Katzenbach v. Morgan Supreme Court Case, Arguments, Impact

In Katzenbach v. Morgan (1966), the United States Supreme Court ruled that Congress had not exceeded its authority when crafting Section 4(e) of the Voting Rights Act of 1965, which extended voting rights to a group of voters who had been turned away at the polls because they could not pass literacy tests. The case hinged on the Supreme Court’s interpretation of the Enforcement Clause of the Fourteenth Amendment. Fast Facts: Katzenbach v. Morgan Case Argued: April 18, 1966Decision Issued: June 13, 1966Petitioner: United States Attorney General Nicholas Katzenbach, New York Board of Elections, et alRespondent: John P. Morgan and Christine Morgan, representing a group of New York voters interested in maintaining literacy testsKey Questions: Did Congress overstep the authority provided to it under Enforcement Clause of the Fourteenth Amendment when it included Section 4(e) in the Voting Rights Act of 1965? Did this legislative act violate the Tenth Amendment?Majority: Justices Warren, Black, Douglas, Clark, Brennan, White, and FortasDissenting: Justices Harland and StewartRuling: Congress properly exercised its authority when legislators enacted Section 4(e) of the Voting Rights Act of 1965, which was aimed at extending Equal Protection to a disenfranchised group of voters. Facts of the Case By the 1960s, New York, like many other states, had begun requiring that residents pass literacy tests before being allowed to vote. New York had a sizable population of Puerto Rican residents and these literacy tests prevented a large portion of them from exercising their right to vote. In 1965, the United States Congress passed the Voting Rights Act in an effort to end discriminatory practices that barred minority groups from voting. Section 4(e) of the Voting Rights Act of 1965 was targeted at the disenfranchisement occurring in New York. It read: â€Å"No person who has successfully completed the sixth primary grade in a public school in, or a private school accredited by, the Commonwealth of Puerto Rico in which the language of instruction was other than English shall be denied the right to vote in any election because of his inability to read or write English.† A group of New York voters who wanted to enforce New Yorks literacy test requirement sued United States Attorney General Nicholas Katzenbach, whose job it was to enforce the Voting Rights Act of 1965. A three-judge district court heard the case. The court decided that Congress overstepped in enacting Section 4(e) of the Voting Rights Act. The district court granted declaratory and injunctive relief from the provision. U.S. Attorney General Katzenbach appealed the finding directly to the U.S. Supreme Court. Constitutional Issues The Tenth Amendment, grants states, powers not delegated to the United States by the Constitution, nor prohibited by it to the States. These powers traditionally included conducting local elections. In this case,  the Court had to determine whether Congress’ decision to legislate Section 4(e) of the Voting Rights Act of 1965 violated the Tenth Amendment. Did Congress infringe on powers granted to the states? Arguments Attorneys representing New York voters argued that individual states have the ability to create and enforce their own voting regulations, as long as those regulations do not violate fundamental rights. Literacy tests were not intended to disenfranchise voters whose first language was not English. Instead, state officials intended to use the tests to encourage English literacy amongst all voters. Congress could not use its legislative powers to override New York State policies. Attorneys representing the interests of the Voting Rights Act of 1965, argued that Congress had used Section 4(e) as a means of removing a barrier to voting for a minority group. Under the Fourteenth Amendment, Congress has the power to make laws that are aimed at protecting fundamental rights like voting. Congress had acted within its authority when it crafted the section of the VRA in question. Majority Opinion Justice William J. Brennan delivered the 7-2 decision which upheld Section 4(e) of the VRA. Congress acted within its powers under Section 5 of the Fourteenth Amendment, also known as the Enforcement Clause. Section 5 gives Congress â€Å"power to enforce, by appropriate legislation, the rest of the Fourteenth Amendment. Justice Brennan determined that Section 5 was a â€Å"positive grant† of legislative power. It enabled Congress to exercise its own discretion in determining what type of legislation is necessary to achieve Fourteenth Amendment protections.   In order to determine whether Congress acted within the confines of the Enforcement Clause, Justice Brennan relied on the â€Å"appropriateness standard, a test the Supreme Court had developed in McCulloch v. Maryland. Under the â€Å"appropriateness standard† Congress could enact legislation in order to enforce the Equal Protection Clause if the legislation was: In pursuit of a legitimate means of ensuring equal protectionPlainly adaptedDoes not violate the spirit of the U.S. Constitution Justice Brennan found that Section 4(e) was adopted in order to ensure an end to discriminatory treatment against a number of Puerto Rican residents. Congress, under the Fourteenth Amendment, had an adequate basis for enacting the legislation and the legislation did not conflict with any other constitutional freedoms. Section 4(e) only ensured voting rights for Puerto Ricans who attended an accredited public or private school up to sixth grade. Justice Brennan noted that Congress could not be found in violation of the third prong of the appropriateness test, simply because its chosen legislation had not extended relief to all Puerto Ricans who could not pass English literacy tests. Justice Brennan wrote: â€Å"A reform measure such as  § 4(e) is not invalid because Congress might have gone further than it did, and did not eliminate all the evil at the same time.† Dissenting Opinion Justice John Marshall Harlan dissented, joined by Justice Potter Stewart. Justice Harlan argued that the Court’s finding had disregarded the importance of the separation of powers. The legislative branch wields the power to make laws while the judiciary exercises judicial review over those laws to determine whether or not they are in line with fundamental rights laid out in the constitution. The Supreme Court’s ruling, Justice Harlan argued, had allowed Congress to act as a member of the judiciary. Congress created Section 4(e) in order to remedy what it viewed as an Equal Protection Clause violation. The Supreme Court had not and did not find New York’s literacy test to be a violation of the Fourteenth Amendment, Justice Harlan wrote. Impact Katzenbach v. Morgan reaffirmed Congress’ power to enforce and extend equal protection guarantees. The case has served as a precedent in limited circumstances where Congress has taken action to remedy a state’s denial of equal protection. Katzenbach v. Morgan was influential in the passage of the 1968 Civil Rights Act. Congress was able to use its enforcement powers to take stronger actions against racial discrimination, including outlawing private housing discrimination. Sources Katzenbach v. Morgan, 384 U.S. 641 (1966).â€Å"Katzenbach v. Morgan - Impact.†Ã‚  Jrank Law Library, https://law.jrank.org/pages/24907/Katzenbach-v-Morgan-Impact.html.â€Å"Section 4 Of The Voting Rights Act.†Ã‚  The United States Department of Justice, 21 Dec. 2017, https://www.justice.gov/crt/section-4-voting-rights-act.

Ict Note - 1971 Words

4/7/2012 Learning Objectives Chapter FOUR S y s t e m U n i t Reference: Shelly Cashman, Discovering Computers 2011, Living In Digital World, International Thompson Publishing, †¢Identify and describes components of system unit. †¢Describes the function of ALU and control unit. †¢Describes the machine cycle. †¢Describes types of RAM, Ports, Connectors of computer system. The System Unit The System Unit What is System Unit? Processor chips The hardware unit that houses a computer’s processor, memory chips, ports, and add-in boards Microprocessor- the smallest type of processor, with all of the processing capabilities of the Control Unit and ALU located on a single chip Processor chips Memory chips Ports†¦show more content†¦MEMORY 4 4/7/2012 Data Representation 1 0 1 0 Data Representation Analog Signal 1 1 1 Digital Signal 0 0 0 Analog – Human speech; it consists of continuous signals that vary in strength and quality. Digital – an electronic signals powered by electricity which only appear in two discrete states: ON(1) or OFF(0) Data Representation IICSA CSA IIIICSA Data Representation CIIDCBE C DCBE CIDCBE 11110000 11110001 11110010 11110011 11110100 11110110 11000001 11000010 11000011 11000100 11000101 01011010 01111111 01111011 00110000 00110001 00110010 00110011 00110100 00110101 01000001 01000010 Extended Binary Coded Decimal Interchange Code (EBCDIC) – used widely on mainframe computers. 01000011 01000100 01000101 00100001 00100010 00100011 The Memory RAM (Random Access Memory) Volatile Memory – TWO When computer power of types is turned off, volatile memory memory losses its content VOLATILE (RAM) †¢Files remain in RAM when the computer is running. †¢Most RAM is volatile. †¢Loses its contents when the power is off. Non Volatile Memory – NON It doesn’t lose its content VOLATILE when power (ROM) is removed from the computer. LOBMYS LOBMYS LOBMYS 0 1 2 3 4 5 A B C D E ! â€Å" # American Standard Code for Information Interchange (ASCII) – the most widely used coding system to represent data. Most personal computers and mid-range servers use ASCII coding scheme. 5 4/7/2012 RAM (RandomShow MoreRelatedSome of My Note for Ict Exam(Spm)1951 Words   |  8 PagesGive/ State/ Indentify/ Name : Give answer in 1 sentence/word. * Explain/ Describe/ Justify : Give answer more than 2 sentences. * Section B: Answer can in point form. 1.0 INFORMATION AND COMUNICATION TECHNOLOGY AND SOCIETY Define ICT. * The technology required for information processing. * The use of electronic computers, communication devices and software applications to convert, store, protect, process, transmit and retrieve information from anywhere, anytime. DescribeRead MoreA Brief Note On Btec Ict Level 32885 Words   |  12 PagesAccording to BTEC ICT level 3, a brick and click organisation is a where a business has a traditional store as well as online store. Brick and click organisations are becoming more popular as online shopping has increased. There are many benefits to for a person to shop online rather than in store, when you are purchasing goods in a store you have to count your total costs and this can be embarrassing if you’re at the counter and realise you do not have enough; e-commerce sites calculate the shoppingRead MoreEssay932 Words   |  4 PagesIt is well understood that ICT stands out as a very important tool of initiating educational reforms in countries all around the world, both developing and developed countries (Kozma Anderson, 2002). Without any doubt, This adoption of ICT in tertiary institutions has been nothing short of dramatic and rapid at the same time. Kathuria (2015), is adamant that ICT sta nds to enhance educational mechanisms in both developed and developing countries. This is despite the fact that there exists a senseRead MoreComputer Aided Learning And Ict Tools Essay1593 Words   |  7 Pageswhich computer aided learning and ICT tools can effectively be implemented in the classroom. 1.0 INTRODUCTION In this chapter the researcher focused on the background of the study, statement of the problem, objectives of the study as well as the researchquestions. The significance and limitations of the study were also highlighted in this chapter. Key terms were also defined in this chapter. The study seeks to find ways in which computer aided learning and ICT tools can effectively be implementedRead MoreImportance Of Information Technology In Teacher Education1566 Words   |  7 Pagesteachers trainees. The introduction of ICTs in the education has profound implications for the whole education process especially in dealing with key issues of access, equity, management, efficiency, pedagogy and quality. In this paper, an attempt was made to discuss the problems, importance and benefits of Information and communication technology in teacher education in India. This paper is prepared using secondary data collected from various source. And found that ICT focuses modification of the roleRead Mo reEssay about ICT Used in Schools1474 Words   |  6 PagesICT Used in Schools Introduction ------------ This is a part of the project that has been assigned to me by my teacher. In this part I have to write a report on the effect of ICT on schools and colleges. I can also find out about the use of ICT in colleges because I go to a college as well and I experience the use of ICT daily. I will be able to find out information to include from many sources. I think finding out about the development of ICT is very interestingRead MoreEmergence of Globalization Phenomenon1521 Words   |  6 Pagescommunication technologies (ICTs) and the possibility of wire and wireless almost everywhere, no spot on earth is apparently left untouched by global communication. The internet is the most remarkable development which grew from a few hundred website in the 90s to several millions at the end of last decade. Easy access to media and cyberspace has eliminated the control of nation-states over information flow across borders and within their own territories. The unprecedented spread of ICTs is not only changingRead MoreIct : Empowering African Women Essay1323 Words   |  6 PagesICTs Empowering African Women to Participate in Business Information Communications Technologies (hereafter referred to as ICTs) have played an invaluable role in empowering women in Africa to enter into the business domain, specifically within the rural, informal business context. However, it is also true that there are many challenges facing African women with regards to the use of ICTs in business enterprises. ICTs are defined by Blurton (1999, pg. 1) as a â€Å"diverse set of technological tools andRead MoreTechnology And The Impact Of Information Technology In Education1268 Words   |  6 Pages Face book, Twitter, computers, smart-phones and tablets are some of the words almost everyone recognizes. The traditional education delivery system has been a classroom setting with a professor giving a lecture and students listening and writing notes. Interaction between the professor and student has been viewed as an essential learning element within this arrangement. However, innovations in educational technology use of platform as delivery mechanisms have challenged this paradigm. Advances inRead MoreApplying Minimum Core - Essay644 Words   |  3 Pagesâ€Å"Coverage of the minimum core is intended to provide a teacher with the minimum level of skills in language, literacy, numeracy and ICT (LLN I) that are essential to teachers who work in the lifelong learning sector.† City and Guilds (2008) Learners’ particular literacy, language, numeracy and ICT needs can be established through initial assessment, talking to learners, observing them completing activities or using simple self assessment tests. â€Å"Recognizing and using a variety of different teaching

The Old Demon Essay Example For Students

The Old Demon Essay The Old Demon In the short story â€Å"The Old Demon† by Pearl S. Buck, Mrs. Wang is a practical person, who takes things at face value, does whatever she thinks must be done, and accepts her fate. Foremost, Mrs. Wang takes things at face value. Seeing things as they truly are, after rescuing a wounded soldier from a fallen plane, she learns from a crowd of Chinese soldiers that he is Japanese. Though fully acknowledging that he is the adversary, Mrs. Wang saves the young man from being stabbed. The Chinese soldiers’ query to her concern for the â€Å"Japanese monkey† results in Mrs. Wang’s compelling response: â€Å"If he is dead, then there is no use in sending him into purgatory all in pieces† (Buck 159). Unlike the others, Mrs. Wang clearly distinguishes him not as just one of the Japanese, but rather as an injured man who needs help. She perceives things as they are, rescuing the young soldier from a painful death. Although he is Japanese, she sees him as she does everyone else, a human being in a time of great need. Additionally, Mrs. Wang does whatever she thinks must be done. For instance, as the silver planes crash headlong into the vast field, the villagers flee, striving to escape the burning catastrophe. Though Little Pig’s wife pleads and implores her to run, Mrs. Wang seats herself against the bank of the dike and gazes at the extraordinary spectacle, replying â€Å"I haven’t run in seventy years, since before my feet were bound† (156). Stubborn, old Mrs. Wang refuses to leave and abandon her place, for she knows that she is slow and will only delay the others from escaping. Placing others before herself, she feels that â€Å"it is her duty† to stay behind (156). Acknowledging what is right, she puts others before herself, in spite of the fatal consequences that it holds. Lastly, Mrs. Wang accepts her fate. Exemplifying acquiescence of her destiny, in the arrival of an army of Japanese soldiers, she understands that if they are not stopped, then they will kill all the villagers. As they march across the plain, the circumstances pose a difficult choice: her death or the death of the villagers. Mrs. Wang soon realizes that there â€Å"is an end to what one could see,† and this is the end for her. Knowing what she must do, she opens the water sluice and unleashes the wicked river, drowning both herself and the Japanese. Mrs. Wang sacrifices her life for the villagers, prepared for life and where it shall take her.

Intercultural Communication Interview

Intercultural communication determines how people from diverse cultural backgrounds co-exist in a diverse society. Cultural beliefs and traditions affect intercultural communication because they dictate how people communicate within a given cultural environment.Advertising We will write a custom essay sample on Intercultural Communication: Interview specifically for you for only $16.05 $11/page Learn More A cultural background under which children grow and develop has considerable influence on beliefs and traditions that they uphold in their adulthood. Migration has created an avenue through which people from diverse cultural backgrounds can interact and share their cultural beliefs and traditions. In this view, this essay examines the cultural experience of an immigrant, Sheik Omar, to the United States. Sheik Omar is an immigrant to the United States and lives in the Atlantic City, New Jersey. Sheik Omar is a 40-year-old man who migrated to the United States when he was 29 years old. This means that Sheik Omar has lived in Atlantic City, New Jersey for a period of 11 years. For 11 years, Sheik Omar has been working as a chef at a tourist resort where people from diverse cultural backgrounds visit. His job has made him gain significant skills that are essential in intercultural communication. To interview Sheik Omar, the writer met him at the tourist resort in Atlantic City and interacted for a period of three hours during the interviewing. From the interview, the writer learned that Sheik Omar is an immigrant from Saudi Arabia where the dominant culture is the Arab culture. Sheik Omar speaks English in New Jersey because it is the official language, but his native language is Arabic. Moreover, Sheik Omar is a Muslim despite the fact that Islamic religion is not dominant in New Jersey. Owing to his Islamic faith, Sheik Omar celebrates Islamic festivities such as fasting (Ramadan) and pilgrimage (Hajj). S. Omar (personal communicat ion, August 19, 2013) asserts that, â€Å"although the dominant religion in New Jersey is Christianity, I will not leave the Islamic faith because I grew up in an Islamic environment.† Hence, the writer learned that Sheik Omar upholds Islamic beliefs and traditions because they shaped him during his childhood. Since Sheik Omar is an immigrant to the United States, he has experienced great challenges in coping with the American culture. When Sheik Omar came to the United States, he had to adjust his language to English for him to communicate effectively with the Americans. In his home country, Omar Sheik used to speak the Arabic language as the official language.Advertising Looking for essay on communication strategies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Additionally, dressing code and social interaction in the United States surprised Sheik Omar. S. Omar (personal communication, August 19, 2013) argues that what is unique a bout American culture is that people dress and interact freely, unlike the Arab culture where men and women have a specific dressing code with gendered interactions. Although Sheik Omar likes the freedom that American culture bestows to people, he confesses that he misses Islamic festivities and cultural events that happen regularly. The experience of Sheik Omar stretched the comfort zone of the writer in terms of intercultural communication. The writer thought that Sheik Omar has adopted American culture since he has lived in the United States for more than a decade. However, the assertions of Sheik Omar have surprised the writer because he still cherishes Islamic beliefs and traditions together with Arabic language despite the fact that he has interacted with Americans for more than a decade. Basing on his experience, it is evident that Sheik Omar upholds the Arabic culture, although he lives in the United States where American culture predominates. In this view, for the study to be valuable, the writer needs to study cultural beliefs and traditions that shape childhood growth and development in relation to intercultural communication. Reference S. Omar. (Personal Communication, August 19, 2013). Atlantic City. This essay on Intercultural Communication: Interview was written and submitted by user Vampiro 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.

5 Examples of Confused Sentences

5 Examples of Confused Sentences 5 Examples of Confused Sentences 5 Examples of Confused Sentences By Mark Nichol When writers neglect to take sufficient care in forming sentences, confusion and error can easily result. The following five sentences illustrate various ways in which the wrong word order or choice of phrasing can obfuscate meaning; discussion and a revision follows each example. 1. Various supervisors have developed their own risk assessment methodologies independently, which are not always directly comparable. A restrictive clause (one that starts with which and provides an additional and optional detail), should immediately follow the word or phrase it refers to (after the intervening comma, that is); do not permit another part of speech, such as the adverb independently, in this example, to separate them: â€Å"Various supervisors have independently developed their own risk assessment methodologies, which are not always directly comparable.† 2. If you’d like to read more about Smith’s beliefs, many more of them are detailed on his website. Many more of Smith’s beliefs are detailed on his website whether you’d like to read more about them or not. The following revision of a false conditional expresses the immutable presence of Smith’s beliefs on his website regardless of your interest in reading about them: â€Å"If you’d like to read more about Smith’s beliefs, visit his website to read many more of them.† 3. However, U.S. regulators go further by specifying that special due diligence is performed. The important distinction that the action must be performed, rather than that it is being performed, is obscured by use of the wrong form of the verb: â€Å"However, U.S. regulators go further by specifying that special due diligence be performed.† 4. Conventional data-management strategies used to factor in only data sources within the enterprise. This sentence states that at a previous time, something occurred. However, the phrase â€Å"used to† could be misunderstood to mean â€Å"employed in order to,† leading to further confusion because the sentence then appears to be incomplete, because there is no object. Alternatively, the reader might read â€Å"used to† to mean â€Å"accustomed to,† with the same result. The sentence will read unambiguously if the verb phrase is altered, as in â€Å"Conventional data-management strategies previously factored in only data sources within the enterprise.† 5. Every rape is not a gender-motivated hate crime. This sentence states that of all the rapes committed, none is a gender-motivated hate crime. The statement is clumsy, but worse, it is not what the writer meant to say. The point that although some or many rapes may be committed with that motivation, others are not. That meaning is conveyed by a simple relocation of the negation: â€Å"Not every rape is a gender-motivated hate crime.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Writing Basics category, check our popular posts, or choose a related post below:Good At, Good In, and Good WithLatin Plural EndingsCapitalizing Titles of People and Groups

Thomas Alva Edison essays

Thomas Alva Edison essays Thomas Alva Edison was born on February 11, 1847 in Milan, Ohio. His father was a shingle maker and his mother was a school teacher. When Edison was seven, he moved to Port Huron, Michigan. Edison attended school there. He tended to ask many questions and this would bother his teachers. The teachers told his mother that he was mentally retarded and could never learn. He would not stay focused and was too active to learn. He only attended three months of formal education and the rest of the time his mother educated him at home. Edison loved to read. His favorite books were science books that involved chemistry information. Since he was young, he liked to do chemistry experiments. When he was 14, Edison became a newsboy on the Grand Trunk railroad. While he worked there, an accident caused Edison to lose most of his hearing which only got worse through his lifetime. At 15, Edison learned how to be a telegraph operator. He learned the Morse code and became skilled in sending and taking messages. One of Edison's first inventions was a telegraph repeater which automatically relayed a message to a second line. This device was the basis from which he developed some of his later important inventions. In 1869 Edison went to Boston and patented his vote counter he had invented earlier. From this Edison developed the stock ticker. He was paid $40,000.00 for this invention. He invested the money to open a laboratory and factory in Menlo, New Jersey to work full time on inventing. Most of his inventions had to do with various kinds of multiplex systems of telegraphy. He soon became famous as "the wizard of Menlo Park." In 1882 alone, Edison applied for 141 patents and was granted 75 of them. Some of his major inventions were the incandescent electric light bulb, the phonograph, the motion- picture projector, automatic and multiplex telegraph, the carbon telephone transmitter, a stock ticker, and the alkaline stora...

The Kroger Company Essay Example | Topics and Well Written Essays - 1500 words

The Kroger Company - Essay Example Although, most of its competitors have experienced negative sales growth in 2010, Kroger Co. has not failed to keep its shareholders satisfied by steady sales growth in the last 29 quarters. Kroger Co. takes pride in its loyal customer base as approximately one-half of US households have a Kroger loyalty card. This has been a result of Customer 1st strategy that Kroger Co. believes in. It has also been popular among shareholders for its consistent dividend payments. In 2010, it distributed $250 million along with maintaining investment-grade credit rating and reducing long-term debt which eventually resulted in capital gains. Profitability ratios are an indicator of a company’s performance over the year. Profitability ratios include operating profit margin, net profit margin, return on asset, and return on equity (Puxty, Dodds & Wilson 1988). Sales increased by 7.1% to $82.2 billion in 2010, which is more than its competitors. Operating profit margin for the year 2010 was 2.65% with operating profits of $2.182 billion. Return on sales, also known as net-profit margin, were impressive in 2010 with reported net earnings of $1.12 billion to get $1.74 earning per diluted share. Net profit margin for the year was 1.36%. Shareholders are also interested in return on assets and equity. Their decisions are influenced by these ratios therefore; it is essential that a company projects better return on the asset it employs and the equity it takes. For Kroger, return on equity is impressive with 21%. Moreover, Kroger has been reducing its long term debt in the past few years which makes the company less risky to benefit shareholders. Therefore, a return of 21% is notable in comparison to the industry. Return on asset has also been sufficient with 6.3%. Speaking of efficiency, Kroger Co. has performed well in this regard. Efficiency ratios judge the ability of a company to earn from its resources in an effective and efficient manner (Besley & Brigham 2008). These ratios include asset turnover ratio, receivable turnover ratio and inventory turnover ratio. Total Asset turnover is impressive for Kroger Co. as sales are about 3.5 times the total assets. This means that with every dollar of asset provided, Kroger generates $3.5 worth of sales from it. Inventory Turnover ratio has also been inspiring with a multiple of 16.55 times. This means that in a matter of 21 days, inventory is converted into sale. A high turnover rate implies that Kroger Co. is facing high sales therefore there is minimal investment tied up in the inventory (Fabozzi, Peterson & Drake 2003). Still efforts need to be made to increase its turnover rate as investment in inventory yields zero return and a company would always refrain from having its capital tied up in such an investment. Receivable turnover is calculated by dividing credit sales from average receivables. This ratio measures the efficiency of a company to collect its receivables. Kroger Co. is extremely efficient in this regard as it collects its receivables in less than four days which is remarkable. Kroger Co. generates sales of $82.2 billion and not more than 1 billion is kept as receivable means a job well done. Liquidity ratios illustrate the company’s ability to pay off obligations in the short term (Shim & Siegel 2008). Current asset ratio and acid-test ratio are observed closely when liquidity is in question. Kroger Co. has not been impressive with its ability to keep liquid assets. Current ratio which is current asset divided by current liabilities is below 1. This means that to pay off each dollar of liability, Kroger do es not have equal amount of liquid assets on hand. Acid test ratio is in a sorry state as well. Inventory constitutes major portion of current