Tuesday, June 11, 2024

Monster analysis

 Tyrion Lannister (SHOW)

The Monster Who Wasn't There: The Adaptation of Tyrion Lannister in Game of  Thrones | Wars and Politics of Ice and Fire

 

 

Tyrion Lannister is a dwarf in the tv show Game of Thrones. His sister Cersei hates him and thinks that he is a monster for killing their mother. In addition to this notion, his deformity subverts the idea of a monster to other people in society because when most people think of monsters they think of, glowing red eyes, claws, a tail, scary things. His family, but his brother, Jaime treats him like a monster, an accident, a freak of nature because they think that is what a monster looks like. At one point in the show Tyrion meets with a prince Oberyn, who told him that they had met before when Tyrion was a baby: My first time away from Dorne. I didn't like anything about the Rock. Not the food, not the weather, not your accents. Nothing. But the biggest disappointment... you." Tyrion says " You and my family have more in common than you might admit." Oberyn continued:  The whole way from Dorne all anyone talked about was the monster that had been born to Tywin Lannister. A head twice the size of his body, a tail between his legs, claws, one red eye, the privates of both a girl and a boy. When we met your sister, she promised she would show you to us. Every day we would ask. Every day she would say, "Soon." Then she and your brother took us to your nursery and... she unveiled the freak. Your head was a bit large. Your arms and legs were a bit small, but no claw. No red eye. No tail between your legs. We didn't try to hide our disappointment. "That's not a monster," I told Cersei. "That's just a baby." And she said, "He killed my mother. It doesn't matter," she told us. "Everyone says he will die soon. I hope they are right. He should not have lived this long." A baby, everyone in his family enforced the idea that he was a monster from birth, killing his own mother. This what Tyrion the monster in the eyes of the Lannister family. The costume designers didn't emphasize his facial deformity in the show, however they focused on the dynamics of the Lannister's compared to Tyrion. Most of the dialogue from Cersei to Tyrion was, for the most part treating him like a monster. Tyrion's father Tywin Lannister believes that the most self less thing that Tywin has done has been to keep Tyrion alive and not kill him at birth. Tywin does treat Tyrion like a monster because of way he looks. Tyrion talked to his family over and over, that he is not a monster, he is simply different, however being different in any society does not fare well. Eventually Tyrion gets put on trail for a crime he did not commit, one of his judges was his father Tywin Lannister, who convinced Tyrion's lover to turn on him and tell the court lies so Tyrion gets convicted. Tywin was going to kill his own son because it ruins his family name, it was also later revealed that Tywin needed an excuse to get rid of own son, the trail became the perfect opportunity. Tyrion also changes the idea of a monster because even though Cersei and Tywin and everyone else treats Tyrion like a monster, his niece and nephews like him and do not harbour the same feelings about Tyrion like Cersei and Tywin do. The children having grown up around Tyrion know him and know that he is not a monster but simply their uncle.  Tyrion in the show is made to be likeable and a diplomat wherever he goes, the people he meets during his travels usually know him by reputation about what a monster he is or how rich is family is, but everyone always treats Tyrion like a monster, their main goal is make Tyrion feel bad about being alive. Being different in society is challenging, whether is being a different gender than most people, different race than other people, class, face, family, and money are just some things that society will judge your worth with, looks being the primary one. The image of Tyrion Lannister connects with issues on race, being a different color than other people, people will judge that person and even hold them to a higher standard because of the way they look. Transgender people face this kind of discrimination regularly, where people would constantly tell them that "that’s not normal, and what are you supposed to be", in a way that constantly dehumanizes them and makes it easier for people to treat them without basic respect. It's easier to treat to entire group of people anyway that society wants as long as they are not human. Monsters are most notably known for having deformities or being a bad person or looking scary, usually it’s a combination of both, if people started treating other group of people like monsters because of their pre-conceived notion about what a monster looks like. Everyone can do whatever they wanted to this group of people because they are sub-human and do not deserve the same things as them. As long as you tell everyone that the enemy is sub-human and a monster, they will not care what you do with them, Tywin was about to kill his own son because he was the monster of the Lannister Family. Tyrion turns out to be a diplomat, who cares about the people as well as his families enemies. Overall, an ethically good person and not a monster.

 

 


Chapter 14

 Performance Measurement

  • Comparative Analysis

    • Horizontal, Vertical and Ratio Analysis

  • Liquidity Ratios

    • Current Ratio, Receivables Turnover, inventory turnover

    • Liquidity conclusion and summary of liquidity ratios

  • Solvency Ratios

    • Debt to total assets, times interest earned, free cash flow

    • Solvency conclusion and summary of solvency ratios

  • Profitability Ratios

    • Gross profit margin, profit margin, asset turnover, return on assets, return on common shareholders' equity, basic earnings per share, proce-earnign P-E, payout ratio, dividend yield

  • Profitability conclusion and summary of profitability ratios

  • Limitations

    • Deviersications

    • Alternative accounting

    • Other income

    • Nonercurring items

 

Comparative Analysis

  • Making comparisions about a company's past and current financial performance and position to  better determine future expectations

  • Financial data as well as nonfinancal info should be reveiwed

    • Company's mission

    • Strategy

    • Goals and objectives

    • Management discussitons and Analysis

 

 

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Horizontal Analysis

  • Also known as trend analysis

    • Express the change increase or decrease over time

    • Allows intra company comparsions

      • Comparing current data with other periods

    • Can be expressed as an amount or percentage

      • %of base year amount

      • %change for the year

 

 

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Vertical Analysis

  • Also known as common size analysis

    • Expresses each item in a statement as a percent of a total amount

    • Comparsion of data within the statement nad within the same year

    • Expressed as a percentage

 

 

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Ratio Analysis

  • Liquidity Ratios

    • Measure short-term ability of the company to pay its maturing obligations and to meet unexpected meeds for cash

    • Current Ratio

      • Measures short term debt ability and liability

      • Currents Ratio = Currents Assets/ Currents liabilities

      • Important to look at its components when assessing current ratio be cautious about influences of slow moving inventory

    • Receivables turnover

      • Measures liquidity receivables

        • Receivables turnover = Credit sales/ Average gross accounts Receivables

    • Average collection period

      • Measures number of days receivables are outstanding

        • Average collection period = 365 days/ receivablse turnover

    • Inventory turnover

      • Measures liquidity of inventory

        • Inventory turnover = Cost of Goods Sold/ Average Inventory

    • Days in inventory

      • Measures number of days inventory is on hand

        • Days in ventory = 365 days /inventory turnover

  • Solvecy ratios

    • Measrue the ability tof the company to surviv over a long period of time the ability to pay its total liabilities

    • Debt to total assets

      • Measures % of total assets provided financed with debt

        • Debt to total assets = Total liabilites/total assets

    • Times interest earned

    • Measures ability to meet interest payments as they come due

      • Times interest earned = Net income +Interest expense+ income tax expense/interest expense

    • Free cash flow

      • Measures cash availbale for paying dividends or expanding operations

        • Net cash provided by operating activities - net capital expenditures - dividends paid = free cash flow

  • Profitability ratios

    • Measure the operating success of a company for a specific period of time.

    • Gross Profit Margin

      • Measures margin between selling price and cost of goods sold

        • Gross profit margin = gross profit /sales

    • Progit Margin

      • Measures the percentage of profit generated by each dollar of sales

        • Profit Margin = Net income/sales

    • Asset turnover

      • Measures how efficiently assets are used to generate sales

        • Asset turnover = sales/average total assets

    • Return on assets

      • Measures overall profitability of assets

        • Return on assets= net income/average total assets

    • Return on common shareholders' equity

      • Measures overall profitability of shareholders' investment

        • Return on common shareholders' equity = net income- preferred dividends declared/average common shareholder's equity

        • Average common shareholders' equity = total shareholders' equity - preferred shares

    • Basic earning per share

      • Measures profit earned on each common share

        • Earnings per share = net incoem -

    • Price earning ratio

    • Payout raio

    • Dividend yield.



Chapter 13

 Statement of Cash Flows

  • Reporting of cash flows

    • Classification, format and prep of statement of cash flows

  • Indirect method

    • Operating activities section

      • Prep of operating activities section

      • Summary of conversion to net cash provided (used) by operating activities

  • Investing activies

    • Prep of investing section

  • Financing activitie section and completion of statement of cash flows

    • Prepparation fo financing activities section

    • Completion of statement of cash flows

  • Using cash flows to evaluate a company

    • Corporate life cycle and cash flows; free cash flow

  • Direct method

    • Operating section

      • Cash recepts and payment

      • Summary of conversion to net cash provided by operating activities

 

Purpose of statement of cash flows

  • Helps users assess a company's ability to generate cash from its operating acitivites

  • How the company received and used other cash flows regarding investing and finacing activities

  • This is useful in determing a company's ability to generate future cash flows

    • Investing and finacing transactions during the period, and effect upon capital structure

    • Making comparsions with other companies

 

Definition of Cash Classification of Cash Flows

  • Cash may include cash equivalents

    • Short term, highly liquid investments that have insignificant risk and are readily ocnverted to cash within a short period of time

    • Cash receipts and payments are classified into 3 categories

      • Operating

      • Investing

      • Financing

 

Operating

  • Related to a company's principlal income-producing activites

  • Activities relate to cash effects of transactions that create revenues and epxneses that enter into determination of net income

  • Includes relevant noncash curent assets and current liabilities on that statement of financial postion, where the rlated account is a statmet of income accoutn

 

Investing

  • Related to the aquistion and disposal of non-current assets

  • Purcahsing and disposing of

    • Long lived assets and investments hot held for trading

  • Generally includes non-current asset items on the statement of financial position

 

Financing

  • Related to changes in a company's debt and equity, including

    • Obtaining cash from issuing debt and repaying the amounts borrowed

    • Obtaining cash from selling common and preferred shares and paying devidends

  • Generally includes non-current liabilities, and shareholders' equity items

Significant noncash activities

  • If it does not affect cash, do not report in statement of cash flows

  • Report in spearate note to the financial statements

  • Examples

    • Issue of shares to purchase assets or to reduce liabilities

    • Conversion of debt into equity

    • Exchange of property, plant and equipment

 

 

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Indirect vs. Direct Method

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Step 1: Operating Activities

  • Determine the net cash provided by operating actviities by converting net icnome form an accrual basis to cash basis

  • Conversion may be done by either indirect or direct method

    • Both arrive at same aomount

  • Most companies favour indirect method

    • Easier to prepare

    • Reveals less info

 

Prepare the operating activities section using the indirect method

  • Start with net income and add or deduct items not affecting cash to arive at net cash provided by oeprating acitivities

    • Add non cash expenses suhc as depreiation and losses

    • Subtract non cash gains

    • + Decreases in current asset accounts and increases in current liability accounts

    •  - Increases in current asset accounts and decreases in current liability accounts

Summary of Adjustments to Determine Net Cash Provided by operating activities -indirect method

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Net cash provided by operating activities -indiect method

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Step 2: Investing Activities

  • Measure cash flows relating to non-current asset accounts; long-term investments; propty , plant and equipment; intangible assets

  • Reported the same under both direct and indirect methods

Assets acquisitions are uses cash;disposals are sources of cash

  • Depreciation expense is a noncash charge

 

Net Cash provided by investing activities

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Step 3: Financing activities

  • Determine the net cash provided by financing activities by looking at changes in non-current liabs and equity accounts

  • Changes to notes, loans and mortgages, and bonds payable for cause of change

  • Share capital and retained earnings accounting for changes and cause

  • Profit is reported in the operating activities section

 

Net Cash Provided by Financing Activities

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Step 4: Complete the statement of cash flows

  • Complete the statement by combing the operating and all other sections

  • Determine increase(decrease) in cash for the period

  • Ensure ending cash balance agrees wo that reported on statement of financal positon

  • Identify any non cash discloseures

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Statement of Cash Flows Indirect method

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Using Cash Flows to Evaluate a Company

  • Corporate Life cycle and Cash flows

  • 4 Phases:

    • Intro

    • Growth

    • Maturity

    • Decline

  • Helps to understand a company's cash flow from activities

 

 

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Free Cash Flows

  • Measures discretionary cash flow remaining for operating activities available to use to expand operations, reduce debt, go after new opportunities, or pay additional dividends, amoung other alternatives

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Prepare the operating activities section using the direct method

  • Details cash receipts and payments

  • Similar to indirect method

    • Adjusts statement of income from accrual basis to cash basis in order to arrive at net cash provided by operating activities

  • Indirect adjusts total net income.

  • Direct adjusts individual revenue and expense item in the statement of income

 

Cash Receipts from Customers

  • The relationship between cash receipts from customers, revenues from sales, and changes in accounts receivable and deferred reveue is

 

 

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  • If other cash receipts, these must be adjusted for any receivable amounts as was done above

 

Cash payments to suppliers

  • The relationship between cash payments to suppliers, COGS, changes in inventory, and changes in accounts payble:

 

 

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Cash payments for other operating expenses

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Cash payments for income tax

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Monster analysis

  Tyrion Lannister (SHOW)     Tyrion Lannister is a dwarf in the tv show Game of Thrones. His sister Cersei hates him and thinks that he is ...