Wednesday, May 20, 2020

The Epic of Gilgamesh Explication Assignment - Free Essay Example

Sample details Pages: 7 Words: 1989 Downloads: 8 Date added: 2019/07/29 Category History Essay Level High school Tags: Gilgamesh Essay Did you like this example? Then he called to the man Gilgamesh, he called to the child of the gods: Why have you come so great a journey; for what have you travelled so far, crossing the dangerous waters; tell me the reason for your coming? Gilgamesh answered, For Enkidu; I loved him dearly, together we endured all kinds of hardships; on his account I have come, for the common lot of man has taken him. I have wept for him day and night, I would not give up his body for burial, I thought my friend would come back because of my weeping. Since he went, my life is nothing; that is why I have travelled here in search of Utnapishtim my father; for men say he has entered the assembly of gods, and has found everlasting life. Don’t waste time! Our writers will create an original "The Epic of Gilgamesh Explication Assignment" essay for you Create order I have a desire to question him concerning the living and the dead. The Man-Scorpion opened his mouth and said, speaking to Gilgamesh, No man born of woman has done what you have asked, no mortal man has gone into the mountains; the length of it is twelve leagues of darkness; in it there is no light, but the heart is oppressed with darkness. From the rising of the sun to the setting of the sun there is no light. Gilgamesh said, Although I should go in sorrow and in pain, with sighing and with weeping, still I must go. Open the gate of the mountain. And the Man-Scorpion said, Go Gilgamesh, I permit you to pass through the mountain of Mashu and go through the high ranges; may your feet carry you safely home. The gate of the mountain is open. The Norton Anthology, World Masterpieces, Gilgamesh, 32. In this passage, Gilgamesh, after the death of Enkidu, wants to go to Utnapishtim who has achieved immortality and wants to gain immortality for himself. Gilgamesh has to go through the great mountains of Mashu and the Man-Scorpion was guarding it. The Man-Scorpion according to the text is half man and half dragon. Gilgamesh, 32. This shows the guard of the mountains as a terrifying creature that people cannot go through because of fear. The Man-Scorpion resisted from letting Gilgamesh go at first but eventually let Gilgamesh pass because of his unbreakable determination of meeting Utnapishtim to achieve immortality. When the Man-Scorpion calls Gilgamesh, he uses the terms man and child. The use of the term man shows that the Man-Scorpion was not afraid of Gilgamesh and had a higher position and power than him even though Gilgamesh is two third god and has defeated multiple enemies before meeting the Man-Scorpion. The word man also in a way foreshadows Gilgameshs fate, that even though he was searching for immortality, he would not find it because men are mere mortals and have to die. Another term that the Man-Scorpion uses is child. The use of the word child portrays the childlike nature of Gilgamesh. Even though Gilgamesh went through changes since being with Enkidu, he is still called child because he has little knowledge of things such as death just like a child. The only time Gilgamesh experienced death personally was when his friend, and brother in arms, Enkidu, died. This affected Gilgamesh, as he did not experience death closely before. Another thing that can be seen from this passage is Gilgameshs selfishness. Gilgamesh was asked why he had travelled so far, he said that it was out of his love for Enkidu. He wanted to ask Utnapishtim about the living and the dead and wanted to know how to achieve immortality. Enkidus death made him realize that his life could potentially come to an end as well no matter how strong the gods made him. However, that passage also shows that Gilgamesh did truly love Enkidu. Before Enkidu died, they did a lot together and according to the passage, Gilgamesh told this to the Man-Scorpion, I loved him dearly, together we endured all kinds of hardships. The word dearly means, with affection: fondly and also heartily, earnestly. dearly. Merriam-Webster.com. 2018. https://www.merriam-webster.com (30 November 2018). This shows the amount of love Gilgamesh had for Enkidu and relating it back to one of Gilgameshs dreams where he saw a meteor and an axe, and he said to his mother that he loved them like a woman. Gilgamesh, 16 A man loves a woman more affectionately than he would love his brother and so Gilgamesh saying that he loved Enkidu dearly shows that they had a very strong relationship that was beyond just being brothers in arms. The part of the sentence when Gilgamesh says, we have endured all kinds of hardships can be seen as Gilgamesh talking about the difficult battles that him and Enkidu have been through but another not so obvious meaning behind it is that it can be seen as a husband and wife going through, or enduring hardships in their life. Even though that meaning is not obvious to readers at first, through the relationship that Gilgamesh and Enkidu had before Enkidu died, shows how much Gilgamesh loved Enkidu and was willing to make a long and difficult journey for him. This reason, however, contradicts Gilgameshs selfish reason to go to Utnapishtim and gain immortality so that he himself does not die. Enkidus body had been taken away for burial by people whom Gilgamesh describes as, the common lot of man. The meaning of the word common in this context is to be, characterized by a lack of privilege or special status. common. Merriam-Webster.com. 2018. https://www.merriam-webster.com (1 December 2018). The use of the word common to describe the people shows that Gilgamesh still thought of himself highly, and above others, so the people that took away Enkidus body were just common people without any special privilege or status unlike Gilgamesh who was a two-thirds god. Gilgamesh did not want Enkidus body to be taken away and did not want Enkidu to die, so he was crying day and night and he thought his crying could bring back Enkidu. This again shows Gilgameshs childlike knowledge of death. Once someone is dead, he or she cannot return back to life, but Gilgamesh did not know that and so he was weeping for Enkidu to try to bring him back. This can be related to the beginning of the passage when Gilgamesh was called a child by the Man-Scorpion, which shows that even though Gilgamesh was higher than others in strength and status, he had knowledge of things such as death like a child. However, this little knowledge of death also shows that Gilgamesh previously did not care about it much , neither others death or his own, but when Enkidu, someone extremely dear to him died, it was as if he was shaken up, and came to the realization that someday it could be his own fate. After the death of Enkidu, Gilgamesh felt as if he lost purpose in life, which is why he says to the Man-Scorpion, Since he went, my life is nothing. The pronoun he is referring to Enkidu and the use of the word nothing shows that Gilgamesh felt empty as if the loss of Enkidu made him lose something of his own since they were so close to each other. He did not know what to do in his life at that point and that is the reason he gives to the Man-Scorpion to let him pass through the mountains to meet Utnapishtim. Gilgamesh refers to Utnapishtim as his father, as he says to the Man-Scorpion, that is why I have travelled here in search of Utnapishtim my father. It is not clear how Gilgamesh is referring to Utnapishtim as a father in this context. It could be as his actual father or father in meaning someone higher than him, such as addressing gods or kings. It could be that Gilgamesh is referring to Utnapishtim as a father because he had entered the assembly of gods by gaining immortality . Utnapishtim gained immortality in when Uruk was flooded by the god Enlil, but as Utnapishtim survived he was blessed with immortality by Enlil. Gilgamesh, 37-39. Gilgamesh desired for this everlasting life as well. He says to the Man-Scorpion, I have a desire to question him concerning the living and the dead. Gilgamesh wants to ask questions to Utnapishtim and find out the secret of life and death and how he could be immortal. The use of the phrase I have a desire, rather than I want to, shows how much Gilgamesh cares about this subject, life, and he emphasizes his will to ask and know about the living and dead by using the word desire. To this, the Man-Scorpion said that no man born of woman had ever done what Gilgamesh had asked to do. He also said that no mortal man had ever gone through the mountains. By saying no man born of a woman and the word mortal man, the Man-Scorpion asserts his position over Gilgamesh, that he is more powerful than him, but it also foreshadows Gilgameshs fate that he will die as a mortal. The use of the term mortal also strengthens the Man-Scorpions argument that Gilgamesh is mortal and since no mortal man had g one through the mountains, Gilgamesh could not either. The Man-Scorpion tries to input more fear into Gilgamesh by describing the path inside the mountain. The path had no light, there was twelve leagues of darkness, and he also says, the heart is oppressed with darkness. The entire length of the journey would take Gilgamesh days because the Man-Scorpion says that from when the sun rises to when it sets, there is no light in the mountain. The path seems to be a very long and difficult path but what is most interesting is when the Man-Scorpion says the heart will be oppressed with darkness. This could mean that fear would not let someone complete the journey through the mountain as it is so dark. The word oppress means to crush or burden by abuse of power or authority and also to burden spiritually or mentally. oppress. Merriam-Webster.com. 2018. https://www.merriam-webster.com (8 December 2018). This shows that Gilgamesh would be mentally oppressed in the darkness, as he will not be able to see or comprehend his surroundings. Gilgamesh is not moved by the Man-Scorpion, he is still determined to go through the mountain to meet Utnapishtim. He says that he would go in sorrow and in pain, sighing and crying, but he still had to go no matter what. This bold determination most likely comes from him not wanting to die, and his sorrow, pain, and weeping come from the death of his dear Enkidu. The word sorrow in this context means, deep distress, sadness, or regret especially for the loss of someone or something loved. sorrow. Merriam-Webster.com. 2018. https://www.merriam-webster.com (14 December 2018). This definition of sorrow confirms that one of the pushes for Gilgamesh to go to Utnapishtim was the death of Enkidu. Yet there is a conflict with another reason for Gilgamesh to go to Utnapishtim, which is his selfish will to become immortal. This conflict can, however, be resolved when Gilgamesh later goes to Utnapishtim and he gets knowledge of the plant which restores youth. When Gilgamesh gets this plant, he not only wants to use it for himself but also give it to other old men to restore their lost youth. Gilgamesh, 40-41. This shows a change in Gilgamesh from being very self-centered in the beginning to caring about others as well. As the Man-Scorpion, the guard of the mountains permits Gilgamesh to go through he says, may your feet carry you safely home, indicating that at the end of the journey, Gilgamesh would be at a place which would be his home. Somewhere he can rest at ease. This foreshadows Gilgameshs death as it could mean that his home is his afterlife, where he can live eternally at peace.

Wednesday, May 6, 2020

Explanatory Synthesis Education And Career - 1372 Words

Explanatory Synthesis: education and career The need to get a job should never be the major objective of attending school. The need to go to school must be driven by the internal push to understand the political, social and economic issues that affect humanity. The attachment of the self-actualization to the dream job and academic achievement is misplaced and must never be part of the motivation in modern learning institutions. Students, parents and education specialists have for a long time instilled in the ongoing students that they should focus on learning to get the dream jobs once they complete education. Education should prepare students to seek jobs that aim at creating a better society rather than acquiring wealth and becoming†¦show more content†¦The evil does not start in the office with the CEO signing corrupt deals with the multinational companies; it starts right from the day the parent reminds the child of working hard at school to achieve certain social and ec onomic class. The environment where one grows plays a primary role in shaping the future of society. Failure to tell the students the main reason for acquiring the education for many years is likely to make them lose track of what they should achieve in life. So what are the reasons for going to school? To begin with, learning is a continuous process throughout life and that one should never be contented with whatever he has learned; on the other hand, education equips people with the necessary skills needed to solve the problems facing modern society. Finally, education connects the past and the present to predict the future. Whichever way one takes it, education has nothing to do with securing a job. In the essence, after one has acquired education, he is ready to use the knowledge to solve problems that face society. Among the problems are formulating economic and social policies, contributing to the political development and planning for the future of the people. As such, the education helps to develop the general well-being of society. Morcke, Dornan, and Eika, (2013), asserts that education is the key to success in life. This assertion has been misinterpreted across

Charles Chocolate case free essay sample

Traelene beals â€Å"9am Friday† First, a formal case analysis This should be written in a business style format using short paragraphs and sentences, self-explanatory headings, and any figures/tables that would facilitate reading. Reports are to be no longer than 2000 words (excluding appendices Issues to be addressed – No measures of productivity or efficiaency in the plant- no way of telling if the plant was doing a good job. Difficult demand forcasting due to seasonality of sales. 2 new stores had ok type sales. Best clients of Wholesale sales changed focus on cheaper items and also own products. Sales agents could be fired with 90 days notice. Other parts of US haven’t heard of us. Of the 221 wholesale customers purchase just $1000 worth of products. Other 125 purchase between 1000 and 2000 per year. Sales agents, don’t know how to represent the all products. Speculating future orders from wholesale clients to customize boxes and logos-waste of capital. We will write a custom essay sample on Charles Chocolate case or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 60% of the total online/phone orders were from existing customers. Online sales haven’t grown – orders processed within 3-4 days. Why ship internationaly(only 5%)—Antartica Really Summer problem at Sandwich heaven – why did staff leave? How to get new staff in this tight labour market. Marketing service – old fashioned — Undefined Target market? Packaging ? (tourists publicatins, seasonal print media and radio spots) How to increase awareness without diluting the brand. Leverage on solid search engine raankings to promote online sales Basic website, reminder service to customers-good/bad? Sales agents dint provide links to top accounts. Companies revenues had grown because of Sandwich heaven(franchising) High reliability on tourism. Corporate gift marketing – 25% discount – market was good – Explore boston ? ice cream sales Increase retail penetration? Acquire a niche chocolate company? What about the tradiotnal brand name? Internal capacity? Relocate factory? Background Charles produced high-quality, hand wrapped chocolates, Portland creams. Best quality, many loyal customers across the world. Huge factory(24000 sq foot)-owned-. Only 75 retail and 35 production employees, 20 in management. Working hours 7am-4pm(each day). Leverage long shelf life Wholesale production required early planning and online sales required late production†¦ Production planning was completed by data distortions arising from out-of stock and over stock issues. – out of stock-over production – killed the pricing – by discount pricing. Special orders put the whole order on a stand still Retail stores provided 50% of sales. – Wholesale had 30% of sales – Charles is just used as an add on product. Online and phone – online 4% of total sales. –phone is 6% of total sales60% of all these orders were from regular orders.. Avg sales $138 by phone and $91 from website†¦High growth industry†¦ Sandwich heaven – 10% of sales Industry High demand for organic/dark chocolate- anti oxidant properties.

Thursday, April 23, 2020

Jean Piaget Essays (2099 words) - Child Development,

Jean Piaget Introduction Now known as one of the trailblazers of developmental psychology, Jean Piaget initially worked in a wide range of fields. Early in his career Piaget studied the human biological processes. These processes intrigued Piaget so much that he began to study the realm of human knowledge. From this study he was determined to uncover the secrets of cognitive growth in humans. Jean Piagets research on the growth of the human mind eventually lead to the formation of the cognitive development theory which consists of three main components: schemes, assimilation and accommodation, and the stage model. The theory is best known for Piagets construction of the discontinuous stage model which was based on his study of children and how the processes and products of their minds develop over time. According to this stage model, there are four levels of cognitive growth: sensorimotor, preoperational, concrete operational, and formal operational. While a substantial amount of psychologists presently choo se to adhere to the constructs of the information processing approach, Piagets ground breaking cognitive development view is still a valuable asset to the branch of developmental psychology. Whether or not Piaget uncovered any answers to the mysteries of human knowledge is disputable, but one belief that few dispute is that Jean Piaget did indeed lay a strong foundation for future developmental psychologists. Historical Background In 1896 the summer in Switzerland was just an ordinary, uneventful three months. However, during this ordinary and uneventful span of time, a child was born who would become an extraordinary developmental psychologist and fulfill the future with ground breaking events in the field of cognitive psychology. He was the son of an intelligent man and a stern, smart religious woman, and the godchild of respected epistemologist Samuel Cornut. With such scholarly surroundings, there is little surprise that Jean Piaget developed into such an intelligent individual. At age eleven, young Piaget wrote a paper on albino sparrows and got it published. This publishing provided him with the opportunity to meet a man who would turn out to be very influential, Paul Godet, the curator at the local museum. Young Piaget also benefited highly from his prestigious high school in Neuchatel, along with the aforementioned godfather Samuel Cornut who introduced him to one of the two fields he would grow to love, epistemology, and the most of all Jean Piagets parents who not only instilled an academic home environment but also provided a solid religious background. Another big moment came in the from of a book. Piaget names Henry Bergsons LEvolution Creatrice as the most influential piece of writing he has ever read in his adult life. From this book Piaget developed a desire for biology to go along with his existing interest in philosophy, epistemology to be exact. Piaget stated in his first two books that he had ambitions of constructing a structure that addressed the basic questions of epistemology. However, Piagets strong initial interest in philosophy declined somewhat when he discovered that the philosophers did not really know any factual answers to questions that have plagued humanity. Piaget now became equally interested in biology and epistemology. This dual interest attracted him to psychology, yet he still was unsure of what direction he should take in his career. It was not until Piaget traveled to Paris to hear his favorite writer of the time, Bergson, that he began to get an idea of what he wanted to do. There Piaget met James M. Baldwin who would motivate him and teach him the importance of imitation and of reversible operations. Both of these qualities would play a key role in the formation of Piagets development theory. However, Piagets major turning point came when the co-worker of the late Alfred Binet, Dr. Simon, requested that he standardize an intelligence test. Piaget flourished in the role of answering complex philosophical questions. Yet, Piaget did not go along with the traditional epistemologists who simply laid back and tried to conjure up answers. Piaget opted for the more biological-type of experiments with epistemology topics. This method of biological experimentation with epistemology gave Piaget the motivation to begin testing children and to do what he felt he was destined to do, determine how the mid grows. His result w as

Tuesday, March 17, 2020

Writing and Pronunciation

Writing and Pronunciation Writing and Pronunciation Writing and Pronunciation By Maeve Maddox I sometimes hesitate to address the subject of pronunciation because I usually get complaints. For example, I received this gentle admonition when I wrote about the novel pronunciation of the word news among radio announcers: Methinks a site about writing tips should steer clear of pronunciation. I have to disagree. Pronunciation has nothing to do with grammar or sentence structure, but it does relate to spelling, and spelling is a significant aspect of writing. For example, not everyone pronounces vehicle and often with the same speech sounds, a fact that doesn’t matter in conversation, but does matter if the speaker spells often as â€Å"offen† or vehicle without the h. English orthography is often ridiculed for oddities like rough and knight, but it is nevertheless based on a sound system represented by the 26 letters of the alphabet and several additional symbols represented by letter combinations. Pronunciation may be a matter of personal preference, but correct spelling rarely offers a choice. It is in everyone’s interest to know what sound is represented by each letter or letter combination, even if the sound is not pronounced. It is more useful in a writer to learn the idiosyncrasies of the system. For example, instead of ridiculing the archaic spelling of knight, an English speaker can choose to learn that in modern English writing, kn is an alternate spelling for the sound /n/, and that igh is an alternate spelling of the long i sound, a â€Å"three-letter i.† Many English words have more than one acceptable pronunciation for the same spelling, but speakers who do not pronounce all the letters in a word still need to learn â€Å"spelling† pronunciations. For example, I used to have trouble spelling the word silhouette, which I pronounce â€Å"sil-uh-wet.† I learned that if I think the â€Å"spelling† pronunciation â€Å"sil-hoo-etty,† I can spell it correctly. If you pronounce the word arctic without the first /k/ sound, you need to think â€Å"ark-tik† when you write it so that you won’t leave out the first c. Each of the following words has at least two pronunciations that are considered acceptable in standard English. I’ll leave it to you to listen to the options at one of the online dictionaries with audio buttons. arctic February calm palm salmon clothes forehead comptroller victuals waistcoat medicine ski Contrary to what one college textbook irresponsibly suggests, spelling mastery does not require that you be â€Å"gifted with a marvellous visual memory.† It does, however, require attention to pronunciation, and a willingness to discard the myth that English spelling is hopelessly chaotic. If you want to see some really opinionated thoughts on pronunciation, check out Charles Harrington Elster’s The Big Book of Beastly Mispronunciations. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:4 Types of Gerunds and Gerund PhrasesHow to Pronounce Mobile10 Terms for the Common People

Saturday, February 29, 2020

Aa meeting

At the Delta club, otherwise known as Alcoholics Anonymous, the first thing the people there offered me a book to read and study. I held the book open at the first page while we waited for a girl named Amy; I guess she’s the one who starts the meeting all the time. A tall white man in his fifties walked to me and asked me â€Å"first time here? †; â€Å"yes† I said. â€Å"don’t worry; this meeting helped me a lot. I am father of 16-years-old son, I hide and drink and I am mean to my wife,† the man said.â€Å"wow, hope you get better, I said with a surprised voice. I sat in the back on a creamy plastic chair looking around at what kind of posters they had in the room, an interesting poster said â€Å"IAM RESPONSIBLE†, and another big long post was titled THE TWELVE CONCEPTS FOR WORLD SERVICE. At 6:30 pm Amy walked into the room everyone said â€Å"HI AMY†, â€Å"how’s everyone, glad yall made it† Amy said. Here I notice the meeting started everyone sat down and read IAM RESPONSIBLE all together in one voice. Wow! It looks like these people come here a lot they know what to do. â€Å"Iam responsible† post was about words put together to cheer everyone in room to feel that they can be responsible to change for better life. Next they read THE TWELVE CONCEPETS post, they twelve rules are about how to work on changing inside them and working on their problems. â€Å"hmm, very interesting† I said, people keep coming in to join the group there were around 30 persons, age between 25-60, all kind of people male and female, Black, white, Asian, Latin all kind of people. Around 6:50pm group of bikers entered the room all sat next to each other wearing-same jackets, around five guys in their fifties. A white girl in her twenties entered after them with a child and joined the meeting, too. Amy said; â€Å"who’s here for the first time†, everyone turned and looked at me and I thought, â€Å"no way to hide. † I raised my hand kind of shyly. â€Å"Welcome, introduce yourself please† Amy said. â€Å"hi, I am Angelica, and I am here to help my husband stop drinking† I said. Yes I lied about my name and-reason I am there, but that’s what came in my mind when she asked me.â€Å"do you think he’s an alcoholic† Amy asked. â€Å"Hmm, I am not sure but he seems to be drinking a lot these days which is not usual† I said. â€Å"Well, welcome, I hope you find your answers† Amy said. â€Å"Welcome Angelica† everyone said. I sat in back and I listened to everyone talking about their days and lives, families, and people they care about. To start talking in meeting they raised their hand and said their name and â€Å"I am alcoholic,† just like â€Å"hello all I am Angelica and I am an alcoholic.† They start talking about what they want to share with-others. I saw the hope in everyone’s eyes in that room and excitement, talking about pass? And how they had changed. I sat listening to their stories and watching people talking I was all quiet and didn’t say a word. Some of them were calm talking about their family and how happy they were able to take care of them and how this meeting helping them to realize how bad they? Once felt how much their family’s needs them a- father or mother, wife and husband. Some other people were telling their stories with anger and tension about how bad they were, and what they would do to have alcohol. Meeting was one hour. After I sat there and listened to all these stories I felt very sad, and wondered how someone could get to this point, just like drugs. After hour meeting over, everyone returned the book they had and organized the room, and stand together talking about how good it was to see each other, they were all friends, family, not just a group that had come over here to do what they had to do. This was awesome I walked out and said â€Å"thank you, I enjoyed the meeting was good to meet yall. † They answered â€Å"thank you for coming hopefully we helped you a little; enjoy the rest of your day. † That was nice and sweet from them they were very friendly. When I got in-car I knew I will never go back again but it was a different experience. I learned from it: no matter what, people can change if they decide to.

Thursday, February 13, 2020

Finance Case Study Example | Topics and Well Written Essays - 1500 words

Finance - Case Study Example Relatively tough economic environment. Economic conditions do not seem to be favorable as the overall industry dynamics may not allow the firm to expand at a rapid pace. With overall low prices, it may seem difficult for the firms to actually maintain their margins and effectively generate sufficient cash flows to service their debts. 2. Higher volume of business with limited capacity to meet the demand. It is also critical to note that though business is expanding, the overall capacity to meet this demand is limited. In order to expand meeting the demand, firm, however, has to borrow indicating that its own equity may be low; therefore, the firm’s own internal stake will be limited. It is critical that the capacity should be expanded with higher contribution from the owners with less reliance on debt. 3. Not professionally managed as firm is still a family business. Business does not seem to be run professionally as despite growing, firm has not been able to expand profession ally. The legal character of the firm is still same to be managed by the two individuals with little hiring except drivers. In order to manage the business, marketing side of the business must be delegated to professionals who can better run the firm and let the owners focus on the expansion of business. Analysis Ratio Analysis A closer look at the return on equity would indicate that for year 2002, ROE is higher than the industry average. However, it was lot lesser than the industry average in 2000 and 2001 suggesting that the firm has been able to increase its ROE. However, owners’ capital has remained constant during the period with increasing long term liabilities. ROE can increase due to higher level of debts and it seems that this large increase in ROE during 2002 is also the result of higher level of debt. Overall debt to equity is higher than the industry; however, interest coverage has increased too during last few years. Firm seems to be liquid as its current and ac id test ratios are higher than the industry average, however, higher liquidity position can be due to higher accumulation of accounts receivables on the balance sheet of the firm. Firm needs to improve its collection policy because higher investment into working capital is also a cost and it is a non-productive asset. Efficiency seems to have improved over the period of time as firm’s receivables in days have consistently been reduced. It is, however, important to note that account receivables are on rise which has basically inflated the liquidity position of the firm. Sales and assets growth has been high too, however, asset growth seems to be due to higher cost of the capital expenditure done. Sales have increased too but this increase has been mainly due to business given by one customer. Sales growth in 2001-2002 has been 29.5% down from 219%, however profit has shown an explosive growth. Statement of Changes Sources of Cash Short term Long Term Other Receivables 51.00 Pr epaid Expenses 935.00 Accounts Payable 17,322.57 Loan 30,000.00 Loan 270,000.00 Retained Earnings 58,750.96 Tota Sources 18,308.57 358,750.96 377,059.53 Uses of Cash Accounts Receivables 17,719.31 Net Fixed Assets 270,000.00 Total Uses 17,719.31 270,000.00 287,719.31 89,340.22 Cash Dec 2002 4,230.00 Cash Dec 2003 93,570.22 4Cs of Credit The loan will be collateralized