Design Airline System

Structure Airline System The point of the task is to structure and actualize a Web-dependent on line Airline Reservation System. The undertaking will be executed utilizing 3-level engineering; JSP, JavaServlets, MySQL database and the Apache Tomcat server. The essential objective of this undertaking is to permit travelers to include, alter and erase flight appointments. At the point when the traveler visits the site just because, the traveler can enlist their subtleties as a major aspect of the flight booking process. Likewise, the traveler will be given login subtleties when they register on the off chance that they have to make changes to their current appointments or make new appointments later on. The air terminal staff will likewise have login subtleties. Travelers will have the option to registration by means of oneself assistance registration; likewise air terminal staff can offer full-support registration. Furthermore, a rundown can be made demonstrating travelers with overweight baggage for business and economy class just as a consolidated rundown of the two classes. Existing Systems Exploration has been made into existing robotized framework Airline System utilized by Malaysia Airlines, the framework is known as Kommas. KOMMAS is utilized by Malaysia Airlines for ticket reservation and is a DOS-based framework. In light of my exploration the Kommas framework has been utilized for over 25 years and has been redesigned multiple times till date. The framework is still been use for reservation and registration for travelers. A similar framework is utilize global to do reservations; the Kommas framework has various highlights including checking the takeoff time and day to explicit spot. The framework has a favorable position of demonstrating flights that are offered by different bearers in Malaysia and abroad. When reserving a spot, the client will enter key subtleties required to make a booking and afterward if the client is content with the accessible flight, the client can make a booking. Subsequent to making a booking, the framework checks if the seat and flight has been affirmed. The framework can likewise shows what number of seats are left if the client will jump at the chance to make all the more reserving. On the off chance that there are no seats left a spring up screen is shown saying flight or seat can't be affirm. After an accepting affirmation, the traveler can than pay for ticket and when installment is affirm can decide to print the ticket, conveyed and dont like to pay quickly the client can save the seat for the client for a later date. The framework will give the client reference number to enter in into the framework later. The client has a cutoff time to gather the ticket fourteen days before takeoff, and if the ticket isn't gathered and paid for before the fourteen days the framework will consequently drop the booking and make seat accessible for others to save. There is no store required for reservations. For clients who like to change their flights takeoff date or time, the framework client needs to enter in the clients reference number and afterward change the subtleties; they can likewise drop their flight on the off chance that they wish. The travelers data will be put away in the framework database for the following a half year. After this time the framework will consequently erase the travelers data. This framework additionally permits travelers to orchestrate extraordinary necessities, for example, veggie lover food. Travelers can likewise pick explicit seats they like. Reservation division does the booking; be that as it may, the tagging office likewise can likewise get to it and reserve a spot for travelers. Reservation and Ticketing offices are connected together and can get to a similar database. KOMMAS have a particular code for framework clients. Clients that reserve a spot and tagging have the most noteworthy benefits to utilize the framework. For overseeing level, they can just access the framework and check the report of travelers and flights reservation data. At organization level clients can revise takeoff time and flights. Framework down had personal time before. All things considered, all the tagging reservations were done physically. The framework additionally has a reinforcement office to back up the data everything being equal and traveler data. This forestalls the harm of database because of infection or physical harm. Thus the odds of information misfortune are outlandish. Then again, this framework has a few issues. It cannot deliver answers as per the prerequisites. The interface is like DOS and subsequently isn't extremely alluring with essential clever. This additionally makes the KOMMAS framework not easy to understand. Clients need to remember different codes to reserve a spot, see reports, beware of flights and so on. Data about a traveler isn't shown in a simple to understand way. As far as security issues, the framework needs secret phrase insurance to get to the framework clients get to the framework by utilizing an entrance code given to them. Why Airline Reservation System is required? An Airline Reservation System is exposed to numerous advantages some of which are recorded underneath: †¢ Increase in Sales of Tickets With Airline Reservation System it permits carrier administrators to follow travelers buying inclinations and with this uncommon flight bundles to existing travelers can be advanced or even lastminute arrangements can be made accessible at less expensive cost. Knowing the Passengers reservations examples can be utilized to decide the attractive flights which implies they can give more flights and administrations to satisfy the popularity. Moreover, ARS is likewise competent in expanding traveler fulfillment and reliability by offering great types of assistance and quick reservation. †¢ Reduce in Cost and Time Traditional paper reservation records have a ton of disadvantages: they could be fragmented, lost, torn, lost or worn. They require a few extra rooms just as requiring broad authoritative time from client. With the execution of Airline Reservation System, it can back-up which will forestall information lost and abatement in time and cost. It can speed up preparing, reserving spot and looking. Henceforth, it gives travelers fulfillment. Day by day or month to month deals report can be created naturally from the information put away in the framework. Time isn't squandered attempting to create report physically. †¢ More Organized Information Flight ticket reservation help arrange data better on an incorporated database where all data can be recover and overseen. Clients can view, include and alter information as they wish with no issue. Business and Technical Option This table beneath set out the Business and Technical alternatives that could be actualized to give advance usefulness to the framework, this choice will be evaluated against the utilitarian prerequisite detail that will be created. Business Option Specialized Option Client Survey Limited flight Different Booking Installment Option Ticket Collection Email Confirmation Inn bargains Live Web help work area Email Reminder Redesign Option RITM Biometric Scanner WAP Page Meeting Management Prophet/Mysql Java/C++ JDBC/Apache Tomcat Business Option Overview toward the finish of the client reservation to improve administration Limited Flight ticket at the last 3 hrs to fill the remainder of the space on the plane. Numerous Booking, for more than I goal on the double particularly while checking in. Alternative to pay by PayPal, all charge cards and check cards. Alternative to pick ticket at air terminal. Email affirmation additionally acknowledged at registration work area. Lodging arrangements ought to be offered when reserving flight spot. 24 hour helpline for booking inquiries and online assistance. Update messages with flight detail and check in . Alternative to overhaul seat and baggage. Specialized Option Remote IT Management, for framework redesigns and fixes any product issues Biometric scanner to filter visa for recognizable proof. WAP Page for clients who like to registration on their cell phone. We have utilized meeting the board to monitor client profile, and when a client signs in/logs out. Meeting Management Within a meeting, data is put away about client (assuming any) signed in. Outside Interface Requirements Equipment Interfaces No exceptional equipment is required for this item UIs: The essential UI will comprises of a progression of JSP pages connected by methods for hyperlinks. Programming Interfaces: Java servlets [2]All client collaboration will be by the methods for Java Servlets. These will be a little java applications running on the server side of a web application. Any pages created by servlets will look equivalent to customary HTML site pages, in light of the fact that servlets utilize a similar HTTP correspondences standard that normal static site pages use to speak with the customers internet browser. Servlets are accumulated to bytecode and can stacked powerfully. To execute a servlet, it requires a servlet motor running on the Web server through solicitations and reactions. A customer program gets to a Web server and makes a solicitation. This solicitation is prepared by the servlet motor running on the Web serve. A reaction is produced and the servlet sends a reaction in HTTP configuration to the customer. The fundamental focal points of servlets are that they are quicker than CGI contents in view of the diverse procedure model. Since servlets depend on Java, designers approach extraordinary API. Along these lines, it has all the upsides of Java including the simplicity of advancement and stage independene. Fourthly, servlets can get to any of the huge arrangement of APIs worked for Java, for example, database get to, email, catalog servers, CORBA and so forth. JSP [3] JSPs is an answer for issues that CGI programs and early Servlet applications had. Rendering the HTML by means of System.out.println() is excessively firm for a great deal of web applications, since changes to the HTML would require recompilation. JSPs tackle this issue by installing Java in HTML rather than HTML in Java. Subsequently any HTML changes would not require a recompilation of the HTML document. One of the issues with JSP is that the code can be hard to troubleshoot. Most Web servers inside proselyte JSPs into servlets a

Summary Essay Example | Topics and Well Written Essays - 250 words - 154

Rundown - Essay Example as drove by various individuals from the family for instance Chaghri was permitted to govern the zone of Khurasan, while the general force was in the hands of Toghril. The part even spotlights on the period when the domain solidified and this period ranges from 1063 to 1092 (Holt 26). The union began with Alp Arslan assuming control over the standard after Toghril. Perhaps the best accomplishment added to Alp Arsalan’s repertoire was the destruction of the Byzantine Empire wherein Alp Arsalan’s domain increased controlled of zones that were very fundamental for the economy of the Byzantine Empire (Holt 28). The part finishes with the conversation of Saljuq triumph of the locale of Persia affected the area and its partners. One of the effects that are talked about was the expansion in the Turkish populace in Persia (Holt 33). Part number four spotlights on three subjects including the division of realm and who had the principle control and the foundation of

Valuation of Firms in Mergers and Acquisitions Case Study

Valuation of Firms in Mergers and Acquisitions - Case Study Example Triumph is of the sentiment that securing of Rustic, a rival in a similar industry however with a fundamentally extraordinary piece of the overall industry, would altogether support its market entrance, improve quality underway, and give it massive advantages as to economies of scale. As of present, Triumph has an overwhelmingly southern client base while Rustic has a mostly northern client base. The reason for this assumption is the view by Triumph’s CEO that Rustic is failing to meet expectations and its offers are underestimated. Expectations in regards to the merger and procurement take off high, with the desires that the arrangement will develop the joined business foundation by up to 10%. Be that as it may, the working costs will ascend by an expected 5% in the principal year. The financing alternative viable includes the issuance of long haul bonds to purchase out investors at Rustic. The securities will be given at the present acquiring pace of the two organizations. T his report investigations the merger and procurement case for Triumph and Rustic Plc. The initial two valuation cases are profoundly comparable, with the main distinction being that the principal technique expect a steady profit in ceaselessness while the other DVM choice accept a consistent profit development in unendingness. The slight contrast, be that as it may, has an impressive effect in the evaluated estimation of the resultant business, 41,000,000 and 90,420,000 separately. The utilization of DVM in valuation model is generally important in situations where the profit design for an organization is unsurprising and profoundly respectable (Bayrak, 2010). The administration at the two organizations can utilize the strategy since the two organizations are as of now delivering profits to their investors.

The Patriotic Spirit - Free Essay Example

Nationalism manifests mental attitudes, and individual behaviors or societies that refer to loyalty or devotion to the nation and state. The spirit of nationalism must be cultivated in all societies, especially the younger generation. This is because youth are the ones who support the nation, the direction of a nation. We as generations of postmodernism, have been blessed with a variety of pleasures and pleasures. We realize that all we enjoy today is the sacrifices and persecutions that the fighters and people have achieved independently in the past. The spirit of nationalism is increasingly less appreciative, especially the youth. Many of the factors that lead to the decline of the spirit and nationalism of the nation in this society. History of Malaysia proves that the struggle to liberate their homeland from occupation is due to the strong practice of patriotism in themselves the country has achieved its independence in the 20th century. Therefore, the spirit of patriotism must be adopted by all communities especially younger generation so that the country continues to advance in various aspects. As for this assignment, yes, I have tendency agreed with the lack of practice of Malaysian values and the spirit of being a good Malaysian especially amongst the younger generation. Patriotism is important to shaping society in Malaysia in terms of socials, economics, political and cultural environment especially in this era. There are many challenges in order to implement strong values of patriotism among youngster. As today, many young people are very individualistic and more preferred self interest more than national interest. Some of them may also do not know how precious they are of being a Malaysian. Hence, one of the suggestions and initiative step that can be taken is by adding programs that calls for the involvement of youth of all races. For example, Rakan Muda and Program Latihan Khidmat Negara (PLKN) that can emp owered and shaping youth. The second challenge, young people nowadays are more to ensure the people who are in the same race only can easily get what they want socially, economically and politically. Nowadays society is more concerned with their careers, busy with their daily dealings that cause them to ignore the other factors. For them the most important thing in life is to earn extra income and other things are less concerned, the spirit and nationalism of the nationalism are fading away in the society. Also, society is no longer concerned with the spirit of nationalism and campaign patriotism awareness and national celebration is no longer excited to be celebrating. In other words, some people are still hesitant to accept the concept of racial diversity. This kind of selfish attitude can lead to uneasy feelings among other races and it is very difficult to form a healthy society. Therefore, the Government needs to play an important role by be more strict and firms regards to punishment or compound especia lly to those who insults the country and nation itself as well as other offenses that may lead to actions or any threaten to the national security. The third challenge is some of the youngsters of all races were mostly born after Malaysia’s Independence is less emphatic about Malaysian History. Current problem is, the students nowadays are less interested in History subject. Therefore, I suggested Ministry of Education Malaysia need to play the main role by improving the Malaysia Education System especially in History subject. The education plays an important role in shaping the society in Malaysia so that younger generation has passion and love for the Country. My suggestion is parents and teachers also need to play their roles by show some good example of ethics and good cultures towards their children and younger generation to respect others culture, religion and creates value and spirit of being a good Malaysian. The era of globalization is now full of advanced technology and it is undeniable that internet is important and affected in social, educational and everyday life. It is undeniable that social media is a great and influential platform especially for teenagers who are following the current â€Å"trend†. If social media is not used properly it can contribute to negative symptoms. For example, the mass media is a major contributor to moral collapse among youths such as teenagers are easily get influenced by western culture or easily uploading status or sensitive issues in social media regardless of other communities. Therefore, parents should monitor the movement of children to block this immoral issue. Teenagers are also encouraged to make friends with various races and communities and teenagers are encouraged to do beneficial activities especially during their leisure time. This will increase spirits of friendship between all races regardless skin colors. In conclusion, the patriotic spirit is essential to giving citizen of love to this country and each of the younger generation surely become a useful individual to their own race, religion and country. Youth who have a high patriotic spirit will also always strive to advance themselves and their country to achieve progress and development quickly, compared to other developed countries. Hence, all parties must work together and play their respective roles in order to emphasize good ethics and good cultures towards the younger generation spirit of being a good Malaysian.

Definition and Examples of Gender (Sociolinguistics)

In sociolinguistics and other social sciences, gender refers to sexual identity in relation to culture and society. The ways in which words are used can both reflect and reinforce social attitudes toward gender. In the U.S., the interdisciplinary study of language and gender was initiated by linguistics professor  Robin Lakoff in her book  Language and Womans Place (1975). Etymology From Latin, race, kind Example and Observations It is quite clear that language use and the use of language are inseparable--that over generations and centuries, peoples constant talking deposits cultural beliefs and ideas in the medium of communication. At the same time, the weight of the linguistics system constrains the kinds of things we say and the ways we say them.   (Penelope Eckert and Sally McConnell-Ginet, Language and Gender, 2nd ed. Columbia University Press, 2013)  Ã‚   Language Use and Social Attitudes Toward Gender [T]here is now a greater awareness in some parts of the community that subtle, and sometimes not so subtle, distinctions are made in the vocabulary choice used to describe men and women. Consequently, we can understand why there is a frequent insistence that neutral words be used as much as possible, as in describing occupations e.g., chairperson, letter carrier, salesclerk, and actor (as in Shes an actor). If language tends to reflect social structure and social structure is changing, so that judgeships, surgical appointments, nursing positions, and primary school teaching assignments are just as likely to be held by women as men (or by men as women), such changes might be expected to follow inevitably. . . . However, there is still considerable doubt that changing waitress to either waiter or waitperson or describing Nicole Kidman as an actor rather than as an actress indicates a real shift in sexist attitudes. Reviewing the evidence, Romaine (1999, pp. 312-13) concludes that attit udes toward gender equality did not match language usage. Those who had adopted gender-inclusive language did not necessarily have a more liberal view of gender inequalities in language.   (Ronald Wardhaugh, An Introduction to Sociolinguistics, 6th ed. Wiley, 2010) Doing Gender It is apparent that when friends talk to each other in single-sex groups, one of the things that is being done is gender. In other words, the fact that female speakers mirror each others contributions to talk, collaborate in the co-narration of stories and in general use language for mutual support needs to be considered in terms of the construction of femininity. For many men, by contrast, connection with others is accomplished in part through playful antagonisms, and this ties in with mens need to position themselves in relation to dominant models of masculinity.    (Jennifer Coates, Gender. The Routledge Companion to Sociolinguistics, ed. by Carmen Llamas, Louise Mullany, and Peter Stockwell. Routledge, 2007) A Highly Fluid Social Category Like language, gender as a social category has come to be seen as highly fluid, or less well defined than it once appeared. In line with gender theory more generally, researchers interested in language and gender have focused increasingly on plurality and diversity amongst female and male language users, and on gender as performative--something that is done in context, rather than a fixed attribute. The whole notion of gender, and identity in general is challenged when this is seen, rather like language itself, as fluid, contingent and context-dependent. This is mainly an alternative theoretical conception of gender, though there are also suggestions that identities are loosening so that in many contexts people now have a wider range of identity options.   (Joan Swann, Yes, But Is it Gender? Gender Identity and Discourse Analysis, ed. by Lia Litosseliti and Jane Sunderland. John Benjamins, 2002)

Susan Munro, Service Customer Analysis - 1654 Words

note: this paper has already been submitted to the school mentioned, all contents of this paper reflects the views of the author. this paper is purely original, and not based from any other paper. the format was predetermined by the professor. Holy Angel University COLLEGE OF BUSINESS AND ACCOUNTANCY Department of Business Management A.Y. 2010-2011 CASE ANALYSIS Susan Munroe, Service Customer Submitted to: Mrs. Cristina Naguit Submitted by: LEADER: Fernandez, Marvin T. MEMBERS: Lansangan, Chimova Parker, Harley Mae P. Quioc, Christian Paolo Santana, Karen F. June 29, 2010 Introduction The fast pace of advances in industrialized locations has increased the need for service, a process that creates benefits by†¦show more content†¦sandwiches, ethnic foods, salads and desserts were available. Munroe wanted a sandwich but line is long. Ended up buying hav-a-java and burger king. Place unusually crowded probably due to rain. Tables dirty due to previous users. *It was a good start for the school to improve the cafeteria. It was good that the customers were provided with more choices. However, cueing has been an issue they failed to address because of overlooked possibilities like the crowd due to the rain . The stall keepers must devise ways on how to make the service faster to cater to all of their prospects. Furthermore, the maintenance of cleanliness is yet another issue. This should be coordinated by the administration with the stall owners. * Withdrew from atm * Called hairdresser to set appointment in preparation for job interview. (appointment made because one customer cancelled her) * Visited language lab in preparation for business Spanish class. (videos of customers buying at diff types of stores. She recorded key phrases) * Visited hairdresser. (store was bright and trendy. Staff were well groomed and friendly. Cutter is running late, so she had to wait for 20 minutes. There were other customers waiting. Cutter suggested style, which she didn’t fully accept. She was pleased so she tipped) *Though the high quality of service has given the salon an edge over its competitors, time is crucial in providing service,Show MoreRelatedSusan Munro, Service Customer Analysis1646 Words   |  7 PagesDepartment of Business Management A.Y. 2010-2011 CASE ANALYSIS Susan Munroe, Service Customer Submitted to: Mrs. Cristina Naguit Submitted by: LEADER: Fernandez, Marvin T. MEMBERS: Lansangan, Chimova Parker, Harley Mae P. Quioc, Christian Paolo Santana, Karen F. June 29, 2010 Introduction The fast pace of advances in industrialized locations has increased the need for service, a process that creates benefits by facilitating either a change in customers, a change in their physical possessions, or a changeRead MoreCase, Munro2171 Words   |  9 PagesCASE I SUSAN MUNRO, SERVICE CONSUMER Ray – Ann Julian MW 1:00 – 2:30 Sir Daniel Hebron Services Marketing In the course of a single day, a busy young woman makes use of a wide array of service†¦ Susan Munro, a final-year business student, had worked late the night before on a big paper and overslept the following morning in the apartment she shared with three other students. Her roommates, who had early classes, had already left when she got up. After showering, she dressed hurriedlyRead MoreCase, Munro2184 Words   |  9 PagesCASE I SUSAN MUNRO, SERVICE CONSUMER Ray – Ann Julian MW 1:00 – 2:30 Sir Daniel Hebron Services Marketing In the course of a single day, a busy young woman makes use of a wide array of service†¦ Susan Munro, a final-year business student, had worked late the night before on a big paper and overslept the following morning in the apartment she shared with three other students. Her roommates, who had early classes, had already left when she got up. After showering, sheRead MoreExploring Corporate Strategy - Case164366 Words   |  658 Pagesmain issues inï ¬â€šuencing the competitive position of a number of organisations in the same industry with a relatively short case. For a case that permits a more comprehensive industry analysis The Pharmaceutical Industry could be used. However, if the purpose is more focused – illustrating the use of ‘ï ¬ ve forces’ analysis – the TUI case study or Illustration 2.3 on The Steel Industry could be used. Some cases are written entirely from published sources but most have been prepared in cooperation withRead MoreOrganisational Theory230255 Words   |  922 Pagesorganisational theory currently available. What is needed is a text that will give a good idea of the breadth and complexity of this important subject, and this is precisely what McAuley, Duberley and Johnson have provided. They have done some sterling service in bringing together the very diverse strands of work that today qualify as constituting the subject of organisational theory. Whilst their writing is accessible and engaging, their approach is scholarly and serious. It is so easy for students (and

Foundations of Accounting

Question: Discuss about theFoundations of Accounting. Answer: Introduction of AGL Energy Limited and Abilene Oil and Gas Limited AGL Energy Limited AGL Energy Limited is comes into oldest company of Australia. It has been established in 1837 (Energy in action). The company work for the community and environment and it believes in change. Recently in 2015, it established largest solar plant in Australia. AGL is handling the operation of producing electricity in Australia and it is the largest owner of the listed ASX. AGL is the leading company of Australia. The responsibility of declining greenhouse gas emission is taken by the company. Experience of 175 years has been acquired by the company. In the Eastern Australia, company provided the gas, electricity, solar PV and related products and services to the customers (AGL Annual Report, 2015). Abilene Oil and Gas Limited Abilene Oil and Gas Limited is an Australian company which was formerly known as World Oil Resources Limited. The company is engaged in resource investigation and investment in Australia and overseas. Oil and gas are the main focus for the company (Financial Times, 2016). The company assets are situated in Kansas. The strategy of company is focused on building up oil production assets, rising drilling spots and adding exploration estate in the region. The strategy of company is based on a mixture of targeting high return projects and inventive funding during the maintenance of low overhead and company costs (Abilene Oil and Gas Limited, 2015). Financial Statements Analysis AGL Energy Limited and Abilene Oil and Gas Limited Under financial statement analysis or financial analysis, analyze the income statement, balance sheet, cash flow statement and statement of changes in equity (Ready Ratios, 2016). This analysis is used to take better economic decisions. It is a process of reviewing and analyzing the financial statements of a company. Financial Analysis of the Entities Profitability Profitability of an organization can be measured by profitability ratio. Managements performance can be measured by profitability ratio. Net profit ratio, return on assets and return on investments are calculated under profitability ratio. How well the business has done or in other words, performance of business can be measured by profitability ratio (Financial Analysis). The net profit ratio of AGL Ltd is 5.4572% in 2014 and 2.0416% in 2015 which is decreasing and showing that organizations performance is getting down in 2015. In case of Abilene Oil and Gas Limited, company is getting losses which are increases in 2015 with compare to 2014. Net loss ratio of Abilene is 599.4475% in 2014 and 1160.0645%. It shows that losses are increasing with high rate and companys performance is decreasing. Profits are decreasing of AGL Ltd in 2015 so return on assets ratio and return on investments/equity ratio is reducing in 2015. Same in case of Abilene Oil and Gas Limited, losses are increasing in 2015 so return on assets ratio and return on investments/equity ratio is negative and reducing in 2015. Financial Analysis of the Entities Liquidity Capacity of meeting financial obligations by using financial resources can be measured by liquidity analysis. Entities liquidity can be measured by current ratio, quick ratio or liquid ratio and absolute liquidity ratio (The Analysis of Entitys Liquidity). Current ratio can be identified by dividing current assets with current liabilities (Stickney, Weil, Schipper and Francis, 2009). The ideal current ratio is 2:1 which tells that current assets must be double of current liabilities. Current ratio of AGL Limited decreasing from 1.6328 to 1.4576 while increasing of Abilene limited from 0.4710 to 0.8609. Liquid ratio or quick ratio or acid test ratio is calculated by dividing liquid assets with current liabilities. Liquid assets exclude stock or inventory and prepaid expenses from current assets. The standard liquid ratio is 1:1 which tells that liquid assets must be equal to current liabilities. Liquid ratio of AGL Energy Limited decreasing from 1.5414 to 1.2908 while increasing of Abilene limited from 0.4572 to 0.7675. Absolute liquid ratio is identified by dividing absolute liquid assets with current liabilities. Absolute liquid assets refer to the combination of cash in hand, cash at bank and marketable securities. It is decreasing in case of AGL Energy Limited from 0.2183 to 0.1091 while increasing in case of Abilene Oil and Gas Limited from 0.4484 to 0.5594. Financial Analysis of the Entities Efficiency Efficiency can be termed as turnover ratio. Relation between net sales or revenue and other items (like inventory, average receivables, working capital, fixed assets and capital employed) is known as turnover / efficiency / performance / activity ratio. These ratios can help in improving efficiency or performance of business. Stock turnover ratio tells whether investment in stock is efficiently utilized or not (Ojugo, 2009). It also indicates, how many times the inventory turnover in business during a financial year. In 2014, it is 54.6859 times which decreases in 2015 to 26.9646 times of AGL Energy Limited. It reflects that investment in stock is not utilized effectively. No information found related to stock/inventory in annual report of Abilene Oil and Gas Limited so stock turnover ratio cannot be determined. Receivable turnover ratio tells that in a financial year, how many times a business can collect its average account receivables. In case of AGL Energy Limited, it is increasing from 5.4916 to 5.6378 times and in case of Abilene Limited, it is decreasing from 53.0003 to 18.8193 times. Working capital turnover ratio tells about the effective utilization of working capital. If working capital ratio is higher, it is good and shows proper utility of working capital. In 2014, it is 7.9009 times which increasing in 2015 to 9.8324 times, it is good. In case of Abilene Limited it is negative due to negative working capital. Financial Analysis of the Entities Capital Structure and Market Performance Capital Structure Ratio: Capital structure ratios can be calculated on the basis of capital structure of the company (Xplaind, 2015). Debt to equity ratio is used to identify that company has how much debt with compare to equity available. It reflects relation between total debts and equity of an organization. In case of AGL Energy Limited debt to equity ratio decreasing from 86.2678% to 79.6143% and reducing from 16.7849% to 6.3866% of Abilene limited. Equity ratio is used to identify relation between total equity and total assets of company. In case of AGL Energy Limited equity ratio is increasing from 53.6861% to 55.6749% and also increasing from 85.6275% to 93.9968% of Abilene limited. Market Performance: Market performance of any organization can be evaluated easily by calculating earnings per share and dividend per share. When net earnings for equity shareholders are divided by number of equity shares, earnings per share can be achieved. In case of AGL Energy Limited earning per share decreases from 98.2291 to 33.3473 while increases of Abilene limited. In case of Abilene limited earning per share is negative and changes from -5.7059 to -4.8856. Dividend per share can be calculated by dividing dividend declared by company with number of equity shares. In case of AGL Energy Limited, dividend per share increases from 63 to 64 and no information found in case of Abilene limited for dividend per share in the annual report of company. Note: All the information related to financial statements of both the companies is taken from annual report. Amount of AGL Energy Limited reflected in $m and of Abilene Oil and Gas Limited reflected in $. Conclusion The profitability ratio shows that performance of both the companies is not good. But it can be said that AGL Energy Limited performing better than Abilene Oil and Gas Limited. Liquidity analysis shows that capacity of meeting obligations of Abilene Oil and Gas Limited is better than AGL Energy Limited because in 2015 all liquidity ratios are increasing of Abilene Limited while decreasing of AGL Energy Limited. Although both companies are not meeting standard of current ratio and Abilene ratios are lower than AGL ratios. But ratios of AGL Energy Limited are decreasing and increasing of Abilene Limited which shows that Abilene Limited is enhancing its capacity of meeting obligations. In case of AGL Energy Limited, decreasing ratios shows that capacity of meeting obligations is decreasing. The ideal current ratio must be 2:1. Both the companies are not meeting standard current ratio. In case of AGL Energy limited current ratio is decreasing and it is nearly to the ideal current ratio. But in case of Abilene limited current ratio is least which shows that company has fewer current assets while its current ratio is increasing with compare to previous year. The standard liquid ratio must be 1:1. AGL limited meets the aspect of standard liquid ratio but Abilene limited is unable to meet the ideal ratio. In case of AGL limited, it is decreasing but in case of Abilene limited it is increasing. Absolute liquidity ratio is also same as it increasing in case of Abilene limited but decreasing in AGL limited. All the three liquidity ratios shows that Abilene limited has better capacity with compare to AGL Energy limited. Stock turnover ratio of AGL Energy limited is decreasing which tells that investment in stock is not utilizing properly. Receivable turnover ratio is increasing minor in case of AGL limited while decreasing high in case of Abilene limited. It shows that AGL is able to pay more time to its trade receivables while Abilene is not. Working capital turnover ratio of AGL limited is increasing and it is negative of Abilene limited. Debt to equity ratio of AGL limited and Abilene limited is decreasing and equity ratio of both the companies is increasing. It shows that both companies has almost same trend of capital structure. Earnings per share of AGL limited is decreasing and negative of Abilene limited. And dividend per share is increasing of AGL limited. On the basis of earnings per share, it can be said that AGL is not performing well and Abilene has poor financial condition. Recommendation AGL Energy Limited has to focus on increasing its profits by reducing its cost and expenses. Because reduced profits shows that companys financial position is not sound. Current liabilities of company are increasing which is not good. It impacts on liquidity ratio so company should reduce its current liabilities. As well as company should focus on its total liabilities to enhance companys financial performance. Abilene Oil and Gas limited has to improve its performance by reducing its expenses and also has to focus on reducing its losses. Total assets and owners equity are decreasing so company should have to focus on them. Both current assets and current liabilities are decreasing. It is better to decrease current liabilities but current assets must not be reduced. Current liabilities of company are more than its current assets which is not good to meet out obligations. So it should be decreasing its current liabilities or increasing current assets. References Financial Times, (2016). Abilene Oil and Gas Ltd: About the company. Retrieved on 13 September 2016 from: https://markets.ft.com/data/equities/tearsheet/profile?s=WOIIF:PNK Ready Ratios, (2016). Financial Statement Analysis. Retrieved on 14 September 2016 from: https://www.readyratios.com/reference/analysis/financial_statement_analysis.html Annual Report, (2015). Abilene Oil and Gas Limited. Retrieved on 13 September 2016 from: file:///C:/Users/Guest/Downloads/735929_ABL.pdf Stickney, C. P., Weil, R. L., Schipper, K. and Francis, J., (2009). Financial Accounting: An Introduction to Concepts, Methods and Uses. (Edition 13): Cengage Learning Ojugo, C., (2009). Practical Food and Beverage Cost Control. (Edition 2): Cengage Learning The Analysis of Entitys Liquidity. Retrieved on 14 September 2016 from: https://steconomiceuoradea.ro/anale/volume/2007/v2-finances-accounting-and-banks/13.pdf Xplaind, (2015). Capital Structure. Retrieved on 14 September 2016 from: https://xplaind.com/160137/capital-structure ASX Release, (2015). AGL Annual Report 2015. Retrieved on 13 September 2016 from: https://www.asx.com.au/asxpdf/20150826/pdf/430t27pwhhbmr3.pdf AGL energy in action. our company. Retrieved on 13 September 2016 from: https://www.agl.com.au/about-agl/who-we-are/our-company Chapter 18. Financial Analysis. Retrieved on 14 September 2016 from: file:///C:/Users/Guest/Downloads/Financial%20Interpretations%20with%20Models%20%20Formats%20(unit%202).pdf Abilene Oil and Gas Limited, (2015). Retrieved on 13 September 2016 from: https://www.abilene.com.au/