Friday, February 28, 2020
Relationship Between the EUs Protection of Human Rights and Other Essay
Relationship Between the EUs Protection of Human Rights and Other Domestic Regional and International means of Protecting Human - Essay Example Among these three human rights protection mechanisms, EU charter of Fundamental Rights is the focus of this paper, and so this paper will critically discuss the relationship between this EU charterââ¬â¢s protection of Human Rights and other domestic, regional and international means of protecting human rights, particularly its relationship with national constitutional traditions, ECHR and United Nations (UN) Background of EU's protection of Human Rights European Union (EU) views protection of human rights, uploading of democracy and the rule of law as its core values. Although EU has not embedded human rights in its founding treaties, it spelled out its stance on human rights protection through the adoption of a Charter of Fundamental Rights in the year 2000. ... t human rights, as the well as countries which have concluded trade and other agreements with it.â⬠3 Thus, on the whole, EU charter of Fundamental rights is uploading human rights in EU countries, as well as doing its part in non-EU countries, in association with other regional and international entities. As mentioned above, EU charter is one of the three layers of human rights protection in EU member countries, so it have ââ¬Ërelationshipââ¬â¢ with other layers of national constitution traditions and importantly with fellow regional grouping of ECHR, with varying degree of cooperation as well as divergence. Relationship between the EU's protection of Human Rights and domestic entitiesââ¬â¢ means of protecting human rights For most part of their existence, EU and its ECJ did not try to dominate or usurp the powers of the national governments in relation to human rights. This is because ECJ was not a human rights guardian per se, instead it was established by EU as the h ighest legal institution, designed ââ¬Å"to uphold the process of economic integration among various member states.â⬠4 However, it all changed with EUââ¬â¢s adoption of charter in 2000, and also due to certain actions by national legal bodies, which in a way tried to undermine EU. The threat to the supremacy of EUââ¬â¢s human rights laws over national laws arose when constitutional courts resisted Community action, ââ¬Å"insofar as they considered it as violating fundamental rights protected in national constitutions.â⬠5 This can be seen in Stauder v. City of Ulm, Case 29/69, [1969] ECR 419, in which the decision of the ECJ appeared to be contrary to the basic rights that were enshrined in the German constitutional law. To further assert its supremacy only, EU and ECJ decided to include fundamental human rights in
Thursday, February 20, 2020
Excel Analysis of Amazon and Ebay Assignment Example | Topics and Well Written Essays - 1000 words
Excel Analysis of Amazon and Ebay - Assignment Example Therefore, the study has provided computation ratios for the two companies as indicated in the two attached spread sheet files attached as well as a summary of ratios. AMAZON FINANCIAL RATIOS Fins AS Version 2008010211 Ratios - ending Company: Amazon.com Analyst: Nanyail Smoke Most Recent Year Available: 2012 Years Available for: Income Statement (1-5) 5 Balance Sheet (1-5) 5 * EOY values instead of averages - - - - - - Liquidity 2012 2011 2010 2009 2008 - - - - - - Days' Sales in Receivables 20.10 19.52 16.94 14.71 15.75 * Accounts Receivable Turnover 18.16 18.70 21.55 24.81 23.18 * A/R Turnover in Days 20.10 19.52 16.94 14.71 15.75 Days' Sales in Inventory 47.88 48.87 44.00 41.75 34.28 * Inventory Turnover 7.62 7.47 8.30 8.74 10.65 * Inventory Turnover in Days 47.88 48.87 44.00 41.75 34.28 * Operating Cycle 67.98 68.38 60.94 56.47 50.03 Working Capital 2,294 2,594 3,375 2,361 1,330 Current Ratio 1.12 1.17 1.33 1.32 1.28 Acid Test 0.78 0.82 1.00 0.99 0.94 Cash Ratio 0.60 0.64 0.84 0 .86 0.79 * Sales to Working Capital 26.63 18.53 10.13 10.38 14.41 Cash Flow/Cur. Mat. of Debt & NP #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! - - - - - - long-term debt-paying ability 2012 2011 2010 2009 2008 - - - - - - Times Interest Earned 4.39 11.75 51.20 35.15 13.69 Fixed Charge Coverage 3.52 11.75 51.20 35.15 13.69 Debt Ratio 74.84% 69.31% 63.48% 62.27% 68.53% Debt/Equity 297.40% 225.87% #DIV/0! 162.75% 211.15% Debt to Tangible Net Worth 431.97% 301.98% -884.58% 212.68% 252.55% Cash Flow/Total Debt 17.16% 22.28% 29.29% 38.48% 28.48% - - - - - - Profitability 2012 2011 2010 2009 2008 - - - - - - Net Profit Margin 0.19% 1.34% 3.35% 3.70% 3.41% * Total Asset Turnover 1.88 1.90 1.82 1.78 2.33 * Return on Assets 0.36% 2.54% 6.09% 6.61% 7.94% Operating Income Margin 1.11% 1.79% 4.11% 4.61% 4.39% * Operating Asset Turnover 2.04 2.06 1.96 1.96 2.51 * Return on Operating Assets 2.26% 3.70% 8.07% 9.04% 11.01% * Sales to Fixed Assets 8.65 10.88 14.17 19.00 22.44 * Return on Investment 1.53% 6.82% 62.11% 11.23% 20.32% * Return on Total Equity #N/A 8.13% #DIV/0! 17.16% 24.14% * Return on Common Equity #N/A 8.13% #DIV/0! 17.16% 24.14% Gross Profit Margin 24.75% 22.44% 22.35% 22.57% 22.28% - - - - - - Investor Analysis 2012 2011 2010 2009 2008 - - - - - - Degree of Financial Leverage 1.17 1.07 1.03 1.03 1.08 Earnings per Share - - - - - Price/Earnings Ratio #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Percentage of Earnings Retained #N/A 100.00% 100.00% 100.00% 100.00% Dividend Payout #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Dividend Yield #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Book Value per Share 18.04 17.05 #DIV/0! #DIV/0! #DIV/0! Materiality of Options #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Oper. Cash Flow per Share 9.22 8.47 7.66 7.45 3.72 Oper. Cash Flow/Cash Dividends #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Year-end Market Price 0.00 0.00 0.00 0.00 0.00 EBAY FINANCIAL RATIOS Fins AS Version 2008010211 Ratios - ending Company: Amazon.com Analyst: Nanyail Smoke Most Rece nt Year Available: 2012 Years Available for: Income Statement (1-5) 5 Balance Sheet (1-5) 5 * EOY values instead of averages - - - - - - Liquidity 2012 2011 2010 2009 2008 - - - - - - Days' Sales in Receivables 87.26 80.54 63.27 14.71 15.75 * Accounts Receivable Turnover 4.18 4.53 5.77 24.81 23.18 * A/R Turnover in Days 87.26 80.54 63.27 14.71 15.75 Days' Sales in Inventory 522.13 526.46 455.82 41.75 34.28 * Inventory Turnover 0.70 0.69 0.80
Wednesday, February 12, 2020
Editorial, any topic about the news in San Fransisco Bay Area Essay
Editorial, any topic about the news in San Fransisco Bay Area communications - Essay Example In a recent article, ââ¬Å"Town of Clearlake Takes Center Stage In Emotional Battle Over Medicinal Marijuana Cultivation Banâ⬠, by Joe Vazquez, patients within Clearlake believe that by the state government banning cultivation of the plant the lives of various patients are put at a risk considering the medicinal benefits of Marijuana. The citizens have proceeded to file a suit that would stop illegalizing the cultivation of the plant. According to Vazquez, one of the citizens, Jeri Spittler believes that Marijuana has been very helpful in managing her husband who has cancer. According to her, her husbandââ¬â¢s loss of senses of smell and tastes has been well covered by marijuana extracted oil, which she feeds her husband with smoothies to make him aware that time to eat has come. She thus believes that banning of the drug bars her husband from this benefit. I agree with Spittlerââ¬â¢s take on this issue due to my own experience with my grandmother who was suffering from cancer. She used to suffer a lot and had to endure unending spasms of pain all through the day regardless of receiving medication that would ease her suffering. Besides, the more the effective the pain medication is, the more expensive it is, an aspect that hindered her from getting adequate pain management medication. However, after a friend suggested the use of marijuana as a pain reliever, she started drinking the marijuana syrup and exhibited a great improvement with reduced pain especially during the night allowing her to rest. In addition, her appetite improved and she could consume enough nutrients to meet her bodily requirements. With this, she was able to live long beyond the time that had been predicted by the doctors. The National Cancer Institute posits that cannabis has various benefits to cancer patients including appetite stimulation, antiemetic effect s, improved sleep, and pain relief
Wednesday, February 5, 2020
1986 study Essay Example | Topics and Well Written Essays - 500 words
1986 study - Essay Example They continue in that when the convicted youth in criminal court is transferred their sanctions are more severe in nature and length. The study was both experimental and qualitative. They examined both the process and outcome of youths that were charged in the juvenile justice system that were identified having violent offences and were considered to be transferred to the criminal justice system. They gathered the data as part of a research and development initiative to test the impact of an experimental treatment program for chronically violent delinquents. They wanted to investigate: ââ¬Å"To what extent are violent youth transferred/convicted and sentenced? Is punishment in the criminal justice system harsher and longer than within the juvenile justice system? Does it occur more quickly? What are the unanticipated consequences of the transfer of certain offense types? How does the process and outcome differ by court and region? What are the legal and policy implications of such disparities? p. 79 They used a standardized protocol to gather their qualitative data on how the sites they studied officially identified the violent youth and transferred them to the criminal justice system. They stated that the, ââ¬Å"Information was collected on juvenile court data on filing of a petition to transfer and hearings on the motion, criminal court data on processing, trying, placing, and sentencing convicted youth; and corrections alternatives for juvenile offenders. These data were analyzed to provide the qualitative description presented in this article.â⬠p. 80 The participants were not assigned at random. They used two strategies to collect the data that were developed and implemented. They used a standardized protocol and abstracts of court processing records in three cities: Boston, Newark, and Phoenix. Memphis was excluded from this study. The sample consisted of 138 youths considered for
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