Whole Foods Ratio Essay Example for Free

Whole Foods Ratio Essay Kroger and Whole Foods are the two giants in the grocery industry; however, their capital structure and financial measures paint vastly different pictures. The liquidity ratios, which measure short term solvency of the company, were calculated for both companies. The current ratio for Kroger was calculated to be .76 compared to a current ratio for Whole Foods of 1.60. At a glance, Whole Foods is more able to pay their short term debt obligations compared to Kroger. In the same vein, Whole Foods has a much higher quick ratio at 1. 20 compared to .25 for Kroger. The capital structure of the two companies is the main reason for the distinct differences in the liquidity ratios. Kroger has financed the company’s expansions with debt; whereas, Whole Foods has financed their expansions with equity. One of the reasons why Whole Foods’ quick ratio is higher than Kroger’s quick ratio is due to inventory management. Whole Foods is an industry leader at inventory management. Whole Foods inventory consists of two-thirds perishable foods, which requires management to have outstanding inventory management to be profitable. Due to the outstanding inventory management of Whole Foods, the quick ratio for the company is higher compared to the much larger Kroger. Activity ratios are a measure of a company’s asset management. When comparing Kroger to Whole Foods, Kroger has a higher total asset turnover and fixed asset turnover compared to Whole Foods. In fact, Kroger is the industry leader in asset turnover consistently having the highest asset turnover ratios in the industry. The reason for Kroger’s high asset management ratios for total asset turnover and fixed asset turnover is due to sales. Sales are calculated into each ratio. By generating massive sales, Kroger is able to complete with slim profit margins due to exploiting economies of scale. Whole Foods dominates Kroger with two of the activity ratios: inventory turnover and days sales in inventory. Inventory turnover for Whole Foods is 19.84 times per year compared to 14.45 times per year for Kroger. Days sales in inventory for Whole Foods is 18.39 compared to 25.24 for Kroger. The catalyst for Whole Foods superior performance in inventory turnover and days sales in inventory is due to three reasons: efficient inventory management, high traffic in stores, and the nature of the organic market. Due to the nature of the organic market, Whole Foods has had to become extremely efficient as inventory management. The organic market is characterized by: fresh fruits and vegetables, inventory mix that is more perishable than traditional grocery stores, and shorter shelf life of products. Because the organic market is dominated by fresh foods as opposed to pre-packaged foods, Whole Foods customers are more likely to visit the grocery store multiple times per week compared to Kroger customers. Due to this, Whole Foods is more able to control inventory and generate higher inventory turnover compared to Kroger. An analysis of the leverage ratios of Whole Foods and Kroger illustrates the impact of a company’s capital structure on leverage ratios. Whole Foods had a lower Debt Ratio (.282), Long Term Debt Ratio (.0147) and Long-term Debt to Equity Ratio (.01) compared to Kroger, which had a Debt Ratio of .83, Long Term Debt Ratio of .41, and Long-term Deb to Equity Ratio of .01. The reason for Whole Foods having substantially lower leverage ratios is due to the capital structure of Whole Foods. Whole Foods capital structure consists of little to no debt. At the present time, Whole Foods’ capital structure is made up of 99.3% equity and .7% debt. In contrast, Kroger’s capital structure consists of 57.3% debt and 42.7% equity. By having little to no debt, Whole Foods is able to maintain lower leverage ratio numbers compared to Kroger, which is more dependent on debt to fund expansion. The corporate strategies of Whole Foods and Kroger make a tremendous impact on the profitability ratios. Whole Foods strategy involves opening high-end grocery stores in upscale locations, offering organics foods and specialty items, providing a more enjoyable shopping experience for shoppers, and selling more expensive grocery items than traditional grocery stores. By comparison, Kroger’s strategy is to offer price reduction on grocery items, compete based on price which reduces profit margins, and offer a high-end shopping experience with low prices on staples. Due to the strategies of both companies, the profitability ratios are affected. By competing on price, Kroger has lower net income and higher sales. Lower net income and higher sales shrinks profit margins and gross margins. On the other hand, Whole Foods specialty food items are priced at a premium; therefore, net income is larger compared to sales. A larger net income results in a higher profit margin and higher gross margin. The corporate capital structure factors into two of the profitability ratios for Whole Foods and Kroger. Due to having a capital structure that is essentially all equity, Whole Foods has much lower return on equity than Kroger, which has a capital structure that is a mixture of debt and equity. The diversified capital structure of Kroger accounts for the higher Return on Equity compared to Whole Foods. The Return on Invested Capital is the same for Whole Foods and Kroger at 13% for each company. The Return on Invested Capital takes into consideration both debt and equity, which allows for a more accurate comparison of the two companies. Many of the ratios for Whole Foods and Kroger have been affected by the capital structure of the two companies. By taking into consideration by side of the capital structure, debt and equity, the two companies have a return on invested capital that is essentially the same.

Nursing Care Plan for Asthma Management

Nursing Care Plan for Asthma Management Implement and monitor using nursing care for clients with chronic health problems PART A Asthma is a chronic disease of the airways. Asthma causes the muscles in the airways to tighten and the lining of the airway becomes swollen and inflamed, producing sticky mucous. These changes cause the airways to become narrow, making it difficult to breathe. This may lead to wheezing, shortness of breath and coughing. Most people with asthma only have symptoms when they inhale a ‘trigger’ such as pollen, exercise without the right preparation, or if they catch a cold or flu. The triggers and causes for asthma symptoms vary for different people. Some common triggers are: Allergy triggers such as house dust mites, pollens, pets and moulds, wood dust, chemicals Family history of asthma Upper respiratory tract infections Hay fever or eczema Cigarette smoke Viral infections – for example, colds and flu Cold air or changes in the weather Some medicines Exercise Foods to which the child is allergic Typical asthma symptoms include: Coughing Tight feeling in the chest Wheezing – whistling noise when breathing Shortness of breath Struggling to breathe During an asthma attack, people often experience difficulty breathing. This occurs because persons’ airways get swollen and narrower and it becomes a lot harder for air to get in and out of the lungs. Sometimes the swollen airways produce extra mucus, which may clog up the airways of your lungs which makes it even more difficult to breath. It can feel like the person is breathing through a straw. A person with asthma may also wheeze (a whistling sound when he or she Asthma can take a psychological as well as a physical toll on a persons life. Factors that contribute to the psychological effects of asthma include the severity of the illness and the extent to which activities are limited by the disease, the quality of social and family support available, the age at which the disease began the persons knowledge about the illness and the sufferers coping style, skills and overall personality. For most people, it is uncomfortable to have feelings of being different from other family members, friends or classmates. In social situations, people with asthma may feel self-conscious about using an inhaler or having to be careful to avoid triggers that can set off an asthma attack. The desire to fit in can lead people with asthma to ignore their disease or fail to take care of it properly. This is the case with Jason as he prefers not to take his ventolin in front of his classmates as it makes him feel â€Å"different†. This is an issue as he suffers from frequent severe episodes of asthma which requires him to take his medicine appropriately otherwise his health will be jeopardize. Chronic asthma doesn’t just affect the person with the condition, it also affects their family. Major changes in schedules and priorities must be made to manage the family, work and the life of child which can cause great stress. Parents may struggle with taking time off to care for Jason when he is unwell or needs to attend one of his frequent medical appointments. His activities may be limited, and, in many cases, their families must change how they live to accommodate the child. As for Jason, his school and social inclusion may be restricted. He may feel excluded from their school friends if they cannot take part in games, sports and social activities. Because of his chronic illness, Jason will feel different than other children which have caused him to not take his ventolin. If the chronic asthma is not managed properly, Jason’s quality of life will be impacted. The condition can lead to fatigue, underperformance or absence from school due to medical appointments or hospitalisation, psychological problems, including stress, anxiety and depression. PART B Nursing Care Plan (Diagnosis, Planning, Intervention) Diagnoses Goals/Expected Outcomes Intervention Ineffective airway clearance related to airway spasm, secretion retention, amount of mucus. The patient is able to demonstrate deep coughing to assist in clearing the airway. The patient’s airway is patent and free of secretions, as evidenced by clear lung sounds, and ability to effectively cough up secretions after treatments and deep breaths teachings. Patient will verbalize understanding that allergens like dust, fumes, animal fur, pollen, and extremes oftemperature and humidity are irritants or factors that can contribute to ineffective airway clearance and should be avoided 1. Airway management by freeing the airway through suction, monitoring the chest wall retraction and respiratory rate. 2. Listen to lung sounds monitor oxygen delivery. 3. Assess colour, consistency and amount of sputum. 4. Encourage deep coughing/breathing 5. Educate client on the different factors that can trigger that can cause asthma attacks Ineffective breathing pattern related to chest wall distention, and fatigue due to increased work of breathing. Demonstrates effective coughing and clear breath sounds; is free of cyanosis and dyspnoea. Patients breathing pattern is maintained as evidenced by: eupnoea, normal skin colour, and regular respiratory rate/pattern. Patient will be able to verbalize the understanding of appropriate measures to maintain a patent airway at all times by discharge. 1. Monitor the frequency, rhythm and depth of breathing. 2. Encourage deep coughing/breathing 3. Position the clients chest semi-Fowler position. 4. Distract people from thinking about the state of anxiety and teach how to breathe effectively. 5. Reassure the client and give support when dyspnoea. Activity intolerance Patient will demonstrate skill in conserving energy while carrying out activities of daily living (ADLs). Patient will have no shortness of breath, weakness and fatigue on exertion. Report/demonstrate a measurable increase in tolerance to activity 1. Energy management by determining the causes of fatigue, monitoring respiratory (respiration, dyspnoea, pallor) 2. Monitor response of breathing during activity; assess abnormal response in respiration, blood pressure, pulse. 3. Evaluate patient’s response to activity. 4.Help clients choose the activities that can be done 5. Explain importance of rest in treatment plan and necessity for balancing activities with rest. d) Evaluation Ineffective airway clearance related to airway spasm, secretion retention, amount of mucus Once all nursing intervention actions have taken place, the nurse completes an evaluation to determine of the goals for patient wellness have been met. Goals/Expected Outcomes Evaluation The patient’s airway is patent and free of secretions, as evidenced by clear lung sounds, and ability to effectively cough up secretions after treatments and deep breaths teachings. You will need to access the airway manually and note any obstructions. If patient requires suction, re-access the airway and listen to lung sounds to see whether it is clear or not. Note any breathing sounds such as wheezing as this could indicate an obstruction. You will also need to monitor the chest wall retraction and respiratory rate. Assess and evaluate changes in vital signs and temperature routinely as per require. Tachycardia and hypertension may be related to increased work of breathing. Fever may develop in response to retained secretions/atelectasis. Note presence of sputum; assess quality, colour, amount, odour, and consistency. May be a result of infection, bronchitis, chronic smoking, and others. A sign of infection is discoloured sputum (no longer clear or white); an odour may be present. The patient is able to demonstrate deep coughing to assist in clearing the airway. Assess cough for effectiveness and productivity note the technique and the position of the patient. Patient should be sitting up right to promote full expansion of the thorax. Consider possible causes for ineffective cough: respiratory muscle fatigue, severe bronchospasm, thick secretions, and others. Patient will verbalize understanding that allergens like dust, fumes, animal fur, pollen, and extremes oftemperature and humidity are irritants or factors that can contribute to ineffective airway clearance and should be avoided Ask the patient to provide examples of allergens that can irritate the airways and factors that can contribute to ineffective airway clearance. If the patient is unable to state the factors, the nurse will need to educate and provide appropriate information. Patient education will vary depending on the information stated as well as the patients cognitive level. Client Education Asthma self-management education is essential to the control of asthma and should be encouraged to all patients to take responsibility for his or her own care. If asthma symptoms are controlled, the patient should have fewer exacerbations, a higher quality of life, lower costs, slower progression of airway from inflammation, less morbidity, and lower risk of death from asthma. Patient asthma education can also improve beyond symptom control, such as patient knowledge about asthma and patient satisfaction and feeling of self-control. Other benefits include reduced school absences or work days, fewer exacerbations, restrictions on activities, and emergency-department visits. The burden of living with asthma can also result in depression and anxiety for the patient and/or family, and these psychological changes can compromise asthma control. Children will asthma are likely to feel embarrassed of their condition and may suffer low self-esteem. If the parent’s stress, social isolation, or anxiety increases, the likelihood of poor asthma control in the child increases. However with proper education, psychological factors such as low self-esteem, isolation and anxiety can also be managed. Parents can help an asthmatic child avoid embarrassment by asking the school teacher and/or counsellor to support and encourage the child. Having a school nurse, teacher or outside educator talk to the students in the class about asthma can also be quite helpful. The more informed the children are about the illness, the less likely they will be to tease a child with asthma. One other way for people with asthma to feel less anxious is to educate others about it. They can empower themselves by becoming an expert in the illness. When they share information with family members, friends, fellow students and co-workers, everyone benefits and becomes more understanding about what its like to live with asthma. Community Resources available Asthma Australia Asthma Australia and member Foundations deliver high quality support to people with asthma and their careers. They offer support, training and resources to the primary health care sector and when treatment is required they ensure patients and their careers have the skills, information and power to be actively engaged in the decision making process. http://www.asthmaaustralia.org.au/Children_and_asthma.aspx National Asthma Council Australia To improve the quality of life and health outcomes of people with asthma and their careers, reduce the social and economic impact of asthma on the community and reduce the prevalence of asthma in the Australian community http://www.nationalasthma.org.au/ The Asthma Foundation of Victoria (Support Group) Provide services to help people manage their Asthma and provide the whole Victorian community with an excellent service based on asthma advice, information and programs http://www.asthma.org.au/ The Australian Lung Foundation (Victorian Support Groups) To provide caring, support and information for those with lung disease/s and for their careers and families. http://www.lungnet.com.au/

Amendments :: essays research papers

Amendment I (1791) Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the government for a redress of grievances. Amendment II (1791) A well regulated militia, being necessary to the security of a free state, the right of the people to keep and bear arms, shall not be infringed. Amendment III (1791) No soldier shall, in time of peace be quartered in any house, without the consent of the owner, nor in time of war, but in a manner to be prescribed by law. Amendment IV (1791) The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no warrants shall issue, but upon probable cause, supported by oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized. Amendment V (1791) No person shall be held to answer for a capital, or otherwise infamous crime, unless on a presentment or indictment of a grand jury, except in cases arising in the land or naval forces, or in the militia, when in actual service in time of war or public danger; nor shall any person be subject for the same offense to be twice put in jeopardy of life or limb; nor shall be compelled in any criminal case to be a witness against himself, nor be deprived of life, liberty, or property, without due process of law; nor shall private property be taken for public use, without just compensation. Amendment VI (1791) In all criminal prosecutions, the accused shall enjoy the right to a speedy and public trial, by an impartial jury of the state and district wherein the crime shall have been committed, which district shall have been previously ascertained by law, and to be informed of the nature and cause of the accusation; to be confronted with the witnesses against him; to have compulsory process for obtaining witnesses in his favor, and to have the assistance of counsel for his defense. Amendment VII (1791) In suits at common law, where the value in controversy shall exceed twenty dollars, the right of trial by jury shall be preserved, and no fact tried by a jury, shall be otherwise reexamined in any court of the United States, than according to the rules of the common law.

Life is Calling: How Far Will You Go? :: Peace Core Essays

Life is Calling: How Far Will You Go? There are many organizations today that help great causes and one in particular that I find most imperative. The Peace Core is an organization whose foundation is set on volunteers who dedicate two years or more to a cause they find worthy of their time and energy. The amount of aid and support the Peace Core has given to numerous other countries is overwhelming. The number of countries served and how many people have benefited are just a couple of the notable statistics the Peace Core has achieved. Besides these statistics the Peace Core has something else to offer, inspiration. The Peace Core inspires. Helping others, taking a risk, going somewhere new, experiencing something hands-on are characteristics of the Peace Core that are never left unsaid. Unlike other organizations where money is donated and occasional fundraisers are held, the Peace Core offers a personal experience. The stories and memories will never be lost or forgotten like twenty dollars easily can, wh en it is handed over without distinction to some other organization. There are three websites that portray the values and influential qualities of the Peace Core and I encourage people to explore them here and discover the goals and characteristics of the Peace Core that humanize our lives. In 1961 John F. Kennedy challenged the students of the University of Michigan to live and work in a foreign developing country to help bring peace and education. The challenge that Kennedy proposed, inspired the organization known as the Peace Core to develop. The Peace Core was officially established on the first of March in 1961. Today, the Peace Core has gone global and is recognized for its accomplishments in AIDS/HIV education, technological and business development, and restoring the environment. The principle of the Peace Core is to bring world peace and friendship between countries. The Peace Core is solely made up of volunteers to further display that the Peace Core is not money oriented but goal oriented focusing on bringing education and happiness to people and countries that need it. The Peace Core is such a huge organization and is the subject of countless websites.

We Have the Right to Choose Euthanasia :: Assisted Suicide

We Have the Right to Choose Euthanasia Euthanasia is the term for opting to die under circumstances, which lead to it being a gentle and easy death. Euthanasia should be an option for the suffering patient, although certain conditions and laws should be implemented on this issue so that both for and against arguments are considered. My opinion leans toward euthanasia being legal although I can understand the critical issues in relation to this practice that cause conflict within the community. The decision for life is entirely up to the suffering individual. Only under a qualified psychiatrist should there be any influence on an individuals ability to make that decision. Reasons behind questioning the patient s ability to make this decision should relate to their mental or physical status. The psychiatrist s choice should be in the best interests of the patient after considering their health. In many circumstances, euthanasia should be seen as understandable and humane, especially if a patient has a life threatening disease such as cancer or Aids. The following state the current laws for euthanasia in the Northern Territory but only recently these laws have been overturned by the Commonwealth government. These laws include; (a) A patient had to make a request, (b) Cooling off period, (c) 3 independent doctors had to agree being: (1) patient s doctor, (2) psychiatrist, if not suffering from any mental disease, (3) Specialist in the area of disease suffered by the patient e.g.: oncologist (cancer specialist), neurologist (nerve specialist being able to deal with paralysis). The laws determining the act of euthanasia must not be open to abuse, they must be precise and sensitive to the community issues but also be unbiase to the individual. If a patient is not seen to recover at any stage and, after all treatment possible, still remains incurable, then they should have the choice of euthanasia. Euthanasia would be a blessing to the critically ill patients and their families. However, under the above conditions I still can see where much abuse could occur resulting in euthanasia being seen as inhumane. If a patient who was depressed due to a feeling of pressure from home/friends/family the individual s choice for euthanasia would not be rational because there are treatments available to help deal with depression such as regular visits to a psychiatrist or the anti-depressants available from a medical practitioner. People must consider that euthanasia must be reasoned and not used as a temporary pain relief of something easily cured, but still what must be considered is what influence their can be on an individuals choice, example; pressure from family or feeling a burden.

Case Study of P&G (Marketing Issues)

| Case 5: P&G | | ————————————————- Company Background Porter and Gamble (P&G), founded in 1837, is one of the biggest consumer goods company over the world. P&G sells shampoos, baby care products, medicine and food etc. It not only diversified the product range but also the product width. Therefore, P&G has several brands under one single category but aimed with different customer segments. P&G is also famous for its innovative and customer-oriented approaches. For example, it designed one kind of shampoo which is suitable for Japanese.With the competitive advantages above, P&G was developing with an appealing growth rate and became one of the top 500 companies around the world. ————————————————- Why entered â€Å"$2 a day† market segment? In the past, P&G concentrated on medium and premium market segments. From the case, it was mentioned that P&G was too big to maintain a considerable growth rate within its existing target markets. It had to enter the bottom of pyramid, the 70% untouchable potential customers.Therefore, P&G targeted Chinese low end markets. In other words, P&G wanted to absorb Chinese living in countryside or second tier cities who earned around $2 per day. ————————————————- Marketing issues Following P&G customer-oriented traditions, the worldwide organization also put many efforts on the new target customers. It developed a series of marketing strategies as summarized. * Customer-oriented research P&G send employees to live in the rural areas in order to learn about the actual living style of the residents.After that, P&G found that Chinese living in countryside concerned more about the functions and the price level of the products. Besides, P&G still had more challenges to face. Firstly, the distribution channels were dispersed and small in size. Secondly, most people in the rural areas even did not know how to use shampoo correctly since they did not have chance to access those modern consumer goods. Moreover, P&G had to spend time on building mutual trust relationship with Chinese local parties as Chinese culture highly emphasized the importance of â€Å"Guanxi†.To attack all these challenges, P&G changed the method of packaging and developed â€Å"road shows† instead of its traditions TV advertisements to promote. * Packaging and prices of the products Since the new target customers only earned around $2 a day, they could not afford the normal price of its consumer goods. To solve this problem, P&G modified the packages to be used only for once in order to make the price of the products affordable for the new potential customers. * Road Shows P&G used its own prom otion teams to penetrate the rural areas.It had its own transportation team which decorated with its posters so that people could see the advertisements whenever the cars passed by the villages. Besides, P&G held many activities which attract people to know more about the products. In the activities, the promoters showed how to use the products to the residents. In addition, free samples would be distributed in order to attract the residents to try the products. It seemed that the marketing strategies were simple to implement but indeed, it spent P&G several years before it gained significant market shares in the new market segments. ———————————————— ————————————————- Strengths of the marketing strategies P&G was successfully using the localized strategies as wel l as customer-oriented approach. In my opinion, as the purchasing power of the bottom of pyramid was low, what they need was purely the basic functions of the products. Therefore, the company must learn the new target customers very well. The company hired many local employees who definitely understand the environment and living styles.Moreover, such strategies could make its promotion going deeper in the markets. Thought the number of audiences of every road show is limited, those who actual attended would get free samples. Then, they would tell their friends or relativities about how useful the products are. The effect of word-of-mouth would occur. ————————————————- Problems of the marketing strategies Everything has its down side. The marketing strategies P&G used were largely required time and resources. Such high investment was at risk.On the other hand, since P&G had a well-known image of premium class targeted, entering the low-end markets may lead confusion to its existing customers. In other words, there may lead some losses on original area of business. ————————————————- Recommendations Although in the rural area, residents earned just around $2 a day. P&G should not continue on the same strategy to them. The economy of China is growing with a high rate. Therefore, people living in countryside are expected to earn much more than current situation.The purchasing power of these customers should increase considerably in the near future. With the help of R&D center in Beijing, I suggest that P&G should start to invent some products which can fit for the change of the targeted customers. On the other hand, to avoid the confusion of brand image, I suggest P&G to launch another sub-brand names which include all the product categories aim ed at this market segments. (People earned $2 a day) Differentiated positioning product should have different brand names so that

What Can I Do to Make This Country a Better Place to Live in?

As A National Discipline Awardee, What Can I Do To Make This Country A Better Place To Live In? Is our country still a better place to live in? If we will to analyze the situations now, there were many incidents that took place in our country. Our country suffers from addictions, poverty, corruption, injustices, murders, prostitutions, terrorism, environmental abuses and others. Amidst the perceived problems, we are still optimistic for our country. We still hope for the best.I am very fortunate to be one of the nominees for the National Discipline Award. I am accepting the challenges to be a model for everyone, to be courageous and faithful to the teachings of God. I still believed that there is always sunshine after the rain. I want to be the bearers of truth and light to my fellow Louiseans. To make our country a better place to live in is hard for a teenager like me. But I can in my simple ways like encouraging my fellow youth to be cooperative, to be generous in sharing their ta lents, time and possessions.I will also be responsible with my duties, being a good steward of God's creation and I will inspire others to value education and encourage them to help their neighbors. I think and I truly believe that: â€Å"A journey of a thousand mile must begin with a single step. † Let's join hands to make our country a better place to live in. If everyone joins in a simple act, big wonders can happen! And more so, Philippines would be a better place to live in. Now, therefore, before we can change the world, it will begin first with our innermost being. Rachelle Marian B. Barrios