Essay about The Outsider and The Metamorphosis - 1430 Words

English World Literature Essay: The Outsider and The Metamorphosis Comparisons between the relationships that the protagonists had with their parents and how these defined their characters. In the novels, The Metamorphosis by Franz Kafka and The Outsider by Albert Camus, there are many important relationships that help define the protagonists. The protagonist in The Metamorphosis, Gregor Samsa, and the protagonist from The Outsider, Meursault, both had significant relationships with people that helped develop and define their character, the most important of these being their relationships with their parents. I will compare the two protagonists in their relationships with their parents and explain how these relations define†¦show more content†¦Meursault never mentions his father in The Outsider and so we are only looking at his relationship with his mother. At the beginning of The Outsider, Meursault receives a telegram informing him of his mothers death. He accepts this with little emotion, seeming to be more concerned by the fact that his boss will be angry with him for taking two days off to go to the rest home where his mother was staying before she died. This immediately demonstrates Meursault’s lack of feeling or emotion over death. In his view, everyone dies eventually and it is inevitable. We learn that he sent her to the rest home because he did not have enough money to care for her, had nothing more to say to her, and he thought she would prefer to be around other people of her age. So his relationship with his mother defined a part of his character because it showed his lack of emotion that continues throughout the book. The very first sentences of the play: Mother died today. Or maybe yesterday, I don’t know. Are a good example of this lack of feeling and although he gives a fair reason for not knowing when she died, you still get the feeling of a lack of emotion which is clarified at many other points throughout the novel. When he arrives at the rest home, he says that he would rather not see his mother’s body. Meursault knew this wasShow MoreRelatedThe Outsider Phenomenon In Franz Kafkas The Metamorphosis1199 Words   |  5 PagesThe Outsider Phenomenon In life, it is a universal reality that there will be those in society who are not accepted as others are. This can be due to race, intelligence, personality, beliefs, and an infinite amount of other reasons. Individuals such as these are known by many monikers: outsiders, outcasts, pariahs, strangers, aliens, and more. All these terms describe vaguely the same type of being; one who, for whatever reason, is not accepted in normal society. However, these outsiders areRead MoreEssay On Misunderstood In The Metamorpoda711 Words   |  3 PagesOutsiders: Misjudged or Misunderstood? What does being outsider mean? Does it mean being left out of being different? People have often felt like an outsider at one point in their life, and wonder why. Are outsiders misjudged or misunderstood? These two terms meet at a crossroads, and are commonly misinterpreted. Misjudging someone is when you make a solid assumption or conclusion about them, whether it be on their looks our how they act. Being misunderstood is when someone interprets you for someoneRead MoreMersault, Antigone and Gregor as Outsiders Essay1226 Words   |  5 PagesMersault, Antigone and Gregor as Outsiders In every society there is an outsider, a person who stands out amongst the crowd, someone who does not fit in with the norm. Most of the time it is obvious who the outsider in a group is, but sometimes it takes a deeper look into the personality and characteristics of a person to see the traitsRead MoreExistentialism in Camus and Kafka1697 Words   |  7 PagesCamus, ‘the Outsider and Kafkas, ‘The Metamorphosis Franz Kafkas The Metamorphosis and Albert Camus The Outsider, both feature protagonists in situations out of which arise existentialist values. Existentialism is a philosophy that emphasizes the uniqueness and isolation of the individual experience in a hostile or indifferent universe, regards human existence as unexplainable, and stresses freedom of choice and responsibility for the consequences of ones acts. In The Metamorphosis the protagonistRead MoreAnalysis Of The Metamorphosis By Franz Kafka920 Words   |  4 Pagesas if they fit in. In correspondence to the questioning of belonging to a stereotypical teenage society, in the story, â€Å"The Metamorphosis,† by Franz Kafka, is a showing of how in a day-to-day â€Å"regular† lifestyle can result in the alienating of the metamorphosing of something not as typical in your self-styled day-to-day â€Å"regular† lifestyle. This also can be known as outsiders, people who do not belong to a particular group, signi fying the argument that newcomers are simply those who are misjudgedRead MoreExploration of the Common Ground Occupied by the Metamorphosis and the Wasp Factory.996 Words   |  4 PagesMetamorphosis by Franz Kafka explores the troubles of a young man named Gregor. The Wasp Factory explores the troubles of a young man named Frank. In Metamorphosis, the protagonist in the story is Gregor Samsa. He is a travelling salesman who awakes one morning to discover he has turned into an insect. It seems that Gregors only use purpose in life is to work and support his family; this seems his own concern when he finds himself as an insect. The next train went at seven oclock; to catchRead MoreFranz Kafka s The Metamorphosis Of My Existence1096 Words   |  5 PagesThe Metamorphosis of Franz Kafka A picture of my existence... would show a useless wooden stake covered in snow... stuck loosely at a slant in the ground in a ploughed field on the edge of a vast open plain on a dark winter night†. — Franz Kafka The Metamorphosis (Die Verwandlung 1912), Franz Kafka’s best known short story, is a master work of incredible psychological, sociological and existential malaise. Although his points are simple and straightforward, this richly layered and texturedRead MoreAbsurdity Between Kafka and Camus4307 Words   |  18 PagesThis paper seeks to compare and contrast the philosophical views of two great philosophers, namely Albert Camus and Franz Kafka. The works involved in this argument are Kafkas The Metamorphosis and Camus The Outsider. The chief concern of both writers is to find a kind of solution to the predicament of modern man and his conflict with machines and scientific theories. Death, freedom, truth and identity are themes to be studies here in the sense of absurdity.    Kafka was born in Prague in 1883.Read More Essay on Symbolism in Kafkas Metamorphosis903 Words   |  4 PagesSymbolism in Franz Kafkas The Metamorphosis    Kafka uses symbolism in his short story, Metamorphosis.   He uses this technique to make the reader try and figure out what was going on in his head.   He brought out in this story many things about his life, including his father/family, love life, and his future.   He used metaphors to show his love for people in his life.   This story is autobiographical about the forces that control Franz Kafkas life.   In this paper I will explain how KafkaRead MoreFamily Dynamics in Peter Shaffer’s Equus and Metamorphosis by Franz Kafka1068 Words   |  5 PagesThe two novels Equus and The Metamorphosis carry comparable themes which isolate the main character from the father figure within each story. Kafka and Schaffer both contrast similar ideas of rejection within a father and son relationship in Equus and The Metamorphosis, to imitate the way society policies its members through family disagreements. The family differences about religion in one novel, and the s tress because of a major transformation which causes the parent to work in another, creates

Comparing the Use of Symbols in Steinbecks The...

John Steinbeck wrote â€Å"The Chrysanthemums† where the protagonist, Elisa maintains her flower garden with a flower called Chrysanthemums. In a daily routine, Elisa’s husband Henry is a typical farmer who was busy with his orchard and steers, while Elisa, a housewife tends to her garden as the chrysanthemums were shown as Elisa’s children. Written by Susan Glaspell, â€Å"Trifle† was a play about Mrs. Wright who was put through an investigation where she was the main suspect in the case of her husband‘s death. In the play â€Å"Trifles†, the canary symbolizes a child for Mrs. Wright who’s also a house wife and she took care of that bird like it was her child. The bird (canary) in â€Å"Trifles† is symbolically similar to the flowers in the Steinbeck story†¦show more content†¦Wright’s trapped and when Mr. Wright wrung it’s neck, Mrs. Wright felt as her husband took her child’s (canary) life. While Mrs. Wright is investigated, Elisa tended herself to the chrysanthemums, like they were all she had. Elisa, also a housewife, usually had activities involved in routine housework and maintaining her flower garden, that was filled with chrysanthemums. She took care of the chrysanthemums as if they were her children, and being a farmers’ wife, she had more free time than her husband, Henry. When the tinker, also known as the tin man, came up to Elisa for work he tried to manipulate her into giving him some work to do. When the tinker saw there was no way Elisa would give him work, he tried to work her. â€Å"What’s them plants, ma’am?† (Steinbeck, 208). Tinker asked Elisa about the plants probably so he could influence her about chrysanthemums- that way they bond on the subject of the flowers and from there Elisa started to explain the importance of these flowers. Elisa doesn’t realize she’s being played with until near the end when tinker fi nally leaves she waves goodbye to him but her voice drops as she says the word â€Å"Goodbye to goodbye†, finding that the tinker threw Elisa’s chrysanthemums away (Steinbeck, 210). This quote showed the attachment for the chrysanthemums Elisa had, and the minute the tinker threw away those flowers, it broke Elisa’s heart. This makes Elisa thinks about how a man can get what he wants while Elisa

An informative look into the strata of B2B Communication Methods Free Essays

In the conduct of this study, the question that must always be put in our mind is if there is a possibility for the city of Scottsdale and Marrakesh to have a business transaction to improve their economy as a whole. After reading all the necessary materials regarding the economic condition of the two cities, I have learned that Marrakesh has a 55. 5 % rate of share of services in the totality of the city’s GDP. We will write a custom essay sample on An informative look into the strata of B2B Communication Methods or any similar topic only for you Order Now Moreover, Morocco is also known for its industry in mining, food processing, leather goods, textiles and tourism. In terms of their educational attainment level, only 52% of the total population is literate. Its export commodities are mostly clothing, fish, crude minerals, fertilizer, transistors and inorganic chemicals. On the other hand, one of the â€Å"booming† industries in Scottsdale is the business and professional industry that enables them to have an impressive economic growth for the past years. They are also known for their best resorts destinations and high technologies and bio-technology. Feasibility Study Based from the above facts that I gathered, I could say that there is a great possibility of having business with Marrakesh. In the industry of tourism, since Marrakesh is known for their tourism, Scottsdale could develop resorts in Marrakesh. The high rate of tourists that goes to Marrakesh would serve as an opportunity for the Scottsdale to put up resorts. If this would go to happen, tourists in Marrakesh will continue to increase. At the same time, while benefiting the Scottsdale, the resort that will be established would surely cut the unemployment rate of Marrakesh since jobs will be provided to their citizens and, in the later years, could uplift the poverty rate of Marrakesh (Shagazatova). On the other hand, since there is a high illiteracy rate in Marrakesh, and there are a lot of professionals in Scottsdale like teachers, Scottsdale could invest in establishing schools in the Marrakesh in order to uplift their rate of literacy. The schools that I am referring here are only vocational schools, will also provide basic knowledge regarding literacy, that might be a good help in the booming industry of Marrakesh (Ranis). With this, Scottsdale could also get workers from the schools that they had established. With the median age of 24 years, there would be no doubt that Marrakesh industry is concentrated on the service sector. Most of the companies here must be labor intensive in order to take advantage of the large pool of laborers in the market. Wage rate is expected to be low compared to other countries (Phelps). This is also one of the reasons why it is advantageous to put up a business in Marrakesh aside from its economic opportunities in the current days. Since Scottsdale is well known for its business services, it would be a good decision to establish a service oriented company in Marrakesh. It could be in line with the transistor’s industry or textile industry that can be provided by Scottsdale to the workers of Marrakesh. Data Gathering and Recommendations Through the suggested strategies above would definitely benefit both of the cities. Marrakesh could take advantage of the job opportunity that Scottsdale’s investors bring with them and the latter could take advantage of the tremendous amount of laborers in Marrakesh as well as the low operational costs in terms of the wage rate. After presenting this paper to the Scottsdale’s officials, data gathering in Marrakesh economic standing should be implemented right away in order to validate the theories that we have cited in this paper. The data’s were then studied by the economic analysts of Scottsdale in order to have an in depth understanding of the current status of Marrakesh and in order for us to be guided in the actions that we are going to undertake. REFERENCES Phelps, Edmund S. â€Å"Low-Wage Employment Subsidies Versus the Welfare State. † 2007. Ranis, Gustav. â€Å"Human Development and Economic Growth. † 2004. Shagazatova, Batir Mirbabayev and Malika. â€Å"The Economic and Social Impact of Tourism. † 2005. How to cite An informative look into the strata of B2B Communication Methods, Papers

Analytical Procedures Processes Of Audit †Myassignmenthelp.Com

Question: Discuss About The Analytical Procedures Processes Of Audit? Answer: Introducation Analytical procedures are the processes of audit by the auditor to take the better clarity and understanding of clients business and changes in his business. Analytical procedures also helps to identify the potential risk areas to plan the further audit processes (Moreno, et. al., 2007). It also encompasses investigation as is necessary of identified fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount (McDaniel, et. al., 2007). The auditor in the present scenario examine all the financial ratios to check the field of investigation that where he need to take extra care and due vigilance during the audit procedure. Applications of analytical procedure to the financial report information of Double Ink Printers Ltd. for the last three years are as follows: Ratios Explanation Audit Impact Current Ratio Current ratio of a company indicates a companys capacity to meet its short-term debt liabilities. Current ratio of the DIPL is sufficient to pay all its liabilities with all assets in his hands. The Auditor has to review the fact that in the particular case there is situation attached in which the loan company BDO finance group placed the requirement of current ratio be minimum of 1.5 : 1 on the minimum side. Quick ratio Quick ratio of a company indicates that how a company will meet out its short term liabilities with its available quick assets. Quick ratio of DIPL is adequate though there is a decrease in current year Quick ratio but there is not that much impact of this in financial statement. The quick ratio is satisfactory as per the industry requirement not much of audit impact is required. Receivable Turnover Receivable turnover can be used as an indicator that how well a company manages to use its assets. Receivable turnover has declined over a few years which in term depict the inability of the organization to convert their receivable into cash. The reason behind the delay in payments is to be checked and it is to be evaluated by the auditor whether there is existence of material misstatement in the case. Days in receivable Because of the decreasing Debtor turnover ratio, there is a diverse effect over days in receivable. Inventory Turnover Inventory turnover is not a major issue as it didnt deviates that much in the present scenario. Not much of impact Return on Asset Return on asset has declined too much in current year and it has to be examined very carefully by the auditor. The assets realization is on the lower side therefore it must be examined by the auditor. ROE Return on equity doesnt fluctuated that much that it has to be examined by the auditor. Not much of impact Times interest earned Debt equity There has been enhancement witnessed in the segment of debt part which was nil previously. Debt ratio is in accordance of the requirement of the loan company BDO finance, therefore not a big issue to be catered as part from auditor side. Gross profit GP of the company is decreasing over a span of time which has to be seen by the auditor. The reports and other financial data presented by the inventory and purchase department should be taken into checked with great relevance. Inherent risk is the situation of risk produced by error in the financial statement when assuming that there were no internal controls at that time (Hogan Wilkins, 2008). The auditor in this context should consider the reasons for the assessment given to the risk of material misstatement due to particular features of the applicable class of account balance, transactions, or disclosure, while designing the further audit procedures to be performed and acquire more persuasive audit evidence the higher the auditors assessment of risk (Arens, et. al., 2010). Some of the inherent risks discovered by the audit in the above case study are as follows: Embezzlement of stock: The consideration of different currency being used for purchasing the inventory in the accounts makes it a complex work which in turn can result to material errors in the financial statement of the organization. While on the other hand the method used for valuing the inventory is average cost which would lead to major omissions in the books like valuing the rotten inventory. Wrong method for depreciation: By straight line method the depreciation on printing presses, other production equipment and other equipment will be same but by the given case study, we know that the printing press can work only on print-on-demand basis. By the fact we can clearly state that the printing will differ every year i.e. production will differ every year which means written down value method will remain best for the presenting true and fair position of the machines and other equipments in financial statement of the organization (Arens, et. al., 2012). False statement or wrong representation when made by an individual intentionally to deceive the other party is termed as fraud. Fraud is generally done by the individual for his personal interest or purpose which is inappropriate for the organization. With the growth and magnification of the organization the DIPL observed errors with its financial statements. The company is appointing a firm of professional auditing to deal with the current situation and determining and analyze the current scenario of flaws in the financial statement of accounts of the organization (Hogan Wilkins, 2008). As per the new auditing professionals of the company, suggests some of the key areas where the organization needs to focus to minimize the risk of frauds and embezzlements which are as follows: Life of Fixed assets for calculating depreciation The Auditor is responsible for analyzing and evaluating the reason behind the change of the life period of the printing press to 30 years by the organization and he should detect that it can only be done for the profitability of the organization and not for some personal interest and biasness. Change in IT systems Auditor should check the proper reason behind the decision of changing the old IT systems by the company and should also evaluate the fact that whether it is the need of the company to upgrade or is it just only a chance to defalcate the old information because there was not enough staff to handle the new IT system at that time. References McDaniel, L. S., Simmons, L. E. (2007). Auditors' assessment and incorporation of expectation precision in evidential analytical procedures.Auditing: A Journal of Practice Theory,26(1), 1-18. Moreno, K. K., Bhattacharjee, S., Brandon, D. M. (2007). The effectiveness of alternative training techniques on analytical procedures performance.Contemporary Accounting Research,24(3), 983-1014. Arens, A. A., Arens, A., Best, P., Fiedler, B. A., Shailer, G., Elder, R. J., Beasley, M. (2010). Auditing, assurance services and ethics in Australia: an integrated approach. Arens, A. A., Elder, R. J., Mark, B. (2012).Auditing and assurance services: an integrated approach. Boston: Prentice Hall. Leung, P., Coram, P., Cooper, B., Richardson, P. (2009).Modern Auditing and Assurance Services,(4e). John Wiley and Sons, Australia. Hogan, C. E., Wilkins, M. S. (2008). Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies?.Contemporary Accounting Research

To A Friend Whose Work Has Come To Triumph Essays - Greek Mythology

To a Friend Whose Work Has Come to Triumph In the poem "To a Friend Whose Work Has Come to Triumph", Anne Sexton alludes to the flight of Icarus and Daedalus and to "To a Friend Whose Work Has Come to Nothing" to convey a message to a friend. I think this poem was written to reassure a friend that what she did was the right thing. Perhaps a father figure of the friend advised her to do something and she defied him, making herself feel worried that she did the wrong thing. William Butler Yeats once wrote a poem titled "To a Friend Whose Work has Come to Nothing". It was a poem believed to be written to reassure a friend that what she ended up doing was a noble thing even though in reality she failed her original task. The title of Sexton's poem is an obvious allusion to Yeats' poem. Sexton changed "Nothing" to "Triumph" in her title. Sexton's friend must have been a fellow poet to be able to catch the allusion to Yeats' poem. I believe she wanted her friend to know that what she did was the right thing. Perhaps she compared her friend to Yeats' friend. Sexton wrote "Think of the difference it made!" referring to Icarus' flight. She might have wanted her friend to realize a difference her defying her father made. The final line of the poem has a comparably different tone than the first 13 lines. The last line, "See him acclaiming the sun and come plunging down while his sensible daddy goes straight into town.", seems more mocking of Daedalus' flight. It seems that Sexton feels that Daedalus' flight was a wasted chance and was in no way adventurous. She might also be comparing her friend to Icarus, seeing as he too failed his initial task but accomplished something greater on a global scale. I believe Sexton thought that Icarus' flight was not foolish or a failure, but adventurous and a great personal success, even though his satisfaction and personal glory was short-lived. She wrote "Admire his wings", "wondrously tunneling", and "Who cares that he fell back to the sea", therefore I think that she doesn't believe that the fact Icarus plunged to the sea is important. Many have used the process of allusion in the past to help convey a meaning of a poem. A popular example and choice of an allusion topic is the bible or past works of art and literature. Anne Sexton obviously chose allusion as her method of conveying her emotional message to her friend.

buy custom Identity in Cyber Culture essay

buy custom Identity in Cyber Culture essay Very few technologies if any, in documented human history can rival the Internet when it comes to speed of adoption; range of impact and potential diversity of its users (Dery, 1996). Perhaps, only the printing press could come close in comparison with the Internet, with the Internet still winning hands down when it comes to the speed of adoption and rate of reproduction (Dery, 1996). The internet has permeated every aspect of human life today, from business to religion, from politics to entertainment, from professional practice to recreation (Dery, 1996). That rate of adoption has produced an equally gigantic social-cultural impact on the global society, with the World Wide Web helping transforming how people shop, live, interact, learn, trade, spend their time, solve problems. These are the particulars, which define cyberculture (Levy, 2001). A very important element of cyberculture and which is a central foundation of thus paper is how people interact while in online platforms. Cyberculture has induced a dramatic shift in inter-personal interaction, in work culture (colleague relations), inter-group and intra-group relations etc. A close inspection of these interactions, show an ever-reducing importance of personal identity, where the individual exists just as another entity without a personal quality (Dodge Kitchin, 2000). In social media platforms like Face book for instance, a person is only conceived as a friend, a comment, a post etc, without respect to native languages, ages, genders, nationalities etc (Dodge Kitchin, 2000). A good elaboration of individual identity is lst in cyberculture and which will be reviewed in detail hereunder is blogging. An individual can decide to comment on any issue, political, medical, social, legal etc regardless of being an expert in that field or not. That comment will be evaluated by other bloggers and readers on its own merit; in complete disregard of the one who commented. Unlike any form of interactions in the physical world, a comment is regarded as an entry, wholesome as it is, and judged on its own merits without the bias of its source. Once other bloggers read the entry, they also comment and one key characteristic of such comments is that they comment on the initial entry and never on the person who made it. The consequence of such loss of personal identity is grievous at the very least. People gain the permissive attitude that lets them say or do whatever they want. People lose any inhibition, any answerability; any sense of accountability. Misinformation, amoral conduct, antisocial behaviors and even irresponsible social interactions thus become a norm since the participants know that there is no chance for the same vice being attributed to them in their real personal identity. Whenever people are not held accountable and responsible of their actions and conduct, they become more amoral than moral. Again, unlike in any other arena of the social dynamics of the physical world, cyberculture enables people to do whatever they please since nothing is attributable to anybody. It is like a maze in which people can lose themselves into like shadows and be as wanton as they wish before taking up their real identities afterwards. Pornography, fraud projeects, unsavory talk, hate-campaigns are just examples of the problems created by the cybercultures misplacement of personal identity. Yet cyberculture must not be wholly conceived as an area of interaction of persons in terms of social exchanges alone (Levy, 2001). Cyberculture encompasses much more than blogging and social media networking. Since its inception, the internet has become a dynamic and progress avenue to exchange intellectual thought (Levy, 2001). In around 1970s, the internet (a project of the US Army itself) was used mainly for information exchange and transmission where scientist, researchers, academics, mathematicians, medical practitioners, legal operatives etc. exchanged their information, retrieved information and uploaded their new findings as contribution to the available body of knowledge (Levy, 2001). That was even the advent of multimedia technology as a component of the cyberculture. Cyberculture was then conceived in a purely functional basis and personal identity was prime, since individuals wanted to strongly identify with their contributions. That is why most o the academic papers online, then and still now, have a preferential place for authors realistic identity, qualifications and position in the society. In essence therefore, as expounded by Baase (1997), whenever cyberculture imposes the need for personal identity, it becomes positively organized, beneficial and highly productive. When personal identity is left out of the cyberculture, the products are largely and objectively unpalatable, destructive, obscene and amoral. Buy custom Identity in Cyber Culture essay

Financial Report Degree Case Study Example | Topics and Well Written Essays - 2250 words

Financial Report Degree - Case Study Example Monsoon plc deals in branded variety of clothing, footwear and accessories comprising two major chains i.e., Monsoon and Accessorize. The company caters to a wide range of customers young and old, male and female, babies and children. Apart from clothing and accessories, the company also deals in home ware for instance, bed and bath lines, curtains, and other home products (Company Info, accessed 06.04.2006). Blacks Leisure plc is a high street chain of superstores engaged in outdoor clothing and footwear business all over the United Kingdom having around 104 stores across the country. The company has a diversified customer market and its store design reflect this orientation. It provides clothing and travelling products to a wide range of customers of all ages and kind. It deals in several brands and provides a range of products relating to the outdoor activities and adventure most specifically clothing, tents, outdoor equipments, accessories and instruments The comparison and evaluation presented in this report is significant in the sense that it practically employs a wide variety of financial ratios to assess the financial position and performance of both the companies. ... This comparison would assist these users in forming a rationale for their major decision-making i.e., strategic planning, investment and funds lending etc. RATIO ANALYSIS- BLACKS LEISURE GROUP PLC & MONSOON PLC Ratio analysis is the best tool to evaluate a company's performance and identify problems (Meigs & Meigs, 1993). Riahi-Belkaoui (1998) comments that financial ratios are meant to make the information in financial statements interpretable for the various users of financial statements. Similarly, we will assess and analyse the financial position and performance of the two companies Blacks Leisure plc and Monsoon plc using a broad array of financial ratios from the viewpoints of management, lenders and investors separately. Analysis For Management Management needs to analyse its performance and efforts put into the corporate affairs through the company's financial results so as to realise their strengths and weaknesses. Riahi-Belkaoui (1998, p11) says, "the profitability ratios portray ability of the firm to efficiently use the capital committed by stockholders and lenders to generate revenues in excess of expenses". Therefore, the analysis from the management aspect has been done with the help of following profitability ratios: Ratios Blacks Leisure Plc Monsoon Plc Gross Profit Ratio 53.07% 61.51% Net Profit Ratio 6.54% 15.66% Return on Capital Employed 20.23% 42.76% The Gross Profit Margin Percentage evaluates the percentage of profit earned by a company on sales after the production and distribution activities (Mcmenamin, 1999). It shows how well the company manages its expenses so as to attain maximum profit out of its total sales. Monsoon plc's gross profit ratio of 61.51% reflects that the company