Using the Subjunctive Past in German

Utilizing the Subjunctive Past in German More often than not, instructors and reading material figure out how to make the subjunctive state of mind (der Konjunktiv) more entangled than it should be. The subjunctive can be confounding, however it doesnt must be. Right off the bat, each starting understudy of German learns this basic Subjunctive II action word structure: mã ¶chte (might want), as in Ich mã ¶chte einen Kaffee. (Id like a [cup of] espresso.) This is a representation of a subjunctive action word structure learned as jargon. No entangled guidelines to learn, only an effectively remembered jargon state. A significant part of the subjunctive can be taken care of along these lines, without stressing over complex standards or recipes. Past Subjunctive For what reason is it, on the off chance that you solicit a local speaker from German to clarify the utilization of the subjunctive, the person in question will in all probability (a) not realize what the subjunctive is, or potentially (b) not have the option to disclose it to you? This, in spite of the way that this equivalent German (or Austrian or Swiss) can and utilizes the subjunctive constantly - and on the off chance that you had grown up communicating in German, you could, as well. What Is the Subjunctive II? The past subjunctive is an action word state of mind used to communicate vulnerability, question, or an as opposed to reality condition. It is likewise as often as possible used to reflect courteousness and great habits - an astounding motivation to know the subjunctive. The subjunctive isn't an action word tense; it is a disposition that can be utilized in different tenses. The past subjunctive (another name for the Subjunctive II) gets its name from the way that its structures depend on the past tense. The Subjunctive I is known as the current subjunctive since it depends on the current state. Be that as it may, dont let those terms befuddle you: the subjunctive isn't an action word tense. Something contrary to the subjunctive is the characteristic. Most sentences that we articulate - in English or German - demonstrate an announcement of actuality, something that is genuine, as in Ich habe kein Geld. The subjunctive does the inverse. It tells the audience that something is in opposition to the real world or restrictive, as in Htte ich das Geld, wã ¼rde ich nach Europa fahren. (Had I the cash, I would make a trip to Europe.) The suggestion is obviously, I dont have the cash and Im not going to Europe. (characteristic). One issue for English-speakers attempting to gain proficiency with the Konjunktiv is that in English the subjunctive has for all intents and purposes vanished - just a couple of remnants remain. We despite everything state, If I were you, I wouldnt do that. (Be that as it may, Im not you.) It sounds erroneous to state, If I was you... An announcement, for example, If I had the cash (I dont hope to have it) is not quite the same as When I have the cash (its probable I will have it). Both were and had (past tense) are English subjunctive structures in the two models above. Be that as it may, in German, in spite of certain misfortunes, the subjunctive is a lot of fit as a fiddle. Its utilization is significant for passing on the possibility of restrictive or unsure circumstances. This is generally communicated in German by what is known as the Subjunctive II (Konjunktiv II), now and again called the past or blemished subjunctive - on the grounds that it depends on the defective tense types of action words. Presently, lets get serious. What follows isn't an endeavor to cover all parts of the Konjunktiv II but instead a survey of the more significant perspectives. Here are a few instances of how the Subjunctive II can be utilized in German. The Konjunktiv II is utilized in the accompanying circumstances: As though, in spite of the real world (als ob, als wenn, als, wenn)Er gibt Geld aus, als ob er Millionr wre.He goes through cash as though he were a millionaire.​Request, commitment (being respectful!) - as a rule with modals (i.e., kã ¶nnen, sollen, etc.)Kà ¶nntest du mir dein Buch borgen?Could you loan me your book?​Doubt or vulnerability (frequently went before by ob or dass)Wir glauben nicht, dass man diese Prozedur genehmigen wà ¼rde.We dont accept that they would permit this procedure.​Wishes, unrealistic reasoning (as a rule with heightening words like nur or doch - and contingent sentences)Htten Sie mich nur angerufen! (wishful)If you had just called me!Wenn ich Zeit htte, wã ¼rde ich ihn besuchen. (conditional)If I had time, Id visit him.​Replacement for Subjunctive I (when the Subjunctive I structure and the indictative structure are identical)Sie sagten sie htten ihn gesehen.They said they had seen him. The last two lines in the conventional German melody, Mein Hut, are subjunctive (restrictive): Mein Hut, der cap drei Ecken,Drei Ecken cap mein Hut,Und htt er nicht drei Ecken,dann wr er nicht mein Hut. My cap, it has three corners,Three corners has my hat,And had it not three corners, (in the event that it didnt have...)then were it not my cap. (...wouldnt be my cap)

Disaster Management Essay Example | Topics and Well Written Essays - 1000 words

Catastrophe Management - Essay Example He/she is additionally liable for sorting out and incorporating a group that targets protecting and forestalling further harm and passings of individuals and residential creatures by the disaster. The hierarchy of leadership is as per the following. At the top most is the catastrophe leader who is in control and liable for the entire circumstance. Promptly under the debacle authority are the open data official and contact officials. The open data official ought to comprehend standards of dangers in correspondence. He/she is answerable for giving precise general wellbeing data to the general population and working together offices. His/her job is to guarantee that the message is steady. The contact official, then again, fills in as a state of contact for supporting organizations and addressing their inquiries and giving briefings at whatever point fundamental. The official likewise keeps the organizations from being shelled with questions and demands. The following level incorporates the tasks boss official whose principle work is to create and execute procedures and strategies with the point of completing occurrence goals. He is answerable for sorting out strategy assets and guaranteeing that there is acceptable correspondence with the individuals conveying the assets. The arranging boss official additionally falls in this level and he/she is liable for social occasion, breaking down, and spreading data. The work force are answerable for accumulating an episode activity plan and concentrating on what may come next inside the occurrence. The work force ought to have characteristics of good composed and relational abilities. Inside a similar level, the coordinations boss official is answerable for securing space and providing hardware important for the occurrence. He/she ought to be quick, exact, and exact. At last, inside a similar level, a central money official is liable for guaranteeing appropriate legally binding and budgetary procedures are set up. He/she a dditionally guarantees that the assets requested are accessible and extended if important. The monetary official ought to be acquainted with money related frameworks and ready to keep precise budgetary information. The spilled carbon monoxide, oil, and a lot more perils present inside the private houses are a portion of the natural issues the open medical attendant needs to manage yet are past her field of activity. Occurrences of intensity misfortune and harm of houses are likewise past her zone of activity, thus the need to work with various organizations so as to encourage snappy and brief salvage strategic. The wellbeing medical attendant migrates casualties from their homes to more secure shades if there should be an occurrence of flooding. Under conditions when clean water isn't accessible, the general wellbeing attendant advices on drinking of bubbled water and filtered water. If there should arise an occurrence of oil spillage and paints in a private house, the wellbeing med ical attendant contacts a natural expert to exhortation on the best way to tidy up family risks. The general wellbeing official likewise helps casualties through dynamic by being mindful, comprehension, and tuning in to their apprehensions. He/she additionally enables the casualties to decrease uneasiness and weight. Under circumstances where the casualty doesn't talk or get English, the general wellbeing medical caretaker utilizes motions to convey. This causes the medical caretaker to experience the victim’

Celexa (Citalopram) and Anxiety Disorders

Celexa (Citalopram) and Anxiety Disorders Panic Disorder Treatment Print Taking Celexa for Anxiety Disorders By Katharina Star, PhD facebook linkedin Katharina Star, PhD, is an expert on anxiety and panic disorder. Dr. Star is a professional counselor, and she is trained in creative art therapies and mindfulness. Learn about our editorial policy Katharina Star, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on October 10, 2019 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD on October 10, 2019 Take A Pix Media/Blend Images/Getty Images More in Panic Disorder Treatment Symptoms Diagnosis Coping Related Conditions In This Article Table of Contents Expand Overview How Celexa Works   Common Side Effects Rare Side Effects Effectiveness Forgetting a Dose   Stopping Medication Precautions View All Back To Top If youve been diagnosed with panic disorder, your doctor may have prescribed an antidepressant medication such as Celexa (citalopram) to treat the condition and help you on your path to recovery.   Overview Celexa (citalopram) is an antidepressant medication thats often prescribed to treat both mood and anxiety disorders. Celexa belongs to a class of antidepressants known as selective serotonin reuptake inhibitors (SSRIs). SSRIs first came on the market for U.S. consumers in the 1980s and have grown in popularity ever since.   How Celexa Works   Celexa balances your level of serotonin, a naturally occurring chemical substance or neurotransmitter in the brain. Serotonin is responsible for regulating sleep, mood, and other functions. Research has shown that imbalanced brain chemicals can contribute to mood and anxiety disorders,?? but the exact cause of panic disorder remains unknown. An SSRI like Celexa can assist in balancing serotonin by preventing the nerve cells in the brain from absorbing it. By reducing the rate at which serotonin is reabsorbed, Celexa changes your brain chemistry, improving mood and reducing feelings of anxiety. Celexa can assist in decreasing the severity of panic attacks and other panic disorder symptoms. Plus, Celexa can also reduce symptoms if you have a common co-occurring condition, such as depression. Co-Occurring Panic Disorder and Depression Common Side Effects People taking Celexa may experience some side effects, including:?? NauseaSleep disturbancesDrowsiness and lightheadednessDry mouthFatigueIncreased sweatingSexual side effects Many of the side effects of Celexa subside or become more manageable over time. As with any medication, theres a risk of having an allergic drug reaction to Celexa. It is possible to experience serious drug interactions while taking Celexa with other substances or medications. Make sure your prescribing doctor is up-to-date on all of your current prescriptions and over-the-counter medications. Rare Side Effects Contact your doctor immediately if you experience any of the following rare side effects:?? Indicators of an allergic reaction (hives, rash, difficulty swallowing, restricted breathing, or swelling of the face, mouth, or tongue)HallucinationsConfusionVomitingSeizuresExtreme nervousness and anxietyAccelerated heart rateSuicidal thoughts or behaviors Rare and Potentially Serious Side Effects of Antidepressants Effectiveness Dealing with the symptoms of panic disorder can be extremely difficult and its normal to want to find relief as soon as possible. When starting a new antidepressant medication, its important to be patient and not expect immediate results. Many people report that they notice positive changes and reduced symptoms within the first days to weeks of starting on Celexa, but it can take up to several months before the full effect of Celexa kicks in.?? Forgetting a Dose   Take any missed dose of Celexa as soon as you remember, unless its close to the time for your next dose. Never take a double dose; instead, skip the missed dose and continue to follow your schedule of dosage times. Stopping Medication If you decide that you want to stop taking Celexa, your doctor can assist you in gradually reducing your dosage. Never abruptly stop taking your prescription. Suddenly discontinuing Celexa on your own can lead to some serious side effects and withdrawal-like symptoms, such as increased anxiety and irritability, headaches, confusion, and lightheadedness.?? Tips to Reduce Antidepressant Discontinuation Symptoms Precautions There are several precautions and contraindications to consider when taking Celexa, including: Black Box Warning The Food and Drug Administration (FDA) released a black box warning in 2007 cautioning that the usage of SSRIs may lead to increased suicidal thoughts and behaviors.?? The FDA warned that this problem can be especially problematic for adolescents and young adults who are on SSRIs. Doctors who prescribe SSRIs, including Celexa, need to monitor for potential worsening of mood or thoughts of suicide, especially for young people just beginning their prescription. Potential Adverse Effects of SSRI Use in Teenagers Alcohol Alcohol consumption should be minimized while taking Celexa. The effects of alcohol may be intensified with Celexa and alcohol has the potential to interfere with its effectiveness. Pregnancy and Nursing Celexa can be passed on from mother to child during pregnancy or while nursing.?? If youre pregnant or nursing, talk with your doctor about the benefits and risks of taking Celexa. Taking Antidepressants During Pregnancy Lightheadedness, Dizziness, and Drowsiness Celexa can cause feelings of lightheadedness, dizziness, and drowsiness. When youre first getting used to the effects of Celexa, be cautious while driving or performing any other duties that require your full alertness and concentration.

Definition and Examples of Accent Prejudice or Accentism

Accent prejudice is the perception that certain accents are inferior to others. Also called accentism. In the book Language and Region (2006), Joan Beal notes that there are quite a few linguists who favour legislation along the lines of banning discrimination against what they call accentism. However, it is not something that employers appear to take seriously. Examples and Observations What causes a particular way of speaking to be perceived as superior is the fact that it is used by the powerful.(Suzanne Romaine,  Language in Society: An Introduction to Sociolinguistics, 2nd ed. Oxford University Press, 2000) Just as errors, both of grammar and of word choice, are condemned as simply wrong by those who wish to uphold standards, so some accents of English (e.g. Birmingham, Broad Australian) are stigmatised as ugly and uneducated. There are, of course, no intrinsic grounds for such stigmatising, any more than there are for racial prejudice. Those who see accent prejudice as solely a language problem are inclined to wax indignant, to maintain that all accents are equal (forgetting perhaps the continuation of the Animal Farm motto: but some are more equal than others). For them, therefore, there is no problem: society has the duty to behave differently and overcome its prejudices. The applied linguist, however, is likely to recognise that it is indeed a problem and that it extends beyond language, reflecting social and political (and possibly ethnic) values.(Alan Davies, An Introduction to Applied Linguistics: From Practice to Theory, 2nd ed. Edinburgh University Press, 2007) Only very rarely are foreigners or first-generation immigrants allowed to be nice people in American films. Those with an accent are bad guys.(Max von Sydow) Accentism in the American South I used to say that whenever people heard my Southern accent, they always wanted to deduct 100 IQ points.(Jeff Foxworthy)The federal Department of Energy has dropped plans to give employees at a Tennessee laboratory Southern Accent Reduction lessons after complaints that the class was offensive. The lessons would have taught workers at the Oak Ridge National Laboratory how to speak with a more neutral American accent so they could be remembered for what you say and not how you say it.(The Week, August 8, 2014) Accentism in Contemporary Britain Do accents still matter? Last week Dr Alexander Baratta from the University of Manchester spoke of accentism, where people are discriminated against because of how they speak, and likened it to racism. In a study, he asked people why they changed their accents and how it made them feel. A third of those questioned said they were ashamed about flattening out their accents. But what was the alternative? We all want to get ahead; for the most part, the best way to do that is to fit in. Still, there is a price, the professor says. Facing the world with a voice that is not your own can undermine your sense of being.(Hugh Muir, Do Accents Matter in Modern Britain? The Guardian, July 14, 2014)Received Pronunciation (RP: traditionally the highest-status variety in England) is sometimes stigmatized. Its speakers may be perceived as posh or snobbish . . . and their accents as reflective of an elitist discoursal stance. Young people in particular, it is suggested, are now likely to repudiate at titudes that sustained accent prejudice.(John Edwards, Language Diversity in the Classroom. Multilingual Matters, 2010)The English are the most famously accent-conscious. Do what you will--go to three different posh schools, have a duchess for a mother, get yourself educated at Cambridge, move to London--an expert will still be able to place you within a five-mile radius (the northern side of Cricklade, Id say) after a couple of sentences. Southerners still think Mancunians sound aggressive, Scotsmen disapproving, Liverpudlians thick, and the Welsh, Welsh.But it is changing. Just as languages are dying away at one a fortnight, so accents are smoothing, eliding, moving slowly towards the norm.(Michael Bywater, Lost Worlds. Granta Books, 2004) BBC Radio PresenterWilfred Pickles in Praise of Accent Diversity (1949) While I have the greatest respect for the many achievements of the B.B.C., I believe they are guilty of trying to teach Great Britain to talk standard English. How terrible it is to think that we may some day lose that lovely soft Devonshire accent or the bluff and very wonderful Scots brogue or the amusing flatness and forthrightness of the North-countrymans speech, or the music of the Welsh voice. May it be forbidden that we should ever speak like B.B.C. announcers, for our rich contrast of voices is a vocal tapestry of great beauty and incalculable value.  Our dialects are reminders of the permanence  of things in these islands of ours, where folks talk differently in places only five miles apart, a phenomenon that has its roots in the times when it took many days to ride from London to York by stage coach.(Wilfred Pickles in  Between You And Me. The Autobiography Of Wilfred Pickles, quoted by David Crystal in You Say Potato: A Book About Accents. Macmillan, 2014)

The Federal Government Of The United States Congress

The United States Congress, comprised of the House of Representatives and the Senate, composes the Legislative Branch of the federal government of the United States. Congress is supposed to be extremely effective at enacting legislation dealing with major national issues, both at the domestic level and the foreign level. However, in recent years, members of Congress with differing views have not been able to find middle ground and enact much-needed legislation, although they often did in the past. This inaction, or congressional gridlock, has existed for a while but has become an extremely prevalent issue in recent years. In fact, according to a paper by Sarah Binder, a researcher at the Brookings Institution, the frequency of legislative†¦show more content†¦In order for legislation to be enacted, it must pass both the House and the Senate. This means that it is much more complicated to pass laws in bicameral bodies than unicameral bodies (Lenz and Holman). Additionally, co nstitutional rules, such as needing a supermajority rather than a simple majority, can cause gridlock (Smith). If Congress only needed a simple majority, as in only needing fifty-one percent of votes to be in favor of the bill, rather than a two-thirds supermajority, then Congress would be able to enact a much larger amount of legislation. In 2016, there was a prime example of congressional gridlock. Senate Democrats blocked a bill that was intended to fight the Zika virus, an infection that can cause birth defects in pregnant women, multiple times. According to the New York Times, the reason they blocked the bill was because they wanted Republicans to â€Å"drop an effort to block Planned Parenthood from receiving money to combat the mosquito-borne disease† (Huetteman and Tavernise). Historically, Republicans have typically gone against Planned Parenthood, a reproductive health care provider, while Democrats have routinely supported the organization. Since the organization would not receive money to combat the disease, which although typically transmitted via mosquito bite can also be transmitted through sexual activity, Democrats simply refused to pass the bill. TheShow MoreRelatedCriminal Jurisdiction in Indian Country Essay1372 Words   |  6 PagesCountry Tribal nations enjoy a unique legal position in the United States attributable to their sovereign status with built in powers of self-government. They also enjoy a special relationship with the federal government. In turn, this status and relationship has consequences for tribes and their members; for the states and their citizens; and the federal government. This paper will explore the significance of tribal sovereignty, the tribal-federal trust relationship, and their impact on criminal jurisdictionRead MoreThe Constitution Of The United States756 Words   |  4 Pagesthe U.S. Constitution: The federal system of government of the United States is based on its constitution. 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Federalism is the best form of government forRead MoreGovernment Power and Authorities1111 Words   |  5 Pages#1. (Chapter 2) Define Federalism and Separation of Powers, Identify the Major Sources of State and Federal authorities explicit to the Constitution, and explain why the division of powers architecture was important to the Framers. Federalism is the division of Governmental powers and authorities between the State and Federal Governments. Separation of Powers is not actually labeled or defined within the constitution. However, the Framers of the constitution found â€Å"to avoid tyranny, a separationRead MoreDemocracy Vs American Democracy973 Words   |  4 Pageseveryone is born equal. People not only have power in democracy but also have a responsibility to the society. In addition, democracy relates with Constitutions and election. There are a lot of democracy societies except the United States. 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Though the clause 1, the first power given to congress by the Constitution is the power to tax, and Congress also has the power to levy tariffs but it’s not allowed to charge more for imports into one state than into another. Then congress control the nation’s Finance and it’s make it has enough power to effect the politic. In the clause 2, congress are able to borrow money on the credit of the United State. It’s does offer any politic power to use , but its help the congress expansion

The Jewish People Of My Heritage - 1678 Words

When choosing subjects for this Essay one must look at the personal importance of historical events and choose carefully to embody the choices being considered. Within the subjects that I have chosen for this Essay I am embarking to express my individual opinions and views on the following subjects. We will be going over the seedling of gender equality, the faith of the Jewish people of my heritage, the Greeks impact on architecture and design, the council that made a religion from a man, and lastly a Queen that inspires me to never give up. I want to address firstly one of great significance not only to myself but to women worldwide. It is on the importance concerning equal rights we as women have today thanks to Hatshepsut. Her impact†¦show more content†¦I Jehovah your God will curse all who threaten you and bless the people who are good to you. 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Financial Analysis of Blackmores-Free-Samples-Myassignmenthelp.com

Question: Write a Report on Financial Analysis of Balckmores Ltd. Answer: Introduction The analysis of the financial statements of a company provides evaluation of the companys profitability, liquidity, solvency, and efficiency which are four crucial aspects of the business (Gibson, 2012). This analysis has impact on the investors decision, lenders decisions and the governments revenue policies. In this context, this report has been prepared to provide financial performance analysis of Blackmores for the year 2015. Overview of Blackmores Blackmore limited is listed on the Australian Stock Exchange having headquarters in Australia. The company was incorporated way back in 1930 and since then it has grown magnificently standing with $471.62 million revenues in 2015 (Blackmore Limited, 2015). Blackmore operates in the consumer goods industry with the main products being produced for human and animal healthcare. The companys mission is to expand the business operations outside Australia and increase its reach to a large part of population. For the achievement of the mission, the company is working with the strategy of delivering quality products. The focus of the company is on improving the quality of products, which will push the demand upside. Further, the company is also considering expanding the business to the Asian countries namely China and Malaysia (Blackmore Limited, 2015). The company is running with the goal of satisfying the customers to the hundred percent. It believes that customer satisfaction is necessary for the achievement of the companys mission and vision. Financial Analysis of Blackmores In order to analyze the financial performance, it is crucial to extract the information from various sources which mainly comprise the financial statements, annual report, and boards report. The financial statements of a company comprise of three main components such as income statement, balance sheet, and the cash flow statement. The different piece of information is provided by these different components of the financial statements. Further, the companies listed on the stock exchange are required to prepare the annual reports that contain essential information about the companys business. The boards report provides information about the companys future plans and prospects. The information collected from the above discussed resources is analyzed by applying the financial evaluation tools. The ratio analysis is the most commonly used financial evaluation tool (Tracy, 2012). However, the other evaluation tools such as vertical analysis and horizontal analysis are also used in assessing the financial performance of a company. The ratio analysis covers all crucial aspects of the business such as profitability, liquidity, solvency, and efficiency. The ratios not only provide analysis into the trend but these also facilitates the comparison of the company with its peers (Tracy, 2012). The horizontal analysis on the financial statements of Blackmores Limited is presented in the appendix-1. Figure 1: Revenue growth of Blackmores It is depicted from the chart shown above that the revenues of the company has grown significantly in the year 2015 as compared to 2013. The revenues of 2015 are up by 44.34% as compared to the year 2013 (appendix-1). The primary reason for increase in the revenues over the two years appears to be the expansion that company has carried out. Figure 2: Growth in Net Profit of Blackmores Further, there could be observed a huge improvement in the net profits over two years time period. The amount of net profit increased from $25 million in 2013 to $47 million in 2015 registering an increase of 88%. Further, the gross profit was also seen been to be increasing by 47.25% (Appnedix-1). The positive growth in the gross profit and net profit is not only the result of increased revenues but the reduced costs and expenses have also contributed in that. As regards financial position, the total assets of the company have increased by 26.84% over the period from 2013 to 2015. Further, the total liabilities increased by 20.30% (Appendix-1). It could be observed that increase in total liabilities has been more than the increase in total assets which depicts improvements in the net worth. The improvement in the net worth indicates good solvency condition of the company. However, the company has been less concentrated on its liquidity position. The increase in current liabilities has been more than the increase in current assets indicating deterioration in the liquidity (Tracy, 2012). Further, the financial performance and position of Blackmores Limited has been analyzed in detail employing the ratio analysis. The financial performance of the company has improved as depicted from the net profit margin, gross profit margin, and return on equity. The net margin increased from 7.65% in 2013 to 9.96% in 2015. The gross margin increased from 66.67% in 2013 to 68.01% in 2015. The improvements in the net margin and gross margin depicts that the company has been able to save costs and expenses over the period. Further, the return on equity has increased from 25.51% in 2013 to 35.34% in 2015 (Appendix-2). The increase in the return on equity shows that the company has been able to provide good return to its investors. Though the financial performance of the company has improved but the liquidity has gone weaker over the period. The decrease in the current ratio shows deterioration in the liquidity position. The current ratio has reduced from 2.76 times in 2013 to 1.63 times in 2015 (Appendix-2). Further, the debt ratio has reduced from 1.36 times in 2013 to 1.20 times in 2015. The reduction in debt ratio shows improvement in the solvency position (Tracy, 2012). The assets turnover ratio has increased from 1.42 times in 2013 to 1.61 times in 2015 which indicates that the management has been efficient in utilizing the resources. Further, the inventory turnover ratio has also increased from 8.18 times to 12.10 times (Appendix-2). However, the analysis of receivables days shows that the company has been liberal on its credit policy. The receivables days increased from 71 days in 2013 to 83 days in 2015. As regards market performance, the PE ratio and dividend payout ratio both have decreased over the period from 2013 to 2015. The PE ratio of the company was 16.77 times in 2013 which decreased to 14.29 times in 2015. The decrease in PE ratio indicates adverse performance of the stock in market. Further, the dividend payout ratio has also decreased from 85.90% in 2013 to 75% in 2015. Limitations of Ratio Analysis The ratio analysis is a highly useful tool being applied in analyzing the financial performance of a company but there are certain limitations that the analyst should take into accounting (Grier, 2007). The first limitation of the ratio analysis is the use of historical cost in the preparation of the financial statements. The financial statements are prepared according the provisions financial reporting framework which requires the use of historical cost. The use of historical cost limits the use of ratios for analyzing what has happened in past. The ratio analysis does not provide a view of future. Further, the data used in the ratio analysis comes from the financial statements which are prepared using different policies and methods. The accounting rules permit the use of different accounting methods which could lead differences in the accounting figures of two companies. Therefore, the comparison based on the ratios would become less effective in such a case. Apart from that the ra tio analysis does not cover other aspects of the business such as quality improvement, customer satisfaction and employee satisfaction (Grier, 2007). Information in the Annual Report and its Use It is the requirements of the legal provisions for the listed public companies to prepare and submit the annual report to the Australian Securities and Investment Commission. Therefore, listed companies prepare the annual report each year (Friedlob Welton, 2008). Generally, the content of the annual report is divided into three major parts such as business overview, directors report, and auditors report. The business overview section provides summary of the financial performance over the period of 3 to 5 years. This information is useful to have a quick look on the companys financial worth from the investors perspective. Further, the directors report contains information on the companys current and future prospects. The commitment of management for the future expansion and the strategic direction of the company could be observed from the directors report. The auditors report section covers the opinion of the auditor on financial statements of the company and the certified extract of financial statements. This section of the annual report provides the most important information for the use of all the stakeholders. The companys income statement, balance sheet, and cash flow statement are presented under this section, which provide the information required for the financial analysis. Further, the annual report also provides information on the corporate social responsibility of the company (Ehrhardt Brigham, 2016). Conclusion From the discussion carried out in this report, it can be concluded that the financial statements of the company contains the useful information required for financial analysis of the business. Further, the financial evaluation tools such as ratio analysis, horizontal analysis, and vertical analysis are applied to evaluate the financial performance of the company. References Annual Report of Blackmores. (2013). Retrieved August 18, 2017 from https://www.blackmores.com.au/about-us/investor-centre/annual-and-half-year-reports Annual Report of Blackmores. (2015). Retrieved August 18, 2017 from https://flipflashpages.uniflip.com/2/41140/355972/pub/document.pdf Ehrhardt, M.C. Brigham, E.F. (2016). Corporate Finance: A Focused Approach. Cengage Learning. Friedlob, G.T. Welton, R.E. 2008. Keys to Reading an Annual Report. Barron's Educational Series. Gibson, H.C. (2012). Financial reporting and analysis. Cengage Learning. Grier, W.A. (2007). Credit Analysis of Financial Institutions. Euromoney Books. Tracy, A. 2012. Ratio Analysis Fundamentals: How 17 Financial Ratios Can Allow You to Analyse Any Business on the Planet. RatioAnalysis.net