Equality for Women in our Society Essay - 1150 Words

Did you know that the lowest ranking female in a pack of hyenas have a higher rank than the highest male of that pack? This is drastically different from that of the social structure of humans in most societies. Even though women are soft and delicate, women deserve equality because they are compassionate, intelligent, strong, and work as hard compared to men. Women can defuse a situation in a compassionate, intellectual manner and work hard at it until peace is reached. Women should be treated equally to men because they have the same qualities in most areas as men and have qualities that some men lack. Women and men are very different in the aspect of physical and mental attributes. Women, in general, have more compassion than†¦show more content†¦They can also bring to light issues in marketing that can help to bring more appeal to the consumer thus improving sales. A Norwegian data stated that women are more significant as drivers of economic growth from a global standpoint (Holmà ¢s, 2012). Higher education is a growing concern of many of the young, middle, and elder generations. Just as men, many women pursue college to better their lives and/or pursue their possible dream career. In a United States Census conducted in 2010, the men to women ratio was 49.2-50.8 meaning that the number of men to women are very close (Howden Meyer, 2011). The women who go on to attain a Bachelor’s degree or more was more than 35%, more than 10% above the men (United States Census Bureau, n.d.). Between the ages of 25-29 with a Bachelor’s degree or more, women have been on a steady incline since the 1940s as opposed to men (United States Census Bureau, n.d.). Women have the educational experience and drive to earn equal pay doing the same work. There is no doubt that women have the intelligence as college attendance have proven. With women making up half of the population and increased educational attainment, it is justified that they are treated fairly. Women can be seen working in nearly all fields of occupation. Women’s work output can easily be compared to that of men in many occupations. Women may still makeShow MoreRelatedThe Female Leaders Around The World1543 Words   |  7 Pagesdespite contrary belief. In our society, specifically the United States of America, female leaders in business and politics are growing. We aren’t alone in this. In the past years the world has had around twenty women classified as world leaders (McCullough). Now we are at a record high of twenty-two according to McCullough. This shows that woman dominance is growing world wide not just in our area. There are thirty-six countries that have already either had or have women as their presidents (McCullough)Read MoreThe Unequal Pay Act1568 Words   |  6 Pagesbetween men and women. Men have always been the head of the family, the workers and the providers, but in recent years this unequal view of male superiority may be dwindling. Wome n have grown out of the initial roles of homemaker, teacher and nurse and have developed into other fields of education and profession that have previously been specified as only acceptable for men (i.e. doctors, lawyers, businesspeople.) But, despite this developing equality in the gender roles of society, women today are stillRead MoreGender Equality And The Equal Rights1314 Words   |  6 Pages The topic I have decided to discuss will be Gender equality. Gender equality refers to the equal rights and opportunities presented to both genders: Men and Women. I chose this topic because I believe it is a topic that is in need of improvement in most cases including that of society and the church.They both have standard views that women and men have different parts to play in society and different roles that are associated with them; thus I want to show how such views can be both right andRead MoreGender Inequality And Gender Equality1667 Words   |  7 Pagesinequality is an issue not just nationally but globally. This issue is portrayed by the mistreating of individuals, mainly women, and not valuing everyone as one. This presentation will illustrate the exploration of gender equality, propose a solution and why that solution will produce a better future for a better world. Gender inequality is a very important issue common in our world today that refers to unequal treatment or perceptions of individuals based on their gender. It arises from differencesRead MoreThe Issue Of Sexual Assault On College Campuses1149 Words   |  5 Pagesmodern history women have sought for equality. Men, for all of time, have had more power and opportunities. Women have never been afforded the same rights men have. Recently as the feminist movement once again gains steam, women’s rights are finally being discussed at length. The United States of America has become more progressive as a nation, and gender equality is now something we are striving for. The feminist movement has a great hand in our ability to finally reach gender equality. Again, dueRead MoreThe Role Of Gender Inequality On Young Girls873 Words   |  4 PagesGender Inequality All parents care about equality. Not only for all races, but for all genders as well. Equality is, and will always be the basic foundation of humanity. However, we still see gender inequality on a daily basis negatively affecting not only women, but young girls as well. This is because society uses women to appeal to an audience, and portrays them as being objects. If gender inequality stays a prominent part of the American culture, equality will never be reached. In order to changeRead MoreFeminism : A Negative Effect On Society1608 Words   |  7 PagesFor many years, women have strived for gaining equality with men. They have been held back and their opportunities taken away from them because of the fact that they’re women. Feminism has had a profound negative effect in the past and is still having a negative effect in the high profile of modern society. Feminism is still as relevant today as it was when women were fighting for their right to vote. In modern society, wom en and men aren’t thought of equals, when compared to the strong, dominantRead MoreEquality Is The Central Point Of Discussion928 Words   |  4 PagesEquality In America Throughout the history of America, equality has always been the central point of discussion in society. Many believe that America has reached the point of equality where everyone is equal. Obviously this is not the case, but we have made great strides to reach a world where everyone is equal. However, America has made great improvements in making equality relevant in todays society. Although contemporary society has succeeded in making â€Å"equality† a reality, I claim that it hasRead MoreWomen Equality Essay777 Words   |  4 PagesThe concept of equality between men and women has been heavily deliberated for the past few decades, but as we discussed in class throughout the week, it’s become increasingly clear that people have drastically different ideas on what constitutes equality. Originally, when posed the question, I brought up the more prominent issues facing women in our society, politically, socially, and economically. Politically, I believe that for men and women to be equal, women need to be proportionately representedRead MoreGender Inequality Essay1153 Words   |  5 PagesThrough the media and the work of researchers, we get to know more and more on the issue of gender inequality in different areas of our society. However, although significant progress has been made during the twentieth century, in an attempt to equalize the rights of women and men, they still do not seem to be met daily. Having a job is considered important for men and women, although the centrality of work is organized completely differently by gender. This form of inequality persists in all areas such

Juveniles Should Not Be Tried For Adult Prison - 1911 Words

In the recent years, cases of juvenile crimes have been decreasing to its lower rates since the 1980’s which is good. However, there are still plenty of juvenile crimes happening. There has been a big debate going on about whether juveniles should be tried as adults or juveniles, and things just keep getting more and more out of hand. Juveniles are being tried as adults and that is unacceptable. Juveniles should not be tried in adult courts regardless of their crime because they are simply not prepared to handle all the pressure and the problems that will cause them being sent to adult prison. Teens are not allowed to vote, smoke, drink alcohol among other things because according to the government, they are not in the appropriate age to do so. They are not considered mature enough. They are not adults. This leads to the question as to why are they not considered adults when doing some of these things, but are considered adults when they commit a crime of a certain degree. The main argument the government uses as to why it does not let juveniles drink alcohol is that their brain development during the teenage years is just not on par as to what is required in order for people to drink alcohol. According to studies by the National Institute of Mental Health, â€Å"it causes severe damage to the brain, which can lead to long-term deficiencies in many areas† (NIMH.) This research however, is not applied equally to all the actions teens make, and it should. The government, as wellShow MoreRelatedShould The Texas Criminal Justice System Be Legal?1375 Words   |  6 Pagestoday. Should the Texas criminal justice system be able to charge juveniles as adults in trials when faced with serious charges? Prosecutors are using both sides of this argument to their advantage. In Texas, the Juvenile Law states that, â€Å"a juvenile is defined as a person who is not old enough to be held responsible for criminal acts.† In order for a juvenile to be tried as an adult, a prosecutor can use one of many ways to go about this. One way prosecutors can proceed, in trying the juvenile as anRead MoreShould Juveniles be Tried in the Adult Criminal Justice System?624 Words   |  3 Pagescase for many juveniles, some as young as 13! A juvenile is subject to a more severe sentence with the limited sentencing available. It is estimated that 250,000 youth are prosecuted as adults, each year. This number should change, as juveniles are not adults, both mentally and physically. Juveniles need an environment surrounded with guiding adults, education and the resources to help them. A juvenile is not an adult, and should not be tried as one. The environment in adult facilities is immenselyRead MoreJuveniles And Prisons1313 Words   |  6 PagesJuveniles and Prison â€Å"I used to believe are our future but now I realize that this, sadly isn’t the reality. Through laws that treat kids like adults, the government is throwing away the future of children in this country.† (D. Lee) An estimated 200,000 juveniles are tried as adults. The term juvenile refers to any young person under the age of 18. For most states in the United States, the age of majority is 18. While there are many things that juveniles are unable to do until they reach the ageRead MoreJuveniles Should Not Be Tried As Adults1497 Words   |  6 PagesWhether juveniles should be tried as adults in the justice system or not, has been an ongoing debate for many people. There has been many cases throughout time where people under the age of 18 have been tried as adults in the justice system. Information about this debate can be found in articles, novels, and podcasts. Typically people who are under the age of 18 are identified as a juvenile delinquent and go through diff erent procedures after committing a crime. There is many examples and evidenceRead MoreWhy They Should Not Be Tried As Adults During The Justice System1281 Words   |  6 Pagesand why they should not be tried as adults in the justice system. It also shows the actual differences in the brain of a juvenile and the brain of an adult. In an article in the New York Times called, â€Å"Juveniles Don’t Deserve Life Sentences† Gail Garinger explains why juveniles and adults are different. He states, â€Å"Young people are biologically different from adults. Brain imaging studies reveal that the regions of the adolescent brain responsible for controlling thoughts, actions and emotions areRead MoreJuveniles Being Tried As Adults1238 Words   |  5 Pagesâ€Å"Juveniles Being Tried as Adults† There are articles or news reports every once and a while about juveniles committed heinous crimes, but not serving any real time for the crime. Juveniles or even adults should not serve a few years for murder or rape. Murderers, rapists and other criminals are being released from jail every day after serving only very short sentences for their heinous crimes. (Source #1) Who are these criminals and what makes them so special? The criminals are juveniles who commitRead MoreEssay on Should Juveniles be Tried as Adults1503 Words   |  7 PagesHolden 5 Should Juveniles be Tried as Adults? Juveniles deserve to be tried the same as adults when they commit certain crimes. The justice systems of America are becoming completely unjust and easy to break through. Juvenile courts haven’t always been known to the everyday person. The Illinois Juvenile Court Act of 1899 was the first juvenile court established in the United States (Locked Up†¦). The juvenile court was created to handle the offenders on the basis on their rather than their crimeRead MoreJuveniles And The Juvenile Justice System1559 Words   |  7 PagesJuveniles committing crimes is not a new issued being introduced to society; actually, it has been an issue for centuries. However, the big question is, should juveniles be tried in adult courts? Before answering, take into consideration every possible scenario that could have led them to commit the crime. For instance, were they the leader in the act? Did they participate in the crime? Was the juvenile even aware of what was taking place? Were they peer pressured? Did they have any other choiceRead MoreEssay on juvenile violence903 Words   |  4 Pages Juveniles Tried As Adults 1 Juveniles Tried As Adults 2 Trying juvenile criminals as adults is unfair. Juvenile offenders are not as cognitively developed or mature as adults and, therefore, should not be held accountable for their crimes in the same way adults are. Many tough-on-crime advocates call for certain juvenile crimes to be automatically heard in adult criminal courts with convicted criminals subject to sentencing under adult standards. Such proposals focus on theRead MoreChildren Are Convicted Of Greater Punishment988 Words   |  4 PagesAcross the US, juveniles are tried as adults when they perpetrate felonies such as violent offense or rape. Juveniles mainly serve a couple of decades in prison or even have received death penalties. Kids are convicted of greater punishment because the greater the crime, the more likely they are called adults. Although youths get charged as adults â€Å"a fifteen-year-old youth was mimicking a TV program about little girls who rob a bank and was given a 26-years-to-life prison term. Thomas Preciado was

Essay On The 1905 Russian Revolution - 1042 Words

Zachary Shooshani Profesor Kakounis Ph.D Global History I 31 October 2017 1905 Russian Revolution The Russians had protested against a corrupt government and their unfair laws. There were many different causes, events, effects, and compromises that happened. The Russians had fought long and hard to be able to get where they are today and get a fair and just system of government. The people involved in the Revolution was, Alexander I, Alexander II, Alexander III, Soviet, Nicholas ll, USSR, Bolshevik Party, Lenin, Social Democrats, Communist Party, Social Revolutionaries, Leon Trotsky, and Joseph Stalin. The Russians had rebelled against government disruption and were looking for freedom and democracy. In the beginning of the Revolution,†¦show more content†¦During the conflict of the â€Å"1905 Russian Revolution,† there were many/various events happening during 1905. The first one being the Bloody Sunday in St Petersburg, 22 January 1905, an event where Russian protesters against the government corruption, had been separated due to brute force from the Russian tro ops. The next, was when Nicholas II, had tried to build a constitutional monarchy, then during 1917 in the Russian Revolution, they had overthrown this type of government, and then they had put revolutionaries or Bolsheviks in control of the country of Russia. After this, on November 2nd, 1906, there was another topic called â€Å" Trotsky exiled to Siberia,† wherein this topic, several members from the Soviet of St. Petersburg, had been arrest due to the current revolution. These people had been struggling and persevering in prison for months, and they haven t even received a trial. Later on continuing onto the year of 1906, these atlantes was finally a trial. The trial had been called Charges of armed insurrection, in which this trial I would believe that there is an assortment of effects, in the aftermath of the 1905 Russian Revolution. First of all, The country had been paralyzed from the October s general strike in 1905, later on leading to January 22nd, 1905. Identically, when there was a corrupted government, the people who protested had been sent to jail, later of leading to the Bloody Sunday and afterShow MoreRelatedOrigin of the 1905 Russian Revolution Essay2687 Words   |  11 PagesOrigin of the 1905 Russian Revolution Russia existed in turmoil at the close of the 19th century. This tumultuous atmosphere spilled over into the new century. This time period is a portrait of a country in a state of constant change. However, this change was far more problematic to Russia that similar progress of western European nations. An examination of the revolutionary period of 1905 presents the inevitability of such a revolution. Russias rapid industrialization and modernizationRead More1917 Russian Revolution Essay1114 Words   |  5 PagesRussian Revolution Essay. Throughout history there have been many revolutions between the population of a country and its government. People always want change, usually in the directions of freedom, peace and equality and in the lead up to the 1917 Russian revolution; there were a variety of social, political and economic situations that all played their part. In the years leading up to the revolution, Russia had been involved in a series of wars. The Crimean war, The Russo-Turkish war, The Russo-JapaneseRead More1905 Revolution Essay1621 Words   |  7 Pages1905 Revolution These days we call anything a revolutionà ¢Ã¢â€š ¬Ã‚ ¦[1] To decide whether or not any event is a revolution I must first set some parameters to define my personal idea of what a revolution is. I believe a revolution to be a radical change of anything, not just political. I believe this as from history labelling the Renaissance as a revolution, yet it lacked political change. In my opinion hindsight is very important to whether or not something is a revolutionRead MoreDefining the Concept of Revolution804 Words   |  3 PagesRevolution Revolutions are events that consists of so many different struggles, challenges, bloodshed, complications as well as victory. Revolution refers to a fundamental change in power or governmental structures thats takes place in a comparatively short period of time. Revolutions have been taking place throughout most of human history. Many of these revolutions have its simmilarites and differences. This essay will focus on the Russian Revolution with the help of discussing two theoreticalRead MoreWas The Revolution Necessary?1303 Words   |  6 PagesRobinson Revolution: Russian Revolution Please write your essay in the space below. Your essay should answer the question, â€Å"Was the revolution necessary?† Imagine what life was like back then as a peasant. Imagine you were in Russia back in the early 1900’s, where there was no personal electronic devices, there was no television, and you were probably too poor to afford a radio. Pretty soon however, your life will change because of an event called Bloody Sunday, which started the Russian revolutionRead MoreEssay on The Causes of the Russian Revolution in March 1917859 Words   |  4 PagesThe Causes of the Russian Revolution in March 1917 There were many causes to explain the outbreak of the Russian Revolution in March 1917. Some of these can be defined as long term causes as their origin goes way back to pre-revolutionary times. Others are short-term reasons or even immediate effects, which act as the last spark, to bring the tense situation out of control. In this essay I will be looking at some of these long and short-term causes in more detail. Read MoreWhy Did Revolution Break Out in Russia in 1905?4224 Words   |  17 PagesWhy did Revolution break out in Russia in 1905? In 1905, thousands of people gathered outside the Winter Palace, demanding change and immediate reform. Although their revolt was ultimately unsuccessful, it is important to wonder why many people were disgruntled with the Tsarist regime. It can be argued that 1905 revolution resulted in both long-term and crucial short term factors: the long-term factors which will be discussed are peasant land-hunger, the declining economy and the exploitation ofRead MoreThe Role of the Bolsheviks for the Decline and Fall of the Romanov Dynasty.2091 Words   |  9 PagesModern History Research Essay: The Russian Revolution (Task 1) Assess the role of the Bolsheviks for the decline and fall of the Romanov dynasty. The beginning of the 20th century brought radical changes to the social and political structure of autocratic Russia. It was a period of regression, reform, revolution and eradication. Eradication of a blood line that had remained in rule for over 300 years; the Romanov Dynasty. The central figure of this eradication was Tsar Nicholas II, often describedRead MoreOctober Revolution and Animal Farm1439 Words   |  6 Pagesof the novel and to this website http://www.k-1.com/Orwell/site/opinion/essays/rhodi.html 1. What was George Orwell’s personal experience of Stalin’s government, and how did this experience become the motivation/basis for Animal Farm? It was a very negative experience with Stalin’s government, which was supporting Totalitarianism. He wrote Animal Farm in order to show the people about the facts of the Russian Revolution and Stalin rise to power. 2. In what year was Animal Farm first publishedRead MoreThe And Collective Anti Semitic Violence1679 Words   |  7 Pagesthe world should work’ , played a prominent role in influencing collective violence. This essay will focus primarily on pogroms and collective anti-Semitic violence in order to gain a more in depth understanding of collective violence. Anti-Semitism works particularly well to understand collective violence since it occurred throughout Europe, without being specific to one particular country or region. This essay will focus on three causes for collective violence. The first is the nationalism and the

Unspanned Macroeconomic Factors in the Yield Curve

Question: Discuss about the Unspanned Macroeconomic Factors in the Yield Curve. Answer: Introduction: Abu Dhabi National Hotels (ADNH): Abu Dhabi National Hotels (ADNH) was established about four decades ago as an asset manager, hotel owner and developed as a group for hospitality services that includes restaurants, hotels, transportation, catering and provides services related to destination management. ADNH owns some recognizable and reputable hotels around Emirates and outside. They are: Grand Canal, Park Hyatt Abu Dhabi hotel, Sheraton Abu Dhabi hotel, Sofitel Dubai Jumeirah Beach. Over the time, ADNH also developed hotel apartments, portfolio management for hotels, hotel apartments, and operator division in the prime locations of the city under the group name of Al Diar Hotels brands. The restaurant division of the group is symbolized by the unique food and beverages collection under the group of Venetian Village, where the branches of famous international restaurants brands are functioned in a special system within the group of Grand Canal and The Ritz-Carlton Abu Dhabi. National Corporation for Tourism Hotels (NCTH): National Corporation for Tourism Hotels (NCTH) was established in 1996 with respect to the requirements to develop commerce as well as tourism in UAE (United Arab Emirates), specifically in Abu Dhabi. NCTH is dignified to contribute towards the endorsement of Abu Dhabi as an international and tourist destination. It followed the following four directions: catering, transport, hospitality services and hotels. Each sector is lead by a professional team of management and it offers their customers with a range of superior services. NCTH targets something more than just shoppers and sun seekers, as they believe that the tourists required alternatives, which will fulfil their personal enhancement. It aims to help in preparing each vacation in Abu Dhabi filled with adventures and inter-cultural diversity, where travellers will get an chance to meet with the local people, visit the nation and experience Arabia. Affect of macro business and macroeconomic factors on the industries: Hotel and tourism industries in Abu Dhabi was facing challenges during 2013-2014 due to various macroeconomic issues like falling of oil prices and valuations of currencies, which put pressures on spending by tourists. As per the study of Abu Dhabis Tourism and Culture Authority (TCA), instability in global political situation increased the concerns among the travellers about their safety. In was also noticed that the global economic issues continued to affect the tourism industry, which resulted more people to have less earnings to spend in travelling. The global challenges led to fall in the average period of stay for the tourists (Coroneo, Giannone and Modugno 2016). Further, various issues were there regarding supply and demand in the tourism industry. From the demand aspect, uncertainties increased due to decrease in the value of Euro, Russian Ruble and prices of oil that restricted the arrival of tourists from Russia, Europe and GCC countries. From the supply aspect, the tourism and hotel industry faced challenges due to entries of new hotels that affected the level of occupancy and rates of rooms (Piljak 2013). Ratios for liquidity position: Ratio Formula Abu Dhabi National Hotels National Corporation for Tourism Hotels 2013 2014 2013 2014 Current Ratio Current assets/current liabilities 1.32 1.15 1.23 1.05 Quick Ratio (Current assets - Inventory)/ current liabilities 1.26 1.08 1.15 1.00 Cash Ratio (Cash + Cash equivalents)/ current liabilities 0.53 0.71 0.49 0.44 Current ratio: The current ratio is the efficiency ratio that measures the ability of the company to pay off their short-term liabilities with the available current assets. This ratio explains that the company has limited time to raise the funds for paying off the liabilities that are due within one year (Heikal, Khaddafi and Ummah 2014). A higher current ratio is always preferred as compared to the lowest one as it reveals that the company is in good position to pay off its short term obligations. Banks and creditors prefer the current ratio of at least 1. As per the above table, the current ratio of both the company for 2013 as well as 2014 is more than 1. That means both the company are in well position to pay off their short term liabilities. However, for both the companies, the position for 2013 was little bit better as compared to 2014 (Hou 2017). Quick ratio: Quick ratio calculates the liquidity position of a company and shows its ability to pay off the short term obligations with available quick assets. If a company has sufficient quick asset to cover their current obligations, the company will not have to sell its capital assets or long term assets to pay off its current obligations (Dri, Sanna and Maroto-Valer 2014). A higher quick ratio is always preferable as it enable the company to pay the current obligations without selling long-term assets. From the above table, it is seen that the quick ratio of both the company for 2013 as well as 2014 is more than or equal to 1. That means both the company can quickly convert its assets into cash and are in good position to pay off their short term liabilities with the available quick assets. However, for both the companies, the ratio for 2014 became little bit down as compared to 2013 (Okuyama et al. 2014). Cash ratio: The cash ratio reveals how well an organization can pay off their short-term obligations only with available cash and cash equivalents. It measures the cash and equivalent cash as the percentage of current obligations. Like other liquidity ratios, a higher cash coverage ratio is always preferable. Higher cash ratio means the companys liquid position is good and pays off its debt more comfortably (Bliss, Cheng and Denis 2015). Creditors are concerned about this ratio as they want their dues to be returned on time. A cash ratio of 1 or more than 1 are considered good. It can be seen from the table that both the companies could not achieve the cash ratio of 1. Except for 2014 of ADNH, in the other cases the cash ratio is approximately 0.50. That is half of standard average. It means the both the companies need more than just cash and cash equivalent to pay off their short term obligation (Snchez and Yurdagul 2013). Share Capital: Abu Dhabi National Hotels National Corporation for Tourism Hotels 2013 2014 2013 2014 10,00,000 10,00,000 2,40,000 4,80,000 ADNH: The shares of ADNH are the issued ordinary shares of AED 1 each and classified as equity shares. NCTH: During 2014, NCTH issued 24,00,00,000 bonus shares to the existing stakeholders based on 100% ordinary shares, which were only 20% during 2013. The issued bonus shares are ordinary shares and have the same rights as the ordinary shares. Share holder value: ADNH: For the year ended 2013, dividends of 0.05 per share amounting to total payment of AED 50 million were made. On February 2014, the companys Board of directors proposed the cash dividend of AED 0.05 per share amounting to total payment of AED 50 million was approved during the Annual General meeting by the shareholders and as on 31st December 2014, dividends of 0.05 per share amounting to total payment of AED 50 million were made. Earnings per share of the company for the year 2013 were AED 0.26 and for the year 2014 it was AED 0.33 (Financial Information - Abu Dhabi National Hotels 2017). NCTH: During 2013, dividends amounting to AED 10,00,00,000 were declared and subsequently approved, out of which, AED 96,775,485 were paid to shareholders. During 2014, dividends of AED 12,00,00,000 were declared and approved subsequently, out of which, AED 11,58,65,271 were paid to shareholders. Earnings per share of the company for the year 2013 were AED 0.22 and for the year 2014 it was AED 0.20 (Financial Statements - NCTH 2017). It is seen that both the companies are quite regular in paying dividends to their shareholders. When the company pays regular dividend to its shareholders, it is regarded as more valuable and sustainable from the investment aspect. The earnings per share for ADNH was increased from AED 0.26 to AED 0.33 from 2013 to 2014. However, the EPS of NCTH slightly fell from AED 0.22 to AED 0.20 over the years 2013 to 2014. With regard to the EPS, it is seen that both the companies are expected to be viable over the long-term period as they generate positive return on shareholders investment (Constantin et al. 2015). Management Accounting Decisions: ADNH: The financial statement of the company are prepared on the basis of IFRS under the convention of historical cost as except for land revaluation, financial assets and investment held for sale and liabilities that are valued at fair values. The preparation of financial statements requires the judgements of management. The financial statements are prepared based on the IFRS issued by IASB. The policies are adopted consistently throughout the year except for the amended IFRS. The statements are prepared in UAE Dirhams that is in AED, and all the amount are rounded off to the nearest dirham (Schmidt 2016). NCTH: The financial statement of the company is prepared on the basis of historical cost, only the financial assets, investment available for sale and derivatives are measured at fair value. The statements are prepared in UAE Dirhams that is in AED, and all the amount are rounded off to the nearest dirham. The financial statements are prepared based on the IFRS issued by IASB. The policies are adopted consistently throughout the year except for the amended IFRS. Preparation of the companys financial statement needs the management to express their judgement, assumptions and estimates that influence the reported amounts of expenses, revenues, liabilities and assets and the disclosures of contingent liabilities at the closing period. However, estimates and assumptions about those uncertainties that could lead to the result that may require material adjustment to the carrying value of assets and liabilities (Jermakowicz et al. 2014). SWOT Analysis: ADNH: The SWOT analysis of Abu Dhabi National Hotel states the analysis of operations and businesses of the company. It shows the strengths, weaknesses, opportunities and threats against the company (Bull et al. 2016). The company achieved a growth rate of 5%. Strengths: High revenue and profit Entry barriers to new entrants in the market Provides monetary assistance Reduce the cost of labour Have skilled employees High rate of growth Weaknesses: Small units of business as compared to the competitors Opportunities: High rate of profitability and growth Level of income is rising continuously Threats: Newly implied regulations of government Increase in cost of labour Increasing interest rate Risk from external sources Increasing cost of raw material Financial capability NCTH: Strengths: High revenue and profit Committed to the regulation of Government that assure sustainability Provides unique mix for hotels Have skilled employees High rate of growth Weaknesses: Impact of global economic uncertainties Opportunities: High rate of strategic growth Level of revenue is rising continuously Continuous improvement in shareholders returns and values Threats: Newly implied regulations of government Increase in cost of labour Increasing interest rate Risk from external sources Increasing cost of raw material Conclusion: It is noticed from the above analysis that both the companies are financially viable. Both the companies are working on the the diversification strategy in the hotel sector with respect to grades strategies and are working on to make additions in the hotel sector of Abu Dhabi and Dubai, with the target of generating immediate earnings while developing on continuous basis. Their commitments and consistent approaches are to fulfil the requirements of shareholders as well as the tourists and citizens of UAE. References: Bliss, B.A., Cheng, Y. and Denis, D.J., 2015. Corporate payout, cash retention, and the supply of credit: Evidence from the 20082009 credit crisis.Journal of Financial Economics,115(3), pp.521-540. Bull, J.W., Jobstvogt, N., Bhnke-Henrichs, A., Mascarenhas, A., Sitas, N., Baulcomb, C., Lambini, C.K., Rawlins, M., Baral, H., Zhringer, J. and Carter-Silk, E., 2016. Strengths, weaknesses, opportunities and threats: A SWOT analysis of the ecosystem services framework.Ecosystem services,17, pp.99-111. 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