gross Profit Margin Ratio = ___Gross Profit / Loss___ x 100 Net Sales = ___ (396) ___ x 100 32,415 = (1.22) % Net Profit Margin Ratio = _____Net Profit/ Loss___ x 100 Net Sales = ____ (3,068) ___ x 100 32,415 = (9.446) % Return on Equity = ___Equity earnings__ Average equity = ___ (3,068) _______* 100 (16,472 + 19,416) / 2 = (17.097) % Financial Performance of LOreal Liquidity Ratios Current Ratio = __ Current Assets___ Current Liability = __ 5,941.1_ 5,386.5 = 1.103 Acid-test ratio = __Quick Assets__ Current Liability = __Current Asset Inventories__ Current Liability = ____5,941.1 1,476.7____ 5,386.5 = 0.829 Leverage Ratios Debt-equity Ratio = _ Debt__ Equity = __ Debt_______________ Net worth + deferred tax liability = ____9693.1__ 13,598.3 + 418.0 = __9693.1___ 14016.3 = 0.692 Debt -asset ratio = ___Debt___ Asset = ___Debt___ Equity + Debt = _9693.1 13,598.3 + 9693.1 = 0.416 Turnover Ratios Inventory Turnover Ratio = ___Cost of good sold___ Average Inventory = ___ 5,161.6 ___ (1,476.7 + 1,635.5) / 2 = 3.317 Fixed Assets Turnover Ratio = ________Net Sales_______ Average net fixed assets = ____17,472.6_____ (17,350.4 + 16,380.3) /2 = 1.036 Total Assets Turnover Ratio = ____Net Sales_____ Average total assets = ____ 17,472.6_____ (23,291.5 + 22,906.9) /2 = 0.756 Profitability Ratios Gross Profit Margin Ratio = ___Gross Profit / Loss___ x 100 Net Sales = ___ 12,311.0___ x 100 17,472.6 = 70.45 % Net Profit Margin Ratio = _____Net Profit/ Loss___ x 100 Net Sales = ____ 1,794.9 ___ x 100 17,472.6 = 10.27 % Return on Equity = ___Equity earnings__ Average equity = ___ 1,794.9 _______x 100 (13,598.3 + 11,562.5) / 2 = 14.267 % Findings Comparison between financial performance of LOreal and Renault: Financial Ratios Renault LOreal Liquidity Ratios Current Ratio Acid-test Ratio 0.947 0.838 1.103 0.829 Leverage Ratios Debt-equity Ratio Debt-asset Ratio 2.86 0.74 0.692 0.416 Turnover Ratios Inventory Turnover Ratio Fixed Assets Turnover Ratio Total Assets Turnover Ratio 5.87 1.036 0.507 3.317 1.036 0.756 Profitability Ratios Gross Profit Margin Ratio Net Profit Margin Ratio Return on Equity (1.22)% (9.446)% (17.097)% 70.45% 10.27% 14.267% Interpretations: Liquidity Ratio of a firm refers to the ability of a firm to meet its obligations in the short-run. LOreal has higher current ratio compared to Renault. It is clear that LOreal has the ability to meet its obligations within time as compared to Renault. Acid-test ratios of both the firms are some what same. Financial leverage refers to the use of debt finance. Debt -equity ratio is LOreal is lower as compared to Renault which shows that the creditors of LOreal are enjoying higher degree of protection. Debt-asset ratio measures the extent to which borrowed funds support the firms assets. In this context, LOreal is having low ratio compared to Renault. This implies that Renault is using borrowed funds to invest in assets. Inventory turnover ratio measures the speed with which inventory is moving through the firm and generating sales. Renault is having higher inventory turnover ratio, it shows that it has efficient inventory management as compared to LOreal. Fixed asset turnover ratio is same for both the companies. Higher ratio indicates a high degree of efficiency in asset utilization. Total asset turnover ratio measures how efficiently assets are employed, overall. Overall LOreal has efficient employment of assets compared to Renault. When we compare the profitability ratio of both the firms, it is clear that Renault is having a negative figure which implies that it has incurred huge loss in the year 2009. LOreals profitability is high and it is generating positive cash flows. Conclusions It can be concluded that the performance of LOreal is good as compared to Renault in the year 2009 as they have incurred net loss. Renault group has increased its market share to 3.7%. Even though it has incurred net loss in the end of 2009, it has increased its market share by increase in sales volume and efficient inventory management. Renault has high leverage funds invested which is the cause of loss and moreover Renault has financed its fixed assets through debt. LOreal on the other hand has a good financial performance because of its effective management of funds. It has incurred profit in the year 2009, so financial performance of LOreal is better than Renault.

The Evolution of Modern Humans - 2725 Words

While time travel still remains elusive to us, scientists have been able to discover things about our past as a species that were practically inconceivable over 150 years ago when Charles Darwin released his book entitled The Origin of Species. They have especially uncovered many pieces to our still incomplete puzzle over the past 20 years so that we now have a nearly complete idea of how our species Homo sapiens came to be. This story of our history includes dozens of species’ and hundreds of fossils and bones, yet fairly few complete or even partial skeletons. Hominids have gone through many changes to get from one of our earliest species’ Ardipithecus ramidus to Homo sapiens which scientists have been able to discover†¦show more content†¦The lower part, where it meets the ankle, is fairly wide and thick so it acted as a â€Å"shock absorber† whilst walking. Members of the Australopithecus anamensis species also had long forearms and wrist bone featu res which suggest tree climbing. They were thickly-built with long narrow jaws. Their side rows of teeth were in parallel lines and were heavily enameled which entails that they ate hard, abrasive foods such as nuts, but researchers also believe that they also ate fruits. These hominids were possibly the size of modern female chimpanzees and there is evidence of sexual dimorphism. (Leakey et al, 1995; White et al, 2006) Discovered in 1974, Australopithecus afarensis is one of the most famous early hominids and they are the direct descendants of Australopithecus anamensis. Australopithecus afarensis as a species was not named until 1978, after many fossil discoveries of the same type were found at sites in Hadar, Ethiopia and Laetoli, Tanzania. Some of the fossils categorized as a part of this species were found as early as in the 1930’s. They were around for more than 900,000 years which makes them the longest lived species and there are over 300 sets of remains of Australopi thecus afarensis. One of the most famous hominid skeletons is 3.2 million year old â€Å"Lucy† (AL 288-1), discovered by Donald Johanson and Maurice Taieb in Hadar, Ethiopia in 1974. She was nicknamed the night she was discoveredShow MoreRelatedThe Evolution Of Modern Humans952 Words   |  4 PagesWhen we think about the evolution of modern humans we think about two basic theories. The first theory is the â€Å"Multiregional Variation theory which is the different human populations or cultures had independent origins and are evolved in isolation from one another. The second theory is the â€Å"Out of Africa â€Å"theory. This theory is basically when humans evolved in Africa between 200,000 and 100,000 years ago. After these humans evolved they left Africa after evolving. Both of these theories both supportRead MoreEvolution Of The Modern Day Human Essay1845 Words   |  8 PagesThe modern day human has not existed for very long, in fact its one of the recent species to populate the Earth. Before modern day humans or Homo sapiens sapiens as we are scientifically known as, existed a similar yet less developed Homo genus named Homo erectus/ Homo ergaster. Evidence of these species dates back to over 1.9 million years ago and up to as recently as 70,000 years ago in which the evidence can be found in Africa, Europe and Asia. In this essay I will firstly provide a general timelineRead MoreHuman Evolution Affected By Hybridization Of Modern Humans And Similar Human Species930 Words   |  4 Pages Human Evolution Affected by Hybridization of Modern Humans and Similar Human Species The evolution of humans is known to be very complex and recently scientists have been discovering just how complex through molecular data. Learning that the vertebrate eye took 400,000 generations to evolve sparked my interest in understanding human evolution. A recent article on BBC claims that at one point in the timeline of human evolution, the species Homo sapiens, which is the modern human species, interbredRead MoreThe Theory Of Evolution Of Human History And Modern Thinking2012 Words   |  9 PagesSince the dawn of time, the theory of evolution has played an important role in the process of understanding human history and modern thinking. However, this theory didn’t always have an explicit term to clarify its meaning. Philosophers embraced the ideals of knowledge and enlightenment of reason—searching for answers as to better understand the origins of mankind and how it attributes to what it means to be human. Alongside social progress and intellectual developme nt, fascinating new discoveriesRead MoreHuman Evolution Myth or Fact1313 Words   |  6 PagesThe debate of human evolution being fact or fiction has been around for hundreds of years. Evidence of human ancestry has been found in many parts of the world and these fossils found have been proven to be human. The parts of the world include Eurasia and Africa. Although fossils are found in Eurasia, the human ancestor the Hominoidea has been traced back to the Miocene epochs, which were 23 to 5 million years ago. The Hominoidea is a super-family, which contains many species that are existent todayRead MoreEssay on The History of Human Evolution1517 Words   |  7 PagesThe History of Human Evolution By definition, human evolution is the development, both biological and cultural, of humans. Human ideologies of how the evolution of man came to be is determined by cultural beliefs that have been adopted by societies going back as far as the Upper Paleolithic era, some 40,000 years ago. Through the study of paleoanthropology, we have come to determine that a human is any member belonging to the species of Homo Sapiens. Paleoanthropologists, while studyingRead MoreHuman Evolution: Myth or Fact1301 Words   |  6 PagesThe debate of human evolution being fact or fiction has been around for hundreds of years. Evidence of human ancestry has been found in many parts of the world and these fossils found have been proven to be human. The parts of the world include Eurasia and Africa. Although fossils are found in Eurasia, the human ancestor the Hominoidea has been traced back to the Miocene epochs, which were 23 to 5 million years ago. The Hominoidea is a super-family, which contain s many species that are existent todayRead More Multi-regional Continuity: The Fossil Evidence Essay1099 Words   |  5 Pagesmulti-regional continuity model of human evolution, there is without a doubt a preponderance of fossil data that supports the diverse origins of Homo sapiens in different regions of the globe. Skulls displaying a wide variety of mixed modern and archaic features have been found in every corner of the world. The mere existence of these fossils is evidence enough to prove that human evolution was far less cut-and-dried a process than the advocates of the replacement model of human evolution would like to suggestRead MoreAre Humans Still Evolving?1556 Words   |  7 PagesAbstract evolution has occurred in humans for millions of years; however, in a modern society many scientists and evolutionists are now debating whether or not it is still occurring, and if it follows the same rules. With all of the new technology humans have created, some experts believe tha t humans have essentially conquered nature, and no further evolutionary changes will occur. Still, others hold opposing views; some experts believe that evolution is still occurring, but modern societal advancementsRead MoreEssay on human evolution1305 Words   |  6 Pagesunderstanding human evolution and the history of psychology for the modern psychologist. For the human evolution, the essay will be addressing on how we and other species descended from our ancestors and how the different environment has helped to us to become more adaptable. Regarding the history of psychology, the essay will be discussing on how psychology branched off from the philosophy approach to become its own science. The essay will then go on discussing how the understanding of both human evolution

Materialism - the Great Gatsby - 1732 Words

Materialism America has been labeled The land of opportunity, a place where it is possible to accomplish anything and everything. This state of mind is known as The American Dream. The American Dream provides a sense of hope and faith that looks forward to the fulfillment of human wishes and desires. This dream, however, originates from a desire for spiritual and material improvement. Unfortunately, the acquisition of material has been tied together with happiness in America. Although The American Dream can be thought of as a positive motivation, it often causes people to strive for material perfection, rather than a spiritual one. This has been a truth since the beginnings of America, such as the setting of F. Scott†¦show more content†¦But the more important question that faces us through our sense of the immediate tragedy is where (these deficiencies) have brought America. This state of perfection that people so desperately want to achieve is the very reason why Ame rican society is dysfunctional. People are blinded by this hopeful result of their lives, they allow the present to escape their grasp. Fitzgerald introduces a place by the name of The Valley of Ashes. It is a depressing locality far away from the glamour and wealth of the East and West Eggs. This dumping ground is half way between West Egg and New York. The Valley of Ashes is a symbol of the empty existence of a low society. Fitzgerald uses this slum as an example of the failure of the American Dream. He criticizes the corruption of the American dream. What was once for Thomas Jefferson-a belief in self-reliance and hard work, has become what Nick Carraway calls The service of a cast, vulgar, and meretricious beauty (180). This energy might have gone into the pursuit of morale and self worth, rather than materialism and shallow fortunes. Things like love and relating to another human being is completely overlooked in the pursuit of power and a very showy, but fundamentally empty form of success. All the characters in this novel are caught up in materialism except for one, Nick Carraway, the narrator and the observer. Nick sees all the evil that goes on, and itShow MoreRelated Materialism in The Great Gatsby Essay1075 Words   |  5 PagesMaterialism may be defined as attention to or emphasis on material objects, needs or considerations, with a disinterest in or rejection of spiritual values. The acquisition of material wealth is often equated with happiness in this country. This is true today, and it was true during the 1920s, the setting of F. Scott Fitzgeralds The Great Gatsby. That the majority of Americans believe that wealth and happiness are the same is a result of our market economy that encourages consumption and conditionsRead MoreEssay on Materialism in the Great Gatsby905 Words   |  4 Pagessuch as money in The Great Gatsby. Daisy falls in love with Gatsby, who is a poor man at the time, and when Gatsby leaves for the war, Daisy marries Tom Buchanan, who is a rich man, because he is â€Å"old money,† meaning he will always have the money and status to support Daisy. When Gatsby returns from the war, his pursuit of Daisy’s love reveals his materialism and he eventually becomes rich for Daisy and believes that he can win her back because he now has money. The Great Gatsby demonstrates the wayRead More Materialism - The Great Gatsby Essay1687 Wor ds   |  7 Pages Materialism nbsp;nbsp;nbsp;nbsp;nbsp; nbsp;nbsp;nbsp;nbsp;nbsp;America has been labeled quot;The land of opportunity,quot; a place where it is possible to accomplish anything and everything. This state of mind is known as quot;The American Dream.quot; The American Dream provides a sense of hope and faith that looks forward to the fulfillment of human wishes and desires. This dream, however, originates from a desire for spiritual and material improvement. Unfortunately, the acquisitionRead MoreMaterialism In The Great Gatsby Analysis824 Words   |  4 PagesMaterialism The Great Gatsby, written by F. Scott Fitzgerald, illustrates the different lifestyles in regards to the upper and lower classes. The upper class is represented by â€Å"Old Money†, the people who inherited their wealth. Another part of the upper class is represented by â€Å"New Money†, the people who obtained wealth over time. Old money is more fancy and elegant, whereas new money is more showy and extravagant. Because of this, old money is considered superior to new money. The lower class isRead MoreThe Madness Of Materialism In The Great Gatsby996 Words   |  4 Pagesarticle â€Å"The Madness of Materialism† by Steve Taylor discusses psychological discord and talks about people always wanting certain objects, that they might not be a necessity (Taylor). This article is similar to the novel, The Great Gatsby by F Scott Fitzgerald because both discuss the idea of wants versus needs. Gatsby is the main character, however Nick Carraway is the narrator througho ut the entire story. They have been neighbors ever since Nick moved to West Egg. Nick and Gatsby become close friendsRead MoreMaterialism in The Great Gatsby Essay515 Words   |  3 Pagessay that you are happy. Daisy Buchanans case in The Great Gatsby by F. Scott Fitzgerald proves this to its entirety. When having to decide between an empty marriage with her husband Tom and Jay Gatsby, her love interest, she chooses Tom even though he doesnt make her truly happy. It is then evident all throughout the novel that materialistic properties of wealth and status triumphs over love. In 1917, Daisy became acquainted with Jay Gatsby from Louisiana. Though they seemed very close with eachRead MoreEssay On Greed And Materialism In The Great Gatsby1014 Words   |  5 Pagesgrowth in an economic forum. This caused many Americans to move into the uncharted territory of the city, and make the transition into a prosperous and foreign â€Å"consumer society† (History.com). In addition, the traits of greed and materialism are ubiquitous in The Great Gatsby, as well as in the flashy 1920’s. These two characteristics give one confidence, but as demonstrated in the novel, it brings nothing but short-term satisfaction. After that, feelings of desperation to childish behaviors can accompanyRead MoreGreed And Materialism In The Great Gatsby Analysis1311 Words   |  6 Pagesprosperous and previously foreign â€Å"consumer society† (History.com). The traits of greed and materialism are ubiquitous in The Great Gatsby, as well as in the Art Deco era of the 19 20’s. These two characteristics can give one confidence, but as demonstrated in the novel, they bring nothing but short-term satisfaction. After which, feelings can run the gamut from desperation to childish behaviors. While greed and materialism have the power to seem favorable, bringing an amplification of social status, theyRead MoreEssay On Money And Materialism In The Great Gatsby1994 Words   |  8 Pages Money and materialism play a large role in F. Scott Fitzgerald’s book, The Great Gatsby, which takes place on Long Island in the summer of 1922. The book follows a man by the name of Jay Gatsby who centers his life around one goal, winning back the girl of his dreams, Daisy Buchanan, who he lost five years earlier. His quest leads him from rags-to-riches into the arms of the one he loves, and ultimately, to death. This book is written from a Marxist point of view based on the fact that the bookRead MoreEssay on Love vs. Materialism in the Great Gatsby1131 Wo rds   |  5 PagesVs. Materialism The Great Gatsby does not offer a definition of love, or a contrast between love and romance. Rather it suggests that what people believe to be love is normally only a dream. America in the 1920s was a country where moral values were slowly crumbling and Americans soon only had one dream and objective to achieve, success. Distorted love is one theme in the novel The Great Gatsby, present among all of the characters relationships; Daisy and Tom, Tom and Myrtle, Daisy and Gatsby, and

Sources Of English Law free essay sample

Introduction The Sources of English Law are many and varied, however there are four main types, which have different roles and importance in the British Legal system. According to The Chartered Institute of Legal Executives (2013) ‘The four principal sources of UK law are legislation, common law, European Union law and the European Convention on Human Rights.† French Law also includes two of these four sources, as the France and the UK are both part of the European Union. There are also distinctions in UK laws that classify UK law into two separate categories these are Private and Public laws. France also has similar distinctions in its legal system. Hence in the coming sections we will discuss the similarities and difference of the sources of all these types of UK and EU legislation with that of their French Counterparts. Outline of the Courts in France and England Common Law The most distinctive difference of the English legal system when compared to the French is its reliance on Common Law as opposed to the French Civil Law system. The root of Common Law is based upon the cultural, social and moral values that early English Society had. â€Å"Common law is generally uncodified. This means that there is no comprehensive compilation of legal rules and statutes. While common law does rely on some scattered statutes, which are legislative decisions, it is largely based on precedent, meaning the judicial decisions that have already been made in similar cases. These precedents are maintained over time through the records of the courts as well as historically documented in collections of case law known as yearbooks and reports.† (University Of California at Berkley, 2013) This reliance upon precedent makes the past decisions of judges and case law vital to the English Legal System, and also give the Judges far more power  in the Legal process as unlike their French counterparts they are free to interpret the intentions of the judge that presided over the previous case and if appropriate change common law by setting a new precedent with sufficient cause. This is also the underlying reason for Ratio Decidendi being recorder so vigorously in English courts as this allows the Judge to clearly elaborate his reasoning to aid future Judges in their decisions. In the France and most other European Countries they use a Civil Law system that is generally codified (All the laws are written down and do not rely on previous cases.) (University of California, 2013). This limits Judges powers, making them less influential in Civil law system where the Legislature reigns supreme. There are influential proponents for both Civil Law and Common Law; For Civil (Statute Law) Aristotle, Hobbes and Bentham had the opinion that in a democratic society it was fair as the legislators who made all the laws were representative of the people (The Journal of Legal Studies, 2008). The Proponents of Common Law argue that it is more efficient and easily adapted to the changing culture of a country, and that Judges use there power to set precedents that produce efficient results, however they could be biased in their decisions, which is why the British court structure has developed the way it has. Case Law This section of the report outlines some of the Key cases that have set up the precedent bulk of Common law in modern times in order to demonstrate how the English legal system can evolve organically as opposed to Civil law systems; and furthermore to truly get to the root source of Common Law. A Prime example of how Case Law can evolve is the case of R v R (1991). In summary the antiquated value of English Common law stated that women who are married, are treated as the chattel (property) of their Husband, the case was brought to court of a man who forcible had intercourse with his wife after they had separated but neither party had filed for divorce. All previous precedent stated that this occurrence was not in fact rape as all  previous decision of the courts had never interpreted it that way as the women in marriage were the property of the man; however given the women’s rights movement of the second half of the C20th this was no longer in keeping with the zeitgeist of the time and the judge used his power to overrule the previous precedent and insisted that it was legally rape. Thus the Judge had change the common law through establishing a new precedent, with a Civil Law system this change in the law would have had to go through the legislature first and thus the man may have escaped punishment. Another example of how the Common law system allows evolution was given in the practice statement of 1966 by Lord Gardiner, â€Å"which stated that the House of Lords would treat former decisions of the House as normally binding but that it would depart from a previous decision when it appeared right to do so.† (Supreme Court, 2013) This had a marked effect on the following case DPP v Lynch in 1973, when he was brought before a court in Northern Ireland after he was purportedly forced to drive three IRA members to a shooting, wherein a police officer was killed. He was convicted by the court of 2nd degree murder, due to the precedent that duress was not a permissible defence in cases of murder. He appealed and after being dismissed by the Court of Appeal, eventually ended up before the Supreme Court (House of Lords). The Supreme Court held his appeal and allowed that the defence of duress was permissible to an aider or abettor of murder, thus reversing the decision of lower courts. In Summary, not only has the Supreme Court the power to Overrule, Distinguish and reverse the decisions of lower courts but member of the House of Lords can directly defy Stare Decisis as set previous supreme court judges. This power is denied to the Highest French Court, The Court of Cassation, as they are merely permitted to overrule, reverse and distinguish the decisions of lower courts than themselves. Their role is purely â€Å"to unify the case-law and ensure that the interpretation of texts is the same throughout the whole territory.† (Court Of Cassation, 2013)Thus they are unable to make exceptions in exceptional circumstances. Another case that demonstrates the larger amount of power that the English Judiciary holds when compared to the French is Re Sigsworth (1935); were a son who had committed matricide and was found guilty, but stood to inherit money from his mother by law. The Judge ruled that the son benefitting from murdering his mother was an absurd result and thus interpreted the law differently to avoid this result. This ruling by the Judge was a use of the literal rule. (See Appendix A for a breakdown of the rules of English case law. In conclusion, the English Judiciary is a source of English Law through the way in which Judges are allowed to interpret the common law and statues and set precedents that may alter subtly the way the original intent in common law or the statute was meant. The British Legislature as a Source of Law The British Legislature is Parliament, the Legislature has traditionally been the most important source of Law in the English legal system. The UK Parliament is split into the Houses that of the Lords Temporal and Spiritual and the Commons. A bill is a proposal of a new law to be discussed and if all goes well eventually passed. Both houses can initiate a bill; the stages of the legislating process are as follows. First reading: â€Å"is the first stage of a bill’s passage through the House of Lords/ Commons usually a formality, it takes place without debate.† (Parliament, 2013) Second Reading: This is the where the members of the house debate the bill and any amendments that they feel need to be added Committee Stage: The Public Bill Committee examines a bill in detail and amendments can be made. Report Stage: â€Å"All MPs may speak and vote for lengthy or complex Bills the debates may be spread over several days. All MPs can suggest amendments to the Bill or new clauses (parts) they think should be added.† (Parliament, 2013) Third Reading: The Bill is read a third time and debated amongst the House, however no amendments can be made at this stage, the MPs/Lords can simple vote on whether or not to approve the bills third reading. This Process is then repeated for the other house or the one that did not initiate the bill. Consideration of Amendments: This is  were both Houses of Parliament pass the bill back and forth until both Houses can agree upon all amendments. In exceptional circumstances however Commons can pass a bill without the agreement of Lords. As was the case of the Irish Home Rule Act of 1914 Royal Assent: The reigning Monarch approves the bill and it is now an Act of Parliament. Parliament is an important source of Legislation in England, if not the most important because it brings structure to parts of the common law system, which are in need of clarification. This process is called Derogation and has played a vital part in shaping the English Legal system, however due to the Common Law aspect of the English System, Parliamentary Law or Statute law is of less importance than that of its French Counterpart that has and does Legislate for every part of there legal system Acts of Parliament are what is called Primary legislation; there are other types of legislation known as Secondary Legislation, which will be discussed in the next section. Delegated Legislation (Secondary Legislation) There are many ways in which Parliament delegate’s legislation to lower government bodies, these forms key sources of the law that can affect the everyday life of those who reside in England Byelaws are the power to legislate, delegated by Parliament to certain Regional Councils in England. These laws are enforceable only in those areas rather than the Entirety of England. Examples of byelaws are: Ealing Council has issued bye-laws that legislate against people being anti-social, having dogs or leaving litter in public parks (Ealing Council, 2013). These Bye-laws are important source of law for British society as living in these areas means that you must follow your local bye-laws. Orders Of Council are orders issued either by the Queen by Royal Prerogative (Exclusively on advice of the government), these are usually only issued in emergencies; or in the form of a statute issued by a minister of the cabinet, these are an important source of law in normal circumstances as they are used by minister to make key reforms to regulating bodies such as the CIPD. EU legislation The EU is a Union of European Countries set up by the Treaty of Rome in 1957, which now has the power to legislate certain laws for all of its member states. It does this through Regulations, Decision and Directives. Regulations: â€Å"Regulations are the most direct form of EU law as soon as they are passed, they have binding legal force throughout every Member State, on a par with national laws.† (European Commission, 2013). Regulations are a good example of how the European Union is a contributor to both French and English law in pretty much equal capacity. Decisions: A Decision is a piece of EU legislation directly targeted at a particular member state or individuals in specific cases. These can be used to stop a state from doing something, make it do something or change the rights within a Nation. â€Å"A legislative act of the EU which is binding upon those to whom it is addressed. If a decision has no addressees, it binds everyone. [Article 288 TFEU]† (The EU.pptx, 2013) Directives: A directive is a piece of EU legislation that enforces a particular aim to be achieved without defining how they to achieve it, this allows individual member states to achieve it how they will. So in the British paradigm, Parliament could legislate to achieve the Directive and thus this is contributory to British Sources of Law. So in summary the EU is an important source of law to all its member states through any of these three methods of legislating, which is controlled by the European Parliament. The EU also has the highest courts of appeal for all its member states making it an equally important source of Law for England and France. An example of a piece of European Legislature is the Human rights convention of 1953. (ECHR, 2013)