What You Dont Know About Sat Essay Writing Test Samples

What You Don't Know About Sat Essay Writing Test Samples The Benefits of Sat Essay Writing Test Samples What's more, you should connect each paragraph to one another through effective transitions. Whenever you begin, take note of the time and provide yourself benchmarks and limits. The conclusion is weak, and there's too little creative approachthis is a little predictable. The details in the 2nd and 3rd body paragraphs are less excellent as in the very first, but they're indicated. Evidently, if you can't write this up to the necessary standard, you should seek out qualified aid. Ensure you allocate appropriate amounts of time for each one of the actions you will need to take to compose the essay 50 minutes may look like a lengthy time, but it goes by awfully quick with all the situations you have to do. They're educated and friendly persons who will gladly assist you in any matter linked to using our expert services. By the minute you are taking the test, you'll be bett er than another student who didn't take time to examine samples. As with the remainder of the test, preparation is the secret to performing well. It doesn't make a difference to us, whether you're too busy on the job concentrating on a passion undertaking, or simply tired of a seemingly infinite stream of assignments. No longer will you need to argue a point utilizing contrived examples from either history or your own personal life. In real life, there are lots of techniques to support a thesis, based on the subject. What Sat Essay Writing Test Samples Is - and What it Is Not It's possible to write your essay and submit it to us so we'll proofread it and inform you if any errors occur. There's always something to hold up your essay case. Whether you need to generate a paper of special flawlessness, just purchase an essay here and our writers will provide help. Just like any essay, it's crucial not to ramble and adhere to the vital points. You're given 50 minutes to finish the essay. Introducing Sat Essay Writing Test Samples You're convincing your reader or audience your point of view is easily the most correct and valid one. Apparently, you don't wish to babble, but I mean write about just 1 subject at one time. Frequently the question is going to be a yes or no kind of answer permitting you to compose a very simple essay in a limited quantity of time. Make certain you are answering the true question and not going off-course. Rumors, Lies and Sat Essay Writing Test Samples There are many suggestions that can help in the writing of a good SAT test essays. Taking sample questions is a superb approach to get ready for your SAT exam. One of the greatest tips for writing SAT essay answers is to showcase your v ocabulary. The free SAT Writing practice test is specially designed to make certain that the test-taker is knowledgeable about the SAT and has the ability to understand what things to expect when now is the time to take the Writing part of the SAT. To the dismay of several students, the most up-to-date SAT exam contains an essay section. The SAT Essay is quite a brief assignment. The SAT Writing and Language Test asks you to be an editor and improve passages which were written particularly for the testand which include deliberate errors. Everybody wants to understand how to find the highest SAT score possible. The introduction paragraph introduces the reader to what you will be speaking about and enables you to prepare the structure for the remaining portion of the essay. When you are prepared to compose your very first practice essay, be certain you comprehend the passage and the basis of the author's argument not only the topic and your position on it. You are able to write your topic and we'll teach you which arguments and examples you'll be able to choose and to what you need to pay attention whilst writing essays of a specific type. Vivid language can help you put readers in your shoes to draw all of them into passa ges, but you need to use it in moderation to produce your essay subject more interesting or engaging. The Sat Essay Writing Test Samples Game You'll ideally need to compose two or three practice essays before you sit for the actual thing. Once you get your scores, utilize the Noodle college search to find out what schools fall in your range. Reflecting this change, students might have to do far more reading before they start to write. This enables students to prepare smarter, to concentrate on the areas they will need to, and to track their progress with time. The War Against Sat Essay Writing Test Samples Writing, on the flip side, is quite different. Graders just have a couple of minutes to read through your essay so that you have to do anything it requires to grab their attention. Students lead busy lives and frequently forget about a coming deadline.

Comparing The And The Odyssey - 998 Words

2. The Illiad and the Odyssey were so important to the Greeks because they were great works of literature and contained information of past events’, much like a bible or history book. It shaped their culture and what it meant to be a human being. The events of the Illiad and the Odyssey have been reflected in plays in ancient Greece and in the attitudes of many Greeks on what it meant to be a hero at that time. 3. The city-states of Ancient Greece were organized like tiny independent countries. One man, and a council of aristocrats ruled each state. Citizens were encouraged to develop their person by attending the gym, theater, and the agora. Most inhabitants were none-citizens such as women, slaves, and foreigners. The main†¦show more content†¦Even though this was viewed as a democracy, it wasn’t a true democracy because it left out 80% of the population, with their opinions and ideas left unheard. 5. The three main Greek philosophers were Socrates, Plato, and Aristotle. Socrates is remembered for how he taught than what he taught. He liked to appear ignorant by asking lots of questions and helped expand the minds of others. He pointed out faults in people’s thoughts and understanding of life and society. Plato was one of Socrates students and adopted his philosophy and style of debate. The teachings of Plato have influenced the religious beliefs of many and wrote a number of dialogues discussing every kind of philosophical idea. He believed in the pre-existence and immortality of the soul, holding that life is nothing more than the imprisonment of the soul in a body. Aristotle was Plato’s best students and went to become one of the highest paid philosophers in history. He disputed Plato s ideas and said there was no proof, and then created a philosophy based on the earth, rather than on the heavens. Some of his key ideas were that happiness is the goal of life. 6. The classical era shaped many remarkable cultural achievements for Ancient Greece. Athens introduced to the world a direct democracy. In the Persian War, Athens was able to rebuild their empire after Persia had burned their temples and buildings. During the classical period painters and sculptors paid close attention to accurately

Was Lord Capulet a Good Father free essay sample

In contrast to today’s modern world, a good father is one who not only cares, provides and loves but also prepares to make sure their children learn right from wrong in order for them to go out into the world and make their own decisions. You may be quick to judge that Lord Capulet was just as old fashioned as all of Shakespeare’s characters. However what if he could have been a little bit of both? Clearly Lord Capulet loved his daughter very much and even though he didn’t understand her love for Romeo Montague and took matters into his own hands, would that necessarily make him a bad father? Quite the contrary as a matter of fact. Capulet loves his daughter very much, you can tell through the way he speaks about her to Paris in Act 2 Scene 2. When Juliet tells her father that she does not wish to marry Paris, Lord Capulet becomes very hesistant and follows Juliet’s request for the time being only because he knew putting the pressures of forced commitment on his daughter wouldn’t make her happy and also he probably didn’t think Juliet was quite ready. We will write a custom essay sample on Was Lord Capulet a Good Father? or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Yes Juliet would have benefitted from marrying someone like Paris, he fit just within her family’s lifestyle, he was a relative to the prince and together they would be wealthy and Juliet would be protected for the rest of her life thanks to Lord Capulet and Paris. However with Juliet voicing her opinions very strongly about her feelings upon marrying Paris, it seemed as if Capulet thought Juliet was in the right mind set and trusted that Juliet’s decision was for the best. That trust is immediately taken back once Capulet discovers that Juliet has fallen inlove with Romeo Montague, the son of his enemy. In result of Juliet’s disloyalty to the Capulet’s he decides to take matters into his own hands and insists that Juliet and Paris get married. Clearly he’s under the impression that Juliet at this point is nothing but a disloyal trouble maker and Capulet believes that he knows better than his own daughter and maybe his decisions instead of her own will lead Juliet in the right direction. Parent’s today would call this damage control, when you see your child taking a fall into the deep end, if you love for that person and care for that person deeply then it is human nature that you will do anything in your power to save them. Capulet uses this tool by threatning Juliet with disinheritence if she chooses to disobey him, which in his eyes would maybe have Juliet reasses her current situation and look at everything she was putting as stake for Romeo and start looking at the big picture. Unfortunately that wasn’t the case. Juliet’s rebellion seemed almost shocking to Lord Capulet. For the first time in his life he saw his daughter as the enemy now. After everything he had done for Juliet by protecting, providing, loving and showing affection to her, this is how she returned the favor. Juliet’s actions were nothing to be proud of and the Lord felt if she were a true Capulet she would have put her family above all else instead of somone who she had just met. There is no worse feeling than when a loved one turns on another family member, nonetheless a child who had been taught right from wrong. The only thing Lord Capulet could be at fault for is not realizing Juliet is young and when you are taught what to do and what not to do the other side looks more entertaining and Juliet’s heart tended to steer towards what Capulet would call a downward path. Lord Capulet is the head of the household and the father of Juliet. He is very strict and wants total control of his daughter and expects her to obey him. However does that make him a bad father? Not necessarily, Lord Capulet being who he is creates the fatherly characteristics of protecting, providing, and making sure your children can grow up to make their own decisions, the only difference bewteen modern day and the days of Shakespeare is that if you watch your children fall into a path of making multiple mistakes, as a parent sometimes you have to step in invited or not to pick up the pieces.

Mountains Essays - Plate Tectonics, Volcanology, Igneous Petrology

Mountains I. INTRODUCTION A mountain is an elevated land mass usually higher than its surroundings. Some are isolated, but they usually appear in ranges(MsBs95W32). "A group of ranges closely related in form, origin, and alignment is a mountain system; an elongated group of systems is a chain; and a complex of ranges, systems, and chains continental in extent is a cordillera, zone, or belt."(MsBs95W32). Some mountains are remains of plateaus, mesas, and buttes, through erosion(Summerfield). Others are cones of volcanoes formed with igneous rock. Fault-block mountains occur where blocks of the earth's surface are raised relative to other neighboring blocks. Most of the great mountains are either fold mountains or complex structures formed by many different natural activities. The ultimate cause of mountain building is only theoretical and abstract. Although, the plate tectonics is the first reasonable theory, stating that the crust of the earth breaks into several parts that eventually collide with another. Where they collide, stresses cause deformation and uplift of the land, which forms folded and/or faulted mountain chains. The highest point on earth, Mt. Everest, is also believed to have been formed by folding when the Australian-Indian plate collided with the Eurasian plate. II.TABLE OF CONTENTS IINTRODUCTION IITABLE OF CONTENTS III.TYPES OF MOUNTAINS 1. VOLCANOES 2. FOLDING & FAULTING 3. RESIDUAL MOUNTAINS IV.VOLCANO FORMATION 1. TYPES & NOMENCLATURE 2. PROCESS 3. EXAMPLE V.FOLDING AND FAULTING 1. PROCESS 2. EXAMPLE VI.PLATEAUS TO MOUNTAINS 1. TYPE 2. EXAMPLE VII.CONCLUSION VIII.BIBLIOGRAPHY III.TYPES OF MOUNTAINS M ountains can be created in many different ways. Two very well-known and quite common ones are volcanic mountains and folded mountains. Other important ones include residual mountain formation in which a plateau is eroded away into a mountain. 1. Volcanoes Volcanoes are formed when the magma reserves underground erupts. Also There are many different types of eruptions that the Geologists have classified into, according to their location, style, and other features. These variations contribute to the different and distinct shapes of each volcanoes. 2. Folding & Faulting According to the Microsoft Office Bookshelf 1995, the earth is changing its shape constantly every year by a few centimeters. This caused the earth to move from one huge continent called Pangea to what it looks like now in almost 200 million years(30 Boehm). When the giant pieces of landmasses move around, they tend to bump into each other some day. When they collide, they create a fold, and if the fold gets too much pressure, it breaks and becomes a fault. Fold and Fault mountains are ubiquitous throughout the world. 3. Residual Mountains Due to the weathering, parts of the world change frequently, but slowly. This can also happen to a plateau. If a small plateau's edges are washed away by rain and wind, it forms a new mountain-like structure, which we call residual mountain, meaning that it became a mountain from the remainders of many erosions. VI.VOLCANO FORMATION V olcanoes are one of the "fastest of all the processes making the Earth's relief features"(quoted from 2 Scarth). While some eruptions are quick and powerful, others can be very slow and continue for over hundreds of thousands of years.(2 Scarth). Two thirds of the volcanoes can be found in the Pacific ring of fire(14 Scarth). Most others are usually submerged undersea, or makes up an island with cooled igneous rocks; Hawaii rises 9000m above the sea floor. Magma, which is what igneous rocks were to begin with, is formed from molten parts of asthenosphere(150-650km under ground) which is a part of the upper mantle(60-650km u.g.)(p20-21 Scarth). A. Types & Nomenclature The volcanoes are classified by its eruptive style and by the type of magma it ejects(32 Scarth). There is almost an infinite number of kinds of volcanoes possible, but most geologists divide them into four main groups: Hawaiian, Vulcanian, Strombolian, and Pelean(33 Scarth). These names all come from famous volcanoes around the world, but not all other volcanoes always exactly fit in to one group, and there are other minor groups such as Flood basalt, Surtseyan, Plinian, Debris-avalanche(34 Scarth). Here is a table about some volcanoes and their features. B. Process Every volcano has a different style just as they have different names. They sometimes look similar, but most of the times, they are very distinct from the other. The usual process volcanoes go through are, although, quite similar. The lower part of the upper mantle and the transition zone between the two mantles, called

Critiques of Democracy

Critiques of Democracy Democracy as a structure of administration rests on measures and rules by which the general public can employ meaningful influence on the form of public policy. At one fell swoop, democracy is a policy selection and depends very much on the use of public authority. Various scholars have had diverse outlooks on the subject of democracy. This paper shall discuss the views of Rohr and Rosenbloom on democracy.Advertising We will write a custom essay sample on Critiques of Democracy specifically for you for only $16.05 $11/page Learn More Function in Public Administration Rohr (1982) justifies an activist public government. He offers a more multifaceted vision for the function of the proprietor. He grounds his ideas on the discussions of the past generations and considers both the Anti-Federalist and the Federalist points of view in depth. In his outlook, public administration would act to link what the division of powers values keep at a distance. Rohr (1982) mo ves to correct the trouble of governmental authority According to Rohr (1982), the civil service must accomplish the tasks the Founders intended initially for the Senate. His prescription is for public administration to uphold principled autonomy as of the three distinct branches of government. He also argues that public administration must be the tool of the Constitution. Rather than responding to democratically chosen officials he prefers specialized, statesman like administrators who reflect on delivering their actions to the master of their individual selection. Their selection would rely on which branch required the strength to uphold the correct Constitutional stability and attain the tops of the Constitution’s preamble. Rohr (1982) accepts that public administration must stay subsidiary to all three branches. Nevertheless, in a specified instance and for specified matters, a Constitutional master would be selected by the senior civil servants. He recommends public admi nistrators to believe in Constitutional stipulations and not to pursue the stumpy art of directorial survival. According to Rohr (1982), the constitution is the steward of the citizens but not the president or his officials. Responsibilities to Societal Ethics The might administrative state is supposed to be accountable for societal ethics (Rohr, 2007; Rosenbloom et al., 2009).Civic virtue, as experienced by public workforce in the efficient execution of public law, would arbitrate the determination of a sole, prevailing executive (Rosenbloom et al., 2009).Advertising Looking for essay on political sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More The outcome, according to Rosenbloom et al (2009) would be regime workers, governed by a constitution, educating people on the right conduct of citizenship. Tools of Collective Action Rohr (1982) argues that the presence of a legislative body in public administration must be encour aged and impartial ability be rejected. He also stresses the significance of a constitutional guard of entity rights. Rohr (1982) disapproves the New Deal’s increase of presidential authority. At the same time, he believes that legal decisions during that period additionally malformed the founding fathers’ intent. Rohr (1982) argues that the team, which incorporated public administration professionals, Merriam, Brownlow and Gulick, tried to exert the equivalent of a fresh Constitutional Convention. The dominance of the executive branch made it possible for the presidents to increase the authority of their office to consolidate planning, human resources and financial administration, using the financial plan to manage general policy. This has resulted to a marring of the founders’ objective. Rohr (1982) holds the view that the Framers essentially planned for the president to act as the head of Congress. Their trepidation of a legislative eddy absorbing the additio nal two branches directed them to create the two houses. He also argues that the extension of the administrative control of the regime by the Executive Branch and the Brownlow Committee are in conflict with Constitutional blueprint. This explicates the transformation in American political outlooks between 1787 and 1937 which have destabilized governmental authority (Rohr, 1982). Societal Learning as a Way to the Prospect According to Rohr (2007) public administrators would be in a high position for guiding humanity in determining how to resolve conflicts over ethics, if not to make those choices based on a cautious understanding of the Constitution. According to Rohr (2007), humanity would rely on the professionalism, sovereign judgment, self-discipline and ethical character of the civil service.Advertising We will write a custom essay sample on Critiques of Democracy specifically for you for only $16.05 $11/page Learn More He visualizes the constitution as making a society of political order. Through regimented communication, humanity can realize, refurbish, become accustomed to, and apply the basic principles beneath public order. In conclusion, this paper provides plentiful insights regarding public administration in a democracy, which can be useful in studying prospect public administration. Rohr (2007) offers a formula for examining prospect public administration matters. Public administrators who have specialized capability and can build up a sense of what is constitutionally right, must learn policy issues. He suggests that public administrators ought to be constitutionalists who scrutinize argument over law, history over the current and insight over advocacy. By use of this examination public officials will build up logic of decorum, function on a principled basis, and recognize when to curve and when to grasp. Whether civic officials can center on didactic civic function instead of the necessities and errands to their specifi c agencies continues to be seen. Furthermore, to pursue Rohr’s lead and extend a public debate on Constitutional matters concerning popular sovereignty and personal rights will need major educational plans (Rohr, 2007). References Rohr, J. A. (1982). The Constitution in public administration: a report on education. The American Review of Public Administration, 16(4), 429–431. Rohr, J. A. (2007). Ethics and comparative administration. Public Integrity, 10 (1), 65–74. Rosenbloom, D. H., Kravchuk, R. S., Clerkin, R. M. (2009). Accountability and ethics. in public administration: understanding management, politics, and law in the public sector. 7th ed. Boston: McGraw-Hill Higher Education.Advertising Looking for essay on political sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More

The SF Writers Grotto Collective †Interviewing Julia Scheeres

The SF Writers Grotto Collective - Interviewing Julia Scheeres The San Francisco Writers' Grotto - An Interview with Julia Scheeres Last updated: 07/31/2017In the past few weeks, we’ve been exploring different subjects around the writing craft on the Reedsy blog, giving a place for our exceptional editors’ experience and knowledge to be shared with writers. Today, we want to delve deeper into the subjects of creativity and craft, and interview Julia Scheeres. On top of being a bestselling author and a Reedsy editor, she teaches writing at a fantastic storytellers’ collective in San Francisco.This collective, The Grotto, is actually what we focus on most during our chat. Its founding story is an inspiring one. But we also discuss the narrative non-fiction genre (and in particular memoir), approaching agents, and the benefits of traditional publishing. We hope you enjoy the interview! As usual, the transcript is provided below. I’m really pleased to welcome Julia Scheeres to the Reedsy podcast. So, Julia, you’re an NYT bestselling memoir author, as well as an editor on Reedsy and a teacher at the San Francisco Grotto. Why don’t you give us a bit of background on that?Sure! My first book is a memoir called Jesus Land, that was published in 2005 by a very small independent publisher here in the US. And for whatever reason, it became an NYT bestseller and also a London Times bestseller. My second book, published in 2012, was about the Jonestown massacre. So they’re both narrative non-fiction. The first one is of course very personal because it’s a memoir - it’s my story - and the other one is more a work of literary journalism.And you’re also an editor specializing in narrative non-fiction, right?That’s right. I teach memoir and narrative non-fiction, locally here in San Francisco at the writers’ collective I belong to. I also teach through Stanf ord University and I’ve been a visiting writer at different other universities, but I also work with private clients, more and more.Sometimes someone will give me their entire manuscript, and I will do an entire in-depth structural edit; and other times I work as a writing coach, helping the writer develop the story that they’re trying to tell,   and meet with them on a regular basis to go over the work.So tell us a bit about this writing collective that you belong to: The SF Writers Grotto. How did it get started?I joined the Grotto in 2004 when I was writing my first book. It’s a collective of writers that was started by 3 friends, who were kind of lonely writing alone in their apartments, and decided to start a â€Å"collective†. So they rented an apartment in San Francisco, and they worked there together, and had a lot of fun - they were young and unmarried at the time. They would go out for drinks after work - it was kind of a little boys club!Bu t today, after many iterations - we just celebrated our 20th anniversary  - , we’re a collective of over 100 people, who are either members (who have an office at The SF Writers' Grotto), or freelance there, or are fellows. And it’s just a great space! It’s a great space to be with other writers and network. I have my little office there that I share with a fiction writer and it’s wonderful to have a place that you can go into where there’s no messy house, no dishes piled up, no baby clothes strewn about; it’s just purely professional writing. And we all eat lunch together and talk about writing, about agents, we run pitch ideas by each other: it’s a fantastically supportive environment.Yes, I can definitely relate to that. It’s a bit like us startups and our co-working spaces, where we get to work alongside other startups and founders and exchange introductions, talk about our challenges, etc. So when I came across the Grot to, I thought â€Å"that’s a fantastic initiative for writers†! Do you find that being alongside other creative people (not necessarily all authors) also fosters creativity?We’re all writers, or rather storytellers of some sort at The San Francisco Writers' Grotto. And â€Å"telling stories† is what really matters in the end, so often at lunch we’ll discuss the best way to approach a story, possible sources for a story, and more creative points like that. It’s a very rewarding and kind of high-minded place to belong to because these people are obsessed with telling great stories just as much as I am.And the networking is amazing as well. I can write an essay or an op-ed piece and I’ll send out an email to the mailing list: â€Å"who’s got a contact at the NYT op-ed pages?† and I’ll usually get an introduction. It’s that type of thing, personal introductions to career-changing contacts.Now, since the Writers ’ Grotto began in 1994 it’s grown up a lot, where do you see the working space going in the next few years?Right now, it’s a little precarious for us in San Francisco, because where we are, in the south of Market District, there’s a lot of startups and technology companies. So our rent keeps going up, it went up by a third last year.So we’re trying to find ways to support ourselves, and to support the fiction writers, who maybe don’t make as much as, say, the magazine writers or the big name writers. So one way that we help support each other is that we offer classes through The Grotto. All classes are taught by working writers who specialize in the area that they’re teaching, who are actually published in the area that they’re teaching.So yes, we’re currently feeling the squeeze of being creative types in a city like San Francisco that’s going through a huge metamorphosis right now. But we’re going to make it work, we’re really determined, because it’s too good a community to let it die.Now let’s talk a little bit about what you teach: memoir and narrative non-fiction. We recently had a blog post on our blog by one of our editors about memoirs, and how it is a very competitive genre where it is hard for first-time authors with a small following to rise. Would you agree with that?No. I think that in the United States it’s easier to be published in memoir. Publishers love memoir because there is a true story behind it. You are a product that they can then get on television or radio interviews: there’s something there, it’s not just made up. That is the appeal of memoir. Of course, it is a crowded market and it’s not easy to get published but if you have an amazing story to tell, or if you are a born storyteller with something insightful to say in memoir, by all means, that would be the route to getting published. It’d be much easi er than fictionalizing your first story into a novel.That makes sense. And it’s the difference of opinions I love to see among professional editors, because, of course, if you specialize in fiction you’re going to think differently and see the market differently from someone who specializes in memoir. Now my last question would be about self-publishing: is it a path you recommend to the memoir authors you work with?I would always try a traditional publisher first. I still see self-publishing as a little bit of a second-class vehicle, because you don’t have the support of a traditional publisher, you don’t have the marketing department, the contacts, the distribution channels, etc.In the US there’s all kinds of independent publishers - not vanity publishers or self-publishing companies - which are great! They do a fantastic job editing and packaging your book. I also tell my students and clients to make sure they’re getting some kind of fee dback. You don’t just write your book and submit it, you first need to get feedback from beta readers and from a professional.That’s an excellent point. A lot of the requests that we receive are from authors looking to go the traditional route, but wanting to strengthen their manuscript before querying agents. Do you think that makes sense?Of course. I mean, you want to submit your best book to an agent, otherwise they’ll turn you down. You really want someone who can critique you and give you constructive criticism. This is what I do with my clients: I read through the manuscript and I see what the narrative arc is, what the character arc is. If it’s memoir, I look at what the larger theme is, and how to best start the book. The first 10 pages I usually spend a lot of time working on, because they’re crucial on grabbing a reader’s attention.Thank you so much for this advice, Julia, and for the presentation of The Grotto!Have you tried writi ng in a writers' collective space? What do you think about the SF Grotto? Let us know your thoughts, or any questions for Julia, in the comments below!

Woolworths Ltd Assignment Example | Topics and Well Written Essays - 1000 words

Woolworths Ltd - Assignment Example The aim of the company is to grow its business by increasing its leadership in the area of food and liquor, maximize shareholder value, continue its record of building new businesses, while putting in place enabling factors in order to facilitate a new growth era (Woolworths Ltd 2013b). During the year ended June 30, 2013 the company expanded its operations through the addition of 32 hotels, 22 home improvement stores, 25 supermarkets in Australia and 6 in New Zealand (including a franchise), 14 petrol outlets, 15 Dan Murphy’s, 14 BWS and 6 BIG W (Woolworth Ltd 2013a). The company’s main competitor is Coles- a supermarket chain operated by Wesfarmers Ltd. Analysis of Financial Performance According to BPP (2009) return on capital employed (ROCE) is considered to be one of the most important ratios and so it is not possible to assess profitability without relating it to assets employed. Woolworths’ ROCE was unstable for the most part, declining from 25.58% in 2011 to 22.59 in 2012 and then increasing to 23.75% in 2013 (See Appendix 1 for calculations). A return of over 20% is considered good when compared to current interest rates. When compared with Wesfarmers Ltd ROCE is also better. In fact, Wesfarmers’ ROCE indicates instability, increasing from 10.07% in 2011 to 11.24% in 2012 and then declining to 10.92% in 2013 (See Appendix 1 for calculations). ... Growth in Wesfarmers’ revenues were also much higher than Woolworths’ but similar declines over the period were evident. See Appendix 1 for details. Woolworths’ profit margin/earnings before interest and tax (EBIT) margin for the years 2013, 2012 and 2011 were 6.24, 6.11 and 6.05 respectively (See Woolworths Ltd Financial Summary on page 8 - Appendix 2). This indicates that Woolworths’ EBIT margin improved over the period. Woolworths’ EBIT margin compares favourably with Wesfarmers which increased from 5.88 in 2011 to 6.11 in 2012 but remained fairly stable in 2013 at 6.11 (See Appendix 1 for calculations). Earnings per share (EPS) - the earnings attributable to each share issued is found by dividing EBIT by the weighted average of the number of shares in issue. Woolworths’ EPS declined from $1.74 in 2011 to $1.48 in 2012 before increasing to $1.82 in 2013 (See Woolworths’ Income Statements for 2013 and 2012 on pages 11 and 15 - Append ix 2). The comparative EPS for Wesfarmers Limited shows EPS of $1.96 in 2013, $1.84 in 2012 and $1.66 in 2011 (See Wesfarmers’ Income Statements for 2013 and 2012 on pages 20 and 24 – Appendix 3). These figures indicate instability in Woolworths’ EPS and improvement in that for Wesfarmers’. Additionally, Wesfarmers EPS was higher for all three years. Analysis of Financial Position Statement An analysis of Woolworths’ financial position at year end 2011, 2012 and 2013 indicates that the group’s current ratio ranged between 0.79:1 and 0.91:1 over the period. (See Appendix 1 for details). While the ratio is improving, it suggests that the company is experiencing liquidity problems and may not be able to pay its debts as they fall due. The situation for Wesfarmers is a little better