Italian Possessive Pronouns Pronomi Possessivi

Italian possessive pronouns (pronomi possessivi) serve the same function of their English counterparts: They replace a noun previously used with a possessive adjective (aggettivo possessivo) in order to avoid repetition. They translate to the English mine, yours, â€Å"his, hers, yours, and theirs: That is your car; this is mine. Questa à ¨ la tua macchina; quella à ¨ la mia.That is my book; this is yours. Quello à ¨ il mio libro; questo à ¨ il tuo. Those are Laras cats; that is mine. Quelli sono i gatti di Lara; quello à ¨ il mio. The latter is the possessive pronoun. Just like their fellow possessive adjectives, possessive pronouns must agree in number and gender with the noun they replace (the thing whose possession we are discussing) and are accompanied by the appropriate definite article (articolo determinativo), also in agreement, or articulated proposition (if there is also a preposition). Possessive Pronouns in Italian masculine singular feminine singular masculine plural feminine plural mine il mio la mia i miei le mie yours il tuo la tua i tuoi le tue his/hers/yours formal il suo la sua i suoi le sue ours il nostro la nostra i nostri le nostre yours il vostro la vostra i vostri le vostre theirs il loro la loro i loro le loro For example: Suo figlio à ¨ molto studioso; non posso dire altrettanto del mio. Your son is very studious; I cannot say the same of mine.Mia madre à ¨ pià ¹ severa della tua. My mother is stricter than yours.Il nostro disegno à ¨ sul nostro tavolo; il vostro à ¨ sul vostro. Our drawing is on our table; yours is on yours.I miei interessi contrastano con i loro. My interests conflict with theirs.La mia Vespa va pià ¹ forte della tua. My Vespa goes faster than yours. If you are introducing someone elses possession into the sentence with a proper name (mine, yours, and Giulias, for example), you need to use the regular Italian possessive di with the pronome dimostrativo quello/a/i/e or you need to repeat the noun. Il mio cane à ¨ molto simpatico, il tuo un po meno, e quello di Carlo à ¨ proprio antipatico. My dog is very cool, yours a little less, and Carlos (that of Carlo) is really stuffy.La casa di Giulia à ¨ molto grande, la tua à ¨ piccola, la mia à ¨ piccolissima, e quella di Francesca à ¨ enorme. Giulias house is very big, yours is little, mine is tiny, and Francescas (that of Francesca) is enormous.La tua famiglia à ¨ cinese, la mia francese. E la famiglia di Gianni? Your family is Chinese, mine is French. And Giannis (that of Gianni)? Other Ways to Use Possessive Pronouns In a particular set of constructs or expressions, possessive pronouns stand in for nouns that go completely unmentioned and whose meaning or presence, because of longstanding use in those particular contexts, is understood. In other words, rather than standing in for a noun, they replace it without any need for the noun to be mentioned at all. If it feels like something is missing, its because it is. One's Stuff or Property In certain contexts, the masculine singular possessive pronoun form il mio, il tuo, il suo, etc., implies cià ² che appartiene a me, or cià ² che spetta a me—my stuff, that which belongs to me, or my due. For example: Il tuo non te lo tocca nessuno. No one is going to touch yours (what belongs to you).Stai nel tuo e io sto nel mio. You stay in yours (where you belong, in your property or space) and I stay in mine (where I belong).Dateci il nostro e ce ne andremo. Give us ours (our due) and we’ll go.Vivono del loro. They live of their own (with their own production).Non pretende che il suo. He doesn’t demand anything but his own (what is rightfully his). And there is the famous saying, A ciascuno il suo. To each his own. As you can see, there is no noun to say cià ² che appartiene a me; the pronoun does it. My Business With the verb fare, in the masculine plural i miei, i tuoi, etc. can be used to mean business (affari, fatti, or cavoli, a euphemism for ones private matters). In other words, to mind your or someones business. Te fatti i tuoi e io mi faccio i miei. You mind yours (your business) and I will mind mine.Si deve sempre fare quelli degli altri. She always has to mind other peoples business (that of others). Family Members In talking about family members you use the masculine plural possessive pronoun (i miei, i tuoi, etc.) to mean parents or relatives generally (or cari, dear ones). Vivo con i miei means, I live with my parents, without mention of parents. Salutami i tuoi. Say hi to yours (your parents) for me.Non potrà   pià ¹ contare sullaiuto dei suoi. He will not be able to count on the help of his (his parents).Sei sempre nel cuore dei miei. You are always in the heart of my dear ones. It can also indicate supporters or troops related to battles, rivalries, or games. Arrivano i nostri. Ours (our reinforcements) are arriving.Anchio sono dei vostri. I’m with you (one of yours).È uno dei loro. He’s one of them (of theirs). Correspondence In correspondence, the feminine singular possessive pronoun (la mia, la tua, la sua) implies the word letter: Spero che tu abbia ricevuto la mia ultima. I hope you received my last (letter/e-mail).Rispondo con un po di ritardo alla tua carissima. I’m responding a bit late to your dear (letter). On Someone's Side Used generally with the verbs essere and stare, the singular feminine possessive pronoun mia or tua stands in for parte, which means side, as in being on someones side. Sto dalla tua parte: sto dalla tua. I am on your side. Anche lui ora à ¨ dalla mia. He’s on mine (my side) too now.Noi stiamo tutti dalla tua. We’re all on yours (your side).Tutto il paese sembre essere dalla sua. The whole town seems to be on his (his side). The parte or side is entirely understood from the context. One's Proclivities Used with the verbs dire (to say), fare (to do/pull), or combinare (do/pull), possessive pronouns are used in the expressions una delle mie (one of mine), una delle tue (one of yours), una delle sue (one of his/hers), and so forth, to reference something peculiar to that person; something for which that person is known for doing or saying—sort of like an MO. It can mean behaving in a particular way, or saying something outrageous, but it remains unspoken, covered by the pronoun. The specific meaning is known to the insiders in the conversation. Marco si à ¨ un po ubriacato e ne ha fatta una delle sue solite. Marco got a little drunk and pulled one of his (usual stunts).Ne hai combinata ancora una delle tue.  You pulled one of yours (one of your usual tricks/fast ones).Francesco ne ha detta una delle sue e la Luisa si à ¨ arrabbiata. Francesco said one of his usual (things) and Luisa got mad.Questa à ¨ unaltra delle loro. This is another one of theirs (usual things/tricks). Opinion Used with the verb dire, the feminine singular possessive mia, tua, sua, etc., refers to opinione: We are talking here about expressing an opinion without mentioning the opinion at all. Te hai detto la tua; io ho diritto a dire la mia. You said yours (your opinion) and I have a right to say mine.Tutti hanno voluto dire la loro e la riunione à ¨ durata tanto. Everyones wanted to say theirs (their opinion) and the meeting lasted a long time.La Maria deve sempre dire la sua. Maria always has to say hers (her opinion). Cheers And, of course, when toasting to someones health or salute: Alla tua! To your health!Alla nostra! To our health! It is understood that that is what we are toasting to. Alla vostra!

Addiction Drugs And Alcohol - 976 Words

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Financial Management Summary and Definitions. free essay sample

Financial Management: Summary and Definitions Analysis of ch16: Working capital management is a managerial accounting strategy focusing on maintaining efficient levels of both components of working capital, current assets and current liabilities, in respect to each other. Working capital management ensures a company has sufficient cash flow in order to meet its short-term debt obligations and operating expenses. Implementing an effective working capital management system is an excellent way for many companies to improve their earnings. This chapter discusses the management of current assets, particularly cash, marketable securities, inventory, and receivables. This chapter answers some Basic questions involving working capital management such as how much cash and inventory should be kept on hand? Will it be affect the liquidity of the firm to sell on credit or not? And how and from which sources the short term financing can be obtained? Therefore this chapter helps us in answering these questions by analyzing the various options available to a firm. We will write a custom essay sample on Financial Management: Summary and Definitions. or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The first important concept mentioned is Cash Conversion Cycle. he net number of days from the outlay of cash for raw material to receiving payment from the customer. As a management tool, this metric makes explicit the inter-relatedness of decisions relating to inventories, accounts receivable and payable, and cash. This is very important because a firm needs to know about the time that it takes to convert its production into sales and into cash receipts and also the payment periods in order to have a check on its liquidity. Moreover, investment policies for current assets are also being highlighted for e. g. relaxed current asset investment policy, restricted current asset policy etc. hese policies can be effected by changes in technology. Furthermore, current assets financing policies such as permanent current assets, temporary current assets etc are also discussed. This chapter also discusses the importance of marketable securities to a corporation. Cash although for an individu al may include currency and demand deposits, for a corporation marketable securities are also a very important source of cash, these securities are liquid as well as having an interest factor associated with them which leads to stability of the interest rates throughout the world. Apart from the management of the cash the corporations have to decide on its credit policy which affects the amount of cash available to a firm directly. Credit policies that a firm can use include credit periods, cash discounts, credit standards and collection policy. A tighter credit policy may discourage sales as some customers may choose to go elsewhere if they are pressured to pay their bills sooner. Short-term credit refers to debt scheduled for repayment within 1 year. Major sources of short-term credit include accounts payable (trade credit), bank loans, and commercial loans. The chapter also discusses the importance of inventory management. Purchases in bulk result in huge inventories which results in the firm incurring a number of costs such as storage, insurance, depreciation, obsolescence, handling costs and property taxes. These costs come under the category of carrying costs. In order to reduce these costs which can be substantial in nature, a firm needs to reduce the amount of inventories the firm has at hand at a particular point of time. Finally the chapter talks about the short term financing techniques. A firm has a number of options from which to finance its short term operations, these includes promissory notes. Here the banks play a very important role as they decide the interest rate that they are going to charge based on the past record and credit worthiness of the firm. Apart from this, commercial papers are also used by firms which however are not secured. A very important option is short term bank loans. From the firm’s perspective, short term credit is riskier than long term debt as the amount originally is to be paid back in a relatively shorter period of time which may pose difficulties for the firm. Short-term financing involves speed, flexibility and lower cost than long-term debt. A lower cost is present because of a lower amount of interest payments. However, it has fluctuating interest expense and firm may be at risk of default as a result of temporary economic conditions. Overall this chapter was very important as it showed the importance of efficient working capital management for a firm. A corporation should include the information provided in order to run an efficient business. DEFINITIONS Working capital: all short term or current assets, such as, cash, inventories nd Account receivables. 1. Net working capital: current assets minus all current liabilities. 2. Net operating working capital: current assets minus noninterest bearing current liabilities. 3. Cash conversion cycle: the length of time funds are tied up in working capital or the length of time between paying for working capital and collecting cash from the sale of working capital. 4. Inventory conversion perio d: average time required to convert raw materials in to finished goods and then to sell to them. 5. Average collection period: the average length of time required to convert the firm’s receivables into cash. 6. Payables deferral period: the average length of time between the purchase of materials and labor and the payment of cash for them. 7. Relaxed current asset investment policy: relatively large amounts of cash, marketable securities and inventories are carried and a liberal credit policy results in a high level of receivables. 8. Restricted current asset policy: holdings of cash, marketable securities, inventories and receivables are constrained. 9. Moderate current asset policy: between the relaxed and restricted policies. 10. Permanent current assets: current assets that a firm must carry even at the trough of its cycles. 11. Temporary current assets: current assets that fluctuate between the seasonal and cyclical variations in sales. 12. Current asset financing policy: the way current assets are financed. 13. Maturity matching: a financing policy that matches assets and liability maturities. This is a moderate policy. 14. Cash budget: a table that shows cash receipts, disbursements, and balances over some period. 15. Target cash balance: the desired cash balance that a firm plans to maintain in order to conduct business. 16. Account receivable: a balance due from a customer. 17. Credit policy: a set of rules that include the firm’s credit period, discounts, credit standards and collection procedures offered. 18. Credit period: The lengths of time customers have to pay for purchases. 19. Credit standards: the financial strength customers must exhibit to qualify for credit. 20. Discounts: These are price reductions given by the creditors/suppliers to the debtors/customers for making early payments. 21. Credit Standards: The financial strength customers must exhibit to qualify for credit. 22. Collection Policy: The degree of toughness in enforcing the credit terms. 23. Credit Terms: A Statement of the credit period and any discount offered. 24. Credit Score: It’s a numerical score from 1 to 10 that indicates the likelihood that a person or business will pay on time. 25. Aging Schedule: It’s a report showing how long accounts receivables have been outstanding. 26. Trade Credit: It is a debt arising from credit sales and recorded as an account receivable by the seller and as an account payable by the buyer. 7. Free Trade Credit: A credit received during the discount period. 28. Costly Trade Credit: A credit taken in excess of free trade credit, whose cost is equal to the discount lost. 29. Stretching Accounts Payable: It’s a practice of deliberately paying late. Revolving Credit Agreement: A formal, committed line of credit extended by a bank or another lending in stitution. 30. Prime Rate: A published interest rate charged by commercial banks to large, strong borrowers. 31. Regular or simple Interest: The situation when only interest is paid monthly 32. Add on Interest: Interest that is calculated and added to funds received to determine the face amount of an installment loan. 33. Commercial Paper: Unsecured, short-term promissory notes of large firms, usually issued in denominations of $100,000 or more with an interest rate somewhat below the prime rate. 34. Accruals: Continually recurring short-term liabilities especially accrued wages and accrued taxes. 35. Spontaneous Funds: Funds that are generated spontaneously as the firm expands. 36. Secured loan: A loan backed by collateral, often inventories or account receivable. Analysis of ch17: No business can succeed without adequate forecasting and financial planning. These two are the main focus of this chapter. For any important business decision such as the cost of capital, capital budgeting, forecasted profit and loss accounts, capital structure, dividend policy and more importantly working capital management effective financial planning and predictions about the future are needed so that the operations of a business are conducted efficiently and any negative circumstances are avoided. Thus both managers and investors need to understand how to forecast future results. To do this managers make use of pro forma or projected financial statements and then use them to anticipate the firms future financial needs and for example to determine the future free cash flows and the company’s overall value. The chapter firstly talks about strategic planning and its importance. Strategic planning has 5 main components, the first and foremost is the mission statement. The mission statement should be a clear and succinct representation of the enterprises purpose for existence. It should incorporate socially meaningful and measurable criteria addressing concepts such as the moral/ethical position of the enterprise, public image, the target market, products/services, the geographic domain and expectations of growth and profitability. The intent of the Mission Statement should be the first consideration for any employee who is evaluating a strategic decision. The statement can range from a very simple to a very complex set of ideas. The next steps are defining the corporate scope which defines a firm’s line of business. The corporate objective is highly important and should be define quantitatively as well as qualitatively. In order to achieve specific objectives, effective strategies are needed, this is the next step. The final component is an operating plan for each unit. Hence by combining all of these components a business reaches its financial plan, the most important part of which is financial statements. These financial statements are not only helpful in evaluating the current strategies but they also provide ample room for alternative strategies. Additional financing need (AFN) consists of required increase in assets, spontaneous increase in liabilities and increase in retained earnings. To generate forvasted sales net working capital must have enough assets, also, the balance sheet must balace. Additional net profit and additional longterm debt can finance AFN. Since the equation method assumes a constant profit margin, a constant dividend payout, and a constant capital structure AFN equati on and financial statement method have different results. Financial statement method is a flexible one plus it also allows different items to grow at different rates. Additional sales could be supported with the existing level of assets if we suppose that fixed assets had only been operating at 75% of capacity in a particular year. The maximum amount of sales that can be supported by current level of assets can be calculated by using the formula Actual Sales/ % of capacity. No additional assets are needed if the answer is less than the 2003 forecasted sales. Excess capacity will affect the forecasted ratios by not affecting the sales but assets would be lower, so turnovers would be better. There will be less new debt, hence lower interest, so higher profits, earnings per share and return on equity. A company should be using regression analysis and individual ratios such as firm should individually calculate the inventory and accounts receivables ratios In order to improve financial forecasts. In totality the forecasting techniques in this chapter are highly important. For one, if the projected operating results are unsatisfactory, management can â€Å"go back to the drawing board†, reformulate its plans, and develop more reasonable targets for coming year. Plus, it is better to know beforehand that firm will not have enough funds to meet the sales forecast so that they can scale back the projected level of operations. DEFINITIONS chapter 17 1. Pro Forma (Projected) Financial Statements: Financial statements that forecast the company’s financial position and performance over a period of years. 2. Mission statement: A condensed version of a firm’s strategic plan 3. Corporate Scope: Defines firms lines of business and geographic areas of operation 4. Statement of Corporate Objectives: See forth specific goals to guide management 5. Corporate Strategies: Broad approaches development for achieving a firm’s goal 6. Operating plan: Provides management with detailed implementation guidance based on the corporate strategy to help meet the corporate objectives 7. Financial Plan: The document that includes assumptions projected financial statements, and projected ratios and ties the entire planning process together 8. Spontaneously generated funds: Funds that arise out of normal business operations from its suppliers, employees and the government(such as account payable and accrued wages and taxes) that reduce the firm’s need for external financing 9. Retention ratio: The proportion of net income that is reinvested in the firm and is calculated as minus 1 the dividend ratio 10. Additional funds needed: The amount of external capital (interest bearing debt and preferred and common stock) needed to acquire the needed capital 11. AFN equation: An equation that shows the relationship of external funds needed by a firm to its projected increase in assets, the spontaneous increase in liabilities, and its increase in retained earnings 12. Sustained growth rate: The maximum achievable growth rate without the firm having to raise external funds. In other words, it is the growth rate at which the firm’s AFN equals zero 13. Capital intensity Ratio: The ratio of assets required per dollar of sale 14. Excess Capacity Adjustment: Changes made to the existing forecast because the firm is not operating at full capacity 15. Regression analysis: A statistical technique that fits a line to observe data points so that the resulting equation can be used to forecast other data points.

Motor Parts Corporation Essay Example For Students

Motor Parts Corporation Essay As first, the main issue that is provoking all this problems is the illness Of Ruth, Asss Wife Who had recurrence Off malignant brain tumor. It is very understandable and remarkable that AY wants to support his wife in this situation; however, his desperation to help his wife is consuming his time provoking that he forgets about other responsibilities. As a Vice president of a company, he has the obligation to project to his employees a good example to follow and he is doing the opposite. There is not an excuse that AY at the last minute pretends to cancel a meeting schedule long time ago, where everyone had to put aside the time to attend, Now, he can not leave the meeting just eying he has to go taking advantage of his position, and assuming that Bob (the president) can assume full responsibility of a big project. Also, how if possible meetings have to be scheduled based on his availability (personal issues) and then cancel as if nothing wrong happened? This behavior clearly demonstrates a lack of seriousness to his work and employees. Second, the lack of commitment in Asss job is now reflecting, Many employees are complaining that it is impossible to work around AY because he is not concentrating in what he is doing. This is showing lack of seriousness, bad performance, wrong behavior ND a bad example to the company. For instances, in the case is mentioned that many people started arising their own problems when they heard that Bob cannot attend the meeting because his wife illness. Do you imagine that all those employees do not go to work because they hue personal problems as an excuse? How Bob can punish their employees when he has not done with the Vice president? Third, based on the case AY is considered as one Of the softest guys that Bob have known. It is ridiculous that people take excuses such as few inches of snow, infection ear, or maybe a light flu to avoid go to work and beside hat to be absent for a week! This is definitively a lack of respect to others in the company. How AY expects someday to have Bob position when he is showing to everybody his incompetence. What al is going to do if he loses his job? Maybe he can find a similar job but he will have the same problems and behavior that have in this company, and they will not have the same consideration that Bob has had with him. Fourth, there is a big issue among the president and the vice president because there is understandable why gob do not call the attention of AY. It is clear to me that AY is responsible to his wrong behavior but there is also another responsible of AY performance and that is Bob because he did not have the courage to say what he really thinks. If AY is not performing well in his job or even worse he is delegating his job to others, and this is obviously affecting the progress of the company; AY avgas supposed to be sanctioned long time ago. Now, it is true that AY has a noble and exhausting function with his wife but he has forget the importance of his position because no one has say anything. He believed he is doing well and he will continue doing the same until someone put the correct things in place. Fifth, AY is supposed to work in the office not a home. It is understandable that sometimes (two to four times in a year) someone needs to work at home but in the case of AY is different. .ufef225809be684763127e6474c41d61b , .ufef225809be684763127e6474c41d61b .postImageUrl , .ufef225809be684763127e6474c41d61b .centered-text-area { min-height: 80px; position: relative; } .ufef225809be684763127e6474c41d61b , .ufef225809be684763127e6474c41d61b:hover , .ufef225809be684763127e6474c41d61b:visited , .ufef225809be684763127e6474c41d61b:active { border:0!important; } .ufef225809be684763127e6474c41d61b .clearfix:after { content: ""; display: table; clear: both; } .ufef225809be684763127e6474c41d61b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufef225809be684763127e6474c41d61b:active , .ufef225809be684763127e6474c41d61b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufef225809be684763127e6474c41d61b .centered-text-area { width: 100%; position: relative ; } .ufef225809be684763127e6474c41d61b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufef225809be684763127e6474c41d61b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufef225809be684763127e6474c41d61b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufef225809be684763127e6474c41d61b:hover .ctaButton { background-color: #34495E!important; } .ufef225809be684763127e6474c41d61b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufef225809be684763127e6474c41d61b .ufef225809be684763127e6474c41d61b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufef225809be684763127e6474c41d61b:after { content: ""; display: block; clear: both; } READ: The great gatspy EssayFirst at all, he is the vice president Of the company and his presence it is absolutely need IL Also, his work is not being view and Bob is thinking that AY is not working as he said he does. For instances, the case mentioned that someone who work for AY achieved an account for the company valued in $15,000. This could be seen like AY has been working a lot on this project and had a good team work; however, the person ho acquires the account for the company informed Bob that AY was not present in the moment that he had to support this business. AY was visiting his mom who is sick too. On the other hand, AY is not a bad employee at all. Bob recognizes that no one has done better in the company that AY during the last eight years and the proof is that he has reach a higher position and is one of the best paid executive. In my understanding, problems can be solved if AY and Bob have a better communication regards functions, AY needs to understand that he is not working in the street where he can lose his job and find a similar and have he same behavior of irresponsibility, He needs to be aware that his behavior can caused the loss of his job and this will bring more problems to him. As mentioned before, communication, recommendations and decisions needs to be made to fix AY behavior. Maybe one of the recommendations to be placed could be the possibility to have an annual leave. In this way, AY might dedicate and concentrate his time in his wife. If this decision was made, he will allow someone else to pay attention and dedication to the companys business Which needs to continue growing.