The Scarlet Letter By Nathaniel Hawthorne - 1517 Words

Nathaniel Hawthorne composes Pearl as a powerful character even though she is not the main one. Her actions not only represent what she is as a person, but what other characters are and what their actions are. Hawthorne makes Pearl the character that helps readers understand what the other characters are. She fits perfectly into every scene she is mentioned in because of the way her identity and personality is. Pearl grows throughout the book, which in the end, help the readers better understand what the significance of The Scarlet Letter is. Nathaniel Hawthorne makes readers see Pearl as a symbol of what Hester and Arthur Dimmesdale’s actions were. She represented their affection and sentiment for each other. She was the literal outcome of what they were. Even though she was just a child, according to their society, she was full of sins because of what her parents did. An example to show that she was treated horribly was in chapter seven. Pearl is taunted by a group of Purit an children even though she was just on her way to the governor’s mansion. She did nothing wrong, yet she was treated like she was a criminal. However, she did not let the children get off easily. She retaliated by throwing mud at them. While doing this, she also proved how she is not scared to stand up for herself. This can be connected to how Hester’s scarlet letter ‘A’ later resembles the word ‘able’. Near the end of the book, Hester is looked upon by others because of her ability to help them.Show MoreRelatedThe Scarlet Letter By Nathaniel Hawthorne1242 Words   |  5 PagesLYS PAUL Modern Literature Ms. Gordon The Scarlet Letter The scarlet letter is book written by Nathaniel Hawthorne who is known as one the most studied writers because of his use of allegory and symbolism. He was born on July 4, 1804 in the family of Nathaniel, his father, and Elizabeth Clark Hathorne his mother. Nathaniel added â€Å"W† to his name to distance himself from the side of the family. His father Nathaniel, was a sea captain, and died in 1808 with a yellow fever while at sea. That was aRead MoreThe Scarlet Letter By Nathaniel Hawthorne960 Words   |  4 Pages3H 13 August 2014 The novel, The Scarlet Letter, was written by the author Nathaniel Hawthorne and was published in 1850 (1). It is a story about the Puritan settlers of the Massachusetts Bay Colony, set around 1650 (2). The story is written in the third person with the narrator being the author. The common thread that runs through this novel is Hawthorne’s apparent understanding of the beliefs and culture of the Puritans in America at that time. But Hawthorne is writing about events in a societyRead MoreThe Scarlet Letter, By Nathaniel Hawthorne919 Words   |  4 Pagessymbolism in Nathaniel Hawthorne’s â€Å"The Scarlet Letter†. Symbolism is when an object is used in place of a different object. Nathaniel Hawthorne is one of the most symbolic writers in all of American history. In â€Å"The Scarlet Letter†, the letter â€Å"A† is used to symbolize a variety of different concepts. The three major symbolistic ideas that the letter â€Å"A† represents in Nathaniel Hawthorne’s â€Å"The Scarlet Letter† are; shame, guilt, and ability. In Nathaniel Hawthorne’s â€Å"The Scarlet Letter†, the firstRead MoreThe Scarlet Letter By Nathaniel Hawthorne1397 Words   |  6 PagesFebruary 2016 The Scarlet Letter was written by Nathaniel Hawthorne in 1850 which is based on the time frame of the Puritans, a religious group who arrived in Massachusetts in the 1630’s. The Puritans were in a religious period that was known for the strict social norms in which lead to the intolerance of different lifestyles. Nathaniel Hawthorne uses the puritan’s strict lifestyles to relate to the universal issues among us. The time frame of the puritans resulted in Hawthorne eventually thinkingRead MoreThe Scarlet Letter By Nathaniel Hawthorne999 Words   |  4 Pages Nathaniel Hawthorne is the author of the prodigious book entitled The Scarlet Letter. In The Scarlet Letter, Hester Prynne commits adultery with Reverend Arthur Dimmesdale. Her husband, Roger Chillingworth, soon finds out about the incident after it becomes clear that she is pregnant. The whole town finds out and Hester is tried and punished. Meanwhile, Roger Chillingworth goes out then on a mission to get revenge by becoming a doctor and misprescribing Dimmesdale. He does this to torture DimmesdaleRead MoreThe Scarlet Letter, by Nathaniel Hawthorne1037 Words   |  5 Pagesthat human nature knows right from wrong, but is naturally evil and that no man is entirely â€Å"good†. Nathaniel Hawthorne, author of the classic novel The Scarlet Letter, believes that every man is innately good and Hawthorne shows that everyone has a natural good side by Hester’s complex character, Chillingworth’s actions and Dimmesdale’s selfless personality. At the beginning of the Scarlet Letter Hester Prynne is labeled as the â€Å"bad guy†. The townspeople demand the other adulterer’s name, butRead MoreThe Scarlet Letter, By Nathaniel Hawthorne1488 Words   |  6 Pages In Nathaniel Hawthorne’s novel The Scarlet Letter, the main character, Hester Prynne, is a true contemporary of the modern era, being cast into 17th century Puritan Boston, Massachusetts. The Scarlet Letter is a revolutionary novel by Nathaniel Hawthorne examining the ugliness, complexity, and strength of the human spirit and character that shares new ideas about independence and the struggles women faced in 17th century America. Throughout the novel, Hester’s refusal to remove the scarlet letterRead MoreThe Scarlet Letter By Nathaniel Hawthorne1319 Words   |  6 PagesPrynne and Arthur Dimmesdale are subject to this very notion in Nathaniel Hawthorne s The Scarlet Letter. Hester simply accepted that what she had done was wrong, whereas Dimmesdale, being a man of high regard, did not want to accept the reality of what he did. Similar to Hester and Dimmesdale, Roger Chillingworth allows his emotions to influence his life; however, his influence came as the result of hi s anger. Throughout the book, Hawthorne documents how Dimmesdale and Hester s different ways of dealingRead MoreThe Scarlet Letter By Nathaniel Hawthorne1714 Words   |  7 PagesSome two hundred years following the course of events in the infamous and rigid Puritan Massachusetts Colony in the 1600s, Nathaniel Hawthorne, descendant of a Puritan magistrate, in the 19th century, published The Scarlet Letter. Wherein such work, Hawthorne offered a social critique against 17th Massachusetts through the use of complex and dynamic characters and literary Romanticism to shed light on said society’s inherent contradiction to natural order and natural law. In his conclusive statementsRead MoreThe Scarlet Letter, By Nathaniel Hawthorne1172 Words   |  5 Pagesfreedom, peace, and introspection. However, until the last century, the wilderness was often regarded with fear and resentment. Written long before John Muir and the conservation movement, The Scarlet Letter by Nathaniel Hawthorne was well ahead of its time for its depiction of wilderness. In The Scarlet Letter, Arthur Dimmesdale leaves the beaten path and seeks refuge in the forest. There, he gains the strength and willpower to throw off seven years of hopelessness and take his fate into his own hands

Should Abortion Be Legalized - 1200 Words

Abortion is a very hot topic that has been repeatedly contended over for the past few years. The argument is should abortion be legalized or not? First before we get into the many sides of abortion we must to know what is abortion. Abortion means ending a pregnancy before the fetus can live independently outside the world. If abortion happens unplanned before 24 weeks of pregnancy. It is called a miscarriage. Abortion is caused design to order to end the pregnancy (Brown, 2013). This can be complete by anyone from the mother this woman to backstreet abortions and even to abortions by hospitals set up particularly for this purpose. There are two sides to this abortion subject the PRO-LIFE which is those who are against abortion altogether and the PRO-CHOICE or those who believe it is the woman’s right to pick if she wants to have an abortion or don’t have to do it. Those two groups offer different answers to problem. The pro-life answer is to have the kid and essentiall y live with it. People believe that abortion is not an answer. Pro-choice solution is abortion because of reasons they feel are suitable. Although abortion is ethically and morally wrong should it be lawful for victims of rape or incest who have no other people? There is no real answer to this argument, there are two sides to it though which have been arguing for years over this argument. The first is the pro-life group. This group does not believe in the abortion factor. To understand where the pro-lifeShow MoreRelatedShould Abortion Be Legalized?1357 Words   |  6 Pagessaid Margaret Sanger (Quotes About Abortion). An abortion is the deliberate termination of a human pregnancy, most often performed during the first 28 weeks of pregnancy. 69% of women that have abortions are economically disadvantaged (The Demographics Of Abortion: It s Not What You Think). This is one of the reasons abortions should stay legalized, over half of the women would have been struggling to take care of their child without it. Abortion was legalized on January 27, 1973 in a 7-2 decisionRead MoreShould Abortion Be Legalized?1495 Words    |  6 Pagesbetter, whom the president should be or who or if at all, we should be at war with; no one can unanimously agree on any topic in this country. This is no different then with the current hot topic of abortion. Abortion, although legal in this country, is still treated and viewed as taboo because of a dominantly Christian-American society. Some Christians make it seem that if you are pro-choice then you are pro-murder. However this is not the case. I will explain what abortion really is and why it isRead MoreShould Abortion Be Legalized?869 Words   |  4 Pages Abortion has become a common argument topic in America; numerous individuals consider themselves pro-life and others pro-choice. Those who consider themselves pro-life oppose abortion, while those who are pro-choice advocate for abortion to be legalized. I believe that abortion should be illegal and that life should be recognized upon conception. Almost all abortions occur during the first trimester when the fetus cannot live outside of the mother’s body. People who are pro-choice believe thatRead MoreShould Abortion Be Legalized?1172 Words   |  5 Pages Although some believe abortion is morally and ethically wrong should it be legal for victims of rape or incest who have no other alternative? Pro-Life advocates believe as horrible as abortion is, the baby is still innocent of any crime. Nobody should be killed for the crime of another person. While Pro-Choice advocates believe if a woman is pregnant by rape, compassion demands that she be allowed to abort. On the other hand, the pro-life vs pro-choice debate tends to overlook the fact that theRead MoreAbortion Should Not Be Legalized972 Words   |  4 PagesAbortion is killing over 1.4 million unborn children in a year (â€Å"They’re Not†). For example, there was the case where a doctor got arrested for killing seven babies and a patient. The clinic he had was described as the house of horror by detectives because doctor Gosnell kept baby parts on a shelf in his clinic. In addition, it was said that he â€Å"forced the live birth of viable babies in the sixth, sevent h, and eighth-month pregnancy and then killed those babies by cutting into the back of the neckRead MoreShould Abortion Be Legalized?1680 Words   |  7 Pagesrights. A hot topic that is one of the most refuted in today’s society is abortion. One may not see abortion to be acceptable, although, does it make it right to take away that right from someone else? It has taken women a lot of fight and willpower to gain rights to their own bodies, illegalizing abortion would take that right away. Therefore, the question is, should abortion continue to be legalized? First and foremost, abortion can be seen as a way of having full control over one’s personal body.Read MoreAbortion Should Be Legalized Or Not?1902 Words   |  8 PagesDecember 2014 Abortion should be legalized or not? Abortion in itself is a very controversial topic and different people has different views on it some says it should be legalized while others in the other hand says legalization of abortion can create a lot of problems. Abortion is the spontaneous or induced termination of pregnancy before fetal viability. According to WHO, abortion is the pregnancy termination prior to 20 weeks gestation or a fetus born weighing less than 500 grams. Abortion may be self-induced;Read MoreShould Abortion Be Legalized?1685 Words   |  7 Pagesagainst women having an abortion, no matter what situation they are in, the point of women having their own rights should include whether they choose to have their own kid or not. The United States today is very divided on the whole abortion issue, typically republicans are against it calling theirselves â€Å"pro-lfe† and democrats are typically for abortion and they call theirselves â€Å"pro-choice.† Abortion had been practiced in the United States ever since 1880, but it wasn t legalized nationwide untilRead MoreShould Abortion Be Legalized?1799 Words   |  8 PagesAbortion across America Teenage pregnancy has become a norm in America. Sex education is gradually losing significance among the youth. Despite the wide range of contraceptives, many young women are continually getting pregnant. Additionally, the number of young boys and girls ruining their lives at an early stage as a result of quick moments of pleasure is alarming. Moreover, the advancement in technology is an increasingly contributing factor to the high rates of teenage pregnancy (GarfieldRead MoreAbortion Should Not Be Legalized1237 Words   |  5 PagesMany women in the world consider doing abortion, and this has been huge on-going controversial issues for a long time. The women in country X want to abort because they do not want their daughters to live restricted just like them, but it cannot be justified. Abortion should not be legalized because the woman’s body is not her own property that she has no right to control over the fetus, and it kills the innocent. According to Judith Thomson, abortion is permissible because women â€Å"are granting

Perspective on sex Free Essays

How do we explain sexuality from God’s stand point, when we talk with teens, taming our own desires, and the sexual challenges that face us all? This paper will take you through the four different elements that will guide to a greater understanding of human sexuality, of what God has in store for us. God gave mankind the ability to have sex; his commandments are clear on how to become one with him. Sex Is not only for a few moments of pleasure, but a way for husband and wife to become one with God. We will write a custom essay sample on Perspective on sex or any similar topic only for you Order Now I intend to explain to you the important benefits you will receive though intimacy, how and why one should abstain from sex until marriage, and how to develop the intimacy back into the marriage. Where does real Intimacy come from and how can we build the Intimacy with another person we desire? The meaning behind Intimacy Is finding someone to be close to that they we may find interesting. In the theology of love, intimacy is finding someone who you are willing to let everything go to find a special kind love that can be graced by God. Clark described Agape as the love for a person, someone you are willing to omit your heart and soul to, based on how you care for that one person, a forever lasting love, the complete willingness to change how you feel Just to be with that other person (Clark). By Intimacy we are allowing our own self to be seen by another, without regard to what or how we feel, but real intimacy starts when another person connects with your heart, and soul. According to the dictionary intimacy is defined as a close reunion or a combination of elements that connect together to make one (Dictionary. Mom). Above all you may think that sex makes a relationship, yet it is only he intimate form of the expression, sex is not intimacy only the physical form of intimacy. At the same time the relationship Is new, the couple prefers to spend time together to communicate emotional feelings, they may begin to hold hands as a way of physical touch, and they will date, discuss intellectual issues, they may pray to gether, and come to a term of how far of a commitment they may wish to carry out (Clark). First of all when the couple marries, they have decided to base their relationship on mutually shared covenant commitment and to consummate their allegations In a sexual union (Bailiwick, 2008 pig. 147). However, act between two relationship (Bailiwick, 2008). In the eyes of God their union of husband and wife is graced with God’s love, since God has created mankind to know one another, Just as Adam and Eve. God gave mankind the ability to become intimate with another, and is graced by Him. Beneficial effects for a person’s well-being, is the feeling of undefined love between two people, with women it is the love she sees in the eyes of her husband, and the ability to discuss anything with her husband without fear. For the man he shall see his beloved, and hold her to him, yet be allowed to communicate all of his fears, and intentions that he has unafraid of reticule. The benefit of welling being can also be that you have now found the soul mate for you that were preordained by God to give the couple a closer relationship with them, and God. Likewise the purpose of abstinence before marriage in Christianity is something the person must decide for themselves (Bailiwick, 2008 pig. 146). Throughout the Bible, God tells us to be pure of heart and soul, when we have sex before marriage as in 1 Corinthian 6:15-7 Paul reminds mankind that when we come from two bodies and become becoming one flesh, it is similar to uniting oneself with God, and making a union, ever though the couple does not plan to wed (Bailiwick, 2008 pig. 147). Premarital sex is defined as sex between two unmarried people who do not share a mutual covenant commitment. In the Bible, God defines premarital sex as fornication or sexual immorality, since the act of sex seals the union, whether or not the couple marries (Bailiwick, 2008 pig. 147). Wherefore, when a couple enters into an agreement hat they will not have sexually relations before marriage, they understand the Chastity that they must go beyond the â€Å"letter of the law’. Restraint from premarital sex, according to Buckler and Barman decreased the chance of sexual transmitted diseases, and unwanted pregnancy (Bailiwick, 2008 pig. 146). Whereas, refraining from sex before marriage minimizes the sins of the person, and leads them to God. When we yield to the temptations that pull us from the direction of God, we will start down the path that only leads to the destruction of sexual behaviors (Bailiwick, 2008 pig. 58). With the attention turning to elements that determine if one is practicing healthy sexuality usually takes us deeper into the person themselves. Whereas, one who practices a healthy sexuality does not use sex as a substitute for their own emotional needs (Bailiwick, 2008 pig. 52) thus, this will only complicate the persons Christian thoughts. Overall, a person reserve the right to always be allowed to say â€Å"no† to their partner, having the strength and ego to say no to anyone who approaches them for sex without feeling obligated to anyone (Bailiwick, 2008 pig. 52). Ordinarily married couple will have sex for pleasure alone, not only to procreate, and feel closer to God. Meanwhile the single pe rson should refrain from sexual interactions, avoid using pornographic material, since pornographic material gives the male an illusion of what the female body should look like. For instance, Gods words Jude 1:7. In a similar way, Stood and Sonogram and the surrounding towns gave themselves up to sexual immorality and perversion. They serve as an example of those who suffer the punishment of eternal fire. The use of pornographic trials, the internet, and late night skin shows are all immoral ways that do not constitute a healthy sexuality in mankind, but the path to damnation. Whereas, a person who practices unhealthy sexuality will seek out sex for pleasure only, not this person may feel that they are in love, it is not looking or caring of the other’s needs. Therefore, their belief system or core beliefs are mistaken by hormones alone. However, do not have sex for the sake of sex being only body pleasure, it may bring a few minutes of orgasmic sensation, however, it is devoid of relation meaning (Bailiwick, 2008 pig. 1 54). Throughout marriage the marriage it may be lose its appeal becoming stagnated or less interesting (Hart) Dry. Catherine Hart Weber describes it as men and women each have different ideas about sexual images (Hart-Weber). Whereas, women wants romance, and to talk, men only want one thing sex. Yet, women may start to see themselves as overweight, suffer from depression, and develop low self-esteem. However, ways to prevent loss of intimacy in the relationship is to discuss anything that is bothering the couple. Whereas, Pastor Chris Adams speaks of how a difficulty separating values and mindset between the couple, his is a time where communication is vital (Adams). Some steps that may be useful in keeping intimacy in a relationship are communication, expression of emotions of partners, romance, and the man telling the woman how beautiful she is. Although, not all people feel comfortable with expressions of their emotions, explaining this to the other will open new doors to explore. In conclusion, God did intend for mankind to come together as one flesh, only after marriage. Yet keeping intimacy in a relationship that is absent of sex give us the basic human need of skin to skin contact (Bailiwick, 2008 pig. 55) however, this does not mean that in the beginning of the relationship sex is necessary. Only when two people who deeply love one another, and marry, can they truly become one in the eyes of God. How to cite Perspective on sex, Papers

Market Discounts and Shareholder Benefits †MyAssignmenthelp.com

Question: Discuss about the Market Discounts and Shareholder Benefits. Answer: Introduction: In this report, an effort has been made to compare and evaluate the activities and performance of two Australia based real estate companies that are Mirvac Group and Goodman Group. In this report discussion as well as evaluation regarding several aspects of both the companies has been made which includes Business Summary, portfolio of the companys properties, historical performance of shares, financial information, profitability and holding period return of both the companies (Afolayan 2017). On successful evaluation of each of the following points as well as funds, a report has been prepared to facilitate comparison between the two companies and to provide appropriate recommendations to the investors and other important clients and peoples. Goodman Group is an Australia based real estate company that owns, manages and develops business areas and industrial spaces of high and premium quality. According to the current records, Goodman Group has over 161 established properties around Australia location in different major cities like Adelaide, Brisbane, Melbourne, Perth and Sydney (Brounen and de Koning 2013). The primary objective of this group is establishment of secure and long-term relation with its client by providing services of premium quality backed by incomparable standard. The blue-chip client database of Goodman Group includes a wide range of well-established and branded industries like Linfox, DHL, Coca-Cola, TNT, Brambles and Toll. An essential and important subsidiary of Goodman Group is Goodman Australia. In the four unlisted property funds, i.e. Goodman Australia Industrial Partnership (GAIP), Goodman Australia Partnership (GAP), Goodman Australia Development Partnership (GADP) and KWASA-Goodman Industrial Partnership (KGIP), Goodman Group is a cornerstone investor within Australia. The Goodman Australia team comprises of about 300 staffs who have a wide range of professional knowledge regarding Marketing and Finance, Property, Development, Legal matters, etc. The contribution of all these members and staffs is the secret behind the success of the entire Goodman Group. The significant properties of Goodman Australia are scattered all over Eastern and South Australias major cities like Adelaide, Brisbane, Melbourne and Sydney. The group has divided its entire property into four major categories which are In Adelaide the company has a property that is under-construction named Corner Edinburgh Road and West Avenue covering an area of 5000 to 80000 square metre (Hasan. and Sulaiman 2016). Historic Share Performance: In this segment, a brief summary about the performance of Goodman Group in the security market is being discussed. As far as the security market of the group is concerned, quite decent ups and downs have been found in the share graph of Goodman group in the past 5 years. However, there was an overall increase in the price of the share of the company (Lee et al. 2014). In 2013, the overall percentage change in the performance was 9.23% which has increased to 16.40% in the year 2017 which is approximately 99.04% change in terms of 5 years. At present the market capitalization of Goodman Group is 14,920.26 Million and the total number of shares currently available in the market is 1,789.00 Million. During the last five year the amount of change in the price of share is 58.67% (positive). From the share graph of the company it is quite clear that the company has developed and grown significantly. On 30th June, 2013 the share price of Goodman Group was 4.88 AUD whereas on 30th June 2017 the price increased to 7.87 AUD which is more than 61% increase in the price of share of the group. The overall rising line graph is a pure indicator of the fact that the company is developing quite rapidly and has established itself in the industry quite strongly. After studying the financial statement of Goodman Group it can be found that the amount of net tangible asset have increased quite significantly during the past three years. In 2015 the amount of Net Tangible Asset was $12,49,00,000 which increased to $48,37,00,000 in 2016 and further increased to $58,30,00,000 in the year 2017. Total Assets for the year 2015, 2016 and 2017 was $ 4,01,11,000, $ 4,47,75,000 and $ 4,67,20,000 respectively. The increase for assets during this period was the primary cause behind the increase in the amount of net tangible assets. Statement showing Financial Performance Particulars 2015 2016 2017 Investment in Real estate properties $ 2,90,60,00,000.00 $ 2,72,07,00,000.00 $ 2,01,02,00,000.00 Cash and cash equivalent $ 74,65,00,000.00 $ 1,33,70,00,000.00 $ 2,09,51,00,000.00 Receivables $ 34,48,00,000.00 $ 40,41,00,000.00 $ 55,20,00,000.00 Other assets $ 1,38,00,000.00 $ 1,57,00,000.00 $ 1,47,00,000.00 Total Assets $ 4,01,11,00,000.00 $ 4,47,75,00,000.00 $ 4,67,20,00,000.00 Total Non-Current Liabilities $ 3,21,43,00,000.00 $ 3,29,24,00,000.00 $ 3,21,67,00,000.00 Total Current Liabilities $ 67,19,00,000.00 $ 70,14,00,000.00 $ 87,23,00,000.00 Total Liability $ 3,88,62,00,000.00 $ 3,99,38,00,000.00 $ 4,08,90,00,000.00 Net Tangible Assets $ 12,49,00,000.00 $ 48,37,00,000.00 $ 58,30,00,000.00 Statement showing calculation of NTA ratio Particulars 2015 2016 2017 Net Tangible Assets $ 12,49,00,000.00 $ 48,37,00,000.00 $ 58,30,00,000.00 Issued Units 3696000000 3697000000 3702000000 NTA Ratio $ 0.03 $ 0.13 $ 0.16 Profitability: According to the table given below it is evident that the operating margin of the group have consequently decreased from the year 2015 than in year 2016 and decreased further in the year 2017. In 2015 the operating margin was 71.56% which decreased to 64.76% in 2016 and further came down to 54% in 2017. Moreover from the figure of EPS it is quite clear that the company is not maintaining the wealth of the shareholders properly as the EPS has fallen drastically in 2017. In 2015, the EPS was 0.67 which increased to 0.69 in 2016 but fell drastically in 2017 and became 0.42 which is a clear indication that the management in not efficiently utilising shareholders wealth (O'Connell and Young 2017). Even there was a decrease in return on equity from that of the previous year. The figures of return on capital investment also shows negative results. Thus, it is very essential for the management of the company to take immediate and correct action so that the company can make more profit in the future years. Statement showing Profitability Ratio Particulars 2015 2016 2017 Gross Margin % 47.01 44.64 46.42 Operating Margin % 71.56 64.76 54 Earnings Per Share AUD 0.67 0.69 0.42 Book Value Per Share * AUD 3.37 3.96 4.51 Asset Turnover (Average) 0.12 0.15 0.14 Return on Equity % 18.65 16.86 9.51 Return on Invested Capital % 15.56 13.4 9.61 MIRVAC Group MIRVAC Group is a real estate investment trust (REIT) that as per the recent analysis done by several organizations has stated that this is a sophisticated real estate investment, improvement and investment administration group. This is one of the best and diversified group that is engaged in the business if property of Australia. This group has its own integrated asset administration capacity and expansion. This is traded in the name of ASX: MGR as this is public form company. This is listed in Australian Stock Exchange (ASX) with works in the sector of property development and investment field, as well as in the services found in retail form (Dimovski 2016). This has its headquarters in Sydney in Australia as this was established on 1972. This is one of the top groups in real estate business that has an experience is more than forty years in this sector of business. MIRVAC group has a stapled security system that composed of MIRVAC Limited and MIRVAC Property Trust (MPT). The MIRVA C Limited composed of vital two sectors like development (MGR) and investment (MPT) that involves both commercial and residential enhancements. MIRVAC group functions in almost all over the region of Australia with the few overseas investments. The improvement of the field of MIRVAC group (MGR) is composed of housing merchandises. The main businesses that this group operate are on retail property, property and investments. As critically observed that the enhancement of MIRVAC groups division that involves commercial merchandises and residential merchandises. As the MIRVAC is lead by the enthusiastic John Mulcahy is the Chairman and Susan Lloyd-Hurwitz is the Managing Director of MGR. This group is mainly centred in around the four cities of Australia is Brisbane, Melbourne, Perth and Sydney (Zhou 2016). This group has owned and administering all over the markets of industrial, retail and office fields that amounts to over a $ 15 Billion of the assets under the title of the group. MIRVAC groups tactics in urban has given fruitful in Operating income has raised by 11% and distributions has risen by 5% as per the earlier year. The Operating income in 2017 in case of retail was $ 156 Million, residential was $ 302 Million and Industrial Office was $ 319Million. In aggregate, the MGR had an operating income before tax interest was $ 750 Million. This huge profit is due to greater understandings of the cus tomers and our cities. The profit is $ 1.16 Billion that is due to utilization of the property in sustainable manner in MIRVAC group (MGR). Property Portfolio: MIRVAC group (MGR) invests in industrial, hotel properties, commercial, retail businesses all over Australia, and centred on high revenue assets and the tenant who are good makes it easier for agencies of the government and big firms. MGR keeps the assortment of the present premium level assets as properly given below. ASSET TYPE ASSET VALUE WALE (years) CAP RATE MAJOR TENANT Retail BIRKENHEAD POINT OUTLET CENTRE DRUMMOYNE, NSW $ 374.9 Million 2.9 5.50% 100% MPT Residential WATERFRONT, PIER PRECINCT, NEWSTEAD TERRACE NEWSTEAD, QLD (in progress) $ 320.9 Million (in progress) (in progress) (in progress) 100% MWRDP (in progress) Residential WATERFRONT, PARK PRECINCT, UNISON, CUNNINGHAM STREET NEWSTEAD, QLD (in progress) $ 532.3 Million (in progress) (in progress) (in progress) 100% Mirvac Limited (in progress) Office 200 GEORGE STREET SYDNEY, NSW $ 432.0 Million 9.3 5.00% 50% AMP, 50% MPT Office 101-103 MILLER STREET NORTH SYDNEY, NSW $ 237.1 Million 4.5 5.88% 50% TIAA Henderson Real Estate, 50% MPT Office 275 KENT STREET SYDNEY, NSW $ 516.0 Million 10.2 5.25% 50% Blackstone, 50% MPT Office 8 CHIFLEY SQUARE SYDNEY, NSW $230.0m 6.5 5.00% 50% Keppel REIT 50% MPT MIRVAC group (MGR) has taken for a extra portfolio diversification with asset investments from numerous fields as displayed by the chart. In addition, it is very alike to Goodman group; MIRVAC Group (MGR) has spent the fund on chiefly on the regions of New South Wales with a considerable segment of its investment portfolio into office type of assets. Although, this is slightly diverse than Goodman Group (GMG), as it has invested in most of the class of assets in the market (Ratcliffe and Dimovski 2014). From the chart, we can critically understand that diversification of investments on retail, office and industrial sectors. The investment in office class is 56%, retail is 34% and industrial is 10%. As per Geographical diversification, New South Wales is the chief centre for all investments but it is nicely diversified in the whole Australia. The WALE (Weighted Average Lease Expiry) is being displayed in the above chart that is composed of one figure for aggregate portfolio and rest three of different classes. The total portfolios WALE is 5.9 years and as all the rest is between 4.2 years to 7 years. Share Performance: The prices of share of MIRVAC Group (MGR) have been properly displayed in the form of a graph for five (5) years for the assessment of the market worth of the fund that has been done. The price of the share is increasing continuously that is very good sign in long run. The share has displayed good signs of growth stock that increase over a period of holding that this is best for long run investments as its fundamentals is also very strong. In examining the selected funds, an elaborated assessment of the balance sheet is for a period of five long years had been pursued to ascertain the Net Tangible Assets for MGR over the period of examining. Statement showing Financial Performance Particulars 2015 2016 2017 Investment in Real estate properties $ 26,19,00,000.00 $ 31,10,00,000.00 $ 3,40,00,000.00 Cash and cash equivalent $ 5,98,00,000.00 $ 35,40,00,000.00 $ 10,60,00,000.00 Receivables $ 7,30,00,000.00 $ 11,00,00,000.00 $ 9,70,00,000.00 Other assets $ 9,96,98,00,000.00 $10,31,50,00,000.00 $11,79,30,00,000.00 Total Assets $10,36,45,00,000.00 $11,09,00,00,000.00 $12,03,00,00,000.00 Short-term borrowing $ 60,40,00,000.00 $ 20,00,00,000.00 Long-term debt $ 2,63,36,00,000.00 $ 2,21,10,00,000.00 $ 2,76,50,00,000.00 Capital leases $ 3,00,000.00 Payables and accrued expenses $ 67,31,00,000.00 $ 42,50,00,000.00 $ 46,20,00,000.00 Other liabilities $ 63,44,00,000.00 $ 74,90,00,000.00 $ 70,90,00,000.00 Total Liability $ 3,94,14,00,000.00 $ 3,98,90,00,000.00 $ 4,13,60,00,000.00 Net Tangible Assets $ 6,42,31,00,000.00 $ 7,10,10,00,000.00 $ 7,89,40,00,000.00 Statement showing calculation of NTA ratio Particulars 2015 2016 2017 Net Tangible Assets $ 6,42,31,00,000.00 $ 7,10,10,00,000.00 $ 7,89,40,00,000.00 Issued Units 3696000000 3697000000 3702000000 NTA Ratio $ 1.74 $ 1.92 $ 2.13 Statement showing Profitability Ratio Particulars 2015 2016 2017 Gross Margin % 51.3 49.2 41.5 Operating Margin % 31.2 41 31.5 Earnings Per Share AUD 0.17 0.28 0.31 Book Value Per Share * AUD 1.28 1.3 1.49 Asset Turnover (Average) 0.19 0.27 0.2 Return on Equity % 9.65 15.14 15.36 Return on Invested Capital % 8 12.05 12.48 Profitability: The profit in a year of MGR has constantly improved over a period of analysis. Gross margin percentage in 2017 was 41.5% compared to earlier years 2015 was 51.3% and 2016 was 49.2%. As observed carefully, the gross margin percentage has reduced rapidly in this few years. Operating margin percent in 2017 was 31.5% as compared to 2016 was 41% that has declined so required to check and regulate the operating expenses (Yap et al. 2017). Return on Equity is good enough on respect to long-term return as it has displayed in the period that it has increased steadily. As on 2017 was 15.36% compared to earlier years 2015 was 9.65% and 2016 was 15.14%. The Earnings per share that is in Australian dollar in 2017 was 0.31, 2016 was 0.28 and 2015 was 0.17. This is clearly be interpreted as earnings per share is increasing that is good for investors. Return on Invested Capital percent in 2015 was 8%, 2016 was 12.05% and 2017 was 12.48%. This is very good sign for investors as return is very attract ive for the investments. The Book value per share in Australian dollar in 2015 was 1.28, 2016 was 1.3 and 2017 was 1.49. An assessment of the revenue and profit in a year of MGR for analysis is been taken and studied with greater sensitivity in ascertaining the interest cover ratio and return on assets. As this permits to computation of average return on equity to its shareholders for a period of three (3) years. The profit in 2017 of MGR is $ 1.16 Billion that is influenced by significant possession revaluation is raised in the portfolio of the investment. The operating profit after payment of tax in 2017 of MGR is $ 534 Million. This is signifying 14.4% cents per stapled security (Yksel et al. 2017). The MIRVAC group has an operating flow of cash of $ 513 Million and had 23% gearing that is at lowest finishing of the goal of the groups range from 20% to 30%. The Return on investment in 2017is 12.4% on the capital invested by the shareholders. General Market Commentary: In the middle of the year 2014, the hasty decline in the sector of mining led to the confidence in the business and the optimism of the economy in Australia was falling. This has coincided with an enlargement of the rate of unemployment to 6.3% on 2015 as per the Australian Bureau of Statistics. This was much weaker than anticipated results in the domestic field and the decline in the prices of the commodity (Chou and Chen 2014). There was cut in rates of interest as this was to done to accommodate with global financial situations has supplied the usual market with a filled energy and confidence in the business. The properties for commercial purposes market has gained from a twelve to eighteen months of enhancement, specifically in areas of CBD after a very passive period from the year of 2008 to 2014 that was veteran in the majority of the real estate field within the country of Australia. These markets have face the economic shock that may have a considerable and unfavourable influence on the commercial and retail costs and worth stages. The properties in industrial field went through a unstable time from the year of 2008 to the year of 2012 involving huge numbers of receiver stock and mortgagee has sold it in the year of 2014 and 2013. On the other hand, this has benefited stable interest since the start of the year of 2015 with both the investors and occupiers re-entering the market (Titman et al. 2013). Comparison: Analysis Goodman GR MGR Total Assets $4,67,20,00,000.00 $12,03,00,00,000.00 Total Liability $4,08,90,00,000.00 $4,13,60,00,000.00 NTA Ratio (Current) $0.16 $2.13 GP Ratio 46.42% 41.5% ROI 9.61% 12.48% Return on Assets 0.14 0.20 Return on Equity 9.51% 15.36% The details and comparison of the key statistics are provided below: Statement showing Comparison of Key information Particulars Goodman Mirvac Industry Price/Earnings TTM 19.6 7.4 47.7 Price/Book 1.8 1.1 2.3 Price/Sales TTM 8.5 3.7 7.9 Rev Growth (3 Yr Avg) 14.6 8.1 8.3 Net Income Growth (3 Yr Avg) 5.8 37.6 18.1 Operating Margin % TTM 54 31.5 32.9 Net Margin % TTM 43.1 49.6 16.6 ROA TTM 6.2 10 2 ROE TTM 9.5 15.4 4.8 Debt/Equity 0.3 0.7 1 The important risks in real estate investments are prices of share has hiked in prior year of 2015. The considerable percent of assets that are been invested that is chiefly located in the regions of Sydney. 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