Environmental Distractions to Study Habits Essay Example for Free

Environmental Distractions to Study Habits Essay Every student is required to study the lessons given by the teacher. By means of proper time management, a student becomes successful in his entire intellectual endeavor. But what if there are environmental distractions in his study habits? What will happen to his learning activities? Environmental distractions in study habits make a student at a disadvantaged position if it cannot be fully determined and avoided. Therefore, environmental distractions are a hindrance to the intellectual development of a student. Environmental Distractions In order to avoid environmental distractions, it is required that a student must identify the things that gives problems to his studies. After all, how could he be successful in avoiding environmental distractions if he may not be able to identify them? Hence, correct identification of environmental distractions that might hinder the student from studying should be done. The environmental distractions to study habits may include emotional, physical and external distractions. Learning Support Center Paradise Valley Community mentioned that physical environment of the study area of a student relates to external distractions (â€Å"Improving Your Memory†). In other words, if the environment is noisy and unorganized, study habits of a student may be hampered. Since we are aware that studying includes memorization, a student cannot effectively study when there television is opened or used within his environment, when there are any people chatting around him and when sound effects around him is very disturbing. Therefore, the best way for a student to avoid external distractions is to find a place conducive for learning like a noise-free room. Learning Support Center Paradise Valley Community also mentioned that the study area of a student must have quite surroundings or those places that really intended for studying (â€Å"Improving Your Memory†). Moreover, Glendale Community College stated that a good study environment must be free from distractions that might hinder memorizing and understanding reading materials (â€Å"Study Skills†). There should also be rules to follow like having a desk intended totally for studying; not using television, radio and telephone while studying; closing the door of the study room so that people passing by it cannot distract a students attention; the study area should not be cluttered and unorganized and that the study environment should be clean and spacious (â€Å"Study Skills†). If all these can be followed, there is no doubt that a student can study properly. Lastly, a student must not dwell long to problems of the family and friends and even personal situations that can surely affect study habits. The environment should be free from emotional distractions so that the mind of a student will remain fresh and able to absorb new ideas being studied daily. Conclusion   A student needs a study area that is free from environmental distractions. This paper mentioned that environmental distractions involved emotional and physical distractions as well as external ones. Emotional distractions include family problems while physical and external distractions include television, radio, noisy environment and unorganized study area. Finally, the best way to attain an environment that is free from distraction is to identify the things that can distract a student and avoid them all. References Glendale Community College. (2008). Study Skills. Retrieved August 14, 2008, from   http://www.glendale.edu/new/services/counseling/study.htm. Learning Support Center Paradise Valley Community. (2008). Improving Your Memory. Retrieved August 14, 2008, from http://www.pvc.maricopa.edu/lsc/services/tips _improving_memory.htm.

Hebrew Covenant Essay Example for Free

Hebrew Covenant Essay The most insightful and genuinely inspired notion of the Hebrew world view is the concept of the berit involving God and His chosen people. Interpreted into English as covenant, the term denotes a little closer to promise, or pledge. In the promise to Abraham, God picks Abraham and his offspring as a particular people, in fact, as the only people of God. He assures Abraham that his progeny will inhabit and possess the lands of Palestine, that they will be immeasurable, and that they will benefit from the security and attention of God over all their enemies. It is this promise and the relationship it entails concerning Yahweh, the one and only God, and His people that characterize the Hebrew cultural and historical distinctiveness. The bond implied by the word berit is the relationship involving a lord and his servants, for in Hebrew, a berit is a pledge that is made unilaterally by a lord to his servants that he will defend and provide for those servants. The promise is not compelled by law nor affected on the lord by his servants—it is utterly voluntary. The term covenant stands for business deal, or contract, and suggests a promise to provide one end of the contract if the other end is met. But a covenant is a two-sided arrangement; it obtains the participation of both parties and they are obligated only by the stipulations of the covenant or agreement. Gods berit, on the other hand, is carried out unilaterally exclusive of the involvement of Abraham or his people in the agreement. Abraham is merely chosen. As implied in the word, the relationship of God to his chosen people is a connection of a lord to his servants; the chosen people, as servants, owe to God first and foremost obedience. In this sense, the Abrahamic berit is open-ended; by picking Abrahams offspring, God is requiring of that offspring absolute submission and deference for all the rules to come in the future. For God has not bared His regulations to His chosen people in the time of Abraham; that will appear centuries later when the Hebrews are set free from Egypt. Reference: 1. Hooker, Richard, World Civilizations, 1996.

Simple Harmonic Motion Experiment

Simple Harmonic Motion Experiment Kisal Jayakody Technical Report In this experiment, a motion sensor is used to measure the position of an oscillating mass as a function of time. The frequency of oscillations will be obtained by measuring the velocity and acceleration of the oscillations, and fitting the data to a sine function. The dependence of oscillation period on the mass applied and on the spring constant will be studied. Introduction An object oscillating in simple harmonic motion is described by (1) where: y = distance from the equilibrium position at time t A = amplitude = maximum distance from equilibrium position f = frequency = number of oscillations per second. An oscillation is one complete back-and-forth motion à ¯Ã‚ Ã‚ · = angular frequency of the oscillation = 2à ¯Ã‚ Ã‚ °f à ¯Ã‚ Ã‚ ª = initial phase angle T = The period of the oscillation, . = the velocity of the mass = . = the acceleration of the mass = . Theory When a mass hangs from a (massless) spring and oscillates vertically, its period is where (2) m = mass hanging from spring k = spring constant (k = force/elongation) Squaring both sides, If the spring’s mass is not negligible this becomes (for a uniform spring) , which can be written .(3) For a particular spring, this relation of period squared to mass can be written as a linear equation where and x = mass. So a graph of T2 versus mass should be a straight line with Slope = (4) Intercept = (5) Pre lab assignment Find the period and the frequency of an object that oscillates 30 times in 44 seconds. 2. In the sample graph, find the value of each of the following quantities; make sure you include proper units! amplitude frequency maximum velocity maximum acceleration initial phase angle (of position-time graph) 3.In the sample graph, at t à ¯Ã‚ Ã¢â€š ¬ 0.9 seconds, y = maximum. Explain why v = 0 a = negative maximum Also, at t à ¯Ã‚ Ã¢â€š ¬ 1.2 sec., y is at the midpoint of its oscillation. Explain why v = negative maximum a = 0 Apparatus Pasco 750 Interface Motion sensor Spring, 6 cm by 1.5 cm from Pasco track accessories Large table clamp, right angle clamp, multi-position pendulum clamp and rods to hold spring and motion sensor (see Figure 1) 50 gram mass holder 50 grams of masses (110 gram and 220 gram masses) Meterstick Procedure and Analysis for the Simple Harmonic Motion Experiment I.Set-up of computer and interface Turn on the Pasco 750 interface first. Notice that the indicator light is on. Turn on the computer and login. Set up the equipment, as shown in Figure 1 Click on Data Studio, following separate Data Studio instructions. Select Motion Sensor. Double click on Motion to get to Sensor Properties. Under Motion Sensor, increase trigger rate to 25 Hz. Under Measurement, select position, and leave velocity and acceleration as selected. Click and drag velocity from the Data Window, to the graph icon to create a velocity versus time graph. Click and drag acceleration from the Data Window to the bottom of the velocity graph to create an acceleration graph below the velocity graph. Click on the lock icon to keep the time axes of the plots locked together. Set-up of equipment Set-up a desk clamp and rods to hold the spring as in Figure 1. Hang the 50g weight holder from the spring, as shown in Figure 1. switch on the sensor for narrow beam and connect the yellow plug to digital channel 1 of the Pasco interface, and the other plug to channel 2. V.Recording of position-time data during oscillations With just the 50 gram holder on the spring, raise or lower the rod holding the spring until the bottom of the weight holder is about 40 centimeters above the motion sensor. This is done so that the distance from sensor to weight holder will never be less than about 30 centimeters during an oscillation. This is to insure that the motion sensor accurately measures the distance. Start the weight holder oscillating vertically, about 5 centimeters above and below the equilibrium position. Click on START to begin recording. After a minimum of 5 oscillations, click STOP. VI.Determining the oscillation frequency by a sinusoidal fit Click on Zoom to select the data to be fit. Go to Fit, and select Sine Series Fit. Fit the velocity data, and the acceleration data separately. The data points should form a smooth sine curve. If they don’t, delete the data and record data again. To delete the data, click on run#1 in the experiment set-up window, hit delete, and click on OK. The fitted curve should match the data. Into a second excel spreadsheet, record the mass on the spring, the amplitude of the velocity, of the acceleration, the frequency of the velocity, and the acceleration. Print out a few representative graphs to be included with your laboratory report. 5. Increase the hanging mass to 60g (total) and again adjust the spring support so that the mass hanger is about 50 cm above the motion sensor. Repeat V and VI. 6. Repeat the above steps for a total mass of 70, 80, 90, and 100 grams 7. Finally, disassemble the apparatus and measure the mass of the spring on a balance. VII.Calculations EQUATIONS:- 09/20/161

Shakespeares Star Crossed Lovers :: essays research papers

In Shakespeare’s play Romeo and Juliet, set in Verona, Italy, Juliet’s own happiness is put on hold due to her parents authority and the lack of control children had in the sixteenth century. John W. Draper’s excerpt â€Å"Shakespeare’s Star-Crossed Lovers† also supports my outlook on how Juliet’s life is being controlled by her parents. Juliet is a thirteen year old Capulet who’s family is in a lifelong feud with her love interest’s family, Romeo, a Montague.   Ã‚  Ã‚  Ã‚  Ã‚  In Act three, Scene five, Juliet is forced with a dilemma. Her parents have arranged for her to partake in the marriage of Country Paris. They told Juliet that she shall be wed on Thursday. â€Å"I will not marry yet; and when I do, I swear it shall be Romeo, whom you know I hate, rather than Paris† said Juliet to Lady Capulet (her mother). What her parents didn’t know was that she was secretly married to Romeo already. In her bedroom they argue about marriage. The Capulet’s don’t let her live her own life the way she wants. It’s like they are living through her or for her. Her opinion and happiness doesn’t seem to mean anything to her family. They are forcing her into a marriage with a man she has no affection towards whatsoever. She claims to love Romeo. Weather it’s real or not, we will never know, but if it’s what she wants and it will make her happy, I think they should back off of their daughter and let her live her life. If she makes a mistake it would be considered her mistake and misfortune. NOT her parents.   Ã‚  Ã‚  Ã‚  Ã‚  Draper explains how Juliet feels about her and Romeo’s fate of being together. â€Å"Nevertheless, over the play hangs a tragic fate....her ‘all-diving soul’ sees Romeo ‘As one dead in the bottom of a tomb.’ She described her case as ‘past hope, past cure, past help’ says Draper. He further explains in greater detail how Juliet feels about being put into this situation. He thoroughly explains how Juliet feels she has no control over her own life In this sixteenth century way of life. Although in Juliet’s decision since it is in fact her life, but considering the circumstances she was stuck with the awful fate her parents were controlling. Just think if Juliet’s parents only listened and didn’t push her, maybe Romeo and Juliet’s lives could have been spared.

Anarchy :: essays papers

Anarchy Anarchy is the theory of life and conduct under which social interactions exist without government interference or assistance. It is not chaos, nor terrorism, and has no connection to senseless violence; anarchy is simply existing without being governed. Harmony in such a society would be obtained not by submission to laws, or by obedience to any form of authority, but by freely entered agreements between individuals. The United States has strong ties to anarchy, a rather paradoxical situation. It was conceived by, and is even to this day constantly being refined by anarchists; people who maintain the view that the highest attainment of humanity is the freedom of individuals to express themselves unhindered by any form of external repression. Men such as the likes of Thomas Jefferson, one of the founding fathers, whose views can best be summarized in something he preached, "If you think people incapable of exercising their choices with wholesome discretion, the solution is not to take away their choices, but to inform their discretion." So where did the concept of anarchy come from? Could it be inherent in human nature, a hold over from adolescence perhaps? Could it be people are naturally opposed to being told what to do? Abraham Lincoln, during the famous Lincoln-Douglas debates, said something that summarizes human view towards being governed, "No man is good enough to govern another man without that other's consent." The modern concept of anarchy as being a sort of ethical civil society came during the French Revolution, around 1848. A man named Pierre Joseph Pfoudhon envisioned a society in which people's ethical nature and sense of moral responsibility would be so highly developed that government would be unnecessary to regulate and protect society, and is thus credited with fathering modern anarchy. Anarchy requires a lot of commitment on the part of the individual. How does the old saying go With freedom comes responsibility. On an individual level, no one wishes to be dominated, but at the same time the individual does not want to be infringed upon by others. A Russian-American anarchist and women's rights activist named Emma Goldman wrote, "I want full freedom and cooperation to evolve as a human being, to gain wisdom and knowledge." She does not refer to freedom of others, merely herself. Greed of freedoms is understandable because it is so hard to trust others to always do what is good. Socrates might respond, "To know the good is to do the good." Can the idea of an ethical civil society, a term coined by Adam Michnik in Anarchy :: essays papers Anarchy Anarchy is the theory of life and conduct under which social interactions exist without government interference or assistance. It is not chaos, nor terrorism, and has no connection to senseless violence; anarchy is simply existing without being governed. Harmony in such a society would be obtained not by submission to laws, or by obedience to any form of authority, but by freely entered agreements between individuals. The United States has strong ties to anarchy, a rather paradoxical situation. It was conceived by, and is even to this day constantly being refined by anarchists; people who maintain the view that the highest attainment of humanity is the freedom of individuals to express themselves unhindered by any form of external repression. Men such as the likes of Thomas Jefferson, one of the founding fathers, whose views can best be summarized in something he preached, "If you think people incapable of exercising their choices with wholesome discretion, the solution is not to take away their choices, but to inform their discretion." So where did the concept of anarchy come from? Could it be inherent in human nature, a hold over from adolescence perhaps? Could it be people are naturally opposed to being told what to do? Abraham Lincoln, during the famous Lincoln-Douglas debates, said something that summarizes human view towards being governed, "No man is good enough to govern another man without that other's consent." The modern concept of anarchy as being a sort of ethical civil society came during the French Revolution, around 1848. A man named Pierre Joseph Pfoudhon envisioned a society in which people's ethical nature and sense of moral responsibility would be so highly developed that government would be unnecessary to regulate and protect society, and is thus credited with fathering modern anarchy. Anarchy requires a lot of commitment on the part of the individual. How does the old saying go With freedom comes responsibility. On an individual level, no one wishes to be dominated, but at the same time the individual does not want to be infringed upon by others. A Russian-American anarchist and women's rights activist named Emma Goldman wrote, "I want full freedom and cooperation to evolve as a human being, to gain wisdom and knowledge." She does not refer to freedom of others, merely herself. Greed of freedoms is understandable because it is so hard to trust others to always do what is good. Socrates might respond, "To know the good is to do the good." Can the idea of an ethical civil society, a term coined by Adam Michnik in

Drama Monologue Velocity vs. Viscosity :: Drama

Drama Monologue Velocity vs. Viscosity Insanity comes in two basic varieties: slow and fast. I'm not talking about onset or duration. I mean the quality of the insanity. The day to day business of being a head case. There are lots of names I guess: depression, catatonia, mania, anxiety, agitation. They don't really tell you much though do they? The predominant quality of the slow form in viscosity. Experience is thick. Perceptions are thickened and dulled. Time is slow, dripping slowly through the clogged filter of thickened perception. The body temperature is low. The pulse is sluggish. The immune system is half asleep. The organism is torpid and brackish. Even the reflexes are diminished, as if the lower leg couldn't be bothered to jerk itself out of stupor when the knee is tapped. Viscosity occurs on a cellular level. And so does velocity. In contrast to viscosity's cellular coma, velocity endows every platelet and muscle fibre with a mind of its own, a means of knowing and commenting on its own behaviour. There is too much perception, and beyond the plethora of perceptions, the plethora of thoughts about the perceptions and about the fact of having perceptions. Digestion could kill you! What I mean is the unceasing awareness of the processes of digestion could exhaust you to death. And digestion is just an involuntary sideline to thinking, which is where the real trouble begins. Take a thought - anything. I doesn't matter. For example - I'm tired of sitting here in front of the nurses station. I perfectly reasonable thought. Here's what velocity does to it. First break down the sentence. 'I'm tired' - well, are you really tired, exactly? Is that, like, sleepy? You have to check all body parts for sleepiness, and while you're doing that , there's a bombardment of images of sleepiness along these lines: head falling onto pillow, head hitting pillow, Wynken, Blynken and Nod, Little Nemo rubbing sleep from his eyes, a sea monster. Uh-oh, a sea monster. If you're lucky you can avoid the sea monster and stick with sleepiness. Back to the pillow, memories of having mumps aged five, sensation of swollen cheeks on pillows and pain of salivation - stop. Go back to sleepiness. But the salivation notion is too alluring, and now there's an excursion into the mouth. You've been here before and it's bad. It's the tongue: once you think of the tongue it becomes an intrusion. Why is the tongue so large? Why is it so scratchy on the sides? Is that a vitamin deficiency? Could you remove the tongue? Would your mouth be less of a bitch without it?

Coca Cola, Pepsi Essay

This paper will examine Coca-cola and PepsiCo financial ratios and profit for the year 2007 and 2008 using the liquidity measurement ratio, profitability indicator’s ratio, debt Ratio, Operating performance ratio, cash flow ratio, and investment valuation ratio. It will explain both company’s liabilities, and a few personal opinions that could better both Coca-Cola and PepsiCo profits and stockholder’s investment. It will also discuss what non-financial criteria the company could consider when choosing between these two investment options. Using the current ratio, discuss what conclusions you can make about each company’s ability to pay current liabilities (debt). Financial ratios are used to compare the financial condition of a firm to that of similar firms for the purposes of building interests for shareholders, building the confidence of creditors, and for fostering competence among the firm’s own management. Liquidity ratios evaluate a firm’s ability to satisfy its short-term obligations as they come due. An important form of liquidity ratio is the current ratio, and it gives a general picture of the company’s financial health as it reflects the efficiency of the company to convert its products into liquid assets. A high current ratio implies the greater capability of a company to allocate its current finances into paying its current liabilities. The acceptable current ratio value for most industrial firms is 1. 5, while a value of 2. 0 indicates that a company has twice as many assets as its liabilities. A ratio under 1. 0 expresses the persistent inability of a company to meet its current liabilities. Albeit it shows a business’ general financial strength, this ratio is not a direct indicator of a company’s tendency into bankruptcy (Smart & Megginson, 2009). In the case of Coca-Cola Enterprises Inc. and PepsiCo, Inc. , the calculated current ratios based on a published formula shows that the PepsiCo, Inc. has increased its value from 1. 23 in 2008 to 1. 44 in 2009, while Coca-Cola Enterprises Inc. has also managed to increase its ratio from 0. 90 in 2008 to 1. 13 in 2009. There was a higher degree of increase for the current ratio of Coca-Cola Enterprises Inc. s compared to PepsiCo, Inc. : 26% and 17%, respectively. The consistently high values of current ratio for PepsiCo, Inc. for 2008 and 2009 shows the greater capability of the company to compensate losses due to its current liabilities. PepsiCo, Inc. ’s current liabilities for 2008-2009 remain almost constant, while its current assets increased by as much as 14%. Meanwhile, Coca-Cola Enterprises performance in 2008, where its current liabilities were greater than its current assets, placed weight into its financial stability for the 2009 year. Its increase for current assets and a slight degree of decrease in the current liabilities was not sufficient to put the company at par with its competitor in terms of company liquidity for the two-year period (Current Ratio Definition, 2010; Coca-Cola & PepsiCo annual report 2009). The efficiency of a firm’s utilization and management of resources and how well these assets are converted into profit and shareholder value is measured by Profitability Ratios. Among the crucial computations include Return on Assets and Return on Equity. To ensure the survivability of a company, as well as the benefits received by its shareholders, the profitability of a company should be sustained. The return on assets ratio measures the overall effectiveness of management in utilizing its assets to generate returns (Smart & Megginson, 2009 & Loth 2010). For Coca-Cola Enterprises, Inc. and PepsiCo, Inc. , the higher Return On Assets of the former, ~ 136% for a period of two years, implies the greater efficiency of the company in converting its assets into cash. PepsiCo, Inc. btained a 10% increase in total assets from 2008-2009, a two-fold increase compared to that of Coca-Cola Enterprises, Inc. In terms of net income, Coca-Cola Enterprises, Inc. had a higher decrease in value from 2008 to 2009, approximately a 0. 74% loss compared to PepsiCo, Inc. ’s 0. 04%. While Cola-Cola Enterprises Inc. ’s net income did not significantly increase, it has maintained its utilization of existing resources such that minimal cash-outs were necessary for the operation of the company for the two-year period, thus making the company more profitable than its competitor. To measure the returns earned on the common stockholders’ investments in a company, the Return on Equity ratio is obtained. It is computed by dividing the Net Income by the Average Shareholders’ Equity for a certain period. The ratio is expressed in percentage, and a higher value indicates a higher capability of a firm to use its base equity to provide better returns to its investors (Coca-Cola & Pepsi annual report 2009). The Coca-Cola Enterprises, Inc. manifest a higher percentage of Return on equity compared to its competitor for the two-year period of 2008-2009. The company’s $31 million dollar total shareowner’s deficit in 2008 rendered a low average shareowners’ equity for the two-year period, thus causing the Return of Equity to remain high. Analyzing Return of Assets and Return of Equity values for both companies suggest that, even after interest payments were given to creditors and dividend payments were made to preferred stockholders, Coca-Cola Enterprises Inc. managed to maintain its profitability in a quantitatively higher degree compared to its competitor. It could be concluded that Coca-Cola Enterprises Inc. s better in terms of earnings performance regardless of the source of finances, which will be taken into consideration in the next discussion (Coca-Cola annual report 2009). In addition to liquidity and profitability, it is also important to note a firm’s level of debt to assess the extent of leverage that a company is using. Since assets come from two broad sources, it is vital to measure the degree to which a company uses money from creditors rather than shareholders to finance its operations (Smart & Megginson, 2009). For the two-year period under consideration, the Coca-Cola Enterprises Inc. obtained an average of 97% debt ratio compared to PepsiCo Inc. ’s 67%, putting their company in a stronger equity position. This translates to a high degree of leverage that the Coca-Cola Enterprises Inc. is utilizing for gaining profit, financing all of its assets with debt. The higher amount of total assets, concomitant with a diminished value for total liabilities in 2009 gave PepsiCo, Inc. an apparent advantage over Coca-Cola Enterprises Inc. n terms of risks and expected returns on the firm’s securities during the period under consideration. However, the debt ratio does not strictly define the company’s debt situation. Operational liabilities are also covered in this ratio, including accounts and taxes payable, which are strictly not regarded as a form of leverage . Coca-Cola Enterprises Inc. is still able to generate returns above their cost of capital. However, possessing debt impe rils a firm when revenues plummet and the company is not able to gain profit above the cost of its capital. Operating performance ratios measure how well a firm converts assets into cash as well as the rate at which the form converts various accounts into sales or cash. A form of Operating Performance Ratio is the Fixed Assets Turnover or FATR ratio. This ratio roughly measures the efficiency of a company’s fixed assets, property, plant, and equipment, with respect to generating sales. Fixed assets turnover ratios for Coca-Cola Enterprises Inc. and PepsiCo, Inc. do not significantly differ from each other over the period under consideration, 3. 8 and 3. 6 for each of the firms, respectively. Since both firms belong to the manufacturing realm, and are both heavy on fixed assets, comparison of their Fixed Assets Turnover Rate is noteworthy. It could be inferred that both companies are on the same rate and efficacy of utilizing their PP&E in generating profit (Loth, 2010a; Smart & Megginson, 2009). As an investor, discuss which company you would choose to invest in and provide a rationale for your decision. PepsiCo Inc. ’s steadily increasing Dividend Payout ratio signifies the capability of the company to provide dividend payments through a forecasted period of time. This fact paralleled with a relatively cheaper stocks cost in the company should be able to satisfy value investors more its competitor. Meanwhile, the high P/E ratios of Coca-Cola Enterprises Inc. , provide growth investors high expectations of augmented earnings over a predicted period of time. Also as an investor interested in growth investing, opting to invest money in Coca-Cola Enterprises Inc. is an extremely great idea. Its ability to generate revenues higher than capital cost despite a high Debt Ratio implies a promised continued increase in its  ROA and ROE in the succeeding years. Coca-Cola Enterprises Inc. exhibits high profitability, and this will eventually translate into more contingency finances for dividend payouts. In terms of the valuation of investment, profit would truly be gained from stocks that continue to have good growth potential (Pepsi Co and Coca-Cola annual report 2009). One form of Cash Flow Indicator ratio is the Dividend Payout Ratio. This ratio measures the amount of cash that is paid out in the form of dividends by the company to its shareholders. This is calculated by dividing the firm’s cash dividend per share by its earnings per share, and this indicates the percentage of each dollar earned that is distributed to the stockholders. In the computation of Dividend Payout ratios for the two companies under consideration, the values for diluted earnings per common share were used to be able to take into account the possible effects of stock options. A steadily increasing dividend payout ratio for a firm is favorable for stockholders. In the case of Coca-Cola Enterprises, Inc. , a $ 9. 5 million dollar diluted loss per common share caused the dividend payout ratio to drop from 0. 16 to -0. 03 from 2007 to 2008. In 2009, the earnings per share value were able to recover for the company. The PepsiCo Inc. , meanwhile, exhibited a rather steady trend for its dividend payout ratio, with the highest point during 2008, which is coincidental with its competitor’s most pronounced diluted loss per common share. Generally, in terms of the dividend payout ratio for 2007 to 2009, PepsiCo, Inc. manifested well-supported dividend payments to its shareholders through its earnings. This is supported by a separate calculation involving Free Cash Flow/Operating Cash ratio, wherein PepsiCo Inc. also exhibited a gradually increasing measure of the amount of cash flow available to investors (Smart & Megginson, 2009; PepsiCo Annual report 2009). Investment Valuation ratios take a look at the appeal of a potential or existing investment and get a prediction of its valuation. The Price/Earnings ratio or P/E compares the current price of a company’s shares to the amount of earnings it makes. The P/E ratio is computed by the closing stock price per share by the basic Earnings per Share or EPS. The values for the closing stock price per share in the computation of the P/E ratios for both companies in consideration were obtained from their respective annual reports. The Basic Earnings per Share values were also used as the denominator to reflect the trailing twelve-month or TTM period of the companies. For Coca-Cola Enterprises, Inc. , a $ 9. 05 million dollar basic loss per share in 2008 caused a disturbance in the rather decreasing trend of P/E for the company from 2007-2009. The year 2007 reflects the highest P/E ratio for Coca-Cola Enterprises Inc. with a value of 41. Meanwhile, the P/E ratio of PepsiCo, Inc. gradually decreased from 2007 to 2009, from a value of 22 to 16. Higher P/E ratios generally provide investors a basis for higher earnings in the succeeding periods compared with firms with lower P/E. Consequently, companies with high P/E ratios are more often regarded as high-risk investments than those with low P/E ratios, since a high P/E ratio signifies high expectations. Shares in Coca-Cola Enterprises Inc. are then said to be more â€Å"expensive† than that from PepsiCo, Inc (Loth, 2010d).