Toefl Essay Samples Ets Tips & Guide

Toefl Essay Samples Ets Tips & Guide The Chronicles of Toefl Essay Samples Ets This logical stream of ideas is simple for readers to follow and shows that the writer knows the way to establish a crystal clear argument. You need to be able to think of 5-10 ideas. It is possible to then practice replicating successful connections between ideas in your practice essays. To show Writing questions examples is somewhat difficult. These reading, listening, and writing skills are employed in college classrooms daily, therefore it's essential for colleges to have the ability to find an accurate evaluation of a student's capacity to do in the classroom before accepting a student. DO speak in English as much as you can when talking to buddies and relatives that are fluent themselves. The lectures are a self-contained part of an academic lecture, which might involve student participation and doesn't assume specialized background knowledge in the topic area. 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The Treatment of Women during the Renaissance Period

As many may think, women weren’t as important during the renaissance period. Some seem to believe that women had it easier than they do today. Some even believe that they had much more power and independence. If only that were true. Women who showed too much independence, sexual or otherwise, were punished and sometimes even killed (Wiesner 59). Women were made to be seen as saints and remained loyal to one man. During the renaissance period, women went through many hardships and many things were expected of her by her family, as well as her husband. You might ask, what was marriage, education, and employment like for women during the renaissance period? For women in the renaissance period, their duty was to marry, have children, and take care of their household. Although, for couples that were lower class, the marriage was delayed since they couldn’t afford it. Women married young to ensure their heirs around the age of 16 to 20. For women, marriage was the clearest ma rk for social hood. In many marriages, it involved the women, her parents, kin, and community (Wiesner 72.) According to Joan Kelly, a woman would have a gift, such as money or farm animals, that went to her future husband. On a woman’s wedding day, her father would parade her through her new home. If a woman were an orphan, she could choose her own husband. According to Merry Wiesner, there wasn’t much concern for romantic love. Instead, it was more about economic security, social prestige, and the hopeShow MoreRelatedThe Role Of Gender During The Renaissance Period1466 Words   |  6 Pagesthe Renaissance period, which took place between 1300-1700. The term Renaissance stands for ‘rebirth’, and in this context refers to the increased interest that was taken in learning from Greek and Roman classical writing. 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Along withRead MoreHamlet Character Analysis1502 Words   |  7 Pagesdifferences from his society, which Shakespeare strategically used in changing his own society, striving for a better world to live in. In the Middle Ages, and particularly in the context of Hamlet, society and the opinions of it governed the people. During this time no-one had radical ideas which changed the society that they lived in, which allowed people to become closeminded about the status’ of other. Hamlet, throughout the play, always was one step ahead of his present society in mindset, and didn’tRead MoreEssay on Medical Progress Made By The End Of The Renaissance851 Words   |  4 PagesOf The Renaissance Whats the Renaissance? Well the Renaissance is a time of great intellectual, scientific and cultural development, in our case we are looking at The Medical Renaissance which was from 1500 - 1650 and in this assessment we are going to look at diseases, treatments, doctors, technology and new discoveries and by the end of this piece of writing, I will have answered the question What Medical Progress Had Been Made By The End Of The Renaissance? Read MoreAmerican Renaissance Writers Essays1409 Words   |  6 PagesAmerican Renaissance Writers ENG/491 December 19, 2011 Peggy Walls American Renaissance Writers The American Renaissance, in literary circles occurred during the middle to late 1800s. â€Å"One of the most important influences of the period was that of the transcendentalists† (Britannica, 2011). Major writers during this perid had a common bond. Their platform was ‘an idealic system of thought based on a belief in the essential unity of all creation, the innate goodness of man, and the supremacyRead MoreComparing The Tang Dynasty And The Western Civilization1524 Words   |  7 PagesFrom as far back as time could go, nearly who and what a person was depended on their gender. Women were seen as inferior to men no matter their intellectual or social status background. Men and women alike were expected to have certain and specific duties associated with their gender. Gender roles have always been a popular discussion topic due to its major impacts on cultural norms of various time periods. The popular start and discussion of gender roles and feminism specifically was initiated inRead MoreAdvancements Of Medical Care During The Time Period Between 1500 And 1800921 Words   |  4 Pages In the time period between 1500 and 1800 there were changes in medical theory and philosophy, and while the ideas firmly established at the beginning and end of this period seem quite different on the surface, there are similarities. This is due to new theories incorporating pillars from previously accepted ideas and practices. Major points to take note of in this period are: the extent of improvement in quantity and the quality of medical care, the shifting relationship between theology and medicalRead More Journalism and the American Renaissance Essay1721 Words   |  7 PagesJournalism and the American Renaissance      Ã‚  Ã‚  Ã‚  Ã‚   The period in American Literature known as the American Renaissance was a time of great change in our country. It was an age of westward expansion and social conflict. Americans were divided on such volatile issues as slavery, reform and sectionalism that ultimately led to the Civil War. Emerging from this cauldron of change came the voice of a new nation - a nation with views and ideals all its own. The social, economic, technological and demographicRead MorePotrayal of Women in The Ancient World, The Middle Ages, and The Renaissance992 Words   |  4 PagesThroughout the three literary periods: The Ancient World, The Middle Ages, and The Renaissance; women have been portrayed and treated in different ways. The Iliad by Homer is about the Trojan War fought by the Achaeans and Trojans which was over the capturing of the wife of King Menelaus, Helen of Troy, by Paris. In The Canterbury Tales by Chaucer, it is about a group of 29 people who are all on a pilgrimage to Canterbury to worship St. Thomas’s shrine; however, as Chaucer describes all these typesRead MoreHow Much Did Medicine and Treatment Progress (Change and Continuity) Between 1350 and 1750?1482 Words   |  6 PagesHow much did medicine and treatment progress (change and continuity) between 1350 and 1750? In medicine there were many things that changed and some that stayed the same between 1350 and 1750. Initially I will be looking at medicine and treatment in the Ancient World as a prelude to its importance during the Renaissance period, and also the influence it may have had in the Middle Ages. During Ancient times, cure and prevention of illness and disease were not very well developed – people would

Accounting and Finance 992 Supermarkets

Question: Describe about the Accounting and Finance for 992 Supermarkets. Answer: Introduction: The report discusses the core operating activities of the Woolworths Limited, and the progress of company against its strategic plans. It also encompasses the discussion about the issues emerging from the chairpersons report, managing directors report, and corporate responsibility report. Along with this, it analyzes the key financial ratios of the Woolworths Ltd and evaluates the value creation of the company in terms of six capital over the year. Apart from this, it provides some recommendation regarding improving its ratio and removing the issues emerged in the company. Woolworths Limited: Introduction and core operating activities Woolworths Limited is an Australian retail company founded in 1924 with the nominal capital of AUD 44063 (Woolworths limited, 2015). It is ranked the second largest Australian company in terms of revenue. The company reaps the most part of its total profit from the supermarkets and grocery stores in Australia. The Woolworths Ltd. is provided job to around 190000 employees across the Australian economy. The Woolworths Ltd. comprises of supermarkets and petrol, liquor, Big W, master home improvement, Hotels, financial service, Woolworths reward and ezibuy. Supermarkets and Petrol: The company owns about 992 supermarkets, 5 Thomas Dux grocery stores, 184 Countdown grocery stores (in New Zealand), and 530 petrol stations' (IBIS WOrld, 2016). Endeavour Drinks Group: Woolworths run its business of liquor online as well as offline. 'Dan Murphys, BWS, Cellarmasters, Langtons and winemarket.com.au. are the main channel of the company in selling liquor products (Annual Report, 2015). BIG W: The Woolworths limited has approx 186 Big W discount department stores across the Australia (IBIS WOrld, 2016). Hardware, software, health beauty products, books and stationery, homewares, toys, sports equipment, clothing, recorded media, automotive goods and pet food' are the main products which are sold under the brand name of Big W stores. Masters Home Improvement: This brand was developed by the company in the year 2011 that retails approx 35,000 products both offline and online (Annual Report, 2015). Paint, kitchens and kitchen appliances, bathroom and plumbing supplies, flooring and tiles, lighting and fans, building supplies and timber, storage and cleaning supplies, decorating materials, electrical and hardware items and gardening and outdoor living products are sold under the master home improvement brand of the company. Hotels: The Woolworths Limited also operates around 331 hotels and restaurants across the Australian economy with the majority of its subsidiary, Australian Leisure Hospitality Group (IBIS WOrld, 2016). Financial Services: The Woolworths money comprises of Woolworths Money, which provides the financial services, which includes gift cards, credit cards, reloadable Master Cards and resold insurance products in the Australia (IBIS WOrld, 2016). Woolworths Rewards: The company was started the Woolworths Reward in 2007 throughout the Australia that provides the reward in forms of discounts and some other special offers. Ezibuy: Ezibuy provides the facility of buying the apparel and homeware online and offline. It is the leading brand of the Woolworths in apparel and homeware catalog market (IBIS WOrld, 2016). Progress of company against its strategic priority: The Woolworths Ltd. is progressing on its strategy priority effectively. The company has determined its priority to be leading organization in food and liquor industry, to increase the wealth of its shareholders, and to keep the record of the Woolworths performance to enter into new businesses (Woolworths Limited, 2015). The company progressed on these priorities. The company had increased net income, increased sales, and market share. The company delivered outstanding services and delighted its customers by providing the quality products at a rational price that provided the saving of $750 to its customers. It smoothens the process of shopping and provides the customers with easy access to stores with the help of e-commerce. It serves more than 2 billion customers per day. The company ran a campaign more saving every day, which gave the drastic reduction in the price by 2.9%. it sprung a campaign direct from farmers that gives the freshness to the liquor offering of the company that caused the sales and profit of the company to increase. It developed a shopping center, which was listed separately on the ASX that helped the company in raising the capital of $500 million, which was used in acquiring the 34 new hotels for the hotel division of the company (Annual Report, 2015). This provided the company with the amazing progress on its strategy. The company promoted the online shopping by ezibuy that increased the sales revenue of the company. Apart from this, the company invested in the excellent supply chain that helped mostly the home improvement and Big W division of the company. Along with this, it developed a database system in which it records the customer data, which helps it in tracking the needs and desires of customers. Issues emerging from chairpersons report: The chairperson of the Woolworths Mr. Gordon Cairns revealed some issues in its report that the company faced during the year 2015. The issues emerged during the fiscal year 2015 posed an adverse situation against the company that is why the fiscal year 2015 was kept very challenging for the company. From the report, it is found that the company took up some changes in the structure of the company to increase the customer services with a view to providing them greater satisfaction and to increase the profitability of the company. The company builds some crucial changes in the senior management team that affected the hub of talent and skills in the organization (Annual Report, 2015). Because every new people bring some changes in the organization as they want to apply their own approach to the operation of the business. This endangered the issue of establishing the coordination and cooperation among the team members as new people were hired in the management. Apart from this, the company also changed its strategy with the intention of improving the product delivery to provide the customer with great experience of shopping in the retail store of the company. It approached a model lean retailing which also affected the sales of the company in the fiscal year 2015. Apart from this, Mr. Gordon Cairns stated that the company got its group sales decreased by 0.2 percent in 2015 that was the result of declined sales of fuel and the average price of fuel sales. However, the profitability of the company has increased, the company has faced some issues in meeting its target regarding the market share and cost cutting. The operating cost of the company was slightly increased in the fiscal year 2015 over the previous year. Issues emerging from the report of Managing Director: The Managing Director of the Woolworths Limited acknowledged that even the company gained in 2015 but not significant over the previous year as per the target was decided about. The competition level increased in the market, which posed the stiff situation against the Woolworths. It was faced the competition from the existing as well as the new entrance to the market. The disturbance in the global economy, as well as the declination of the economic activities, was affected the growth of the Woolworths. The sluggish market growth of the economy due to recession affected the growth of the Woolworths. Along with this, the managing director told that the Woolworths Limited was failed in hedging the effect of the change in interest and exchange rate that was affected its growth and profitability in the global economy (Annual Report, 2015). Apart from this, there are some regulations restricted by the government, which the company has to comply with. These regulations given the cost increased to the operation of the company. It is also found that the company was faced problems in improving the customer experience in the shopping centers and its stores due to its management ineffectiveness. Furthermore, the company does not own the effective distribution system that can provide the merchandise and delivery of products to its customers and stores. It affects the market share and the sales of the company. The company had the risk related to the inability of the company in delivering the products to the customers at the time. Issues emerging from the Corporate Responsibility Report: The Woolworths Limited is working under the sustainability strategy since eight-year that it developed to be the leading organization in the retail industry and improve the customer experience in retail stores. The company reached to its targets it decided under its corporate responsibility but failed in achieving the objective of zero waste food to landfill in 2015. It faced issues relating to the human, diversity of culture, environment and operation in accomplishing its corporate responsibilities (Corporate Responsibility, 2015). The company was set up a lean model that was aimed to reduce the food waste to landfill. But, due to the operational inefficiency of the company, the model failed in achieving the objective. Key Financial ratios: Types of Ratio Formula Calculation of ratio Current ratio Current assets/Current liabilities 7,660.9/ 9,168.6 = 0.84 Trade receivable Sales /debtors and receivables 60868.40/ 885.2 = 68.76 Trade receivable Sales /debtors and receivables 60868.40/ 885.2 = 68.76 Asset turnover Sales revenue/Total assets 60868.40/ 25,336.8 =2.40 Inventory Turn Over Cost of goods sold/Inventory 44,344.8/ 4,872.2 =9.10 Gross profit Gross profit/Net sales*100 16,523.6/60868.40 = 27.15 Net profit Net profit/Net sales*100 2137.40/60868.40*100 =3.51 Return on Equity (Net income/Shareholders' Equity)*100 2137.40/11132.00*100 =19.20 Debt -equity ratio Total debts/ shareholders fund 5,036.20/11132.00 = 0.45 Source: Annual Report, (2015) Evaluation of the Companys Value Creation: There is basic six capital defined by the IIRC in its report that these six capital create the value for the company. These six capitals include the financials, Human, Manufacturing, intellectual, social and relationship, and natural (Adams, 2015). These are the base for evaluating the value creation of the company: Financial: Financial provide the information about the financial performance of the company during the year. The above calculated some key financial ratio gives the information about the financial position of the company in 2015. From the above ratio analysis table, it is found that the liquidity position of the company in 2015 was worse because the short-term liability of the company was more than the unavailable current assets with the company. The company was not able to meet its short-term liabilities that could affect its operation (Uechi, 2015). At the same time, the profitability of the company was not good as expected. The gross profit was only 27.15%, which indicates that the cost of the production and operating income was increased that caused the sales revenue to decrease. Apart from this, the net profit of the company is only 3.51%, which indicate the inefficiency of the company in slashing off its cost of operation. The return on equity is 19.20% that is lower that means the company is providing less return due to less net income of the company (Healy and Palepu, 2012). Apart from this, the asset turnover ratio was 2.40%, which was also lesser that, indicates the improper and ineffective utilization of the resources for increasing the sales revenue. The debtors turnover ratio was good with 68.76%, which indicates its efficiency in collecting debts from the market more frequently. Along with this, the debt equity ratio was 0.45% that represents that the company was having lesser debts over its equities. Overall, it can be said that even the company got profit but the financial strength of the Woolworths was not good during the financial year 2015. The company needs to work on improving its profitability, strengthening its liquidity position and improving the efficiency and effectiveness of the management. Manufacturing: The Woolworths limited invests large money in buildings, materials, technology, equipments and infrastructure of the company with the great intention of precluding the hurdles in the production process to ensure the capability of the company to meet the customers orders timely (Woolworths Limited, 2015). Human: The company treat its employees in the organisation as the valuable assets of the company. The company arranges training and development programs, give the rewards to the employees based on their performance, and offer incentives and bonuses that stimulate the performance of the employees (Haniffa et al, 2013). The company is having approx 190000 employees with versed in different aspects of the company that ensures the great customer experiences with services in the stores. Intellectual: The company own various brands in the Australia, which caused it to be the second largest company in the Australia (Woolworths Limited, 2015). The company trace out the trends go on in the market and learn it. After that, it reflect its learning into its creativity, building new brands, developing new products and using new process that prove the intellectual of the company (Beattie and Smith, 2013). It used merchandise system to manage the trade and inventory of the company, and online stores to make the easy shopping for customers. Social and relationship: The Woolworths Ltd has a close relationship with its stakeholders as it does fair and ethical trade practices. It involves the customers in deciding about the products and services that create the strong relationship between the company and customers (Corporate responsibility, 2015). The company seeks to ensure the reliability, transparency, and fairness in its business processes. Natural: The Woolworths uses different natural resources such as land, water, biotic and abiotic assets that help it in achieving its target effectively and efficiently. In addition, it is identified that the Woolworths set up a lean model, which helps it in utilizing the resources optimum, as well as reduce the waste of resources to landfill (Integrating reporting, 2013). Therefore, based on the six-capital analysis of the company, it can be said that the six capitals it using create a great value for the company that is the base of reputation of the company in the economy. Recommendation: In above report, it has been analyzed that the company is always ready to invest in six capitals above discussed to create the good brand value for it. Therefore, it can be recommended that client can invest in the company. Along with this, even the company is gaining lower profit, but till it provides the higher returns to the shareholders. The company is ranked as the second largest retail company in the Australia. It has the strong relationship with its stakeholders as it follows the ethical values and norms in its trade practices that help it in growing. The debt level of the company over its equity funds is very lower so that it can be preferred for the investment. Conclusion: From the above report it can be concluded that the Woolworths always ready to invest in the six capital which includes human, financial, intellectual, social and relationship, natural, and manufacturing, with an intention to create the good value for the company. Along with this, the company progressed well in against of its strategic plans but also faced different issues such zero waste to landfill, change in structure, economic declination, and global crisis. The financial performance is not good, because the profit level of the company is very low and at the same time the, liquidity is lesser in the company. References: Adams, C. (2015). Understanding Integrated Reporting: The Concise Guide to Integrated Thinking and the Future of Corporate Reporting. Do Sustainability. Woolworths limited (2015) Who We Are: Our Brands. Retrieved from https://www.woolworthslimited.com.au/page/Who_We_Are/Our_Brands/ Woolworths limited (2015). Who We Are: Strategy and objective. Retrieved from https://www.woolworthslimited.com.au/page/Who_We_Are/Strategy_and_Objectives/ Woolworths limited (2015). Who We Are: How we were found? Retrieved from https://www.woolworthslimited.com.au/page/Who_We_Are/The_Woolworths_Story/How_We_Were_Founded/ Corporate Responsibility (2015). Woolworths corporate responsibility report, 2015. Retrieved from https://woolworthslimited2015.csr-report.com.au/files/Woolworths_CSR_2015.pdf IBIS World (2016). Woolworths Ltd - Premium Company Report Australia. Retrieved from https://www.ibisworld.com.au/car/default.aspx?entid=7 Beattie, V., Smith, S. J. (2013). Value creation and business models: Refocusing the intellectual capital debate.The British Accounting Review,45(4), 243-254. Choo Huang, C., Luther, R., Tayles, M., Haniffa, R. (2013). Human capital disclosures in developing countries: figureheads and value creators.Journal of Applied Accounting Research,14(2), 180-196. Annual Report (2015). Retrieved from https://www.woolworthslimited.com.au/icms_docs/182381_Annual_Report_2015.pdf Integrating Reporting (2013). Capitals. Retrieved from https://integratedreporting.org/wp-content/uploads/2013/03/IR-Background-Paper-Capitals.pdf Uechi, L., Akutsu, T., Stanley, H. E., Marcus, A. J., Kenett, D. Y. (2015). Sector dominance ratio analysis of financial markets.Physica A: Statistical Mechanics and its Applications,421, 488-509. Healy, P. M., Palepu, K. G. (2012).Business Analysis Valuation: Using Financial Statements. Cengage Learning.

The battle at Gettysburg

The battle at Gettysburg is considered to be one of the most significant and bloodiest battles of The Civil War. There were great losses on both sides and so, it has become a memorable moment in the history of the United States. It is also significant because president Abraham Lincoln gave a speech that became instilled in time and is thought to be one of the most powerful and influential speeches of the States. It serves as a reminder and basis for all those who fight for freedom and equality.Advertising We will write a custom essay sample on The battle at Gettysburg specifically for you for only $16.05 $11/page Learn More The Battle of Gettysburg took place on 1st to 3rd of July, 1863 and is regarded as a turning point in The Civil War. The army of General Lee was defeated and the further continuation of Gettysburg Company was halted. During the three days of battle North Virginian army lost more than 20000 men. The fighting force of General Lee was ex hausted and the danger of the federal army giving a counter strike was at hand. Lee had to withdraw his troops into a defense position and wait for the attack of Meade but the attack did not follow. After General Lee realized there will be no attack, he decided to withdraw. The outcome was important because in case the South would have won the battle, they had a good chance to direct an attack on Washington, which was an easy target at the time. But the loss of the South had resulted in a major fall back. It lost many men and resources and so, was unable to continue with the same determination. The Union had a much better chance to replenish its resources and troops, creating all the conditions to continue the war (Ashby 37). Abraham Lincoln’s address was a memorable one because it was short but at the same time powerful and heartfelt. The president mentions in his speech that it will not be remembered throughout time and that anything said is really incomparable to the losse s and devastation that American people have suffered. Lincoln mentioned the equality of people and referred to the war as the fight for freedom and the unity of the country in the search for better life (Olson 19). His speech pays tribute to the soldiers that lost their lives in battle and this shows that the president’s primary care was not in who was on which side but in people and his sorrow for the men who have lost their lives to the great cause. Even in the beginning of war, it was clear that he used every chance to avoid it and has only proceeded because there was no other choice. It is memorable when he says that men who are present will never forget this moment and it is up to the future of these men and generations to follow to remember this moment and base the conditions of better life on the lessons that history teaches (McRaney 4). From the speech it is evident that Abraham Lincoln was a great leader but at the same time he was understanding of people, human emot ions and forces that sometimes governed the worst events.Advertising Looking for essay on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Civil War left a great mark on the United States and American people. It has become a part of history that people can learn from and strive to avoid such horrific events from happening again. Works Cited Ashby, Ruth. Gettysburg, North Mankato, United States: Black Rabbit Books, 2002. Print. McRaney, Amanda. The Gettysburg Address, New York, United States: Benchmark Education Company, 2007. Print. Olson, Steven. Lincoln’s Gettysburg Address: A Primary Source Investigation, New York, United States: The Rosen Publishing Group, 2004. Print. This essay on The battle at Gettysburg was written and submitted by user Madeleine U. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.