Financial Management Essay Example | Topics and Well Written Essays - 500 words - 7

Financial Management - Essay Example If the current ratio is below 1, the company is said to be unable to meet its liabilities. In the M. D. Ryngaert & Co, the profitability may have contributed to the increase in the current ration and making the turnover ratio to remain constant. The profits got from the daily operations in the company are used to expand the operations thereby leading to the changes in the current ratio. This includes the gross and the net profit after the daily expenses are deducted from the revenues got. The gross profit is used to determine the margins the company is getting. In the same way, it can be a measure of the efficiency of the company in carrying out its operations (Milkovinch, 2010). On the other hand the net profitability depends on the daily expenses in the company. The higher the expenses the lower the net profit and this will affect the company’s running. This may result to the company selling some of its current assets in order to meet the liabilities. Many scholars have advanced in the analyzing on the reasons that would lead to an increase in the current ratio while the turnover ratio remains constant. The major explanation given to this would be the improved liquidity in the company. According to Thomas (2003), liquidity is the capital already available in a firm. In a deeper explanation, a company’s liquidity is the amount of cash or capita which is available for use or spending. In the M.D Ryngaert & Co. the rise in the current ratio while the turnover ratio remains constant can be attributed to several reasons. The company may have seen an improvement in the liquidity due to some reasons. In the M. D. Ryngaert & Co, the external cash flow may have been directed to acquiring new products or the getting more employees. All this may have contributed to the rising of the increased current ratio while the turnover ratio remained constant. In cases where the current ratio of a company falls below 1, the company is unable to meet its

Relations between Venezuela and the United States Essay Example for Free

Relations between Venezuela and the United States Essay To create a speech/presentation about Venezuela-United States relations, with a focus on the regime of Venezuelan President Hugo Chavez. Topic: Relations between Venezuela and the United States, with a focus on the Chavez administration. Purpose: To be able to analyze the roots of the current state of Venezuela-United States relations as well as its future, given the existence of the Chavez government. To say that relations between Venezuela and the United States are very shaky is already an understatement. This is because the foreign policy of the US in Latin America is a â€Å"rhetorically concealed fusion between popular elections and imperial appointments† (Landau 29). The US has a long history of overthrowing Latin American governments that show even the slightest hint of favoring the poor. As soon as they get word about a pro-poor Latin American leader, the US government would flex its political, economic and military muscles in order to replace him or her with a pro-US head of state. The end of the Cold War did not change this scenario. Since 1999, seven Latin American leaders were overthrown due to their pro-US stance. Gonzalo Sanchez de Lozada resigned from the Bolivian presidency in 2005 due to massive popular revolts over his pro-US economic strategies. Paraguay’s Raul Cubas stepped down in 1999 due to charges of corruption and involvement in the assassination of Vice President Luis Maria Argana. Ecuadorian President Jamil Mahuad was toppled from power in 2000 because of his adherence to free trade (Landau 29). The regime of Peru’s Alberto Fujimori ended prematurely in 2000 mainly due to his bloody suppression of anti-US political dissent. The collapse of the Argentine economy in December 2001 because of neo-liberal policies resulted in popular revolts that forced President Fernando de la Rua to resign (Landau 29). But Venezuela’s Hugo Chavez is a Latin American leader that can be hardly described as a Washington lapdog. His pro-poor policies earned him immense respect and support from the Venezuelan masses, three consecutive presidential terms and harassment from the White House. The relationship between the US and Latin America has traditionally been that of a master and a slave. Since its first arrival on Latin America in the 19th century, the US clearly wanted nothing more from the continent but unlimited access to its natural resources (O’Brien 180). But changing political realities in the 20th century prompted the US to attain this objective in a more subtle fashion. For most of the 20th century, therefore, the US projected itself to Latin America as the â€Å"good neighbor† (Gilderhus 71) – an indispensable ally in the continent’s struggle against the Great Depression, the Axis Powers and Communism. But it was not until the postwar era that this â€Å"good neighbor† facade of the US became even more pronounced. Intensifying Latin American nationalism in the 1950s threatened US political and economic interests in the continent. The US, needing all the resources and allies it could get in order to challenge the Soviet Union in the global contest known as the Cold War, looked for an excuse to intervene in Latin America. Thus, American policymakers associated nationalism and Communism (O’Brien 181). This association between nationalism and Communism on the part of American lawmakers is valid to a certain extent. Prevailing economic conditions during and immediately after World War II led to the emergence of leftist politics and labor militancy throughout Latin America. In Mexico, Brazil and Argentina, for instance, postwar economic recovery and programs promoting industrialization resulted in the growth of manufacturing workers from about 50 to 60 percent. Increasing urban workforces, in turn, translated to larger and more militant labor movements that called for better working conditions and greater economic benefits. Furthermore, Communist parties in Cuba, Chile and Brazil obtained considerable gains in terms of membership and voter support (O’Brien 182). The aforementioned developments did not sit well with Latin America’s elite, who were fearful that leftist politics and labor militancy would make them lose their firm hold over the continent’s politics and economy. They therefore took advantage of the reemerging anti-Communist militancy of the US, using it as an excuse to roll back political reforms, outlaw Communist parties and crack down on independent unions (O’Brien 182). The American government, meanwhile, rewarded them by bestowing on them the political and economic leadership of their respective countries. A bloody, CIA-engineered coup in 1973 toppled the socialist regime of Chile’s Salvador Allende and ushered into power the pro-US Augusto Pinochet (Menjivar and Rodriguez 35). The US-backed Somoza dynasty ruled Nicaragua from 1937 to 1979, robbing the country blind and brutally suppressing all forms of legitimate political opposition (Leonard 1134). Francois and Jean-Claude Duvalier became the dictators of Haiti from 1957 to 1986, living off generous amounts of political and military aid from the US (Leonard 243). The dictatorship of the Dominican Republic’s Rafael Trujillo lasted from 1930 to 1961, primarily due to his exploitation of US fears of Nazism during the 1930s and Communism during the Cold War (Leonard 244). Although socialism in Latin America declined in the 1990s, certain economic developments in Venezuela led to its resurgence in the country. Venezuela had abundant oil resources, but its oil industry was developed at the expense of equally important non-oil industries. As a result, the value of the Bolivar fuerte was dependent on fluctuating oil prices. Dropping oil prices forced the Venezuelan government to take out foreign loans and to debauch the currency. Inflation ensued, plunging the Venezuelan economy into poverty (Reid 161). Since Chavez was first elected President in 1998, Venezuela’s oil policy had represented â€Å"a dramatic break from the past† (Ellner and Salas 54). This was mainly because he used the country’s oil profits to come up with numerous social programs that were intended to help the most marginalized sectors of Venezuelan society (Ellner and Salas 54). One of Chavez’s first programs was â€Å"Plan Bolivar 2000,† a civilian-military program that included road building, house construction, mass vaccinations, land reform, the lowering of infant mortality rates, the implementation of a free state-subsidized healthcare system and a system of free education up to the tertiary level (Peet and Hartwick 192). By the end of 2001, the aforementioned program led to an increase in primary school enrollment by 1 million students (Peet and Hartwick 193). Chavez preserved his administration by using oil as a means of forging alliances with like-minded leaders. In 1999, he announced that the Venezuelan state-owned petroleum company PDVSA and the Brazilian state-run oil and gas giant Petroleo Brasileiro were reviewing plans of forming a larger joint oil company. The result of these plans would be Petrosur, an enterprise that was situated on the southern cone of Argentina, Brazil and Uruguay. Petrosur was intended to supply oil to countries under preferential financial terms, encourage large-scale infrastructure such as pipelines and refineries and coordinate oil distribution, exploration and processing. The profits of Petrosur would be used to subsidize social programs for education, healthcare and employment (Kozloff 105). Chavez’s populist reforms earned him a second term in 2000 and a third in 2006. But his manner of using Venezuela’s oil reserves did not sit well with Washington and the Venezuelan elite. Prior to Chavez’s regime, Venezuela was the second largest supplier of oil to the United States (Noreng 74). In addition, PDVSA was controlled by the Venezuelan elites (Ellner and Salas 122). Thus, it was no longer surprising if these two parties joined forces in order to expel Chavez from power. On April 9, 2002, the CTV (Venezuela’s largest trade union organization), Fedecamaras (Venezuela’s largest business federation) and board members of the PDVSA carried out a general strike against Chavez’s oil policies. Three days later, CIA-backed elements of the Venezuelan armed forces staged a coup against him. The coup succeeded in temporarily ousting Chavez and replacing him with Fedecamaras president Pedro Carmona Estanga. Widespread popular protests, however, forced Estanga to resign from the presidency to make way for Chavez (Trinkunas 206). But the CTV, Fedecamaras and the PDVSA would not allow themselves to be defeated. On December 2, 2002, they called for the resignation of Chavez by staging another general strike. The strike lasted for 63 days – the aforementioned parties were forced to finally call it off due to subsequent detrimental effects on the Venezuelan economy. The strike was said to have devastated the Venezuelan economy by costing the latter about 7. 6% of its GDP (Kohnstamm, Bao, Porup and Schechter 28). Venezuelan politics remained turbulent until Chavez consolidated his power by winning a 2004 referendum. Having obtained tremendous political support and immense oil-generated wealth, he then proceeded to strengthen pan-American socialism. He openly established strong political and economic ties with other Leftist leaders in Bolivia, Argentina, Cuba, Uruguay, Chile and Brazil. Despite being ridiculed by Bush’s officials as â€Å"Castro’s little buddy† (Landau 30), Chavez won about 63% of the vote in Venezuela’s 2006 national elections (Kohnstamm, Bao, Porup and Schechter 28). At present, it is very obvious that majority of the Venezuelan people continue to support Chavez. In February 2009, 54% of Venezuelans (O’Neill n. pag. ) supported an amendment that would scrap presidential term limits in their country (Llana n. pag. ). Simply put, he would finally be allowed to run for the presidency in 2012. This development is ironic, considering that they rejected in 2007 a constitutional referendum which included the said issue. Moreover, Chavez’s regime was recently criticized for its failure to address acute urban problems such as transport, crime and waste disposal (O’Neill n. pag. ). But the very existence of Chavez’s administration showed Latin Americans that it is possible for them to freely elect their own representatives, as well as choose the form of government which they deem appropriate (O’Neill n. pag. ). His open defiance of Washington’s dictates proved that a Third World nation, with sheer political will and unity of the part of its citizenry, can actually assert itself to the powerful nation on earth. Through Chavez, Venezuela showed that democracy is not measured in terms of how long a leader stays in power. Rather, it is whether or not this head was in fact chosen by the people and would truly serve their interests.

Customer Service Organisational Effectiveness: Dunnes

Customer Service Organisational Effectiveness: Dunnes [i] Background Dunnes Stores has 152 stores throughout Ireland, Northern Ireland, Scotland, UK and Spain it has been established by Ben Dunne. It is Irelands largest and leading retailer providing a unique offering of fashion, food and homewares in one location. The biggest competitors against Dunnes in Shannon are: Lidl Dealz The main domestic competitors in the supermarket business are Tesco, SuperValu, Lidl and Aldi. In clothing, their rivals include Penneys, Marks and Spencer and Debenhams. Dunnes sell brands such as Paul Costello, CenteRed, Paul Galvin, Gallery, Savida, Carolyn Donnelly and many more. Their Target Market Dunnes Stores target market is aimed at all categories men, women and children with different price points to suit everyones pocket. By providing; food, beverage, fresh fish seafood, clothing, home furniture and fresh hot deli foods made on site which is located under one roof. Promising the Better Value. Advertisement At Dunnes Stores advertising plays a big part. In store advertisement: Leaflets and brochures on each till Banners with weekly deals and specials Intercom Web: http://www.dunnesstores.com/ which now provides online shopping for clothes and homeware with a home delivery Facebook Media: Radio Clare FM Television [ii] [iii] Premises Dunnes Stores is situated within a Sky Court Shopping centre in Shannon which facilities include: Lifts Parking Disabled Parking Toilets Wheelchair friendly Guidance dogs friendly Product Services Dunnes offers a variety of foods, fresh fish seafood, veg, fruit, dry, processed food, snacks, soft drinks, alcohol wine etc., they have been also awarded the quality of their foods equal to the price. Their various brands are shown below: Our Brands Women Gallery Savida (own brand) Carolyn Donnelly The Edit Paul Costelloe Living Studio Lennon Courtney at Dunnes Stores Joanne Hynes at Dunnes Stores Men Paul Galvin CenteRed Costelloe Living Men New Haven Padraig Harrington Golf Kids Paul Costelloe Living Occasionwear Leigh Tucker Willow Home Carolyn Donnelly Eclectic Paul Costelloe Living Considered by Helen James Francis Brennan the Collection [iv] Employees interaction with customers each other and management. From my experience and observation, the staff has always greeted, thanked and invited their customers to visit again which in my opinion is vital in a busy business place. The staff is the companys image which reflects how the company is being run. In this case their behaviour towards the customer has never failed. The management staff has been always helpful and willing to answer questions or fix minor problems when the customer seemed unhappy. How employer/management present themselves to the customer dress code, personal hygiene. All staff is provided with a uniform to wear on a daily basis which consists of black trousers, black shirt, flat black shoes and a name badge. Their look is satisfying an appropriate uniform with an overall well-groomed appearance. The management and staff overall have a very professional appearance. Potential positive and the potential negative impact on consumers/users and on the business. Positive Negative Advertising Advertisement over the intercom constantly in store. Premises Good wheelchair access, free parking, lifts and on site ATM Product Services Good price for good quality Employees Interaction Satisfying welcoming and friendly Employee Appearance Well-groomed, professional How organisation caters for disability and diversity. Dunnes stores caters for all in general. As mentioned before they have a good facility for disabled people as they have wheelchair access wide aisles, guidance dogs are allowed. No racial, sexual or religious diversity noted. Customer Service Organisational Effectiveness Shannon Springs Hotel ______________________ [v] Background Shannon Springs Hotel Conveniently located just 5 minutes from Shannon International Airport, The Shannon Springs Hotel (formerly known as Shannon Court Hotel) is one of the most popular Shannon Hotels and boasts 54 very spacious, tastefully decorated bedrooms with all the modern amenities to make you feel at home. Famous for their Old Lodge Gastro Pub, friendly atmosphere and excellent efficient service, there is an abundance of local attractions within easy reach of our Shannon Airport Hotel. The biggest competitors against Shannon Springs Hotel in Shannon are: Oak Wood Arms Hotel Park Inn Hotel by Radisson Shannon Airport Their Target Market Shannon Springs Hotel target market is aimed at all categories men, women and children with different price points to suit everyones pocket. By providing; Accommodation, Costa Coffee, The Old Lodge Gastro Pub, Free Wi-Fi, Free parking, Laundry service, Room service, Kid-friendly. Advertisement They have designed a new web page. Shannon Spring Hotel mainly advertises on their home page and Facebook after, renovating, reopening and the change of the ownership becoming the new Shannon Springs Hotel. www.shannonspringshotel.com [vi] à ¢Ã¢â€š ¬Ã‚ ¢Facebook [vii] Premises Shannon Springs Hotel is located 5 minutes away from the Airport it is an ideal base for a great leisure break, situated between the neighbouring historic towns of Ennis and Limerick. They cater their premises to the needs of all people, some rooms and bathrooms are accommodated to suit the needs of people with disabilities for an easy access. The Shannon Springs Hotel Free Wi-Fi Free parking Laundry service Room service Kid-friendly Restaurant Free breakfast Pool Bar Smoke-free Products Services: They provide a service of accommodation for people worldwide and nationwide. They are a *** hotel which has adequate prices to its quality and service. Apart from their accommodation facility they also organise Weddings. [viii] 3. How employees interact with the customer and each other and management. As for this particular part of the portfolio I had to physically speak with their representative which in this case was the Receptionist, the gentleman I have spoken to show a lot of respect for what I was doing and why I asked this sort of particular questions. I felt comfortable and fully understood. He showed a lot of competency and professionalism. In my opinion the people that work there are interacting with their customers to the best of their ability 3. How employer/management present themselves Hygiene/uniform The person I dealt with, in which case was the Receptionist looked on a professional standard, wearing a well-groomed suit. As well as the Receptionist, other staff looked very professional wearing a black shirt with the company logo. Potential positive and potential negative impact on consumers and on the business. In my opinion it was a very pleasant experience where I physically spoke with a person who answered all of my questions on behalf of the company. He reflected a very positive image of the company. Here are some other true examples of happy fulfilled customers. [ix] [x] 5. How the organisation cater for disability and diversity. As I asked specific questions about the hotel itself I also asked about their organisation of Weddings I was told by the receptionist that recently in around December there was same sex marriage taking place in this hotel. Over all I think there is no any sort of sexual, race or disability diversity. This hotel is fully customer, children and disabled people friendly [i] https://www.google.ie/maps/uv?hl=enpb=!1s0x485b41d445ece8c5:0xb0bba4c43059698d!2m19!2m2!1i80!2i80!3m1!2i20!16m13!1b1!2m2!1m1!1e1!2m2!1m1!1e3!2m2!1m1!1e5!2m2!1m1!1e4!3m1!7e115!4s/maps/place/dunnes%2Bstores%2Bshannon/@52.7103129,-8.8777974,3a,75y,220.86h,90t/data%3D*213m4*211e1*213m2*211sAmf7Ddk4lUq5EonMTsOPdQ*212e0*214m2*213m1*211s0x0:0xb0bba4c43059698d!5sdunnes+stores+shannon+-+Google+Searchimagekey=!1e2!2sAmf7Ddk4lUq5EonMTsOPdQsa=Xsqi=2ved=0ahUKEwjKnuqZl8nSAhWLDcAKHUsfAdoQpx8IdzAK [ii] https://www.facebook.com/DunnesStores/ [iii] http://www.dunnesstores.com/ [iv] http://www.dunnesstores.com/award1c/food-wine/fcp-category/home [v] http://www.shannonspringshotel.com/gallery.html [vi] http://www.shannonspringshotel.com/index.html [vii] https://www.facebook.com/ShannonSpringsHotel/ [viii] https://ag.avvio.com/convert/site/Shannon%20Springs%20Hotel/en/results.php?checkin=2017-03-9nights=1currency=EUR_ga=1.173972515.1456376543.1489054532 [ix] https://www.facebook.com/pg/ShannonSpringsHotel/reviews/?ref=page_internal [x] https://www.google.ie/webhp?sourceid=chrome-instantion=1espv=2ie=UTF-8#q=shannon+springs+hotel*lrd=0x485b6a75f392bb6d:0xdc216dcbd415f138,1

The Egyptian Culture Reflected in Worship Essay -- Egypt

The Egyptian Culture Reflected in Worship Much of our knowledge about ancient Egyptian culture is based on elaborate worship rituals related to death and the afterlife. Egyptians were devoted to their gods and to their pharaohs who were gods on earth, as demonstrated by their willingness to build the pyramids for the safe passage of their leaders into the afterlife. Understanding the development of Egyptian society and their theological system requires a basic knowledge of the geography of the area. The Nile River Valley and Nile Delta, circa 4000-5000 BCE, was comprised of about 12,000 square miles of arable land. The villages and towns of ancient Egypt were found up and down the length of the Nile with most of the population living below the First Cataract (located approximately at present day Aswan). The Egyptians were accomplished farmers. They knew the Nile would flood each year and bring new life and abundant grain. The Nile's flooding was predictable and left rich new deposits of silt for new crops, making irrigation easy to plan. A basin irrigation system allowed the flood waters to flow gently into each field, cleansing and renewing the earth each year. The virtual isolation of the Nile Valley allowed Egyptian civilization to develop unthreatened by its neighbors. The Mediterranean Sea lay to the north, vast deserts were found to the east and west, and dense jungle lay to the south. An invader would have to be quite determined to brave the elements that protected the Nile Valley civilization. Since Egyptian civilization was a product, in many ways, of the natural forces that surrounded its people, the people looked to nature to explain the unexplainable. Egyptian gods were depicted as wise, caring, predicta... ...ring the shadow land that was the double of the Nile Delta. No famine or sorrows bothered him in this blessed afterlife. If his heart weighed too heavy, he would be thrown to the animal gods who tear him to shreds. The hieroglyphs left by the priests of ancient Egypt were meant to provide the dead with a guide to the afterlife, to instruct the Ka what it should do in every test as it navigated the after world. Those same hieroglyphs have done much more. They have provided present day scholars with an amazing record of a culture that existed thousands of years ago and some insight into the minds of the people who lived in that culture. Through those ancient writings we have come to know how the ancient Egyptians worshiped, how they viewed their leaders, how they thought they should relate to one another, and how they viewed their role in this life and the next one.

Girls And Boys Playing Sport Together Essay

Girls and boys should not be in co-ed teams due to the injuries, fighting, social issues and the difference in both sexes performance. Another issue is the misunderstandings during physical contact sports, like football, rugby, lacrosse and hockey. Therefore girls and boys should not play sports together because it complicates and presents an unsafe environment. Usually when boys and girls play sports together major injuries occur, especially when the sport has a lot of contact. Studies show that females tend to receive concussions more often when playing sports that allow contact with males. Doctor Fin from Sunny Brook hospital reports â€Å"77% of females who play co-ed sports end up with concussions†. (Linkn17) Between interviewing school sports teams, girls have mentioned a lot that size does matter. Jenny, A rugby player from J.Clarke Richardson explains â€Å"It’s scary when you have a huge 6 foot tall, jacked boy running at you and then tackles you to the ground . It tends to hurt you way more when it’s a boy then when it’s a girl, due to the size and strength difference†. (helan14) When boys and girls start to grow up strength become an issue. Michael health teacher from Donald A Wilson describes why. †The difference between girls and boys strength is, when boys hit puberty they get stronger and girls do not.† (micheal30) Therefore teens and adult girls should be prohibited to play sports together because the injuries that follows with it. Co-ed sport teams can cause social issues, as well as bullying, along with physical issues. Girls are made fun of and called ‘butch’ due to playing on a boys sports team. Alyssa from O’Neil Secondary Explains, â€Å"I feel playing with boys is more of a challenge than it is when playing with just girls, but I’m always made fun of by the boys on my team and the girls at my school.†(Alyssa23) Girls can not be in a change room with boys, due to their different body parts. Coach Jim says, â€Å"Now that these kids are older boys are thinking more sexual even so the girls are not nake d, also they have different body parts so they cannot be using the same change room. This is an issue for gossip, about the girls, or reverse.† (jim43) Sometimes girls are grabbed or touched by boys unexpectedly and freak out, although the boy wasn’t intentionally doing it. Matt from co-ed rugby reveals, â€Å"Onetime I picked up this girl and accidentally put my hand in her shirt and she freaked out, and made a huge scene, I was mad because I wasn’t doing it on  purpose and I only touched her stomach.† (matt12) So With all of this information, it is proven that it has caused social issues , physical issues and bullying that still continues due to co-ed sports teams. Girls and playing with boys causes many misunderstandings and a very big change and the ability to perform well during games. Boys sometimes may be scared to perform as usual with girls due to the most common factor, hurting them. Jack from Dolphins foot ball team says, â€Å"I was running towards this girl who had the ball but, I got scared because I felt I was going to hurt her, so I slowed down and she got away†. (jack19) Misunderstandin gs constantly occur in co-ed sports teams like, when a guy touches a girl, but the boy not realizing what he has done because he is trying to treat the girl like any other player, but the girl is taking it into a sexual situation.†He picked me up, with his hand grabbing my butt. I started kicking him and hit him in the face, I felt extremely violated†. Alexis said from Durham College football team. (Alexis25) Sometimes females back down when a guy 10 times the size of your size approaches you during a contact sport, like football or rugby and hockey, even soccer in some cases.†I had the ball and a guy 30 times the size of me came running towards me and I dropped the ball and ran another direction I got scared I Guess playing with the opposite sexes does have some cons†. Megan from N.D expresses. (Megan18) Co-ed sports have been proven to show a difference and lack in their ability to perform during games. Also the amount of misunderstandings that have lead to fighting is not appropriate and safe environment for boys or girls. Co-ed sports teams should not be permitted due to the consequences along the way. Males and females playing sports together cause a lot of misunderstandings. Boys have a lot of sexual thoughts when they are teens and like to joke around, but when it comes down to playing their sport their intention is not what, females seem to think. Males have shown that the ability to perform well playing with girls isn’t as strong. Women have shown that the size and strength have stopped them from playing their best due to the fear of injuries. Along with these consequences, social issues have become a problem with co-ed teams. The biggest thing proven is the amount of injuries women get, due to strength and size, well playing on co-ed teams. Girls and boys should not be allowed to play in any physical sports teams together, due to the points above. It should be prohibited.

Symphony no.7 in A major. Opus 92, second movement by Ludwig van Beethoven

This four-part symphony by German classical composer Ludwig van Beethoven was completed in 1812 in Teplice when the composer was regaining his health. The symphony is arranged for strings, woodwinds (2 oboes, 2 clarinet), brass (2 bassoons, horns and trumpets), and percussion (timpani) and divided into four movements – Poco Sostenuto – â€Å"Vivace, Allegretto, Presto, and Allegro con brio† (Beethoven).The second movement contrasts sharply from the first, as the second movement’s flow and theme is much more expressive than the first.This expressiveness comes in form of subtle elegance mingled with a hint of sadness, though it still maintains its dance-like rhythm. The second movement acts as the antithesis to the somewhat glorious mood of the first and also in consideration with its tempo. The movement is ‘slow’ compared to the first, though the movement is in Allegreto form; meaning, it is to be played in a lively manner. The transition from the first movement is punctuated by its sad theme, yet the mood is counterbalanced with the Allegreto form.The ostinato in the piece is prevalent in the whole movement, acting as a support for the main theme played in succession by the brass and string sections. As evident in most of Beethoven’s works, there are parts in the movement that the theme starts from a quiet and small accentuation into a strong and sudden emphasis. The dance-like rhythm of the first movement is maintained through the Allegretto tempo while maintaining its tonal change from the first. Work Cited Symphony no. 7, A Major, op. 92, Second Movement. By Ludwig van Beethoven. Cond. Carlos Kleiber. Perf. Vienna Symphony Orchestra. Vienna, 200