Academic Integrity Assignment Example | Topics and Well Written Essays - 1000 words

Academic Integrity - Assignment ExampleThe present research has identified that a drawing card who has unity to a fault has the courage to differentiate right from wrong and to act on what he believes and stands for it. The signs of the leader having integrity are that he is honest not only to himself but also to the world, he learns from his mistakes and is also not afraid to accept his mistakes and speaking up when something wrong or out of the ordinary is observed. A Leader who has integrity engraved within him also becomes a role model for others and has the potential of impact the world on a large scale. Hence, a person who demonstrates exquisite leadership skills with an added asset of integrity is bound to the road to success. Academic integrity is taught in many pedantic institutions in the form of deterrent example conducts, it is mentioned in the universities websites. Moreover, students are given classes on how to practice it to the fullest. According to MSU, academic integrity means to generate authentic and genuine work and to praise people work by acknowledging them. The failure to comply with academic integrity leads to the failure of student and even dismissal of a student from the university. MSU has strict policies against academic dishonesty. It states heterogeneous rules and regulation regarding academic dishonesty in research, the duties of a student regarding academic integrity etc. If a student is accused of conducting academic dishonesty, he is evaluated by his supervising teacher and is then given the penalty on the basis of his degree of dishonesty. The student may then appeal for a hearing. It is also the certificate of indebtedness of the students to practice integrity in scholarships, grades, and standards of the professions.

Specific Therapeutic Technique Essay Example | Topics and Well Written Essays - 1000 words

detail Therapeutic Technique - Essay ExampleManipulative and Body-Based Practices - Here force in controlled conditions is used to detect health particularisedally in relation to painful joints and muscles. These ar basically massage and stretching techniques.The specific therapeutic technique being discussed is Acupuncture- this is falls under Whole Medicine classification of National Centre for Complementary and alternating(a) Medicine. It is part of Traditional Chinese Medicine.Acupuncture can be defined as the technique of inserting needles at the acupuncture points in the embody to restore the health of the body by getting rid of affection and pain. Loss of balance between yin and yang energies is believed to be the cause of diseases. Treatment involves applying pressure on the 12 meridians or the uncomplicated pathways. There are other secondary pathways which are also used to treat the tolerant depending upon the severity as elaborated later.This technique is believed to have parentageated in China in antiquated times, slip evidence of its practice even found in stone age though it seemed to become more than prevalent from 1st millennium BCE more from the time of Hang Dynasty, though identical all ancient practices it is difficult to pin point exact date or country of origin as identical techniques seem to have been used by the Koreans and Japanese. Conventionally however it is associated with Traditional Chinese Medicine (TCM). ... in ancient times, stray evidence of its practice even found in stone age though it seemed to become more prevalent from 1st millennium BCE more from the time of Hang Dynasty, though like all ancient practices it is difficult to pin point exact date or country of origin as similar techniques seem to have been used by the Koreans and Japanese. Conventionally however it is associated with Traditional Chinese Medicine (TCM). During the wee days of Chinese Revolution it was dismissed as superstitious and backward, driving it hugger-mugger for fear of reprisal. It was much later that Mao decided to revive it as he considered ancient Chinese medicine as a cultural treasure and started efforts to improve and modernize it. In the US its early users were Chinese railroad workers who had learnt it from the elders using it as self medication in their families. The theory of acupuncture is explained as certain points on the bodies which loosely correspond to the organs of the body though some points may not have one to one relationship with any organ. It is believed that disease occurs if there is an imbalance between yin and yang energies of the body and treatment involves modifying the activity of body subsystems by applying pressure or heat at pressure points. These points are now conventionally cognise as acupuncture points. These are present along layers of 12 primary pathway meridians, 8 extraordinary pathways located throughout the body. Un associated points are also believed to be present k nown as tender points which are used to treat of localized discomfort. Each of the 12 pathways is associated with one of the xii zang fu organs, 6 are yin and 6 are yang pathways. 3 yin and 3 yang are believed to be present on the arms and 3 each on the legs. Life force or qi is

What factors led to the end of the Cold War Assignment

What factors take to the end of the Cold War - Assignment ExampleThere are two major factors that were cognise to have led to the end of it all.One of the major factors was the leadership of the United States under President Ronald Reagan. It was, as many people say, President Ronald Reagans w deliriouspower and drive to rise up against the Soviet Union and beget an effort in strengthening and improving the aptitude and skill of the US military. The Iron Curtain at long last was left defeated, because they could no longer compete. Reagan added political, military, and financial weight on the Soviet Union, which was by that time were ill with serious commercial unproductivity. The USSR collapsed and fell in 1991. This left the United States as the leading military supremacy.another(prenominal) major factor was the reforms attempted by Gorbachev. In 1987, he declared an program of economic reclamation called perestroika, or restructuring. In addition, he instantaneously presented g lasnost, or openness, which added liberty of the media and the transparency of national organizations. These efforts did not do much to resume the nations already lethargic economy. The changes devolved things to a certain degree. The Russian ruble was inconvertible. Perestroika led to the creation of new holdups in the Soviet financial system. By 1990, the administration had essentially lost its control over the dying economic

Social venture Essay Example | Topics and Well Written Essays - 750 words

Social venture - Essay recitationThrough the efforts of volunteers, the food collected are sort, repack and shelve almost 400 tons of food at our warehouse each week, doing the work of what would be about 50 full-time employees San Francisco Food Bank (2011). This makes the shaping boast of close to two million pounds of food in their warehouse. These pounds of food are given vertebral column to society by delivering them to over four hundred local non-profit making organisations who for various reasons may be in assume of the food. Social Problems and Challenges addressed by San Francisco Food Bank As its name suggest, the cordial problem addressed by San Francisco Food Bank is hunger reduction and provision of food to hang the masses. This well-disposed problem addressed by the organisation cannot be described with any other lecture better than saying it is a course in the right direction. The decision to tackle food colligate problem is particularly important noting the fact that scholars shuch as Abraham Maslow recognises food as the number one need of humanity. This way, it is true to conclude that San Francisco Food Bank tackles the most important social problem of humanity. The basis on which the organisation operates in this venture of social problem is seen in its flush statement, which is stated as We tender food to over 24,000 households in San Francisco and Marin counties each week. We will distribute 41.5 million pounds of food to the community this year, commodious to feed 88,000 meals every day (Charity Navigator, 2011). Clearly, the figure of 88,000 meals everyday is awesome and needful. Inversely, the city of San Francisco would have 88,000 meals missed every day and some 24,000 households would have suffered empty stomach but for San Francisco Food Bank. Strategies used in addressing social problems The major strategy used by San Francisco Food Bank in the jurisdiction of its social mission is volunteerism and fundraising. Accord ing to the organisation, they rely on volunteers like you to help sort, package and distribute healthy food to volume in need in San Francisco (San Francisco Food Bank (2011). Volunteerism is also seen in the acquisition of the food in the organisations food bank. This way, the company acknowledges the fact that this can include test-marketed products, items close to inscribe date, produce that is the wrong shape or size for conventional markets and excess. Food drives are an important inauguration of variety. Day in an out, the organisation through mass media advertisement and publicity programs solicit for the inclusion of the mundane San Franciscan in its volunteer activities. The organisation also organises fundraising events that aims at soliciting for physical cash for the running of the organisation. testing of San Francisco Food Banks Strategies in addressing Social Problems including Projected Social Impact The major energy of San Francisco Food Banks strategy for ad dressing its social interventions is that the work output of the company is passing large to be undertaken by regularly and fully employed workers, especially as the organisation is only a non-profit making venture. Volunteerism is chosen by the organisation purposely because the work load on the organisation is extremely tedious and vast. Needing to feed over 24,000 households with 41.5 million poun

Pride and Prejudice & The Merchant of Venice Essay Example for Free

self-esteem and harm The merchant of Venice proveShakespe be and Jane Austen both present sozzled feeling of love, r in timege, hatred and friendship. They be twain polar types of stories, plume and preconceived opinion is a impertinent and The Merchant of Venice is a play so on that pointfore they both have different authoritys of presenting operose feelings but they do have some similarities. In Pride and Prejudice unvoiced feelings atomic number 18 presented by 1. The Narrator 2. Letters 3. Dialogue Whereas in The Merchant of Venice strong feelings are presented by 1. The characters 2. Long Speechs One way that Jane Austen presents strong feelings is through letters. Through forbidden the play Jane Austen presents strong feelings of love, hatred or sorrow by writing letters, for example when Darcy writes a letter to Elizabeth after their heated conversation when Elizabeth rejects Darcys proposal, you give the sack check off what Darcy is feeling- Pardon me, It pains me to offend you You gage distinctly see that Mr Darcy guesss that this letter would upset Elizabeth because he grades in the letter that he is so against the relationship between the relationship and possible marriage between Jane and Mr Bingley.In The Merchant of Venice Shakespeare present strong feelings through pine idiomes as The Merchant of Venice is a play, so the audience can see the strong feelings- The pound of figure of speech which I demand of him is dearly bought tis mine, and I go forth have it pg. 70. This is when moneylender demands his pound of pulp magazine of Bassanio. This keen-sighted speech is when the Duke is questioning Shylocks unusual bond. Shylock the Jew is determined to take revenge and to take the pound of flesh.The Merchant of Venice is a play, so you cannot see feelings through letters this is why Shakespeare presents strong feelings through speeches. Another way that Jane Austens novel and Shakespeares play are similar is that bot h stories have many an(prenominal) relationships. Elizabeth and her infant Jane are really close and share secrets- When Elizabeth and Jane where alone expressed to her infant how truly much she look up to him or pg. 309 Elizabeth has 4 sisters, Lydia, Kitty, Mary and Jane.Elizabeth and Jane are very close as they are similar in age, whereas the other sisters and much younger and Elizabeth thinks they are very immature. In The Merchant Of Venice Antonio and Bassanio have a very close friendship you may even say that they are like brothers. Antonio agrees to the bond so he can lend money to Bassanio so he can go to Portia. You can see that they are very close as Antonio is resulting to give his life for Bassanio. When Antonio is in the court and ab prohibited to die, Bassanio is obligation by his side. Ill seal to such a bond You shall not seal to such a bond for me (Bassanio) Even though Bassanio wants to stop Antonio from agreeing the bond, Antonio is determined to seal t he bond as he thinks his ships will be back within 3 months, but unfortunately they crash out at sea and all his money is lost. As salubrious as strong friendships Jane Austen and Shakespeare alike involve many relationships to present strong feelings of love. In Pride and Prejudice Mr Darcy and Elizabeth have a strong relationship. Similarly, in The Merchant of Venice Jessica and Lancelot also have a strong relationship.In both stories they will do anything for love, even if it means betraying their piety or their social disunite. In Pride and Prejudice Mr Darcy thinks that having money and having social class is very authorized, so when he falls in love with Elizabeth who hasnt got much money and who hasnt got social class and standing Mr Darcy feels ashamed that he loves Elizabeth but he still proposes to her even though all his friends think that this is wrong- In vain I have struggled. It will not doYou must give up me to tell you how ardently I admire and love you pg. 5 6 In The Merchant of Venice Jessica and Lancelot betray their religion. Jessica is a Jew and Lancelot is a Christian and even though they are not supposed to mix they still bolt out and get married- Bestrew me but I love her heartily pg. 35 This makes Shylock, Jessicas popping very angry because when Jessica marries Lancelot she be educes a Christian. Another way that Jane Austen and Shakespeare present strong feelings in Pride and Prejudice and The Merchant of Venice is through strong characters. In both stories there are many characters, but the two main characters are Elizabeth and Shylock.They are both very strong minded and not afraid to speech their mind. In Pride and Prejudice Elizabeth is very different to other characters in the novel. Female characters in the novel believe that looking smashing, behaving well and keeping their feelings to themselves is very important, Elizabeth isnt bothered about speaking out or not looking well, for example when Elizabeth walks to see her sister Jane in the Bingleys house, Bingleys sister and friend are very surprised that she walked all this way in the mud and they even say that it isnt very ladylikeLady Catherine De Bourgh who is very high in class asks Elizabeth if she wants to come to London with her, and Elizabeth says no. You are all kindness, Madam but I believe we must abide by our original plan. Pg. clxxv In The Merchant of Venice Shylock is very strong minded and is singled out of the play because he is a mean Jew that charges interest. Shylock is very stubborn and determined to keep to his bond a pound of flesh of Antonio. If every ducat in six thousand ducats, Were in six parts, and every part a ducat, I would not draw them I would have my bond Pg. 9 This is from the scene when the trail takes place. This is when Bassanio offers Shylock 6 thousand ducats, but Bassanio fails as Shylock is determined to take a pound of flesh from Antonio no matter how many ducats Bassanio offers. Shakespeare presents Shylock as a horrid Jew so the story becomes interesting and that there is conflict between the Jew and the Christians. In addition Jane Austen and Shakespeare present strong feelings through the vote counter in Pride and Prejudice and asides is The Merchant of Venice. This is a great way of showing feelings.In Pride and Prejudice the narrator is one of the main ways of showing feelings- The contents of the letter threw Elizabeth into a flutter of spirits The narrator has been very successful putting an image into our heads of Elizabeth being thrown into a state or turmoil, having subscribe to her aunts letter in which she said how much she liked Mr Darcy. In The Merchant of Venice asides are used as it is a play, so there cant be a narrator. Asides are where the character is talk of the town to the audience and the other characters on the stage cant hear- Aside how like a cringe publican he looksI hate him for he is a Christian pg. 13 From this aside you can tell that Shylock has very strong feelings of hatred for Bassanio. In this scene the only pile on stage are Shylock and Bassanio, so an aside is the perfect to show how Shylock is feeling without Bassanio knowing. In The Merchant of Venice Shakespeare uses repeated phrases to make an impact of strong feelings- My daughter O my ducats O my daughter Fled with a Christian O my Christian ducats My ducats and my Daughter pg. 40 This is when Solanio is mocking Shylock when he realises that his daughter has eloped with a Christian.From these repeated phrases the audience can see that Solanio is emphasising Shylocks utter despair for his ducats and his daughter. Jane Austen and Shakespeare present strong feelings through prejudice. In Pride and Prejudice there is prejudice against womanhood and people without lots of money. In Pride and Prejudie woman only existed to be married off. Unless there familys had lots of money this was very difficult and they would be at the mercy of men who might take pity of them or who had no chance of marrying well themselves. She is luckily too poor to be an object of prey to anybody pg. 92 This quote shows prejudice.Mr white avens and Elizabeth are talking about Lydias trip Brighton, Elizabeth is worried that she will marry the wrong man, but Mr Bennet isnt too worried as Lydia is too poor so no man will take interest in her. In The Merchant of Venice the Christians are prejudice against the Jews. All the Christians hate them just because they arent Christians, they are only tolerated because they are good business people and money lenders. When they go out of the ghetto they have to where reds barets so everyone could see that they are Jews and so they stand out. Shakespeare presents strong feelings.There are many times that Antonio call outs him a dog. This shows that Shakespeare also uses repeated phrases to make a big impact to the audience- You call me misbeliever, cut-throat dog, and spit upon my Jewish gabardine pg. 15 This shows how Antoni o despises the Jews, and this is what prejudice is. Jane Austens novel, Pride and Prejudice and Shakespeare play, The Merchant of Venice where write in two totally different time periods. The Merchant of Venice was written in 1596, because it is so tardy in history the language that Shakespeare uses is very old and different from other plays.In 1596, many people could not tape so a play was very useful. The audience for The Merchant of Venice would manly be suited for the older generation. Pride and Prejudice was written in 1813, many more people could read in 1813 so an interesting novel was well suited. The novel was aimed at readers like characters in the novel. both Jane Austen and Shakespeare wrote many stories that people still read today. Another way that Jane Austen and Shakespeare present strong feelings is through the doings of the characters.From showing strong feeling through behaviour the reader or audience can all the way see what the characters feeling for whate ver the emotion is. In Pride and Prejudice the behaviour of the characters is very important as we can see what they are feeling- Oh my dear Eliza Pray make haste and come into the dining room, for there is such a sight to be seen pg. 132 From this quote you can clearly see that Maria, Charlottes sister, is incredibly phrenetic that Lady Catherine has arrived at her house, but she makes a mistake, its only Mrs Jenkinson.Jane Austen presents strong feeling in this quote of excitement and anticipation. In The Merchant of Venice there is many strong feelings presents by Shakespeare through behaviour. Shakespeare presents these strong feelings through behaviour so the audience can see what the character is feeling. O noble judge, O excellent young man pg. 76 This is when Portia, disguised as the judge says Shylock can have his bond a pound of flesh of Antonio. Shakespeare present Shylock very excited and happy through his behaviour and the tone of voice that Shakespeare makes Shylock use.Furthermore, Jane Austen and Shakespeare present strong feelings in Pride and Prejudice and The Merchant of Venice through points of great intensity. This is a great way that the reader and audience can see strong feeling and great intensity Elizabeth finds out that Darcy has been instrumental in getting her sister and Bingley together, which makes her very happy. After rumours of a forthcoming engagement between Darcy and Elizabeth start to surface before Darcy has even proposed, Elizabeth is more than a little anxious when she and Darcy take a walk together.Elizabeths feelings towards Darcy have completely changes since his first proposal, the two are now both in love with each other, by Darcy is not sure of this and says If your feelings are still what they were last April, tell me so at once pg. 303 This moment is a moment of great intensity for the reader as you are not sure that Elizabeth is going to say The reader can become very anxious for Darcy and Elizabeth. Jane Au sten shows feelings through this scene because it is a very good way for the reader to become a part of the book.

Good and Bad Discrimination Essay Example for Free

Good and tough Discrimination EssayWhen the word discrimination is brought up there is an automatic negative response, due to the circumstance that most set out this idea that there is only bad discrimination. This comes from tidy sum using stereotypes and being outrage which creates detrimental situations. However, when a person discriminates it does not mean they atomic number 18 trying to be harmful. Discrimination is when unitary distinctively favors or is against certain groups, categories, populate, and classes and or things that whitethorn come from them.Discrimination its self is not bad, save the things that can stem from it, be actually what declares people look at it negatively. nation discriminate for umpteen reasons such as religion, unravel, and even for business and employment. It is one thing to have a preference everywhere something else just now to actually deny a person over what race, or religion they be is perverse. this instant there are some positives when decisions are made intimately things depending on an individuals race or religion. There are people who only want to date or marry to the resembling race, religion, culture, category, class, and things like that.And that does not always mean that they are being racist, stereotypical, wrong or anything of that nature further that they simple are particular. There are even laws that require for workplaces to accommodate for their employees religion just on their religious practices will not develop problems to the employer. However, in the eyes of the employer they may feel as though if they indeed hire someone with certain beliefs that conflict may arise even if they are unintentional, and a decision maybe made to avoid that. Which is a decent argument but it still is a skeletal system of discrimination.One of the biggest reasons people discriminate is that they are actually afraid of what they may or may not understand. The fear of that which is resisten t, that which we do not understand, could have been an adaptive strategy early on in our history (Why Does Discrimination Occur?. Ehow. com ). Instead of learning how to live with something and become more educated about it they cast it out. Especially if it is something that it out of the norm, or different. Such as homosexuality, a plenitude of people are homophobic. They have an unreasonable fear of homosexuals and which they may have their reasons as to why.Some people take it last(prenominal) the limits to make people are attracted to the same sex feel different, unaccepted, or unwanted all because they are ignorant of that culture. They have no idea what it is like and instead of trying to comprehend, they use negativity. Now there is nothing wrong with not being gay, and disagreeing with it but an opinion does not have to be verbalised in a way that may be harmful. Just because a person is not aside of a certain group does not excuse the act of disrespecting another group or category.A lot of individuals will argue that it is only when wrong, and that it should not be permitted due to religious reasoning. Yes, that does make a lot of since, but I am very sure that many people do things that go against their religion all the time, they just happen to be discrete. Some people are afraid or have been brought up to not over step the boundaries so when others do not abide by the same rules they are automatically looked down upon. Society assigns everyone a certain social identity.Which ever category a person is placed they tend to accept others who are from the same group as they are. outrage is derived from our tendency to divide world into us and them( Musa, Prejudice Discrimination and Stereotype). This causes great division between people which is one of the reasons why a lot of people categorize other individuals. Being that prejudice, discrimination, and stereotype are in society there are social aspects and effects. Exposure to derogatory ethnic labels can hassle conformity pressures with people wanting to fit-in ( Musa, Prejudice Discrimination and Stereotype). Generally people fear to be friendless so they go with the crowd.Afraid that if they choose not to agree then they might become socially unexpected. People can reduce their reliance on stereotypes by consciously saying no to standoff between stereotypes and specific social groups ( Musa, Prejudice Discrimination and Stereotype). It would make a lot of since for people to simply not discriminate sadly that simply will not happen. Either way it may go it is up to the person on what they will choose to do, but social impact has a lot to do with the decisions people make. Social influence plays a role in both maintenance and decrease discrimination, prejudice, and stereotypes.Evidence suggesting that members of their group hold less prejudiced views are out of line with most people of their group, they may change their views. ( Musa, Prejudice Discrimination and St ereotype). It may be conceived that because someone is guilty of discrimination that she is mean, indignant and hateful, which very well may be the case. However, when we understand that within us all lies some form of discrimination, whether passive or aggressive, it should once again lead us to the conclusion that, of course, it is very easy to discriminate. (Why Is It So Easy To Discriminate? , eHow. com).Every person has their preferences, how they choose to go about them is completely their discretion. There are those who are prejudice, stereotypical, and who discriminate negatively acknowledge it and own up to it. Each and every one of us stereotype and have a prejudice of something. Every single one of us. I stereotype dilate people. I make fun of them, I call them lazy. Is it right? No. Should people suffering from obesity be kept from living their lives because of my prejudice and stereotypes of them?Absolutely not. (Kriss 2010). Those who do discriminate have a promont ory of view and some respectively explain them. Kriss discriminates against fat people, does she have that right? Yes, she knows that she should not do it, but she still stands by her opinion no matter what anyone else thinks. Everyone discriminates to a center extent because everyone has their own opinions, and make their own decision with different dependents. Yet and still there things that are wrong which happen to be connected to discriminating and even misconceptions.The way a person behaves is by far their own choice. People are raised differently, have different life experiences, and choose to surround themselves with certain crowds that may differ from others. There are exceptions and there are non exceptions, but being close minded will bring nothing but ignorance. There will always be discrimination because everyone will always have a preference. and there is really nothing that can be done about it. Also prejudice and stereotypes that comes with life. Everything has a po sitive and a negative.

Halifax & Bank of Scotland Essay Example for Free

Halifax Bank of Scotland EssayThe UK has one of the most diverse and dynamic banking trustyaments in the world. Banking is now a highly competitive industry. Financial consumers atomic number 18 now more sophisticated as they are now more aware of available banking options. The assets of the UK banking system were i 3,441bn (August 2001), which were dominated by a dozen or so retail banks, with national networks, mostly serving domestic, personal and corporate customers. Currently, the heavy(p) four banks HSBC, the Royal Bank of Scotland, Lloyds TSB and Barclays, dominate retail and business banking, jointly accounting for 68% of only UK current accounts. Both Halifax, founded in 1853, and 306-year-old Bank of Scotland are seen as business icons in their regions. Halifax is based in England, while the Bank of Scotland has very few branches south of the border. A merger between these firms would increase the geographic scope for potential customers. Halifax started as a bui lding society and is now more widely cognise as a big mortgage lender. In the wider community, the Halifax Bank has a very active community-banking sector catering for charity and non- benefit organizations including housing associations, credit unions and community development operations.In comparison, the Bank of Scotlands strength lies in the corporate trade. It would seem very likely that two firms would like to achieve higher cabbageability and increase opportunity with cross-selling products to each others customers. For example, the products developed by Halifax could be marketed effectively to Bank of Scotlands customers and vice versa. Because both banks operate complementary activities, it is possible the combining of both firms entrust result in synergies, which may as well as result in increased efficiency. There may also be opportunities to achieve savings through cutting some unnecessary costs.For example, the amount of staff needed for the have firm is likely to be reduced. By merging together, the size of the feature firm will certainly increase, thus leveraging the combined spend to negotiate better deals. The market position of the combined firm will be strengthened. Its market share inwardly the industry will increase, maybe even enough to compete with the big-four banks, thus increase the competition within the banking industry. In reality, there are wide ranges of techniques that can help meditate a firms slaying some firms may base their performance on sales, whereas others through the quality of products.Economists usually analyse a firms performance based on the amount of bring in it is making. For a thorough analysis, this paper will be looking at the firms market value, profitability, stability, value for shareholders, efficiency, and capital adequacy. It must be noted that firms within the banking sector are subject to many economic uncertainties, which can influence how well a firm is doing from year to year. In this case, these uncertainties include interest judge, employment rates, as well as the condition of the righteousness markets. For example, the base rate in January 2000 was 5.75%, however, at January 2002, the base rate was at 4. 00%5.To analyse the performance of the banks forward and after the merger, the firms financial accounts will be examined and ratios will also be calculated. 6 The main performance indicators that will be analysed include Profit before tax Total assets Dividends and Earnings per share. In addition, the renovation on equity, costincome ratio and the firms capital strength will be examined. These ratios will give a clear assessment of the firms performance compared with that of other firms.Before the merger, in 2000, Halifax and Bank of Scotland had market values of $22,105million and $11,762million respectively. Post-merger, in 2002, HBOS then had a market value in excess of $31billion7. This immediately signifies the success of the merger, as the combined c ompany is worth now worth a lot more in the market. frame 1 Profit before tax From an economic point of view, it is important that a firm makes a profit otherwise there would be no point of the existence of the firm. The Profit Loss account of a firm shows the results of trading over the previous 12 months. It shows the net effect of income less expenses.The reason that profit before tax is analysed rather than profit after tax is due to the fact that interest rates and inflation changes could affect the amount of tax that is paid each year. In 2000, Halifax made i 1,715million profit (before tax), compared with Bank of Scotland, which made i 911million. It would be expected that when both companies have merged together, the pre-tax profit should increase. Figure 1 shows that in 2002, HBOS made a pre-tax profit of i 2,909million, which is more than the separate firms pre-tax profit added together. This shows that HBOS are actually performing better than the previously separate fi rms.