Sociocultural Factors that Lead to Eating Disorders in...

Sociocultural Factors that Lead to Eating Disorders in Young Women According to the DSM-5, anorexia nervosa is characterized by â€Å"distorted body image and excessive dieting that leads to severe weight loss with a pathological fear of becoming fat† while bulimia nervosa is characterized by â€Å"frequent episodes of binge eating followed by inappropriate behaviors such as self-induced vomiting to avoid weight gain† (DSM-5, American Psychiatric Association, 2013). These two disorders most often affect adolescent girls and young women. There are many factors that can cause body dysmorphia such as behavioral, genetic, and sociocultural. These factors can ultimately onset eating disorders. According to a study by Emily A. Young, James R. Clopton,†¦show more content†¦There are a few ways in which family members can contribute to eating disorders such as, â€Å"communicating to young women that thinness is highly valued, modeling problematic eating behaviors, a nd criticizing weight and body shape†. Finally, Young concluded that â€Å"bulimic behavior may be most pronounced in women who report both high levels of peer pressure to be thin and high levels of socially prescribed perfectionism- belief one must meet the excessively high expectations of others† (Young et al, 2004). A larger sample was used by The McKnight Investigators to assess the risk factors for the onset of eating disorders in adolescent girls. This is a longitudinal study that used 1,103 girls in school districts in California and Arizona. The girls started the study in sixth grade and ended it in ninth grade. This was to measure risk associated with puberty and the change from youth to early adolescence. Among interviews and height and weight measurements over a course of four years, the girls were also given the McKnight Risk Factor Survey IV. This survey consists of â€Å"103 questions that assess demographics, age at onset of menstrual period and dating, appearance appraisal, effect of body changes, confidence, depressed mood, emotional eating, media modeling, concern with weight/shape, parental and peer concern with thinness, teasing,Show MoreRelatedThe Media s Influence On Eating Habits876 Words   |  4 Pagesdisturbed eating habits from suppressing food to binge eating, especially in college-aged young adults. We seem to point our fingers at the media and society for a lot of the social issues in the world today. But is the media really to blame for disturbed eating behaviors that lead to eating disorders such as anorexia nervosa and bulimia nervosa? There has been quite a bit of research done in the psychology field relating several social, mental and psychographic characteristics to disturbed eating behaviorsRead MoreA Study Of Unusual Thoughts, Feelings And Patterns Of Behaviors1672 Words   |  7 PagesElements that affect disorders classified under abnormal psychology can include one s genetics, one’s environment, and their economic stability. Eating disorders are a prime examples of what abnormal psychological disorders are. Eating disorders (ED) are defined as illnesses that causes serious disturbances to an individual’s everyday diet, such as eating extremely small amounts of food or severely overeating regardless of actually having appetite.This specific type of dis order is not only focusedRead MoreThe Religion Of Thinness : An Spiritual Hungers Behind Women s Obsession With Eating Disorders1452 Words   |  6 PagesUnrealistic body images are promoted in the media and entertainment resulting in greater numbers of women and men who feel ‘too fat’ and suffer from eating disorders’† (Shell 1). Eating disorders are characterized by abnormal or disturbed eating habits such as anorexia nervosa, bulimia nervosa, and binge eating. Eating disorders have several causes including behavioral, psychological, and social factors, and they frequently appear during adolescence or early adulthood, but it may also develop earlierRead MoreEating Disorders : Eating Disorder Essay1524 Words   |  7 Pagesthat eating disorders are a lifestyle choice. However, eating disorders are a group of serious conditions in which a person is preoccupied with food and weight that they often cannot focus on anything else. Amongst all the eating disor der the main types are anorexia nervosa, bulimia nervosa, and binge-eating disorder, which are all psychological illnesses. The disorders vary between eating extremely small amounts of food, to not eating at all, or to severely overeating. Each of these eating disordersRead MoreBulimia Nervos A Psychological Disease1186 Words   |  5 Pagestry remove the excess food from body or sometime person do the long fasting and excessive amount of exercise (book). However, many author describe bulimia nervosa as a psychological disease (Rushing, Jones, Carney,2003). This disorder more frequent present in young female particular when female reaches as puberty time. Classification Bulimia nervosa can be classified into two major sub type (Rushing, Jones, Carney,2003) which is described below here 1. Non-purging 2. Purging Non-purging:Read MoreThe Role Of Nature And Nurture : Adolescence Eating Disorders1735 Words   |  7 PagesTHE ROLE OF NATURE AND NURTURE IN ADOLESCENCE EATING DISORDERS Written for Portage Learning Developmental (Lifespan) Psychology Introduction Eating disorders are complex of medical and psychiatric disorders, it can affect individuals of any age, sex, race, gender, ethnicity, and socioeconomic level. The majority of the Eating disorders discovered during adolescence, but clinicians and psychologists have found an increasing number of young children, old adults diagnosed with these illnessRead MoreThe Influence Of Media Reporting On Society s Perception Of Beauty1730 Words   |  7 Pagesan image that is unrealistic and unattainable for teenage girls. As such, based upon a macro perspective, the societal roles, status and expectations of young women have been impacted negatively. This paper will analyze how the combination of media reporting, socioeconomics and sociocultural factors contribute to the development of eating disorders as well as how society s perception of beauty has been distorted. This paper will further support the notion that societies perception of a female’s beautyRead MoreThe Eating Disorder And Anorexia Nervosa1555 Words   |  7 PagesThe eating disorder anorexia nervosa is one of complex nature that is caused and sustained by many interconnected factors of life. Characterized by strict dieting, an unrealistic perception of body image, excessive exercise, depre ssion, and OCD, this disorder has the ability to boycott the lives of many individuals (Pinel, 2014). In order to understand the effects that this disorder has, it is essential to look at the socio-cultural, psychological, and physiological factors this disorder can entailRead MoreThe Prevelence of Eating Disorders2839 Words   |  11 Pagesto varying factors shaping these patterns (Mcleod). One of the topics that is an ongoing challenge, particularly in young adolescent females, is eating disorders. As with most mental illnesses, eating disorders are not caused by just one factor, but rather by a combination of cognitive, sociocultural, and biological factors. There are many psychological causes and personality traits that may predispose people to developing eating disorders. Most people that suffer from eating disorders can be describedRead MoreFemale Body Image and the Mass Media Essay2272 Words   |  10 Pagesand has negative thoughts, Emily seems to have negative body image. This perception of her physical appearance is known as body image which is the way a person feels about his or her body. It affects both men and women, young and old. The definition of beauty is defined by many factors family, friends, peers, the media, and puberty and development. Often the definition of beauty is a narrow thing that includes only a select group of people. Days are filled with images and other depictions of beauty

Cultural Diversity in Schools Essay examples - 1970 Words

Cultural Diversity in Schools EDCI 401 Name Here JANUARY 31,1997 Since early American history, schools, like society, have addressed cultural diversity in different ways. In the colonial days, some attempts to adjust to cultural differences were made in the New York colony, but the dominant American culture was the norm in the general public, as well as most of the schools. As America approached the nineteenth century, the need for a common culture was the basis for the educational forum. Formal public school instruction in cultural diversity was rare, and appreciation or celebration of minority or ethnic culture essentially was nonexistent in most schools. In the 1930s, the educators were in the progressive†¦show more content†¦The answer is clear: We must (Tamura, 24-25). Students need to understand that they are participating in many different networks. They are involved in social networks, not just ethnic or racial ones; however, their cultural background and experiences may indeed have an impact upon the nature of their participation in these other networks. Students also need to understand they are also individuals with talents, skills, strengths, weaknesses, likes and dislikes (Ryan, 27). A goal for all students, American born or not, is to develop cross-cultural acceptance, to have them develop strategies to work through their own prejudices and to sustain their own dignity when they become the targets of prejudice. We as teachers must work very hard to teach children to sustain and protect our democratic way of life and to build a world culture of human beings who resolve disputes in ways that protect the rights of all (Higuchi, 70-71). The curriculum at Madison is different than any other school I have been associated with. Mr. Warren and his staff base the curriculum on the needs of the students. As I have stated in my journal, the language arts is the area of study with the biggest deficits. Math, Spelling, and Reading are the main emphasis of the curriculum. I witnessed a one science lesson with the gifted students. Madison has made great strides to improve in the area of language arts, they have improved many studentsShow MoreRelatedCultural Diversity At Washington Elementary Sch ool883 Words   |  4 Pageshad to go to a local elementary school and take a walk around its neighborhood. I was told to observe cultural diversity, types of homes surrounding the school, and answer a variety of questions regarding the kinds of students that attend the school. I was originally a bit baffled by the kinds of questions on the sheet like are there any apartment buildings near by? or where do the children get food? I thought to myself Why do these things matter to a school? And then as I was going throughRead MoreCultural Diversity : An Important Component Of A School Essay1784 Words   |  8 PagesCelebrating cultural diversity is an extremely important component in a school. Having various students from different backgrounds and cultures is a common occurrence in many classrooms around the world. However, sometimes these children do not feel included or accepted and this makes it even more important to celebrate the diversity of the students (Roach, 2015). It is, th erefore, the teacher s responsibility to make these children feel even more accepted, because feeling isolated may be extremelyRead MoreThe Importance Of Teaching Schools With Cultural And Linguistic Diversity Essay1401 Words   |  6 Pagesteaching practice in schools when working with cultural and linguistic diversity. Initially this essay will draw together pedagogical foundations to show the importance for understanding how and why diversity is an issue that needs both personal and professional reflection. Examples of effective practice in three schools will be considered, Clover Park School, Richmond Road School and Finlayson Park School. Creating a learning environment that caters for diversity at Clover Park School involved usingRead MoreCultural Diversity At The California College Of Arts1234 Words   |  5 PagesRunning head: CULTURAL DIVERSITY 1 CULTURAL DIVERSITY 6 Cultural diversity Name Professors Name Institution Date Introduction Cultural diversity has impacted the American Society and studies as well. It is important to encourage students to explore the diversity of culture in America and also understand how culture has changed the landscape. The essence of studying diversity in culture is to help students understand the global community interrelations and how ethnicity, raceRead MoreA Letter From District Administrator1569 Words   |  7 PagesA Letter from District Administrator Greetings Parents, Staff, Students, and Community Members, Hazelwood School District is committed to providing an equitable education to our diverse learners with culturally responsive instruction. Through our commitment, we have formed a Strategic Diversity Planning team that consists of district and school administrators. The team reflected on the district mission, vision, student demographics, and performance data. Our extensive reflection revealed theRead MoreMulticultural Education Is A Method For Instruction That Values Diversity Within The Classroom1227 Words   |  5 PagesStates diversity will become progressively more reflected in our schools. In our school, students are becoming increasingly diverse, by assisting pupils to attaining knowledge, attitudes they need in order to become active citizens within our society. Teaching a group of diverse students from different backgrounds, ethnic, and other cultural groups in a school environment that supports diversity within a classroom setting incorporate teaching. More importantly, it is important that within schools teachersRead MoreUnit 204: Equality, Diversity and Inclusion in Work with Children and Young People Assignment 1816 Words   |  4 PagesEquality, diversity and inclusion in work with children and young people Assignment 1 Within a school, equality, diversity and inclusion is very important. It is their duty to make sure all children have equal access to the curriculum. Whether they are a different race, culture, gender or have a special need or disability, it is important that they are supported and have a right to participate and be treated equal; this is known as inclusion. As part of this it is important that schools and otherRead MoreCulture Has On The Process Of Learning And Teaching1382 Words   |  6 Pagesculture has on the process of learning and teaching. Santoro refers to Morgan and Slade who explore cultural learning tendencies and different views of knowledge, learning and teaching. For Indigenous people, it is suggested that they consider effective learning as being ‘contextual, interdependent, subjective and motivated by community commitment and obligation’ compared to non-Aboriginals where learning tends to be ‘fragmented and theoretical’ (Santoro, 2007). Thi s highlights the need for teachersRead MoreThe Classroom Environment Should Look And Feel Welcoming For All Children949 Words   |  4 Pages Diversity is what makes each person in a classroom different from each other, even though you could be the same color of the person sitting next you, does not mean you are the same. The classroom environment should look and feel welcoming for all children. So it can show the diversity of the world in which we live in. Children should be provided with essential information about who they are and what is important, making an effort for this to happen creates a setting that is rich in possibilitiesRead MoreTexas Schools and DIversity Essay1641 Words   |  7 PagesIn 2007-2008, Texas schools had a large ethnic distribution of students. Specifically, African American students made up 14.3% of the overall student population; the Hispanic student population was 47.2%; and 34.8% of the student population was White. The smallest groups represented included Native American and Asian/Pacific Islanders with Native American students and teachers representing only 0.3% of students (Texas Educa tion Agency, 2009). According to demographic projections, minority populations

Satan and Evil in the Quran Free Essays

It is interesting to read the seventh chapter of Major Themes of the Quran. There is an abundance of information explaining the traditions and fundamentality of this argument. It is really interesting to see the common threads that run through the three major religions. We will write a custom essay sample on Satan and Evil in the Quran or any similar topic only for you Order Now When evil and satan is discussed in the Quran it is often referred to along with the jinn. The jinn are the metaphorical representation of the humans. They are often imbued with names such as satans or the Devil. There is much made from the repeated statements that satans stealthily attempt to snatch news from the heavens but are driven away. (Major Themes of the Koran 121) It then goes on to say that the jinn were given the opportunity to listen to the Quran, and then choose the path of good or evil. It is important to note that the information is given to Mohammed from God, and that it is not recorded that the Prophet Mohammed had an contact with the jinn. In the Quran, Satan or evil is not seen as the enemy of God, but rather the rival and enemy of men and women. Satan cannot touch God, is not an equal, so satan preys upon men and women to rebel against God’s command. In the Bible there is the similar belief that Satan is there to tempt men and women to break God’s commandments. A parallel could be drawn between the Quran’s warnings and the Bible’s warning to be vigilant against the activities of Satan. â€Å"O people! Enter all of you into peace and do not follow the footsteps of Satan, for he is your manifest enemy. †(2:208) Satan’s power is derived from the weakness of men and women. In the Quran the devil appears more cunning and artful than strong. . . (Major Themes of the Quran 125) The devil simply invites people to make an error, people still have the ability to say no. The story of Adam and Eve is a common theme through both the Bible and the Quran, and it illustrates this point well. The apple was simply offered, perhaps cajoled, but never forced. Again the common thread, all people must guard against the influence of evil, because it is insidious. The Quran often parallels jinn to mankind, the struggle between evil tendencies and good are in both. It details why it is easy for people to deceive themselves into believing what they are doing is just, ut in reality is just self-serving behavior. Satan is often referred to in the plural satans in the Quran, illustrating its use for both mankind and jinns. There is no satan independent of these two types of beings according to the Quran, one must exist for the other to exist. Satans is also used to for disbelievers. It is said that they take in satans at the exclusion of God. It is believed that as God sends messages to his prophets, so satan sends messages to his wicked followers. Major Themes of the Quran 130). The theme of satan and evil is interesting as it appears in the Quran. There are many parallels with the Bible, such as the story of Adam and Eve. The struggles of men and women against the temptation of evil, is another parallel in the Quran and Bible. The Quran does talk about jinns, which is different than anything mentioned in the Bible. Another large divide is the bel ief that all disbelievers are evil. Consequently I believe there are more similarities than differences. How to cite Satan and Evil in the Quran, Papers

Corporate Financial Management Microsoft Dynamics

Question: Discuss about the corporate financial management for Microsoft Dynamics AX 2012? Answer: Dividend Policy of a firm has no relevance to the value of the firm. Miller Modigliani 1961 From the above statement of Miller Modigliani (1961), it is analysed that value of a firm determines from the investment decisions as well as dividend policies for the same (Aamer 2013). Most of the academic scholars observed that dividend policies entirely affect related means of financing like sale of new equity sales. Main arguments lie in assumptions. It is found that investors do not really care that the dividend received generates from capital gains income or dividend income in an overall manner. Assumptions to this theory include no issuance costs (Barrow 2011). It is assumed that organization who is found paying the issuance costs from the new securities will obtain required equity capital at preferred cost. It influences on past earnings as dividends as well as retaining for the same. Factors include existence of related policy investment in the most appropriate form. From the perspective of Miller and Modigliani, investment policy of an organization largely impacts dividen d policy (Bekaert and Hodrick 2012). From the viewpoint of theory, it includes existence of investors who mainly favours dividend policies for firms irrespective of shared values. It mainly identifies the dividend policy alteration of an organization and ends up losing the stakeholders for other entities (Berry 2011). It mainly presents the dividend policies and lead to temporary reduction for related price of stock within an organization. Investors who prefer new dividend policy should perceive entities for undervalued items for the same. It involves triggered purchasing as well as buying of more shares under the dividend policy. This theory enhances transactions in an instant manner as well as carries cost for the investors in the most appropriate way (Deegan and Unerman 2011). Net outcomes present the value of the stock and altered connections from the related theory in an overall manner. Modigliani and Miller notes that empirical evidence suggests related changes for the dividend policy. It mainly influences the prices of stock and prefers policies at reasonable as well as stable dividends in an overall manner (Eun and Resnick 2012). Increased dividends specify types of information including anticipated higher earnings in the near future. Dividends perceive conveying essential information on concerned earning prospects from the firm perspectives. In accordance with the theory, it reveals information content for policy dividend as well as influences in share prices for understanding the dividend patterns for the same. In the real world, dividend policy is relevant to a firms value It reveals the essence of changed payments for dividends as well as signals concerning with management evaluation for the same. Cash flow analysis and future earnings are analysed for briefing dividend policies in an overall manner. (Eun and Resnick 2012) Management perceives full information from the future profitability prospects and existing shareholders for the same. Changed dividends helps in providing unambiguous indicators that mainly concerns future prospects of a company. Information is conveyed by methods like management presentations as well as security annual reports for changed dividend policy. It affects the dividend changes as well as capital structure for the same (Wink and Corradino 2011). From the perspective of investors, it is revealed that dividend payments help in building positive impact for the company. Management should be aware of the uncertainty of dividend payment and unstable impact from the potential investors (Schroeder, Clark and Cathey 2011). It reveals the financial performance especially in financial markets. It mainly influences potential investors in decision-making process as well as investment in the company. From the above statement by Modigliani and Miller, it does not hold bad dividend policies as well as negative ramification for the same (Schiff and Lewin 2012). It involves negative representation of dividends for the cash flow entities in an overall manner. Special dividend policies affect the issuance of dividend policies in the most appropriate form. It affects cash and cash equivalent especially in the balance sheet. It offers suggestions for generation of reasonable returns. Special dividends involve pay-outs as well as increased EPS in business operations. Most of the authors establish belief that investors prefer stable dividends as well as put market premium in the organization for smooth functioning of business enterprise (Rothenberger and Siems, 2012). This study deals with critical analysis on dividend policy. According to Miller Modigliani (1963), dividend policy does not possess enough relevance in the valuation. Dividend policy involves sets of rules as well as regulations and decides on the profit structure for paying the stakeholders for the same. It is noticed that dividends are the key indicator for maximization of attributes like shareholders wealth and share prices in an overall manner (Qu and Yang, 2012). Modigliani-Miller Theory explains the main proponent for dividend irrelevance notion. This particular theory explains the concept from the point of view of investors. It is noticed that investors do not pay much importance in understanding the dividend history of the business organization. The above theory gives direct contrast on Dividend Relevance Theory for understanding the importance of valuation of particular business enterprise (Madura 2012). On critical analysis, it is relevant to understand implications of Modigliani Miller Model. Merton Miller proposed this particular model in the year 1961. They decided on factors like dividends as well as capital gains equivalency in considering the return on investment for the same (Leo et al. 2012). This model affects the valuation for company based upon earnings for getting direct results in investment policies from future perspective in an overall manner. It is important to consider the fact that investment policies needs additional inputs from the dividend history of particular business organization. Addition to that, investment decisions depends entirely on the investment policies in the most appropriate way (Kapil 2011). From the above statement, it is critically analysed that theory indicates irrelevance from the arbitrage argument. Logical ways includes dividend distribution for dividends and related distribution for the shareholders for offset in external financing in an overall manner. Distribution of dividends includes the decreased price of stock and nullifies the gain attributes made by the investors in way of dividends for the same (Grieve 2013). Emphasis relies mainly on cost of debt as well as cost of equity purely affected by advantage in the near future. This particular theory suggests related assumptions including perfect capital markets. It includes rational investors for assessment of free information and related transaction costs for the same. It influences large investors based upon the market price of the share in the near future. Taxes possess no existence for dividends and capital gains attributes at the same rate. Business organization should not change with existing investment p olicies. It involves new investments financing through retained earnings. Investors should analyse future market prices as well as dividends for the same (Greene and Dince 2012). The above statement on Modigliani Miller ensures empirical evidence on matters relating to policy dividends in an overall manner. This particular theory faces several limitations that need urgent attention for future analysis. This theory shows no difference between internal as well as external financing for the same. It mainly focuses on shareholders wealth for the affected dividend in the most appropriate way (Gapenski and Pink 2012). It enhances transaction cost in association with selling shares for making cash inflows. Most of the investors prefer dividends in comparison with other external factors in an effective manner. On critical analysis, it is revealed that Modigliani Miller dividend policy helps in valuation of shares in an appropriate way. This is one of the popular models that mainly believe in irrelevance of the dividends in an overall manner (Eun and Resnick 2012). This policy mainly suffers by vast limitations and criticizing with certain assumptions for the same. Business and Financial Risks faced by Imperial Tobacco Business Risks Imperial Tobacco faces risks including financial, social as well as environmental for the same. This company reviews the policies and risk management procedures in order to ensure protection for the shareholders in an overall manner. This particular company faces illicit trade in tobacco accounts around 12 percent especially in the tobacco market (Aamer 2013). It increases the growing problems for the legitimate tobacco industry and fails to recognize relationship with regulations and elicit trades for the same. Financial risks involve reduced disposable incomes, cheaper products as well as consumer look in the most appropriate way. Illicit trade involves smuggled genuine tobacco products, illicit whites as well as counterfeit tobacco (Barrow 2011). Imperial tobacco faces business risks involving high illicit trades leading erosion for demanded legitimate tobacco products. It increases damage and spoil brand integrity and loss of overall potential earnings (Bekaert and Hodrick 2012). It affects the reputation of the business firm for future organizational operations in an overall manner. This company faces substantial increase in excise duty as well as unfavourable change in tax treatment. It adapts from the demand products as well as future profile development on an adverse manner. Imperial tobacco faces financial risks involving increased level of excise duty. It should encourage consumers for higher priced cigarettes and low-priced cigarettes for fine cut tobacco. Increased excise duty involves encouragement from legal point of view (Berry 2011). It will reduce illegal cross-border trade from related countries for the same. It mainly affects the sales as well as cost influencing restrictive regulatory practices in and around the world. Imperial Tobacco engages regulators for development of related regulatory proposals for the same (Albrecht, Stice and Stice 2011). Future changes will bring immense regulatory actions for increased cost and contribution for related illicit trade in an overall manner. Financing Risks Imperial Tobacco faces potential cost and cash management problems. It mainly includes committed debts for financing in debt markets as well as bank loan markets for the same. It expects refinancing structure and valuation of debt policies (Balla 2012). It matures on availability of committed funds especially from bank counterparties availability for the same. Imperial Tobacco is unable to refinance the debt structure at the time of maturity. It influences the debt capital markets and related loan markets in the near future. Addition to that, it enhances increased refinancing debts for maturity issues and high current costs on an adverse way. Imperial Tobacco faces reduced availability of financing in their business operations. This is because of inclusion of bank counterparties and unable in managing commitments. It fails to deliver funds and commitment as and when required (Baltazar 2012). It is noticed that material parts of Imperial Tobacco influences fixed levels of interest. It exposed from the interest rates resulting the higher cash inflows for the same. Imperial Tobacco fails to manage the refinanced debt and higher interest costs. It involves low profitability, credit rating as well as ability for operating in going concern in the most appropriate way (Barrow 2011). Addition to that, company includes limited ability for borrowing additional funds and reduces level of flexibility in an overall manner. It involves competitive as well as industry pressures and high opportunities in the most appropriate way. Recent Financial Performance of Imperial Tobacco From the annual report of Imperial Tobacco, Finance Director recognized achievement of positive financial outcome in the year 2010. Further, it is noticed that positive financial performance engages in effective utilization of cash as well as cost management in an overall manner (Bekaert and Hodrick 2012). In the year 2013, net revenue ensures from sale of tobacco reduce with one percent. On the contrary, net volume reduces with seven percent as well as offers future gains in the most appropriate form. Financial performance reflection influences in the emerging markets for future gains. In the operating environment, it includes related fees for logistics distribution and reduces in the 5% economic headwinds especially in the European region (Berry 2011). Addition to that, Imperial Tobacco faced increase of one percent in the operating profits. This ensures favourable financial performance especially in emerging markets. Gain realization includes in markets like USA, Russia. There was consistent decline in the net revenue as well as volume especially in Spain (Deegan and Unerman 2011). Illicit trade gets affected by increased duty. It affects changes in duty as well as deregulatory factors in markets especially in Morocco. From the financial statements of Imperial Tobacco, it is understood that financial statements undergoes going concern basis for historical cost convention policies act in the year 2006 (Eun and Resnick 2012). In accordance with Section 408 of companies act, it is revealed separate profit and loss account preparation for each particular company. In the year 2015, it is noticed that shareholders continues in building quality as well as attainment of sustainability for business activities in the most appropriate way. It mainly focus on goal maximization, cost as well as involving cash opportunities for achieving targets as well as further transition for the same (Gapenski and Pink 2012). Financial performance of Imperial Tobacco influences transition programs and strengthening business for future growth policies in an overall manner. Investments Imperial Tobacco comprises investment from the subsidiaries as well as shown in the provision for impairment for the same. Dividends Imperial Tobacco ensures paying final dividends for recognizing the liabilities for the period. It approves by the shareholders, dividends receivable as well as asset recognition in an overall manner (Greene and Dince 2012). It enhances interim dividends for the time period and related financial information in the near future. Financial Instruments It includes non-derivative financial instruments in form of debtors. Debtors get recognized from the fair value and amortised for cost allocation in relative effective interest method for the same (Grieve 2013). It enhances impairment for established receivables for objective evidence for original terms of receivables in an overall manner. Dividend per share in respect with current financial year of Imperial Tobacco Dividend per share 2014 2015 Interim 29.2 22.3 Final 55 50 Total 84.2 72.3 Interim dividends are paid from recognizing second half of the year and final year for one complete financial year. Distribution from ordinary shareholders of Imperial Tobacco million 2014 2015 Final Dividend from the previous financial year 666 545 Interim Dividend 285 156 Total 951 701 Investments Cost of shares in Imperial Tobacco million 2014 2015 1st October 3450 1090 Additions - 1500 30th September 3450 2590 Debtors Imperial Tobacco recognized falling debtors owned by group undertakings in an overall manner. Reserves million Share Premium Account Profit and Loss Account 1st October 2015 5560 1119 Profit for the year - 2807 Dividends - (892) Purchase of own shares - (182) 30th September 2015 5560 2852 Profit for the year From the financial statement of Imperial Tobacco, it is evident to calculate profit for the current financial year (Horngren 2013). It influences profit attainment by shareholders and deal with financial statements. It includes audit fee charge of around 0.4 million at relative cost. Treasury shares It involves the shares purchased from the buyback programme for detainment of deduction from shareholders funds in an overall manner. It includes purchase group of 867000 shares at cost of around 182 million in the near future (Horngren, Harrison and Oliver, 2012). Debt Capacity of the business and sources of finance available to the firm From the annual report on Imperial Tobacco, it is evident to understand the company achieved consistent increase in debt capacity from the year 2008. Attribution of increased debt influences acquisition in early 2007 (Kapil 2011). It undertakes mandatory information on large borrowings from Imperial Tobacco. Debt accumulated gradually reduced and fast rate from the past few years for the same. Imperial Tobacco main source of financing involves sale of shares. This company believes in creating value to its shareholders. Addition to that, sources of finance of Imperial Tobacco derives from sale of excessive diverse brands in an overall manner (Leo et al. 2012). This company makes effort in generating good profit in the business as well as prioritize positive returns on growth in the most appropriate form. These company manufacturers: Fine Tobacco Smokeless Tobacco Paper Cigar These product and diverse brands access generating huge record in getting positive returns as well as accounts for more than 12% of total tobacco. Imperial Tobacco believes in conducting policies on adequate capital funding and committed bank facilities for the same (Libby, Libby and Short 2011). This approach helps the company in meeting the unforeseen borrowing needs especially in the peak periods in the near future. This particular company entered into related assets as well as brands in exceeding bank facilities over 7.7 billion euros (Madura 2012). Imperial Tobacco continuously revolves around credit facilities as well as term loans in an overall manner. Recommendation on an optimal capital mix of Imperial Tobacco From the annual report of Imperial Tobacco, it is recommended that optimal capital mix reveals the best debt to equity ratio for maximizing in the value in the business operations. It mainly offers the company balanced debt to equity range ensuring minimization of cost of capital of Imperial Tobacco (Schroeder, Clark and Cathey 2011). Optimal capital structure ensures great deal of attention for maximization of value for the shareholders of Imperial Tobacco. It is recommended to increase in processing equity and reduction of debt for smooth functioning of business activities. It should reduce in the amount of equity for available returns providing improved shareholders for the same (Scott 2011). It helps in creating favourable image as well as perception from the investors of Imperial Tobacco. It ensures open market policy and adjusted earnings per shares. It is advisable that Imperial Tobacco should generate cash and harbours related capabilities for significant amount of debt in the near future (Spiceland, Thomas and Herrmann 2011). It should make ways in providing effective optimal mix strategy for the investors and shareholders for the same. It should continue with reasonable mix of equity and debt in the main capital structure decisions in the most appropriate way (Wink and Corradino 2011). It endeavours constant dividend policies and dividend pay-out ratio in an effective way. Reference List Aamer, M. (2013).Microsoft Dynamics AX 2012 Financial Management. Packt Publishing. Albrecht, W., Stice, E. and Stice, J. (2011).Financial accounting. Mason, OH: Thomson/South-Western. Balla, D. (2012).CLEP financial accounting. Piscataway, NJ.: Research Education Association. Baltazar, E. (2012).International GAAP 2012. Chichester, West Sussex, U.K.: John Wiley Sons. Barrow, C. (2011).Practical financial management. London: Kogan Page. Bekaert, G. and Hodrick, R. (2012).International financial management. Boston: Pearson. Berry, L. (2011).Financial accounting demystified. New York, NY: McGraw-Hill. Davies, T. and Crawford, I. (2012).Financial accounting. Harlow, England: Pearson. Deegan, C. and Unerman, J. 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