Cash flow analysis

The cash flow statement is a mandatory part of a company’s financial reports, it records the amounts of cash and cash equivalents entering and leaving the company. The cash flow statement analyzes the cash income and expenditures during a financial period and it has three parts which show the variations in the firm’s cash flows including operational, investment, and financial activities. Advertising We will write a custom essay sample on Cash flow analysis specifically for you for only $16.05 $11/page Learn More It examines the components such as accounts receivable, Inventory, accounts payables and credit terms, and also items that do affect the firm’s income for some time such as purchase of equipment, lumpsum payment of debt, bank refusal to renew or extend loan, reduction of credit by suppliers. There are two ways of analyzing a cash flow: building a cash flow analytical model or one can use concepts such Internal Rate of Return (Clark Maguire, 2006). Operating Activities Cash flow is obtained by making particular changes to the net income by aggregating or deducting difference in incomes, expenses and credit operations obtained from operations taking place during a particular year to the other. This is done because non-cash items are calculated into net income, assets and liabilities e.g. depreciation expenses are not cash in nature and it’s a value subtracted from the net value of the asset, which had earlier on been adjusted. Adjustments in debtors’ accounts on the balance sheet should be shown in the cash flow. However, if the debtors accounts are decreasing, this shows that the debtors are clearing off their debts and the amount is aggregated with the total sales, if there is a decrease then the amount must be deducted from net sales because although the amounts reflect on the accounts receivables as revenue they are not cash. Increase in stock levels implies that the firm has spent mor e money to buy more raw materials, thus the value of the increment in stock should be deducted from total revenues, while a decrease should be added to the total revenues. But if the goods are sold on credit, then an increase in trade receivables should be aggregated with the total revenues then shown on the balance sheet. This process will also be done for tax payables, salaries outstanding and prepaid expenses (Mclaney Atrill, 2008). Investing activities This involves changes in assets and investments, with most of these changes being cash outs due to more investments. There is also cash in when assets are sold for example selling marketable securities or disposal of assets. Financing activities These are changes in debts, loans, or dividends, when capital is raised (for example, through sale of shares) and there is cash in and cash out when dividends are paid or payment of interests to bondholders.Advertising Looking for essay on business economics? Let's see if we can hel p you! Get your first paper with 15% OFF Learn More Benefits of cash flow statement Cash flow statements are vital fiscal statements when appraising a company’s overall monetary stability and when trying to appreciate the impact of a new economic ventures or projects on a company’s investments. â€Å"Investors are concerned in the cash flow because it removes all of the accounting allocations and delivers a clearer picture of the inflows and outflows of money† (Mclaney Atrill, 2009). Cash flow also takes into account some practical considerations such as inflation, which is a vital component in understanding whether the company has enough resources to meet its cash operating needs. The managers, financiers and various stakeholders apply cash flow statements to evaluate the financial stability of a firm. This is through calculation of various components using information from the statement. For example, net profit or loss, changes in inventory, account s payable, accounts receivable and tax payable, through these investors can judge whether a company is financially sound. Cash flow statements are useful in planning and managing of foreseeable financial ventures by alerting managers earlier about any changes expected in the firm’s operations. In addition, a cash flow helps newly established firms to evaluate their cash in-flow and out-flow, therefore avoid any shortage of cash running the firm’s activities, and also to meet the company’s maturing obligation within and also meet its objectives. It preserves the goodwill of the workers and maintains their credit evaluation. It is also vital in cases of when the company is seeking additional funds to expand its operations (Atrill Mclaney, 1994). A cash flow gives a firm an ascertained flow of revenues no matter the external economic environment, although many corporations prefer a balanced and even inflow and outflow. With the cash flow statement, a firm can cal culate a return ratio to ensure that the firm does venture in unforeseeable projects and projects invested in are making good returns. Conclusion A cash flow can be exemplified with a balance scale, for instance when an individual measures items, one differentiate the heavier and the lighter, this kind of flows can be shown in the cash flow statement. The cash flow statement indicates the inflow and outflow transactions, thus assist the investor or the management identify unnecessary expenses, and revenues that are indebted (Atrill Mclaney, 2008).Advertising We will write a custom essay sample on Cash flow analysis specifically for you for only $16.05 $11/page Learn More An example of a cash flow statement: citi group Cash flow statement for the year ended x/xx/xxxx Cash flows from operating activities Profit before tax XX Adjustments Share of profit after tax in associate (XX) Investment income (XX) Finance cost XX Gain on disposal of assets (XX) Depreciation XX Changes in working capital Increase in inventory (XX) Cash generated from operations XX Tax paid (XX) Net cash received from operating activities XX Cash flow from investing activities Investment income XX Proceeds on disposal of plant XX Acquisition of plant (XX) Net cash used in investing activities XX Cash flow from financing activities Proceeds on issue of shares XX Long term loan borrowed XX Net cash received from financial activities XX Net increase in cash and cash equivalents XX Cash and cash equivalents b/f (XX) Cash and cash equivalents c/f XX Reference List Atrill, P Mclaney, E. (1994). Management accounting: an active learning approach. Malden, MA: Wiley-Blackwell. Atrill, P Mclaney, E. (2008). Financial accounting for decision makers. Denver: CO Prentice Hall. Clark, M. Maguire, W. (2006). Business Accounting and Finance in New Zealand. New York: McGraw-Hill. Mcla ney, E, Atrill,P. (2008). Accounting: an introduction. Denver, CO: Prentice Hall. Mclaney, E, Atrill, P (2009). Accounting. Redford, MI: Pearson Education, Limited. This essay on Cash flow analysis was written and submitted by user Emerald Lynx to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Vietnam Draftees essays

Vietnam Draftees essays The Vietnam War was the subject matter of many debates during the 1960s and the 1970s. War advocates and anti-war activists voiced their opinions all throughout the nation about our countrys involvement in Vietnam. People from all walks of life spoke out about the war, from politicians to hippies, making it clear that everyone had their own view on the war, although, not everyone agreed with one another on the decisions and outcomes that were made for our country. Demonstrations and rallies were being held everywhere, from the White House to the streets, either supporting or protesting Americas involvement in the Vietnam War. One of the main causes of debate came from the issue of drafting Americans into the war whether or not they chose to go into battle in Vietnam. People felt strongly about the issue because those who were drafted were forced to leave behind whatever future they had planned for themselves to fight for their country. Activists were against the idea since they felt that American involvement in Vietnam was inadequate in helping end the war and they felt the United States was involved for the wrong reasons. Others felt that it was our duty as Americans to serve in the war. Regardless of what your attitudes were towards the war, many others felt the same way and shared an equal point of view, therefore, those who strongly followed their beliefs were the ones to speak out and educate others about their perspectives. Among those who voiced their opinions were such Americans as Tim OBrien, an army veteran who served in Vietnam, Spiro T. Agnew, the vice president to Richard Nixon, and John F. Kerry, also a Vietnam veteran and the former lieutenant governor of Massachusetts. These men all carry different attitudes towards the subject of drafting and the ethics of complying or evading the draft. Although each activist supported a different position on the subject, good arguments were m...

Research paper Essay Example | Topics and Well Written Essays - 1500 words - 5

Research paper - Essay Example The Willa Cather Literary work is based on telling the truths of a certain period and place. This is the reason why she became an inventor in American fiction. For example, her work vibrates not only with oral language of usual people but also with visual pictures that assist the readers to view the place truly (Robinson, 1983). However, some of her detractors praised her for writing about the common people in a common language. Most themes of her writing in the stories are usually associated with the adventure of moving to another place. In addition, her strong sense of place pervades works is incorporated into the themes of her work. Cather is a modernist writer because of using a unique theme in her writing. She was devoted to her writing and took risks of whatever she did. However, many people did not appreciate the truth in her writing but Cather continued to show the reality of life through her writing. The way she risked in her writing greatly influenced her literature in the world. The rising volume of critical focus to Cather in its own confirms her conspicuous place in American literary history. The growing interest in Cather literary work has revised interest in other artists who were known to Cather or who were significant to her. However, this might seem illogical because Cather privacy has become legendary due to the way she presented herself to the public. Cather usually presented herself through creating her own image shaped by childhood. This gives the reader a sense of personal association with her thus protecting her privacy by sidetracking attention from other parts of her life. Willa Cather was born on 7 December, 1873 in Creek Valley. Her young life left an impression which is memorable and created a foundation for her character stories. Her illustrious work is based on writing essays, short stories, poems and making contribution to journals and

Current Events Article in Business Essay Example | Topics and Well Written Essays - 500 words

Current Events Article in Business - Essay Example After the issue about where uniforms were manufactured was raised, Ralph announced that the uniforms for the next Winter Olympics in 2014 would be manufactured in the United States. This is not the first Olympics that Ralph Lauren has designed and manufactured the U.S. uniforms for the Olympics; Ralph Lauren was onboard back in 2008 and 2010, both times of which the uniforms were also made in China. However, there was not an outcry about the previous occasions where the uniforms have been manufactured overseas. The Democratic majority leader, Senator Harry Reid, commented that â€Å"I think they should take all the uniforms, put them in a big pile and burn them and start all over again† (McDonald 2012). In my personal opinion, I feel that the uniforms should be manufactured in the United States. The reason is that there is so much unemployment right now so it would make sense to give those jobs to Americans because this would help boost the economy. As the New York designer Nanette Lepore said, there are American â€Å"factories just dying for this kind of opportunity† (McDonald 2012). She goes on to state that it wouldn’t cost that much more to make the clothes in the United States. I understand why firms choose to outsource manufacturing work overseas (because the wages are cheaper), but surely on the occasion of the Olympic we should be celebrating the American team by manufacturing the clothes here in America. The problem with too many large corporations is that they try to find the cheapest deal so they can make more profit rather than taking care of the people who will ultimately buy the products that they are making. It’s not like the Chinese Olympic team had their uniforms made overseas; the Chinese team uniforms were made by a high profile Chinese manufacturer in China. If I was an American athlete at the Olympic Games in

Career Services Essay Example | Topics and Well Written Essays - 750 words

Career Services - Essay Example For hopeful employees, it is important to connect to a network through which they can get information about openings especially those that may not be advertised in mainstream media. In addition, volunteering is proposed as an effective way of improving ones chances of getting a job since they get a chance to create a rapport with the organisations and ultimately if there is an opening in the firm, they will likely be considered. While admitting that most graduates would prefer to earn a salary, volunteering is a way for them to work in a field that they are passionate about. This way, they can get these hidden jobs, which according to the writer are not really hidden after all, but just require creativity and sacrifice to get. In my opinion, this is as close to the truth as it gets, people assume that the job market is saturated and even as they leave college, many are already pessimistic about their prospects. Others imagine that the jobs are only available for the lucky few. However as the writer says, luck in the job market has nothing to do with superstition or coincidence, quite on the contrary, luck is directly proportional to how hard one works or the extent to which they expose themselves to opportunities (Thomas). For example, a fresh graduate out of college will likely go online and start looking for positions that best match their paper qualifications. In many cases, one may have undergraduate and even a master’s degree in a field such as business management and they will actually expect to apply for managerial positions on the entry level for which they will generally be qualified to save for perhaps the experience part. However, most of them will be frustrated, as they will keep being passed over for positions. However, every once in a while one runs into a colleague who left college at the same time as they, 4 years after college and they have a good

The Historical Perspective Of Social Work Social Work Essay

The Historical Perspective Of Social Work Social Work Essay The purpose of this essay is to examine the historical and political perspective of social work provision in relation to people with dementia. It will explore how the development of social work practice has transformed these groups, the impact of social exclusion they experienced that lead to discrimination and/or oppression and the benefit of listening to service users views. The primary mission of social work profession is to enhance human well-being and help meet the basic human needs of all people, with particular attention to the needs and empowerment of people who are vulnerable, oppressed and living in poverty (Baker 1999 Pg 55). Social work has an important role to play in coordinating efforts to support people with dementia who may often have negative experiences of mental health services. As a result, it will be a challenge to provide effective social support to these groups in an environment where their views are being seen as significant and where they do not receive services fairly and uniformly (SCIE July 2008). The medical terms dementia has developed since the 19th century and was used to describe people whose mental disabilities were secondary to acquired brain damage, usually degenerative and often associated with old age (Tibbs 2001). Before the 19th century, a person with dementia would probably have been confined to the workhouses. (Marshall et al 2006). During this period, many sufferers were taken away to a  Workhouse Infirmary with medical care on hand and given outdoor relief (Denney 1998). Whereas charities began to emerge during this era however there were no good measures in place to deliver social work services; no criteria to determine who the deserving and undeserving poor were, therefore help provided were viewed as indiscriminate (Howe 2009). As the 1940s progressed, there were new developments and approaches in the treatment of people with mental disorders. Poor houses for destitute elderly people were slowly replaced by old peoples homes (Marshall et al 2006). The period after the Second World War saw the development of the welfare state. There was a national agreement that the state has an obligation to provide full services in order to respond to problems of poverty, mental health, old age etc (Tibbs 2001). The implementation of Beverage report published in 1942 directed at abolition of squalor, want, ignorance, disease and idleness. The National Assistant Act 1948 laid a foundation upon which future social work was built and created departments to meet the needs of different client groups (Tibbs 2001). During the late 20th century, both conservative and New Labour legislation have an impact on Mental Health reformation. The establishment of Social Service Departments introduced in 1970 reviewed in Seebohm reports (1969), enabled Local Authorities to promote welfare services for the elderly which had not already been included within the framework of some other statutory body. (Tibbs 2001). The 1983 Mental Health Act introduced during the conservative regime mark a further move towards legislation to improve matters with statutory requirements and procedures for social workers to be properly trained in order to carry out professional assessments. The Act ensures professionals who work with elderly people with dementia and indeed those who suffer from mental disorder have a basic understanding of the Mental Health Act, even if they do not act as Approved Social Workers (Tibbs 2001). The role of carers have also been crucial in the field of dementia care through the introduction of The Carers Act 1995 2000, which gave statutory recognition and right to carers, and funding through provision of Direct Payment (Marshall et al 2006). The Mental Capacity Act 2005 is also a relevant Act to people with dementia and their carers. It includes the provision of independent Mental Capacity Advocates (IMCA) to protect vulnerable people and dementia sufferers to gain more control over their lives, plan for the future and have their retained abilities recognised. It is important to address the impact of discrimination on these service groups as they suffer disability and as a result are subject to degrading treatment from the relatively powerful groups within the society. (Tibbs 2001). Research shows that the societys fear towards dementia causes them to avoid people with the condition making them feeling isolated and stigmatised (BBC 2010). According to Thompson (2006), discrimination is a process through which a difference is identified, and can be positive or negative. He suggests that negative discrimination also involves making a negative attribution and attaching devalued label to a person. Dementia is one of the major causes of disability in the elderly, affecting personal care, everyday cognitive activities and social behaviour. To be diagnosed as having dementia involves a great deal of stigma, often resulting in disadvantage and loss of life chances by the sufferers. (Kitwood 1997). Although, dementia is strongly associated to elderly but research shows that increase number of people diagnosed with the ill-health are under 65 years of age and are referred to as young onset dementia (SCIE not dated). These service users are likely to experience inequality because society and professionals fail to recognise that dementia exists in this age group and they can continue to integrate within the society (SCIE not dated). They will have different circumstances in life from older people with dementia because they are more likely to be in paid employment, have young children and have financial commitments. They will have to discontinue employment as most services are not able to cope with their condition which means promotion prospect and pension entitlements are lost. (Marshall et al 2006). Feelings of discrimination and oppression may also be a barrier to people asking for support (Downs et al 2008). From experience, some people from black minority ethnic groups (Asian and Black Community) diagnosed with the ill-health would rather keep it in the family than to get help because they see it as being shameful (BBC 2010). Furthermore, accessing services can be complicated because there are no age-specific services available as most of the developed services are for older people with dementia (Tibbs 2001). Lack of access to services could result in extra burden being placed on families when the care needs exceed the ability to provide (Downs et al 2008). Emotional impact is one of the significant factors experienced by dementia sufferers. There is also a prejudice with sufferers because of the association with madness and psychiatric disorder that the label creates. (Brooker 2007). They also experience social isolation due to withdrawal of friends which diminishes their social networks and inability to meet a perceived societal expectation. (Crawford 2004). From experience with elderly, people sometimes hold ageist view against them by the way they talk to them e.g. name calling as sweet old lady. According to the Alzheimer Society publication, ageist societal attitudes compound the experience of elderly people with dementia who already appear to be prejudiced because of their age and intellectual decline. (Crawford 2004). Health professionals often consciously or otherwise oppress elderly with dementia because of their position of authority which could prevent them from making their own choice thereby disempowering them (Crawford 2004). From experience, professionals sometimes in their attitudes assumed elderly people with dementia are incapable of providing valid information or making decision for themselves, by constantly focusing their attention to their carers instead of the service users. They are often seen as being a burden to the state economy resources and are subjected to considerable pity as they are deemed to be out of their mind Crawford (2004). Research shows that it is often assumed that people with dementia are not articulated enough to express their opinion or views on any aspect of their lives because of problems with communication through speech (Brooker 2007). As a result, practitioners inclined to rely on alternative views, usually provided by family carers, rather than their view. However, the needs, experience and perception of the carer might be different from that of the person they are caring. Empowerment and giving voices to people with dementia is a vital part of anti discriminatory/oppressive practice. (Tibbs 2001). The needs for communicating and empowering dementia sufferers by involving them in decision making became major considerations within social works field. It is anticipated that the Mental Capacity Act, 2005 will address some of these issues. Begum (2006, P.3) defined user involvement as participation of users of services in decisions that affect their lives. People with dementia voices can be valued by promoting active participation within care relationship regardless of their age or cognitive impairment rooting out discriminatory practice. (Marthorpe et al 2003). Involving service users in decision making often leads to increased self-esteem and confidence. (Chaston et al, 2004, P.19) quotes that It is good to feel valued and to be somebody, not just anybody Effective service therefore must be provided to change the needs of people with dementia (Cantley 2001). One of the main principles to consider in social work code of practice as stipulated by the General Social Care Council (GSCC) is the right of service users to be treated with dignity and respect in order for them to make informed choices about the services they received. Practitioners must therefore acknowledge who they are, listen to their circumstances; treat them as a unique person with worthy of dignity and respect. It is therefore imperative that during intervention with service users with dementia, health practitioners should go beyond safety to promote their choice, maintain independence, autonomy and their self determination Cantley (2001). It is essential to encourage these service user groups to express their views and preferences in order to build their personal strengths and confidence. Listening to them will provide them the opportunity to express their views on how dementia affects them, what they consider important in their lives, including how services should meet their health and social care needs (Tibbs 2001). People with dementia, either independently or in small groups, should be given the right to participate directly in service planning and development processes (Warren 2007). Practitioners can provide a range of methods and approaches which will enable them to make a choice that will influence future service provisions. They can be engaged to make decision through direct observation and communicating using specific tools or systems (Warren 2007). This will enabled the practitioners to have a better understanding of individual needs particularly, of people diagnosed with dementia that have complex needs and communication impairment. Research shows that these service users groups can still articulate their opinions about their well-being and quality of care even though they are severely cognitively impaired (Mozley et al 1999). For example, Talking Mat is an innovative method of allowing their views to be heard in order to make decision about managing different aspect of their life (SCIE not dated). They can also be involved in activities through collective approach which will provide them the opportunity to be in control by acting collectively to influence services and the broader communities. Such activities are often combined with elements of peer support and empower them through collective involvement (Cantley 2001). It is also important to devise services that will fulfil their needs by obtaining the necessary information from them, which could be by occasionally adjusting services that were designed to meet their needs as perceived by others. Information about their routines, choices, preferences, culture before, during and after they are diagnosed with the ill-health, which is important to their well-being and at their best interest must be documented in their care plan in order to meet their needs and to organise their care support effectively. (Cantley 2001). Organisations such Alzheimer Society and Social Care Institute of Excellence provide support to carers and health professionals to improve the quality of life of people affected with Dementia through web resources, free e-learning programmes etc in order for their voice to be heard (Alzheimers Society). Also, The National Dementia Declaration for England has made a pledge to improve services for service users and carers by ensuring that they have choice and control over the decisions that affect them and live in a supportive environment (Community Care 2010). Overall, it can be concluded that over the years, there have been changes in development of social work provision which has brought about important legislations to tackle the issues of discrimination and oppression on people with dementia. It has been evaluated that public and professional attitudes towards ageing and the ill-health are now changing rapidly. It was also recognised that through good social work practice, involving dementia sufferers in decision making would enhance empowerment; promote their choices and self determination while maintaining independence. This provided me with understanding of how services views are essential in improving social service provisions. It is therefore imperative to encourage further learning within social work provision to ensure good practice is sustained.

Distinct Characterization in William Shakespeare’s Julius Caesar Essay

William Shakespeare’s play Julius Caesar works convincingly for audiences today not only because of its truth historically, but because of its truth of character, historically.   As with the rest of the English bard’s canon, it is the character driven aspect of the writing that continually reminds you of the play’s purpose.   Because the characters are so fantastically dissimilar, in behavior and language, the play comes alive.   In Julius Caesar, two aspects come alive most: the world of aristocracy in the Roman Empire, and most especially the distinct characters themselves that populate this play’s vision of that aristocracy. Primarily the world of Roman aristocrats is presented by the representation of the complete world of governance through three aspects.   They complete the triumvirate behind the triumvirate, so to speak.   Shakespeare creates this world by showing us the rulers at the top (after Caesar’s death), the senators who provide or take away power from the rulers in the new post dictator rule, and the conspirators who provide or take away power from all behind the scenes.   Had Shakespeare shown the Roman aristocracy without these three elements, we would have been left with little understanding of how the empire got to where it did at the time of Julius Caesar. This is his awesome creative power.   The playwright didn’t just give lines to players to tell the history, and he didn’t rely upon narrative choruses.   Instead, he created the world for us by putting the whole picture in front of us; all of the power aspects are there on the stage.   Naturally, behind the instruments of power are found powerful characters, each with distinct qualities that bring the story to life.   I will rely upon one character from each area above to examine just how they are treated – what manages to give them memorable traits and believable motives. William Shakespeare utilized language and behavior to motivate his characters.   Julius Caesar works because of this.   Marcus Antonius is a fine example of this.   Shakespeare provided him with the lines and actions to show him to be a manipulative instrument of power.   He is truly a favorite of audiences.   Antonius is ready to say anything and do anything to keep his place in the world, to preserve his power.   When the conspirators realize their plans to kill Caesar, it is Antonius that encourages the accomplices, and convinces them that he is on their side.   In other words, he is saying that ‘I will preserve your power if you preserve mine.’ This is the meaning behind his words to Brutus and accomplices:   â€Å"Friends am I with you all and love you all, upon this hope, that you shall give me reasons why and wherein Caesar was dangerous† (III.i.219) and then, â€Å"That’s all I seek† (227) when he receives an answer which is not exactly satisfactory at all.   The complete vision of this self serving future ruler of Rome is provided only moments later, when Shakespeare reminds us of the duplicity of Antonius when we see he did not act in accord with his heart, but with his advantage seeking.   â€Å"O, pardon me, thou bleeding piece of earth, that I am meek and gentle with these butchers!† (255). The next example comes from the senators – Cicero specifically.   How does Shakespeare impart a distinct character in him that sets him apart from both the rulers and the conspirators?   This is perhaps one of the most interesting aspects of how Shakespeare can imbue qualities into characters.   It is also one of the most convincing tools he possesses to bring the audience into participation with this history of his.   The senators are important to Julius Caesar because they represent blind and timid bureaucracy.   They are there merely to maintain the status quo and to enter into the political realm without actually entering into politics.   Shakespeare is in this play explaining that power rests either within the current ruler (such as Caesar or one of the triumvirate), or within the conspirators who would oust the ruler, through any means necessary.   Between the two groups are the people who hold very little power themselves.   They are the rank and file ru ling class; in this case the senators. Notice how Cicero does not even have any lines?   How then does he represent so much to the play?   How can we understand the Roman aristocracy so clearly in him, then?   Of him we have no lines, but an awareness.   He is an orator.   He is skilled in rhetoric.   And yet, what does he actually convey through his words?   Nothing.   He is a rhetorical, political blowhard.   Concerning his speech during Caesar’s triumphant parade, consider this dialogue between Cassius and Casca: Cassius: â€Å"Did Cicero say anything?† Casca: â€Å"Ay, he spoke Greek.† Cassius: â€Å"To what effect?† Casca: â€Å"†¦for mine own part, it was Greek to me.† (I.ii.281-284) In other words, it was just words.   The senators are not to be understood.   Therefore they are not a threat to emperor, conspirators or the common man.   They play the part of the aristocracy that simply stands for aristocracy.   By withholding lines from the most loquacious senator, Shakespeare creates a distinct vision of both Cicero and the part of the Roman aristocracy which he serves. The final character that serves great importance to Julius Caesar, of course, would be Brutus.   He comes from the conspirator caste and is such a powerfully rendered character that he has become a virtual stereotypical vision of bloody revenge and betrayal.   When audience think traitor, they inevitably think Brutus.   What is special about him in Shakespeare’s hand?   It is the absolute single mindedness of this villain (or hero as the case may be).   He does not waver as does Antonius.   He does not shrink back like Cicero.   He is Brutus.   His lines and his actions represent someone who is an ideologue.   He has fiercely held ideals and he has fiercely held ways of acting those out.   Nothing will get in his way.   That is the vision of this aspect of Roman aristocracy.   It is the power outside of the powerful.   This line from Brutus sums up this chief trait of his, and compels us to see it this way. â€Å"We at the height are ready to decline. There is a tide in the affairs of men Which, taken at the flood, leads on to fortune; Omitted, all the voyage of their life Is bound in shallows and in miseries. On such a full sea are we now afloat, And we must take the current when it serves, Or lose our ventures. (IV.iii.218–224) These may not be the most well known of Brutus.   However, they make the point clear about how Shakespeare imbues the distinctiveness of character into him.   It is this set of lines that speaks the most about his place as a character and about his place within the world of Roman aristocracy.   We can see just how much power the conspirators wield.   They turn out to be much more powerful than the Senate, and perhaps even more powerful than the rulers, whether Caesar or one of the triumvirate.   It is because, Shakespeare says, that Brutus and his companions can afford to be single minded and focused on their ideals and tasks at hand.   It is what makes the success of the plans visible from the outset. The question then of just how William Shakespeare creates the world of Roman aristocracy and gives each player the distinct character that is so important to Julius Caesar is answered by the same fashion.   The two are irrevocably intertwined.   It is a concurrent twofold plan.   First, Shakespeare creates convincing facets of the historical world; in this case the facets are the different aspects of Roman aristocracy as seen through the rulers, the senators and the conspirators.   Next, and simultaneously, he populates these aspects with their stereotypical, archetypical characters.   Because they fully belong to their separate classes, the very descriptions of them seen through their lines and actions fulfill the historical picture and provide every bit of drama that a contemporary audience needs.