Homosexuality in the Caribbean - 2169 Words

UNIVERSITY OF THE SOUTHERN CARIBBEAN MARACAS ROYAL ROAD, MARACAS, ST. JOSEPH. Research Paper An Assignment Presented in Partial Fulfillment Of the Requirements for the Course ENGL215 ENGLISH COMPOSITION II INSTRUCTOR: Mr. Kevin M Holder By Shernelle Cyrus amp; Ramona Grant 5th July, 2012 Approval†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Table of Contents Definition of Homosexuality†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦4 Cuba’s statistics on homosexuality†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 4 Negative views about homosexuality in the†¦show more content†¦I feel them kinda people want killing, man. That type of people aint have no right living under this sun If I had my way I would burn all homosexuals in the place I feel them sort of men want putting off the earth They should burn all. Those people want putting on an island by themselves. These comments reveal a rather contradictory, but common, misconception: that one is capable of â€Å"beating† or eliminating homosexuality out of existence or beating the life of an individual through a violent intervention. Popular reggae artist Shabba Ranks, no stranger to controversy over issues of homosexuality, is quoted in the Village Voice as having said; â€Å"if a man is thinking of homosexuality, he is thinking of disease and wrong doings, so God almighty himself hates homosexuals. In Jamaica, if a homosexual is being found in the community, then we stone him to death.† It was also Shabba Ranks who proclaimed to the music world in his â€Å"wicked in bed† the punishment that should be meted out to homosexuals; â€Å"meh nah promote mama man. All mama fe dead.† To remove any doubt about their fate Shabba declares:†pam, pam. Lick a shot in a mama man head.† Buju Bantan outraged many with his 1992 reggae song â€Å"boom bye bye.† Like Shabba, Buju suggested that homosexual be eliminated at the barrel of gun ‘send for ah automatic and de Uzi instead. / Shoot dem now come let me shoot dem.† Boom! Bye Bye, in a batty bowy head Rude bowy nah promote no batty boy Dem hafi dead Shabba andShow MoreRelatedThe Caribbean Culture1669 Words   |  7 PagesThe Caribbean culture has a special showcase when it comes to expressing the masculine and feminine aspect of its living society. This paper will be able to introduce the argument of dealing with males and females in a masculine and feminine environment surrounded by the Caribbean culture and lifestyle. The first notion will speak about the author, Julia Alvarez, in turn how she is able to express the feminine aspect of four girls focused on her novel, How the Garcà ­a Girls Lost Their Accents. TheRead MoreAnalysis Of Makeda Silvera s Chapter 22 Testimony1312 Words   |  6 PagesMAKEDA Silvera s chapter 22 testimony is concerning her life as a lesbian woman in her home country, the Caribbean. She touches on certain aspects in her life like hearing gossip from her grandmother or mother about the local women in her community who were rumored to be lesbians and how they were punished for being so within that community. Her Caribbean community was deeply religious which brought out a homophobic energy amongst the locals. This energy is pronounced when Silvera describes thatRead MoreThe Roman Catholic Church And Caribbean Cultures Essay1615 Words   |  7 Pages in this paper I will be analyzing my two cultures as an individual. The experiences and practices that I have endured have made me the woman that I am today. Thus, my two cultures that I have chosen to address are the Roman Catholic Church and Caribbean cultures. Namely, the first one that I will be spiel is my Roman Catholic Church culture. The Roman Catholic Church culture has been an important stake in my life. As well as, it is being the largest Christian church in the world, with more thanRead MoreDescription of Three Homosexual Potential Veterinarian Position1747 Words   |  7 Pagesthe decisions and wishes of the client, or if they will they disregard them without thought. After consideration has been given to the employee’s attitude towards clients, thoughts must be turned towards employment discrimination laws and the homosexuality of the candidates. In both the United States and Grenada, there are laws protecting people against discrimination in all aspects of employment (cite?). However, these laws have a somewhat limited status, applying mostly to discrimination thatRead MoreThe Disney Departure : Differences Before And After The Death Of Walt Disney1459 Words   |  6 Pagesits founder’s guidance, and many believed that the positive American image would be threatened. However, the Disney corporation has done a remarkable job in staying true to society’s view on what is morally correct, and with the introduction of homosexuality, diversity of races, and the rise in their ratings to reach broader audiences, the brand has become even more universally enjoyed than ever before. Although this is not directly under Walt’s a uthority, and they are predominant shifts, the basicRead MoreEssay about Life in Trinidad and Tobago 2120 Words   |  9 Pageslarger role within the novel. Moreover, the colonial history of the island serves as a foundation to the present living of the citizens of Tobago. The two island republic of Trinidad and Tobago has been one of the most influential of the Anglophone Caribbean nations having attracted a succession of Spanish, English, French, African and Indian peoples and also having developed a Creole culture that particularly through its calypso music has influenced the world. Its population is fairly evenly dividedRead More Plantation and Race in the Caribbean Essay1738 Words   |  7 PagesPlantation and Race in the Caribbean The incredible history of the Caribbean is indeed, one of the most rich, and at the same time troubling, of the New World. Its incredibly heterogeneous population and its social racial base make it a very difficult place to, for instance, live and raise a family. While some children may have a future because of their light complexion, the others are doomed to a life of poverty in the unforgiving culture and society of the Caribbean. Three people have takenRead MoreSocial Acceptance Of Homosexuality Between Regions Essay1312 Words   |  6 PagesThe Analysis of Variance (ANOVA) was conducted to determine whether there were any significant differences in the social acceptance of homosexuality between regions. Findings indicate a significant difference between the Midwest and Other (participants who indicated they were not from the listed regions) in the social acceptance of homosexuality, F=3.102 p=0.032. Using the Tukey HSD test the results indicated that the mean score for the Midwest (M=3.26, SD=1.07) was significantly different thanRead MoreSame Sex Marriage Has Become Legal And The View On Lgbtq Essay1255 Words   |  6 Pagesbehaviors were typically seen in a negative light. Sometimes even punished due to laws that were in place at the time, sodomy laws. Somewhere in the 1920s people began to assume that homosexuality could be changed through psychology. This movement was so popular at the time that even Freud stated that homosexuality could sometimes be removed through hypnotic suggestion. However, this fact was disproven by United States Surgeon General David Satcher in a report, â€Å"there is no valid scientific evidenceRead MoreAssess sociological explanations of the nature and extent of family diversity today850 Words   |  4 Pagesthat families are built in different cultural, religious and ethnic groups, which means that they also have different family structures because of this. An example of this is that there are a higher proportion of female-headed families among Afro-Caribbean households. Social class diversity is the next type of family diversity. This is where there are differences in family structure due to the result of income differences between households of different classes. An example of this is the royal family

Night Creature Crescent Moon Chapter 41 Free Essays

â€Å"Stand back.† Mandenauer pointed his gun at Henri’s head. â€Å"Old man, you try my patience,† Elise muttered. We will write a custom essay sample on Night Creature: Crescent Moon Chapter 41 or any similar topic only for you Order Now Confusion swept over his face. â€Å"What did I do?† â€Å"You can’t shoot someone with a soul.† â€Å"Since when?† Her mouth moved as if she was counting to ten. I kind of thought she was. â€Å"We’ve been over this. Put the gun away.† â€Å"Never.† But he did lower it. â€Å"What do you suggest? A mad werewolf, soul or no, is not something I plan to let run free.† â€Å"I’m with him,† Adam said. Elise stared at Henri as if he were a brand-new science experiment. â€Å"I wish I could cage him until I’m certain what we’re up against† Adam and I exchanged glances. â€Å"I’ve got a cage,† I said. â€Å"I’d forgotten,† Mandenauer murmured, and Elise shot him a glare. â€Å"That’s not something that should be forgotten.† â€Å"I’m ancient.† He sniffed. â€Å"Sometimes I forget.† â€Å"One day you’ll forget to shoot the bad guys, and then you’ll be dead.† â€Å"Perhaps.† He didn’t appear concerned. â€Å"We must hurry and incarcerate Henri before the sun disappears.† A flurry of activity ensued, followed by a frantic trip to the mansion; then we practically dragged Henri through the swamp, and tossed him into the cage. Not a minute too soon. I turned the key on the padlock as he came awake with a howl of agony. His body bent; his clothes tore; hair sprouted from every pore. I’d seen him change from wolf to man; now I watched as he went from man to wolf. That had to hurt. His too human eyes peered at us from behind the bars. When I’d seen them before they’d been full of hate and hunger. Now the hunger was there, but the hate was gone. He paced back and forth, whining, pawing the ground, then throwing himself against the bars until he bled. â€Å"Give him the serum, Elise,† Mandenauer ordered. She’d already pulled a vial from the pocket of her shorts and snapped gloves onto her hands once more. Another migraine she didn’t need. â€Å"What’s de matter with him?† â€Å"The hunger is maddening. On the night of the full moon I have to run as wolf. Without this,† she held up the vial â€Å"I’d kill. I wouldn’t be able to help myself. For him, the same thing must happen under the crescent moon.† She shook her head. â€Å"One night a month is bad enough.† â€Å"Why is he whining?† I resisted the urge to cover my ears, the pathetic noise grating on my nerves like sandpaper. â€Å"Killing sickens him,† she whispered, â€Å"but he can’t resist the desire.† Elise walked to the cage, and Henri slammed against it right in front of her. â€Å"Be careful,† I called. â€Å"He can’t hurt me. I’m a werewolf already.† In a lightning-fast movement, she reached inside and grabbed Henri’s snout. Then she poured the contents of the vial down his throat. When she was through, he actually licked her hand before falling asleep. â€Å"Does Damien still get furry every full moon?† I asked Elise. â€Å"My touch cured him.† â€Å"But you can’t cure yourself?† Something flickered in her eyes, and she looked away. â€Å"Not yet† â€Å"And Henri? What’s his problem?† â€Å"I’m not sure. I’d like to take him back to the lab and figure that out.† â€Å"No,† Adam said flatly. â€Å"I can fix him,† Elise insisted. â€Å"I haven’t spent much time in the lab since this.† She lifted her palm. â€Å"Works better than any medicine. But not so long ago, I lived there. I’m sure I can discover what his secret is.† â€Å"You can’t kill him. If he dies, I’m cursed.† â€Å"The curse might be lifted. His soul is restored.† â€Å"De only way to know is for him to die. I’m not willing to take that chance.† â€Å"He’ll be safe with me. You should see the compound we built Impregnable this time.† â€Å"This time?† I asked. â€Å"Last one went boom. But the werewolves survived the blast.† â€Å"That really sets my mind at ease,† Adam muttered. Cassandra, who hadn’t said a word since we’d gotten here, moved closer to the cage. â€Å"I think I might know why your cure didn’t work.† â€Å"I’m all ears,† Elise said. â€Å"Henri was made a loup-garou through voodoo, not by science or by being bitten.† Cassandra stared at each of us in turn. â€Å"A voodoo curse can only be removed by voodoo.† My heart kicked against the wall of my chest. â€Å"You can fix him? Why didn’t you say so?† â€Å"Not me.† â€Å"Who?† â€Å"Only the one who placed the curse can take it away.† My shoulders slumped. â€Å"She’s gotta be long dead.† â€Å"Exactly.† Cassandra’s eyes met mine. â€Å"But the dead can rise.† â€Å"Zombie.† Elise’s eyebrows shot toward her silky blond hair. I was amazed that in her profession she could still be surprised. â€Å"Zombies are dangerous,† Mandenauer muttered. â€Å"And unpredictable.† â€Å"You’ve seen one?† Cassandra asked. â€Å"Ja.† â€Å"You know someone who can raise a zombie?† â€Å"I did.† He sniffed. â€Å"That means he killed the guy,† Elise said. â€Å"Grandfather, sometimes it’s better to keep them alive.† â€Å"Wait a second.† I held up a hand. â€Å"He’s your grandfather?† That the head werewolf hunter had a granddaughter who was a werewolf was a little hard to digest. â€Å"Yes,† Elise confirmed. â€Å"Neither one of us is too happy about it.† I could imagine. Adam turned to Cassandra. â€Å"Tell me about raising de woman who cursed my family. Could you do it?† â€Å"Not me, no. I’d need to find a practitioner powerful enough to perform that kind of magic. I’m not even sure it’s possible to raise someone who’s been dead that long.† Adam’s shoulders slumped. I moved closer and slipped my hand into his. â€Å"Until then, let me try,† Elise urged. I understood why Adam didn’t want to give anyone power over Henri. In relinquishing his grandpere, Adam relinquished control over his own and Luc’s destiny. But we’d exhausted our options. Protecting Henri wasn’t getting us anywhere. We needed the experts’ help. Adam must have thought the same thing, because he squeezed my hand and said, â€Å"OK.† The night passed; the sun rose; Henri became a man again. A very crazy man. Elise was forced to sedate him to get him back to the compound in Montana. She’d been right. The knowledge of all he’d done had sent him over the edge. He did a lot of moaning and muttering. If I hadn’t almost been one of his victims, I might have felt sorry for him. As it was, I was glad to see him go. Cassandra decided to take a trip to Haiti, courtesy of the Jager-Sucher society. â€Å"Mandenauer wants me to discover more about voodoo, zombies, and this goddess-of-the-moon question. I’m game.† She’d hired a local to run her store and take care of Lazarus when I refused to. Cassandra and I were friends, but I drew the line at snake-sitting. â€Å"I think we’ve proved I’m not a moon goddess,† I said. â€Å"Maybe. Maybe not. It won’t hurt to look into things a little more. You want Henri cured, don’t you?† â€Å"For all I care, Henri can burn in hell.† â€Å"He probably will. But if we can make certain Adam and Luc don’t follow him there – â€Å" â€Å"I’ll do anything,† I said. â€Å"That’s what I thought I made a few calls after you traveled to Ife and spoke to Erzulie.† â€Å"Do not tell me I’m a lost priestess of the voodoo nation. I’m a cryptozoologist from Boston. Period.† Cassandra’s shoulders shifted, as if something were crawling down her neck. â€Å"I think I sent you to Ife.† â€Å"What?’ â€Å"I performed the ceremony. The magic came from me.† Cassandra appeared sheepish. â€Å"I might be more powerful than I thought† â€Å"That’s good news, isn’t it?† â€Å"Don’t tell Mandenauer. He gets weird when people talk about power.† I couldn’t imagine why. â€Å"What’s next for you?† Cassandra asked. â€Å"I don’t know.† She tilted her head. â€Å"Love, marriage, mommyhood. I see it in the cards.† â€Å"You don’t read cards.† She put her hand over mine. â€Å"Your future is with them.† â€Å"I haven’t seen Adam or Luc since Henri went away.† Three days ago. I’d hung around the mansion waiting. Pathetic but true. I’d have to get a job soon, considering Frank hadn’t paid me. Since his butt was in jail, courtesy of me, I didn’t mink he was going to. Before Mandenauer had left he’d told Detective Sullivan there’d been one rabid wolf in the swamp and he had killed it. Case closed. I had no reason to hang around. â€Å"Adam loves you,† Cassandra said. â€Å"I’m not so sure.† â€Å"He put his son in your protection. There’s no greater love than that.† â€Å"Henri found a gris-gris under Luc’s pillow.† â€Å"Really? I guess that’s the love charm you were so worried about.† She narrowed her gaze. â€Å"You want me to give you one to counteract the magic?† â€Å"He burned it.† She peered into my face. â€Å"And you still love them both, don’t you?† â€Å"Desperately.† I’d realized sometime over the past few nights I’d slept alone that I’d fallen for Adam before I’d even met Luc. The gris-gris was irrelevant, even if it weren’t dust. â€Å"Maybe you need to say good-bye to your first love before you move on to the last one.† At my confused expression, she continued. â€Å"Simon. You’ve never really put him to rest† â€Å"And how do you suggest I do that? Another gris-gris?† She smiled and squeezed my hand. â€Å"Only you can say good-bye to him, Diana.† I wasn’t sure how I’d say good-bye to a dead man, but I certainly couldn’t do it long-distance. I packed my things and went to Chicago, where I’d buried Simon four years ago. The place no longer felt like home. I’m not sure it ever had. The cemetery was peaceful, deserted. No one would see me talking to a headstone. â€Å"You were right, Simon. There’s more in this world than anyone could imagine.† I sat on the grave and ran my hand over the grass. â€Å"I had to break my vow, and I’m sorry. I couldn’t clear your name. I’d only hurt more people. I figured you’d understand.† Absently I pulled out the gris-gris that contained the fire iris petal. A little truth wouldn’t be so bad. Where was Simon now? Had he truly come to me in the swamp? Was there any way of getting him back? Did I want to? When I touched the sack, the tie fell off, and when I peered inside, I discovered the petal had disintegrated into dust The wind swirled the particles away. I guess some truths are better left unknown. â€Å"I still miss you,† I said. â€Å"I probably always will, but I have to say good-bye.† The breeze, warm despite the autumn chill off Lake Michigan, stirred my hair. I wanted to smell Simon’s aftershave, hear his voice, feel his love, know that he’d heard me. I closed my eyes and wished for him, but he was as gone as the wind. When I opened my eyes, Adam was there. Talk about magic. â€Å"You scared me to death, cher. I thought you’d left for good.† How had he found me? â€Å"Cassandra,† I said as I got to my feet. He shrugged, then indicated Simon’s grave with a tilt of his head. â€Å"You were saying good-bye.† â€Å"I can’t live in the past anymore.† â€Å"Me, neither.† Hope lit my heart and probably my face, because he held up his hand. â€Å"There’s something I have to tell you. Luc and Sadie did a love spell.† â€Å"I know.† He started. â€Å"You do?† I nodded. â€Å"I was going to destroy it, but Luc can’t find de gris-gris.† â€Å"Henri burned it. One of his insane little mind games.† â€Å"But†¦ I still feel de same way.† â€Å"Which is?† â€Å"Crazy mad in love with you.† â€Å"Ditto,† I said. â€Å"And your little boy, too.† Adam gave me a rare smile. â€Å"I never thought I’d love anyone but my son.† â€Å"I never thought I’d love again.† â€Å"I guess we were both wrong.† He tugged on my hair. â€Å"What you think about fixing up de mansion?† â€Å"I thought you hated the place.† â€Å"Kind of grew on me. Lots of good memories there now.† My face heated at some of them. â€Å"I can’t promise a certain future.† I lowered my gaze to Simon’s headstone. â€Å"Who can?† After several moments of silence, Adam said, â€Å"Mandenauer offered us jobs.† â€Å"Us?’ He nodded. â€Å"We’d be perfect.† â€Å"What would we have to do?† â€Å"Same thing we’ve been doing.† I wiggled my brows. â€Å"He’s going to pay us for that?† Adam snorted. â€Å"He wants you to chase down rumors of paranormal beasts. He wants me to kill werewolves.† I frowned. â€Å"That sounds dangerous.† â€Å"I’ve been doing it for years, cher† â€Å"What about Luc? We can’t both traipse off, tra-la-la.† His lips curved. â€Å"You’re thinkin’ like a mother already.† I was. When had that happened? â€Å"You sure you want a ready-made family?† he asked. â€Å"I’m sure I want you and Luc.† â€Å"There’ll be no more children.† â€Å"I’ll be lucky if I can handle the one we have.† â€Å"You’ll do fine,† he said. â€Å"The boy was crazy about you from day one. That’s why he did de love spell. Couldn’t bear to lose you. I have to say I understand why, but he’s still grounded.† I stifled a laugh at the notion of being grounded for performing a voodoo love spell. My life certainly had taken a turn for the strange. â€Å"I figure if we take Mandenauer’s offer we can take turns bein’ away from home.† â€Å"Home,† I murmured. â€Å"That sounds nice.† Adam reached into his pocket For an instant I thought he’d brought another belly chain. I still wore the one he’d given me. I planned never to take it off. â€Å"Partners?† he asked, and held out his hand. In his palm lay a circlet of interlinked silver fleurs-de-lis with a moonstone center. The ring was so beautiful, I ached to put it on. But not yet â€Å"When you say partners†¦?’ â€Å"I’ll understand if you don’t want to marry me. Who knows when I might change under de crescent moon?† â€Å"I’d still love you, even then.† He just shook his head. â€Å"The only way I’ll do this is if we’re married,† I insisted. â€Å"I adopt Luc. I’ll protect him if you can’t Once that’s settled, we take the jobs, help save the world. Together, we’ll face whatever comes.† He hesitated so long, I feared he’d take back the offer and the ring. At last he slipped the silver circlet onto my finger, sealing the deal without saying a word. But there was one thing that still bugged me. â€Å"Did you really believe everything that was between us was the result of magic?† â€Å"I still believe that.† My startled gaze flicked to his. â€Å"What?† Reaching out, he touched my cheek. â€Å"Don’t it feel like magic to you, cher?† I couldn’t speak, could only nod, as he took my hand, then led me away from my past and into a bright new future. How to cite Night Creature: Crescent Moon Chapter 41, Essay examples

Financial Performance of Virgin and Qantas-Samples for Students

Question: Analyse and interpret the financial performance of two airlines from Australia. Answer: Introduction The main objective of the report is to analyse and interpret the financial performance of two airlines from Australia that is Virgin Australia and Qantas Airlines. The analysis and interpretation will be based on various ratio calculations like profitability ratio, liquidity ratio and efficiency ratio. Finally, based on the analysis some recommendation will be provided for increasing the revenue target. Qantas Airline was established in the year 1920 in Queensland and became the largest international and domestic airline in Australia. They are well known for excellence in operational reliability, safety, maintenance, engineering and the service provided to the customers. Main business of the company is to provide transportation service to the customers through 2 complementary brands of airlines that is, Jetstar and Qantas. The company also operate subsidiary business that includes other airlines and the businesses under specialist markets like Q Catering (Flights | Qantas AU, 2018). It operates international, domestic and regional services and employs more than 30,000 employees out of which near about 93% are based in Australia. On the other hand, Virgin Australia entered into the aviation market of Australia in the year 2000 and brought the real competition in the markets leisure sector. The main objective of the company is to revolutionise the air travel through all the market seg ments. The objectives will be achieved through delivering seamless experience all over the international and domestic market in addition to retaining same level of excellent services (Virgin Australia | Home, 2018). Ratio analysis Formula Qantas Airline Virgin Airline 2016 2015 2014 2016 2015 2014 Current assets/Current liabilities 0.49 0.68 0.66 0.62 0.69 0.64 Current assets less inventories/current liabilities 0.44 0.63 0.61 0.60 0.67 0.62 Net sales/Average account receivables 18.47 14.68 11.66 16.06 15.44 15.37 365/account receivable turnover 19.76 24.87 31.31 22.73 23.64 23.75 Total liabilities/shareholder's equity 4.12 4.09 5.04 5.72 4.66 3.45 EBIT/interest expenses 5.79 3.00 -13.01 -1.42 -0.53 -3.16 Net profit/Total assets 0.06 0.03 -0.16 -0.04 -0.02 -0.08 Net profit/Total equity 0.32 0.16 -0.99 -0.25 -0.09 -0.34 Given in the annual report (in cents) 49.4 25.4 -128.5 -7.4 -3.2 -11.4 Ratio analysis is the quantitative analysis with regard to the information included in the financial statement of the company. It is used for evaluating different aspects of the financial as well as operating performances like liquidity, efficiency, solvency and profitability (Grant, 2016). Most of the investors are familiar with various key ratios like current ratio, debt-equity ratio, return on equity ratio and return on asset ratio. Ratio analysis can be segregated into various groups like Liquidity Ratio it measures the ability of the company to pay off the short-term obligations as they become due and are met through the quick assets or current assets. Various ratios through which the liquidity of the company is measured are the current ratio and quick ratio. Current ratio it is the liquidity ratio that computes the ability of the company for paying off the long term and short term obligations. To measure the ability current ratio tales into consideration the total current assets of the company against the total current liabilities (Heikal, Khaddafi Ummah, 2014). It is calculated through dividing the current assets by current liabilities. It is called current ratio as as it incorporates all the current liabilities and current assets. Generally the ratio less than 1 represent that the current assets of the company are lower than its current liabilities. Looking into the annual report of Qantas airline and Virgin Australia airline and the calculation from the above table that the current ratio of Qantas airline reduced from 0.66 to 0.49 and for Virgin Australia it is reduced from 0.64 to 0.62 over the years from 2014 to 2016. Therefore, it presents that the financial health of both the companies are not good (Hevert, 2013). However, it do es not mean that the company will become bankrupt and various ways are there for the company to access finance if it has realistic expectation regarding the future earnings to pay-off the borrowings. Further, these ratios of below 1 will be acceptable to the investors if the companies are able for negotiating long term credit periods with the suppliers and at the same time offering lower credit terms to the customers. These companies will be able to maintain the minimum levels of the inventory under the balance sheet if the operations are carried out efficiently. Quick ratio the quick ratio that is also known as the acid-test ratio measure the efficiency of the company to meet its short-term financial obligations. It is calculated through dividing the current assets of the company reducing the inventories of the company by the current liabilities. Through the quick ratio of the company is similar to the current ratio, the quick ratio provides more precise analysis of the ability of company for paying off the current obligations (Jones Kulish, 2013). Looking into the quick ratio of both the companies it is identified that the quick ratio of Qantas airline are reduced from 0.61 to 0.44 and for Virgin Australia it is reduced from 0.62 to 0.60 over the years from 2014 to 2016. Therefore, taking into consideration both the liquidity ratios, it is observed that the liquidity position of Virgin Australia airline is better as compared to Qantas airline. However, the liquidity ratios assumed that the company will liquidate the current assets for paying the current liabilities that is not realistic always taking into consideration the thing that the company is required to maintain the same level of working capital for the operation management. Solvency ratios it is also called as he financial leverage ratio and it compares the debt levels of the company with the earnings, equity and assets for evaluating whether the company can sustain in the market for long-term period through paying off its long term borrowings and interests on that (Sunder, 2016). Various solvency ratios include interest coverage ratio or number of times interest earned and debt to equity ratio. Number of times interest earned it is used for determining the efficiency of the company to pay off their interest expenses on the outstanding borrowings. It is calculated through dividing the operating profit of the company by the interest expenses for the period (Brooks, 2015). The lower ratio represents that the company is burdened with debt expenses. While the interest coverage ratio of the company is 2 or lower than that the ability of the company to meet the interest expenses can be questionable. It measures the times that the company can pay the outstanding borrowings using the earnings of the company. It is considered as the margin of safety for the creditors of the company that can run into the financial difficulty for the company. The ability of paying off the debt obligations is major factor for determining the solvency of the company and it is a crucial statistic for the shareholders and potential investors (Drehmann Nikolaou, 2013). Looking into the calculation table i t is found that the Interest coverage ratio of Virgin airline for all the three years are in negative as the company was not able to earn any positive operating income throughout all 3 years. On the other hand, the interest coverage ratio for Qantas airline improved in 2016 as compared to the year 2014 and 2015. Debt to equity ratio the debt to equity ratio is calculated through dividing the total liabilities of the company by the shareholders equity. It is used for measuring the financial leverage of the company. This ratio indicates the amount of debt used by the company to finance the assets as compared to the amount of equity. If the company use higher amount of debts for increasing finance for its operations the company can generate higher level of earnings as compared to the amount that would have been earned if it did not opt for outside finance (Nobes, 2014). It can be identified from the annual report and calculation table that the debt to equity ratio of both companies is quite high. It represents that the total liabilities of both the companies are significantly high as compared to the total equities of the company. However, the debt to equity ratio of Qantas airline is better as compared to Virgin Australia as its debt to equity ratio is slightly lower than Virgin Australia. Profitability ratio it measures the companys ability to ear the profit and create return for its shareholders. While the solvency ratios and liquidity ratios states the companys financial position the profitability ratio and efficiency ratio states the financial performance of the company. Major profitability ratios are the return on assets, return on equity and earnings per share. Return on assets this ratio is the calculation of net income as compared to the total assets of the business during the financial year. It is used to measure the efficiency of business through using the assets for generating net income. It indicates the cents earned with each dollar of the asset. Therefore, the higher return indicates that the business is more profitable. However, this ratio shall be used to compare the companies under same industry. Increasing of ROA indicates that profitability for the company is improving (Luez Wysocki, 2016). Looking into the ROA of both the companies it is found that the ROA for Qantas airline for the year 2014 was in negative as the net income of the company was negative. However, for 2015 and 2016 the ROA of the company is in positive. However, the ratio is significantly low for Qantas airline. On the other hand, for Virgin Australia ROA, for all the three years are in negative as the net income of the company for all the 3 years are in nega tive. Return on equity - this ratio is the calculation of net income as compared to the total shareholders equity of the business during the financial year. It is used to measure the profitability on shareholders investment. It is the important measure for the companys profitability. Higher ratio represent that the company is efficient for creating income on the shareholders investment. When the capital is raised through debt for reducing the share capital the ROE will increase even if the income is constant (Kettunen, 2017). Looking into the ROE of both the companies it is observed that ROE of Qantas airline for the year 2014 was in negative as the net income of the company was negative. However, for 2015 and 2016 the ROE of the company is in positive. On the other hand, for Virgin Australia, ROA for all the three years are in negative as the net income of the company for all the 3 years are in negative. Earnings per share EPS are defined as the attributable net income to each of the companys common stock. It is the profitability ratio that indicates the income earned per share by the company in specific period. It is calculated through dividing the net income of the company by weighted average number of outstanding shares. While analysing the companys profitability the net income amount alone is not much useful as it is dependent on the size of business (Hill, Jones Schilling, 2014). Looking into the EPS of both the companies it is observed that EPS of Qantas airline for the year 2014 was in negative as the net income of the company was negative. However, for 2015 and 2016 the EPS of the company is in positive. On the other hand, for Virgin Australia, EPS for all the three years are in negative as the net income of the company for all the 3 years are in negative (Prasetyorini, 2013). Therefore, taking into consideration all the above mentioned profitability and efficiency ratios it is recognized that the profitability position of Qantas airline is considerable better as compared to Virgin Australia as Virgin Australia was not able to earn positive earning for all the three years under consideration. Activity ratios These ratios assesses the operational efficiency of the business. It attempts to find out the efficiency of the business to convert the inventories in sales and the sales into cash. In other words, it is the efficiency in using the working capital and fixed assets. Key activity ratios taken into consideration for the analysis of Qantas airline and Virgin Australia are account receivable turnover ratio and number of days the sales in receivables. Account receivable turnover it is the ratio of net credit sales of business to the average accounts receivables during the particular period, generally the accounting year (Ch, Patel White, 2015). It measures the efficiency of business in collecting the credit sales. High ratio represents the favourable condition and lower figure represent the inefficiency. It can be identified from the calculation that for 2014 and 2015 the receivable ratio of Virgin Australia is better as compared to Qantas. However, for the year 2016 the receivable position of Qantas airline is better. NO.of days sales in receivables it is used for measuring average number of days the business takes for collecting the trade receivables after the sales made (Acito, Hogan Imdieke, 2015). As it is the time taken to convert the sales into cash, lower days represent as favourable and the higher days are represented as unfavourable. It can be identified from the calculation that for 2014 and 2015 the days outstanding of Virgin Australia is better as compared to Qantas. However, for the year 2016 the receivable position of Qantas airline is better ?ermk, 2015). Revenue management As the nature of the airline business is of challenging type and requires continuous investment for updated and new technologies, the particular area for focussing is the revenue management (RM). The RM systems are used for determining optimum price for selling the seat at any given point of the time (Graf Kimms, 2013). The required information will be able to make the decision based on various factors. For increasing the revenue The company shall adapt to the conditions of changing market in the real time for the improves procedure Leverage the demand of customers across the revenue streams for increasing the revenue. Improve the forecast accuracy and analyst productivity through enhancing the decision making procedures (Board Skrzypacz, 2016). Enable the integration of unmatched business planning for enhancing the decision making. Conclusion It is concluded from the above discussion that if the financial position and financial performance of Qantas airline and Virgin Australia airline is taken into consideration it can be identified that Qantas is better investment as compared to Virgin Australia. The reason behind this is that Virgin Australia was not able to earn positive income for all the three years under consideration. Further, if the solvency ratios and activity ratios are considered, it is identified that Interest coverage ratio of Virgin airline for all the three years are in negative as the company was not able to earn any positive operating income throughout all 3 years. On the other hand, the interest coverage ratio for Qantas airline improved in 2016 as compared to the year 2014 and 2015. The debt to equity ratio of Qantas airline is better as compared to Virgin Australia as its debt to equity ratio is slightly lower than Virgin Australia. 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