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Dependent / independent

Palliative patients experience to become dependent on care in the end means a radical change that affect both the relationships with self and with others. Patients experienced a change in attitude to being dependent on care during the course of the disease. The attitude changed from the early experience of being independent to being unable to fend for self. It was easier to become addicted to help as patients needed the constant and assistance and this did not vary (Eriksson & Andershed, 2008).

Dependence of care at the end of life experienced by patients as a journey where independence was valued but it would always be moments of acceptance and comfort to the care of others. It was experienced as a constant struggle with an increased dependence on and it became easier with time. The trip was exhausting, to constantly switch back and forth between the difficulty be dependent and moments of time from addiction. The moments of time patients could experience the peace and tranquillity of the demands on themselves and from others. The deadline patients experienced that they could afford to be dependent at the same time feel safe and trust from caregivers who accepted an addiction and gave the help that was needed.

Depending on the means demanded that others would be more accessible which often affected the
daily life through limited spontaneity, less freedom, and limited ability to be alone. Life in your own home could be more difficult, both practically and emotionally (Ref.).

“Life has become much, much more difficult from a practical perspective. It has been a hard blow for me, I think that I am so dependent upon other people. Well, had to dance to their tune, so to speak” (Eriksson & Andershed, 2008, p. 229).

Several patients felt gratitude to the help and aid they received and reduced degree of dependence on others. Other patients experienced difficulties or delays to get help at home (Conner at el., 2008).

Knowing participation

Patients felt it was important that they were involved and were able to question their care and treatment. Patients felt that they wanted to discuss their situation no longer when it contributed to the quality of life. Good care meant security, participation and confidence of palliative patients (Werkander-Harstäde & Andershed, 2004). Palliative patients experienced a feeling of powerlessness associated with the life was not the same anymore and they did not have the same influence over their lives. Uncertainty over the disease and the prognosis contributed to the sense of powerlessness.

Although patients received information, they felt that they had enough knowledge (Appelin & Berterö, 2004). The disease is constantly changing conditions of the dying patient in daily life. Patients experienced a desire to get care on their own terms, while a sense of dislike having to formulate their needs or requests for help (Seymour et al., 2007). They felt that they wanted to have control over what care was given and it was not easy to avoid care that others considered as necessary (Seymour et al., 2007). Patients felt that it was important that they had to “speak for self”. Being dying meant that they wanted to preserve their integrity, be responsive with respect and be the person they have always been (Eriksson & Andershed, 2008). Patients experienced it as positive to be recognized and valued as an individual (Conner at el., 2008).

To live in the proximity of death can be both secure and insecure

The essential significance of the patients’ experience of palliative care in the home is described as uncertain security and highlights the patient’s entire life. The implication is individual but common for palliative patients is that the home itself is perceived as a safe place (Appelin & Berterö, 2004).

Feel the security / insecurity

Patients experienced a great need for security which stood in antithesis to feeling of insecurity. Insecurity was felt on occasions when patients could not convey or communicate their thoughts to the staff. The skills and continuity of staff was important so as to not let the patients feel insecure. Sense of ownership and trust was also associated with security. Patients felt safe that they could act and participate more in their care (Werkander-Harstäde & Andershed, 2004). Patients felt that the district nurse with their skills and professionalism created a sense of security and saw the patient as a fellow human being (Appelin & Berterö, 2004).

To have hope

An important part of patients’ experience was hope, positive change that meant that they could stay home a little longer. Regaining hope made them more calm and peaceful, and gave them time to reflect on existential matters. They felt more valuable for their relatives when they, for example, could help to pay bills online. This gave them a sense of hope. When they felt hope was also thinking that maybe they could be cured by a miracle, something beyond their control might make them better or stop the progression of the disease. Regaining hope motivated and entertained their will to live, despite an uncertain existence. To appreciate life for what it was right then and find meaning in the moment helped that they felt hope. A strong social support was something that greatly contributed to improved quality of life. For many it was a big bright spot in life to have husband / wife and / or children and grandchildren who could help them. Their autonomy was strengthened when they felt that they could decide if they wanted to receive visits in their home (Melin-Johansson, Ödling, Axelsson & Danielson, 2008).

The hope was also to the future in terms of new medication or treatment. Some patients set goals for one day at a time. Although patients felt unsafe, they had a hope of being able to live as normally as possible. Often patients exhibited feelings of hopelessness and sadness because of their situation and that they could not influence it. All is not as it is usually is though; there were still thoughts and hopes of some kind (Appelin & Berterö, 2004).

“I … well … it feels pleasant and feel quite well here, so I am … satisfied … but I do not want to be a burden if I get worse …… if I get worse I’ll have to go to hospital … I cannot stay at home … it is so … (Appelin & Berterö, 2004, p 69).

If patients had complications of their disease and these decreased as after medical treatment contributed to the positive results came a sense of hope. In this phase, patients experienced a slow recovery from his suffering. Regaining hope was perceived as reassuring and safe, it gave the patients an opportunity to reflect on their existence. Hope could also lead to thoughts that a miracle will happen that they are healthy or the disease stops progression. The feeling of hope motivated patient to live even if the future was uncertain (Melin-Johansson et al., 2008).

Preparing for death

Palliative patients’ awareness and understanding of the disease was mortal made them wanted to talk to his family. Patients experienced important to talk with the whole family on common memories and the meaning of life while yet there was time. Talks over time became more serious and deeper (Appelin & Bertrö, 2004).

A reduced suffering meant that the patient was able to prepare themselves and their families about the imminent death. If the process of the disease was slow, it gave them time to prepare and let go of life (Proot et al., 2004). Being prepared meant that the patient could also reflect on themselves as individuals and talk about their feelings. Patients felt that they took the initiative to talk to family about the funeral. Being prepared is perceived as an awareness of leaving loved ones (Melin-Johanson at el., 2008).

Then I do not think things are so difficult for me at all. It’s much more difficult for those who will be left behind, who have to fix everything for me. It will most surely take a year or more for them to get over this. (Melin-Johansson at el., 2008, p.235).

The relatively slow disease process gave them time to prepare for death and let go of life. This contributed to a sense of security and courage to evaluate life, to allow them to come to understand and get to talk about difficult feelings. They talked with the family about the funeral and how it would be after they died.

Patients also describe the social aspects of dying, they would not cause trouble for their fellow human beings, or that they should feel uncomfortable in the situation. They try to manage their disease, which means that they describe their illness as a personal struggle (McWilliam et al., 2008).  The dying patients experience palliative care in the home as a journey, you live while you were dying and you die while you were living. When the patients accepted that they should die while they live and accept life’s circumstances, they prepare for death. (McWilliam et al., 2008)


Title/Authors/Year and Country Perspective Problems and
Method Results
Title: Patients’ experiences of palliative care in the home

Author: Appelin, G., Berterö, C.
Year: 2004
Country: Sweden

The aim of the study was to analyse experiences of patients upon choosing palliative care at
Qualitative study
was carried out where six patients in palliative care were interviewed on open issues and analysed from Giorgio method.
The main theme was described as “uncertain/safety” with four subthemes: “Safe but unsafe at home “,” a sense of powerlessness “,” change of everyday life “and “Hope and belief in the future”.
Title: The Meaning of Hope in Healthy, Nonreligious Swedes

Benzein, E. Norberg, A., &
Saveman, B-I.

Year: 2001


Patient perspective The purpose was to investigate and highlight illuminate meaning of hope as experienced in patients palliative home healthcare. Storytelling interviews with 11 patients was interpreted by a phenomenological hermeneutic method. The results described a tension between hope for anything (Hoping to become stay alive) and to live hope (reconciliation and satisfaction with life and death).  Patients were told if one hopes to live
as normally as possible thoroughly.
Title: The specialist palliative care nurse: A qualitative Study of the patients’ perspective.

Author: Chapple, A., Ziebland, S., & McPherson, A.
Year: 2006

Patient perspective The aim was to investigate patients’ perception of nurse work, and the role of palliative specialist care. A qualitative, interpretive study with storytelling interviews 41 patients
From the patients’ statement has a number of subthemes plant front: practical help,
talking and listening to people’s feelings, clinical information and advice, communication production and availability and flexibility.
Title: Place of Care in Advanced Cancer: A Qualitative Systematic Literature Review of Patient Preferences.

Authors: Higginson,I.J., & Sen-Gupta, G. J. A.

Year: 2000

Patient per-
The aim was to carry out a systematic literature review of the preferences for place of care and death among advanced cancer patients Eighteen studies were identified from systematic database searches to find out preferences of place of death of palliative care patients The results show that home care is the most common preference, with inpatient hospice care as second preference in advanced illness.
Title: Older people’s views about home as a place of care at the end of life.
Author:  Gott, M., Seymour, J., Bellamy, G. Clark, D., & Ahmedzai, S.
Year: 2004
Patient perspective The aim was to understand patient perspectives on in-home experiences as a place to die. The method was a qualitative study in two phases: first comprised of discussion in groups of 32
participants and second comprised of interviews with 45 patients individually.
Participants in the study identified home as a familiar and pleasant place, where they
felt comforted and loved. They found home was the most ideal place to
Title: Good palliative care: how and where?: the patients’ opinions.

Author: Werkander -Harstäde, C., & Andershed, B

Year: 2004

Patient per-
The aim of study was to describe what patients with cancer in the final stage claim to be good palliative care and where it is conducted. A qualitative method was chosen in which nine patients were interviewed by open questions. The texts were analysed with Grounded Theory. The results are presented into three main themes (and seven subthemes): security, participation
and confidence. These three main themes were patient’s states as best thought care should be carried out.
Title: The patient needs of terminal perspective at home: directing
one’s life; Health and things related to beloved others.
Author: Proot, IM., Abu-Saad, HH, ter Meulen, RH, Gold Steen, M., Spreeuwenberg , C., &

Year: 2004

Patient perspective The aim was to investigate patients’ experiences and health problems, which are
at the last stage, in their own homes.
Qualitative method with open questions, where 13 patients were interviewed in the home system. Patients’ view was described consistently in the themes to: 1) determine the control over their own lives, 2) determine their own health and care and 3) control over things in connection with their relatives.
Title: Health Patient Promotion in palliative care perspective: the patient’s perception of therapeutic
interaction with the palliative nurse in primary care setting.
Author: Richardson, J.
Year: 2002
Patient perspective To identify and describe palliative patients’ summary of factors affecting palliative care, com-
municipal nurses, as increasing feelings of well-being.

Qualitative method, in which 12 patients with incurable cancer disease were interviewed in
their own homes and in order to understand participants’ experiences, a phenomenological approach was used.

Patients were identified to be conditioned to two factors of therapeutic collaboration with
nurse, which increased feelings of well-being. The first the patient was psychological well-being of
allegation was raised by health with the nurse, while the second was about nurse professional collaboration affecting patient’s mental problems.
Title: Hovering between suffering and enduring: The meaning of living with serious chronic illness.
Author: Ohman, M., Söderberg, S., & Lundman, B.

Year: 2003

Patient perspective The aim of research was to clarify importance of people’s experience, which had suffered
a serious disease.
A phenomenological and hermeneutic approach was carried out with discourse analysis of interviews of 10 patients with different serious illnesses and experiences in homes. The results indicated that to live with serious chronic disease means to live a life oscillating between suffering and cure and is accompanied by a change by itself. Three themes were created: experiences of a limited body, that to be alone in diseases and fight for a normal state.
Out-of-hours palliative care: a qualitative study of cancer patients, carers and professionals

Authors: Worth, A, Boyd, K, Kendall, M, Heaney, D, Macleod, Cormie, P, Hockley,Murray, S.

Year: 2006


Patient, Carers and Professionals perspectives To explore the experiences and perceptions of out-of-hours care of patients with advanced cancer, and with their informal and professional carers. Qualitative, community-based study using in-depth interviews, focus groups and telephone interviews The results indicated the various perceptions in three major themes and sub themes: Seeking help out-of-hours, Providing good palliative care and Availability of resources.
Specialist palliative care: patients’ experiences

Authors:SeymourJ, Ingleton C, Payne S, Beddow V.

Year: 2003


Patient’s perspective The aim of this study was to ascertain patients’ reported expectations and experiences of specialist care

Qualitative data analysis was conducted on interview data gathered from 37 patients during three evaluation studies of specialist palliative care services between 1998 and 2000. Use of formative evaluation methodology. Four themes were identified: (1) knowledge and information about services, (2) meeting practical and psychosocial needs, (3) lack of control, and (4) family atmosphere.

How to Write Dissertation Conclusions and Recommendations

Conclusions and Recommendations

Hence, advantages of promoting employee engagement are enormous both for the companies and their employees. Organization that effectively accomplish this goal are likely to see momentous improvements in performance, an increase in earnings and a better opportunity to hire and retain the best employees. However, engaged employees too require a lot of positive support from the managerial leadership and effective HR strategies to fulfill their strategic aspirations in upholding their performance. Hence, it is recommended that organizations must make an effort to encourage employees to carry out maximum effort, utilize utmost aptitude, to make them more productive and innovative for the benefit of the organization.

If a company is willing to make more profits with less spending, together with improvement of services and customer service then they must introduce implementations like trainings, competitions or rewards to keep their employees engaged in their jobs, as recent investigation has proved that these initiatives bring quick and long lasting results for the organization’s overall performance. Employees, in an overall engaged environment, are more expected to feel motivated and work hard to bring the success for their workplace and have a greater conviction that they are making a considerable role in that success. In addition, they will be less expected to search for opportunities in another place. The contributions of employee engagement for companies are uncoutable and are undoubtedly worth investing.


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Analysis and Discussion

The present study revealed that business advantages of having engaged employees are extensive. They can make a substantial role in gaining customer satisfaction, improving product or service quality and brining cost efficiency. It is widely accepted both by educationalists and practitioners that engaged employees are those who possess emotional attachment and cognitive alertness for their work and workplace. (Zinger  2010) Since more than half of the engaged employees prefer to stay with the same organization for long time, it also contribute to employee retention within organization that saves a lot of money that is spent in hiring new workforce. Contrary to this is the not-engaged workforce who is basically “left behind.” They spend the same time at workplace as their engaged coworkers but with no energy or zeal. These employees usually remain discontented at work, and actually cause harm to the company.

Employee engagement affect the way of employees think about their work. Engaged employees trust that their hard work can bring a prominent positive impact on their workplace. Self-belief in their talent, expertises, and professionalism act as an influential interpreter of their performance and productivity.

If an organization is suffering due to disengagement of its employees, then it indicates that the time has arrived where leaders of the organization need to change their own leadership behavior. (Flinchbaugh 2010) Nothing in this world can demand for more engagement and better performance from the employees; however all one can do is, increase the extent to which the employees are engaged in their work. Organizations tend to realize that the difference is not possible merely by developing brand name or bringing latest technology to the organization. But, they also need to motivate their workforce to go the extra mile and show enthusiasm about the prospect of their workplace.

It has been observed that it is vital for leaders of organizations to build an environment that gives opportunity to employees to utilize their full potential. (Gruman, Jamie, Saks and Alan 2011) Business owners have nothing to do with relationship between leaders and rest of employees in an organization. Rather, leaders are supposed to create an environment where employees are always willing to listen and respoond to the organization leaders.

For a given organization, the main reason, or requirement for improvement of human performance, could be because of a lack of information, motivation, physical resources, the composition or procedure, a lack of details, or professional environment within the organization. After determining the main cause, the second task is working on selecting a solution, executing the solution, and then analyze the results. Hence, both human performance improvement and employee engagement have come up as a hot issue for consulting firms and in the popular business press. (Macey and Schneider, 2008) It is linked with the effectiveness of an organization and can perk up human productivity. Nevertheless, employee engagement is a multifaceted topic with numerous related concerns from satisfaction of employees to leadership trust and employee progress. Research by Bakker and Schaufeli  (2008) revealed that employee satisfaction and employee engagement are two factors that are extremely important for organizations in order create positive outcomes for the business. Large number of examples have proved the practical implication of engaged employees in succcess of an organization. (Tartell 2012)

A popular question related to employee engagement is that: ” Does employee engagement plays a vital role in achieving high level business purposes?’ Today, organizations seem to understand the need to encourage employees to put maximum effort, deploy utmost intelligence, and to be more productive and innovative for the benefit of the organization. hence, most of the organizations now understand that engaged employees are highly influential source of competitive advantage. (Katherine, 2009) It was observed that an engaged employee is always ready to put extreme effort into their work in terms of time, intelligence and energy. They possess an aspiration to always perform their best. They perform any given task with liveliness and interest. They try to bring innovative ideas, bring a positive energy to their teams with their own engagement and are less tempted to look for opportunities to work somewhere else. They trust their organization and reflect that conviction in their actions too. Hence, engaged employees contribute to take a business ahead of its opponents.

The debate on crafts and design first started in Britain in the 1880s as an artistic, social, and philosophical movement that developed in reaction to increasing industrialization and its negative effects on standards of product design and production, on the workforce, and on society as a whole. The movement took its direction from writer and philosopher John Ruskin, and from William Morris, a decorative arts designer and manufacturer, and eventual political activist. Both sought to return the dignity and fulfillment in work increasingly denied the individual industrial worker, who merely produced work designed by someone else.

John Ruskin’s mid-nineteenth-century book The Stones of Venice sang the praises of the rough, hand-wrought character of Venetian Gothic architecture; the nobility of the honest, hardworking medieval craftsmen who created it; and as follows, the value of a society where both existed. Ruskin’s book became a guide for William Morris and his followers in the British Arts and Crafts Movement. A&CM practitioners applied Ruskinian philosophies to the production of decorative arts pieces, and, at times, even conjured a vision of an entire society renewed by the revival of handicraft and a return to a pre-industrial, rural lifestyle. (Alan Crawford, 1984)

A&CM craftspeople created decorative arts pieces that they believed to be in the spirit of the medieval craftsman—entirely or partially hand-wrought, often inspired by Gothic or medieval objects and design motifs. In truth, however, A&CM practitioners looked to myriad design sources for inspiration. Objects produced under the auspices of the A&CM often shared design characteristics with those produced by participants in previous, concurrent, and overlapping movements, such as Aestheticism and L’Art Nouveau. In the United States, the A&CM found commonalities with Colonial Revivalism. Those two movements shared nostalgia for past values and lifestyles, as well as a quest to revive and celebrate pre-industrial means of object production, that is “craft” or “handicraft.”

A&CM designers and craftspeople also built on the dictates of the mid-century design reform movement. Mid-nineteenth-century British design reformers had desired to improve the standards of British manufacturing by instituting design guidelines and standards that could be taught to cadres of young designers for industry. Such concerns were not necessarily shared by members of the A&CM. However, A&CM followers did share reformers’ beliefs that even utilitarian objects should be well-designed, with an emphasis on function rather than superfluous surface treatment, and that objects could be designed in such a way as to bring art and beauty into everyday life. (Karen Livingstone and Linda Parry, 2006)

To many followers of the A&CM, the creation of beautiful objects held meaning beyond mere object design. Members of the movement viewed the infusing of beauty into everyday life as a bifurcated path to social reform. AC&M followers believed that engaging in the production of beautiful objects could provide spiritual benefit to the producer, as well as a means of income, if the producer was among the less fortunate. Followers of the A&CM also believed that everyone, including those of modest means, should have the opportunity to own objects as beautiful as those owned by the wealthy. AC&M followers sought to elevate and enrich the lives of those less fortunate, to providing a means of income to them, and to surround them with art and beauty, thereby moving all toward a utopian, egalitarian society.

Such desire for egalitarianism extended to the status of the objects themselves. Leaders of the Arts and Crafts Movement joined design reformers in arguing for a “Unity of Art,” which would break down the hierarchy imposed on the arts in late-Victorian Britain. Under those strictures, all “arts” were ranked according to their perceived artistic and societal value with the fine arts at the top, architecture in the middle, and the decorative arts at the bottom.” (Alan Crawford, 1997, p.6)

The Arts and Crafts Movement and its partner movements of the late nineteenth and early twentieth centuries placed emphasis on the decorative arts object: its design, its method of construction, its status alongside other creative products, and its intrinsic value to both maker and owner (Livingstone and Parry, 2005) But rather than bringing clarity to discussions of such objects, as well as to their production, that emphasis brought a proliferation of terms used to define the objects. Essayists, reporters, even the artists themselves, used the terms “decorative arts,” “applied arts,” and “industrial arts” (Livingstone and Parry, 2005 p.12) interchangeably to describe a broad spectrum of objects: architectural fittings and accessories for the home or the individual, which included ceramics, metalwork, glass, textiles, bookbinding and printing, and more. Such proliferation of terminology extended from the nineteenth century into the 1930s and, as the century progressed, denoted not only one-off items made by hand or machine—what we now consider craft—but mass-produced objects. The defining feature was “usefulness,” not “method of manufacture.” (Karen Lucic, 1958, p.11)

Craft revival (it is cyclic?)Changing understanding of craft Craftsmanship vs. digitally led designing


Current paper is a discussion of crafts verses digitally led designs. How different crafts such as wood work, glass work, metal work, jewelry has been revived with the help of latest designing techniques. The works of renowned craftsman and artists have been discussed. Modern designs are combination of traditional methods as well as latest innovations. Interiors are now decorated with new innovative themes. A mix of traditional and modern arts. Craft has suffered a particularly ignoble fate. Art historians have long left the parameters of craft undefined and have relegated it to a position at the very bottom of the hierarchy of the arts. Craft has been considered the lowest subset of a broad category of decorative arts, all of which have an often-negative association with utility, the serving of food or the clothing of the body—the mundane needs and processes of everyday life. Yet, craft has revived in some way as we still use wood work, glass and metal decoration to decorate our homes though innovations have been introduced to the ancient designs.

Chapter-1 Introduction

Introduction and Background

“Ultimately the computer is a means for combining the skilful hand with the reasoning mind. Our use of computers ought not to be so much for automating tasks as for abstracting craft”. (Malcolm McCullough, 1996)
With the emergence and integration of technology into designing the art of manual designs seems to be vanishing. Right from designing invitation cards, textile designs, book covers, everything is being designed on computer with the help of designing softwares. Current paper is aimed at exploring the status of Craft in the present day. The author will discuss the revival of craft in the changing understanding of craft. A comparison of Craftsmanship and digitally led design will also be made.

Defining Craft

In her essay, “A Centenary Project: Stage One—The Home as Ideological Platform,” in the first of three publications produced by the American Craft Museum in association with its exhibitions, Janet Kardon used a series of criteria to hone the definition of craft. She wrote that function remains “an enduring voice in craft production,” either as its purpose or as a deliberate denial or parody thereof. But in addition, craft objects must possess “aesthetic distinction, cultural significance, intellectual content” and “evidence of innovation.”(Kardon, 1996. p.25 ) And the craftsperson, Kardon (1996) writes, “is generally a technical master who has received formal training through schools, workshops, or apprenticeships.” (p.26 ). Here in her definition we may identify the contemporary elements of craft and amalgamation of craft with digitally led design.

In the collection of essays that comprise Craft in the Machine Age, produced in conjunction with the American Craft Museum’s third exhibition, Janet Kardon and her fellow essayists trace the development of decorative arts—and handicraft—production during the interwar period. They describe the relationship between one-off objects made by hand, sometimes produced in a “studio” setting; handmade objects created as prototypes for industry, which may or may not have ever been serially or mass-produced in an industrial setting; and mass-produced objects.

Aims and Objective

The aim of the current study is to explore the concept of craft and craftsmanship and impact latest technology and design tools. Have the old craft and handicrafts vanished or still existed with modern look and style? How does a combination of traditional and contemporary styles help to create an effective design?

Kardon (1996) clarifies the use of the terms “design” and “industrial art” and explains that much of what has been identified by those terms was actually craft.

Equity used to be calculated through the simplest formula, in which accumulative value of total revenues are to be divided with number of shareholding. On other hand, return on equity is not that much easy to calculate through following discrete formula. There is other couple of factors that has to be deemed vital. Return on equity some time leads towards scattered destination as occasionally, company issues redeemable shares or split it share holding with sanguine ratio. However, return to investors used to rise up in this way without valuable improvement in earnings. Convertible bonds are generically supportive with the philosophy to split ordinary shareholding after predefined time frame. These bonds used to get converted into ordinary shares. There is fundamental principle in order to make following conversion reliable, value of bonds would be equally realized at the time of conversion in ordinary shares. Returns or gain on bonds after conversion would be realized with the prospects of ordinary shares defined rules and regulations.

In the start of 2002, total paid up capital was 2, 8,333, 333; their EPS was equal to 5.4. As far as total subscribed capital is concerned, M&S is having approximately 50M. M&S adopted strategy to buy back floated ordinary shares into stock market. Their prime motive was to pull market hold in their hands, and they want to improve look of their balance sheet. Cost of capital used to remain primary concern of each company. Share pull back techniques also cause improvement in debt gearing ratio, and investor may realize it as opportunity that people still have worthy trust on company via giving company their funds. On other hand, WACC can be reduced in this way, and this is what actually being in practice in M&S. (Michael G. Pierce(2009))

Board of director opted to pull back approximately 10% of its total share holding which equalizes with £1bn. Whether it is M&S or any locally based retail store, it have to make stronger channels to recognize profit pools. EPS of M&S has improved dramatically than previous following years. Earning value of company used to rely on the cash inflows. Cash flow statement of company should be accurate index of financial activities. It is thought mandatory in order to get success sooner. On other hand, we analyzed stock exchange list of M&S values, and it noticed that company achieved worthy milestones in previous years for what it started its journey. Currently share price of M&S is $366.64, which is double digit higher than 2002 specific value. Redeemable share return is mystery, M&S hold authority in its hand to decide whether it should call back issued ordinary shares or it should let it proceed in whatever worthy technique is thought to adopt. Company came out of fantasies, and now started realizing the practical aspects. Company is on declining point of growth phase therefore it has to take some extra steps to revert market forces. Hence this can take company on the way of profit generation.

Return on equity can be improved but couldn’t be expand along same cash flows.

M&S opted in near history to offer bonus shares to its employees of the worthy of £80 million. Company was basically urging to increase stock price of their share value via handing over bonus shares to their employees. Mark and Spencer took bonus disbursement decision with wide heart, and huge amount of money is distributed among employees and contracted retailers for the sake of keeping them happier. Organization actually doesn’t want to engage resource for shorter time frame but it wishes to get involve in longer time operations. Initially company was earning but it was not into the practice of investing. It shows, though company was earning but saving resource to help out its further investment plans. (Stock market investors (2010))

Payout ratio:

Company recorded the highest payout ratio in precedence years; in 2007 it had pay out ratio about 15%. On other hand, company broke psychological boundaries by recording the highest profit. This success was not due to highest salability of M&S but it was due to strong decision making of top management. Yearly forecast was saying other story but company achieved more than of it. Pay out ratio is single entity that normally depends upon availability of cash pools; survival of M&S is on stake because of slip of sales by 1.35% from major business. Following group can give cushion to each other otherwise it would become difficult to remain operative.

M&S indicated the highest growth rate of 16%, net profit margin was 8.88%, and hence payout ratio in 2002 was 44.29%, beta value during that particular year 0.99. While on other hand, government bond rate was inUK8.5% however risk premium was 5.50%. The total market value of M&S was 1.68 times of total revenues. These are worthy discrete values to make understandable company financial health. Company has lucrative ways to fuel up to its resources such as it can boom up its sales volume either via increasing profit margins. In this way, company need to present highly competitive product inside the market place, and it has one more options to sale huge volume, and believe to generate revenues by selling huge volume. There is couple of drawbacks associated along low price strategy as it directly impacts on price sale ratio, which used to decline in reaction of following strategy. Unless the sales/book value ratio increase by an equivalent margin, it is not fundamental law that you get further improvement in recognizing profit pools simultaneously your sales/book increase every time. In case study of M&S, there are expected chances that company may get negative response in the result of announcement of price cuts, investors used to take it as negative signal, and share price may ebb. (Stock market investors (2010))

There are some organizations which have been paying attention in optimizing market share as their most important intent function. The relationship amid amplified market share and marketplace value is an unsubstantiated one, and can be examined using the profit-margin/price-sales ratio scaffold not compulsory above (M&S (2010)). If mounting market share leads to elevated margins, either because of economies of scale lashing downward costs, or enlarged market power pouring out competitors, it will show the way to advanced value. If the amplify in the market share is accompanied by subordinate prices and profit margins, the net consequence on value can be unenthusiastic.( Adamodar (2010)