Old Tragedy Versus New Tragedy - 1386 Words

Old Tragedy versus New Tragedy Tragedy is a concept in literature that is defined as a series of bad events that have a negative effect on the characters until a major disaster occurs. Aristotle believes â€Å"the objective of tragedy is in bringing the audience (or the reader) to a certain state, alternately designated as either katharsis or pleasure† (academia.edu, n.d.). One or more characters can be involved in a tragic story. There are usually five stages that go into fully developing the tragedy within a story. The first stage is the exposition which explains how accomplished the person is and how great of life they live. The second stage is the conflict, which is where we find out the problem they are dealing with. The third stage is the crisis, which is where we find out that the conflict has caused a major problem. The fourth stage is the catastrophe, which is when the crisis has caused a major incident to occur such as loss of life. The fifth stage is the recognition, which is where we find out about the lessons that were learned by the other characters in what is right and wrong. A perfect tragedy must be written in a manner that makes it easy for readers to believe, make the readers feel bad for the characters while also being fearful, be very ironic, and show the readers which traits a tragic hero should have. There are two differen t stories that I am going to write about because I want to discuss how two different authors may have different viewsShow MoreRelatedWilliam Shakespeare s Othello - Appearance And Reality1279 Words   |  6 Pagesby Iago as an old black ram (I.i.94) and as a Barbary horse (I.i.122). Deeper on in the play the readers are able to discover the true personality of Othello by noticing the way he interacts with his love, Desdemona. 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Accounting for Business Decisions Helpful Investigating

Question: Discuss about the Accounting for Business Decisions for Helpful Investigating. Answer: Part 1: Executive Summary and Introduction The company's financial statements provide a very important basis for deriving economic information. It serves an essential data which is helpful in investigating the financial performance of a company. This report will be encompassing the concepts related to the financial statement and management decision making of the company listed in the Australian Stock Exchange. The main purpose behind the preparation of this project report is to analyze the financial position and performance of Australian Dairy Farms Group. This analysis will be supportive in numerous ways to the investors as it will identify whether investing in the company will be successful or not. This will also provide a deep insight about the company's strategies and decision making within the industry. Initially, a brief description about Australian Dairy Farms Group has been discussed in the report. Further, in order examine the financial position of Australian Dairy Farms Group; a comprehensive analysis of company's b alance sheet has been done which includes Income Statement, Balance Sheet and Statement of Cash Flow for two years i.e. FY 2014 and FY 2015. The current economic position of the company has been analyzed within food, beverage and tobacco industry. The company has prepared its financial books as per the Corporations Act, 2001, prescribed by the Australian Accounting Standards Board. However, the company observed a downturn in the consecutive FY 2014 and 2015 but progressively it is aiming to improve its performance and also building such schemes which are attractive towards more consumers and investors. In this project report, all the major financial records and items affecting the financial position of the company are briefly discussed which in turn will eventually help to find out the financial viability of the company. About the company Australian Dairy Farms Group is an Australian based company. The company was originally founded as the Australian Dairy farmers Federation (ADFF) in the year 1942. Successively in 1993, Australian Dairy farmers Federation were integrated as a guarantee limited company and hence, its name changed to the Australian Dairy Farmers Group (Australian Dairy Farmers, 2016). The company operates within a dairy farming industry as a producer of fresh milk. Basically, the company functions in the areas of Victoria including Brucknell farms, Brucknell No 3 farm and Ignatios farm (Investsmart, 2016). It was established with a motive to enhance the sustainability and profitability of the farmers in the country. Currently, with the successful implementation of policies, the company is holding six dairy farms along with more than 3000 dairy livestock and water licenses together with plant and equipments so as to operate the farm (Australian Stock Exchange (ASX), 2016). The company has successfully c onverted itself into one of the leading producers of milk producers. The company has established a strong communal influence to the Government, society and industry on the nationwide issues distressing farmers and their prosperity (ASX, 2016). The constitution of Australian Dairy Farms Group is consisting of a National Council, five Policy Advisory Groups, six members of State Dairy Farmer Organization and Board. However, the company is committed to the highest standards regarding the safety of public health (Australian Dairy Farms Group (ADFL), 2016). Part 2: Main Body Three financial statements including the balance sheet, the income statement and the cash flow statement are important to be analyzed because decision regarding the investment and accounting business management of the company can be analyzed with the help of these financial statements. The financial statements of Australian Dairy Farms Groups have been analyzed for the FY 2014 and FY 2015 in order to examine its stability within the dairy industry (Australian Dairy Farms Group, 2015). A. Statement of Financial Position The company's financial statement has been analyzed and the percentage increase or decrease in its financial items from the balance sheet statement of Australian Dairy Farms Groups has been recorded. a) Total current assets The current assets of a company indicate the total value of the assets which can be expected to be easily converted in the form of cash within a year. It is a vital asset for the operation of the company because these assets can be utilized to finance day to day function of the business activities. The purchase of the current assets varies from company to company, depending on the nature of activity within an organization. However, the current assets of the Australian Dairy Farms Group are comprised of cash, inventories (feedstock, silage and hay), debtors and other receivables. Particulars 2014 2015 Change in the Value Percentage increase or decrease Current Assets 794,596 15,810,079 15015483 1889.700301 The current assets of Australian Dairy Farms Group have increased rapidly from FY 2014. A positive change has been recorded in the FY 2015 which was amounted to AUD $ 15,180,079. This boost has been resulted due to increase in its cash and inventories (Wall Street Journal (WSJ), 2016). b) Total non-current assets The non-current assets indicate an investment made by a company for a long period of time and thus, its realization cannot be done within a year. These assets are also known as the long term assets. Australian Dairy Farms Groups includes plant, property, equipment and biological assets as non-current assets (Investsmart, 2016). Particulars 2014 2015 Change in the Value Percentage increase or decrease Non-Current Assets 0 16,876,463 16876463 0 In the FY 2014, Australian Dairy Farms Groups does not hold any non-current assets however, in FY 2015, the company invested AUD $ 16,876,463 to acquire these non-current assets in order to enhance its investment opportunities and future operations. c) Total current liabilities Current liabilities show the company's obligation payable within a year. Australian Dairy Farms Groups' current liabilities are consists of short term borrowings, provisions and trade payables. Particulars 2014 2015 Change in the Value Percentage increase or decrease Current liabilities 311,147 1,191,922 880775 283.0735954 The company's current liabilities has been raised by AUD $ 880775 i.e. 283.07% increase from the last FY 2014. Therefore, current liabilities of the company have not grown as the assets of the company have increased (Investing, 2016). d) Total non-current liabilities Non-current liabilities indicate the financial obligation of a company for more than one accounting year. The non-current liabilities of the company are comprised of long term borrowings. Particulars 2014 2015 Change in the Value Percentage increase or decrease Non-Current Liabilities 0 6,407,942 6407942 0 In the FY 2014, current liabilities of the company were nil but, in FY 2015, the company secured AUD $ 6407942 as its non-current liabilities. Therefore, the non-current liabilities of the company have appeared in the FY 2015. e) Total stockholder's equity Stockholder's equity represented in the balance sheet determines the amount of received capital from the investors in substitute of the stock or shares held with them. Particulars 2014 2015 Change in the Value Percentage increase or decrease Stockholder's Equity 483,449 25,086,678 24603229 5089.105366 The stockholder's equity has tremendously increased over the last FY 2014 with the percentage of 5089.1. In 2014, it was recorded as AUD $ 483,449 and increased to AUD $ 25,086,678 in the FY 2015 (Wall Street Journal, 2016). Comparative Financial Condition of the Company: The financial condition of the company is strong within an industry as it records increase in its total assets, liabilities and shareholder's equity during the FY 2015. The assets of the company are comparatively more than its liabilities in both the financial year, which in turn shows high liquidity position of the company in the market. Whereas, company's long term assets and liabilities has rapidly increased from the last FY 2014 and thus, a stable position of the company has been recorded. Australian Dairy Farms Group has enhanced its business operations in the overall trading of food and beverage products (Investing, 2016). B. Stockholders' Equity The stockholder's equity of Australian Dairy Farms Group is increasing from the last FY 2014. It records a positive change of USD $ 24,603,229 in FY 2015 which leads to the value of AUD $ 25,086,678. The capital composition of the company consists of debt and equity with high equity ratio. It reports 5089.10% increase in the stockholder's equity from the last financial year 2014. The equity shares of the company include issued capital, retained earnings and reserves. However, with less proportion of debt, company is in the better position in the market within industry. Particulars 2014 2015 Change in the Value Percentage increase or decrease Issued Capital 7,866,059 14,830,305 6,964,246 88.53538983 Reserves 197,767 5,056 -192711 -97.44345619 Retained Earnings -7,580,377 -8,396,350 -815973 10.76427993 Equity attributable to stockholders 483,449 6,439,011 5,955,562 1231.890437 Trust unit holders 0 18,647,667 18,647,667 0 Total Equity 483,449 25,086,678 24,603,229 5089.105366 C. Statement of Profit and Loss The statement of profit and loss of the company is used to analyze the profitability and revenue of the firm during a particular period of time. This statement differs from company to company depending on its area of activity. a) Total (operating) revenues The total revenue of the company has increased to AUD $ 2,725,348 in 2015 with a positive increase of AUD $ 2,722,713 from the last FY 2014. This huge increase has been recorded due to arise in the sale of milk and livestock. The rent received by the company has also contributed to the increase in its revenue. However, a net loss of AUD $ 2,051,668 has been observed with the increase in its revenue in the year 2015 (Financial Times, 2016). Particulars 2014 2015 Change in the Value Percentage increase or decrease Total Revenue 2,635 2,725,348 2,722,713 103328.7666 b) Cost of Goods Sold The cost of goods sold of the company is AUD $ 2,015,122 in the FY 2015 which indicates the sale of dairy related products. In the FY 2014, cost of dairy related products sold was nil which in turn shows increase in the cost of goods sold. Particulars 2014 2015 Change in the Value Percentage increase or decrease Cost of Goods Sold 0 2015122 2015122 0 c) Total Expenses (before income tax) The total expenses of the company was AUD $ 426,524 in 2014 and increased by AUD $ 2459954, which leads to the positive value of the total expenses to AUD $ 2,886,478 in 2015. The company continues to maintain the same financial position in the market. However, 576.74% increase in the total expenses of the company has been observed (WSJ, 2016). Particulars 2014 2015 Change in the Value Percentage increase or decrease Total Expenses (Before income Taxes) 426524 2886478 2459954 576.7445677 d) Any non-operating (or extraordinary) gains and losses In the FY 2014, the company is having a loss of $ 426524. Subsequently, a positive change of AUD $ 933183 i.e. 218.78% increase has been recorded in the next year 2015. This has resulted into increase in the company's net operating loss. The employment benefit expenses and finance cost of the company in 2015 was higher than its non- operating income which leads to increase in its non- operating losses (Investing, 2016). Particulars 2014 2015 Change in the Value Percentage increase or decrease Non-Operating Loss 426524 1,359,707 933183 218.7879228 e) Earnings per common share In 2015, the earnings per common share of the company were recorded as 3.02. It has been observed the great change from the last year where the earnings per common share of the company was 0.7. This change leads to 331.42% increase in the company's Earnings per common share (WSJ, 2016). Particulars 2014 2015 Change in the Value Percentage increase or decrease Earnings per common share 0.7 3.02 2.32 331.4285714 Comparative Financial Operation of the Company: The income position of the company is not efficient in its operation as a continuous loss has been recorded in both the financial year 2014 and 2015. However, the company has significantly expanded its revenue with a positive change of AUD $ 2,722,713 in 2015. Australian Dairy Farms Groups has attained a milestone in its operation through increasing and stabilizing its sales during the year. It has raised its business market by growing its sale in milk and livestock. The total expenses of the company have also increased from the last FY 2015 with the increase in its income. In addition, the company's earnings per share have also increased as compared to FY 2014 (ADFL, 2016). D. Statement of Cash Flow The cash flow statement of the company states the generated cash and utilized during the accounting period. It involves the cash generated from the following activities i.e. cash flow from operating activities, investing activities and financing activities (Motlagh, 2013). a) Net cash inflow (outflow) from operating activities The company reports the net cash outflow from its operating activities. In 2014, the company is having a cash inflow from interest received and outflow of AUD $ 150282 in the form of finance cost and payment to employees and suppliers. In the FY 2015, company records an income of AUD $ 2382970 generated from interest received and amount received from the customers. But outflow of the company was higher than its inflow i.e. AUD $ 3151799. This has resulted into cash outflow from the operating activities of the company (ASX, 2015). Particulars 2014 2015 Change in the Value Percentage increase or decrease Net cash outflow from operating activities 147,647 768,829 621,182 420.7210441 b) Net cash inflow (outflow) from financing activities The cash inflow from the financing activities in 2014 was recorded as AUD $ 26,652 and has been increased by AUD $ 27969855 which comes to AUD $ 27,996,507 in the FY 2015. A 104944.67% boost in the value of net cash inflow of the company has observed in these two years. In the FY 2015, the company has generated income from the issued securities, unsecured loans and facility provided by Commonwealth bank of Australia Limited, which results in the rapid increase of the cash generated from the financing activities (Investing, 2016). Particulars 2014 2015 Change in the Value Percentage increase or decrease Net cash inflow from financing activities 26,652 27,996,507 27969855 104944.6758 c) Net cash inflow (outflow) from investing activities The cash outflow of AUD $ 12,392,985 has been recorded in the FY 2015. However, the company's cash flow from investing activities was nil in the previous year i.e. 2014. In 2015, the company has invested its cash through purchase of fixed and biological assets which results into cash outflow. However, it has generated an income of AUD $ 629826 from the sale of long term assets and acquisition of trust. Particulars 2014 2015 Change in the Value Percentage increase or decrease Net cash outflow from investing activities 0 12,392,985 12392985 0 d) Net increase (decrease) in cash during the year The company reports a net decrease in its cash equivalents in the FY 2014 i.e. AUD $ 120,995 during the year and net increase of cash i.e. AUD $ 14,834,693 in the FY 2015. There is 12360.58% increase in the net cash during this year and it records AUD $ 14,871,060 as cash at the end of the FY 2015. Particulars 2014 2015 Change in the Value Percentage increase or decrease Net increase (decrease) in cash during the year -120,995 14,834,693 14955688 12360.5835 Cash Position of the Company: The cash position of the company indicates cash availability in the books of a company. It indicates the financial and liquidity strength of the company in the industry. The cash position of the company is stable with an available balance of AUD $ 14,871,060 in the FY 2015. Cash is continuously increasing in the recent years. However, in 2015 the company has made an investment in fixed assets which helps in generating funds for the future operations of the company. In terms of cash, position of the company is positive during 2015 with the outflow of cash in its operating and investing activity and inflow in the financing activity (Investing, 2016). Part 3: Conclusion Australian Dairy Farms Group is a company based in Australia operates under the Food, Beverage and Tobacco industry. Since its establishment, the company has proved it presence as a successful dairy producing company. The company aims to gradually increase the number of dairy farms in the primary region of Victoria and thus become one of the major milk suppliers in Australia over a period of time. Moreover, the company is continuously focusing on the quality of the products offered to the customers and committed towards the progress of the society as a whole. In the recent years, the company has recorded a significant improvement in its performance through increase in its sale in the FY 2015 as compared to FY 2014. The cash position of the company is also stable in the economy with a positive change in its cash flow during 2015. In order to expand its business, Australian Dairy Farms Group has invested its capital in the long term assets during the year. Therefore, investment made by the investors will support the product development of the company. Hence, with the stable and improved financial performance, Australian Dairy Farm Group is adding value to the development of the industry and country as well. Part 4: Recommendations On the basis of the company's financial position within the industry, here are some recommendations suggested for the improvement in the performance of the company in the near future. The company should concentrate on the research and development program of the dairy products as it will help them in improving the existing process and thus, would help in developing new products under food, beverage and tobacco industry. The growth and success of the company can only be ensured through its quality of products offered to the customers and hence, the program of research and development is essential for the development of the company (The Australian, 2016). The company should also focus on producing alternative dairy products in the market as it will help them in increasing their revenue and thereby profitability of the company will also likely to be increased. This will greatly contribute to the success of the company. It should also capture other area in the international market (The Australian, 2016). The company should achieve its objectives keeping in mind the benefit and welfare of the society and the environment as it helps to create brand value among its competitors within the industry. The company has several investment opportunities in the business. Through unique business strategy, Australian Dairy Farms Group should address its negative trend of generating profit in the market (Financial Time, 2016). The company should allocate its resources in such a way that it maximizes return and thereby minimizes risk in the business operations. The cash available with the company is high which indicates its liquidity in the market, but sometimes large amount of cash is not beneficial for the company as it attracts less investment and thus remains idle for the company without maximizing return (Lemsec, 2015). References ADFL, 2016. Australian Dairy Farms Group. ASX, 2015. Australian Dairy Farms. Australian Stock Exchange. ASX, 2016. Australian Dairy Farms Group. Australian Stock Exchange. Australian Dairy Farmers, 2016. About ADF. [Online] Available at: https://www.australiandairyfarmers.com.au/dairy-farmers-australia [Accessed 5 September 2016]. Australian Dairy Farms Group (ADFL), 2016. Australian Dairy Farms Group Australias ASX listed Dairy Farmer. [Online] Available at: https://www.adfl.com.au/ [Accessed 5 September 2016]. Australian Dairy Farms Group, 2015. Annual Report 2015. Australian Dairy Farms Group. Australian Stock Exchange (ASX), 2016. Australian Dairy Farms Group. Australian Stock Exchange. Financial Time, 2016. Australian Dairy Farms Group. [Online] Available at: https://markets.ft.com/data/equities/tearsheet/forecasts?s=AHF:ASX [Accessed 5 September 2016]. Financial Times, 2016. Australian Dairy Farms Group. [Online] Available at: https://markets.ft.com/data/equities/tearsheet/financials?s=AHF:ASX [Accessed 5 September 2016]. Investing, 2016. Australian Dairy Farms Group (AHF). [Online] Available at: https://au.investing.com/equities/australian-dairy-farms-group-balance-sheet [Accessed 5 September 2016]. Investing, 2016. Australian Dairy Farms Group (AHF). [Online] Available at: https://in.investing.com/equities/australian-dairy-farms-group-financial-summary [Accessed 5 September 2016]. Investing, 2016. Australian Dairy Farms Group (AHF). [Online] Available at: https://au.investing.com/equities/australian-dairy-farms-group-financial-summary [Accessed 5 September 2016]. Investing, 2016. Australian Dairy Farms Group (AHF). [Online] Available at: https://au.investing.com/equities/australian-dairy-farms-group-cash-flow [Accessed 5 September 2016]. Investing, 2016. Australian Dairy Farms Group (AHF). [Online] Available at: https://in.investing.com/equities/australian-dairy-farms-group-cash-flow [Accessed 5 September 2016]. Investsmart, 2016. Australian Dairy Farms Group (AHF). [Online] Available at: https://www.investsmart.com.au/shares/asx-ahf/australian-dairy-farms-group [Accessed 5 September 2016]. Investsmart, 2016. Company Financials - Australian Dairy Farms Group (AHF). [Online] Available at: https://www.investsmart.com.au/shares/asx-ahf/australian-dairy-farms-group/financials [Accessed 5 September 2016]. Lemsec, 2015. Australian Dairy Farms Group. Motlagh, A.J., 2013. Accounting: Cash Flow Statement. IOSR Journal of Business and Management, 7(4), pp.109-16. [Accessed 2016]. The Australian, 2016. Australian Dairy Farm Group claims fast ticket to China. [Online] Available at: https://www.theaustralian.com.au/business/opinion/tim-boreham-criterion/australian-dairy-farm-group-claims-fast-ticket-to-china/news-story/43de2c60dcc3977b2ea0fd7c6480ed24 [Accessed 5 September 2016]. The Australian, 2016. Newcomer Australian Dairy Farms Group looks to milk rising prices. [Online] Available at: https://www.theaustralian.com.au/business/opinion/tim-boreham-criterion/newcomer-australian-dairy-farms-group-looks-to-milk-rising-prices/news-story/10c9becd601553d17e17638477ba6df0 [Accessed 5 September 2016]. Wall Street Journal (WSJ), 2016. Australian Dairy Farms Group. [Online] Available at: https://quotes.wsj.com/AU/XASX/AHF/financials/annual/balance-sheet [Accessed 5 September 2016]. Wall Street Journal, 2016. Australian Dairy Farms Group. [Online] Available at: https://quotes.wsj.com/AU/XASX/AHF/financials/annual/balance-sheet [Accessed 5 September 2016]. WSJ, 2016. Australian Dairy Farms Group. [Online] Available at: https://quotes.wsj.com/AU/XASX/AHF/financials/annual/income-statement [Accessed 5 September 2016]. WSJ, 2016. Australian Dairy Farms Group. [Online] Available at: https://quotes.wsj.com/AU/XASX/AHF/financials [Accessed 2016].

IELTS Discussion Essay Samples - How to Find the Best Resources Online

IELTS Discussion Essay Samples - How to Find the Best Resources OnlineIELTS discussion essay samples have become more widely available on the internet. The most popular and widely used, though, is the Kaplan IELTS test study material. It contains questions you will find in any IELTS discussion course. This is a resource of great value and a helpful one.When looking for an actual test, you can be sure that it will be taken at the same place. The most famous tests, such as those in the United States, come from Pearson. When looking for Kaplan products it is best to find one that comes from a known and established company. This is the most likely one to meet your expectations.The next thing to look for is a test that is easy to complete. Any discussion question that asks you to explain things you don't know does not meet this criterion. You can't expect to have a discussion essay about what you know and have not seen. Anything that requires you to try to solve problems you are not famil iar with can be problematic. The resources you get should also be of high quality.Discussion questions should be of the format of a story. They should be short and simple, ideally just a few lines. Short, two-line sentences are easier to understand than long ones and also tend to be more effective.Make sure that the question is not too difficult for you to answer, even if it means having more free time. If you find that you have a hard time going through it, make sure you get back to it later on. Make sure you pay attention to details such as grammar and spelling. Ask questions that only you can answer to get the best idea about the question.Ask yourself what level of discussion is appropriate for you to participate in the test. Are you new to speaking English? Or do you already speak English well enough to take this test? Answer the question yourself.How many chapters per page should be read out of the available topics on the discussion essay? This is a good way to check your skill s. If you feel that you need to review or just want to brush up, read another chapter, or check out another lesson on the same topic.You can find more IELTS discussion sample resources on the internet. This way you will have more ideas on what to look for. It is always a good idea to read through a few reviews before settling on anything. Doing this will help you avoid the many rip-offs that are out there.

Learn Aptitude Test Practice Tips Using Aptitude Test Research Paper Format PDF

Learn Aptitude Test Practice Tips Using Aptitude Test Research Paper Format PDFYour Aptitude Test Preparation skills can improve if you use the Aptitude Test Research Paper Format PDF format. These test preparation materials are also referred to as test practice papers. The Aptitude Test Research Paper PDF format is a compilation of pre-tested questions that have been previously tried by employers to evaluate job candidates' aptitude. The problems are posted under each section of the test and you are required to find the answers within a given time limit, with help from the quiz maker.These computer-based tests or Aptitude Tests have been designed to be simple enough to pass. On some Aptitude Tests, multiple-choice questions are included. If you feel that the test has an unfair bias against you, you can always opt for a review mode and seek answers to the questions that will show what you really know about Aptitude Tests.The Aptitude Test Research Paper PDF format is the perfect way to study for your exam. It is a lot more user-friendly than the book study guides. The quiz maker keeps the flow of the test simple, even for those students who are new to these exams.In many cases, it is quite natural for students to fall behind when it comes to their test. This is not the case in this format because it uses the 'flip test' approach, which ensures that the tests are not too difficult for students.These tests are used by employers to determine the skill level of applicants. If the job requires more thinking skills or analytical abilities, these are the subjects that need to be covered in the test.The results provided by the quiz maker are not too surprising, as most employers prefer certain methods to assess the ability of employees. In particular, the employer looks at the amount of difficulty and how quickly the worker can get the answer right.Another useful feature of the test is that it allows you to create your own tests, which you can modify according to your needs. If you are planning to take the National Spelling Bee, for example, you can do so using the Aptitude Test Research Paper PDF format, as it would not give you any problems, as long as you follow the instructions well.

The Best College Paper Writing Service Reviews Game

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Looking For College Scholarship Essay Samples?

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What You Have to Know About Government Argumentative Essay Topics and Why

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Whispered Government Argumentative Essay Topics Secrets The argument alone is not sufficient to make sure top-notch grades. The Benefit A persuasive essay provides you with the advantage of digging through a s ituation. The decision of your paper should in itself generate as much debate. If so, the premise is most likely relevant.