Learning English as a Second language Essay Example | Topics and Well Written Essays - 750 words

Learning English as a Second language - Essay Example As a second language, English can be learnt in two basic methods. Firstly, the language can be learnt through acquisition. This method of learning English takes place through interaction with native speakers. The method also involves practicing and imitations whereby the learner tries to copy the native speakers (Blackshire 123). Studying through a classroom setting is the second method through which a person can learn English as a second language. Unfortunately, I had to go through this procedure in order to become an English speaker and I always wish I had taken the first method. This perception concerning learning English through a class room setting always appeared as an inappropriate idea until recently when I held a conversation with one of my former teachers. During the encounter, the teacher informed me that had I opted for the first method, I would be in a far worse condition than I am right now. From the conversation, I realized that studying how to speak a language is equ ally important to learning how to write in the same language. I also realized that through the classroom setting there were measures that I could use to measure my progress unlike in the acquisition method where it is difficult to measure progress. These measures also acted as a source of motivation and challenges through my entire studentship. After discussing the issue of learning English as a second language with my teacher, I realized a change in my perception towards the standard of spoken English (Rokeach 34).

Company Analysis of the Financial Performance of White bread Plc Coursework

Company Analysis of the Financial Performance of White bread Plc - Coursework Example These businesses are conducted under the name of several well-known brands like the Premier Inn, the Beefeater Grill, the Brewers Fayre, Table Table, Taybarns and Costa Coffee. The company provides employment to around 40,000 people all over the world. The organization in based in the United Kingdom and constitutes one of the major hospitality brands of the region. It serves over 11 million customers on a monthly basis in UK. Whitbread Plc recorded commendable financial results in the year 20110-11. The company’s total revenues grew by 11.5 per cent from ? 1435 in 2009-10 to ? 1599.6 in 2010-11. The profit before tax recorded a handsome increase of 20.1 per cent from ? 239.1 in 200-10 to 287.1 in 2010-11. The firm also recorded a 17 per cent escalation in its full year dividend. The corresponding dividend increased from 38 in 2009-10 to 44.50 in 2010-11. Thus, overall the Whitbread Group consisting of the Bars, Hotels, restaurants and the Coffee Chains reported a good growth i n its business operations during the financial year 2010-11. Profitability Ratios Profitability Ratios of a company exhibit the firm’s capacity to generate earnings in comparison with its expenditure incurred during a period of time. Usually, an increase in the profitability ratios of a company over a time period indicates a good financial performance of the firm. (Thakuram, 2007, p.48). The Profit Margin: The Profit Margin is defined as the Net Income/Revenues or Net Profits/Sales. This is usually expressed as a percentage and indicates how much the firm retains as earnings out of every dollar of sales The Profit Margin of Whitbread Plc has been calculated for 2009-10 and 2010-11, as follows: Years Profit before Tax (million) Sales (mn) Profit Margin = Net Profit/Sales (%) 2010-11 ? 287.1 ? 1599.6 17.9% 2009-10 ? 239.1 ? 1434.6 16.7% (Annual Report of Whitbread Plc, 2009-10, 2010-11) Therefore, the Profit Margin of Whitbread Plc has increased from 16.7% in 2009-10 to 17.9% i n 2010-11. This shows that the financial performance of the company has improved from the previous year. Return on Assets (ROA): The Return on Assets is calculated by Net Income/Total Assets. This is also expressed as a percentage and gives an idea about the profitability of the company in relation to its total assets. The ROA of Whitbread Plc has been calculated for 2009-10 and 2010-11, as follows: (Annual Report of Whitbread Plc, 2009-10, 2010-11) The figures indicate that Whitbread Plc’s ROA has increased from 0.0009% in 2009-10 to 0.0010% in 2010-11. This shows that the pro0fitablity of the firm has increased from the last year. Efficiency Ratios Efficiency Ratios are utilized to evaluate how efficiently a company is able to make use of its internal assets and liabilities. An improvement of efficiency ratios usually lead to increased profitability for the company. (Leach, 2011, p.75-78) Sales to Inventory Ratio: This is calculated by Annual Net Sales/ Inventory. It provid es an idea about the inventory-to-sales ratio of the company, which can be compared over a period of time. The Sales to Inventory Ratio of Whitbread Plc has been calculated for 2009-10 and 2010-11, as follows: (Annual Report of Whitbread Plc, 2009-10, 2010-11) Therefore, the Sales to Inventory Ratio of Whitbread Plc, has decreased from 0.55 % in 2009-10 to 0.54% in 2010-11. Assets to Sales Ratio: This ratio is given by Total Assets/Net Sales. It provides an indication of how the firm is utilizing its assets to generate sales. The Assets to Sales Ratio of Whitbread Plc has been calculated for 2009-10 and 2010-11, as follows: (Annual Report of Whitbread Plc, 2009-10, 2010-11) Thus, the Assets to Sales Ratio of Whitbread Plc had reduced from 0.018% in 2009-10 to 0.017% in 2010-11. The decline in both the Efficiency