Corporate Finance Research Paper Example | Topics and Well Written Essays - 1250 words

Corporate Finance - Research Paper Example Total numbers of shares are taken as follows: = Year end $ value / $10 of face value Working: = Total Earnings/ No. of shares = 441,000 / 31,800 = 13.86 approximately $14 Earnings per share = $ 14 Considering a 50% payout ratio, the dividend would be $7 The reasonable estimate of the 50% of the shares therefore would be: = 31800 x 50% = 15900 Estimate = 15900 x 86.95 Total Best Estimate = $ 1,382,505 Q#2 Market Structure and trading conditions The total market of the Polishing and other allied products are over $4.5Billion. The market is largely fragmented with many small to medium players serving different niches of their target market. Essentially, the market is distributed into three distinct categories based on product classification. Carlton falls under the category of Chemical suppliers supplying chemicals to independent distributors who then sell to the end users. The fragmentation of the market is also due to low barriers to entry due to low cost of production involved. Since, the market is typically divided into two broader classes of chemical supplies and cleaning machinery therefore the overall cost of producing is low. This is also reflected from the fact that the gross margin of Carlton is 44% suggesting that the cost of producing the finished goods is relatively low. However, net margin within this industry is relatively low mainly due to high marketing costs involved. It has been the industry practice that distributors once acquired are hard to replaced therefore it require higher resources and persuasion to list a distributor serving the competitors. Most of the costs, therefore, are incurred in marketing overheads therefore the overall net margins are low in industry as most... The fragmentation of the market is also due to low barriers to entry due to low cost of production involved. Since, the market is typically divided into two broader classes of chemical supplies and cleaning machinery therefore the overall cost of producing is low. This is also reflected from the fact that the gross margin of Carlton is 44% suggesting that the cost of producing the finished goods is relatively low. However, net margin within this industry is relatively low mainly due to high marketing costs involved. It has been the industry practice that distributors once acquired are hard to replaced therefore it require higher resources and persuasion to list a distributor serving the competitors. Most of the costs, therefore, are incurred in marketing overheads therefore the overall net margins are low in industry as most of the key players have negative growth rates in terms of their net income. Overall the market is competitive with no clear market leadership however; different players serve their target markets with moderate success due to long established business and consumer relationships strengthened due to delivering high end services. Historically, Co has profitable with consistent growth rates achieved in both revenue as well as profitability.

Hairdressing Assignment Example | Topics and Well Written Essays - 1000 words

Hairdressing - Assignment Example So we can see the details of a hair dressing saloon including the cost structure, infra structure and the techniques they use to meet out the needs of the customer. First of all, I would like to take Mayura hair dressers as my focal point they are located in Coimbatore, we shall see the infra structure and the cost factor of the saloon. They have started the hair dresser saloon in the year 1980 with about 2 hair stylists but the shop got itself established in a decade span that is in about ten years they have recruited about 15 hair stylists and established the shop to a great extent. This only has happened due to the increase in the demand of the number of clients they have got. The infra structure at the starting was just 200 sq.ft with an capital amount of rupees 1000$ which was most sufficient at that stage but rapidly it got increased to an amount of 2000 sq.ft in the year 2003 and got some increase in people. Simultaneously, the number of clients also got increased we can say that one of the reason for this is the rapid increase in population. Why because is that the rapid increase in growth of the population increases the demand of the particular product here the product is considered to be the hair stylist. At the same point we have to speak about the competition. ... They added some more machinery to the shop like the advanced mode of hair dryer and hair trimmer and at the same time they also started to import certain things from the foreign countries like, the latest cosmetics and the beauty products. This was considered to be the utmost effective trend followed by the mayur hair stylist. From all these things we can understand that the cost they have invested is higher and the efforts they take to develop the business is the high light of the business tactics. It was considered to be the main reason for the establishment and the survival of the company amidst a load of competitors that they had. OBJECTIVES: We also have to articulate about the plans of the hair dresser. The main motto of the hair dresser is to promote the business in all modes and classes of the people the need for the styles of the hair is also to be established they make it out as their aim just because for the reason only if they increase the literate knowledge they can increase the number of clients to their saloon. As many of the people nowadays think that hair dressing is not that much important. But the real fact is that only if a person gives proper importance to the hair and dressing style the real elegance and the beauty gets enhanced so they also include this under their aim section. If a company is said to be established for a short term progress then there is no need for vision and the mission structure but when saying about a long term run a lot of things has to be kept in mind. Hair dresser is a case that is considered to be a long term runner so for the same purpose they have adopted some mission and vision the mission that they have accepted is

Application of Implementing QMS Essay Example | Topics and Well Written Essays - 3000 words

Application of Implementing QMS - Essay Example Quality excellence awards across different countries can be briefed as; Europe- EFQM Excellence Model is used to determine the receiver of European Quality Award, USA- , Baldrige National Quality award is given to companies who have exceptionally performed when it comes to ensuring quality, Australia- Australian Business Excellence Awards is given to companies performed exceptionally well to improve quality of production. Research findings of various research scholars such as Van der Wiele et al. (2001) shows that quality management system or quality excellence awards emphasizes on large set quality dimensions such as risk management, ensuring diversity, performing social responsibility, sustainability of the process, resource management, environmental safety, service delivery to customers, knowledge management, good governance etc. Valls and Vergueiro (2006) defined four types of benefits which can be achieved by implementing QMS or achieving quality excellence awards such as better customer service, reduction of error in process modelling, better financial result in terms of increase both in top line & bottom line growth and enhanced learning from environment. Meeting the 8 quality criteria mentioned by ISO can also help a firm to earn excellence award, these criteria can be summarized as; 1- Customer focus- meeting or exceeding customer requirement, 2- Leadership- engaging employees and participants in internal environment to ensure quality, 3- People- optimal utilization of human resources in order to ensure 100% involvement from them, 4- Process- optimal utilization of resources in order to improve the process flow, 5- System Approach- identification and control of interrelated processes, 6- Continual Improvement- continual growth and learning of the organization, 7- Factual Decision- taking decision on the basis of facts and information and 8- Mutually Beneficial Relationship- providing benefits to suppliers and other important stakeholders (ISO, 2012). A s the study is narrowing its scope from general quality management system to quality assurance and excellence award in transportation field hence the study has decided to consider the case of Transport Certification Australia (TCA) as basal plane in the paper. Transport Certification Australia (TCA) - Overview Transport Certification Australia Limited (TCA) is founded by government agencies, territory and Australian government and representing states (Transport Certification Australia, 2013a). The company works under the Corporations Act (Cth) regulation and serves as quality assurance organization in the field of transportation in Australia. Vision TCA has the vision to serve as a leader in the field of quality advice to transportation agencies, providing accreditation & administrator services in order to improve mobility with the means of sensor solution, communication and information integration. Transport Certification Australia Limited provides the quality assurance to users wi th the help of its quality management system which specializes in identifying, delivering and deploying quality mechanism (Transport Certification Australia, 2013a). Mission When it comes to formulating a formidable and sustainable mission statement, TCA emphasizes on three verticals such as identifying quality needs, delivering quality assurance

Hairdressing Assignment Example | Topics and Well Written Essays - 1000 words

Hairdressing - Assignment Example So we can see the details of a hair dressing saloon including the cost structure, infra structure and the techniques they use to meet out the needs of the customer. First of all, I would like to take Mayura hair dressers as my focal point they are located in Coimbatore, we shall see the infra structure and the cost factor of the saloon. They have started the hair dresser saloon in the year 1980 with about 2 hair stylists but the shop got itself established in a decade span that is in about ten years they have recruited about 15 hair stylists and established the shop to a great extent. This only has happened due to the increase in the demand of the number of clients they have got. The infra structure at the starting was just 200 sq.ft with an capital amount of rupees 1000$ which was most sufficient at that stage but rapidly it got increased to an amount of 2000 sq.ft in the year 2003 and got some increase in people. Simultaneously, the number of clients also got increased we can say that one of the reason for this is the rapid increase in population. Why because is that the rapid increase in growth of the population increases the demand of the particular product here the product is considered to be the hair stylist. At the same point we have to speak about the competition. ... They added some more machinery to the shop like the advanced mode of hair dryer and hair trimmer and at the same time they also started to import certain things from the foreign countries like, the latest cosmetics and the beauty products. This was considered to be the utmost effective trend followed by the mayur hair stylist. From all these things we can understand that the cost they have invested is higher and the efforts they take to develop the business is the high light of the business tactics. It was considered to be the main reason for the establishment and the survival of the company amidst a load of competitors that they had. OBJECTIVES: We also have to articulate about the plans of the hair dresser. The main motto of the hair dresser is to promote the business in all modes and classes of the people the need for the styles of the hair is also to be established they make it out as their aim just because for the reason only if they increase the literate knowledge they can increase the number of clients to their saloon. As many of the people nowadays think that hair dressing is not that much important. But the real fact is that only if a person gives proper importance to the hair and dressing style the real elegance and the beauty gets enhanced so they also include this under their aim section. If a company is said to be established for a short term progress then there is no need for vision and the mission structure but when saying about a long term run a lot of things has to be kept in mind. Hair dresser is a case that is considered to be a long term runner so for the same purpose they have adopted some mission and vision the mission that they have accepted is

Associate Degree in Nursing Essay Example for Free

Associate Degree in Nursing Essay Healthcare systems and the way safe, quality health care is delivered are continually changing to better serve patients and communities. Professional nursing practice is a large component in the healthcare system today. Back in the 1960s, professional nursing leaders tried to adopt the bachelor degree programs as the only educational track to become a registered nurse (Creasia Friberg, 2011). Due to nursing shortages and demands this motive did not hold fast. Individuals entering the nursing profession today must first decide which educational pathway to take to become a Registered Nurse (RN). Although there are studies that suggest nurses with a higher level of education have better overall outcomes, there still exist different educational pathways one can take to become a registered nurse. The two most popular educational programs today are the Associate Degree in Nursing (ADN) and the Bachelor of Science in Nursing (BSN). Both programs prepare students to sit for the state’s NCLEX exam and obtain a registered nurse license. Each educational pathway poses different advantages and disadvantages. The associate level degree can be obtained in two to three years and offered through community colleges and technical schools. Because the length of the program is shorter than the BSN program, this can be viewed as an advantage, saving both time and money. ADN nurses are typically educated to be direct care providers, usually employed by hospitals and long term care facilities. The course of study includes general education and clinical nursing classes (Creasia Friberg, 2011). Technical skills are emphasized in the ADN programs, leaving little time for critical thinking skills. According to the American Association of College of Nursing (AACN), ADN nurses are better suited to work at the bedside in less complicated plans of care (Baccalaureate Degree, 2000). The associate degree nurse does possess good technical skills. The bachelor level degree can be obtained in four years by attending a college or university. Obviously, the BSN program will take more time and money over the ADN program. Although most colleges and universities offer traditional four year nursing programs, some offer accelerated programs. It will usually cost the same, however you are able to enter the nursing profession sooner. Unlike the ADN program, â€Å"the BSN nurse is better prepared to practice in all health care settings – critical care, outpatient, public health, and mental health† (Baccalaureate Degree, 2000, para. 8). In addition to the content taught in ADN programs, the humanistic BSN education encompasses more of the physical and social sciences (Impact of Education, 2011). The BSN nurse is better prepared to work more independently, therefore is well qualified to practice in healthcare systems outside of the hospital. Bachelor programs â€Å"prepare professional nurse generalists for acute care settings, community-based practice, and beginning leadership /management positions† (Creasia Friberg, 2011, p. 32). This course of study is crucial to the delivery of good, safe, quality patient care. There have been several research studies completed to see if there is a correlation between higher RN education level and better patient outcomes. Several studies concluded there is decrease in mortality rates within hospitals that employee a greater percentage of bachelor prepared nurses (Creating a More, 2011). There are several patient care situations within hospitals in which a BSN nurse would be better qualified to create and manage a patient’s plan of care. Suppose a 28 year old American Indian female was admitted for preterm labor at 32 works gestation with a history of non-compliant diabetes since age 15. Both the ADN and BSN nurse could clinically perform a thorough assessment of the patient, monitor fetal condition and uterine activity, and administer medications. This patient needs more than just acute clinical care; she needs education and resources on how to maintain a healthy lifestyle for her and for the child she will soon be raising. A BSN practitioner has extensive training in cultural, social, and economic areas and would be a much better provider of care than the ADN nurse. Both ADN and BSN nurses will usually start at the same salary in the hospital or long term care facility, the ADN nurse will be limited to career advancements and opportunities. Charge nurse positions may be available in some organizations; however any position of higher level will almost always require an advanced education. Years of experience will sometimes be of relevance for a higher level position, but ultimately, these positions go to individuals who hold a bachelors and/or masters degree. As healthcare settings and delivery of care change, more nursing positions require the Bachelors of Science degree to be hired (Baccalaureate Degree, 2000). Overall, studies and research have proven the BSN nurse to be better prepared professionally for the ever changing healthcare systems of our world today and tomorrow. There have been great strides by nursing leaders and organizations around the nation to increase the number of bachelor degree nurses from 50% to 80% by the year 2020 (Employment of New Nurse, 2011). Even though deciding which educational pathway to take now is still up to the individual, research points to the BSN program. Choosing the BSN educational pathway over the ADN not only provides a broader spectrum of education to better serve patients and communities, but also opens many doors of opportunity for growth and advancement.

the use of assembler directives in microprocessor

the use of assembler directives in microprocessor Abstract This term paper includes the use of assembler directives in microprocessor and the various assembler directives used in Intel microprocessor 8086, its format with various examples. I) Definition An assembler directive is a message to the assembler that tells the assembler something it needs to know in order to carry out the assembly process; for example, an assemble directive tell the assembler where a program is to be located in memory. There are some instructions in the assembly language program which are not a part of processor instruction set. These instructions are instructions to the assembler, linker and loader. These are referred to as pseudo-operations or as assembler directives. II) Use Of Assembler Directives The assembler directives control organization of the program and provide necessary information to the assembler to understand assembly language programs to generate machine codes. They indicate how an operand or a section of program is to be processed by the assembler. An assembler supports directives to define data, to organize segments to control procedures, to define macros etc. An assembly language program consists of two types of statements: instructions and directives. The instructions are translated to machine codes by the assembler whereas the directives are not translated to machine codes. III) Assembler Directives For Intel8086 Microprocessor 1) ASSUME The ASSUME directives is used to inform the assembler the names of the logical segments, which are to be assigned to the different segments used in an assembly language program. In an assembly language program, each segment is given a name by the programmer. For example, the code segment may be given the name CODE or CODE_SEG or MY_CODE, etc. The data segment may be given the name DATA, MY_DATA, DATA_SEG, etc. Examples: i) ASSUME CS : CODE The above directive tells the assembler that the name of the code segment is CODE. This name is a user defined segment name. The segment named CODE contains the machine codes of the instructions. The code segment register (CS register) is to be loaded with the starting address of the code segment, given by the operating system for the label CODE in the assembly language program. ii) ASSUME DS: DATA The above directive informs the assembler that the name of the data segment is DATA. This is a user defined segment name. It contains data of the program which is being executed. The DS register (data segment register) is to be loaded with the starting address of the data segment, given by the operating system for the label DATA in the program. iii) ASSUME SS: STACK The above directive tells the assembler that the name of the stack segment used by the programmer is STACK. This is a user defined segment name. It stores addresses and data of the subroutines, saves the contents a specified register or memory locations after PUSH instruction, etc. The stack segment register SS holds the starting address of the stack segment allotted by the operating system. iv) ASSUME ES: EXTRA The above directive tells the assembler that the name of the extra segment is EXTRA which is a user defined segment name. In Intel 8086 microprocessor, string instructions may use DI register to point the destination memory address for the data. The EXTRA segment is used to hold the addresses pointed by DI. 2) DB (Define Byte) The directive DB a byte type variable. In a given directive statement, there may be single initial value or multiple initial values of the defined variable. If there is one initial value, one byte of memory space is reserved for each value. The general format is: Name of Variable DB Initial value or Values. Examples: i) VELOCITY DB 0 This directive informs assembler to reserve one byte of memory space for the variable named VELOCITY and initialize it with value zero. ii) WEIGHT DB 85 This directive informs assembler to reserve one byte of memory space for the variable named WEIGHT and initialize with value 85. iii) FORCE DB ? This directive directs assembler to reserve one byte of memory space for the variable FORCE. Furthermore, the question mark ? In the data definition informs assembler that the value of the variable is not known and hence, it is not to be initialized. iv) ARRAY DB 32, 42, 59, 67, 83 This directive informs assembler to reserve five bytes of consecutive memory space for the variable named ARRAY. The memory locations are to be initialized with the values 32, 42, 59, 67 and 83. v) MESSAGE DB ‘THANK YOU This directive informs the assembler to reserve the number of bytes of memory space equal to the number of characters in the string named MESSAGE, and initialize the memory locations with ASCII codes of the these characters. 3) DW (Define Word) The directive DW defines a word -type variable. The defined variable may have one or more initial values in the directive statement. If there is one value, two-bytes of memory space are reserved. If there are multiple values, two bytes of memory space are reserved for each value. The general formula is: Name of variable DW Initial Value or Values. Examples: i) SUM DW 3596. This directive informs the assembler to reserve two bytes (one word) of consecutive memory locations for the variable named SUM and initialize it with the value 3596. ii) NUMBER DW ‘25 The above directive statement informs assembler to reserve two bytes of consecutive memory locations for the variable named NUMBER. The first byte of the memory is to be initialized with the ASCII code of two (32) and the second byte is to be initialized with the ASCII code of five (35). Hence, the two bytes of memory space contain 3235H. iii) DATA DW 5384, 6932, 5 DUP (3456), 7384 This directive informs assembler to reserve 16 bytes of consecutive memory locations. The number 3456 is repeated five times. Memory locations are initialized with 5384,6932, 3456, 3456, 3456,3456, 3456 and 7384. 4) DD (Define Double Word) This directive DD defines a double word-type variable. The defined variable may have one or more values in the statement. If there is only one value, four bytes of consecutive memory locations are reserved. If there are multiple values, four bytes of memory locations are reserved for each value. The general format is: Name of Variable DD Initial value or values Example: NUMBER DD 23958634 The above directive informs assembler to reserve four bytes of memory locations for the variable named NUMBER and initialize with the number 23958634. 5) DQ (Define Quadword) The directive DQ defines a quadword- type variable. The defined variable may have one or more values in the statement. If there is only one value, 8 bytes of consecutive memory locations are reserved. If there are multiple values, 8 bytes of memory space are reserved for each value. The general format is: Name of Variable DQ Initial value or values Example: NUMBER DQ 1568934893846735 The above directive informs assembler to reserve 8 bytes of consecutive memory locations for the variable named NUMBER and initialize with the above mentioned number. 6) DT (Define Tenbytes) The directive DT defines a variable of ten bytes. In the directive statement there may be one or more values. If there is only one value, 10 bytes of consecutive memory locations are reserved. If there are multiple values, ten consecutive memory locations are reserved for each value. The general format is: Name of Variable DT Initial value or values Example: NUMBER DT 34968435876934839251 The above directive informs assembler to reserve 10 bytes of consecutive memory locations for the variable named NUMBER and initialize with the above specified values. 7) END (End of Program) The directive END informs assembler the end of a program module. This is used after the last statement of the program module. This assembler ignores statement(s) after an END directive. Therefore, the programmer should use END directive at the very end of his program module. A carriage return is used after the END directive. Its general format is: END label 8) ENDP (End Procedure) The directive ENDP informs assembler the end of a procedure. In assembly language programming, subroutines are called procedures. A procedure may be an independent program module to give certain result or the required value to the calling program. A procedure is given a name i.e. a label. The label is used as prefix with directive ENDP. This directive is used together with PROC directive to enclose the procedure. To specify the type of the procedure the term FAR or NEAR is used after the PROC directive. The type FAR indicates that the procedure to be called is in some other segment of memory. Type NEAR indicates that the procedure is in the same segment of memory. If type is not specified, the assembler assumes it NEAR. The general format for ENDP directive is: Procedure Name ENDP Example: SPEED_CONTROL PROC FAR ; Start of Procedure : ; Procedure instructions SPEED_CONTROL ENDP ; End of Procedure 9) ENDM (End Macro) The directive ENDM is used to inform assembler that this is the end of a macro. The directive ENDM is used with the directive MACRO to enclose macro instructions. Example: COMPLIMENT MACRO ; Start of macro : ; Macro instructions ENDM ; End of Macro COMPLIMENT is the name of a macro. The name is given before the directive MCRO which tells the assembler the beginning of a macro. 10) ENDS ( End of Segment) The ENDS directive informs assembler that this is the end of the segment. The name of the segment is given using ASSUME directive which has already been explained. The name of the segment is used as the prefix of the ENDS directive. Its general format is: Segment Name ENDS Example: CODE_SEG SEGMENT ; Start of code segment ; instructions CODE_SEG ENDS ; End of segment 11) EQU (Equate) The directive EQU is used to give a name to certain value or symbol. If any value or symbol is used many times in an assembly language program, a name is given to the value or symbol to make programming easier and simpler. Each time the assembler finds the given name in the program, it replaces the name with the value or symbol which has already been equated with that name. The general format for the EQU directive is: Value Name EQU Value or or Symbol Name Symbol Example: ROOM_TEMP EQU 02H The above directive tells assembler to replace ROOM_TEMP by 02H. If EQU directive is written in the beginning of the program and later on MOV AL, ROOM_TEMP is written in the program, the assembler will treat this instruction as if it were MOV AL, 02H while giving its machine codes. 12) EXTRN (External) This directive informs the assembler that the names, procedures and labels following this directive have already been defined in some other program modules. The names, procedures and labels declared as external in one program module must be declared public using PUBLIC directive in the program module in which they have been defined. When the programmer informs assembler that the declared item is an external one, the assembler puts this information in the object code file so that the linker can connect the concerned two program modules together. The general format for EXTRN directive is: i) EXTRN Variable Name : Type of variable ii) EXTRN Procedure Name : (NEAR/FAR) For external named variable, procedure or constant; its type is to be specified. Examples : i) EXTRN MULTIPLIER : WORD In this directive the variable named MULTIPLIER is an external variable and it is word type variable. ii) EXTRN CORRECTION_FACTOR: ABS In this directive CORRECTION_FACTOR is an external constant. It has been defined with EQU directive in another program module. Constants are identified by type: ABS. 13) LABEL (Label) In an assembly language program labels are used to give names to memory addresses. When assembler begins assembly process, it initializes a location counter to keep the track of memory locations i.e. memory addresses. The content of the location counter holds the address of the memory location assigned to an instruction during assembly process. The LABEL directive is used to give a name to the current value in the location counter i.e. the current memory address which is in the location counter. The type of label is to be specified. The general format of the LABEL directive is: LABEL Label Name Label Type Example: AHEAD LABEL NEAR Instruction Instruction AHEAD AHEAD Instruction 14) LENGTH ( Length) It is an operator to determine the number of elements in a data item such as an array or a string. Example: DATA SEGMENT ARRAY DW 10 DUP(?) NUMBERS DB 10 DUP(?) DATA ENDS The LENGTH operator can be used as follows: i) MOV CX, LENGTH ARRAY ii) MOV CX, LENGTH NUMBERS In both examples i) and ii), the execution of the instruction will move number 10 in the register CX as the number of elements are 10 in both the variables ARRAY as well as NUMBERS. 15) PROC (Procedure) The directive PROC indicate the start of a procedure. The type of the procedure FAR or NEAR is to be specified after the directive. The type NEAR is used to call a procedure which is within the program module. The type FAR is used to call a procedure from some other program module. The PROC directive is used with ENDP directive to enclose a procedure. The general format of the PROC directive is: Name of procedure PROC type of procedure Example : i) TEMP_MEAST PROC FAR The above procedure is for temperature measurement and it lies in some other program module. There are other directives also which includes TYPE (Type), STRUCT OR STRUC (Structure Declaration), SIZE (Size), SHORT (Short), SEG (Segment), RECORD (Record), PUBLIC (Public), MACRO, NAME (Name), OFFSET (Offset) etc.

Explorations of Modernity and Excitement in Two Poems: The Teachers an

Poems- ‘The Teachers’ and ‘In Mrs Tilscher’s Class’ I am going to be comparing two poems, ‘The Teachers’ by Liz Lochhead and ‘In Mrs Tilscher’s Class’ by Carol Ann Duffy. The two poems talk about the same thing, which is teachers, but in different ways and the way that the poems' structures are created for the reader. Both the poems recall parts of their school days and talk about memories of teachers they once had. Carol Ann Duffy talks about her fond memories of a teacher she once had, saying about how playful her school day was, she uses ‘skittle of milk’ to describe the joy of being able to have milk, also, she relates many parts of the poems to toys, including her teacher, ‘Mrs Tilscher’, who made many of their lessons more playful and at the end of the day it would leave her happy. On the other hand Liz Lochhead concentrates on the description of what happened in school and the characters of her teachers. On lines 5- 6 she says ‘Wars were bad but sometimes necessary’, this could represent the fact that the poem was written during or after the war era, she could also be talking about classroom wars, for example ‘wars of the sexes’. She chooses to start the poem on a really dull note; this could be because she may not have felt any em otions towards her school life or her teacher and peers. This dreary start makes the rest of the poem bland, with no detail of emotions, leaving it plain and basic to the reader. In the first stanza of ‘In Mrs Tilschers Class’ Duffy, starts it with ‘You could travel up the blue Nile with your finger†¦Ã¢â‚¬â„¢, even though the blue Nile isn’t blue, its like she remembers the start of the day as being perfect, but whilst everyone knows that the water in the blue Nile is actually ... ...e last line of the poem would make us think even though they are going into a newer school habitat and age, they still are growing up and they will find out things that they never knew and are able to learn more even though that there are dangers on the way. Also the line could mean that they are now leaving Mrs Tilschers Class and now their lives may become dangerous without her. Overall, I think that both the poems are good, but Lochheads is lacking the excitement that school can bring. Both the poems are similar to each other, but ‘In Mrs Tilschers Class’ is more modern than ‘The Teachers’ which many have been set in the war era, meaning everything was in short supply during the school day. Lochheads poem doesn’t make you feel any emotion, but Duffys makes you feel what she is feeling as a child, which I think makes it a more interesting poem to read.