Imagery Tone and Word of Choice Free Essays

â€Å"Imagery, Tone and Word Choice† An author can establish the mood of the story by either using figurative language or through using word of choice. Figurative language means the language that utilizes expressions or words with a meaning which is totally different from the literal interpretation. It can also mean different words but that have the same meaning. We will write a custom essay sample on Imagery Tone and Word of Choice or any similar topic only for you Order Now Word of choice is when you choose to use words that are descriptive and specific that tell your readers what you are trying to say. For example: instead of using a word like sad or unhappy the author decides to use instead a word like sorrowful or morbid. Or instead of using a word like happy the author uses a word like overjoyed or pleasant to be specific to the readers. In the readings Beowulf and Grendel translated by Seamus Heaney, Beowulf translated by Francis B. Gummere, Beowulf translated by Benjamin Slade, and Beowulf translated by David Breeden the translators used word of choice imagery, and tone both similar and differently to be precise about what they wanted to tell the readers. There is a difference in complexity of the writing when it comes to word choice. In the reading Beowulf and Grendel translated by Seamus Heaney the translator chose to begin the story with: So. The Spear-Danes in days gone by and the kings who ruled them had courage and greatness. We have heard of those princes’ heroic campaigns. † (249). While in the reading Beowulf translated by Francis B. Gummere the translator started the story with: â€Å"LO, praise of the prowess of people-kings of spear-armed Danes, in days long sped, we have heard, and what honor the athelings won! † (1). Both readings Beowulf translated by Benjamin Slade and Beowulf translated by David Breeden started somehow the same. Beowulf translated by Benjamin Slade started by: â€Å"Listen! We—of the Spear-Danes in the days of yore, of those clan-kings—heard of their glory. how these nobles performed courageous deeds. † (1). The translator David Breeden began his translation with: â€Å"Listen: You have heard of the Danish Kings in the old days and how they were great warriors. Shield, the son of Sheaf, took many an enemy’s chair, terrified many a warrior, after he was found an orphan. (1). The translation by David Breeden and Benjamin Slade started with â€Å"Listen† but they both used a different expression towards the word. Benjamin Slade used the word like in a more aggressive and possessive manner while David Breeden used the word in a more calmly and peaceful manner. Seamus Heaney and Francis B. Gummere started their translations differently from David Breeden’s and Benjamin Slade’s translations but both of their translations were written like in more o f a poetry format than the other two translations. Imagery was also used by the translators to create visual descriptive images in the readers minds. David Breeden used imagery to create a visual image of when one of the characters died and his people carried him to the sea and his body was laid in a ship which was conducted by the sea with no destination. This part of the translations gives a briefly description of what occurred: â€Å"Shield died at his fated hour, went to God still strong. His people carried him to the sea, which was his last request. In the harbor stood a well-built ship, icy but ready for the sea. They laid Shield there, propped him against the mast surrounded by gold and treasure from distant lands. † (1-2). Francis B. Gummere used imagery to give us an image of Beowulf’s life in the sea and adventures with evil monsters and other creatures. The translator used: â€Å"ME thus often the evil monsters thronging threatened. With trust of my sword, the darling, I dealt them due return! Nowise had they bliss from their booty then to devour their victim, vengeful creatures, seated to banquet at bottom of sea; but at break of day, by my brand sore hurt, on the edge of the ocean up they lay, put to sleep by the sword. † (66). David Breeden gave us an image of Shield’s last death wish. He used some words like for example: sea, ship, treasure and gold. Francis. B Gummere gave us an image of Beowulf’s adventures with monsters and how they laid at the edge of the sea after he defeated them. Gummere used some words that point imagery like for example: evil monsters, sword, vengeful creatures, and sea. Slade’s translation used imagery to make us imagine or picture the hardships and journeys on the sea. How Beowulf’s and the other warriors lives were risked and the battles they had with monsters. He translated: â€Å" ‘Listen, you a great deal—Unferth, my friend Breca, told of his journey. Truth I claim that I sea-strength greater had, hardship on the waves, than any other man; we had it agreed, being lads, and vowed— being both then still in the years of youth—that we out on the ocean our lives would risk, and thus we did. We had naked swords when we rowed on the ocean-sound. † (12). Benjamin Slade used words like for example: journey, hardship, waves, youth, risk, and naked swords to give imagery. Tone was used differently by some of the translators then the others. Some used more positive tones in their translations. While other of the translators used more negative tones. Francis B. Gummere used a negative tone in the translation. This part of the translation has a tone of negative attitude: â€Å"With envy and anger and evil spirit endured the dole in his dark adobe, that he heard each day the din of revel high in the hall: there harps rang out, clear song of the singer†¦.. riumphant, sun and moon for a light to lighten the land-dwellers, and braided bright the breast of earth with limbs and leaves, made life for all of mortal beings that breathe and move. † (3). Some words that point out a negative tone are: envy, anger, triumphant and mortal. Benjamin Slade also used a negative tone in this part of the translation: â€Å"That was great misery for the Friend of the Scyldings, a breaking of his spirit. Many often sat the mighty at counsel; pondered a plan†¦.. against the sudden horror, to do; sometimes they pledged at holy temples sacred honouring, in words bid that them the demon-slayer would offer succor from the plight of the people. † (4). Benjamin used different words that point out a negative tone, some are: misery, horror, demon-slayer and spirit. David Breeden used a positive tone in this part of his translation: â€Å"The words of the poet, the sounds of the harp, the joy of people echoed. The poet told how the world came to be, how God made the earth and the water surrounding, how he set the sun and the moon as lights for people and adorned the earth with limbs and leaves for everyone. Hrothgar’s people lived in joy, happy until that wanderer of the wasteland, Grendel the demon, possessor of the moors, began his crime. † (3). Some of the clue words that he used a positive tone are: harp, joy, sun, moon, earth and happy. Which makes it some sort of like a peaceful tone. Seamus Heaney translation used a positive tone in the following part of his translation: â€Å"Beyond the whale-road had to yield to him and begin to pay tribute. That was one good king. Afterwards a boy-child was born to Shield, a cub in the yard, a comfort sent by God to that nation†¦. Shield had fathered a famous son: Beow’s name was known through the north†¦. behaviour that’s admired is the path to power among people everywhere. † (427. ) Some clue words that Heaney used that points out tone are: tribute, famous, power, and admired . In conclusion the translators used word of choice, imagery, and tone both similar and differently to be precise about what they wanted to tell the readers. It is like a comparing and contrasting on what in the translations was common and what was different. Primary Source: Heaney, Seamus. â€Å"Beowulf’. Norton. Kindle Edition. (2001-02-17). Kindle Location 434. Secondary Sources: Breeden, David. â€Å"Beowulf’. The adventures of Beowulf an Adaption from the Old English. 1-4. Print. Gummere, B. Francis. â€Å"Beowulf†. Beowulf, 8th century. 1-66. Print. Slade, Benjamin. Beowulf. (2002-12). 1-65. 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If you want to change the world, be that change. free essay sample

How can a person convince others to follow? One must understand, fabricate, and practice an idea before preaching it to other. Publicizing It is the best way as people follow what they see. Media plays an Important role In this. However, even media is not reliable. In essence, all the work rests upon oneself. I am Inclined to believe that we are responsible for the changes we bring In our lives. If we have the power to make trivial alternations, we also possess the ability to bring about revolutions. One step at a time, we can make the necessary amendments. Firstly, we must get a hold of all the affairs going on around us. It Is crucial to gain the required knowledge before setting out. We cannot make changes without understanding the current affairs. Subsequently, we must devise such a strategy which is effective and appealing. Similarly, we have to know our target and the paths leading to it well before starting the journey towards it. We will write a custom essay sample on If you want to change the world, be that change. or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It is indispensable for it to be alluring to the people. Above all, we must apply this change in ourselves. It is, as I reckon, the most vital part. We have to become a practical example for the people.We should not only tell them what to do, but also show them how to do it. Finally, we must promote the reforms we have made. We can do this with the help of different forms of media. The unreliability of media, however, makes the process a bit more difficult. Hence, we should perform all the duties ourselves. As demonstrated, the steps for bringing a change start from ourselves and end at ourselves. Everything from comprehending and planning to practicing and preaching is all upon us. Therefore, we must set our minds and make ourselves determined towards a better future.

Freedom Of Press Essays - Diana, Princess Of Wales, Henri Paul

Freedom Of Press From the moment she stepped foot outside, Princess Diana of Whales had camera lenses and microphones pushed in her face. She was constantly pursued and for this reason she sometimes had to hide or disguise herself in order to avoid the unyielding persistence and constant harassment of the press. Eugene Robinson, a journalist in England said, "For the tabloids, day in and day out, no story is bigger than the royal family. All the tabloids employ royal-watching reporters, some of whom have become celebrities in their own right. The story of Princess Diana of Whales was the biggest story of all." (Sabjan, 1998) Princess Diana could not even stay out of the public eye when she was behind the walls of the royal estate. The press broke the story of her failing marriage, her intercepted phone conversation with a male friend, and finally her new relationship. The Princess often complained about the coverage, saying "Any sane person would have left (Britain) long ago." (Sabjan, 1998) But with an abundant amount of freelance photographers stalking her every move upon her leaving Kensington Palace, that idea proved impossible. Pushed almost to the edge by constant press harassment, Princess Diana was ready to consider making an attempt to avoid the public altogether. During her last interview, Princess Diana told writer Richard Kay that she was "Going to complete her obligations to her charities and then completely withdraw from her formal public life." (Sabjan, 1998) The public had forced itself into the life of a celebrity and caused the pressure from the media to become overwhelming. Princess Diana did stay in England, however, and used the incredible amounts of media attention to her advantage. Princess Diana had numerous charities and good causes that were important to her so she used the press to promote them, all the while helping to shape her own image. Unfortunately, in the case of Princess Diana, the press and their use of aggressive tactics resulted in a tragedy. Princess Diana and her friend Dodi Al-Fayed had just left the Ritz Hotel in Paris, France, late Saturday night, August 30, 1997. Sending a regular chauffeur and limousine ahead as a decoy, Princess Diana and Al-Fayed left out of a different hotel entrance and entered a Mercedes S-280 driven by Henri Paul. Some photographers saw this, and began to follow the Mercedes on motorcycles and cars. Henri Paul tried to lose the photographers as he increased the car's speed, but the photographers continued to follow, chasing the car through the streets. Eyewitnesses saw the motorcycles swarming the Mercedes as it entered a tunnel traveling over 60 miles per hour. The speed limit in the tunnel was 30 miles per hour. Inside the tunnel, the Mercedes hit a curb, lost control, and slammed into a concrete barrier post, then flipped several times. Dodi Al-Fayed and driver Henri Paul were killed at the scene of the accident. Princess Diana was brought to a hospital where doctors had to open her chest to fix a wound to a major blood vessel. Princess Diana's heart was directly massaged for 2 hours, but the doctors were unsuccessful in saving her life. Princess Diana was pronounced dead at the hospital 4 hours after the accident. (Sabjan, 1998) Soon after their deaths, seven of the photographers were arrested, declared by police as manslaughter suspects because they were the reason the car was speeding in the first place. The Princess' death had a large impact on the United States. She was a public figure that others could model their lives after and she was involved in several charities in the United States. The First Amendment to the United States Constitution grants the press immunity, but several arguments have risen for some type of further regulation. The press has an extensive history that must be observed and understood for an accurate analysis of the problems that face the press today. When the United States Constitution was written in 1787, primary authors James Madison and Alexander Hamilton had to "sell" it to the American people. The Constitution articles were written in newspapers throughout the country. These articles are now collectively known as The Federalist Papers. Without these articles, it is doubtful that the experiment known as The United States would have ever happened. Seeing the power of the press, the founding fathers guaranteed its complete freedom on the first amendment to the Constitution. (Schwartz, 1992, p.174) The Freedom of the press was designed to act as another independent outside check system. A check on either the Executive, Legislature, or

Free Essays on Dell Ad

Abstract A potentially profitable use of hypertext is hidden in plain sight. But the hard fact remainsÃ…  hypertext, or to be more specific, hyperfiction, is still not considered "mainstream." The fact that Babylon 5, ostensibly, turned a profit on what was virtually a hypertext work, begs the questionÃ…  why hasn't the hypertext world turn a profit yet? This proposal hopes to answer the question by suggesting a new use for hyperfiction. This is an obvious attempt at getting the HT community to re-orient their focus to a business and profit-oriented perspective. A SWOT analysis on the current state of the hypertext art world is started. This is an exercise that considers factors such as authoring, distribution and consumption in order to develop a list of features; Strengths, Weaknesses, Opportunities and Threats. After completing the exercise, the light is turned on certain segments of the entertainment industry, whose use of a hyperfiction-like structure in some very successful genres, i.e., sitcom spin-offs and "sequel-prequel-multiple ending movies", has proven there is an appetite for hyperfictional material. An argument is then made for an emphasis in the packaging and marketing of any new product that adheres to an evolutionary model. A use case is then proposed for the purpose of creating a new product, which is essentially a subset of a specific hyperfictional work. Finally, it is demonstrated why certain participants within the entertainment art world are the natural candidates for consumption of this product. SWOT analysis of hyperfiction The SWOT analysis is a tool used in industry for dissecting a product, concept or strategy. The process reveals the superstructure of the object of the SWOT. Only then is one able to take a current problem facing the object and link qualities of its superstructure to innovative ideas that may produce a solution. The SWOT below examines the current state of hyperfiction from an ou... Free Essays on Dell Ad Free Essays on Dell Ad Abstract A potentially profitable use of hypertext is hidden in plain sight. But the hard fact remainsÃ…  hypertext, or to be more specific, hyperfiction, is still not considered "mainstream." The fact that Babylon 5, ostensibly, turned a profit on what was virtually a hypertext work, begs the questionÃ…  why hasn't the hypertext world turn a profit yet? This proposal hopes to answer the question by suggesting a new use for hyperfiction. This is an obvious attempt at getting the HT community to re-orient their focus to a business and profit-oriented perspective. A SWOT analysis on the current state of the hypertext art world is started. This is an exercise that considers factors such as authoring, distribution and consumption in order to develop a list of features; Strengths, Weaknesses, Opportunities and Threats. After completing the exercise, the light is turned on certain segments of the entertainment industry, whose use of a hyperfiction-like structure in some very successful genres, i.e., sitcom spin-offs and "sequel-prequel-multiple ending movies", has proven there is an appetite for hyperfictional material. An argument is then made for an emphasis in the packaging and marketing of any new product that adheres to an evolutionary model. A use case is then proposed for the purpose of creating a new product, which is essentially a subset of a specific hyperfictional work. Finally, it is demonstrated why certain participants within the entertainment art world are the natural candidates for consumption of this product. SWOT analysis of hyperfiction The SWOT analysis is a tool used in industry for dissecting a product, concept or strategy. The process reveals the superstructure of the object of the SWOT. Only then is one able to take a current problem facing the object and link qualities of its superstructure to innovative ideas that may produce a solution. The SWOT below examines the current state of hyperfiction from an ou...

Architecture year 2 essay. Management, practice and law Essay

Architecture year 2 . Management, practice and law - Essay Example All the above features will be explained under â€Å"architecture and me†. Additionally, one’s position on sustainability and the potential value of one’s practice will be presented under â€Å"architecture and the world†. The second section of the paper will investigate the proposition for a building. The unrealised, virtual subject will be critically analysed on the basis of energy consumption, pollution, and density issues, in order to assess the quality of the proposition. Thesis Statement: The purpose of this paper is to examine the kind of architect one wants to become, including appraising the principles of business management and law one would adopt to underscore one’s professional practice. Further, one’s position that would characterize future work with respect to sustainable architectural design will be explained. Secondly, Nakheel Tower, an unbuilt sky-scraper in Dubai, United Arab Emirates will be critically analysed in relation to urban density, environmental pollution One of the prime objectives in project delivery is sustainable construction which â€Å"minimizes impacts on the environment, generates minimal waste during the construction process and produces energy efficient, low maintenance buildings† (Elmualim, Czwakiel, Valle, Ludlow & Shah 2009: 94) with an emphasis on ecology and green designing of buildings. A complex and diverse concept encompassing a wide range of disciplines, sustainable development is defined as â€Å"development that meets the needs of the present without compromising the ability of future generations to meet their own needs† (Garland, Hadfield, Howarth and Middleton 2009: 1144). Due to a fragmentation of interests in the building processes, ambiguity regarding the definition of sustainable buildings and absence of easily recognizable business cases, there can be difficulty faced in creating sustainable buildings. For these reasons, the United Kingdom government has formulated relevant policies for

Marketing Plan for ServiKali - Start up business Thesis

Marketing Plan for ServiKali - Start up business - Thesis Example This unique service shall target people who are settled abroad from Columbia and want to send money back home for various purposes. The stratus is that section of people who have their relative and friends settled abroad and stay in distant locations of Columbia. These people also do not have access to the internet or banking services. The paper carries out secondary research analysis for the purpose of this survey. The product and the company are relatively new (Weiner, 2000). Other companies in the business of international money transfer only provide for transfer and delivery of money. ServiKali aims to deliver services instead of money and put the business into a service perspective and give a new niche to its people. The paper makes use of journals, web and books for the purpose of carrying out this research activity. The total size of the market is difficult to estimate but it shall encompass anybody who is in need of foreign remittance and some service associated with this money received. The total population of Columbia is 47.1 million people and the users of this service are spread out but mostly the older generation and those who are distantly located (Tradingeconomics. 2014). It is estimated that about 70% of the country’s population lives on 7% of the land area of Columbia (Tradingeconomics. 2014). The service provided by ServiKali is meant for the 30% distant and rurally located people (Tradingeconomics. 2014). The demand for money transfers is still untapped and stores a huge potential because the market for international money transfers has been restricted with banks alone. New media for international monetary transactions is expected to have a higher demand. The company has an established brand name and consumer acceptance in US. It has to invest largely in marketing efforts to create its brand recognition in Columbia. Also,

Financial Ratio Analysis On Company Performance Commerce Essay

Financial Ratio Analysis On Company Performance Commerce Essay Critically evaluating the financial analysis position of the two major UK based Companies BP plc and Royal Dutch Shell plc by calculating the ratios which seems to be an appropriate to bring-out the performance and the strategic financial management of the companies. BP PLC AT Glance BP is one of the worlds largest energy companies, providing its customers with fuel for transportation, energy for heat and light, retail services and petrochemicals products for everyday items with Core BP Brands are: Castrol Arco Aral Am Pm Wild bean cafà © Starting in 1908 with oil found in a rugged part of Persia after a long and difficult search. Still commencing its development in this 21st century with the long-term projects in Russia, the Gulf of Mexico, North America, Azerbaijan, Indonesia were it has a lot of oil and gas in the proverbial pipelines. The BP group operates across six continents, were products and services are available in more than 100 countries with 80,300 employees (at 31st Dec 2009).the sales and other operating revenues comes to $239 billion (2009).the number of service stations expanding to 22,400 with an active exploration and production in 30countries. SHELL PLC at Glance The parent company of the Shell group is Royal Dutch Shell plc, which is incorporated in England and Wales. Shell is a global group of energy and petrochemical companies and headquarters are in The Hague, the Netherlands, were Chief Executive Officer is Peter Voser. Its aim is to meet the energy needs of society, in ways that are economically, socially and environmentally viable, now and in the future. The brand oils are: Shell Advance :-Shell Advance oils unique performance package is dedicated to bikes and bikers, backed by years of know-how and expertise in lubricants and biking experience. Shell Donax :-Shell Donax Heavy Duty Transmission fluids. Protecting the fleet and reducing the maintenance costs. Shell HelixHYPERLINK javascript:void(#):-Shell Helix motor oil contains active cleansing agents that continuously clean and protect the engine, allowing it to operate at its full potential. Shell Retinax :-The superior performance of Shell Retinax greases is recognised by many of the worlds leading truck manufacturers, many choosing Retinax as their factory-fill grease of first choice. Shell Rimula :-Shell Rimula is one of the worlds leading brands of heavy duty diesel engine oils with top quartile brand preference in many of the markets in which they operate. Shell Rotella :-Shell Rotella portfolio includes heavy duty diesel engine oils, coolants, multi grade oils, designed to provide excellent performance for vehicles, farm implements and construction equipment. Shell Spirax :-Shell Spirax is a leading brand of transmission and gear fluids. Shell Plc operates in above 90countries with 101,000 number of employees on sale of 145 billion litres of fuel. It produces 2% of worlds oil and 3% of worlds gas containing of 44,000 thousand shell service stations and above 35 refineries and chemical plants all over the world. What Is PIMS? Profit Impact of Marketing Strategy (PIMS) is a data base of the market profiles and business results of major American and European companies developed with intention of providing empirical evidence of which business strategies lead to success with in particular industries. Data from the study is used to craft strategies in strategic management and marketing strategy. The study identified several strategic variables that typically influence profitability. Some of the most important strategic variables studied were Market share Product quality Investment intensity Service quality The PIMS project was started by Sidney Schoeffler working at GE in the 1960s, then picked up by Harvards Management Science Institute in the early 1970s, and has been administered by the American Strategic Planning Institute since 1975. It was initiated by senior managers at GE who wanted to know why some of their business units were more profitable than others. With the help of Sidney Schoeffler they set up a research project in which each of their strategic business units reported their performance on dozens of variables. This was then expanded to outside companies in the early 1970s. The survey, between 1970 and 1983, involved 3,000 strategic business units (SBU), from 200 companies. Each SBU gave information on the market, within which they operated, the products they had brought to market and the efficiency of the strategies they had implemented. (http://www.economicexpert.com). The PIMS project analysed the data they had gathered to identify the options, problems, resources and opportunities faced by each SBU. According to Tellis and Golder (1996) claim that PIMS defined markets too narrowly. Respondents described their market very narrowly to give the appearance of high market share. This self reporting bias makes the conclusions suspect. They are also concerned that no defunct companies were included, leading to survival markets. (http://www.economicexpert.com). PIMS Between BP PLC and SHELL PLC BP operates at the frontiers of the energy industry wit world class assets, technology, and capability it knew how to meet the energy needs and deliver the long-term value. BP stays ahead of Shell in restructuring the efforts were the energy management have acknowledged more work is required and is to cut further 5,000 jobs globally in an effort of re-align the business to better meet the operational challenges into the global economic recovery. Shells third quarter 2009 earnings, on a current cost of supplies basis were $2.99 billon compared to $10.9 billion a year ago were the CCS earnings per share decreased by 72%in the same quarter and the cash flow operating activities also raised 42% from $12.6 billion (2009) to $7.35 billion (2008).When it comes to BP the profit fell to $4.98 billion compared to $10.03 billion an year earlier using the industry standard replacement cot profit calculation. The firm reduced the headcount by 3000 last year and is set to cut another 5,000 jobs by the end of 2009. Despite shells good operating performance in this difficult environment it is embarked on an ambitious programme of stringent measures to further improvement of performance .BP shares the remain favoured relative to shell for most buy and holds investors requiring the exposure to the firms relative progress in 2009 to maintain a trend. (http://seekingalpha.com). Performance P/L Sheet of BP PLC and SHELL PLC for the years 2009-08.   Transactions BP Shell 2009 2008 2009 2008 Revenue 239272 361143 278188 458361 Purchases 163772 266982 203075 359587 Gross profit 75500 94161 75113 98774 Production and manufacturing expenses 26954 35709 25301 25565 Selling and administrative expenses 14038 273441 18555 18136 Depreciation and amortization 12106 10985 14458 13656 Exploration expenses 1116 882 2178 1995 Net Interest and other income 5140 262095 6941 12579 Finance costs 1302 956 542 1181 Profit/loss before tax 25124 34283 21020 50820 Taxation 8365 12617 8302 24344 Profit/loss after tax for financial year 16759 21666 12718 26476 Fair Calculations of ratios are as follows Calculation of Selected Ratios for Companies Performance: Using the financial information of the companies the few selected ratios are calculated and explained as follows 1)  (ROCE) Return On Capital Employed =   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Company   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  2009 YR   Ã‚  Ã‚  Ã‚  Ã‚  2008 YR BP 15 22.35 SHELL 10.48 29.67 BP 2009= 15 BP 2008 = 22.35 Shell 2009=0.48 Shell 2008=29.67 Gross profit margin ratio tells the profit a company makes on its cost of sales or cost of goods sold. Here, BP shows an approx 7% fall in 2009 when compared to 2008. Shell shows a fall of 18% in 2009 which more compared to 2008. 2) Gross Profit Margin =   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Company   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  2009 YR   Ã‚  Ã‚  Ã‚  Ã‚  2008 YR BP 31.55 26.07 SHELL 27 21.55 BP 2009 = 31.55 Bp 2008= 26.07 Shell 2009 = 27 Shell 2008= 21.55 Gross profit margin ratio tells the profit a company makes on its cost of sales or cost of goods sold. Both the companies BP and Shell had show a result of 5.50% goods sold during 2009 which is quite better than the 2008. 3) Mark up =   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Company   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  2009 YR   Ã‚  Ã‚  Ã‚  Ã‚  2008 YR BP 46.10 35.27 SHELL 36.99 27.47 BP 2009=46.10 BP 2008= 35.27 Shell 2009= 36.99 Shell 2008= 27.47 Mark-up is the amount, or percentage, a trader adds to the cost price of goods, in order to achieve a profit. The mark-up is the profit percentage based on the cost of goods sold. Both the companies have showed an increase of 10% mark up price in 2009 than the previous year 2008. 4) Current ration =   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Company   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  2009 YR   Ã‚  Ã‚  Ã‚  Ã‚  2008 YR BP 1.14:1 0.95:1 SHELL 1.14:1 1.10:1 BP 2009= 1.14:1 Bp 2008= 0.95:1 Shell 2009=1.14:1 Shell 2008=1.10:1 Measuring the both companys efficiency and short-term liabilities gives out the current ratio of working capital. In the year 2009 BP and SHELL shows an equal ratio of efficiency than the year 2008. 5) ACID TEST RATIO =   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Company   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  2009 YR   Ã‚  Ã‚  Ã‚  Ã‚  2008 YR BP 0.76:1 0.17:1 SHELL 0.81:1 0.92:1 BP 2009 = 0.76:1 BP 2008= 0.17:1 SHELL 2009 = 0.81:1 SHELL 2008 =0.92:1 Quick or liquidity ratio is also known to be Acid test ratio. Working out with the current assets minus stock divided by current liabilities gives the value of the companys liquidity. This tells whether company have short term assets to cover the immediate liabilities without selling inventory. BP had given a quick raise of 0.60:1 between 2008-09 than the SHELL. Analytical Methods Suitable Horizontal Analysis: The analyzing of financial information for two or more years for a single company it is known as horizontal analysis. When comparing the amount in dollars computing percentage changes from year to year for all financial statement balances, such as cash and inventory. Trend analysis involves calculating each years financial statement balances as percentages of the first year known as the base year. For example the below horizontal analysis   table of the two companies are :- Horizontal Analysis 2009/2008 (%) BP Shell Revenue -33.75 -39.31 Purchases -38.66 -43.53 Gross profit -19.82 -23.95 Production and manufacturing expenses -24.52 -1.03 Selling, and administrative expenses -94.87 2.31 Depreciation and amortization 10.20 5.87 Exploration expenses 26.53 9.17 Net Interest and other income -98.04 -44.82 Finance costs 36.19 -54.11 Profit/loss before tax -26.72 -58.64 Taxation -33.70 -65.90 Profit/loss after tax for financial year -22.65 -51.96 Vertical Analysis: The term vertical analysis applies because each years figures are listed vertically on a financial statement. The total on the income statement is net sales revenue, while on the balance sheet it is total assets. This approach to financial statement analysis, also known as component percentages. Common-size balance sheets and income statements can be more easily compared, whether across the years for a single company or different companies.   Vertical Analysis 2009/2008 (%) BP Shell 2009 2008 2009 2008 Revenue 100 100 100 100 Purchases 68.45 73.93 73.00 78.45 Gross profit 31.55 26.07 27.00 21.55 Production and manufacturing expenses 11.27 9.89 9.09 5.58 Selling and administrative expenses 5.87 75.72 6.67 3.96 Depreciation and amortization 5.06 3.04 5.20 2.98 Exploration expenses 0.47 0.24 0.78 0.44 Net Interest and other income 2.15 72.57 2.50 2.74 Finance costs 0.54 0.26 0.19 0.26 Profit/loss before tax 10.50 9.49 7.56 11.09 Taxation 3.50 3.49 2.98 5.31 Profit/loss after tax for financial year 7.00 6.00 4.57 5.78 http://www.economicexpert.com/a/Profit:impact:of:marketing:strategy.html http://seekingalpha.com/article/170391-bp-stays-one-step-ahead-of-shell-in-restructuring-efforts