How Does Realism And Idealism Affect Our International...

Amidst Political Idealism, Realism The theories of realism and idealism are as old as politics, itself. There has always been one group looking as things as they are, asking finite questions like how much will it cost, examining actions over intentions and another group aiming for how things should be while asking is this morally right, just or conscionable?. How does realism and idealism affect our international political landscape? Although theory suggests that politicians operate from one camp or another, is it impossible to navigate life supporting every initiative of one camp or another? One may in fact possess an idealistic viewpoint or attitude overall but, cast a vote for a more realistic solution of a particular situation. Evidence suggests that descriptors of realism and idealism are blurred lines, although it is in direct conflict with the teachings of political science, which have not changed much since inception. â€Å"†¦one cannot understand Hitler s Germany and Stalin s Soviet Union, the two most destructive states of the twentieth century†¦ Both regimes were driven by the desire to remake first their societies and then the world. Neither took the state as the unit whose interests were to be served; no narrow self-interest or considerations of national security or even national gain could have led to such domestic slaughter and dangerous expansions.† Jervis, R. (1998). There are many examples of overlapping realism and idealism. A group of realists andShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesLeft Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Allida M. Black, ed., Modern American Queer History Eric Sandweiss, St. Louis: The Evolution of an American Urban Landscape Sam Wineburg, Historical Thinking and Other Unnatural Acts: Charting the Future of Teaching the Past Sharon Hartman Strom, Political Woman: Florence Luscomb and the Legacy of Radical Reform Michael Adas, ed., AgriculturalRead MoreMetz Film Language a Semiotics of the Cinema PDF100902 Words   |  316 Pagesunfamiliar with the concepts and terms of semiotics. Excepting the inadequate translation of a few words which either cannot be translated into English or only approximately translated, few semantic and stylistic improvements are needed and the translation does justice to Metz s text. In some instances, usage did not adopt Michael Taylor s solution. The most glaring example of his innovative translation is the word significate now usually translated by signified (signifià © in French)—which is used throughoutRead MoreBackground Inditex, One of the Worlds Largest Fashion Distributors, Has Eight Major Sales Formats - Zara, Pull and Bear, Massimo Dutti, Bershka, Stradivarius, Oysho, Zara Home Y Kiddys Class- with 3.147 Stores in 70100262 Words   |  402 PagesCase studies from the textile sector Doctoral dissertation the international institute for industrial environmental economics Lund University, Sweden  IIIEE DISSERTATIONS 2009:2  Responsibility in the Supply Chain Interorganisational management of environmental and social aspects in the supply chain Case studies from the textile sector Beatrice KOGG Doctoral Dissertation May 2009 The International Institute for Industrial Environmental Economics  InternationellaRead MoreOrganisational Theory230255 Words   |  922 PagesI strongly recommend it to anyone seriously interested in the different intellectual traditions that contribute to our understanding of organizations. Professor Tomas Mà ¼llern, Jà ¶nkà ¶ping International Business School, Sweden . McAuley, Duberley and Johnson’s Organizational Theory takes you on a joyful ride through the developments of one of the great enigmas of our time – How should we understand the organization? Jan Ole Similà ¤, Assistant Professor, Nord-Trà ¸ndelag University College, NorwayRead MoreStrategic Marketing Management337596 Words   |  1351 PagesStrategic Marketing Management Dedication This book is dedicated to the authors’ wives – Gillian and Rosie – and to Ben Gilligan for their support while it was being written. Acknowledgements Our thanks go to Janice Nunn for all the effort that she put in to the preparation of the manuscript. Strategic Marketing Management Planning, implementation and control Third edition Richard M.S. Wilson Emeritus Professor of Business Administration The Business School Loughborough University

The Protestant Reformation And Renaissance The...

Modern historians have always debated on how we should classify the events of our history; they naturally want to be as authentic and actuate as possible when they rely information to us. However, when it comes to something as complicated and intricate as European history, it becomes troublesome to simply label a part of history without it bearing resemblance to another. As to the concern of the relation between the Protestant Reformation and Renaissance, they both encompass apparent elements of individualism and religious reasoning. In spite of this, both these events can be separately indentified as different based on the change they incited on the whole of Western Civilization and of who was actually effected during their time. The†¦show more content†¦Machiavelli recites various examples of influential peoples’ victories and failures within Europe who either act or don’t act out the nature he highlights in his analysis of humanist beliefs. He uses the infam ous Cesare Borgia as one such example. â€Å"Cesare Borgia was considered cruel, yet his harsh measures restored order to the Romagna, unifying it and rendering it peaceful and loyal.† (Machiavelli, The Prince 58). As one of the prevailing themes within the Renaissance, religion always played an important part within the arts and politics of Europe. However, the central entity responsible for all religious affairs, the Catholic Church, practiced some rather questionable methods of consolidating its duties between God and the people of the physical world. Many philosophizers and priests had questioned the goals and reasoning of the church throughout the fifteenth century, yet many met the same fate of being discredited by the church, forced into silence, or straight up killed and labeled as a heretic. In spite of the large number of people who suffered thanks to their differing opinions, one monk became accredited with being one of the most devout to his faith and ended up changing history in his oppositionShow MoreRelated The Nature of Man, the Renaissance, and the Protestant Reformation2873 Words   |  12 Pages Europe was a tumultuous region in the fifteenth and sixteenth centuries. In particular, the Renaissance and the Protestant Reformation both introduced radical intellectual and religious ideas that challenged centuries of established doctrine. This period corresponded with a great surge in philosophical, political, and religious writing. Among the most influential thinkers of the time were the Italian humanist Leon Battista Alberti, the Florentine politician Niccolà ² Machiavelli, and theRead MoreHumanism and the Renaissance + Protestant Reformation = Scientific Revolution3038 Words   |  13 PagesHumanism and the Renaissance + Protestant Reformation = Sc ientific Revolution Kelly McCabe CCM Summer Session III Professor Pilant Term Paper CCM Summer Session III 2012 Early Modern European History Term Paper The later Middle Ages is characterized as a time of great transition and advancement, especially pertaining to areas of politics, economics, art and intellect. A new trend towards the pursuit of new knowledgeRead MoreThe Reformation Was the Rejection of the Secular Spirit of the811 Words   |  4 Pagesfocus, the Renaissance concentrated increasingly on the present day, demonstrating a more secular philosophy. Humanism developed, making human beings, and not God, the center of attention. People not longer considered their lives solely as a preparation for the afterlife, but instead gave them actual value. The churchs authority fused with that of the state, resulting in a monopolized power greatly influenced by religion. The rejection of the secular spirit of the Italian Renaissance can be seenRead MoreRenaissance and Reformation806 Words   |  4 PagesThe renaissance and the reformation were two of the most significant changes in history that has shaped our world today. Both of these great time periods are strikingly similar in some ways and totally different in others. This is because the renaissance was a change from religion to humanism whether it is in art or literature; it is where the individual began to matter. However, the reformation was,† in a nutshell,† a way to reform the church and even more so to form the way our society is todayRead MoreThe Decline Of The Reformation867 Words   |  4 PagesThe fact that the Renaissance took place before the Protestant Reformation was not a coincidence. One of the major promoters of the Reformation was the availability of the Bible in the common language of the people throughout Europe. Another was the growing number of people who were able to read the Bible for themselves. Both the availability of printed material and the increasing literacy rates were direct consequences of the Renaissance and thus fostered the Reformation that followed. Without theRead MoreInterpreting Modern History: Revival of the Appreciation of Art894 Words   |  4 Pagesmoral values known as the Renaissance. During and before this time period, the majority of the European population was deeply embedded and blinded by the church. It is my understanding that Modern history is comprised of a sequence of events. It was not limited to specific dates, it was a continuous cycle of religious and political strives for power, establishment, and scientific discovery. The events, formerly mentioned, that took place were the Renaissance, the Reformation, and Exploration. The firstRead MoreInfluence Of The Renaissance On Modern Europe1174 Words   |  5 Pageswere more significant than the Renaissance, the Protestant Reformation, and the French Revolution. Of these three events, the Renaissance proved to be the most important event in shaping a modern Europe, with developments in education, class structure/order and social change issues, religion, building construction/use, Medici banking system, art and architecture, humanism, printing and the printing press, and the scientific and medical changes of the Islamic Renaissance. The changes in the developmentRead MoreWhy Did The Renaissance Come From Northern Europe?1696 Words   |  7 PagesWhy did the Renaissance come later to northern Europe than to Italy and what were its distinctive characteristics? The Renaissance, a term coined by Giorgio Vasari in 1550 , is used to describe the period of cultural and intellectual change which started in Italy and then spread across the rest of Europe. This development in society led to Europe stepping out of the medieval era and becoming a powerhouse on a global scale. The Italian Renaissance is what the majority of people think ofRead MoreThe Renaissance Versus the Reformation1340 Words   |  6 PagesThe Renaissance versus the Reformation I feel, sometimes, as the Renaissance man must have felt in finding new riches at every point and in the certainty that unexplored areas of knowledge and experience await at every turnÂâ€"Polykarp Kusch. Two very critical periods in the history of western civilization involved the eras of the Renaissance and the Reformation. The renaissance evolved mainly in direct result to the medieval times where the people where obedient to authority. The reformationRead MoreThe Renaissance Period1455 Words   |  6 PagesThe Renaissance period, also known as the time of â€Å"rebirth†, brought many new ideas from the early 14th to late 16th century. These ideas derived from old medieval beliefs coinciding with new modernist attitudes (â€Å"Basic Ideas of the Renaissance,† 2012). Of the many changes that occurred, politics and power, humanism, and the Protestant Reformation predominated. Many desired a strong central government and an end to feudalism, which gave way for the establishment of monarchies (â€Å"Introduction to Renaissance

Swot Analysis Pepsi Free Essays

SWOT Analysis: PepsiCo Diversification Strategy in 2008 Name Course Instructor Name Date PepsiCo Diversification Strategy in 2008 PepsiCo History †¢ PepsiCo is the second largest snack and beverage company in the world. Established in 1965 when Pepsi-Cola and Frito-Lay shareholders merged their salty snack icon and soft drink giant. With revenues of $500 million with popular brands such as Pepsi-Cola, Mountain Dew, Fritos, Lay’s, Cheetos, and Ruffles, they have achieved growth and long-term value in its operational activities by creating competitive advantages through new product innovation and acquisitions. We will write a custom essay sample on Swot Analysis: Pepsi or any similar topic only for you Order Now Its portfolio has grown year after year with its acquisition of Tropicana in 1998, two largest bottlers (Pepsi Bottling Group/PepsiAmericas) in 2010 and Wimm-Bill-Dann (dairy products) in 2011, and the merger with Quaker Oats in 2001. Profits generating $39. 5 billion in net revenues in 2007 leading to 19 products each generating $1 billion in worldwide retail revenues in 2010. Some of the most popular inclusions have been Quaker Oats, Gatorade G2, Tiger Woods signature sports drinks, Cap’n Crunch cereal, Aquafina, and Aunt Jamima pancake mix. In keeping up with consumer health and wellness concerns of reducing saturated fats, cholesterol, trans fats, and simple carbohydrates, PepsiCo created better-for-you and good-for-you products under the Power of One alliance strategy which focused on increasing customers tendency to purchase more than one PepsiCo product during each visit. A quite ingenious innovation! †¢ †¢ SWOT Analysis Strengths Branding Diversification Distribution Weaknesses Overdependence on Snacks Non-carbonated drinks Large Size Low Productivity Opportunities Broadening of Product Base International Expansion Growing Snacks of new flavors and Bottled Water market in U. S. Threats Decline in Carbonated Drink Sales Potential Negative Impact of Government Regulations Intense Competition Potential Disruption Strengths Branding †¢ PepsiCo’s top brand is its most recognized brand in the world, Pepsi, followed by its 155 varieties of Frito-Lay, PepsiCo beverages, Tropicana, Gatorade, and Quaker Oats brands. Most PepsiCo brands reached number one or two positions in their respective categories and has â€Å"24 other global and local brands with annual retail sales ranging from $250 million to $1 billion, including Sobe, Naked, AMP Energy, Propel Zero, Sabritas, Gamesa, Lebedyansky, Aunt Jemima and Rice? A? Roni . † (PepsiCo website) In2008, Frito-Lay was the top selling chip brand in the U. S. and Propel Fitness Water was the leading brand of functional water; In 2007 it was Gatorade, propel, and Aquafina with a 76 percent market share. Three initiatives leading the industry were â€Å"convenience, a growing awareness of nutritional content of snack foods, and indulgent snacking. † (Gamble Thompson, 2012, pg. 426) The strength of these brands is evident in PepsiCo’s presence in 200 countries and proven in it’s 2007 net revenues of $39. 5 billion globally and annualized revenues of $60 billion in 2010. (PepsiCo website) The company has the largest market share in the US beverage at 39%, and snack food market at 25%. Such brand dominance insures loyalty and repetitive sales. †¢ Diversification †¢ PepsiCo’s diversification not only integrates snacks (chips), ready-to-drink teas, juice drinks, flavored/bottled water, as well as breakfast cereals, cakes and cake mixes, but its brands are catered to its international franchise such Crujitos corn snacks, Fruko beverages, and Crueslic cereal sold in the UK, Europe, Asia, Middle East, and Africa. All the various products plus a multi-channel distribution system, and its 300,000 team of professionals that thrive on collaboration and respect were led by three CEOs (Enrico, Reinemund, Nooyi); all of which served to insulate PepsiCo position as the â€Å"world’s second largest food and beverage business†. (PepsiCo website) Distribution †¢ The company delivers its products through direct-store-delivery (DSD) from manufacturing plants and warehouses to customer warehouses and foodservice and vending distribution networks to retail stores. PepsiCo website) These delivery options allow maximum visibility and appeal (DSD), costs savings for fragile/perishables with lower turnover (customer warehouse), and the use of third party distribution services (foodservice/vending) to schools, stadiums and restaurants reducing stock-outs. All are based on â€Å"customer needs, product characteristics, and local trade practices†. (PepsiCo website) Weaknesses Overdependence on Snacks and Non-carbonated drinks †¢ PepsiCo failed to focus on its main brand, Pepsi. Although sales of carbonated drinks was considerable his, it was carried by it’s non-carbonated which increased revenues 5 percent; consequently, carbonated revenues dropped 3 percent the same year, 2007. †¢ The company focused on more healthy products by trying to develop new sweeteners and acquiring Izze lightly carbonated sparkling fruit drinks in 2007. It failed to strengthen its position in the U. S. to out beat Coca-Cola and lagged 10 percent in 2007; bumping PepsiCo to the number two position of nonalcoholic beverage producer. (Gamble Thompson, 2012, pg. 430) Large Size †¢ Despite its international presence, 48 percent of its revenues originate in the US. (Gamble Thompson, 2012, pg. 431) This leaves PepsiCo vulnerable to the impact of changing economic conditions. Large US customers could exploit PepsiCo’s lack of bargaining power and negatively impact revenues. Acquisition of Pizza Hut, Taco Bell, and KFC initially proved beneficial but continued growth in snack food and beverage acquisitions deemed its strategic-fit benefits existing between restaurants and its core beverage and snacks were difficult to capture. Benefits were offset by fast-food industries fierce price competition and low profit margins. (Gamble Thompson, 2012, pg. 423) †¢ â€Å"Its value chain consists of 230 plants, 3,600 distribution systems, and 120,000 service routes around the wo rld. (Gamble Thompson, 2012, pg. 436) Low Productivity †¢ Low profit margins on PepsiCo’s international business demanded the need for a new organizational structure leading to the 2008 realignment creating a three division structure under one roof with six reporting segments: Frito-Lay North America, Quaker Foods North America, Latin American Foods, PepsiCo Americas Beverages, United Kingdom Europe, and Middle East, Africa Asia. (Gamble Thompson, 2012, pg. 36) In an article from the Dow Jones Company, dated 21 November 2012, it reports a disappointing year for Pepsi and the speculation that PepsiCo may be reconsidering its refusal to create separate global snacks and beverage companies. † (Proquest) Opportunities Broadening of Product Base †¢ PepsiCo seized opportunity of potential weaknesses by acquiring Mexico’s largest Pepsi bottler, Pepsi-Gemex SA de CV, for $1. 26 billion capitalizing Mexico’s number one producer of purified water. (Ga mble Thompson, 2012, pg. 34) In addition, the two largest bottlers (Pepsi Bottling Group/PepsiAmericas) in 2010 and Wimm-Bill-Dann (dairy products) in 2011, and the merger with Quaker Oats in 2001. †¢ It continues to broaden its product base by introducing what consumers want most: Healthier snacks and drinks, convenient snack size portions, and introducing multiple flavors to the needs of various cultures. These initiatives will enable PepsiCo to adjust to the changing lifestyles of its consumers and appeal to its international customer base. International Expansion †¢ PepsiCo is focused on expanding Gatorade into 15 additional countries, Tropicana into 20 new markets, and Lipton into five international markets in 2012. (Gamble Thompson, 2012, pg. 434) Its expansion into international markets and a lessening its dependence on US sales in addition to the company plans on major capital initiatives in China will increase their global customer base. Growing Snacks of new flavors and Bottled Water market in US †¢ Products such as Aquafina, and Propel are well established products and in a position to ride the upward crest. PepsiCo products such as, Doritos tortilla chips, Cheetos cheese flavored snacks, Tostitos tortilla chips, Ruffles potato chips, Sun Chips multigrain snacks, Rold Gold pretzels, benefit from a growing savory snack markets.. Threats Decline in Carbonated Drink Sales †¢ Soft drink sales have decline by as much as 2 percent from 2005 to 2007 due to a health conscience society. Fruit beverages went down slightly and others stayed relatively the same. The future state of the economy and additional emphasis on health could drive these numbers in the negative direction. Potential Negative Impact of Government Regulations †¢ Manufacturing, marketing, and distribution of food products may be altered as a result of state, federal or local dictates. In 2000, PepsiCo experienced FTC setbacks due to concerns over the merger of Gatorade and that it might give the company too much leverage in negotiations with convenience stores. The FTC stipulated that PepsiCo could not jointly distribute Gatorade with soft drinks for 10 years. (Gamble Thompson, 2012, pg. 423) This could have set them so far ahead of their number one competitor to stay number one. There’s also been talk about the ingredient, acryl amide, suggesting it could cause cancer if consumed in significant amounts in rats. If the company has to comply with a related regulation or add warning labels, it could have negative impacts. Intense Competition †¢ The Coca-Cola Company is PepsiCo’s primary competitors. Intense competition may influence pricing, advertising, sales promotion initiatives undertaken by PepsiCo. Potential Disruption †¢ The economy is unstable and people are cutting back on spending. Although people want to eat and drink healthier products, the costs to eat healthier is more expensive so the changes to make healthier snacks need to stay reasonable. Another potential threat are the generic brands most stores sell that appeal to the penny pincher during hard times. Alternatives Smaller packaging †¢ PepsiCo could expound on making smaller portions to all their products that have high sale rates. Selling in bulk at cheaper prices is another option for the residential and business arena. Advertisements †¢ Promote their products through effective marketing strategies. Utilize internet, facebook and other resources that hit thousands at one time but isn’t expensive. Do funny advertisements like the Super Bowl ones more often. These are things people remember and talk about for long periods. Intense Competition †¢ The Coca-Cola Company is PepsiCo’s primary competitors. Intense competition may influence pricing, advertising, sales promotion initiatives undertaken by PepsiCo. The economy is unstable and people are cutting back on spending. Although people want to eat and drink healthier products, the costs to eat healthier is more expensive so the changes to make healthier snacks need to stay reasonable. Another potential threat are the generic brands most stores sell that appeal to the penny pincher during hard times Potential Disruption Due to Labor Unrest – †¢ Outsource jobs to other countries to benefit their needs but provide job opportunities to people in the U. S. This provides added growth at home and abroad while not jeopardizing at home support. Assessment †¢ PepsiCo has held their own for decades and have grown into the global market becoming diverse in the snack industry, carbonated and non-carbonated drinks, and incorporating new seasonings and spices to appeal to the local nationals. Pepsi has a large loyal group of customers that they need to stay attuned to and ensure they offer incentives for being so loyal. Offering discounts is a great way to not only keep customers, but it helps gain new customers. Overall, Pepsi has achieved success and stayed in the running. Although they were bumped down to number two, it seems as though the take great care in addressing lessons learned and are not fast to make a rash decision as they Dow recently reported that I mentioned above. They have cross-communication and rotate managers to keep them fresh on new initiatives and this puts fresh eyes on the situation to better capture new ideas and identify potential shortfalls. PepsiCo commitment is to deliver sustained growth. They offer a wide variety to meet the needs and preferences to satisfy fun to contributing to healthier lifestyles. It has a solid foundation and is only going to progress back to the number one position in the future. I think it needs to continue what it’s doing but not over extend themselves to where they lose focus on what started them in the first place, their number one product, the Pepsi. Which happens to be my favorite soda! †¢ †¢ †¢ References PepsiCo, (n. d. ). PepsiCo. Retrieved from http://www. pepsico. com/ on December 12, 2012 PepsiCo, (n. d. ). PepsiCo. Retrieved from http://www. pepsico. om/Download/PepsiCo_Quick_Facts. pdf on December 12, 2012 Bary, A. , (2011). Don’t Rule Out a Pepsi Breakup Yet. Barron’s, 91(47), 20. Retrieved from http://proquest. umi. com/pqdweb? index=0did=2526832001SrchMode=1sid=9Fmt=3VInst=PRODVType=PQD RQT=309VName=PQDTS=1323732097clientId=74379 on December 12, 2011, (Proquest Document ID: 2526832001). Gamble, J. E. , Thompson, A. A. , (2011). Essentials of Strategic Management: The Quest for Competitive Advantage. (2nd ed. ). New York: McGraw-Hill How to cite Swot Analysis: Pepsi, Papers

Measuring Firm Performance Using Financial -Myassignmenthelp.Com

Question: Discuss About The Measuring Firm Performance Using Financial? Answer: Introduction Common size analysis or the vertical and horizontal analysis of the company is used to analyse each item of income statement and balance sheet to assess the trend of the company. Looking into the horizontal analysis of the company it is identified that the revenue of the company has been increased by 43% in 2017 as compared to 2016. However, the expenses of the company have been increased by 39% as compared to previous year. Further, as the increase of revenue is more than the increase of expenses, the net income of the company is increased by 56%. Moreover the assets of the company have been merely reduced by 0.42% over the years from 2016 to 2017. The total liabilities have been reduce by 4.11% and total shareholders equity of the company is increased by 4.97% On the other hand, looking into the vertical analysis of the company it is identified that the operating income of the company for the year 2017 is 18% of the revenue whereas for 2016 the same was 16% of the revenue. Further, the net income for 2017 is 13% as against 12% for 2016. Out of the total assets of the company 8.7% is current assets and 91.3% is non-current assets. Further, among the total liabilities and equity, 57% is debt component and 43% is equity component. Ratio analysis Profitability ratio looking into the profitability ratio of the company it is identified that the gross profit ratio and return on equity of the company is reduced in 2017 as compared to 2016. The gross profit has been reduced from 94% to 34% over the years and the return on equity has been reduced from 8% to 4%. However, the operating margin has been increased from 165 to 18%. Therefore, it can be stated that the profit earning efficiency of the company has been reduced over the years (Delen, Kuzey Uyar, 2013). Efficiency ratio it measures the operational efficiency of the company. These ratios are also known as turnover ratio. Looking into the receivable turnover ratios of the company it is recognized that all the three ratios that is the debt to equity ratio, long-term debt to equity and debt to total assets ratio of the company over the last 2 years has not been changed significantly. Therefore, the efficiency of the company has not been improved or deteriorated. Solvency ratio the main objective of these ratios are assessing the companys ability to pay off their long term obligations. Further these ratios reveal the long term operating and financial structure of the company. Looking into the solvency ratios of the company it is found that debt to equity ratio of the company has been increased which states that the debt portion is increased. However, the other ratios are depicting that the company has a balanced capital structure and moderately leveraged. Liquidity ratio these ratios states the ability of the company to pay off their obligations when they are due. Looking into the current ratio of the company it is identified that the companys efficiency to meet the obligations over the past 2 years has not been changed. However, the defensive interval has been reduced from 173.98 to 139.73. Therefore, the ability of the company to operate under the situation where cash inflow are cut off is reduced (Lundholm Sloan, 2013). Recommendation From the aspect of potential creditor the creditor will be mainly concerned about the liquidity position and solvency position of the company to assess the companys ability to meet its financial obligation. It can be identified from the above that the company has maintained the balance among its debt and equity component under the capital structure. Further, over the last 2 years the company has maintained the moderate liquidity position. Therefore, based on the analysis it will be safe for a creditor to lend money to Corus Entertainment Limited. From the aspect of potential share investor the shareholders before investing in any company mainly analyse the efficiency status and profitability position of the company. It is recognized that though the profitability position of the company has been deteriorated over the years from 2017 to 2016, the company was able to maintain its efficiency over the last 2 years. Further, the company was able to earn profit over the last 2 years. Further, it was able to reduce the liability by 2% as compared to the previous year. Therefore, the shareholder can invest their money into the company. Reference Delen, D., Kuzey, C. Uyar, A, (2013). Measuring firm performance using financial ratios: A decision tree approach.Expert Systems with Applications,40(10), pp.3970-3983. Lundholm, R.J. Sloan, R.G, (2013).Equity valuation and analysis with eVal. McGraw-Hill Irwin.