Revelation Essay - 778 Words

Revelation The opening lines of the poem initiate the main themes; â€Å"Black bull† introduces one of the themes which are gender stereotyping. This suggests the bull is powerful, strong and very angry. Females are then introduced in the poem, â€Å"eggs and milk†. This suggests females are pale, delicate and easily broken. The poet highlights the theme of stereotypes by placing â€Å"black bull† above â€Å"eggs and milk†. This is to effectively state that the black bull is on top of eggs and milk which emphasises on the importance of gender stereotyping. The second theme is introduced which is innocence and experience, â€Å"They call him Bob – as though perhaps you could reduce a monster with the charm of a friendly name†. Tone her is cynical. The bull†¦show more content†¦In the girls eyes the eggs and milk are precious, and she wants to protect them from any harm. â€Å"in case the milk should spill† The precarious position of the milk is highlighted in the small hands of a weak girl, who has been charged with the responsibility of looking after the eggs and milk. She is protecting what is important to her. The poet seems to be suggesting that her experience shows that females are scared of males and have to protect themselves from any harm. Females protect all forms of life, they are caring and sensibleShow MoreRelatedEssay on General Revelations of God1007 Words   |  5 Pagesleading theologians attest that individuals have a limited knowledge of God through general revelation in the natural world. General revelation can provide valid knowledge that there is a God, which aids in the acceptance of special revelation. General revelation is an individuals ability to gain knowledge of God through his presence in the world. The knowledge we are able to gain through general revelation is limited. It doesnt bring salvation and tells very little about Gods character, butRead MoreThe Book of Revelation Essay2606 Words   |  11 PagesThis essay will argue that the eschatology of the Book of Revelation forms an integral part of John’s attempt within the pages of his book to form a literary world in which the forms, figures, and forces of the earthly realm are critiqued and unmasked through the re-focalization of existence from the perspective of heaven. It will attempt to show that, in response to the social, political, religious, and economic circumstances of his readers, the Book of Revelation forms a counter imaginative realityRead MoreExploring Revelation Essay558 Words   |  3 PagesExploring Revelation What is revelation? There are many different uses of the word revelation. It can be the speech act of making something evident, an enlightening or astonishing disclosure or a communication of knowledge to man by a divine or supernatural agency. The last book of the New Testament contains visionary descriptions of heaven and of conflicts between good and evil and of the end of the world. The author of this book tells us his name is John. HoweverRead MoreRevelation by Ruby Turpin Essay873 Words   |  4 PagesRevelation by Ruby Turpin There are three distinctive characteristics that Ruby Turpin showed in the essay Revelation. Ruby was an extremely dominant woman who was judgmental, controlling, and blind to the true reality of life. She was definitely in need of a revelation in order to help her with a change in attitude. I suppose she was never introduced to the saying the first shall be last and the last shall be first. Claud and Ruby Turpin were a couple that had a little of everything. TheyRead MoreEssay on Reading The Book of Revelation1258 Words   |  6 PagesThe Book of Revelation, the final book of the Christian biblical canon, is perhaps one of the most complex and polyvalent biblical texts accessible to modern readers, and has been the source of many differing and divergent interpretations and readings. This is due in large part to the richly detailed language and imagery the author has placed within the book as well as the vast array of content. Both of these features function within the text to produce a book that is extremely difficult to describeRead MoreEssay on Interpreting the Book of Revelations1435 Words   |  6 PagesI. Short Answer 1. In all likelihood, who were the Nicolaitans who are referred to in Revelation 2:15? Nicolaitans who are referred to in Revelation 2:15 most likely is a Gnosticism sect in the first century. 2. What is meant by saying that the general religious climate of Asia Minor in the first century was syncretistic? By saying that the general religious climate of Asia Minor in the first century was syncretistic is meant the people in Asia Minor want to keep many religions. Their approachRead More Book Of Revelations Essay1545 Words   |  7 Pages Book of Revelations When will the end come? It is human nature for humans to ask questions. Many of these questions are without answers and there is no possible way to come up with one. A common question that plagues the human race is â€Å"When will the world end?† For thousands of years, astrologers and psychics have been trying to come up with clues to when it all will end. There is a source, the Bible, which aids humans, specifically Christians, in trying to come up with some answers. Many placesRead MoreEssay about Revelation1744 Words   |  7 Pages quot;Revelation, n. A famous book in which St. John the Divine concealed all that he knew. The revealing is done by the commentators, who know nothing.quot;1 The book of Revelation, the only apocalypse among the twenty-seven books of the New Testament, has always occupied a marginal role within the field of Biblical interpretation. Its bizarre visions of beasts, dragons, plagues, and cataclysms have inspired poets and artists while confounding more traditionally minded scholars for centuriesRead MoreRevelations in the Bible Essay920 Words   |  4 Pages To understand this portion we need to comprehend that Revelation is consider an apocalyptic literature. An apocalyptic intends to show a future anticipated truth about the end time. John wrote Revelation and he intend to reveal the truth that is to come. The truth is overwhelming that Johns words cannot properly convey his vision, therefore John wrote it in symbols and codes. Revelation has a narrative framework that is build on a dualistic understanding of reality. That there are two eras whichRead MoreEssay on Approaches To Interpreting The Book Of Revelation1899 Words   |  8 PagesInterpreting the book of Revelation The book of Revelation is often very hard to understand because of its visions and elaborate symbolism (Mounce, 1992, p. 39). Because of the many visions and symbols that come from the book of Revelation there are several different approaches to interpreting it including the idealist view, the preterist view, the historicist view, and the futurist view. This paper will discuss the four main approaches to interpreting the book of Revelation and the approach that

Being A Transgender In America - Free Essay Example

Sample details Pages: 10 Words: 2929 Downloads: 10 Date added: 2019/08/07 Category Society Essay Level High school Tags: Transgender Essay Did you like this example? Nobody needs or wants to feel like they dont have a place or feel like they are not being thought about. Transgender individuals are much the same as every other person on the planet and have the right to be dealt with similarly to cisgendered individuals, or individuals who distinguish as the sex they were given during childbirth. As thought by Sam Killermann (a comedian and social justice advocate), being transgender means living as an individual from a sexual orientation other than that normal dependent on sex doled out during childbirth. This definition is critical on the grounds that a transgender individual is as yet a man. Don’t waste time! Our writers will create an original "Being A Transgender In America" essay for you Create order Sexual orientation is viewed as a range, and one can fall anyplace on this range. Once more, as indicated by Sam Killermann, being transgender means living as an individual from a sexual orientation other than that normal dependent on sex allocated during childbirth. There are a lot a larger number of sexes than simply the one relegated during childbirth. Because a man is brought into the world with male genitalia does not mean they must be male. There are a wide range of gender characters and impartial restrooms influence something beyond transgender individuals. Individuals who are not transgender additionally experience difficulty with regards to restrooms. For instance, somebody who is sex liquid is depicted to feel like a blend of the two conventional sexual orientations, however may feel more man some days, and more lady different days. (Killermann). It is exceptionally troublesome for individuals who dont go as an explicit sexual orientation to utilize the bathroom out in the open. This isnt an issue exclusively felt by transgendered individuals. LGBTQ individuals have confronted unfairness and separation and have been battling for their rights for quite a long time to defeat partiality against them which they have at last gotten in 2015. LGBTQ indivudals had remained to a great extent quiet and concealed in American culture until World War II finished. A large number of them shrouded their bizarre sexual introduction from the general public out of disgrace and dread. Homosexuals who lived in urban areas regularly framed close informal organizations with different homosexuals while remaining a shrouded subculture. Amid the 1950s, LGBTQ Americans earned numerous opportunities they had not recently gotten. Their essence turned out to be all the more free-streaming yet at the same time not broadly acknowledged. Amidst 1950s, victimization the LGBTQ community began to extend, they have been kicked out of their occupations due to their sexual introduction. Also, the homosexual way of life was considered as a danger to Amer ican security during the 1960s as gay and lesbian were being bugged or struck around then. Notwithstanding, it was the defining moment for the LGBTQ people group in 1969 when the Stonewall riots broke out. One thing the gay rights development encouraged the world is the significance of being noticeable.Charles M. Blow. The LGBTQ individual groups have rights to live regularly the same amount of as individuals who are not in the LGBTQ group. Most homosexual people are loathed and treated contrastingly as a result of their sexuality. There will never be a comprehension of for what reason a few people to be so disgusting and homophobic. There is a lot of history of LGBTQ brutality, and everything had begun back similarly as the 1930s amid the Holocaust. For some years, LGBTQ individuals have been separated in light of their sexual introduction. There are guardians who encourage their kids to look down on homosexuality and that it is seen as unnatural. Be that as it may, that was previously, now the new age is as yet developing so they settle on their own choices: The current study examined demographics, sexual orientation, gender characteristics, and gender minority stress and their association to excessive alcohol, cannabis, and illicit (non cannabis) drug use among 1210 transgender adults living in the United States (Gonzalez). This age is more receptive and all the more tolerating to new thoughts. LGBTQ individuals ought to have the capacity to live with indistinguishable equivalent rights from everybody in America since this is the nation considered. What is it exactly that characterizes our sex? Is it the way that we were brought into the world with certain private parts? Or then again that our folks dressed us in the colors blue or pink to define our macuality and feminity? Is our sex characterized by the toys we played with as kids and the interests we had as youthful grown-ups? While a large portion of us distinguish as the sexual orientation we were conceived as, more than one million individuals in the only us confess to being transgender. Transgender is an umbrella term that alludes to those with personalities that traverse. We hold these certainties to act naturally obvious, that all men are made equivalent, that they are supplied by their creator with certain unalienable rights, that among these are Life, Liberty and the quest for Happiness. The Constitution was composed on July 4, 1776 and here we are presently, in 2018, and people are still out in the world not being able to be themselves in their workplaces, or getting fired because they had to lie on their applications. And let us not forget how our current President attempted to try and ban transgender individuals from joining the military. Individuals in America ought to have the capacity to seek after satisfaction and inside this correct they ought to have the capacity to pick what they need to do, regardless of whether it be with their life, body and whatever else they are in control of. Whatever individuals do with what they have is no business of any other individuals except if it encroaches upon another Americans Constitutional rights straig htforwardly. That being said, if ladies wed ladies, men wed men or if a man or lady does not feel like they should be the sex they were brought into the world with, at that point who is any other person to state what they may or may not be able to with their life? Every individual is qualified for their own conviction, however people ought not enable it to influence how they function or carry on with their regular day to day existence. Americans are frequently observed as a reference point of opportunity yet are the general population really free? The natives of America are qualified for their rights, for example, the right to speak freely and opportunity of decision however with regards to their sexuality or sex character, their opportunities are restricted whether by law or by a mans sentiment. Despite the fact that there are rights that are law, it doesnt mean the general population would comply with the laws in like manner. Segregation and provocation against transgender and individuals of an alternate sexuality is regular among individuals younger than twenty-five. Studies demonstrates that around forty-nine percent of transgender individuals younger than twenty-five have endeavored suicide since they were bugged. In addition, to the fact that students have blended sentiments there are guardians who restrict enabling transgender understudies to pick their restroom and game group to join. Guardians stress that there could be sure criminal action if transgenders were permitted to pick which restroom to utilize, however the law mirrors the cutting edge times and calls for change. Stresses over having transgenders pick their own restrooms or locker room is keeping them from having the suspicion that all is well and good and significance that they should feel inside their schools. A declaration from a teen transgender kid from Manteca, California demonstrates that all he needs is to not be discouraged from similar alternatives that typical secondary school young men at his school get, I simply need to be dealt with equivalent to the various young men my school compels me to take a rec center class with all young ladies disregards me feeling secluded (Yan). Although there are stresses of enabling tr ansgenders to pick their restrooms; transgender are nationals of America and merit similar chances, for example, picking which sport group to partake in or which restroom and/or locker space to use, as different subjects. They are being estranged and all they need is to have the capacity to have similar options, for example, bathroom rights, accessible to them. To elaborate more on the transgender bathrooms throughout the years, and how societies perspectives of life have changed; our laws have turned out to be more strict. Presently they are attempting to pass the transgender restroom law.Why would this law need to be passed? What individuals will it help? On the off chance that the law passes it isnt going for long, and it wont be something to be thankful for. What do other individuals think about this law? In the event, that individuals truly need the transgender restroom law to pass, quite possibly this will change that. Transgender restrooms are dull and hazardous. What sort of individuals would need the law to pass? What are transgender restrooms? For what reason would individuals require transgender washrooms when there s two as of now? As indicated by Unisex Public Restrooms, transgender is the point at which you have a craving for being the contrary sex. In the event that theyre homosexual they can go into the female s restrooms. A similar thing likewise goes for females, on the off chance that they crave being guys today. They can utilize the male restrooms. It doesnt matter on the off chance that they are dressed like the contrary sex. They should simply have a craving for being the contrary then they can go into that restroom. That is the reason the vast majority need a unisex washroom. How hazardous is it to be in the restroom with inverse sex? How hazardous is it to run in the restroom with the contrary sex? In the face of these steps forward for the transgender community, a political and legal backlash began in earnest in 2015. On November 3, 2015, voters in Houston, Texas voted to repeal a local anti-discrimination ordinance that forbade discrimination based on gender identity after vigorous campaigning warned voters that the law would allow male sexual predators to follow little girls into girls bathrooms to assault them (Archibald). A few people trust that it is sheltered. But, it wouldnt be right to have any young or older lady go into the mens restroom. Needless to say transgendered individuals in America have made numerous extraordinary steps since the 1990s. They have experienced brutality, absence of human services, and the loss of homes, employments (as I mentioned before), family and companions. There have been numerous periods of the battle of being transgender in America throughout the years. The present stage we should be in now is equivalent rights. There are numerous varieties of victimization the transgendered network. In our general public we basically dont care for what we dont get it. It is less demanding to segregate than to attempt and get it. We are altogether made extraordinary and we ought to value our disparities. The change must stop by tending to the perspectives of people in general. There is much support in the unequal privileges of transgendered people groups. Researchers have been reproachful of the therapeutic foundations and states contribution in building and policing of transgender character. These sort s of squeezing issues have possessed the little existing writing. There isnt much data and examining what is being done on transgender in customary zones, family considers look into, for example, their dating conduct and development of private connections in adulthood. There is little research on the issues around being guardians, their youngsters encounters with having transgendered guardians, and connections in the family overall, and connections in work and school. Sports have been separated of society since the start of recorded history. Sports have additionally been isolated in sexual orientations for quite a long time due to the physical and mental uniqueness of the two sexes. Until we can begin to consider the ethical dilemmas of gender testing for intersex and transgender athletes in the same conversation, we will never be able to fully examine the range of ethical liabilities for all women athletes. While the logic commonly used to defend the respective interests of intersex athletes and trans-women athletes is often at loggerheads, the needs and sensitivities of each population are frequently very similar(Wahlert). These individuals take pride in games. In a few families and to networks sports are imbedded in their social framework; it is vital to their characters. Sports are extremely convention based occasional, runs, and even clothing. This has made ceremonies in games simple to go down from age to age. Despite the fact that occasions and society has changed tenets, customs, and moderate people have not. There is one specific case in the realm of golf that shows this point impeccably. Looking back and doing some deep digging, come to find in 2015, around twenty-one transgender individuals had been casualties of deadly viciousness in the Joined States, a bigger number of killings of transgender individuals than some other year on record. More transgender individuals were killed in the initial a half year of that current year than in all of 2014. While it wasnt said no one knows any numerous insights concerning those unfortunate casualties encounters, investigate demonstrates that transgender individuals confront provocation and segregation in various settings for the duration of their lives. People have come to realize that the odds of confronting segregation, badgering and savagery increment exponentially for transgender ladies of shading, who likewise confront bigotry and sexism. For some transgender ladies of color, the danger of brutality is steady, and there are barely any spots they feel safe. Transgender individuals must be upheld in light of the fact that they are people who have numerous gifts that will bolster and look after society. And, when an individual considers themselves male or female, its called sexual orientation personality, so everybody has a sexual orientation character. The vast majority s sex character coordinates their life structures. In any case, the individuals who are transgender feel not the same as their physical appearances. Society today views transgender as a character issue. The word transgender can be utilized by individuals who wear t sense that theyre either one hundred percent male or female. Schools need to recognize transgender identities more. Transgender students all over the America are battling as they endeavor to fit in at their school. As transgender mindfulness is ending up more known to people in general, their issues are winding up increasingly self-evident. Schools should put more exertion into setting rules and changing the school condition so these understudies feel more acknowledged. With more transgender and sexual orientation non conventionalist students coming out, it is winding up progressively essential that schools focus on their issues feeling acknowledged in their classrooms. Some accept, be that as it may, this isnt fundamental and are against supporting transgender adolescents, yet that is disregarding an understudys convictions and personality. In spite of the sentiments against transgender rights in a school put, transgender understudies ought to be perceived as their distinguished sexual orientation as a result of the over the top tormenting t hey confront, to enable keep to down transgender suicide rates, and to make washrooms and locker rooms a more agreeable and safe condition. It is accepted by some that being transgender and reassigning of their sex sustains into a culture of self-ingestion and brokenness. In any case, LGBTQ youngsters are less inclined to be glad than their straight peers. Sexuality can be essentially characterized as a persons ability for sexual emotions. Then again personality, for this situation, sex character is a mans self-origination of being either male or female dependent on his or her relationship with the ladylike of manly sexual orientation jobs. Individuals might be separated and be misled dependent on their view of sexuality and character, particularly on the off chance that they neglect to adjust to the societal standards and desires (Beemyn, 2012). Diverse societies have distinctive perspectives and translations of sexuality and sexual movement. This, along these lines, implies that distinctive social orders have differing standards that are set up in an offer to strengthen the social arrangement of sexuality that is regarded as worthy (Widmer, Treas Newcomb, 1998). Appear and Clark (2006) contends that there are explicit characteristics that individuals credit to individuals of a specific sexual orientation personality. For this situation, the creators contend that much of the time the guys are related to character qualities, for example, forcefulness, apathetic, legitimate, unpleasant, gruff, messy, direct, and dynamic. Among others. Up to this point, the issues and even presence of a transgender network have been to a great extent out of the general population eye. But, how improved comprehend is this market? One has to work together and have legitimate every day cooperation with the Trans people group, one must put must put time into conveying in a way that is as tolerating as could reasonably be expected. As indicated by transgender lady Caitlyn Jenner on her show I Am Cait, the transgender issue is the place the gay issue was twenty years back. Individuals who fall under the umbrella of Trans have diverse correspondences that they lean toward. So as to comprehend this network we should initially understand the best possible pronouns. Likewise, we should have the capacity to take a gander at the diverse parts of the Trans people group, which incorporate genderqueer. This may appear to be new to individuals new to the network, however they are digging in for the long haul so the world must adjust to them.

Essay On City Planners - 1042 Words

Those moving from big cities to smaller cities like College Station could have trouble adjusting to the lifestyle and surrounding environment at first. Since College Station and Bryan cities are mainly the second home to thousands of college students, therefore, city planners did not focus much on the entertainment aspect for the people that live here. The main entertainment that college students would be able to enjoy around here is going to the cinema during the weekends. Unlike small, growing cities like College Station and Bryan, big cities like Austin, Dallas and Houston are often act as magnets that attract many businesses to come to the city. The reason that businesses show up to big cities was because they know for sure that their†¦show more content†¦After observing and collecting the demographic data using U.S. Census, we then compared the data to the city of Austin’s demographic data. By comparing the City of College Station and Bryan to the city of Austin, urban planners would be able to determine whether Dave and Buster’s would be successful if they open a new location here. The reason that Austin was used as the standard measurement was because there is a Dave and Buster’s in Austin that is successfully attract people from a variety range of age. First, we looked at the areas’ population. Based on the U.S. Census collected in 2010, the total population in the city of College Station is 93,857 people and the total population in the city of Bryan is 76,201 people. Compared to Austin, the combined population of both the City of College Station and the City of Bryan is approximately six times the Austin’s population. Based on this factor alone, we could say that the Dave and Buster’s does have the potential of being successful in the areas of College Station and Bryan. However, other factors should be taken in consideration before making any final decision. The second factor that we used is the age groups among the cities. Looking at different age groups in the community is critical because businesses are often provide services to only a certain amount of age groups. For example, it is not appropriate to have an amusement park in a community where theShow MoreRelatedTheory on Urban Planning1389 Words   |  6 PagesI Introduction Urban planning is the difficult and often frustrating business of trying to design cities that are livable and safe. When city neighborhoods decay, civic leaders often turn to urban planners with the hope that they can revitalize and reenergize the area. However, all too often it seems that in making their plans for renewal, urban designers fail to take into account the needs and desires of perhaps the most important people who will be involved in the process: the citizens. This paperRead MoreThe Kind Of Problem A City1571 Words   |  7 Pages The essay asks us to take an in depth comparison of two extracts: Jane Jacobs ‘The Kind of Problem a City’ and Schà ¶n ‘From Technical Rationality to Reflection in Action’. The essay asks to compare and contrast how each author perceive the natures of the problems that planners face. The focus is placed, by Jacobs, heavily on the failings of planners due to problems of a city being seen as problems of disorganised complexity, whereas cities should be seen as problems as of organised complexity. JacobsRead MoreU.s. Military Campaign Planning1650 Words   |  7 PagesThe 2003 invasion of Iraq, Operation IRAQI FREEDOM (OIF) provides an excellent case study to evaluate military campaign planning. OIF demonstrates the complexity of campaign planning, while providing relevant lessons for today’s planners and leaders. OIF was successful in achieving its initial tactical objective of c apturing Baghdad. However, due to a insufficient understating of the operational environment (OE) and a poorly defined problem, OIF’s initial operational approach failed to achieve strategicRead MoreFinancial Planning Essay1041 Words   |  5 Pages|Topic: â€Å"Describe the essential element to be a successful financial planner in Hong Kong and China. Explain the challenges of | |practicing ethical financial planning in Hong Kong and China.† | The financial climate is changing constantly with the changing of numerous influential factors. Financial planning is one of the financial industries which gradually developed from a vague concept to a recognized specialty. HoweverRead MoreThe Approaches Of Various Architects And Urban Planners Towards The City1466 Words   |  6 PagesHumanity has always been dictated by its cities, these congregations of people seemingly organically creating the systems for how we live. However towards the end of the 19th century a new monolith started to plague skylines across the developed world, changing the shape of cities forever. Skyscrapers were indicative of a turning point in western civilisation, what was originally planned to be a great leveller of society, allowing for cheaper land prices in city areas, soon became a vestige of the richRead MoreMilitary Campaign Planning For An Inclusive Iraqi Government1243 Words   |  5 Pagestoday’s planners and leaders. OIF was successful in achieving its tactical objective of capturing Baghdad. However, due to an insufficient understanding of the operational environment (OE) and a poorly defined problem, OIF’s initial operational approach failed to achieve strategic goals. Fortunately, through reassessment and reframing Secretary Gates and General Petraeus revised the operational approach, allowing the military to facilitate the transition to an inclusive Iraqi government. Planners andRead MoreDoes Black Architecture Exist?1653 Words   |  7 Pageswith others. I am doing a study on black architecture because many people believe that there is no such thing because no one hardly ever acknowledge them. I am including one reports/essays and two articles to show my research on the existence of African-American architects and their architecture. The report/essay â€Å"Hampton University Brings Color to Architecture† was written by Shannon Chance and published on the 8th of August in 2007. The article â€Å"Tuskegee University Robert R. Taylor School ofRead MoreKnowledge: Systematic Organization of Facts1393 Words   |  6 Pagesdifferent points of view, that is being able not just to only blindly learn the information but also to make use of it. In this essay I will cover the concepts of knowledge in two areas of knowledge, history and natural sciences, focusing on the question of to what extent the nature of history and science areas of knowledge depend on systematic organisation of facts? The essay aims to analyse how each of the mentioned cases in the concepts of knowledge (knowledge as a systematic organisation of factsRead MoreAnalysis of Bernard Merchands Paris: History of a City1496 Words   |  6 Pagesï » ¿Name Class Professor Bernard Marchand explains the sense of personal challenge that numerous individuals experienced when met with the booming metropolis of Paris. Each inhabitant  of the city, no matter the size, seeks to dominate, master it. This task can be no greater than the task of a historian who seeks to write of its history.The entire  history of Paris  spans over the course of two thousand years. It is  entwined  within the histories of France and Europe. Its story filled with countlessRead MoreThe Portland Development Commission Essay724 Words   |  3 PagesCommission to observe 35 blocks that they expect those city blocks to become a model of urban sustainability. To establish energy goals, city planners calculate how much oxygen would be released and carbon dioxide used in a forest area in the size of 35 city blocks. I like how it demonstrate the plan they are using and how it gets the citizens and government to work together. Although, this source is outdated but I would like to use it in my essay since it states that the neighborhood would cut down

Sirius XM Financial Analysis free essay sample

In the previous project assigned to me, I completed a SWOT analysis of Sirius XM Radio where it was noted that the Sirius XM is firmly at the top of its industry. For the purposes of this project, I went through the financial statements of Sirius XM as well as computed several key financial ratios to indicate Sirius XM’s profitability, growth, performance, and efficiency amongst other things. I then compared these ratios to the industry averages as well as with Sirius XM’s top competitors. After completing this close analysis, I found that although Sirius XM is enjoying incredible growth and a strong place in the market, there are still several flags that an investor should still note. The very first fact that I noticed about Sirius XM’s radios financial statements was its incredibly large revenue. When compared to its competitors, there is essentially no competition, with Sirius XM posting revenues of over $3 billion for each of the past two years. The closest competitor to Sirius in the radio broadcasting market in terms of revenue was Cumulus Media, which had posted revenues just over $1 billion in 2012 and $550 million in 2011. Sirius XM has also shown consistent growth of its revenue since the merger in 2008. Over the past 3 years Sirius XM has seen its revenue grow by 14%, 7%, and 13%, which can is a significant amount due to the fact that Sirius XM’s revenues are in the billions. In addition to the growth in revenue, Sirius XM has seen a consistent growth in net income over the years as well. One issue with these facts that I quickly noticed upon analyzing the financials of Sirius XM is that Sirius XM relies heavily on subscribers to post its revenue. The subscription revenue accounts for over 85% of Sirius XM’s total revenues. As stated in the previous analysis of Sirius XM, it relies heavily on the auto industry for its subscribers, with new cars or leases usually coming with a pre-paid membership to Sirius XM radio. Sirius must give a share of its subscription revenue to certain auto manufacturers, which they book as an expense instead of deducting it from its revenues. This share accounts for roughly 18-20% of its subscription revenues and about 15-16% of its total revenues. Another issue that stuck out to me was the high costs that Sirius XM incurred. Sirius XM has a low retention rate when it comes to subscribers so its sales and  marketing costs (over $200M) , as well as its subscriber acquisitions costs (over $400M) are extremely high due to the fact that it is constantly marketing for new subscribers. This greatly affects the net income of the company. This flaw was not reflected in the 2012 income statement because Sirius XM received a tax benefit of almost $3 billion as a result of previous years of operating losses. This tax benefit greatly skewed some of the financial ratios of Sirius XM because it was a one-time tax benefit that will not happen again, and net income will surely decrease in 2013. Despite these facts, Sirius XM is still a profitable company that shows no signs of being in financial danger. When compared to competitors such as Cumulus Media, and Dial Global Inc., Sirius XM boasts a higher operating (26%) and gross margin percentage (64%), with both percentages consistently growing as well. This shows that although Sirius is posting huge revenues with high costs, it is still able to maintain consistent growth, especially when compared to its competitors. It should however be noted that if one were to take into account the revenue share that Sirius XM records as an expense, the gross margin percentage would decrease by about 6%. Another ratio that I calculated that I found to be equally important was Sirius XM’s debt to equity ratio, which has been significantly dropping. It went from 15.85 in 2010 to 0.61 in 2012, which means that Sirius XM is no longer heavily relying on debt to finance its activities. This is a clear indicator that Sirius XM will have a higher return on assets, which has also been steadily improving over the years, than its competitors. Sirius XM also proves that it can, for the most part, meet its short-term obligations by boasting a current ratio of 0.79. Sirius XM’s current ratio is relatively low because of its strong operating cash flow (over 800M). Just like the debt to equity ratio, this low current ratio can also mean a higher return on assets for Sirius XM. It should however be noted that, when I calculated the quick ratio, I took into account the quick ratio with accounts receivable (0.78) and without accounts receivable (0.32). One glaring issue that I found in the notes to the financial statements of Sirius XM radio is the fact that Liberty Media owns over 50% of Sirius XM radio. Because of this fact, Liberty Media owned all of Sirius XM’s Series B Preferred Stock. In September of 2012, Liberty Media converted over 6 million of these shares into over a billion shares of common stock, which no doubt affected Sirius  XM’s earnings per share as well as price to earnings ratio. It should also be noted that in January 2013, Liberty Media converted the rest of its Series B Preferred Stock into common stock as well, which will further affect earnings per share. Overall, Sirius XM is a profitable company, but I am unsure of how much longer Sirius XM will be able to sustain such profitability simply because of its reliance on the auto industry and new customers. Sirius XM’s low retention rate shows that there is no loyalty among its customers, which to me means that on any given day it can suffer serious losses.